natgillin/translations-raw huggingface dataset:
Thus, making virtually impossible any attempt to calculate yield results for the product under investigation.
Tako je bil dejansko onemogočen vsak poskus izračuna donosa za preiskovani izdelek.
Moreover, the company did not keep, in breach of the relevant GOI provisions, the per EXIM policy requested consumption record (i.e. Appendix 18) which purpose is to provide a comprehensible way of monitoring and verifying actual consumption.
Poleg tega družba v nasprotju z ustreznimi določbami IV ni vodila zahtevane evidence porabe v skladu s politiko EXIM (tj. Priloga 18), katere namen je zagotoviti razumljivo spremljanje in preverjanje dejanske porabe.
The company also claimed that Article 26(1) of the basic Regulation does not empower the Commission to examine the records of the independent chartered accountant.
Družba je tudi trdila, da člen 26(1) osnovne uredbe Komisije ne pooblašča za pregled evidenc neodvisnega pooblaščenega računovodje.
According to the company, the certificate has to be accepted unless there are grounds to believe that the chartered accountant has made a false certification.
Po mnenju družbe je treba potrdilo sprejeti, razen če ni razlogov za mnenje, da je pooblaščeni računovodja ponaredil certifikat.
In this respect it is recalled that the verification process performed by the chartered accountant and the issuing of the relevant certificate form part of the verification system introduced by the GOI in its EXIM policy, as described under recital 22.
Glede tega je treba spomniti, da sta postopek preverjanja, ki ga opravi pooblaščeni računovodja, in izdaja ustreznega certifikata dela sistema preverjanja, ki ga je IV uvedla v politiki EXIM, kakor je opisano v uvodni izjavi 22.
The Commission was therefore obliged to examine whether the aforesaid verification system was effectively applied.
Zato je Komisija morala proučiti, ali je bil zgornji sistem preverjanja učinkovito uporabljen.
Furthermore, in line with the provisions of Article 11(8) of the basic Regulation, the Commission had to examine the information supplied during the course of the investigation upon which findings are based.
Poleg tega je morala Komisija v skladu z določbami člena 11(8) osnovne določbe proučiti med preiskavo predložene informacije, na katerih temeljijo ugotovitve.
The fact that neither the company nor the assigned chartered account hold any record on the checks performed in order to issue the EXIM policy stipulated certificate demonstrates that the company was not in a position to prove that the relevant EXIM policy provisions were met.
Dejstvo, da niti družba niti imenovani pooblaščeni računovodja nimata nikakršne evidence o opravljenih pregledih zaradi izdaje certifikata, ki ga določa politika EXIM, kaže, da družba ni mogla dokazati izpolnjevanja zahtev zadevnih določb politike EXIM.
The company disputed the fact that GOI has not yet verified the compliance of its registers with EXIM policy requirements but did not provide any concrete evidence on its claim.
Družba je oporekala dejstvu, da IV še ni preverila skladnosti svojih evidenc z zahtevami politike EXIM, vendar ni predložila nobenega konkretnega dokaza za svojo trditev.
It was also argued that the actual consumption of the sole cooperating producer had been higher than the SION norms for every input and that there was no excess remission of duties.
Trdila je tudi, da je dejanska poraba edinega sodelujočega proizvajalca presegala norme SION za vsako surovino in da ni bilo presežnega odpusta dajatev.
Nevertheless, account taken of the actual situation found on the spot (i.e. mixture of inputs and produced products, use of different SION norms, lack of the by EXIM policy stipulated actual consumption registers) and pending the fulfilment of the necessary final verification steps by the GOI, any calculation with respect to actual consumption and consequent excess remission of duties per authorisation/license and SION norm was not feasible.
Kljub temu pa ob upoštevanju dejanskih razmer, ugotovljenih na kraju samem (tj. mešanice surovin in proizvedenih izdelkov, uporabe različnih norm SION, pomanjkanja evidenc dejanske porabe v skladu s politiko EXIM) in v pričakovanju uresničitve potrebnih končnih preveritvenih korakov IV ni bilo mogoče opraviti nobenega izračuna glede dejanske porabe in posledičnega presežnega odpusta dajatev na odobritev/dovoljenje ter normo SION.
