natgillin/translations-raw huggingface dataset:
REQUEST FOR REVIEW
ZAHTEVEK ZA PREGLED
Following the imposition of definitive measures, the Commission received a request for the initiation of an accelerated review of Regulation (EC) No 2603/2000 pursuant to Article 20 of the basic Regulation from an Indian producer of the product concerned, South Asian Petrochem Limited (the applicant).
Po uvedbi dokončnih ukrepov je Komisija od indijskega proizvajalca zadevnega izdelka, South Asian Petrochem Limited („vlagatelj“), prejela zahtevek za začetek pospešenega pregleda Uredbe (ES) št. 2603/2000 v skladu s členom 20 osnovne uredbe.
The applicant claimed not to be related to any other exporter of the product concerned.
Vlagatelj je trdil, da ni povezan z nobenim drugim izvoznikom zadevnega izdelka.
Furthermore, it asserted that it had not exported the product concerned during the original investigation period (1 October 1998 to 30 September 1999), but had exported the product concerned to the Community subsequently.
Trdil je tudi, da v času prvotnega obdobja preiskave ni izvažal zadevnega izdelka (od 1. oktobra 1998 do 30. septembra 1999), ampak da je zadevni izdelek v Skupnost izvažal kasneje.
INITIATION OF AN ACCELERATED REVIEW
UVEDBA POSPEŠENEGA PREGLEDA
The Commission examined the evidence submitted by the applicant and considered it sufficient to justify the initiation of a review in accordance with the provisions of Article 20 of the basic Regulation.
Komisija je preučila dokaze, ki jih je predložil vlagatelj in ugotovila, da zadoščajo za utemeljitev začetka pregleda v skladu z določbami člena 20 osnovne uredbe.
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 2603/2000 with regard to the applicant.
Potem ko se je Komisija posvetovala s svetovalnim odborom in je zadevna industrija Skupnosti imela možnost za pripombe, je z objavo v Uradnem listu Evropske unije [3] uvedla pospešeni pregled Uredbe (ES) št. 2603/2000 v zvezi z vlagateljem.
The product covered by this review is the same product as the one under consideration in Regulation (EC) No 2603/2000 (see recital 1).
Izdelek, zajet v tem pregledu, je enak zadevnemu izdelku iz Uredbe (ES) št. 2603/2000 (glej uvodno izjavo (1)).
The investigation of subsidisation covered the period from 1 October 2003 to 30 September 2004 (the review investigation period).
Preiskava subvencioniranja je zajela obdobje od 1. oktobra 2003 do 30. septembra 2004 („obdobje preiskave v zvezi s pregledom“).
PARTIES CONCERNED
STRANKE V POSTOPKU
The Commission officially advised the applicant and the Government of India (the GOI) of the initiation of the investigation.
Komisija je uradno obvestila vlagatelja in indijsko vlado o začetku preiskave.
Furthermore, it gave other interested parties the opportunity to make their views known in writing and to request a hearing.
Nato je dala drugim zainteresiranim strankam priložnost, da pisno izrazijo svoja stališča in zahtevajo zaslišanje.
However, no such views or any request for a hearing were received by the Commission.
Komisija ni prejela nobenega stališča in nobenega zahtevka za zaslišanje.
The Commission sent a questionnaire to the applicant and received a full reply within the set deadline.
Komisija je vlagatelju poslala vprašalnik in v določenem roku prejela popoln odgovor.
The Commission sought and verified all information it deemed necessary for the purpose of the investigation and carried out verification visits at the premises of the applicant in Calcutta and in Haldia.
Komisija je pridobila in preverila vse podatke, za katere je menila, da jih potrebuje pri preiskavi, ter opravila obisk zaradi preveritve vlagateljevih prostorov v mestih Kalkuta in Haldia.
It also examined whether the applicant had used any other subsidy schemes, or had received ad hoc subsidies in relation to the product concerned.
Proučila je tudi, ali je vlagatelj uporabil katero koli drugo subvencijsko shemo, ali pa je v zvezi z zadevnim izdelkom prejemal začasne subvencije.
NEW EXPORTER QUALIFICATION
PRIZNANJE NOVEGA IZVOZNIKA
The applicant was able to satisfactorily demonstrate that it was not related, directly or indirectly, to any of the exporting producers subject to the countervailing measures in force with regard to the product concerned.
Vlagatelj je uspešno dokazal, da ni niti neposredno niti posredno povezan z nobenim od proizvajalcev izvoznikov, za katere se za zadevni izdelek uporabljajo veljavni izravnalni ukrepi.
