natgillin/translations-raw huggingface dataset:
Contrary to the submission of some exporting producers, even DEPBS credit generated by exporting non-product concerned had to be considered when establishing the amount of countervailable DEPBS credit.
V nasprotju z navedbami nekaterih proizvajalcev izvoznikov se mora pri ugotavljanju višine izravnalnega DEPBS-kredita upoštevati tudi DEPBS-kredite, prejete za izvoz izdelkov, ki ne spadajo v kategorijo zadevnih izdelkov.
Under the DEPBS no obligation exists which limits the use of the credits to import duty-free input material linked to a specific product.
V skladu z DEPBS ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
On the contrary, DEPBS credits are freely transferable, can even be sold and be used for imports of any unrestrictedly importable goods (the input materials of the product concerned belong to this category), except capital goods.
Nasprotno, DEPBS-krediti so popolnoma prenosljivi, lahko se celo prodajo in uporabijo za uvoz vsega blaga, ki se neomejeno uvaža (surovinski material za zadevni izdelek spadajo v to kategorijo), razen investicijskega blaga.
Consequently, the product concerned can benefit from all DEPBS credits generated.
Posledično lahko zadevnemu izdelku koristijo vsi dodeljeni DEPBS-krediti.
Furthermore, DEPBS rate reductions subsequent to the review investigation period cannot be considered, since Article 11(1) of the basic Regulation provides that information relating to a period subsequent to the IP shall not, normally, be taken into account.
Poleg tega se znižanj stopenj DEPBS po obdobju preiskave v zvezi s pregledom ne more upoštevati, ker člen 11(1) osnovne uredbe določa, da se podatki glede obdobja po OP običajno ne upoštevajo.
Besides, no guarantee exists that the GOI will not increase DEPBS rates in the future.
Poleg tega ne obstaja nobeno zagotovilo, da IV v prihodnosti ne bo zvišala stopenj.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amounts as numerator, Article 7(1)(a) of the basic Regulation.
Kjer so bile predložene upravičene zahteve, so bile pristojbine za pridobitev subvencije, ki so že zapadle v plačilo, odštete od tako pridobljenih kreditov, s čimer je bil določen znesek subvencije kot števec iz člena 7(1)(a) osnovne uredbe.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total 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 členom 7(2) osnovne uredbe je bil ta znesek subvencije določen za skupni promet 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.
Five companies benefited from this scheme during the review investigation period and obtained subsidies of between 3,2 and 8,0 % (see table in recital 154).
V obdobju preiskave v zvezi s pregledom je pet podjetij koristilo to shemo in prejelo subvencije med 3,2 % in 8,0 % (glej tabelo v uvodni izjavi (154) spodaj).
Export Oriented Units Scheme (‘EOUS’)/Special Economic Zones Scheme (SEZS)
Shema izvozno usmerjenih enot („SIUE“)/Shema posebnih ekonomskih con („SPEC“)
The details of these schemes are contained in chapters 6 (EOUS) and 7 (SEZS) respectively of the EXIM-policy 02-07 and of the HOP I 02-07.
Podrobni opisi teh shem so vsebovani v poglavjih 6 (SIUE) in 7 (SPEC) EXIM-politike 02-07 in HOP I 02-07.
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 SEZS or the EOUS.
Z izjemo izključno trgovskih podjetij so lahko v SPEC ali SIUE vključena vsa podjetja, 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 (Indian rupees 10 million) to be eligible for the EOUS.
Toda za razliko od storitev in kmetijstva morajo podjetja v industrijskem sektorju izpolnjevati minimalen investicijski prag fiksnih 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 EXIM-policy 02-07 as foreign territory for the purpose of trade operations, duties and taxes.
SPEC so posebej razmejene prostocarinske enklave, ki se po EXIM-politiki 02-07 za namene trgovinskih operacij, dajatev in davkov štejejo za tuje ozemlje.
14 SEZs already operate and another 13 SEZs have been approved by the Indian authorities for establishment.
14 SPEC že deluje in indijske oblasti so odobrile ustanovitev dodatnih 13.
EOUs on the other side, are geographically more flexible and can be established anywhere in India.
SIUE pa so geografsko fleksibilnejše in se lahko ustanovijo kjer koli v Indiji.
This scheme is complementary to the SEZS.
Ta shema dopolnjuje SPEC.
An application for EOU or SEZ status 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 status IUE ali PEC mora vsebovati podatke za prihodnjih pet let, med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah.
If the authorities accept the company’s application, the terms and conditions attached to the acceptance will be communicated to the company.
Če organi sprejmejo vlogo podjetja, so pogoji za sprejem posredovani podjetju.
