natgillin/translations-raw huggingface dataset:
Incentives can be granted at any point in time since there are no time limits either in the filing of an application for the incentives or in the fulfilment of the quantitative criteria.
Spodbude se lahko dodeli kadar koli, ker ni časovnih omejitev niti glede izpolnitve vloge za spodbude niti glede izpolnjevanja količinskih meril.
Upon disclosure two exporters, which received benefits under the IIS, made the submission (i) that the IIS is not an export subsidy, (ii) constitutes only a compensation for extra expenses incurred on account of non-availability of appropriate infrastructure in the designated backward areas and (iii) in the case of one exporter that it did no longer benefit from the scheme since 5 July 2003.
Ob razkritju sta dva izvoznika, ki sta koristila subvencije v okviru SIS, predložila pripombo, da SIS (i) ni izvozna subvencija, (ii) predstavlja samo nadomestilo za dodatne stroške, ki nastanejo zaradi pomanjkanja ustrezne infrastrukture v določenih zaostalih območjih in (iii) v primeru enega izvoznika, od 5. julija 2003 ne koristi več subvencij iz te sheme.
Conclusion on IIS
Zaključki o SIS
These schemes provide subsidies within the meaning of Articles 2(1)(a)(ii) and 2(2) of the basic Regulation.
Ti dve shemi predstavljata subvencije v smislu členov 2(1)(a)(ii) in 2(2) osnovne uredbe.
They constitute a financial contribution by the GOG and the GOP respectively, since the incentives granted, in the present case sales and purchase tax exemptions, decrease tax revenue which would be otherwise due.
Predstavljata finančni prispevek VG in VP, ker dodeljene spodbude, v tem primeru oprostitve od prometnega in nakupnega davka, zmanjšajo prihodek od davka, ki bi sicer zapadel v plačilo.
In addition, these incentives confer a benefit upon a company, because they improve its financial situation since taxes otherwise due are not paid.
Poleg tega so te spodbude koristne za podjetje, saj izboljšajo njegovo finančno stanje, ker sicer zapadli davki niso plačani.
Furthermore, the schemes are regionally specific in the meaning of Articles 3(2)(a) and 3(3) of the basic Regulation since they are only available to certain companies having invested within certain designated geographical areas within the jurisdiction of the States concerned.
Nadalje sta shemi regionalno specifični v smislu členov 3(2)(a) in 3(3) osnovne uredbe, ker sta na voljo samo tistim podjetjem, ki so investirala v določena geografska območja v pristojnosti zadevnih držav.
They are not available to companies located outside these areas and, in addition, the level of benefit is differentiated according to the area concerned.
Nista pa na voljo podjetjem zunaj teh območij, poleg tega pa je stopnja subvencije odvisna od zadevnega območja.
The GOI does not share this assessment.
IV se s to oceno ne strinja.
Firstly, it argued that international trade is per se not subject to sales tax, as already stipulated by the Indian Constitution.
Prvič, trdi, da mednarodna menjava per se ni predmet prometnega davka, kot določa že indijska ustava.
As a result, the GOI continued, such schemes cause no revenue forgone otherwise due in respect of export transactions and should consequently not be countervailed.
Posledično, je nadaljevala IV, takšne sheme ne povzročajo izpada prihodka glede izvoznih poslov, ki bi sicer zapadel v plačilo, in se jih torej ne sme izravnavati.
However, and contrary to the disclosure submissions by two exporters in this respect as well, the scheme was not assessed as an export subsidy, within the meaning of Article 3(4)(a) of the basic Regulation, with a direct focus on exports of the product concerned, but as otherwise specific (see recital 134).
Toda v nasprotju s pripombami dveh izvoznikov glede tega, shema ni bila ocenjena kot izvozna subvencija, v smislu člena 3(4)(a) osnovne uredbe, neposredno osredotočena na izvoz zadevnega izdelka, temveč kot sicer specifična (glej uvodno izjavo (134)).
