natgillin/translations-raw huggingface dataset:
Double deduction from taxable income of transportation, electricity and water costs for 10 years from the date of first revenue derived from the promoted activity
Dvojni odbitek stroškov prevoza, elektrike in vode od obdavčljivega dohodka za obdobje 10 let od datuma prvega prihodka, povezanega s spodbujeno dejavnostjo
Article 35(2) of the IPA provides the legal basis for the double deduction from taxable income of transportation, electricity and water costs for 10 years from the date of first revenue derived from the promoted activity.
Pravna podlaga za dvojni odbitek stroškov prevoza, elektrike in vode od obdavčljivega dohodka za obdobje 10 let od datuma prvega prihodka, povezanega s spodbujeno dejavnostjo, je člen 35(2) IPA.
In order to benefit from this scheme, the company must posses a Certificate of promotion which specifies that it is entitled to double deduction from taxable income of transportation, electricity, and water costs pursuant to Article 35(2) of the IPA.
Da lahko podjetje izkoristi ugodnosti te sheme, mora imeti potrdilo o spodbujanju, ki navaja, da je podjetje upravičeno do dvojnega odbitka stroškov prevoza, elektrike in vode od obdavčljivega dohodka v skladu s členom 35(2) IPA.
In addition to the usual deduction of the abovementioned costs, the BOI-promoted companies are allowed to deduct the same amount a second time from their profit on the tax return certificate.
Poleg običajnega odbitka navedenih stroškov imajo podjetja, ki jih spodbuja BOI, še drugič pravico do odbitka enakega zneska od dobička na potrdilu o davčni napovedi.
The company must fill out a special column in its annual tax return designated for the promoted activity.
Podjetje mora izpolniti poseben stolpec v letni davčni napovedi, namenjen za spodbujeno dejavnost.
Consequently the taxable net profit is decreased by this amount; or the net loss is increased by this amount.
Nato se ta znesek prišteje neto obdavčljivemu dobičku ali pa se za ta znesek poveča neto izguba.
The benefit of this scheme should be calculated on the basis of the amount deducted a second time from the net profit as recorded on the tax return in the special column for promoted activities.
Ugodnost iz te sheme je treba izračunati na osnovi višine zneska, drugič odbitega od neto dobička, kot je prikazano v davčni napovedi v posebnem stolpcu za spodbujene dejavnosti.
For non-promoted activities this amount would be part of the net profit liable for corporate income tax, therefore 30 % of this amount (normal corporate tax rate in Thailand) forms the benefit for the companies.
Za dejavnosti, ki ne prejemajo spodbude, bi bil ta znesek del neto dobička, za katerega je treba plačati davek od dobička pravnih oseb, zato 30 % tega zneska (običajna stopnja davka od dobička pravnih oseb) za podjetja predstavlja ugodnost.
Indorama Group received a benefit of 0,55 %, and Siam Mitsui PTA Co., Ltd received a benefit of 0,57 %.
Skupina Indorama je prejela ugodnost v višini 0,55 %, podjetje Siam Mitsui PTA Co., Ltd pa je prejelo ugodnost v višini 0,57 %.
Deduction from net profit of 25 % of the project’s infrastructure, installation or construction costs in addition to normal depreciation
Odbitek 25 % od neto dobička za stroške infrastrukture projekta, stroške montaže ali gradbene stroške poleg normalne amortizacije
Article 35(3) of the IPA provides the legal basis for this scheme.
Pravna podlaga za to shemo je člen 35(3) IPA.
The scheme involves a permission to deduct from the net profit, in addition to normal depreciation, an amount not exceeding 25 % of the project’s cost of installation or construction of facilities used in the promoted activity.
Shema vključuje dovoljenje za odbitek zneska, ki ne presega 25 % stroškov projekta za montažo ali gradnjo zmogljivosti za spodbujeno dejavnost, od neto dobička poleg normalne amortizacije.
The beneficiary should avail himself of the benefit within 10 years from the date the income is derived from the promoted activity.
Upravičenec se mora tej ugodnosti odreči v roku desetih let od datuma prihodka, povezanega s spodbujeno dejavnostjo.
