natgillin/translations-raw huggingface dataset:
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or otherwise used.
Blago, uvoženo na podlagi takšnih kreditov, se lahko proda na notranjem trgu (ob plačilu prometnega davka) ali se uporabi v druge namene.
Applications for DEPB credits are electronically filed and can cover an unlimited amount of export transactions.
Vloge za kredite DEPB se vlagajo elektronsko in lahko vključujejo neomejeno število izvoznih transakcij.
De facto no strict deadlines exist to apply for DEPB credits.
Dejansko ni strogih rokov za predložitev vloge za kredite DEPB.
The electronic system used to manage the DEPB scheme does not automatically exclude export transactions outside the deadline submission periods mentioned in chapter 4.47 HOP I 04-09.
Elektronski sistem, ki se uporablja za upravljanje sheme DEPB, ne izključi samodejno izvoznih transakcij, pri katerih se ne upošteva rok za predložitev vlog iz poglavja 4.47 HOP I 2004–2009.
Furthermore, as clearly provided in chapter 9.3 HOP I 04-09, applications received after the expiry of submission deadlines can always be considered with a minor penalty fee (10 % on the entitlement).
Poleg tega poglavje 9.3 HOP I 2004–2009 jasno določa, da se lahko vloge, prejete po izteku roka za predložitev, vseeno upoštevajo na podlagi določitve manjše kazni (10 % upravičenega zneska).
While the DEPB rates for exports of the product concerned during the IP of the original investigation was 8 %, at the beginning of the RIP it was only 3,7 %, which was revised during the RIP to 6,7 % (on 12 July 2007), which was unusually backdated to exports since 1 April 2007.
Medtem ko je bila stopnja DEPB za izvoz zadevnega izdelka v obdobju prvotne preiskave 8 %, je bila na začetku OPP le 3,7 %, kar se je v obdobju OPP spremenilo na 6,7 % (12. julija 2007), kar je neobičajno veljalo retroaktivno za izvoz od 1. aprila 2007.
GOI and Texprocil alleged that no excess remissions occurred in the application of the DEPB scheme and argued that therefore the scheme was not countervailable.
Indijska vlada in družba Texprocil sta trdili, da ni prišlo do presežnega odpusta pri uporabi sheme DEPB ter da zato proti njej ni možno uvesti izravnalnih ukrepov.
This argument is rejected in the light of the conclusion in recital 38 that this scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) and Annexes I(i), II and III to the basic Regulation.
Ta trditev se ovrže v smislu ugotovitve uvodne izjave (38), da se shema ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 2(1)(a)(ii) in prilog I (i), II in III k osnovni uredbi.
Consequently, the whole amount of duties foregone is countervailable.
Posledično je možno uvesti izravnalne ukrepe proti celotnemu znesku opuščenih dajatev.
The DEPB scheme provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
Shema DEPB zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
A DEPB credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties, thus decreasing the GOI’s duty revenue which would be otherwise due.
Kredit DEPB je finančni prispevek indijske vlade, saj bo na koncu uporabljen za izravnavo uvoznih dajatev, kar zmanjšuje prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPB credit confers a benefit upon the exporter, because it improves their liquidity.
Poleg tega kredit DEPB za izvoznika pomeni ugodnost, ker izboljša njegovo likvidnost.
The DEPB scheme is 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 je shema DEPB zakonsko odvisna od izvoza in se zato obravnava kot specifična, proti njej pa se lahko v skladu s členom 3(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
It does not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje namreč strogih predpisov iz točke (i) Priloge I, Priloge II (opredelitev in predpisi za povračila) in Priloge III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Izvoznik ni nikakor obvezan dejansko porabiti blaga, uvoženega brez dajatev, v proizvodnem postopku, in znesek kredita ni izračunan glede na dejansko porabljene surovine.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I and Annexes II and III to the basic Regulation.
