natgillin/translations-raw huggingface dataset:
The moment in time where the export obligation would actually be fulfilled is irrelevant in that respect.
V tem pogledu ni pomembno, kdaj natančno bi bila obveznost izvoza dejansko opravljena.
As concerns the issue as to whether or not the capital goods are used for the production of the product concerned, according to Chapter 5.2 of FTP 09-14, the EPCGS allows imports of capital goods for pre production, production and post production (including complete knock-down (CKD)/semi knock-down (SKD) thereof as well as computer software systems).
V zvezi z vprašanjem, ali je investicijsko blago uporabljeno za proizvodnjo zadevnega izdelka ali ne, EPCGS v skladu s poglavjem 5.2 Zunanjetrgovinske politike 2009–2014 dovoljuje uvoz investicijskega blaga za predproizvodno in proizvodno fazo ter za fazo po proizvodnji (vključno z njihovim CKD (complete knock down)/SKD (semi-knock down) in sistemi računalniške programske opreme).
It is therefore clear that also goods not used for the production of the product concerned can benefit from EPCGS.
Zato je jasno, da je mogoče ugodnosti iz EPCGS pridobiti tudi za blago, ki ni uporabljeno za proizvodnjo zadevnega izdelka.
In addition, it was established that the export obligation under EPCGS was fulfilled using exports of the product concerned.
Ugotovljeno je bilo tudi, da je bila obveznost izvoza v okviru EPCGS izpolnjena z uporabo izvoza zadevnega izdelka.
The claim is therefore rejected.
Zato se trditev zavrne.
EPCGS 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.
EPCGS ni mogoče šteti za dovoljen sistem povračil dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Taki dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se to ne uporablja v proizvodnji izvoznih izdelkov.
Interests were added to this amount in order to reflect the full value of the benefit over time.
Temu znesku so bile dodane obresti, da bi se upoštevala celotna vrednost ugodnosti skozi čas.
The commercial interest rate for local currency loans during the review investigation period in India was considered appropriate for this purpose.
V ta namen se je za primerno štela komercialna obrestna mera za posojila v lokalni valuti v Indiji v obdobju preiskave v zvezi s pregledom.
In accordance with Article 7(2) and 7(3) of the basic Regulation this subsidy amount has been allocated over the export turnover during the RIP as appropriate denominator, because the subsidy is contingent upon export performance.
Ker je subvencija pogojena z opravljenim izvozom, je bil v skladu s členoma 7(2) in 7(3) osnovne uredbe ta znesek subvencije dodeljen na izvozni promet v OPP kot ustrezen imenovalec.
The subsidy rate established in respect of this scheme for the cooperating exporting producers during the RIP amounts to 0,1 % — 0,5 %.
Stopnja subvencije, ki je bila v OPP ugotovljena za sodelujoča proizvajalca izvoznika v okviru te sheme, znaša od 0,1 % do 0,5 %.
Focus Market Scheme (FMS)
Shema usmeritve v trg (FMS)
The detailed description of FMS is contained in paragraphs 3.9.1 to 3.9.2.2 of FTP 04-09 and paragraphs 3.14.1 to 3.14.3 of FTP 09-14 and in paragraphs 3.20 to 3.20.3 of HOP I 04-09 and paragraphs 3.8 to 3.8.2 of HOP I 09-14.
FMS je podrobno opisana v odstavku 3.9.1 do 3.9.2.2 Zunanjetrgovinske politike 2004–2009 in odstavku 3.14.1 do 3.14.3 Zunanjetrgovinske politike 2009–2014 ter odstavku 3.20 do 3.20.3 HOP I 04–09 in odstavku 3.8 do 3.8.2 HOP I 09–14.
Under this scheme exports of all products to countries notified under Appendix 37(C) of HOP I 04-09 and HOP I 09-14 are entitled to duty credit equivalent to 2,5 % of the FOB value of products exported under this scheme.
