FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Tamilnadu
French: Tamil Nadu
English: The Hindoostan Spinning & Weaving Mills Ltd
French: Hindoostan Spinning & Weaving Mills Ltd
English: During the investigation it was identified that two related companies of two sampled exporting companies did not produce, export or sell domestically the product concerned produced during the RIP. They did not express any intention to do so in the future.
Italian: Durante l’inchiesta è emerso che due società collegate a due società d’esportazione selezionate non hanno prodotto, esportato o venduto a livello nazionale il prodotto interessato durante il periodo di riferimento e non hanno espresso alcuna intenzione di farlo in futuro.
English: The schemes 1 to 5 above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act). The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Italian: I regimi da 1 a 5 si basano sul Foreign Trade (Development and Regulation) Act del 1992 (legge n. 22 del 1992 per lo sviluppo e la regolamentazione del commercio estero), entrata in vigore il 7 agosto 1992 («Foreign Trade Act» — legge sul commercio estero).
English: Such DEPB rates have been established by the Indian authorities for most products, including the product concerned. They are determined on the basis of standard input-output norms (SIONs), taking into account a presumed import content of inputs in the export product and the customs duty incidence on such presumed imports, regardless of whether import duties have actually been paid or not.
Italian: Le aliquote DEPB sono state fissate dalle autorità indiane per la maggior parte dei prodotti, compreso il prodotto in esame, e sono calcolate utilizzando le norme standard input-output («SION»), che tengono conto del presunto contenuto di fattori produttivi importati nel prodotto destinato all’esportazione e dell’incidenza dei dazi doganali relativi a tali importazioni presunte, indipendentemente dal fatto che i dazi all’importazione siano stati pagati o meno.
English: In order for the goods to be exported, the Indian customs authorities issue an export shipping bill during the dispatch procedure. This document declares the amount of DEPB credit which is to be granted for that export and therefore the exporter knows the benefit it will receive at that time.
Italian: Affinché le merci possano essere esportate, le autorità doganali indiane rilasciano, nel corso della procedura di spedizione, una bolla di spedizione per l’esportazione nella quale è dichiarato l’importo del credito DEPB che dev’essere concesso per quella determinata operazione di esportazione e pertanto l’esportatore viene a conoscenza del vantaggio di cui beneficerà.
English: No obligation exists under DFRC/DFIA which limits the use of the credits to the importation of duty-free input material linked to a specific product. On the contrary, DFRC/DFIA credits are freely transferable, can even be sold and be used for imports of any unrestrictedly importable goods (the input materials of the product concerned belong to this category), except capital goods.
Italian: Nell’ambito del regime DFRC/DFIA non esiste l’obbligo di limitare l’uso dei crediti all’importazione in esenzione da dazi di fattori produttivi relativi a un prodotto specifico, viceversa, i crediti DFRC/DFIA sono liberamente trasferibili, possono essere venduti e utilizzati per l’importazione di merci non soggette a restrizioni sulle importazioni (i fattori produttivi relativi al prodotto interessato appartengono a tale categoria), a eccezione dei beni capitali.
English: physical exports: this is the main sub-scheme. It allows for duty-free import of input materials for the production of a specific resultant export product.
Italian: Esportazioni fisiche: si tratta del sottosistema principale che permette l’importazione esente da dazio dei fattori produttivi necessari alla fabbricazione di un prodotto specifico destinato all’esportazione.
English: The manufacturer-exporter produces the intermediate product. It can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies.
Italian: Il produttore esportatore produce il prodotto intermedio e può importare, grazie all’ASS per le forniture intermedie, fattori produttivi in esenzione da dazi.
English: However, these conditions were not fulfilled in the present case. Thus, if an absence of an adequate verification procedure is established, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of drawback, rather than any purported excess remission, applies.
Italian: Tuttavia, queste condizioni nella fattispecie non sono rispettate, pertanto, nel caso in cui venga stabilita la mancanza di un’adeguata procedura di verifica, non si può applicare l’eccezione per i sistemi di restituzione, mentre risulta valida la regola normale sulla compensazione dell’importo della restituzione piuttosto di un presunto rimborso in eccesso.
English: The scheme was approved to be in effect from 1 April 1999 to 31 March 2004. It was extended up to 31 March 2007 and subsequently extended again until the end of the RIP.
