natgillin/translations-raw huggingface dataset:
Finally, by virtue of the fact that a company is aware that it will receive a subsidy under the DEPBS, and indeed benefits under other schemes, the company is already in a competitively more advantageous position, because it can reflect the subsidies through offering lower prices.
Nazadnje je družba zaradi dejstva, da ji je znano, da bo prejela subvencije iz sheme DEPBS, ter imela ugodnost tudi iz drugih shem, že v bolj konkurenčnem položaju, saj lahko zaradi subvencij ponudi nižjo ceno.
The rationale for imposing a countervailing duty, though, is to redress unfair trading practices based on illicit competitive advantage.
Utemeljitev za uvedbo izravnalnih dajatev je odpravljanje nepoštene trgovinske prakse na osnovi nezakonite konkurenčne prednosti.
In light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sum of the credits earned on all export transactions made under this scheme during the investigation period.
V smislu navedenega velja kot ustrezno oceniti ugodnost, pridobljeno iz sheme DEPBS, kot vsoto dobropisov, knjiženih v dobro za vse izvozne posle pod to shemo v času obdobja preiskave.
In accordance with Article 7(1)(a) of the basic Regulation, fees necessarily incurred to obtain the subsidy were deducted.
V skladu s členom 7(1)(a) osnovne uredbe so bili odšteti stroški za pridobitev subvencije.
The applicant claimed that only DEPBS credits generated by export transactions of the product concerned are relevant when calculating the subsidy margin in the present investigation.
Vlagatelj je trdil, da so pri obračunavanju stopnje subvencije za preiskavo v teku pomembni samo dobropisi DEPBS, ustvarjeni z izvoznimi posli zadevnega proizvoda.
However, under the DEPBS no obligation exists which limits the use of the DEPBS credits to import duty-free input material linked to a specific product.
Vendar pa DEPBS ne predvideva obveznosti, ki omejujejo uporabo dobropisov DEPBS na prosti uvoz vhodnega materiala, vezanega na določen proizvod.
On the contrary, DEPBS 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.
Nasprotno, dobropisi DEPBS so prosto prenosljivi, mogoče jih je celo prodati in uporabiti za uvoz katerega koli blaga brez uvoznih omejitev (vložek za zadevni proizvod sodi v to kategorijo), razen za investicijsko blago.
Consequently, the product concerned can benefit from all DEPBS credits generated.
Posledično ima lahko zadevni proizvod ugodnost od vseh ustvarjenih dobropisov DEPBS.
It further claimed that the sales tax payable on the transfer of DEPBS credits should be deducted as an expense when establishing the amount of the subsidy.
Nadalje je trdil, da je potrebno pri ugotavljanju zneska subvencij odšteti prometni davek, plačljiv ob prenosu dobropisa DEPBS.
However, the sales tax is not a cost necessarily incurred in order to qualify for, or to obtain the subsidy within the meaning of Article 7(1)(a) of the basic Regulation.
Vendar pa prometni davek ni strošek, nujen za izpolnitev pogojev ali za prejem subvencije v smislu člena 7(1)(a) osnovne uredbe.
The sales tax is only the consequence of a purely commercial decision to dispose of an already obtained DEPBS credit by selling it, instead of using it free of sales tax to offset duties payable for subsequent imports.
Prometni davek je zgolj posledica poslovne odločitve o ravnanju z že prejetim dobropisom DEPBS tako, da se ga proda, namesto da se ga uporabi brez prometnega davka za pobot dajatev kasnejšega uvoza.
Application fees for obtaining the DEPBS credits, though, have been considered as necessary expenses and deducted.
Kot nujen strošek so se štele takse za vloge za pridobitev dobropisov DEPBS, ki so bile tudi odštete.
The amount of the total subsidy (nominator) has been allocated over total export sales during the review investigation period (denominator) in accordance with Article 7(2) of the basic Regulation, since this subsidy was not granted by reference to the quantities manufactured, produced, exported or transported.
Znesek skupne subvencije (nominator) se je pripisal celotnemu izvozu med obdobjem revizijske preiskave (imenovalec) v skladu s členom 7(2) osnovne uredbe, saj subvencija ni bila odobrena glede na izdelane, proizvedene, izvožene ali transportirane količine.
The subsidy margin for the applicant under this scheme was 3,3 %.
Stopnja subvencije za vlagatelja pod to shemo je znašala 3,3 %.
Income Tax Exemption Scheme (ITES)
Shema oprostitve davka od dohodka („ITES“)
It was established that the applicant received the benefit of a partial income tax exemption on profits from export sales during the review investigation period.