In the periods before the investigation period all of the exporting producers either did not benefit from the income tax exemption scheme (since they were netting of profits against cumulated losses from the past) or were making losses.
V obdobju pred obdobjem preiskave noben od proizvajalcev izvoznikov ni izkoristil ugodnosti sheme oprostitve davka od dohodka (ker so dobiček izravnavali z nakopičenimi preteklimi izgubami) ali pa so imeli izgube.
For theses reasons they could not obtain benefits from this scheme.
Zato niso mogli izkoristiti ugodnosti te sheme.
Exemption of import duties on raw and essential materials used in the manufacturing of export products
Oprostitev uvoznih dajatev na surovine in osnovni material, uporabljen pri proizvodnji izvoznih izdelkov
Article 36(1) of the IPA provides the legal basis for this scheme.
Pravna podlaga za to shemo je člen 36(1) IPA.
Under this scheme the BOI is authorised to grant the exemption of import duties on raw materials and essential materials used in the manufacture of goods for export.
Na podlagi te sheme ima BOI pooblastilo za odobritev oprostitve uvoznih dajatev na surovine in osnovni material, uporabljen pri proizvodnji blaga za izvoz.
Companies in any zone are eligible for this scheme provided that they are promoted.
Do te sheme so upravičena podjetja v kateri koli coni, pod pogojem, da dobivajo spodbudo.
The import duty on the main raw materials used in production of PTA is zero.
Uvozna dajatev na glavne surovine, ki se uporabljajo pri proizvodnji PTA, je nič.
Therefore there was no benefit from this scheme for the investigated Thai exporters.
Zato preiskovani tajski izvozniki niso izkoristili ugodnosti te sheme.
Tax and duty compensation of the exported goods produced in Thailand
Nadomestilo davka in dajatve za izvoženo blago, proizvedeno na Tajskem
‘Notification of the Compensation of Tax of Export Merchandise Produced in the Kingdom 1/2547 – Rate of Compensation’ provides for the benefit from this scheme.
Za ugodnosti iz te sheme je podlaga Obvestilo o nadomestilu davka za izvoženo trgovsko blago, proizvedeno v Kraljevini, 1/2547 – Stopnja nadomestila.
Companies receive refund in the value of 0,38 % of the FOB value of exported goods.
Podjetja prejmejo nadomestilo v vrednosti 0,38 % vrednosti FOB izvoženega blaga.
The benefit is calculated per export transaction, but companies usually submit several applications for refund at the same time.
Ugodnost je izračunana na izvozni posel, podjetja pa običajno hkrati predložijo več vlog za nadomestilo.
The companies submit applications for refunds to the relevant authority and receive the refund.
Podjetja predložijo vloge za nadomestila ustreznemu organu in prejmejo nadomestilo.
The benefit for this scheme is the actual amount received as a refund and consequently recorded in companies’ accounts as income.
Ugodnost te sheme je dejanski znesek, ki so ga podjetja prejela kot nadomestilo in nato prikazala v poslovni knjigi kot dohodek.
This amount has then been allocated over export sales during the investigation period.
Ta znesek je bil nato dodeljen za izvozni promet v obdobju preiskave.
Indorama Group received a benefit of 0,36 % and Siam Mitsui PTA Co., Ltd also received a benefit of 0,36 %.
Skupina Indorama je prejela ugodnost v višini 0,36 %, podjetje Siam Mitsui PTA Co., Ltd je prav tako prejelo ugodnost v višini 0,36 %.
Amount of subsidies
Znesek subvencij
The provisional amounts of subsidies in accordance with the provisions of the basic Regulation, expressed ad valorem, for the Thai exporting producers are:
Začasni zneski subvencij v skladu z določbami osnovne uredbe, izraženi ad valorem, za tajske proizvajalce izvoznike znašajo:
Due to the fact that Indorama Petrochem Limited and TPT Petrochemical Public Company Limited are part of the same group, a common anti-subsidy duty rate was established for them.
Ker sta Indorama Petrochem Limited in TPT Petrochemical Public Company Limited del iste skupine, je bila zanju določena skupna stopnja protisubvencijske dajatve.
The final rate for Indorama/TPT group is 1,2 %.
