natgillin/translations-raw huggingface dataset:
Consequently, 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.
Posledično se ta shema ne more šteti kot dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi, določeni v točki (i) Priloge I osnovne uredbe, ne zajemajo investicijskega blaga, ker se ne uporablja v proizvodnji izvoženih izdelkov.
None of the cooperating exporters had purchased any capital goods in the IP.
Noben sodelujoči izvoznik ni kupoval investicijskega blaga v OP.
One company continued however to benefit from duty exemptions for capital goods purchased before the IP at the amount established in the original investigation.
Kljub temu je ena družba še naprej koristila oprostitev dajatve za investicijsko blago, kupljeno pred OP, za znesek, kot je bil ugotovljen v prvotni preiskavi.
The subsidy obtained for the company that continued to benefit from the scheme was 0,38 %.
Subvencija za družbo, ki je še naprej koristila to shemo, je bila 0,38-odstotna.
EXPORT CREDIT SCHEME (ECS)
SHEMA IZVOZNIH KREDITOV („ECS“)
The details of the scheme are set out in Master Circular IECD No 5/04.02.01/2002-03 (Export Credit in Foreign Currency) and Master Circular IECD No 10/04.02.01/2003-04 (Rupee Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti te sheme so določene v Master Circular IECD št. 5/04.02.01/2002–2003 (izvozni kredit v tuji valuti) in Master Circular IECD št. 10/04.02.01/2003–2004 (izvozni kredit v rupijah) indijske centralne banke („RBI“), ki sta naslovljena na vse komercialne banke v Indiji.
It was found that one of the companies cooperating in the proceeding availed of benefits under the ECS.
Ugotovljeno je bilo, da je ena od družb, ki sodeluje v postopku, koristila ugodnosti iz ECS.
Under this scheme, the RBI sets compulsory maximum ceiling interest rates applicable to export credits, both in Indian rupees or in foreign currency, which commercial banks can charge an exporter with a view to making credit available to exporters at internationally competitive rates.
V okviru te sheme RBI določa obvezujoče najvišje obrestne mere za izvozne kredite v indijskih rupijah in v tuji valuti, ki jih lahko komercialne banke obračunajo izvozniku z namenom „omogočiti izvoznikom dostop do kreditov po mednarodno konkurenčnih obrestnih merah“.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme (packing credit), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
ECS sestavljata dve podshemi, shema izvoznih kreditov pred odpremo („kredit za pripravo blaga za izvoz“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, priprave in/ali odpreme blaga pred izvozom, ter shema izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital za financiranje izvoznih terjatev.
As a result of these RBI Master Circulars, exporters can obtain export credits at preferential interest rates compared with the interest rates for ordinary commercial credits (cash credits), which are purely set under market conditions.
Zaradi teh Master Circulars RBI lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinski krediti“), ki so določene le pod tržnimi pogoji.
Firstly, the preferential interest rates of an ECS credit set by the RBI Master Circulars can decrease interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit within the meaning of Article 2(2) of the basic Regulation on such an exporter.
Prvič, preferencialne obrestne mere kredita ECS, določene z Master Circulars RBI, lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, določenimi izključno s tržnimi pogoji, in mu v tem primeru omogočijo dodelitev ugodnosti v smislu člena 2(2) osnovne uredbe.
Only in the case of those cooperating exporters, where such interest rate differences were found to exist, it was concluded that a benefit was conferred.
Dodelitev subvencije je bila ugotovljena le pri tistih sodelujočih izvoznikih, pri katerih so bile ugotovljene takšne razlike v obrestnih merah.
The differences in rates between the credits given further to the RBI Master Circulars and commercial cash credit rates cannot be explained by pure market behaviour of the commercial bank.
Razlik v obrestnih merah med krediti glede na Masters Circular RBI in komercialne „gotovinske kredite“ se ne da razložiti izključno s tržnim ravnanjem komercialne banke.
Secondly, and despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government within the meaning of Article 2(1)(iv) of the basic Regulation.
