natgillin/translations-raw huggingface dataset:
It is non-refundable because, if the business’s credits are greater than its tax liability, the excess credit cannot be disbursed to the business as a direct cash payment.
Nevračljiva pa je, ker presežka olajšave družbi ni mogoče izplačati kot neposrednega gotovinskega plačila, če je olajšava družbe večja od njene davčne obveznosti.
The investigation revealed that none of the companies in the sample or the company granted individual examination as referred to in recital (9) availed themselves of the biodiesel credit with respect to unmixed (neat) biodiesel.
Preiskava je pokazala, da nobena vzorčena družba ali družba, ki ji je bila odobrena individualna preiskava, kot je navedeno v uvodni izjavi (9), ni koristila olajšave za biodizel v zvezi z nemešanim (čistim) biodizlom.
Consequently, this part of the scheme (biodiesel credit) is not further evaluated in the context of the present investigation.
Zato ta del sheme (olajšava za biodizel) v okviru te preiskave ni nadalje ocenjen.
All the investigated companies received tax credits under the biodiesel mixture credit for biodiesel mixtures sold for use as fuel.
Vse družbe, vključene v preiskavo, so prejele davčne olajšave v okviru olajšave za mešanice biodizla v zvezi z mešanicami biodizla, prodanimi za uporabo kot gorivo.
Biodiesel that is mixed with mineral diesel fuel is entitled to a biodiesel mixture excise tax or income tax credit.
Biodizel v mešanici z mineralnim dizelskim gorivom je upravičen do olajšave pri plačilu trošarine za mešanico biodizla ali davčne olajšave na dobiček.
The credit prevailing during the investigation period was USD 1 per gallon of unmixed agri-biodiesel [11], or USD 0,50 [12] for each gallon of other unmixed biodiesel, used in the fuel mixture.
Prevladujoča olajšava v obdobju preiskave je bila 1 USD na galono nemešanega agro-biodizla [11] ali 0,50 USD [12] na galono drugega nemešanega biodizla, uporabljenega v mešanici goriva.
Thus the final tax credit for the blended fuel depends on the proportion of biodiesel it contains.
Zato je končna davčna olajšava za mešano gorivo odvisna od deleža biodizla v gorivu.
The minimum requirement, and what is the most common practice, is to add 0,1 % mineral diesel to 99,9 % biodiesel (this blended product is referred to as B99 in the USA), as this ensures that the maximum tax credit is obtained.
Najmanjša zahteva, ki je tudi najpogostejša praksa, je mešanica 0,1 % mineralnega dizla in 99,9 % biodizla (ta mešan izdelek je v ZDA označen kot B99), ker se s tem zagotovi pridobitev najvišje davčne olajšave.
The proportion of biodiesel in a blended product qualifies for the tax credit (e.g. 100 gallons of B99 will contain 99,9 gallons of biodiesel and be eligible for a tax credit of USD 99,90).
Delež biodizla v mešanem izdelku upravičuje davčno olajšavo (npr. 100 galon B99 vsebuje 99,9 galon biodizla in upravičuje davčno olajšavo v višini 99,90 USD).
The conversion of biodiesel from a pure product (B100) to a mixed product (B99) is a simple process.
Predelava biodizla iz čistega izdelka (B100) v mešan izdelek (B99) je enostaven postopek.
It implies the addition of 0,1 % of mineral diesel into pure biodiesel and does not entail a major transformation of the product concerned.
V čisti biodizel se doda 0,1 % mineralnega dizla, pri čemer ne pride do velike spremembe zadevnega izdelka.
It is the activity of blending that triggers the eligibility for the credit.
Z mešanjem se pridobi tudi upravičenost do olajšave.
The producers of biodiesel can claim the incentive when they are themselves performing a blending activity.
Proizvajalci biodizla lahko uveljavljajo spodbudo, če sami pripravijo mešanico biodizla.
The producer must blend the neat biodiesel with mineral diesel fuel.
Proizvajalec mora čisti biodizel zmešati z mineralnim dizelskim gorivom.
