natgillin/translations-raw huggingface dataset:
Another exporter argued without providing any evidence that the loan amount should be reduced by 25 %, which allegedly represents own capital, although in the accounts identified as foreign capital.
Drug izvoznik je brez predložitve dokazov trdil, da je treba višino zneska zmanjšati za 25 %, ki domnevno predstavljajo lastni kapital, čeprav je v izkazih knjižen kot tuj kapital.
Conclusion on the ECS
Zaključki o SIK
Firstly, the preferential interest rates of an ECS credit set by the RBI Master Circulars mentioned in recital 107 can decrease interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 2(2) of the basic Regulation on such exporter.
Prvič, prioritetne obrestne mere SIK-kredita, ki jih določa Master Circulars ICB, kot je omenjeno v uvodni izjavi (107), lahko zmanjšajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih in v tem primeru prenesejo korist na takega uvoznika v smislu člena 2(2) osnovne uredbe.
Only in the case of those cooperating exporters, where such rate differences were found to exist, was it concluded that a benefit was conferred.
Dodelitev subvencije je bila ugotovljena samo pri tistih sodelujočih izvoznikih, pri katerih so bile ugotovljene takšne razlike v obrestnih merah.
Contrary to the submissions set out above, those rate differences cannot be explained by pure market behaviour of the commercial banks.
V nasprotju z zgornjimi trditvami teh razlik v obrestnih merah ni mogoče razložiti izključno s tržnim poslovanjem komercialnih bank.
Export financing is not per se more secure than domestic financing.
Izvozno kreditiranje ni per se varnejše kot domače financiranje.
In fact, it is usually perceived as being more risky and the extent of security required for a certain credit, regardless of the finance object, is a purely commercial decision of a given commercial bank.
Dejansko se običajno šteje za bolj tvegano in višina zahtevane varščine za določen kredit, ne glede na objekt financiranja, je izključno tržna odločitev vsake komercialne banke.
Rate differences with regard to different banks are the result of the methodology of the RBI to set maximum lending rates for each commercial bank individually.
Razlike v obrestnih merah glede na različne banke so posledica metodologije, ki jo ICB uporablja za določanje najvišjih obrestnih mer za vsako komercialno banko posebej.
In addition, but for the RBI Master Circulars, commercial banks would not be obliged to pass through to borrowers of export financing any perhaps more advantageous interest rates for export credits in foreign currency.
Poleg tega brez Master Circulars ICB komercialne banke ne bi bile obvezane posojilodajalcem izvoznih kreditov omogočati nikakršnih morda ugodnejših obrestnih mer za izvozne kredite v tuji valuti.
Summarizing the response to those submissions, it should be recalled that the objective of the RBI Master Circulars is to provide export financing at ‘internationally competitive rates’ and the RBI itself considers export credit rates as ‘concessive’.
V povzetku odgovora na te pripombe je treba poudariti, da je namen Master Circulars ICB omogočiti financiranje izvoza po „mednarodno konkurenčnih obrestnih merah“ in da sama ICB šteje izvozne obrestne mere za „koncesijske“.
Secondly, and despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government in the meaning of Article 2(1)(iv) of the basic Regulation.
Drugič, kljub dejstvu, da prioritetne kredite v okviru SIK dodeljujejo komercialne banke, je ta subvencija finančni prispevek vlade v smislu člena 2(1)(iv) osnovne uredbe.
In this context, it should be noted that neither Article 2(1)(iv) of the basic Regulation nor the ASCM require a charge on the public accounts, e.g. reimbursement of the commercial banks by the GOI, to establish a subsidy, but only government direction to carry out functions illustrated in points (i), (ii) or (iii) of Article 2(1) of the basic Regulation.
V tej zvezi je treba poudariti, da niti člen 2(1)(iv) osnovne uredbe niti SSIU ne zahtevata bremenitve javnih računov, npr. povračila komercialnih bank s strani IV, da bi se določila subvencija, temveč le odredbo vlade za izvajanje funkcij, opisanih v točkah (i), (ii) ali (iii) člena 2(1) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of a ‘government’ as set out in Article 1(3) of the basic Regulation.
ICB je javni organ in tako spada pod „vlado“, kot je določeno v členu 1(3) osnovne uredbe.
It is 100 % government-owned, pursues public policy objectives, e.g. monetary policy, and its management is appointed by the GOI.
Je v 100 % lasti vlade, zasleduje cilje javnega reda, npr. monetarno politiko, in njeno upravo imenuje IV.