Polish: Wdrażanie programu ustalono na okres od dnia 1 kwietnia 1999 r. do dnia 31 marca 2004 r. Został on rozszerzony do dnia 31 marca 2007 r., a następnie rozszerzony ponownie do końca ODP.
Lithuanian: Buvo patvirtinta, kad schema galios 1999 m. balandžio 1 d.–2004 m. kovo 31 d. Jos galiojimas buvo pratęstas iki 2007 m. kovo 31 d., o vėliau dar kartą pratęstas iki PTL pabaigos.
English: DFRC/DFIA
Lithuanian: ANŽS/NIL
English: ECS
Lithuanian: EKS
English: DDS
Lithuanian: MGS
English: TUFS
Lithuanian: TAFS
English: The alleged parallel of the verification to the sampling techniques set out in the basic Regulation is considered irrelevant, as they clearly refer to the anti-subsidy investigations and do not form part of the criteria laid down in Annexes II and III. Therefore, these arguments are rejected.
Latvian: Pamatregulā izklāstītais salīdzinājums ar atlases metodēm uzskatāms par nepiemērotu, jo tās attiecas uz antisubsīdiju izmeklēšanām un neietilpst II un III pielikumā minēto kritēriju sarakstā, tādēļ šos argumentus noraidīja.
English: An unusual retroactive increase of the DEPB rates took place during the RIP, increasing the DEPB benefit for exports from 1 April 2007 to 12 July 2008. However, it is not possible to assume that a retroactive decrease of DEPB rates could be implemented under the principle of legal certainty as a negative administrative decision.
Polish: W ODP miał miejsce wyjątkowy wzrost stawek DEPB stosowanych z mocą wsteczną, zwiększając w ten sposób świadczenia z DEPB dla eksporterów między dniem 1 kwietnia 2007 r. a dniem 12 lipca 2008 r. Nie można jednakże zakładać, w oparciu o zasadę pewności prawnej, wdrożenia z mocą wsteczną zmniejszonych stawek DEPB na zasadzie negatywnej decyzji administracyjnej.
English: This provision was abolished for the assessment year 2005-2006 (i.e. for the financial year from 1 April 2004 to 31 March 2005) onwards and thus 80HHC of the ITA does not confer any benefits after 31 March 2004. None of the cooperating exporting producers availed benefits under this scheme during the RIP.
Polish: Przepis ten został zniesiony, począwszy od roku podatkowego 2005–2006 (tj. począwszy od roku budżetowego trwającego od dnia 1 kwietnia 2004 r. do dnia 31 marca 2005 r.), a zatem sekcja 80HHC ITA nie nadaje żadnych korzyści po dniu 31 marca 2004 r. Żaden ze współpracujących producentów eksportujących nie otrzymał korzyści w ramach tego programu w ODP.
English: Indian Arts and Crafts Syndicate
Polish: Indian art. and Crafts Syndicate
English: The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy. These are summarised in ‘Export and Import Policy’ documents, which are issued by the Ministry of Commerce every five years and updated regularly.
Portuguese: Esta lei autoriza o GI a emitir notificações sobre a política em matéria de exportação e de importação, que se encontram resumidas nos documentos sobre política de exportação e de importação publicados quinquenalmente pelo Ministério do Comércio e que são actualizados periodicamente.
English: In addition, the GOI also sets out the procedures governing the EXIM policy 04-09 in a ‘Handbook of Procedures — 1 September 2004 to 31 March 2009, Volume I’ (HOP I 04-09). The Handbook of Procedures is also updated on a regular basis.
Portuguese: Além disso, o GI especifica igualmente os procedimentos que regem a aplicação do EXIM 04-09 no «Manual de Procedimentos – 1 de Setembro de 2004 a 31 de Março de 2009, Volume I», («HOP I 04-09»), que também é actualizado periodicamente.
English: This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation. It does not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Portuguese: Este regime não pode ser considerado como um regime de devolução ou como um regime de devolução relativo a inputs de substituição autorizados na acepção do artigo 2.o, n.o 1, alínea a), subalínea ii), do regulamento de base, na medida em que não está em conformidade com as regras rigorosas previstas na alínea i) do anexo I, no anexo II (definição e regras aplicáveis à devolução) e no anexo III (definição e regras aplicáveis aos regimes de devolução relativos a inputs de substituição) do regulamento de base.
