natgillin/translations-raw huggingface dataset:
After consultation of the Advisory Committee and after the Community industry concerned had been given the opportunity to comment, the Commission initiated, by a notice in the Official Journal of the European Union [3], an accelerated review of Regulation (EC) No 1599/1999 with regard to the company concerned and commenced its investigation.
Po tem ko se je Komisija posvetovala s Svetovalnim odborom in je zadevni gospodarski panogi Skupnosti dala možnost za pripombe, je z objavo v Uradnem listu Evropske unije [3] uvedla pospešeno revizijo Uredbe (ES) št. 1599/1999 v zvezi z zadevno družbo in začela preiskavo.
The product covered by the current review is the same product as that under consideration in Regulation (EC) No 1599/1999, namely stainless steel wire having a diameter of 1 mm or more, containing by weight 2,5 % or more of nickel, excluding wire containing by weight 28 % or more but no more than 31 % of nickel and 20 % or more but no more than 22 % of chromium.
Izdelek, ki je predmet sedanje revizije, je isti izdelek, kot ga obravnava Uredba (ES) št. 1599/1999, in sicer žica iz nerjavnega jekla premera 1 mm ali več, ki vsebuje 2,5 mas. % ali več niklja, razen žice, ki vsebuje 28 mas. % ali več, vendar največ 31 mas. % niklja in 20 mas. % ali več, vendar največ 22 mas. % kroma.
The investigation of subsidisation covered the period from 1 April 2002 to 31 March 2003 (the review investigation period).
Preiskava subvencioniranja je zajela obdobje od 1. aprila 2002 do 31. marca 2003 („obdobje preiskave za revizijo“).
However, no such views or any request for a hearing was received by the Commission.
Vendar Komisija ni prejela nobenih takih stališč ali zahteve za zaslišanje.
The Commission sought and verified all information it deemed necessary for the purpose of the investigation and carried out a verification visit at the premises of the applicant.
Komisija je iskala in preverila vse informacije, ki so bile po njenem mnenju potrebne za preiskavo, ter opravila preveritveni obisk vlagateljevih prostorov.
SCOPE OF THE REVIEW
OBSEG REVIZIJE
As no request for a review of the findings on injury was made in by the applicant, the review was limited to subsidisation.
Ker vlagatelj ni vložil nobene zahteve za revizijo ugotovitev o škodi, se je revizija omejila na vprašanje subvencioniranja.
The Commission examined the same subsidy schemes which were analysed in the original investigation.
Komisija je preučila iste subvencijske sheme, kot jih je že analizirala v prvotni preiskavi.
It also examined whether the applicant had used any subsidy schemes which were alleged to confer benefits in the original complaint but not found to have been used during the original investigation.
Preučila je tudi, ali je vlagatelj uporabil subvencijske sheme, ki naj bi po prvotni pritožbi dodeljevale ugodnosti, vendar je prvotna preiskava pokazala, da niso bile izkoriščene.
It was finally examined whether the applicant had made use of any subsidy schemes which were established after the end of the original investigation period, or had received ad hoc subsidies after this date.
Kot zadnje je preučila še, ali je vlagatelj uporabil subvencijske sheme, ki so bile uvedene po koncu prvotnega obdobja preiskave, ali če je po tem obdobju prejel ad hoc subvencije.
The applicant was able to satisfactorily demonstrate that it was not related, directly or indirectly, to any of the Indian exporting producers subject to the countervailing measures in force with regard to the product concerned.
Vlagatelj je zadovoljivo dokazal, da ni niti neposredno niti posredno povezan s katerim koli indijskim proizvajalcem – izvoznikom, za katerega veljajo izravnalni ukrepi v zvezi z zadevnim izdelkom.
The investigation confirmed that the applicant had not exported the product concerned during the original investigation period, i. e. from 1 April 1997 to 31 March 1998.
Preiskava je potrdila, da vlagatelj ni izvažal zadevnega izdelka v obdobju prvotne preiskave, t. j. od 1. aprila 1997 do 31. marca 1998.
