natgillin/translations-raw huggingface dataset:
Therefore information in these documents actually confirms the Commission's findings that the exporter's current financial state has been established in the distorted market and therefore the creditworthiness of Chinese exporters could not be taken at its face value.
Zato informacije v teh dokumentih dejansko potrjujejo ugotovitve Komisije, da je bilo sedanje finančno stanje izvoznika doseženo na izkrivljenem trgu in zato kreditne sposobnosti kitajskih izvoznikov ni bilo mogoče upoštevati po nominalni vrednosti.
APP also claimed that the internal financial management reports mentioned under this point in APP's comments on general disclosure are ‘far more satisfactory than the facts currently relied on’.
APP je tudi trdila, da so interna poročila o finančnem poslovodenju, ki so bila s tem v zvezi omenjena v pripombah APP o splošnem razkritju, „precej bolj zadovoljiva kot dejstva, ki so trenutno upoštevana“.
The figures calculated in these reports result from the financial situation of the company achieved on the distorted market which is of course affected by the preferential lending as established by the Commission.
Številke, izračunane v teh poročilih, izhajajo iz finančnega položaja podjetja, doseženega na izkrivljenem trgu, na katerega, kot je ugotovila Komisija, seveda vplivajo preferenčna posojila.
It is therefore a circular issue, i.e. the company receives preferential lending which has a positive impact on its financial indicators and subsequently these have positive impact on the conditions of future loans.
Gre za krožno zadevo, tj. podjetje prejme preferenčno posojilo, ki ima pozitiven učinek na njegove finančne kazalnike, ti pa imajo posledično pozitiven učinek na pogoje prihodnjih posojil.
APP claimed that the methodology used by the Commission in calculating benchmarks for loans in USD and EUR is wrong and claimed that the Commission double counted the spread over LIBOR and thereby inflated the benchmark interest rate.
APP je trdila, da je metodologija, ki jo je Komisija uporabila pri računanju referenčnih vrednosti za posojila v USD in EUR, napačna in da je Komisija dvakrat štela razmik do obrestne mere LIBOR ter tako napihnila referenčno obrestno mero.
That claim has to be rejected.
To trditev je treba zavrniti.
The Commission did not double count the spreads over the LIBOR.
Komisija ni dvojno štela razmikov do obrestne mere LIBOR.
As explained in the definitive disclosure, in order to establish benchmarks for the USD and EUR loans with term exceeding 1 year the Commission added to the relevant 1 year LIBOR rate a spread between BB rated corporate bonds with maturity of 1 year and BB rated corporate bonds with maturity of n years, n being the number of years representing the term for which the ‘long-term USD LIBOR’ rate was calculated (i.e. 2, 3, …, 15 years).
Kot je bilo razloženo v končnem razkritju, je Komisija, da bi določila referenčne vrednosti za posojila v USD in EUR s trajanjem več kot 1 leto, ustrezni obrestni meri LIBOR za 1 leto prištela razmik med podjetniškimi obveznicami z oceno BB in zapadlostjo 1 leto ter podjetniškimi obveznicami z oceno BB in zapadlostjo n let, pri čemer je n število let, ki pomenijo obdobje, za katerega je bila izračunana „dolgoročna obrestna mera LIBOR za USD“ (tj. 2, 3,… 15 let).
It should be stressed that the spread as described above was added to ‘clean’ 1 year LIBOR rates (i.e. not increased by x basis points as APP claimed).
Poudariti je treba, da je bil razmik, kot je opisan zgoraj, prištet „čistim“ obrestnim meram LIBOR za 1 leto (tj. niso bile povečane za x baznih točk, kot je trdila APP).
PREFERENTIAL TAX POLICIES FOR COMPANIES THAT ARE RECOGNIZED AS HIGH AND NEW TECHNOLOGY ENTERPRISES
PREFERENČNE DAVČNE POLITIKE ZA VISOKOTEHNOLOŠKE DRUŽBE IN DRUŽBE Z NOVO TEHNOLOGIJO
With respect to this scheme the GOC submitted that the Commission failed to established specificity on the basis of positive evidence.