English: The AAS consists of six sub-schemes, as described in more detail in recital 79. Those sub-schemes differ, inter alia, in the scope of eligibility.
Portuguese: O AAS é composto por seis sub-regimes, descritos mais pormenorizadamente no considerando 79, que diferem, entre outros aspectos, no que respeita aos critérios de elegibilidade.
English: intermediate supplies: this sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process. The manufacturer-exporter produces the intermediate product.
Portuguese: Fornecimentos intermédios: este sub-regime aplica-se aos casos em que dois fabricantes decidem produzir o mesmo produto destinado a exportação, repartindo o processo de produção.
English: It can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies. The ultimate exporter finalises the production and is obliged to export the finished product;
Portuguese: O fabricante-exportador produz o produto intermédio e pode importar os inputs necessários com isenção de direitos, obtendo para o efeito uma AAS para fornecimentos intermédios, enquanto o exportador final, que termina a produção, é obrigado a exportar o produto acabado.
English: In regard to the sub-schemes used during the RIP by the two exporting producers in the sample, i.e. physical exports and intermediate supplies, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the licences. In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the licence.
Portuguese: No que diz respeito aos sub-regimes utilizados durante o PIR pelos dois produtores-exportadores da amostra, ou seja, as exportações físicas e os fornecimentos intermédios, tanto a autorização de importação como a obrigação de exportação são fixadas em volume e valor pelo GI e registadas na licença.
English: The investigation has established that this scheme cannot be considered a permissible system for remission of prior-stage cumulative indirect taxes or a permissible duty drawback or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation. It does not conform to the strict rules laid down in Annex I item (h) and (i), Annex II (guidelines on consumption of inputs) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Portuguese: O inquérito estabeleceu que este regime não pode ser considerado como um regime autorizado para remissão de impostos indirectos em cascata cobrados em estádios anteriores, um regime de devolução ou um regime de devolução relativo a inputs de substituição autorizados na acepção do artigo 2.o, n.o 1, alínea a), subalínea ii), do regulamento de base, na medida em que não está em conformidade com as regras rigorosas previstas nas alíneas h) e i) do anexo I, no anexo II (directrizes relativas ao consumo de inputs) e no anexo III (definição e regras aplicáveis aos regimes de devolução relativos a inputs de substituição) do regulamento de base.
English: They do not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation. In particular: (i) they allow for ex post refund or drawback of import charges on inputs which are consumed in the production process of another product; (ii) there is no verification system or procedure in place to confirm whether and which inputs are consumed in the production of process of the exported product or whether excess benefit occurred within the meaning of point (i) of Annex I and Annexes II and III to the basic Regulation; and (iii) the transferability of certificates/authorisations implies that an exporter granted a DFRC or DFIA is under no obligation actually to use the certificate to import the inputs.
Swedish: I synnerhet bör det nämnas i) att de medger återbetalning eller restitution i efterhand av importavgifter för insatsvaror som förbrukas i tillverkningsprocessen för en annan produkt, ii) att det inte finns något system eller förfarande för att kontrollera huruvida insatsvaror förbrukas vid tillverkningen av exportprodukten, och i så fall vilka insatsvaror, eller om det getts en alltför stor förmån enligt led i i bilaga I och bilagorna II och III till grundförordningen och iii) att möjligheten att överlåta certifikat/tillstånd innebär att en exportör som beviljats ett certifikat för tullfri påfyllning av insatsmaterial/ett tillstånd för tullfri import inte är skyldig att faktiskt använda det för att importera insatsvarorna.
English: This argument is rejected, because the benefit of DDS can be claimed only if the goods are exported, which is sufficient to fulfil the criterion of export contingency laid down in Article 3(4)(a) of the basic Regulation. In the light of this conclusion, it is not necessary to analyse the argument that the DDS is not specific in the meaning of Article 3(2) and (3) of the basic Regulation.
Swedish: Mot bakgrund av denna slutsats är det inte nödvändigt att analysera argumentet att tullrestitutionssystemet inte skulle vara selektivt enligt artikel 3.2 och 3.3 i grundförordningen.
English: New Delhi M/s.
Swedish: New Delhi
English: Opera Clothing
Swedish: New Delhi