natgillin/translations-raw huggingface dataset:
Denne ordning gælder kun for små producenter af ren agro-biodiesel.
This certificate is transferable entitling the holder to a USD 1 per neat biodiesel gallon tax credit.
Hvis en producent skal kunne gøre krav på fritagelsen, skal agro-biodieselen anvendes som brændstof, sælges med henblik på anvendelse som brændstof eller anvendes i en blanding af biodiesel og dieselbrændstof, der anvendes som brændstof eller sælges med henblik på anvendelse som brændstof.
A person that receives a Certificate for Biodiesel, and subsequently sells the biodiesel without producing a biodiesel mixture, is to provide the Certificate for Biodiesel to the purchaser as well as providing a ‘statement of biodiesel reseller’.
Små agro-biodieselproducenter kan således kombinere denne ordning med fritagelsesordningen for biodieselblandinger og dermed modtage i alt 1,10 USD pr. gallon.
In other words, the company that blends the mixture and claims the tax credit may obtain the Certificate for Biodiesel either directly from the producer of the biodiesel or indirectly from a biodiesel reseller.
Store agrobiodieselproducenter er derimod kun berettigede til støtte under fritagelsesordningen i forbindelse med biodieselblandinger.
Thus, this certificate is transferable entitling the holder to a USD 1 per gallon tax credit for the number of gallons of biodiesel used by the claimant in producing any biodiesel mixture.
Ansøgninger om ikke-refusionsberettiget generel indkomstskattefritagelse for virksomheder indsendes en gang om året i forbindelse med, at ansøgeren indsender sin indkomstskatteangivelse.
No new information during the review period became available that would question the conclusion from the initial investigation that all biodiesel is subsided through this tax credit.
Fritagelsen pr. gallon biodiesel, der er produceret af ansøgeren i det pågældende skatteår, dog højst 15 mio. gallon, modregnes ansøgerens skyldige selskabsindkomstskat.
In regard to the biodiesel credit, by contrast to the previous investigation when the prevailing credit was USD 1 per gallon of unmixed (neat) agri-biodiesel, or USD 0,50 for each gallon of other unmixed biodiesel, the retailer (or a biodiesel producer acting as a retailer) or end user of unblended biodiesel can now claim USD 1,00 per gallon for unmixed (neat) agri-biodiesel or other types of biodiesel as well as diesel produced from biomass as a non-refundable general business income tax credit.
Hvis beløbet for fritagelsen overstiger ansøgerens skyldige skat, kan det overskydende beløb overføres til efterfølgende skatteår.
A non-refundable general business credit is a credit against the business's income tax.
Kommissionen betragter denne ordning som subsidier 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.
It is non-refundable because, if the business's credits are greater than its tax liability, the excess credit cannot be disbursed to the business as a direct cash payment.
Incitamentet giver de pågældende virksomheder en fordel.
However, according to the information provided by the US authorities, business income tax credit granted for one year can be carried back two years and carried forward for 20 years.
Ordningen er forbeholdt virksomheder, der producerer biodiesel, og betragtes derfor som specifik, jf. grundforordningens artikel 4, stk. 2, litra a), og er således udligningsberettiget.
The US authorities acknowledged that some biodiesel producers must have benefited from this credit during the RIP acting as retailers or users, but were unable to quantify the exact benefits received by them during the RIP.
Bioenergy Program for Advanced Biofuels (bioenergiprogram for avancerede biobrændstoffer)
Conclusion
Det amerikanske landsbrugsministeriums (»USDA«) bioenergiprogram for avancerede biobrændstoffer (BPAB) er fastlagt i Title IX, section 9005 i Farm Security and Rural Investment Act of 2002 (»2002 Farm Bill«).
The biodiesel mixture credit as well as the biodiesel credit have to be regarded as a fiscal incentive whether or not they are given as a cash payment (only possible for biodiesel mixture credit) or has to be offset against tax liabilities (applicable to both tax credits).
Med programmet ydes der direkte støtte til producenter af avancerede biobrændstoffer, som generelt defineres som »brændstof udvundet af anden biomasse end majskernestivelse«.
The Commission considers the schemes 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 United States of America in the form of direct grants (cash payments, only possible for the biodiesel mixture credit) and revenue foregone which is otherwise due (tax offset) (applicable to both tax credits).
Definitionen inkluderer diesel produceret af biomasse [12].
The incentives confer a benefit on the companies receiving them.
