natgillin/translations-raw huggingface dataset:
It should be noted that the changes to the ALS referred to took effect both after the IP and after the verification visit of the Commission services, and were therefore unverifiable in their practice.
Treba je opomniti, da so te spremembe ALS začele veljati šele po OP in po preveritvenem obisku služb Komisije in da njihove uporabe ni bilo mogoče preveriti.
In addition, by means of a public notice released on 10 October 2005, paragraph 4.26 HOP I 2002-2007 was complemented as follows: ‘the licensing authority shall also take action against the licensee in case of non submission of duly filled in appendix 23 (other name for the consumption register)’ However, there is no indication of what that action might be.
Poleg tega je bil odstavek 4.26 HOP I 2002–2007 z javnim obvestilom, objavljenim 10. oktobra 2005, dopolnjen z naslednjim: „licenčni organ ukrepa proti pridobitelju licence tudi, če ne predloži pravilno izpolnjenega Dodatka 23 (drugo ime za evidenco potrošnje)“. Vendar pa ni navedeno, kakšni bi bili ti ukrepi.
It is therefore considered that the abovementioned modifications introduced by the Indian authorities have not been verified in their practical implementation.
Zato se šteje, da zgoraj omenjene spremembe, ki so jih uvedli indijski organi, niso bile preverjene.
In particular, the consequences of a non submission of the consumption register are not provided.
Zlasti niso navedene posledice, če evidenca potrošnje ni predložena.
The conclusions set out below are therefore based on the findings as established during the IP.
Sklepi, navedeni v nadaljevanju, zato temeljijo na ugotovitvah iz OP.
The exemption from import duties is a subsidy within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation, i.e. a financial contribution of the GOI which conferred a benefit upon the investigated exporters.
Oprostitev uvoznih dajatev je v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe ugodnost, tj. finančni prispevek VI, ki so ga koristili preiskovani izvozniki.
In addition, the ALS for physical exports and the ALS for annual requirement are clearly contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Poleg tega so ALS za fizični izvoz in ALS za letne potrebe očitno zakonsko odvisni od opravljenega izvoza in se zato štejejo za specifične in proti njim se v skladu s členom 3(4)(a) osnovne uredbe lahko uvedejo izravnalni ukrepi.
Without an export commitment a company cannot obtain benefits under these schemes.
Brez izvozne obveznosti družba ne more koristiti teh shem.
The sub-schemes used in the present case cannot be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Poleg tega se v tem primeru uporabljene podsheme ne morejo šteti kot dovoljeni sistemi povračila dajatev ali sistemi nadomestnega povračila v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do 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) to the basic Regulation.
Niso v skladu s strogimi predpisi, določenimi v Prilogi I, točka (i), Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
The GOI did not effectively apply its verification system or procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) to the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation).
VI dejansko ni uporabila sistema ali postopka preverjanja, s katerim bi se lahko preverilo, ali so bile surovine porabljene pri proizvodnji blaga za izvoz in v kakšnem obsegu (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnega povračila, Priloga III(II)(2) k osnovni uredbi).
The SIONs for the product concerned were not sufficiently precise.
SION za zadevne izdelke niso bili dovolj natančno opredeljeni.
The SIONs themselves cannot be considered a verification system of actual consumption, because the design of those overly generous standard norms does not enable the GOI to verify with sufficient precision what amount of inputs were consumed in the export production.
SION sami se ne morejo šteti za sistem preverjanja dejanske potrošnje, ker zasnova teh preveč ugodnih normativov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, ki so bile porabljene pri proizvodnji blaga za izvoz.
Furthermore, an effective control done by the GOI based on the consumption register does not take place.
Poleg tega VI ne izvaja nobenega učinkovitega nadzora na osnovi evidence potrošnje.
The sub-schemes are therefore countervailable.
Proti tem podshemam se torej lahko uvedejo izravnalni ukrepi.
The subsidy amount for the exporter which used the ALS was calculated as follows.
Znesek subvencije za izvoznika, ki je uporabil ALS, je bil izračunan, kakor sledi.
The numerator is the import duties forgone (basic customs duty and special additional customs duty) on the material imported under the two ALS sub-schemes used for the product concerned during the IP (numerator).
Števec so opuščene uvozne dajatve (osnovna carina in posebna dodatna carina) za uvoženi material v okviru dveh podshem ALS, uporabljenih za zadevni izdelek v OP (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 se obvezno plačajo za pridobitev subvencije, odštejejo od zneskov subvencije, če so bile vložene upravičene zahteve.
