natgillin/translations-raw huggingface dataset:
As regards the existence of a benefit conferred upon the recipient company, the investigation established that STPC, as currently constituted, could not continue to operate without the financial support of NPC.
Glede obstoja ugodnosti, ki jih je uživala družba prejemnica, je bilo v preiskavi ugotovljeno, da družba STPC, kakor je trenutno sestavljena, ne bi mogla več delovati brez finančne podpore NPD.
This practice is inconsistent with the usual investment practice of private investors since no commercial organisation would continue to inject such non-repayable funding.
Ta praksa ni skladna z običajno investicijsko prakso zasebnih vlagateljev, saj nobena poslovna organizacija ne bi nadaljevala z vlaganjem takšnih nepovratnih sredstev.
This NPC financing intervention is specific within the meaning of Article 4(2)(a) of the basic Regulation, given that the granting authority explicitly limits access to that subsidy only to STPC, in line with its policy to develop the Petrochemical Sector.
Ta finančna intervencija NPD je specifična v smislu člena 4(2)(a) osnovne uredbe, glede na to, da organ, ki dodeljuje subvencije, v skladu s svojo politiko za razvoj petrokemičnega sektorja izrecno omejuje dostop do te subvencije le družbi STPC.
Account taken of above, this subsidy is considered countervailable.
Ob upoštevanju navedenega se lahko za to subvencijo izvedejo izravnalni ukrepi.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipient, which is found to exist during the IP.
Znesek subvencije, proti kateri se lahko izvedejo izravnalni ukrepi, se izračuna glede na ugodnost za prejemnika, ki je bila ugotovljena med OP.
The benefit conferred on the recipient is considered to be the total amount of non-repayable funding, as reported by the cooperating exporting producer in its accounts.
Kot ugodnost za prejemnika se šteje skupni znesek nepovratnih sredstev, kakor jih je sodelujoči proizvajalec izvoznik navedel v svojih izkazih.
In accordance with Article 7(2) of the basic Regulation this subsidy amount (nominator) has been allocated over the total sales turnover of the company during the IP, because the subsidy is not 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 (števec) dodeljen za skupni prihodek družbe od prodaje v OP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate established with regard to this scheme during the IP for the cooperating exporting producer amounts to 51,02 %.
Stopnja subvencije za to shemo med OP za sodelujočega proizvajalca izvoznika znaša 51,02 %.
The provisional amount of countervailable subsidies in accordance with the provisions of the basic Regulation, expressed ad valorem, for the sole cooperating Iranian exporting producer is 53,08 %.
Začasna višina subvencij, proti katerim se lahko uvedejo izravnalni ukrepi v skladu z določbami osnovne uredbe, izražena ad valorem, za edinega sodelujočega iranskega proizvajalca izvoznika znaša 53,08 %.
Manufacturing Bond Scheme
shema proizvodnje pod carinskim nadzorom;
Imports of plant, machinery and equipment in Manufacturing Bond
Uvoz naprav, strojev in opreme v območje proizvodnje pod carinskim nadzorom
Tariff protection on purchases of PTA in the domestic market
Tarifna zaščita nakupa prečiščene tereftalne kisline na domačem trgu
Final Tax Regime (FTR)
Režim končnega davka (FTR)
Export Long-Term Fixed Rate Financing Scheme (LTF-EOP)
shema dolgoročnega financiranja izvoza s fiksno obrestno mero (LFT-EOP);
Export Finance Scheme from the State Bank of Pakistan (EFS)
Shema financiranja izvoza s strani državne banke Pakistana (EFS)
Finance under F.E. Circular No. 25 of the State Bank of Pakistan
Financiranje na podlagi Okrožnice F.E. št. 25 državne banke Pakistana
I. Manufacturing Bond Scheme
I. Shema proizvodnje pod carinskim nadzorom
This scheme permits the import of duty-free input material under the condition that it is used for subsequent exports.
Ta shema dovoljuje dajatev prost uvoz surovin, pod pogojem, da se uporabijo za poznejši izvoz.
Accordingly, Chapter XV of the Customs Rules 2001 (SRO 450(I)/2001, published on 18 June 2001) provides a detailed regulation for the duty exemption of goods imported in the manufacturing bond warehouse.
