natgillin/translations-raw huggingface dataset:
It is also considered that the standard input-output norms (SIONs) for the product concerned were not sufficiently precise and that themselves cannot constitute 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.
Prav tako se šteje, da standardni input-output normativi (SIONs) za zadevni izdelek niso bili dovolj natančni in sami ne morejo predstavljati sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Indijska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejanske porabe surovin, čeprav bi to v 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, and the argument is hereby rejected.
Proti tej podshemi se torej lahko uvedejo izravnalni ukrepi, trditve pa se zavrnejo.
Regarding the calculation of the subsidy amount, and contrary to the submission by one party, AAS benefit generated by other than the product concerned had to be considered when establishing the amount of countervailable benefit.
V zvezi z izračunom zneska subvencije in v nasprotju z vlogo ene strani, je pri določanju zneska ugodnosti, proti kateri se lahko uvede izravnalni ukrep, treba upoštevati ugodnost AAS, ki se nanaša na izdelke, drugačne od zadevnega izdelka.
No obligation exists under AAS which limits the use of the benefit to the importation of duty-free input material linked to a particular product.
V okviru ASS ni nobene obveznosti, ki omejuje uporabo ugodnosti za uvoz dajatev prostih surovin, povezanih z posameznim izdelkom.
Consequently, the product concerned can benefit from all AAS benefit generated.
Posledično lahko zadevnemu izdelku koristijo vse dodeljene ugodnosti AAS.
In the absence of any other comments concerning this scheme, recitals 42 to 58 of the provisional Regulation are hereby confirmed
Ker v zvezi s to shemo ni bilo nobenih drugih pripomb, se uvodne izjave 42 do 58 začasne uredbe potrdijo.
Export promotion capital goods scheme (EPCGS)
Shema za podporo izvozu investicijskega blaga (EPCGS)
In the absence of any comments concerning this scheme, recital 59 of the provisional Regulation is hereby confirmed.
Ker v zvezi s to shemo ni bilo nobene pripombe, se uvodna izjava 59 začasne uredbe potrdi.
Export oriented units scheme (EOUS)
Shema izvozno usmerjenih obratov (EOUS)
Before addressing a number of comments from the company in the sample which had the status of an EOU, it should be recalled that a crucial obligation of an EOU as set out in the FT-policy 2004-2009 and FT-policy 2009-2014 is to achieve net foreign exchange (NFE) earnings, that is in a reference period (5 years) the total value of exports has to be higher than the total value of imported goods.
Pred obravnavo številnih pripomb družbe, ki je bila izbrana v vzorec in je imela status izvozno usmerjenega obrata (EOU), bi bilo treba spomniti, da je ključna obveznost EOU, kot je določeno v Zunanjetrgovinski politiki 2004–2009 in Zunanjetrgovinski politiki 2009–2014, doseči neto devizni zaslužek, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoženega blaga.
All enterprises which, in principle, undertake to export their entire production of goods or services may be set up under the EOUS.
Načeloma so lahko v EOUS vključena vsa podjetja, ki izvažajo svojo celotno proizvodnjo blaga in storitev.
In return, export oriented units are entitled to a number of concessions listed under recital 66 of the provisional Regulation.
Zato so izvozno usmerjeni obrati upravičeni do številnih koncesij, navedenih v uvodni izjavi 66 začasne uredbe.
They are 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.
Izvozno usmerjeni obrati so zakonsko odvisni od opravljenega izvoza in se zato štejejo za specifične in se proti njim lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
The export objective of an EOU as set out in Chapter 6.1 of the FT-policy 2009-2014 is a conditio sine qua non to obtain the subsidies.
Izvozni cilj EUO, kot je določen v poglavju 6.1 Zunanjetrgovinske politike 2009–2014, je osnovni pogoj za pridobitev subvencij.
The exemptions an EOU enjoys are all contingent in law upon export performance.
Vse izjeme, do katerih je EOU upravičen, so zakonsko pogojene z opravljenim izvozom.
The EOUS cannot be considered as a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
EOUS se ne more šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
It does not conform to the strict rules laid down in Annex I (items (H) and (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje strogih pravil iz Priloge I (točki (h) in (i)), Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
In addition, it has not been confirmed that the GOI has a verification system or procedure in place to confirm whether and in what amounts duty and or sales tax free procured 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).
