natgillin/translations-raw huggingface dataset:
The alleged comparability of the ALS with the EC inward processing system is irrelevant since the EC system is not subject to the present investigation.
Prav tako ni dokazala, da ni prišlo do presežnega odpusta. Domnevna primerljivost SVD s sistemom aktivnega plemenitenja ES ni relevantna, saj sistem ES ni predmet te preiskave.
The other verification elements claimed upon disclosure either no longer exist (i.e. the DEEC-book was abolished by the EXIM policy 02-07) or are apparently, in the absence of an effective control of actual consumption registers, based on the overly generous SIONs, which is not sufficient (i.e. information on import export documents, customs bond register, redemption control of ALS).
Drugi elementi preverjanja, ki so bili vzpostavljeni ob razkritju, bodisi ne obstajajo več (npr. DEEC-knjiga je bila ukinjena z EXIM-politiko 02-07) bodisi očitno, ob odsotnosti učinkovitega nadzora evidenc dejanske porabe, temeljijo na preveč ugodnih SION, kar pa ni zadostno (npr. podatki o uvozno-izvoznih dokumentih, evidenca carinskih obveznic, nadzor SVD).
Auditing reports of the Indian authorities with regard to the exporting producers under investigation have not been provided.
Revizijska poročila indijskih organov glede proizvajalcev izvoznikov, ki so v preiskovalnem postopku, niso bila predložena.
Finally, since the ALS was never previously analysed on a basis of facts comparable with those established during the present investigation, in particular in view of the imprecision of the SIONs for the product concerned, no binding precedent not to countervail the scheme exists.
Ker SVD ni bila nikoli prej analizirana na osnovi dejstev, ki bi bila primerljiva z dejstvi, ugotovljenimi v tej preiskavi, zlasti glede nenatančnosti SION za zadevni izdelek, ne obstaja noben zavezujoč precedens, ki bi preprečeval izravnavo za sheme.
These four subschemes are therefore countervailable.
Za te štiri podsheme je torej mogoče sprejeti izravnalne ukrepe.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni korist izravnalnih ukrepov odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
Contrary to the disclosure submissions made by the GOI and two exporters, the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
V nasprotju z trditvami ob razkritju, ki so jih predložili IV in dva izvoznika, osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
According to Article 2(1)(a)(ii) and Annex I(i) of the basic Regulation only an excess remission of duties can be countervailed, provided the conditions of Annexes II and III of the basic Regulation are met.
V skladu s členom 2(1)(a)(ii) in Prilogo I(i) osnovne uredbe se lahko izravna le presežne odpuste, če so izpolnjeni pogoji iz prilog II in III osnovne uredbe.
However, these conditions were not fulfilled in the present case.
Toda v tem primeru ti pogoji niso bili izpolnjeni.
Thus, if an absence of an adequate monitoring process is established, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of (revenue foregone) unpaid duties, rather than any purported excess remission, applies.
Ker niso vzpostavljeni ustrezni postopki nadzora, se zgornja izjema za sheme povračil ne uporablja in se uporablja normalno pravilo za izravnavanje zneska (izpad prihodka) neplačanih dajatev, ne pa domnevni presežni odpust.
As set out in Annexes II(II) and III(II) of the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kot je določeno v prilogah II(II) in III(II) osnovne uredbe, za izračun presežnega odpusta ni zadolžen preiskovalni organ.
To the contrary, according to Article 2(1)(a)(ii) of the basic Regulation it only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
Nasprotno, v skladu s členom 2(1)(a)(ii) osnovne uredbe mora ta samo zbrati zadostne dokaze, da zavrne domnevno ustreznost sistema preverjanja.
It should further be noted, that an additional examination by the Indian authorities in the absence of an effectively applied verification system needs to be done in a timely manner, i.e. normally before the on the spot verification in a countervailing duty investigation.
Nadalje je treba poudariti, da morajo indijski organi zaradi odsotnosti učinkovitega sistema preverjanja pravočasno izvesti dodatno preiskavo, tj. običajno pred preveritvenimi obiski v preiskavi o izravnalni dajatvi.
