natgillin/translations-raw huggingface dataset:
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the FT-policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači proizvajalec je upravičen do ugodnosti za predvideni izvoz, kakor je določeno v odstavku 8.3 Zunanjetrgovinske politike 04–09 (torej AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in vračila končnih trošarin).
The applicant received concessions under the AAS linked to the product concerned during the RIP.
Vložnik je prejel koncesije na podlagi AAS, povezane z zadevnim izdelkom, v OPP.
The applicant made use of one of the sub-schemes, i.e. AAS physical exports.
Vložnik je uporabil eno od podshem, torej AAS za fizični izvoz.
For verification purposes by the Indian authorities, an Advance Authorisation holder is legally obliged to maintain ‘a true and proper account of consumption and utilisation of duty-free imported/domestically procured goods’ in a specified format (chapters 4.26, 4.30 and Appendix 23 HOP I 04-09 and HOP I 09-14), i.e. an actual consumption register.
Za namene preverjanja s strani indijskih organov, je imetnik vnaprejšnjega dovoljenja zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in dajatev prosto uvoženega/domače nabavljenega blaga“ v določeni obliki (poglavji 4.26 in 4.30 ter Dodatek 23 HOP I 04–09 in HOP I 09–14), torej dejansko evidenco potrošnje.
This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under Appendix 23 is true and correct in all respects.
To evidenco mora preveriti zunanji pooblaščeni računovodja/stroškovni računovodja, ki izda potrdilo, da so bile predpisane evidence in ustrezna računovodska dokumentacija pregledane ter da so informacije, predložene v skladu z Dodatkom 23, v vseh pogledih resnične in pravilne.
With regard to the sub-scheme used during the RIP by the applicant, i.e. physical exports, the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Authorisation.
VI v zvezi s podshemo, ki jo je v OPP uporabljal vložnik, torej za fizični izvoz, določi količino in vrednost nadomestila za uvoz in obveznosti izvoza, kar se zapiše na dovoljenje.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the Authorisation.
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu na dovoljenje vpisati ustrezne posle.
The volume of imports allowed under the AAS is determined by the GOI on the basis of Standard Input Output Norms (SIONs) which exist for most products including the product concerned.
Količino uvoza, dovoljenega v okviru AAS, določi VI na podlagi standardnih vhodno-izhodnih normativov (SION), ki obstajajo za večino izdelkov, vključno z zadevnim izdelkom.
Imported input materials are not transferable and have to be used to produce the resultant export product.
Uvoženi vhodni materiali niso prenosljivi in jih je treba uporabiti za proizvodnjo nastalega izvoznega izdelka.
The current interim review investigation established that the verification requirements stipulated by the Indian authorities were not honoured and not yet tested in practice.
S sedanjo preiskavo v zvezi z vmesnim pregledom je bilo ugotovljeno, da zahteve za preverjanje, ki so jih določili indijski organi, niso bile upoštevane in še niso bile preskušene v praksi.
The applicant did not maintain a system whereby it could be verified which inputs were consumed in the production of the exported product and in what amounts, as stipulated by the FT-policy (Appendix 23) and in accordance with Annex II(II)(4) to the basic Regulation.
Vložnik ni vzdrževal sistema, na podlagi katerega bi se lahko preverilo, katere surovine so bile porabljene v proizvodnji izvoženega izdelka in v kakšnih količinah, kakor to določa Zunanjetrgovinska politika (Dodatek 23) in v skladu s Prilogo II(II)(4) k osnovni uredbi.
In fact, there were no records of actual consumption.
Pravzaprav ni bilo podatkov o dejanski porabi.
Changes in the administration of the FT-policy 04 - 09, which became effective in autumn of 2005 (mandatory sending of the consumption register to the Indian authorities in the context of the redemption procedure) has not yet been applied in the case of the applicant.
