natgillin/translations-raw huggingface dataset:
In addition, a duty drawback verification system needs to be designed and enforced by a government and should not be left to the discretion of the management of each individual company concerned to set up an information system.
Poleg tega mora sistem preverjanja povračil dajatev zasnovati in izvajati vlada in ga ne sme upravljati vsaka posamezna družba, ki želi vzpostaviti informacijski sistem.
Consequently, it is found that, since an EOU is explicitly not required by the Indian FTP to record the nexus between input materials and the resultant product, no effective control mechanism was set up by the GOI to determine which inputs were consumed in export production and in what amounts.
Zato se ugotavlja, da indijska vlada ni vzpostavila učinkovitega nadzornega mehanizma za določitev, katere surovine in v kakšnih količinah se uporabljajo v izvozni proizvodnji, ker indijska zunanjetrgovinska politika od IUE izrecno ne zahteva, da dokumentira povezavo med surovinami in proizvedenim izdelkom.
Also, the GOI neither carried out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effective 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 indijska vlada ni izvajala nadaljnjega nadzora na podlagi dejanske porabe surovin, čeprav bi to v odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) osnovne uredbe) morala storiti, in ni dokazala, da ni prišlo do presežnega odpusta.
Upon disclosure, the applicant argued that not the same methodology, within the meaning of Article 22(4) of the basic Regulation, was used in the case at hand as compared with the original investigation when assessing the EOUS.
Ob razkritju je vlagatelj trdil, da v primerjavi s prvotno preiskavo za oceno SIUE v tem primeru v smislu člena 22(4) osnovne uredbe ni bila uporabljena ista tehnologija.
It must be noted that exporters in the original investigation provided evidence that no excess remission occurred and for this reason the duty exemption on raw material procurements under the EOUS was originally not countervailed.
Treba je opozoriti, da so izvozniki med prvotno preiskavo predložili dokaze, da ni bilo presežnega odpusta, zato oprostitev dajatev za nabavo surovin v okviru SIUE prvotno ni bila izravnana.
However, the applicant did not provide such evidence in the case at hand.
Vendar vlagatelj v tem primeru ni predložil takšnih dokazov.
In this context, it is also noted that it sold the product concerned on the domestic market as well, i.e. not all duty free procured input materials were necessarily consumed in export production.
V zvezi s tem je prav tako treba opozoriti, da je vlagatelj zadevni izdelek prodajal tudi na domačem trgu, kar pomeni, da niso bile vse surovine, nabavljene brez plačila dajatev, nujno uporabljene za izvozno proizvodnjo.
Furthermore, in particular the fact that according to the Indian law EOUS exporters are not obliged to co-relate import consignments with the destination of the corresponding resultant product, constitutes a circumstance not established in the original investigation.
Poleg tega je dejstvo, da v skladu z indijskim zakonom izvoznikom SIUE ni treba povezati uvozne pošiljke z namembnim krajem ustreznega izdelka, okoliščina, ki ni bila ugotovljena med prvotno preiskavo.
Therefore, the scheme has been assessed in the present case in accordance with the provisions of Article 22(4) of the basic Regulation, which stipulates that new circumstances need to be considered.
Zato je bila v tem primeru shema ocenjena v skladu z določbami člena 22(4) osnovne uredbe, ki določa, da se morajo nove okoliščine upoštevati.
Consequently, the present finding, that the EOUS does not constitute a permitted duty drawback or substitution drawback system, is confirmed.
Zato je sedanja ugotovitev, da SIUE ne pomeni dovoljenih povračil dajatev ali sistema povračila subvencij, potrjena.
Calculation of the subsidy amount
Izračun zneska subvencije
Accordingly, in the absence of a permitted duty drawback system or substitution drawback system, the countervailable benefit is the remission of total import duties (basic customs duty and special additional customs duty) normally due upon importation, as well as the sales tax reimbursement and duty drawback on furnace oil, all during the review investigation period.
