natgillin/translations-raw huggingface dataset:
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (18 months with two possible extensions of six months each, i.e. a total of 30 months).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (18 mesecev z možnostjo dveh podaljšanj za 6 mesecev, tj. skupaj 30 mesecev).
The verification showed that the company’s specific consumption rate of key raw materials needed to produce one kilogram of PET film, in various degrees depending on the quality of the PET film and as reported in the consumption register, was lower than the corresponding SION.
V okviru preverjanja je bilo ugotovljeno, da je bila določena stopnja porabe glavnih surovin družbe, potrebnih za proizvodnjo enega kilograma folije iz PET, ki je v različnih stopnjah odvisna od kakovosti folije za PET ter kakor je dokumentirano v evidenci porabe, nižja od ustreznega SION.
This was clearly the case with regard to the old SION for PET film and PET chips, and, to a lesser extent, to the revised SION which came into force in September 2005, i.e. during the review IP.
To je bilo nedvomno tako v zvezi s starimi SION za folije iz PET in PET v obliki zrnc ter v manjši meri v zvezi s pregledanimi SION, ki so začele veljati septembra 2005, tj. med OP v zvezi s pregledom.
In other words, Jindal was allowed to import duty-free, as per the SION, more raw materials than actually needed for its manufacturing process.
Z drugimi besedami, družba Jindal je lahko brez dajatev, na podlagi SION, uvažala več surovin, kot jih je za svoj proizvodni postopek dejansko potrebovala.
This made the consumption register, in line with the FTP 2004 to 2009, the crucial verification element.
Zaradi tega je bila evidenca porabe ključni element preverjanja v skladu z FTP 2004–09.
However, this register was neither properly kept nor ever inspected by the GOI.
Vendar pa se te evidence ni niti primerno hranilo niti je indijska vlada nikoli doslej ni preverjala.
The company claimed that the GOI would adjust the excess benefit when the licences expired, i.e. 30 months from the issuance of a licence, as the common practice is to make use of the two possible extensions of six months each.
Družba je trdila, da bo indijska vlada prilagodila presežno korist, ko bodo dovoljenja potekla, tj. 30 mesecev po izdaji dovoljenj, saj je običajna praksa, da se uporabi možnost dveh podaljšanj za 6 mesecev.
However, this claim could not be verified as no licence used by Jindal had yet been redeemed.
Vendar pa te trditve ni bilo mogoče preveriti, saj se še nobeno dovoljenje, ki ga uporablja družba Jindal, ni izteklo.
Changes in the administration of the FTP 2004 to 2009, which became effective in autumn of 2005 (mandatory sending of the consumption register to the Indian authorities in the context of the redemption procedure) had not yet been applied in the case of Jindal.
Spremembe v vodenju FTP 2004–09, ki so začele veljati jeseni 2005 (obvezno pošiljanje evidence porabe indijskim organom v okviru postopka odkupa), se primeru družbe Jindal še niso uporabljale.
Thus, the de facto implementation of this provision could not be verified at this stage.
Tako se dejansko izvajanje te določbe v tej fazi ne more preveriti.
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, in that the non-collection of import duties otherwise due is a financial contribution of the GOI, which conferred a benefit upon Jindal by improving its liquidity.
Oprostitev uvoznih dajatev je v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe subvencija, saj je nepobiranje uvoznih dajatev sicer finančni prispevek indijske vlade, ki ga je koristila družba Jindal, saj se je izboljšala njena likvidnost.
In addition, the four sub-schemes used by Jindal (i.e. the ones listed above under (i) to (iv)) are 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 štiri podsheme, ki jih je uporabljala družba Jindal (navedene zgoraj pod točkami (i) do (iv)), zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične, proti njim pa se v skladu s členom 3(4)(a) osnovne uredbe lahko uvedejo izravnalni ukrepi.
