natgillin/translations-raw huggingface dataset:
Det bemærkes, at punkafgiftsfritagelsen kunne overstige punktafgiften, hvis der f.eks. var opkrævet afgift på den benzin, der blev brugt til blandingen, før blandingsproducenten købte den.
It should be noted that the excise tax credit could exceed excise tax liability if, for example, the gasoline used to make the mixture was taxed before it was acquired by the blender.
I så fald kunne man benytte blanket 8849 (Claim for Refund of Excise Taxes) til at få refunderet punktafgiften.
In such cases claims could be made on Form 8849, 'Claim for Refund of Excise Taxes'.
Afgiftsfritagelsen for blandinger var ikke kumulerende, dvs. den forblev den samme, uanset om subsidiet blev opnået som en punktafgiftsfritagelse, en indkomstskattefritagelse, en direkte betaling til skatteyderen eller enhver kombination af disse muligheder.
The mixture tax credit was non-cumulative, i.e. it remained the same whether the subsidy was claimed as an excise tax credit, an income tax credit, a direct payment to the taxpayer or any combination of the foregoing.
Ansøgninger om betaling foregik på enten blanket 8849, bilag C til blanket 720 eller i tilfælde af refusionsberettiget indkomstskattefritagelse på blanket 4136 (Credit for Federal Tax Paid on Fuel), som var vedhæftet ansøgerens selvangivelse.
Claims for payment were made either on Form 8849, Schedule C of Form 720 or in case of the refundable income tax credit on Form 4136, 'Credit for Federal Tax Paid on Fuel', which was attached to the claimant's income tax return.
Det bemærkes dog, at det samlede subsidiebeløb ikke kunne overstige 0,45 USD pr. gallon bioethanol.
It should be noted, however, that the total amount of the subsidy could not exceed 0,45 USD per gallon of bioethanol.
Der fandtes også en ikke-refusionsberettiget indkomstskaffefritagelse for producenter af bioethanolblandinger i UP.
A non-refundable income tax credit was also available to bioethanol blenders during the IP.
Denne ikke-refusionsberettigede indkomstskaffefritagelse for en mængde brændstof, som en blandingsproducent havde til rådighed, blev nedsat med beløbet på den punktafgiftsfritagelse, der blev ansøgt om på samme mængde brændstof.
This non-refundable income tax credit on a quantity of fuel available to a blender was reduced by the amount of the excise tax credit claimed with respect to that same quantity of fuel.
Med andre ord kunne en blandingsproducent ikke opnå både punktafgiftsfritagelse og ikke-refusionsberettiget indkomstskattefritagelse for den samme mængde bioethanol blandet med benzin.
In other words, a blender could not claim both the excise tax credit and the non-refundable income tax credit for the same quantity of bioethanol blended with gasoline.
Producenten skulle ved ansøgningen om ikke-refusionsberettiget indkomstskattefritagelse erklære, at han ikke havde opnået punktafgiftsfritagelse for samme mængde bioethanol.
When applying for the non-refundable income tax credit the producer had to declare that he had not claimed the excise tax credit for the same quantity of bioethanol.
Afgiftsfritagelsen på blandinger kan kun opnås én gang for samme mængde bioethanol, som er brugt til at fremstille en blanding, dvs. enten af producenten, der selv blander, eller af køberen, som foretager blandingen.
The mixture tax credit can only be claimed once for the same quantity of bioethanol used to make a mixture, i.e. either by the producer who blends himself or by a purchaser who is undertaking the blending activity.
I begge tilfælde er blandingsproducenten berettiget til en afgiftsfritagelse på 0,45 USD pr. gallon for det antal gallons bioethanol, der blev brugt til blandingen.
In both cases the blender is entitled to a 0,45 USD per gallon tax credit for the number of gallons of bioethanol used in producing a mixture.
Undersøgelsen viste, at vedkommende, der ansøgte om subsidiet ("ansøgeren"), i de fleste tilfælde var en punktafgiftspligtig blandingsproducent/forhandler, f.eks. en petrokemisk virksomhed.
The investigation showed that in the majority of cases the one claiming the subsidy ('the claimant') was a blender/trader with excise tax liabilities such as a petrochemical company.
Blandingsaktiviteten vil nemlig være afhængig af flere faktorer såsom tilgængelig tankkapacitet og geografisk placering af tilgængelig bioethanol og benzin.
Indeed, blending will depend on a number of factors such as the available tank capacity as well as the geographical location of available bioethanol and gasoline respectively.
I de fleste tilfælde fremgik det, at bioethanolproducenten ikke ansøgte om afgiftsfritagelse for blandingen.
