natgillin/translations-raw huggingface dataset:
Company internal systems, which are kept without legal obligation, would not as such suffice since a duty drawback verification system would need to be designed and enforced by a government and should not left to the discretion of the management of each individual company concerned.
Interni sistemi družb, ki se izvajajo brez zakonske obveznosti, kot taki ne bi zadostovali, ker bi morala sistem preverjanja povračil dajatev zasnovati in izvajati vlada in ga ne sme upravljati vsaka posamezna zadevna družba.
Consequently, the investigation has established that the EOU is explicitly not required by the Indian EXIM policy to record the nexus between input materials and the finished product and no effective control mechanism was set up by the GOI to determine which inputs were consumed in export production and in what amounts.
Tako je bilo s preiskavo ugotovljeno, da indijska politika EXIM od EOU izrecno ne zahteva, da dokumentira povezavo med surovinami in dokončanim izdelkom, ter da indijska vlada ni vzpostavila učinkovitega nadzornega mehanizma za določanje, katere surovine se uporabljajo v izvozni proizvodnji in v kakšnih količinah.
Also, the GOI neither carried out a further examination based on actual inputs involved, although this would normally be required in the absence of an effective verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Indijska vlada prav tako ni izvedla dodatne proučitve na podlagi 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).
Furthermore, no evidence was provided by the GOI demonstrating that no excess remission took place.
Poleg tega indijska vlada ni dokazala, da ni nastal presežni odpust.
In light of the above, the company's claim 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 has to be rejected.
Glede na zgoraj navedeno je bilo treba trditvi družbe, da je Komisija odstopala od utemeljitev, ki jih je uporabila v prvotni preiskavi glede izračuna oprostitve dajatev za surovine, in da je treba izravnati, če sploh, samo presežni odpust, zavrniti.
Accordingly, in the absence of a permitted duty drawback system or substitution drawback system, 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 reimbursement of duty paid on fuel procured from domestic oil companies and the sales tax reimbursement, during the RIP.
Ker ne obstaja dovoljen sistem povračila dajatev ali nadomestni sistem povračil, je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, enaka odpustu skupnih uvoznih dajatev (osnovna carina in posebna dodatna carina), ki običajno zapadejo v plačilo ob uvozu, povračilu dajatve, plačane za gorivo, ki je bilo nabavljeno pri domačih naftnih družbah, ter povračilu prometnega davka, ki so nastali med obdobjem preiskave v zvezi s pregledom.
Exemption from import duties (basic customs duty and special additional customs duty), sales tax reimbursement on raw materials and reimbursement of duty paid on fuel procured from domestic oil companies
Oprostitev uvoznih dajatev (osnovna carina in posebna dodatna carina), povračilo prometnega davka za surovine in povračilo dajatve, plačane za gorivo, ki je bilo nabavljeno pri domačih naftnih družbah
The subsidy amount for the exporters that are EOUs was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the materials imported for the EOU as a whole, the sales tax reimbursed, and the reimbursement of duties paid on domestically purchased fuel all during the RIP.
Znesek subvencije za izvoznike, ki uporabljajo EOUS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za materiale, uvožene za EOU v celoti, povračila prometnega davka in povračila dajatev, plačanih za domače gorivo, nastalih med preiskavo v zvezi s pregledom.
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.
V skladu s členom 7(1)(a) osnovne uredbe so bile od te vsote odštete nujne pristojbine za pridobitev subvencije, s čimer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the appropriate export turnover generated during the RIP 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 ustrezen izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy margins thus obtained were 0,9 % and 5,8 % respectively for the two companies.
Tako dobljeni stopnji subvencije sta 0,9 % oziroma 5,8 % za dve družbi.
Capital goods are not physically incorporated into the finished goods.
Investicijsko blago ni fizično vključeno v končno blago.
In accordance with Article 7(3) of the basic Regulation, the benefit to the investigated companies has been calculated on the basis of the amount of unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the investigated companies.
