natgillin/translations-raw huggingface dataset:
Subsidiebeløbet for de virksomheder, der gjorde brug af DFIA-ordningen, blev beregnet på grundlag af de importafgifter, som der var givet afkald på (basistold og særlig tillægstold) for de råmaterialer, der var importeret under delordningen i undersøgelsesperioden (tæller).
The DFIA is a post- and pre-export scheme which allows duty-free imports of goods determined according to SION norms, but which, in case of transferable DFIA, do not have to be necessarily used in the manufacture of the exported product.
Den i forbindelse med denne ordning konstaterede subsidiemargen i undersøgelsesperioden for den eneste berørte virksomhed lå på 4,95 %.
The DFIA only covers the import of inputs as prescribed in the SION.
Der findes en detaljeret beskrivelse af EPCGS-ordningen i kapitel 5 i FTP 09-14 og i kapitel 5 i HOP I 09-14.
The import entitlement is limited to the quantity and value mentioned in the SION, but can be revised by regional authorities on request.
Producent-eksportører, forhandler-eksportører med tilknyttede underleverandører (producenter og tjenesteydere) kan benytte denne ordning.
The export obligation is subject to the minimum value addition requirement of 20 %.
Forudsat at en virksomhed forpligter sig til at eksportere, har den lov til at importere (nye og indtil ti år gamle brugte) kapitalgoder til en nedsat toldsats.
The exports may be performed in anticipation of a DFIA authorisation, in which case the import entitlement is set in proportion of the provisional exports.
Med henblik herpå udsteder de indiske myndigheder efter anmodning og betaling af et gebyr en EPCGS-licens.
Once the export obligation is fulfilled, the exporter can request the transferability of the DFIA authorisation, which in practice means a permission to sell the duty-free import licence on the market.
Ved denne ordning er der fastsat en reduceret importafgiftssats på 3 % på alle kapitalgoder, der importeres under ordningen.
One of the verified exporting producers used DFIA during the investigation period.
For at opfylde eksportforpligtelsen skal de importerede kapitalgoder anvendes til at fremstille en vis mængde eksportvarer inden for et bestemt tidsrum.
Conclusion on DFIA
I henhold til FTP 09-14 kan der importeres kapitalgoder til nultold under EPCGS, men i så fald er tidsfristen for indfrielse af eksportforpligtelsen kortere.
The exemption from import duties is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
EPCGS-licensindehaveren kan også købe kapitalgoderne på hjemmemarkedet.
It constitutes a financial contribution of the GOI since it decreases duty revenue which would otherwise be due and it confers a benefit upon the investigated exporters since it improves their liquidity.
I så fald kan den indenlandske producent af kapitalgoder benytte fordelen til toldfrit at importere de dele, der er nødvendige til at fremstille de pågældende kapitalgoder.
Furthermore, the DFIA is contingent in law upon export performance, and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Alternativt kan den indenlandske producent gøre krav på fordelen ved transaktioner ligestillet med eksport ved levering af kapitalgoder til en EPCGS-licensindehaver.
This scheme cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Det blev konstateret, at de tre virksomheder i stikprøven havde opnået indrømmelser under EPCGS-ordningen, som kunne henføres til den pågældende vare, i undersøgelsesperioden.
In particular: (i) it allows 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 DFIA is under no obligation actually to use the certificate to import the inputs.
Konklusion vedrørende EPCGS
Following disclosure one sampled Indian exporting producer argued that the verification system put in place in India is reasonable, effective and in line with commercial practices in India and thus the ‘primary’ reason to countervail the scheme no longer exists.
Ved EPCGS-ordningen ydes der subsidier som omhandlet i grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2.
In contrast to what was claimed, the investigation did not confirm that the verification system in place in India allows verification of 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.
Toldnedsættelsen udgør et finansielt bidrag fra de indiske myndigheder, da denne indrømmelse reducerer de toldindtægter, som de ellers ville have haft.