The RBI directs private bodies, since the commercial banks are bound by the conditions, inter alia, the maximum ceilings for interest rates on export credits mandated in the RBI Master Circulars and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
ICB usmerja zasebna telesa, ker so komercialne banke vezane na njene pogoje, med drugim na najvišje dovoljene obrestne mere za izvozne kredite, določene v Master Circulars ICB, in ICB določa, da morajo komercialne banke določen znesek svojih neto bančnih kreditov usmeriti v financiranje izvoza.
This direction obliges commercial banks to carry out functions mentioned in Article 2(1)(a)(i) of the basic Regulation, in this case loans in the form of preferential export financing.
To odredba komercialne banke zavezuje k izvajanju funkcij, omenjenih v členu 2(1)(a)(i) osnovne uredbe, v tem primeru posojil v obliki prioritetnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice, in no real sense, differs from practices normally followed by governments, Article 2(1)(a)(iv) of the basic Regulation.
Takšen neposreden prenos sredstev bi bil običajno v pristojnosti vlade in ta praksa se na noben bistven način ne razlikuje od praks, ki jih običajno izvajajo vlade, člen 2(1)(a)(iv) osnovne uredbe.
This subsidy is deemed to be specific and countervailable since the preferential interest rates are only available in relation to the financing of export transactions and are therefore contingent upon export performance, Article 3(4)(a) of the basic Regulation.
Ta subvencija se pojmuje kot specifična in takšna, da se v zvezi z njo lahko sprejmejo izravnalni ukrepi, ker so prioritetne obrestne mere dostopne samo za financiranje izvoznih poslov in torej pogojene z opravljenim izvozom, člen 3(4)(a) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the review investigation period and the amount that would have been payable if the same interest rates were applicable as for ordinary commercial credits used by the particular company.
Višina subvencije je bila izračunana na osnovi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene v obdobju preiskave v zvezi s pregledom, in zneskom, ki bi bil plačan, če bi se uporabljale enake obrestne mere kot veljajo za običajne komercialne kredite, ki jih uporablja določeno podjetje.
This subsidy amount (numerator) has been allocated over the total export turnover during the review investigation period as appropriate denumerator in accordance with Article 7(2) of the basic Regulation, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta višina subvencije (števec) je dodeljena na skupni izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
The late claim made by one exporter that the credit amount as verified during the on the spot visit should be reduced by 25 % because it allegedly consisted to this extent of own founds, something not mentioned before or even during the verification visit, has not been substantiated and, therefore, cannot be accepted.
Kasnejše trditev enega izmed izvoznikov, da je znesek kredita, kot je bil potrjen med obiskom na kraju samem, treba zmanjšati za 25 %, ker domnevno vsebuje takšen delež lastnih sredstev, kar ni bilo omenjeno niti pred tem niti med preveritvenim obiskom, ni bila utemeljena in torej ne more biti sprejeta.
As far as the claim is concerned to use with regard to the lending banks new information instead of the information provided during the verification visit this has also to be refuted, because such information was not made available in good time and not subject to verification.
Zavrne se tudi zahteva, da se glede bank posojilodajalk namesto podatkov, pridobljenih med preveritvenim obiskom, uporabi nove podatke, ker ti podatki niso bili pravočasno predloženi in preverjeni.
In any event, this exporter has not substantiated its claim that it only obtained export financing by the commercial banks with the most favourable conditions.
V vsakem primeru ta izvoznik ni utemeljil trditve, da je subvencijo za financiranje izvoza prejel samo od bank z najugodnejšimi pogoji.
Six companies availed of benefits under the ECS.
SIK je uporabljalo šest podjetij.
They obtained subsidies of up to 2,3 %.
Prejeli so subvencije v višini 2,3 %.
Income Tax Schemes
Sheme davka od dohodka
Export Income Tax Exemption Scheme (EITES)
Shema oprostitve davka na dohodek od izvoza, („SODDI“)
Section 80HHC of the Income Tax Act 1961 (ITA)
Člen 80HHC Zakona o davku od dohodka 1961 („ZDD“)
It was established that four of the investigated exporters received the benefit of a partial income tax exemption on profits derived from export sales during the review investigation period.
Ugotovljeno je bilo, da so v obdobju preiskave v zvezi s pregledom štirje od preiskovanih izvoznikov koristili delno oprostitev davka od dohodka na dobiček od izvozne prodaje.
The legal basis for this exemption is set by Section 80HHC of the ITA.
Zakonska podlaga za to oprostitev je določena v členu 80HHC ZDD.
