natgillin/translations-raw huggingface dataset:
The exemption, remission or deferral of prior-stage cumulative indirect taxes [5] on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste) [6].
Oprostitev, odpust ali odlog plačila kumulativnih posrednih davkov [5] iz predhodne faze za blago ali storitve, uporabljene v proizvodnji blaga za izvoz, ki presegajo oprostitev, odpust ali odlog kumulativnih posrednih davkov iz predhodne faze za blago ali storitve, uporabljene v proizvodnji podobnih izdelkov za domačo porabo, vendar le pod pogojem, da se plačilo teh kumulativnih posrednih davkov iz prve faze lahko za izvožene izdelke oprosti, odpusti ali odloži, tudi če se njihovo plačilo ne oprosti, odpusti ali odloži za podobne izdelke, namenjene domači porabi, če se kumulativni posredni davki iz prvotne faze zaračunajo za vložke, ki se porabijo v proizvodnji izvoženega izdelka (ob upoštevanju običajne opustitve zaradi odpadkov) [6].
This item shall be interpreted in accordance with the guidelines on consumption of inputs in the production process contained in Annex II.
Ta točka se razlaga v skladu s smernicami o porabi vložkov v proizvodnem procesu iz Priloge II.
The remission or drawback of import charges [7] in excess of those levied on imported inputs that are consumed in the production of the exported product (making normal allowance for waste); provided, however, that in particular cases a firm may use a quantity of home market inputs equal to, and having the same quality and characteristics as, the imported inputs as a substitute for them in order to benefit from this provision if the import and the corresponding export operations both occur within a reasonable time period, not to exceed two years.
Odpust ali povračilo uvoznih dajatev, ki presega dajatve [7], zaračunane za uvožene vložke, porabljene v proizvodnji izvoženih izdelkov (ob upoštevanju običajne opustitve zaradi odpadkov), vendar le pod pogojem, da v posebnih primerih podjetje lahko kot nadomestilo za uvožene vložke uporabi enako količino vložkov iz domačega trga, ki so enake kakovosti in imajo enake lastnosti, da izkoristi ugodnosti te določbe, če se uvoz in ustrezni izvoz izvedeta v okviru ustreznega časovnega obdobja, ki ne sme presegati dveh let.
This item shall be interpreted in accordance with the guidelines on consumption of inputs in the production process contained in Annex II and the guidelines in the determination of substitution drawback systems as export subsidies contained in Annex III.
Ta točka se razlaga v skladu s smernicami za porabo vložkov v proizvodnem procesu iz Priloge II in smernicami za določitev nadomestnih sistemov povračila za izvozne subvencije iz Priloge III.
The provision by governments (or special institutions controlled by governments) of export credit guarantee or insurance programmes, of insurance or guarantee programmes against increases in the cost of exported products or of exchange risk programmes, at premium rates which are inadequate to cover the long-term operating costs and losses of the programmes.
Programi jamstev za izvozna posojila ali programi zavarovanja izvoznih posojil, programi zavarovanj in jamstev proti zvišanju stroškov izvoženih izdelkov ali programi za kritje tečajnega tveganja, ki jih zagotavljajo vlade (ali posebne ustanove pod njihovim nadzorom) s premijskimi stopnjami, ki ne zadoščajo za kritje dolgoročnih stroškov poslovanja in izgub programov.
The grant by governments (or special institutions controlled by and/or acting under the authority of governments) of export credits at rates below those which they actually have to pay for the funds so employed (or would have to pay if they borrowed on international capital markets in order to obtain funds of the same maturity and other credit terms and denominated in the same currency as the export credit), or the payment by them of all or part of the costs incurred by exporters or financial institutions in obtaining credits, in so far as they are used to secure a material advantage in the field of export credit terms.
Izvozna posojila, ki jih odobrijo vlade (ali posebne ustanove, ki so pod njihovim nadzorom ali delujejo pod njihovim vodstvom) po obrestnih merah, nižjih od obrestnih mer, ki se morajo dejansko plačati za tako porabljena sredstva (ali bi jih morali plačati, če bi jih najeli na mednarodnih kapitalskih trgih za pridobitev sredstev enake ročnosti in pod istimi pogoji in izražene v isti valuti kakor izvozno posojilo), ali plačilo s strani vlade vseh ali dela stroškov, ki jih imajo izvozniki ali finančne ustanove pri pridobivanju posojil, če se ta porabijo za zagotavljanje znatne prednosti na področju pogojev za izvozna posojila.
