natgillin/translations-raw huggingface dataset:
The schemes (i) to (iv) and (vii) above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (the Foreign Trade Act).
Zgoraj navedene sheme od (i) do (iv) in (vii) temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
The Foreign Trade Act authorises the GOI to issue notifications regarding export and import policy.
Zakon o zunanjetrgovinskem poslovanju pooblašča indijsko vlado, da izdaja uradna obvestila glede izvozne in uvozne politike.
A five-year plan relating to export and import policy for the period 1 April 2002 to 31 March 2007 was published by the GOI (EXIM policy 2002-07).
Indijska vlada je objavila petletni načrt v zvezi z izvozno in uvozno politiko za obdobje od 1. aprila 2002 do 31. marca 2007 („politika EXIM 2002–2007“).
In addition, a handbook of procedures governing the EXIM policy 2002-07 (HOP I 2002-07) was published by the GOI and is updated on a regular basis [8].
Poleg tega je objavila tudi priročnik o postopkih, ki urejajo politiko EXIM 2002–2007 („HOP I 2002–2007“), in ga redno posodablja [8].
The Income Tax Schemes specified in (v) above are based on the Income Tax Act 1961, which is amended annually by the Finance Act.
Sheme davka na dohodek iz točke (v) zgoraj temeljijo na Zakonu o davku na dohodek iz leta 1961, ki se ga vsako leto spremeni z Zakonom o financah.
The Export Credit Scheme specified in (vi) above is based on sections 21 and 35A of the Banking Regulation Act 1949, which allows the Reserve Bank of India to instruct commercial banks regarding export credits.
Shema izvoznih kreditov iz točke (vi) zgoraj temelji na oddelkih 21 in 35A Zakona o bančništvu iz leta 1949, ki indijski centralni banki (Reserve Bank of India – RBI) omogoča usmerjanje komercialnih bank na področju izvoznih kreditov.
On the basis of the information contained in the review request and the replies to the Commission's questionnaire, the Commission also investigated the package scheme of incentives (hereinafter, the PSI) of the Government of Maharashtra (the GOM) 1992.
Na podlagi informacij iz zahtevka za pregled in odgovorov na njen vprašalnik je Komisija prav tako preiskala paketne sheme spodbud (package scheme of incentives – PSI) vlade Maharaštre leta 1992.
This scheme is based on resolutions of the GOM Industries, Energy and Labour Department.
Ta shema temelji na resolucijah oddelka za industrijo, energetiko in delo vlade Maharaštre.
Advance Licence Scheme (ALS)/Advance Release Order (ARO)
Shema vnaprej pridobljenih dovoljenj (Advance Licence Scheme – „ALS“)/shema za vnaprejšnjo pripustitev naročil (Advance Release Order – „ARO“)
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the EXIM policy 2002-07 and chapters 4.1 to 4.30 of the HOP I 2002-07.
Podroben opis sheme je opredeljen v odstavkih 4.1.1 do 4.1.14 politike EXIM 2002–2007 in poglavjih 4.1 do 4.30 HOP I 2002–2007.
Garware was not found to be using the ALS/ARO during the investigation period, therefore no further analysis of the countervailability of this scheme is necessary.
Ker ni bilo ugotovljeno, da bi družba Garware v obdobju preiskave uporabljala ALS/ARO, ni treba analizirati možnosti uvedbe izravnalnih ukrepov za to shemo.
Duty Entitlement Passbook Scheme (DEPBS)
Shema za preložitev plačila uvoznih dajatev (Duty Entitlement Passbook Scheme – „DEPBS“)
A detailed description of DEPBS is contained in paragraph 4.3 of the EXIM policy 2002-07 and in Chapter 4 of HOP I 2002-07.
Podroben opis DEPBS je opredeljen v odstavku 4.3 politike EXIM 2002–2007 in poglavju 4 HOP I 2002–2007.
At the time of the original investigation, two forms of DEPB existed: pre-export and post-export.
V času prvotne preiskave sta obstajali dve obliki DEPB: predizvozna in poizvozna.
