natgillin/translations-raw huggingface dataset:
EOUS units are entitled to the following concessions:
Enote SIUE so upravičene do naslednjih koncesij:
exemption from import duties on all types of goods (including capital goods, raw materials and consumables) required for the manufacture, production, processing, or in connection therewith,
oprostitev uvoznih dajatev za vse vrste blaga (vključno s proizvodnimi sredstvi, surovinami in potrošnim blagom), ki so potrebne za izdelavo, proizvodnjo, predelavo ali so s tem povezane,
exemption from excise duty on goods procured from indigenous sources,
oprostitev trošarin za blago, nabavljeno na domačem trgu,
reimbursement of central sales tax paid on goods procured locally,
povračilo centralnega prometnega davka, plačanega na lokalno nabavljeno blago,
the facility to sell part of the production on the domestic market of up to 50 % of the FOB value of exports, subject to fulfilment of positive NFE earnings upon payment of concessional duties, i.e. excise duties on finished products,
možnost prodaje dela proizvodnje na domačem trgu do 50 % FOB vrednosti izvoza pod pogojem, da se doseže pozitivni neto zaslužek deviznih sredstev ob plačilu koncesijskih carin, tj. trošarin pri končnih izdelkih,
partial reimbursement of duty paid on fuel procured from domestic oil companies,
delno povračilo carin, ki so bile plačane za gorivo, ki so ga dobavile domače naftne družbe,
exemption from income tax normally due on profits realised on export sales in accordance with Section 10B of the Income Tax Act, for a 10-year period after starting its operations, but no longer than up to 2010,
oprostitev davka od dohodka, ki običajno velja za dobičke iz izvozne prodaje v skladu z oddelkom 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja, toda najdlje do leta 2010,
These units are legally obliged to maintain a proper account of all imports, of the consumption and utilisation of all imported materials and of the exports made in accordance with section 6.11.1 of the HOP I 2004-2009.
Te enote so zakonsko zavezane voditi natančno evidenco vseh uvozov, potrošnje in uporabe vsega uvoženega materiala ter opravljenega izvoza v skladu z oddelkom 6.11.1 HOP I 2004–2009.
These documents should be submitted periodically to the competent authorities through quarterly and annual progress reports.
Ti dokumenti se periodično predložijo pristojnim organom v okviru četrtletnih in letnih poročil o napredku.
However, ‘at no point in time [an EOU] shall be required to co-relate every import consignment with its exports, transfers to other units, sales in DTA (Domestic Tariff Area) or stocks’, as section 6.11.2 of the HOP I 2004-2009 states.
Vendar pa se „v nobenem primeru (od IUE) ne sme zahtevati, da vsako uvozno pošiljko uskladi s svojim izvozom, transferji v druge enote, prodajo DTA ali zalogami“, kot je zapisano v oddelku 6.11.2 FTP 2004–2009.
Domestic sales are dispatched and recorded on a self-certification basis.
Domača prodaja se odpremi in registrira na podlagi samocertificiranja.
In the present case, the cooperating exporting producer utilised the scheme to procure goods domestically free of excise duty, to obtain central sales tax reimbursement and to obtain partial reimbursement of duty paid on fuel procured from domestic oil companies.
V zadevnem primeru je sodelujoči proizvajalec izvoznik uporabil shemo za namene dobave blaga, ki je na domačem trgu oproščeno trošarine, ter dobil povračilo centralnega prometnega davka in delno povračilo carine za gorivo, ki so ga dobavile domače naftne družbe.
The investigation showed that the exporting producer concerned did not avail of benefits under the income tax exemption provisions of the EOUS.
Preiskava je pokazala, da zadevni proizvajalec izvoznik ni bil upravičen do subvencij v okviru določb o oprostitvah od davka od dohodka SIUE.
Conclusions on the EOUS
Sklepi o SIUE
In the case of exemption from excise duty on goods procured from indigenous sources, it was found that the duty paid on purchases by a non-EOUS unit can be used as a credit for its own future duty liabilities, e.g. towards payment of excise duty on domestic sales (the so-called Cenvat mechanism).