Končna stopnja za skupino Indorama/TPT je 1,2 %.
Summary table
Zbirna preglednica
Import duty exemption or reduction on machinery Scheme
Shema oprostitve ali zmanjšanja uvozne dajatve na stroje
Double deduction from taxable income Scheme
Shema dvojnega odbitka od obdavčljivega dohodka
Export Tax compensation Scheme
Shema nadomestila izvozne dajatve
In view of the de minimis amounts of countervailable subsidies for the Thai exporting producers, provisional measures on imports of PTA originating in Thailand should not be imposed.
Glede na zneske subvencij de minimis, proti katerim se lahko uvedejo izravnalni ukrepi, se za tajske proizvajalce izvoznike ne smejo uvesti začasni ukrepi za uvoz PTA s poreklom iz Tajske.
INJURY, CAUSATION AND UNION INTEREST
ŠKODA, VZROČNA ZVEZA IN INTERES UNIJE
In view of the above findings with respect to subsidies it is not considered necessary to present any analysis on injury, causation and Union interest.
Glede na navedene ugotovitve v zvezi s subvencijami se šteje, da ni treba predstaviti analize o škodi, vzročni zvezi in interesu Unije.
The proceeding should therefore be terminated as the amounts of countervailable subsidies for the Thai exporting producers are less than 2 % ad valorem.
Postopek je zato treba zaključiti, saj so zneski subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, za tajske proizvajalce izvoznike nižji od 2 % ad valorem.
With respect to subsidy aspects comments were received from the Government of Thailand (‘GOT’) and one of the complainants.
Glede na analizo subvencije so bile prejete pripombe tajske vlade in enega od pritožnikov.
The GOT argued that the schemes investigated cannot be considered as specific subsidy schemes since they form part of the country’s decentralisation policy, they are not export contingent and do not limit access to certain business sectors or regions.
Tajska vlada je trdila, da preiskovanih shem ni mogoče obravnavati kot posebnih shem subvencioniranja, saj so del decentralizacijske politike države, niso pogojene z izvozom in ne omejujejo dostopa do določenih poslovnih sektorjev ali regij.
In this respect it is noted that the investigation has established clearly that the investigated schemes that the exporting producers used during the IP (import duty exemption on machinery, double deduction from taxable income, and export tax compensation) are countervailable subsidies in line with the provisions of the basic anti-subsidy Regulation.
V zvezi s tem se ugotavlja, da je preiskava jasno pokazala, da so preiskovane sheme, ki so jih proizvajalci izvozniki uporabljali med obdobjem preiskave (oprostitev uvozne dajatve na stroje, dvojni odbitek od obdavčljivega dohodka, nadomestilo izvozne dajatve) v skladu z določbami osnovne protisubvencijske uredbe subvencije, proti katerim se lahko uvedejo izravnalni ukrepi.
Therefore, the claims of the GOT have to be rejected.
Zato je treba trditve tajske vlade zavrniti.
One of the complainants argued that some subsidies, in particular the income tax exemption scheme, should have been spread on a shorter period.
Eden izmed pritožnikov je trdil, da bi morale biti nekatere subvencije, zlasti shema oprostitve plačila davka od dobička, dodeljene za krajše obdobje.
This had to be rejected because none of the exporting producers benefited from this scheme during the IP.
Trditev je bila zavrnjena, ker med obdobjem preiskave noben od proizvajalcev izvoznikov ni izkoristil ugodnosti te sheme.
As far as injury aspects are concerned no representations were submitted by any interested party.
Nobena zainteresirana stran ni predložila pripomb glede analize škode.
In conclusion, no comments from any interested party undermine the findings that protective measures are unnecessary.
Nobena pripomba zainteresiranih strani torej ne spodbija ugotovitve, da zaščitni ukrepi niso potrebni.
In light of all the above, the Commission therefore concludes that the anti-subsidy proceeding concerning imports into the Union of purified terephthalic acid and its salts originating in Thailand should be terminated without the imposition of anti-subsidy measures,
Ob upoštevanju zgoraj navedenega je Komisija zato sklenila, da se protisubvencijski postopek v zvezi z uvozom prečiščene tereftalne kisline in njenih soli s poreklom iz Tajske v Unijo zaključi brez uvedbe protisubvencijskih ukrepov –
The anti-subsidy proceeding concerning imports of terephthalic acid and its salts of a purity by weight of 99,5 % or more, currently falling within CN code ex29173600, originating in Thailand, is hereby terminated.