A direct link between the subsidy and the exported product is not required to render a subsidy scheme countervailable.
Za to, da se v zvezi s shemo lahko sprejmejo izravnalni ukrepi, ni potrebna neposredna povezava med subvencijo in izvoznim izdelkom.
In accordance with Article 1(1) of the basic Regulation, it is sufficient to establish a direct link between the subsidy and the manufacturing company.
V skladu s členom 1(1) osnovne uredbe zadošča vzpostavitev neposredne povezave med subvencijo in proizvodnim podjetjem.
On the basis that ‘money is fungible’ every kind of such domestic subsidy will be, via lower prices, reflected in export transactions as well, because such subsidy improved the overall liquidity of a company.
Na osnovi dejstva, da „je denar zamenljiv“, se vsaka domača subvencija v obliki nižjih cen odraža tudi pri izvoznih poslih, ker takšna subvencija izboljša celotno likvidnost podjetja.
In addition, the GOI has provided no evidence that the general sales tax exemption for export sales covers purchase tax liabilities on input materials as well.
Poleg tega IV ni predložila nobenih dokazov, da splošna oprostitev od prometnega davka za izvozno prodajo zajema tudi obveznosti nakupnega davka na surovinske vložke.
In fact, in the present case, the companies have also used the IIS to offset purchase tax liabilities.
Dejansko so v tem primeru podjetja uporabljala SIS tudi za izravnavo obveznosti nakupnega davka.
The GOI further contended that the IIS, although admittedly limited to certain backward regions within the territories of Punjab and Gujarat, should not be considered as specific, because they allegedly do not favour certain enterprises within these specially designated regions.
IV je nadalje ugovarjala, da se SIS, čeprav je omejena na določena zaostala območja znotraj ozemlja Pandžaba in Gudžarata, ne sme pojmovati kot specifična, ker domnevno ne daje prednosti določenim podjetjem znotraj teh posebej določenih regij.
However, the GOI admitted that not all kinds of production within those designated territories are eligible for the IIS.
Toda IV je priznala, da niso vse vrste proizvodnje znotraj teh določenih ozemelj upravičene do SIS.
In fact, a regional restriction of a state subsidy scheme to all enterprises in specially designated areas within its territory by itself constitutes specificity.
Dejansko regionalna omejitev državne subvencijske sheme na vsa podjetja v posebej določenem območju znotraj ozemlja države že sama po sebi predstavlja specifičnost.
This kind of scheme clearly favour certain enterprises over others, because a company in an eligible region can obtain aid while its competitor located in a non-eligible region can not.
Takšne sheme nedvomno dajejo prednost določenim podjetjem pred drugimi, ker podjetje v regiji, ki je upravičena do sheme, lahko prejme pomoč, medtem ko je njegov konkurent v regiji, ki do sheme ni upravičena, ne more.
Such a differentiation is not objective within the meaning of Article 3(2)(b) of the basic Regulation and therefore specific, since the schemes are not horizontally applied all over the State territory.
Takšno razlikovanje ni objektivno v smislu člena 3(2)(b) osnovne uredbe in je torej specifično, ker se shema ne uporablja horizontalno na celotnem ozemlju države.
An alleged compensation via the IIS for extra costs incurred due to insufficient infrastructure does not, contrary to the submission made by one exporter, change the evaluation as a countervailable subsidy.
Domnevno nadomestilo v okviru SIS za dodatne stroške, nastale zaradi pomanjkljive infrastrukture, v nasprotju s pripomb enega izmed izvoznikov, ne spremeni ocene, da gre za subvencijo, v zvezi s katero se lahko sprejmejo izravnalni ukrepi.
Such alleged costs have not been substantiated.
Takšni domnevni stroški niso bili utemeljeni.
The exporter, which claimed no longer to be eligible for benefits under the IIS, has not substantiated this allegation, e.g. by providing a confirmation of the GOG.