In terms of entitlement to the incentive, there are no differences between blended biodiesel destined for domestic sale and sale for export.
Glede upravičenosti do spodbude ni razlik med mešanico biodizla, namenjeno prodaji na domačem trgu, in mešanico biodizla za izvoz.
Companies that do not produce but rather purchase pure biodiesel and blend it into a biodiesel mixture are also entitled to the tax credit.
Družbe, ki ne proizvajajo čistega biodizla, ampak ga kupijo in naredijo mešanico biodizla, so prav tako upravičene do davčne olajšave.
Such companies must obtain a certificate from the producer (and if applicable any intervening resellers) of the biodiesel in which the producer effectively certifies not to have claimed the tax credit.
Te družbe morajo dobiti potrdilo proizvajalca (in po potrebi vsakega naslednjega prodajnega posrednika) biodizla, v katerem proizvajalec jasno potrdi, da ni uveljavljal davčne olajšave.
This certificate is transferable entitling the holder to a USD 1 per neat biodiesel gallon tax credit.
To potrdilo je prenosljivo in imetnika upravičuje do 1 USD davčne olajšave na galono čistega biodizla.
The incentive can be claimed either as a credit against excise or income tax liability or as a direct cash payment.
Spodbuda se lahko uveljavlja kot olajšava na podlagi trošarinske obveznosti ali davčne obveznosti na dobiček ali kot neposredno gotovinsko plačilo.
The total amount of the incentive remains the same (USD 1 per gallon) whether the incentive is claimed as an excise tax credit, an income tax credit, a direct payment to the taxpayer, or any combination of the foregoing.
Skupni znesek spodbude je enak (1 USD na galono) ne glede na to, ali se spodbuda uveljavlja kot olajšava pri plačilu trošarine, davčna olajšava na dobiček, neposredno plačilo davkoplačevalcu ali kot kakršna koli kombinacija navedenega.
During the period of investigation, most of the companies received direct payments based on the quantity of biodiesel blended while others received both a tax reduction (in the sense that the biodiesel mixture credit partly was used to offset an excise or income tax liability) and a direct payment.
V obdobju preiskave je večina družb prejela neposredna plačila na podlagi količine mešanice biodizla, medtem ko so druge prejele davčno olajšavo (v smislu, da se je olajšava za mešanico biodizla delno uporabila za izravnavo trošarinske obveznosti ali davčne obveznosti na dobiček) in neposredno plačilo.
For the concerned companies, the tax liabilities were small compared to the amount of biodiesel mixture credit claimed; consequently, most of the incentive was received as a direct payment and a smaller amount as a tax reduction.
Davčne obveznosti zadevnih družb so bile majhne v primerjavi z uveljavljanim zneskom olajšave za mešanico biodizla, zato je bila večina spodbud izvedenih v obliki neposrednega plačila, nekaj pa kot davčna olajšava.
The U.S.C. provides that the biodiesel mixture credit will not be granted unless the company (blender) that makes the mixture of biodiesel and mineral diesel obtains a certificate (‘Certificate for Biodiesel’) from the producer of the biodiesel in which the producer certifies, inter alia, the quantity of biodiesel to which the certificate relates and whether the biodiesel is agri-biodiesel or biodiesel other than agri-biodiesel.
določa, da se olajšava za mešanico biodizla odobri le, če družba, ki pripravlja mešanice biodizla in mineralnega dizla, dobi potrdilo („potrdilo za biodizel“) proizvajalca biodizla, v katerem proizvajalec med drugim potrdi količino biodizla, na katerega se potrdilo nanaša, ter ali je biodizel agro-biodizel ali drug biodizel.
If a company that produces biodiesel subsequently blends that biodiesel with mineral diesel and claims the tax credit, that company will provide the Certificate for Biodiesel with the required documentation to make a claim for credit.
Če družba, ki proizvaja biodizel, pozneje ta biodizel zmeša z mineralnim dizlom in uveljavlja davčno olajšavo, mora predložiti potrdilo za biodizel skupaj s potrebno dokumentacijo za uveljavljanje olajšave.