The agreement to be recognised as a company under SEZ/EOU is valid for a five-year period.
Sporazum o priznanju statusa PEC/IUE podjetja velja pet let.
The agreement may be renewed for further periods.
Sporazum se lahko obnovi za nadaljnja obdobja.
A crucial obligation of an EOU or an SEZ as set out in the EXIM-policy 02-07 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 IUE oz. PE, kot sta določeni v EXIM-politiki 02-07, je doseči neto zaslužek deviznih sredstev, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
EOU/SEZ units are entitled to the following concessions:
IUE/PEC enote 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, processing, or in connection therewith;
oprostitev uvoznih dajatev za vse vrste blaga (vključno z investicijskim blagom, surovinami in potrošnim blagom), ki so potrebne za izdelavo, proizvodnjo, predelavo ali so s tem povezane;
exemption from excise duty on goods procured from indigenous sources;
oprostitev trošarin za blago, nabavljeno na domačem trgu;
reimbursement of central sales tax paid on goods procured locally;
povračilo osnovnega prometnega davka, plačanega na lokalno nabavljeno blago;
facility to sell a part of 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, kot izjema splošne zahteve po izvozu 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 its operations, but no longer than up to 2010;
oprostitev davka od dohodka, ki običajno velja za realiziran donos pri prodaji za izvoz v skladu s členom 10A ali 10B Zakona o davku od dohodka, za obdobje 10 let od začetka delovanja, toda najdlje do leta 2010;
possibility of 100 % foreign equity ownership.
možnost 100 % tujega lastniškega kapitala.
Although the concessions under both schemes are largely comparable, some differences exist.
Čeprav so koncesije pri obeh shemah v glavnem primerljive, obstajajo določene razlike.
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, zapadlih v plačilo, za domačo prodajo (DTA prodaja), medtem ko je v PEC potrebno plačati 100 % dajatev za domačo prodajo.
An EOU unit can sell up to 50 % of its turnover domestically at such reduced rate.
IUE enota 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 Customs Act.
Enote, ki delujejo po teh shemah, v skladu s členom 65 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 vseh uvozov, potrošnje in uporabe vsega uvoženega materiala ter opravljenega izvoza.
These documents should 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’, paragraph 10.2 of appendix 14-I and paragraph 13.2 of appendix 14-II of the HOP I 02-07.
Vendar pa se „v nobenem primeru (od IUE ali PEC enote) ne sme zahtevati, da vsako uvozno pošiljko uskladi z njenim izvozom, transferji v druge enote, prodajo DTA ali zalogami“ je zapisano v odstavku 10.2 Priloge 14-I in odstavku 13.2 Priloge 14-II HOP I 02-07.
Domestic sales are dispatched and recorded on a self-certification basis.
Domača prodaja se odpremi in registrira s postopkom samocertificiranja.
The dispatch process of export consignments of an EOU is supervised by a customs/excise official, who is permanently posted in the EOU.
Postopek odpreme izvoznih pošiljk IUE nadzoruje carinski/trošarinski uslužbenec, ki je trajno napoten k IUE.
The company is obliged to reimburse the GOI for the salary of such permanent bond officer.
Podjetje mora IV pokriti 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 29 of appendix 14-II of the HOP I 02-07 states.
„Vse dejavnosti PEC enot znotraj cone, če ni drugače določeno, vključno z izvozom in ponovnim uvozom blaga, se opravljajo s postopkom samocertificiranja“ je zapisano v odstavku 29 Priloge 14-II HOP I 02-07.
Thus, no routine examinations of the export consignments of an SEZ unit by customs authorities take place.
Tako ni potrebno redno preverjanje izvoznih pošiljk PEC enote s strani carinskih organov.
In the present case, the EOUS was used by one of the cooperating exporters.
V tem primeru je eden izmed sodelujočih izvoznikov uporabljal SIUE.
As the SEZS was not used, it is therefore not necessary to analyse the countervailability of this scheme.
Ker SPEC ni bila uporabljena, ni treba analizirati možnosti uvedbe izravnalnih ukrepov za to shemo.
The cooperating exporter that used the EOUS utilised the scheme to import raw materials and capital goods free of import duties, to procure goods domestically free of excise duty plus obtain sales tax reimbursement and to sell part of its production on the domestic market.
Sodelujoči izvoznik, ki je uporabljal SIUE, je shemo uporabljal za uvoz surovin in investicijskega blaga brez uvoznih dajatev, domačo nabavo blaga brez trošarin, prejemanje povračila prometnega davka ter prodajo dela proizvodnje na domačem trgu.