Poleg tega ne obstaja sistem ali postopek, ki bi potrdil, katere surovine so porabljene v postopku proizvodnje izvoznega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Za upravičenost do ugodnosti zadošča, da izvoznik enostavno izvaža blago, ne da bi dokazal, da je bila kakršna koli surovina uvožena.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the DEPB scheme.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporabi kot surovina, upravičeni do ugodnosti DEPB.
In accordance with Articles 2(2) and 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient which was found to exist during the RIP.
V skladu s členoma 2(2) in 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost prejemnika, katere obstoj je bil ugotovljen med OPP.
In this regard, it was considered that the benefit is conferred on the recipient when an export transaction is made under this scheme.
V tem smislu se šteje, da se ugodnost dodeli prejemniku v trenutku, ko je izvedena izvozna transakcija na podlagi te sheme.
At this moment, the GOI is liable to forgo the customs duties, which constitutes a financial contribution within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
V tem trenutku se lahko indijska vlada odpove carinam, kar pomeni finančni prispevek v smislu člena 2(1)(a)(ii) osnovne uredbe.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of DEPB credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja višino kredita DEPB, ki se bo dodelil za to izvozno transakcijo, indijska vlada ne more več odločati o dodelitvi subvencije.
Furthermore, the cooperating exporting producers booked the DEPB credits on an accrual basis as income at the time of the export transaction.
Poleg tega so sodelujoči proizvajalci izvozniki kredite DEPB po obračunskem načelu knjižili kot prihodek ob izvozni transakciji.
In order to take account of the impact of the backdated increase in rates, the value of the DEPB credit booked for exports made between 1 April to 12 July 2007 was increased where necessary, as the actual benefit the companies will be entitled to on receipt of the credit from the GOI is higher than formally claimed at the time of exportation.
Da bi se upošteval učinek retroaktivnega povečanja stopenj, se je vrednost kredita DEPB, knjiženega za izvoz med 1. aprilom in 12. julijem 2007, po potrebi povečala, ker so dejanske ugodnosti, do katerih bodo upravičene družbe ob prejemu kredita od indijske vlade, višje, kot so jih uradno zahtevale ob izvozu.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amount as numerator, pursuant to Article 7(1)(a) of the basic Regulation.
Kjer so bili predloženi upravičeni zahtevki, so bile nujne pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih kreditov, 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 total export turnover during the review investigation period as the appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za skupni prihodek od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Several comments concerning certain details of calculation of benefit under the DEPB were submitted.
Predložene so bile nekatere pripombe v zvezi z nekaterimi podrobnostmi izračuna ugodnosti iz sheme DEPB.
Where it was found to be justified, the calculations were adjusted as a result.
Kadar so bile te pripombe upravičene, so bili izračuni ustrezno prilagojeni.
Contrary to the submission of some exporting producers, even DEPBS credit generated by exporting products other than the product concerned had to be considered when establishing the amount of countervailable DEPBS credit.
V nasprotju z navedbami nekaterih proizvajalcev izvoznikov se mora pri ugotavljanju višine izravnalnega DEPBS-kredita upoštevati tudi DEPBS-kredite, prejete za izvoz izdelkov, različnih od zadevnega izdelka.
Under the DEPBS no obligation exists which limits the use of the credits to the importation of duty-free input material linked to a specific product.
V skladu z DEPBS ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
On the contrary, DEPBS credits are freely transferable, can even be sold and used for imports of any unrestrictedly importable goods (the input materials of the product concerned belong to this category), except capital goods.
Nasprotno, DEPBS-krediti so popolnoma prenosljivi, lahko se celo prodajo in uporabijo za uvoz vsega blaga, ki se neomejeno uvaža (surovinski materiali za zadevni izdelek spadajo v to kategorijo), razen investicijskega blaga.
Consequently, the product concerned can benefit from all DEPBS credits generated.
Posledično se lahko v zvezi z zadevnim izdelkom koristijo vse prejete ugodnosti iz DEPBS.
Five companies in the sample benefited from the DEPB scheme during the RIP with subsidy margins ranging from 0,15 % to 3,96 %.