The investigation confirmed that the applicant had not exported the product concerned during the original period of investigation, i.e. from 1 October 1998 to 30 September 1999, and that it had begun exporting to the Community after this period.
Preiskava je pokazala, da vlagatelj v času prvotnega obdobja preiskave, tj. od 1. oktobra 1998 do 30. septembra 1999, ni izvažal zadevnega izdelka, ampak je začel v Skupnost izvažati po tem obdobju.
Furthermore, the applicant was not individually investigated during the original investigation for reasons other than a refusal to cooperate with the Commission.
Vlagatelj v času prvotne preiskave ni bil individualno preiskan iz drugih razlogov in ne zaradi zavrnitve sodelovanja s Komisijo.
Therefore, in accordance with Article 20 of the basic Regulation, an individual countervailing duty rate should be determined for the applicant.
Zato je v skladu s členom 20 osnovne uredbe treba določiti individualno stopnjo izravnalne dajatve za vlagatelja.
On the basis of the information contained in the applicant’s reply to the Commission’s questionnaire and further collected in the course of the investigation, the following schemes were investigated:
Na podlagi podatkov iz vlagateljevega odgovora na vprašalnik Komisije in podatkov, zbranih med preiskavo, so bile preiskane naslednje sheme: shema „Duty Entitlement Passbook“ (shema za preložitev plačila uvoznih dajatev),
Duty Entitlement Passbook Scheme,
shema izvoznih kreditov,
Export Promotion Capital Goods Scheme,
shema „Export Promotion Capital Goods“ (shema za podporo izvozu investicijskega blaga),
West Bengal Incentives Scheme.
shema West Bengal Incentives.
SCHEMES ORIGINALLY INVESTIGATED AND USED BY THE COMPANY
SHEME, KI SO BILE PREDMET PRVOTNE PREISKAVE IN JIH JE DRUŽBA UPORABILA
Export Oriented Unit Scheme (EOUS)/Special Economic Zones Scheme (SEZS)
Shema izvozno usmerjenih enot („SIUE“)/Shema posebnih ekonomskih con („SPEC“)
These schemes are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act).
Te sheme temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
This act authorises the GOI to issue notifications regarding trade policy, formerly called ‘Export-Import Policy’ and since 1 September 2004 named ‘Foreign Trade Policy’.
Ta zakon indijski vladi omogoča izdajo uradnih obvestil v zvezi s trgovinsko politiko, ki se je prej imenovala „izvozno-uvozna politika“, od 1. septembra 2004 pa „zunanjetrgovinska politika“.
The Foreign Trade Policy 2004 to 2009 (FTP), which incorporates the Export and Import Policy 2002 to 2007, is relevant to the review investigation period of this case.
Zunanjetrgovinska politika od leta 2004 do 2009, ki vključuje izvozno in uvozno politiko od leta 2002 do 2007, je ustrezna za obdobje preiskave v zvezi s pregledom pri tem primeru.
In addition, the GOI also sets out the procedures governing the FTP in a ‘Handbook of Procedures Volume I’ (HOP I) [4].
Poleg tega indijska vlada določa postopke, ki urejajo zunanjetrgovinsko politiko, v „Handbook of Procedures Volume I“ (‚HOP I‘) (Priročnik postopkov, Zvezek I) [4].
The details of these schemes are contained in chapters 6 (EOUS) and 7 (SEZS) respectively of the FTP and of the HOP I.
Podrobnosti teh shem se nahajajo v poglavjih 6 (SIUE) in 7 (SPEC) oziroma v dokumentu o zunanjetrgovinski politiki in HOP I.
With the exception of pure trading companies, all enterprises which, in principle, undertake to export their entire production of goods or services may be set up under the EOUS or SEZS.
Z izjemo izključno trgovskih družb so lahko v SIUE ali SPEC vključene vse družbe, ki izvažajo svojo celotno proizvodnjo blaga in storitev.
However, unlike services and agriculture, undertakings in the industrial sectors have to fulfil a minimum investment threshold in fixed assets (INR 10 million) to be eligible for the EOUS.
Toda za razliko od storitev in kmetijstva morajo družbe v industrijskih sektorjih izpolnjevati minimalni investicijski prag osnovnih sredstev (10 milijonov indijskih rupij), da so lahko upravičena do SIUE.
The SEZS is the successor scheme of the former Export Processing Zones Scheme (EPZS).
SPEC je shema naslednica nekdanje sheme proste carinske cone („SPCC“).
SEZs are specifically delineated duty free enclaves and considered by the FTP as foreign territory for the purpose of trade operations, duties and taxes.