In most cases it appeared that the producer of bioethanol did not claim the mixture tax credit.
Faktisk står det klart, at blandingen som oftest er sket i terminalerne eller distributionsanlæggene.
In fact it is clear that the blending in most cases took place in terminals or terminal racks.
I den forbindelse ser det ud til, at ansøgeren i de fleste tilfælde var punktafgiftspligtig.
In this respect, it appears that the claimant was in the majority of cases a person with excise tax liability.
Markedet for ublandet bioethanol til slutbrug var ikke stort, og det gav derfor økonomisk mening at lave en blanding med den fremstillede bioethanol, som kunne udløse en afgiftsfritagelse for blandinger.
The market for unmixed bioethanol as an end-use was not big and it therefore made economic sense to blend the bioethanol produced and make a mixture which would trigger the mixture tax credit.
Det skal bemærkes, at afgiftsfritagelsen for blandinger (punktafgifts-/indkomstskattefritagelse) for bioethanol havde eksisteret siden 1980, dvs. i over 30 år, og at den udløb med udgangen af december 2011 (efter UP).
It should be noted that the mixture tax credit (Excise Tax /Income tax credit) for bioethanol had been in existence since 1980, i.e. for more than 30 years, and expired at the end of December 2011 (post-IP).
Undersøgelsen afdækkede, at to virksomheder i stikprøven ansøgte om afgiftsfritagelsen for blandinger i UP.
The investigation found that two companies in the sample made claims for the mixture tax credit in the IP.
For begge virksomheders vedkommende var de opnåede subsidier imidlertid ubetydelige.
However, for both companies the subsidies obtained were insignificant.
Ikke desto mindre står det klart ved en sammenligning af den samlede produktion af bioethanol i USA i UP med den samlede mængde bioethanol, som opnåede en afgiftsfritagelse for blandinger, at al bioethanol fremstillet i USA i UP blev subsidieret i henhold til denne ordning.
Nevertheless, when comparing the total production of bioethanol in the USA during the IP with the total quantity of bioethanol receiving a mixture tax credit, it is clear that all bioethanol produced in the USA in the IP benefitted from a subsidy under this scheme.
Det bekræftes også af de statistikker, som de amerikanske myndigheder har fremsendt.
This is also confirmed by the statistics provided by the relevant US authorities.
På denne baggrund viste undersøgelsens resultater tydeligt, at al bioethanol blev subsidieret gennem denne afgiftsfritagelse for blandinger i UP.
On this basis, the findings of investigation clearly showed that all bioethanol was subsidised through this mixture tax credit during the IP.
Undersøgelsen viste, at al amerikansk produceret bioethanol i UP fik afgiftsfritagelse for blandinger.
The investigation showed that during the IP, all the US produced bioethanol benefitted from the mixture tax credit.
Denne afgiftsfritagelse for blandinger skal betragtes som et skatteincitament, uanset om der er tale om modregning af skyldige afgifter eller udbetaling af et kontantbeløb.
This mixture tax credit has to be regarded as a fiscal incentive whether or not it is given to be offset against tax liabilities or as a cash payment.
Ordningen betragtes som et subsidie i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. i) og ii), da ordningen indebærer, at USA's regering giver et finansielt bidrag i form af direkte tilskud (udbetaling af kontantbeløb) og statsindtægter, som er betalbare, men ikke opkræves (modregning af afgifter).
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(i) and Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of direct grants (cash payments) and revenue foregone which is otherwise due (tax offset).
Subsidiet giver de pågældende virksomheder en fordel.
The subsidy confers a benefit to the companies receiving them.
Ordningen er forbeholdt virksomheder i bioethanolindustrien, dvs. blanding af bioethanol, og betragtes derfor som specifik i henhold til grundforordningens artikel 4, stk. 2, første afsnit, litra a), og således udligningsberettiget.
The scheme is limited to companies that are involved in the bioethanol industry i.e. the blending of bioethanol, and is therefore considered to be specific under Article 4(2), first sub-paragraph, point (a) of the basic Regulation and therefore countervailable.
Der blev ydet afgiftsfritagelse for bioethanolblandinger ved henvisning til den mængde bioethanol, der blev brugt i en blanding, dvs. 0,45 USD pr. gallon bioethanol blandet i et afgiftsbelagt brændstof.
The bioethanol mixture tax credit was granted by reference to the quantities of bioethanol used in a blend, i.e.0,45 USD per gallon of bioethanol blended in a taxable fuel.