V skladu s členom 7(3) osnovne uredbe je ugodnost za preiskovano družbo izračunana na podlagi višine neplačanih carin na uvoženo investicijsko blago med obdobjem, ki izraža normalno amortizacijsko dobo takšnega investicijskega blaga v preiskovanih družbah.
In order to determine such normal depreciation period the actual depreciation periods used by the two cooperating exporters concerned have been used as a reference, i.e. 18 years.
Za določitev običajne amortizacijske dobe se dejanske amortizacijske dobe za sodelujoča zadevna izvoznika uporabijo kot referenca, tj. 18 let.
The amount so calculated is then attributable to the RIP and has been adjusted by adding interest during this period in order to reflect the value of the benefit over time and thereby establish the full benefit of this scheme to the recipient.
Tako izračunan znesek velja za OPP in je bil popravljen z dodatkom obresti za to obdobje, da izraža vrednost ugodnosti med tem obdobjem in tako določi celotno ugodnost iz te sheme za prejemnika.
In accordance with Article 7(2) and 7(3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover generated during the RIP 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 bil ta znesek subvencije dodeljen za ustrezen izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy margins thus obtained for the two companies were 1,8 % and 0,4 % respectively.
Tako sta dobljeni stopnji subvencije za družbi 1,8 % oziroma 0,4 %.
Thus, the total subsidy margin under the EOUS for the companies concerned amounts to 2,7 % and 6,2 % respectively.
Tako je skupna stopnja subvencije v okviru EOUS za zadevni družbi 2,7 % oziroma 6,2 %.
ADVANCE LICENCE SCHEME (ALS)
SHEMA VNAPREJŠNJIH DOVOLJENJ („ALS“)
The detailed description of the scheme is contained in sections 4.1 to 4.1.14 of EXIM-policy 2004-2009 and Chapters 4.1 to 4.30 of HOP I 2004-2009.
Podroben opis sheme je v oddelkih 4.1 do 4.1.14 politike EXIM 2004–2009 in poglavja 4.1 do 4.30 HOP I 2004–2009.
The ALS consists of six sub-schemes, as described in more detail below.
ALS sestavlja šest podshem, ki so natančneje opisane spodaj.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the ALS physical exports and for the ALS annual requirement.
Proizvajalci izvozniki in trgovci izvozniki, povezani s spremljajočimi proizvajalci, so upravičeni do fizičnega izvoza v okviru ALS in do shem vnaprejšnjih dovoljenj za letne potrebe.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of EXIM-policy 2004-2009, such as suppliers of an export oriented unit (EOU), are eligible for ALS deemed export.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“, navedene v odstavku 8.2 politike EXIM 2004–2009, kot so dobavitelji izvozno usmerjenih obratov („EOU“), so upravičeni do predvidenega izvoza v okviru ALS.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for deemed export benefits under the sub-schemes Advance Release Order (ARO) and back-to-back inland letter of credit.
Končno so vmesni dobavitelji proizvajalcev izvoznikov upravičeni do ugodnosti „predvidenega izvoza“ v okviru podshem za vnaprejšnjo pripustitev naročil („ARO“) in vzajemnega notranjega akreditiva.
Physical exports: This is the main sub-scheme.
Fizični izvoz: to je glavna podshema.
It allows for duty-free import of input materials for the production of a specific resultant export product.
Omogoča dajatev prost uvoz surovin za proizvodnjo določenega nastalega izvoženega izdelka.
The export must be ‘physical’ in the sense that the export product has to leave Indian Territory.
„Fizični“ v tem okviru pomeni, da mora izvozni izdelek zapustiti območje Indije.
The terms of the import allowance and export obligation including the type of export product are specified in the licence.
Uvozno nadomestilo in izvozna obveznost vključno z vrsto izvoznega izdelka sta navedena v dovoljenju.