Moreover, the producer did not dispute either that the system allows for ex-post refund or drawback of import charges on inputs, which are consumed in the production process of another product nor that the transferability of certificates/authorisations implies that an exporter granted a DFIA is under no obligation actually to use the certificate to import the inputs.
Desuden medfører toldnedsættelsen en fordel for eksportøren, fordi toldbesparelsen ved import forbedrer virksomhedens likviditet.
The subsidy amount for the companies which used the DFIA was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the sub-scheme during the investigation period (numerator).
EPCGS-ordningen er endvidere retligt betinget af eksportresultater, da de pågældende licenser ikke kan opnås uden en forpligtelse til at eksportere.
The subsidy rates established in respect of this scheme for the single concerned company for the investigation period amounted to 4,95 %.
Den anses derfor for at være specifik og udligningsberettiget, jf. grundforordningens artikel 4, stk. 4, første afsnit, litra a).
The detailed description of EPCGS is contained in chapter 5 of FTP 09-14 as well as in chapter 5 HOP I 09-14.
EPCGS kan ikke betragtes som en tilladt toldgodtgørelsesordning eller substitutionsgodtgørelsesordning, jf. grundforordningens artikel 3, stk. 1, litra a), nr. ii).
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Sådanne tilladte ordninger, jf. litra i) i bilag I til grundforordningen, omfatter ikke kapitalgoder, da disse ikke forbruges ved fremstillingen af de eksporterede varer.
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods up to 10 years old) at a reduced rate of duty.
Subsidiebeløbet blev i overensstemmelse med grundforordningens artikel 7, stk. 3, beregnet på grundlag af den ikke-betalte told på importerede kapitalgoder, fordelt over en periode, der afspejler den normale afskrivningsperiode for sådanne kapitalgoder i den pågældende erhvervsgren.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Subsidiebeløbet i undersøgelsesperioden blev derefter beregnet ved at dele det samlede ikke-betalte toldbeløb med afskrivningsperioden.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Det således beregnede beløb, der henregnes til undersøgelsesperioden, er blevet justeret ved at tillægge renter i denne periode for at opnå den fulde værdi af fordelen over tid.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of export goods during a certain period.
Markedsrenten i undersøgelsesperioden i Indien blev anset for passende til dette formål.
Under FTP 09-14 the capital goods can be imported with a 0 % duty rate under the EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
I overensstemmelse med grundforordningens artikel 7, stk. 1, litra a), blev de gebyrer, som nødvendigvis påløb for at opnå subsidiet, fratrukket for at nå frem til subsidiebeløbet som tæller, når der blev fremsat berettigede krav herom.
The EPCGS licence holder can also source the capital goods indigenously.
Dette subsidiebeløb blev i overensstemmelse med grundforordningens artikel 7, stk. 2 og 3, fordelt i forhold til eksportomsætningen i undersøgelsesperioden som behørig nævner, da subsidiet er betinget af eksportresultater og ikke blev ydet på grundlag af de fremstillede, producerede, eksporterede eller transporterede mængder.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty free import of components required to manufacture such capital goods.
Efter fremlæggelsen af oplysninger anmodede to indiske eksporterende producenter i stikprøven om en fornyet gennemgang af beregningen af subsidiebeløbet.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
De gjorde gældende, at en EPCG-licens kan blive gjort ugyldig og give anledning til indkøb af kapitalgoder på hjemmemarkedet, hvor der vil skulle betales punktafgifter (Central Excise duty).
It was found that three companies in the sample received concessions under the EPCGS which could be allocated to the product concerned in the investigation period.
I den forbindelse blev der dog ikke henvist til nogen specifikke ugyldiggjorte licenser.
Conclusion on EPCGS
Dette emne var heller ikke blevet taget op i forbindelse med undersøgelsen, hvilket ville have muliggjort en egentlig efterprøvning af denne påstand.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Under alle omstændigheder blev afgørelsen om subsidiebeløbet baseret på virksomhedens kontrollerede optegnelser over råmaterialer indkøbt under ordningen.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI's duty revenue which would be otherwise due.
