natgillin/translations-raw huggingface dataset:
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the licence.
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu na dovoljenje vpisati ustrezne transakcije.
The volume of imports allowed under this scheme is determined by the GOI on the basis of standard input-output norms (SIONs).
Količino uvoza, dovoljenega na podlagi te sheme, določi indijska vlada na podlagi standardnih input-output norm (SION).
SIONs exist for most products, including the product concerned and are published in the HOP II 04-09.
SION obstajajo za večino izdelkov, vključno z zadevnim izdelkom, in so objavljene v HOP II 2004–2009.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of 6 months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za šest mesecev).
The GOI alleged that it had a proper verification system for the scheme according to Appendix 23 of the HOP I 04-09, and that no excess remissions occurred in application of ALS/AAS.
Indijska vlada je trdila, da ima ustrezen sistem preverjanja za shemo v skladu z dodatkom 23 HOP I 2004 - 2009 in da ni prišlo do presežnih odpustov pri uporabi ALS/AAS.
It was argued that therefore the scheme was not countervailable.
Zato se je trdilo, da proti tej shemi ni možno uvesti izravnalnih ukrepov.
No new evidence was provided support these allegations and therefore this argument is rejected in the light of the findings that neither of the sub-schemes be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) and Annexes II and III to the basic Regulation, as there was no proper verification system.
Novi dokazi, ki bi podprli te trditve, niso bili predloženi, zato se te trditve ovržejo v smislu ugotovitev, da se nobena od shem ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 2(1)(a)(ii) in prilog II in III k osnovni uredbi, ker ni bilo nobenega ustreznega sistema preverjanja.
Furthermore, according to Annex II(II)(5) and Annex III(II)(3) to the basic Regulation, where it has been found that there is no proper verification system, this may be overcome by carrying out a further examination by the exporting country to prove whether an excess payment occurred.
Poleg tega lahko v skladu s Prilogo II(II)(5) in Prilogo III(II)(3) osnovne uredbe, kadar je bilo ugotovljeno, da ni ustreznega sistema preverjanja, država izvoznica z dodatno preiskavo dokaže, ali je prišlo do presežnega plačila.
As no such examinations were carried out before the verification visits, as well as it was not proven that no excess payments were received, the arguments are rejected.
Ker takšna preiskava ni bila opravljena pred preveritvenim obiskom in ker ni bilo dokazano, da niso bila prejeta presežna plačila, se trditve ovržejo.
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 exporters.
Oprostitev uvoznih dajatev je subvencija v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe, tj. finančni prispevek indijske vlade, ki je za izvoznike pomenil ugodnost.
In addition, ALS/AAS physical exports and ALS 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 so ALS/AAS za fizični izvoz in ALS za vmesne dobave očitno zakonsko odvisne od izvoza in se zato štejejo za specifične, proti njim pa se lahko uvedejo izravnalni ukrepi v skladu s členom 3(4)(a) osnovne uredbe.
Without an export commitment a company cannot obtain benefits under these schemes.
Brez izvozne obveznosti družba ne more pridobiti ugodnosti na podlagi teh shem.
Neither of the two sub-schemes used in the present case, ALS/AAS physical exports and ALS for intermediate supply, 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 podshem, ki se uporabljata v tem primeru, tj. ALS/AAS za fizični izvoz in ALS za vmesne dobave, se ne more šteti za dovoljen sistem povračila dajatev ali nadomestnega povračila v smislu člena 2(1)(a)(ii) osnovne uredbe.
As regards the exporting producer that used AAS, the investigation established that the new verification requirements stipulated by the Indian authorities had not yet been tested in practice since the licenses had not been closed by the time of verification, and therefore had not been verified according to the rules prescribed by the EXIM policy.
V zvezi s proizvajalcem izvoznikom, ki je uporabljal AAS, je preiskava potrdila, da nove zahteve glede preverjanja, ki so jih določili indijski organi, še niso bile preizkušene v praksi, ker se dovoljenja do preverjanja še niso zaključila in torej niso bila pregledana v skladu s pravili iz politike EXIM.