Izvoznik, ki je trdil, da ni več upravičen do koriščenja subvencij v okviru SIS, ni utemeljil svoje trditve, npr. s predložitvijo potrdila VG.
To the contrary, it stated in its management reports for 2002 to 2003 (i.e. the review investigation period) that it was seeking extension of the IIS benefits until 2012.
Nasprotno, v svojih upravnih poročilih za 2002-2003 (tj. obdobje preiskave v zvezi s pregledom) je navedel, da je zaprosil za podaljšanje koriščenja subvencij v okviru SIS do leta 2012.
It should be noted, that such extension is possible under the IIS of Gujarat.
Potrebno je omeniti, da je takšno podaljšanje v okviru SIS mogoče.
The company has not provided any evidence that the GOG refused this extension.
Podjetje ni predložilo dokazov, da je VG zavrnila podaljšanje.
The argumentation of the GOI and the disclosure submissions have therefore not changed the assessment of the schemes, sales and purchase tax exemption, being countervailable.
Ugovori IV v pripombah na razkritje torej niso spremenili ocene, da sta shemi – oprostitev prometnega in nakupnega davka - takšni, da se v zvezi z njima lahko sprejmejo izravnalni ukrepi.
The subsidy amount was calculated on the basis of the amount of the sales and purchase tax normally due during the review investigation period but which remained unpaid under these schemes.
Višina subvencije je bila izračunana na osnovi višine prometnega in nakupnega davka, ki bi sicer v obdobju preiskave v zvezi s pregledom zapadel v plačilo, vendar je v okviru shem ostal neplačan.
In accordance with Article 7(2) of the basic Regulation, these amounts of subsidy (numerator) have then been allocated over total sales during the review investigation period as appropriate denominator, because the subsidy is not export contingent 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 (števec) dodeljena na skupni izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker subvencija ni pogojena z izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
During this period three companies benefited from these schemes.
V tem obdobju so tri podjetja koristila subvencije iz teh shem.
They obtained subsidies of 2,4 % (two companies) and 3,1 %.
Prejela so subvencije v višini 2,4 % (2 podjetji) in 3,1 %.
Electricity Duty Exemption scheme (EDE) of the Government of Gujarat
Shema za oprostitev dajatev za elektriko („ODE“) vlade Gudžarata
The State of Gujarat grants to eligible industrial enterprises, incentives in the form of exemption from the payment of electricity duty in order to encourage the industrial development of economically backward areas within this State.
Država Gudžarat upravičenim industrijskim podjetjem prizna spodbude v obliki oprostitve plačila dajatve za elektriko z namenom spodbujanja industrijskega razvoja v gospodarsko zaostalih območjih znotraj te države.
The detailed description of the electricity duty exemption scheme applied by the Government of Gujarat (GOG) is set out in the Bombay Electricity Duty Act of 1958 and in particular in sections 3(2)(vi) and 3(2)(vii)(a) and (b) of this Act, as adapted by the Gujarat Adaptation of Laws Order of 1960.
Podroben opis sheme za oprostitev dajatev za elektriko, ki jo izvaja vlada Gudžarata („VG“) je vsebovan v bombajskem zakonu o dajatvi za elektriko iz leta 1958 in zlasti v členih 3(2)(vi) ter 3(2)(vii)(a) in (b) tega zakona, kot je bil sprejet z uredbo Gudžarata o sprejetju zakonov iz leta 1960.
Companies investing in backward areas, either by setting up a new industrial establishment or by making a large-scale capital investment in expansion of an existing industrial establishment, are eligible.
Podjetja, ki investirajo v zaostala območja, bodisi z vzpostavitvijo novega industrijskega obrata bodisi v veliko kapitalsko investicijo v razširitev obstoječega industrijskega objekta, so upravičena do teh spodbud.
The scheme is only available to companies having invested within certain designated geographical areas within the jurisdiction of the State of Gujarat.