Spremembe v vodenju Zunanjetrgovinske politike 04–09, ki so začele veljati jeseni 2005 (obvezno pošiljanje evidence potrošnje indijskim organom v okviru postopka odkupa), se v primeru vložnika še niso uporabljale.
Thus, the de facto implementation of this provision could not be verified at this stage.
Tako se dejansko izvajanje te določbe v tej fazi ni moglo preveriti.
Conclusion on the AAS
Sklepi o AAS
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, torej finančni prispevek VI, ki je preiskovanemu izvozniku prinesel ugodnosti.
In addition, AAS 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 so AAS za fizični izvoz očitno zakonsko pogojene z opravljenim izvozom in se zato štejejo za specifične ter se proti njim 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 uživati ugodnosti iz te sheme.
The GOI did not effectively apply either its new or its old 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).
VI ni učinkovito uporabila niti novega niti starega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene za proizvodnjo izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnega povračila, Priloga III(II)(2) k osnovni uredbi).
The SIONs for the product concerned were not sufficiently precise.
SION za zadevni izdelek niso bili dovolj natančno opredeljeni.
The SIONs themselves cannot be considered a verification system of actual consumption because the design of those standard norms does not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
SION sami se ne morejo šteti za sistem preverjanja dejanske porabe, ker zasnova teh normativov VI ne omogoča dovolj natančnega preverjanja količin surovin, ki so bile porabljene pri proizvodnji za izvoz.
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).
VI tudi ni izvedla nadaljnje preiskave na podlagi dejanske količine surovin, čeprav bi to ob odsotnosti učinkovito uporabljenega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
The sub-scheme is therefore countervailable.
Proti podshemi se torej lahko uvedejo izravnalni ukrepi.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon import of inputs.
V odsotnosti dovoljenih sistemov povračila dajatev ali sistemov nadomestnega povračila pomeni ugodnost, proti kateri se lahko uvede izravnalni ukrep, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
Glede tega se opozarja, da osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
According to Article 3(1)(a)(ii) and Annex I(i) to the basic Regulation, only when the conditions of Annexes II and III to the basic Regulation are met can the excess remission of duties be countervailed.
V skladu s členom 3(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče izravnati presežne odpuste dajatev le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
However, these conditions were not fulfilled in the present case.
Vendar v obravnavanem primeru ti pogoji niso bili izpolnjeni.
Thus, if an adequate monitoring process is not demonstrated, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of unpaid duties (revenue forgone) applies, rather than of any purported excess remission.
Če ustrezen postopek spremljanja ni vzpostavljen, se ta izjema za sheme povračil ne uporablja in se uporablja običajno pravilo za izravnavanje zneska neplačanih dajatev (izpada prihodka), ne pa kakršen koli domnevni presežni odpust.
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.
The subsidy amount for the applicant 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 during the RIP (numerator).
Znesek subvencije za vložnika, ki je uporabljal AAS, je bil izračunan na podlagi izpadlih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen v skladu s podshemo v OPP (števec).
In accordance with Article 7(2) of the basic Regulation, this subsidy amount was allocated over the export turnover of 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 izvoznemu prometu zadevnega izdelka v OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
The subsidy rate established in respect of this scheme for the applicant for the RIP amounts to 0,2 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo v OPP za vložnika, znaša 0,2 %.
Capital Subsidies (CS)
Finančne subvencije (CS)
In previous investigations regarding PET film, including the investigation that led to the imposition by Regulation (EC) No 367/2006 of the definitive countervailing duty currently in force, several Indian State schemes involving incentives granted to local companies were investigated.
V prejšnjih preiskavah v zvezi s folijo iz PET, vključno s preiskavo, zaradi katere je bila z Uredbo (ES) št. 367/2006 uvedena sedaj veljavna dokončna izravnalna dajatev, je bilo preiskanih več indijskih državnih shem, ki vključujejo spodbude lokalnim družbam.
The State schemes fall under the heading ‘Package Scheme of Incentives’ as there can be different kinds of incentives involved.