Therefore, that company could not prove that no excess remission was incurred under that particular licence.
Zato ta družba ni mogla dokazati, da na podlagi tega dovoljenja ni nastal presežni odpust.
The whole amount of duties saved on imports made under that licence shall therefore be deemed a subsidy.
Celotni znesek dajatev, privarčevanih pri uvozu na podlagi tega dovoljenja, se torej šteje za subvencijo.
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) to the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation).
Indijska vlada ni učinkovito uporabila svojega sistema ali postopka preverjanja, s katerim bi se lahko preverila, ali so bile surovine porabljene pri proizvodnji blaga za izvoz in v kakšnem obsegu (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnega povračila, 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/licenses with different SION yields are mixed in the same production process for an exporting good.
SION se ne morejo šteti za sistem preverjanja dejanske potrošnje, ker so surovine, uvožene brez plačila dajatev v skladu z odobritvami/dovoljenji z različnimi izkoristki SION, združene v enakem proizvodnem postopku za izvozno blago.
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.
Takšen postopek indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, ki so bile porabljene v izvozni proizvodnji, in meril SION, v skladu s katerimi naj bi jih primerjali.
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).
Prav tako ni izvedla dodatnega pregleda na podlagi dejanskih količin surovin, čeprav bi ob odsotnosti učinkovitega sistema preverjanja to običajno morala storiti (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi).
These two sub-schemes are therefore countervailable.
Proti tema podshemama je torej mogoče uvesti izravnalne ukrepe.
In the absence of a permitted duty drawback system or substitution drawback system, the countervailable benefit is the amount of total remitted import duties normally due upon importation of inputs.
Zaradi neobstoja dovoljenega sistema povračila dajatev ali sistema nadomestnih povračil pomeni ugodnost, proti kateri je možno uvesti izravnalne ukrepe, skupni znesek odpuščenih 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.
V zvezi s tem se ugotavlja, da osnovna uredba ne določa le izravnave „presežnega“ odpusta 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.
However, these conditions were not fulfilled in the present case.
Vendar v tem 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.
Če se ugotovi, da ne obstaja ustrezen postopek spremljanja, se ne uporablja navedena oprostitev za sheme povračila in velja običajno pravilo izravnave zneska (izpadlega dohodka) neplačanih dajatev namesto načrtovanega presežnega odpusta.
The subsidy amount 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.
Znesek subvencije je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen na podlagi podshem, uporabljenih za zadevni izdelek med OPP.
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 so bile nujne pristojbine za pridobitev subvencije odštete od zneska subvencije, kadar so bili zahtevki upravičeni.
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 zadevnega izdelka med OPP kot ustrezen imenovalec, ker je subvencija odvisna od izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Several comments concerning certain details of calculation of benefit under the ALS/AAS were submitted.
Predložene so bile nekatere pripombe v zvezi z nekaterimi podrobnostmi izračuna ugodnosti iz shem ALS/AAS.
Where such comments were found to be justified, the calculations were adjusted accordingly.
Kadar so bile te pripombe upravičene, so bili izračuni ustrezno prilagojeni.
Contrary to the submission of some exporting producers, even ALS/AAS benefit generated by exporting products other than the product concerned had to be considered when establishing the amount of countervailable benefit.
V nasprotju z navedbami nekaterih proizvajalcev izvoznikov je treba pri ugotavljanju ugodnosti, proti kateri je možno uvesti izravnalne ukrepe, upoštevati tudi ALS/AAS-kredite, prejete za izvoz izdelkov, različnih od zadevnega izdelka.
No obligation exists under ALS/AAS which limits the use of the benefit to the importation of duty-free input material linked to a specific product.
V skladu z ALS ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
Consequently, the product concerned can benefit from all ALS/AAS benefit generated.
Posledično se lahko v zvezi z zadevnim izdelkom koristijo vse prejete ugodnosti iz ALS/AAS.