A person that receives a Certificate for Biodiesel, and subsequently sells the biodiesel without producing a biodiesel mixture, is to provide the Certificate for Biodiesel to the purchaser as well as providing a ‘statement of biodiesel reseller’.
Oseba, ki prejme potrdilo za biodizel in nato proda biodizel, ne da bi pripravila mešanico biodizla, izroči zadevno potrdilo kupcu in zagotovi „izjavo prodajnega posrednika biodizla“.
In other words, the company that blends the mixture and claims the tax credit may obtain the Certificate for Biodiesel either directly from the producer of the biodiesel or indirectly from a biodiesel reseller.
Drugače povedano, družba, ki pripravi mešanico biodizla in uveljavlja davčno olajšavo, lahko dobi potrdilo za biodizel neposredno od proizvajalca biodizla ali neposredno od prodajnega posrednika biodizla.
Thus, this certificate is transferable entitling the holder to a USD 1 per gallon tax credit for the number of gallons of biodiesel used by the claimant in producing any biodiesel mixture.
To potrdilo je torej prenosljivo in imetnika upravičuje do davčne olajšave 1 USD na galono za toliko galon biodizla, kot jih upravičenec uporabi pri pripravi katere koli mešanice biodizla.
The investigation revealed that there was a clear price difference between pure biodiesel (B100) and blended biodiesel (B99).
Preiskava je pokazala jasno razliko v cenah med čistim biodizlom (B100) in mešanicami biodizla (B99).
Though the only difference between the two types of products is the addition of 0,1 % mineral diesel fuel to create B99, sales of B100 were in the region of USD 1 per gallon more expensive than B99.
Čeprav je edina razlika med tema dvema vrstama izdelka dodatek 0,1 % mineralnega dizelskega goriva za pripravo mešanice B99, je bila prodaja B100 po 1 USD na galono dražja od prodaje B99.
The US biodiesel market appeared to be very transparent.
Trg ZDA biodizla je se izkazal za zelo preglednega.
The economic operators on the biodiesel market in the United States of America know that the biodiesel blenders receive a USD 1 per gallon tax credit.
Gospodarski subjekti na trgu biodizla v Združenih državah Amerike vedo, da prejemajo pripravljavci mešanic biodizla davčno olajšavo 1 USD na galono.
For some of the sampled companies, invoices for sales of B100 on the domestic market indicated the price of the product as well as the blender's credit, i.e. the credit was effectively sold to the purchaser of B100.
Pri nekaterih vzorčenih družbah sta bili na fakturah za prodajo B100 na notranjem trgu navedeni cena izdelka in olajšava pripravljavca mešanice, kar pomeni, da se je olajšava dejansko prenesla na kupca B100.
On this basis, it is considered that all biodiesel is subsidised through this tax credit.
Na podlagi tega se šteje, da se vse vrste biodizla subvencionirajo prek te davčne olajšave.
The biodiesel mixture credit has to be regarded as a fiscal incentive whether or not it is given as a cash payment or has to be offset against tax liabilities.
Olajšavo za mešanico biodizla je treba obravnavati kot davčno spodbudo ne glede na to, ali se izvede kot gotovinsko plačilo ali se izravna z davčnimi obveznostmi.
This scheme is considered to be a subsidy in the sense of Article 2(1)(a)(i) and Article (2)(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of direct grants (cash payments) and revenue foregone which is otherwise due (tax offset).
Ta shema se šteje za subvencijo v smislu člena 2(1)(a)(i) in člena (2)(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade Združenih držav Amerike v obliki neposrednih subvencij (gotovinskih plačil) in izpadlih dohodkov, ki jih je treba izplačati (davčna izravnava).
The incentives confer a benefit on the companies receiving them.
Spodbude pomenijo ugodnost za družbe, ki jih prejemajo.
The scheme is limited to companies that are involved in the biodiesel industry and is therefore considered to be specific under Article 3(2)(a) of the basic Regulation and therefore countervailable.
