natgillin/translations-raw huggingface dataset:
The Petrochemical SEZ was founded on 30 April 1997 (year 1376 according to the Persian calendar) by Act No. 58548, published in the Official Gazette No. 15275 on 25 May 1997.
Petrokemična SEZ je bila ustanovljena 30. aprila 1997 (leta 1376 po perzijskem koledarju) z Zakonom št. 58548, objavljenim v Uradnem listu št. 15275 dne 25. maja 1997.
No specific rule on eligibility has been found in the set of Legislative/Administrative Acts provided by the Iranian Government during the investigation.
V sklopu zakonodajnih/upravnih aktov, ki jih je med preiskavo predložila iranska vlada, niso bila ugotovljena nobena posebna pravila o upravičenosti.
The sole Iranian cooperating exporting producer has its factory premises established in the Petrochemical SEZ of Mahshahr, Bandar Imam Khomeini.
Edini sodelujoči iranski proizvajalec izvoznik ima prostore svoje tovarne v petrokemični SEZ v Mahshahrju v Bandar Imam Khomeini.
According to the information made available by the Iranian authorities, this zone is the only Petrochemical SEZ in Iran.
V skladu s podatki, ki so jih predložili iranski organi, je ta cona edina petrokemična SEZ v Iranu.
Each SEZ is considered as being situated outside the country’s Customs territory.
Za vsako SEZ se šteje, da je zunaj carinskega območja države.
Hence, all imports are exempted from duties under the condition that the imported input materials are used to produce the resulting export product.
Zato je celoten uvoz oproščen dajatev pod pogojem, da se uvožene surovine uporabijo za proizvodnjo nastalega izvoznega izdelka.
In order to monitor the amount of duty-free imported raw materials consumed in the production of the resultant export product, the Customs offices register both the import allowance and export obligation at the time of import and of export on the basis of standard input-output norms specified in a certificate entitled ‘Production Permit’ released by the Ministry of Health, General Department and which is valid for five years.
Za spremljanje količine brez dajatev uvoženih surovin, uporabljenih v proizvodnji nastalega izvoznega izdelka, carinski uradi evidentirajo nadomestilo za izvoz in obveznost izvoza ob uvozu in izvozu na podlagi standardnih input-output normativov, določenih v certifikatu z naslovom „Dovoljenje za proizvodnjo“, ki ga je izdal splošni oddelek Ministrstva za zdravje in velja pet let.
For every transaction the Customs offices releases upon request a code-number (B-Jack) necessary for the company to clear goods through Customs.
Za vsako transakcijo carinski uradi na zahtevo izdajo številčno oznako (B-Jack), ki jo družba potrebuje za prijavo blaga na carini.
In addition, the company provides periodically to the relevant authority with the exports and domestic sales that it intends to carry out in the following year.
Poleg tega družba redno obvešča pristojni organ o izvozu in domači prodaji, ki ju namerava izvajati v prihodnjem letu.
On the basis of the aforesaid available information, the Customs offices supervise the correct use of the benefits availed by the company.
Na podlagi navedenih razpoložljivih informacij carinski uradi nadzorujejo pravilno koriščenje ugodnosti, ki jih ima družba.
As regards a domestic sale, i.e. a sale from the SEZ into the mainland, a customs duty will be imposed on the part of the imported duty-free input incorporated in the final product according to the standard input-output norms.
V zvezi z domačo prodajo, tj. prodajo iz SEZ na celino, bo uvedena carina na del brez dajatev uvoženih surovin, vključenih v končni izdelek v skladu s standardnimi input-output normativi.
Findings of the investigation
Ugotovitve preiskave
During the verification visit, it has been found that there are no concrete, statutory and publicly available criteria that govern the decision of the granting authority on who is entitled to be established in the Petrochemical SEZ.
Med preveritvenim obiskom je bilo ugotovljeno, da ni nobenih konkretnih, zakonskih in javno dostopnih meril, ki urejajo odločitev organa, ki dodeljuje subvencije, o tem, kdo je upravičen do ustanovitve družbe v petrokemični SEZ.
A company willing to establish in that zone has to lodge an application to the relevant authority but no guidelines are available in order to show on what basis the request can be accepted or rejected.