Ugotovljeno je bilo, da je imel vlagatelj ugodnost od delne oprostitve od davka na dohodek zaradi dobička od izvoza v času obdobja revizijske preiskave.
The legal basis for this exemption is set by Section 80HHC of the Income Tax Act 1961.
Pravna podlaga za oprostitev je določena v poglavju 80HHC zakona o dohodnini 1961.
Section 80HHC of the Income Tax Act 1961 was abolished for the assessment year 2005 to 2006 (i.e. for the financial year from 1 April 2004 to 31 March 2005) onwards.
Poglavje 80HHC zakona o dohodnini 1961 je bilo ukinjeno od obdavčitvenega leta 2005-2006 (tj. za proračunsko leto od 1. aprila 2004 do 31. marca 2005) naprej.
Consequently, this scheme will not confer any benefits on the applicant after 31 March 2004.
Posledično vlagatelj po 31. marcu 2004 ne bo imel nobene ugodnosti od te sheme.
In accordance with Article 15(1) of the basic Regulation, this scheme shall therefore not be countervailed.
V skladu s členom 15(1) osnovne uredbe ta shema ne bo izravnavana.
Schemes originally investigated but not used by the company
Prvotno preiskovane sheme, ki jih družba ni uporabila
Passbook Scheme (PBS)
Shema „Passbook“ („PBS“)
It was found that the applicant had not received benefits under the PBS, which on 1 April 1997 was abolished and replaced by its successor, the DEPBS.
Ugotovljeno je bilo, da vlagatelj ni imel ugodnosti v okviru sheme PBS, ki je bila 1. aprila 1997 ukinjena in nadomeščena z naslednico, shemo DEPBS.
Export Promotion Capital Goods Scheme (EPCGS)
Shema „Export Promotion Capital Goods“ („EPCGS“)
It was established that the applicant had not imported capital goods under the EPCGS and therefore, had not availed itself of this scheme.
Ugotovljeno je bilo, da vlagatelj ni uvažal investicijskega blaga v okviru EPCGS, in da je zato ni uporabil.
Export Processing Zones (EPZ)/Export Oriented Units (EOU)
Izvozno predelovalne cone („EPZ“)/izvozno usmerjene enote („EOU“)
It was established that the applicant was not located in an EPZ nor did it operate under the EOU scheme and as a result, had not availed itself of these schemes.
Ugotovljeno je bilo, da se vlagatelj ni nahajal v EPZ in da ni deloval v okviru sheme EOU, ter da posledično teh shem ni uporabil.
Other scheme used by the applicant in relation to the product concerned and found countervailable: Advance Licence Scheme for physical exports (ALS physical exports)
Druge sheme, ki jih je vlagatelj uporabil v zvezi z zadevnim proizvodom, za katere se je ugotovilo, da se zanje lahko uvede izravnalni ukrep: Shema „Advance License“ za fizični izvoz („ALS fizični izvoz“)
It was established that the applicant received benefits under this scheme during the review investigation period.
Ugotovljeno je bilo, da je imel vlagatelj ugodnosti iz te sheme v obdobju revizijske preiskave.
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.7 of the EXIM-policy 02-07 and Chapters 4.1 to 4.30 of the HOP I 02-07.
Natančen opis sheme je podan v odstavkih 4.1.1 do 4.1.7 pravilnika EXIM 02-07 in v poglavjih 4.1 do 4.30 HOP I 02-07.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for this scheme.
Do te sheme so upravičeni proizvajalci-izvozniki in trgovci-izvozniki, „vezani na“ proizvajalce, ki jih podpirajo.
Practical implementation
Praktično izvajanje
The ALS physical exports allows for the duty-free import of input materials which have to be physically incorporated in the resultant export goods.
Fizični izvoz ALS dovoljuje prost uvoz vložkov, ki so fizično vključeni v nastalo izvoženo blago.
For verification purposes by the Indian authorities, the exporter is legally obliged to maintain ‘a true and proper account of licence-wise consumption and utilisation of imported goods’ in a specified format (Chapter 4.30 and Appendix 18 of the HOP I 02-07), i.e. an actual consumption register.
Za preveritev, ki jo izvajajo indijski organi, je izvoznik zakonsko dolžan vzdrževati „resnični in pravilni konto potrošnje in porabe uvoženega blaga po dovolilnici“ v določenem formatu (poglavje 4.30 in dodatek 18 HOP I 02-07), to je dejanski razvid porabe.
Both import allowance and export obligation are fixed in volume and value by the GOI and are documented on a licence.
IV določa količine dovoljenega uvoza in izvozne obveznosti, kar je zabeleženo na dovolilnici.