Annual requirement: Such a licence is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Letne potrebe: takšno dovoljenje ni vezano na določen izvozni izdelek, ampak na širšo skupino (npr. kemični in podobni izdelki).
The licence holder can, up to a certain value threshold set by its past export performance, import duty free any input to be used in manufacturing any of the items falling under such a product group.
Imetnik dovoljenja lahko – do določene mejne vrednosti, določene glede na pretekle izvozne rezultate – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
Intermediate supplies: This sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Vmesne dobave: ta podshema zajema primere, kjer nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni postopek.
Deemed exports: This sub-scheme allows a main contractor to import inputs free of duty which are required in manufacturing goods to be sold as ‘deemed exports’ to the categories of customers mentioned in paragraph 8.2. (b-g) and (i-j) of EXIM policy 2004-2009.
Predvideni izvoz: ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ proda kategorijam kupcev, omenjenim v odstavkih 8.2 (b–g) in (i–j) politike EXIM 2004–2009.
The finished goods will, in other words, not have to leave the country but are by virtue of the status of the customer to be considered deemed exports.
Ni nujno, da bo končno blago zapustilo državo, vendar se bo na podlagi statusa stranke štelo za predvideni izvoz.
This would include supply to an EOU or to a licence holder under the Export Promotion Capital Goods scheme.
To bi vključilo dobavo za EOU ali imetnika dovoljenja v skladu s shemo za podporo izvozu investicijskega blaga.
ARO: The ALS holder intending to source the inputs from indigenous sources, instead of direct import, has the option to source them against AROs.
ARO: imetnik ALS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek ARO.
In such cases the Advance Licences are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V takih primerih so vnaprejšnja dovoljenja validirana kot ARO in potrjena domačemu dobavitelju ob dobavi izdelkov, ki so določeni v njih.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of EXIM-policy 02-07 (i.e. ALS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do ugodnosti predvidenega izvoza, kot so določene v odstavku 8.3 politike EXIM 2002–2007 (tj. ALS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
Back-to-back inland letter of credit: This sub-scheme again covers indigenous supplies to an ALS holder.
Vzajemni notranji akreditiv: ta podshema spet zajema domače dobave imetniku ALS.
The licence will be invalidated by the bank for direct import, only in respect of the value and volume of items being sourced indigenously instead of importation.
Banka razveljavi dovoljenje za neposreden uvoz le za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of EXIM-policy 02-07 (i.e. ALS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači dobavitelj je upravičen do ugodnosti predvidenega izvoza, kot je določeno v odstavku 8.3 politike EXIM 2002–2007 (tj. ALS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
It was established that during the RIP, one cooperating exporter only obtained concessions under three sub-schemes linked to the product concerned, i.e. (i) ALS physical exports, (v) ARO and (iv) ALS deemed export.
Ugotovljeno je bilo, da je med preiskavo v zvezi s pregledom le eden sodelujoči izvoznik pridobil koncesije za tri podsheme, povezane z zadevnim izdelkom, in sicer (i) ALS za fizični izvoz, (v) ARO in (iv) shemo vnaprejšnjih dovoljenj za predvideni izvoz.
It is therefore not necessary to establish the countervailability of (ii) annual requirement, (iii) Intermediate supplies, and (vi) the back-to-back inland letter of credit scheme.
Zato ni treba vzpostaviti izravnavanja (ii) letne potrebe, (iii) vmesnih dobav in (vi) vzajemnega notranjega akreditiva.
For verification purposes by the Indian authorities, a licence holder is legally obliged to maintain ‘a true and proper account of licence-wise consumption and utilisation of imported goods’ in a specified format (Chapter 4.30 and Appendix 23 HOP I 2004-2009), i.e. an actual consumption register (Appendix 23 register).
Za namene preverjanja s strani indijskih organov je imetnik dovoljenja zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in porabe uvoženega blaga v zvezi z dovoljenjem“ v določeni obliki (poglavje 4.30 in Dodatek 23 HOP I 2004–2009), tj. dejansko evidenco potrošnje („evidenca iz Dodatka 23“).