V skladu s to shemo je izvoz vseh izdelkov v države, navedene v Dodatku 37(C) HOP I 04–09 in HOP I 09–14, upravičen do dobropisa za carine v višini 2,5 % vrednosti FOB izdelkov, izvoženih v okviru te sheme.
Certain type of export activities are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
Iz sheme so izključene nekatere izvozne dejavnosti, npr. izvoz uvoženega ali pretovorjenega blaga, predvideni izvoz, izvoz storitev in izvozni promet enot, ki poslujejo v posebnih ekonomskih conah/izvozno usmerjenih enotah.
Also excluded from the scheme are certain types of products, e.g. diamonds, precious metals, ores, cereals, sugar and petroleum products.
Iz sheme so izključene tudi nekatere vrste izdelkov, npr. diamanti, plemenite kovine, ruda, žito, sladkor in naftni proizvodi.
The duty credits under FMS are freely transferable and valid for a period of 24 months from the date of issue of the relevant credit entitlement certificate.
Dobropisi za carine po FMS se lahko prosto prenašajo in so veljavni 24 mesecev od datuma izdaje zadevnega certifikata o upravičenju do dobropisa.
As long as the applicant provides to the authorities copies of all relevant export documentation (e.g. export order, invoices, shipping bills, bank realisation certificates), the GOI has no discretion over the granting of the duty credits.
Dokler vložnik zagotavlja organom kopije vse ustrezne izvozne dokumentacije (npr. izvoznega naloga, računov, odpremnic, bančnih potrdil o realizaciji), IV nima pravice odločati o dodeljevanju dobropisov za carine.
After disclosure the GOI submitted that until the credit entitlement certificate is sold on the market, it would confer no benefit whatsoever to the recipient and, therefore, it would not be countervailable.
Po razkritju je IV navedla, da brez prodaje na trgu certifikat o upravičenju do dobropisa prejemniku ne bi zagotavljal nikakršnih ugodnosti, zato se proti njemu ne bi mogli uvesti izravnalni ukrepi.
It was claimed that FMS duty 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.
Trdila je, da za dobropis za carine v okviru FMS ne bi mogli biti uvedeni izravnalni ukrepi, kadar se uporablja za plačevanje carine za uvoženo blago, ki je uporabljeno kot surovina za proizvodnjo izvoznega blaga.
The cooperating exporting producer which had availed benefits under FMS argued that the scheme is geographically related to other countries and, therefore, cannot be countervailed by the Union.
Sodelujoči proizvajalec izvoznik, ki je prejemal ugodnosti v okviru FMS, je trdil, da je shema geografsko povezana z drugimi državami, zato Unija proti njej ne more uvesti izravnalnih ukrepov.
Conclusion on FMS
Sklep o FMS
The FMS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
FMS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
A FMS duty 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 za carine FMS je finančni prispevek indijske vlade, ker bo ta dobropis naknadno uporabljen za izravnavo uvoznih dajatev in se bo zato zmanjšal prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, regardless as to whether the credit entitlement certificate is used for offsetting import duties or sold on the market, the FMS duty credit confers a benefit upon the exporter, because it improves its liquidity.
Treba je tudi poudariti, da dobropis za carine v okviru FMS uvozniku prinaša ugodnost ne glede na to, ali je certifikat o upravičenju do dobropisa uporabljen za izravnavo uvoznih dajatev ali prodan na trgu, ker izboljša likvidnost uvoznika.
Furthermore, FMS is 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 FMS zakonsko pogojena z opravljenim izvozom, zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom točke (a) člena 4(4) osnovne uredbe.
The fact that Union countries are not covered under FMS does not contradict either the practical implementations of the scheme nor the way the FMS benefit is used, as stated under recitals 72 to 74.
Dejstvo, da FMS ne zajema držav EU, ni v nasprotju niti s praktičnim izvajanjem sheme niti z načinom uporabe ugodnosti iz FMS, kakor je navedeno v uvodnih izjavah od 72 do 74.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I, point (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.
