natgillin/translations-raw huggingface dataset:
Only if such controls were in place would the Indian authorities be able to obtain sufficient information about the final destination of inputs so as to allow for an efficient check that the duty/sales tax exemptions do not exceed inputs for export production.
Samo če bi bil tak nadzor vzpostavljen, bi indijski organi lahko pridobili zadostne informacije o končnih destinacijah surovin, s katerimi bi lahko učinkovito preverjali, ali oprostitev dajatev in prometnega davka ni višja od dajatev in davkov na surovine za izvozno proizvodnjo.
Company internal systems would not as such suffice since a duty drawback verification system would need to be designed and enforced by a government.
Notranji sistem podjetja kot tak ne zadostuje, ker mora sistem preverjanja za povračilo dajatev oblikovati in izvajati vlada.
Consequently, the investigation has established that the SEZ is explicitly not required by the legal rules and provisions for SEZS to record nexus between imported materials and the finished product and no effective control mechanism was set up by the GOI to determine which inputs were consumed in export production and in what amounts.
Zato je bilo s preiskavo ugotovljeno, da pravni predpisi in določbe za SEZ od SEZ izrecno ne zahtevajo, da beleži povezavo med uvoženim materialom in končnim izdelkom, in da IV ni vzpostavila nobenega učinkovitega nadzornega mehanizma, s katerim bi določala, katere surovine so bile potrošene v izvozni proizvodnji in v kakšnih količinah.
Also, the GOI neither carried out a further examination based on actual inputs involved, although this would normally be required in the absence of an effective verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
IV tudi ni izvedla nadaljnje preiskave na podlagi dejanske količine zadevnih surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
Furthermore, no evidence was provided by the GOI demonstrating that no excess remission took place.
Poleg tega IV ni predložila nobenega dokaza, ki bi dokazoval, da je prišlo do presežnega odpusta.
Accordingly, in the absence of a permitted duty drawback system or substitution drawback system, the countervailable benefit is the remission of customs duties (basic customs duty and special additional customs duty) the exemption from payment of sales tax for goods procured domestically and the exemption from service tax, during the investigation period.
Zaradi neobstoja dovoljenega sistema povračila dajatev ali nadomestnega sistema povračil pomeni subvencija, proti kateri se lahko uvede izravnalni ukrep, odpust carine (osnovne carine in posebne dodatne carine), oprostitev plačila prometnega davka na lokalno nabavljeno blago in oprostitev davka na storitev med OPP.
As regards the exemption from payment of basic customs duties, the exemption from payment of sales tax for goods procured domestically and the exemption from service tax, the numerator (subsidy amount) was calculated on the basis of the exempted amounts during the RIP.
V zvezi z oprostitvijo plačila osnovnih carin, oprostitvijo plačila prometnega davka, plačanega na domače nabavljeno blago, in oprostitvijo davka na storitev je bil števec (znesek subvencije) izračunan na podlagi oproščenega zneska med OPP.
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 the numerator.
Obvezne pristojbine za pridobitev subvencije so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, tako ugotovljen znesek subvencije pa določen kot števec.
Accordingly, in regard to exemptions from payment of taxes on purchases of capital goods, 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 spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
Skladno s tem je bil v zvezi z oprostitvami plačila davkov na nakup investicijskega blaga znesek subvencije izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
The commercial interest rate during the RIP in India was considered appropriate for this purpose.
V ta namen se je štela kot primerna komercialna obrestna mera v Indiji v OPP.
Where substantiated claims were made, fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation.
Kadar so bili predloženi utemeljeni zahtevki, so bile v skladu s členom 7(1)(a) osnovne uredbe odštete nujne pristojbine za pridobitev subvencije.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts thus established under recital 95 and recital 96 above were allocated over the export turnover generated during the RIP as the 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 so bili ti zneski subvencije, določeni v skladu z uvodnima izjavama (94) in (96), dodeljeni za prihodke od izvoza med OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy margin thus obtained was 5,4 %.
Tako določena stopnja subvencije znaša 5,4 %.
Under this scheme exporters could avail the benefit of a partial income tax exemption on profits derived from export sales.