Skladno s tem poglavje XV carinskih predpisov iz leta 2001 (SRO 450(I)/2001, objavljeno 18. junija 2001) podrobno opredeljuje ureditev za oprostitev plačila dajatev za blago, uvoženo v skladišče na območju proizvodnje pod carinskim nadzorom.
In order to avail the Manufacturing Bond Scheme, it is necessary to obtain a license released by the Customs Collectorate to any applicant person or firm, as described in the Article 343 of the Customs Rules 2001, Chapter XV.
Za koriščenje sheme proizvodnje pod carinskim nadzorom je treba pridobiti dovoljenje, ki ga carinska uprava izda kateri koli osebi ali družbi, ki vloži vlogo, kakor je opisano v členu 343 poglavja XV carinskih predpisov iz leta 2001.
At the moment of import of input materials, the producing company has to mention the SRO number 450/(I)/2001 on the Customs prescribed declaration form, i.e. ‘Goods Declaration’.
Ob uvozu surovin mora proizvodna družba na standardnem obrazcu, ki ga predpiše carinski organ, tj. „deklaracija blaga“, navesti številko SRO 450/(I)/2001.
However, an Indemnity Bond and post dated cheques in the amount of customs duty and sales tax are deposited with Customs Department and are valid for a period of three years.
Vendar se odškodninsko poroštvo in čeki s poznejšim datumom v znesku carinske dajatve ter prometnega davka deponirajo pri carinskem oddelku in veljajo tri leta.
This guarantee is released/discharged by the Customs upon evidence of the export of finished goods provided by the company.
To jamstvo carinski organ sprosti/izplača na podlagi dokazov o izvozu končnega blaga, ki ga zagotovi družba.
Finished goods manufactured from imported input materials are recorded in the Bond Register and the raw materials are adjusted according to the input ratios certified in the Analysis Certificate.
Končno blago, proizvedeno iz uvoženih surovin, je evidentirano v evidenci carinskih obveznic, surovine pa so prilagojene glede na razmerja vložkov, potrjena s potrdilom o analizi.
This certificate released by the Customs Department attests the input-output ratios of all raw materials for manufacturing 1000 kg. of the product concerned.
To potrdilo, ki ga izda carinski oddelek, potrjuje razmerja med vložki in proizvodnjo za vse surovine za proizvodnjo 1000 kg zadevnega izdelka.
These input-out ratios are proposed by the company and accepted by the Government and derive from the standard applied in the industry concerned.
Ta razmerja med vložki in proizvodnjo predlaga družba in sprejme vlada, izhajajo pa iz standarda, ki se uporablja v zadevni industriji.
At the time of export, a declaration is made on the Customs Goods Declaration that the exports are from the Manufacturing Bond and a consumption sheet of input materials used in the manufacturing of the finished goods for export is attached to the Customs Goods Declaration.
Ob izvozu se na carinski deklaraciji blaga napiše izjava, da je izvoz iz proizvodnje pod carinskim nadzorom, carinski deklaraciji blaga pa se priloži seznam surovin, uporabljenih pri proizvodnji končnega blaga za izvoz.
After examining all the aspects of the Goods Declaration, the concerned Customs official allows the export of the finished goods.
Po pregledu vseh elementov deklaracije blaga zadevni carinski uradnik dovoli izvoz končnega blaga.
When the imports of input materials are consumed against respective export of finished goods in the Bond Register, the company submit a letter to the Customs Department along with a copy of import Goods Declaration and export Shipping Bills along with a summary/reconciliation showing the consumption of raw materials and its export in the shape of finished goods under the Manufacturing Bond.
Če so uvožene surovine uporabljene za zadevni izvoz končnega blaga v evidenci carinskih obveznic, družba carinskemu oddelku pošlje dopis skupaj s kopijo deklaracije uvoženega blaga in izvozno odpremnico ter povzetek/uskladitev, ki kaže potrošnjo surovin in njihov izvoz v obliki končnega blaga v proizvodnji pod carinskim nadzorom.