Shema je omejena na družbe, ki so dejavne v industriji biodizla, in se zato obravnava kot specifična v skladu s členom 3(2)(a) osnovne uredbe ter proti kateri se lahko uvede izravnalni ukrep.
The biodiesel mixture credit was granted by reference to the quantities of biodiesel used in a blend, i.e. USD 1 per gallon as all the companies concerned used agri-biodiesel.
Olajšava za mešanico biodizla je bila odobrena glede na količino uporabljenega biodizla v mešanici, tj. 1 USD na galono, ker so vse zadevne družbe uporabile agro-biodizel.
The amount of benefit in the IP has been calculated on the basis of USD 1 per gallon of neat biodiesel sold in the IP, whether sold as pure biodiesel (B100) or in a blend.
Znesek ugodnosti v OP je bil izračunan na podlagi 1 USD na galono čistega biodizla, ki je bil prodan v OP kot čisti biodizel (B100) ali kot mešanica.
In order to establish the benefit, the addition of mineral diesel in the blend was taken into account when calculating the amount of subsidy.
Za določitev ugodnosti se je pri izračunu zneska subvencije upošteval dodatek mineralnega dizla v mešanici.
One of the sampled biodiesel producers indirectly received benefits under this scheme as it used a factoring system to cash the biodiesel credit to which it was entitled.
Eden od vzorčenih proizvajalcev biodizla je posredno prejel ugodnosti v okviru te sheme, ker je za vnovčitev olajšave za biodizel, do katere je bil upravičen, uporabil sistem odkupa terjatev.
The blending was outsourced to an unrelated company which claimed the credit and then paid cash to the company concerned less a factoring fee.
Mešanico je pripravila nepovezana družba, ki je uveljavljala olajšavo in nato plačala zadevni družbi znesek, od katerega se je odštelo plačilo za odkup terjatev.
The amount of subsidy has been allocated over the total sales of the product concerned in the IP.
Znesek subvencije se je dodelil za celotno prodajo zadevnega proizvoda v OP.
Traded products have been excluded from the above calculation.
Izdelki, s katerimi se trguje, so bili izključeni iz navedenega izračuna.
The amount of countervailable subsidies obtained under this scheme, expressed ad valorem, for the investigated companies, ranged from 28,4 % to 41,1 %.
Znesek subvencij, proti katerim se lahko uvede izravnalni ukrep, izračunan v okviru te sheme in izražen kot ad valorem, se je za družbe, vključene v preiskavo, gibal med 28,4 % in 41,1 %.
Small Agribiodiesel Producer Income tax credit
Davčna olajšava na dobiček malih proizvajalcev agro-biodizla
Title 26, U.S.C., Section 40A also provides for a small agri-biodiesel producer income tax credit.
Naslov 26, U.S.C., oddelek 40A predvideva tudi davčno olajšavo na dobiček malih proizvajalcev agro-biodizla.
This scheme is only available to small producers of neat agri-biodiesel.
Ta shema je na voljo le malim proizvajalcem čistega agro-biodizla.
Any mixer, blender, or trader who purchases but does not produce biodiesel is not eligible for the credit.
Do olajšave ni upravičena vsaka družba, ki pripravlja mešanice, ali trgovec, ki kupi biodizel, vendar ga ne proizvaja.
A small producer is any person whose production capacity is not more than 60 million gallons of agri-biodiesel per year.
Mali proizvajalec je vsak, čigar proizvodna zmogljivost ne presega 60 milijonov galon agro-biodizla na leto.
The small agri-biodiesel producer can claim a USD 0,10 non-refundable general business income tax credit for each gallon of agri-biodiesel produced.
Mali proizvajalec agro-biodizla lahko za vsako galono proizvedenega agro-biodizla uveljavlja 0,10 USD nevračljive splošne poslovne davčne olajšave na dobiček.
The qualified production of a producer may not exceed 15 million gallons in any taxable year.
Proizvodnja proizvajalca, upravičena do olajšave, v nobenem davčnem letu ne sme preseči 15 milijonov galon.