This provision of the ITA was abolished for the assessment year 2005 to 2006 (i.e. for the financial year from 1 April 2004 to 31 March 2005) onwards.
Ta določba ZDD je bila od ovrednotenega leta 2005–2006 (tj. za finančno leto od 1. aprila 2004 do 31. marca 2005) dalje razveljavljena.
Consequently, 80HHC of the ITA will not confer any benefits on the applicant after 31 March 2004.
Zato po 31. marcu 2004 80HHC ZDD ne podeljuje subvencij za vlagatelja.
While four of the investigated exporters benefited from this scheme in the review investigation period, insofar as the scheme has since been withdrawn, it shall therefore not be countervailed, in accordance with Article 15(1) of the basic Regulation.
Čeprav so v obdobju preiskave v zvezi s pregledom, štirje preiskovani izvozniki koristili to shemo, se ta zaradi ukinitve ne bo izravnavala, v skladu s členom 15(1) osnovne uredbe.
Sections 10A and 10B of the ITA
Členi 10A in 10B ZDD
The full income tax exemption on profits derived from export sales of a newly established undertaking in a SEZ, a free trade zone, an electronic hardware technology park or a software technology park (section 10A ITA) or a newly established EOU (section 10B ITA) during the first 10 years of production continues to be in force till 31 March 2010.
Popolna oprostitev davka od dohodka na dobiček, pridobljen iz izvozne prodaje novoustanovljenega podjetje v PEC, prostocarinski coni, tehnološkem parku za elektronsko opremo, tehnološkem parku za programsko opremo (člen 10A ZDD) ali novoustanovljeni IUE (člen 10B ZDD) za prvih deset let delovanja še naprej velja do 31. marca 2010.
One company availed during the past 10 years of benefits under section 10B ITA, starting in the financial year 1993 to 1994.
Eno podjetje je v zadnjih desetih letih koristilo subvencije iz člena 10B ZDD, z začetkom v finančnem letu 1993-1994.
For this reason, this company will no longer be eligible for benefits under section 10B ITA from the financial year 2003 to 2004 onwards.
Zato to podjetje od finančnega leta 2003–2004 dalje ni več upravičeno do subvencije iz člena 10B ZDD.
Therefore, in accordance with Article 15(1) of the basic Regulation, this scheme shall not be countervailed in the present case.
Zato se v skladu s členom 15(1) osnovne uredbe, ta shema v tem primeru ne bo izravnavala.
Income Tax Incentive for Research and Development (ITIRAD)
Spodbuda za davek na dohodek za raziskave in razvoj („SDDRR“)
The detailed description of the ITIRAD is set out in section 35(2AB) of the ITA.
Podroben opis SDDRR je vsebovan v členu 35(2AB) ZDD.
Companies engaged in the business of bio-technology or manufacturing of drugs, pharmaceuticals, chemicals, electronic equipment, computers and computer software, telecommunication equipments, helicopters, aircrafts or any other article or thing as may be notified are eligible for benefits under this scheme.
Podjetja, ki se ukvarjajo z biotehnologijo ali izdelovanjem zdravil, farmacevtskih izdelkov, kemikalij, elektronske opreme, računalnikov in programske opreme, telekomunikacijske opreme, helikopterjev, letal in vseh drugih izdelkov ali predmetov, ki se dodajo, so upravičena do subvencije iz te sheme.
For any expenditure (other than cost of land or building) on in-house research and development facilities as approved by the Department of Scientific and Industrial Research of the GOI, a deduction of a sum equal to 150 % of the costs de facto incurred is permitted for income tax purposes.
Za vsak izdatek (razen stroškov zemljišča in zgradbe) za interne raziskave in razvoj, ki ga odobri Ministrstvo za znanstveno in industrijsko raziskovanje IV, je za namene davka na dohodek dovoljen odbitek zneska v višini 150 % de facto nastalih stroškov.
Thus, by means of a 50 % deduction of fictional expenses (i.e. expenses not actually incurred), the income tax base and subsequently the income tax burden decreases artificially.
Tako se s 50 % odbitkom fiktivnih stroškov (tj. stroškov, ki niso dejansko nastali) osnova za davek od dohodka, in posledično breme davka od dohodka, umetno zmanjša.
Upon disclosure one exporter, which received benefits under this scheme, made the following submissions.
Ob razkritju je en izvoznik, ki je koristil subvencije te sheme, predložil naslednje pripombe.
This scheme should not be countervailed, because (i) albeit ITIRAD being indeed limited to certain sectors it is claimed to be not specific in the meaning of Article 3(2) of the basic Regulation, since all enterprises in those sectors are eligible and (ii) expenditure which is incurred after 31 March 2005 will, according to section 35(2AB) subsection (5)ITA, not benefit from this scheme.