Subsidiebeløbet anses for at være 0,45 USD pr. gallon på landsplan, da den samlede produktion af amerikansk bioethanol, herunder eksport af bioethanol til EU, i sidste ende ville have fået afgiftsfritagelse for bioethanolblandinger.
It is considered that the amount of subsidy is 0,45 USD per gallon on a country-wide basis as the total production of US bioethanol, including exports of bioethanol to the Union, ultimately would have benefitted from the bioethanol mixture credit.
Det er derfor ikke nødvendigt at skelne mellem erhvervsdrivende, navnlig da subsidiet sjældent ydes til producenter af bioethanol, men hovedsagelig til erhvervsdrivende, som blander den med f.eks. benzin.
It is therefore not necessary to differentiate between economic operators, in particular as the subsidy is rarely granted to producers of bioethanol but predominantly to operators who blend the bioethanol with e.g. gasoline.
Title 26 U.S.C. – Internal Revenue Code, section 40, er retsgrundlaget for indkomstskattefritagelse for små producenter.
Title 26 U.S.C Internal Revenue Code, section 40 is the legal basis for the small producer income tax credit.
Denne ordning gælder kun for små producenter af bioethanol.
This scheme is only available to small producers of bioethanol.
En lille producent defineres som en virksomhed, hvis produktionskapacitet ikke overstiger 60 mio. gallons bioethanol om året.
A small producer is defined as any person whose production capacity does not exceed 60 million gallons of bioethanol per year.
I UP kunne en lille producent opnå en ikke-refusionsberettiget generel indkomstskattefritagelse for virksomheder på 0,10 USD pr. gallon bioethanol, der produceres.
During the IP a small producer could claim a non-refundable, general business income tax credit of 0,10 USD for each gallon of bioethanol produced.
Virksomheder, der blander eller forhandler, og som køber, men ikke producerer bioethanol, er ikke berettiget til fritagelsen.
Any blender or trader who purchases but does not produce bioethanol is not eligible for the credit.
Hvis en producent skal kunne gøre krav på fritagelsen, må produktionen desuden ikke overstige 15 mio. gallons i noget skatteår, og den producerede bioethanol skal anvendes som brændstof, sælges med henblik på anvendelse som brændstof eller anvendes i en blanding af bioethanol og et afgiftsbelagt brændstof, der derefter anvendes som brændstof eller sælges med henblik på anvendelse som brændstof.
In addition, to be eligible for the credit, the production may not exceed 15 million gallons in any taxable year and the bioethanol produced must be used as a fuel, sold for use as a fuel, or used to create a mixture of bioethanol and a taxable fuel that is subsequently used as a fuel or sold for use as a fuel.
Ansøgning om indkomstskattefritagelse for små producenter indgives en gang årligt som en del af ansøgerens selvangivelse.
Claims for the small producer income tax credit are made annually, as part of the claimant's income tax return.
Fritagelsen pr. gallon bioethanol, der er produceret af ansøgeren i det pågældende skatteår, dog højst 15 mio. gallons, modregnes ansøgerens skyldige selskabsindkomstskat.
The credit for each gallon of bioethanol produced by the claimant during the relevant tax year, up to a maximum of 15 million gallons, is offset against the claimant’s liability for corporate income tax.
På grund af kriterierne for støtteberettigelse anvendte kun to af virksomhederne i stikprøven denne ordning i UP.
Due to the eligibility criteria, only two companies in the sample benefitted from this scheme during the IP.
Denne ordning betragtes som et subsidie i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. ii), da ordningen indebærer, at USA’s regering giver et finansielt bidrag i form af statsindtægter, som er betalbare, men ikke opkræves.
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of revenue foregone which is otherwise due.
Ordningen er forbeholdt virksomheder, der producerer bioethanol, og betragtes derfor som specifik i henhold til grundforordningens artikel 4, stk. 2, første afsnit, litra a), og således udligningsberettiget.
The scheme is limited to companies that produce bioethanol, and is therefore considered to be specific under Article 4(2), first sub-paragraph, point (a) of the basic Regulation and therefore countervailable.
De amerikanske myndigheders statistikker viste samlet set en meget beskeden brug af indkomstskattefritagelse for små producenter i forhold til antallet af ansøgninger om afgiftsfritagelse for blandinger.
Statistics provided by the US authorities showed overall very little use of the small producer's income tax credit in contrast to claims made for the mixture tax credit.
En sammenligning af det samlede opnåede beløb i henhold til denne fordelsordning og den samlede produktion af bioethanol viste en ubetydelig samlet subsidiering i UP.