Provided, however, that if a Member of the WTO is a party to an international undertaking on official export credits to which at least 12 original such Members are parties as of 1 January 1979 (or a successor undertaking which has been adopted by those original Members), or if in practice a Member of the WTO applies the interest rates provisions of the relevant undertaking, an export credit practice which is in conformity with those provisions shall not be considered an export subsidy.
Če je članica WTO pogodbenica Mednarodne zaveze o uradnih izvoznih posojilih, ki je imela 1. januarja 1979 vsaj 12 takšnih prvotnih članic pogodbenic (ali poznejše zaveze, ki so jo sprejele te prvotne članice), ali če članica WTO v praksi uporablja določbe o obrestnih merah iz ustrezne zaveze, se praksa izvoznega kreditiranja, ki je v skladu s temi določbami, ne šteje za izvozno subvencijo.
Any other charge on the public account constituting an export subsidy in the sense of Article XVI of the GATT 1994.
Vsa druga javna sredstva, ki predstavljajo izvozno subvencijo v smislu člena XVI GATT iz leta 1994.
‘Commercially available’ means that the choice between domestic and imported products is unrestricted and depends only on commercial considerations.
Izraz „na voljo na trgu“ pomeni, da izbira med domačimi in uvoženimi proizvodi ni omejena in da je odvisna samo od komercialnih premislekov.
For the purpose of this Regulation:‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property, ‘import charges’ means tariffs, duties, and other fiscal charges not elsewhere enumerated in this note that are levied on imports, ‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges, ‘prior-stage’ indirect taxes are those levied on goods or services used directly or indirectly in making the product, ‘cumulative’ indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding state of production, ‘remission’ of taxes includes the refund or rebate of taxes, ‘remission or drawback’ includes the full or partial exemption or deferral of import charges.
V tej uredbi:izraz „neposredni davki“ pomeni davke od plač, dobičkov, obresti, najemnin, licenčnin in vseh drugih oblik prihodka ter davke od lastništva nad nepremičninami, izraz „uvozne dajatve“ pomeni tarife, carine in druge finančne dajatve, ki niso naštete drugje v tej opombi in se obračunajo za uvoz, izraz „posredni davki“ pomeni prometni davek, trošarine, davek na dodano vrednost, davek od franšiz, takse, davek na prenos, davek od zalog in opreme, dajatve na meji in vse druge davke, ki ne spadajo pod neposredne davke in uvozne dajatve, posredni davki „iz predhodne faze“ so davki, ki se obračunajo za blago ali storitve, uporabljene neposredno ali posredno pri izdelavi proizvoda, „kumulativni“ posredni davki so davki, ki se obračunajo v več fazah, če ni mehanizma za naknadno kreditiranje davka, če se blago ali storitve, za katere velja davek v eni fazi proizvodnje, uporabijo v poznejši fazi proizvodnje, „odpust davkov“ vključuje povračilo ali znižanje davkov, „odpust ali povračilo“ vključuje v celoti ali delno oprostitev ali odložitev plačila uvoznih dajatev.
Deferral may not amount to an export subsidy where, for example, appropriate interest charges are collected.
Odlog ne sme znašati toliko kolikor izvozna subvencija, če se na primer plačujejo ustrezne obresti.
Point (h) does not apply to value added tax systems and border-tax adjustment in lieu thereof; the problem of the excessive remission of value added taxes is exclusively covered by point (g).
Točka (h) se ne uporablja za sisteme davka na dodano vrednost in izravnave dajatev na meji namesto njih, vprašanje čezmernega odpusta davkov na dodano vrednost je obravnavano izključno v točki (g).