It was established that the applicant had only realised one sale to the Community which actually took place in August 2001, i. e. after the original investigation period but well before the review investigation period.
Ugotovljeno je bilo, da je vlagatelj realiziral samo eno prodajo v Skupnost, kar se je v resnici zgodilo avgusta 2001, t. j. po obdobju prvotne preiskave, vendar veliko pred obdobjem preiskave za revizijo.
In reply to the questionnaire, the applicant identified only one contract that had been signed during the review investigation period, but the on-spot verification confirmed that the sale had never been materialised.
V odgovoru na vprašalnik je vlagatelj navedel samo eno pogodbo, ki je bila podpisana v obdobju preiskave za revizijo, vendar je preverjanje na kraju samem potrdilo, da prodaja ni bila nikoli realizirana.
Consequently, there was no irrevocable contractual obligation undertaken by the applicant to export to the Community.
Zato vlagatelj ni prevzel nobene nepreklicne pogodbene obveznosti za izvoz v Skupnost.
However, it is noted that the company had significant export sales to other countries during the review investigation period which allowed for the calculation of the benefit accruing to export sales from subsidisation, since such benefits accrue regardless of the destination of these sales.
Vendar pa je bilo ugotovljeno, da je družba v obdobju preiskave za revizijo realizirala znaten obseg izvozne prodaje v druge države, kar je omogočilo izračun dodeljenih koristi, ki jih je ustvarila subvencionirana izvozna prodaja, ker se takšne koristi dodeljujejo ne glede na namembni kraj te prodaje.
In this respect, the Commission decided to verify all information it deemed necessary for the purpose of the investigation of the accelerated review in order to calculate any amount of countervailable subsidy by allocating such amount over the level of the relevant total turnover of the applicant during the review investigation period.
S tem v zvezi se je Komisija odločila, da preveri vse informacije, ki so se ji zdele potrebne za namene preiskave pospešene revizije, da bi izračunala višino subvencije, proti kateri se lahko uvede izravnalni ukrep, z dodelitvijo tega zneska za celotni zadevni prihodek od izvoza vlagatelja v obdobju preiskave za revizijo.
On the basis of the information contained in the applicant's reply to the Commission's questionnaire, the following schemes were investigated:
Na podlagi informacij, pridobljenih iz odgovora vlagatelja na vprašalnik Komisije, so bile preiskane naslednje sheme:
Duty Entitlement Passbook Scheme,
shema „Duty Entitlement Passbook“,
Export Processing Zones/Export Oriented Units.
cone izvozne proizvodnje/izvozno usmerjene cone.
Duty Entitlement Passbook Scheme (DEPB)
Shema „Duty Entitlement Passbook“ (DEPB)
It was established that the applicant received benefits under this scheme during the review investigation period.
Ugotovljeno je bilo, da je vlagatelj koristil ugodnosti iz te sheme v obdobju preiskave za revizijo.
It made use of the DEPB on a post-export basis.
DEPB je uporabil na poizvozni osnovi.
The detailed description of the scheme is contained in paragraph 4.3 of the Export and Import Policy (Notification No 1/2002-07 of 31 March 2002 of the Ministry of Commerce and Industry of the Government of India).
Podroben opis sheme je v odstavku 4.3 Izvozne in uvozne politike (Obvestilo št. 1/2002-07 z dne 31. marca 2002 Ministrstva za gospodarstvo in industrijo indijske vlade).
Under this scheme, any eligible exporter can apply for credits which are calculated as a percentage of the value of exported finished products.
V okviru te sheme lahko vsak upravičeni izvoznik zaprosi za posojila, ki se izračunajo kot odstotek vrednosti izvoženih končnih izdelkov.
Such DEPB rates have been established by the Indian authorities for most products, including the product concerned, on the basis of the Standard Input/Output Norms (SION).
Indijske oblasti so takšne DEPB stopnje na podlagi standardnih input/output normativov (SION) določile za večino izdelkov, vključno z zadevnim izdelkom.