Te državne sheme spadajo pod naslov „Paketna shema spodbud“, ker so lahko vključene različne vrste spodbud.
The previous investigation established that a company’s entitlement to benefits could be stipulated in the ‘Eligibility Certificate’ or ‘Entitlement Certificate’.
Prejšnja preiskava je ugotovila, da bi upravičenost družbe do ugodnosti lahko bila določena v „certifikatu za izpolnjevanje pogojev“ ali „certifikatu o upravičenju“.
However, as in the present investigation, there could also be ad hoc subsidies such as capital subsidies.
Vendar bi lahko bile, tako kot v sedanji preiskavi, tudi ad hoc subvencije, kot so finančne subvencije.
In order to be eligible, companies must, as a general rule, invest in less developed areas of a state either by setting up a new industrial establishment or by making a large scale capital investment or diversification of an existing industrial establishment.
Za upravičenost do te sheme morajo družbe praviloma vlagati v slabše razvita območja države z vzpostavitvijo novega industrijskega obrata ali z veliko kapitalsko naložbo ali z razvejanostjo obstoječega industrijskega obrata.
According to the response to the questionnaire, the applicant received in 2009 a significant amount as capital subsidy for setting up new production facilities by the Government of Uttar Pradesh (GUP).
V skladu z izpolnjenim vprašalnikom je vložnik leta 2009 od vlade Utar Pradeša (v nadaljnjem besedilu: VUP) prejel znaten znesek kot finančno subvencijo za vzpostavitev novih proizvodnih zmogljivosti.
It was explained that this capital subsidy received is linked to the setting up of new production facilities, i.e. to cover expenses for investments made by the applicant.
Pojasnjeno je bilo, da je prejeta finančna subvencija povezana z vzpostavitvijo novih proizvodnih zmogljivosti, torej za kritje stroškov vložnikovih naložb.
According to the applicant, it was a pure subsidy in the form of a grant to improve equity.
Po vložnikovem mnenju je bila to čista subvencija v obliki dotacije za izboljšanje enakosti.
The investigation also revealed that the applicant is eligible for refunds of VAT and Central Sales Tax (CST) from the Commercial Tax Department of Uttar Pradesh because of investments earlier made.
Preiskava je pokazala tudi, da je vložnik zaradi prej opravljenih naložb upravičen do povračila DDV in centralnega prometnega davka (CST) s strani Oddelka za trgovski davek Utar Pradeša.
In the ‘Eligibility Certificate’ there is a cap which the company is able to claim.
V „certifikatu za izpolnjevanje pogojev“ je naveden prag, do katerega je družba upravičena.
The scheme was used by the company over 4 years.
Družba je shemo uporabljala več kot štiri leta.
On a monthly basis, refunds of paid VAT and CST charged on intra-State and inter-State sales respectively were requested, including during the RIP.
Mesečno so bila zahtevana povračila plačanega DDV in CST, obračunanega za prodajo znotraj države in meddržavno prodajo, vključno v OPP.
The capital subsidy is a direct transfer of funds, i.e. a grant to the applicant.
Finančna subvencija je neposreden prenos sredstev, torej nepovratno sredstvo vložniku.
It is a subsidy within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation.
To je subvencija v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe.
It is a financial contribution by the State Government of Uttar Pradesh which confers a direct benefit upon the applicant.
Je finančni prispevek vlade države Utar Pradeš, ki vložniku prinaša neposredno ugodnost.
The refund of VAT and CST provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Povračilo DDV in CST zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
The refund constitutes a financial contribution by the State Government of Uttar Pradesh since this concession decreases the State Government’s tax revenue which would be otherwise due.
Povračilo predstavlja finančni prispevek vlade države Utar Pradeš, ker ta koncesija zmanjša prihodek vlade države Utar Pradeš od davka, ki bi sicer zapadel v plačilo.
In addition, the tax refund confers a benefit upon the applicant because the tax saved improves its liquidity.
