natgillin/translations-raw huggingface dataset:
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 skupni prihodek od izvoza v obdobju preiskave v zvezi s pregledom 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 DFRC/DFIA were submitted.
Predložene so bile nekatere pripombe v zvezi z nekaterimi podrobnostmi izračuna ugodnosti iz shem DFRC/DFIA.
Contrary to the submission of some exporting producers, even DFRC/DFIA credit 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 DFRC/DFIA-kredite, prejete za izvoz izdelkov, različnih od zadevnega izdelka.
No obligation exists under DFRC/DFIA which limits the use of the credits to the importation of duty-free input material linked to a specific product.
V skladu z DFRC/DFIA ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
On the contrary, DFRC/DFIA credits are freely transferable, can even be sold and be used for imports of any unrestrictedly importable goods (the input materials of the product concerned belong to this category), except capital goods.
Nasprotno, DFRC/DFIA-krediti so popolnoma prenosljivi, lahko se celo prodajo in uporabijo za uvoz vsega blaga, ki se neomejeno uvaža (surovinski material za zadevni izdelek spadajo v to kategorijo), razen investicijskega blaga.
Consequently, the product concerned can benefit from all DFRC/DFIA benefit generated.
Posledično se lahko v zvezi z zadevnim izdelkom koristijo vse prejete ugodnosti iz DFRC/DFIA.
Four companies in the sample were found to benefit from these schemes during the RIP with subsidy margins ranging from 0,09 % to 2,03 %.
Štiri družbe v vzorcu so imele med OPP ugodnosti iz teh shem, pri čemer so bile stopnje subvencije od 0,09 % do 2,03 %.
The detailed description of the EPCG scheme is contained in chapter 5 of the EXIM policy 04-09 and in chapter 5 of the HOP I 04-09.
Podroben opis sheme EPCG je vključen v poglavje 5 politike EXIM 2004–2009 in poglavje 5 HOP I 2004–2009.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Proizvajalci izvozniki in trgovci izvozniki, ki so „vezani“ na spremljajoče proizvajalce in izvajalci storitev, so upravičeni do te sheme.
Under the condition of an export obligation, the GOI will issue upon application and payment of a fee an EPCG licence.
Indijska vlada bo pod pogojem izvozne obveznosti na podlagi vloge in plačila pristojbine izdala dovoljenje EPCG.
This licence allows a company to import capital goods (new and — since April 2003 — second-hand capital goods up to 10 years old) at a reduced rate of duty.
To dovoljenje družbi omogoča uvoz investicijskega blaga (novega in – od aprila 2003 – do deset let starega že rabljenega investicijskega blaga) po znižani stopnji dajatve.
From April 2000, the scheme provided 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 na podlagi sheme.
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 izvozne obveznosti je treba uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
On 9 May 2008, i.e. outside the RIP, the GOI announced that the duty payable on import under EPCG was lowered to 3 %.
Indijska vlada je 9. maja 2008, tj. zunaj OPP, objavila znižanje dajatev za uvoz na podlagi EPGC na 3 %.
The EPCG licence holder can also source the capital goods indigenously.
Imetnik dovoljenja EPCG lahko nabavlja investicijsko blago tudi na domačem trgu.
In such a case, the EPCG licence holder applies for invalidation of its EPCG licence.
V takšnem primeru imetnik dovoljenja EPCG predloži vlogo za razveljavitev svojega dovoljenja.
The indigenous manufacturer of capital goods specified in the invalidation letter becomes eligible for deemed export benefit and is entitled for the benefit of duty-free import of components required to manufacture such capital goods.
Domači proizvajalec investicijskega blaga, naveden v obvestilu o razveljavitvi, postane upravičen do ugodnosti predvidenega izvoza in do ugodnosti uvoza sestavnih delov, potrebnih za proizvodnjo takšnega investicijskega blaga, brez plačila dajatev.
However, the excise duty payable on a domestic purchase of the capital good by the EPCG licence holder can be refunded or is exempted.
Vendar se lahko trošarine, ki se plačajo za nakup investicijskega blaga s strani imetnika dovoljenja EPCG na domačem trgu, povrnejo ali oprostijo.
The EPCG licence holder stays liable to fulfil the export obligation, which is set with reference to the notional customs duties saved on FOB value of the import goods.
Imetnik dovoljenja EPCG je še naprej odgovoren za izpolnjevanje izvozne obveznosti, ki je določena glede na nominalne uvozne dajatve, privarčevane glede na vrednost FOB uvoznega blaga.
The GOI argued that no benefit occurred in cases where EPCG licence holder applies for invalidation of its EPCG licence and purchases the capital goods indigenously, as no corresponding government regulation was issued granting exemption from payment of excise duties for such purchases.