SPEC so posebej razmejene prostocarinske enklave, ki se po dokumentu o zunanjetrgovinski politiki za namene trgovinskih operacij, dajatev in davkov štejejo kot tuje ozemlje.
Thirty five SEZs have been approved by the Indian authorities.
Indijske oblasti so odobrile 35 SPEC.
EOUs, on the other side, are geographically more flexible and can be established anywhere in India.
SIUE so geografsko prožnejše in se lahko ustanovijo kjer koli v Indiji.
An application for operation under these schemes must include details for a period of the next five years on, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Vloga za delovanje v okviru teh shem mora vsebovati podatke za prihodnjih pet let, med drugim o načrtovanem obsegu proizvodnje, pričakovani vrednosti izvoza ter uvoznih in domačih potrebah.
If the authorities accept the company’s application, the terms and conditions attached to the acceptance is communicated to the company.
Če organi sprejmejo vlogo družbe, so pogoji za sprejem posredovani družbi.
The agreement recognising the company as an undertaking under the EOUS or SEZS is valid for a five-year period.
Sporazum o priznanju statusa SIUE/SPEC družbe velja pet let.
A crucial obligation of an EOU or an SEZ enterprise as set out in the FTP is to achieve net foreign exchange (NFE) earnings, i.e. in a reference period (five years) the total value of exports has to be higher than the total value of imported goods.
Ključna obveznost družbe iz sheme IUE oz. PEC, kot je določeno v dokumentu o zunanjetrgovinski politiki, je doseči neto devizni zaslužek, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
EOUS/SEZS units are entitled to the following concessions:
Enote SIUE/SPEC so upravičene do naslednjih koncesij:
exemption from import duties on all types of goods (including capital goods, raw materials and consumables) required for the manufacture, production or processing, or in connection therewith;
oprostitev uvoznih dajatev za vse vrste blaga (vključno z investicijskim blagom, surovinami in potrošnim blagom), ki je potrebno za izdelavo, proizvodnjo, predelavo ali je s tem povezano;
‘duty drawback on all industry rates’ with regard to furnace oil procured from domestic oil companies;
„povračilo dajatev po stopnji ‚all industry rate‘ (splošna industrijska stopnja, ki jo določi indijska vlada)“ za kurilno olje, nabavljeno pri domačih naftnih družbah;
facility to sell a part of the production on the domestic market on payment of applicable duties on the finished product as an exception to the general requirement to export the entire production;
možnost prodaje dela proizvodnje na domačem trgu ob plačilu ustreznih dajatev na končni izdelek, kar je izjema od splošne zahteve za izvoz celotne proizvodnje;
exemption from income tax normally due on profits realised on export sales in accordance with Section 10A or Section 10B of the Income Tax Act, for a 10-year period after starting their operations, but no longer than up to 2010;
oprostitev davka na dohodek, ki običajno velja za dobiček, nastal pri prodaji za izvoz v skladu s členom 10A ali 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja, toda najdlje do leta 2010;
For instance, only an EOU can obtain a 50 % reduction of duties payable upon domestic sales (DTA sales), whereas in an SEZ 100 % of the duties are payable on such sales.
Na primer, samo IUE lahko uveljavlja 50 % znižanje dajatev, ki se plačajo od domače prodaje (prodaja DTA), medtem ko je v PEC za domačo prodajo treba plačati 100 % dajatev.
An EOU unit can sell up to 50 % of its turnover domestically at such reduced rate.
Enota IUE lahko po takšni znižani stopnji proda do 50 % svojega domačega prometa.
Units operating under these schemes are bonded under the surveillance of customs officials in accordance with Section 65 of the Indian Customs Act.
Enote, ki delujejo po teh shemah, v skladu z oddelkom 65 indijskega zakona o carini nadzorujejo carinski uslužbenci.
They are legally obliged to maintain, in a specified format, a proper account of all imports, of the consumption and utilisation of all imported materials and of the exports made.
Zakonsko so zavezane v določeni obliki voditi točno evidenco vsega uvoza, potrošnje in uporabe vsega uvoženega materiala ter opravljenega izvoza.
These documents must be submitted periodically, as may be required, to the competent authorities (quarterly and annual progress reports).
Ti dokumenti se predložijo periodično na zahtevo pristojnih organov („četrtletna in letna poročila o napredku“).
However, ‘at no point in time [an EOU or a SEZ unit] shall be required to co-relate every import consignment with its exports, transfers to other units, sales in DTA or stocks’, as paragraphs 6.11.2 and 7.13.2 of the HOP I state.
Vendar pa se „v nobenem primeru (od enote IUE ali PEC) ne sme zahtevati, da vsako uvozno pošiljko uskladi z svojim izvozom, transferji v druge enote, prodajo DTA ali zalogami“, kot je zapisano v odstavkih 6.11.2 in 7.13.2 HOP I.