A licence stating the amount of credit granted is issued automatically.
Potrdilo o višini odobrenega posojila se izda avtomatično.
DEPB on post-export basis allows for the use of such credits for any subsequent imports (e. g. raw materials or capital goods) except for goods the importation of which is restricted or prohibited.
Shema DEPB na poizvozni osnovi za uporabo takšnih posojil dovoljuje nadomestitev carin za vsak naslednji uvoz (npr. surovin ali industrijskega blaga), razen za blago, za katerega veljajo uvozne omejitve ali prepovedi.
Such imported goods can be sold on the domestic market (subject to sales tax) or used otherwise.
Tako uvoženo blago se lahko proda na notranjem trgu (predmet davka na promet) ali se uporabi kako drugače.
DEPB credits are freely transferable.
Posojila DEPB so prosto prenosljiva.
The DEPB licence is valid for a period of 12 months from the date on which the licence is granted.
Dovoljenje DEPB velja 12 mesecev od datuma izdaje.
The characteristics of the DEPB have not changed since the original investigation.
Značilnosti DEPB se od prvotne preiskave niso spremenile.
The scheme is a subsidy contingent in law upon export performance, and it was therefore determined during the original investigation that it is deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Shema predstavlja subvencijo, v zakonodaji pogojeno z izvozno dejavnostjo, in jo je mogoče pridobiti le z izvažanjem, in zato je bilo v prvotni preiskavi ugotovljeno, da se v smislu člena 3(4)(a) osnovne uredbe šteje za specifično in se proti njej lahko uvede izravnalni ukrep.
It was established that the applicant transferred all the DEPB credits to its related company Viraj Alloys Ltd. The same practice was also followed by three other related Indian companies of the applicant, i.e. Viraj Forgings Ltd, Viraj Impoexpo Ltd and Viraj Profiles Ltd. The investigation confirmed that Viraj Alloys Ltd is the provider of the raw materials of all the previous mentioned companies and used their transferred DEPB credits to make duty-free imports.
Ugotovljeno je bilo, da je vlagatelj vsa posojila DEPB prenesel na svojo povezano družbo Viraj Alloys Ltd. Enake prakse so se držale tudi druge tri povezane indijske družbe vlagatelja, t. j. Viraj Forgings Ltd, Viraj Impoexpo Ltd in Viraj Profiles Ltd. Preiskava je potrdila, da je Viraj Alloys Ltd dobavitelj surovin za vse prej omenjene družbe in je uporabil njihova prenesena posojila DEPB za dajatev prosti uvoz.
Moreover, it was established that exports of the product concerned were made via several related companies.
Poleg tega je bilo ugotovljeno, da je izvoz zadevnega izdelka potekal prek več povezanih družb.
Taking into account that the owners of the applicant control all these related companies through an extensive shareholding system, and that the related companies are involved in certain aspects of the manufacture and distribution of the product concerned, it was considered appropriate to treat all these companies as a single recipient of the benefit.
Ob upoštevanju dejstva, da imajo lastniki vlagatelja nadzor nad vsemi temi povezanimi družbami prek razširjenega sistema lastništva delnic in da povezane družbe sodelujejo pri nekaterih vidikih proizvodnje in distribucije zadevnega izdelka, se je zdelo ustrezno vse te družbe obravnavati kot enega samega prejemnika ugodnosti.
Therefore, the subsidy amount under the DEPB scheme was based on the amount of the total credit in the licences granted to both the applicant and its related companies.
Zato je višina subvencije po shemi DEPB temeljila na znesku vseh posojil, odobrenih v dovoljenjih za vlagatelja kot tudi za njegove povezane družbe.
Given that the subsidy was not granted by reference to the quantities exported, the subsidy amount has been allocated over the total export turnover of the applicant and its related companies in accordance with the provisions of Article 7(2) of the basic Regulation.