Indijska vlada je trdila, da ni nobenih ugodnosti, kadar imetnik dovoljenja EPCG zaprosi za razveljavitev svojega dovoljenja in investicijsko blago nabavi na domačem trgu, saj vlada ni izdala nobenega ustreznega predpisa, ki bi zagotavljal odstopanje od plačila trošarin za takšno nabavo.
However, it was also confirmed by the GOI that under certain circumstances, the EPCG licence holder could purchase capital goods without payment of excise duty, i.e. in cases where this duty would not been set off under the Indian Central Value Added Tax (Cenvat) credit system.
Vendar pa je indijska vlada tudi potrdila, da bi lahko v nekaterih okoliščinah imetnik dovoljenja EPCG nabavljal investicijsko blago brez plačila trošarine, tj. kadar ta dajatev ni obračunana po indijskem mehanizmu za davek na dodano vrednost (Central value added tax - CENVAT).
Moreover, the domestic supplier of capital goods is eligible in such cases for fiscal benefits which will be reflected in the price of the capital goods supplied.
Poleg tega je v takšnih primerih domači dobavitelj investicijskega blaga upravičen do davčnih olajšav, ki se bodo odražale v ceni dobavljenega investicijskega blaga.
As this is a benefit that could be obtained on condition of export, as there are no changes in the export obligation of the EPCG licence holder in case of invalidation, it has been considered that the argument has to be rejected and the findings remain unchanged.
Ker je ta ugodnost pogojena z izvozom - v primeru razveljavitve se za imetnika dovoljenja EPCG ta pogoj ne spremeni - je treba to trditev ovreči, ugotovitve pa ostanejo nespremenjene.
The EPCG scheme provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
Shema EPCG zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe.
The duty reduction, or in case of domestic sourcing, the refund of the taxes or exemption therefrom, constitute a financial contribution by the GOI, since this concession decreases the GOI’s revenue, which would be otherwise due.
Znižanje dajatev ali v primeru nabave na notranjem trgu povračilo ali oprostitev davkov pomenijo finančni prispevek indijske vlade, saj ta koncesija zmanjša prihodek indijske vlade, ki bi ga sicer izterjala.
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 ugodnosti, saj dajatve, privarčevane pri uvozu, izboljšajo njegovo likvidnost.
In case of excise duty refund/exemption, the refund or exemption from excise duty confers a benefit to the exporter, because the duties saved on purchase of the capital goods improve its liquidity.
V primeru povračila/oprostitve trošarine to povračilo ali oprostitev izvozniku zagotavlja ugodnosti, ker dajatve, privarčevane pri nakupu investicijskega blaga, izboljšajo njegovo likvidnost.
Furthermore, the EPCG scheme is contingent in law upon export performance, since such licences can not be obtained without a commitment to export.
Poleg tega je shema EPCG zakonsko pogojena z izvozom, ker takšnih dovoljenj ni mogoče dobiti brez izpolnjevanja izvoznih obveznosti.
This scheme cannot be considered a permissible system for remission of prior-stage cumulative indirect taxes or a permissible duty drawback or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Ta shema se ne more šteti za dovoljen sistem odpusta kumulativnih posrednih davkov iz prve faze ali dovoljen sistem povračila dajatev ali nadomestnih 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, items (h) and (i), to the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi iz točke (h) in (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne uporablja za proizvodnjo izvoznih izdelkov.
In case of remission of prior-stage cumulative indirect taxes, it should be noted that the exporters would not be entitled to the same remission if they were not bound by the export obligation.
V primeru odpusta kumulativnih posrednih davkov iz prve faze je treba upoštevati, da izvozniki ne bi bili upravičeni do enakega odpusta, če jih ne bi zavezovale izvozne obveznosti.
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 or unpaid/refunded excise duty on domestically purchased goods, as applicable, spread across a period which reflects the normal depreciation period of such capital goods.
Višina subvencije je bila izračunana v skladu s členom 7(3) osnovne uredbe na osnovi neplačanih carin na uvoženo investicijsko blago ali neplačanih/povrnjenih trošarin na blago, kupljeno na notranjem trgu, med obdobjem, ki odraža običajno obdobje amortizacije takšnega investicijskega blaga.
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 ustaljeno prakso je bil tako izračunan znesek, ki se nanaša na OPP, prilagojen tako, da so se mu za to obdobje dodale obresti, s čimer se je upoštevala polna vrednost ugodnosti v določenem času.
The commercial interest rate during the review investigation period in India was considered appropriate for this purpose.
V ta namen se je kot primerna štela komercialna obrestna mera v Indiji v obdobju preiskave v zvezi s pregledom.
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 je bil ta znesek subvencije dodeljen za prihodek od izvoza med OPP kot ustrezni 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 EPCG were submitted.
