natgillin/translations-raw huggingface dataset:
The product covered by this review is the same product as the one concerned by Council Regulation (EC) No 1628/2004, namely graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm3 or more and an electrical resistance of 6,0 μΩ.m or less, falling within CN code ex85451100 and nipples used for such electrodes, falling within CN code ex85459090 whether imported together or separately, originating in India.
Izdelek, zajet v tem pregledu, je enak izdelek kot izdelek, ki ga zadeva Uredba Sveta (ES) št. 1628/2004, namreč grafitne elektrode, ki se uporabljajo za električne peči, navidezne gostote 1,65 g/cm3 ali več in električnega upora 6,0 μΩ.m ali manj, in se uvrščajo pod oznako KN ex85451100, in šob, ki se uporabljajo za takšne elektrode in se uvrščajo pod oznako KN ex85459090, ne glede na to, ali so uvožene skupaj ali ločeno, s poreklom iz Indije.
On the basis of the information submitted by the GOI and the cooperating exporting producers and the replies to the Commission's questionnaire, the following schemes, which allegedly involve the granting of subsidies, were investigated:
Na podlagi informacij, ki so jih predložili IV in sodelujoča proizvajalca izvoznika, ter izpolnjenega vprašalnika Komisije so bile preiskane naslednje sheme, ki domnevno vključujejo dodeljevanje subvencij:
Advance Authorisation Scheme (formerly known as Advance Licence Scheme),
„Advance Authorization Scheme“ (prej znana kot „Advance Licence Scheme“) – shema vnaprejšnjih odobritev;
Duty Entitlement Passbook Scheme,
„Duty Entitlement Passbook Scheme“ – shema za preložitev uvoznih dajatev;
Export Promotion Capital Goods Scheme,
„Export Promotion Capital Goods“ – shema za podporo izvozu investicijskega blaga;
Income Tax Exemption,
oprostitev davka na dohodek;
Electricity Duty Exemption of the State of Madhya Pradesh.
oprostitev dajatve za elektriko države Madhja Pradeš.
The schemes (a) to (c) specified above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act).
Zgoraj navedene sheme od (a) do (c) temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Zakon o zunanjetrgovinskem poslovanju pooblašča IV za izdajo uradnih obvestil glede izvozne in uvozne politike.
These are summarised in Export and Import Policy documents, which are issued by the Ministry of Commerce every five years and updated regularly.
Ta so povzeta v dokumentih „izvozne in uvozne politike“, ki jih vsakih pet let izda Ministrstvo za trgovino in se redno posodabljajo.
One Export and Import Policy document is relevant to the RIP of this case, namely the one covering the period 1 September 2004 to 31 March 2009 (EXIM-policy 04-09).
Eden od dokumentov izvozne in uvozne politike je pomemben za OPP te zadeve, namreč tisti, ki zajema obdobje od 1. septembra 2004 do 31. marca 2009 (politika „EXIM 04-09“).
In addition, the GOI also sets out the procedures governing the EXIM-policy 04-09 in a ‘Handbook of Procedures — 1 September 2004 to 31 March 2009, Volume I’ (HOP I 04-09).
Poleg tega IV določa postopke, ki urejajo politiko EXIM 04-09, v „Priročniku postopkov – od 1. septembra 2004 do 31. marca 2009, Zvezek I“ („HOP I 04-09“).
The Income Tax Scheme specified above under (d) is based on the Income Tax Act of 1961, which is amended yearly by the Finance Act.
Shema davka na dohodek, navedena zgoraj pod točko (d), temelji na Zakonu o davku na dohodek iz leta 1961, ki ga letno spreminja Zakon o financah.
The Electricity Duty Exemption scheme specified in recital 12(e) is based on Section 3-B of the Madhya Pradesh Electricity Duty Act of 1949.
Shema oprostitve dajatve za elektriko, navedena pod točko (e) zgoraj, temelji na oddelku 3-B Zakona Madhja Pradeš o dajatvi za elektriko iz leta 1949.
In accordance with Article 11(10) of the basic anti-subsidy Regulation, the Commission invited the GOI for additional consultations with respect to both changed and unchanged schemes with the aim of clarifying the factual situation as regards the alleged schemes and arriving at a mutually agreed solution.
V skladu s členom 11(10) osnovne protisubvencijske uredbe je Komisija pozvala IV k dodatnemu posvetovanju glede spremenjenih in nespremenjenih shem z namenom pojasnitve dejanskega stanja glede domnevnih shem in iskanja sporazumne rešitve.
Following these consultations, and in the absence of a mutually agreed solution in relation to these schemes, the Commission included all these schemes in the investigation of subsidisation.
Po tem posvetu in glede na odsotnost sporazumne rešitve v zvezi s temi shemami je Komisija vse te sheme vključila v preiskavo subvencioniranja.
Specific Schemes
Posebne sheme
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 vsebovan v odstavkih 4.1.1 do 4.1.14 EXIM-politike 04-09 in poglavjih 4.1 do 4.30 HOP I 04-09.
This scheme was called Advance Licence Scheme during the previous review investigation that led to the imposition by Regulation (EC) No 1628/2004 of the definitive countervailing duty currently in force.