Shema je na voljo samo podjetjem, ki so investirala v posebej določena geografska območja v pristojnosti države Gudžarat.
It also empowers the GOG to exclude any areas and any new industrial undertaking from the obligation to pay electricity duty.
Shema tudi omogoča, da VG vsa območja in vsa nova industrijskega podjetja oprosti obveznosti plačevanja dajatve za elektriko.
Furthermore, new industrial undertakings established in specially designated areas are, for a period of five years from the date of commencement of manufacturing, either exempted from the energy duty or levied with the duty at half the normal rate.
Poleg tega so nova industrijska podjetja, ustanovljena na posebej določenih območjih, za pet let od pričetka delovanja opravičena plačevanje dajatve za elektriko, oziroma plačujejo polovico normalne stopnje.
Upon disclosure one exporter, which received benefits under this scheme, made the submission that as per 4 June 2004 it allegedly no longer benefited from this scheme.
Ob razkritju je en izvoznik, ki je koristil subvencije iz te sheme, trdil, da od 4. junija 2004 ne koristi več subvencij iz te sheme.
In addition, another exporter claimed not to have used the scheme.
Poleg tega je še en izvoznik trdil, da ni uporabljal te sheme.
However, it should be noted that in respect to this latter exporter this scheme has in any event not been included whilst establishing its subsidy amount.
Toda glede slednjega izvoznika je treba omeniti, da ta shema ni bila uporabljena pri izračunu njegove višine subvencije.
Conclusion on EDE
Zaključki o ODE
This scheme is a subsidy within the meaning of Articles 2(1)(a)(ii) and 2(2) of the basic Regulation.
Ta shema predstavlja subvencijo v smislu členov 2(1)(a)(ii) in 2(2) osnovne uredbe.
It constitutes a financial contribution by the GOG, since this incentive decreases the state revenues which would be otherwise due.
Predstavlja finančni prispevek VG, ker ta spodbuda zmanjša prihodke države, ki bi sicer zapadli v plačilo.
In addition, it confers a benefit upon the recipient company.
Poleg tega podjetju prinaša koristi.
The scheme is also regionally specific in the meaning of Articles 3(2)(a) and 3(3) of the basic Regulation since it is only available to companies having invested within certain designated geographical areas within the jurisdiction of the State of Gujarat.
Shema je tudi regionalno specifična v smislu členov 3(2)(a) in 3(3) osnovne uredbe, ker je na voljo samo podjetjem znotraj določenih geografskih območij v pristojnosti države Gudžarat.
Furthermore, criteria and conditions of eligibility governing this incentive are not clearly set out by law, regulation, or other official document.
Tudi merila in pogoji za upravičenost, ki urejajo to spodbudo, niso jasno določeni z zakonom, uredbo ali drugim uradnim dokumentom.
It was confirmed during the verification visits, that one company made use of the scheme for a period of nine years.
Med preveritvenimi obiski je bilo potrjeno, da je eno podjetje devet let koristilo subvencije te sheme.
Although requested to do so, the company did not provide any information other than the Bombay Electricity Duty Act itself, which could have changed this analysis.
Kljub zahtevi, podjetje razen bombajskega zakona o dajatvi za elektriko ni predložilo drugih podatkov, ki bi lahko spremenili to analizo.
The GOI argued that since the scheme has not been countervailed in another case in 1999, because it was considered horizontal in application within a whole State, it should not be countervailed now.
IV je trdila, da glede na to, da shema ni bila izravnana v drugem primeru leta 1999, ker naj bi bila uporabljena horizontalno v celotni državi, tudi zdaj ne bi smela biti izravnana.
To this end, it has only provided a notification of the GOM Industries, Energy and Labour Department of the State of Maharashtra concerning the Bombay Electricity Duty Act of 1958.