Two companies in the sample benefited from ALS or AAS with the benefit ranging from 0,17 % to 1,74 %.
Dve družbi v vzorcu sta imeli ugodnosti iz ALS ali AAS, pri čemer je bila ugodnost med 0,17 % in 1,74 %.
It was found that none of the cooperating exporting producers was located in an SEZS or in an EPZS, or had a status of EOU.
Ugotovljeno je bilo, da ni nobeden od sodelujočih proizvajalcev izvoznikov bil vključen v shemo posebnih ekonomskih con (SEZS) ali shemo proste carinske cone (EPZS) ali imel status izvozno usmerjene enote (EOU).
Therefore, it was found not necessary to further analyse this scheme in this investigation.
Zato je bilo ugotovljeno, da v tej preiskavi ni treba dodatno analizirati te sheme.
The legal basis for this exemption was set by Section 80HHC of the ITA.
Pravna podlaga za to oprostitev je bila določena v oddelku 80HHC Zakona o davku od dohodka (ZDD).
This provision was abolished for the assessment year 2005-2006 (i.e. for the financial year from 1 April 2004 to 31 March 2005) onwards and thus 80HHC of the ITA does not confer any benefits after 31 March 2004.
Ta določba je bila odpravljena za leto pregleda 2005–2006 (tj. za poslovno leto od 1. aprila 2004 do 31. marca 2005) in zato oddelek 80HHC ZDD ne omogoča ugodnosti od 31. marca 2004.
None of the cooperating exporting producers availed benefits under this scheme during the RIP.
Med OPP ni bil nobeden od sodelujočih proizvajalcev izvoznikov deležen ugodnosti na podlagi te sheme.
It was therefore not found necessary to further analyse this scheme in this investigation.
Zato je bilo ugotovljeno, da v tej preiskavi ni treba dodatno analizirati te sheme.
The scheme is based on Section 75 of the Customs Act 1962, Section 37(2)(xvi) of the Excise Act 1944 and Sections 93A and 94 of the Finance Act 1994.
Shema temelji na oddelku 75 Carinskega zakona iz leta 1962, oddelku 37(2)(xvi) Zakona o trošarinah iz leta 1944 ter oddelkih 93A in 94 Finančnega zakona iz leta 1994.
Any exporter is eligible for this scheme.
Do te sheme so upravičeni vsi izvozniki.
There are two types of duty drawback rates set by the GOI — ‘all-industry’ rates applied on a lump-sum basis to all exporters of a specific product, and ‘brand’ rates applied on a company basis for products not covered by ‘all industry’ rates.
Indijska vlada je določila dve vrsti stopenj povračila dajatev, in sicer „vseindustrijske“ stopnje, ki se uporabljajo na podlagi pavšalnega zneska za vse izvoznike posameznega izdelka, in stopnje „glede na vrsto blaga“, ki se uporabljajo na ravni družb za izdelke, ki jih ne zajemajo „vseindustrijske“ stopnje.
The first type (all-industry rate) is the one relevant to the product concerned.
Za zadevni izdelek je ustrezna prva vrsta (vseindustrijska stopnja).
The all-industry drawback rates are calculated as a percentage of the value of products exported under this scheme.
Vseindustrijske stopnje povračila se izračunajo kot odstotek vrednosti izdelkov, ki se izvažajo na podlagi te sheme.
Such all-industry drawback rates have been established by the Indian authorities for various products, including the product concerned.
Takšne vseindustrijske stopnje povračila so indijski organi določili za različne izdelke, vključno z zadevnim izdelkom.
They are determined on the basis of presumed indirect taxes and import charges charged on goods and services used in the manufacturing process of the export product (import duties, excise duty, service tax etc.), including presumed indirect taxes and import charges charged on goods and services for manufacturing the inputs, and regardless of whether those taxes have actually been paid or not.