The calculation of a duty remission in excess provided by one exporter after disclosure is neither timely nor done by the GOI.
Izračun presežnega odpusta dajatve, ki ga je en izvoznik predložil po razkritju, ni niti pravočasen niti ga ni pripravila IV.
Therefore, it has to be disregarded.
Zato se ga ne upošteva.
The subsidy amounts for the exporters which used the ALS were calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the four subschemes used for the product concerned during the review investigation period as set out under recital 31 (numerator).
Zneski subvencij za izvoznike, ki so uporabljali SVD, so bili izračunani na osnovi podatkov o opuščenih uvoznih dajatvah (osnovne carine in posebne dodatne carine) za material, uvožen po štirih podshemah med obdobjem preiskave v zvezi s pregledom, kot je določeno v uvodni izjavi (31) (števec).
In accordance with Article 7(1)(a) of the basic Regulation, fees necessarily incurred to obtain the subsidy were deducted from the subsidy amounts where justified claims were made.
V skladu s členom 7(1)(a) osnovne uredbe se pristojbine, ki jih je treba obvezno plačati za pridobitev subvencije, odštejejo od zneskov subvencije, če so bile za to vložene upravičene zahteve.
In accordance with Article 7(2) of the basic Regulation, these subsidy amounts have been allocated over the export turnover generated by the product concerned during the review investigation period as appropriate denumerator, because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe so se ti zneski subvencij dodelili za prihodke od izvoza, ki ga je v obdobju preiskave v zvezi s pregledom ustvaril zadevni izdelek, kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
Six companies benefited from this scheme during the review investigation period and obtained subsidies of between 22,0 and 25,8 % (see table in recital 154).
Šest podjetij je uporabljalo to shemo v obdobju preiskave v zvezi s pregledom in prejelo subvencije med 22,0 % in 25,8 % (glej tabelo v uvodni izjavi (154) spodaj).
Duty Entitlement Passbook Scheme (DEPBS)
Shema Duty Entitlement Passbook („DEPBS“)
The detailed description of the DEPBS is contained in paragraph 4.3 of the EXIM-policy 02-07 and in chapter 4 of the HOP I 02-07.
Podroben opis DEPBS je vsebovan v odstavku 4.3 EXIM-politike 02-07 in poglavju 4 HOP I 02-07.
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
Vsak proizvajalec izvoznik ali trgovec izvoznik je upravičen do te sheme.
Practical implementation of the DEPBS
Praktično izvajanje DEPBS
An eligible exporter can apply for DEPBS credits which are calculated as a percentage of the value of products exported under this scheme.
Upravičeni izvoznik lahko zaprosi za DEPBS kredite, ki so izračunani kot delež vrednosti izvoženih izdelkov iz te sheme.
Such DEPBS rates have been established by the Indian authorities for most products, including the product concerned.
Takšne stopnje DEPBS so indijski organi določili za večino izdelkov, vključno z zadevnimi izdelki.
They are determined on the basis of SIONs, taking into account a presumed import content of inputs in the export product and the customs duty incidence on such presumed imports, regardless of whether import duties have actually been paid or not.
Določene so na osnovi SION, ob upoštevanju domnevne uvozne količine surovin v izvoženem izdelku in učinka carin na takšne domnevne količine uvoza, ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
To be eligible for benefits under this scheme, a company must export.
Da je upravičeno do subvencij iz te sheme, mora podjetje izvažati.
At the point in time of the export transaction, a declaration must be made by the exporter to the authorities in India indicating that the export is taking place under the DEPBS.
V trenutku izvoznega posla mora izvoznik indijskim organom izdati deklaracijo, ki navaja, da izvoz poteka v okviru DEPBS.
In order for the goods to be exported, the Indian customs authorities issue, during the dispatch procedure, an export shipping bill. This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Za izvoz blaga indijski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument vsebuje med drugim znesek DEPBS kredita, ki se dodeli za izvozni posel.
