natgillin/translations-raw huggingface dataset:
The detailed description of the DEPBS is contained in paragraph 4.3 of the EXIM-policy 04-09 and in Chapter 4 of the HOP I 04-09.
Podroben opis DEPBS je vsebovan v odstavku 4.3 EXIM-politike 04-09 in poglavju 4 HOP I 04-09.
An eligible exporter can apply for DEPBS credits which are calculated as a percentage of the value of products exported under this scheme.
Upravičeni izvoznik lahko zaprosi za dobropise DEPBS, ki so izračunani kot delež vrednosti izvoženih izdelkov iz te sheme.
Such DEPBS rates have been established by the Indian authorities for most products, including the product concerned.
Takšne stopnje DEPBS so indijski organi določili za večino izdelkov, vključno z zadevnim izdelkom.
They are determined on the basis of SIONs, taking into account a presumed import content of inputs in the export product and the customs duty incidence on such presumed imports, regardless of whether import duties have actually been paid or not.
Določene so na osnovi SION, ob upoštevanju domnevne uvozne količine surovin v izvoženem izdelku in učinka carin na takšen domnevni uvoz, ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
To be eligible for benefits under this scheme, a company must export.
Za upravičenost do ugodnosti iz te sheme mora družba izvažati.
At the point in time of the export transaction, a declaration must be made by the exporter to the authorities in India indicating that the export is taking place under the DEPBS.
V trenutku izvoznega posla mora izvoznik indijskim organom dati izjavo, v kateri je navedeno, da izvoz poteka v okviru DEPBS.
In order for the goods to be exported, the Indian customs authorities issue, during the dispatch procedure, an export shipping bill. This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Za izvoz blaga indijski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim vsebuje znesek dobropisa DEPBS, ki se dodeli za navedeni izvozni posel.
Once the customs authorities issue an export shipping bill, the GOI has no discretion over the granting of a DEPBS credit.
Ko carinski organi izdajo izvozni ladijski list, IV ne more razsojati o dodelitvi dobropisa DEPBS.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration is made.
Primerna stopnja DEPBS za izračun dajatve je tista, ki je bila uporabljena v času izdaje izvozne deklaracije.
DEPBS credits are freely transferable and valid for a period of 12 months from the date of issue.
Dobropisi DEPBS se lahko prosto prenašajo in so veljavni 12 mesecev od datuma izdaje.
They can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Uporabljajo se lahko za plačilo carin na poznejši uvoz vsakršnega blaga, ki se neomejeno uvaža, razen investicijskega blaga.
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Blago, uvoženo s takšnimi dobropisi, se lahko proda na notranjem trgu (ob plačilu prometnega davka) ali uporabi v druge namene.
Applications for DEPBS credits are electronically filed and can cover an unlimited amount of export transactions.
Vloge za dobropise DEPBS se predložijo elektronsko in lahko zajemajo neomejeno število izvoznih poslov.
De facto no strict deadlines exist to apply for DEPBS credits.
Dejansko za oddajo vlog za dobropise DEPBS ne obstajajo strogi roki.
The electronic system used to manage DEPBS 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 DEPBS, ne izključuje samodejno izvoznih poslov zunaj rokov za oddajo vlog, omenjenih v poglavju 4.47 HOP I 04-09.
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 the imposition of a penalty fee (i.e. 10 % on the entitlement).
Poleg tega je mogoče vloge, prejete po izteku roka za oddajo vloge, kakor je jasno določeno v poglavju 9.3 HOP I 04-09, ob plačilu kazni kljub temu upoštevati (tj. 10 % od upravičenega zneska).
One cooperating exporter argued that all the DEPBS credits obtained by the company had been used to import materials used in the production of the product concerned, despite being in principle allowed to use them for other purposes, as stated above.
En sodelujoči izvoznik je trdil, da so se vsi dobropisi DEPB, ki jih je dobila družba, uporabili za uvoz materialov, ki se uporabljajo v proizvodnji zadevnega izdelka, kljub temu, da je bila načeloma dovoljena njihova uporaba za druge namene, kot je navedeno zgoraj.
This exporter claimed that therefore their actual use of DEPBS was, in that respect, in line with a normal duty drawback system, and that therefore only the excess remission, if any should be countervailed.
Ta izvoznik je trdil, da je bila zato dejanska uporaba dobropisa DEPB s tega vidika v skladu z običajnim sistemom povračila dajatev in da je treba zato izravnati samo presežne odpuste, če ti obstajajo.
However, according to Article 2(1)(a)(ii) and Annex I(i) of the basic Regulation only if the conditions of Annexes II and III of the basic Regulation are met can an excess remission of duties can be countervailed.