Obviously, this is the case with regard to schemes (i), (ii) and (iv), but even the ALS deemed exports fulfils this criterion in the present case because the supply to an EOU ultimately aims at real exports.
Očitno je tako v zvezi s shemami (i), (ii) in (iv), toda tudi predvideni izvoz ALS v tem primeru izpolnjuje to merilo, saj je dobava izvozno usmerjeni enoti končno namenjena resničnemu izvozu.
They do not conform to the strict rules laid down in Annex I point (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Te sheme niso v skladu s strogimi predpisi, določenimi v točki (i) Priloge I, v Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) osnovne uredbe.
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) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Indijska vlada ni učinkovito uporabila svojega 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) osnovne uredbe in, v primeru shem nadomestnega povračila, Priloga III(II)(2) osnovne uredbe).
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 morejo šteti za sistem preverjanja dejanske porabe, 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, no effective control by the GOI based on the consumption register took place.
Poleg tega indijska vlada ni izpeljala učinkovitega nadzora, ki bi temeljil na evidenci porabe.
The company, in its post-disclosure comments, maintained that it keeps a proper consumption register and, as such, that a proper verification system is in place in accordance with Annex II to the basic Regulation.
Družba je v svojih pripombah po razkritju trdila, da vodi primerno evidenco porabe in da tako obstaja primeren sistem preverjanja v skladu s Prilogo II osnovne uredbe.
It further claimed that the ALS works as a substitution scheme, so that duty-free inputs may be used to produce products sold domestically, as long as the duty-free inputs are, either directly or through substitution, consumed in the production of goods subsequently exported within a reasonable period of time.
Nadalje je trdila, da ALS deluje kot nadomestna shema, tako da se surovine, ki so oproščene dajatev, lahko uporabljajo za proizvodnjo izdelkov, ki se prodajajo na domačem trgu, dokler so surovine, ki so oproščene dajatev, neposredno ali kot nadomestilo porabljene v proizvodnji blaga, ki se v razumnem roku naknadno izvozi.
However, even though the company might keep a register of the consumption of raw material to produce a quantity of the product concerned, it failed to maintain a system whereby it could be verified which inputs were consumed in the production of the exported product and in what amounts, as stipulated by the FTP 2004 to 2009 (Appendix 23) and in accordance with Annex II(II)(4) to the basic Regulation.
Vendar pa četudi bi družba vodila evidenco porabe surovin za proizvodnjo količine zadevnega izdelka, pa ni vzdrževala sistema, na podlagi katerega bi se lahko preverilo, katere surovine so bile porabljene v proizvodnji izvoženega izdelka in v kakšnem obsegu, kakor to določa FTP 2004–09 (Dodatek 23) in v skladu s Prilogo II(II)(4) osnovne uredbe.
Further, it does not maintain a system whereby it can be verified that the quantity of the input for which drawback is claimed does not exceed the quantity of similar product exported, in accordance with Annex III(II)(2).
Poleg tega ne vzdržuje sistema, na podlagi katerega bi se dalo preveriti, da količina surovine, za katero se zahteva povračilo, ne presega količine podobnega izvoženega izdelka, v skladu s Prilogo III(II)(2).
In the present case, it is, after careful consideration, maintained that there is no link between the duty-free input consumed and the exported product, and that there is therefore no proper verification system in place.
V tem primeru se po natančni preučitvi trdi, da ni povezave med porabljenimi surovinami, ki so oproščene dajatev, in izvoženim izdelkom, in da za to ni vzpostavljen primeren sistem preverjanja.
The company claimed, in its post-disclosure comments, that the customs duties for the raw materials needed for the production of PET film decreased from 15 % to 7,5 % from March 2006, i.e. after the end of the IP, and requested that the Commission take this change into account in the calculation of the subsidy rate for ALS.
Družba je v svojih pripombah po razkritju trdila, da se je carina za surovine, potrebne za proizvodnjo folij iz PET, od marca 2006 znižala iz 15 % na 7,5 %, tj. po koncu OP, in zahtevala, da Komisija to spremembo upošteva pri izračunavanju stopnje subvencije za ALS.