At this point in time, the exporter knows the benefit it will receive.
Na tej točki je izvozniku znan znesek, ki ga bo prejel.
Once the customs authorities issue an export shipping bill, the GOI has no discretion over the granting of a DEPBS credit.
Ko carinski organi izdajo izvozno odpremnico, IV ne more več odločati o dodelitvi DEPBS kredita.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration is made.
Primerna stopnja DEPBS kredita za izračun subvencij je tista, ki se uporablja v času izdaje izvozne deklaracije.
Therefore, there is no possibility for a retroactive amendment to the level of the benefit.
Tako višine subvencije ni možno spreminjati za nazaj.
It was also found that in accordance with Indian accounting standards, DEPBS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Ugotovljeno je bilo tudi, da se v skladu z indijskimi računovodskimi standardi, DEPBS krediti lahko, ko je izpolnjena obveznost izvoza, na podlagi vnaprejšnje vknjižbe knjižijo na komercialnih računih kot prihodek.
Such credits can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Takšni krediti se lahko uporabljajo za plačilo carin na kasnejši uvoz vsakršnega blaga, ki se neomejeno uvaža, razen investicijskega blaga.
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Blago, uvoženo s takšnimi krediti, se lahko proda na domačem trgu (ob plačilu prometnega davka) ali uporabi v druge namene.
DEPBS credits are freely transferable and valid for a period of 12 months from the date of issue.
DEPBS krediti se lahko prosto prenašajo in so veljavni 12 mesecev od datuma izdaje.
An application for DEPBS credits can cover up to 25 export transactions and, if electronically filed, an unlimited amount of export transactions.
Vloga za DEPBS kredite lahko zajema do 25 izvoznih poslov in, če je vložena elektronsko, neomejeno število izvoznih poslov.
De facto, no strict deadlines to apply for DEPBS credits exist, because the time periods mentioned in chapter 4.47 HOP I 02-07 are always counted from the most recent export transaction included in a given DEPBS application.
Dejansko za vlogo za DEPBS kredite ne obstajajo strogi roki, ker se roki iz poglavja 4.47 HOP I 02-07 vedno šteje od zadnjega izvoznega posla, ki je naveden v vlogi za DEPBS.
Upon disclosure three exporters, which received benefits under this scheme, commented on the DEPBS analysis as set out above.
Ob razkritju so trije izvozniki, ki so prejemali subvencije iz te sheme, predložili pripombe na zgornjo analizo DEPBS.
They submitted that (i) contrary to the findings in recitals 53 and 59 materials imported under the DEPBS allegedly have to be used for export production and DEPBS credit can allegedly only be obtained if goods are exported which bear import duties on its input materials, (ii) the new calculation methodology for countervailable amounts (focus on the export transaction, see recitals 61 and 62) should not be used, because a benefit is allegedly only conferred upon usage of the credit and for the reason that the new approach discriminatorily departs from earlier EC precedence, (iii) DEBPS should only be countervailed to the extent that such credits were obtained for the product concerned and (iv) a DEPBS-rate reduction which took place in February 2004 should be taken into consideration.
Trdili so, da (i) v nasprotju z ugotovitvami uvodnih izjav (53) in (59) materiali, uvoženi po DEPBS, domnevno morajo biti uporabljeni za proizvodnjo za izvoz in da je DEPBS kredit domnevno mogoče prejeti le, če je blago izvoženo in za surovinske materiale veljajo uvozne dajatve, (ii) se ne sme uporabljati nove metodologije izračunavanja izravnalnih zneskov (poudarek na izvoznem poslu, glej uvodni izjavi (61) in (62) spodaj), ker se subvencijo domnevno podeli ob uporabi kredita in ker se nov pristop diskriminatorno razhaja s precedensom EU iz preteklosti, (iii) se DEBPS lahko izravnava samo, če so takšni krediti dodeljeni za zadevne izdelke, in (iv) je treba upoštevati znižanje stopnje DEPBS, ki je bila uvedena februarja 2004.