As of May 2005 Appendix 23 must not only be preserved with the company but it must also be countersigned by a chartered accountant and sent to the Indian authorities.
Majski Dodatek 23 iz leta 2005 se mora ne le hraniti v družbi, ampak ga mora sopodpisati tudi zapriseženi revizor in poslati indijskim oblastem.
The obligation to submit the Appendix 23 applies to licences issued after the entry into force of the new rules in May 2005.
Dolžnost predložitve Dodatka 23 se uporablja za dovoljenja, ki so bila izdana po začetku veljavnosti novih pravil maja 2005.
The practical implementation of this new system could therefore not be verified as no report relating to these licences was due at the time of the investigation.
Praktično izvajanje novega sistema se zato ne more preveriti, ker med preiskavo ni bilo na voljo poročila v zvezi s temi dovoljenji.
In regard to the sub-schemes (i), (iv) and (v) listed above, both the import allowance and the export (including deemed export) obligation are fixed in volume and value by the GOI and are documented on the licence.
V zvezi z zgoraj navedenimi podshemami (i), (iv) in (v) indijska vlada določi vrednost in količino nadomestila za uvoz in obveznosti izvoza (vključno s predvidenim izvozom), kar je zapisano v dovoljenju.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the licence.
Poleg tega morajo vladni uslužbenci med uvozom in izvozom na dovoljenje vpisati ustrezne transakcije.
The volume of imports allowed under this scheme is determined by the GOI on the basis of standard input-output norms (SIONs).
Količino uvoza, dovoljenega iz te sheme, določi indijska vlada na podlagi standardnih input-output normativov (SION).
SIONs exist for most products including the product concerned and are published in HOP II 2004-2009.
SION obstajajo za večino izdelkov, vključno z zadevnim izdelkom, in so objavljeni v HOP II 2004–2009.
The advance licence holder intending to source the inputs from domestic sources, instead of direct imports has the option to source them against Advance Release Orders (ARO).
Imetnik sheme vnaprejšnjih dovoljenj, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek shem za vnaprejšnjo pripustitev naročil (ARO).
In such cases the advance licences are validated as ARO's and are endorsed to the supplier upon delivery of the items specified therein.
V takih primerih so vnaprejšnja dovoljenja validirana kot ARO in potrjena dobavitelju ob dobavi izdelkov, ki so določeni v njih.
In the course of the review investigation, it was established that the input materials imported according to the SIONs import allowance duty free under the various sub-schemes by the cooperating exporter exceeded the material needed to produce the reference quantity of the resultant export product.
Med preiskavo v zvezi s pregledom je bilo ugotovljeno, da surovine, uvožene v skladu z nadomestilom SION za uvoz brez dajatev po različnih podshemah s strani sodelujočih izvoznikov, presegajo material, ki je potreben za proizvodnjo referenčne količine izvoznega izdelka.
Thus, the SIONs for the product concerned were not accurate.
Torej SION za zadevne izdelke niso bili točni.
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 subvencija, tj. finančni prispevek indijske vlade, ki so ga koristili preiskovani izvozniki.
In addition, ALS ‘physical exports’ is 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“ očitno zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične ter se proti njim lahko uvedejo izravnalni ukrepi v skladu s členom 3(4)(a) osnovne uredbe.
ALS ‘deemed export’ is de facto contingent upon export performance.
ALS za predvideni izvoz je dejansko odvisna od opravljenega izvoza.
It was only used by one company to a minor extent and only when supplying EOUs or units in a SEZ, both categories mentioned in paragraph 8.2(b) of EXIM-policy 02-07.
V manjšem obsegu jo je uporabljala le ena družba in le pri dobavljanju izvozno usmerjenim obratom ali obratom v posebnih ekonomskih conah, obe kategoriji iz odstavka 8.2(b) politike EXIM 2002–2007.