Določijo se na podlagi domnevnih posrednih davkov in uvoznih dajatev na blago in storitve, ki se uporabljajo v procesu proizvodnje izvoznega izdelka (uvozne dajatve, trošarina, davek na storitev itd.), vključno z domnevnimi posrednimi davki in uvoznimi dajatvami na blago in storitve za proizvodnjo surovin, in ne glede na to, ali so bili ti davki dejansko plačani ali ne.
The amount of DDS is subject to a maximum value cap of the export product per unit.
Količina DDS je odvisna od najvišje dovoljene vrednosti izvoznega izdelka na enoto.
If the company can reclaim some of these duties from the Cenvat system then the drawback rate is lower.
Če lahko družba nekaj teh dajatev pridobi iz sistema CENVAT, je stopnja povračila nižja.
The duty drawback rates on the product concerned have been revised several times during the RIP.
Stopnje povračila dajatev za zadevni izdelek so se med OPP večkrat spremenile.
Until 1 April 2007 the applicable rates were from 6,4 % to 6,9 % depending on the product type, until 1 September 2007 from 9,1 % to 9,8 %.
Veljavne stopnje so bile do 1. aprila 2007 od 6,4 % do 6,9 % glede na vrsto izdelka, do 1. septembra 2007 pa med 9,1 % in 9,8 %.
On 13 December 2007, i.e. after the ed of the RIP, the drawback rates were increased to 10,1 % to 10,3 % and the increase backdated to imports from 1 September 2007, i.e. within the RIP.
Stopnje povračila so se 13. decembra 2007, tj. po koncu OPP, povečale na 10,1 % do 10,3 % in povečanje je veljalo retroaktivno za uvoz od 1. septembra 2007, tj. med OPP.
A declaration must be made by the exporter to the authorities in India indicating that the export is taking place under the DDS at the time of export.
V času izvoza mora izvoznik indijskim organom izdati deklaracijo, ki navaja, da izvoz poteka na podlagi DDS.
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 DDS which is to be granted for that export transaction.
Za izvoz blaga indijski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim navaja znesek DDS, ki se dodeli za to izvozno transakcijo.
The exporter then knows the benefit it will receive and books it into accounts as an amount receivable.
Izvoznik je tako seznanjen z ugodnostmi, ki jih bo deležen, in jih vknjiži v evidenco kot znesek terjatve.
Once the customs authorities issue an export shipping bill, the GOI has no discretion over the granting of DDS.
Ko carinski organi izdajo izvozno odpremnico, indijski organi ne morejo več odločati o dodelitvi DDS.
The relevant DDS rate to calculate the benefit is generally that which applied at the time the export declaration is made.
Primerna stopnja DDS za izračun ugodnosti je običajno tista, ki je bila uporabljena v času izdaje izvozne deklaracije.
A retroactive increase of the drawback rates took place during the RIP, which was taken into account in the calculation of the subsidy amount.
Med OPP je potekalo retroaktivno povečanje stopenj povračila, kar se je upoštevalo pri izračunu zneska subvencije.
Several parties argued that the DDS could not be countervailed in this investigation because it was not specifically mentioned in the anti-subsidy questionnaires issued at the beginning of the investigation.
Nekatere stranke so trdile, da proti shemi DDS ni možno uvesti izravnalnih ukrepov v tej preiskavi, ker shema ni bila izrecno navedena v protisubvencijskih vprašalnikih, razdeljenih na začetku preiskave.
This argument is rejected for the following reasons.
Ta trditev je ovržena na podlagi naslednjega.
The purpose of this review according to the notice of initiation is the ‘level of subsidisation’, which has conferred benefit on the exporting producers of the product concerned, i.e. it includes all subsidy schemes operated by the GOI.
V skladu z obvestilom o začetku je namen tega pregleda ugotoviti „stopnjo subvencioniranja“, od katere so proizvajalci izvozniki zadevnega izdelka imeli koristi, tj. pregled vključuje vse subvencijske sheme indijske vlade.
It was argued that the DDS was not contingent on export performance because the benefit under this scheme did not relate to the level of exports performed by the exporters.