Shema je bila imenovana shema vnaprejšnjih dovoljenj med prejšnjo preiskavo v zvezi s pregledom, zaradi katere je bila z Uredbo (ES) št. 1628/2004 uvedena zdaj veljavna dokončna izravnalna dajatev.
The AAS consists of six sub-schemes, as described below in more detail.
AAS sestavlja šest podshem, ki so natančneje opisane v nadaljevanju.
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“, omenjenim v odstavku 8.2 EXIM-politike 04-09, kot so dobavitelji za izvozno usmerjeno enoto („IUE“), so upravičeni do AAS za predviden izvoz.
Eventually, 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 pa so vmesni dobavitelji proizvajalcev izvoznikov upravičeni do ugodnosti „predvidenega izvoza“ po podshemi „Advance Release Order“ – shemi za vnaprejšnjo pripustitev naročil – („ARO“) in podshemi vzajemnega notranjega akreditiva.
‘Physical’ in this context means that the export product has to leave Indian territory.
„Fizični“ v tem okviru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
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: Takšna odobritev ni vezana na določen izvozni izdelek, ampak na širšo skupino izdelkov (npr. kemični in povezani 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, določene glede na pretekle izvozne rezultate – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
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.
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 glavnemu izvajalcu omogoča brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ prodajo kategorijam kupcev, omenjenim v odstavkih 8.2(b) do (f),(g),(i) in (j) EXIM-politike 04-09.
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).
Številne kategorije dobav se štejejo za predvideni izvoz, če je blago izdelano v Indiji, npr. dobava blaga IUE ali družbi, ki je v posebni ekonomski coni („PEC“).
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.
In such cases the Advance Authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V tem primeru je vnaprejšnja odobritev validirana kot ARO in potrjena domačemu dobavitelju ob dobavi v njej določenih izdelkov.
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 subvencij predvidenega izvoza, kot so določene v odstavku 8.3 EXIM-politike 04-09 (tj. AAS za povračilo za vmesne dobave/predvideni izvoz, povračilo za predvideni izvoz in vračila končnih trošarin).
Back to back inland letter of credit: This sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
Vzajemni notranji akreditiv: Ta podshema spet zajema domače dobave imetniku vnaprejšnje odobritve.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik vnaprejšnje odobritve 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 odobritev za neposredni uvoz samo 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 EXIM-politike 04-09 (tj. AAS za vmesne dobave/predvideni izvoz, povračilo za predviden izvoz in vračilo končnih trošarin).
It was established that during the RIP one of the cooperating exporters obtained concessions under the first sub-scheme, i.e. AAS physical exports.
Ugotovljeno je bilo, da je med OPP eden od sodelujočih izvoznikov pridobil koncesije za prvo podshemo, tj. za fizični izvoz AAS.
It is therefore not necessary to establish the countervailability of the remaining sub-schemes.
Zato ni treba ugotavljati uvedbe izravnalnih ukrepov ostalih podshem.
Following the imposition by Regulation (EC) No 1628/2004 of the definitive countervailing duty currently in force, the GOI has modified the verification system applicable to AAS.
Po uvedbi zdaj veljavne izravnalne dajatve z Uredbo (ES) št. 1628/2004 je IV spremenila sistem preverjanja, ki se uporablja za AAS.
In concrete terms, 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 vnaprejšnje odobritve zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in brez dajatev uvoženega/brez trošarin nabavljenega blaga“ v določeni obliki (poglavji 4.26, 4.30 in Dodatek 23 HOP I 04-09), 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 preverjati neodvisni revizor ali stroškovni in notranji računovodja, ki izda potrdilo z izjavo, da so bile predpisane evidence in ustrezni zapisi preučeni ter so informacije, sporočene v okviru Dodatka 23, resnične in pravilne v vseh pogledih.
Nevertheless, the aforesaid provisions apply only to Advance Authorisations issued on or after 13 May 2005.
Ne glede na to, se navedene določbe uporabljajo le za vnaprejšnje odobritve, izdane 13. maja 2005 ali pozneje.
For all Advance Authorisations or Advance Licences 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, izdane pred navedenim 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 02-07).
With regard to the sub-scheme used during the RIP by the cooperating exporting producer, i.e. physical exports, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Authorisation.
V zvezi s podshemami, ki jih je med OPP uporabljal sodelujoči proizvajalec izvoznik, tj. fizični izvoz, IV določi vrednost in količino nadomestila za uvoz in obveznosti izvoza, kar je navedeno v odobritvi.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the Authorisation.
Poleg tega morajo vladni uslužbenci v času uvoza in izvoza na odobritev 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 iz te sheme, določi IV na osnovi standardnih input-output normativov („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 objavljeni v HOP II 04-09.
Imported input materials are not transferable and have to be used to produce the resulting export product.
Uvožene surovine niso prenosljive in jih je treba uporabiti za proizvodnjo nastalega izvoznega izdelka.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of six months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj po 6 mesecev).
The review investigation established that the Advanced Licences used for importing raw materials during the RIP had been issued before 13 May 2005.