Ker dovoljeni sistemi povračila dajatev ali nadomestni sistemi povračil ne obstajajo, pomenijo torej ugodnosti od izravnalnih ukrepov odpust skupnih uvoznih dajatev (osnovne carine in posebne dodatne carine), ki se običajno zaračunajo ob uvozu, ter povračilo prometnega davka in povračilo dajatev za kurilno olje, in sicer med obdobjem preiskave v zvezi s pregledom.
Upon disclosure, the applicant claimed that the subsidy amount, including interest adjustments for non recurring subsidies, should be calculated only on the basis of the seven months of the review investigation period during which it was in commercial operation.
Ob razkritju je vlagatelj trdil, da bi moral biti znesek subvencije, vključno z obrestnimi prilagoditvami za enkratne subvencije, izračunan samo na podlagi 7-mesečnega obdobja preiskave v zvezi s pregledom, med katerim je bil vlagatelj komercialno dejaven.
Alternatively, the applicant requested to consider only a 10-month period, which includes its trial production period.
Kot drugo možnost je vlagatelj zahteval obravnavo samo 10-mesečnega obdobja, kar vključuje tudi poskusno obdobje njegove proizvodnje.
According to Article 5 of the basic Regulation, the amount of countervailable subsidies shall be calculated in terms of the benefit conferred on the recipient, which is found to exist during an investigation period.
V skladu s členom 5 osnovne uredbe je treba znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunati v smislu na prejemnika prenesene ugodnosti, katere obstoj se ugotovi med obdobjem preiskave.
In conformity with the same provision and standard EC practice, a period of 12 months was chosen as review investigation period and findings are based on this period of time.
V skladu z isto določbo in standardno prakso ES je bilo za obdobje preiskave v zvezi s pregledom izbrano 12-mesečno obdobje; ugotovitve temeljijo na tem časovnem obdobju.
No provision in the basic Regulation stipulates that start up phases of a company shall be disregarded.
Nobena določba osnovne uredbe ne določa, da se začetne faze v delovanju družbe ne upoštevajo.
The claim of the applicant had therefore been rejected.
Zato je bil zahtevek vlagatelja zavrnjen.
Exemption from import duties (basic customs duty and special additional customs duty) and sales tax reimbursement on raw materials
Oprostitev uvoznih dajatev (osnovna carina in posebna dodatna carina) in povračilo prometnega davka na surovine
The subsidy amount for the applicant was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the materials imported, as well as sales tax and the duty drawback on furnace oil eligible for reimbursement, all during the review investigation period.
Znesek subvencije za vlagatelja je bil izračunan na osnovi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za uvožene materiale, tako kot tudi upravičena povračila prometnega davka in povračila dajatev za kurilno olje, in sicer med obdobjem preiskave v zvezi s pregledom.
Fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation from this sum to arrive at the subsidy amount as numerator.
Pristojbine za pridobitev subvencije so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, da je tako ugotovljena višina subvencije postala števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the export turnover as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je ta znesek subvencije dodeljen na izvozni promet kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus obtained was 12,6 %.
Tako ugotovljena stopnja subvencije je znašala 12,6 %.
In this context, the applicant claimed that only the proportion of the subsidy amount directly attributable to the product concerned should be used as numerator.
V tem smislu je vlagatelj trdil, da bi se kot števec moral uporabiti le del zneska subvencije, ki je neposredno namenjen zadevnemu izdelku.
The applicant produces a small amount of PET of lower viscosity as the product concerned and the intermediate product amorphous PET-chips, which do not fall under the product scope of this investigation.
Vlagatelj proizvaja majhne količine PET nižje viskoznosti, kot je zadevni izdelek, in vmesni izdelek, amorfne PET granulate; omenjena izdelka ne spadata med izdelke, zajete v to preiskavo.
It suggested apportioning the subsidy amount on the basis of the turnover of the product concerned in relation to the total turnover.
Predlagal je porazdelitev zneska subvencije na podlagi prometa zadevnega izdelka glede na celotni promet.
However, it is noted that the various input materials cannot be per se linked either to the product concerned or PET of a lower viscosity and the intermediate product because the same input materials could be used for the production of all these types.