Predložene so bile nekatere pripombe v zvezi z nekaterimi podrobnostmi izračuna ugodnosti iz sheme EPCG.
Contrary to the submission of some exporting producers, even EPCG 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 EPCG-kredite, prejete za izvoz izdelkov, različnih od zadevnega izdelka.
No obligation exists under EPCGS which limits the use of the benefit to the importation of duty-free input material linked to a specific product.
V skladu z EPCGS ni omejitev glede uporabe kreditov za uvoz surovinskega materiala brez dajatev, povezanega z določenim izdelkom.
Consequently, the product concerned can benefit from all EPCG benefit generated.
Posledično se lahko v zvezi z zadevnim izdelkom koristijo vse prejete ugodnosti iz EPCG.
Four companies in the sample benefited from this scheme during the RIP with subsidy margins ranging up to 1,45 %, for one company the benefit was found negligible.
Štiri družbe v vzorcu so imele med OPP ugodnosti iz te sheme s stopnjami subvencije do 1,45 %, pri čemer so bile ugodnosti za eno družbo zanemarljive.
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the EXIM policy 04-09 and chapters 4.1 to 4.30 of the HOP I 04-09.
Podroben opis sheme je vključen v odstavke 4.1.1 do 4.1.14 politike EXIM 2004–2009 in poglavja 4.1 do 4.30 HOP I 2004–2009.
This scheme was called ‘Advance Licence Scheme’ during the previous review investigation that led to the imposition of the definitive countervailing duty currently in force.
Ta shema se je med prejšnjo preiskavo v zvezi s pregledom, zaradi katere je bila uvedena zdaj veljavna dokončna izravnalna dajatev, imenovala „shema vnaprej pridobljenih dovoljenj“.
The AAS consists of six sub-schemes, as described in more detail in recital 79.
Shemo AAS sestavlja šest podshem, ki so natančneje opisane v uvodni izjavi (79).
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the AAS physical exports and for the AAS for annual requirement.
Proizvajalci izvozniki in trgovci izvozniki, ki so „vezani“ na spremljajoče proizvajalce, so upravičeni do fizičnega izvoza AAS in do AAS za letne potrebe.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the EXIM policy 04-09, such as suppliers of an export oriented unit (EOU), are eligible for AAS deemed export.
Glavni izvajalci, ki dobavljajo kategorijam „predvidenega izvoza“, navedenim v odstavku 8.2 politike EXIM 2004–2009, kot so dobavitelji za izvozno usmerjeno enoto (EOU), so upravičeni do predvidenega izvoza AAS.
Finally, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order (ARO) and back-to-back inland letter of credit.
Končno so vmesni dobavitelji proizvajalcev izvoznikov upravičeni do ugodnosti „predvidenega izvoza“ v okviru podshem za vnaprejšnjo pripustitev naročil (ARO) in back to back notranjega akreditiva (back to back inland letter of credit).
Advance authorisations can be issued for:
Vnaprejšnja dovoljenja se lahko izdajo za:
physical exports: this is the main sub-scheme.
Fizični izvoz: to je glavna podshema.
Import allowance and export obligation, including the type of export product are specified in the licence;
Uvozno nadomestilo in izvozna obveznost, vključno z vrsto izvoznega izdelka, sta navedena v dovoljenju.
annual requirement: such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Letne potrebe: takšno dovoljenje ni vezano na določen izvozni izdelek, ampak na širšo skupino izdelkov (npr. kemični in sorodni izdelki).
The licence holder can — up to a certain value threshold set by its past export performance — import duty-free any input to be used in manufacturing any of the items falling under such a product group.
Imetnik dovoljenja lahko – do določene mejne vrednosti, opredeljene glede na pretekli izvoz – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
It can choose to export any resultant product falling under the product group using such duty-exempt material;
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli izdelka, ki spada v takšno skupino izdelkov.
intermediate supplies: this sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Vmesne dobave: ta podshema zajema primere, kjer nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni postopek.
It can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies.
Brez dajatev lahko uvaža surovine in za ta namen prejme AAS za vmesne dobave.
The ultimate exporter finalises the production and is obliged to export the finished product;
Končni izvoznik dokonča proizvodnjo in je obvezan izvoziti končni izdelek.
deemed exports: this sub-scheme allows a main contractor to import inputs free of duty which are required in manufacturing goods to be sold as ‘deemed exports’ to the categories of customers mentioned in paragraph 8.2(b) to (f), (g), (i) and (j) of the EXIM policy 04-09.
