natgillin/translations-raw huggingface dataset:
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 nominator, pursuant to Article 7(1)(a) of the basic Regulation.
Kjer so bile predložene upravičene zahteve, so bile pristojbine za pridobitev subvencije odštete od tako pridobljenih kreditov, da bi dobili znesek subvencije kot števec iz člena 7(1)(a) osnovne uredbe.
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 celotne prihodke od izvoza med obdobjem preiskave v zvezi s pregledom 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 exporting producer amounts to 2,1 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo med OPP za edinega sodelujočega proizvajalca, znaša 2,1 %.
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.
EPCGS je podrobno opisana v odstavku 5 politike EXIM 2004–2009 in poglavju 5 HOP I 2004–2009.
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 ponudnike storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and, since April 2003, secondhand capital goods up to 10 years old) at a reduced rate of duty.
Na podlagi pogoja obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
IV v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
Since April 2000, the scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under the scheme.
Od aprila 2000 shema dovoljuje znižano stopnjo uvozne dajatve v višini 5 % za vse investicijsko blago, uvoženo po tej shemi.
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 11-odstotna stopnja dajatve (vključno z 10-odstotno dodatno dajatvijo), v primeru uvozov z visoko vrednostjo pa ničelna stopnja dajatve.
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 uvoženo investicijsko blago 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 doma.
In such case, the indigenous manufacturer of capital goods may avail of the benefit for duty-free import of components required to manufacture such capital goods.
V tem primeru domači proizvajalec investicijskega blaga lahko koristi dajatev prost uvoz delov, potrebnih za proizvodnjo tega investicijskega blaga.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Po drugi strani pa lahko domači proizvajalec zahteva subvencijo predvidenega izvoza glede dobave investicijskega blaga imetniku dovoljenja EPCGS.
Upon disclosure the sole cooperating exporting producer submitted comments on EPCGS.
Ob razkritju je edini sodelujoči proizvajalec izvoznik predložil pripombe glede EPCGS.
The company claimed that on the basis of the generally accepted accounting principles capital goods are consumed in the production process.
Družba je trdila, da se investicijsko blago na podlagi splošno sprejetih računovodskih načel porabi v proizvodnem procesu.
In this respect it is noted that the company failed to substantiate this claim by explicitly mentioning the so-called generally acceptable accounting principles and providing an analysis in relation with the relevant EPCGS provisions of the EXIM policy as well as the definition of inputs consumed in the production process, as set out in Annex II of the basic Regulation.
Glede tega je treba poudariti, da družba ni utemeljila te trditve z izrecno navedbo tako imenovanih splošno sprejetih računovodskih načel in predložitvijo analize v zvezi z ustreznimi določbami EPCGS politike EXIM ter opredelitvijo surovin, porabljenih v proizvodnem procesu, kakor je določeno v Prilogi II k osnovni uredbi.
It also argued that the company’s depreciation period should have been used as the normal depreciation period.
Trdila je tudi, da bi morali za običajno obdobje amortizacije uporabiti obdobje amortizacije družbe.
Nevertheless, such an approach is contrary to the relevant provision of Article 7(3) of the basic Regulation.
Vendar pa je tak pristop v nasprotju z veljavno določbo člena 7(3) osnovne uredbe.
Therefore, these claims had to be rejected.
Zato je bilo treba te trditve zavrniti.
Conclusion on EPCG Scheme
Sklepna ugotovitev o EPCGS
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 pomeni finančni prispevek IV, ker ta koncesija zmanjša prihodek IV od dajatev, ki bi sicer zapadle v plačilo.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
Nadalje je EPCGS zakonsko pogojena z izvozom, ker takih dovoljenj ni mogoče dobiti brez izpolnjevanja obveznosti izvoza.
Therefore, it is deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Zato velja za specifično in je zanjo mogoče uvesti izravnalne ukrepe v skladu s členom 3(4)(a) osnovne uredbe.
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 povračil 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 point (i) of the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi, določeni v točki (i) Priloge I k osnovni uredbi, ne zajemajo investicijskega blaga, ker se to blago 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 antibiotics industry.
Višina subvencije je bila izračunana 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 industriji antibiotikov.
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 bila tako dobljena višina, ki se nanaša na OPP, popravljena z dodatkom obresti za to obdobje, da se odrazi celotna vrednost subvencije v tem obdobju.
Where justified claims were maid, 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 nominator.