Glede na to, da subvencija ni bila odobrena s sklicem na izvožene količine, je bila višina subvencije dodeljena za celotni prihodek od izvoza vlagatelja in njegovih povezanih družb v skladu z določbami člena 7(2) osnovne uredbe.
In conclusion, VSL Wires Limited benefited from this scheme during the review investigation period and obtained subsidies of 12,7 %.
Končno je bilo ugotovljeno, da je imela družba VSL Wires Limited korist od te sheme v obdobju preiskave za revizijo in je pridobila subvencije v višini 12,7 %.
Income Tax Exemption Scheme (ITES)
Shema „Income tax exemption“ (ITES)
It was established that the applicant received benefits under this scheme and in particular under Section 80HHC of the Indian Income Act.
Ugotovljeno je bilo, da je vlagatelj imel koristi po tej shemi in zlasti po oddelku 80HHC indijskega Zakona o davku na dohodek.
The Indian Income Tax Act 1961 sets out the basis for exemptions that can be claimed by firms on the collection of taxes.
Indijski Zakon o davku na dohodek iz leta 1961 določa osnovo za oprostitve, ki jih družbe lahko zahtevajo ob pobiranju davkov.
Among the exemptions which can be claimed are those covered by Sections 10A (applicable for companies located in Free Trade Zones), 10B (applicable for companies being Export Oriented Units) and 80HHC (applicable for companies which export goods) of the Act.
Med oprostitvami, ki jih družbe lahko zahtevajo, so tiste iz oddelkov 10A (uporabljajo se za družbe, ki so v conah proste trgovine), 10B (uporabljajo se za družbe, ki so izvozno naravnane enote) in 80HHC (uporabljajo se za družbe, ki izvažajo blago) Zakona.
To benefit from the ITES, a firm has to make the relevant claim when submitting its tax return to the Tax Authorities.
Da bi imela družba korist od ITES, mora podati ustrezno zahtevo, ko vlaga napoved za odmero davka davčnim organom.
The tax year runs from 1 April to 31 March and the tax return must be submitted by 30 November of the following year.
Davčno leto traja od 1. aprila do 31. marca in napoved za odmero davka je treba vložiti do 30. novembra prihodnjega leta.
In this case, the review investigation period coincided with the tax and the financial year 1 April 2002 to 31 March 2003.
V tem primeru je obdobje preiskave za revizijo sovpadlo z davčnim in finančnim letom od 1. aprila 2002 do 31. marca 2003.
The characteristics of the ITES have not changed since the original investigation.
Značilnosti ITES se od prvotne preiskave niso spremenile.
It was determined during the original investigation that the ITES is a countervailable subsidy, as the GOI confers a financial contribution to the company by forgoing government revenue in the form of direct taxes on profits from exports which would otherwise be due if the income tax exemptions were not claimed by the company.
Med prvotno preiskavo je bilo ugotovljeno, da je ITES subvencija, proti kateri se lahko uvede izravnalni ukrep, ker IV prenese finančni prispevek na družbo tako, da se odreče vladnemu prihodku v obliki neposrednih davkov na dobiček od izvoza, ki bi ga sicer prejela, če družba ne bi zahtevala oprostitve davka na dohodek.
However, it was found that the ITES under Section 80HHC is gradually being phased out starting from the financial year 2000-2001 until the financial year 2004-2005 when no export profit would be exempted from income tax.
Vendar pa je bilo ugotovljeno, da se ITES po oddelku 80HHC postopoma odpravlja od finančnega leta 2000–2001 do finančnega leta 2004–2005, ko noben dobiček od izvoza ne bo več oproščen davka na dohodek.
During the review investigation period only 50 % of profits obtained from exports were exempted from income tax.
V obdobju preiskave za revizijo je bilo le 50 % dobička od izvoza oproščeno davka na dohodek.
The subsidy is contingent in law upon export performance within the meaning of Article 3(4)(a) of the basic Regulation, since it exempts profits from export sales only, and is therefore deemed to be specific.