For the producer to claim the credit, the agri-biodiesel must be used as a fuel, sold for use as a fuel, or used to create a mixture of biodiesel and diesel fuel that is used as a fuel or sold for use as a fuel.
Proizvajalec lahko uveljavlja olajšavo, če se agro-biodizel uporablja kot gorivo, prodaja za uporabo kot gorivo ali uporablja za pripravo mešanice biodizla in dizelskega goriva, ki se uporablja kot gorivo ali prodaja za uporabo kot gorivo.
Claims for the non-refundable general business income tax credits are made annually when the claimant is making its income tax return.
Nevračljive splošne poslovne davčne olajšave na dobiček se uveljavljajo enkrat na leto, ko upravičenec izpolnjuje napoved za odmero davka.
The credit for each gallon of biodiesel produced by the claimant during the relevant tax year, up to a maximum of 15 million gallons, is offset against the claimant’s liability for corporate income tax.
Olajšava za vsako galono biodizla, ki jo upravičenec proizvede v zadevnem davčnem letu, do največ 15 milijonov galon se izravna z obveznostjo upravičenca za davek od dobička pravnih oseb.
If the claimant’s tax liability is less than the amount of credit claimed, the excess amount can be carried forward to subsequent tax years.
Če je davčna obveznost upravičenca manjša od zneska olajšave, ki se uveljavlja, se lahko presežni znesek prenese v naslednje davčno leto.
During the investigation period, one of the companies in the sample availed itself of the scheme.
V obdobju preiskave je shemo koristila ena od vzorčenih družb.
The company used the credit to reduce its income tax liability.
Družba je uporabila olajšavo za zmanjšanje svoje obveznosti za davek na dobiček.
This scheme is considered to be a subsidy in the sense of Article (2)(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of revenue foregone which is otherwise due.
Ta shema se šteje za subvencijo v smislu člena 2(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade Združenih držav Amerike v obliki izpadlih dohodkov, ki jih je treba izplačati.
The incentive confers a benefit on the companies receiving them.
Spodbuda pomeni ugodnost za družbe, ki jo prejemajo.
The scheme is limited to companies that produce biodiesel and is therefore considered to be specific under Article 3(2)(a) of the basic Regulation and therefore countervailable.
Shema je omejena na družbe, ki proizvajajo biodizel, in se zato obravnava kot specifična v skladu s členom 3(2)(a) osnovne uredbe ter proti kateri se lahko uvede izravnalni ukrep.
The subsidy amount was calculated on the basis of the amount of income tax reduction for the fiscal tax year ending during the period of investigation.
Znesek subvencije se je izračunal na podlagi zneska znižanja davka na dobiček za davčno leto, ki se je končalo med obdobjem preiskave.
The amount of subsidy (numerator) has then been allocated over the total sales of the product concerned during the IP.
Znesek subvencije (števec) se je dodelil za celotno prodajo zadevnega izdelka v OP.
The company concerned obtained subsidies from this scheme during the investigation period of 0,4 %.
Zadevna družba je v skladu s to shemo v obdobju preiskave prejela subvencije v višini 0,4 %.
The US Department of Agriculture Bioenergy Program
Program za bioenergijo ameriškega ministrstva za kmetijstvo
This statute sets forth the exclusive purposes for which the CCC is authorized by law to use its general powers.
Ta statut določa izključne namene, v katere lahko CCC uporablja svoje splošne pristojnosti v skladu z zakonom.
Specifically, the scheme was based on the authority in section 5(e) of the Act, which authorizes the CCC to:
Natančneje, shema temelji na pristojnosti iz oddelka 5(e) Zakona, ki CCC pooblašča, da:
‘Increase the domestic consumption of agricultural commodities (other than tobacco) by expanding or aiding in the expansion of domestic markets or by developing or aiding in the development of new and additional markets, marketing facilities, and uses for such commodities.’
„poveča domačo porabo kmetijskih proizvodov (razen tobaka) z razširitvijo ali pomočjo pri razširitvi notranjih trgov ali z razvojem ali pomočjo pri razvoju novih in dodatnih trgov, tržnih zmogljivosti ter uporab zadevnih proizvodov.“
As originally conceived, the CCC used Section 5(e) funding for the scheme only up to fiscal year 2002 [13].