In accordance with Article 7(2) of the basic Regulation, the denominator is the export turnover generated by the product concerned during the IP.
V skladu s členom 7(2) osnovne uredbe je imenovalec promet od izvoza zadevnega izdelka v OP.
The company which made use of this scheme during the IP obtained a subsidy of 6,0 %.
Družba, ki je to shemo uporabila v OP, je prejela subvencijo 6,0 %.
Duty entitlement passbook scheme (DEPB)
Duty Entitlement Passbook scheme („DEPB“)
The detailed description of the DEPB is contained in paragraph 4.3 of the EXIM-policy 2002-2007 and in Chapter 4 of the HOP I 2002-2007.
Podroben opis DEPB je vsebovan 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 the investigation only examined the post-export form of the alleged subsidy.
Aprila 2000 je bila predizvozna oblika DEPB prekinjena, zato je preiskava preučila le poizvozno obliko domnevne subvencije.
Three companies were found to benefit from this scheme during the IP.
Ugotovljeno je bilo, da so imele tri družbe v OP ugodnosti iz te sheme.
Practical implementation of the DEPB
Praktično izvajanje DEPB
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 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 vsebnosti surovin v izvoženem izdelku in učinka carin na takšen domnevni uvoz, 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 ugodnosti 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 DEPB.
V trenutku izvoznega posla mora izvoznik indijskim organom dati deklaracijo, ki navaja, da izvoz poteka v okviru DEPB.
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 DEPB 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 DEPB, ki se dodeli za navedeni izvozni posel.
At this point in time, the exporter knows the benefit it 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 DEPB credit.
Ko carinski organi izdajo izvozno odpremnico, VI ne more več odločati o dodelitvi kredita DEPB.
The relevant DEPB rate to calculate the benefit is that which applied at the time the export declaration is made.
Primerna stopnja DEPB za izračun dajatve je tista, ki je bila uporabljena v času izdaje izvozne deklaracije.
Therefore, there is no possibility for 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, DEPB 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, krediti DEPB lahko po obračunskem načelu knjižijo kot prihodek na poslovnem računu, če izpolnjujejo obveznosti izvoza.
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 proizvodnih sredstev.
DEPB credits are freely transferable and valid for a period of 12 months from the date of issue.
Krediti DEPB se lahko prosto prenašajo in so veljavni 12 mesecev od datuma izdaje.
An application for DEPB credits can cover up to 25 export transactions or, if electronically filed, an unlimited amount of export transactions.
Vloga za kredite DEPB lahko zajema do 25 izvoznih poslov ali, če je vložena elektronsko, neomejeno število izvoznih poslov.
De facto, no strict deadlines to apply for DEPB credits exist, because the time periods mentioned in Chapter 4.47 HOP I 2002-2007 are always counted from the most recent export transaction included in a given DEPB application.
Dejansko ni strogih rokov za vlogo za kredite DEPB, ker se večina časovnih rokov, navedenih v poglavju 4.47 HOP I 2002–2007, vedno šteje od zadnjega izvoznega posla, ki je naveden v vlogi DEPB.
The GOI and one exporter brought to the attention of the Commission services that this scheme would be soon discontinued and be replaced by an allegedly ‘WTO compatible’ scheme.
VI in en izvoznik sta službe Komisije opozorila, da bo ta shema kmalu prekinjena in jo bo nadomestila shema, domnevno „skladna s STO“ shemo.
The DEPB was originally planned to expire on 1 April 2005.
Prvotno je bilo načrtovano, da se DEPB izteče 1. aprila 2005.
However, as the replacement scheme was not ready to be implemented, the existence of the DEPB was prolonged until 1 April 2006.
Ker pa nadomestna shema ni bila pripravljena za izvajanje, je bila DEPB podaljšana do 1. aprila 2006.
Should the new scheme not be ready for entry into force by that date, the DEPB would remain in force as long as necessary.
Če nova shema ne bo pripravljena za začetek veljavnosti, bo DEPB ostala veljavna tako dolgo, kot bo potrebno.
Upon disclosure, the GOI and two exporters, which received benefits under this scheme, commented on the DEPB analysis as set out above.
Ob razkritju so VI in dva izvoznika, ki sta prejemala subvencije iz te sheme, predložili pripombe na zgornjo analizo DEPB.