Po tej shemi so izvozniki lahko upravičeni do delne oprostitve davka od dohodka od dobička od izvoza.
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 za leto pregleda 2005–2006 (tj. za finančno leto od 1. aprila 2004 do 31. marca 2005) razveljavljena in tako po 31. marcu 2004 80 HHC ZDD ne podeljuje nobenih subvencij.
The cooperating exporting producers did not avail any benefits under this scheme during the RIP.
Sodelujoči proizvajalci izvozniki med OPP niso uživali ugodnosti iz te sheme.
Export Credit Scheme (ECS)
Shema izvoznih kreditov („ECS“)
The details of the scheme are set out in the Master Circular DBOD No DIR.(Exp).BC 02/04.02.02/2007-08 (Export Credit in Foreign Currency) and the Master Circular DBOD No DIR.(Exp).BC 01/04.02.02/2007-08 (Rupee Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti te sheme so določene v Master Circular DBOD št. DIR.(Exp).BC 02/04.02.02/2007-08 (izvozni kredit v tuji valuti) in Master Circular DBOD št. DIR.(Exp).BC 01/04.02.02/2007-08 (izvozni kredit v rupijah) indijske centralne banke („ICB“), ki sta naslovljena na vse komercialne banke v Indiji.
It was established that three of the exporting producers availed of benefits under the ECS.
Ugotovljeno je bilo, da so trije proizvajalci izvozniki uživali ugodnosti iz ECS.
As a result of the RBI Master Circulars exporters can obtain export credits at preferential interest rates as compared with the interest rates for ordinary commercial credits (cash credits), which are purely set under market conditions.
Zaradi Master Circulars ICB lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinske kredite“), ki so določene izključno v skladu s tržnimi pogoji.
The preferential interest rates of an ECS credit set by the RBI Master Circulars mentioned in recital 100 can decrease the interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 2(2) of the basic Regulation on such exporter.
Preferencialne obrestne mere kredita ECS, ki jih določajo Master Circulars ICB iz uvodne izjave (100), lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih, in v tem primeru prenesejo ugodnost na takega izvoznika v smislu člena 2(2) osnovne uredbe.
Export financing is not per se more secure than domestic financing.
Financiranje izvoza samo po sebi ni varnejše od domačega financiranja.
In fact, it is usually perceived as being more risky and the extent of security required for a certain credit, regardless of the finance object, is a purely commercial decision of a given commercial bank.
Dejansko običajno velja za bolj tvegano in višina zahtevane varščine za določen kredit, ne glede na objekt financiranja, je izključno tržna odločitev komercialne banke.
In addition, commercial banks would not be obliged to pass through to borrowers of export financing any more advantageous interest rates for export credits in foreign currency.
Poleg tega komercialne banke ne bi bile zavezane jemalcem izvoznih kreditov omogočati kakršne koli morda ugodnejše obrestne mere za izvozne kredite v tuji valuti.
Despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government within the meaning of Article 2(1)(a)(iv) of the Regulation.
Kljub dejstvu, da preferencialne kredite na podlagi ECS dodeljujejo komercialne banke, je ta ugodnost finančni prispevek vlade v smislu člena 2(1)(a)(iv) Uredbe.
In this context, it should be noted that neither Article 2(1)(a)(iv) of the basic Regulation nor the ASCM require a charge on the public accounts, e.g. reimbursement of the commercial banks by the GOI, to establish a subsidy, but only government direction to carry out functions illustrated in points (i), (ii) or (iii) of Article 2(1)(a) of the basic Regulation.
V tem smislu je treba poudariti, da niti člen 2(1)(a)(iv) osnovne uredbe niti Sporazum o subvencijah in izravnalnih ukrepih (SSIU) ne zahtevata bremenitve javnih računov, npr. povračila IV komercialnim bankam, da bi se določila subvencija, temveč le odredbo vlade za izvajanje funkcij iz točk (i), (ii) ali (iii) člena 2(1)(a) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of ‘government’ as set out in Article 1(3) of the basic Regulation.
ICB je javni organ, ki zato spada pod opredelitev „vlada“, kot je določeno v členu 1(3) osnovne uredbe.