Za ustanovitev družbe v tej coni je treba pri pristojnem organu vložiti vlogo, vendar ni na voljo nobenih smernic, ki bi pokazale, na kakšni podlagi se lahko zahtevek odobri ali zavrne.
Moreover, the founding Act of the Petrochemical SEZ entrusts National Petrochemical Company (‘NPC’) (shareholder of the sole cooperating exporting producer) to manage and organize this zone for the purpose of petrochemical activities.
Poleg tega Zakon o ustanovitvi petrokemične SEZ pooblašča nacionalno petrokemično družbo („NPD“) (delničarja edinega sodelujočega proizvajalca izvoznika) za upravljanje in organiziranje te cone za namene petrokemičnih dejavnosti.
Serious discrepancies and malfunctions of the system have been found.
Ugotovljena so bila huda neskladja in nepravilnosti sistema.
The Iranian authorities did not establish a proper verification system to monitor the amount of duty-free imported raw materials consumed in the production of the resultant export product.
Iranski organi niso vzpostavili ustreznega sistema preverjanja za spremljanje količine brez dajatev uvoženih surovin, uporabljenih pri proizvodnji nastalega izvoznega izdelka.
STPC, the sole cooperating producer in Iran, did not report the actual raw material yields and no verification system has been implemented in practice by NPC in order to confirm that the inputs for which exemption has been granted are consumed in the production of the exported product and their amounts.
STPC, edini sodelujoči proizvajalec iz Irana, ni sporočil dejanskega donosa surovin in NPD ni v praksi izvajala nobenega sistema preverjanja, ki bi potrdil, da se surovine, za katere je bila odobrena oprostitev dajatev, uporabljajo pri proizvodnji izvoženega izdelka in kakšna je njihova količina.
The standard input-output norms are production ratios proposed by the company and accepted by the Government that derive from the standard applied in the Petrochemical Industry.
Standardni input-output normativi so proizvodna razmerja, ki jih predlaga družba in sprejme vlada ter izhajajo iz standarda, ki se uporablja v petrokemični industriji.
The sole cooperating exporting producer benefited from the above scheme and also from a duty-free import of capital goods.
Edini sodelujoči proizvajalec izvoznik je bil deležen ugodnosti iz zgornje sheme in dajatev prostega uvoza investicijskega blaga.
Account taken of all the above, the import of duty-free inputs in the SEZ has to be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, i.e. a financial contribution of the Iranian Government which conferred a benefit upon the investigated exporter.
Ob upoštevanju navedenega je treba dajatev prost uvoz surovin v SEZ v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe obravnavati kot subvencijo, tj. finančni prispevek iranske vlade, ki je preiskovanemu izvozniku prinesel ugodnosti.
Moreover, the scheme is specific within the meaning of the Article 4(2)(a) of the basic Regulation, given that the legislation, pursuant to which the granting authority operates, explicitly limits access to this zone to certain enterprises belonging to the petrochemical sector of production.
Poleg tega je shema v smislu člena 4(2)(a) osnovne uredbe specifična glede na to, da zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, izrecno omejuje dostop do te cone za nekatere družbe, ki pripadajo petrokemičnemu sektorju proizvodnje.
In addition, the scheme is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4)(a) of the basic Regulation.
Poleg tega je shema zakonsko pogojena z izvozom, zato se šteje za specifično in se proti njej lahko v skladu s členom 4(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
Without an export commitment, a company cannot obtain benefits under this scheme.
Brez izvozne obveznosti družba ne more uživati ugodnosti iz te sheme.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation since it does not conform to the rules laid down in Annex I, in particular point (i), Annex II and Annex III of the basic Regulation.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe, saj ni v skladu s predpisi iz Priloge I, zlasti točke (i), Priloge II in Priloge III k osnovni uredbi.
Specifically, the Iranian Government has no verification system or procedure in place to confirm whether and in what amounts inputs were consumed in the production of the exported product (in accordance with Annex II, part (II), point (4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III, part (II), point (2) of the basic Regulation).
Natančneje, iranska vlada nima nobenega sistema ali postopka preverjanja, da bi lahko potrdila, ali so bile surovine porabljene za proizvodnjo izvoženega izdelka (v skladu s točko (4) dela (II) Priloge II k osnovni uredbi in, pri nadomestnih shemah povračil, točko (2) dela (II) Priloge III k osnovni uredbi) in v kakšnih količinah.