Drugič, kljub dejstvu, da preferencialne kredite v okviru ECS dodeljujejo komercialne banke, je ta subvencija finančni prispevek vlade v smislu člena 2(1)(iv) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of a government as set out in Article 1(3) of the basic Regulation.
RBI je javni organ, ki zato spada pod opredelitev „vlada“, kot je določeno v členu 1(3) osnovne uredbe.
It is 100 % government-owned, pursues public policy objectives, e.g. monetary policy, and its management is appointed by the GOI.
Je v stoodstotni lasti vlade, izpolnjuje cilje javne politike, npr. monetarne politike, in njegovo upravo imenuje indijska vlada.
The RBI directs private bodies, since the commercial banks are bound by the conditions, inter alia, the maximum ceilings for interest rates on export credits mandated in the RBI Master Circulars and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
RBI usmerja zasebne organe, saj so komercialne banke vezane na nekatere pogoje, med drugim na najvišje dovoljene obrestne mere za izvozne kredite, določene v Master Circulars RBI, in na določbe RBI, da morajo komercialne banke določen znesek svojih neto bančnih kreditov usmeriti v financiranje izvoza.
This direction obliges commercial banks to carry out functions mentioned in Article 2(1)(a)(i) of the basic Regulation, in this case loans in the form of preferential export financing.
Ta usmeritev komercialne banke zavezuje k izvajanju funkcij, navedenih v členu 2(1)(a)(i) osnovne uredbe, v tem primeru posojil v obliki preferencialnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice, in no real sense, differs from practices normally followed by governments, Article 2(1)(a)(iv) of the basic Regulation.
Takšen neposreden prenos sredstev v obliki posojil pod določenimi pogoji bi bil običajno v pristojnosti vlade in ta praksa se v smislu člena 2(1)(a)(iv) osnovne uredbe ne razlikuje bistveno od praks, ki jih običajno izvajajo.
This subsidy is deemed to be specific and countervailable since the preferential interest rates are only available in relation to the financing of export transactions and are therefore contingent upon export performance, pursuant to Article 3(4)(a) of the basic Regulation.
Poleg tega se za to subvencijo šteje, da je posebne vrste in se lahko proti njej uvedejo izravnalni ukrepi, ker so preferencialne obrestne mere dostopne le za financiranje izvoznih transakcij in torej odvisne od opravljenega izvoza v smislu člena 3(4)(a) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the RIP and the amount that would have been payable if the same interest rates were applicable as for ordinary commercial credits used by the particular company.
Znesek subvencije je bil izračunan na podlagi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene v obdobju preiskave v zvezi s pregledom, in zneskom, ki bi bil plačan, če bi se uporabljale enake tržne obrestne mere kot za običajne komercialne kredite, ki jih uporablja družba.
This subsidy amount (numerator) has been allocated over the total export turnover during the RIP as appropriate denominator in accordance with Article 7(2) basic Regulation, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta znesek subvencije (števec) je bil dodeljen za skupni izvozni promet v OPP kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The company that availed of benefits under the ECS obtained a subsidy of 0,1 %.
Družba, ki je koristila ugodnosti iz ECS, je prejela subvencije v višini 0,1 %.
EXPORT ORIENTED UNITS SCHEME (EOUS)/SPECIAL ECONOMIC ZONES SCHEME (SEZS)
SHEMA IZVOZNO USMERJENIH OBRATOV („EOUS“)/SHEMA POSEBNIH EKONOMSKIH CON („SEZS“)
It was found that none of the cooperating exporting producers obtained countervailable benefits under the SEZS.
Ugotovljeno je bilo, da sodelujoči proizvajalci izvozniki iz SEZS niso prejemali nobenih ugodnosti, proti katerim se lahko uvedejo izravnalni ukrepi.
However, two Indian companies had the status of an EOU and received countervailable subsidies in the RIP.
Kljub temu imata indijski družbi status EOU in sta med OPP prejemali subvencije, proti katerim se lahko uvede izravnalni ukrep.
The description and assessment below is therefore limited to the EOUS.
