natgillin/translations-raw huggingface dataset:
The exporting producer which had used AAS for its Union sales had no comments on the findings as concerns description and practical implementation, as summarised under sections (a) to (c), but it contested a number of figures in the calculation of the subsidy amount.
Proizvajalec izvoznik, ki je AAS uporabljal za svojo prodajo v Unijo, ni predložil pripomb na ugotovitve v zvezi z opisom in praktičnim izvajanjem, kot je povzeto v odstavkih od (a) do (c), vendar je ugovarjal mnogim številkam pri izračunu višine subvencije.
Whilst the calculation was checked and no corrections needed to be made, these issues were clarified to the company concerned.
Izračun je bil preverjen in popravki niso bili potrebni, vendar so bila ta vprašanja pojasnjena zadevni družbi.
The exemption from import duties is 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 GOI which conferred a benefit upon the investigated exporter.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, tj. finančni prispevek indijske vlade, ki je prinesel ugodnosti preiskovanemu izvozniku.
In addition, AAS for physical exports is clearly contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Poleg tega je AAS za fizični izvoz očitno zakonsko odvisna od opravljenega izvoza, zato se šteje za specifično ter se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
Without an export commitment a company cannot obtain benefits under this scheme.
Brez izvozne obveznosti družba ne more prejemati ugodnosti iz te sheme.
This expiry review has, therefore, confirmed that the main sub-scheme used in the present case cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Zato je bilo v pregledu zaradi izteka ukrepa potrjeno, da se v tem primeru uporabljena glavna podshema ne more šteti za dovoljeni sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
It does not conform to the rules laid down in Annexes I (item (i)), II (definition and rules for drawback) and III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje pravil iz Priloge I (točka (i)), Priloge II (opredelitev in pravila za povračila) ter Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
Although a verification system or procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) to the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) to the basic Regulation) does exist, the GOI did not effectively apply it.
Čeprav obstaja sistem ali postopek preverjanja, v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in v primeru shem nadomestnih povračil Priloga III(II)(2) k osnovni uredbi), ga IV ni učinkovito uporabljala.
The SIONs themselves cannot be considered a verification system of actual consumption, since they have been found to be overgenerous and it was established that benefits received in excess are not reclaimed by the GOI.
SIONov samih ni mogoče šteti za sistem preverjanja dejanske potrošnje, ker je bilo ugotovljeno, da so preohlapni in da IV ne zahteva vrnitve presežka ugodnosti.
Indeed, an effective control done by the GOI based on a correctly kept actual consumption register did not take place.
IV dejansko ni izvajala učinkovitega nadzora na podlagi pravilno vodene evidence dejanske potrošnje.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Indijska vlada tudi ni izvedla nadaljnjega pregleda na podlagi dejanske količine surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) običajno morala storiti.
Finally, it has been confirmed that, although mandatory by law, the involvement of chartered accountants in the verification process is, in practice, not guaranteed.
Potrjeno je bilo tudi, da sodelovanje pooblaščenih računovodij v procesu preverjanja v praksi ni zagotovljeno, čeprav je zakonsko obvezno.
AAS for physical exports is therefore countervailable.
Proti AAS za fizični izvoz se zato lahko uvedejo izravnalni ukrepi.
In the absence of permitted duty drawback system or substitution drawback system, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Ker dovoljenega sistema povračila dajatev ali nadomestnega sistema povračil ni, je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
In this respect and as to the claim of the GOI in recital 32, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
V zvezi s tem ter trditvijo IV iz uvodne izjave 32 je treba opozoriti, da osnovna uredba ne določa le izravnave „presežnega“ odpusta dajatev.
According to Article 3(1)(a)(ii) and Annex I(i) to the basic Regulation only an excess remission of duties can be countervailed, provided the conditions of Annexes II and III to the basic Regulation are met.
V skladu s členom 3(1)(a)(ii) in Prilogo I(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 for countervailing the amount of (revenue forgone) unpaid duties, rather than any purported excess remission, applies.
Če je torej ugotovljeno, da ustreznega postopka spremljanja ni, se navedena oprostitev za sheme povračila ne uporablja in velja običajno pravilo izravnave zneska (izpadlega dohodka) neplačanih dajatev namesto domnevno presežnega odpusta.