Kot prvotno zasnovano, je CCC uporabljal financiranje iz oddelka 5(e) za shemo le do proračunskega leta 2002 [13].
However, in 2002, the US Congress specifically authorized and funded the continuation of the scheme up to and including fiscal year 2006.
Vendar je kongres ZDA leta 2002 posebej odobril in financiral nadaljevanje sheme do konca proračunskega leta 2006.
When the program was in operation, all commercial bioenergy producers were eligible to participate.
Med potekom programa so bili do sodelovanja upravičeni vsi komercialni proizvajalci bioenergije.
Producers were required to provide evidence of production, as well as evidence of the purchase and use of agricultural commodities related to that production.
Proizvajalci so bili pozvani k predložitvi dokazov o proizvodnji ter tudi dokazov o nakupu in uporabi kmetijskih proizvodov, povezanih z navedeno proizvodnjo.
In particular, biodiesel producers were required to produce and sell biodiesel commercially.
Od proizvajalcev biodizla se je zahtevala zlasti komercialna proizvodnja in prodaja biodizla.
The statute defined ‘biodiesel’ as a monoalkyl ester meeting an appropriate standard of the American Society for Testing and Materials.
Statut opredeljuje „biodizel“ kot monoalkilni ester, ki izpolnjuje ustrezni standard Ameriškega združenja za testiranje in materiale (American Society for Testing and Materials).
To be eligible, a producer had to meet certain requirements with regard to the keeping of records and to provide required information, as well as granting permission to CCC to verify such information.
Za upravičenost mora proizvajalec izpolnjevati določene zahteve glede vodenja evidenc ter zagotoviti potrebne informacije in dovoliti CCC, da take informacije preveri.
The relevant regulations set forth the details of the procedures to be followed for signing up for the program, applications for payments and reporting procedures that recipients were required to follow in order to be eligible for payments.
Ustrezni predpisi določajo podrobnosti o postopkih, ki jih je treba upoštevati pri vpisu v program, zahtevkih za plačila in postopkih poročanja, ki jih morajo prejemniki upoštevati, da so upravičeni do plačil.
The 2002 statute established that eligible commodities that could be used to produce bioenergy (either biodiesel or fuel grade ethanol) included:
Statut iz leta 2002 določa, da upravičeni proizvodi, ki bi se lahko uporabili za proizvodnjo bioenergije (biodizel ali etanol za gorivo), vključujejo:
Whet, corn, grain sorghum, barley, oats, rice, soybeans, sunflower see, rapeseed, canola, safflower, flaxseed, mustard, crambe, sesame seed, and cottonseed;
pšenico, koruzo, sirek v zrnu, ječmen, oves, riž, sojo, sončnično seme, repično seme, kanolo, žafraniko, laneno seme, gorčico, krambe, sezamovo seme in seme bombaževca,
A cellulosic commodity, such as hybrid poplar or switch grass;
celulozne proizvode, kot so hibridni topol ali proso,
Fats, oils, greased (whether or not recycled) derived from agricultural products; and
maščobe, olja, masti (reciklirane ali ne) iz kmetijskih proizvodov in
Any animal by-product, other than fats, oils and greases, that it's determinated to be used to produce bioenergy.
vse živalske stranske proizvode, razen maščob, olj in masti, ki so določeni za proizvajanje bioenergije.
According to the authorities of the United States of America, most of the biodiesel producers who received incentives under this scheme used soybeans.
Pristojni organi Združenih držav Amerike menijo, da je večina proizvajalcev biodizla, ki je prejela finančne spodbude v okviru te sheme, uporabljala sojo.
All commercial biodiesel producers were eligible to participate, provided they followed the application and reporting procedures described above.
Vsi komercialni proizvajalci biodizla so bili upravičeni do sodelovanja, če so upoštevali postopke prijave in poročanja, ki so opisani zgoraj.