三、反傾銷稅之要件：產業損害與因果關係之認定

(二)國內產業之實質損害       

      根據反傾銷協定第3.1條，規範如何認定損害之存在，其定義為：根據GATT第六條之目的，損害之決定為依據(a)傾銷之進口數量及傾銷之進口對於國內市場之同類產品於價格上之作用(effect)以及(b)進口產品對於同類產品之國內生產商所產生隨之發生(consequent)的衝擊。而損害之決定需基於積極之證據(positive evidence)，且須包含客觀之調查。

Antidumping Agreement Article 3.1 (“ A determination of injury for purposes of Article VI of GATT 1994 shall be based on positive evidence and involve an objective examination of both (a) the volume of the dumped imports and the effect of the dumped imports on prices in the domestic market for like products, and (b) the consequent impact of these imports on domestic producers of such products.”) 

       積極證據(positive evidence)又稱為直接證據(direct evidence)之意義為：指於真實之情況下，無需經過推理或推定即可直接證明，待證明之事實成立的證據，尤指證人根據其親身經歷或感知的事實所提供的證詞。1

       關於傾銷之進口數量及傾銷之進口對於國內市場之同類產品於價格上之作用(effect)，反傾銷協定進一步規範於第3.2條：關於傾銷進口之數量，調查之管理機關(authority)應考量對於傾銷之進口，傾銷之進口是否有存在顯著(significant)之增加。而此種增加之情形，不論(either)是在進口之會員國於生產或消費方面(production or consumption)，具有絕對或相對關係(absolute terms or relative)之增加，皆屬於顯著之增加。關於傾銷之進口對於價格上之影響，調查之管理機關(authority)需考量，與進口會員國內之相似產品之價格相比較，傾銷之進口是否存在有顯著之削價(price undercutting)，或是從另一方面來看(otherwise)此類進口所產生之抑制(depress)價格之作用達到顯著(significant)之程度，或是從另一方面來看，本應產生(would have occured)之價格上漲，卻被受到抑制，且達到顯著之程度。然而，以上之一個或多個因素，並不必然(necessarily)成為決定性(decisive)之指引(guidance)。

Id. Article 3.2 (“ With regard to the volume of the dumped imports, the investigating authorities shall consider whether there has been a significant increase in dumped imports, either in absolute terms or relative to production or consumption in the importing Member. With regard to the effect of the dumped imports on prices , the investigating authorities shall consider whether there has been a significant price undercutting by the dumped imports as compared with the price of a ike product of the importing Member, or whether the effect of such imports is otherwise to depress prices to a significant degree or prevent price increases, which otherwise would have occured, to a significant degree. No one or several of these factors can necessarily give decisive guidance. ”)

       關於進口產品對於同類產品之國內生產商所產生隨之發生(consequent)的衝擊，反傾銷協定第3.4條規定：傾銷之進口在國內產業中所造成衝擊之調查，需包含所有與產業狀態有關(having a bearing)之經濟因素和指標，包含於銷售額(sales)、利潤、產量(output)、市場佔有率(market share)、生產力(productivity)、投資報酬率及產能之利用(utilization of capacity)等方面造成之實質和潛在之下滑；影響國內價格之因素；於現金流量、存貨、雇用情形(employment)、工資、產業成長(growth)、籌措資金或吸引投資之能力方面造成之實質和潛在之負面作用。此清單並沒有詳細(exhaustive)列出所有與產業狀態有關(having a bearing)之經濟因素和指標。然而，以上之一個或多個因素並不必然成為決定性之指引。

Id. Article 3.4 (“The examination of the impact of the dumped imports on the domestic industry shall include an evaluation of all relevant economic factors and indices having a bearing on the state of the industry, including actual and potential decline in sales, profits, output, market share, productivity, return on investments, or utilization of capacity；factors affecting domestic prices ；actual and potential negative effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments. This list is not exhaustive, nor can one or several of these factors necessarily give decisive guidance. ”)

關於like product之翻譯，乃採用國際貿易法：世界貿易組織下之法律新秩序 國際經貿法研究(五) 羅昌發 著一書中之翻譯，為同類產品。

以上英文條文之翻譯為個人翻譯，非權威學者之翻譯。

參考文獻

國際貿易法：世界貿易組織下之法律新秩序 國際經貿法研究(五) 羅昌發 著

1、元照英美法詞典 http://lawyer.get.com.tw/Dic/DictionaryDetail.aspx?iDT=47602 最後拜訪：2020.02.02