V skladu s členom 2(1)(a)(ii) in Prilogo I(i) k osnovni uredbi pa se presežni odpusti lahko izravnajo le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
These conditions, as explained in recital 43 were not fulfilled in the present case.
Ti pogoji, kot je pojasnjeno v uvodni izjavi 43, v tem primeru niso bili izpolnjeni.
Thus, the normal rule of the countervailing of the amount of unpaid duties (revenue forgone), rather than any purported excess remission, applies.
Zato se uporablja običajno pravilo izravnave zneska neplačanih dajatev (izpadlega dohodka) namesto načrtovanega presežnega odpusta.
Conclusions on the DEPBS
Sklepi o DEPBS
A DEPBS 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.
Dobropis DEPBS je finančni prispevek IV, saj bo dobropis na koncu uporabljen za pokritje uvoznih dajatev, torej za zmanjšanje prihodka IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves its liquidity.
Poleg tega dobropis DEPBS za izvoznika pomeni ugodnost, ker izboljša njegovo likvidnost.
The DEPBS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
DEPBS je zakonsko pogojen z izvažanjem in se tako šteje kot specifičen ter je zanj v skladu s členom 3(4)(a) osnovne uredbe mogoče sprejeti izravnalne ukrepe.
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, znesek dobropisa pa 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 of the basic Regulation.
Nadalje ne obstaja sistem ali postopek, ki bi potrdil katere surovine so porabljene v proizvodnem postopku izvoženega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v pomenu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Lastly, an exporter is eligible for the DEPBS benefits regardless of whether it imports any inputs at all.
Izvoznik je upravičen do ugodnosti DEPBS ne glede na to, ali sploh uvaža surovine.
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 DEPBS.
Zato so do ugodnosti iz DEPBS upravičeni tudi izvozniki, ki nabavljajo vse svoje surovine lokalno in ne uvažajo blaga, ki se lahko uporablja kot surovina.
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 is found to exist during the RIP.
V skladu s členom 2(2) in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost prejemnika, ki obstaja med OPP.
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 je IV dolžna odreči 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 DEPBS credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy and it has no discretion as to the amount of the subsidy.
Ko carinski organi izdajo odpremnico, ki med drugim izkazuje količino dobropisov DEPBS, ki se odobrijo za ta izvozni posel, IV nima pravice presojati o odobritvi subvencije, prav tako pa ne more presojati o znesku subvencije.
Furthermore, the cooperating exporting producers booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
Poleg tega sta sodelujoča proizvajalca izvoznika knjižila dobropise DEPBS po obračunskem načelu kot prihodek v fazi izvoznega posla.
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.
Kadar so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih dobropisov, 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 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 promet od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija odvisna od izvoza in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prepeljanimi količinami.
The subsidy rates established in respect of this scheme during the RIP for the cooperating exporting producers amount to 6,2 % and 5,7 %.
Stopnji subvencije, določeni za to shemo med OPP za sodelujoča proizvajalca izvoznika, znašata 6,2 % in 5,7 %.
Export Promotion Capital Goods Scheme (EPCGS)
„Export Promotion Capital Goods Scheme“ – shema za podporo izvozu investicijskega blaga („EPCGS“)
The detailed description of the EPCGS is contained in Chapter 5 of the EXIM-policy 04-09 and in Chapter 5 of the HOP I 04-09.
Podroben opis EPCGS je vsebovan v poglavju 5 EXIM-politike 04-09 in poglavju 5 HOP I 04-09.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki, trgovci izvozniki, „vezani na“ spremljajoče proizvajalce in izvajalce storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and — since April 2003 — second-hand capital goods up to 10 years old) at a reduced rate of duty.
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega, rabljenega blaga) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
V ta namen izda IV po vložitvi zahtevka in plačilu pristojbine dovoljenje EPCGS.
Until 31 March 2000, an effective duty rate of 11 % (including a 10 % surcharge) and, in case of high value imports, a zero duty rate was applicable.
Do 31. marca 2000 je veljala stopnja dajatve 11 % (vključno z dodatno dajatvijo 10 %) in, v primeru uvoza z visoko vrednostjo, dajatev po stopnji nič.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of export goods during a certain period.
Za izpolnjevanje obveznosti izvoza je treba uvožena investicijska sredstva uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
The EPCGS licence holder can also source the capital goods indigenously.
Imetnik dovoljenja EPCGS lahko nabavlja investicijsko blago tudi na notranjem trgu.
Conclusion on EPCG Scheme
Sklep o shemi EPCG
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI's duty revenue, which would be otherwise due.