De i forbindelse med denne ordning konstaterede subsidiemargener i undersøgelsesperioden for de tre berørte virksomheder lå på henholdsvis 0,37 %, 0,40 % og 0,46 %.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company's liquidity.
For at fremme udbredelsen af industrier til mindre udviklede egne har myndighederne i Maharashtra siden 1964 begunstiget nyoprettede virksomheder i områder under udvikling i delstaten i henhold til en ordning, der er almindeligt kendt som »incitamentspakkeordningen«.
Furthermore, EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
Package Scheme of Incentives fra 2007 er dateret 30. marts 2007 og har resolutionsnr.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
PSI-1707/(CR-50)/IND-8.
EPCGS cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
I ovennævnte resolutioner er opført de kategorier af erhvervsgrene og virksomheder, der kan komme i betragtning til incitamenter.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I point (i), of the basic Regulation, because they are not consumed in the production of the exported products.
For at fremme udbredelsen af industrier til mindre udviklede områder har myndighederne i Maharashtra indført en incitamentpakke for nye eller ekspanderende industrivirksomheder, der etablerer sig i områder under udvikling i delstaten Maharashtra.
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
I bilag I til den pågældende resolution er opført de områder af delstaten, der er omfattet af ordningen.
The subsidy amount for the investigation period was then calculated by dividing the total amount of the unpaid customs duty with the depreciation period.
Der kan dog ikke gøres krav på incitamenterne under 2007-ordningen, medmindre der er udstedt et »støtteberettigelsescertifikat« i henhold til ordningen og støttemodtageren opfylder bestemmelserne/betingelserne i certifikatet.
The amount so calculated, which is attributable to the investigation period, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
Støtteberettigelsescertifikatet udstedes af gennemførelsesagenturet (Implementing Agency), der er et statsligt organ, med virkning fra den dato, hvor støttemodtageren (også benævnt den støtteberettigede virksomhed) påbegynder den kommercielle produktion.
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
PSI består af en række delordninger, hvoraf følgende to medførte fordele for to kontrollerede eksporterende producenter i undersøgelsesperioden:
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation to arrive at the subsidy amount as nominator.
EDE indrømmes støtteberettigede nye virksomheder, der oprettes i nærmere bestemte områder for en i støtteberettigelsescertifikaterne fastsat periode.
In accordance with Article 7(2) and (3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover during the investigation period as the denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
I andre dele af delstaten er 100 % eksportorienterede virksomheder og virksomheder inden for informationsteknologi og bioteknologi fritaget for betaling af elafgift i en periode på 10 år.
They argued that an invalidation of an EPCG licence may occur and result in indigenous procurement of capital goods where Central Excise duty would apply.
IPS giver støttemodtageren ret til et subsidie svarende til en procentdel på mellem 75 % og 100 % af det støtteberettigede investeringsbeløb minus de fordele, der er opnået i forbindelse med andre PSI-delordninger, f.eks. EDE.
Also, this issue was not raised during the investigation, which would have allowed a proper verification of this claim.
Fordelen gives over en periode, der er fastsat i støtteberettigelsescertifikatet, og kan ikke overstige det beløb, der er betalt i moms til delstaten Maharashtra i samme periode.
In any event, the determination of the subsidy amount was based on the verified company's record of inputs purchased under this scheme.
De støtteberettigede investeringer er kapitaludgifter til bygninger, anlæg og maskiner.
The subsidy rate established with regard to this scheme during the investigation period for the three companies concerned amounted to 0,37 %, 0,40 % and 0,46 % respectively.
Det blev i forbindelse med undersøgelsen konstateret, at to eksporterende producenter i Maharashtra havde benyttet sig af IPS-delordningen.