Pet družb iz vzorca je imelo med OPP ugodnosti iz sheme DEPB, pri čemer so bile stopnje subvencije od 0,15 % do 3,96 %.
Duty Free Imports Authorisation (DFIA) scheme/Duty Free Replenishment Certificate (DFRC) scheme
Shema odobritve uvoza brez dajatev (DFIA)/Shema potrdila o oprostitvi davkov pri uvozu glede na izvedene izvoze (DFRC)
The detailed description of the DFIA is contained in chapter 4 of the EXIM policy 04-09 and in chapter 4 of the HOP I 04-09.
Podroben opis DFIA je vključen v poglavje 4 politike EXIM 2004–2009 in poglavje 4 HOP I 2004–2009.
The scheme was introduced in 1 May 2006 and replaced the DFRC scheme, which was countervailed by the original Regulation.
Shema je bila uvedena 1. maja 2006 in je zamenjala shemo DFRC, ki jo je nadomestila prvotna uredba.
The DFIA is issued to any merchant-exporter or manufacturer-exporter for the imports of inputs used in the manufacture of goods for exports free of basic customs duty, additional customs duty, education cess, anti-dumping duty and safeguard duty, if any.
DFIA se izda vsakemu trgovcu izvozniku ali proizvajalcu izvozniku za uvoz surovin, ki se uporabljajo za proizvodnjo blaga za izvoz brez plačila osnovne carine, dodatne carine, davka za izobraževanje, protidampinških dajatev in zaščitnih dajatev, če so določene.
The DFIA is a post- and pre-export scheme which allows imports of goods determined according to SION norms, but which, in case of transferable DFIA, do not have to be necessarily used in the manufacture of the exported product.
DFIA je pred- in poizvozna shema, ki omogoča uvoz blaga, določenega na podlagi norm SION, ki pa ga v primeru prenosljive odobritve DFIA ni treba uporabljati za proizvodnjo izvoznega izdelka.
The DFIA only covers the import of inputs as prescribed in the SION.
DFIA zajema le uvoz surovin, kot je določeno v normativih SION.
The import entitlement is limited to the quantity and value mentioned in the SION, but can be revised by regional authorities on request.
Upravičeni uvoz je omejen na količino in vrednost, navedeno v normah SION, vendar jo lahko regionalni organi na zahtevo spremenijo.
The export obligation is subject to the minimum value addition requirement of 20 %.
Za izvozno obveznost velja minimalna zahteva za dodano vrednost v višini 20 %.
The exports may be performed in anticipation of a DFIA authorisation, in which case the import entitlement is set in proportion of the provisional exports.
Izvoz se lahko izvaja pred odobritvijo DFIA in v tem primeru se upravičeni uvoz določi sorazmerno glede na začasni izvoz.
Once the export obligation is fulfilled, the exporter can request the transferability of the DFIA authorisation, which in practice means a permission to sell the duty-free import licence on the market.
Ko se izpolni izvozna obveznost, lahko izvoznik zahteva prenosljivost odobritve DFIA, kar v praksi pomeni dovoljenje za tržno prodajo licence za uvoz brez plačila dajatev.
The GOI and Texprocil alleged that the DFRC is a legitimate substitution drawback scheme, since the scheme provides for replenishment of inputs used in the exported product and was considered reasonable, effective and based on the generally accepted commercial practices in India.
Indijska vlada in družba Texprocil sta trdili, da je DFRC zakonita shema nadomestnega povračila, ker omogoča dopolnitev surovin, uporabljenih v izvoznem izdelku, in ocenili, da je upravičena, učinkovita in da temelji na splošno sprejetih trgovinskih praksah v Indiji.
Because the quantity, quality and technical characteristics and specifications match with inputs used in the export product, the scheme would be in the view of the GOI and Texprocil permissible under the Agreement on Subsidies and Countervailing Measures (ASCM).
