natgillin/translations-raw huggingface dataset:
Concerning further verification steps installed it should be recalled, as mentioned under recital 77 and confirmed by the submissions of the exporter, that an EOU is already de jure and at no point in time required to co-relate every import consignment with the destination of the corresponding resultant product.
Glede nadaljnjih uvedenih postopkov preverjanja je potrebno opozoriti, kot je bilo omenjeno v uvodni izjavi (77) in kar je potrdila pripomba izvoznika, da IUE že de jure ni treba nikoli povezati uvozne pošiljke z namembnim krajem ustreznega nastalega 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/sales tax exemptions do not exceed inputs for export production.
Samo takšen nadzor pošiljk bi indijskim organom zagotovil dovolj podatkov o končnem namembnem kraju surovin, da bi ugotovili, da oprostitve trošarin/prometnega davka 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 periodično preverjajo, ne zadoščajo.
Company internal systems, which are kept without a legal obligation under the EXIM policy, e.g. a batch sheets system, do not suffice to replace such key requirement for a duty drawback verification system either.
Tudi interni sistemi podjetij, ki se izvajajo brez zakonske obveznosti v skladu z EXIM-politiko, npr. sistem serijskih obrazcev, ne izpolnjujejo te pomembne zahteve po sistemu preverjanja povračil dajatev.
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 biti sistem preverjanja povračil dajatev zasnovan in izvajan s strani vlade in ga ne sme upravljati vsako posamezno podjetje, ki želi vzpostaviti informacijski sistem.
Audit reports of the Indian authorities were requested both from the company and the GOI, but never made available, thus not substantiated.
Revizijska poročila indijskih oblasti so bila zahtevana od podjetja in IV, vendar niso bila nikoli posredovana in utemeljena.
Consequently it is confirmed that, since an EOU is explicitly not required by the Indian EXIM policy 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.
Tako je potrjeno, da IV ni vzpostavila učinkovitega nadzornega mehanizma za določanje, katere surovine se uporabljajo v izvozni proizvodnji in v kakšnih količinah, ker indijska EXIM-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.
IV tudi ni izvedla dodatne preiskave na osnovi dejanskih količin surovin, čeprav bi ob odsotnosti učinkovitega sistema preverjanja to načeloma morala storiti (Priloga II(II)(5) in Priloga III(II)(3) osnovne uredbe), niti ni dokazala, da ni prišlo do presežnega odpusta.
It should be recalled that such further examination in principle needs to be completed before the verification visit in such investigation is carried out, so that a verification, if considered appropriate, can take place to base findings on such further examination, Articles 11(8) and 26(1) of the basic Regulation.
Potrebno je poudariti, da je takšno dodatno preiskavo načeloma treba izvesti pred preveritvenim obiskom v takšni preiskavi, da se preveritveni obisk tako lahko izvede, če je to primerno, na podlagi ugotovitev te dodatne preiskave (člen 11(8) in 26(1) osnovne uredbe).
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, both during the review investigation period.
Ker ne obstaja dovoljen sistem povračila dajatev ali nadomestni sistem povračil, je korist, zaradi katere se lahko sprejme izravnalne ukrepe, odpust skupnih uvoznih dajatev (osnovna carina in posebna dodatna carina), ki običajno zapadejo ob uvozu, ter povračilo prometnega davka, oba v obdobju preiskave v zvezi s pregledom.
The claim of the exporter to take only into consideration the amount of duties and sales taxes saved, which were linked to inputs consumed during the review investigation period, was rejected.
Zahteva izvoznika, da se upošteva samo privarčevano višino dajatev in prometnega davka, ki se nanašata na surovine, porabljene med preiskavo v zvezi s pregledom, se zavrnje.
Conferral of the benefit in the meaning of Article 2(2) of the basic Regulation takes already place upon duty or sales tax free procurement of the input materials, since at that stage the duties would normally be due.
Dodelitev subvencij v smislu člena 2(2) osnovne uredbe se zgodi že ob dajatvi ali prometnega davka prosti nabavi surovinskega materiala, ker bi na tej stopnji običajno zapadla.
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 za surovine
The subsidy amount for the exporter which used the EOUS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the materials imported for the production sector, i.e. bulk drugs and intermediates, and the sales tax reimbursed for this sector, both during the review investigation period.