Højst 5 % af programmets budget kan fordeles til støtteberettigede producenter med en raffineringskapacitet på over 150000000 gallon avanceret biodiesel pr. år.
The schemes are limited to companies that are involved in the biodiesel industry and are therefore considered to be specific under Article 4(2)(a) of the basic Regulation and therefore countervailable.
Virksomheder, der blander biodiesel, er ikke støtteberettigede under programmet.
Finally, as the biodiesel mixture credit scheme provides for a subsidy of USD 1 per gallon for all types of biodiesel, the Commission considers that this scheme provided significant amount of subsidies to the US biodiesel exporting producers and thus remained by far the most important scheme during the RIP.
Deltagerne modtager direkte udbetalinger fra regeringen efter at have ansøgt om at indgå i ordningen.
Title 26, U.S.C., Section 40A also provides for a small agri-biodiesel producer income tax credit.
Producenter skal først registreres hos myndighederne og underskrive en kontrakt.
This scheme is only available to small producers of neat agri-biodiesel.
Producenter skal indsende en betalingsanmodning for hvert kvartal af skatteåret for at modtage betalinger for produktionen af avanceret biobrændstof i det pågældende kvartal.
Any mixer, blender, or trader who purchases but does not produce biodiesel is not eligible for the credit.
Der foretages udbetalinger både for den faktiske produktion og for merproduktion.
A small producer is any person whose production capacity is not more than 60 million gallons of agri-biodiesel per year.
Betalingerne for den faktiske produktion beregnes kvartalsvis for den mængde avanceret biobrændstof, der er produceret hvert kvartal.
The small agri-biodiesel producer can claim a USD 0,10 non-refundable general business income tax credit for each gallon of agri-biodiesel produced.
Betalingen for merproduktion ydes for den mængde støtteberettiget avanceret biobrændstof, der er produceret i et skatteår, og som oversteg den mængde, der blev produceret de foregående skatteår (siden 2009).
The qualified production of a producer may not exceed 15 million gallons in any taxable year.
Midlerne fordeles mellem de producenter, der giver sig til kende, på grundlag af Btu-værdien [13] af produktionen.
For the producer to claim the credit, the agri-biodiesel must be used as a fuel, sold for use as a fuel, or used to create a mixture of biodiesel and diesel fuel that is used as a fuel or sold for use as a fuel.
Midlerne fordeles ligeligt mellem producenterne afhængigt af Btu-værdien.
Thus small agri-biodiesel producers can combine this scheme with the biodiesel mixture credit scheme and thus receive altogether USD 1,10 per gallon.
Kommissionen betragter denne ordning som subsidier i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. i), da ordningen indebærer, at USA's regering giver et finansielt bidrag i form af direkte tilskud.
By contrast, big agri-biodiesel producers are eligible only for the biodiesel mixture credit scheme.
Credit for Production of Cellulosic Biofuel (fritagelse ved produktion af celluloseholdigt biobrændstof)
Claims for the non-refundable general business income tax credits are made annually when the claimant is making its income tax return.
Den lov, der blev vedtaget den 19. december 2014, genindførte ordningen med tilbagevirkende kraft for hele 2014 [14], men virksomhederne kan overføre skattefritagelsen fra denne ordning i op til 20 år.
The credit for each gallon of biodiesel 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.
Med ordningen ydes der en ikke-refusionsberettiget generel skattefritagelse for virksomhederne på 1,01 USD pr. gallon til andengenerationsbiodiesel, der anvendes som brændstof eller sælges til brug som brændstof.
If the claimant's tax liability is less than the amount of credit claimed, the excess amount can be carried forward to subsequent tax years.
Producenter, herunder producenter af biodiesel udvundet af ethvert lignocelluloseholdigt eller hemicelluloseholdigt stof, der er tilgængeligt på fornyelig eller tilbagevendende basis, samt algebaserede brændstoffer, er støtteberettigede.
The Commission considers that this scheme is 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 United States of America in the form of revenue foregone which is otherwise due.
De amerikanske myndigheder fremlagde ingen detaljerede oplysninger om de fordele, der blev ydet i NUP.
The incentive confers a benefit on the companies receiving them.
Dette skyldes, at denne type diesel tilsyneladende ikke produceredes på kommercielt grundlag, og de mængder, der produceres og sælges på markedet, er begrænsede.
The scheme is limited to companies that produce biodiesel and is therefore considered to be specific under Article 4(2)(a) of the basic Regulation and therefore countervailable.