The standard input-output norms themselves cannot be considered company specific standards nor a verification system of actual consumption.
Sami standardni input-output normativi se ne morejo šteti za standarde, specifične za družbo, niti za sistem preverjanja dejanske potrošnje.
This type of process does not enable the Government to verify with sufficient precision what amounts of inputs were consumed in the export production and under which standard input-output norm benchmark they should be compared.
Ta vrsta postopka vladi ne omogoča dovolj natančnega preverjanja, kakšne količine surovin so bile porabljene pri proizvodnji za izvoz in s katero referenčno vrednostjo standardnih input-output normativov jih je treba primerjati.
Furthermore, the Government did not perform an effective control based on a correctly kept actual consumption register.
Poleg tega vlada ni izvajala učinkovitega nadzora na podlagi pravilno vodene evidence dejanske potrošnje.
In fact, the Government of Iran 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 (in accordance with Annex II, part (II), point (5) and, in the case of substitution drawback schemes, Annex III, part (II), point (3) of the basic Regulation).
Iranska vlada ni izvedla nadaljnje preiskave na podlagi dejanske količine surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (v skladu s točko (5) dela (II) Priloge II in, pri nadomestnih shemah povračil, točko (3) dela (II) Priloge III k osnovni uredbi) morala storiti.
In addition, the benefit derived from the duty unpaid from the import of capital goods is also a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, i.e. a financial contribution of the Iranian Government which conferred a benefit upon the investigated exporter.
Poleg tega so ugodnosti od neplačanih dajatev na uvoz investicijskega blaga v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, tj. finančni prispevek iranske vlade, ki je preiskovanemu izvozniku prinesel ugodnosti.
It cannot be considered a permissible duty drawback system because it concerns capital goods which are not consumed in the production process and thus are not covered by the scope of permissible duty drawback systems set out in Annex I, point (i) of the basic Regulation.
Ta shema se ne more šteti za dovoljen sistem povračila dajatev, saj se nanaša na investicijsko blago, ki se ne uporablja v proizvodnem postopku in zato ni vključeno v področje dovoljenih sistemov povračil dajatev iz točke (i) Priloge I k osnovni uredbi.
Account taken of above, the subsidies in question are considered countervailable.
Ob upoštevanju navedenega se lahko za zadevne subvencije izvedejo izravnalni ukrepi.
In the absence of permitted duty drawback systems or substitution drawback systems, the benefit consists in the remission of total import duties normally due upon importation of inputs.
Zaradi odsotnosti dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni ugodnost odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
According to Article 3(1)(a)(ii) and Annex I, point (i) of the basic Regulation, only an excess remission of duties can be countervailed, provided the conditions of Annexes II and III of the basic Regulation are met.
V skladu s členom 3(1)(a)(ii) in točko (i) Priloge I k osnovni uredbi se presežni odpusti lahko izravnajo le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
Thus, if an absence of an adequate monitoring process is established, the above exception for drawback schemes is not applicable and the normal rule of countervailing of the amount of (revenue forgone) unpaid duties applies, rather than any purported excess remission.
Če se ugotovi, da ni ustreznega postopka spremljanja, se navedena oprostitev za sheme povračila ne uporablja in velja običajno pravilo izravnave zneska (izpadlega dohodka) neplačanih dajatev namesto načrtovanega presežnega odpusta.
The subsidy amount for the exporter with regard to the duty-free import of input products was calculated on the basis of import duties forgone (basic customs duty) on the material imported for the product concerned during the IP (nominator).
Znesek subvencije za izvoznika v zvezi z dajatev prostim uvozom surovin je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina) za material, uvožen za zadevni izdelek med OP (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 IP, 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 prihodek od izvoza zadevnega izdelka v OP, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established in respect of this scheme during the IP for the exporting producer amounts to 1,13 %.
Stopnja subvencije za to shemo med OP za proizvajalca izvoznika znaša 1,13 %.
In addition, the benefit derived from the unpaid duty from the import of capital goods cannot be considered a permissible duty drawback system because it concerns capital goods which are not consumed in the production process.
Poleg tega se ugodnosti od neplačanih dajatev na uvoženo investicijsko blago ne morejo šteti za dovoljen sistem povračila dajatev, saj se nanašajo na investicijsko blago, ki se ne uporablja v proizvodnem postopku.