GUIDELINES ON CONSUMPTION OF INPUTS IN THE PRODUCTION PROCESS [1]
SMERNICE O PORABI VLOŽKOV V PROIZVODNEM PROCESU [1]
Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
Sheme rabata na posredne davke lahko dopuščajo oprostitev, odpust ali odložitev plačila kumulativnih posrednih davkov iz predhodne faze, zaračunanih za vložke, ki se porabijo v proizvodnji izvoženega izdelka (ob upoštevanju običajne opustitve zaradi odpadkov).
Similarly, drawback schemes can allow for the remission or drawback of import charges levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
Podobno lahko sheme povračil dopuščajo odpust ali povračilo uvoznih dajatev, zaračunanih za vložke, ki se porabijo v proizvodnji izvoženega izdelka (ob upoštevanju običajne opustitve zaradi odpadkov).
The illustrative list of export subsidies in Annex I makes reference to the term ‘inputs that are consumed in the production of the exported product’ in points (h) and (i).
Ponazoritveni seznam izvoznih subvencij v Prilogi I se sklicuje na izraz „vložki, ki se porabijo v proizvodnji izvoženega izdelka“ iz točk (h) in (i).
Pursuant to point (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.
V skladu s točko (h) lahko sheme rabata na posredne davke predstavljajo izvozno subvencijo, če privedejo do oprostitve, odpusta ali odložitve plačila kumulativnih posrednih davkov iz predhodne faze, ki presegajo znesek takih dejansko zaračunanih davkov za vložke, ki se porabijo v proizvodnji izvoženega izdelka.
Pursuant to point (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product.
V skladu s točko (i) lahko sheme povračil predstavljajo izvozno subvencijo, če privedejo do odpusta ali povračila uvoznih dajatev, ki presegajo dejansko zaračunane dajatve za vložke, ki se porabijo v proizvodnji izvoženega izdelka.
Both points stipulate that normal allowance for waste must be made in findings regarding consumption of inputs in the production of the exported product.
Obe točki določata, da je treba pri ugotovitvah glede porabe vložkov v proizvodnji izvoženega izdelka upoštevati običajne opustitve zaradi odpadkov.
Point (i) also provides for substitution, where appropriate.
Točka (i) prav tako predvideva možnost nadomestila, kjer je to primerno.
In examining whether inputs are consumed in the production of the exported product, as part of a countervailing duty investigation pursuant to this Regulation, the Commission must normally proceed on the following basis.
Komisija mora pri preučevanju, ali se vložki porabijo v proizvodnji izvoženega izdelka, kot del preiskave o izravnalni dajatvi v skladu s to uredbo, navadno ravnati na naslednji način.
Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the Commission must normally first determine whether the government of the exporting country has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.
Kadar se domneva, da gre pri shemi rabata na neposredne davke ali shemi povračila za subvencijo zaradi prevelikega rabata ali presežnega povračila posrednih davkov ali uvoznih dajatev na vložke, porabljene v proizvodnji izvoženega izdelka, mora Komisija navadno najprej določiti, ali ima vlada države izvoznice vzpostavljen sistem ali postopek, ki ga tudi uporablja, da bi potrdila, kateri vložki se porabijo v proizvodnji izvoženega izdelka in v kakšnih količinah.
Where such a system or procedure is determined to be applied, the Commission must normally then examine the system or procedure to see whether it is reasonable, effective for the purpose intended, and based on generally accepted commercial practices in the country of export.
Kadar se določi, da se bo tak sistem ali postopek uporabil, mora Komisija navadno nato preučiti sistem ali postopek, da vidi, ali je upravičen, ali je učinkovit za želeni namen in ali temelji na splošno sprejetih trgovinskih praksah v državi izvoza.
The Commission may deem it necessary to carry out, in accordance with Article 26(2), certain practical tests in order to verify information or to satisfy itself that the system or procedure is being effectively applied.
Komisija lahko domneva, da je v skladu s členom 26(2) nujno izvesti nekatere praktične teste, da preveri informacije ali se prepriča o učinkoviti uporabi sistema ali postopka.
Where there is no such system or procedure, where it is not reasonable, or where it is instituted and considered reasonable but is found not to be applied or not to be applied effectively, a further examination by the exporting country based on the actual inputs involved will normally need to be carried out in the context of determining whether an excess payment occurred.