V ta namen je predložila samo uradno obvestilo Ministrstva VM za industrijo, energijo in delo države Maharaštra glede bombajskega zakona o dajatvi za elektriko iz leta 1958.
However, this information does not concern the State of Gujarat.
Vendar pa se ti podatki ne nanašajo na državo Gudžarat.
In addition, it should be noted that according to this notification, the EDE-incentive is apparently not available in all districts/areas of Maharashtra, thus still to be considered regionally specific.
Poleg tega je treba omeniti, da glede na to uradno obvestilo spodbuda ODE očitno ni na voljo v vseh okoliših/območjih države Maharaštra in se torej še vedno šteje za regionalno specifično.
It was established that one exporter under investigation, which is situated in Gujarat, used this scheme during the review investigation period.
Ugotovljeno je bilo, da je eden izmed izvoznikov, sodelujočih v preiskavi, s sedežem Gudžaratu, v obdobju preiskave v zvezi s pregledom uporabljal to shemo.
Consequently, it is concluded that this scheme is countervailable for this exporter for the reasons set out in the previous recital.
Zato se zaključi, da je ta shema za tega izvoznika takšna, da se v zvezi z njo zaradi razlogov, navedenih v prejšnji uvodni izjavi, lahko sprejmejo izravnalni ukrepi.
The exporter which claimed no longer to be eligible for benefits under the EDE, has not substantiated this allegation, e.g. by providing a confirmation of the GOG.
Izvoznik, ki je trdil, da ni več upravičen do subvencij v okviru ODE, ni utemeljil te trditve, npr. s predložitvijo potrdila VG.
On the contrary, it stated in its management reports for 2002 to 2003 (i.e. the review investigation period) that it was seeking extension of the EDE benefits until 2012, which it already successfully had done in the past for a total of nine years, despite the fact that according to the relevant legislation the exemption period for the EDE should only be five years.
Nasprotno, v svojih upravnih poročilih za 2002–2003 (tj. obdobje preiskave v zvezi s pregledom) je navedel, da je zaprosil za podaljšanje koriščenja subvencij ODE do leta 2012, kar mu je bilo v preteklosti že ugodeno za skupno devet let, kljub dejstvu, da bi skladu z ustrezno zakonodajo obdobje oprostitve za ODE lahko trajalo le pet let.
The benefit to the exporting producer has been calculated on the basis of the amount of electricity duty normally due during the review investigation period but which remained unpaid under this scheme.
Subvencija za proizvajalca izvoznika je bila izračunana na osnovi višine dajatve za elektriko, ki bi sicer v obdobju preiskave v zvezi s pregledom zapadla v plačilo, vendar je v okviru te sheme ostala neplačana.
In accordance with Article 7(2) of the basic Regulation, the amount of subsidy (numerator) has then been allocated over total sales during the review investigation period (denominator), because it relates to all sales, domestic and export, 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 (števec) dodeljena na skupni izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker se subvencija nanaša na vse prodaje, domače in izvozne, in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
A subsidy margin of 0,2 % was so established for one company which received benefits under the EDE.
Za podjetje, ki je koristilo subvencijo ODE, je ugotovljena stopnja subvencije v višini 0,2 %.
Package Scheme of Incentives (‘PSI’) of the Government of Maharashtra (GOM)
Paketna shema spodbud („PSS“) vlade Maharaštra („VM“)
It was found that the exporting producers did not obtain any countervailable benefits under the PSI.
Ugotovljeno je bilo, da proizvajalci izvozniki v okviru PSS niso prejemali nikakršnih subvencij v zvezi s katerimi se lahko sprejmejo izravnalni ukrepi.
Amount of countervailable subsidies
Višina subvencij, v zvezi s katerimi se lahko sprejmejo izravnalni ukrepi
It has been the consistent practice to consider related companies as one single entity for the determination of a subsidy rate.
V skladu z dosledno prakso se pri določanju stopnje subvencioniranja povezana podjetja pojmuje kot en subjekt.