However, although there have been instances where events occurring after the IP have been taken into account, this is restricted to extraordinary circumstances which do not appear to apply in this case.
Čeprav so se dogodki, ki so se zgodili po OP, v nekaterih primerih že upoštevali, pa je to omejeno zgolj na izredne razmere, kamor pa ta primer ne spada.
Therefore, in accordance with Articles 5 and 11(1) of the basic Regulation, this request has to be rejected.
Zato je treba v skladu s členoma 5 in 11(1) osnovne uredbe to trditev zavrniti.
The company further claimed, in its post-disclosure comments, that the benefit under sub-scheme (iv) was, in fact, the price difference between regular domestic purchases of inputs and purchases of inputs against invalidation of ALS and produced some calculations to that effect without supporting evidence.
Družba je nadalje v svojih pripombah po razkritju trdila, da je bila ugodnost iz podsheme (iv), dejansko razlika v ceni med rednimi domačimi nakupi surovin in nakupi surovin, proti razveljavitvi/odpisu ALS ter je v ta namen pripravila nekaj izračunov, ne da bi jih podkrepila z dokazili.
However, the benefit is calculated on the basis of the duty foregone in the licence, since the sale/purchase price of the material is a purely commercial decision and does not alter the amount of duty unpaid.
Vendar pa je ugodnost izračunana na osnovi opuščene dajatve v dovoljenju, saj je prodajna/nakupna cena surovine izključno tržna odločitev in ne vpliva na znesek neplačane dajatve.
In any event, this claim was made post-disclosure for the first time and, as there was no opportunity for the Commission to verify it, it was rejected.
V vsakem primeru je bila ta trditev prvič izrečena šele po razkritju in ker Komisija ni imela priložnosti, da bi jo preverila, je bila zavrnjena.
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 so obvezno plačane za pridobitev subvencije, odštejejo od zneskov subvencije, če so bile vložene upravičene zahteve.
The entire amount of import duties foregone is taken as the numerator and not the excess remission/exemption, as the company requested, because the ALS does not fulfil the conditions laid down in Annex II to the basic Regulation.
Kot števec je vzet celoten znesek opuščenih uvoznih dajatev in ne presežni odpust/oprostitev, kakor to trdi družba, ker ALS ne izpolnjuje pogojev, določenih v Prilogi II osnovne uredbe.
In accordance with Article 7(2) of the basic Regulation, the denominator is the export turnover during the review IP.
V skladu s členom 7(2) osnovne uredbe je imenovalec promet od izvoza med pregledom.
The company claimed that deemed exports should be included in the total export turnover of the company during the review IP.
Družba je trdila, da bi moral biti imenovani izvoz vključen v skupni izvozni promet družbe v OP v zvezi s pregledom.
However, as these transactions are not, in fact, exports but rather sales to the domestic market, they cannot be properly classified as exports and were thus not included in the total export turnover amount.
Ker pa te transakcije dejansko niso izvoz in gre za prodajo na domačem trgu, jih ni mogoče ustrezno opredeliti kot izvoz in zato niso bile vključene v znesek skupnega izvoznega prometa.
The subsidy rate established for the ALS amounts to 14,68 %.
Stopnja subvencije, vzpostavljena za ALS, znaša 14,68 %.
A description of the DEPBS is contained in paragraph 4.3 of the FTP 2004 to 2009.
Opis DEPBS je naveden odstavku 4.3 FRT 2004–2009.
Jindal was not found to be using the DEPBS during the review IP, therefore no further analysis of the countervailability of this scheme is necessary.
Ker ni bilo ugotovljeno, da bi družba Jindal v OP v zvezi s pregledom uporabljala DEPBS, ni treba analizirati možnosti uvedbe izravnalnih ukrepov za to shemo.