Trdilo se je, da ugodnosti iz sheme DDS niso bile odvisne od izvoza, saj niso bile povezane z obsegom izvoza izvoznikov.
This argument is rejected, because the benefit of DDS can be claimed only if the goods are exported, which is sufficient to fulfil the criterion of export contingency laid down in Article 3(4)(a) of the basic Regulation.
Ta trditev se ovrže, ker je upravičenost do ugodnosti iz sheme DDS pogojena z izvozom, katerega obseg mora biti zadosten za izpolnjevanje merila pogojevanja z izvozom iz člena 3(4)(a) osnovne uredbe.
In the light of this conclusion, it is not necessary to analyse the argument that the DDS is not specific in the meaning of Article 3(2) and (3) of the basic Regulation.
Na podlagi tega sklepa ni treba proučiti trditve, da DDS ni specifična v smislu člena 3 (2) in (3) osnovne uredbe.
The GOI submitted that DDS is a drawback system compatible with the provisions of the basic Regulation, and that the procedure for setting the all-industry drawback rates was reasonable, effective and based on generally accepted commercial practices in the country of export according to Annex II (II)(4) and Annex III (II)(2).
Indijska vlada je trdila, da je DDS sistem povračila dajatev, združljiv z določbami osnovne uredbe, in da je bil postopek določitve stopenj povračila za celotno industrijo primeren in učinkovit ter je temeljil na splošno priznanih trgovinskih praksah v državi izvoza v skladu s Prilogo II (II)(4) in Prilogo III (II)(2).
As set out also in recital 104 above, this procedure involved an industry-wide estimation of the inputs used in production and import duties and indirect taxes incurred.
Kot je navedeno v uvodni izjavi (104), je ta postopek vključeval na ravni celotne industrije narejene ocene surovin, uporabljenih v proizvodnji, uvoznih dajatev in posrednih davkov.
However, this procedure was not sufficiently precise even according to the GOI submission.
Vendar ta postopek tudi po navedbah indijske vlade ni bil dovolj natančen.
Indeed, the GOI confirmed that there was an element of averaging, which would imply that the actual drawback paid was more than the actual duties paid.
Indijska vlada je potrdila, da je postopek deloma temeljil na določanju srednje vrednosti, kar bi pomenilo, da je bilo dejansko plačano povračilo višje od dejansko plačanih dajatev.
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)), nor did it prove that no excess remission took place.
Prav tako ni izvedla dodatnega pregleda na podlagi dejanskih količin surovin, čeprav bi ob odsotnosti učinkovitega sistema preverjanja to običajno morala storiti (Priloga II(II)(5) in Priloga III(II)(3)), niti ni dokazala, da ni prišlo do presežnih odpustov.
The alleged parallel of the verification to the sampling techniques set out in the basic Regulation is considered irrelevant, as they clearly refer to the anti-subsidy investigations and do not form part of the criteria laid down in Annexes II and III.
Domnevna vzporednica s preverjanjem tehnik vzorčenja v smislu osnovne uredbe se ne upošteva, saj se te tehnike jasno navezujejo na protisubvencijske preiskave in niso del meril iz prilog II in III.
Therefore, these arguments are rejected.
Zato se te trditve ovržejo.
It was also submitted that no existence of excess remissions could be presumed from the fact that in the DDS the GOI did not include all indirect taxes payable in India into the DDS, but only the central indirect taxes.
Prav tako se je trdilo, da o obstoju presežnih odpustov ni možno sklepati na podlagi dejstva, da indijska vlada pri shemi DDS ne upošteva vseh posrednih davkov, ki se v Indiji plačujejo v shemo DDS, ampak samo zvezne posredne davke.
This argument is rejected, because according to Annex II(II)(4) and Annex III(II)(2) excess remissions need to be assessed in the framework of a particular subsidy scheme.
Ta trditev se ovrže, saj je treba presežne odpuste v skladu s Prilogo II (II) (4) in Prilogo III (II) (2) oceniti v okviru posebne subvencijske sheme.
The DDS provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
DDS zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.