Domestic sales are dispatched and recorded on a self-certification basis without prior intimation of specific transactions.
Domača prodaja se odpremi in registrira s postopkom samocertificiranja brez predhodne formalne prijave posebnih transakcij.
The company is obliged to reimburse the GOI for the salary of such permanent bond officer.
Družba mora indijski vladi kriti stroške za plačo takšnega stalnega uslužbenca.
‘All activities of SEZ units within the zone, unless otherwise specified, including export and re-import of goods shall be through self-certification procedure’, as paragraph 7.29 of the HOP I states. Thus, no routine examinations of the export consignments of an SEZ unit by customs authorities take place.
„Vse dejavnosti enot SPEC znotraj cone se, če ni določeno drugače, vključno z izvozom in ponovnim uvozom blaga opravljajo s postopkom samocertificiranja“, kot je navedeno v odstavku 7.29 Priloge HOP I. Tako redni pregledi carinskih organov izvoznih pošiljk enote SPEC niso potrebni.
In the present case, the EOUS was used by the applicant.
V tem primeru je vlagatelj uporabljal SIUE.
The applicant utilised the EOUS to import raw materials and capital goods free of import duties, to procure goods domestically free of excise duty, to obtain sales tax reimbursement as well as duty drawback on furnace oil and to sell part of its production on the domestic market.
Vlagatelj je uporabljal SIUE za uvoz surovin in investicijskega blaga brez uvoznih dajatev, za domačo nabavo blaga brez trošarin, za povračilo prometnega davka in povračilo dajatev za kurilno olje ter za prodajo dela proizvodnje na domačem trgu.
Thus, it availed of all benefits as described in recital 20 under (i) to (v).
Tako je koristil vse ugodnosti, opisane v zgornji uvodni izjavi (20) od (i) do (v).
The applicant did not avail of benefits under the income tax exemption provisions of the EOUS (see recital 53).
Vlagatelj ni koristil ugodnosti iz določb o oprostitvi davka od dohodka SIUE (glej uvodno izjavo (53)).
Conclusions on the EOUS
Sklepi v zvezi s SIUE
The exemptions of an EOU from two types of import duties (the basic customs duty and special additional customs duty), the reimbursement of sales tax and the duty drawback on furnace oil are financial contributions of the GOI within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Oprostitve IUE dveh vrst uvoznih dajatev (tako imenovane „osnovne carine“ in „posebne dodatne carine“), povračilo prometnega davka in povračilo dajatev za kurilno olje so finančni prispevek indijske vlade v smislu člena 2(1)(a)(ii) osnovne uredbe.
Government revenue which would be due in the absence of this scheme is forgone, thus, in addition, conferring a benefit within the meaning of Article 2(2) of the basic Regulation upon the applicant, because it saved liquidity by not having to pay duties normally due and by obtaining a sales tax reimbursement.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen, in tako omogoča dodelitev ugodnosti vlagatelju v smislu člena 2(2) osnovne uredbe, ker to izboljšuje likvidnost, saj ni treba plačati dajatev, ki bi sicer zapadle, in omogoča povračilo prometnega davka.
The exemptions from excise duty and its import duty equivalent (the additional customs duty), however, do not lead to revenue forgone which is otherwise due.
Oprostitev trošarin in ustreznih dajatev na uvoz (tako imenovana „dodatna carina“) pa ne vodi v izpad prihodka, ki je sicer pričakovan.
Excise and additional customs duty, if paid, could be used as a credit for own future duty liabilities (the CENVAT mechanism).
Če bi bile trošarine in dodatna carina plačane, bi se lahko uporabile kot kredit za prihodnje dajatve (tako imenovan „mehanizem CENVAT“).
By the means of CENVAT-credit only an added value bears a definitive duty for the company, not the input materials.
Z uporabo kredita „CENVAT“ dokončna dajatev bremeni samo dodano vrednost, ne pa tudi surovine.
Thus, only the exemption from basic customs duty, special additional customs duty, the sales tax reimbursement and the duty drawback on furnace oil constitute subsidies within the meaning of Article 2 of the basic Regulation.
Tako samo oprostitev osnovne carine, posebne dodatne carine, povračilo prometnega davka in povračilo dajatev za kurilno olje predstavljajo subvencije v smislu člena 2 osnovne uredbe.
They are contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Te subvencije so zakonsko pogojene z opravljenim izvozom, zato se štejejo za specifične in se zanje lahko uvede izravnalne ukrepe po členu 3(4)(a) osnovne uredbe.
