natgillin/translations-raw huggingface dataset:
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.
Ključna obveznost izvozno usmerjenega obrata, kot je določeno v Zunanjetrgovinski politiki 2004–2009 in Zunanjetrgovinski politiki 2009–2014, je doseči neto devizni zaslužek, kar pomeni, da mora biti v referenčnem obdobju (5 let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
Export oriented units are entitled to the following concessions:
Izvozno usmerjeni obrati so upravičeni do naslednjih koncesij:
the facility to sell part of production on the domestic market of up to 50 % of FOB value of exports, subject to fulfilment of positive NFE earnings upon payment of concessional duties, namely excise duties on finished products;
možnost prodaje dela proizvodnje na domačem trgu do 50 % vrednosti FOB izvoza, pri čemer se upoštevajo pozitivni neto zaslužki deviznih sredstev ob plačilu koncesijskih dajatev, tj. trošarin na dokončane izdelke;
exemption from income tax normally due on profits realised on export sales in accordance with Section 10B of the Income Tax Act for a 10-year period after starting its operations.
oprostitev davka na dohodek, ki običajno velja za dobičke od izvoza v skladu z oddelkom 10B Zakona o davku na dohodek, za obdobje 10 let od začetka delovanja;
Units operating under these schemes are bonded under the surveillance of customs officials.
Obrate, ki delujejo po teh shemah, nadzorujejo carinski uslužbenci.
They are legally obliged to maintain a proper account of all imports, of the consumption and utilisation of all imported materials and of the exports made in accordance with the relevant paragraph of HOP I 2009-2014.
Zakonsko so zavezane v določeni obliki voditi ustrezno poslovno knjigo celotnega uvoza, porabe in uporabe vsega uvoženega materiala ter opravljenega izvoza v skladu z ustreznim odstavkom priročnika HOP 2009–2014.
These documents should be submitted periodically to the competent authorities in India through quarterly and annual progress reports.
Ti dokumenti se s četrtletnimi in letnimi poročili o napredku periodično predložijo pristojnim organom.
However, ‘at no point in time [an EOU] shall be required to co-relate every import consignment with its exports, transfers to other units, sales in DTA or stocks’, as the relevant section of the HOP I 2009-2014 states.
Vendar se „v nobenem primeru od izvozno usmerjenega obrata ne sme zahtevati, da vsako uvozno pošiljko uskladi s svojim izvozom, transferji v druge obrate, prodajo DTA ali zalogami“, kot navaja ustrezni oddelek priročnika HOP I 2009–2014.
The dispatch process of export consignments of an EOU is supervised by a customs/excise official.
Postopek odpreme izvoznih pošiljk izvozno usmerjenega obrata nadzoruje carinski/trošarinski uslužbenec.
In the present case, the EOUS was used by one of the cooperating exporters in the sample.
V tem primeru je EOUS uporabljal eden od sodelujočih izvoznikov v vzorcu.
This cooperating exporter utilised the scheme to import raw materials, consumables and capital goods free of import duties, to procure goods domestically free of excise duty and to obtain sales tax reimbursement, and to sell part of its production on the domestic market.
Ta sodelujoči izvoznik je shemo uporabljal za uvoz surovin, potrošnega blaga in investicijskega blaga brez uvoznih dajatev, domačo nabavo blaga brez trošarin, prejemanje povračila prometnega davka ter prodajo dela proizvodnje na domačem trgu.
The cooperating exporter thereby availed of all benefits as described in recital 66 above under (i) to (vi).
Sodelujoči izvoznik je tako koristil vse ugodnosti, navedene v točki od (i) do (vi) uvodne izjave 66.
However, as regards income tax exemption pursuant to Section 10B of the Income Tax Act, the investigation revealed that, as from 1 April 2010, the company would no longer be eligible for this exemption.
Vendar je glede oprostitve davka v skladu z oddelkom 10B Zakona o davku na dohodek preiskava pokazala, da od 1. aprila 2010 družba ni več upravičena do te oprostitve.
Consequently, the income tax exemption provisions of the EOU were not further considered in the context of this investigation.
Zato določbe o oprostitvi davka na dohodek za izvozno usmerjene obrate v okviru te preiskave niso bile nadalje obravnavane.
