natgillin/translations-raw huggingface dataset:
The duty drawback amount is equivalent to government revenue forgone that would otherwise have been collected and paid to the GOI.
Znesek povračila dajatve je enak izpadu prihodka vlade, ki bi se sicer izterjal in izplačal indijski vladi.
In addition, the DDS on exportation confers a benefit upon the exporter.
Poleg tega DDS za izvoz za izvoznika pomeni ugodnost.
The DDS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
DDS je 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.
Several parties to the proceeding argued that DDS is a drawback system compatible with the provisions of the basic Regulation and therefore the benefit conferred according to it should not be countervailed.
Več strank v postopku je trdilo, da je DDS sistem povračil, ki je v skladu z določbami osnovne uredbe, ter da se torej ugodnosti, dodeljene na njegovi podlagi, ne smejo izravnati.
The investigation has established that this scheme cannot be considered a permissible system for remission of prior-stage cumulative indirect taxes or a permissible duty drawback or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
V preiskavi je bilo ugotovljeno, da se ta shema ne more šteti za dovoljen sistem odpusta kumulativnih posrednih davkov iz prve faze ali dovoljen sistem povračila dajatev ali nadomestnih povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I item (h) and (i), Annex II (guidelines on consumption of inputs) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje strogih predpisov iz točk (h) in (i) Priloge I, Priloge II (smernice o porabi surovin v proizvodnem procesu) in Priloge III (opredelitev in predpisi za nadomestna povračila) osnovne uredbe.
An exporter is under no obligation either (i) to keep an account of the duties and taxes paid on the imported/domestically purchased goods or incorporated services or (ii) to actually consume those goods and services in the production process, and (iii) the amount of drawback is not calculated in relation to actual inputs used by the exporter and the duties and taxes actually paid.
Izvozniku ni treba (i) voditi evidence dajatev in davkov, plačanih za uvoženo/na notranjem trgu nabavljeno blago ali vključene storitve, ali (ii) dejansko uporabiti to blago in storitve v procesu proizvodnje in (iii) znesek povračila se ne izračuna glede na dejanske surovine, ki jih uporabi izvoznik, ter dejansko plačane dajatve in davke.
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 refund of domestic indirect taxes within the meaning of item (h) of Annex I and Annex II to the basic Regulation or of import duties occurred within the meaning of item (i) of Annex I and Annexes II and III to the basic Regulation.
Poleg tega ni nobenega veljavnega sistema ali postopka, ki bi potrdil, katere surovine se uporabljajo v procesu proizvodnje izvoznega izdelka, in ali je prišlo do presežnega plačila domačih posrednih davkov v smislu točke (h) Priloge I in Priloge II k osnovni uredbi ali uvoznih dajatev, nastalih v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Finally, an exporter is eligible for the DDS benefits regardless of whether it imports or purchases domestically any inputs at all, and has paid duties or taxes on those purchases.
Končno, izvoznik je upravičen do ugodnosti DDS ne glede na to, ali sploh uvaža ali na notranjem trgu kupuje surovine ter je plačal dajatve ali davke za ta nakup.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported or that any input material or service was purchased domestically, and import duties or domestic indirect taxes have been paid.
Za upravičenost do ugodnosti je dovolj, če izvoznik enostavno izvaža blago, ne da bi dokazal, da je bila uvožena kakršna koli surovina ali da je bila kakršna koli surovina ali storitev kupljena na notranjem trgu ter da so bile plačane uvozne dajatve ali domači posredni davki.
Consequently, there is no difference in the drawback rate whether a company owns all stages of production of the inputs and the product concerned or is a mere exporting trader.
Zato ni nobene razlike med stopnjo povračila, če družba izvaja vse stopnje proizvodnje surovine in zadevnega izdelka ali če je le trgovec izvoznik.
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 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.
From that moment, the GOI is liable to pay the drawback amount to the respective exporters, which constitutes a financial contribution within the meaning of Article 2(1)(a)(i) of the basic Regulation.
Od tega trenutka mora indijska vlada plačati znesek povračila zadevnim izvoznikom, kar predstavlja finančni prispevek v smislu člena 2(1)(a)(i) osnovne uredbe.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of DDS 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 DDS, ki se bo dodelila za to izvozno transakcijo, indijska vlada ne more več odločati o dodelitvi subvencije.
