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SG＆A(销售、管理和一般费用)是反倾销调查中用于确定正常价值中的一个重要因素,SG＆A的使用及其数额的确定在特定情况下将最终影响到反倾销税率的确定。不同世贸组织成员对确定SG＆A可能采取不同的做法,有些成员还对这些做法产生了争议。2001年3月1日,世贸组织上诉机构在印度诉欧共体棉织床上用品反倾销一案中作出裁定,要求欧共体对其在确定SG＆A及倾销幅度时所采取的与反倾销协议有关规定不符的做法进行修正。本文拟就欧共体反倾销程序中的SG＆A及相关争议作一介绍和评析。
SG & A (Sales, Administration and General Expenses) is an important factor in determining the normal value of an anti-dumping investigation. The use of SG & A and the determination of its amount will, in certain circumstances, ultimately affect the determination of anti-dumping duties. Different WTO members may take different approaches to determining SG & A, and some members have also debated these practices. On March 1, 2001, the WTO Appellate Body ruled in India v. EC Anti-Dumping on Cotton Bedding that it required the EC not to comply with the relevant anti-dumping agreement it adopted in determining the scope of the dumping margin The practice of correction. This article is intended to introduce and comment on the SG & A and related disputes in the EU anti-dumping proceedings.