natgillin/translations-raw huggingface dataset:
Eventually, this scheme can not 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 te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil 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 iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne uporablja v proizvodnji izvoznih izdelkov.
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
Znesek subvencije je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
In accordance with the established practice, the amount so calculated, which is attributable to the RIP, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
V skladu z uveljavljeno prakso je bil tako dobljen znesek, ki se nanaša na OPP, popravljen z dodatkom obresti za to obdobje, da se odrazi celotna vrednost subvencije v tem obdobju.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted in accordance with Articles 7(1)(a) of the basic Regulation.
Kadar so bili predloženi upravičeni zahtevki, so bile v skladu s členom 7(1)(a) osnovne uredbe odštete nujne pristojbine za pridobitev subvencije.
In accordance with Article 7(2) and 7(3) of the basic Regulation, this subsidy amount has been allocated over the export turnover 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 se je ta znesek subvencije dodelil za prihodke od izvoza med OPP kot ustrezen imenovalec, saj je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Four cooperating exporting producers obtained benefits from this scheme during the RIP ranging from 1,0 % to 1,9 %.
Štirje sodelujoči proizvajalci izvozniki so imeli ugodnosti iz te sheme med OPP v višini od 1,0 % do 1,9 %.
Export Processing Zones (EPZS)/Special Economic Zones Scheme (SEZS)/Export Oriented Units Scheme (EOUS)
Proste carinske cone („EPZS“)/Shema posebnih ekonomskih con („SEZS“)/Shema izvozno usmerjenih obratov („EOUS“)
It was found that none of the cooperating exporting producers had the status of an EOU nor were any of them located in an EPZS.
Ugotovljeno je bilo, da noben od sodelujočih proizvajalcev izvoznikov nima statusa EOU in noben ni bil vključen v EPZS.
However, one of the cooperating exporting producers was located in an SEZS and received countervailable subsidies in the RIP.
Kljub temu je bil eden od sodelujočih proizvajalcev izvoznikov vključen v SEZS ter je v OPP prejemal subvencije, proti katerim se lahko uvede izravnalni ukrep.
The description and assessment below is therefore limited to the SEZS.
V nadaljevanju sta navedena opis in ocena, omejena na SEZS.
Chapter 7 of the EXIM-policy 04-09 and chapter 7 the HOP I 04-09 makes reference to SEZS.
Na SEZS se nanašata poglavje 7 politike EXIM 2004–2009 in poglavje 7 HOP I 2004–2009.
The details of the rules and provisions are no longer in the EXIM policy book and the Handbook of procedures.
Podrobnosti o pravilih in določbah niso več v knjigi politike EXIM in priročniku o postopkih.
The relevant policy and implementation provisions are the Special Economic Zones Act of 2005 (No 28 of 2005) and the Special Economic Zones Rules of 2006 (Notification dated 10 February 2006).
Ustrezno politiko in določbe o izvajanju vsebujeta Zakon o posebnih ekonomskih conah iz leta 2005 (št. 28 iz leta 2005) in Pravilnik o posebnih ekonomskih conah iz leta 2006 (uradno obvestilo z dne 10. februarja 2006).
All enterprises which, in principle, undertake to export their entire production of goods or services may be set up under the SEZS.
Načeloma so lahko v SEZS vključena vsa podjetja, ki izvažajo svojo celotno proizvodnjo blaga in storitev.
This also includes pure trading companies.
To vključuje tudi izključno trgovske družbe.
Unlike EOUS, there are no minimum investment thresholds in fixed assets which companies have to fulfil to be eligible for the SEZS.
Za razliko od EOUS družbam ni treba izpolnjevati minimalnih investicijskih pragov fiksnih sredstev, da so lahko upravičena do SEZS.
The SEZS is the successor scheme of the former Export Processing Zones Scheme (EPZS).
SEZS je shema naslednica nekdanje sheme proste carinske cone (EPZS).
SEZS are specifically delineated duty-free enclaves and considered as foreign territory for the purpose of trade operations, duties and taxes.
SEZS so posebej razmejene prostocarinske enklave, ki se za namene trgovinskih operacij, dajatev in davkov štejejo kot tuje ozemlje.
SEZS units have to be located within specified zones developed for that purpose.