Package Scheme of Incentives
Efter fremlæggelsen af oplysninger gjorde to indiske eksporterende producenter i stikprøven gældende, at IPS-delordningen, som tilbydes af myndighederne i Maharashtra, ikke finder anvendelse på fremstilling, produktion eller eksport af PSF, hverken direkte eller indirekte, og at fordelen afhænger af det beløb, der er betalt i lokale afgifter.
In order to encourage the dispersal of industries to the less developed areas, the Government of Maharashtra (GOM) has been granting incentives to new expansion units set up in developing regions of the State, since 1964, under a scheme commonly known as the Package Scheme of Incentives.
De gjorde endvidere gældende, at formålet med ordningen ikke er at begunstige eksporterende producenter, men at kompensere for de omkostninger, der påløber som følge af regionens tilbageståenhed, og at ordningen derfor ikke kan udlignes.
The scheme has been amended several times since its introduction and the versions relevant to the current investigation are the versions of 2001 and 2007.
Herudover hævdede de, at ordningen burde betragtes som et kapitaltilskud snarere end som et tilbagevendende subsidie, og at den samlede opnåede fordel burde fordeles over den normale afskrivningsperiode for den subsidierede kapital.
Package Scheme of Incentives of 2001 is dated 31 March 2001 and bears Resolution No IDL-1021/(CR-73)/IND-8.
Det forhold, at det årlige beløb, der kan anmodes om, er begrænset af, hvor meget der er betalt i lokale afgifter til myndighederne i Maharashtra i samme periode, ændrer ikke i sig selv ved det forhold, at den årlige fordel, myndighederne i Maharashtra tilbyder, udgør et finansielt bidrag fra de indiske myndigheder, som medfører en fordel for de undersøgte eksporterende producenter.
In order to encourage the dispersal of industries to the less developed areas, the Maharashtra Government has provided a package of incentives to new/expansion industrial units set up in the developing region of the Maharashtra State.
Endelig har det årligt udbetalte tilskud ikke karakter af et kapitaltilskud, selv om udbetalingen finder sted som følge af en investering i kapitalgoder.
For the purpose of the Scheme, Annex I to the Resolution classifies the State areas eligible for incentives.
Konklusion vedrørende EDE og IPS
However, the incentives under the 2007 Scheme cannot be claimed unless an Eligibility Certificate has been issued under the 2007 Scheme and the beneficiary has complied with the stipulations/conditions of the eligibility certificate.
Begge delordninger er subsidier som omhandlet i grundforordningens artikel 3, stk. 1, litra a), nr. i) og artikel 3, stk. 2, dvs. at de udgør et finansielt bidrag fra de indiske myndigheder og har medført en fordel for de undersøgte eksportører.
The latter is issued by the Implementing Agency (State bod) with effect from the date of commencement of commercial production of the beneficiary (also called an eligible unit).
Disse subsidiedelordninger er specifikke, jf. grundforordningens artikel 4, stk. 3, idet den lovgivning, i henhold til hvilken den bevilgende myndighed udøver sin virksomhed, har begrænset adgangen til denne ordning til et begrænset antal virksomheder i et bestemt geografisk område.
The PSI is composed of several sub-schemes, of which the following two conferred benefit upon two verified exporting producer during the investigation period:
Subsidiet bør derfor betragtes som udligningsberettiget.
Electricity Duty Exemption (EDE)
I overensstemmelse med grundforordningens artikel 3, stk. 2, og artikel 5 blev det udligningsberettigede subsidiebeløb beregnet som den fordel, som det konstateredes, at modtageren havde opnået i undersøgelsesperioden i forbindelse med den pågældende vare.
Industrial Promotion Subsidy (IPS)
Dette beløb (tæller) blev i henhold til grundforordningens artikel 7, stk. 2, fordelt i forhold til den eksporterende producents samlede omsætning af den pågældende vare i undersøgelsesperioden, da subsidiet ikke er betinget af eksportresultater og ikke blev ydet på grundlag af de fremstillede, producerede, eksporterede eller transporterede mængder.