Protisubvencijski postopek v zvezi z uvozom tereftalne kisline in njenih soli s čistočo 99,5 mas. % ali več, trenutno uvrščen v oznako KN ex29173600 s poreklom iz Tajske, se zaključi.
OJ C 313, 22.12.2009, p. 22.
UL C 313, 22.12.2009, str. 22.
OJ C 313, 22.12.2009, p. 17.
UL C 313, 22.12.2009, str. 17.
terminating the anti-dumping proceeding concerning imports of purified terephthalic acid and its salts originating in Thailand
o zaključku protidampinškega postopka v zvezi z uvozom prečiščene tereftalne kisline in njenih soli s poreklom iz Tajske
On 22 December 2009, the European Commission (the ‘Commission’) announced by a notice published in the Official Journal of the European Union [2] (Notice of initiation), the initiation of an anti-dumping proceeding concerning imports into the Union of purified terephthalic acid and its salts (PTA) originating in Thailand (the country concerned).
(1) Evropska komisija („Komisija“) je 22. decembra 2009 z obvestilom, objavljenim v Uradnem listu Evropske unije [2] („obvestilo o začetku“), napovedala začetek protidampinškega postopka v zvezi z uvozom prečiščene tereftalne kisline in njenih soli („PTA“) s poreklom iz Tajske („zadevna država“) v Unijo.
The anti-dumping proceeding was initiated following a complaint lodged on 13 November 2009 by BP Aromatics Limited NV and CEPSA Quimica S.A. (the complainants) representing a major proportion, in this case more than 50 %, of the total Union production of PTA.
Protidampinški postopek se je začel po pritožbi, ki sta jo 13. novembra 2009 vložila BP Aromatics Limited NV in CEPSA Quimica S.A. („pritožnika“), ki predstavljata glavni delež, v tem primeru več kot 50 % celotne proizvodnje PTA v Uniji.
The complaint contained prima facie evidence of dumping of the product concerned originating in the country concerned and of material injury resulting therefrom, which was considered sufficient to justify the opening of a proceeding.
Pritožba je vsebovala dokaze prima facie o dampingu zadevnega izdelka s poreklom iz zadevne države in znatni škodi, ki je nastala zaradi tega, kar je zadostovalo za upravičenost začetka postopka.
On the same day, the Commission announced, by a notice published in the Official Journal of the European Union [3], the initiation of an anti-subsidy proceeding with regard to imports into the Union of PTA originating in Thailand.
Komisija je istega dne z obvestilom, objavljenim v Uradnem listu Evropske unije [3], objavila začetek protisubvencijskega postopka v zvezi z uvozom PTA s poreklom iz Tajske v Unijo.
This investigation has been terminated by means of Commission Decision 2011/31/EU [4].
Ta preiskava je bila zaključena s Sklepom Komisije 2011/31/EU [4].
The Commission sent questionnaires to the complainants, other known producers in the Union, the known exporting producers in Thailand and to the known importers and users of the product concerned and to all other parties that requested a questionnaire within the deadlines set out in the Notice of initiation.
Komisija je poslala vprašalnike pritožnikoma, drugim znanim proizvajalcem Unije, znanim proizvajalcem izvoznikom na Tajskem, znanim uvoznikom in uporabnikom zadevnega izdelka ter vsem drugim stranem, ki so zahtevale vprašalnik v roku iz obvestila o začetku.
Questionnaire replies were received from the three known Thai exporting producers, from three Union producers, from one Union importer and from five Union users.
Izpolnjene vprašalnike so poslali trije znani tajski proizvajalci izvozniki, trije proizvajalci Unije, en uvoznik Unije in pet uporabnikov v Uniji.
The Commission sought and verified all the information deemed necessary for the determination of dumping, resulting injury and Union interest.