Enote SEZS morajo biti v posebnih conah, ki so razvite za ta namen.
Seventeen SEZS are already in operation following the approval of their establishment by the India authorities.
Sedemnajst enot SEZS že deluje, potem ko so indijski organi odobrili njihovo ustanovitev.
An application for SEZ status must include details for the next five years of, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Zahtevek za status SEZ 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.
The agreement to be recognised as a company under the SEZS is valid for a five-year period.
Sporazum o priznanju družbe kot družbe SEZS velja pet let.
A crucial obligation for SEZS units as set out in Chapter VI of Special Economic Zones Rules of 2006 is to achieve Net Foreign Exchange (NFE) earnings, i.e. in a reference period (five years from the commencement of commercial production), the total value of exports has to be higher than the total value of imported goods.
Ključna obveznost enot SEZS, kakor je določena v poglavju VI Pravilnika o posebnih ekonomskih conah iz leta 2006, je doseči neto zaslužek deviznih sredstev, kar pomeni, da mora biti v referenčnem obdobju (5 let od začetka tržne proizvodnje) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
SEZS units are entitled to the following concessions:
Enote SEZS so upravičene do naslednjih koncesij:
exemption from central sales tax paid on goods procured locally;
oprostitev centralnega prometnega davka, plačanega na lokalno nabavljeno blago;
the facility to sell part of the production on the domestic market, subject to fulfilment of positive NFE earnings upon payment of applicable duties as the SEZS are not considered part of the Indian fiscal/customs territory;
možnost prodaje dela proizvodnje na domačem trgu, pri čemer se upoštevajo pozitivni neto zaslužki deviznih sredstev ob plačilu ustreznih dajatev, ker SEZS ne veljajo za del indijskega davčnega/carinskega območja;
100 % Income Tax Exemption on ‘profits from exports’ from SEZ units under Section 10AA of the Income Tax Act for the first five years, 50 % for the next five years thereafter and with the possibility for further benefits for the next five years; and
100-odstotna oprostitev davka od dohodka od „dobička od izvoza“ iz enot SEZ v skladu z oddelkom 10AA Zakona o davku od dohodkov za prvih pet let, 50-odstotna za naslednjih pet let in možnost nadaljnjih ugodnosti za naslednjih pet let ter
exemption from service tax for services consumed in an SEZ.
oprostitev davka na storitev za storitve v SEZ.
Units operating under SEZS are bonded under the surveillance of customs officials in accordance with the relevant provisions of the Customs Act.
Enote, ki delujejo v okviru SEZS, so v skladu z ustreznimi določbami Zakona o carini nadzorujejo carinski uslužbenci.
These units are legally obliged to maintain proper accounts which should indicate in value terms the goods imported or procured from the domestic tariff area, consumption and utilisation of goods, production of goods and disposal of goods by way of exports, sales in the domestic tariff area etc. in accordance with rule 22(2) of the Special Economic Zones Rules of 2006.
Te enote so zakonsko zavezane voditi ustrezno dokumentacijo, ki mora vsebovati v vrednosti izražene podatke o uvoženem blagu ali blagu, nabavljenem na domačem tarifnem območju, potrošnji in uporabi blaga, proizvodnji blaga in razpolaganju z blagom z namenom izvoza, prodaji na domačem tarifnem območju itd. v skladu s členom 22(2) Pravilnika o posebnih ekonomskih conah iz leta 2006.
However, at no point in time is a SEZ unit required to co-relate every import consignment with its exports or transfers to other units, or with its sales in the domestic tariff area, according to rule 35 of the Special Economic Zones Rules of 2006.
Vendar se v nobenem primeru od enote SEZ ne zahteva, da vsako uvozno pošiljko uskladi z njenim izvozom, transferji v druge enote ali prodajo na domačem tarifnem območju, kot navaja člen 35 Pravilnika o posebnih ekonomskih conah iz leta 2006.
The assessment of imports and domestic procurement of raw materials and capital goods is based on a self-certification basis.
Ocena uvoza ter domače nabave surovin in investicijskega blaga temelji na samocertificiranju.
The same applies in case of export sales.
Enako velja za primer izvozne prodaje.
Thus, no routine examinations of such consignments of an SEZ unit by customs authorities take place.