The RBI directs private bodies, within the meaning of the second indent of Article 2(1)(a)(iv) of the basic Regulation, since the commercial banks are bound by the conditions it imposes, inter alia, with regard to the maximum ceilings for interest rates on export credits mandated in the RBI Master Circulars and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
ICB usmerja zasebne organe v smislu druge alinee člena 2(1)(a)(iv) osnovne uredbe, ker so komercialne banke vezane na njene pogoje, med drugim na najvišje dovoljene obrestne mere za izvozne kredite, določene v Master Circulars ICB, poleg tega pa ICB tudi določa, da morajo komercialne banke določen znesek svojih neto bančnih kreditov usmeriti v financiranje izvoza.
This direction obliges commercial banks to carry out functions mentioned in Article 2(1)(a)(i) of the basic Regulation, in this case provide loans in the form of preferential export financing.
Ta usmeritev komercialne banke zavezuje k izvajanju funkcij, omenjenih v členu 2(1)(a)(i) osnovne uredbe, v tem primeru zagotavljanju posojil v obliki preferencialnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice differs, in no real sense, from practices normally followed by governments, within the meaning of Article 2(1)(a)(iv) of the basic Regulation.
Tak neposredni prenos sredstev v obliki posojil pod določenimi pogoji bi bil običajno v pristojnosti vlade in ta praksa se na noben bistven način ne razlikuje od praks, ki jih običajno izvajajo vlade v smislu člena 2(1)(a)(iv) osnovne uredbe.
This subsidy is deemed to be specific and countervailable since the preferential interest rates are only available in relation to the financing of export transactions and are therefore contingent upon export performance, pursuant to Article 3(4)(a) of the basic Regulation.
Ta subvencija se šteje za specifično in je zanjo mogoče uvesti izravnalne ukrepe, saj so preferencialne obrestne mere dostopne samo za financiranje izvoznih poslov in so torej pogojene z opravljenim izvozom v skladu s členom 3(4)(a) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the RIP and the amount that would have been payable for ordinary commercial credits used by the cooperating exporting producers.
Znesek subvencije je bil izračunan na podlagi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene med OPP, in zneskom, ki bi ga bilo treba plačati za običajne komercialne kredite, ki so jih uporabili sodelujoči proizvajalci izvozniki.
This subsidy amount (numerator) has been allocated over the export turnover during the RIP as appropriate denominator in accordance with Article 7(2) of the basic Regulation, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta znesek subvencije (števec) je bil dodeljen za prihodke od izvoza med OPP kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Three cooperating exporting producers obtained benefits from this scheme during the RIP ranging from 0,3 % to 0,4 %.
Trije sodelujoči proizvajalci izvozniki so imeli ugodnosti iz te sheme med OPP v višini od 0,3 % do 0,4 %.
Package Scheme of Incentives (PSI)
Paketna shema spodbud (PSI)
In previous investigations regarding PET film, including the review investigation that led to the imposition by Regulation (EC) No 367/2006 of the definitive countervailing duty currently in force, several Indian State schemes involving incentives granted to local companies were investigated.
V prejšnjih preiskavah v zvezi s folijo iz PET, vključno s preiskavo v zvezi s pregledom, zaradi katere je bila z Uredbo Sveta (ES) št. 367/2006 uvedena zdaj veljavna dokončna izravnalna dajatev, je bilo preiskanih več indijskih državnih shem, ki vključujejo spodbude lokalnim družbam.
The State schemes fall under the heading ‘Package Scheme of Incentives’ (PSI), as there can be different kind of incentives involved.
Državne sheme spadajo pod naslov „Paketna shema spodbud“ (PSI), ker so lahko vključene različne vrste spodbud.
The investigation established that a company’s entitlement to benefits under the scheme is stipulated in the ‘Eligibility Certificate’.
Preiskava je ugotovila, da je upravičenost družbe do ugodnosti iz te sheme določena v „Certifikatu za izpolnjevanje pogojev“.
The investigation revealed that two of the cooperating producers enjoyed trade tax (sales tax) exemption under the PSI during the RIP pursuant to Section 4A of the State of Uttar Pradesh Trade Tax Act.