Znižanje dajatve predstavlja finančni prispevek IV, ker ta koncesija zmanjša prihodek IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the duty reduction confers a benefit upon the exporters, because the duties saved upon importation improve its liquidity.
Poleg tega znižanje dajatve izvoznikoma prinaša korist, saj dajatve, privarčevane pri uvozu, izboljšujejo njuno likvidnost.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
EPCGS je zakonsko pogojena z izvozom, ker takšnih dovoljenj ni mogoče dobiti brez izpolnjenih obveznosti izvoza.
Therefore, it is deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Zato se šteje za specifično, proti njej pa se lahko v skladu s členom 3(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
Eventually, this scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Končno se ta shema ne more šteti kot dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi iz točke (i) Priloge I osnovne uredbe ne zajemajo investicijskega blaga, ker se ne uporablja v proizvodnji izvoženih 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.
Višina subvencije je bila izračunana v skladu s členom 7(3) osnovne uredbe na osnovi neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža običajno obdobje amortizacije takšnega investicijskega blaga.
The commercial long-term interest rate during the review investigation period in India was considered appropriate for this purpose.
V ta namen se je štela kot primerna komercialna dolgoročna obrestna mera v Indiji v obdobju preiskave v zvezi s pregledom.
Where justified claims were made, 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.
Če so bili vloženi upravičeni zahtevki, so bile v skladu s členom 7(1)(a) osnovne uredbe odštete nujne pristojbine za pridobitev subvencije, s čimer je znesek subvencije postal števec.
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 7(3) osnovne uredbe je bil ta znesek subvencije dodeljen za izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prepeljanimi količinami.
The subsidy rates established in respect of this scheme during the RIP for the cooperating producers amount to 0,7 % and 0,3 %.
Stopnji subvencije, določeni za to shemo med OPP za sodelujoča proizvajalca izvoznika, znašata 0,7 % in 0,3 %.
One cooperating exporter pointed out a mistake in the methodology initially used for calculating the benefits of EPCG, in particular with regard to the amount of interest applied.
En sodelujoči izvoznik je opozoril na napako v metodologiji, ki se je prvotno uporabljala za izračun ugodnosti EPCG, zlasti glede zneska uporabljenih obrestnih mer.
This mistake, which affected both cooperating exporters, was corrected.
Ta napaka, ki je prizadela oba sodelujoča izvoznika, je bila popravljena.
Income Tax Exemption Scheme (ITES)
„Income Tax Exemption Scheme“ – shema oprostitve davka na dohodek („ITES“)
Under this scheme exporters could avail the benefit of a partial income tax exemption on profits derived from export sales.
V skladu s to shemo lahko izvozniki izkoristijo delno oprostitev davka na dohodek za dobičke od izvoza.
The legal basis for this exemption was set by Section 80HHC of the ITA.
Zakonska podlaga za to oprostitev je določena v oddelku 80HHC ZDD.
This provision was abolished for the assessment year 2005-06 (i.e. for the financial year from 1 April 2004 to 31 March 2005) onwards and thus 80HHC of the ITA does not confer any benefits after 31 March 2004.
Ta določba je bila odpravljena z letom pregleda 2005–2006 (tj. za poslovno leto od 1. aprila 2004 do 31. marca 2005) in zato oddelek 80HHC ZDD ne dodeljuje ugodnosti po 31. marcu 2004.
The cooperating exporting producers did not avail of any benefits under this scheme during the RIP.
Sodelujoča proizvajalca izvoznika med OPP nista prejemala ugodnosti iz te sheme.
Consequently, since the scheme has been withdrawn, it shall therefore not be countervailed, in accordance with Article 15(1) of the Regulation.
Ker je bila shema preklicana, v skladu s členom 15(1) uredbe ne bo izravnana.
Section 80 I A of the ITA
Oddelek 80IA ZDD
The scheme is based on Section 80 I A of the ITA.
Shema temelji na oddelku 80IA ZDD.
This provision was brought into the ITA through the Finance Act of 2001.
Ta določba je bila vnesena v ZDD z Zakonom o financah iz leta 2001.
Section 80 I A of the ITA applies to companies engaged in the setting up of infrastructure facilities, including the generation and distribution of power, in any part of India.
Oddelek 80 IA ZDD se uporablja za družbe, ki se ukvarjajo z ustanavljanjem infrastrukturnih objektov, vključno s proizvodnjo in distribucijo energije, kjer koli v Indiji.
According to the provisions of the ITA Section 80 I A, an amount corresponding to the profit generated by the power generating activities is exempted from profit tax, for 10 consecutive years within the first 15 years of operation of the generating unit.
