natgillin/translations-raw huggingface dataset:
For these purposes, the competent authorities of Member States referred to in Article 45 of Directive 2006/43/EC may also register the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in the third countries and territories listed in the Annex to this Decision.
Pristojni organi držav članic iz člena 45 Direktive 2006/43/ES lahko za te namene registrirajo tudi revizorje in revizijski subjekti, ki opravijo revizije letnih ali konsolidiranih računovodskih izkazov družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge k temu sklepu.
Notwithstanding paragraph 1, Member States may apply their investigation and penalty systems to the auditors and audit entities that carry out audits of the annual or consolidated accounts of companies incorporated in third countries and territories listed in the Annex.
Ne glede na odstavek 1 lahko države članice uporabijo svoje sisteme preiskav in kazni za revizorje in revizijski subjekti, ki opravijo revizije letnih ali konsolidiranih računovodskih izkazov družb, ki so registrirane v tretjih državah in na ozemljih iz Priloge.
Paragraph 1 shall be without prejudice to cooperative arrangements on quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country or territory listed in the Annex provided that such an arrangement meets all the following criteria:
Odstavek 1 ne posega v dogovore o sodelovanju pri pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi tretje države ali ozemlja iz Priloge pod pogojem, da takšen dogovor izpolnjuje naslednja merila:
it does not pre-empt any Commission decision under Article 47 of Directive 2006/43/EC.
ne določa vnaprej nobene odločitve Komisije na podlagi člena 47 Direktive 2006/43/ES.
The Commission shall monitor the situation of the third countries and territories listed in the Annex.
Komisija spremlja položaj tretjih držav in ozemelj iz Priloge.
In particular, the Commission shall monitor whether the competent administrative authorities of those third countries and territories listed in the Annex that made a public commitment to the Commission to establish public oversight, quality assurance, investigation and penalty systems for auditors and audit entities have established such systems, on the basis of the following principles:
Komisija zlasti spremlja, ali so pristojni upravni organi tretjih držav in ozemelj iz Priloge, ki so se Komisiji javno zavezali, da bodo vzpostavili sisteme javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijski subjekti, vzpostavili take sisteme na podlagi naslednjih načel:
the systems are independent from the audit profession;
sistemi so neodvisni od revizijske panoge;
Point 10 of Article 1 shall cease to apply on 31 July 2013.
Točka 10 člena 1 preneha veljati 31. julija 2013.
Done at Brussels, 19 January 2011.
V Bruslju, 19. januarja 2011
LIST OF THIRD COUNTRIES AND TERRITORIES
SEZNAM TRETJIH DRŽAV IN OZEMELJ
Abu Dhabi
Abu Dabi
Cayman Islands
Brazilija
The Dubai International Financial Centre
Mednarodni finančni center Dubaj
Isle of Man
otok Man Izrael
Israel
Jersey
Jersey
Kajmanski otoki
Provided they give the information, those auditors and audit entities should be able to continue their activities in relation to audit reports concerning annual or consolidated accounts for financial years starting during the period from 2 July 2010 to 31 July 2012.
Če bodo navedeni revizorji in revizijski subjekti poslali informacije, jim je treba omogočiti, da nadaljujejo svoje dejavnosti v zvezi z revizijskimi poročili o letnih ali konsolidiranih računovodskih izkazih za poslovna leta, ki se pričnejo v obdobju od 2. julija 2010 do 31. julija 2012.
This Decision should not affect Member States’ rights to apply their investigation and penalty systems in respect of such auditors and audit entities.
Ta sklep ne sme vplivati na pravice držav članic, da uporabijo svoje sisteme preiskav in kazni za take revizorje in revizijske subjekte.
With regard to Bermuda, Cayman Islands, Israel and New Zealand, the Commission shall, in particular, review the progress made in enacting legislation to establish a public oversight, quality assurance, investigation and penalty system for auditors and audit entities in 2011.