Ta shema ne more biti izravnana, ker (i) čeprav je SDDRR omejena na določene sektorje, ni pojmovana kot specifična v smislu člena 3(2) osnovne uredbe, ker so vsa podjetja v teh sektorjih upravičena do subvencije in (ii) stroški, ki nastanejo po 31. marcu 2005 v skladu s pododstavkom 5 člena 35(2AB) ZDD ne spadajo v to shemo.
Conclusion on ITIRAD
Zaključki o SDDRR
The ITIRAD provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
SDDRR zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
The artificial income tax base reduction under section 35(2AB) of the ITA constitutes a financial contribution by the GOI, since this decreases the GOI’s income tax revenue which would be otherwise due.
Umetno zmanjšanje osnove za davek od dohodka po členu 35(2AB) ZDD predstavlja finančni prispevek IV, ker zmanjša prihodke IV od davka od dohodka, ki bi sicer zapadel v plačilo.
In addition, the income tax reduction confers a benefit upon the company, because it improves its liquidity.
Poleg tega zmanjšanje davka od dohodka podjetju prinese korist, saj izboljša njegovo likvidnost.
The GOI argued and reiterated upon disclosure without substantiating it, that eligibility for ITIRAD is based on objective criteria and thus the scheme is not specific.
IV je trdila in po razkritju ponovila neutemeljeno trditev, da upravičenost do SDDRR temelji na objektivnih merilih in torej shema ni specifična.
However, the clear wording of section 35(2AB) ITA proves that ITIRAD is de jure specific in the meaning of Article 3(2)(a) of the basic Regulation and therefore countervailable.
Toda jasno besedilo člena 35(2AB) ZDD dokazuje, da je SDDRR de jure specifična v smislu člena 3(2)(a) osnovne uredbe in torej takšna, da se v zvezi z njo lahko sprejmejo izravnalni ukrepi.
Eligibility for this scheme is not governed by objective criteria, which are neutral in the meaning of Article 3(2)(b) of the basic Regulation.
Upravičenost do te sheme ni določena z objektivnimi merili, ki so nevtralna v smislu člena 3(2)(b) osnovne uredbe.
Benefits under this scheme are only available to certain industrial sectors listed under recital 120; the GOI has not made this scheme available to all sectors.
Subvencije iz te sheme so dostopne samo določenim sektorjem, naštetim v uvodni izjavi (120) zgoraj; IV ni omogočila, da bi bila ta shema dostopna vsem sektorjem.
Contrary to the submission made by one exporter, such limitation constitutes specificity, since the category ‘group of industries’ in Article 3(2) of the basic Regulation synonymously describes sector restrictions.
V nasprotju s pripombo enega izmed izvoznikov, takšna omejitev predstavlja specifičnost, ker kategorija „skupina industrij“ iz člena 3(2) osnovne uredbe ne enak način opisuje sektorske omejitve.
This restriction is not economic in nature and horizontal in application such as number of employees or size of enterprise.
Ta omejitev ni gospodarske narave in horizontalne uporabe kot na primer število zaposlenih v podjetju.
In addition, the claim that expenditure incurred after 31 March 2005 is exempt from the scheme does not lead to its non-countervailability in the meaning of Article 15(1) of the basic Regulation.
Poleg tega trditev, da stroški, nastali po 31. marcu 2005, ne spadajo pod to shemo, ne pomeni, da shema ni takšna, da se v zvezi z njo lahko sprejmejo izravnalni ukrepi v smislu člena 15(1) osnovne uredbe.
It has not been demonstrated that this scheme was already withdrawn at the moment of finalizing the findings of the review investigation, nor that the exporter will no longer obtain benefits from ITIRAD.
Ni bilo dokazano, da je bila shema v času zaključevanja ugotovitev preiskave v zvezi s pregledom že umaknjena in da izvoznik ne sme več koristiti subvencij SDDRR.
To the contrary, ITIRAD is in force for the whole assessment year 2005/2006 (i.e. the financial year 2004/2005), can thus continue conferring further benefits.
Nasprotno, SDDRR velja za celotno leto vrednotenja 2005/2006 (to je finančno leto 2004/2005) in tako lahko nadaljuje s koriščenjem subvencij.
In addition, the exporter has not substantiated its claim, that no prolongation of this scheme is foreseen by the GOI.
Poleg tega izvoznik ni utemeljil svoje trditve, da IV ne predvideva podaljšanja te sheme.