Furthermore, the cooperating exporting producers booked DDS on an accrual basis as income at the time of each export transaction.
Poleg tega so sodelujoči proizvajalci izvozniki DDS po obračunskem načelu knjižili kot prihodek ob vsaki izvozni transakciji.
In order to take account of the impact of backdated increase in rates, the value of the DDS credit booked for exports made between 1 September to 30 September 2007 was increased where necessary as the actual benefit the companies will be entitled to receive 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 DDS, knjiženega za izvoz med 1. septembrom in 30. septembrom 2007, po potrebi povečala, ker so dejanske ugodnosti, do katerih bodo upravičene družbe in jih bodo prejele od indijske vlade, višje, kot so jih uradno zahtevale v času izvoza.
Seven companies in the sample submitted claims that although they benefited from the DDS, they did not incur any excess remissions, as the taxes or import duties they have accrued exceeded the drawback amounts.
Sedem družb v vzorcu je predložilo zahtevke, da kljub ugodnostim na podlagi DDS ni nastal presežni odpust, ker so njihovi davki ali uvozne dajatve presegli zneske povračila.
It has been decided to reject these claims.
Sprejeta je bila odločitev, da se te trditve ovržejo.
In recitals 113 and 115 it was concluded that the GOI did not have an adequate verification system as provided in Annexes I, II and III to the basic Regulation.
V uvodnih izjavah (113) in (115) je bilo ugotovljeno, da indijska vlada nima ustreznega sistema preverjanja, kot določajo priloge I, II in III k osnovni uredbi.
The investigation also showed that companies did not keep any consumption registers or any other internal reporting system to account for possible excess remissions.
Preiskava je pokazala tudi, da družbe niso vodile evidenc potrošnje ali kakršnega koli drugega notranjega sistema poročanja, ki bi beležil morebitne presežne odpuste.
Such reports were created by the companies during the verification visits and largely include the taxes paid by the companies in general.
Takšna poročila so pripravile družbe med preveritvenimi obiski in vključujejo zlasti davke, ki so jih na splošno plačale družbe.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total amount of drawback accrued under the DDS.
Ker ni dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni ugodnost, proti kateri je možno uvesti izravnalne ukrepe, odpust celotnega zneska povračil, odobrenih po DDS.
Contrary to the disclosure submissions made by the GOI, Texprocil and some exporters, the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
V nasprotju s trditvami o razkritju, ki so jih predložili indijska vlada, družba Texprocil in nekateri izvozniki, osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
According to Article 2(1)(a)(ii) and Annex I(i) to the basic Regulation, only an excess remission of duties can be countervailed, provided the conditions of Annexes II and III to the basic Regulation are met.
V skladu s členom 2(1)(a)(ii) in Prilogo I(i) k osnovni uredbi se lahko izravna le presežne odpuste, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
Thus, if an absence of an adequate verification procedure is established, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of drawback, rather than any purported excess remission, applies.
Če se ugotovi, da ni ustreznega postopka preverjanja, se navedena oprostitev za sheme povračila ne uporablja in velja običajno pravilo izravnave zneska povračila namesto načrtovanega presežnega odpusta.
It should further be noted, that an additional examination by the Indian authorities in the absence of an effectively applied verification system needs to be done in a timely manner, i.e. normally before the on-the-spot verification in a countervailing duty investigation.
Nadalje je treba poudariti, da morajo indijski organi zaradi odsotnosti učinkovitega sistema preverjanja pravočasno izvesti dodatno preiskavo, tj. običajno pred preveritvenimi obiski v preiskavi o izravnalni dajatvi.
Contrary to the submission of some exporting producers, even DDS benefit generated by exporting non-product concerned had to be considered when establishing the amount of countervailable benefit.
V nasprotju s trditvami nekaterih proizvajalcev izvoznikov o razkritju je treba pri ugotavljanju višine ugodnosti, proti kateri je možno uvesti izravnalne ukrepe, upoštevati tudi DDS-kredit, prejet za izvoz izdelkov, ki niso zadevni izdelek.