Therefore, all the aforesaid claims had to be rejected.
Zato se vse zgornje trditve zavrnejo.
Finally, the company provided comments on a computation error which was considered warrant and was acknowledged in the calculation of the subsidy amount.
Nazadnje je družba predložila pripombe o računski napaki, ki je bila utemeljena in upoštevana pri izračunu višine subvencije.
The exemption from import duties 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 exporter.
Oprostitev uvoznih dajatev je subvencija v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe, tj. finančni prispevek IV, ki je prinesel korist preiskovanemu izvozniku.
In addition, AAS physical exports and AAS for intermediate supply are clearly 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 sta AAS za fizični izvoz in AAS za vmesne dobave jasno zakonsko pogojeni z izvozom, zato veljata za specifični in se proti njima lahko uvedejo izravnalni ukrepi v skladu s členom 3(4)(a) osnovne uredbe.
None of the two sub-schemes used in the present case can be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Nobena od obeh podshem, ki se uporabljata v tem primeru, se ne more šteti za dovoljeni sistem povračil dajatev ali nadomestni sistem povračil dajatev v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the rules laid down in Annex I point (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Nista v skladu s predpisi, določenimi v točki (i) Priloge I, Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
The GOI did not effectively apply its verification system or procedure to confirm whether and in what amounts 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).
IV ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene za proizvodnjo izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in, v primeru nadomestnih shem povračil, Priloga III(II)(2) k osnovni uredbi).
The SIONs themselves cannot be considered a verification system of actual consumption, since duty-free input materials imported under authorisations/licences with different SION yields are mixed in the same production process for an exporting good.
Same norme SION ne morejo veljati za sistem preverjanja dejanske porabe, ker so dajatev prosti vhodni materiali, uvoženi v skladu z odobritvami/dovoljenji z različnimi donosi po SION, pomešani v istem proizvodnem procesu za izvozni izdelek.
This type of process does not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production and under which SION benchmark they should be compared.
Ta vrsta postopka IV ne omogoča dovolj natančnega preverjanja, kakšne količine surovine so bile porabljene za izvozno proizvodnjo in s katero referenčno vrednostjo SION naj bi jih primerjali.
Furthermore, an effective control done by the GOI based on a correctly kept actual consumption register either did not take place or has not yet been completed.
Poleg tega IV ni izvajala učinkovitega nadzora na podlagi pravilno vodene evidence dejanske porabe, ali pa ta nadzor še ni bil končan.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
IV tudi ni izvedla nadaljnje preiskave na podlagi dejanske količine surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
Finally, the involvement of chartered accountants in the verification process has not led to the improvement of the verification system as no detailed rules exist on how chartered accountants should perform the entrusted tasks and the information presented during the investigation could not warrant the fulfilment of the aforesaid rules laid down under the basic Regulation.
Tudi vključitev pooblaščenih računovodij v sistem preverjanja ni izboljšala sistema preverjanja, saj ni nobenih podrobnih pravil o tem, kako naj pooblaščeni računovodje izvedejo zaupane naloge, informacije, predstavljene med preiskavo, pa niso mogle zagotoviti uresničevanja zgoraj navedenih predpisov, določenih v skladu z osnovno uredbo.
These two sub-schemes are therefore countervailable.
Za ti dve podshemi se torej lahko uvedejo izravnalni ukrepi.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Zaradi neobstoja dovoljenih sistemov povračil dajatev ali nadomestnih sistemov povračil pomeni subvencija, proti kateri se lahko uvede izravnalni ukrep, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
Glede tega je ugotovljeno, da osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
According to Article 2(1)(a)(ii) and Annex I(i) of the basic Regulation only an excess remission of duties can be countervailed, provided the conditions of Annexes II and III of the basic Regulation are met.
V skladu s členom 2(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče izravnati le presežne odpuste dajatev, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
However, these conditions were not fulfilled in the present case.