In fact, the scheme has already been prolonged in the past [8].
Dejansko je shema v preteklosti že bila podaljšana [8].
There is no indication that such prolongation will not take place with a future Finance Act, in particular since the GOI neither in the consultation nor in its disclosure comments gave any indication that as of 31 March 2005 the scheme will (i) expire and (ii) not be substituted by a comparable income tax relief provision.
Ni dokazano, da takšno podaljšanje ne bo uvedeno s prihodnjim finančnim zakonom, zlasti ker IV niti v posvetovanjih niti v pripombah po razkritju ni nakazala, da bo s 31. marcem 2005 shema (i) potekla in (ii) je ne bodo nadomestila primerljive določbe o oprostitvi davka od dohodka.
The subsidy amount has been calculated on the basis of the difference between the income tax due for the review investigation period with and without the application of the provision of section 35(2AB) of the ITA.
Višina subvencije je bila izračunana na podlagi razlike med zapadlim davkom od dohodka za obdobje preiskave v zvezi s pregledom z in brez uporabe določb člena 35(2AB) ZDD.
This subsidy amount (numerator) has been allocated over the total turnover during the review investigation period as appropriate denumerator in accordance with Article 7(2) of the basic Regulation, because this subsidy relates to all sales, domestic and export, and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta višina subvencije (števec) je dodeljena na skupni promet izvoza v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker se ta subvencija nanaša na vse prodaje, domače in izvozne, in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
A subsidy margin of 1,5 % was so established for one company which received benefits under the ITIRAD.
Tako je bila za eno podjetje, ki je koristilo subvencije v okviru SDDRR, ugotovljena stopnja subvencije v višini 1,5 %.
Industrial Incentive Schemes (IIS) of the Governments of Gujarat and Punjab
Shema industrijskih spodbud („SIS“) vlad Gudžarata in Pandžaba
The States of Gujarat and Punjab grant to eligible industrial enterprises, incentives in the form of exemption and/or deferment of sales and purchase tax in order to encourage the industrial development of economically backward areas within these States.
Državi Gudžarat in Pandžab upravičenim industrijskim podjetjem priznavata spodbude v obliki oprostitev in/ali odložitve prometnega in nakupnega davka, da bi spodbudili industrijski razvoj gospodarsko zaostalih območij teh držav.
Since these schemes are virtually identical, they are assessed jointly.
Ker ste shemi skoraj popolnoma enaki, sta določeni skupno.
The detailed description of these schemes as applied by the Government of Gujarat (GOG) and the Government of Punjab (GOP) is set out in GOG Resolution No INC-1090-1023-(2)-I(GR No 2) of 16 October 1990 and in GOP Resolution No 15/43/96-5IB/2238 of 20 March 1996 respectively.
Podrobni opisi teh dveh shem, kot jih izvajata vlada Gudžarata („VG“) in vlada Pandžaba („VP“), so vsebovani v VG Resoluciji št. INC-1090-1023-(2)-I(GR št. 2) z dne 16. oktobra 1990 in v VP Resoluciji št. 15/43/96-5IB/2238 z dne 20. marca 1996.
Companies setting up a new industrial establishment or making a large-scale expansion of an existing industrial establishment in backward areas are eligible to avail of benefits under these schemes.
Podjetja, ki ustanavljajo nove industrijske obrate ali izvajajo veliko širitev obstoječega industrijskega obrata na zaostalih območjih, so upravičena do subvencij iz teh shem.
Nevertheless, exhaustive lists of ineligible industries exist that prevent companies in certain fields of operations from benefiting from the incentives.
Kljub temu pa obstajajo izčrpni seznami industrij, ki do teh subvencij niso upravičene, kar podjetjem iz določenih področij delovanja, onemogoča koriščenje teh spodbud.
Under these schemes, companies must invest in backward areas.
V okviru teh shem morajo podjetja investirati v zaostala območja.
These areas, which represent certain territorial units in the two States are classified according to their economic development into different categories while at the same time there are areas excluded or ‘banned’ from the application of the incentive schemes.
Ta območja, ki predstavljajo določene ozemeljske enote v obeh državah, so glede na gospodarski razvoj razdeljena na različne kategorije, hkrati pa obstajajo območja, kjer je uporaba teh shem spodbud izključena oziroma „prepovedana“.
The main criteria to establish the amount of the incentives are the size of the investment and the area in which the enterprise is or will be located.
Glavni merili za določitev višine spodbud sta velikost naložbe in območje, kjer se bo obrat nahajal.