Poleg tega ni bilo potrjeno, da ima indijska vlada vzpostavljen sistem ali postopek preverjanja za ugotavljanje, ali in v kakšnem obsegu so bile brez dajatve in/ali prometnega davka nabavljene surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in v primeru nadomestnih shem povračil Priloga III(II)(2) k osnovni uredbi).
The verification system in place aims at monitoring the NFE earning obligation and not the consumption of imports in relation to the production of exported goods.
Cilj vzpostavljenega sistema preverjanja je spremljanje obveznosti neto deviznih zaslužkov in ne potrošnja uvoza v zvezi s proizvodnjo izvoznega blaga.
In the view of the party with the status of an EOU, countervailability of any benefit is subject to two conditions: (i) lack of a verification system; and (ii) that there is excess remission.
V zvezi s stranjo, ki ima status EOU, za uvedbo izravnalnega ukrepa za katero koli ugodnost veljata dva pogoja: (i) neobstoj sistema preverjanja in (ii) obstoj presežnega odpusta.
In reply to this, it should be noted that it is vital for the GOI to demonstrate that it has put in place a proper verification system to determine which inputs were consumed in the production process and in what amounts.
V odgovor na to bi bilo treba opozoriti, da je za indijsko vlado ključno, da dokaže, da je vzpostavila ustrezen sistem preverjanja za ugotavljanje, katere surovine so bile porabljene v proizvodnem postopku in v kakšnem obsegu.
The lack of a proper verification system will be further addressed below.
Neobstoj ustreznega sistema preverjanja bo nadalje obravnavan v nadaljnjem besedilu.
Regarding the issue of excess remission, this is only relevant in a case where it has determined that a scheme, in this cases the EOUS, is a bona fide duty drawback scheme which fulfils the requirements of Annexes I, II and III to the basic Regulation.
Vprašanje izdaje presežnega odpusta je pomembno samo v primeru, kadar je bilo ugotovljeno, da je shema, v tem primeru EOUS, shema povračila dajatev v dobri veri, ki izpolnjuje zahteve iz prilog I, II in III k osnovni uredbi.
As already explained in recital 27 above, the EOUS cannot be considered as a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Kot že pojasnjeno v uvodni izjavi 27, se EOUS ne more šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
The party further underlined the default character of the EOU system as one that allows duty-free imports of raw material for exports of finals goods.
Stran je nadalje poudarila, da je sistem EOU, ki omogoča dajatev prost uvoz surovin za izvoz končnega blaga.
The party argued that the EOU system may be assimilated with the special customs procedure of inward processing relief, not duty drawback.
Stran je trdila, da se sistem EOU lahko izenači s posebnim carinskim postopkom oprostitve pri aktivnem plemenitenju in ne povračilom dajatev.
It claimed that irrespective of whether the outcome of these two systems is theoretically the same (export of goods that incorporate raw materials for which duty upon importation is foregone), there are substantial differences between them.
Trdila je, da ne glede na to, ali je rezultat teh dveh sistemov teoretično enak (izvoz blaga, ki vsebuje surovine, za katere izpadejo dajatve na uvoz), med njima obstajajo znatne razlike.
In support for the claim, the party argued that in a duty drawback system, the exporter has the right to claim the refund or duties for raw material incorporated in the final goods.
V podporo trditvi je stran navedla, da ima izvoznik v sistemu povračila dajatev pravico, da zahteva povračilo dajatev za surovine, ki jih vsebuje končno blago.
In the inward processing system, the exporter is exempted from any import duty but has the legal obligation to pay duty for any final goods sold domestically.
V sistemu aktivnega oplemenitenja je izvoznik oproščen kakršne koli uvozne dajatve, vendar je zakonsko obvezan plačati dajatve za vsakršno končno blago, ki ga proda na domačem trgu.
The party argued that there cannot be any excess remission under the latter system.
Stran je trdila, da v okviru slednjega sistema presežni odpust ni mogoč.
In reply to this, it should first of all be noted that it can only be determined whether excess payment has taken place in cases where there is a verification system in place aiming to monitor the consumption of imports in relation to the production of exported goods.