As set out in Annexes II(II) and III(II) to the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kakor je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun presežnega odpusta ni zadolžen preiskovalni organ.
To the contrary, according to Article 3(1)(a)(ii) of the basic Regulation it only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
Nasprotno, v skladu s členom 3(1)(a)(ii) osnovne uredbe mora ta samo zbrati zadostne dokaze, da zavrne ustreznost domnevnega sistema preverjanja.
The subsidy amount for the exporter which used the AAS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the sub-scheme used for the product concerned during the RIP (nominator).
Znesek subvencije za izvoznika, ki je uporabljal AAS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za surovine, ki so bile uvožene v skladu s podshemo, ki je bila v OPP uporabljena za zadevni izdelek (števec).
In accordance with Article 7(2) of the basic Regulation, this subsidy amount has been allocated over the export turnover generated by the product concerned during the RIP as appropriate denominator, because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za izvozni promet zadevnega izdelka v OPP kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prevažanimi količinami.
The subsidy rate established in respect of this scheme during the RIP for the sole cooperating producer using it amounts to 12,3 %.
Ugotovljena stopnja subvencije za to shemo v OPP za edinega sodelujočega proizvajalca znaša 12,3 %.
The detailed description of the DEPBS is contained in paragraphs 4.3 of FTP 04-09 and FTP 09-14 as well as in Chapter 4 of HOP I 04-09 and HOP I 09-14.
DEPBS je podrobno opisana v odstavku 4.3 Zunanjetrgovinske politike 2004–2009 in Zunanjetrgovinske politike 2009–2014 ter poglavju 4 HOP I 04–09 in HOP I 09–14.
They are determined on the basis of SIONs (see recital 29) and the customs duty incidence on the presumed import content, regardless of whether import duties have actually been paid or not.
Določene so na osnovi SION (glej uvodno izjavo 29) in učinka carin na domnevno vsebino uvoza, ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
The DEPBS rates for the product concerned during the RIP of the current investigation were 8 % for amoxicillin trihydrate and 7 % for ampicillin trihydrate and cefalexin, and therefore in all cases higher than during the combined review.
Stopnje DEPBS za zadevni izdelek v OPP te preiskave so znašale 8 % za amoksicilin trihidrat ter 7 % za ampicilin trihidrat in cefaleksin, torej je bila v vseh primerih višja kot v skupnem pregledu.
In order for the goods to be exported, the Indian customs authorities issue, during the dispatch procedure, an export shipping bill. This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Za izvoz blaga indijski carinski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim vsebuje znesek dobropisa DEPBS, ki je dodeljen za navedeni izvozni posel.
At this point in time, the exporter knows the benefit it will receive.
Takrat je izvozniku znana ugodnost, ki jo bo prejel.
Once the customs authorities issue an export shipping bill, the GOI has no discretion over the granting of a DEPBS credit.
Ko carinski organi izdajo izvozno odpremnico, IV ne more več odločati o dodelitvi dobropisa DEPBS.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration was made.
Primerna stopnja dobropisa DEPBS za izračun subvencij je tista, ki je bila uporabljena v času izdaje izvozne deklaracije.
Therefore, there is no possibility for a retroactive amendment to the level of the benefit.
Zato stopnje ugodnosti ni mogoče spreminjati za nazaj.
It was found that in accordance with Indian accounting standards, DEPBS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Ugotovljeno je bilo, da se v skladu z indijskimi računovodskimi standardi dobropisi DEPBS po obračunskem načelu lahko knjižijo kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
Such credits can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Taki dobropisi se lahko uporabljajo za plačilo carinskih dajatev na poznejši uvoz kakršnega koli blaga, ki se uvaža neomejeno, razen investicijskega blaga.
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Blago, uvoženo s takimi dobropisi, se lahko proda na domačem trgu (ob plačilu prometnega davka) ali uporabi v druge namene.
DEPBS credits are freely transferable and valid for a period of 24 months from the date of issue.
Dobropisi DEPBS se lahko prosto prenašajo in so veljavni 24 mesecev od datuma izdaje.