A comparison of the total amount claimed under this incentive in relation to the total production of bioethanol showed insignificant overall subsidisation during the IP.
Title 26 U.S.C. – Internal Revenue Code, section 40, er retsgrundlaget for indkomstskattefritagelse for producenter af celluloseholdig bioethanol.
Title 26 U.S.C Internal Revenue Code, section 40 is the legal basis for the income tax credit for producers of cellulosic bioethanol.
Denne ordning gælder kun for producenter af celluloseholdig bioethanol.
This scheme is only available to producers of cellulosic bioethanol.
Ansøgning om indkomstskattefritagelse indgives en gang årligt som en del af ansøgerens selvangivelse.
Claims for the income tax credit are made annually, as part of the claimant's income tax return.
Før 1. januar 2012 var fritagelsen på 0,46 USD pr. gallon celluloseholdig bioethanol.
Prior to 1 January 2012 the credit available was 0,46 USD per gallon of cellulosic bioethanol produced.
Pr. 1. januar 2012 steg fritagelsen til 1,01 USD pr. gallon.
As of 1 January 2012 the credit increased to 1,01 USD per gallon.
Denne ordning betragtes som et subsidie i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. ii), da ordningen indebærer, at USA’s regering giver et finansielt bidrag i form af statsindtægter, som er betalbare, men ikke opkræves.
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of and revenue foregone which is otherwise due.
Der blev ikke indgivet ansøgning om indkomstskattefritagelse fra producenter af celluloseholdig bioethanol i UP, hvilket falder sammen med manglen på kommerciel produktion af celluloseholdig bioethanol frem til slutningen af UP.
There were no claims for the income tax credit from producers of cellulosic bioethanol during the IP which coincides with the lack of commercial production of cellulosic bioethanol up to the end of the IP.
Under disse omstændigheder blev der ikke beregnet et subsidiebeløb.
In these circumstances, no subsidy amount was calculated.
Det amerikanske landbrugsministeriums (USDA's) bioenergiprogram blev oprindelig bevilget og finansieret under USDA's Commodity Credit Corporation, som er en afdeling under det amerikanske landbrugsministerium ("CCC"), med hjemmel i Section 5 i CCC Charter Act.
The US Department of Agriculture ('USDA') Bioenergy Program was originally authorized and funded by the USDA's Commodity Credit Corporation ('CCC') under its general authority under Section 5 of the CCC Charter Act.
Navnlig blev det krævet, at bioethanolproducenterne skulle producere og sælge bioethanol på det kommercielle marked.
In particular, bioethanol producers were required to produce and sell bioethanol commercially.
I den relevante lovgivning var der fastsat bestemmelser for de procedurer, der skulle følges ved deltagelse i programmet, betalingsanmodninger og de rapporteringsprocedurer, som ansøgerne skulle følge for at være berettiget til at modtage betalinger.
The relevant regulations set forth the details of the procedures to be followed for signing up for the program, applications for payments and reporting procedures that claimants were required to follow in order to be eligible for payments.
Bioethanolproducenterne kunne i hvert skatteår melde sig til ordningen ved at indsende de relevante skemaer.
In each fiscal year bioethanol producers could sign up for the scheme by submitting the relevant forms.
Efter tilmeldingen indsendte bioethanolproducenterne hvert kvartal betalingsanmodninger.
After signing up, bioethanol producers submitted quarterly applications for payment.
Bioethanolproducenterne skulle forelægge dokumentation for deres nettokøb af støtteberettigede råvarer og nettoproduktion af bioethanol i de relevante perioder.
The bioethanol producers had to provide documentation of their net purchases of eligible commodities and net production of bioethanol during the relevant periods.
Under ordningen blev der udbetalt støtte til bioethanolproducenter på grundlag af en kombination af deres basisproduktion af ethanol og forøgelsen af deres bioethanolproduktion i den tilsvarende periode i det foregående skatteår.
The scheme provided payments to bioethanol producers based on a combination of their base bioethanol production and increased bioethanol production in the corresponding period of the previous fiscal year.
I skatteåret 2006 modtog virksomhederne udelukkende støtte på grundlag af forøgelsen af deres bioethanolproduktion.
For fiscal year 2006, companies only received incentives from increased bioethanol production.
Da ordningen blev bragt til ophør i juni 2006, har ingen af virksomhederne i stikprøven modtaget støtte under denne ordning i UP.
As the scheme was terminated in June 2006, none of the companies in the sample received incentives under this scheme during the investigation period.
Der synes at herske forvirring om, hvorvidt ordningen blev genindført i skatteåret 2009 (oktober 2008 til september 2009).