EDE is granted to eligible new units set up in specified areas for a period specified in the Eligibility Certificates.
Den i forbindelse med EDE-delordningen konstaterede subsidiemargen for den eneste virksomhed, der benyttede sig af ordningen, lå på 0,31 %.
In the current case the two exporting producers concerned are exempted from the payment of the Electricity Duty respectively for 9 year and 7 years.
Den i forbindelse med IPS-delordningen konstaterede subsidemargen i undersøgelsesperioden for de berørte virksomheder lå på henholdsvis 1,03 % og 1,91 %.
In other parts of the State, 100 % exported oriented units, Information Technology and Bio-Technology units are exempted from payment of Electricity Duty for a period of 10 years.
Udligningsberettigede subsidiebeløb
During the investigation it was found that one exporting producer located in Maharashtra benefited from the electricity duty exemption sub-scheme during the investigation period.
På grundlag af de konstaterede forhold blev det samlede udligningsberettigede subsidebeløb for de kontrollerede eksporterende producenter, udtrykt i værdi, fastsat til mellem 4.16 % og 7,65 %, jf. nedenstående tabel.
IPS entitles the beneficiary to a subsidy equivalent to a percentage comprised between 75 % and 100 % of the amount of eligible investments less the amount of benefits derived from other sub-schemes of the PSI scheme, such as the EDE.
Tabel 1
The benefit is conferred over a period of time specified in the Eligibility Certificate and cannot exceed the amount of VAT tax paid to the State of Maharashtra over the same period.
Udligningsberettigede subsidiebeløb — Indien
The eligible investments are capital expenditure made in building, plant and machinery.
Ordning
During the investigation it was found that two exporting producers located in Maharashtra benefited from the IPS sub-scheme.
I alt
Following disclosure two sampled Indian exporting producers argued that the IPS sub-scheme offered by the GOM does not apply to the stages of manufacturing, production or export of PSF, either directly or indirectly, and that the benefit is dependent on the amount of domestic taxes paid.
Virksomhed
They further argued that the objective of the scheme is not to provide benefits to exporting producers but to compensate for the costs born in connection to the backwardness of the region and hence that the scheme cannot be countervailed.
Bombay Dyeing and Manufacturing Co. Ltd.
Moreover, they claimed that the scheme should be treated as a capital subsidy rather that a recurring subsidy and that the total benefit received should be spread over the normal depreciation period of the subsidised capital.
Ganesha Ecosphere Ltd.
In this respect, the investigation revealed as mentioned in recital 220 that the grant is paid on a yearly basis for the eligible investments which are expenditures made in building, plant and machinery.
Indo Rama Synthetics Ltd.
Such investments are directly related to PSF.
Ltd.
The mere fact that the yearly amount that can be claimed is capped by the amount of the domestic taxes paid to the GOM over the same period does not change the fact that the yearly benefit of the GOM constitutes a financial contribution of the GOI which confers a benefit upon the investigated exporting producers.
På grundlag af oplysningerne i klagen og besvarelserne af Kommissionens spørgeskema undersøgtes følgende ordninger, igennem hvilke de offentlige myndigheder i Vietnam angiveligt havde ydet subsidier:
Finally, the grant paid on a yearly basis does not have the feature of the capital subsidy even if an investment in capital goods is at the origin of such payment.
A. statslige præferencelån til PSF-industrien fra statsejede banker, statsstyring af private banker og rentestøtte
Conclusion on the EDE and IPS
B. statsejede virksomheders levering af varer til PSF-industrien mod utilstrækkeligt vederlag
Both sub-schemes are subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation, since they constitute a financial contribution of the GOI which conferred a benefit upon the investigated exporters.
C. statslig indrømmelse af jord mod utilstrækkeligt vederlag og andre jordrelaterede fordele
The subsidy sub-schemes are specific within the meaning of Article 4(3) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme to a limited number of enterprises within a designated geographical region.