Glede te sheme je kitajska vlada navedla, da Komisija ni ugotovila specifičnosti na podlagi trdnih dokazov.
It was submitted that Article 25 of the Enterprise Income Tax Law is a general piece of legislation that applies across the entire Chinese economy and not only to coated fine paper producers.
Navedla je, da je člen 25 Zakona na dohodek podjetij splošni del zakonodaje, ki velja za celotno kitajsko gospodarstvo in ne samo za proizvajalce premazanega finega papirja.
GOC also argued that the eligibility criteria for this scheme are objective and defined in detail, that eligibility is automatic and thus the scheme cannot be considered specific in line with the provisions of Article 2(1) (b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Kitajska vlada je trdila tudi, da so merila za upravičenost do te sheme objektivna in natančno opredeljena, da je upravičenost samodejna in zato te sheme ni mogoče šteti za specifično v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
Thus the findings of the Commission were established on the basis of positive evidence.
Zato so bile ugotovitve Komisije vzpostavljene na podlagi trdnih dokazov.
In this respect it is noted that Article 25 of the Enterprise Income Tax Law limits the access to this scheme only to certain enterprises and industries that are classified as ‘encouraged’ i.e. to a specific subset of enterprises in China.
S tem v zvezi je treba opozoriti, da člen 25 Zakona na dohodek podjetij omejuje dostop do te sheme na samo določena podjetja in industrije, ki so uvrščeni med „spodbujane“, tj. na posebno podmnožico podjetij na Kitajskem.
As noted above, the Commission concluded that the coated paper industry falls under this category and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Kot je navedeno zgoraj, je Komisija sklenila, da industrija premazanega papirja sodi v to kategorijo, zaradi česar so ugodnosti v okviru tega programa specifične v skladu s členom 4(2)(a) osnovne uredbe.
With respect to eligibility criteria it is noted that the relevant provisions mention inter alia the obligation that products are within the range described in the High and New Tech Fields under the Key Support of the State and that enterprises have been incessantly carrying out research and development activities for the purpose of acquiring new knowledge of science and technology, innovatively employing new knowledge or substantially improving technologies or products.
Glede meril za upravičenost je treba opozoriti, da ustrezne določbe med drugim navajajo obveznost, da morajo biti izdelki v razponu, ki je opisan na področjih visoke in nove tehnologije v okviru ključne podpore države, in da družbe nenehno izvajajo dejavnosti raziskav in razvoja za namene pridobivanja novega znanja na področju znanosti in tehnologije, inovativno uporabljajo novo znanje ali znatno izboljšujejo tehnologije ali izdelke.
These conditions, taken as a whole, cannot be considered as objective eligibility criteria that lead to automatic granting of the subsidy according to the provisions of Article 2(1) (b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Teh pogojev kot celote ni mogoče šteti za objektivna merila za upravičenost, ki vodijo k samodejnemu dodeljevanju subvencije v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
APP wondered whether the amount of countervailable subsidies resulting from these schemes should not rather be calculated on the basis of the tax return and payment of the year 2008 instead of 2009 (IP).
APP se je spraševala, ali ne bi bilo bolje, da bi bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi in izhajajo iz teh shem, izračunan na podlagi davčne napovedi in plačila za leto 2008 namesto za leto 2009 (OP).
They claimed that these two schemes are related to income tax, which is usually fully paid and settled in the following calendar year to the taxation period in China.
Trdili so, da sta ti dve shemi povezani z davkom na prihodek, ki je na Kitajskem običajno v celoti plačan v naslednjem koledarskem letu po davčnem obdobju.
Therefore the income tax of 2009 or any preferential treatment granted thereto was only decided in 2010.