No obligation exists under DDS which limits the use of the benefit to a specific product.
V skladu z DDS ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
Consequently, the product concerned can benefit from all DDS benefit generated.
Posledično se lahko v zvezi z zadevnim izdelkom koristijo vse prejete ugodnosti iz DDS.
All companies in the sample benefited from the DDS scheme during the RIP with subsidy margins ranging from 1,45 % to 7,57 %.
Vse družbe v vzorcu so imele med OPP ugodnosti iz sheme DDS, pri čemer so bile stopnje subvencije od 1,45 % do 7,57 %.
TUFS was introduced by a Resolution of the Ministry of Textiles, Government of India, published in the Official Gazette of India Extraordinary Part I Section I on 31 March 1999 (Resolution).
Shema TUFS je bila uvedena z resolucijo ministrstva indijske vlade za tekstilno industrijo, objavljeno v Uradnem listu Indije, posebni del I, oddelek I, z dne 31. marca 1999 (v nadaljevanju „resolucija“).
The scheme was approved to be in effect from 1 April 1999 to 31 March 2004.
Potrjeno je bilo, da je shema veljala od 1. aprila 1999 do 31. marca 2004.
It was extended up to 31 March 2007 and subsequently extended again until the end of the RIP.
Podaljšala se je do 31. marca 2007 in pozneje do konca OPP.
Existing or new producers in the sector of cotton processing, textile and jute industry are eligible for benefits under this scheme.
Do ugodnosti iz te sheme so upravičeni obstoječi ali novi proizvajalci v sektorju predelave bombaža, tekstilne industrije in industrije jute.
The aim of the scheme is to provide support for modernisation of technology in the textile and jute industry, including units for processing of fibres, yarns, fabrics, garments and made-ups.
Cilj sheme je zagotovitev pomoči za posodabljanje tehnologije v tekstilni industriji in industriji jute, vključno z enotami za predelavo vlaken, preje, tkanin, oblačil in končnih izdelkov.
The scheme provides for various kinds of benefit in the form of a capital subsidy, interest subsidy or coverage of exchange rate fluctuation in foreign currency loans.
Shema zagotavlja različne vrste ugodnosti v obliki finančne subvencije, subvencioniranja obresti ali nadomestil za nihanje menjalnega tečaja pri deviznih kreditih.
The programmes under the scheme differentiate between the textile and jute sectors, and the powerloom and handloom sector.
Programi na podlagi sheme razlikujejo med sektorjem tekstila in jute ter sektorjem strojnega in ročnega tkanja blaga.
TUFS includes the following programmes:
Shema TUFS vključuje naslednje programe:
5 % reimbursement of the normal interest charged by the lending agency on rupee term loan; or
5-odstotno povračilo običajnih obresti, ki jih zaračuna posojilna agencija za posojilo v rupijah, ali
coverage of 5 % exchange fluctuation (interest and repayment) from the base rate on foreign currency loan; or
nadomestilo 5-odstotnega nihanja menjalnega tečaja (obresti in vračanje) od osnovne stopnje za devizni kredit, ali
15 % credit linked capital subsidy for the textile and jute sector; or
15-odstotna finančna subvencija, vezana na kredit, za sektor tekstila in jute, ali
20 % credit linked capital subsidy for the powerloom sector; or
20-odstotna finančna subvencija, vezana na kredit, za sektor strojnega tkanja blaga, ali
5 % interest reimbursement, plus 10 % capital subsidy, for specified processing machinery; and
5-odstotno povračilo obresti skupaj z 10-odstotno finančno subvencijo za posebne stroje za predelavo, in
25 % capital subsidy on purchase of the new machinery and equipment for pre-loom and post-loom operations, handlooms/up-gradation of handlooms and testing and quality-control equipments, for handloom production units.
25-odstotna finančna subvencija pri nakupu novih strojev in opreme za dejavnosti pred in po tkanju, ročno tkanje/posodobitev ročnih statev ter preverjanje in nadzor kakovosti opreme za proizvodne enote za ročno tkanje.
The investigation established that two companies in the sample obtained benefit under the TUFS for purchase of machinery used in production of the product concerned.