Accordingly, the Customs official releases the Indemnity Bond and the post dated cheques deposited at the time of import of input materials.
V skladu s tem carinski uradnik sprosti odškodninsko poroštvo in čeke s poznejšim datumom, deponirane ob uvozu surovin.
The sole cooperating exporting producer obtained benefits under the Manufacturing Bond scheme.
Edini sodelujoči proizvajalec izvoznik je imel ugodnosti od sheme proizvodnje pod nadzorom carine.
The verification visit established that, in practice, the Pakistani authorities did not apply a proper verification system to monitor the amount of duty-free imported raw materials and consumed in the production of the resultant export product.
Med preveritvenim obiskom je bilo ugotovljeno, da pakistanski organi v praksi niso uporabljali ustreznega sistema preverjanja za spremljanje količine brez dajatev uvoženih surovin, uporabljenih v proizvodnji nastalega izvoznega izdelka.
Serious discrepancies and malfunctions of the system have been found in comparison with the drawback system established in the legal provisions (Chapter XV of the Customs Rules 2001).
Ugotovljena so bila huda neskladja in nepravilnosti sistema v primerjavi s sistemom povračil, določenim v pravnih določbah (poglavje XV carinskih predpisov iz leta 2001).
In the manufacturing bond, the manufacturing area and separate stores of finished goods, rejects and waste, were not clearly ear-marked in the premises.
Pri proizvodnji pod carinskim nadzorom območje proizvodnje in ločena skladišča končnega blaga, zavrnjenega materiala in odpadkov v objektih niso bila jasno označena.
Only the raw materials imported duty-free were separated from locally procured input goods.
Samo surovine, uvožene brez dajatev, so bile ločene od lokalno nabavljenih surovin.
The premises of the warehouse, that is the bonded warehouse and the manufacturing bond, were not in an independent area having an independent entry or exit from a public area and having no other entry or exit, as prescribed in the Article 349 of the abovementioned Chapter XV.
Skladiščni prostori, tj. carinsko skladišče in proizvodnja pod carinskim nadzorom, niso bili na neodvisnem območju s samostojnim vhodom ali izhodom, ločenim od javnega območja, in niso imeli nobenega drugega vhoda ali izhoda, kakor je določeno v členu 349 navedenega poglavja XV.
The relevant record of input goods received, manufactured and exported was not kept on the basis of actual consumption.
Ustrezna evidenca prejetih surovin, ki so bile predelane in izvožene, ni bila vodena na podlagi dejanske potrošnje.
Only the theoretical consumption was registered, according to an Analysis Certificate, with input-output ratios of all the raw materials for producing 1000 kg of outputs.
Glede na potrdilo o analizi je bila evidentirana samo teoretična potrošnja z razmerji med vložki in proizvodnjo za vse surovine za proizvodnjo 1000 kg proizvoda.
These input-output norms are set out by the authorities and periodically reviewed but there are no clear rules and no evidence of how these reviews are performed.
Te input-output normative določajo organi oblasti in so občasno pregledani, vendar ni nobenih jasnih pravil in nobenega dokaza o tem, kako se ti pregledi izvajajo.
Furthermore, no effective verification system has been implemented in practice by the Government of Pakistan.
Poleg tega pakistanska vlada v praksi ni uvedla nobenega učinkovitega sistema preverjanja.
The authorities claimed that they perform audits on the documentation kept by companies but this is done by looking at what the companies report per standard input-output norm and not on what were the actual production material yields.
Organi oblasti so trdili, da revidirajo dokumentacijo, ki jo hranijo družbe, in sicer s pregledom tega, kar družbe predložijo glede na standarden input-output normativ in ne glede na dejanski donos proizvodnega materiala.
The authorities submitted that the relevant PET Analysis Certificate for the sole cooperating exporting producer was reviewed from 2002 (when the first submitted Analysis Certificate was issued) up to IP.
Organi oblasti so trdili, da je bilo zadevno potrdilo o analizi PET za edinega sodelujočega proizvajalca izvoznika pregledano v obdobju od leta 2002 (ko je bilo izdano prvo predloženo potrdilo o analizi) do OP.