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 Annex I, point (i), and Annexes II and III to the basic Regulation.
Ne obstaja nikakršen sistem ali postopek, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoznega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
An exporter is eligible for FMS benefits regardless of whether it imports any inputs at all.
Izvoznik je tudi upravičen do subvencij po FMS ne glede na to, ali sploh uvaža surovine.
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 FMS.
Tako so do ugodnosti v okviru FMS upravičeni celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina.
Moreover, an exporter can use FMS duty credits in order to import capital goods although capital goods are not covered by the scope of permissible duty drawback systems, as set out in Annex I, point (i), to the basic Regulation, because they are not consumed in the production of the exported products.
Poleg tega lahko izvoznik uporabi dobropise za carine v okviru FMS za uvoz investicijskega blaga, čeprav investicijsko blago ni zajeto v področje uporabe dovoljenih sistemov povračil dajatev, kakor je določeno v točki (i) Priloge I k osnovni uredbi, ker se to blago ne uporablja v proizvodnji izvoznih izdelkov.
The amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the RIP as booked by the cooperating exporting producer using the scheme on an accrual basis as income at the stage of export transaction.
Višina subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, je bila izračunana glede na subvencijo za prejemnika, ugotovljeno v OPP, kakor jo je sodelujoči proizvajalec izvoznik knjižil po načelu nastanka poslovnega dogodka kot prihodek v fazi izvozne transakcije.
In accordance with Article 7(2) and 7(3) of the basic Regulation this subsidy amount (nominator) has been allocated over the export turnover during the RIP 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) in členom 7(3) osnovne uredbe je bil ta znesek subvencije (imenovalec) dodeljen za prihodke od izvoza v OPP kot ustrezen imenovalec, ker je subvencija pogojena z izvozom in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prevažanimi količinami.
The subsidy rate established with regard to this scheme during the RIP for the cooperating exporting producer using the scheme amounts to < 0,1 %.
Stopnja subvencije, ki je bila v OPP ugotovljena za sodelujočega proizvajalca izvoznika v okviru te sheme, znaša < 0,1 %.
Duty Free Import Authorisation (DFIA)
Odobritev dajatev prostega uvoza (DFIA)
In the course of the investigation it was found that the cooperating Indian producers did not obtain any benefits under DFIA during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoča indijska proizvajalca v OPP nista pridobivala ugodnosti v okviru DFIA.
Export Oriented Units (EOU)/Export Processing Zones (EPZ)/Special Economic Zones (SEZ)
Izvozno usmerjene enote („EO“)/Cone izvozne proizvodnje „EP“)/Posebne ekonomske cone „SE“)
In the course of the investigation it was found that the cooperating Indian producers did not obtain any benefits under EOU/EPZ/SEZ during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoča indijska proizvajalca v OPP nista prejemala ugodnosti v okviru EOU/EPZ/SEZ.
It was therefore not necessary to further analyse these schemes in this investigation.
Zato nadaljnja analiza teh shem v tej preiskavi ni bila potrebna.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme (packing credit), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
ECS vključuje dve podshemi, shemo izvoznih kreditov pred odpremo (kredit za embaliranje), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, ter shemo izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
As a result of the RBI Master Circular, exporters can obtain export credits at preferential interest rates compared with the interest rates for ordinary commercial credits (cash credits), which are set purely under market conditions.
Kot posledica okrožnice Master Circular ICB lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite (gotovinske kredite), ki so določene izključno v skladu s tržnimi pogoji.
Conclusion on ECS
Sklep o ECS
The preferential interest rates of an ECS credit set by the RBI Master Circular mentioned in recital 85 can decrease interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 3(2) of the basic Regulation on such exporter.
Preferencialne obrestne mere kredita ECS, ki jih določa okrožnica Master Circular ICB iz uvodne izjave 85, lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih, in v tem primeru prenesejo korist na takega izvoznika v smislu člena 3(2) osnovne uredbe.