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 of 15 years which reflects the minimum depreciation period that has been found in all the three countries involved in the current investigation in relation to the industry concerned.
Znesek subvencije je bil v skladu s členom 7(3) osnovne uredbe izračunan na podlagi neplačanih carin na uvoženo investicijsko blago v obdobju petnajstih let, kar odraža najkrajše obdobje amortizacije, ugotovljeno v vseh treh državah, vključenih v preiskavo v zvezi z zadevno industrijo.
In accordance with the established practice, the amount so calculated, which is attributable to the IP, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
V skladu z uveljavljeno prakso je bil tako dobljen znesek, ki se nanaša na OP, popravljen z dodatkom obresti za to obdobje, da se odrazi celotna vrednost subvencije v tem obdobju.
The commercial interest rate during the IP in Iran was considered appropriate for this purpose.
V ta namen se je štela kot primerna komercialna obrestna mera v Iranu v OP.
In accordance with Articles 7(2) and 7(3) of the basic Regulation, this subsidy amount (as nominator) has been allocated over the total export turnover during the IP, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) in (3) osnovne uredbe je bil ta znesek subvencije (kot števec) dodeljen za celotni prihodek od izvoza v OP, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established in respect of this subsidy during the IP for the exporting producer amounts to 0,93 %.
Stopnja subvencije za to subvencijo med OP za proizvajalca izvoznika znaša 0,93 %.
The total subsidy rate established in respect of the above measures during the IP for the exporting producer amounts to 2,06 %.
Skupna stopnja subvencije za navedene ukrepe med OP za proizvajalca izvoznika znaša 2,06 %.
This scheme consists of a direct transfer of non-repayable funds from NPC to the sole cooperating Iranian exporting producer.
Ta shema vključuje neposredni prenos nepovratnih sredstev, ki ga je NPD opravila edinemu sodelujočemu iranskemu proizvajalcu izvozniku.
The investigation established that NPC is the main shareholder of STPC, owning 75 % of its shares.
V preiskavi je bilo ugotovljeno, da je NPD glavni delničar družbe STPC in ima v lasti 75 % njenih delnic.
The remaining shareholders are the Petroleum Ministry Retirement & Welfare Fund, which owns 15 % of shares and the Justice Shares Broker Co., which owns 10 % of shares.
Preostala delničarja sta pokojninski in socialni sklad Ministrstva za nafto, ki ima v lasti 15 % delnic, in Justice Shares Broker Co., ki ima v lasti 10 % delnic.
It was established during the verification visit that NPC has financed a substantial part of STPC’s capital cost and its circulating/working capital as well as the instalments of bank loans of STPC on their due dates.
Med preveritvenim obiskom je bilo ugotovljeno, da je NPD financirala znaten del stroškov kapitala družbe STPC in njena obratna/gibljiva sredstva, pa tudi obroke bančnih posojil družbi STPC ob rokih za plačilo.
Therefore, as the Audited Financial Statements for the financial year covering the IP clearly show, the continuation of the cooperating exporting producer’s activity depends on the financial support of the main shareholder that is fully owned by National Iranian Oil Company, which belongs to the Iranian Ministry of Petroleum.
Zato je, kakor jasno kažejo revidirani računovodski izkazi za finančno leto v OP, nadaljevanje dejavnosti sodelujočega proizvajalca izvoznika odvisno od finančne podpore glavnega delničarja, ki je v celoti v lasti nacionalnega iranske naftne družbe, ta pa pripada iranskemu Ministrstvu za nafto.
Furthermore, the liquidity injections to STPC are not reported in the company’s accounts as loans provided.
Poleg tega likvidnostne injekcije družbi STPC v izkazih družbe niso navedene kot posojila.
STPC’s debt towards NPC, as clearly stated in the STPC Audited Financial Statements ending on March 20, 2009, equals to 51 % of its total assets.
Dolg družbe STPC do NPD je enak 51 % vseh njenih sredstev, kakor je jasno navedeno v konsolidiranih računovodskih izkazih družbe STPC, ki se zaključijo 20. marca 2009.
In this respect it is noted that Article 141 of the Iranian Amendment Bill of Commercial Code requires the shareholder to decide on the dissolution or continuation of the company whenever any company has to allocate at least half of its capital to cover losses occurred.