Subvencija je v zakonodaji pogojena z izvozno dejavnostjo v smislu člena 3(4)(a) osnovne uredbe, saj izvzema samo dobičke od izvozne prodaje, in se zato šteje za specifično.
The benefit to the applicant has been calculated on the basis of the difference between the amount of taxes normally due with and without the benefit of the exemption during the review investigation period.
Korist, ki jo je imel vlagatelj, je bila izračunana na podlagi razlike med višino davkov, ki bi jih bilo sicer treba plačati z oprostitvijo ali brez nje v obdobju preiskave za revizijo.
The rate of income tax, including corporate tax plus surcharge, applicable during this period was 36,75 %.
Stopnja davka na dohodek, vključno z davkom na dohodek pravnih oseb in dodatnimi dajatvami, ki se je uporabljala v tem obdobju, je znašala 36,75 %.
In order to establish the full benefit to the applicant and given that three companies related to the applicant have also exported the product concerned during the review investigation period (see recital 18), the amount of subsidy has been established taking into account the income tax exemptions under Section 80HHC of the applicant, Viraj Forgings Ltd, Viraj Impoexpo Ltd and Viraj Profiles Ltd. Given that the subsidy was not granted by reference to the quantities exported, the subsidy amount has been allocated over the total export turnover of the applicant and its related companies in accordance with the provisions of Article 7(2) of the basic Regulation.
Da bi se ugotovila celotna korist vlagatelja in glede na to, da so tudi tri z vlagateljem povezane družbe v obdobju preiskave za revizijo izvažale zadevne izdelke (glej uvodno izjavo 18 zgoraj), je bila višina subvencije ugotovljena z upoštevanjem oprostitev od davka na dohodek po oddelku 80HHC za vlagatelja, Viraj Forgings Ltd, Viraj Impoexpo Ltd in Viraj Profiles Ltd. Glede na to, da subvencija ni bila odobrena s sklicem na izvožene količine, je bila višina subvencije dodeljena za celotni prihodek od izvoza vlagatelja in njegovih povezanih družb v skladu z določbami člena 7(2) osnovne uredbe.
On this basis, it was established that VSL Wires Limited obtained under this scheme subsidies of 1,4 %.
Na tej osnovi je bilo ugotovljeno, da je VSL Wires Limited po tej shemi prejel subvencije v višini 1,4 %.
Export Promotion Capital Goods Scheme (EPCGS)
Shema „Export Promotion Capital Goods“ (EPCGS)
It was established that the applicant had not availed itself of the EPCGS.
Ugotovljeno je bilo, da vlagatelj ni uporabil sheme EPCGS.
Export Processing Zones (EPZ)/Export Oriented Units (EOU)
Cone izvozne proizvodnje („Export processing zones“ – EPZ)/Izvozno usmerjene cone („Export oriented units“ – EOU)
It was established that the applicant was not located in an EPZ and was not an EOU and, therefore, had not availed of the scheme.
Ugotovljeno je bilo, da vlagatelj ni bil v EPZ in EOU, zato te sheme ni uporabil.
Other schemes
Druge sheme
It was established that the applicant had neither made use of new subsidy schemes which were established after the end of the original investigation period, nor had it received any ad hoc subsidies after this date.
Ugotovljeno je bilo, da vlagatelj ni uporabil novih subvencijskih shem, ki so bile uvedene po koncu prvotnega obdobja preiskave, niti ni po tem času prejel ad hoc subvencij.
Amount of countervailable subsidies
Višina subvencij, proti katerim se lahko uvede izravnalni ukrep
Taking account of the definitive findings relating to the various schemes as already set out, the amount of countervailable subsidies for the applicant is as follows:
Ob upoštevanju zgornjih dokončnih ugotovitev, povezanih s posameznimi zgoraj opisanimi shemami, je višina subvencij, proti katerim se lahko uvede izravnalni ukrep, za vlagatelja naslednja:
AMENDMENT OF THE MEASURES BEING REVIEWED
SPREMEMBA UKREPOV V REVIZIJI
Based on the findings made during the investigation, it is considered that imports into the Community of stainless steel wire having a diameter of 1 mm or more produced and exported by VSL Wires Limited should be subject to a level of countervailing duty corresponding to individual amounts of subsidies established for this company during the review investigation period.