They (i) submitted that DEPB credits can allegedly only be obtained if the goods which are exported bear import duties on their input materials, (ii) questioned the calculation methodology of the Commission based on an ‘accrual’ basis as opposed to the methodology used in the original proceeding of 1999 which led to the definitive countervailing measures and which was based on a ‘receipt’ basis, (iii) requested immediate termination of the proceeding with respect to the DEPB on the ground that the GOI has announced its termination as of 1 April 2006 and (iv) alleged that not to dismiss it from the calculation would be a violation of the provisions contained in Article 27 ASCM in favour of developing countries.
Trdili so, (i) da je kredite DEPB domnevno mogoče prejeti le, če je blago izvoženo in veljajo za surovinske materiale uvozne dajatve; (ii) je bila zadevna metodologija izračuna Komisije, ki je temeljila na „obračunskem“ načelu, v nasprotju z metodo iz prvotnega postopka iz leta 1999, ki je pripeljala do uvedbe dokončnih izravnalnih ukrepov in je temeljila na podlagi „prejemka“; (iii) zahtevali takojšen zaključek postopka glede DEPB, ker je VI objavila njegovo ukinitev s 1. aprilom 2006; in (iv) trdili, da bi nadaljnje upoštevanje pri izračunu pomenilo kršitev določb iz člena 27 ASCM v korist držav v razvoju.
Claim (i) has not been further substantiated by the GOI nor by the exporters.
Zgornje trditve (i) niti VI niti izvozniki niso nadalje utemeljili.
It is anyhow contradicted by the findings of the investigation as referred to in recitals 50 to 53.
Trditev je v vsakem primeru v nasprotju s preiskavo, ki je omenjena v uvodnih izjavah (50) do (53).
This claim is therefore rejected.
Zato se ta trditev zavrne.
As regards claim (ii), the methodology used in this investigation aims at better reflecting the impact of the subsidy over the financial situation of the cooperating exporters during a given investigation period.
Kar zadeva trditev (ii), je treba povedati, da je namen metodologije, uporabljene v tej preiskavi, da bolje odrazi vpliv subvencioniranja o finančnem stanju sodelujočih izvoznikov v določenem obdobju preiskave.
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 ugodnost dodeli prejemniku v trenutku, ko je izveden izvozni posel iz te sheme.
This is confirmed, inter alia, by the booking of DEPB credits on an accrual basis according to Indian accounting standards.
To med drugim potrjuje tudi knjiženje kreditov DEPB na podlagi vnaprejšnje vknjižbe v skladu z indijskimi računovodskimi standardi.
It is further noted that this methodology has already been used several times by the Commission services, notably in the graphite electrode system case [18] and that this methodology does not result in a complete re-evaluation of the scheme, which, indeed, has always been found countervailable.
Poleg tega je treba opomniti, da so to metodo službe Komisije že nekajkrat uporabile, zlasti v primeru sistema grafitnih elektrod [18], in da ta metoda ne vodi v popolnoma drugačno obravnavanje sheme, za katero je bilo dejansko možno od začetka sprejeti izravnalne ukrepe.
As to claim (iii), it was indeed found that the GOI has in the past announced the abolition of the DEPB.
V zvezi s trditvijo (iii) je bilo resnično ugotovljeno, da je VI v preteklosti objavila odpravo DEPB.
The DEPB was to be terminated on 31 March 2005 but was prolonged by the GOI until 30 September 2005.
DEPB bi se moral ukiniti 31. marca 2005, vendar ga je VI podaljšala do 30. septembra.
The GOI then further extended the validity of the scheme until 1 April 2006.
VI je nato dodatno podaljšala veljavnost sheme do 1. aprila 2006.
In these circumstances, it is still uncertain as to whether the DEPB will in fact be abolished from 1 April 2006 (see recital (123)).
V teh okoliščinah je še vedno negotovo, ali bo DEPB dejansko ukinjen s 1. aprilom 2006 (glej uvodno izjavo (123)).
Regarding claim (iv) above, there is no violation of the developing country provisions contained in Article 27 ASCM.
V zvezi s trditvijo (iv) zgoraj je bilo ugotovljeno, da ni prišlo do kršitev določb iz člena 27 ASCM v korist držav v razvoju.
That Article does not preclude, in fact, a WTO Member from taking countervailing action against the injurious effects of subsidisation by another Member.
