natgillin/translations-raw huggingface dataset:
The cooperating exporter challenged the findings above, in particular with respect to the conclusions as concerns the chartered accountant as detailed in recital 31.
Sodelujoči izvoznik je spodbijal zgoraj navedene ugotovitve, zlasti glede sklepov, ki zadevajo pooblaščene revizorje, kot so natančno pojasnjeni v uvodni izjavi 31.
To this end it was claimed that there is no national or international legal provision that requires an audited company to maintain a record of how an audit was carried out.
V podporo je navajal, da ni nacionalnih ali mednarodnih pravnih določb, ki bi od revidirane družbe zahtevale, da vodi evidenco o izvedbi revizije.
On the contrary, Indian law stipulates that the working papers are the property of the auditor.
Ravno nasprotno, indijski zakon določa, da je delovna dokumentacija last revizorja.
Under such circumstances and considering that no prior request to meet the chartered accountant had been made before the verification visit, the fact that the audited company was not in the possession of such supporting documents at the time of the visit should not be held against it.
V takšnih okoliščinah in ob upoštevanju, da pred preveritvenim obiskom ni bil vložen zahtevek za srečanje s pooblaščenim revizorjem, se revidirani družbi ne bi smelo očitati dejstva, da v času obiska ni imela takšne podporne dokumentacije.
Furthermore, it was also claimed that the basic Regulation in any event would not authorise the Commission services to verify documents held outside the investigated company such as would be the case with an independent accountant.
Poleg tega se je trdilo, da osnovna uredba v nobenem primeru ne bi dovoljevala službam Komisije, da preverijo dokumente zunaj preiskovane družbe, kot bi to lahko storil neodvisni revizor.
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.
Utemeljevalo se je tudi, da je dejanska potrošnja edinega sodelujočega proizvajalca višja od norm SION za posamezne surovine in da odpust dajatev ni bil presežen.
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.
V zvezi se tem se opozarja, da sta postopek preverjanja, ki ga je izvedel pooblaščeni revizor, in izdaja ustreznega potrdila del sistema preverjanja, ki ga je uvedla indijska vlada in njena politika EXIM.
To this end the EXIM policy has introduced the chartered accountant as an actor in the implementation of the system and the Commission had to examine whether the aforesaid verification system was effectively applied.
Zato je politika EXIM uvedla pooblaščenega revizorja kot akterja pri izvajanju sistema in Komisija je morala preučiti, ali je bil omenjeni sistem preverjanja tudi dejansko uporabljen.
The fact that the company could not show that either itself 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 družba ni mogla dokazati, da niti sama 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.
As to the company’s claim that that there in any event was no excess remission of duties it is recalled that 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, showed that any calculation with respect to actual consumption and consequent excess remission of duties per authorisation/licence and SION norm was not feasible.
Kar zadeva trditev družbe, da v nobenem primeru ni bilo presežnega odpusta dajatev, se opozarja, da je dejansko stanje, ugotovljeno na kraju samem (tj. mešanica surovin in proizvedenih izdelkov, uporaba različnih norm SION, pomanjkanje evidence dejanske porabe v skladu s politiko EXIM) ob neizvedbi potrebnih končnih ukrepov preverjanja s strani indijske vlade, pokazalo, da ni bil mogoč nikakršen izračun glede dejanske porabe in posledičnega presežnega odpusta dajatev v okviru posameznih odobritev/dovoljenj in norm SION.
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 v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe subvencija, tj. finančni prispevek indijske vlade, ki je preiskovanemu izvozniku prinesel ugodnosti.
In addition, AAS physical exports and AAS for deemed exports 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 AAS za fizični izvoz in AAS za predvideni izvoz očitno zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične ter se proti njim 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 prejeti ugodnosti iz teh shem.
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 podshem, ki se uporabljata v tem primeru, se ne more šteti za dovoljen sistem povračila dajatev ali nadomestnega povračila dajatev v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Nista v skladu s predpisi iz Priloge I(i), Priloge II (opredelitev in predpisi za povračila) in Priloge 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) to the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation).
Indijska vlada ni učinkovito uporabljala sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoženega 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.
SION se ne morejo šteti za sistem preverjanja dejanske potrošnje, ker so dajatve proste surovine, uvožene v skladu z odobritvami/dovoljenji z različnimi izkoristki SION, združene v enakem proizvodnem postopku za izvoženo 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 ne omogoča indijski vladi dovolj natančnega preverjanja količin surovin, ki so bile porabljene v izvozni proizvodnji, in meril SION, v skladu s katerim 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 indijska vlada ni izvajala ali dokončala učinkovitega nadzora na podlagi pravilno vodene dejanske evidence potrošnje.
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 dodatne proučitve 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).
Moreover, it is recalled that the company in question did not have a consumption register that allowed for a verification of real consumption of raw material per product type.