From the moment of the adjustment of the Analysis Certificate and onwards, the cooperating exporting producer simply adjusted its registration quantities in the Bond Register as per the Analysis Certificate yields.
Po prilagoditvi potrdila o analizi je sodelujoči proizvajalec izvoznik preprosto prilagodil vpisane količine v evidenci carinskih obveznic glede na donos, naveden v potrdilu o analizi.
Since 2004, despite the clear evidence that the production process could lead to better performing raw material yields (and thus excess remission of duties), no review of the Analysis Certificate and no investigation on the actual consumption of raw materials used by the cooperating exporting producer was performed.
Od leta 2004 kljub jasnemu dokazu, da bi lahko proizvodni postopek vodil k večjemu donosu surovin (in s tem presežnemu odpustu dajatev), ni bil izveden noben pregled potrdila o analizi in nobena preiskava o dejanski potrošnji surovin, ki jih je uporabljal sodelujoči proizvajalec izvoznik.
Account taken of all the above, the Manufacturing Bond Scheme has to be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of forgone government revenue which confers a benefit upon the recipient company.
Ob upoštevanju navedenega je treba shemo proizvodnje pod carinskim nadzorom v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe obravnavati kot subvencijo v obliki opuščenega prihodka vlade, ki je družbi prejemnici prinesel ugodnosti.
In addition, this subsidy scheme can be considered specific, since it is provided to companies that manufacture products in bond and further export goods and is therefore contingent in law on export performance in line with Article 4(4)(a) of the basic Regulation.
Poleg tega se lahko to shemo šteje za specifično, saj je zagotovljena družbam, ki izdelke proizvajajo pod carinskim nadzorom in jih izvažajo, zaradi česar je zakonsko pogojena z opravljenim izvozom v skladu s členom 4(4)(a) osnovne uredbe.
Furthermore, 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.
Poleg tega te sheme ni mogoče šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I, in particular point (i), Annex II and Annex III of the basic Regulation.
Ta shema ne izpolnjuje strogih pravil iz Priloge I, zlasti točke (i), Priloge II in Priloge III k osnovni uredbi.
Specifically, the Pakistani Government did not effectively apply its verification system or procedure 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, pakistanska vlada ni učinkovito uporabila svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali so bile surovine uporabljene 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 input-output ratios cannot be considered company-specific standards and not even a verification system of actual consumption.
Standardna razmerja med vložki in proizvodnjo 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.
Ta vrsta postopka vladi ne omogoča dovolj natančnega preverjanja, kakšne količine surovin so bile porabljene proizvodnji za izvoz.
Furthermore, an effective control done by the Government based on a correctly kept actual consumption register did not take place.
Poleg tega vlada ni izvajala nobenega učinkovitega nadzora na podlagi pravilno vodene evidence dejanske potrošnje.
In addition, the Pakistani Government 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, part (II), point(5) and Annex III, part (II), point (3) to the basic Regulation).
Pakistanska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejanskih vložkov, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (točka (5) dela (II) Priloge II in točka (3) dela (II) Priloge III k osnovni uredbi) morala storiti.
The subsidy amount for the exporter was calculated on the basis of import duties forgone (basic customs duty) on the material imported under the Manufacturing Bond scheme used for the product concerned during the IP (nominator).
Znesek subvencije za izvoznika je bil izračunan na podlagi opuščenih izvoznih dajatev (osnovna carina) za material, uvožen v skladu s shemo proizvodnje pod carinskim nadzorom, uporabljeno 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 2,57 %.
Stopnja subvencije za to shemo med OP za proizvajalca izvoznika znaša 2,57 %.
The scheme is provided by SRO No. 554(I)/98, dated 12 June 1998.
Shemo zagotavlja SRO št. 554(I)/98 z dne 12. junija 1998.
In order to avail this scheme, the importer had to declare to the Customs authorities that the machinery has been duly installed or used in the bonded premises.
Da bi lahko koristil to shemo, je moral uvoznik prijaviti carinskim organom, da so bili stroji v prostorih pod carinskim nadzorom ustrezno vgrajeni ali uporabljani.