The electronic system used to manage DEPBS does not automatically exclude export transactions exceeding the deadline submission periods mentioned in paragraph 4.47 of HOP I 04-09 and HOP I 09-14.
Elektronski sistem, ki se uporablja za upravljanje DEPBS, avtomatično ne izključuje izvoznih transakcij izven rokov za oddajo vlog iz odstavka 4.47 HOP I 04–09 in HOP I 09–14.
Furthermore, as clearly provided in paragraph 9.3 of the HOP I 04-09 and HOP I 09-14, applications received after the expiry of submission deadlines can always be considered with the imposition of a minor penalty fee (i.e. 10 % of the entitlement).
Kakor je jasno določeno v odstavku 9.3 HOP I 04–09 in HOP I 09–14, je vloge, prejete po izteku rokov za oddajo vlog, tudi vedno mogoče upoštevati ob uvedbi manjše kazenske takse (tj. 10 % upravičenega zneska).
It was found that one cooperating Indian exporting producer used this scheme during the RIP.
Ugotovljeno je bilo, da je v OPP to shemo uporabljal en sodelujoči indijski proizvajalec izvoznik.
The GOI submitted that ‘benefit to the recipient’ can be measured and the countervailability of the subsidy can be determined only when DEPBS licenses are sold in the market as they would only confer a benefit if and when they are sold on the market.
IV je navedla, da je „korist za prejemnika“ merljiva in da se možnost uvedbe izravnalnih ukrepov lahko ugotavlja le v primeru, kadar se dovoljenja za DEPBS prodajajo na trgu, saj bi ugodnost prinašale le v primeru njihove prodaje na trgu.
In other words, DEPBS credits would not be countervailable when they are used for payment of customs duty on the imported goods which are used as inputs for the production of exported goods.
Drugače povedano, za dobropise DEPBS ne bi bilo mogoče uvesti izravnalnih ukrepov, kadar se uporabljajo za plačevanje carine za uvoženo blago, ki se uporabi kot surovina za proizvodnjo izvoznega blaga.
A DEPBS credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties, thus decreasing the GOI’s duty revenue which would be otherwise due.
Dobropis DEPBS je finančni prispevek IV, saj bo dobropis na koncu uporabljen za pokritje uvoznih dajatev, torej za zmanjšanje prihodka IV od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves its liquidity not only if a license is sold on the market, as was claimed by the GOI, but also if it is used for payment of customs duty on imported goods.
Poleg tega dobropis DEPBS pomeni ugodnost za izvoznika, ker njegove likvidnosti ne izboljša le v primeru prodaje dovoljenja na trgu, kot je trdila IV, temveč tudi, če je uporabljen za plačevanje carine za uvoženo blago.
Furthermore, the DEPBS is contingent in law upon export performance, and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Poleg tega je DEPBS zakonsko pogojena z opravljenim izvozom, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
This scheme cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) 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.
It does not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje strogih predpisov iz točke (i) Priloge I, Priloge II (opredelitev in predpisi za povračila) in Priloge III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Izvoznik v proizvodnem postopku ni obvezan dejansko porabiti blaga, uvoženega brez dajatev, znesek dobropisa pa ni izračunan glede na dejansko uporabljene surovine.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I and Annexes II and III to the basic Regulation.
Poleg tega ni nikakršnega sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoženega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the DEPBS.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, še vedno upravičeni do subvencij v okviru DEPBS.
In accordance with Articles 3(2) and 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the review investigation period.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bila višina subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunana glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
In this regard, it was considered that the benefit is conferred on the recipient at the point in time when an export transaction is made under this scheme.
V tem smislu se je štelo, da je ugodnost prejemniku podeljena takrat, ko je izvedena izvozna transakcija na podlagi te sheme.
At this moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Takrat se mora IV odpovedati carinskim dajatvam, kar predstavlja finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
In light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sum of the credits earned on all export transactions made under this scheme during the RIP.
Glede na navedeno se šteje za ustrezno, da se ugodnosti v okviru DEPBS izračunajo kot vsota dobropisov, ki so bile v OPP prejete za vse izvozne transakcije v okviru te sheme.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amounts as numerator, pursuant to Article 7(1)(a) of the basic Regulation.