Poleg tega se opozarja, da zadevna družba ni imela evidence potrošnje, ki bi omogočala preveritev dejanske potrošnje surovin za posamezne vrste izdelka.
Therefore, even if an efficient control system had been put in place it would not have been possible for the GOI to ascertain what amounts inputs were consumed in the production of the exported product.
Torej niti ob uvedbi učinkovitega kontrolnega sistema indijska vlada ne bi mogla ugotoviti, kakšne količine surovin so bile potrošene pri proizvodnji izvoženega izdelka.
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.
Končno, zaradi vključitve pooblaščenih revizorjev v postopek preverjanja se sistem preverjanja ni izboljšal, ker ni natančnih pravil, kako morajo pooblaščeni revizorji izvajati dodeljene naloge, in informacije, predložene med preiskavo, niso mogle zagotoviti izpolnjevanja navedenih pravil iz osnovne uredbe.
These two sub-schemes are therefore countervailable.
Proti tema podshemama je torej mogoče izvesti izravnalne ukrepe.
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 odsotnosti dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni ugodnost, 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.
V zvezi s tem je ugotovljeno, 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 presežni odpusti lahko izravnajo le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
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 ustrezen postopek spremljanja ne obstaja, se ne uporablja navedena oprostitev za sheme povračila in velja običajno pravilo izravnave zneska (izpadlega dohodka) neplačanih dajatev namesto načrtovanega presežnega odpusta.
As set out in Annexes II(II) and III(II) to the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kot je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun presežnega odpusta ni zadolžen preiskovalni organ.
To the contrary, according to Article 2(1)(a)(ii) of the basic Regulation it only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
Nasprotno, v skladu s členom 2(1)(a)(ii) osnovne uredbe mora ta samo zbrati zadostne dokaze za zavrnitev domnevne ustreznosti sistema preverjanja.
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 opuščenih izvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen v skladu z uporabljenima shemama in uporabljen 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 so bile pristojbine, ki so bile potrebne 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 izvozni promet zadevnega izdelka v OPP kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established in respect of this scheme during the RIP for the sole cooperating producer amounts to 12,8 %.
Stopnja subvencije za to shemo med OPP za edinega sodelujočega proizvajalca je 12,8 %.
Duty Entitlement Passbook Scheme (DEPS)
Shema za preložitev plačila uvoznih dajatev („DEPS“)
The detailed description of the DEPS is contained in paragraph 4.3 of the EXIM-policy 04-09 and in Chapter 4 of the HOP I 04-09.
Podroben opis DEPS je zajet v odstavku 4.3 politike EXIM 04–09 in poglavju 4 HOP I 04–09.
It was found that the cooperating exporting producer obtained no countervailable benefits under the DEPS.
Ugotovljeno je, da sodelujoči proizvajalec izvoznik iz DEPS ni prejemal ugodnosti, proti katerim se lahko uvede izravnalni ukrep.
Export Promotion Capital Goods Scheme (EPCGS)
Shema za podporo izvozu investicijskega blaga („EPCGS“)
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.
Podroben opis EPCGS je zajet v poglavju 5 politike EXIM 04–09 in poglavju 5 HOP I 04–09.
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, povezani s spremljajočimi proizvajalci in izvajalci storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and — since April 2003 — second-hand capital goods up to 10 years old) at a reduced rate of duty.
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in – od aprila 2003 – do 10 let starega že rabljenega investicijskega blaga) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
V ta namen izda indijska vlada po vložitvi zahtevka in plačilu pristojbine 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.
Shema od aprila 2000 določa znižano stopnjo uvozne dajatve v višini 5 %, ki se uporablja za vse investicijsko blago, uvoženo v skladu s shemo.
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 stopnja dajatve 11 % (vključno z dodatno dajatvijo 10 %) in, v primeru uvoza z visoko vrednostjo, stopnja dajatve nič.
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 se mora uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
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 lahko domači proizvajalec investicijskega blaga izkoristi dajatev prost uvoz delov, potrebnih za proizvodnjo tega investicijskega blaga.
No comments with respect to EPCGS were submitted upon disclosure.
Ob razkritju ni bilo predloženih nobenih pripomb glede EPCGS.
Conclusion on EPCG Scheme
Sklepne ugotovitve o shemi 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 predstavlja finančni prispevek indijske vlade, ker ta koncesija zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve its liquidity.
Poleg tega znižanje dajatve izvozniku prinese ugodnost, saj dajatve, privarčevane na uvozu, izboljšajo njegovo likvidnost.
Finally, 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, ta shema se ne more šteti kot dovoljen sistem povračil dajatev ali nadomestni sistem vračil 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(i) to the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi, določeni v Prilogi I(i) k osnovni uredbi, ne zajemajo investicijskega blaga, ker se to blago ne uporablja v proizvodnji izvoženih izdelkov.
The one cooperating exporter had not purchased any capital goods in the IP.