Med preiskavo se je ugotovilo, da sta bila dva sodelujoča proizvajalca med OPP oproščena davka na dohodek (prometnega davka) v okviru PSI v skladu z oddelkom 4A Zakona o davku na trgovino države Utar Pradeš.
This tax provision excuses home-market sales by a company from payment of sales tax (both local sales tax and central sales tax).
V skladu s to davčno določbo je družba oproščena plačila prometnega davka za prodajo na domačem trgu (lokalnega in centralnega prometnega davka).
In order to be eligible, companies must as a general rule invest in less developed areas of a state either by setting up a new industrial establishment or by making a large scale capital investment in expansion or diversification of an existing industrial establishment.
Za upravičenost do te sheme morajo družbe praviloma vlagati v slabše razvita območja države z vzpostavitvijo novega industrijskega obrata ali veliko kapitalsko naložbo v razširitev ali diverzifikacijo obstoječega industrijskega obrata.
The main criterion to establish the amount of incentives is the classification of the area in which the enterprise is or will be located and the size of the investment.
Glavno merilo za določitev zneska spodbud sta razvrstitev območja, v katerem je ali bo sedež družbe, in obseg naložbe.
Under the sales tax exemption schemes, designated units were not required to collect any sales tax on their sales transactions.
V okviru shem oprostitve prometnega davka pooblaščenim enotam ni bilo treba pobirati prometnega davka na prodajne transakcije.
Similarly, designated units were exempted from the payment of sales tax on their purchases of goods from suppliers eligible for the schemes.
Podobno so bile pooblaščene enote oproščene plačila prometnega davka za nakup blaga od dobaviteljev, ki so upravičeni do te sheme.
Whereas the exemption in relation to sales transaction is not considered to confer any benefit on the designated sales units, the exemption in relation to purchase transactions, however, does confer a benefit on the designated purchasing units.
Medtem ko oprostitev v zvezi s prodajno transakcijo ne dodeljuje nobenih ugodnosti pooblaščenim prodajnim enotam, pa velja ravno nasprotno za pooblaščene enote za nakup, ki jim oprostitev v zvezi z nakupno transakcijo dodeljuje ugodnost.
Following disclosure, one exporting producer noted that, when quantifying the benefit received under this scheme, it has been considered that the suppliers of a main raw material used in the production of the product concerned enjoyed exemption from sales tax.
Po razkritju je en proizvajalec izvoznik poudaril, da se je pri določanju ugodnosti po tej shemi štelo, da so dobavitelji glavnih surovin v proizvodnji zadevnega izdelka bili oproščeni prometnega davka.
The sales invoices, however, revealed that the suppliers in question did, in fact, charge the tax on their sales to the company concerned.
Vendar so računi o prodaji pokazali, da so zadevni dobavitelji zadevnemu podjetju dejansko zaračunavali davek na promet.
Consequently, as the sales tax was paid by the company, no countervailable benefit arose for the exporting producer on these purchases, and the amount of subsidy was revised accordingly.
Ker je zato prometni davek plačalo podjetje, za ugodnosti na te nakupe niso bili izvedeni izravnalni ukrepi za proizvajalca izvoznika, in zato je bil znesek subvencije ustrezno preverjen.
The PSI provides subsidies within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation.
PSI zagotavlja subvencije v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne protisubvencijske uredbe.
The exemption from payment of sales taxes on purchases constitutes a financial contribution, since this concession decreases the government’s revenue which would be otherwise due.
Oprostitev plačila prometnega davka za nakup predstavlja finančni prispevek, ker ta koncesija zmanjša prihodek vlade, ki bi sicer zapadel v plačilo.
In addition, this exemption confers a benefit upon the companies as it improves their liquidity.
Poleg tega prinese ta oprostitev družbam ugodnost, saj izboljša njihovo likvidnost.
The PSI is only available to companies having invested within certain designated geographical areas within the jurisdiction of a State in India.
PSI je na voljo samo družbam, ki so investirale v posebej določena geografska območja v pristojnosti indijske države.