V preiskavi v zvezi s pregledom je bilo ugotovljeno, da so bila vnaprejšnja dovoljenja za uvoz surovin med OPP izstavljena pred 13. majem 2005.
Therefore, the new verification requirements stipulated by the Indian authorities in HOP I 04-09, as described in recital 21, had not yet been tested in practice.
Zato nove zahteve za preverjanje, ki so jih določili indijski organi v HOP I 04-09, kakor je opisano v gornji uvodni izjavi 21, še niso bile preskušene v praksi.
Furthermore, the company could not show that the necessary actual consumption and stock registers had been kept in the format required by Chapter 4.30 and Appendix 18 of HOP I 02-07, as applicable to Advanced Licences issued before 13 May 2005.
Poleg tega družba ni mogla pokazati, da so bile potrebne evidence o dejanski potrošnji in zalogah vodene v obliki, zahtevani v poglavju 4.30 in Dodatku 18 HOP I 02-07, kakor velja za vnaprejšnja dovoljenja, izdana pred 13. majem 2005.
Account taken of this situation, it is considered that the investigated exporter was not able to demonstrate that the relevant EXIM provisions at the time were met.
Glede na to se šteje, da preiskovani izvoznik ni mogel dokazati, da so bile ustrezne določbe EXIM izpolnjene.
The cooperating exporter who had made use of AAS during the RIP argued that it had voluntarily submitted the advance licenses used, although they were issued before 13 May 2005, to verification by a certified accountant according to the requisites of the HOP I 04-09, and that this demonstrates that a proper verification system now exists under the new provisions of the HOP.
Sodelujoči izvoznik, ki je uporabljal AAS med OPP, je trdil, da je prostovoljno predložil vnaprejšnje odobritve, ki so se uporabljale, čeprav so bile izdane pred 13. majem 2005, v preverjanje pooblaščenemu revizorju v skladu z zahtevami iz HOP I 04-09, in da to kaže na obstoj primernega sistema preverjanja na podlagi novih določb HOP.
A certificate in the form of Appendix 23 of the HOP, signed by a certified accountant and dated 1 February 2008, was indeed submitted to the Commission services during the verification at the company's premises.
Potrdilo v obliki Dodatka 23 HOP, ki ga je podpisal pooblaščeni revizor in je bilo izdano 1. februarja 2008, je bilo dejansko predloženo službam Komisije med preverjanjem prostorov družbe.
However, given that the advance licences were dated as of 2004, and the new HOP provisions did not apply to them, it must be concluded that this was a voluntary exercise by the company, which does not demonstrate that an effective verification system was actually implemented by the GOI.
Glede na to, da so bile vnaprejšnje odobritve veljavne od leta 2004 in se nove določbe HOP zanje niso uporabljale, pa je treba skleniti, da je bilo to prostovoljno dejanje družbe, ki ne dokazuje, da je IV dejansko izvajala učinkovit sistem preverjanja.
Furthermore, it was not shown that the excess duty remission, as calculated by the certified accountant, was actually repaid to the government.
Poleg tega ni bilo dokaza, da je bil presežni odpust dajatev, kakor ga je izračunal pooblaščeni revizor, dejansko povrnjen vladi.
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 exporters.
Oprostitev uvoznih dajatev je v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe subvencija, tj. finančni prispevek IV, katerega ugodnosti so uživali preiskovani izvozniki.
In addition, AAS for physical exports is 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“ 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 uživati ugodnosti iz teh shem.
The sub-scheme used in the present case cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Poleg tega se v tem primeru uporabljena podshema ne more šteti kot dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjuje namreč strogih predpisov iz točke (i) Priloge 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 any 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) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
IV dejansko ni uporabila sistema ali postopka preverjanja, s katerim bi se lahko preverilo, ali so bile surovine porabljene pri proizvodnji izvoženega izdelka in v kakšnem obsegu (Priloga II(II)(4) osnovne uredbe 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 they do not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
SION sami se ne morejo šteti za sistem preverjanja dejanske potrošnje, ker IV ne omogočajo dovolj natančnega preverjanja količin surovin, ki so bile porabljene pri proizvodnji blaga za izvoz.
Furthermore, an effective control done by the GOI based on a correctly kept actual consumption register did not take place during the RIP.
Poleg tega IV v OPP ni opravila učinkovitega nadzora na osnovi pravilno vodene evidence dejanske 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 IV ni izvedla dodatne preučitve 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).
This sub-scheme is therefore countervailable.
Proti tej podshemi se torej lahko uvedejo izravnalni ukrepi.
As set out in Annexes II(II) and III(II) of 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.
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 sub-scheme used for the product concerned during the RIP (numerator).
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 s podshemo, uporabljeno za zadevni izdelek med OPP (števec).
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 v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prepeljanimi količinami.
The subsidy rate established in respect of this scheme during the RIP for the cooperating producer concerned amounts to 0,3 %.
Stopnja subvencije, določena za to shemo med OPP za sodelujočega proizvajalca je 0,3 %.
Duty Entitlement Passbook Scheme (DEPBS)
„Duty Entitlement Passbook Scheme“ – shema za preložitev plačila uvoznih dajatev („DEPBS“)