Sodelujoči izvoznik med OP ni kupil nobenega investicijskega blaga.
The company continued however to benefit from duty exemptions for capital goods purchased before the IP at the amount established in the original investigation.
Kljub temu je družba še naprej izkoriščala oprostitev dajatve za investicijsko blago, kupljeno pred OP, za znesek, kot je bil ugotovljen v prvotni preiskavi.
As established in the original investigation the subsidy amount obtained during the RIP 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 actual depreciation period of such capital goods of the exporting producer.
Kot je bilo ugotovljeno v prvotni preiskavi, je bil znesek subvencije v OPP izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago v obdobju, ki izraža dejansko amortizacijsko dobo takšnega investicijskega blaga proizvajalca izvoznika.
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 numerator.
Pristojbine, potrebne za pridobitev subvencije, so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, tako ugotovljeni znesek subvencije pa določen 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 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) in 7(3) osnovne uredbe je bil ta znesek subvencije dodeljen za izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with respect to the benefit obtained by the company during the RIP was 0,3 %.
Stopnja subvencije za to ugodnost, ki jo je prejemala družba med OPP, je bila 0,3 %.
Section 80HHC of the Income Tax Act 1961 (ITA)
Oddelek 80HHC Zakona o davku na dohodek iz leta 1961 („ZDD“)
Under this scheme exporters could avail the benefit of a partial income tax exemption on profits derived from export sales.
V skladu s to shemo lahko izvozniki izkoristijo delno oprostitev davka od dohodka za dobičke od izvoza.
The legal basis for this exemption was set by Section 80HHC of the ITA.
Pravna podlaga za to oprostitev je bila določena z oddelkom 80HHC 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 od leta pregleda 2005–2006 (tj. za poslovno leto od 1. aprila 2004 do 31. marca 2005) in zato oddelek 80HHC ZDD ne zajema ugodnosti od 31. marca 2004.
The sole cooperating exporting producer did not avail of any benefits under this scheme during the RIP.
Edini sodelujoči proizvajalec izvoznik ni prejemal ugodnosti iz te sheme med OPP.
Consequently, since the scheme has been withdrawn, it shall therefore not be countervailed, in accordance with Article 15(1) of the basic Regulation.
Ker je bila shema preklicana, v skladu s členom 15(1) osnovne uredbe ne bo izravnana.
Focus Market Scheme (FMS)
Shema usmeritve v trg („FMS“)
The detailed description of the FMS is contained in Chapter 3.9 of the EXIM-policy 04-09 and in Chapter 3.20 of the HOP I 04-09.
Podroben opis FMS je zajet v poglavju 3.9 politike EXIM 04–09 in poglavju 3.20 HOP I 04–09.
While the company reported this scheme, the investigation revealed that no benefit was received in the RIP.
Medtem ko je družba predložila poročilo o tej shemi, je bilo s preiskavo ugotovljeno, da v OPP ni bila prejeta nobena ugodnost.
Since it was found that the cooperating exporting producer did not obtain any countervailable benefits under this scheme, it was not found necessary to further analyse it in the scope of this investigation.
Ker je bilo ugotovljeno, da sodelujoči proizvajalec izvoznik iz te sheme ni prejemal ugodnosti, proti katerim se lahko uvede izravnalni ukrep, ni potrebna nadaljnja analiza sheme v okviru te preiskave.
Target Plus Scheme (TPS)
Shema dodatka za doseganje ciljne stopnje izvoza („TPS“)
The detailed description of the TPS is contained in Chapter 3.7 of the EXIM-policy 04-09 and in Chapter 3.2 of the HOP I 04-09.
Podroben opis TPS je zajet v poglavju 3.7 politike EXIM 04–09 in poglavju 3.2 HOP I 04–09.
Any manufacturing exporter is eligible to apply for this scheme
Do vložitve zahtevka za to shemo je upravičen kateri koli proizvajalec izvoznik.
This scheme aims at giving a premium to companies that increase their export turnover growth.
Namen te sheme je dodelitev premije družbam, ki povečajo rast prihodka od izvoza.
To this end the scheme allows eligible companies to avail of duty credit ranging between 5 % and 15 % of an amount based on the difference between the FOB values of exports made in two consecutive financial years.
Zato shema upravičenim družbam omogoča, da uporabijo kredit za dajatve v višini 5 do 15 % zneska na podlagi razlike med vrednostmi FOB za izvoz, opravljen v 2 zaporednih poslovnih letih.
Companies wishing to benefit from the scheme have to file an application to the Ministry of Commerce and industry.
Družbe, ki želijo uporabljati shemo, morajo predložiti zahtevek pri Ministrstvu za trgovino in industrijo.
Once authorised, a licence indicating the amount of the duty credit is issued by the relevant authorities.
Po odobritvi ustrezni organi izdajo dovoljenje, v katerem je naveden znesek kredita za dajatve.