Zato se je o davku na dohodek za leto 2009 ali preferenčni obravnavi glede tega odločalo šele v letu 2010.
The actual amounts of benefits received were confirmed and verified with the tax returns for the year 2009, therefore they are benefits relating to sales and income generated in 2009, i.e. the IP.
Dejanski znesek prejetih ugodnosti je bil potrjen in preverjen z davčnimi napovedmi za leto 2009, zato obstajajo ugodnosti, povezane s prodajo in dohodkom, ustvarjenim v letu 2009, tj. OP.
PREFERENTIAL TAX POLICIES FOR RESEARCH AND DEVELOPMENT
PREFERENČNE DAVČNE POLITIKE ZA RAZISKAVE IN RAZVOJ
It was thus submitted that the eligibility criteria for this scheme are objective and defined in detail and eligibility is automatic and thus the scheme cannot be considered specific in line with the provisions of Article 2(1)(b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Zato je navedla, da so merila za upravičenost do te sheme objektivna in natančno opredeljena, da je upravičenost samodejna in zato te sheme ni mogoče šteti za specifično v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
In this respect it is recalled that the investigation established the existence of preferential tax treatment for certain companies that are recognized as carrying out certain type of R&D projects i.e. to a specific subset of enterprises in China.
S tem v zvezi je treba spomniti, da je preiskava pokazala obstoj preferenčne davčne obravnave za določena podjetja, za katera je znano, da izvajajo določene vrste projektov na področju raziskav in razvoja, tj. za določeno podmnožico družb na Kitajskem.
As noted above these are companies falling under the New and High Tech Sectors Receiving Primary Support from the State and projects listed in the Guide to key Fields of High-Tech Industrialization, such as those belonging to the coated paper industry, and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Kot je navedeno zgoraj, so to podjetja, ki sodijo v sektorje z novo tehnologijo in visokotehnološke sektorje, ki prejemajo osnovno podporo države, in projekti, navedeni v vodniku po ključnih področjih visokotehnološke industrializacije, kot so projekti v industriji premazanega papirja, zato so ugodnosti v okviru tega programa specifične v smislu člena 4(2)(a) osnovne uredbe.
With respect to eligibility criteria it is noted that the relevant provisions submitted by the cooperating exporting producers are vague and non transparent and thus cannot be considered as objective eligibility criteria that lead to automatic granting of the subsidy.
Glede meril za upravičenost je treba opozoriti, da so ustrezne določbe, ki so jih predložili sodelujoči proizvajalci izvozniki, nejasne in nepregledne, zato jih ni mogoče upoštevati kot objektivna merila za upravičenost, ki so vodila k samodejni dodelitvi subvencije.
Thus the findings of the Commission were established on positive evidence in line with the provisions of Article 2(1)(b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Zato so bile ugotovitve Komisije vzpostavljene na podlagi trdnih dokazov v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
DIVIDEND EXEMPTION BETWEEN QUALIFIED RESIDENT ENTERPRISES
OPROSTITEV PLAČILA DAVKA OD DIVIDEND MED REZIDENČNIMI PODJETJI, KI IZPOLNJUJEJO POGOJE
It was argued that dividend exemption is not a subsidy under the SCM Agreement as dividend exemption is not a subsidy by nature and the relevant Chinese provisions aim to clarify tax basis so to avoid double taxation.
Trdila je, da oprostitev plačila davka od dividend v skladu s Sporazumom SIU ni subvencija, saj oprostitev plačila davka sama po sebi ni subvencija, ustrezne kitajske določbe pa so namenjene pojasnitvi davčne osnove, da se prepreči dvojna obdavčitev.
APP claimed that this scheme is not specific it is generally and uniformly applied all over China on the basis of objective criteria, i.e. the source of dividend income.
APP je trdila, da ta shema ni specifična ter da se na splošno in enotno uporablja po vsej Kitajski na podlagi objektivnih meril, tj. vira dohodka od dividend.
