Judgment_paragraph 71 · Yieh United Steel Corp. v European Commission (T-607/15)

71That conclusion is confirmed by Article 6(8) of the basic regulation (now Article 6(8) of Regulation 2016/1036) which provides that, except in the circumstances provided for in Article 18 of the basic regulation (now Article 18 of Regulation 2016/1036), the information which is supplied by interested parties and upon which findings are based is to be examined for accuracy as far as possible (see, by analogy, judgment of 15 June 2017, T.KUP, C‑349/16, EU:C:2017:469, paragraph 32), and notwithstanding the applicant’s claim that (i) the cost allocation method, known as the ‘process costing system’, which the applicant claims to have used for the purposes of calculating the costs of production of the product concerned, is widely known and accepted, and (ii) the accounting records were kept in accordance with the accounting principles generally accepted in Taiwan. Similarly, Article 6.6 of the Anti-Dumping Agreement provides that, except in circumstances provided for in Article 6.8, the authorities are, during the course of an investigation, to satisfy themselves as to ‘the accuracy of the information supplied by interested parties upon which their findings are based’. That obligation to carry out checks is, in the context of the imposition of anti-dumping measures, the expression of a more general principle which requires any authority, notwithstanding its broad discretion, to conduct a precise examination and to base its assessment on evidence of sufficient quality (see, by analogy, judgment of 12 December 2014, Crown Equipment (Suzhou) and Crown Gabelstapler v Council, T‑643/11, not published, EU:T:2014:1076, paragraph 101).