Thus, it availed of all benefits as described in recital 73 (i) to (iv).
Tako je koristil vse subvencije, opisane v zgornji uvodni izjavi (73) pod (i) do (iv).
The exporter concerned also availed of benefits under the income tax exemption provisions of the EOUS.
Zadevni izvoznik je koristil tudi ugodnosti po določbah o oprostitvi davka od dohodka SIUE.
However, as the said income tax exemption falls under the more generally available income tax exemption scheme, the analysis thereof is set out in recitals 117 and 118.
Ker pa omenjena oprostitev davka od dohodka spada med širše dostopnejšo shemo oprostitve davka od dohodka, je njegova analiza opisana v uvodnih izjavah (117) in (118) spodaj.
Upon disclosure, one exporting producer submitted that the EOUS should, if at all, only be countervailed insofar as duties paid for domestic sales do not fully cover the amount of import duties exempted on input materials used for domestically sold production (excess remission).
Ob razkritju je en proizvajalec izvoznik trdil, da je treba SIUE, če sploh, izravnati le v primeru, če dajatve, plačane za domačo prodajo, ne pokrivajo v celoti višine oproščenih uvoznih dajatev na surovinske materiale, ki se uporabljajo za proizvodnjo izdelkov, ki se prodajajo na domačem trgu („presežni odpust“).
The exporter is of the opinion that with regard to the EOUS, which allegedly resembles the EC inward processing system, a verification system in conformity with the provisions of Annexes I, II and III of the basic Regulation is in place.
Izvoznik meni, da je za SIUE, ki je domnevno podobna sistemu aktivnega plemenitenja ES, vzpostavljen sistem preverjanja v skladu z določbami prilog I, II in III osnovne uredbe.
To this end, it argued that a consignment-wise correlation of input materials and resultant export production is indeed not required by the Indian authorities (see recital 77), as it is not mandatory according to the basic Regulation or the WTO Agreement on Subsidies and Countervailing Measures (ASCM) for a proper verification system.
V ta namen je trdil, da indijski organi dejansko ne zahtevajo usklajevanja glede pošiljk surovin in nastale izvozne proizvodnje (glej uvodno izjavo (77)), ker to v skladu z osnovno uredbo ali sporazumom STO o subvencioniranju in izravnalnih ukrepih („SSIU“) ni obvezno za natančen sistem preverjanja.
In addition, the exporter referred to its company internal batch sheet system as providing nexus information between inputs and outputs.
Poleg tega se je izvoznik skliceval na interni sistem serijskih obrazcev podjetja, ki naj bi zagotavljal povezavo med podatki o inputu in outputu.
The exporter further pointed out that its domestic sales constituted less the 5 % of its sales during the IP.
Nadalje je izvoznik opozoril, da je njegova domača prodaja predstavljala manj kot 5 % njegove prodaje v OP.
It also claimed that the periodical assessment of the monthly sales tax returns by the GOI is sufficient to meet the verification standards set by the basic Regulation.
Trdil je tudi, da periodična ocena mesečnih napovedi prometnega davka s strani IV izpolnjuje standarde preverjanja, ki jih določa osnovna uredba.
Furthermore it contended, that (i) for calculation purposes not the amount of raw materials imported during the review investigation period as set out in recital 19 of the annual progress report of this EOU should be taken, but the amount of raw materials consumed during this period as set out in recital 20 of this report and (ii) the allocation period concerning duties saved upon importation of capital goods should be based on the company specific depreciation period and not on the basis of an average depreciation period for all cooperating exporting producers.
Trdil je tudi, da (i) se za izračun ne bi smela upoštevati količina surovin, ki je bila med preiskavo v zvezi s pregledom uvožena, kot je določeno v uvodni izjavi 19 letnega poročila o napredku te IUE, temveč količina surovin, ki je bila v tem obdobju porabljena, kot je določeno v uvodni izjavi 20 tega poročila in (ii) da mora obdobje dodelitve, ki zadeva privarčevane dajatve ob uvozu investicijskega blaga, temeljiti na obdobju amortizacije, ki je specifično za to podjetje, in ne na povprečnem obdobju amortizacije za vse sodelujoče proizvajalce izvoznike.
In addition, it claimed that the interest added (commercial rate prevailing in India during the IP) should be reduced to the weighted average rate of founding of this EOU during the review investigation period.
Poleg tega je trdil, da morajo biti dodane obresti (komercialna stopnja v Indiji v OP) zmanjšane na tehtano povprečno stopnjo ob ustanovitvi te IUE med preiskavo v zvezi s pregledom.
