natgillin/translations-raw huggingface dataset:
EOU on the other side, are geographically more flexible and can be established anywhere in India.
Po drugi strani so SIUE geografsko prožnejše in se lahko ustanovijo kjer koli v Indiji.
This scheme is complementary to the SEZ.
Ta shema dopolnjuje SPEC.
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 družbe, so pogoji za sprejem posredovani družbi.
A crucial obligation of an EOU or an SEZ as set out in the EXIM-policy 2002-2007 is to achieve net foreign exchange (hereinafter referred to as 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 ali PEC, kot je določeno v politiki EXIM 2002–2007, je doseči neto devizni zaslužek (v nadaljevanju „NDZ“), 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:
Enote IUE/PEC 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 s proizvodnimi sredstvi, surovinami in potrošnim blagom), ki so potrebne za izdelavo, proizvodnjo, predelavo ali so s tem povezane;
reimbursement of central sales tax paid on goods procured locally;
povračilo centralnega 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 k splošni zahtevi 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 dobičke iz izvozne prodaje v skladu z oddelkom 10A ali oddelkom 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja, toda najdlje do leta 2010;
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 z oddelkom 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 ustrezno poslovno knjigo 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 (hereinafter referred to as quarterly and annual progress reports).
Ti dokumenti se po potrebi periodično predložijo pristojnim organom (v nadaljevanju „četrtletna in letna poročila o napredku“).
However, ‘at no point in time shall (an EOU or a SEZ unit) be required to co-relate every import consignment with its exports, transfers to other units, sales in DTA or stocks’, as per paragraph 10.2 of Appendix 14-I and paragraph 13.2 of Appendix 14-II to the HOP I 2002-2007.
Vendar pa se „na nobeni točki [od enote iz sheme IUE ali PEC] ne sme zahtevati, da vsako uvozno pošiljko uskladi z njenim izvozom, transferji v druge enote, prodajo DTA ali zalogami“, odstavek 10.2 Dodatka 14-I in odstavek 13.2 Dodatka 14-II k HOP I 2002–2007.
Domestic sales are dispatched and recorded on a self-certification basis.
Domača prodaja se odpremi in registrira na osnovi 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 stalno nameščen pri IUE.
In the present case, the EOU scheme was only used by one of the cooperating exporters during part of the IP.
V tem primeru je le eden izmed sodelujočih izvoznikov v enem delu OP uporabljal SIUE.
As the SEZ scheme 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 EOU utilized the scheme to import capital goods free of import duties and to obtain reimbursement of the central sales tax paid on goods procured locally.
Sodelujoči izvoznik, ki je uporabljal IUE, je shemo uporabljal za uvoz proizvodnih sredstev brez uvoznih dajatev in za prejemanje povračila centralnega prometnega davka, plačanega na lokalno nabavljeno blago.
This exporter did not make use of the exemption from import duties on raw materials, as the EOU facility, in order to produce PET film, uses PET chips as raw materials.
Ta izvoznik ni koristil oprostitve uvoznih dajatev na surovine, ker obrat IUE za surovino, potrebno pri proizvodnji folije iz PET, uporablja PET v obliki zrnc.
These PET chips are produced in another unit of this company from raw materials purchased under the ALS.
Ta PET v obliki zrnc se proizvaja v drugem obratu družbe, in sicer iz surovin, kupljenih v okviru ALS.
Thus, the company availed of the benefits described in (i) and (iii) of recital 73.
Tako je družba uporabila ugodnosti, opisane pod (i) in (iii) v uvodni izjavi (73) zgoraj.
One company which availed itself of benefits under the EOU made comments on certain details of the calculation of the corresponding subsidy margins.
Družba, ki je koristila ugodnosti v okviru IUE, je dala pripombe na določene podrobnosti glede izračuna ustreznih stopenj subvencij.
Where these comments were found justified, calculations have been adjusted as a result.
Če so bile te pripombe upravičene, so bili izračuni ustrezno prilagojeni.