It also claimed that this scheme does not constitute a subsidy.
Trdila je tudi, da ta shema ne pomeni subvencije.
In this respect it is noted that income from dividends from resident enterprises is exempted from the corporate income tax obligations of resident enterprises.
S tem v zvezi je treba opozoriti, da je dohodek od dividend rezidenčnih podjetij izvzet iz obveznosti plačila davka od dobička pravnih oseb rezidenčnih podjetij.
First of all it is recalled that the investigation established the existence of preferential tax treatment for certain companies, i.e. resident enterprises receiving dividend from other resident enterprises and in addition to important industries and projects supported or encouraged by the State such as the coated paper industry i.e. to a specific subset of enterprises in China.
Prvič, treba je spomniti, da je preiskava pokazala obstoj preferenčne davčne obravnave za določena podjetja, tj. rezidenčna podjetja, ki prejemajo dividende od drugih rezidenčnih podjetij, in poleg tega za pomembne industrije in projekte, ki jih podpira ali spodbuja država, kot je industrija premazanega papirja, tj. za določeno podmnožico družb na Kitajskem.
Therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Zato so ugodnosti iz tega programa specifične v skladu s členom 4(2)(a) osnovne uredbe.
Secondly, this is a tax incentive that leads to government revenue forgone in line with the definition of a subsidy as set out in Article 1(1)(a) of the SCM Agreement and Article 3(a) of the basic Regulation.
Drugič, to je davčna spodbuda, ki vodi do opuščenega prihodka vlade v skladu z opredelitvijo subvencije iz člena 1(1)(a) Sporazuma SIU in člena 3(a) osnovne uredbe.
As to the claim that this incentive aims at avoiding double taxation it is noted that although the SCM Agreement has recognized that WTO Members are not limited from taking measures to avoid double taxation (see SCM Agreement, Annex I, footnote 59), this provision is an ‘affirmative defence’ and no concrete evidence was provided to corroborate the claim that e.g. dividends from resident and non-resident enterprises are treated differently because of legal obligations that the PRC has undertaken under relevant bilateral double taxation agreements with third countries.
Glede trditve, da je ta spodbuda namenjena preprečevanju dvojne obdavčitve, je treba opozoriti, da je, čeprav je Sporazum SIU priznal, da člani STO niso omejeni glede sprejemanja ukrepov za preprečevanje dvojne obdavčitve (glej opombo 59 Priloge I k Sporazumu SIU), ta določba „pritrdilna obramba“ in predložen ni bil noben konkreten dokaz, ki bi potrdil trditev, da so npr. dividende rezidenčnih ali nerezidenčnih družb obravnavane drugače zaradi zakonskih obveznosti, ki jih je LRK prevzela v skladu z ustreznimi dvostranskimi sporazumi o dvojnem obdavčenju s tretjimi državami.
It was also submitted that the scheme is totally irrelevant to enterprises and industries classified as encouraged but by definition applies to all resident companies.
Navedeno je bilo tudi, da je shema povsem nepomembna za družbe in industrije, uvrščene med spodbujane, vendar praviloma velja za vsa rezidenčna podjetja.
The GOC also submitted that Article 2(2) of the SCM Agreement provides that setting of generally applicable tax rates shall not be deemed a specific subsidy.
Kitajska vlada je tudi navedla, da člen 2(2) Sporazuma SIU določa, da se določanje splošno veljavnih davčnih stopenj ne šteje za specifično subvencijo.
It was thus submitted that the eligibility criteria for this scheme are objective and defined in detail and eligibility is automatic thus the scheme cannot be considered specific in line with the provisions of Article 2(1) (b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Zato je navedla, da so merila za upravičenost do te sheme objektivna in natančno opredeljena, da je upravičenost samodejna in zato te sheme ni mogoče šteti za specifično v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
In this respect it is recalled that the legal provisions setting out this scheme fall under Chapter 4 ‘Preferential Tax Treatments’ of the Enterprise Income Tax Law that foresees specific tax incentives for important industries and projects supported or encouraged by the State.