V primeru oprostitve trošarine za blago, ki je bilo dobavljeno na domačem trgu, je bilo ugotovljeno, da se lahko carina, ki je bila plačana pri nakupu, ki ga je izvedla enota, ki ni enota SIUE, uporabi kot kredit za prihodnje dajatve (ti. mehanizem CENVAT).
Therefore, the excise duty paid on purchases is not definitive.
Zato trošarina, ki je plačana za nakupe, ni dokončna.
By the means of ‘Cenvat’-credit only an added value bears a definitive duty, not the input materials.
S pomočjo kredita „CENVAT“ lahko dokončna dajatev bremeni samo dodano vrednost, ne pa tudi surovine.
Thus, by exempting excise duty on purchases by an EOUS unit, no additional government revenue is foregone and consequently no additional benefit accrues to the EOUS.
Tako z oprostitvijo trošarine pri nakupu, ki ga opravi enota IUE, ni opuščen noben vladni dohodek in zaradi tega IUE ne pridobi nobene dodatne koristi.
The reimbursement of the central sales tax and the partial reimbursement of duty paid on fuel procured from domestic oil companies constitute subsidies within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Povračilo centralnega prometnega davka in delno povračilo carine, plačane za gorivo, ki so ga dobavile domače naftne družbe, sta subvenciji v smislu člena 2(1)(a)(ii) osnovne uredbe.
Government revenue which would be due in the absence of this scheme is forgone, thus conferring a benefit upon the EOUS within the meaning of Article 2(2) of the basic Regulation, because it improved its liquidity by obtaining reimbursements of the central sales tax and duties normally paid on fuel.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen in tako IUE omogoča dodelitev subvencije v smislu člena 2(2) osnovne uredbe, ker je likvidnost izboljšana s pridobitvijo povračil centralnega prometnega davka in carin, ki se jih ponavadi plača za gorivo.
The subsidies are contingent in law upon export performance and, therefore, deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Subvencije so zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične in kot subvencije, proti katerim se lahko uvedejo izravnalni ukrepi po členu 3(4)(a) osnovne uredbe.
The export objective of an EOUS as set out in paragraph 6.1 of the EXIM-policy 02-07 is a conditio sine qua non to obtain the incentives.
Izvozni cilj SIUE, ki je določen v odstavku 6.1 politike EXIM 02–07 je conditio sine qua non za uveljavljanje spodbud.
The subsidy amount was calculated on the basis of the central sales tax reimbursed on goods procured locally and the partial reimbursement of duties paid on domestically purchased fuel during the review investigation period.
Višina subvencije je bila izračunana na podlagi centralnega prometnega davka, ki se povrne za blago, nabavljeno na domačem trgu, in delnega povračila carin, ki se jih plača za gorivo, ki je bilo nabavljeno na domačem trgu v obdobju preiskave.
In accordance with Article 7(2) of the basic Regulation this subsidy amount was allocated over the appropriate export turnover generated during the RIP as the 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 ta znesek subvencije dodeljen na zadevni izvozni promet v obdobju preiskave kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy margin thus obtained was 3,2 %.
Tako dobljena stopnja subvencije znaša 3,2 %.
Duty Entitlement Passbook Scheme (DEPBS)
Shema za preložitev plačila uvoznih dajatev („DEPBS“)
A detailed description of the DEPBS is contained in section 4.3 of the EXIM-policy 2004-2009 and in section 4.37-4.53 of the HOP I 2004-2009.
Podroben opis DEPBS se nahaja v oddelku 4.3 politike EXIM 2004–2009 in poglavju 4.37–4.53 HOP I 2004–2009.
It was found that the cooperating exporting producer did not obtain any benefits under the DEPBS in the RIP.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik v OPP ni prejemal nobenih subvencij v okviru DEPBS.
It was therefore not necessary to further analyse this scheme in this investigation.
Zato ni bilo potrebe, da bi še naprej analizirali omenjeno shemo v tej preiskavi.