Importsubsidier i NUP — delstatsordninger
The US Department of Agriculture (‘USDA’) Bioenergy programme for advanced biofuel (BPAB) is governed by Title IX, Section 9005 of the Farm Security and Rural Investment Act of 2002 (the ‘2002 Farm Bill’).
Florida Biofuels Investment Tax Credit (skattefritagelse i forbindelse med investering i biobrændstoffer i Florida)
The programme was scheduled to expire in 2012, but was extended in 2013 and subsequently in 2014.
Retsgrundlaget for denne ordning, som forvaltes af Florida Department of Agriculture and Consumer Services, er section 220.192 i Florida Statutes.
The Agriculture Act of 2014 extended the programme for another 5 years, until the end of 2018.
Renewable Energy Technologies Investment Tax Credit-ordningen omfatter en årlig fritagelse for selskabsskat til alle støtteberettigede enheder for kapitalomkostninger, drifts- og vedligeholdelsesomkostninger samt forsknings- og udviklingsomkostninger, som er afholdt mellem 1. juli 2012 og 30. juni 2016, i forbindelse med investeringer i produktion, oplagring og distribution af biodiesel, ethanol og andre fornyelige brændstoffer i staten Florida.
This programme provides direct grants to producers of advanced biofuels, which are generally defined as ‘fuel derived from biomass other than corn kernel starch’.
Ansøgninger om skattefritagelse skal være myndighederne i hænde senest den 1. november hvert år og behandles efter først-til-mølle-princippet.
The definition includes diesel produced from biomass [12].
Ansøgningerne skal omfatte dokumentation for alle støtteberettigede omkostninger.
No more than five percent of the programme's funds may be distributed to eligible producers with a refining capacity exceeding 150000000 gallons of advanced biofuel per year.
Ansøgerne skal desuden indsende et resumé, der beskriver, hvordan materialerne anvendes i forbindelse med investeringer i produktion, oplagring og distribution af biodiesel (B10-B100), ethanol (E10-E100) eller andre fornyelige brændstoffer i Florida.
Blenders are not eligible for the programme.
Ansøgerne skal sammen med ansøgningen desuden indsende en beskrivelse af projektets økonomiske virkninger i Florida.
Participants receive direct payments from the government after having applied for the programme.
Med ordningen ydes der en årlig fritagelse for selskabsskat svarende til 75 % (op til 1 mio. USD pr. virksomhed og 10 mio. USD i alt pr. skatteår i staten) for alle kapitalomkostninger, drifts- og vedligeholdelsesomkostninger samt FoU-omkostninger i forbindelse med investeringer i produktion, oplagring og distribution af bl.a. biodiesel og andre fornyelige brændstoffer i Florida.
Producers have to register first with the authority and sign a contract.
Fritagelsen udgør op til 1 mio. USD pr. virksomhed, og det uudnyttede beløb kan overføres og anvendes i skatteårene fra 1. januar 2013 til 31. december 2018, hvorefter overførslen af fritagelsen udløber og ikke længere kan anvendes.
The producers must submit payment applications for each quarter of the fiscal year in order to receive payment for that quarter's production of advanced biofuel.
Kommissionen betragter denne ordning som subsidier i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. ii), da ordningen indebærer, at staten Florida giver et finansielt bidrag i form af statsindtægter, som er betalbare, men ikke opkræves.
Payments are provided for both actual production and incremental production.
Ordningen er forbeholdt virksomheder, der producerer biodiesel og andre former for brændstof, og betragtes derfor som specifik, jf. grundforordningens artikel 4, stk. 2, litra a), og er således udligningsberettiget.
Actual production payments are calculated quarterly for the amount of actual advanced biofuel produced each quarter.
Iowa Biodiesel Producer Tax Refund (skatterefusion for biodieselproducenter i Iowa)
Incremental production payments are made for the quantity of eligible advanced biofuel produced in a fiscal year that exceeded the quantity produced in the prior fiscal years (since 2009).
Retsgrundlaget for denne ordning, som forvaltes af Iowa Department of Revenue, er section 423.4(9) i Iowa Code.
The funding is divided among all producers who come forward based on the Btu [13] value of the production.
Det skal være biodiesel produceret i Iowa.
The Commission considers that this scheme is a subsidy in the sense of Article 3(1)(a)(i) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of a direct grant.