Kadar so bile za to vložene upravičene zahteve, so bile v skladu s členom 7(1)(a) osnovne uredbe obvezne pristojbine za pridobitev subvencije odštete od te vsote, tako ugotovljena višina subvencije pa določena kot 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 (3) osnovne uredbe se je ta znesek subvencije dodelil za prihodke od izvoza med OPP kot ustrezen imenovalec, saj 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 exporting producer amounts to 0,1 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo med OPP za edinega sodelujočega proizvajalca, znaša 0,1 %.
Export Credit Scheme (ECS)
Shema izvoznih kreditov („Export Credit Scheme“ – ECS)
The details of the scheme are set by in Master Circular DBOD No DIR.(Exp). BC 01/04.02.02/2007-08 of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti o shemi so določene v okrožnici Master Circular DBOD št. DIR.(Exp).BC 01/04.02.02/2007-08 Indijske centralne banke („ICB“), ki je naslovljena na vse komercialne banke v Indiji.
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.
ICB na podlagi te sheme obvezujoče določa najvišje obrestne mere za izvozne kredite v indijskih rupijah ali v tuji valuti, ki jih lahko komercialne banke zaračunajo 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 vključuje dve podshemi, shemo izvoznih kreditov pred odpremo („kredit za embaliranje“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, in shemo izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
The RBI also directs the banks to provide a certain amount of their net bank credit towards export finance.
ICB bankam tudi nalaga, da določen znesek svojih neto bančnih kreditov namenjajo financiranju izvoza.
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 set purely 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 („gotovinske kredite“), ki so določene izključno v skladu s tržnimi pogoji.
The difference in rates might decrease for companies with good credit ratings.
Razlika med obrestnimi merami se lahko zmanjša za družbe z dobro boniteto.
In fact, high rating companies might be in a position to obtain export credits and cash credits at the same conditions.
Dejansko bi lahko družbe z dobro boniteto pridobile izvozne in gotovinske kredite po enakih pogojih.
Upon disclosure the sole cooperating exporting producer submitted comments on ECS.
Ob razkritju je edini sodelujoči proizvajalec izvoznik predložil pripombe glede ECS.
The company argued that (i) there is no public funding into the granting of export credit in foreign currency; (ii) its low rates in foreign currency export credit was due to the company’s high credit rating; and (iii) the interest rate used as benchmark on foreign currency credit should not be the same with the one used on Indian rupee credit.
Družba je trdila, da (i) pri dodelitvi izvoznega kredita v tuji valuti ne gre za financiranje iz javnih sredstev, (ii) so bile njene nizke obrestne mere izvoznega kredita v tuji valuti posledica visoke bonitetne stopnje družbe in (iii) referenčna obrestna mera, uporabljena pri kreditu v tuji valuti, ne bi smela biti enaka obrestni meri, uporabljeni za kredit v indijski rupiji.
In this respect it is noted that both Indian rupee and foreign currency export credit form part of the same RBI Master Circular, with the practical implementations described under recitals 60 and 61, whose detailed and restrictive provisions demonstrates that foreign currency export credit funding and interest rates levied are linked to clear government imposed directives.
Glede tega je treba poudariti, da sta izvozna kredita v indijskih rupijah in tuji valuti del iste okrožnice Master Circular ICB, s praktičnimi posledicami, opisanimi v uvodnih izjavah 60 in 61, ter katerih podrobne in omejevalne določbe kažejo, da so financiranje izvoznega kredita v tuji valuti in odmerjene obrestne mere povezani z jasnimi usmeritvami vlade.
As regards to the benchmark rate, it is noted that this was reported by the company on its Indian rupee credit and, in line with the relevant policies of the RBI Master Circular, exporters have the ability to freely pass for the same export transaction from rupee credit to foreign currency credit.
Glede referenčne obrestne mere je poudarjeno, da je o tem poročala družba v zvezi s svojim kreditom v indijskih rupijah in da lahko v skladu z veljavnimi politikami okrožnice Master Circular ICB izvozniki za isti izvozni posel prosto prehajajo od kredita v rupijah h kreditu v tuji valuti.
It is therefore considered appropriate to use as benchmark the only rate reported by the company as its normal Indian interest rate.
Zato velja, da je za primerjavo ustrezno uporabiti edino mero, o kateri je družba poročala kot o svoji običajni indijski obrestni meri.