Komisija je zbrala in preverila vse informacije, ki so bile po njenem mnenju potrebne za ugotovitev dampinga, nastale škode in interesa Unije.
BP Aromatics Limited NV, Geel, Belgium
BP Aromatics Limited NV, Geel, Belgija,
CEPSA Química, S.A., Madrid, Spain
CEPSA Química, S.A., Madrid, Španija,
Lotte Chemical UK Ltd (formerly Artenius), Wilton, Redcar, United Kingdom
Lotte Chemical UK Ltd (prej Artenius), Wilton, Redcar, Združeno kraljestvo;
Mitsui & Co. Benelux NV, Brussels, Belgium
Mitsui & Co. Benelux NV, Bruselj, Belgija
DSM Powder Coating Resins BV, Zwolle, Holland
DSM Powder Coating Resins B.V., Zwolle, Nizozemska,
M&G Polimeri Italia SpA, Patrica (Frosinone), Italy
M&G Polimeri Italia SPA, Patrica (Frosinone), Italija,
NOVAPET S.A., Barbastro (Huesca), Spain
NOVAPET S.A., Barbastro (Huesca), Španija,
UAB NEO Group, Klaipeda, Lithuania
UAB NEO Group, Klaipeda, Litva;
TPT Petrochemicals Public Company Ltd, Bangkok, Thailand (hereinafter ‘TPT’)
TPT Petrochemicals Public Company Ltd., Bangkok, Tajska (v nadaljnjem besedilu: TPT),
Indorama Petrochem Ltd, Bangkok, Thailand (hereinafter ‘Indorama’)
Indorama Petrochem Ltd., Bangkok, Tajska (v nadaljnjem besedilu: Indorama),
Siam Mitsui PTA Company Ltd, Bangkok, Thailand (hereinafter ‘SMPC’)
Siam Mitsui PTA Company Ltd., Bangkok, Tajska (v nadaljnjem besedilu: SMPC);
Related exporter:
povezani izvoznik:
Mitsui Chemicals Inc, Tokyo, Japan (hereinafter ‘MCI’) — export sales representative and shareholder of SMPC.
Mitsui Chemicals Inc, Tokio, Japonska (v nadaljnjem besedilu: MCI) – zastopnik izvozne prodaje in delničar SMPC.
The investigation of dumping and injury covered the period from 1 December 2008 to 30 November 2009 (the ‘investigation period’ or ‘IP’).
Preiskava dampinga in škode je zajela obdobje od 1. decembra 2008 do 30. novembra 2009 (v nadaljnjem besedilu: obdobje preiskave ali OP).
The examination of trends relevant for the assessment of injury covered the period from 1 January 2006 to the end of the investigation period (the period considered).
Preučevanje trendov, pomembnih za oceno škode, je obsegalo obdobje od 1. januarja 2006 do konca obdobja preiskave („obravnavano obdobje“).
The product concerned is terephthalic acid and its salts of a purity by weight of 99,5 % or more, currently falling within CN code ex29173600 (the product concerned).
Zadevni izdelek je tereftalna kislina in njene soli s čistočo 99,5 mas. % ali več, trenutno uvrščen v oznako KN ex29173600 („zadevni izdelek“).
They were therefore considered to be alike within the meaning of Article 1(4) of the basic Regulation.
Zato so se ti izdelki šteli za podobne v smislu člena 1(4) osnovne uredbe.
All three Thai exporting producers named in the complaint submitted questionnaires responses.
Vsi trije tajski proizvajalci izvozniki, navedeni v pritožbi, so predložili izpolnjene vprašalnike.
The investigation revealed that no other Thai exporting producers of PTA exist and that the responses covered 100 % of Thai exports to the EU market.
Preiskava je pokazala, da ne obstaja noben drug tajski proizvajalec izvoznik PTA in da izpolnjeni vprašalniki predstavljajo 100 % tajskega izvoza na trg EU.
The three companies requested dumping calculations to be performed on the basis of monthly data on the grounds that costs of the main raw material and consequently prices for the product concerned varied significantly through the IP.
Ta tri podjetja so zahtevala izračun dampinga na podlagi mesečnih podatkov z utemeljitvijo, da so med OP cene surovin in posledično cene zadevnega izdelka znatno nihale.