Støtteberettigede biodieselproducenter skal indsende en refusionsanmodning med oplysninger om, hvor mange gallon biodiesel, der er produceret i det pågældende kvartal.
Credit for Production of Cellulosic Biofuel
The Department of Revenue behandler anmodninger og udsteder, hvis de kan godkendes, en check på refusionsbeløbet til de enkelte biodieselproducenter.
The programme exists since 1 January 2009 and was established by the Food, Conservation, and Energy Act of 2008.
Refusionsanmodninger skal indsendes i april, juli, oktober og januar hvert år, og refusionscheken udstedes i maj, august, november og februar hvert år.
After 1 January 2011 the programme was extended in the same way as the other three schemes above (see details in Section 3.4.1 below).
Refusionen er begrænset til de første 25 mio. gallon, der produceres på hvert anlæg.
This scheme provides for USD 1,01 per gallon non-refundable general business income tax credit to second generation biofuel used as fuel or sold for use as fuel.
Kommissionen betragter denne ordning som subsidier i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. ii), da ordningen indebærer, at staten Iowa giver et finansielt bidrag i form af statsindtægter, som er betalbare, men ikke opkræves.
Producers are eligible, including producers of biofuel derived from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, as well as algae-based fuels.
Kansas Qualified Biodiesel Fuel Producer Incentive (incitamentordningen for kvalificerede biodieselproducenter i Kansas)
The US authorities did not submit detailed figures about the benefits provided during the RIP.
Ordningen ophører den 1. juli 2016.
They claimed that they will only know the benefits for 2013 by October 2015 and for 2014 by 2016.
Med Kansas Qualified Biodiesel Fuel Producer Incentive Fund ydes der et direkte tilskud på 0,30 USD pr. gallon til biodieselproducenter, der er etableret i Kansas.
However, it seems that the scheme has not provided benefits to producers of diesel qualifying as second generation fuel.
Udbetaling af incitamentet afhænger af det disponible budget, og udbetalingerne foretages evt. på pro rata-basis.
This is due to the fact that so far such diesel does not seem to be produced on a commercial basis and the quantities produced and sold on the market are rather marginal.
Ordningen har været underfinansieret i de senere år, og der er ikke planlagt udbetalinger før 1. juli 2015.
In view of the above, the Commission does not consider that this scheme provided benefits to biodiesel producers during the RIP and did not analyse its impact on possible continuation and/or recurrence of subsidisation.
Det kan desuden ikke udelukkes, at dele af eller hele finansieringsbeløbet i basisretsakterne (875000 USD pr. kvartal) kan tilføres ordningen efter 1. juli 2015.
Subsidisation of imports during the RIP — State Schemes
Kommissionen betragter denne ordning som subsidier i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. i), da ordningen indebærer, at staten Kansas giver et finansielt bidrag i form af direkte tilskud.
Florida Biofuels Investment Tax Credit
Kentucky Biodiesel Production Tax Credit (skattefritagelse i forbindelse med produktion af biodiesel i Kentucky)
The legal basis of this scheme operated by the Florida Department of Agriculture and Consumer Services is Section 220.192 of the Florida Statutes.
Retsgrundlaget for denne ordning, som forvaltes af Kentucky Department of Revenue, er Kentucky Revised Statues (KRS) 154.27 og Kentucky Administrative Regulations (KAR) 307 KAR 1:040.
The Renewable Energy Technologies Investment Tax Credit programme provides an annual corporate tax credit to all eligible entities for all capital costs, operation and maintenance costs, and research and development costs incurred between 1 July 2012, and 30 June 2016, in connection with an investment in the production, storage, and distribution of biodiesel, ethanol, and other renewable fuel in the state of Florida.
Alle biodieselproducenter, virksomheder, der producerer blandinger, og producenter af fornyelig diesel, som fysisk er beliggende i Kentucky, er berettiget til skattefritagelse i forbindelse med produktion.
Applications for the tax credit must be received by the department on or before 1st November of each year and are reviewed on a first-come, first-served basis.
Støtteberettigede ansøgere skal indsende en anmodning til Department of Revenue senest den 15. januar det foregående kalenderår.
Applications must include supporting documentation for all eligible costs.
Ansøgeren skal fremlægge bevis for, at den producerede biodiesel overholder visse specifikationskrav.
Applicants must also submit a summary describing how the materials are being used in connection with an investment in the production, storage, and distribution of biodiesel (B10-B100), ethanol (E10-E100) or other renewable fuels in Florida.
