17. 3. 84 Official Journal of the European Communities No L 74/47 COUNCIL REGULATION (EEC) No, 706/84 of 16 March 1984 Vel ~ imposing a definitive countervailing duty in the framework of the anti-subsidy proceedings concerning imports of tube and pipe fittings of malleable cast iron originating in Spain and proposing the definitive collection of the provisional THE COUNCIL OF THE EUROPEAN ' COMMUNITIES, Having regard to the Treaty. establrshmg the European Economic Commumty, Having regard to Council Regulation (EEC) No 3017/79 of 20 December 1979 on protection against dumped or subsidized imports from countries not members of the European Economic Community ('), as amended by Regulation (EEC) No 1580/82 (3, and in particular Article 12 thereof, Having regard to the proposal submitted by the Commission after consultations within the Advisory Committee as provided for under the abovementioned Regulation, : Whereas : A. Provisional action (1) The Commission, by Regulation -(EEC) No 3271/83 (°), imposed a provisional countervailing duty on imports of tube and pipe fittings of malleable- cast iron originating in Spain. B. Subsequent procedure (2) Pollowing the imposition of the provisional coun- tervailing duty the exporters, theé importer and representatives of the Spanish Government . requested, and were granted, an opportunity to be - heard by the Commission. The exporters also made written submissions making known their views of the subsidy and requested to be informed of certain facts and essential considerations on the basis of which it was intended to recommend definitive action, and these requests were granted. C. Subsidy | (3) After examining the application of the Spanish system of indirect taxation to tube and pipe fittings and the input structure of the Spanish producers concerned for this product, the Commission had provisionally concluded that the total of all prior () OJ No L 339, 31. 12. 1979, p. 1. () OJ No L 178, 22. 6. 1982, p. 9. () O] No L 322, 19. 11. 1983, p. 13. stage cumulative indirect taxes levied on goods that are physically incorporated in the exported tube fittings amounted to 2,6 % so that 8,9 % of the export rebate of 11,5 % had to be regarded as an export subsidy. Following the increase in the turnover tax rates decided by the Spanish Government with effect from 1 January 1984 onwards, the Commission has reviewed its calcula- tion of the cumulative incidence of these taxes accordingly. On this basis the total of all prior stage cumulative indirect taxes levied on goods-that are physically incorporated in the exported tube fittings increases to 3,1 % which reduces the export subsidy to 8,4 %. D. Injury (4) No fresh evidence regarding injury to the Community industry has been submitted. The Commission has therefore confirmed the conclu- sions on injury reached in Regulation (EEC) No 3271/83. In the Commission’s view, therefore, the facts as finally determined show that the injury being caused by dumped imports of tube and pipe fittings of malleable cast iron. originating in Spain, taken in isolation from that caused by other factors, has to be considered as material. E. Community interest .(5) No new evidence was submitted by Community consumers; the Commission has therefore confirmed its preliminary findings and has come to the conclusion that it is in the Community’s interest that action be taken. In these circumstances, protection of the Community’s interests calls for the taking of countervailing measures against imports of tube and pipe fittings of malleable cast iron originating in Spain. F. Undertakings (6) The exporters concerned, having been informed of the definitive results of the investigation, offered undertakings with regard to their exports of tube and pipe fittings of malleable cast iron to the Community, and the Spanish Government guaranteed that these undertakings would be ~ respected.