In addition, at the time of import and of export, the corresponding transactions are to be documented by government officials on the licence.
Poleg tega vladni uradniki ob uvozu in izvozu na dovolilnici zabeležijo ustrezen posel.
The volume of imports allowed under this scheme is determined by the GOI on the basis of standard norms, i.e. on SIONs, allegedly reflecting the most efficient use possible to produce a reference quantity of the resultant export product.
Obseg uvoza, dovoljenega pod to shemo, določi IV na osnovi standardov, SION-ov, ki naj bi odražali najbolj učinkovito uporabo za proizvodnjo referenčne količine dobljenega izvoznega proizvoda.
SIONs exist for most products including the product concerned and are published in the HOP II 02-07.
SION-i so na voljo za večino proizvodov, vključno z zadevnim, in so objavljeni v HOP II 02-07.
Imported input materials are not transferable and have to be used to produce the resultant export product.
Uvoženi vložki niso prenosljivi. Uporabiti jih je potrebno v proizvodnji izvoznega proizvoda.
The export obligation must be fulfilled within a prescribed time frame (18 months with two possible extensions of six months each).
Izvozne obveznosti je potrebno izpolniti v predpisanem časovnem okviru (18 mesecev z dvema dovoljenima podaljšanjema po 6 mesecev).
In the course of the review investigation it was established that the input materials, imported duty-free under this scheme by the applicant according to the SION import allowance, exceeded the material it needed to produce the reference quantity of the resultant export product.
V teku revizijske preiskave je bilo ugotovljeno, da so prosto uvoženi vložki v okviru te sheme presegli po uvozni dovolilnici SION presegli material, potreben za proizvodnjo referenčne količine izvoznega proizvoda.
Thus, the SION for the product concerned was not sufficiently accurate.
Zato se je štelo, da SION za zadevni proizvod ni dovolj natančen.
Furthermore, the applicant maintained the actual consumption register not in conformity with its real consumption.
Nadalje dejanski razvid porabe, ki ga je vodil vlagateljev, ni bil v skladu z dejansko porabo.
Instead it recorded in this register, incorrectly, its consumption according to GOI’s more generous SIONs, although de facto it consumed less input material for the reference resultant export production.
Nasprotno, v svojem razvidu je nepravilno beležil svojo porabo v skladu z bolj velikodušnimi SION-i indijske vlade, čeprav je dejansko porabil manj vložkov za nastali referenčni izvozni proizvod.
Neither the applicant nor the GOI were able to demonstrate that the import duty exemption did not lead to an excess remission.
Ne vlagatelj ne IV nista mogla dokazati, da oprostitev uvoznih dajatev ni povzročila presežnega odpusta.
The exemption from import duties is a subsidy within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation, i.e. a financial contribution of the GOI which conferred a benefit upon the applicant.
Oprostitev uvoznih dajatev je subvencija v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe, to je finančni prispevek IV, od katerega je imel vlagatelj ugodnost.
In addition, the ALS physical exports is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Poleg tega so fizični izvozi ALS zakonsko odvisni od ustvarjenega izvoza, zato se šteje kot posebni in takšni, proti katerim se lahko uvede izravnalni ukrep v skladu s členom 3(4)(a) osnovne uredbe.
This scheme can not be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Te sheme ni mogoče obravnavati kot sistema dovoljenega povračila dajatev ali sistema nadomestnega povračila v smislu člena 2(1)(a)(ii) osnovne uredbe.
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.
Ni v skladu s strogimi pravili, določenimi v Prilogi I točka (i), Prilogi II (opredelitve in pravila za povračilo) in Prilogi III (opredelitve in pravila za nadomestno povračilo) osnovne uredbe.
The GOI did not effectively apply its verification system or procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) to the basic Regulation and in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation).
IV ni učinkovito uporabljala svojega sistema preverjanja, s katerim se bi prepričala ali, in v kakšnem obsegu, so bili vložki uporabljeni v postopku proizvodnje izvoznega blaga (Priloga II(II)(4) Temeljne uredbe in, v primeru sheme nadomestnega povračila, Priloga III(II)(2) osnovne uredbe).
The SIONs for the product concerned were not sufficiently precise and cannot be considered a verification system of actual consumption.
SION-i za zadevni proizvod niso bili dovolj natančni, zato se ne morejo šteti kot sistem preverjanja dejanske porabe.
An effective control based on a correctly kept actual consumption register did not take place.
Učinkovitega nadzora na osnovi pravilno beležene dejanske porabe ni bilo.
Besides, the GOI did neither carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation), nor did it prove, that no excess remission took place.
