However, an inspection of the relevant invoices which Sunny Energy submitted to the Chinese VAT authorities revealed that these sales transactions also included products not covered by the undertaking, e.g. inverters and cables defined in the undertaking as ‘other products’, which were not reported to the Commission.
La Commission a analysé cette pratique et a conclu que Sunny Energy avait violé l'engagement en délivrant une facture commerciale dont le montant ne correspondait pas aux transactions financières sous-jacentes.