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    "issue": "Appeal – Dumping – Implementing Regulation (EU) 2020/1336 – Imports of certain polyvinyl alcohols originating in China – Definitive anti-dumping duty – Regulation (EU) 2016/1036 – Article 2(6a) – Construction of the normal value due to significant distortions in the exporting country – Article 2(10) – Fair comparison between the export price and the normal value at the same level of trade – ‘Ex-factory’ level – Adjustments to the export prices or the normal value – Costs incurred after the ex-factory level – Non-refundable value added tax (VAT) – Trader carrying out functions similar to those of an agent working on a commission basis – Burden of proof – Prohibition on imposing an unreasonable burden of proof – Article 18 – Non-cooperation – Impossibility of determining the normal value – Facts available – Decision to use, as facts available, the highest normal values of the other exporting producers that cooperated in the investigation – Margin of discretion of the European Commission.",
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        "precedent_id": "precedent:eu:c-319-24-p#1",
        "paragraph_id": "para_799",
        "outcome": "holding",
        "then": "Sets aside the judgment of the General Court of the European Union of 21 February 2024, Sinopec Chongqing SVW Chemical and Others v Commission ( T-762/20, EU:T:2024:113 ), to the extent stated in point 1 of the operative part of that judgment;",
        "conditions": [
          {
            "text": "in so far as it upholds the second complaint of the third plea in law in the action and the first and second parts of the second plea in law in the action",
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          {
            "text": "in so far as it annuls Commission Implementing Regulation (EU) 2020/1336 of 25 September 2020 imposing definitive anti-dumping duties on imports of certain polyvinyl alcohols originating in the People’s Republic of China",
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        "precedent_id": "precedent:eu:c-319-24-p#2",
        "paragraph_id": "para_801",
        "outcome": "holding",
        "then": "Annuls Implementing Regulation 2020/1336 to the extent that it concerns Sinopec Chongqing SVW Chemical Co. Ltd, Sinopec Great Wall Energy & Chemical (Ningxia) Co. Ltd and Central-China Company, Sinopec Chemical Commercial Holding Co. Ltd, in calculating the rate of the anti-dumping duty affecting imports into the European Union of polyvinyl alcohols manufactured and sold by them, the European Commission made downward adjustments to the export price under Article 2(10)(i) of Regulation (EU) 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped impor",
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        "conditions": [],
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          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
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        "paragraph_id": "para_805",
        "outcome": "dismissed",
        "then": "Dismisses the cross-appeal brought by Sinopec Chongqing SVW Chemical Co. Ltd, Sinopec Great Wall Energy & Chemical (Ningxia) Co. Ltd and Central-China Company, Sinopec Chemical Commercial Holding Co. Ltd;",
        "conditions": [],
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          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
          "Inga rekvisit ur lexikonet kunde knytas till regeln."
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        "precedent_id": "precedent:eu:c-319-24-p#5",
        "paragraph_id": "para_807",
        "outcome": "holding",
        "then": "Orders that Sinopec Chongqing SVW Chemical Co. Ltd, Sinopec Great Wall Energy & Chemical (Ningxia) Co. Ltd and Central-China Company, Sinopec Chemical Commercial Holding Co. Ltd, in addition to bearing their own costs, pay all the costs incurred by the European Commission in the main appeal and in the cross-appeal, and pay 80% of the costs incurred by the Commission at first instance;",
        "conditions": [],
        "exceptions": [],
        "elements": [],
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          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
          "Inga rekvisit ur lexikonet kunde knytas till regeln."
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        "precedent_id": "precedent:eu:c-319-24-p#6",
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        "then": "Orders the European Commission to bear 20% of its costs incurred at first instance;",
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        "exceptions": [],
        "elements": [],
        "open": [
          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
          "Inga rekvisit ur lexikonet kunde knytas till regeln."
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      {
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        "precedent_id": "precedent:eu:c-319-24-p#7",
        "paragraph_id": "para_811",
        "outcome": "holding",
        "then": "Orders Wegochem Europe BV and Kuraray Europe GmbH to bear their own costs relating to both sets of proceedings.",
        "conditions": [],
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          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
          "Inga rekvisit ur lexikonet kunde knytas till regeln."
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        "paragraph_id": "para_817",
        "outcome": "holding",
        "then": "Delivered in open court in Luxembourg on 3 September 2026.",
        "conditions": [],
        "exceptions": [],
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        "open": [
          "Inga uttryckliga villkor i rättsregeln; regeln gäller i den situation domen avser.",
          "Inga rekvisit ur lexikonet kunde knytas till regeln."
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