Conclusion on the ECS
Sklepna ugotovitev o ECS
The preferential interest rates of an ECS credit set by the RBI Master Circular mentioned in recital 58 can decrease interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 2(2) of the basic Regulation on such exporter.
Preferencialne obrestne mere kredita ECS, ki jih določa okrožnica Master Circular ICB iz uvodne izjave 58, lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih, in v tem primeru prenesejo korist na takega izvoznika v smislu člena 2(2) osnovne uredbe.
Export financing is not per se more secure than domestic financing.
Izvozno kreditiranje samo po sebi ni varnejše od domačega financiranja.
In fact, it is usually perceived as being more risky and the extent of security required for a certain credit, regardless of the finance object, is a purely commercial decision of a given commercial bank.
Dejansko običajno velja za bolj tvegano, in višina zahtevane varščine za določen kredit, ne glede na objekt financiranja, je izključno tržna odločitev komercialne banke.
In addition, commercial banks would not be obliged to pass through to borrowers of export financing any more advantageous interest rates for export credits in foreign currency.
Poleg tega komercialne banke ne bi bile zavezane, jemalcem izvoznih kreditov omogočati kakršne koli morda ugodnejše obrestne mere za izvozne kredite v tuji valuti.
Despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government within the meaning of Article 2(1)(a)(iv) of the basic Regulation.
Kljub dejstvu, da preferencialne kredite na podlagi ECS dodeljujejo komercialne banke, je ta subvencija finančni prispevek vlade v smislu člena 2(1)(a)(iv) osnovne uredbe.
In this context, it should be noted that neither Article 2(1)(a)(iv) of the basic Regulation nor the ASCM require a charge on the public accounts, e.g. reimbursement of the commercial banks by the GOI, to establish a subsidy, but only government direction to carry out functions illustrated in points (i), (ii) or (iii) of Article 2(1)(a) of the basic Regulation.
V tem smislu je treba poudariti, da niti člen 2(1)(a)(iv) osnovne uredbe niti Sporazum o subvencijah in izravnalnih ukrepih (SSIU) ne zahtevata bremenitve javnih računov, npr. povračila komercialnih bank s strani IV, da bi se določila subvencija, temveč le odredbo vlade za izvajanje funkcij iz točk (i), (ii) ali (iii) člena 2(1)(a) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of a ‘government’ as set out in Article 1(3) of the basic Regulation.
ICB je javni organ in tako spada pod „vlado“, kakor je določeno v členu 1(3) osnovne uredbe.
It is 100 % government-owned, pursues public policy objectives, e.g. monetary policy, and its management is appointed by the GOI.
Je v 100-odstotni državni lasti, uresničuje cilje javne politike, npr. monetarno politiko, njeno upravo pa imenuje IV.
The RBI directs private bodies, within the meaning of the second indent of Article 2(1)(a)(iv) of the basic Regulation, since the commercial banks are bound by the conditions it imposes, inter alia, with regard to the maximum ceilings for interest rates on export credits mandated in the RBI Master Circular and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
ICB usmerja zasebne organe v smislu druge alinee člena 2(1)(a)(iv) osnovne uredbe, ker so komercialne banke vezane na njene pogoje, med drugim na najvišje dovoljene obrestne mere za izvozne kredite, določene v okrožnici Master Circular ICB, poleg tega pa ICB tudi določa, da morajo komercialne banke določen znesek svojih neto bančnih kreditov usmeriti v financiranje izvoza.
This direction obliges commercial banks to carry out functions mentioned in Article 2(1)(a)(i) of the basic Regulation, in this case loans in the form of preferential export financing.
Ta odredba zavezuje komercialne banke k izvajanju funkcij iz člena 2(1)(a)(i) osnovne uredbe, v tem primeru posojil v obliki preferencialnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice, in no real sense, differs from practices normally followed by governments, within the meaning of Article 2(1)(a)(iv) of the basic Regulation.
Tak neposredni prenos sredstev v obliki posojil pod določenimi pogoji bi bil običajno v pristojnosti vlade, in ta praksa se na noben bistven način ne razlikuje od praks, ki jih običajno izvajajo vlade v smislu člena 2(1)(a)(iv) osnovne uredbe.
This subsidy is deemed to be specific and countervailable since the preferential interest rates are only available in relation to the financing of export transactions and are therefore contingent upon export performance, pursuant to Article 3(4)(a) of the basic Regulation.