V odgovor na to bi bilo najprej treba opozoriti, da se obstoj presežnega odpusta lahko ugotovi samo v primerih, v katerih je vzpostavljen sistem preverjanja, katerega cilj je spremljanje porabe uvoza glede na proizvodnjo izvoznega blaga.
Regarding the party’s claim that the EOU is not a duty drawback scheme, it should be noted that footnote 2 of Annex I to the basic Regulation clearly stipulates that for the purpose of the basic Regulation ‘remission or drawback’ includes the full or partial exemption or deferral of import charges.
Glede trditve strani, da EOU ni shema za povračilo dajatev, bi bilo treba opozoriti, da opomba 2 v Prilogi I k osnovni uredbi jasno določa, da za namene osnovne uredbe „odpust ali povračilo“ vključuje celotno ali delno oprostitev ali odložitev plačila uvoznih dajatev.
It should be clear that the basic concept applying to duty drawback refund or exemption schemes are the same, i.e. that import duties on imports of raw materials are either not payable or refundable on the condition that such raw materials are used in the manufacture of products, which are consequently exported.
Pojasniti bi bilo treba, da je osnovni koncept sheme povračila dajatev ali sheme oprostitve enak, torej dajatve na uvoz surovin bodisi niso plačljive bodisi niso vračljive pod pogojem, da se take surovine uporabljajo v proizvodnji izdelkov, ki se nato izvažajo.
Finally, it should be clear that, in order to determine whether the EOUS is to be considered as a bona fide duty drawback scheme, it has to meet the requirements of Annexes I, II and III to the basic Regulation.
Nenazadnje bi bilo treba pojasniti, da mora EOUS za ugotovitev, ali naj se obravnava kot sistem povračila dajatev v dobri veri, izpolnjevati zahteve iz prilog I, II in III k osnovni uredbi.
The party further claimed that an EOU is subject to a proper verification system and further verification steps regarding both its export and domestic sales.
Stran je nadalje trdila, da je EOU predmet ustreznega sistema preverjanja in nadaljnjih ukrepov preverjanja v zvezi z njegovim izvozom in prodajo na domačem trgu.
It claimed that not only the foreign trade policy (FTP) and the Handbook of procedures (HOP), which establishes the laws and procedures to EOU, were relevant.
Stran je trdila, da nista bili pomembni le Zunanjetrgovinska politika in Priročnik o postopkih, ki določa zakone in postopke za EOU.
It should also be investigated whether there are other Indian laws and Regulations in place which establish a reasonable and effective verification system.
Prav tako bi bilo treba raziskati, ali obstajajo drugi indijski zakoni in predpisi, ki določajo razumen in učinkovit sistem preverjanja.
In support for its claim, the party argued that, according to Section 6.10.1 of the HOP, it is legally obliged to maintain proper accounts and shall file digitally signed quarterly and annual progress reports concerning imports, domestic purchases, export and domestic sales.
V podporo svoji trditvi je stran navedla, da je v skladu z oddelkom 6.10.1 Priročnika o postopkih pravno zavezana k vodenju ustreznih računov in predložitvi digitalno podpisanih četrtletnih in letnih poročil o napredku v zvezi z uvozom, nakupi na domačem trgu, izvozom in domačo prodajo.
The party further argued that, according to the Central Excise Act, 1944, when making domestic sales, it is under the legal obligation to issue a tax invoice on which, for example, the payable taxes clearly are indicated.
Stran je nadalje trdila, da je pri domači prodaji v skladu z osrednjim zakonom o trošarinah (Central Excise Act) iz leta 1944 pravno zavezana k izdaji davčnega računa, na katerem so na primer jasno označeni plačljivi davki.
The Central Excise Act also establishes monthly requirements according to which the party must submit to the authorities full details of its domestic sales.
V skladu z mesečnimi zahtevami iz osrednjega zakona o trošarinah mora stran organom predložiti tudi podrobne podatke o domači prodaji.
Also, under the Companies Act, 1956, and the applicable accounting standards, the party is legally obliged to provide detailed information on imports and domestic procurement, as well as export and domestic sales in its audited financial statements.