S tem v zvezi je treba spomniti, da zakonske določbe za to shemo sodijo v poglavje 4 „Preferenčna davčna obravnava“ Zakona o davku na dohodek podjetij, ki predvideva posebne davčne spodbude za pomembne industrije in projekte, ki jih podpira in spodbuja država.
As explained above under these conditions benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Kot je razloženo zgoraj, so pod temi pogoji ugodnosti iz tega programa specifične v skladu s členom 4(2)(a) osnovne uredbe.
The investigation did not find objective criteria to limit eligibility and conclusive evidence to conclude that the eligibility is automatic.
Preiskava ni odkrila nobenih objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za sklep, da je upravičenost samodejna.
With respect to the claim on the provisions of Article 2(2) of the SCM Agreement it is noted that the present scheme does not refer to the setting of a generally applicable tax rate but to the existence of an exemption from tax of a certain type of revenue stemming from a certain type of companies.
Glede trditve v zvezi z določbami člena 2(2) Sporazuma SIU je treba opozoriti, da se ta shema ne nanaša na določanje splošno veljavne davčne stopnje, ampak na obstoj oprostitve davka na določeno vrsto dohodka, ki izvira iz določene vrste podjetij.
VAT AND TARIFF EXEMPTION ON IMPORTED EQUIPMENT
OPROSTITEV DDV IN TARIFNA OPROSTITEV NA UVOŽENO OPREMO
With respect to this scheme the GOC submitted that the Commission failed to establish specificity on the basis of positive evidence.
Glede te sheme je kitajska vlada navedla, da Komisija ni ugotovila specifičnosti na podlagi trdnih dokazov.
It was argued that the specific business categories defined exhaustively by law are not specific because they span broad sectors of economic activity covering various industries.
Trdila je, da posebne poslovne kategorije, izrecno opredeljene z zakonom, niso specifične, saj zajemajo številne sektorje gospodarske dejavnosti in obsegajo različne industrije.
In this respect it is recalled that this scheme is only available to companies that invest under specific business categories defined exhaustively by law (i.e. catalogue for guidance of industries for foreign investment and catalogue of key industries, products and technologies which the state currently encourages development).
S tem v zvezi je treba spomniti, da je ta shema na voljo samo podjetjem, ki vlagajo v okviru posebnih poslovnih kategorij, izrecno opredeljenih z zakonom (tj. katalog za usmerjanje industrij za tuje naložbe in katalog ključnih industrij, izdelkov in tehnologij, pri katerih država trenutno spodbuja razvoj).
The fact that eligibility is restricted to specific business categories confirms that the scheme is not generally available to broad economic sectors and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
Dejstvo, da je upravičenost omejena na posebne poslovne kategorije potrjuje, da shema ni splošno dostopna številnim gospodarskim sektorjem, zato so ugodnosti iz tega programa specifične v smislu člena 4(2)(a) osnovne uredbe.
Furthermore the investigation did not find objective criteria to limit eligibility and conclusive evidence to conclude that the eligibility is automatic.
Poleg tega preiskava ni odkrila nobenih objektivnih meril za omejitev upravičenosti in prepričljivih dokazov za sklep, da je upravičenost samodejna.
APP claimed that the depreciation period used by the Commission in the calculation of benefit resulting from this scheme attributable to the IP is not correct and the Commission should have used the depreciation period as reported by companies of APP Group.
APP je trdila, da amortizacijska doba, ki jo je Komisija uporabila pri izračunu ugodnosti iz te sheme, ki se lahko pripiše OP, ni pravilna in da bi morala Komisija uporabiti amortizacijsko dobo, ki so jo sporočila podjetja skupine APP.
According to APP this methodology is in breach of Article 7(3) of the basic Regulation.