V preiskavi je bilo ugotovljeno, da sta dve družbi v vzorcu pridobili ugodnosti na podlagi TUFS za nakup strojev, ki se uporabljajo za proizvodnjo zadevnega izdelka.
Those companies used, respectively, the interest reimbursement loans (scheme (a)) and the 10 % capital subsidy for processing machinery combined with 5 % interest reimbursement (scheme (e)).
Ti družbi sta uporabili posojila s povračilom obresti (shema (a)) in 10-odstotno finančno subvencijo za stroje za predelavo skupaj s 5-odstotnim povračilom obresti (shema (e)).
The Resolution provides a list of the type of machinery the purchase of which is subsidised under the TUFS.
Resolucija vključuje seznam vrst strojev, nakup katerih se subvencionira na podlagi TUFS.
To receive benefit from the TUFS, companies apply to commercial banks or other lending agencies, which grant the loans to the companies based upon their own independent assessment of the credit worthiness of the borrowers.
Za upravičenost do ugodnosti iz TUFS se družbe prijavijo komercialnim bankam ali drugim posojilnim agencijam, ki dodeljujejo posojila družbam na podlagi lastne neodvisne ocene kreditne sposobnosti posojilojemalcev.
If the borrower is eligible for an interest subsidy under the scheme, the commercial banks refer the claim to a ‘nodal agency’ who subsequently releases the benefit amount to the commercial bank involved.
Če je posojilojemalec upravičen do subvencioniranja obresti na podlagi sheme, komercialne banke zahtevek posredujejo „nodalni agenciji“, ki nato odobri znesek ugodnosti vključeni komercialni banki.
The commercial banks finally credit the funds so received to the account of the borrower.
Končno, komercialne banke nato nakažejo tako prejeta sredstva na račun posojilojemalca.
The nodal agencies get reimbursement from the Ministry of Textiles, Government of India.
Nodalne agencije prejmejo povračilo od ministrstva indijske vlade za tekstilno industrijo.
The Government of India places the required funds at the disposal of the nodal agencies on a quarterly basis.
Indijska vlada da zahtevana sredstva na voljo nodalnim agencijam vsake tri mesece.
No comments were received from interested parties regarding this scheme.
Zainteresirane stranke niso dale nobenih pripomb v zvezi s to shemo.
The TUFS constitutes a subsidy under the provisions of Article 2(1)(a)(i) as it involves a direct transfer of funds by the government in the form of a grant.
TUFS je subvencija v smislu določb člena 2(1)(a)(i), ker vključuje neposredni prenos sredstev s strani vlade v obliki nepovratnih sredstev.
The subsidy confers a benefit by decreasing the financing and interest costs for the purchase of the machinery.
Subvencija zagotavlja ugodnost z zmanjševanjem stroškov financiranja in obresti za nakup strojev.
The subsidy is deemed to be specific and therefore countervailable according to Article 3(2)(a) of the basic Regulation since it is specifically provided to an industry or a group of industries, including the manufacture of the product concerned.
Subvencija se obravnava kot specifična, zato se lahko proti njej v skladu s členom 3(2)(a) osnovne uredbe uvedejo izravnalni ukrepi, ker se posebej zagotavlja industriji ali skupini industrij, vključno s proizvodnjo zadevnega izdelka.
The capital subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the amount saved by the recipient companies on the purchased machinery, spread across a period which reflects the normal depreciation period of such capital goods.
Višina finančne subvencije je bila izračunana v skladu s členom 7(3) osnovne uredbe na osnovi zneska, ki so ga privarčevale družbe prejemnice pri nakupu strojev med obdobjem, ki odraža običajno obdobje amortizacije takšnega investicijskega blaga.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount has been allocated over the total turnover of textiles during the RIP as appropriate denominator, because the subsidy is 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 celotni prihodek od tekstila med OPP kot ustrezen imenovalec, ker se subvencija ne dodeljuje glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The interest subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the amount actually repaid during the RIP to the companies concerned linked to the interest paid on the commercial loans taken out for the purchase of the machinery concerned.
