Language of document : ECLI:EU:T:2013:67





Judgment of the General Court (Eighth Chamber) of 7 February 2013 — Acron v Council

(Case T‑118/10)

Dumping — Imports of solutions of urea and ammonium nitrate originating in Russia — Request for a new exporter review — Normal value — Export price — Articles 1, 2 and 11(4) and (9) of Regulation (EC) No 384/96 (now Articles 1, 2 and 11(4) and (9) of Regulation (EC) No 1225/2009)

1.                     Common commercial policy — Protection against dumping — Discretion of the institutions — Judicial review — Limits (see paras 24, 25)

2.                     Common commercial policy — Protection against dumping — Dumping margin — Determination of the normal value — Recourse to the constructed value — Production costs taken into account — Calculation of the costs on the basis of accounting registers — Costs affected by a distortion of the market — Adjustment — Lawfulness — Criteria (Council Regulations No 384/96, Art. 2(3) and (5), and No 1225/2009, Art. 2(3) and (5)) (see paras 38-55)

3.                     Common commercial policy — Protection against dumping — Dumping margin — Rules for calculation of the anti-dumping margin contained in the 1994 GATT Anti-dumping Agreement — Transposition into EU law by the basic anti-dumping regulation — Interpretation of Article 2(5) of that regulation in the light of that anti-dumping agreement (Agreement on the implementation of Article VI of the General Agreement on Tariffs and Trade ‘1994 Anti-dumping Agreement 1994’, Art. 2.2.1.1; Council Regulations No 384/96, Art. 2(5), and No 1225/2009, Art. 2(5)) (see paras 65-67, 70-72)

4.                     Judicial proceedings — Introduction of new pleas during the proceedings — Amplification of an existing plea — Lawfulness (see para. 92)

5.                     Common commercial policy — Protection against dumping — Decision on determination of the normal value — Statement of reasons — Taking into account of information communicated to the undertakings concerned during the administrative procedure (Art. 296 TFEU; Council Regulations No 384/96, Art. 2, and No 1225/2009, Art. 2) (see para. 100)

6.                     Common commercial policy — Protection against dumping — Reexamination as a new exporter — Dumping margin — Determination of the normal value — Profit margin — Calculation of sales, administrative and other general expenses — Application of the method followed in the initial procedure (Council Regulation No 384/96, Arts 2(6)(c), and 11(9), and No 1225/2009, Arts 2(6)(c), and 11(9)) (see paras 111, 112, 115, 116, 121-123)

Re:

ACTION for annulment of Council Implementing Regulation (EU) No 1251/2009 of 18 December 2009 amending Regulation (EC) No 1911/2006 imposing a definitive anti-dumping duty on imports of solutions of urea and ammonium nitrate originating, inter alia, in Russia (OJ 2009 L 338, p. 5).

Operative part

The Court:

1.

Dismisses the action;

2.

Orders Acron OAO to bear its own costs and to pay those incurred by the Council of the European Union and by Fertilizers Europe;

3.

Orders the European Commission to bear its own costs.