Višina subvencije za izvoznika, ki uporablja SIUE, je bila izračunana na osnovi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za materiale, uvožene za proizvodni sektor, tj. zdravila na debelo in vmesne izdelki, in povračila prometnega davka za ta sektor, oba med preiskavo 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.
Obvezne pristojbine za pridobitev subvencije so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, tako ugotovljena višina subvencije pa določena kot števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the export turnover generated by the bulk pharmaceutical sector (sector) during the review investigation period as appropriate denumerator, 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 višina subvencije dodeljena na izvozni promet farmacevtskega sektorja na debelo („sektor“) v obdobju preiskave v zvezi s pregledom kot ustrezen števec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
The subsidy margin thus obtained was 29,6 %.
Tako ugotovljena stopnja subvencije znaša 29,6 %.
Exemption from import duties (basic customs duty and special additional customs duty) on capital goods
Oprostitev uvoznih dajatev (osnovna carina in posebna dodatna carina) za investicijsko blago
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.
V skladu s členom 7(3) osnovne uredbe je subvencija za preiskovano podjetje izračuna na osnovi višine neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža normalno amortizacijo takšnega investicijskega blaga v industriji zadevnega izdelka.
In order to determine such normal depreciation period a weighted average of the depreciation periods used by all cooperating exporters has been calculated.
Za določitev običajnega obdobja amortizacije se izračuna tehtano povprečje obdobij amortizacije za vse sodelujoče izvoznike.
The claim of the EOU under investigation to use the company-specific depreciation period had to be rejected, because ‘normal’ is not synonymous for ‘individual’ but for a ‘representative average’.
Trditev preiskovanega IUE o uporabi obdobja amortizacije, ki je specifična za to podjetje, je bilo treba zavrniti, ker „običajno“ ne pomeni isto kot „posamezno“, temveč „reprezentativno povprečje“.
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 izračunana višina, ki velja za obdobje preiskave v zvezi s pregledom, je bila popravljena z dodatkom obresti za to obdobje, da se upošteva vrednost subvencij med tem obdobjem in tako ugotovi celotno subvencijo iz te sheme za prejemnika.
The amount of interest added was based on the commercial interest rate during the review investigation period in India.
Višina dodanih obresti je temeljila na komercialni obrestni meri med obdobjem preiskave v zvezi s pregledom v Indiji.
The claim of the exporter to use its lower average rate did not lead to a difference in outcome, i.e. the subsidy margin remained the same.
Zahteva izvoznika po uporabi nižje povprečne stopnje ni prinesla drugačnega rezultata, kar pomeni, da je stopnja subvencije ostala enaka.
In accordance with Article 7(2) and (3) of the basic Regulation this subsidy amount has been allocated over the export turnover generated by the sector during the review investigation period as appropriate denumerator, 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 7(3) osnovne uredbe je ta višina subvencije dodeljena 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 transportirane količine.
The subsidy margin thus obtained was 1,3 %.
Tako določena stopnja subvencije znaša 1,3 %.
Thus, the total subsidy margin under the EOUS for the company concerned amounts to 30,9 %.
Tako skupna stopnja subvencije za SIUE za zadevno podjetje znaša 30,9 %.
Export promotion capital goods scheme (EPCGS)
Shema spodbujanja izvoza investicijskega blaga („SSIIB“)
The detailed description of the EPCGS is contained in chapter 5 of the EXIM-policy 02-07 and in chapter 5 of the HOP I 02-07.
Podroben opis SSIIB je vsebovan v poglavju 5 EXIM-politike 02-07 in poglavju 5 HOP I 02-07.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Proizvajalci izvozniki, trgovci izvozniki, povezani s podpornimi izdelovalci in dobavitelji storitev, so upravičeni do te sheme.
Under the condition of an export obligation, a company is allowed to import capital goods (new and, since April 2003, second-hand capital goods up to 10 years old) at a reduced rate of duty.
Pod pogojem obveznosti izvoza je podjetju dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega) po znižani stopnji dajatve.
To this end the GOI issues upon application and payment of a fee an EPCGS licence.