In fact, it is usually perceived as being more risky and the extent of security required for a certain credit, regardless of the finance object, is a purely commercial decision of a given commercial bank.
Dejansko običajno velja za bolj tvegano in višina zahtevane varščine za določen kredit, ne glede na predmet financiranja, je izključno tržna odločitev komercialne banke.
In addition, commercial banks would not be obliged to pass through to borrowers of export financing any more advantageous interest rates for export credits in foreign currency.
Poleg tega komercialne banke ne bi bile zavezane jemalcem izvoznih kreditov omogočati kakršne koli ugodnejše obrestne mere za izvozne kredite v tuji valuti.
Despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government within the meaning of Article 3(1)(a)(iv) of the basic Regulation.
Kljub dejstvu, da preferencialne kredite na podlagi ECS dodeljujejo komercialne banke, je ta ugodnost finančni prispevek vlade v smislu člena 3(1)(a)(iv) osnovne uredbe.
In this context, it should be noted that neither Article 3(1)(a)(iv) of the basic Regulation nor the ASCM require a charge on the public accounts, e.g. reimbursement of the commercial banks by the GOI, to establish a subsidy, but only government direction to carry out functions illustrated in points (i), (ii) or (iii) of Article 3(1)(a) of the basic Regulation.
V tem okviru je treba poudariti, da niti člen 3(1)(a)(iv) osnovne uredbe niti Sporazum o subvencijah in izravnalnih ukrepih (SSIU) ne zahtevata bremenitve javnih računov, npr. povračila komercialnih bank s strani IV, da bi se določila subvencija, temveč le odredbo vlade za izvajanje funkcij iz točk (i), (ii) ali (iii) člena 3(1)(a) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of a ‘government’ as set out in Article 2(b) of the basic Regulation.
ICB je javni organ in tako spada pod opredelitev „vlada“, kot je določeno v členu 2(b) osnovne uredbe.
The RBI directs private bodies, within the meaning of the second indent of Article 3(1)(a)(iv) of the basic Regulation, since the commercial banks are bound by the conditions it imposes, inter alia, with regard to the maximum ceilings for interest rates on export credits mandated in the RBI Master Circular and the RBI provisions that commercial banks have to provide a certain amount of their net bank credit towards export finance.
ICB usmerja zasebne organe v smislu druge alinee člena 3(1)(a)(iv) osnovne uredbe, ker so komercialne banke vezane na njene pogoje, med drugim na najvišje dovoljene obrestne mere za izvozne kredite, določene v okrožnici Master Circular ICB, poleg tega pa ICB tudi določa, da morajo komercialne banke določen znesek svojih neto bančnih kreditov nameniti za financiranje izvoza.
This direction obliges commercial banks to carry out functions mentioned in Article 3(1)(a)(i) of the basic Regulation, in this case loans in the form of preferential export financing.
Ta odredba zavezuje komercialne banke k izvajanju funkcij iz člena 3(1)(a)(i) osnovne uredbe, v tem primeru posojil v obliki preferencialnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice, in no real sense, differs from practices normally followed by governments, within the meaning of Article 3(1)(a)(iv) of the basic Regulation.
Tak neposredni prenos sredstev v obliki posojil pod določenimi pogoji bi bil običajno v pristojnosti vlade in ta praksa se z nobenega bistvenega vidika ne razlikuje od praks, ki jih običajno izvajajo vlade v smislu člena 3(1)(a)(iv) osnovne uredbe.
This subsidy is deemed to be specific and countervailable since the preferential interest rates are only available in relation to the financing of export transactions and are therefore contingent upon export performance, pursuant to Article 4(4)(a) of the basic Regulation.