Tako carinskim organom ni potrebno redno preverjati take pošiljke enote SEZ.
In the present case, the cooperating exporting producer utilised the scheme to import raw materials and capital goods free of import duties, to procure goods domestically free of excise duty, to procure goods domestically without payment of central sales tax, and to be exempted from service tax.
V tem primeru je sodelujoči proizvajalec izvoznik shemo uporabljal za uvoz surovin in investicijskega blaga brez uvoznih dajatev, domačo nabavo blaga brez trošarin, domačo nabavo blaga brez plačila centralnega prometnega davka in oprostitev davka na storitev.
The investigation showed that the exporting producer concerned did not avail of benefits under the income tax exemption provisions of the SEZS.
Preiskava je pokazala, da zadevni proizvajalec izvoznik ni užival ugodnosti po določbah o oprostitvi davka od dohodka za SEZS.
Following disclosure, the exporting producer located in an SEZS made a number of comments arguing e.g. that the sub-schemes used by the company are permissible duty exemption schemes (duty drawback) and that the sub-schemes used do not constitute a subsidy since they do not confer a benefit.
Po razkritju je proizvajalec izvoznik, vključen v SEZS, v številnih pripombah npr. trdil, da so podsheme, ki jih uporablja podjetje, dovoljene sheme povračila dajatev (sheme povračil dajatev) in da uporabljene podsheme ne štejejo kot subvencija, ker ne dodeljujejo ugodnosti.
The arguments of the exporting producer are addressed below.
Utemeljitve proizvajalca izvoznika so obravnavane spodaj.
Conclusions on the SEZS
Sklepne ugotovitve o SEZS
In the case of exemption from excise duty on goods procured from indigenous sources, it was found that the duty paid on purchases by a non-SEZS unit can be used as a credit for its own future duty liabilities, e.g. towards payment of excise duty on domestic sales (the so-called ‘CENVAT’ mechanism).
V primeru oprostitve trošarine za blago, ki je bilo nabavljeno na domačem trgu, je bilo ugotovljeno, da se lahko dajatev, ki je bila plačana pri nakupu, ki ga je izvedla enota, ki ni enota SEZS, uporabi kot kredit za prihodnje dajatve, na primer za plačilo trošarin za domačo prodajo (tako imenovan 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, by granting an exemption from excise duty on purchases by an SEZS unit, no additional government revenue is forgone and consequently no additional benefit accrues to the SEZS.
Tako z odobritvijo oprostitve trošarine pri nakupu, ki ga opravi enota SEZS, ni opuščen noben dodatni vladni dohodek in zaradi tega SEZS ne pridobi nobene dodatne ugodnosti.
In these circumstances, as no additional benefit accrues to the SEZS it is not necessary to further analyse this sub-scheme in this investigation.
Ker SEZS ne pridobi nobene dodatne ugodnosti, v tej preiskavi nadaljnja analiza te podsheme ni potrebna.
The exemption of a SEZS unit from two types of import duties (basic customs duty and special additional customs duty normally due on imports of raw materials and capital goods), the exemption from payment of sales tax on goods procured domestically and the exemption from service tax constitute subsidies within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Oprostitev enote SEZS dveh vrst uvoznih dajatev (osnovne carine in posebne dodatne carine, običajno predpisane za uvoz surovin in investicijskega blaga), oprostitev plačila prometnega davka, plačanega na domače nabavljeno blago, in oprostitev davka na storitev so subvencije v smislu člena 2(1)(a)(ii) osnovne uredbe.
Government revenue which would be due in the absence of this scheme is forgone, thus conferring a benefit upon the SEZS unit within the meaning of Article 2(2) of the basic Regulation, because it improves its liquidity.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen in tako enoti SEZS omogoča dodelitev ugodnosti v smislu člena 2(2) osnovne uredbe z ohranjanjem likvidnosti.
The subsidies are contingent in law upon export performance and, therefore, deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Subvencije so zakonsko pogojene z opravljenim izvozom ter se zato v skladu s členom 3(4)(a) osnovne uredbe štejejo za specifične in kot subvencije, proti katerim se lahko uvedejo izravnalni ukrepi.
The export objective of SEZS as set out in rule 2 of the Special Economic Zones Rules of 2006 is a conditio sine qua non to obtain the incentives.