V ta namen IV po vlogi in plačilu pristojbine izda SSIIB-dovoljenje.
Since April 2000 the scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under the scheme.
Od aprila 2000 shema dovoljuje znižano stopnjo uvozne dajatve v višini 5 % za vse investicijsko blago, uvoženo po tej shemi.
Until 31 March 2000, an effective duty rate of 11 % (including a 10 % surcharge) and, in case of high value imports, a zero duty rate were applicable.
Do 31. marca 2000 je veljala 11 % stopnja dajatve (vključno z 10 % dodatno dajatvijo) in, v primeru uvozov z visoko vrednostjo, ničelna stopnja dajatve.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of export goods during a certain period.
Za izpolnjevanje obveznosti izvoza se mora uvoženo investicijsko blago uporabljati za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
The EPCGS licence holder can also source the capital goods indigenously.
Imetnik dovoljenja SSIIB lahko nabavlja investicijsko blago tudi doma.
In such case, the indigenous manufacturer of capital goods may avail of the benefit for duty free import of components required to manufacture such capital goods.
V tem primeru domači proizvajalec investicijskega blaga lahko koristi dajatev prost uvoz delov, potrebnih za proizvodnjo tega investicijskega blaga.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Po drugi strani pa lahko domači proizvajalec zahteva subvencijo predvidenega izvoza glede dobave investicijskega blaga imetniku SSIIB-dovoljenja.
Upon disclosure the GOI and one exporting producer submitted that, (i) the depreciation period used for capital goods has allegedly not been adequately disclosed to interested parties and (ii) that it was not sufficiently set out why and to which extent interest has been added to arrive at the countervailable subsidy amount.
Ob razkritju sta IV in en proizvajalec izvoznik trdila, da (i) obdobje amortizacije, ki se uporablja za investicijsko blago, domnevno ni bilo ustrezno pojasnjeno zainteresiranim strankam in (ii) da ni bilo ustrezno obrazloženo, zakaj in do kakšne mere so bile dodane obresti, da je bila ugotovljena višina subvencije, v zvezi s katero se lahko sprejmejo izravnalni ukrepi.
Conclusion on EPCG Scheme
Zaključki o shemi SSIIB
The EPCGS provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
SSIIB zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI’s duty revenue which would be otherwise due.
Znižanje dajatve predstavlja finančni prispevek IV, ker ta koncesija zmanjša prihodek IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve its liquidity.
Poleg tega znižanje dajatve izvozniku prinese korist, saj dajatve, privarčevane pri uvozu, izboljšajo njegovo likvidnost.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences can not be obtained without a commitment to export.
Nadalje je SSIIB zakonsko pogojena z opravljenim izvozom, ker takšna dovoljenja ni mogoče dobiti brez izpolnjevanja obveznosti izvoza.
Therefore it is deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Zato se šteje za specifično in za takšno, da se v zvezi z njo lahko sprejme izravnalne ukrepe v skladu s členom 3(4)(a) osnovne uredbe.
Eventually, this scheme can not be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Končno te sheme ni mogoče šteti za dovoljen sistem povračil dajatev ali nadomestni sistem povračil v pomenu člena 2(1)(a)(ii) osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi, določeni v točki (i) Priloge I osnovne uredbe, ne zajemajo investicijskega blaga, ker se to blago ne uporablja v proizvodnji izvoznih izdelkov.
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the antibiotics industry.
Višina subvencije je bila izračunana v skladu s členom 7(3) osnovne uredbe na osnovi neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža običajno obdobje amortizacije takšnega investicijskega blaga v industriji antibiotikov.
In accordance with the established practice, the amount so calculated which is attributable to the review investigation period has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
V skladu z uveljavljeno prakso je bila tako dobljena višina, ki se nanaša na obdobje preiskave v zvezi s pregledom, popravljena z dodatkom obresti za to obdobje, da se odrazi vrednost subvencije v tem obdobju.
The commercial interest rate during the review investigation period in India was considered appropriate for this purpose.
V ta namen se je štela kot primerna komercialna obrestna mera v Indiji v obdobju preiskave v zvezi s pregledom.