This is because calculating individual subsidy rates might encourage circumvention of countervailing measures, thus rendering them ineffective, by enabling related producers to channel their exports to the Community through the company with the lowest individual rate.
To pa zato, ker bi izračunavanje posameznih stopenj subvencioniranja lahko spodbujalo izogibanje izravnalnim ukrepom, ki bi s tem postali neučinkoviti, z omogočanjem povezanim proizvajalcem, da svoj izvoz v Skupnost izvajajo prek podjetja z najnižjo posamezno stopnjo.
In order to avoid such a situation, an individual subsidy amount per scheme for each related company is first calculated and then a weighted average of these subsidy amounts is established and attributed to each of the related companies.
Da bi se temu izognili, je najprej izračunana posamezna višina subvencije na shemo za vsako povezano podjetje, potem pa je določeno tehtano povprečje teh višin subvencij in pripisano vsakemu od povezanih podjetij.
Two exporting producers were regarded as related companies and attributed one single subsidy rate, because each of them is operationally in a position to exercise restraint on the other company.
Dva proizvajalca izvoznika se pojmujeta kot povezani podjetji in jima je pripisana enotna stopnja subvencioniranja, ker sta oba v operativnem položaju za izvajanje omejevanja drugega podjetja.
According to their Annual Reports, the key management persons of the two companies are relatives and are able to exercise ‘significant influence’ in each other’s company.
V skladu z njunimi letnimi poročili sta ključni upravni osebi v obeh podjetjih v sorodu in lahko izvršujeta „znaten vpliv“ na podjetje drugega.
Significant influence according to Indian accounting standards means the participation in the financial and/or operating decisions of an enterprise.
V skladu z indijskimi računovodskimi standardi pomeni znaten vpliv sodelovanje pri finančnih in/ali operativnih odločitvah podjetja.
Such influence leads to the qualification as related according to the Indian accounting standards.
V skladu z indijskimi računovodskimi standardi takšen vpliv pomeni, da gre za povezani podjetji.
Furthermore, according to European Customs law parties are deemed to be related when they control each other or are members of the same family [9].
Poleg tega se glede na evropsko carinsko pravo šteje, da sta stranki povezani, če nadzorujeta druga drugo ali pripadata isti družini [9].
Upon disclosure one of these exporting producers disagreed with the related parties’ analysis as set out above.
Po razkritju je eden izmed teh proizvajalcev izvoznikov oporekal zgornji analizi o povezanosti strank.
It alleged without providing further evidence that no business relation between the two companies concerned exists.
Trdil je, brez predložitve dodatnih dokazov, da med zadevnima podjetjema ni poslovnih odnosov.
However, the exporting producer did neither contest the factual description outlined in recital 152 nor substantiated, why, despite these facts, both companies should not be considered as related parties.
Vendar pa proizvajalec izvoznik ni oporekal opisu dejstev iz uvodne izjave (152) niti ni utemeljil, zakaj se, navkljub tem dejstvom, obe podjetji ne bi smelo pojmovati kot povezani stranki.
Consequently, the claim has to be disregarded.
Zato trditev ni bila upoštevana.
The amount of countervailable subsidies in accordance with the provisions of the basic Regulation, expressed ad valorem, for the investigated exporting producers ranges between 25,3 and 35,1 %.
Znesek subvencij, v zvezi s katerimi se lahko sprejme izravnalne ukrepe v skladu z določbami osnovne uredbe, izražen ad valorem, za preiskovane proizvajalce izvoznike znaša med 25,3 % in 35,1 %.
Given the high level of cooperation, the subsidy rate for all non-cooperating companies is set at the level for the company with the highest individual rate, i.e. 35,1 %.
Glede na visoko stopnjo sodelovanja je stopnja subvencije za vsa nesodelujoča podjetja določena na ravni podjetja z najvišjo posamezno stopnjo, tj. 35,1 %.
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