Ta subvencija se šteje za specifično in se zanjo lahko uvedejo izravnalni ukrepi, saj so preferencialne obrestne mere dostopne samo za financiranje izvoznih transakcij in so torej pogojene z izvozom v skladu s členom 4(4)(a) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the RIP and the interest rate that would have been payable for ordinary commercial credits used by the sole cooperating exporting producer using the scheme.
Višina subvencije je bila izračunana na podlagi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene v OPP, in obrestno mero, ki bi jo bilo treba plačati za običajne komercialne kredite, ki jih je uporabil edini sodelujoči proizvajalec izvoznik, ki je uporabljal to shemo.
This subsidy amount (nominator) has been allocated over the total export turnover during the RIP as appropriate denominator in accordance with Article 7(2) of the basic Regulation, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta višina subvencije (imenovalec) je dodeljena na skupni izvozni promet v OPP kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija pogojena z izvozom in ni bila dodeljena v sorazmerju z izdelanimi, proizvedenimi, izvoženimi ali prevažanimi količinami.
The subsidy rate established with regard to this scheme for the RIP for the cooperating exporting producer using the scheme was negligible.
Stopnja subvencije, ki je bila v OPP ugotovljena za sodelujočega proizvajalca izvoznika v okviru te sheme, je bila zanemarljiva.
Income Tax Exemption Scheme (ITES)
Shema oprostitve davka na dohodek (ITES)
In the course of the investigation it was found that the cooperating Indian producers did not obtain any benefits under ITES during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoča indijska proizvajalca v OPP nista prejemala ugodnosti v okviru sheme ITES.
Punjab Industrial Incentive Scheme
Shema industrijskih spodbud države Pandžab
In the course of the investigation it was found that the cooperating Indian producers did not obtain any benefits under the Punjab Industrial Incentive Scheme during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoča indijska proizvajalca v OPP nista prejemala ugodnosti v okviru sheme industrijskih spodbud države Pandžab.
Gujarat Industrial Incentive Scheme
Shema industrijskih spodbud države Gudžarat
In the course of the investigation it was found that the cooperating Indian producers did not obtain any benefits under the Gujarat Industrial Incentive Scheme during the RIP.
V preiskavi je bilo ugotovljeno, da sodelujoča indijska proizvajalca v OPP nista prejemala ugodnosti v okviru sheme industrijskih spodbud države Gudžarat.
The amount of countervailable subsidies determined in accordance with the provisions of the basic Regulation, expressed ad valorem, for the investigated exporting producers range between 7,5 % and 12,4 %.
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, določen v skladu z določbami osnovne uredbe, izražen ad valorem, za preiskovane proizvajalce izvoznike znaša od 7,5 % do 12,4 %.
These amounts of subsidisation exceed the de minimis threshold mentioned under Article 14(5) of the basic Regulation.
Ta znesek subvencije presega prag de minimis iz člena 14(5) osnovne uredbe.
In this respect, it is recalled that only two known exporting producers of the product concerned cooperated.
V zvezi s tem je treba opozoriti, da sta sodelovala le dva znana proizvajalca izvoznika zadevnega izdelka.
From the available Indian and Union statistical information the share of these exporters in the total Union sales of Indian exporting producers of the product concerned cannot be established.
Iz razpoložljivih statističnih informacij za Indijo in EU ni mogoče ugotoviti deleža tega uvoza v skupni prodaji zadevnega izdelka indijskih proizvajalcev izvoznikov v Uniji.
However, those statistical data would suggest that there are other producers which could sell the product concerned to the Union.
Vendar je na podlagi teh statističnih podatkov mogoče ugotoviti, da obstajajo drugi proizvajalci, ki bi lahko prodajali zadevni izdelek v Unijo.
It was established that during the RIP, the cooperating exporting producers continued to benefit from countervailable subsidisation by the Indian government.
Ugotovljeno je bilo, da sta v OPP sodelujoča proizvajalca izvoznika še naprej prejemala ugodnosti subvencioniranja s strani indijskih organov, proti kateremu se lahko uvedejo izravnalni ukrepi.