Toda v obravnavanem primeru ti pogoji niso bili izpolnjeni.
Thus, if an absence of an adequate monitoring process is established, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of (revenue forgone) unpaid duties, rather than any purported excess remission, applies.
Ker niso vzpostavljeni ustrezni postopki nadzora, se zgornja izjema za sheme povračil ne uporablja in se uporablja normalno pravilo za izravnavanje zneska (izpada prihodka) neplačanih dajatev, ne pa domnevni presežni odpust.
As set out in Annexes II(II) and III(II) of the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kakor je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun presežnega odpusta ni zadolžen preiskovalni organ.
The subsidy amount for the exporter which used the AAS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the two sub-schemes used for the product concerned during the RIP (nominator).
Znesek subvencije za izvoznika, ki je uporabljal AAS, je bil izračunan na podlagi podatkov o opuščenih uvoznih dajatvah (osnovnih carinah in posebnih dodatnih carinah) za material, uvožen po obeh podshemah, uporabljenih za zadevni izdelek med OPP (števec).
In accordance with Article 7(1)(a) of the basic Regulation, fees necessarily incurred to obtain the subsidy were deducted from the subsidy amount where justified claims were made.
V skladu s členom 7(1)(a) osnovne uredbe se bile pristojbine, ki so nujno potrebne za pridobitev subvencije, odštete od zneska subvencije, kadar so bili za to vloženi upravičeni zahtevki.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount has been allocated over the export turnover generated by the product concerned during the RIP as appropriate denominator, because the subsidy is contingent upon export performance and 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 prihodke od izvoza, ki ga je med OPP ustvaril zadevni izdelek, kot ustrezen imenovalec, ker je subvencija pogojena z izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rate established in respect of this scheme during the RIP for the sole cooperating producer amounts to 8,2 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo med OPP za edinega sodelujočega proizvajalca, znaša 8,2 %.
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.
DEPBS je podrobno opisana v odstavku 4.3 politike EXIM 2004–2009 in poglavju 4 HOP I 2004–2009.
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
Do te sheme je upravičen vsak proizvajalec izvoznik ali trgovec izvoznik.
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 kredite DEPBS, ki so izračunani kot delež vrednosti izdelkov, izvoženih v skladu s to shemo.
Such DEPBS rates have been established by the Indian authorities for most products, including the product concerned.
Take 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 izvoznem izdelku in učinka carin na take domnevne količine uvoza, 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.
Da je družba upravičena do subvencij na podlagi te sheme, mora 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.
Ko pride do izvoznega posla, mora izvoznik indijskim organom izdati deklaracijo, ki navaja, da izvoz poteka na podlagi 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.
Indijski carinski organi za izvoz blaga med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim navaja znesek kredita DEPBS, ki se dodeli za 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 izvozno odpremnico, IV nima pravice odločati o dodelitvi kredita DEPBS.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration is made.
Ustrezna stopnja kredita DEPBS za izračun subvencij je tista, ki se uporablja ob izdaji izvozne deklaracije.
They can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Lahko se uporabljajo za plačilo carin na kasnejši uvoz kakršnega koli 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 takimi krediti, 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 kredite DEPBS se vložijo elektronsko in lahko zajemajo neomejeno število izvoznih poslov.
De facto, no strict deadlines exist to apply for DEPBS credits.
Dejansko za vlogo za kredite DEPBS ni strogih rokov.
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, uporabljen za upravljanje DEPBS, ne izključi samodejno izvoznih poslov zunaj rokov za predložitev, navedenih v poglavju 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 the imposition of a minor penalty fee (i.e. 10 % on the entitlement).
Poleg tega, kakor je jasno določeno v poglavju 9.3 HOP I 2004–2009, je mogoče vloge, prejete po izteku rokov za predložitev, vedno upoštevati ob uvedbi manjše kazenske takse (tj. 10 % upravičenosti do prejemka).
Upon disclosure the sole cooperating exporting producer submitted comments on DEPBS.