Kadar so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako ugotovljenih dobropisov, pri čemer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover during the review investigation period as 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 dodeljeni za skupni promet od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prevažanimi količinami.
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer using it during the RIP amounts to 6,9 %.
Glede na navedeno stopnja subvencije, ki je bila v OPP ugotovljena za sodelujočega proizvajalca izvoznika v okviru te sheme, znaša 6,9 %.
Export Promotion Capital Goods scheme (EPCGS)
Shema za podporo izvozu investicijskega blaga (EPCGS)
The detailed description of EPCGS is contained in Chapter 5 of FTP 04-09 and FTP 09-14 as well as in Chapter 5 of HOP I 04-09 and HOP I 09-14.
EPCGS je podrobno opisana v poglavju 5 Zunanjetrgovinske politike 2004–2009 in Zunanjetrgovinske politike 2009–2014 ter poglavju 5 HOP I 04–09 in HOP I 09–14.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, povezani s podpornimi izdelovalci, ter izvajalci storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods up to 10 years old) at a reduced rate of duty.
Pod pogojem obveznosti izvoza je podjetju dovoljen uvoz investicijskega blaga (novega in do 10 let starega) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
IV v ta namen izda dovoljenje za EPCGS po vložitvi zahtevka in plačilu pristojbine.
The scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under the scheme.
Shema določa znižano stopnjo uvozne dajatve v višini 5 %, ki se uporablja za vse investicijsko blago, uvoženo v okviru te sheme.
Under FTP 09-14 the capital goods can be imported with 0 % duty rate under EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
V skladu z Zunanjetrgovinsko politiko 2009–2014 se investicijsko blago lahko uvaža po ničelni stopnji dajatve v okviru EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty free import of components required to manufacture such capital goods.
V tem primeru domači izdelovalec investicijskega blaga lahko izkoristi ugodnost dajatev prostega uvoza surovin, potrebnih za proizvodnjo takega investicijskega blaga.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Domači izdelovalec pa lahko zahteva tudi ugodnost predvidenega izvoza zaradi dobave investicijskega blaga imetniku dovoljenja EPCGS.
It was found that both cooperating exporting producers used this scheme during the RIP.
Ugotovljeno je bilo, da sta v OPP to shemo uporabljala oba sodelujoča proizvajalca izvoznika.
Upon disclosure the GOI contested the countervailability of EPCGS.
Ob razkritju je IV ugovarjala temu, da se proti EPCGS lahko uvedejo izravnalni ukrepi.
In particular, it claimed that EPCGS subsidies with regard to the purchase of capital goods where the export obligation was already fulfilled before the RIP, should not anymore be treated as contingent upon export performance.
Trdila je zlasti, da se subvencije EPCGS v zvezi z nabavo investicijskega blaga ne smejo več obravnavati kot pogojene z opravljenim izvozom, kadar je bila obveznost izvoza že izpolnjena pred OPP.
One exporting producer which was found to have received EPCGS subsidies claimed that these subsidies should not have been taken into account as they would not have been used for purchasing capital goods used for the production of the product concerned.
En proizvajalec izvoznik, za katerega je bilo ugotovljeno, da je prejemal subvencije EPCGS, je trdil, da se teh subvencij ne sme upoštevati, ker niso bile uporabljene za nabavo investicijskega blaga, uporabljenega za proizvodnjo zadevnega izdelka.
Conclusion on EPCGS
Sklep o EPCGS
The claim that EPCGS subsidies with regard to the purchase of capital goods where the export obligation was already fulfilled before the RIP would not anymore be contingent upon export performance has to be rejected.
Treba je zavrniti trditev, da subvencij EPCGS v zvezi z nabavo investicijskega blaga ni mogoče več obravnavati kot pogojenih z opravljenim izvozom, kadar je bila obveznost izvoza izpolnjena že pred OPP.
Indeed, it is not contested that EPCGS is contingent in law upon export performance, since such EPCGS licences cannot be obtained without a commitment to export.
Ni sporno, da je EPCGS zakonsko odvisna od opravljenega izvoza, ker takih dovoljenj ni mogoče pridobiti brez obveznosti izvoza.
Therefore it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.