Export Oriented Units Scheme (EOUS)/Special Economic Zones Scheme (SEZS)
Shema izvozno usmerjenih enot (Export Oriented Units Scheme – „EOUS“)/Shema posebnih ekonomskih con (Special Economic Zones Scheme – „SEZS“)
The details of these schemes are contained in Chapter 6 of the FTP 2004 to 2009, the HOP I 2004 to 2009 (EOUS), the SEZ Act 2005 and the rules framed thereunder (SEZS).
Podrobnosti teh shem so navedene v poglavju 6 FTP 2004–2009, HOP I 2004–2009 (EOUS), aktu SEZ 2005 in pravilih, osnovah v tem okviru (SEZS).
With the exception of pure trading companies, all enterprises which undertake to export a certain amount of their production of goods or services may be set up under the EOUS or SEZS.
Z izjemo izključno trgovskih družb so lahko v EOUS ali SEZS vključena vsa podjetja, ki izvažajo določen delež svoje proizvodnje blaga in storitev.
Jindal was found to benefit from the EOUS but not the SEZS during the review IP.
Ugotovljeno je bilo, da je imela družba Jindal v OP v zvezi s pregledom korist od EOUS, toda ne od SEZS.
Consequently, the analysis focuses on the EOUS only.
Zato se je analiza osredotočila samo na EOUS.
An EOU can be established anywhere in India.
EOU se lahko ustanovi kjer koli v Indiji.
This scheme is complementary to the SEZS.
Ta shema dopolnjuje SEZS.
An application for EOU status must include details of, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements for a period of five years.
Vloga za status EOU mora vsebovati podatke med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah za obdobje petih let.
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, družbi sporočijo pogoje v zvezi s sprejetjem.
The agreement to be recognised as a company under the EOUS is valid for a five-year period and can be renewed further.
Sporazum o priznanju statusa EOUS družbe velja pet let in se lahko obnovi za nadaljnja obdobja.
A crucial obligation of an EOU, as set out in the FTP 2004 to 2009, is to achieve net foreign exchange (NFE) earnings, i.e. in a reference period (five years), the total value of exports has to be higher than the total value of imported goods.
Ključna obveznost EOU, kot je določeno v FTP 2004–2009, je doseči neto devizni zaslužek, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
An EOU is entitled to the following concessions:
EOU 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 or processing or in connection therewith;
oprostitev uvoznih dajatev za vse vrste blaga (vključno z investicijskim blagom, surovinami in potrošnim blagom), ki so potrebne za izdelavo, proizvodnjo, predelavo ali so s tem povezane;
facility to sell up to 50 % of the fob value of exports on the domestic market’s so called domestic tariff area (DTA) on payment of concessional duties;
možnost prodaje do 50 % vrednosti FOB izvoza na domačem trgu ti. Domačega tarifnega območja („DTA“) – ob plačilu koncesijskih dajatev;
exemption from income tax normally due on profits realised on export sales in accordance with Section 10B of the Income Tax Act, for a period of 10 years after the beginning of its operations, but only up to 2010;
oprostitev davka od dohodka, ki običajno velja za dobičke iz izvozne prodaje v skladu z oddelkom 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja, toda najdlje do leta 2010;
EOUs 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.
EOU so zakonsko zavezane v določeni obliki voditi točno evidenco vseh uvozov, potrošnje in uporabe vsega uvoženega materiala ter opravljenega izvoza.
These documents are required to be submitted periodically to the competent authorities (quarterly and annual progress reports).
Ti dokumenti se morajo periodično predložiti pristojnim organom („četrtletna in letna poročila o napredku“).
However, ‘at no point in time shall [an EOU] be required to correlate every import consignment with its exports, transfers to other units, sales in the DTA and balance in stock’, as per paragraph 6.11.2 of the FTP 2004 to 2009.