Poleg tega IV ni opravila nadaljnje preiskave na osnovi dejanskega vložka, čeprav se to običajno zahteva, ko ni učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi). Prav tako ni preverila, ali je prišlo do presežnega plačila.
Upon disclosure, the applicant claimed that the ALS physical exports operated as a permitted drawback or substitution drawback system.
Po razkritju je vlagatelj trdil, da je deloval fizični izvoz ALS kot dovoljen sistem povračila ali nadomestnega povračila.
It argued, without providing new factual evidence or substantiating its claims, that the GOI installed an adequate verification in conformity with the basic Regulation.
Brez dejanskih dokazih ali pojasnil v podporo svojim trditvam je dokazoval, da je IV postavila učinkovit sistem preverjanja v skladu z osnovno uredbo.
To this end, the applicant referred to the following verification elements available to the GOI: allegedly precise SIONs for the product concerned, quantity information on input material and resultant products on import and export documents (export shipping bill, import bill of entry), customs bond register of imports and exports under the ALS physical exports, the actual consumption register (see recital 33), a Duty Entitlement Export Certification book (DEECB) and additional verification mechanisms applied by the Indian authorities in the context of their excise duty administration (i.e. safeguarding that no excise duty credits on input materials (CENVAT-credits) are claimed unjustly for inputs imported duty-free under the ALS).
V ta namen je vlagatelj opozoril na naslednje elemente preverjanja, ki so na voljo IV: domnevno natančni SION-i za zadevni proizvod, informacije o količini vložka in proizvedenega proizvoda iz uvozno-izvozne dokumentacije (izvozni odpremni listi, uvozna carinska potrdila), carinski razvid ocarinjenega uvoza in izvoza v okviru fizičnega izvoza ALS, dejanski razvid porabe (glej uvodno navedbo (33) zgoraj), knjiga „Duty Entitlement Export Certification“ („DEECB“) in dodatni mehanizmi preverjanja, ki so jih uporabili indijski organi v okviru upravljanja trošarine (to je zagotavljanje, da se za prosto uvožene vložke v okviru ALS ne zahtevajo dobropisi za trošarine („dobropisi CENVAT“).
Further, it argued that the Commission would have to quantify the imprecision of the SION.
Nadalje je trdil, da bi morala Komisija količinsko določiti netočnost SION-ov.
In addition, the applicant contended that a verification system does not need to ascertain on a shipment by shipment basis the link between import materials and resultant products in order to be in conformity with the basic Regulation.
Poleg tega je vlagatelj izjavil, da sistem preverjanja ne rabi zagotavljati povezave med uvoženim materialom in izdelanim proizvodom na osnovi pošiljka-do-pošiljke, da bi bil v skladu z osnovno uredbo.
Finally, the applicant claimed that the Commission is bound by the results of past investigations not to countervail the ALS.
Končno je vlagatelj trdil, da je Komisija vezana na rezultate preteklih preiskav, po katerih ne sme vpeljati izravnalnih ukrepov na ALS-je.
The position of the applicant summarised in recital 37 does not change the Commission’s conclusions on the ALS physical exports.
Položaj vlagatelja, povzet v uvodni navedbi (37) zgoraj, ne vpliva na spremembo odločitve Komisije o fizičnih izvozih ALS.
The applicant has not refuted that in the present case de facto, not de jure, the verification system of actual consumption was not applied effectively by the GOI.
Vlagatelj ni potrdil ali zavrnil, da IV v zadevnem primeru dejansko, ne pravno, učinkovito uporablja sistem preverjanja dejanske porabe.
It was established during the investigation on the basis of actual consumption data provided by the applicant, that the SION for the product concerned is not sufficiently precise (see recital 34).
Med preiskavo je bilo na osnovi podatkov o dejanski porabi, ki jih je posredoval vlagatelj, ugotovljeno, da SION za zadevni proizvod ni dovolj natančen (glej uvodno navedbo (34) zgoraj).
The applicant is aware of this fact and confirmed this during the investigation to the verification team.
Vlagatelj se tega dejstva zaveda, kar je to preveritveni ekipi med preiskavo potrdil.
It is not the task of the Commission to establish the exact amount of imprecision of the SION, but only to refute, on the basis of sufficient evidence, the alleged precision of the standard norms.
Ugotavljanje natančne količine netočnosti SIO-ov ni naloga Komisije, ki na osnovi zadostnih dokazov potrdi ali zavrne domnevno natančnost standardnih norm.
Further, the applicant did not provide any evidence that it kept records or other documentation for ALS verification purposes by the GOI which reflected its actual consumption, i.e. not just standard norm consumption.