This company stated that its customers eventually exported the product concerned.
Ta družba je navedla, da so njeni kupci zadevne izdelke izvažali.
The objective of an EOU/SEZ is exportation as set out in paragraph 6.1 of EXIM-policy 02-07.
Cilj EOU/SEZ je izvoz iz odstavka 6.1 politike EXIM 2002–2007.
Thus, a domestic supplier obtains benefits under the ALS deemed export, because the GOI anticipates export earnings subsequently received by an exporter located in an EOU/SEZ.
Tako domači dobavitelj pridobi ugodnosti v okviru ALS za predvideni izvoz, ker indijska vlada pričakuje posledično prejete prihodke, ki jih prejme izvoznik, ki je v EOU/SEZ.
According to Article 3(4)(a) of the basic Regulation, a subsidy shall be considered as export contingent when the facts demonstrate that the granting of a subsidy, though not legally contingent upon export performance, is in fact tied to actual or anticipated export earnings.
V skladu s členom 3(4)(a) osnovne uredbe se subvencija šteje za odvisno od izvoza, če dejstva kažejo, da je dodelitev subvencije, čeprav ni zakonsko pogojena z opravljanjem izvoza, dejansko vezana na dejanske ali pričakovane prihodke iz izvoza.
In this case the cooperating company made no use of advance licence for the purpose of importing duty free imports.
V tem primeru sodelujoča družba ni uporabila vnaprejšnjih dovoljenj za uvažanje dajatev prostih surovin.
Instead the company obtained a benefit by sourcing raw materials from domestic suppliers through the conversion of the licences into ARO.
Namesto tega je imela družba korist zaradi črpanja surovin pri domačih dobaviteljih prek preoblikovanja dovoljenj v ARO.
Under this scheme the right of exemption of taxes and duties falls on the supplier instead of to the ultimate exporter in the form of drawback/refund of duties.
Po tej shemi pravica do oprostitve davkov in dajatev preide na dobavitelja namesto na končnega izvoznika v obliki povračila/vračila dajatev.
The exemption of taxes/duties is available both for indigenous inputs as well as imported inputs.
Oprostitev davkov/dajatev se lahko uveljavlja za domače in uvožene surovine.
The investigation revealed there was a significant difference in price between raw material sourced through the indigenous unrelated supplier by use of the ARO scheme as opposed to raw materials sourced through an indigenous supplier when no licence was used.
Preiskava je pokazala, da je bila bistvena razlika v ceni med surovinami, dobljenimi pri nepovezanem domačem dobavitelju z uporabo ARO, in surovinami, dobljenimi pri domačem dobavitelju brez dovoljenja.
The benefit of the exemption from duties and taxes was passed on through lower prices from the supplier to the company using the raw material and concerned by this proceeding.
Ugodnost oprostitve dajatev in davkov se je preložila prek nižjih cen z dobavitelja na družbo, ki uporablja surovine in ki jo zadeva ta postopek.
The company could make a clear distinction between the purchase prices of raw material under the use of the licence and the price paid for the same raw material when no licence was used.
Družba bi morala jasno razlikovati med nakupno ceno surovin v skladu z uporabo dovoljenja in ceno, po kateri je bila kupljena surovina, kadar dovoljenje ni bilo uporabljeno.
The company defined the benefit thus obtained as the difference in price between supplies sourced under the ARO and the price of supplies sourced without such licence.
Družba je opredelila ugodnost, pridobljeno zaradi razlike v ceni blaga, dobljenega po ARO, in ceni blaga, dobljenega brez takega dovoljenja.
None of the three sub-schemes used in the present case can be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Nobena od treh podshem, ki se uporabljajo v tem primeru, se ne more šteti za dovoljen sistem povračila dajatev ali nadomestnega povračila dajatev v smislu člena 2(1)(a)(ii) osnovne uredbe.