There appears to have been confusion about whether this scheme was re-introduced for the fiscal year 2009 (October 2008-September 2009).
Men undersøgelsen bekræftede, at det ikke var tilfældet.
However, the investigation confirmed that this was not the case.
Ordningen som beskrevet ovenfor udløb i 2006.
The scheme as described above expired in 2006.
Det blev konstateret, at ordningen blev bragt til ophør i juni 2006, og at der ikke blev ydet subsidier i UP.
It was found that the scheme was terminated in June 2006 and that no subsidies were provided during the IP.
I henhold til programmet Bioenergy Program for Advanced Biofuels (generelt omtalt som "Advanced Biofuel Payment Program") udbetales der støtte til støtteberettigede producenter af "avancerede biobrændstoffer" på grundlag af produktionen.
The Bioenergy Program for Advanced Biofuels (generally referred to as the 'Advanced Biofuel Payment Program') provides production-based payments to eligible producers of 'advanced biofuels'.
Ifølge de amerikanske myndigheder er "avancerede brændstoffer" specifikt defineret, så de udelukker brændstof fremstillet af majs, som er den primære råvare til amerikansk bioethanolproduktion.
According to the US authorities, 'advanced biofuels' are specifically defined to exclude fuel derived from corn which is the main feedstock for US bioethanol production.
Title IX, Section 9005 i Farm Security and Rural Investment Act of 2002 (2002 Farm Bill) som ændret ved Title IX, Section 9001 i Food, Conservation, and Energy Act of 2008, er retsgrundlaget for bioenergiprogrammet for avancerede biobrændstoffer.
Title IX, Section 9005 of the Farm Security and Rural Investment Act of 2002 (2002 Farm Bill) as amended by Title IX, Section 9001 of the Food, Conservation, and Energy Act of 2008 is the legal basis for the Bioenergy Program for Advanced Biofuels.
En enhed, som blander eller på anden vis kombinerer avancerede biobrændstoffer til et blandet biobrændstof, anses ikke for at være producent af avancerede biobrændstoffer i henhold til dette program.
An entity that blends or otherwise combines advanced biofuels into a blended biofuel is not considered an advanced biofuel producer under this Program'.
Avanceret biobrændstof defineres i Section 9001 i Food, Conservation, and Energy Act of 2008 som "brændstof udvundet af anden fornyelig biomasse end majskernestivelse".
Advanced biofuel is defined in Section 9001 of the Food, Conservation, and Energy Act of 2008 as 'fuel derived from renewable biomass other than corn kernel starch'.
I henhold til denne lov indeholder avancerede biobrændstoffer specifikt:
According to this Act, advanced biofuels specifically include:
biobrændstof udvundet af cellulose, hemicellulose eller lignin
Biofuel derived from cellulose, hemicellulose, or lignin;
biobrændstof udvundet af sukker og stivelse (som ikke er ethanol udvundet af majskernestivelse)
Biofuel derived from sugar and starch (other than ethanol derived from corn kernel starch);
biobrændstof udvundet af affaldsmateriale, herunder afgrøderester, andet planteaffaldsmateriale, animalsk affald, fødevareaffald og parkaffald
Biofuel derived from waste material, including crop residue, other vegetative waste material, animal waste, food waste and yard waste;
dieselækvivalent brændstof udvundet af fornyelig biomasse, herunder vegetabilsk olie og animalsk fedt
Diesel-equivalent fuel derived from Renewable Biomass, including vegetable oil and animal fat;
biogas produceret ved ændring af organisk materiale fra fornyelig biomasse
Biogas produced through the conversion of organic matter from Renewable Biomass;
butanol eller andre alkoholer produceret ved ændring af organisk materiale fra fornyelig biomasse
Butanol or other alcohols produced through the conversion of organic matter from Renewable Biomass; and
andet brændstof udvundet af celluloseholdig biomasse.
Other fuel derived from cellulosic biomass.
Bioethanolproducenter kan opnå støtte fra denne ordning.
Bioethanol producers can benefit from this scheme.
Producenterne skal for at være støtteberettigede føre regnskab for alle relevante skatteår og -kvartaler.
In order to eligible for payments, the producers must maintain records for all relevant fiscal years and quarters.
Sådanne regnskaber indeholder dokumentation for køb af råvarer, produktion af bioethanol, pris og mængde af solgt bioethanol.
Such records include documentation for purchase of feedstock, production of bioethanol, price and quantity of bioethanol sold.
Producenterne modtager direkte betalinger fra regeringen.
Producers receive direct payments from the Government.