The export objective of an EOU as set out in paragraph 6.1 of the FTP is a conditio sine qua non to obtain the incentives.
Izvozni cilj IUE, ki je določen v odstavku 6.1 dokumenta o zunanjetrgovinski politiki, je nujni pogoj za pridobitev olajšav.
Furthermore, these subsidies cannot be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Poleg tega se te subvencije ne morejo šteti kot dovoljeni sistemi povračila dajatev ali subvencij v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the strict rules laid down in Annex I (items (h) and (i)), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjujejo strogih predpisov, določenih v točkah (h) in (i) Priloge I, Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za povračila subvencij) osnovne uredbe.
Insofar as the sales tax reimbursement and import duty exemption provisions are used for purchasing capital goods, they are already not in conformity with the rules for permitted drawback systems because those goods are not consumed in the production process, as required by Annex I item (h) (sales tax reimbursement) and (i) (import duties remission).
V kolikor se povračilo prometnega davka in oprostitev uvoznih dajatev uporabljata za nakup investicijskega blaga, to pomeni, da nista več v skladu s predpisi o dovoljenih sistemih povračil, ker se to blago ne porabi v proizvodnem postopku, kot to zahtevata točka (h) (povračilo prometnega davka) in točka (i) (odpust uvoznih dajatev) Priloge I.
In addition, and also concerning the other benefits which are available under this scheme, it is found that the GOI has no effective verification system or procedure in place to confirm whether and in what amounts duty free procured inputs or inputs subject to sales tax reimbursement and duty drawback on furnace oil were consumed in the production of the exported product (Annex II(II)(4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Poleg tega in glede na ostale ugodnosti, ki izhajajo iz te sheme, je bilo potrjeno, da indijska vlaga nima učinkovitega sistema ali postopka preverjanja, ki bi potrdil, ali in v kakšnih količinah se v proizvodnji izvoznega izdelka uporabljajo surovine, nabavljene brez plačila dajatev, ali surovine, za katere velja povračilo prometnega davka in povračilo dajatev za kurilno olje (Priloga II(II)(4) osnovne uredbe in, v primeru shem povračila subvencij, Priloga III(II)(2) osnovne uredbe).
Therefore, no obligation in law exists to export the total amount of manufactured resultant products.
Tako izvoz celotne količine proizvedenih izdelkov ni zakonsko obvezen.
Moreover, due to the self-certification procedure these domestic transactions take place without the supervision and control of a government official.
Poleg tega te domače transakcije zaradi postopka samocertificiranja potekajo brez nadzora in kontrole vladnega uslužbenca.
This, however, increases the importance of further verification elements, notably control of the nexus between duty free inputs and resultant export products in order to qualify as a duty drawback verification system.
To pa poveča pomen drugih elementov preverjanja pri pridobitvi statusa sistema preverjanja povračil, in sicer zlasti elementa nadzora povezave med surovinami, ki so oproščene dajatev, in proizvedenimi izvoznimi izdelki.
Concerning further verification steps installed it should be recalled, as mentioned in recital 24, that an EOU is already de jure at no point in time required to co-relate every import consignment with the destination of the corresponding resultant product.
Glede uvedbe nadaljnjih postopkov preverjanja je potrebno opozoriti, kot je bilo omenjeno v uvodni izjavi (24), da IUE že s pravnega vidika ni treba nikoli povezati uvozne pošiljke z namembnim krajem ustreznega izdelka.
Only such consignment controls, however, would provide the Indian authorities with sufficient information about the final destination of inputs to check that the duty exemptions, sales tax reimbursements and duty drawback on furnace oil do not exceed inputs for export production.
Samo takšen nadzor pošiljk bi indijskim organom zagotovil dovolj podatkov o končnem namembnem kraju surovin, da bi preverili, ali oprostitve dajatev, povračila prometnega davka in povračila dajatev za kurilno olje ne presegajo količine surovin za izvozno proizvodnjo.
Monthly tax returns for domestic sales on a self-assessment basis, which are periodically assessed by the Indian authorities, do not suffice.
Mesečne davčne napovedi za domačo prodajo na osnovi samoocene, ki jih indijski organi preverjajo periodično, ne zadoščajo.
Company internal systems, which are kept without a legal obligation under the FTP, e.g. a batch sheets system, do not suffice to replace such key requirement for a duty drawback verification system either.
Tudi interni sistemi družb, ki se izvajajo brez zakonske obveznosti iz dokumenta o zunanjetrgovinski politiki, npr. sistem serijskih obrazcev, ne morejo zadostiti tako ključni potrebi po sistemu preverjanja povračil dajatev.