Vendar različne surovine ne morejo biti same po sebi povezane ali z zadevnim izdelkom ali s PET nižje viskoznosti in vmesnim izdelkom, saj se za proizvodnjo vseh teh vrst lahko uporabljajo enake surovine.
Moreover, as set out in recitals 32 to 38, no proper verification system with regard to the final destination of the input materials was in place.
Poleg tega ni obstajal noben primeren sistem preverjanja namembnega kraja surovin, kakor je navedeno v uvodnih izjavah od (32) do (38).
In such case and in line with Article 7(2) of the basic Regulation, both numerator and denominator were determined on the basis of the total product range of the applicant in order to allocate the subsidy amount attributable to the product concerned.
V takšnem primeru in v skladu s členom 7(2) osnovne uredbe, sta bila tako števec kot imenovalec določena na podlagi celotnega obsega izdelkov vlagatelja, da bi se dodelil znesek subvencije, ki je namenjen zadevnemu izdelku.
The applicant did not substantiate that any alternative methodology would lead to a more precise result.
Vlagatelj ni dokazal, da bi katera koli druga metodologija pripeljala do natančnejšega rezultata.
In particular, it is noted that even if the claim was accepted, the denominator would be reduced pro rata, thus leading to the identical overall result.
Zlasti je treba opozoriti, da bi bil tudi v primeru sprejetja zahtevka imenovalec sorazmerno znižan, kar bi pripeljalo do enakega skupnega rezultata.
Unlike raw materials, capital goods are not physically incorporated into the finished goods.
Za razliko od surovin investicijsko blago ni fizično vključeno v končno blago.
In accordance with Article 7(3) of the basic Regulation, the benefit to the investigated company has been calculated on the basis of the amount of unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry of the product concerned (i.e. 18,465 years), which leads to a depreciation rate of rounded 5,42 %.
V skladu s členom 7(3) osnovne uredbe je ugodnost za preiskovano družbo izračunana na podlagi zneska neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža normalno amortizacijsko dobo takšnega investicijskega blaga v industriji zadevnega izdelka (tj. 18,465 let), kar pripelje do zaokrožene amortizacijske stopnje 5,42 %).
The amount so calculated which is then attributable to the review investigation period has been adjusted by adding interest during this period in order to reflect the value of the benefit over time and thereby establishing the full benefit of this scheme to the recipient.
Tako izračunan znesek, ki velja za obdobje preiskave v zvezi s pregledom, je bil popravljen z dodatkom obresti za to obdobje, da odraža vrednost ugodnosti med tem obdobjem in tako ugotovi celotno ugodnost iz te sheme za prejemnika.
The amount of interest added was based on the commercial interest rate during the review investigation period in India.
Znesek dodanih obresti je temeljil na komercialni obrestni meri med obdobjem preiskave v zvezi s pregledom v Indiji.
In accordance with Article 7(2) and (3) of the basic Regulation, this subsidy amount has been allocated over the export turnover generated during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členoma 7(2) in (3) osnovne uredbe je ta znesek subvencije dodeljen na izvozni promet sektorja v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus obtained was 0,9 %.
Tako ugotovljena stopnja subvencije je znašala 0,9 %.
Upon disclosure, the applicant argued that its company specific depreciation period of 18,93 years should be used instead of 18,465 years, which is the combined average together with the originally established depreciation period.
Ob razkritju je vlagatelj trdil, da bi morala biti uporabljena posebna amortizacijska doba njegove družbe 18,93 let, in ne 18,465 let, ki je skupno povprečje s prvotno določeno amortizacijsko dobo.
Further, it claimed that its individual depreciation period reflects the industry standard nowadays in India.
Trdil je tudi, da individualna amortizacijska doba odraža sedanjo industrijski standard v Indiji.
However, as set out above, Article 7(3) of the basic Regulation requires a focus on the normal, i.e. average, depreciation period of the industry and not on a company-specific period.