Ta člen v bistvu ne izključuje, da članica STO sprejme izravnalne ukrepe proti škodljivim učinkom subvencioniranja druge članice.
As the DEPB has been found to be countervailable, this claim is therefore rejected.
Ker je bilo ugotovljeno, da se lahko proti DEPB uvede izravnalni ukrep, se ta trditev zavrne.
Conclusions on the DEPB
Zaključne ugotovitve v zvezi z DEPB
The DEPB provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
DEPB zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
A DEPB 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.
Kredit DEPB je finančni prispevek VI, saj bo na koncu morda uporabljen za izravnavo uvoznih dajatev, kar zmanjšuje prihodek VI od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPB credit confers a benefit upon the exporter, because it improves the liquidity of the company.
Poleg tega DEPB kredit za izvoznika predstavlja ugodnost, ker izboljša likvidnost družbe.
Furthermore, the DEPB is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Poleg tega je DEPB zakonsko odvisna od opravljenega izvoza in zato specifična, proti njej pa se v skladu s členom 3(4)(a) osnovne uredbe lahko uvedejo izravnalni ukrepi.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) to the basic Regulation.
Ta shema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v pomenu 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) to the basic Regulation.
Ne izpolnjuje strogih predpisov, določenih v Prilogi I, točka (i), Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
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 blaga, uvoženega brez dajatev, v proizvodnem postopku, 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) of Annex I and Annexes II and III to the basic Regulation.
Poleg tega ni sistema ali postopka, ki bi potrdil, katere surovine so uporabljene v proizvodnem postopku izvoženega izdelka, in ali je prišlo do presežnega plačila uvoznih dajatev v pomenu Priloge I, točka (i), in prilog II in III k osnovni uredbi.
Lastly, an exporter is eligible for the DEPB benefits regardless of whether it imports any inputs at all.
Izvoznik je upravičen do ugodnosti DEPB 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 kakršna koli surovina uvožena.
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 DEPB.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporabi kot surovina, upravičeni do ugodnosti DEPB.
In accordance with Article 2(2) and Article 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 členom 5 osnovne uredbe je bila višina izravnalnih subvencij izračunana glede na ugodnosti, dodeljene prejemniku, ki so bile ugotovljene 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 VI 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 DEPB as being the sum of the credits earned on all export transactions made under this scheme during the investigation period.
V skladu z zgoraj navedenim se šteje za ustrezno, da se ugodnost iz DEPB oceni kot vsoto kreditov, prejetih za vse izvozne posle iz te sheme v obdobju preiskave.
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, pursuant to Article 7(1)(a) of the basic Regulation.
Kjer so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih kreditov, s čimer je znesek subvencije postal števec.
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 denominator, 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 so bili ti zneski subvencije dodeljeni 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 transportirane količine.
Three companies benefited from this scheme during the IP and obtained subsidies of between 9,0 % and 11,0 %.
Tri družbe so imele korist od te sheme med OP ter pridobile subvencije v obsegu med 9,0 % in 11,0 %.
Export oriented units (hereinafter referred to as ‘EOU’) scheme/special economic zones (hereinafter referred to as SEZ) scheme
Shema izvozno usmerjenih enot (v nadaljevanju „SIUE“)/Shema posebnih ekonomskih con (v nadaljevanju „SPEC“)
The details of these schemes are contained in Chapters 6 (EOU) and 7 (SEZ) respectively of the EXIM-policy 2002-2007 and of the HOP I 2002-2007.
Podrobni opisi teh shem so vsebovani v poglavjih 6 (SIUE) in 7 (SPEC) politike EXIM 2002–2007 in HOP I 2002–2007.
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 SEZ or the EOU schemes.
Z izjemo izključno trgovskih podjetij so lahko v SPEC ali SIUE vključene vse družbe, ki izvažajo svojo celotno proizvodnjo blaga in storitev.
One company was found to benefit from the EOU scheme during the IP.
Ugotovljeno je bilo, da je imela ena družba v OP korist od SIUE.
SEZ are specifically delineated duty free enclaves and considered by the EXIM-policy 2002-2007 as foreign territory for the purpose of trade operations, duties and taxes.
SPEC so posebej zasnovane prostocarinske enklave, ki se po politiki EXIM 2002–2007 štejejo za tuje ozemlje za namene trgovinskih operacij, dajatev in davkov.