Export Promotion Capital Goods Scheme (EPCGS)
Shema za spodbujanje izvoza investicijskega blaga („SSIIB“)
A detailed description of the EPCGS is contained in chapter 5 of the EXIM-policy 2004-2009 and in chapter 5 of the HOP I 2004-2009.
Podroben opis SSIIB se nahaja v poglavju 5 politike EXIM 2004–2009 in poglavju 5 HOP I 2004–2009.
It was found that the cooperating exporting producer did not obtain any benefits under the EPCGS in the RIP.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik v OPP ni prejemal nobenih subvencij v okviru SSIIB.
Income Tax Exemption Scheme (ITES)
Shema oprostitve davka na dohodek od izvoza („ITES“)
It was found that the cooperating exporting producer did not obtain any benefits under the ITES in the RIP.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik v OPP ni prejemal nobenih subvencij v okviru ITES.
It was therefore not found necessary to further analyse this scheme in this investigation.
Zato ni bilo potrebe, da bi še naprej analizirali omenjeno shemo v tej preiskavi.
Advance Licence Scheme (ALS)/Advance Authorisation Scheme (AAS)
Shema vnaprejšnjih dovoljenj („ALS“)/Shema za vnaprejšnjo pripustitev naročil („ARO“)
A detailed description of the scheme is contained in sections 4.1 to 4.1.14 of the EXIM-policy 2004-2009 and chapters 4.1 to 4.30 of the HOP I 2004-2009.
Podroben opis sheme se nahaja v poglavjih od 4.1 do 4.1.14 politike EXIM 2004–2009 in poglavjih od 4.1 do 4.30 HOP I 2004–2009.
The name of the scheme changed to the Advance Authorisation Scheme from 1 April 2006.
Ime sheme je bilo spremenjeno v Shemo za vnaprejšnjo pripustitev in se uporablja od 1. aprila 2006.
It was found that the cooperating exporting producer did not obtain any benefits under the AAS in the RIP.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik v OPP ni prejemal nobenih subvencij v okviru ARO.
Package Scheme of Incentives of the Government of Maharashtra (GOM)
Paketna shema spodbud vlade Maharaštre („VM“).
In order to encourage the establishment of industries in the State of Maharashtra to the less developed areas of the State, the GOM has been granting incentives to new-expansion units set up in developing regions of the State since 1964, under a scheme commonly known as the ‘Package Scheme of Incentives’ (PSI).
Da bi spodbudila širjenje industrije na manj razvita območja države Maharaštra, dodeljuje VM od leta 1964 v okviru sheme, splošno znane kot „paketna shema spodbud“ (PSS), ugodnosti za enote, ki se na novo širijo v regijah v razvoju te države.
The scheme has been amended many times since its introduction and the ‘2001 Scheme’ was operative from 1 April 2001 until 31 March 2006 after which it was extended for one year until 31 March 2007.
Shema je bila od svoje uvedbe velikokrat spremenjena in „Shema 2001“ je veljala od 1. aprila 2001 do 31. marca 2006, potem pa je bila njena veljavnost podaljšana za eno leto do 31. marca 2007.
The PSI of the GOM is composed of several sub-schemes amongst which the main ones are: (i) the refund of octroi tax/entry tax; (ii) the exemption from electricity duty; and (iii) the exemption from local sales tax/deferral of local sales tax.
PSS VM sestavlja veliko podshem, od katerih so najpomembnejše: (i) povračilo davka octroi/vstopnega davka, (ii) oprostitev plačila dajatve za elektriko in (iii) oprostitev/odlog plačila lokalnega prometnega davka.
According to the GOM, the 2001 scheme does not include the latter tax scheme, i.e. neither sales tax exemption nor sales tax deferrals.
Po podatkih VM, shema iz leta 2001 ne vključuje kasnejše sheme davkov, tj. oprostitev od plačila prometnega davka niti odlog plačila prometnega davka.
However, the investigation established that a company’s entitlement to benefits under the scheme is stipulated in the ‘Eligibility Certificate’.
Med preiskavo se je ugotovilo, da je upravičenost podjetja do subvencij v okviru sheme določena v „Certifikatu za izpolnjevanje pogojev“.