V zvezi z Bermudi, Kajmanskimi otoki, Izraelom in Novo Zelandijo Komisija zlasti pregleda napredek, dosežen leta 2011 pri sprejemanju zakonodaje za vzpostavitev sistema javnega nadzora, zagotavljanja kakovosti, preiskav in kazni za revizorje in revizijske subjekte.
Where necessary, the Commission shall amend the Annex to this Decision accordingly.
Če je potrebno, Komisija ustrezno spremeni Prilogo k temu sklepu.
Bermuda Brazil
Bermudi
terminating the anti-subsidy proceeding concerning imports of purified terephthalic acid and its salts originating in Thailand
o zaključku protisubvencijskega postopka v zvezi z uvozom prečiščene tereftalne kisline in njenih soli s poreklom iz Tajske
Having regard to Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from countries not members of the European Community [1] (‘the basic Regulation’), and in particular Article 14 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 597/2009 z dne 11. junija 2009 o zaščiti proti subvencioniranemu uvozu iz držav, ki niso članice Evropske skupnosti [1] („osnovna uredba“), in zlasti člena 14 Uredbe,
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-subsidy 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 protisubvencijskega postopka v zvezi z uvozom prečiščene tereftalne kisline in njenih soli („PTA“) s poreklom iz Tajske („zadevna država“) v Unijo.
The anti-subsidy 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.
Protisubvencijski 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 subsidisation 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 subvencioniranju 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-dumping 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 protidampinškega postopka v zvezi z uvozom PTA s poreklom iz Tajske v Unijo.
This investigation has been terminated by means of Commission Decision 2011/32/EU [4].
Ta preiskava je bila zaključena s Sklepom Komisije 2011/32/EU [4].
Prior to the initiation of the proceeding and in accordance with Article 10(7) of the basic Regulation, the Commission notified the Government of Thailand that it had received a properly documented complaint alleging that subsidised imports of PTA originating in Thailand were causing material injury to the Union industry.
Komisija je pred začetkom postopka in v skladu s členom 10(7) osnovne uredbe tajsko vlado obvestila, da je prejela pravilno dokumentirano pritožbo, da je subvencioniran uvoz PTA s poreklom iz Tajske povzročil znatno škodo industriji Unije.
The Government of Thailand was invited for consultations with the aim of clarifying the situation as regards the contents of the complaint and arriving at a mutually agreed solution.
Tajska vlada je bila povabljena na posvetovanje, da se pojasni vsebina pritožbe in doseže sporazumna rešitev.
The Government of Thailand accepted the offer of consultations and consultations were subsequently held.
Tajska vlada je sprejela vabilo na posvetovanje, ki se je nato tudi izvedlo.
However, due note was taken of comments made by the authorities of Thailand in regard to the allegations contained in the complaint regarding the lack of countervailability of the schemes.
Vendar so se ustrezno upoštevale pripombe tajskih organov glede trditev iz pritožbe, da se sheme, proti katerim se lahko uvedejo izravnalni ukrepi, ne uporabljajo.
During the consultations, submissions were received from the Government of Thailand.
Med posvetovanji je tajska vlada predložila svoja stališča.
The Commission officially advised the complainants, other known producers in the Union, the known exporting producers in Thailand, the representatives of the exporting country concerned and known importers and users of the initiation of the proceeding.
Komisija je pritožnika, druge znane proizvajalce Unije, znane proizvajalce izvoznike iz Tajske, predstavnike zadevne države izvoznice ter znane uvoznike in uporabnike uradno obvestila o začetku postopka.
Interested parties were given the opportunity to make their views known in writing and to request a hearing within the time limit set out in the Notice of initiation.
Zainteresirane strani so imele možnost, da pisno izrazijo svoja stališča in zahtevajo zaslišanje v roku iz obvestila o začetku.
The Commission sent questionnaires to the authorities of the exporting country, the complainants, other known producers in the Union, the known exporting producers in Thailand and to the known importers and users of 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 organom države izvoznice, 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 authorities of Thailand, from the three known Thai exporting producers, from three Union producers, from one Union importer, and from five Union users.