Vendar, kot je določeno zgoraj, člen 7(3) osnovne uredbe zahteva obravnavo normalne, tj. povprečne amortizacijske dobe industrije in ne posebne dobe družbe.
Moreover, the applicant did not substantiate that the industry depreciation standard of the industry concerned has generally increased.
Poleg tega vlagatelj ni dokazal, da se je amortizacijski standard zadevne industrije na splošno zvišal.
The argument was therefore rejected.
Argument je bil zato zavrnjen.
Furthermore, the applicant claimed that for calculating the subsidy amount the depreciation rate should not have been rounded up.
Vlagatelj je trdil tudi, da za izračun zneska subvencije amortizacijska stopnja ne bi smela biti zaokrožena.
However, it is noted that the rounding has no impact on the overall result, thus this comment being of no consequence.
Vendar se ugotavlja, da ta zaokrožitev ne vpliva na celotni rezultat, zato ta opomba nima vpliva.
Consequently, the total subsidy rate under the EOUS for the applicant amounts to 13,5 %.
Posledično celotna stopnja subvencije v okviru SIUE za vlagatelja znaša 13,5 %.
SCHEMES ORIGINALLY INVESTIGATED BUT NOT USED BY THE COMPANY
PRVOTNO PROUČENE SHEME, KI JIH DRUŽBA NI UPORABILA
Duty Entitlement Passbook Scheme (DEPBS)
Shema „Duty Entitlement Passbook“ (DEPBS)
The applicant had not availed itself of benefits under the DEPBS.
Vlagatelj ni koristil ugodnosti iz DEBPS.
It was established that the applicant had not imported capital goods under the EPCGS and, therefore, had not availed itself of the EPCGS.
Ugotovljeno je bilo, da vlagatelj ni uvozil investicijskega blaga v okviru EPCGS in zato ni koristil EPCGS.
Income Tax Exemption Scheme
Shema oprostitve davka na dohodek
It was established that the applicant did not, in the absence of taxable profits, receive the benefit of an income tax exemption under Section 10B of the Income Tax Act 1961 during the review investigation period.
Ugotovljeno je bilo, da vlagatelj med obdobjem preiskave v zvezi s pregledom v primeru odsotnosti obdavčljivega dobička ni bil deležen ugodnosti oprostitve davka od dohodka v okviru člena 10B zakona o davku od dohodka iz leta 1961.
OTHER SCHEMES USED BY THE COMPANY IN RELATION TO THE PRODUCT CONCERNED AND FOUND COUNTERVAILABLE
DRUGE SHEME, KI JIH JE DRUŽBA UPORABLJALA V ZVEZI Z ZADEVNIM IZDELKOM IN PROTI KATERIM BI SE LAHKO UVEDLI IZRAVNALNI UKREPI
Export Credit Scheme (ECS)
Shema izvoznih kreditov (SIK)
The ECS is based on sections 21 and 35A of the Indian Banking Regulation Act 1949, which allow the Reserve Bank of India (‘RBI’) to direct commercial banks in the field of export credits.
SIK temelji na točkah 21 in 35A indijskega zakona o bančništvu (Indian Banking Regulation Act) iz leta 1949, ki omogoča indijski centralni banki „Reserve Bank of India (RBI)“, da usmerja komercialne banke na področju izvoznih kreditov.
The details of the scheme are set out in Master Circular IECD No 35/04.02.02/2004-05 (Foreign Currency Export Credit) and Master Circular IECD No 27/04.02.02/2004-05 (Rupee Export Credit) of the RBI, which are addressed to all commercial banks in India.
Podrobnosti sheme so določene v Master Circular IECD št. 35/04.02.02/2004-05 (izvozni kredit v tuji valuti) in Master Circular IECD št. 27/04.02.02/2004-05 (izvozni kredit v rupijah) RBI, ki sta naslovljena na vse komercialne banke v Indiji.
Manufacturing exporters and merchant exporters are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki.
Under this scheme, the RBI mandatory sets maximum ceiling interest rates applicable to export credits, both in Indian rupees or in foreign currency, which commercial banks can charge an exporter ‘with a view to making credit available to exporters at internationally competitive rates’.