En ansøger, der anmoder om skattefritagelse, skal knytte fritagelsescertifikatet fra Department of Revenue til den selvangivelse, som der anmodes om fritagelse til.
In addition, applicants must submit with the completed application a description of the project's economic impact in Florida.
Fritagelsen beløber sig til en dollar (1 USD) pr. gallon biodiesel, som produceres af en biodieselproducent, en dollar (1 USD) pr. gallon biodiesel, som anvendes i blandingsprocessen af blandingsproducenter, og en dollar (1 USD) pr. gallon fornyelig diesel (dvs. diesel udvundet af biomasse), som produceres af producenter af fornyelig diesel, medmindre det samlede beløb af godkendte fritagelser for samtlige biodieselproducenter, blandingsproducenter og producenter af fornyelig diesel overstiger det årlige loft for skattefritagelser til biodiesel og fornyelig diesel.
The scheme offers an annual corporate tax credit equal to 75 % (up to USD 1 million per taxpayer and USD 10 million total per state fiscal year) of all capital costs, operation and maintenance costs, and R & D costs in connection with an investment in the production, storage and distribution of, among others, biodiesel and other renewable fuel in the state.
Hvis det samlede beløb af godkendte skattefritagelser for alle biodieselproducenter, biodieselblandere og producenter af fornyelig diesel overstiger det årlige loft for skattefritagelse til biodiesel og fornyelig diesel, beregner Department of Revenue det beløb til skattefritagelse, som hver enkelt biodieselproducent, biodieselblander og producent af fornyelig diesel vil modtage, ved at gange det årlige loft for skattefritagelse til biodiesel og fornyelig diesel med en brøk, hvor tælleren er beløbet af godkendte skattefritagelser for biodieselproducenter, biodieselblandere og producenter af fornyelig diesel, og hvor nævneren er det samlede antal godkendte skattefritagelser til alle biodieselproducenter, biodieselblandere og producenter af fornyelig diesel.
The Commission considers that this scheme is a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the State of Florida in the form of revenue foregone which is otherwise due.
Kommissionen betragter denne ordning som subsidier i den betydning, der er anvendt i grundforordningens artikel 3, stk. 1, litra a), nr. ii), da ordningen indebærer, at staten Kentucky giver et finansielt bidrag i form af statsindtægter, som er betalbare, men ikke opkræves.
The scheme is limited to companies that produce biodiesel and other types of fuel is therefore considered to be specific under Article 4(2)(a) of the basic Regulation and therefore countervailable.
Sandsynligheden for fortsat eller fornyet subsidiering
Iowa Biodiesel Producer Tax Refund
Som i den oprindelige undersøgelse var den mest udbredte ordning fritagelsesordningen i forbindelse med biodieselblandinger (biodiesel mixture credit scheme).
The legal basis of this scheme operated by Iowa Department of Revenue is Section 423.4(9) of the Iowa Code.
De tre føderale ordningers ophør og forlængelse
The producer must be a manufacturer of biodiesel, registered by the United States Environmental Protection Agency, pursuant to 40 C.F.R. §79.4.
Den første forlængelse gjaldt indtil 31. december 2009 og trådte i kraft ved Public Law 110-343, som blev underskrevet den 3. oktober 2008 (»Emergency Economic Stabilization Act of 2008: Division B — Energy Improvement and Extension Act of 2008«).
The biodiesel must be for use in biodiesel blended fuel in accordance with Iowa Code section 214A.2.
Den anden forlængelse gjaldt indtil 31. december 2011 og trådte i kraft ved Public Law 111-312, som blev underskrevet den 17. december 2010 (»Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010«).
The biodiesel must be produced in Iowa.
Den tredje forlængelse gjaldt indtil 31. december 2013 (omfattede også 2012 med tilbagevirkende kraft) og trådte i kraft ved Public Law 112-240, som blev underskrevet den 2. januar 2013 (»American Taxpayer Relief Act of 2012«).
Eligible biodiesel producers need to introduce a refund claim providing data on the number of biodiesel gallons produced during the quarter.
Den fjerde og hidtil sidste forlængelse gjaldt indtil 31. december 2014 og trådte i kraft ved Tax Increase Prevention Act af 2014, som blev underskrevet af USA's præsident den 19. december 2014.
The Department of Revenue reviews the refund claim and, if approved, issues a refund check to each biodiesel producer.