Ta subvencija se šteje za specifično in je zanjo mogoče uvesti izravnalne ukrepe, saj so preferencialne obrestne mere dostopne samo za financiranje izvoznih poslov in so torej pogojene z izvozom v skladu s členom 3(4)(a) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the RIP and the interest rate that would have been payable for ordinary commercial credits used by the sole cooperating exporting producer.
Višina subvencije je bila izračunana na podlagi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene med OPP, in obrestno mero, ki bi jo bilo treba plačati za običajne komercialne kredite, ki jih je uporabil edini sodelujoči proizvajalec izvoznik.
This subsidy amount (nominator) has been allocated over the total export turnover during the RIP as appropriate denominator in accordance with Article 7(2) of the basic Regulation, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta višina subvencije (števec) je dodeljena na skupni izvozni promet med OPP kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija pogojena z izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rate established with regard to this scheme for the RIP for the sole cooperating exporting producer amounts to 1,3 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo med OPP za edinega sodelujočega proizvajalca, znaša 1,3 %.
Income Tax Schemes
Sheme davka na dohodek
Income Tax Exemption Scheme (ITES)
Shema oprostitve davka na dohodek („Income Tax Exemption Scheme“ – ITES)
Section 80HHC of the Income Tax Act 1961 (ITA)
Oddelek 80 HHC Zakona o davku od dohodka iz leta 1961 („ZDD“)
Under this scheme exporters could avail the benefit of a partial income tax exemption on profits derived from export sales.
Po tej shemi lahko izvozniki koristijo delno oprostitev davka na dohodek od dobička 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 80 HHC 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 za leto pregleda 2005–2006 (tj. za finančno leto od 1. aprila 2004 do 31. marca 2005) razveljavljena in tako po 31. marcu 2004 80 HHC ZDD ne podeljuje nobenih subvencij.
The sole cooperating exporting producer did not avail of any benefits under this scheme during the RIP.
Edini sodelujoči proizvajalec izvoznik med OPP ni koristil subvencij po tej shemi.
Consequently, since the scheme has been withdrawn, it shall therefore not be countervailed, in accordance with Article 15(1) of the basic Regulation.
Posledično se shema v skladu s členom 15(1) osnovne uredbe zaradi ukinitve ne bo izravnavala.
Income Tax Incentive for Research and Development (ITIRAD)
Spodbuda za raziskave in razvoj v okviru davka na dohodek („Income Tax Incentive for Research and Development“ – ITIRAD)
The detailed description of the ITIRAD is set out in section 35(2AB) of the ITA.
ITIRAD je podrobno opisana v členu 35(2AB) ZDD.
Companies engaged in the business of biotechnology or manufacture or production of drugs, pharmaceuticals, chemicals, electronic equipments, computers, telecommunication equipments, chemicals or any other article or thing as may be notified are eligible for benefits under this scheme.
Družbe, ki se ukvarjajo z biotehnologijo ali izdelovanjem oziroma proizvajanjem zdravil, farmacevtskih izdelkov, kemikalij, elektronske opreme, računalnikov, telekomunikacijske opreme oziroma katerih koli drugih izdelkov ali predmetov, kakor so priglašeni, so upravičene do subvencije iz te sheme.
For any expenditure (other than cost of land or building) on in-house research and development facilities as approved by the Department of Scientific and Industrial Research of the GOI, a deduction of a sum equal to 150 % of the costs de facto incurred is permitted for income tax purposes.
Za vsak izdatek (razen stroškov zemljišča ali zgradbe) za interne objekte za raziskave in razvoj, ki ga odobri ministrstvo za znanstveno in industrijsko raziskovanje IV, je za namene davka na dohodek dovoljen odbitek zneska v višini 150 % dejansko nastalih stroškov.
Thus, by means of a 50 % deduction of fictional expenses (i.e. expenses not actually incurred), the income tax base and subsequently the income tax burden decreases artificially.
Tako se s 50-odstotnim odbitkom fiktivnih stroškov (tj. stroškov, ki niso dejansko nastali) osnova za davek od dohodka, in posledično breme davka od dohodka, umetno znižata.
No comments with respect to ITIRAD were submitted upon disclosure.
Ob razkritju ni bilo predloženih nobenih pripomb glede ITIRAD.
Conclusion on ITIRAD
Sklepna ugotovitev o ITIRAD