V nadaljevanju sta navedena opis in ocena, omejena na EOUS.
The details of the EOU scheme are contained in Chapter 6 of EXIM-policy 2004-2009 and HOP I 2004-2009.
Podrobni opisi sheme EOU so v poglavju 6 politike EXIM 2004–2009 in HOP I 2004–2009.
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 EOUS.
Z izjemo izključno trgovskih družb so lahko v EOUS načeloma vključena vsa podjetja, ki izvažajo svojo celotno proizvodnjo blaga in storitev.
Undertakings in the industrial sectors have to fulfil a minimum investment threshold in fixed assets (10 million Indian rupees) to be eligible for the EOUS.
Podjetja v industrijskem sektorju morajo izpolnjevati minimalen investicijski prag fiksnih sredstev (10 milijonov indijskih rupij), da so lahko upravičena do EOUS.
As found in the original investigation, EOUs can be located and established anywhere in India.
Kot je bilo ugotovljeno med prvotno preiskavo, se lahko EOU postavijo in ustanovijo kjer koli v Indiji.
An application for EOU status must include details for a period of the next five years on, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Zahtevek za status EOU mora vsebovati podatke za prihodnjih pet let, med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah.
Upon acceptance by the authorities of the company's application, the terms and conditions attached to this acceptance will be communicated to the company.
Če organi sprejmejo zahtevek družbe, se pogoji za sprejetje posredujejo družbi.
A crucial obligation of an EOU as set out in EXIM-policy 2004-2009 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 določena v politiki EXIM 2004–2009, je doseči neto zaslužek deviznih sredstev, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
EOU units are entitled to the following concessions:
Enote 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, 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 in predelavo ali so s tem povezane;
the facility to sell part of production on the domestic market of up to 50 % of fob value of exports, subject to fulfilment of positive NFE earnings upon payment of concessional duties, i.e. excise duties on finished products;
možnost prodaje dela proizvodnje na domačem trgu do 50 % vrednosti FOB izvoza, pri čemer se upoštevajo pozitivni neto zaslužki deviznih sredstev ob plačilu koncesijskih dajatev, tj. trošarin na dokončane izdelke;
partial reimbursement of duty paid on fuel procured from domestic oil companies;
delno povračilo dajatve, plačane za gorivo, ki je bilo nabavljeno pri domačih naftnih družbah;
exemption from income tax normally due on profits realised on export sales in accordance with Section 10B of the Income Tax Act, for a 10-year period after starting its operations, but no longer than up to the end of the financial year 2010;
oprostitev davka od dohodka, ki običajno velja za dobičke od izvoza v skladu z oddelkom 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja, toda najdlje do konca poslovnega leta 2010;
possibility of 100 % foreign equity ownership.
možnost 100-odstotnega tujega lastniškega kapitala.
Units operating under these schemes are bonded under the surveillance of customs officials in accordance with Section 65 of the Customs Act.
Obrati, ki delujejo po teh shemah, v skladu z oddelkom 65 Zakona o carini nadzorujejo carinski uslužbenci.
They are legally obliged to maintain a proper account of all imports, of the consumption and utilisation of all imported materials and of the exports made in accordance with 6.11.1 HOP 2004-2009.
Zakonsko so zavezane v določeni obliki voditi ustrezno poslovno knjigo celotnega uvoza, potrošnje in uporabe vsega uvoženega materiala ter opravljenega izvoza v skladu s 6.11.1 HOP 2004–2009.
These documents should be submitted periodically, to the competent authorities through quarterly and annual progress reports.
Ti dokumenti se s četrtletnimi in letnimi poročili o napredku periodično predložijo pristojnim organom.
However, ‘at no point in time shall an EOU be required to co-relate every import consignment with its exports, transfers to other units, sales in DTA or stocks’, as section 6.11.2 of HOP I 2004-2009 states.
Vendar se „v nobenem primeru od EOU ne sme zahtevati, da vsako uvozno pošiljko uskladi z njenim izvozom, transferji v druge obrate, prodajo DTA ali zalogami“, kot navaja oddelek 6.11.2 HOP I 2004–2009.