Po navedbah APP ta metodologija krši člen 7(3) osnovne uredbe.
The depreciation period reported by APP is determined for the accounting and financial purposes.
Amortizacijska doba, ki jo je sporočila APP, je določena za računovodske in finančne namene.
Other cooperating exporting producers and the Union Industry reported different depreciation periods.
Drugi sodelujoči proizvajalci izvozniki in industrija Unije so sporočili drugačne amortizacijske dobe.
Therefore the Commission, in line with its usual practice, and with Article 7(3) of the basic Regulation, used the period of 15 years as the useful life of the machinery for the purpose of this calculation, which is considered as the ‘normal’ depreciation period by the industry concerned.
Zato je Komisija v skladu s svojo običajno prakso in členom 7(3) osnovne uredbe za namene tega izračuna uporabila kot življenjsko dobo strojev dobo 15 let, ki se za zadevno industrijo šteje za „običajno“ amortizacijsko dobo.
VAT REBATES ON DOMESTICALLY PRODUCED EQUIPMENT
ZNIŽANJE DDV NA DOMA PROIZVEDENO OPREMO
It was argued that the GOC explained the eligibility criteria of this scheme and as a result there is no basis for the application of facts available.
Kitajska vlada je trdila, da je pojasnila merila za upravičenost do te sheme, zaradi česar ni podlage za uporabo razpoložljivih dejstev.
In this respect it is recalled that this scheme is reserved to FIEs that purchase certain type of domestically-manufactured equipment, i.e. to a specific subset of enterprises in China and therefore benefits under this programme are specific under Article 4(2)(a) of the basic Regulation.
S tem v zvezi je treba spomniti, da je ta shema omejena na družbe, v katere se vlaga tuji kapital in ki nabavljajo določene vrste doma proizvedene opreme, tj. na posebno podmnožico družb na Kitajskem, zato so ugodnosti iz tega programa specifične v skladu s členom 4(2)(a) osnovne uredbe.
Thus the findings of the Commission were established, by using the submitted information and the provisions of Article 28 of basic Regulation, on positive evidence in line with the provisions of Article 2(1) (b) of the SCM Agreement and Article 4(2)(b) of the basic Regulation.
Zato so bile ugotovitve Komisije, z uporabo predloženih informacij in določb člena 28 osnovne uredbe, vzpostavljene na podlagi trdnih dokazov v skladu z določbami člena 2(1)(b) Sporazuma SIU in člena 4(2)(b) osnovne uredbe.
CITY MAINTENANCE AND CONSTRUCTION TAXES AND EDUCATION SURCHARGES FOR THE FIES
MESTNE PRISTOJBINE ZA VZDRŽEVANJE IN GRADNJO TER DODATNE DAJATVE ZA IZOBRAŽEVANJE ZA DRUŽBE, V KATERE SE VLAGA TUJI KAPITAL („FIE“)
Both APP and Chenming claimed that since according to the Notice on Unifying the Urban Maintenance Construction Tax and Education Surcharges for Domestic and Foreign-invested Enterprises and Individuals issued by the State Council of China on 18 October 2010 and applicable from 1 December 2010 the above mentioned tax and surcharge are now universally applicable to all companies and individuals in China, without any exception.
Obe skupini, APP in Chenming, sta trdili, da v skladu z Obvestilom o poenotenju mestnih pristojbin za vzdrževanje in gradnjo ter dodatnih dajatev za domače družbe, družbe, v katere se vlaga tuji kapital, in posameznike, ki ga je državni svet Kitajske izdal 18. oktobra 2010 in velja od 1. decembra 2010, navedene pristojbine in dajatve zdaj brez izjeme veljajo za vsa podjetja in posameznike na Kitajskem.
According to these claims this subsidy scheme is not longer countervailable.
V skladu s temi trditvami se za to subvencijsko shemo ne uvedejo več izravnalni ukrepi.