V skladu z določbami oddelka 80 I A ZDD je znesek, ki ustreza dobičku, pridobljenem z dejavnostmi proizvodnje energije, oproščen plačila davka na dobiček deset zaporednih let v prvih petnajstih letih delovanja proizvodne enote.
The unit in question must be new and have started operation on or after the 1 April 2003 and up to 31 March 2010.
Zadevna enota mora biti nova in je morala začeti poslovati med 1. aprilom 2003 in 31. marcem 2010.
The calculation of the income tax deduction forms part of the company's annual tax return, and is audited together with the company's profit and loss and other financial statement.
Izračun odbitka davka na dohodek je del letne davčne napovedi družbe in se ga revidira skupaj z izkazom poslovnega izida in drugimi finančnimi izkazi.
It must comply with the rules stipulated in the ITA, namely that the accounting valuation of the electricity generated must reflect its market value.
Izpolnjevati mora pravila iz ZDD, namreč da mora računovodsko ovrednotenje proizvedene elektrike odražati njeno tržno vrednost.
It is the role of the Income Tax authorities to verify if the calculation of the income tax deduction is according to ITA rules and the companies' audited accounts.
Organi za področje davka na dohodek morajo preveriti, ali se izračun odbitka davka na dohodek sklada s pravili ZDD in revidiranimi zaključnimi računi družb.
The investigation has shown evidence that the authorities have in practice verified the calculation and made adjustments to the calculations when justified.
Preiskava je pokazala, da so organi v praksi preverili izračun in izvedli popravke izračunov, kadar so bili ti upravičeni.
The investigation has shown that both investigated exporting producers have set up captive power plants as part of their graphite production units.
Preiskava je pokazala, da sta oba preiskana proizvajalca ustanovila elektrarne za lastne potrebe kot del njunih enot proizvodnje grafita.
They have therefore requested the corresponding deduction in income tax, according to the provisions of the ITA.
Zato sta v skladu z določbami ZDD zaprosila za ustrezni odbitek davka na dohodek.
Conclusion on ITES under Section 80 I A of the ITA
Sklep o ITES v skladu z oddelkom 80 I A ZDD
The exemption from income tax 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 plačila davka na dohodek je v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe ugodnost, tj. finančni prispevek IV, od katerega so imeli preiskovani izvozniki ugodnosti.
However, the investigation has shown that access to the ITES under Section 80 I A of the ITA is not limited to certain enterprises in the sense of Article 3(2)(a) of the basic Regulation.
Vendar je preiskava pokazala, da dostop do ITES v skladu z oddelkom 80 I A ZDD ni omejen na nekatera podjetja v smislu člena 3(2)(a) osnovne uredbe.
This scheme appears to be available to all companies on the basis of objective criteria.
Na podlagi objektivnih meril je ta shema na voljo vsem družbam.
Neither has any other evidence been found in this case that the scheme is specific.
V tem primeru tudi ni bil najden noben dokaz za to, da bi bila ta shema specifična.
Furthermore, it is tied to a product (electricity) other than the product concerned and benefits under the scheme therefore occur on the basis of an activity which is not the production of sales of the product concerned.
Nadalje je vezana na izdelek (elektrika), ki ni zadevni izdelek, ugodnosti iz sheme pa zato izhajajo iz dejavnosti, ki ni proizvodnja ali prodaja zadevnega izdelka.
In these circumstances, it is considered that any benefits accruing to the exporters concerned under this scheme should not be countervailed.
V teh okoliščinah se šteje, da se ugodnosti, priznane zadevnima izvoznikoma na podlagi te sheme, ne smejo izravnati.
Electricity Duty Exemption (EDE)
„Electricity Duty Exemption“ – shema oprostitve dajatve za elektriko („EDE“)
Under the Industrial Promotion Policy of 2004, the State of Madhya Pradesh (MP) offers exemption of electricity duty to industrial companies investing in electricity generation for captive consumption.
Na podlagi politike spodbujanja industrije iz leta 2004 država Madhja Pradeš („MP“) ponuja industrijskim družbam, ki vlagajo v proizvodnjo elektrike za lastno porabo, oprostitev dajatve za elektriko.
The description of the electricity duty exemption scheme applied by the MP Government is set out in Section 3-B of the Electricity Duty Act of 1949.
Opis oprostitve dajatve za elektriko, ki jo uporablja Vlada MP, je določen v oddelku 3-B Zakona o dajatvi za elektriko iz leta 1949.
Any industries located in the jurisdiction of the MP Government, investing in new captive power plants.
Vse industrijske družbe v pristojnosti Vlade MP, ki vlagajo v elektrarne za lastno porabo energije.