The investigation revealed that the only sub-scheme used by the cooperating exporting producer during the RIP was, in fact, the one concerning sales tax deferrals (part of (iii) above).
Med preiskavo se je ugotovilo, da je bila edina podshema, ki jo je uporabljal sodelujoči proizvajalec izvoznik med OPP, shema, ki se nanaša na odloge plačila prometnega davka (del (iii) zgoraj).
In order to be eligible, companies must as a rule invest in less developed areas of the State (which are classified according to their economic development into different categories, e.g. less developed areas, lesser developed areas and least developed areas) either by setting up a new industrial establishment or by making a large-scale capital investment in the expansion or diversification of an existing industrial establishment.
Da bi izpolnili pogoje za upravičenost, morajo podjetja praviloma vlagati v manj razvita območja države (ki so klasificirana po kategorijah glede na njihov gospodarski razvoj, npr. slabo razvita območja, slabše razvita območja, najslabše razvita območja) tako, da ustanovijo nov industrijski obrat ali pa z večjo kapitalsko investicijo v razširitev ali diverzifikacijo že obstoječega industrijskega obrata.
The main criterion to establish the amount of incentives is the classification of the area in which the enterprise is or will be located and the size of the investment.
Glavno merilo za določitev višine spodbud je klasifikacija območja, v katerem je ali bo sedež družbe, in obseg naložbe.
The Eligibility Certificate issued by the GOM to the cooperating exporting producer provided that the company was, under the sales tax deferral sub-scheme, allowed to defer the payment of State sales taxes collected on its domestic sales for a period of 12 years from the year of collection.
Certifikat o upravičenosti izdaja VM sodelujočemu proizvajalcu izvozniku, pod pogojem, da je podjetje pridobilo v okviru podsheme odloga plačila prometnega davka dovoljenje, da odloži plačilo državnega prometnega davka, ki je bil pobran na domačem trgu za obdobje 12 let po zbiranju.
The sales tax deferral sub-scheme of the PSI of the GOM provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
PSS vlade Maharaštre zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
The sub-scheme examined constitutes a financial contribution by the GOM, since this concession postpones the collection of the GOM’s revenue which would be otherwise due.
Zgoraj proučena podshema predstavlja finančni prispevek vlade Maharaštre, ker ta koncesija zmanjša prihodek vlade Maharaštre, ki bi sicer zapadel v plačilo.
This deferral confers a benefit upon the company as it improves the company’s liquidity.
Poleg tega prinese ta odlog družbi korist, saj izboljša njeno likvidnost.
The sub-scheme is only available to companies having invested within certain designated geographical areas within the jurisdiction of the State of Maharashtra.
Podshema je na voljo samo družbam, ki so vlagale v posebej določena geografska območja v pristojnosti države Maharaštra.
The deferred amount of State sales taxes, under the deferral element of the scheme, collected in the RIP is considered equivalent to an interest-free loan of the same amount granted by the GOM.
Višina odloga državnega prometnega davka v okviru elementa odloga sheme, ki se pobira v OPP v zvezi s pregledom, se šteje za enakovredno posojilu brez obresti v višini enake vsote, ki ga dodeli VM.
Thus, the benefit to the cooperating exporting producer has been calculated on the basis of the interest that was paid on a comparable commercial loan by the company during the RIP.
Subvencija za sodelujočega proizvajalca izvoznika se torej izračuna na osnovi obresti, ki so bile plačane v primerjavi s komercialnim posojilom podjetja med OPP.
Pursuant to Article 7(2) of the basic Regulation, the amount of subsidy (numerator) was then allocated over the total company turnover during the RIP as the appropriate denominator, because the subsidy is not export contingent and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencije (imenovalec) dodeljeni na skupni izvozni promet v OPP kot ustrezen denominator, ker subvencija ni odvisna od izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevažane količine.
On the basis of the above, the amount of subsidy that the company has obtained under this scheme is 0,6 %.