Kadar ni nobenega takšnega sistema ali postopka, kadar tak sistem ali postopek ni upravičen ali kadar je bilo ugotovljeno in se domneva, da je upravičen, vendar je bilo ugotovljeno, da se ne uporablja ali da se ne uporablja učinkovito, bo država izvoznica navadno morala izvesti nadaljnjo preiskavo na podlagi dejanskih vključenih vložkov, da se določi, ali je bilo plačilo presežno.
If the Commission deems it necessary, a further examination may be carried out in accordance with point 4.
Če Komisija meni, da je potrebno, se lahko izvede nadaljnja preiskava v skladu s točko 4.
The Commission must normally treat inputs as physically incorporated if such inputs are used in the production process and are physically present in the product exported.
Komisija mora vložke navadno obravnavati kot fizično vključene, če se uporabijo v proizvodnem procesu in so fizično prisotni v izvoženem izdelku.
An input need not be present in the final product in the same form in which it entered the production process.
Ni pa nujno, da ima vložek v končnem proizvodu enako obliko, v kakršni je vstopil v proizvodni proces.
In determining the amount of a particular input that is consumed in the production of the exported product, a ‘normal allowance for waste’ must normally be taken into account, and such waste must normally be treated as consumed in the production of the exported product.
Pri določanju zneska posameznega vložka, ki se porabi v proizvodnji izvoženega izdelka, je treba navadno upoštevati „običajne opustitve zaradi odpadkov“, take odpadke pa je navadno treba obravnavati kot porabljene v proizvodnji izvoženega izdelka.
The term ‘waste’ refers to that portion of a given input which does not serve an independent function in the production process, is not consumed in the production of the exported product (for reasons such as inefficiencies) and is not recovered, used or sold by the same manufacturer.
Izraz „odpadki“ se nanaša na tisti del določenega vložka, ki nima neodvisne funkcije v proizvodnem procesu, se ne porabi v proizvodnji izvoženega izdelka (na primer zaradi neučinkovitosti) in ga ne predela, uporabi ali proda isti proizvajalec.
The Commission’s determination of whether the claimed allowance for waste is ‘normal’ must normally take into account the production process, the average experience of the industry in the country of export, and other technical factors, as appropriate.
Komisija mora pri določanju, ali je zahtevana opustitev zaradi odpadkov „običajna“, navadno upoštevati proizvodni proces, povprečne izkušnje industrije v državi izvoznici in druge tehnične dejavnike, če je to primerno.
The Commission must bear in mind that an important question is whether the authorities in the exporting country have reasonably calculated the amount of waste, when such an amount is intended to be included in the tax or duty rebate or remission.
Komisija mora upoštevati, da je pomembno vprašanje, ali so organi v državi izvoznici primerno izračunali količino odpadkov, kadar se namerava taka količina vključiti v znižanje ali odpust davka ali dajatve.
Inputs consumed in the production process are inputs physically incorporated, energy, fuels and oil used in the production process and catalysts which are consumed in the course of their use to obtain the exported product.
Vložki, porabljeni v proizvodnem procesu, so fizično vključeni vložki, energija, gorivo in olja, uporabljena v proizvodnem procesu in katalizatorjih, ki se porabijo med njihovo uporabo, da dobimo proizvod za izvoz.
GUIDELINES IN THE DETERMINATION OF SUBSTITUTION DRAWBACK SYSTEMS AS EXPORT SUBSIDIES
SMERNICE ZA DOLOČITEV NADOMESTNIH SISTEMOVPOVRAČIL ZA IZVOZNE SUBVENCIJE
Drawback systems can allow for the refund or drawback of import charges on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those submitted for the imported inputs.
Sistemi povračil lahko dopuščajo nadomestilo ali povračilo uvoznih dajatev za vložke, ki se porabijo v proizvodnem procesu drugega izdelka, kadar izvoz tega izdelka vsebuje domače vložke, ki so enake kakovosti in enakih lastnosti kakor vložki, predloženi za uvožene vložke.
Pursuant to point (i) of Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
V skladu s točko (i) Priloge I lahko nadomestni sistemi povračil predstavljajo izvozno subvencijo, če privedejo do presežnega povračila uvoznih dajatev, zaračunanih na začetku za uvožene vložke, za katere se zahteva povračilo.