Višina subvencioniranja obresti je bila izračunana v skladu s členom 7(3) osnovne uredbe na podlagi zneska, ki se je med OPP dejansko povrnil zadevnim družbam v zvezi z obrestmi, plačanimi za komercialna posojila za nakup zadevnih strojev.
Two companies in the sample benefited from this scheme during the RIP with subsidy margins ranging from 0,01 % to 0,31 %.
Dve družbi v vzorcu sta imeli med OPP ugodnosti iz te sheme, pri čemer so bile stopnje subvencije od 0,01 % do 0,31 %.
The details of the scheme are set out in the Master Circular IECD No 02/04.02.02/2006-07 (Export Credit in Foreign Currency), the Master Circular IECD No 01/04.02.02/2006-07 (Rupee Export Credit) and the Master Circular DBOD.DIR(Exp.)No 01/04.02.02/2007-08 (consolidated for both Rupee and Foreign Currency export credit) of the Reserve Bank of India (RBI), which was addressed to all commercial banks in India during the RIP.
Podrobnosti te sheme so določene v okrožnicah Master Circular IECD št. 02/04.02.02/2006-07 (izvozni kredit v tuji valuti), Master Circular IECD št. 01/04.02.02/2006-07 (izvozni kredit v rupijah) in Master Circular DBOD.DIR(Exp.) št. 01/04.02.02/2007-08 (konsolidiran za izvozni kredit v tuji valuti in v rupijah) indijske centralne banke (ICB), ki je bil naslovljen na vse komercialne banke v Indiji med OPP.
The Master Circulars are regularly revised and updated.
Okrožnice Master Circulars se redno pregledujejo in posodabljajo.
Under this scheme, the RBI mandatorily sets maximum ceiling interest rates applicable to export credits, both in Indian rupees or in foreign currency, which commercial banks can charge an exporter.
Na podlagi te sheme ICB določa najvišje obrestne mere za izvozne kredite v indijskih rupijah ali tuji valuti, ki jih lahko komercialne banke obračunajo izvozniku.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme (packing credit), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
ECS sestavljata dve podshemi, in sicer shema izvoznih kreditov pred odpremo („kredit za pripravo blaga na izvoz“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, priprave in/ali odpreme blaga pred izvozom, ter shema izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital za financiranje izvoznih terjatev.
As a result of the RBI Master Circular exporters can obtain export credits at preferential interest rates compared with the interest rates for ordinary commercial credits (cash credits), which are purely set under market conditions.
Kot posledica okrožnice Master Circular ICB lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinski krediti“), ki so določene izključno pod tržnimi pogoji.
The GOI claimed that with regard to the ECS the Commission failed to examine the scheme in the light of the provisions of Annex I point (k) to the Agreement on Subsidies and Countervailing Measures (ASCM) and argued that export credits, both in Indian rupees or in foreign currency, were not countervailable, especially as in foreign currency loans the banks were allowed to borrow funds at ‘internationally competitive rates’.
Indijska vlada je trdila, da v zvezi z ECS Komisiji ni uspelo proučiti sheme v smislu določb točke (k) Priloge I k Sporazumu o subvencijah in izravnalnih ukrepih (ASCM) in da proti izvoznim kreditom v indijskih rupijah in tuji valuti ni možno uvesti izravnalnih ukrepov, zlasti ker so banke devizne kredite lahko dobivale po „mednarodno konkurenčnih obrestnih merah“.
It should be noted that the export credit schemes referred to under recital 135 do not fall within the application of Annex I point (k) to the ASCM, because only export financing with a duration of two years or more can normally be regarded as ‘export credits’ in the meaning of that provision since this is the definition of the OECD Arrangement on Guidelines for Officially Supported Export Credits.
Treba je omeniti, da sheme za izvozne kredite iz uvodne izjave (135) ne spadajo v področje uporabe točke (k) Priloge I k ASCM, saj v smislu navedene določbe za „izvozne kredite“ običajno velja samo najmanj dveletno financiranje izvoza v skladu z opredelitvijo izvoznih kreditov iz Dogovora OECD o smernicah za uradno podprte izvozne kredite.
Therefore this argument is rejected.
Ta trditev se zato ovrže.