Izpolnjene vprašalnike so poslali tajski organi, 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 subsidisation, resulting injury and Union interest.
Komisija je zbrala in preverila vse informacije, ki so bile po njenem mnenju potrebne za ugotovitev subvencioniranja, nastale škode in interesa Unije.
Verification visits were carried out at the premises of the following State authorities:
Preveritveni obiski so bili izvedeni v prostorih naslednjih državnih organov:
Office of Board of Investment, Bangkok, Thailand.
Urad Odbora za naložbe, Bangkok, Tajska.
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;
Union importers:
uvoznik v Uniji:
Mitsui & Co. Benelux NV, Brussels, Belgium;
Mitsui & Co. Benelux NV, Brussels, Belgija;
Union users:
uporabniki v Uniji:
DSM Powder Coating Resins B.V., Zwolle, Netherlands,
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),
TPT Petrochemicals Public Company Ltd, Rayong, Thailand (hereinafter ‘TPT’),
TPT Petrochemicals Public Company Ltd., Rayong, Tajska (v nadaljnjem besedilu: TPT),
Indorama Petrochem Ltd, Rayong, Thailand (hereinafter ‘Indorama’),
Indorama Petrochem Ltd., Rayong, Tajska (v nadaljnjem besedilu: Indorama),
Siam Mitsui PTA Company Ltd, Rayong, Thailand (hereinafter ‘SMPC’).
Siam Mitsui PTA Company Ltd., Rayong, Tajska (v nadaljnjem besedilu: SMPC).
Given that both TPT and Indorama are owned by the same holding company, they will be referred to in this document as the ‘Indorama group’.
Glede na to, da sta družbi TPT in Indorama v lasti iste krovne družbe, bosta v tem dokumentu imenovani „skupina Indorama“.
The investigation of subsidisation and injury covered the period from 1 December 2008 to 30 November 2009 (the ‘investigation period’ or ‘IP’).
Preiskava subvencioniranja in škode je zajela obdobje od 1. decembra 2008 do 30. novembra 2009 („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“).
PTA is obtained by the purification of crude terephthalic acid, which is a result of making paraxylene (PX) react with a solvent and a catalyst solution.
PTA se pridobiva s čiščenjem surove tereftalne kisline, ki je produkt reakcije med paraksilenom (PX) in topilom ter raztopino katalizatorja.
The product concerned and the PTA produced and sold on the domestic market of Thailand, as well as the PTA produced and sold in the Union by the Union industry were found to have the same basic physical and chemical characteristics and uses.
Ugotovljeno je bilo, da imajo zadevni izdelek in PTA, proizveden in prodan na notranjem trgu Tajske, ter PTA, ki ga industrija Unije proizvaja in prodaja na trgu Unije, enake fizikalne in kemične lastnosti ter uporabe.
They are therefore considered to be alike within the meaning of Article 2(c) of the basic Regulation.
Zato se ti izdelki štejejo za podobne v smislu člena 2(c) osnovne uredbe.
On the basis of the information contained in the complaint and the replies to the Commission’s questionnaire, the following schemes, which allegedly involved the granting of subsidies by a Governmental authority, were investigated:
Na podlagi informacij iz pritožbe in odgovorov na vprašalnike Komisije so bile preverjene naslednje sheme, ki so domnevno vključevale dodeljevanje subvencij s strani vladnega organa:
exemption or reduction on duties on imports of machinery,
oprostitev ali zmanjšanje dajatev na uvoz strojev,
exemption from corporate income tax,
oprostitev plačila davka od dobička pravnih oseb,
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 izdelavi izvoznih izdelkov,
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,
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,
tax and duty compensation of the exported goods produced in Thailand.
nadomestilo davka in dajatve za izvoženo blago, proizvedeno na Tajskem.
General
Splošne ugotovitve
Investment Promotion Act B.E.
Zakon o spodbujanju naložb B.E.