Izvozni cilj SEZS, kot je določen v členu 2 Pravilnika o posebnih ekonomskih conah iz leta 2006, je osnovni pogoj za pridobitev spodbud.
The exporting producer argued that the sub-schemes used by the company constitute permissible duty exemption (duty drawback) schemes pursuant to Article 2(1)(a)(ii) and Annex I of the basic Regulation and are therefore not countervailable.
Proizvajalec izvoznik je trdil, da so podsheme, ki jih uporablja podjetje, dovoljene sheme povračila dajatev (sheme povračil dajatev) v skladu s členom 2(1)(a)(ii) in Prilogo I k osnovni uredbi in se zato zanje izravnalni ukrepi ne izvajajo.
The company submitted that Annex (i) to the basic Regulation provide that only the exemption, remission or drawback of import charges in excess of those levied on imported inputs that are consumed in the production of the exported product constitutes an export subsidy.
Podjetje je zagovarjalo mnenje, da Priloga (i) k osnovni uredbi določa, da samo oprostitev, odpust ali povračilo uvoznih dajatev, ki predstavlja presežek dajatev na uvožene surovine, uporabljenih v proizvodnji izvoznega izdelka, šteje za izvozno subvencijo.
In other words, as long as there is no excess remission or exemption, the exemption from imported duties on inputs required for the manufacture, production or processing of the exported product cannot be considered as a countervailable subsidy.
Drugače povedano, dokler ni presežnega odpusta ali oprostitve, se oprostitev uvoznih dajatev na surovine za izdelavo, proizvodnjo ali predelavo zadevnega izdelka ne more šteti kot subvencija, proti kateri se lahko uvedejo izravnalni ukrepi.
In reply to this argument, it should first of all be noted that the benefits an SEZ unit enjoys are all contingent in law upon export performance.
Kot odgovor na to utemeljitev je treba najprej poudariti, da so ugodnosti, ki jih uživa enota SEZ, zakonsko pogojene z opravljenim izvozom.
Furthermore, the schemes 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.
Poleg tega teh shem ni mogoče šteti za dovoljene sisteme povračila dajatev ali nadomestne sisteme povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the strict rules laid down in Annex I (items (h) and (i)), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Te sheme niso v skladu s strogimi pravili iz Priloge I (točki (h) in (i)), Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
In the circumstance that the sales tax exemption and import duty exemption provisions are used for purchasing capital goods, they are already not in conformity with the rules for permitted drawback systems since capital goods are not consumed in the production process, as required by Annex I item (h) (sales tax reimbursement) and by Annex I item (i) (import duty remission).
Če se določbe o oprostitvi prometnega davka in uvozne dajatve uporabijo za nakup investicijskega blaga, niso v skladu s pravili za dovoljene sisteme povračil dajatev, ker se investicijsko blago ne porabi v proizvodnem postopku, kakor je zahtevano v točki (h) Priloge I (povračilo prometnega davka) in točki (i) Priloge I (odpust uvoznih dajatev).
In addition, it was confirmed that the GOI has no effective verification system or procedure in place to confirm whether and in what amounts duty and or the tax free procured inputs were consumed in the production of the exported product (Annex II(II)(4) of the basic Regulation, and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Poleg tega je bilo potrjeno, da IV nima vzpostavljenega učinkovitega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene v proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnih povračil, Priloga III(II)(2) k osnovni uredbi).
In fact, an SEZ unit is required to achieve Net Foreign Exchange (NFE) earnings, but there is no verification system in place aiming to monitor the consumption of imports in relation to the production of exported goods.
Enota SEZ mora doseči neto zaslužek deviznih sredstev, vendar ni vzpostavljen noben sistem preverjanja, ki bi nadzoroval potrošnjo uvoza v primerjavi s proizvodnjo izvoznega blaga.
As an alternative argument, the exporting producer submitted that the sub-schemes used by the company do not constitute subsidies as no benefit had been conferred upon the company.
Kot drugo utemeljitev je proizvajalec izvoznik predložil podsheme, ki jih uporablja podjetje, ne štejejo kot subvencije, ker podjetju ne prinesejo nobene ugodnosti.
With respect to domestic sales, the exporting producers argued that, since a SEZ unit is not considered to be part of the India fiscal/customs territory, full customs duties need to be paid on the finished products when sold to the domestic market.