Ker so količina, kakovost ter tehnične značilnosti in specifikacije enake kot pri surovinah, uporabljenih v izvoznem izdelku, bi bila po mnenju indijske vlade in družbe Texprocil ta shema dovoljena po Sporazumu o subvencijah in izravnalnih ukrepih (ASCM).
The GOI and Texprocil also argued that, when assessing whether it is a legitimate substitution drawback scheme, the relevant condition is to look at what is being imported and not who is importing.
Indijska vlada in družba Texprocil sta tudi trdili, da je pri ugotavljanju, ali je to zakonita shema nadomestnega povračila, ključno, kaj se uvaža in ne kdo uvaža. Prav tako se je trdilo, da vlada ni odobrila nobene dodatne ugodnosti.
It was further argued that in so far as the Government is concerned, no additional benefit is granted.
Trdilo se je, da proti shemi zato ni možno uvesti izravnalnih ukrepov.
It was argued that the scheme was therefore not countervailable No new evidence was provided to support these arguments and therefore these arguments are rejected in the light of the findings under recitals 52 to 55 that neither of the sub-schemes be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) and Annexes I(i), II and III to the basic Regulation.
Novi dokazi, ki bi podprli te trditve, niso bili predloženi, zato se te trditve ovržejo v smislu ugotovitev iz uvodnih izjav od (52) to (55), tj. da se nobena podshema ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 2(1)(a)(ii) in prilog I (i), II ter III k osnovni uredbi.
Consequently, the whole amount of benefit is countervailable.
Posledično je možno uvesti izravnalne ukrepe proti celotnemu znesku.
Though there are some differences in the application of the new DFIA scheme, as compared with the formerly countervailed DFRC scheme, the new DFIA has to be considered as a continuation of the DFRC scheme, because it takes over the main elements of the DFRC.
Kljub nekaterim razlikam pri izvajanju nove sheme DFIA v primerjavi s prejšnjo zamenjano shemo DFRC je treba novo shemo DFIA obravnavati kot nadaljevanje sheme DFRC, ker prevzema njene glavne elemente.
Both DFRC and DFIA are subsidies within the meaning of Article 2(1)(a)(i) and (ii) and Article 2(2) of the basic Regulation, i.e. a financial contribution in form of a grant.
Shemi DFRC in DFIA pomenita subvencije v smislu člena 2(1)(a)(i) in (ii) ter člena 2(2) osnovne uredbe, tj. finančni prispevek v obliki nepovratnih sredstev.
They involve a direct transfer of funds, as they can be sold and converted into cash, or used to offset the import duties, causing the GOI to forego revenue which is otherwise due.
Vključujeta neposredni prenos sredstev, saj se ju lahko proda ali zamenja za gotovino ali uporabi za izravnavo uvoznih dajatev, zaradi česar se indijska vlada odreče prihodku, ki ji sicer pripada.
In addition, the DFRC and DFIA confer a benefit upon the exporter, because they improve their liquidity.
Poleg tega shemi DFRC in DFIA za izvoznika pomenita ugodnost, ker izboljšata njegovo likvidnost.
Both DFRC and DFIA are contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Shemi DFRC in DFIA sta zakonsko pogojeni z izvozom in se zato štejeta za specifični, zanju pa se lahko uvedejo izravnalni ukrepi v skladu s členom 3(4)(a) osnovne uredbe.
Furthermore, neither of the schemes can be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Končno, nobena od obeh shem se ne more šteti kot dovoljen sistem povračil dajatev ali sistem nadomestnih povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Nista v skladu s strogimi predpisi iz točke (i) Priloge I, Priloge II (opredelitev in predpisi za povračila) in Priloge III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
In particular: (i) they allow for ex post refund or drawback of import charges on inputs which are consumed in the production process of another product; (ii) there is no verification system or procedure in place to confirm whether and which inputs are consumed in the production of process of the exported product or whether excess benefit occurred within the meaning of point (i) of Annex I and Annexes II and III to the basic Regulation; and (iii) the transferability of certificates/authorisations implies that an exporter granted a DFRC or DFIA is under no obligation actually to use the certificate to import the inputs.