The importer, at the time of importation, had to satisfy the Collector of Customs that the machinery or spare parts had been imported for setting up a manufacturing unit in bond and furnish an indemnity bond in the amount of the customs duty.
Uvoznik je moral ob uvozu dokazati carinskemu uradu, da so bili stroji ali rezervni deli uvoženi za vzpostavitev proizvodne enote pod carinskim nadzorom, in predložiti odškodninsko poroštvo v znesku carinske dajatve.
The said indemnity bond would have been discharged on production of a certificate of installation of the imported machinery.
Omenjeno odškodninsko poroštvo je bilo nato izplačano ob predložitvi potrdila o namestitvi uvoženih strojev.
This scheme was used up to June 2004 and the sole cooperating exporting producer availed benefits for the import of one portion of its plant between 2002 and 2003.
Ta shema se je uporabljala do junija 2004 in edini sodelujoči proizvajalec izvoznik je v letih 2002 in 2003 koristil ugodnosti za uvoz enega dela svojega obrata.
Account taken of above, the scheme has to be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient company.
Ob upoštevanju navedenega je treba shemo v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe obravnavati kot subvencijo v obliki opuščenega prihodka vlade, ki je družbi prejemnici prinesel ugodnosti.
This subsidy scheme can be considered specific, since it is provided to companies that manufacture products in bond and further export goods and is therefore contingent in law on export performance in line with Article 4(4)(a) of the basic Regulation.
To shemo se lahko šteje za specifično, saj je zagotovljena družbam, ki izdelke proizvajajo pod carinskim nadzorom in jih izvažajo, zaradi česar je zakonsko pogojena z opravljenim izvozom v skladu s členom 4(4)(a) osnovne uredbe.
In addition, the benefit derived from the duty unpaid 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 and thus are not covered by the scope of permissible duty drawback systems set out in Annex I, point (i) of the basic Regulation.
Poleg tega se ugodnost od neplačanih dajatev na uvoženo investicijsko blago 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.
The commercial interest rate during the IP in Pakistan was considered appropriate for this purpose.
V ta namen se je komercialna obrestna mera v Pakistanu v OP štela kot primerna.
In accordance with Articles 7(2) and 7(3) of the basic Regulation, this subsidy amount (as numerator) 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 scheme during the IP for the exporting producer amounts to 0,01 %.
Stopnja subvencije za to shemo med OP za proizvajalca izvoznika znaša 0,01 %.
The scheme provides a financial refund for domestic purchases of PTA (the main raw material used in the production of PET) produced in Pakistan at 7,5 % of the invoice selling price.
Shema zagotavlja denarno povračilo za domač nakup prečiščene tereftalne kisline (glavne surovine za proizvodnjo PET), proizvedene v Pakistanu, v višini 7,5 % prodajne cene, navedene na fakturi.
The scheme is based on the SRO No. 1045(I)/2008 dated September 19, 2008, amended by SRO No. 1299(I)/2008 dated December 22, 2008, and allows all PTA consumers and users to obtain a refund of 7,5 % of their purchases of locally procured PTA.
Shema temelji na SRO št. 1045(I)/2008 z dne 19. septembra 2008, kakor je bila spremenjena s SRO št. 1299(I)/2008 z dne 22. decembra 2008, ter omogoča vsem potrošnikom in uporabnikom prečiščene tereftalne kisline pridobitev povračila v višini 7,5 % vrednosti nakupa lokalno nabavljene prečiščene tereftalne kisline.
This scheme is a Compensatory Support to PTA users or consumers listed in the aforesaid SRO and to any other user approved by the Ministry of Textile Industry who becomes eligible in the future.
Ta shema je kompenzacijska pomoč uporabnikom ali potrošnikom prečiščene tereftalne kisline iz SRO in kateremu koli drugemu uporabniku, ki ga odobri Ministrstvo za tekstilno industrijo in postane do tega upravičen v prihodnosti.
This Compensatory Support is provided to offset the impact of locally procured or imported PTA through the State Bank of Pakistan.
Ta kompenzacijska pomoč je namenjena za izravnavo vpliva lokalno nabavljene ali uvožene prečiščene tereftalne kisline s pomočjo državne banke Pakistana.