Domestic sales are dispatched and recorded on a self-certification basis.
Domača prodaja se odpremi in registrira na podlagi postopka 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 EOU nadzoruje carinski/trošarinski uslužbenec, ki je trajno napoten v EOU.
In the present case, the EOUS was used by two of the cooperating exporters.
V tem primeru sta dva od sodelujočih izvoznikov uporabljala EOUS.
These cooperating exporters utilised the scheme to import raw materials and capital goods free of import duties, to procure goods domestically free of excise duty and to obtain sales tax reimbursement and to sell part of its production on the domestic market.
Sodelujoči izvozniki so shemo uporabljali za uvoz surovin in investicijskega blaga brez uvoznih dajatev, domačo nabavo blaga brez trošarin, prejemanje povračila prometnega davka ter prodajo dela proizvodnje na domačem trgu.
One of the exporting companies also utilised the scheme to obtain partial reimbursement of duty paid on fuel procured from domestic oil companies.
Ena od izvoznih družb je shemo uporabljala za pridobitev delnega povračila za dajatev, plačano na gorivo, ki je bilo nabavljeno pri domačih naftnih družbah.
They thereby availed of all benefits as described in recital 53(i) to (v).
Tako so koristile vse ugodnosti, navedene v uvodni izjavi (53) pod (i) do (v).
The investigation showed that the exporters concerned did not avail of benefits under the income tax exemption provisions of the EOUS.
Preiskava je pokazala, da zadevni izvozniki niso koristili ugodnosti po določbah o oprostitvi davka od dohodka za EOUS.
Conclusions on the EOUS
Sklepne ugotovitve v zvezi z EOUS
The exemptions of an EOU from two types of import duties (basic customs duty and special additional customs duty) and the reimbursement of sales tax are financial contributions of the GOI within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Oprostitve dveh vrst uvoznih dajatev („osnovne carine“ in „posebne dodatne carine“), ki veljajo za EOU, in povračilo prometnega davka so finančni prispevek indijske vlade 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 and by obtaining a sales tax reimbursement.
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, ker ta ohranja likvidnost, saj ji ni treba plačati dajatev, ki bi običajno zapadle, in dobi povrnjen prometni davek.
Excise and additional customs duty, if paid, could be used as a credit for its own future duty liabilities (the so-called CENVAT mechanism).
Če bi bile trošarine in dodatna carina plačane, bi bile lahko uporabljene kot kredit za prihodnje dajatve (tako imenovani „mehanizem CENVAT“).
By the means of CENVAT-credit only an added value bears a definitive duty, not the input materials.
Z uporabo kredita „CENVAT“ dokončna dajatev bremeni le dodano vrednost, ne pa tudi surovine.
Thus, only the exemption from basic customs duty, special additional customs duty, the partial reimbursement of duty paid on fuel procured from domestic oil companies and the sales tax reimbursement, constitute subsidies within the meaning of Article 2 of the basic Regulation.
Tako le oprostitev osnovne carine, posebne dodatne carine, delna povrnitev dajatve, plačane za gorivo, ki je bilo nabavljeno pri domačih naftnih družbah, in 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 posebne ter se proti njim lahko uvedejo izravnalni ukrepi v skladu s členom 3(4)(a) osnovne uredbe.
The export objective of an EOU as set out in paragraph 6.1 of EXIM-policy 02-07 is a conditio sine qua non to obtain the incentives.
Izvozni cilj EOU, ki je določen v odstavku 6.1 politike EXIM 2002–2007, je osnovni pogoj za pridobitev spodbud.
One of the cooperating exporters asserted that the Commission has departed from the reasoning used in the original investigation in terms of the assessment of the duty exemption of raw materials and that only excess remission if any should be countervailed.
Eden od sodelujočih izvoznikov je trdil, da Komisija odstopa od utemeljitev, ki jih je uporabila v prvotni preiskavi v zvezi z izračunom oprostitve dajatve za surovine, in da je treba izravnati, če sploh, samo presežni odpust.