Ob razkritju je edini sodelujoči proizvajalec izvoznik predložil pripombe glede DEPBS.
The company claimed that DEPBS benefit should not be countervailed because it was not availed for the product concerned.
Družba je trdila, da subvencije DEPBS ne bi smeli izravnavati, saj ni bila uporabljena za zadevni izdelek.
However, the company did not provide any argument that could dispute the practical implementations of the scheme as expressed under recitals 37 to 40.
Vendar pa družba ni predložila nobenega argumenta, s katerim bi lahko oporekala praktičnemu izvajanju sheme, kakor je navedeno v uvodnih izjavah od 37 do 40.
The company also claimed that only the credit amount of the exports made during the RIP should be used for the calculation of the duty benefit granted but failed to substantiate why the calculation methodology used both in the present and previous investigation that led to the imposition of the existing measures are not in line with the provisions of the basic Regulation.
Družba je tudi trdila, da bi morali za izračun dodeljene subvencije za dajatev uporabiti le kreditni znesek izvoza med OPP, vendar ni utemeljila, zakaj metodologija izračunavanja, uporabljena v sedanji in prejšnji preiskavi, ki je pripeljala do uvedbe obstoječih ukrepov, ni skladna z določbami osnovne uredbe.
Therefore, those claims had to be rejected.
Posledično je bilo treba te zahtevke zavrniti.
Conclusions on the DEPBS
Sklepne ugotovitve 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.
Kredit DEPBS je finančni prispevek IV, saj bo kredit na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek 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 pomeni kredit DEPBS za izvoznika korist, 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 pogojena z izvozom in tako velja za specifično in je zanjo torej v skladu s členom 3(4)(a) osnovne uredbe mogoče uvesti izravnalne ukrepe.
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.
Ta shema ne more veljati za dovoljen sistem povračil dajatev ali nadomestni sistem povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I point (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjuje 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 zavezan v proizvodnem procesu dejansko porabiti blago, uvoženo brez dajatev, znesek kredita pa ni izračunan glede na dejansko uporabljene 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 point (i) of Annex I and Annexes II and III of the basic Regulation.
Ni niti nobenega sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoznega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu 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 tudi upravičen do subvencij DEPBS ne glede na to, ali sploh uvaža kakršne koli surovine.
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 dodelitev subvencije zadošča, da izvoznik zgolj izvaža blago, ne da bi dokazal, da so bili uvoženi kakršni koli vhodni materiali.
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.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporabi kot surovina, upravičeni do subvencij DEPBS.
In accordance with Articles 2(2) and 5 of the basic Regulation and the calculation methodology used for this scheme in Regulation (EC) No 713/2005, 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 ter metodologijo izračunavanja, uporabljeno za to shemo v Uredbi (ES) št. 713/2005, je bila višina subvencij, proti katerim je mogoče uvesti izravnalne ukrepe, izračunana glede na korist za prejemnika, ki je bila ugotovljena med OPP.
In this regard, it was considered that the benefit is conferred on the recipient at the point in time when an export transaction is made under this scheme.
V tem smislu je veljalo, da je subvencija podeljena prejemniku takrat, ko se izvede izvozni posel na podlagi te sheme.
At this moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
IV se mora takrat odpovedati 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 izvozno odpremnico, ki med drugim navaja višino kredita DEPBS, ki se dodeli za ta izvozni posel, IV nima pravice odločati o tem, ali se subvencija dodeli in o višini subvencije.
Any change of the DEPBS rates between the actual export and the issuance of a DEPBS licence has no retroactive effect on the level of the benefit granted.
Nobena sprememba stopenj DEPBS med dejanskim izvozom in izdajo dovoljenja DEPBS nima nobenega učinka za nazaj na stopnjo dodeljene subvencije.
Furthermore, the sole cooperating exporting producer booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
Poleg tega je edini sodelujoči proizvajalec izvoznik knjižil kredite DEPBS po načelu nastanka poslovnega dogodka kot prihodek v fazi izvoznega posla.