Conclusions on the DEPBS
Zaključki o DEPBS
The DEPBS provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
DEPBS zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
A DEPBS credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties, thus decreasing the GOI’s duty revenue which would be otherwise due.
DEPBS-kredit je finančni prispevek s strani IV, saj bo kredit na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves its liquidity.
Poleg tega DEPBS-kredit za izvoznika predstavlja korist, ker izboljša njegovo likvidnost.
Furthermore, the DEPBS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Nadalje je DEPBS zakonsko pogojena z opravljenim izvozom in se tako šteje kot specifična in je zanjo torej v skladu s členom 3(4)(a) osnovne uredbe mogoče sprejeti izravnalne ukrepe.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Ta shema se ne more šteti za dovoljen sistem vračila dajatev ali nadomestni sistem vračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjuje namreč strogih predpisov določenih v točki (i) Priloge I, Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) osnovne uredbe.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Izvoznik ni nikakor obvezan dejansko porabiti blago, uvoženo brez dajatev, v proizvodnem postopku, in znesek kredita ni izračunan glede na uporabljene vložke.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I and Annexes II and III of the basic Regulation.
Nadalje ne obstaja sistem ali postopek, ki bi potrdil kateri vložki so porabljeni v proizvodnem postopku izvoženega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I in prilog II in III osnovne uredbe.
Lastly, an exporter is eligible for the DEPBS benefits regardless of whether it imports any inputs at all.
Izvoznik je tudi upravičen do DEPBS-subvencij ne glede na to ali sploh uvaža vložke.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Za dodelitev subvencije zadošča, da izvoznik enostavno izvaža blago, ne da bi dokazal, da je bil kakršen koli surovinski material uvožen.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the DEPBS.
Tako so celo izvozniki, ki vse svoje vložke nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot vložek, upravičeni do DEPBS-subvencij.
Neither the claim made by one exporter that materials imported under this scheme have to be used for export production nor the allegation that DEPBS credits can only be obtained under the condition that input material used bears an import duty burden, have been substantiated.
Niti trditev enega od izvoznikov, da morajo biti materiali uvoženi iz te sheme uporabljeni za proizvodnjo za izvoz, niti trditev, da je mogoče DEPBS kredite pridobiti samo pod pogojem, da je surovinski material predmet uvozne dajatve, nista bili potrjeni.
In this context it should also be noted, that the GOI did at no point in time contest the factual description of the DEPBS as set out above.
V tej zvezi je treba omeniti tudi, da IV v nobeni fazi ni oporekala zgornjemu opisu dejstev glede DEPBS.
Therefore, those claims have to be rejected.
Zato so trditve zavrnjene.
In accordance with Articles 2(2) and 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the review investigation period.
V skladu s členoma 2(2) in 5 osnovne uredbe je bila višina izravnalnih subvencij izračunana glede na subvencijo za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
In this regard, it was considered that the benefit is conferred on the recipient at the point in time when an export transaction is made under this scheme.
V tem smislu se šteje, da se subvencija podeli prejemniku v trenutku, ko je izveden izvozni posel iz te sheme.
At this moment the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
V tem trenutku se lahko IV odpove carinam, kar predstavlja finančni prispevek v smislu člena 2(1)(a)(ii) osnovne uredbe.
As stated in recital 51 above, once the customs authorities issue an export shipping bill which shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy and it has no discretion as to the amount of the subsidy.
Kot je navedeno v uvodni izjavi (51) zgoraj, ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja višino DEPBS kredita, ki se dodeli za ta posel, IV ne more več odločati o tem, ali se subvencija dodeli, in o višini subvencije.
Also, as stated above in the same recital, any change of the DEPBS rates between the actual export and the issuance of a DEPBS licence has no retroactive effect on the level of the benefit granted.
Poleg tega, kot je navedeno v isti uvodni izjavi, vsaka sprememba v stopnjah DEPBS med dejanskim izvozom in izdajo DEPBS dovoljenja na ravni zagotovljene subvencije nima učinka za nazaj.