V okviru te sheme RBI obvezujoče določa najvišje obrestne mere za izvozne kredite v indijskih rupijah ali v tuji valuti, ki jih lahko komercialne banke obračunajo izvozniku, z namenom „omogočiti izvoznikom dostop do kreditov po mednarodno konkurenčnih obrestnih merah“.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme (packing credit), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
SIK sestavljata dve podshemi, shema izvoznih kreditov pred odpremo („kredit za embaliranje“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, ter shema izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
The RBI also directs the banks to provide a certain amount of their net bank credit towards export finance.
RBI bankam tudi nalaga, da določen znesek svojih neto bančnih kreditov namenijo za financiranje izvoza.
As a result of these RBI Master Circulars, exporters can obtain export credits at preferential interest rates compared with the interest rates for ordinary commercial credits (cash credits), which are purely set under market conditions.
Zaradi teh Master Circulars RBI lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinski krediti“), ki so določene izključno pod tržnimi pogoji.
In this respect, the Master Circular on Rupee Export Credit notes that ‘ceiling rates of interest on credit extended to exporters as prescribed in this Circular are lower than the maximum lending rates normally charged to other borrowers and are, therefore, indicated as concessive in this sense.’
V zvezi s tem Master Circular o izvoznih kreditih v rupijah navaja, da so „najvišje obrestne mere za kredite za izvoznike, kot je določeno v tej okrožnici, nižje od najvišjih obrestnih mer, ki se običajno obračunajo ostalim posojilojemalcem in se zato v tem smislu pojmujejo kot koncesijske“.
Due to the RBI Master Circulars, the applicant enjoyed preferential interest rates for ECS credits as compared with its cash credit interest rates.
Zaradi Master Circulars RBI je lahko vlagatelj v primerjavi z obrestnimi merami gotovinskih kreditov za kredite SIK koristil preferencialne obrestne mere.
Conclusion on the ECS
Sklepi v zvezi z SIK
Firstly, the preferential interest rates of an ECS credit set by the RBI Master Circulars mentioned in recital 55 decreased interest costs of the applicant as compared with credit costs purely set by market conditions, thus conferring a benefit within the meaning of Article 2(2) of the basic Regulation on it.
Prvič, preferencialne obrestne mere kredita SIK, določene z Master Circulars RBI iz uvodne izjave (55), so v primerjavi s kreditnimi stroški, določenimi izključno s tržnimi pogoji, znižale stroške obresti vlagatelja, in mu tako omogočile dodelitev ugodnosti v smislu člena 2(2) osnovne uredbe.
Secondly, and despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is to be considered as a financial contribution by a government within the meaning of Article 2(1)(iv) of the basic Regulation.
Drugič, kljub dejstvu, da preferencialne kredite v okviru SIK dodelijo komercialne banke, se te ugodnosti obravnavajo kot 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 WTO Agreement on Subsidies and Countervailing Measures (‘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 okviru tega je treba poudariti, da niti člen 2(1)(iv) osnovne uredbe niti Sporazum STO o subvencijah in izravnalnih ukrepih ne zahtevata bremenitve javnih računov, npr. povračila indijske vlade komercialnim bankam, 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.
RBI je javni organ in tako spada pod opredelitev „vlada“, 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, izpolnjuje cilje javne politike, npr. monetarne politike; njeno upravo imenuje indijska vlada.
The RBI directs private bodies in the sense that the commercial banks are bound by certain conditions, inter alia, (i) by the maximum ceilings for interest rates on export credits mandated in the RBI Master Circulars and (ii) by the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
RBI usmerja zasebna telesa, saj so komercialne banke vezane na določene pogoje, med drugim na (i) najvišje dovoljene obrestne mere za izvozne kredite, določene v Master Circulars RBI, in na določbe RBI, 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.
Ta usmeritev komercialne banke zavezuje k izvajanju funkcij, omenjenih v členu 2(1)(a)(i) osnovne uredbe, v tem primeru posojil v obliki prioritetnega financiranja izvoza.