Poleg tega prinaša povračilo davka vložniku ugodnost, ker prihranjen davek izboljša njegovo likvidnost.
The subsidies are not contingent in law upon export performance.
Subvencije niso zakonsko pogojene z opravljenim izvozom.
However, due to the lack of cooperation of the authorities of the State Government of Uttar Pradesh, the Commission was unable to make a firm conclusion on this scheme as regards the specificity and practical application of this law and the level of discretion the granting authority enjoys when deciding on the applications.
Vendar zaradi pomanjkljivega sodelovanja organov vlade države Utar Pradeš Komisija glede te sheme ni mogla priti do trdnega sklepa v zvezi s specifičnostjo in praktično uporabo tega zakona ter stopnjo diskrecije, ki jo ima pri odločanju glede zahtevkov organ, ki subvencijo dodeljuje.
Indeed, it cannot be determined with certainty whether Article 4(2), first subparagraph, point (b) is fulfilled, given that it could not be established that the State Government of Uttar Pradesh applied objective criteria or conditions for granting the subsidy.
Ni mogoče zanesljivo ugotoviti, ali je izpolnjena točka (b) prvega pododstavka člena 4(2), ker ni bilo mogoče ugotoviti, da je vlada države Utar Pradeš za dodeljevanje subvencije uporabila objektivna merila ali pogoje.
As a result it is deemed to be specific and countervailable under Article 4(2), first subparagraph, point (c) and Article 4(2), fourth subparagraph of the basic Regulation.
Zato velja za specifično in je proti njej mogoče uvesti izravnalne ukrepe v skladu s točko (c) prvega pododstavka člena 4(2) in četrtim pododstavkom člena (4)(2) osnovne uredbe.
As regards the capital subsidy received for setting up new production facilities, the subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the capital subsidy spread across a period which reflects the normal depreciation period/useful life of capital goods in this industry because the subsidy can be linked to the acquisition of fixed assets.
Znesek finančne subvencije, prejete za vzpostavitev novih proizvodnih zmogljivosti, je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi finančne subvencije v obdobju, ki odraža normalno armotizacijsko dobo/življenjsko dobo proizvodnih sredstev v tej industriji, ker je lahko subvencija vezana na pridobitev stalnih sredstev.
Pursuant to Article 7(2) of the basic Regulation, the amount of subsidy has then been allocated over the total turnover of export and domestic sales during the RIP as the appropriate denominator because the subsidy is not export-contingent 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 skupnemu izvoznemu prometu in domači prodaji v OPP kot ustrezen imenovalec, ker subvencija ni pogojena z izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
Regarding the refunds of VAT and Central Sales Tax, the subsidy amount was calculated on the basis of the amount of refunds during the RIP.
Višina subvencije glede povračila DDV in centralnega prometnega davka je bila izračunana na podlagi zneska povračil v OPP.
Pursuant to Article 7(2) of the basic Regulation, the amount of subsidy (numerator) has then been allocated over the total turnover of export and domestic sales during the RIP as the appropriate denominator because the subsidy is not export-contingent and it 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 skupnemu izvoznemu prometu in domači prodaji v OPP kot ustrezen imenovalec, ker subvencija ni pogojena z izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali transportirane količine.
Based on the above, the subsidy rate established for the applicant in respect of these capital subsidies during the RIP amounts to 0,5 %.
Na podlagi zgoraj navedenega znaša stopnja subvencije za vložnika v zvezi s temi finančnimi subvencijami v OPP 0,5 %.
The applicant is currently subject to a countervailing duty of 19,1 %.
Za vložnika trenutno velja izravnalna dajatev v višini 19,1 %.