Furthermore, as stated in recital 52, companies can, in line with Indian accounting standards, book the DEPBS credits on an accrual basis as income at the stage of export transaction.
Nadalje, kot je navedeno v uvodni izjavi (52) zgoraj, lahko podjetja v skladu z indijskimi računovodskimi standardi DEPBS kredite knjižijo na podlagi vnaprejšnje vknjižbe kot prihodek na stopnji izvoznega posla.
Finally, by virtue of the fact that a company is aware that it will receive a subsidy under the DEPBS, and indeed benefits under other schemes, the company is already in a more advantageous competitive position, because it can reflect the subsidies through offering lower prices.
Zaradi dejstva, da je podjetje seznanjeno s tem, da bo prejelo subvencijo po DEPBS in tudi subvencije po ostalih shemah, ima podjetje že takoj prednostni konkurenčni položaj, saj lahko s pomočjo subvencije ponuja nižje cene.
The rationale for imposing a countervailing duty, though, is to redress unfair trading practices based on illicit competitive advantage.
Uvedba izravnalne dajatve pa je utemeljena z zmanjšanjem nepoštenih trgovinskih praks, ki temeljijo na nedovoljeni konkurenčni prednosti.
In light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sum of the credits earned on all export transactions made under this scheme during the investigation period.
V luči zgoraj navedenega se šteje za ustrezno, da se subvencije DEPBS izračuna kot vsoto kreditov, prejetih za vse izvozne posle iz te sheme v obdobju preiskave.
The comments on the disclosure have not led to a revision of this calculation approach.
Pripombe na razkritje niso vodile v spremembo tega načina izračunavanja.
The new methodology has already been used in the recent past by the European Communities for example in the context of the graphite electrode system case [7].
Evropska skupnost je v bližnji preteklosti že uporabljala novo metodologijo, npr. v primeru sistema grafitnih elektrod [7].
In addition, the principles of legal certainty and legitimate expectations do not prevent such change of methodology.
Poleg tega načela pravne varnosti in upravičena pričakovanja ne preprečujejo takšne spremembe metodologije.
Firstly, the new approach does not result in a complete re-evaluation of the scheme, which, indeed, has always been countervailable.
Prvič novi način ne vodi v popolnoma drugačno obravnavanje sheme, za katero je bilo dejansko možno od začetka sprejeti izravnalne ukrepe.
It only concerns the calculation of the subsidy amount in order to link it more closely to the factual situation during a given investigation period.
Zadeva le izračun višine subvencije, da ta bolje odraža dejansko stanje v določenem preiskovalnem obdobju.
Secondly, this approach is, inter alia, the consequence of facts established by the Commission in the course of recent investigations, e.g. the booking of DEPBS credits on an accrual basis according to Indian accounting standards and the de facto non-existence of application deadlines for such credits under the EXIM policy.
Drugič je ta pristop med drugim posledica dejstev, ki jih je Komisija ugotovila med preteklimi preiskavi, npr. knjiženje DEPBS-kreditov po na podlagi vnaprejšnje vknjižbe v skladu z indijskimi računovodskimi standardi in dejstvo, da v skladu z EXIM-politiko de facto ne obstajajo roki za vloge za takšne kredite.
Furthermore, the disclosure comments have confirmed that at the moment of the export transaction made under this scheme, an exporter has obtained an irrevocable entitlement for DEPBS credits.
Nadalje so pripombe ob razkritju potrdile, da je v trenutku izvedbe izvoznega posla iz te sheme izvoznik nepovratno upravičen do DEPBS kreditov.
However, such moment is decisive in order to establish conferral of a benefit as set out under recital 61, not the subsequent usage, because an exporter already with such vested right is ‘better off’ in financial terms.
Ta trenutek je ključen za ugotovitev dodelitve subvencije, kot je navedeno v uvodni izjavi (61) zgoraj, in ne kasnejša uporaba, ker je izvoznik, ki že ima takšno pravico, finančno „na boljšem“.