In April 2000, the pre-export form of DEPB was discontinued and therefore only the post-export form was investigated in the current review.
Aprila 2000 je bila predizvozna oblika DEPB prekinjena, zato je bila v okviru sedanjega pregleda preiskava izvedena samo za poizvozno obliko.
Garware was found to benefit from this scheme during the investigation period.
Za družbo Garware je bilo ugotovljeno, da je to shemo uporabljala v obdobju preiskave.
An eligible exporter can apply for DEPB credits, which are calculated as a percentage of the value of products exported under this scheme.
Upravičeni izvoznik lahko zaprosi za kredite DEPB, ki so izračunani kot delež vrednosti izvoženih izdelkov iz te sheme.
Such DEPB rates have been established by the Indian authorities for most products, including the product concerned.
Takšne stopnje DEPB so indijski organi določili za večino izdelkov, vključno z zadevnim izdelkom.
They are determined on the basis of standard input-output norms (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 podlagi standardnih input-output normativov („standard input-output norms – 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 upravičena do ugodnosti iz te sheme, mora družba 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, ko se izvaja izvozni posel, 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 med drugim vsebuje znesek kredita DEPBS, ki se dodeli za navedeni izvozni posel.
At this point in time, the exporter knows the benefit he will receive.
V tej fazi je izvozniku znana ugodnost, ki jo 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, indijska vlada ne more več odločati o dodelitvi kredita DEPBS.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration was made.
Primerna stopnja kredita DEPBS za izračun subvencij je tista, ki se uporablja v času izdaje izvozne deklaracije.
Therefore, there is no possibility of a retroactive amendment to the level of the benefit.
Zato višine dajatve ni možno spreminjati za nazaj.
It was also found that, in accordance with Indian accounting standards, DEPBS credits can be booked on an accruals 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, krediti DEPBS lahko po obračunskem načelu knjižijo kot prihodek na komercialnem računu, če izpolnjujejo obveznosti izvoza.
Such credits may 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 otherwise used.
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.
Krediti DEPBS se lahko prosto prenašajo in so veljavni 12 mesecev od datuma izdaje.
An application for DEPBS credits can cover up to 25 export transactions or, if electronically filed, an unlimited amount of export transactions.
Vloga za kredite DEPBS lahko zajema do 25 izvoznih poslov ali, če je vložena elektronsko, neomejeno število izvoznih poslov.
De facto, no strict deadlines to apply for DEPBS exist, because the time periods mentioned in Chapter 4.47 HOP I 2002-07 are always counted from the most recent export transaction included in a given DEPBS application.
Dejansko ne obstajajo strogi roki za vlogo za DEPBS, ker se časovni roki, ki so omenjeni v poglavju 4.47 HOP I 2002–2007, vedno štejejo od zadnjega izvoznega posla, ki je naveden v vlogi za DEPBS.
The company brought to the Commission's attention that this scheme would soon be discontinued and be replaced by an allegedly WTO compatible scheme with effect from 1 April 2006.
Družba je Komisijo opozorila, da bo ta shema kmalu prekinjena in jo bo nadomestila shema, domnevno „skladna s STO“ shemo z začetkom veljavnosti od 1. aprila 2006.
However, as the replacement scheme was not ready to be implemented by that date, the DEPBS was prolonged until 1 April 2006.
Ker pa nadomestna shema do navedenega datuma ni bila pripravljena za izvajanje, je bila shema DEPBS podaljšana do 1. aprila 2006.
No confirmation was given by the company whether this new scheme has finally entered into force after the latter date.
Družba ni potrdila, če je ta nova shema začela veljati po tem datumu.
In any event, this alleged change would fall outside the review investigation period.
V vsakem primeru ta domnevna sprememba ne bi bila vključena v obdobje preiskave v zvezi s pregledom.
Conclusions on DEPBS
Sklepne ugotovitve o DEPBS
The DEPBS provides subsidies within the meaning of Article 2(1)(a)(ii) and Article (2)2 of the basic Regulation.
Shema 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 otherwise be due.