Conclusions on the EOU
Zaključne ugotovitve v zvezi z IUE
The exemption of an EOU from two types of import duties (hereinafter referred to as basic customs duty and special additional customs duty) and the reimbursement of the central sales tax are a financial contribution of the GOI within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Oprostitev IUE dveh vrst uvoznih dajatev (v nadaljevanju „osnovne carine“ in „posebne dodatne carine“) in povračilo centralnega prometnega davka so finančni prispevek VI 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.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen in tako IUE omogoča dodelitev ugodnosti v smislu člena 2(2) osnovne uredbe, ker ta ohranja likvidnost, saj ji ni treba plačati dajatev, ki bi običajno zapadle, in dobi povrnjen prometni davek.
Thus, the exemption from basic customs duty and special additional customs duty and the sales tax reimbursement constitute subsidies in the meaning of Article 2 of the basic Regulation.
Tako oprostitev osnovne carine in posebne dodatne carine ter 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 odvisni od opravljenega izvoza in se zato štejejo za specifične in kot subvencije, proti katerim se lahko uvedejo izravnalni ukrepi po členu 3(4)(a) osnovne uredbe.
The export objective of an EOU as set out in paragraph 6.1 of the EXIM-policy 2002-2007 is a condition sine qua non to obtain the incentives.
Izvozni cilj IUE, kot je določen v odstavku 6.1 politike EXIM 2002–2007, je osnovni pogoj za pridobitev spodbud.
In addition, 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) to the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation).
Poleg tega je bilo potrjeno, da VI nima učinkovitega sistema ali postopka preverjanja, za ugotavljanje, ali so bile brez carine in davkov nabavljene surovine porabljene pri proizvodnji izvoznega izdelka in v kakšnem obsegu (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnega povračila, Priloga III(II)(2) k osnovni uredbi).
In addition, exemption from duties on capital goods is clearly not a permissible duty drawback scheme.
Poleg tega oprostitev dajatev za produkcijska sredstva jasno ni dovoljena shema za povračilo dajatev.
The GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be done in the absence of an effective verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation), nor did it prove that no excess remission took place.
VI ni izvedla dodatne preiskave na osnovi dejanskih količin surovin, čeprav bi ob odsotnosti učinkovitega sistema preverjanja to običajno morala storiti (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi), niti ni dokazala, da ni prišlo do presežnega odpusta.
Accordingly, the countervailable benefit is the remission of total import duties (basic customs duty and special additional customs duty) normally due upon importation, as well as the sales tax reimbursement, both during the review investigation period.
Zato je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, enaka skupnemu odpustu uvoznih dajatev (osnovna carina in posebna dodatna carina), ki običajno zapadejo v plačilo ob uvozu, ter povračilu prometnega davka, ki sta nastala v obdobju preiskave v zvezi s pregledom.
Reimbursement of central sales tax on revenue goods
Povračilo centralnega prometnega davka na obratna sredstva
The numerator was established as follows.
Števec je bil izračunan, kot sledi.
The subsidy amount for the exporter which used this scheme was calculated on the basis of the sales tax reimbursed on the purchases made for the production sector, i.e., inter alia, parts and packing materials, during the review investigation period.
Znesek subvencije za izvoznika, ki je uporabil to shemo, je bil izračunan na osnovi povračila prometnega davka za nakupe za proizvodni sektor, tj. med drugim za dele in embalažni material, v času obdobja preiskave v zvezi s pregledom.
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) of the basic Regulation this subsidy amount has been allocated over the export turnover generated by all export sales 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 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 transportirane količine.
The subsidy margin thus obtained was 0,02 %.
Tako dobljena stopnja subvencije znaša 0,02 %.
Exemption from import duties (basic customs duty and special additional customs duty) and reimbursement of central sales tax on capital goods
Oprostitev uvoznih dajatev (osnovna carina in posebna dodatna carina) in povračilo centralnega prometnega davka na proizvodna sredstva
In accordance with Article 7(3) of the basic Regulation, the benefit to the company utilising this scheme has been calculated on the basis of the amount of unpaid customs duty on imported capital goods and of the amount of sales tax reimbursed on purchases of capital goods, both spread across a period which reflects the normal depreciation period of such capital goods in the industry of the product concerned.
V skladu s členom 7(3) osnovne uredbe je ugodnost za družbo, ki je uporabila to shemo, izračunana na osnovi višine neplačanih carin na uvožena proizvodna sredstva in zneska povrnjenega prometnega davka na nakup proizvodnih sredstev med obdobjem, ki odraža normalno amortizacijsko dobo takšnih proizvodnih sredstev v industriji zadevnega izdelka.