Na podlagi rezultatov preiskave se zagovarja stališče, da mora za uvoz žice iz nerjavnega jekla premera 1 mm ali več v Skupnost, ki jo je proizvedel in izvozil VSL Wires Limited, veljati raven izravnalne dajatve v višini posameznih subvencij, ugotovljenih za to družbo v obdobju preiskave za revizijo.
Regulation (EC) No 1599/1999 should therefore be amended accordingly.
Zato je treba Uredbo (ES) št. 1599/1999 ustrezno spremeniti.
The Commission informed the applicant and the GOI of the essential facts and considerations on the basis of which it was intended to propose that Regulation (EC) No 1599/1999 be amended.
Komisija je vlagatelja in IV obvestila o bistvenih dejstvih in premislekih, na podlagi katerih je nameravala predlagati spremembe Uredbe (ES) št. 1599/1999.
They were also given a reasonable period of time to comment.
Hkrati jima je dala tudi razumen rok, v katerem sta lahko predložila svoje pripombe.
In its response to the disclosure, the applicant claimed that the post-export DEPB is a substitution remission/ drawback scheme which was wrongly assessed by the Commission in terms of extent of subsidy and amount of countervailable benefit.
V odgovor na obvestilo o ukrepih je vlagatelj trdil, da je DEPB na poizvozni osnovi shema nadomestnega odpusta/povračila, ki jo je Komisija napačno ocenila v smislu obsega subvencije in višine izravnalne koristi.
It argued that the Commission's assessment of the benefits under this scheme was incorrect since only the excess duty drawback could be considered a subsidy and that the practical operations of the system have not been investigated by the Commission.
Trdil je, da je Komisija napačno ocenila koristi po tej shemi, ker je mogoče za subvencijo šteti le povračilo presežne dajatve, in da Komisija ni preiskovala praktičnega delovanja sistema.
The Commission has repeatedly concluded (see for example Council Regulation (EC) No 1338/2002 [4] and in particular recitals 14 to 20) that post-export DEPB is not a drawback or a substitution drawback scheme as it does not conform to any of the provisions of Annexes I to III of the basic Regulation linked to its Article 2(1)(ii).
Komisija je ponovno sklenila (glej na primer Uredbo Sveta (ES) št. 1338/2002 [4] in zlasti uvodne izjave 14 do 20), da DEPB na poizvozni osnovi ni shema povračila ali nadomestnega povračila, ker ni v skladu z nobeno od določb prilog I do III osnovne uredbe v povezavi z njenim členom 2(1)(ii).
The scheme lacks a built-in obligation to import only goods that are consumed in the production of the exported goods (Annex II of the basic Regulation) which would ensure that the requirements of Annex I(i) were met.
Shema ne predpisuje obveznosti, da se sme uvažati samo blago, ki se porabi pri proizvodnji izvoženega blaga (Priloga II k osnovni uredbi), kar bi zagotovilo, da bi bile zahteve Priloge I(i) izpolnjene.
Furthermore, there is no verification system in place to check whether the imports are actually consumed in the production process.
Poleg tega ni nobenega sistema, s katerim bi bilo mogoče preveriti, ali se uvoženo blago dejansko porabi v proizvodnem procesu.
It is also not a substitution drawback scheme because the imported goods do not need to be of the same quantity and characteristics as the domestically sourced inputs that were used for export production (Annex III of the basic Regulation).
Prav tako ta shema ni shema nadomestnega povračila, saj se za uvoženo blago ne zahteva, da je enake kakovosti in enakih lastnosti kakor doma nabavljeni vložki, ki so bili uporabljeni pri proizvodnji izvoženega blaga (Priloga III osnovne uredbe).