Kredit DEPBS je finančni prispevek s strani indijske vlade, saj bo kredit na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves the liquidity of the company.
Poleg tega kredit DEPBS za izvoznika predstavlja ugodnost, ker izboljša likvidnost družbe.
Further, 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 upravičena do izravnave v skladu s členom 3(4)(a) 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 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.
V proizvodnem postopku izvozniku ni treba dejansko porabiti blaga, uvoženega brez dajatev, in znesek kredita ni izračunan glede na porabljene surovine.
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), Annex I and Annexes II and III of the basic Regulation.
Poleg tega ne obstaja sistem ali postopek, ki bi potrdil, katere surovine so porabljene v proizvodnem postopku izvoženega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III osnovne uredbe.
Lastly, an exporter is eligible for DEPBS benefits regardless of whether it imports any inputs at all.
Izvoznik je tudi upravičen do subvencij DEPBS, ne glede na to, ali sploh uvaža surovine.
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 upravičenost do ugodnosti zadošča, da izvoznik preprosto izvaža blago, ne da bi dokazal, da je bila uvožena kakršna koli surovina.
Thus, even exporters which procure all their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from DEPBS.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, upravičeni do subvencij DEPBS.
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 subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunana glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
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 indijska vlada odpove carinam, kar predstavlja finančni prispevek v smislu člena 2(1)(a)(ii) osnovne uredbe.
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 izračunajo kot vsota kreditov, prejetih za vse izvozne posle iz te sheme v obdobju preiskave.
The company submitted that the rate applicable to the DEPBS has been reduced from 11 % to 8 % with effect from 26 May 2005, i.e., this alleged change falls outside the review investigation period; therefore, the effects and relevance of this change could not be verified and this claim must be rejected in accordance with Article 5 of the basic Regulation.
Družba je opozorila, da se je stopnja, ki se uporablja za DEPBS, znižala z 11 % na 8 %, in sicer z začetkom veljavnosti 26. maja 2005, kar pomeni, da domnevna sprememba ni vključena v obdobje preiskave v zvezi s pregledom. Učinkov in pomena te spremembe ni bilo mogoče preveriti, zato je treba to trditev v skladu s členom 5 osnovne uredbe zavrniti.
Fees necessarily incurred to obtain the subsidy were deducted from the credits received to arrive at the subsidy amount as the numerator, pursuant to Article 7(1)(a) of the basic Regulation.
Obvezne pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe so bile odštete od pridobljenih kreditov, s čimer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount has been allocated over the total export turnover during the review investigation period as the appropriate denominator, as the subsidy is contingent on 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 dodeljen za skupni promet od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
Garware benefited from this scheme during the investigation period and obtained a subsidy of 10,3 %.
Družba Garware je uporabljala to shemo v obdobju preiskave in prejela subvencijo v višini 10,3 %.
Export Oriented Unit Scheme (EOUS)/Special Economic Zones Scheme (SEZS)
Shema izvozno usmerjenih enot (Export Oriented Unit Scheme – „EOUS“)/shema posebnih ekonomskih con (Special Economic Zones Scheme – „SEZS“)
The details of these schemes are contained in Chapters 6 (EOUS) and 7 (SEZS) respectively of the EXIM policy 2002-07 and HOP I 2002-07.
Podrobni opisi teh shem se nahajajo v poglavjih 6 (EOUS) in 7 (SEZS) politike EXIM 2002–2007 in HOP I 2002–2007.
Garware was not found to be set up under either of these schemes during the investigation period, therefore no further analysis of their countervailability is necessary.
Ker ni bilo ugotovljeno, da bi bila družba Garware ustanovljena po kateri koli od teh shem v obdobju preiskave, ni treba analizirati možnosti uvedbe izravnalnih ukrepov za ti dve shemi.
Export Promotion Capital Goods Scheme (EPCGS)
Shema za podporo izvozu investicijskega blaga (Export Promotion Capital Goods Scheme – „EPCGS“)
A detailed description of the EPCGS can be found in Chapter 5, EXIM Policy 2002-07 and in Chapter 5, HOP I 2002-07.