Na podlagi zgoraj navedenega je višina subvencije, ki jo je družba pridobila v okviru te sheme, 0,6 %.
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) and the Master Circular IECD No 01/04.02.02/2006-07 (Rupee Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Natančni podatki o shemi so navedeni v Master Circular IECD št. 02/04.02.02/2006-07 (izvozni kredit v tujini in Master Circular IECD št. 01/04.02.02/2006-07 (izvozni kredit v rupijah)) ICB, ki sta naslovljena na vse komercialne banke v Indiji.
It was found that the cooperating exporting producer availed of benefits under the ECS.
Ugotovljeno je bilo, da je sodelujoči proizvajalec izvoznik koristil ugodnosti v okviru SIK.
Under this scheme, the RBI sets compulsory maximum ceilings on interest rates applicable to export credits, both in Indian rupees or in foreign currency, which commercial banks can charge an exporter ‘with a view to making credit available to exporters at internationally competitive rates’.
V okviru te sheme ICB obvezujoče določa najvišje obrestne mere za izvozne kredite v indijskih rupijah ali v tuji valuti, ki jih lahko komercialne banke obračunajo izvozniku, z namenom „omogočiti izvoznikom dostop do kreditov z mednarodno konkurenčnimi obrestnimi merami“.
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.
SIK sestavljata dve podshemi, shema izvoznih kreditov pred odpremo („kredit za embaliranje“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, in shema izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
As a result of the RBI Master Circulars, 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 Master Circulars ICB lahko izvozniki pridobijo izvozne kredite po prioritetnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinski krediti“), ki so določene izključno po tržnih pogojih.
Conclusion on the ECS
Sklepi o SIK
Firstly, the preferential interest rates of an ECS credit set by the RBI Master Circulars can decrease interest costs of an exporter as compared with credit costs set purely in accordance with market conditions and confer in this case a benefit within the meaning of Article 2(2) of the basic Regulation on such an exporter.
Prvič, prioritetne obrestne mere kredita SIK, ki jih določa Master Circulars ICB, lahko zmanjšajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih in v tem primeru prenesejo korist na takega uvoznika v smislu člena 2(2) osnovne uredbe.
Only in the case where such interest rate difference was found to exist, was it concluded that a benefit was conferred.
Dodelitev subvencije je bila ugotovljena samo pri tistih sodelujočih izvoznikih, pri katerih so bile ugotovljene takšne razlike v obrestnih merah.
The differences in rates between the credits given pursuant to the RBI Master Circulars and commercial ‘cash credit’ rates cannot be explained by pure market behaviour of the commercial bank.
Razlike v obrestnih merah kreditov na podlagi ICB Master Circulars in komercialnih „gotovinskih kreditov“ ni mogoče razložiti izključno s tržnim poslovanjem komercialne banke.
Secondly, and 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.
Drugič, kljub dejstvu, da prioritetne kredite v okviru SIK dodeljujejo komercialne banke, je ta subvencija finančni prispevek vlade v smislu člena 2(1)(a)(iv) 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 lasti vlade, sledi ciljem javne politike, npr. monetarni politiki, njeno upravo pa imenuje vlada Indije.
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, the maximum ceilings for interest rates on export credits mandated in the RBI Master Circulars and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
ICB usmerja zasebna telesa 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 Master Circulars ICB, ICB pa tudi določa, da morajo komercialne banke določen znesek svojih neto bančnih kreditov usmeriti v financiranje 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 in the sense of Article 2(1)(a)(iv) of the basic Regulation.
Takšen neposreden prenos sredstev 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 pojmuje kot specifična in upravičena do izravnave, ker so prioritetne obrestne mere dostopne samo za financiranje izvoznih poslov, torej pogojene z opravljenim izvozom v skladu s členom 3(4)(a) osnovne uredbe.
The subsidy amount was 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 particular company.
Višina subvencije je bila izračunana na osnovi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene v obdobju preiskave v zvezi s pregledom, in obrestno mero, ki bi veljala, če bi se uporabljale enake obrestne mere kot veljajo za običajne komercialne kredite, ki jih uporablja določeno podjetje.