In examining any substitution drawback system as part of a countervailing duty investigation pursuant to this Regulation, the Commission must normally proceed on the following basis:
Komisija mora pri preučevanju katerega koli nadomestnega sistema povračil v okviru preiskave o izravnalni dajatvi v skladu s to uredbo navadno ravnati na naslednji način:
point (i) of Annex I stipulates that home market inputs may be substituted for imported inputs in the production of a product for export provided such inputs are equal in quantity to, and have the same quality and characteristics as, the imported inputs being substituted.
točka (i) Priloge I določa, da se vložki domačega trga lahko nadomestijo z uvoženimi vložki v proizvodnji izvoženega izdelka, če se uporabijo v enakih količinah in imajo enako kakovost in lastnosti kakor uvoženi vložki, ki jih nadomeščajo.
The existence of a verification system or procedure is important because it enables the government of the exporting country to ensure and demonstrate that the quantity of inputs for which drawback is claimed does not exceed the quantity of similar products exported, in whatever form, and that there is not drawback of import charges in excess of those originally levied on the imported inputs in question;
Pomembno je, da obstaja sistem ali postopek preverjanja, ker vladi države izvoznice omogoča, da zagotovi in dokaže, da količina vložkov, za katere se zahteva povračilo, ne presega količine podobnih izvoženih izdelkov, ne glede na obliko, in da ni povračila uvoznih dajatev, ki presegajo tiste, prvotno zaračunane za zadevne uvožene vložke;
where it is alleged that a substitution drawback system conveys a subsidy, the Commission must normally first proceed to determine whether the government of the exporting country has in place and applies a verification system or procedure.
kadar se domneva, da sistem nadomestnega povračila predstavlja subvencijo, mora Komisija navadno najprej določiti, ali ima vlada države izvoznice vzpostavljen sistem ali postopek preverjanja in ga uporablja.
Where such a system or procedure is determined to be applied, the Commission shall normally then examine the verification procedures to see whether they are reasonable, effective for the purpose intended, and based on generally accepted commercial practices in the country of export.
Kadar se ugotovi, da se tak sistem ali postopek uporablja, mora Komisija navadno nato preučiti postopke preverjanja, da vidi, ali so upravičeni, ali so učinkoviti za želeni namen ter ali temeljijo na splošno sprejetih trgovinskih praksah v državi izvoza.
To the extent that the procedures are determined to meet this test and are effectively applied, no subsidy will be presumed to exist.
Če se ugotovi, da postopki izpolnjujejo ta merila in se učinkovito uporabljajo, se domneva, da subvencija ne obstaja.
It may be deemed necessary by the Commission to carry out, in accordance with Article 26(2), certain practical tests in order to verify information or to satisfy itself that the verification procedures are being effectively applied;
Komisija lahko šteje, da je v skladu s členom 26(2) nujno izvesti nekatere praktične teste, da se preverijo podatki ali se prepriča, da se sistem ali postopek preverjanja učinkovito uporablja;
where there are no verification procedures, where they are not reasonable, or where such procedures are instituted and considered reasonable but are found not to be actually applied or not to be applied effectively, there may be a subsidy.
kadar ni postopkov preverjanja, kadar ti niso upravičeni ali kadar so taki postopki sicer uvedeni in se domneva, da so upravičeni, vendar se ugotovi, da se dejansko ne uporabljajo ali da se ne uporabljajo učinkovito, lahko subvencija obstaja.
In such cases, further examination by the exporting country based on the actual transactions involved would need to be carried out to determine whether an excess payment occurred.
V takih primerih bo morala država izvoznica izvesti nadaljnjo preiskavo na podlagi dejanskih vpletenih poslov, da ugotovi, ali je bilo plačilo preseženo.
If the Commission deems it necessary, a further examination may be carried out in accordance with point 2;
Če Komisija meni, da je potrebno, se lahko izvede nadaljnja preiskava v skladu s točko 2;
the existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy;
za obstoj določbe o nadomestnem povračilu, v skladu s katero se izvoznikom dopušča, da izberejo posamezne uvozne pošiljke, za katere se zahteva povračilo, se samo po sebi ne domneva, da gre za subvencijo;