Podroben opis EPCGS se nahaja v poglavju 5 politike EXIM 2002–2007 in poglavju 5 HOP I 2002–2007.
Any manufacturer-exporter and merchant-exporter tied to a supporting manufacturer or service provider is eligible for this scheme.
Vsak proizvajalec izvoznik in trgovec izvoznik, ki je „povezan“ s spremljajočim proizvajalcem in izvajalcem storitev, je upravičen 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 družbi dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega rabljenega blaga) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and the payment of a fee, an EPCG licence.
V ta namen indijska vlada po vlogi in plačilu pristojbine izda dovoljenje EPCG.
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.
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 morajo uvožena proizvodna sredstva uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
Conclusion on the EPCGS
Sklepne ugotovitve o EPCGS
The EPCGS provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
EPCGS 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 otherwise be due.
Znižanje dajatve predstavlja finančni prispevek indijske vlade, ker ta koncesija zmanjša prihodek indijske vlade 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.
Further, the EPCGS is contingent in law upon export performance, since such licences can not be obtained without a commitment to export.
Nadalje je EPCGS 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 proti njej se lahko v skladu s členom 3(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
The 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.
Shema se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu 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 ne uporablja v proizvodnji izvoznih izdelkov.
Fees necessarily incurred to obtain the subsidy were deducted, in accordance with Article 7(1)(a) of the basic Regulation.
V skladu s členom 7(1)(a) osnovne uredbe so bile odštete nujne pristojbine za pridobitev subvencije.
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 the appropriate denominator, as the subsidy is contingent upon export performance.
V skladu s členom 7(2) in (3) osnovne uredbe je ta znesek subvencije dodeljen na izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza.
The subsidy obtained by Garware is 1,8 %.
Subvencija, ki jo je dobila družba Garware, znaša 1,8 %.
Income Tax Exemption Scheme (ITES)
Shema oprostitve davka od dohodka (Income Tax Exemption Scheme – „ITES“)
The legal basis for this scheme is contained in the Income Tax Act 1961, amended yearly by the Finance Act.
Zakon o davku na dohodek iz leta 1961, ki se vsako leto spreminja z Zakonom o financah, zajema pravno podlago za to shemo.
The latter sets out, every year, the basis for the collection of taxes, as well as various exemptions and deductions which can be claimed.
Slednji vsako leto določa podlago za pobiranje davkov ter različne oprostitve in znižanja, ki jih lahko družbe zahtevajo.
Exporting companies may claim income tax exemptions under sections 10A, 10B and 80HHC of the Income Tax Act 1961.
Družbe izvoznice lahko zahtevajo davčno oprostitev v skladu z oddelki 10A, 10B in 80HHC Zakona o davku na dohodek iz leta 1961.
As Garware was not found to have availed of any benefits under the ITES, no further analysis of the countervailability of this scheme is necessary.
Ker ni bilo ugotovljeno, da bi družba Garware koristila ugodnosti iz ITES, ni treba analizirati možnosti uvedbe izravnalnih ukrepov za to shemo.
Export Credit Scheme (ECS)
Shema izvoznih kreditov (Export Credit Scheme – „ECS“)
The details of the scheme are set out in Master Circular IECD No 5/04.02.01/2002-03 (Export Credit in Foreign Currency) and Master Circular IECD No 10/04.02.01/2003-04 (Rupee Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti te sheme so določene v Master Circular IECD št. 5/04.02.01/2002-03 (izvozni kredit v tuji valuti) in Master Circular IECD št. 10/04.02.01/2003-04 (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 proizvajalci izvozniki in trgovci izvozniki.
Under this scheme, the RBI sets mandatory ceilings on interest rates applicable to export credits, both in Indian rupees and in foreign exchange, 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 določa obvezujoče najvišje obrestne mere za izvozne kredite v indijskih rupijah in v tuji valuti, ki jih lahko komercialne banke obračunajo izvozniku z namenom „omogočiti izvoznikom dostop do kreditov po mednarodno konkurenčnih obrestnih merah“.