For the reasons shown in recital 26 below, the use of the requested methodology was not considered warranted.
Zaradi razlogov iz uvodne izjave 26 se uporaba zahtevane metodologije ni štela za utemeljeno.
It should be noted that sales on the domestic and EU markets were based on either spot prices or contracts based on the PX cost (the main raw material) or a formula based on a PTA pricing index in China.
Opozoriti je treba, da je prodaja na domačem trgu in trgu EU temeljila na promptnih cenah, pogodbah na podlagi cen paraksilena (glavne surovine), ali formuli na podlagi cenovnega indeksa PTA na Kitajskem.
In the latter case, there was a significant time lag in a number of instances after which the final index was available.
Pri slednji je v številnih primerih prišlo do znatnega časovnega zamika, preden je bil končni indeks na voljo.
In order to implement the formula, an invoicing arrangement had to be operated whereby the final price could be settled some months after the initial provisional invoice was issued.
Za uporabo formule je bilo treba upoštevati ureditev o izstavljanju računov, pri čemer je lahko bila končna cena določena več mesecev po izstavitvi prvega začasnega računa.
Debit/credit notes were issued to correct the final price agreed in the contract.
Za popravek končne cene iz pogodbe so bili izdani opomini/dobropisi.
The general methodology set out below has been applied to all the cooperating exporting producers in Thailand.
Spodaj opredeljena splošna metodologija je bila uporabljena pri vseh sodelujočih proizvajalcih izvoznikih na Tajskem.
In accordance with Article 2(2) of the basic Regulation, the Commission first established whether the domestic sales of the Thai producers were sufficiently representative, i.e. whether the total volume of such sales represented at least 5 % of their total volume of export sales of the product concerned to the Union.
Komisija je v skladu s členom 2(2) osnovne uredbe najprej ugotovila, ali je domača prodaja tajskih proizvajalcev dovolj reprezentativna, tj. ali celoten obseg take prodaje predstavlja vsaj 5 % njihovega celotnega obsega izvoza zadevnega izdelka v Unijo.
The domestic sales of the Thai producers were considered sufficiently representative during the investigation period.
Domača prodaja tajskih proizvajalcev se je v obdobju preiskave štela za dovolj reprezentativno.
The Commission subsequently examined whether the domestic sales of the like product could be regarded as being sold in the ordinary course of trade pursuant to Article 2(4) of the basic Regulation.
Komisija je nato preučila, ali se domača prodaja podobnega izdelka lahko šteje za prodajo v običajnem poteku trgovanja v skladu s členom 2(4) osnovne uredbe.
This was done by establishing for the like product sold on the domestic market the proportion of profitable domestic sales to independent customers during the IP.
To je bilo izvedeno tako, da se je za podobni izdelek, ki se prodaja na domačem trgu, določil delež dobičkonosne domače prodaje neodvisnim strankam v OP.
Since the volume of profitable sales of the like product represented more than 80 % of the total domestic sales volume of the like product for all 3 producers, normal value was based on the actual domestic price, calculated as a weighted average of all domestic sales.
Ker je obseg dobičkonosne prodaje podobnega izdelka predstavljal več kot 80 % celotnega obsega prodaje podobnega izdelka za vse tri proizvajalce, je normalna vrednost temeljila na dejanski domači ceni, izračunani kot tehtano povprečje celotne domače prodaje.
This investigation showed that one of the cooperating exporting producers (SMPC) sold to the EU market via its largest shareholder (MCI, a company located in Japan), which then resold to a series of Japanese traders, which ultimately sold to parties on the EU market.
Preiskava je pokazala, da je eden od sodelujočih proizvajalcev izvoznikov (SMPC) prodajal na trg EU prek svojega največjega delničarja (MCI, podjetje s sedežem na Japonskem), ki je nato ponovno prodajal številnim japonskim trgovcem, ki so dokončno prodajali stranem na trgu EU.
It was investigated whether MCI and the largest Japanese trader were related and if such a relationship had an impact on prices.
Preučeno je bilo, ali sta MCI in največji japonski trgovec povezana in ali je takšna povezava vplivala na cene.