In accordance with Article 7(2) and 7(3) of the basic Regulation this subsidy amount has been allocated over the export turnover during the review investigation period as appropriate denumerator, 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 7(3) osnovne uredbe je ta višina subvencije dodeljena na izvozni promet 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 transportirane količine.
Four companies benefited from this scheme during the review investigation period.
Štiri podjetja so to shemo uporabljala v času preiskave v zvezi s pregledom.
The subsidies obtained were negligible.
Pridobljene subvencije so bile zanemarljive.
Since the EPCGS will not be countervailed in the case at hand, it is not necessary to respond to the corresponding disclosure comments.
Ker v tem primeru SSIIB ne bo izravnana, ni treba odgovoriti na ustrezne pripombe ob razkritju.
Export Credit Scheme (ECS)
Shema izvoznih kreditov („SIK“)
The details of the scheme are set by in Master Circular IECD No 5/04.02.02/2002-03 (Export Credit in Foreign Currency) and Master Circular IECD No 4/04.02.02/2002-03 (Rupee Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti sheme so vsebovane v Master Circular IECD št. 5/04.02.02/2002-03 (izvozni kredit v tuji valuti) in Master Circular IECD št. 4/04.02.02/2002-03 (izvozni kredit v rupijah) Indijske centralne banke („ICB“), ki sta naslovljena na vse komercialne banke v Indiji.
Manufacturing exporters and merchant exporters are eligible for this scheme.
Do te sheme so upravičeni izdelovalci izvozniki in trgovci izvozniki.
Under this scheme, the RBI mandatorily 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 ICB 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 z mednarodno konkurenčnimi obrestnimi merami“.
The ECS consists of two subschemes, 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, in 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.
ICB bankam tudi nalaga, da določen znesek svojih neto bančnih kreditov namenjajo 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.
Kot posledica teh Master Circulars ICB lahko izvozniki pridobijo izvozne kredite po prioritetnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinski krediti“), ki so določene izključno po tržnih pogojih.
In fact, high rating companies might be in a position to obtain export credits and cash credits at the same conditions.
Dejansko bi lahko podjetja z dobro boniteto pridobila izvozne in gotovinske kredite pod enakimi pogoji.
Upon disclosure two exporters, which received benefits under this scheme, argued that the ECS is not a countervailable subsidy.
Ob razkritju sta dva izvoznika, ki sta uporabljala to shemo, ugovarjala, da SIK ni subvencija, v zvezi s katero se lahko sprejmejo izravnalni ukrepi.
To this end, they submitted that (i) a countervailable subsidy requires the transfer of public funds, (ii) the rates for ECS credits are set under market conditions, because different commercial banks offer significantly different interest rates and (iii) interest rates for cash credits are higher as compared with those for export credits, because export financing is less risky (self executing) and, in case of foreign currency export credits, due to allegedly lower inflation of freely convertible foreign currencies as compared with the Indian rupee currency, which it was claimed to have an impact of the interest rates.
V ta namen sta trdila, da (i) subvencija, v zvezi s katero se lahko sprejmejo izravnalni ukrepi, zahteva prenos javnih sredstev, (ii) so obrestne mere SIK kreditov določene po tržnih pogojih, ker različne komercialne banke ponujajo zelo različne obrestne mere, in (iii) so obrestne mere za gotovinske kredite višje kot za izvozne kredite, ker je izvozno kreditiranje manj tvegano („samoizvršujoče“) in, v primeru izvoznih kreditov v tuji valuti, podvrženo domnevno nižji inflaciji prosto konvertibilnih tujih valut v primerjavi z vrednostjo indijske rupije, kar naj bi vplivalo na obrestne mere.
Furthermore, one exporter claimed, and without providing any new calculation of the subsidy margin, that for calculation purposes rates of other banks, and not those banks identified during the verification visit as lending banks, should be used and in any event only the lowest rates both for export and cash credits taken for the comparison.
Poleg tega je eden izmed izvoznikov, ne da bi predložil novi izračuna stopnje subvencij, trdil, da je za izračun treba uporabiti obrestne mere drugih bank, in ne bank, ki so bile med preveritvenim obiskom opredeljene kot posojilodajalne banke, ter v vsakem primeru pri primerjavi upoštevati samo najnižje obrestne mere za izvozne in gotovinske kredite.