Conclusions on the EOUS
Zaključki o SIUE
The exemptions of an EOU from two types of import duties (basic customs duty and special additional customs duty) and the reimbursement of sales tax 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 („osnovne carine“ in „posebne dodatne carine“) in povračilo prometnega davka so finančni prispevek IV 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 upon the EOU in the meaning of Article 2(2) of the basic Regulation, 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 IUE omogoča dodelitev subvencije 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 exemption from excise duty and its import duty equivalent (additional customs duty), however, do not lead to revenue forgone which is otherwise due.
Oprostitev trošarin in ustreznih dajatev na uvoz („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 so-called Cenvat mechanism).
Če bi bile trošarine in dodatna carina plačane, bi bile lahko uporabljene kot kredit za prihodnje dajatve (tako imenovan „CENVAT mehanizem“).
Therefore, these duties are not definitive.
Zato te dajatve niso dokončne.
By the means of ‘Cenvat’-credit only an added value bears a definitive duty, not the input materials.
Z uporabo „CENVAT“-kredita dokončna dajatev bremeni samo dodano vrednost, ne pa tudi surovine.
Thus, only the exemption from basic customs duty, special additional customs duty and the sales tax reimbursement constitute subsidies in the meaning of Article 2 of the basic Regulation.
Tako samo oprostitev osnovne carine, posebne dodatne carine in povračilo prometnega davka 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.
Zakonsko so pogojeni z opravljenim izvozom in se zato 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 EXIM-policy 02-07 is a conditio sine qua non to obtain the incentives.
Izvozni cilj IUE, ki je določen v odstavku 6.1 EXIM-politike 02-07, je nujni pogoj za pridobitev spodbud.
Furthermore, these subsidies cannot, contrary to the submission made by one exporter, be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Nadalje se v nasprotju s trditvami enega izmed izvoznikov te subvencije ne morejo šteti kot dovoljeni sistemi povračila dajatev 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 nadomestna povračila) osnovne uredbe.
The alleged comparability of the EOUS with the EC inward processing system is in this context irrelevant since the EC system is not subject to the present investigation.
Domnevna primerljivost SIUE s sistemom aktivnega plemenitenja ES je v tem okviru nerelevantna, ker sistem ES ni predmet te preiskave.
However, this reasoning is not reflected in the clear wording of Annex I item (h) and (i), capital goods are used for production not consumed in it.
Vendar pa takšna razlaga ni v skladu z jasnim besedilom točk (h) in (i) Priloge I, po katerem se investicijsko blago uporablja za proizvodnjo in se v njej ne porablja.
The argument is therefore rejected.
Argument je torej zavrnjen.
In addition, and also concerning the other benefits which are available under this scheme, despite careful consideration of the submissions made by the exporter, it was confirmed that the GOI has no effective verification system or procedure in place to confirm whether and in what amounts duty and or sales tax free procured inputs 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 subvencije, ki izhajajo iz te sheme, je bilo kljub natančni preučitvi navedb izvoznika potrjeno, da IV 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 in/ali prometnega davka. (Priloga II(II)(4) osnovne uredbe in, v primeru nadomestnih shem povračil, Priloga III(II)(2) osnovne uredbe).
An EOU is allowed to sell a significant amount of its production, up to 50 % of its annual turnover, on the domestic market.
IUE lahko proda znaten delež svoje proizvodnje, in sicer do 50 % svojega letnega prometa, na domačem trgu.
Therefore, no obligation in law exists to export the total amount of manufactured resultant products.
Tako ni zakonsko obvezno izvoziti celotne količine proizvedenih izdelkov.
Moreover, due to the self-certification procedure these domestic transactions take place without the supervision and control of a government official.
Poleg tega ti domači posli zaradi postopka samocertificiranja potekajo brez nadzora in kontrole vladnih uslužbencev.
Consequently, the bonded premises of an EOU are at least in part not subject to a physical control by the Indian authorities.
Tako ločeni prostori IUE vsaj deloma niso predmet fizičnega nadzora indijskih organov.
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, zlasti nadzora povezave med surovinami, ki so oproščene dajatev, in proizvedenimi izvoznimi izdelki, da bi s tem uveljavili sistem preverjanja povračil.
It was considered that the EOU subject to the present investigation did not sell 50 % domestically but only around 5 % of its annual turnover during the IP.
Štelo se je, da IUE, ki je predmet te preiskave, na domačem trgu ni prodal 50 %, temveč le okoli 5 % letnega prometa v OP.
However, this has no impact on the more general assessment of the adequacy of the verification system in place.
Toda to ne vpliva na splošno oceno ustreznosti vzpostavljenega sistema preverjanja.