Prav tako je stran v skladu z zakonom o gospodarskih družbah iz leta 1956 in veljavnimi računovodskimi standardi pravno zavezana k zagotovitvi podrobnih podatkov o uvozu in domači nabavi ter izvozu in domači prodaji v svojih revidiranih računovodskih izkazih.
In reply to this, it is not disputed that the Companies Act may provide the framework for accounting standards in India.
V odgovor na to je treba navesti, da ni dvoma, da zakon o gospodarskih družbah lahko zagotavlja okvir za računovodske standarde v Indiji.
However, when accessing the countervailability of the EOU, the relevant issue is whether the GOI has a system in place which can confirm whether and in what amounts inputs free of duty or tax were consumed in the production of the exported goods.
Vendar je za dostop do uvedbe izravnalnega ukrepa za EOU pomembno vprašanje, ali je indijska vlada vzpostavila sistem, ki lahko potrdi, ali in v kakšnem obsegu so bile dajatev ali davkov proste surovine porabljene v proizvodnji izvoznega blaga.
The requirements under the Central Excise Act serve a completely different purpose, i.e. to ensure that applicable taxes are paid in case of sales on the domestic market in India.
Namen zahtev iz osrednjega zakona o trošarinah je popolnoma drugačen, torej zagotoviti, da se v primeru prodaje na domačem trgu v Indiji plačajo veljavni davki.
It does not verify the duty-free imported materials, and it does not control the nexus between duty-free inputs and resultant export products in order to qualify as duty drawback schemes.
Namen osrednjega zakona o trošarinah ni preverjanje dajatev prostega uvoza materiala oziroma nadzorovanje povezave med dajatve prostimi surovinami in nastalimi izvoznimi izdelki, da bi se štele za sheme za povračilo dajatev.
Concerning further verification steps installed, it should be recalled, as mentioned under recital 69 of the provisional Regulation, that an EOU is at no point in time required to co-relate every import consignment with the destination of the corresponding resulting product.
Glede uvedbe nadaljnjih ukrepov preverjanja bi bilo treba spomniti, kot je navedeno v uvodni izjavi 69 začasne uredbe, da EOU nikoli ni obvezan k povezavi vsake uvozne pošiljke z namembnim krajem nastalega izdelka.
Only such consignment controls, however, would provide the Indian authorities with sufficient information about the final destination of inputs to check that duty/sales tax exemptions do not exceed inputs for export production.
Vendar bi samo tak nadzor pošiljk indijskim organom zagotovil dovolj podatkov o končnem namembnem kraju surovin, da bi preverili, ali oprostitve dajatev/prometnega davka ne presegajo količine surovin za proizvodnjo za izvoz.
Consequently, despite careful consideration of the submission made by this party, it was confirmed that the GOI has no effective verification system or procedure in place to confirm whether and in what amounts duty and sales tax-free procured 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).
Zato je bilo kljub natančni preučitvi predloga te strani potrjeno, da indijska vlada nima učinkovitega sistema ali postopka preverjanja za potrditev, ali in v kakršnem obsegu so bile dajatev in prometnega davka prosto nabavljene surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in v primeru shem nadomestnih povračil Priloga III(II)(2) k osnovni uredbi).
Also the GOI did not carry out a further examination based on actual inputs involved, although this would be normally required in the absence of an effective verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Indijska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejanske količine zadevnih surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) običajno morala storiti.
Furthermore no evidence was provided by the GOI that no excess remission took place.
Poleg tega indijska vlada ni predložila nobenega dokaza o tem, da je prišlo do presežnega odpusta.
The party argued that for the purpose of the subsidy calculation the Commission should have taken into account customs duties paid on domestic sales of finished products.
Stran je trdila, da bi Komisija za namene izračuna subvencije morala upoštevati carine, plačane na domačo prodajo končnih izdelkov.
In reply to this argument, it should be noted that though the purpose for setting up an EOU unit is to achieve NFE earning, the EOU unit has the possibility to sell part of its production on the domestic market.
V odgovor na to trditev bi bilo treba opozoriti, da ima EOU možnost, da proda del svoje proizvodnje na domačem trgu, čeprav je namen uvedbe EOU doseči neto devizni zaslužek.