During the present partial interim review, the amount of countervailable subsidies for the applicant, expressed ad valorem, was found to be 11,0 %, as listed hereunder:
Med tem delnim vmesnim pregledom je ugotovljeni znesek subvencij za vložnika, proti katerim se lahko uvedejo izravnalni ukrepi, izražen ad valorem, znašal 11,0 %, kakor je navedeno spodaj:
Account taken of the above, it is concluded that the level of subsidisation with regard to the exporting producer concerned has decreased.
Ob upoštevanju navedenega je bilo ugotovljeno, da se je stopnja subvencioniranja za zadevnega proizvajalca izvoznika znižala.
It was also examined whether the changed circumstances with regard to the examined schemes could be considered to be of a lasting nature.
Prav tako se je proučilo, ali bi se lahko glede spremenjenih okoliščinin v zvezi s proučenimi shemami štelo, da so trajne narave.
The investigation confirmed that the subsidy amount for the applicant has decreased well below the duty rate currently applicable to it.
Preiskava je potrdila, da se je znesek subvencije za vložnika zmanjšal znatno pod stopnjo dajatev, ki se uporablja zanj.
This reduction in the overall subsidy level is mainly due to a significant drop of benefits which are available under the DEPBS.
Vzrok za zmanjšanje splošne ravni subvencije je predvsem v znatnem zmanjšanju ugodnosti, ki izhajajo iz DEPBS.
On the basis of the above, there seem to be indications that the applicant will continue to receive subsidies in the future of an amount which is less than the one to which it is currently subject.
Na podlagi navedenega se zdi, da bo vložnik še naprej prejemal subvencije v znesku, ki je nižji od zanj trenutno veljavnega zneska.
Since it has been demonstrated that the applicant is in receipt of a much lower subsidisation than before and that it is likely to continue to receive subsidies of an amount which is lower than that determined in the original investigation, the level of the measure should therefore be amended to reflect the new findings.
Zaradi novih ugotovitev bi bilo treba spremeniti raven ukrepov, ker je bilo dokazano, da vložnik prejema veliko nižjo subvencijo kot prej in da bo verjetno še naprej prejemal subvencijo v znesku, ki je nižji od zneska, določenega v prvotni preiskavi.
Pursuant to Article 24(1), second subparagraph of Regulation (EC) No 597/2009, no product shall be subject to both anti-dumping and countervailing duties for the purpose of dealing with one and the same situation arising from dumping or from export subsidisation.
V skladu z drugim pododstavkom člena 24(1) Uredbe (ES) št. 597/2009 za noben izdelek ne smejo hkrati veljati protidampinške in izravnalne dajatve za obravnavanje enakih razmer, ki izhajajo iz dampinga ali iz izvoznega subvencioniranja.
However, since the anti-dumping duty established for the applicant as a result of the parallel anti-dumping interim review is 0 % with regard to the product concerned, this situation does not arise in the present case.
Ker protidampinška dajatev za vložnika kot posledica vzporednega protidampinškega vmesnega pregleda v zvezi z zadevnim izdelkom znaša 0 %, v tem primeru to ne velja.
With regard to the rate of duty currently applicable to imports of the product concerned from exporting producers not individually mentioned in Article 1(2) of Regulation (EC) No 367/2006, i.e. the duty specified as applying to ‘all other companies’ in India, it is noted that the actual modalities of the investigated schemes and their countervailability have not changed with respect to the previous investigation.
Ob upoštevanju stopnje dajatve, ki se trenutno uporablja za uvoz zadevnega izdelka proizvajalcev izvoznikov, ki niso posebej navedeni v členu 1(2) Uredbe (ES) št. 367/2006, torej stopnje, za katero je navedeno, da velja za „vse druge družbe“ v Indiji, je treba opozoriti, da se dejanske modalitete preiskovanih shem in možnost uvedbe izravnalnih ukrepov proti njim niso spremenile glede na prejšnjo preiskavo.
Consequently, the rates of the duty applicable to all companies other than the applicant remain unchanged.
Zato ostanejo stopnje dajatev, ki se uporabljajo za vse družbe, razen za vložnika, nespremenjene.