2544 (‘IPA’) provides incentives to promote development of the Thai economy.
2544 (Investment Promotion Act – v nadaljnjem besedilu: IPA) zagotavlja spodbude za spodbujanje razvoja tajskega gospodarstva.
The IPA, which is administered by the Board of Investment of Thailand (‘BOI’), grants the benefits resulting from the schemes mentioned in section 3.1. above with respect to the qualifying projects.
IPA, za izvajanje katerega je pristojen tajski odbor za naložbe („BOI“), odobri ugodnosti, ki izhajajo iz shem iz oddelka 3.1 glede na upravičene projekte.
In order to receive IPA benefits, each company makes an application to the BOI for a ‘Certificate of promotion’, which specifies the goods to be produced and benefits granted.
Da bi prejelo ugodnosti IPA, vsako podjetje pri odboru BOI vloži zahtevo za „potrdilo o spodbujanju“, v katerem so opredeljeni blago, ki se bo proizvajalo, in odobrene ugodnosti.
Tax and Duty Compensation of Exported Goods Produced in the Kingdom Act B.E.2524 (1981) prescribes the criteria and conditions for the participation in tax and duty compensation of exported merchandise scheme.
Zakon o nadomestilu davka in dajatve na izvoženo blago, proizvedeno v Kraljestvu, B.E. 2524 (1981) določa merila in pogoje za sodelovanje v shemi za nadomestilo davka in dajatve za izvoženo trgovsko blago.
This scheme is administered by the Thai Ministry of Finance.
To shemo upravlja tajsko ministrstvo za finance.
The sum of all calculated subsidies for each individual company is under the de minimis threshold, i.e. less than 2 % ad valorem.
Vsota vseh izračunanih subvencij za vsako posamezno podjetje je pod pragom de minimis, tj. manj kot 2 % ad valorem.
Therefore, in accordance with Article 14(3) and 14(5) of the basic anti-subsidy Regulation, even if all the subsidies in question were countervailable, no anti-subsidy duties could be imposed on the Thai exporters.
Zato v skladu s členom 14(3) in 14(5) osnovne protisubvencijske uredbe, tudi če bi se lahko proti vsem zadevnim subvencijam uvedli izravnalni ukrepi, proti tajskim izvoznikom ni mogoče uvesti nobenih protisubvencijskih dajatev.
Because of the de minimis subsidisation the specificity of the subsidy schemes mentioned in recital 16 was not examined.
Zaradi subvencioniranja de minimis specifičnost shem subvencioniranja iz uvodne izjave (16) ni bila preučena.
However, for the purpose of clarity, details of the schemes and the corresponding subsidy rates for individual companies are set out below, without prejudice to whether or not the subsidies are considered to be countervailable.
Zaradi jasnosti so podrobnosti shem in ustreznih stopenj subvencioniranja za posamezna podjetja navedene v nadaljevanju, ne glede na to, ali se subvencije obravnavajo kot subvencije, proti katerim se lahko izvedejo izravnalni ukrepi.
Individual Schemes
Posamezne sheme
Exemption or reduction on duties on imports of machinery
Oprostitev ali zmanjšanje dajatev na uvoz strojev
Article 28 of the IPA provides the legal basis for an exemption from duties on machinery imports.
Pravna podlaga za oprostitev plačila uvoznih dajatev za stroje je člen 28 IPA.
Under this scheme companies are entitled to the full exemption from payment of import duty on machinery as approved by the BOI, providing that no such machinery comparable in quality is being produced or assembled within Thailand.
Na podlagi te sheme so podjetja upravičena do popolne oprostitve plačila uvozne dajatve za stroje, kot to odobri odbor BOI, če takih strojev primerljive kakovosti ne izdelujejo ali sestavljajo v Tajski.
Article 29 of IPA provides the legal basis for the 50 % reduction on import duties on imported machinery.
Pravna podlaga za 50 % zmanjšanje uvoznih dajatev na uvožene stroje je člen 29 IPA.