Pri tem zlasti velja naslednje: (i) dopuščajo ex post nadomestilo ali povračilo uvoznih dajatev na surovine, ki se uporabljajo v procesu proizvodnje drugega izdelka; (ii) ne obstaja sistem ali postopek preverjanja, ki bi potrdil, ali se surovine uporabljajo v postopku proizvodnje izvoznega izdelka in katere so te surovine ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi, in (iii) prenosljivost potrdil/odobritev pomeni, da izvozniku, ki se mu dodeli DFRC ali DFIA, dejansko ni treba uporabiti potrdila za uvoz surovin.
For the establishment of the benefit it has been considered that, unlike in DEPB, the DFRC and DFIA licences have no notional value or credit rates.
Za opredelitev ugodnosti se šteje, da v nasprotju z DEPB dovoljenja DFRC in DFIA nimajo nominalne vrednosti ali stopnje davčne olajšave.
The licence indicates the total quantity of the permitted inputs to be imported and the maximum total CIF value of such imports.
Dovoljenje določa celotni obseg dovoljenih surovin, ki se lahko uvozijo, in največjo skupno vrednost CIF takšnega uvoza.
Consequently, the benefit is not known at the time of exports, and it can be determined and booked into accounts only when the licence is used for importation or sold.
Zato ugodnosti v času izvoza niso znane ter se jih lahko opredeli in knjiži v evidenco šele, ko se dovoljenje uporabi za uvoz ali se proda.
Therefore, in cases where the licences were used for imports, the benefit for the companies was calculated on the basis of the amount of the import duties forgone.
Tako so se v primerih, ko so se dovoljenja uporabila za uvoz, ugodnosti za družbe izračunale na podlagi števila opuščenih uvoznih dajatev.
In cases where the licences were transferred (sold), the benefit was calculated on the basis of revenue on such sales during the RIP.
V primerih prenosa (prodaje) dovoljenj so se ugodnosti izračunale na podlagi prihodka od takšne prodaje med OPP.
The investigation established that five companies exporting under the DFRC and/or DFIA sold their authorisations/certificates to third parties.
V preiskavi je bilo ugotovljeno, da je pet družb, ki so izvažale na podlagi DFRC in/ali DFIA, svoja dovoljenja/potrdila prodalo tretjim strankam.
One exporting producer argued that it had used one of its DFI authorisations as a substitution drawback and that it did not have excess remissions of duties on imports under the particular licence.
Eden od proizvajalcev izvoznikov je trdil, da je uporabil eno od svojih dovoljenj DFIA kot nadomestno povračilo in da ni imel presežnega odpusta uvoznih dajatev na podlagi tega dovoljenja.
The investigation established that the import and export quantities under that particular licence were not exhausted and that the licence was not yet closed and verified according to the rules prescribed by the EXIM policy.
V preiskavi je bilo ugotovljeno, da se uvozne in izvozne količine na podlagi tega dovoljenje niso izčrpale ter da dovoljenje še ni bilo zaključeno in preverjeno v skladu s pravili, ki jih predpisuje politika EXIM.
Therefore, and taking into account the findings under recital 55, it was concluded that the company could not prove that no excess remission was incurred under that particular licence.
Zato je bilo ob upoštevanju ugotovitev iz uvodne izjave (55) sklenjeno, da družba ne more dokazati, da na podlagi tega dovoljenja ni nastal presežni odpust.
The whole amount of duties saved on the imports made under that licence are therefore deemed a subsidy, and the claim was therefore rejected.
Tako se celotni znesek dajatev, privarčevanih pri uvozu na podlagi tega dovoljenja, obravnava kot subvencija in zahtevek se je torej zavrnil.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the benefits so established to arrive at the subsidy amount as numerator pursuant to Article 7(1)(a) of the basic Regulation.
Kjer so bili predloženi upravičeni zahtevki, so bile nujne pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih ugodnosti, s čimer je znesek subvencije postal števec.