Vendar pa se „v nobenem primeru (od EOU) ne sme zahtevati, da vsako uvozno pošiljko uskladi z svojim izvozom, transferji v druge enote, prodajo DTA ali zalogami“, kot je zapisano v odstavkih 6.11.2 FTP 2004–2009.
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 EOU nadzoruje carinski/trošarinski uslužbenec, ki je stalno nameščen pri EOU.
Jindal utilised the EOU to import capital goods free of import duties and to obtain a reimbursement of the central sales tax paid on goods procured locally.
Jindal je EOU uporabljal za uvoz proizvodnih sredstev brez uvoznih dajatev in za prejemanje povračila centralnega prometnega davka, plačanega na lokalno nabavljeno blago.
It did not make use of the exemption from import duties on raw materials, since the EOU facility, in order to produce PET film, uses PET chips as raw materials.
Družba ni koristila oprostitev uvoznih dajatev za surovine, saj EOU za proizvodnjo folije iz PET kot surovino uporablja PET v obliki zrnc.
These PET chips are produced in another unit of the company from raw materials purchased under the ALS.
Ta PET v obliki zrnc je proizveden v drugi enoti družbe iz surovin, kupljenih v okviru ALS.
Conclusions on the EOU
Zaključki o EOU
The exemption of an EOU from two types of import duties (basic customs duty and special additional customs duty) and the reimbursement of the central sales tax are financial contributions by the GOI within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Oprostitev EOU dveh vrst uvoznih dajatev („osnovne carine“ in „posebne dodatne carine“) in povračilo centralnega prometnega davka so finančni prispevki indijske vlade v smislu člena 2(1)(a)(ii) osnovne uredbe.
Government revenue which would be due in the absence of this scheme is foregone, thus conferring a benefit upon the EOU within the meaning of Article 2(2) of the basic Regulation by improving its liquidity.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen in tako EOU omogoča dodelitev ugodnosti v smislu člena 2(2) osnovne uredbe z ohranjanjem likvidnosti.
Thus, the exemption from basic customs duty and special additional customs duty and the sales tax reimbursement constitute subsidies within 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 FTP 2004 to 2009 is a necessary condition to obtain the incentives.
Izvozni cilj EOU, ki je določen v odstavku 6.1 FTP 2004–09, je nujni 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) of the basic Regulation).
Poleg tega je bilo potrjeno, da indijska vlada 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) osnovne uredbe in, v primeru shem nadomestnega povračila, Priloga III(II)(2) osnovne uredbe).
In any event, the exemption from duties on capital goods is not a permissible duty drawback scheme because capital goods are not consumed in the production process.
V vsakem primeru oprostitev dajatev za investicijsko blago že ni dovoljena shema za povračilo dajatev, ker se takšno investicijsko blago ne uporablja v proizvodnem procesu.
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) of the basic Regulation), nor did it prove that no excess remission had taken place.
Indijska vlada 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) osnovne uredbe), niti ni dokazala, da ni prišlo do presežnega odpusta.
Accordingly, the countervailable benefit is the exemption from total duties (basic customs duty and special additional customs duty) normally due upon importation, as well as the sales tax reimbursement, both during the review IP.
Zato je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, enaka oprostitvi vseh dajatev (osnovna carina in posebna dodatna carina), ki običajno zapadejo v plačilo ob uvozu, ter povračilu prometnega davka, ki sta nastala v OP v zvezi s pregledom.
Reimbursement of central sales tax on domestically procured goods
Povračilo centralnega prometnega davka na doma proizvedeno blago
The numerator was established as follows: the subsidy amount was calculated on the basis of the sales tax reimbursable on the purchases made for the production sector, e.g. parts and packing materials, during the review IP.
Števec je bil izračunan na naslednji način: znesek subvencije je bil izračunan na osnovi povračilnega prometnega davka za nakupe za proizvodni sektor, tj. za dele in embalažni material, v času OP v zvezi s pregledom.