In order to benefit from this scheme, the company must posses a Certificate of promotion which specifies that it is entitled to an exemption or reduction on duties on imports of machinery pursuant to Articles 28 and 29 of the IPA.
Da lahko podjetje izkoristi ugodnosti te sheme, mora imeti potrdilo o spodbujanju, ki navaja, da je podjetje upravičeno do oprostitve ali zmanjšanja uvoznih dajatev za stroje v skladu s členoma 28 in 29 IPA.
The Customs Department will receive a copy of the licence and the so-called ‘Master list of Machinery’, previously approved by the BOI, and will, on importation of the machinery, release this machinery without import duty being paid.
Carinski oddelek prejme kopijo dovoljenja in tako imenovani „glavni seznam strojev“, ki ga je predhodno potrdil BOI, in pri uvozu strojev stroje sprosti brez plačila uvozne dajatve.
The benefit to the exporters was calculated on the basis of the amount of unpaid customs duty due on imported capital goods, by spreading this amount across a period which reflects the normal depreciation of such capital goods in the industry of the product concerned.
Ugodnost za izvoznike je bila izračunana na podlagi zneska neplačane dajatve na uvoz investicijskega blaga, pri čemer se subvencija porazdeli čez obdobje, ki ustreza normalni amortizaciji tega blaga v industriji zadevnega izdelka.
This period has been established to be 15 years, which is in line with the depreciation periods used by the majority of the companies producing product concerned, both in Thailand and in the EU.
Ugotovljeno je bilo, da je to obdobje 15 let, kar je v skladu z obdobji amortizacije, ki jih uporablja večina podjetij za proizvodnjo zadevnega izdelka na Tajskem in v EU.
The amount so calculated which is attributable to the investigation period has been adjusted by adding interest during the investigation period, in order to establish the full benefit to the recipient under this scheme, the commercial interest rate in Thailand during the investigation period being considered appropriate.
Tako izračunan znesek, ki se lahko pripiše obdobju preiskave, je bil popravljen z dodatkom obresti v obdobju preiskave, da se ugotovi, kolikšna je bila skupna korist prejemnika v okviru te sheme; komercialna obrestna mera na Tajskem med obdobjem preiskave se je štela za primerno.
This amount has then been allocated over total sales during the investigation period.
Ta znesek je bil nato pripisan celotni prodaji v obdobju preiskave.
Indorama Group received a benefit of 0,3 %, and Siam Mitsui PTA Co., Ltd received a benefit of 0,19 %.
Skupina Indorama je prejela ugodnost v višini 0,3 %, podjetje Siam Mitsui PTA Co., Ltd pa je prejelo ugodnost v višini 0,19 %.
Exemption from corporate income tax
Oprostitev plačila davka od dobička pravnih oseb
Article 31 of the IPA provides the legal basis for corporate income tax exemption.
Pravna podlaga za oprostitev plačila davka od dobička pravnih oseb je člen 31 IPA.
Normal corporate income tax in Thailand is 30 %.
Običajni davek od dobička pravnih oseb na Tajskem je 30 %.
None of the investigated companies benefited from this scheme during the investigation period.
Nobeno preiskano podjetje med obravnavanim obdobjem ni izkoristilo ugodnosti te sheme.
All of the Thai exporting producers offset the profits generated during the investigation period against losses they were carrying forward from previous accounting periods.
Vsi tajski proizvajalci izvozniki so izravnavali dobičke, ustvarjene med obdobjem preiskave, z izgubami iz prejšnjih obračunskih obdobij.
This practice is allowed by the Thai Revenue Code for all companies, both promoted by BOI and non-promoted by BOI, and does not constitute a subsidy.
To prakso tajski davčni zakonik omogoča vsem podjetjem, ne glede na to, ali jih BOI spodbuja ali ne, in se ne šteje kot subvencija.
Due to this fact investigated companies did not use the corporate income tax exemption scheme.
Zato podjetja niso uporabljala sheme oprostitve plačila davka od dobička pravnih oseb.