Concerning the sales tax exemption, the subsidy amount was calculated on the basis of the amount of the sales tax normally due during the RIP but which remained unpaid.
V zvezi z oprostitvijo plačila prometnega davka je treba poudariti, da je bil znesek subvencije izračunan na podlagi višine prometnega davka, ki bi sicer med OPP zapadel v plačilo, vendar je ostal neplačan.
Pursuant to Article 7(2) of the basic Regulation, the amount of subsidy (numerator) has then been allocated over the total turnover of export and domestic sales during the review investigation period as the appropriate denominator, because the subsidy is not export-contingent 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 (števec) dodeljen za skupni prihodek od izvoza in domače prodaje v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker subvencija ni pogojena z izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The two cooperating exporting producers obtained subsidies from this scheme during the RIP of 0,3 % and 1,4 % respectively.
Dva sodelujoča proizvajalca izvoznika sta prejela subvencije iz te sheme med OPP v višini 0,3 % oziroma 1,4 %.
It is recalled that in Regulation (EC) No 367/2006 and subsequent amendments, referred to in recitals 2, 3 and 4 above, the amount of countervailable subsidies, expressed ad valorem, was found to be ranging from 12 % to 19,1 % for the concerned cooperating exporting producers that cooperated in the present partial interim review.
Opozoriti je treba, da je bil v Uredbi Sveta (ES) št. 367/2006 in njenih poznejših spremembah iz zgornjih uvodnih izjav (2), (3) in (4) znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izražen ad valorem, od 12 % do 19,1 % za zadevne sodelujoče proizvajalce izvoznike, ki so sodelovali v tem delnem vmesnem pregledu.
During the present partial interim review the amount of countervailable subsidies, expressed ad valorem, was found to be ranging from 5,4 % to 8,6 %, as listed hereunder:
Med tem delnim vmesnim pregledom je ugotovljen znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izražen ad valorem, znašal od 5,4 % do 8,6 %, kakor je navedeno spodaj:
Scheme→
Shema→
Company↓
Družba↓
In line with the provisions of Article 19 of the basic Regulation and the grounds of this partial interim review stated under point 3 of the Notice of Initiation, it is established that the level of subsidisation with regard to the concerned exporting producers has decreased and, therefore, the rates of countervailing duties imposed to these exporting producers by Regulation (EC) No 367/2006 should be amended accordingly.
V skladu z določbami člena 19 osnovne uredbe in razlogi za ta delni vmesni pregled iz točke 3 obvestila o začetku je ugotovljeno, da se je stopnja subvencioniranja za zadevne proizvajalce izvoznike znižala in je zato treba stopnje izravnalnih dajatev, uvedenih za te proizvajalce izvoznike, z Uredbo Sveta (ES) št. 367/2006 ustrezno spremeniti.
The amended countervailing duty rates should be established at the new rates of subsidisation found during the present interim review, as the injury margins calculated in the original anti-subsidy investigation remains higher.
Spremenjene stopnje izravnalne dajatve bi bilo treba določiti na novih stopnjah subvencioniranja, ugotovljenih v tem vmesnem pregledu, ker stopnje škode, izračunane v prvotni protisubvencijski preiskavi, ostajajo višje.
With regard to all other companies that were not concerned by the present partial interim review, it is noted that the actual modalities of the investigated schemes and their countervailability have not changed with respect to the previous investigation.
Glede vseh drugih družb, ki jih ta delni vmesni pregled ni zadeval, je ugotovljeno, da se dejanske podrobnosti preiskovanih shem in možnost uvedbe izravnalnih ukrepov proti njim niso spremenile v primerjavi s prejšnjo preiskavo.
Thus there is no reason to recalculate the subsidy and duty rates of these companies.
Tako ni nobenega razloga za preračun stopenj subvencij in dajatev teh družb.
Consequently, the rates of the duty applicable to all other parties except the five exporting producers that cooperated in the current review remain unchanged.
Zato ostanejo stopnje dajatev, ki se uporabljajo za vse druge stranke razen pet proizvajalcev izvoznikov, ki so sodelovali v tem pregledu, nespremenjene.