However, in reply to this it should be noted that at the time of the original investigation, in the assessment of the countervailable amount, the question on whether the EOU was a permissible duty drawback system or not was made ‘without prejudice to the question of whether the scheme constitutes a drawback system in conformity the provisions of the basic Regulation’ [9].
Vendar je treba opozoriti, da je bilo pri izračunu višine subvencije, proti kateri se lahko uvede izravnalni ukrep, v prvotni preiskavi vprašanje, ali je EOU sprejemljiv sistem povračila dajatev ali ne, proučeno „ne glede na vprašanje, ali shema pomeni sistem povračil v skladu z določbami osnovne uredbe [9]“.
Within the framework of this review, the scheme as a whole, along with the monitoring system was carefully investigated.
V okviru tega pregleda je bila shema kot celota, vključno s sistemom nadzora, skrbno proučena.
The investigation revealed that these subsidies 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.
Preiskava je pokazala, da se te subvencije ne morejo šteti kot dovoljeni sistemi povračila dajatev v smislu člena 2(1)(a)(ii) osnovne uredbe.
The verification system in place aims at monitoring the Net foreign exchange earning obligation and not the consumption of imports in relation to the production of exported goods.
Cilj vzpostavljenega sistema preverjanja je spremljanje obveznosti neto deviznih prihodkov in ne potrošnja uvoza v zvezi s proizvodnjo izvoznega blaga.
An EOU is allowed to sell a significant amount of its production, up to 50 % of its annual turnover, on the domestic market.
EOU lahko proda znaten delež svoje proizvodnje, in sicer do 50 % svojega letnega prometa, na domačem trgu.
Therefore, no legal obligation exists to export the total amount of manufactured resultant products.
Tako ni zakonsko obvezno izvoziti celotne količine proizvedenih izdelkov.
In addition, these domestic transactions take place without the supervision and control of a government official and are only subject to a self-certification procedure.
Poleg tega ti domači posli potekajo brez kontrole in nadzora vladnih uslužbencev ter so le predmet postopka samocertificiranja.
Consequently, the bonded premises of an EOU are at least in part not subject to a physical control by the Indian authorities.
Posledično ločeni prostori EOU vsaj deloma niso predmet fizičnega nadzora indijskih organov.
These circumstances increase the importance of further verification elements, notably control of the nexus between duty-free inputs and resultant export products in order to qualify as a duty drawback verification system.
Take okoliščine pa povečajo pomen drugih elementov preverjanja, zlasti nadzora povezave med surovinami, ki so oproščene dajatev, in proizvedenimi izvoznimi izdelki, da bi s tem uveljavili sistem preverjanja povračil.
Concerning further verification steps installed it should be recalled, that an EOU is already de jure and at no point in time is required to co-relate every import consignment with the corresponding resultant product.
Glede nadaljnjih uvedenih postopkov preverjanja je treba opozoriti, da je EOU že de jure in ni treba nikoli povezati uvozne pošiljke z namembnim krajem ustreznega nastalega izdelka.
Only if such controls were in place would the Indian authorities be able to obtain sufficient information about the final destination of inputs so as to allow for an efficient check that the duty/sales tax exemptions do not exceed inputs for export production.
Če bi se takšen nadzor izvajal, bi lahko indijski organi dobili dovolj informacij o končnem namembnem kraju surovin, ki bi omogočal učinkovito preverjanje, da oprostitve trošarin/prometnega davka ne presegajo količine surovin za izvozno proizvodnjo.
Monthly tax returns for domestic sales on a self-assessment basis, which are periodically assessed by the Indian authorities, do not suffice.
Mesečne davčne napovedi za domačo prodajo na podlagi samoocene, ki jih indijski organi periodično preverjajo, ne zadoščajo.
In addition, the purpose of the monthly tax returns is to monitor excise duties and not to control the destination of inputs.
Poleg tega je namen mesečnih davčnih napovedi spremljanje trošarin in ne nadzorovanje namembnega kraja surovin.