The amount so calculated which is then attributable to the IP has been adjusted by adding interest during this period in order to reflect the value of the benefit over time and thereby establishing the full benefit of this scheme to the recipient.
Tako izračunan znesek, ki velja za obdobje preiskave v zvezi s pregledom, je bil popravljen z dodatkom obresti za to obdobje, da odraža vrednost ugodnosti med tem obdobjem in tako ugotovi celotno ugodnost iz te sheme za prejemnika.
Fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation from this sum to arrive at the subsidy amount as numerator.
Pristojbine za pridobitev subvencije so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, tako da je znesek subvencije postal števec.
In accordance with Article 7(2) and (3) of the basic Regulation this subsidy amount has been allocated over the export turnover generated by the sector 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) in (3) osnovne uredbe je ta znesek subvencije dodeljen na izvozni promet sektorja v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
The subsidy margin thus obtained was 5,0 %.
Tako dobljena stopnja subvencije znaša 5,0 %.
Thus, the total subsidy margin under the EOU scheme for the company concerned amounts to 5,0 %.
Tako skupna stopnja subvencije v okviru SIUE za zadevno družbo znaša 5 %.
Export promotion capital goods scheme (hereinafter referred to as EPCG)
Shema v podporo izvozu proizvodnih sredstev (v nadaljevanju „SPIPS“)
The detailed description of the EPCG is contained in Chapter 5 of the EXIM-policy 2002-2007 and in Chapter 5 of the HOP I 2002-2007.
Podroben opis SPIPS je vsebovan v poglavju 5 politike EXIM 2002–2007 in poglavju 5 HOP I 2002–2007.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Proizvajalci izvozniki, trgovci izvozniki, ki so „povezani“ s spremljajočimi proizvajalci in dobavitelji storitev, so upravičeni do te sheme.
The four sampled companies were found to benefit from this scheme during the IP.
Ugotovljeno je bilo, da so imele štiri vzorčne družbe v OP ugodnosti od 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 proizvodnih sredstev (novih in – od aprila 2003 – do deset let starih že rabljenih proizvodnih sredstev) po znižani stopnji dajatve.
To this end the GOI issues upon application and payment of a fee an EPCG licence.
V ta namen VI po vlogi in plačilu pristojbine izda dovoljenje SPIPS.
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 vsa proizvodna sredstva, uvožena po tej shemi.
Until 31 March 2000, an effective duty rate of 11 % (including a 10 % surcharge) and, in case of high value imports, a zero duty rate were applicable.
Do 31. marca 2000 je veljala 11 % stopnja dajatve (vključno z 10 % dodatno dajatvijo) in, v primeru uvozov z visoko vrednostjo, nična stopnja dajatve.
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 uporabljati za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
Further to disclosure, the GOI claimed that, when adding interest to determine the full amount of the benefit, there is no basis for the assumption that a company would have financed the entire amount of additional customs duties through loans and that therefore the debt-equity ratio of each company in the investigation period should be taken into consideration and only a pro-rata amount should be used for the calculation.
Po razkritju je VI trdila, da pri dodatku obresti za določitev celotnega zneska ugodnosti ni razloga za predpostavko, da je družba s posojili financirala celoten znesek posebne dodatne carine in da je treba zato upoštevati stopnjo dolga posamezne družbe v obdobju preiskave ter za izračun uporabiti le sorazmeren znesek.
It is considered that regardless of whether a company borrowed the money or used its own funds to finance its duties it would anyway incur a cost.
Šteje se, da bi stroški nastali ne glede na to, ali si je družba izposodila denar ali uporabila svoja lastna sredstva za financiranje.
In relation to borrowings, this cost is the interest to be paid thereon.
Če družba vzame posojilo, je ta strošek plačilo obresti za posojilo.
In regard to own funds, the cost to a company is investment interest foregone.
Če financira iz lastnih sredstev, gre za stroške, ki nastanejo zaradi izpada naložbenega donosa.
The argument was therefore dismissed.
Utemeljitev je bila zato zavrnjena.
Three companies which availed themselves of benefits under the EPCG made minor comments on certain details of the calculation of the corresponding subsidy margins.
Tri družbe, ki so koristile ugodnosti v okviru SPIPS, so dale manjše pripombe na določene podrobnosti glede izračuna ustreznih stopenj subvencij.