Nadalje ni vlagatelj predložil nobenega dokaza, da je evidentiral ali vodil kako drugačno dokumentacijo, da bi IV potrdila ALS-e, ki bi odražala dejansko porabo, ne le standardne normirane porabe.
Thus, for verification purposes of quantities consumed in export production, the GOI depended on its imprecise standard norms.
Zato se pri preverjanju količin, porabljenih za izvozno proizvodnjo, IV zanaša na svoje nenatančne standardne normative.
This is considered by the Commission insufficient to satisfy the requirements of an effective verification system in accordance with Annexes II and III to the basic Regulation.
Komisija meni, da to ne zadošča za izpolnjevanje pogojev učinkovitega sistema preverjanja v skladu s Prilogama II in III osnovne uredbe.
The applicant did not substantiate that excise controls of CENVAT-credits provide any information about the nexus between input materials and resultant export products.
Vlagatelj ni utemeljil, da predstavlja nadzor trošarin dobropisov CENVAT informacije povezavo med vloženim materialom in nastalim izvoznim proizvodom.
Consequently, such controls are not considered by the Commission as part of the verification system in accordance with Annexes II and III to the basic Regulation.
Posledično Komisija takega nadzora ne šteje kot dela sistema preverjanja v skladu s Prilogama II in III osnovne uredbe.
Further, the DEECB was abolished by the EXIM-policy 02-07 and thus can no longer, contrary to the claim of the applicant, constitute a relevant verification element.
Nadalje je bil DEECB ukinjen s pravilnikom EXIM 02-07 zato, v nasprotju s trditvami vlagatelja, več ne predstavlja ustreznega elementa preverjanja.
In addition, it was not substantiated that actual consumption data were recorded in the DEECB by the applicant.
Poleg tega ni bilo utemeljeno, da vlagatelj dejansko beleži podatke o porabi v DEECB.
No evidence was provided that in any other way a system was effectively applied by the GOI to establish the nexus between imported input materials and the resultant export products with the necessary precision, i.e. in another way than on the basis of overly generous standard norms.
Predložen ni bil noben dokaz, da IV na kak drugačen način učinkovito uporablja sistem za zagotovitev povezave med uvoznim vloženim materialom in nastalim izvoznim proizvodom s potrebno natančnostjo, to je drugače, kot na osnovi nadvse velikodušnega standardnega normativa.
In this context, it should be noted that indeed a verification system should be based on a shipment per shipment basis in order to reflect the standard set by the EXIM-policy 02-07 as cited under recital 33.
V tem smislu je potrebno zabeležiti, da bi moral sistem preverjanja temeljiti na osnovi pošiljka-do-pošiljke, da bi odražal standarde, določene s pravilnikom EXIM 02-07, kot je navedeno zgoraj v uvodni navedbi (33).
In addition, only such a standard allows the controlling authorities to verify that the strict rules for either a drawback system or a substitution drawback system, as appropriate, are met.
Poleg tega so ti standardi edini, ki omogočajo nadzornim organom, da preverijo, ali so izpolnjena stroga pravila sistema povračila dajatev ali sistema nadomestnega povračila.
It should be recalled that in accordance with Annex I item (i) to the basic Regulation a substitution drawback system is only permissible in particular cases and, inter alia, only during a two-year period between the import of substitute inputs and export.
Potrebno je opozoriti, da je v skladu s členom I(i) osnovne uredbe sistem nadomestnega povračila dovoljen samo v posebnih primerih in, med drugim, le v obdobju dveh let med uvozom subvencioniranih vložkov in izvozom.
Finally, the Commission is not bound by any precedent concerning the ALS physical exports.
Končno Komisija ni vezana na precedens v zvezi s fizičnim izvozom ALS.
The scheme was never analysed on a basis of facts comparable with those established during the present investigation, in particular in view of the imprecision of the SION for the product concerned.
Shema ni bila nikoli analizirana na osnovi dejstev, primerljivih s tistimi, ugotovljenimi med preiskavo v toku, še posebej iz vidika nenatančnosti SION-a za zadevni izdelek.
Consequently, in the absence of a permitted duty drawback system or substitution drawback system and in view of the fact that the verification system is not applied effectively for the purpose intended, the countervailable benefit is the remission of total import duties normally due upon importation.
Posledično so izpodbojne ugodnosti, če ni dovoljenega sistema povračila dajatev ali sistema nadomestnega povračila, ter ob upoštevanju dejstva, da se sistem preverjanja ni uporabljal učinkovito v skladu z namenom, odpust vseh uvoznih dajatev, ki običajno zapadejo ob uvozu.