V zvezi s tem se opozarja, da člen 141 iranskega predloga spremembe trgovinskega zakonika od delničarja zahteva, da se odloči o prenehanju ali nadaljevanju delovanja družbe, kadar mora katera koli družba za pokritje nastale škode nameniti najmanj polovico svojega kapitala.
Until now no action has been taken by NPC, as principal shareholder of STPC, in order to increase the STPC’s capital against the financial situation, although on 3 June 2009 the General Assembly Meeting of STPC decided that the situation of the company’s debts to NPC should be clarified.
NPD kot glavni delničar družbe STPC do zdaj ni ukrenila ničesar, da bi povečala kapital družbe STPC glede na njen finančni položaj, čeprav je bilo 3. junija 2009 na rednem letnem srečanju družbe STPC odločeno, da je treba razjasniti stanje dolgov družbe do NPD.
The investigation has also established that the transfer of funds described above is a recurring practice that has been taking place for a number of years.
V preiskavi je bilo tudi ugotovljeno, da je opisani prenos sredstev praksa, ki se ponavlja že več let.
Indeed, STPC’s relevant Audited Financial Statements reveal that non-repayable funds have been accumulated since the beginning of the company’s activity, as certified in the Audited Financial Statements since the financial year 2004.
Zadevni konsolidirani računovodski izkazi družbe STPC dejansko razkrivajo, da se nepovratna sredstva nabirajo od začetka dejavnosti družbe, kakor potrjujejo konsolidirani računovodski izkazi od finančnega leta 2004.
Account taken of above, this financial support from NPC can be considered a subsidy because it is a government practice which provides a financial contribution within the meaning of Article 3(1)(a)(i) of the basic Regulation, i.e. a direct transfer of funds in the form of working capital infusion and grants to cover the repayment of loans.
Ob upoštevanju navedenega se ta finančna pomoč družbe NPD lahko šteje za subvencijo, saj gre za vladno prakso, ki zagotavlja finančni prispevek v smislu člena 3(1)(a)(i) osnovne uredbe, tj. neposreden prenos sredstev v obliki injekcije gibljivih sredstev in sredstev za kritje odplačil posojil.
In addition, the fact that the non-repayable funds have been accumulated since at least 2004 confirms that this is a recurring subsidy, the purpose of which is to keep in operation the sole cooperating Iranian exporting producer.
Poleg tega dejstvo, da se nepovratna sredstva nabirajo že vsaj od leta 2004, potrjuje, da gre za ponavljajočo se subvencijo, katere namen je edinega sodelujočega iranskega proizvajalca izvoznika obdržati v obratovanju.
Furthermore, NPC is to be considered a public body on the basis of the following factors: 1) Government ownership: NPC is 100 % state-owned, a subsidiary of National Iranian Oil Company which is fully owned by the Ministry of Petroleum; 2) The Articles of Association of the NPC have been enacted through a legislative procedure; 3) The general Assembly of Representatives of Shareholders is formed by six Ministers, including the Prime Minister, and two of the directors of National Iranian Oil Company, elected by Chairman of the Board of Directors and Managing Director of National Iranian Oil Company.
Poleg tega je treba NPD šteti za javni organ na podlagi naslednjih dejavnikov: 1) vladno lastništvo: NPD je v 100-odstotni lasti države, je podružnica nacionalne iranske naftne družbe, ki je v celoti v lasti Ministrstva za nafto; 2) statut NPD je bil sprejet z zakonodajnim postopkom; 3) generalno skupščino predstavnikov delničarjev sestavlja šest ministrov, vključno s predsednikom vlade in dvema direktorjema nacionalne iranske naftne družbe, ki jih izvolita predsednik sveta direktorjev in generalni direktor nacionalne iranske naftne družbe.
In other words, the government exercises total control over NPC; 4) NPC is responsible for the development and operation of the country’s petrochemical sector and for this reason has been entrusted to manage the Petrochemical Special Economic Zone.
Z drugimi besedami, vlada ima popoln nadzor nad NPD; 4) NPD je odgovorna za razvoj in delovanje petrokemičnega sektorja države, zato je pooblaščena za upravljanje posebne petrokemične ekonomske cone.