Conclusion on EPCG
Zaključna ugotovitev o SPIPS
The EPCG provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
EPCG 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 be otherwise due.
Znižanje dajatve predstavlja finančni prispevek VI, ker ta koncesija zmanjša prihodek VI 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 the company's liquidity.
Poleg tega znižanje dajatve izvozniku prinese korist, saj ob uvozu privarčevane dajatve izboljšajo likvidnost družbe.
Furthermore, the EPCG is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
Poleg tega je SPIPS zakonsko odvisna od opravljenega izvoza, ker takšnih dovoljenj 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.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Ta shema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v pomenu 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 Prilogi I, točka (i), k osnovni uredbi, ne zajemajo proizvodnih sredstev, ker se ne uporabljajo pri proizvodnji izvoženih izdelkov.
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 appropriate denominator, because 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 subsidies obtained by the four sampled companies ranged between 1,3 % and 2,7 %.
Subvencije, ki so jih dobile štiri vzorčne družbe, so znašale med 1,3 % in 2,7 %.
Duty-free replenishment certificate (hereinafter referred to as DFRC)
„Duty Free Replenishment Certificate“ (v nadaljevanju „DFRC“)
The legal basis for this scheme is contained in paragraphs 4.2.1 to 4.2.7 of the EXIM-policy 2002-2007 and in paragraphs 4.31 to 4.36 of the HOP I 2002-2007.
Pravno podlago za to shemo vsebujejo odstavki 4.2.1 do 4.2.7 politike EXIM 2002–2007 in odstavki 4.31 do 4.36 HOP I 2002–2007.
As none of the four sampled companies availed benefits under the DFRC, no further analysis of the countervailability of the DFRC is necessary.
Ker nobena od štirih vzorčnih družb ni koristila ugodnosti v okviru DFRC, ni treba analizirati možnosti uvedbe izravnalnih ukrepov DFRC.
Income tax exemption scheme (hereinafter referred to as ITES)
Shema oprostitve davka od dohodka (v nadaljevanju „ITES“)
The legal basis for this scheme is contained in the Income Tax Act of 1961 (hereinafter referred to as ITA), which is amended yearly by the Finance Act.
Zakon o davku na dohodek iz leta 1961 (v nadaljevanju „ZDD“), ki ga vsako leto dopolnjuje Zakon 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 ITA.
Družbe izvoznice lahko zahtevajo davčno oprostitev v skladu z oddelki 10A, 10B in 80HHC Zakona o davku na dohodek.
As none of the four sampled companies availed benefits under Sections 10A and 10B of the ITA, no further analysis of the countervailability of Sections 10A and 10B of the ITA is necessary.
Ker nobena od štirih vzorčnih družb ni koristila ugodnosti v skladu z oddelki 10A in 10B Zakona o davku na dohodek, ni potrebna nadaljnja analiza uvedbe izravnalnih ukrepov iz oddelkov 10A in 10B Zakona o davku na dohodek.
Two of the investigated exporters indicated that they received the benefit of a partial income tax exemption on profits derived from export sales during the IP under Section 80HHC of the ITA.
Dva preiskovana izvoznika sta navedla, da sta bila deležna ugodnosti od delne oprostitve davka od dohodka na dobiček, ustvarjen z izvozom med OP, v skladu z oddelkom 80HHC Zakona o davku na dohodek.
However, given that this provision of the ITA was abolished from the financial year running from the 1 April 2004 to the 31 March 2005 onwards, it will not confer any benefit on the applicant after 31 March 2004.
Vendar glede na to, da je bila ta določba Zakona o davku na dohodek odpravljena po poslovnem letu, ki je trajalo od 1. aprila 2004 do 31. marca 2005, vložniki po 31. marcu 2004 ne bodo imeli nobenih ugodnosti več.
Benefits under Section 80HHC of the ITA shall therefore not be countervailed, in accordance with Article 15(1) of the basic Regulation.
Za ugodnosti iz oddelka 80HHC Zakona o davku na dohodek zato v skladu s členom 15(1) osnovne uredbe ne smejo biti uvedeni izravnalni ukrepi.
Export credit scheme (hereinafter referred to as ECS)
Shema izvoznih kreditov (v nadaljevanju „SIK“)