28. 9. 91 Official Journal of the European Communities No L 272/3 COUNCIL REGULATION (EEC) No 2834/91 of 23 September 1991 collecting definitively the provisional countervailing duty on imports of polyester fibres and polyester yarns originating in Turkey THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2423/88 of 11 July 1988 on protection against dumped or subsi- dized imports from countries not members of the Euro- pean Economic Community ('), and in particular Article 12 thereof, Having regard to the Additional Protocol (%) to the Agree- ment establishing an Association between the European Economic Community and Turkey, and in particular Article 46 thereof, Having regard to the proposal submitted by the Commis- sion after consultation within the Advisory Committee as provided for pursuant to. the above Regulation, Whereas : measures and procedure A. Provisional subsequent (1) The Commission, by Regulation (EEC) No 1432/91 (°) (hereinafter referred to as the Commis- sion Regulation) imposed a provisional countervai- ling duty on imports of polyester fibres and poly- ester yarns originating in Turkey. . ()  Following the imposition of the provisional coun- tervailing duty, the Turkish Government, three exporters and one importer made written submis- sions making known their views on the findings. The Turkish Government and one exporter who so requested were granted an opportunity to be heard by the Commission. (3)  The oral and written submissions and comments of the parties were considered and, where appropriate, the Commission’s findings were modified to take account of them. B. Length of proceeding (49 The initiation of this proceeding was announced in a notice published in the Official Journal of the European Communities(*). The investigation of subsidies covered the period 1 July 1987 to 31 () OJ No L 209, 2. 8. 1988, p. 1. () OJ No L 293, 29. 12. 1972, p. 4. () OJ No L 137, 31. 5. 1991, p. 8. () OJ No C 33,’9. 2. 1989, p. 7. O] © ™ December 1988. The investigation exceeded ' the normal time period because of the volume and complexity of the data initially gathered ' and examined. ‘ The Turkish Government and one Turkish exporter argued that the Commission had exceeded a reasonable period to finalize this proceeding and that some data was therefore out of date. In this regard the Council has noted that for a considerable period of time before the imposition of countervailing duties, the Commission had, in vain, discussed with the Turkish authorities the possibility of an undertaking. The. Council confirmed the explanation of the Commission as outlined in recital 6 of the Commission Regulation. ‘ C. Subsidization General The Council considered in this specific case whether it would be appropriate to countervail subsidy schemes which were abolished after the investigation period. The Council, taking into account evidence supplied by the Turkish Government and being convinced that no further benefits will accrue after the aboli- tion of these subsidy schemes and in the under- standing of the non re-introduction of these subsi- dies, considered it unnecessary to impose counter- vailing duties gainst such schemes. Specific schemes The Commission identified 11 subsidy schemes, of which a number were considered countervailable. Specific arguments were made on the following schemes by the Turkish Government and the . Turkisch exporters. Corporate tax exemption The Turkish Government and one Turkish exporter did not challenge the fact that this subsidy is contingent upon export performance, but contested the basis on which the Commission had calculated the level of countervailability of this