Under the EOUS, the goods will be treated as imported goods though only a concessional duty rate of 50 % has to be paid.
V okviru EOUS se bo blago obravnavalo kot uvoženo blago, čeprav je treba plačati samo stopnjo koncesijske dajatve v višini 50 %.
As such, an EOU is not in a different situation than other companies operating on the domestic market, i.e. applicable duties/taxes would have to be paid on purchased goods.
EOU kot tak zato ni v drugačnem položaju kot druga podjetja, ki delujejo na domačem trgu, kar pomeni, da bi bilo treba plačati ustrezne dajatve ali davke na kupljeno blago.
In this context, it should be clear that a decision of the GOI to tax goods for consumption on the domestic market does not mean that the exemption of an EOU unit from import duties and reimbursement of sales taxes is not a benefit in relation to the export sales of the product concerned.
V tem smislu bi moralo biti jasno, da odločitev indijske vlade, da obdavči blago za potrošnjo na domačem trgu, ne pomeni, da oprostitev uvoznih dajatev in povračilo prometnih davkov za EOU ni ugodnost glede na izvozno prodajo zadevnega izdelka.
The party also argued that the Commission uses the wrong denominator when calculating the subsidy amount.
Stran je trdila tudi, da Komisija pri računanju zneska subvencije uporablja napačen imenovalec.
It claimed that the correct denominator is the entire sales turnover and not the export sales turnover.
Stran je trdila, da je pravilni imenovalec promet od celotne prodaje in ne promet od izvozne prodaje.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount (numerator) calculated under the scheme was allocated over total export turnover during the IP as appropriate denominator because the subsidy is contingent upon export performance.
V skladu s členom 7(2) osnovne uredbe je bil znesek subvencije (števec), izračunan v okviru sheme, dodeljen glede na celoten izvozni promet v OP kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom.
The possibility for an EOU to sell part of its production on the domestic market does not alter the fact that EOUS has a clear export objective.
Možnost, da EOU proda del svoje proizvodnje na domačem trgu, ne spremeni dejstva, da ima EOUS jasen izvozni cilj.
Lastly, the party argued that the benefit conferred upon the company should be equal to the credit costs foregone by the GOI between the time the raw materials are imported and the final stainless steel bars are exported from India.
Nenazadnje je stran trdila, da bi morala biti ugodnost, dodeljena družbi, med trenutkom uvoza surovin in trenutkom izvoza končnih palic iz nerjavnega jekla iz Indije enaka stroškom kredita, ki indijski vladi izpadejo.
In support for its claim, the party referred to a recent preliminary finding of the US DOC in an anti-subsidy new shipper review where unpaid duties were considered to be interest-free loan made to the company at the time of the importation.
V podporo svoji trditvi se je stran sklicevala na nedavno predhodno ugotovitev Ministrstva za trgovino ZDA pri protidampinškem pregledu novega vkrcevalca, v okviru katerega so se neplačane dajatve obravnavale kot brezobrestno posojilo družbi v trenutku uvoza.
In reply to this, it is noted that the Commission is not bound by any calculation methodology applied by the US DOC but by the provisions of the basic Regulation.
V odgovor na to je treba opozoriti, da Komisija ni obvezana k uporabi kakršne koli metodologije izračunavanja, ki jo uporablja Ministrstvo za trgovino ZDA, temveč k uporabi določb osnovne uredbe.
In the present case, the calculation methodology used is explained in recitals 75 and 76 of the provisional Regulation.
Metodologija izračunavanja, uporabljena v tem primeru, je pojasnjena v uvodnih izjavah 75 in 76 začasne uredbe.
In any event, this argument would only work if the duties were merely deferred (footnote 3 of Annex I to the basic Regulation) rather than exempted, as is the case here.
V vsakem primeru pa bi ta trditev veljala le, če bi bile dajatve zgolj odložene (opomba 3 v Prilogi I k osnovni uredbi) in ne oproščene, kot velja v tem primeru.
In the light of the above, recitals 60 to 77 of the provisional Regulation are hereby confirmed.
Glede na navedeno se uvodne izjave 60 do 77 začasne uredbe potrdijo.
Export credit scheme (ECS)
Shema izvoznih kreditov (ECS)