Predvideni izvoz: ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ proda kategorijam kupcev iz odstavka 8.2.(b) do (f),(g),(i) in (j) politike EXIM 2004–2009.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
Indijska vlada trdi, da se predvideni izvoz nanaša na tiste transakcije, pri katerih dobavljeno blago ne zapusti države.
A number of categories of supply is regarded as deemed exports provided the goods are manufactured in India, e.g. supply of goods to an EOU or to a company situated in a special economic zone (SEZ);
Kot predvideni izvoz se šteje več kategorij dobave, če se blago izdeluje v Indiji, npr. dobava blaga EOU ali družbi v posebni ekonomski coni (SEZ).
ARO: the AAS holder intending to source the inputs from indigenous sources, in lieu of direct import, has the option to source them against AROs.
ARO: Imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva z ARO.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of the EXIM policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do ugodnosti predvidenega izvoza, kot so določene v odstavku 8.3 politike EXIM 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
back-to-back inland letter of credit: this sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
Back to back notranji akreditiv: Ta podshema spet zajema domače dobave imetniku vnaprejšnjega dovoljenja.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik vnaprejšnjega dovoljenja lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
The authorisation will be invalidated by the bank for direct import, only in respect of the value and volume of items being sourced indigenously instead of importation.
Banka razveljavi dovoljenje za neposreden uvoz le za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the EXIM policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači dobavitelj je upravičen do ugodnosti predvidenega izvoza, kot je določeno v odstavku 8.3 politike EXIM 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in povračilo končne trošarine).
It was established that during the RIP two cooperating exporters availed of benefits from two of the sub-schemes above, linked to the product concerned, i.e. (i) ALS/AAS physical exports and (ii) ALS for intermediate supplies.
Ugotovljeno je bilo, da sta med OPP dva sodelujoča izvoznika imela ugodnosti od dveh navedenih podshem, povezanih z zadevnim izdelkom, in sicer (i) ALS/AAS za fizični izvoz in (ii) ALS za vmesne dobave.
It was therefore not necessary to establish the countervailability of the remaining sub-schemes.
Zato ni bilo treba določiti možnosti uvedbe izravnalnega ukrepa za ostale podsheme.
Following the imposition of the definitive countervailing duty currently in force, the GOI modified the verification system applicable to ALS/AAS.
Indijska vlada je po vzpostavitvi zdaj veljavne dokončne izravnalne dajatve spremenila sistem preverjanja, ki se uporablja za ALS/AAS.
For verification purposes by the Indian authorities, an Advance Authorisation holder is legally obliged to maintain ‘a true and proper account of consumption and utilisation of duty-free imported/domestically procured goods’ in a specified format (chapters 4.26, 4.30 and Appendix 23 HOP I 04-09), i.e. an actual consumption register.
Za namene preverjanja s strani indijskih organov je imetnik vnaprejšnjega dovoljenja zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in porabe dajatev prostega uvoženega/na notranjem trgu nabavljenega blaga“ v določeni obliki (poglavji 4.26 in 4.30 ter dodatek 23 HOP I 2004–2009), tj. dejansko evidenco potrošnje.
This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under Appendix 23 is true and correct in all respects.
To evidenco mora preveriti zunanji zapriseženi revizor/poslovodni računovodja, ki izda potrdilo, da so predpisane evidence in ustrezna dokumentacija pregledane ter da so informacije, predložene v skladu z dodatkom 23, verodostojne in pravilne z vseh vidikov.
Nevertheless, the aforesaid provisions apply only to Advance Authorisations issued on or after 13 May 2005.
Vendar navedene določbe veljajo le za vnaprejšnja dovoljenja, izdana 13. maja 2005 ali pozneje.
For all Advance Authorisations or Advance Licenses issued before that date, holders are requested to follow the previously applicable verification provisions, i.e. to keep a true and proper account of licence-wise consumption and utilisation of imported goods in the specified format of Appendix 18 (chapter 4.30 and Appendix 18 HOP I 02-07).
Za vse vnaprejšnje odobritve ali vnaprejšnja dovoljenja, izdana pred tem datumom, morajo imetniki upoštevati prejšnje določbe o preverjanju, tj. voditi morajo verodostojno in ustrezno poslovno knjigo potrošnje in porabe uvoženega blaga v zvezi z dovoljenjem v določeni obliki iz dodatka 18 (poglavje 4.30 in dodatek 18 HOP I 2002–2007).
In regard to the sub-schemes used during the RIP by the two exporting producers in the sample, i.e. physical exports and intermediate supplies, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the licences.
V zvezi s podshemami, ki sta jih med OPP uporabljala dva sodelujoča proizvajalca izvoznika v vzorcu, tj. fizični izvoz in vmesne dobave, indijska vlada določi vrednost in količino nadomestila za uvoz in izvozne obveznosti, kar je navedeno v dovoljenjih.