Proizvajalci izvozniki so trdili, da je, glede na domačo prodajo in ker se enota SEZ ne šteje kot del indijskega davčnega/carinskega območja, treba za končne izdelke, prodane na domačem trgu, carino plačati v celoti.
It was alleged that no benefit has been obtained since duties exempted on the inputs used in the production of goods sold on the domestic market are lower than the duties paid by the company when selling on the domestic market.
Trdili so tudi, da ni bila pridobljena nobena ugodnost, ker je znesek oprostitve dajatev na surovine za proizvodnjo blaga, prodanega na domačem trgu, nižji od dajatev, ki jih podjetje plača pri prodaji na domačem trgu.
In addressing this claim, it should be noted that though the purpose for setting up as a SEZ unit is to achieve Net Foreign Exchange (NFE) earnings, the SEZ unit has the possibility to sell part of its production on the domestic market.
Pri obravnavi tega zahtevka je treba poudariti, da ima enota SEZ možnost, da proda del svoje proizvodnje na domačem trgu, čeprav je namen uvedbe enote SEZ, da se doseže neto zaslužek deviznih sredstev.
Under the SEZ scheme, the goods cleared from the zone to the domestic market will be treated as imported goods.
Po shemi SEZ bo blago, prestavljeno iz cone na domači trg, obravnavano kot uvoženo blago.
As such, an SEZ is not in a different situation than other companies operating on the domestic market, i.e. applicable duties/taxes would have to be paid on purchased goods.
SEZ kot tak zato ni v drugačni situaciji kot druga podjetja, ki delujejo na domačem trgu, kar pomeni, da je treba plačati ustrezne dajatve ali davke na kupljeno blago.
In this context, it should be clear that, a decision of the Government to tax goods for consumption on the domestic market, does not mean, that the exemption of a SEZS unit from import duties and sales taxes is not a benefit in relation to the export sales of the product concerned.
V tem smislu mora biti jasno, da odločitev vlade, da obdavči blago za potrošnjo na domačem trgu, ne pomeni, da oprostitev uvoznih dajatev in prometnega davka za enoto SEZS ni ugodnost v primerjavi z izvozno prodajo zadevnega izdelka.
Moreover, the sales on the domestic market have no impact on the more general assessment of the adequacy of whether there is an appropriate verification system in place.
Poleg tega prodaja na domačem trgu ne vpliva na splošnejšo oceno o obstoju ustreznega sistema preverjanja.
In respect of export sales, the exporting producer argued that the exemption from import duties and taxes does not constitute a countervailable subsidy as long as there is no excess remission.
Proizvajalec izvoznik je trdil, da se pri izvozni prodaji oprostitev uvoznih dajatev in davkov ne šteje kot subvencija, proti kateri se lahko uvedejo izravnalni ukrepi, dokler ni presežnega odpusta.
The company further argues that the SEZ unit is bonded under surveillance of customs officials, and that it is not possible to sell inputs on the domestic market or to incorporate these inputs in products to be sold on the domestic market without paying the applicable duties.
Podjetje tudi trdi, da enoto SEZ nadzorujejo carinski uslužbenci in da ni mogoče prodajati surovin na domačem trgu ali jih vključiti v izdelke, ki se bodo prodajali na domačem trgu, ne da bi se plačale ustrezne dajatve.
In the view of the exporting producer, there can be thus no excess remission.
Proizvajalec izvoznik zato meni, da presežnega odpusta ni.
In reply to this, it should be recalled that there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product and whether an excess payment of import duties and taxes occurred within the meaning of Annexes I, II and III to the basic Regulation.
Kot odgovor na to je treba opozoriti, da ne obstaja noben sistem ali postopek, ki bi potrdil, katere surovine so porabljene v proizvodnem postopku izvoznega izdelka in ali je prišlo do presežnega plačila uvoznih dajatev in davkov v smislu prilog I, II in III k osnovni uredbi.
A SEZ unit is already de jure and at no point in time required to co-relate every import consignment with the destination of the corresponding resultant product.
Zakonodaja v nobenem primeru ne določa, da mora enota SEZ vsako uvozno pošiljko uskladiti z destinacijo ustreznega nastalega izdelka.