Conclusions on the EOUS
Sklepne ugotovitve o EOUS
The exemptions of an EOU from three types of import duties (‘basic customs duty’, ‘education cess on customs duty’ and ‘higher secondary education cess’) and the reimbursement of sales tax are financial contributions of the GOI within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Oprostitve izvozno usmerjenega obrata treh vrst uvoznih dajatev („osnovne carine“, „carine na davek za izobraževanje“ in „davka za višje srednješolsko izobraževanje“) in povračilo prometnega davka so finančni prispevek indijske vlade v smislu člena 3(1)(a)(ii) osnovne uredbe.
Government revenue which would be due in the absence of this scheme is forgone, thus, conferring a benefit upon the EOU in the meaning of Article 3(2) of the basic Regulation because it improved liquidity by not having to pay duties normally due and by obtaining a sales tax reimbursement.
Prihodek vlade, ki bi brez te sheme zapadel v plačilo, je opuščen in tako izvozno usmerjenemu obratu omogoča dodelitev ugodnosti v smislu člena 3(2) osnovne uredbe, ker ta izboljšuje likvidnost, saj ji ni treba plačati dajatev, ki bi običajno zapadle, in dobi povrnjen prometni davek.
The exemption from excise duty and its import duty equivalent (‘EED’), however, do not lead to revenue forgone which is otherwise due.
Oprostitev trošarin in ustreznih dajatev na uvoz (EED) pa ne vodi v izpad prihodka, ki je sicer pričakovan.
Excise and additional customs duty, if paid, could be used as a credit for its own future duty liabilities (the so-called ‘CENVAT mechanism’) which is a system comparable to VAT and which allows Indian companies to offset taxes on purchases with taxes payable on sales.
Če bi bile trošarine in dodatna carina plačane, bi bile lahko uporabljene kot kredit za prihodnje dajatve (tako imenovani „mehanizem CENVAT“), kar je sistem, primerljiv z DDV, ki indijskim družbam omogoča, da davek za nakup izravnajo z davki, ki jih plačujejo za prodajo.
By the means of ‘CENVAT’-credit only an added value bears a definitive duty, not the input materials.
Z uporabo kredita „CENVAT“ dokončna dajatev bremeni le dodano vrednost, ne pa tudi surovine.
Thus, only the exemption from basic customs duty, education cess on customs duty, higher secondary education cess and the central sales tax reimbursement, constitute subsidies within the meaning of Article 3 of the basic Regulation.
Tako samo oprostitev osnovne carine, carine na davek za izobraževanje, davka za višje srednješolsko izobraževanje in povračilo centralnega prometnega davka predstavljajo subvencije v smislu člena 3 osnovne 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.
Zakonsko so odvisni od opravljenega izvoza in se zato štejejo za specifične in kot subvencije, proti katerim se lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) 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 incentives.
Izvozni cilj izvozno usmerjenega obrata, kot je določen v poglavju 6.1 Zunanjetrgovinske politike 2009–2014, je osnovni pogoj za pridobitev spodbud.
Accordingly, the countervailable benefit is the remission of import duties basic customs duty, education cess on customs duty, higher secondary education cess normally due upon importation as well as the reimbursement of central sales tax, during the IP.
Skladno s tem je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, enaka odpustu uvoznih dajatev (osnovna carina, carina na davek za izobraževanje in davek za višješolsko izobraževanje), ki običajno zapadejo v plačilo ob uvozu, kot tudi povračilu centralnega prometnega davka, ki so nastali med OP.
Exemption from import duties (basic customs duty, education cess on customs duty, higher secondary education cess), reimbursement of central sales tax on raw materials and consumables
Oprostitev uvoznih dajatev (osnovna carina, carina na davek za izobraževanje, davek za višješolsko izobraževanje), povračilo centralnega prometnega davka za surovine in potrošno blago
The subsidy amount for the exporter that are export oriented units was calculated on the basis of import duties forgone (basic customs duty, education cess on customs duty, higher secondary education cess) on the materials imported for the EOU as a whole and the sales tax reimbursed during the IP.
Znesek subvencije za izvoznika, ki je izvozno usmerjeni obrat, je bil izračunan na podlagi opuščenih izvoznih dajatev (osnovna carina, carina na davek za izobraževanje, davek za višješolsko izobraževanje) za surovine, uvožene za izvozno usmerjen obrat v celoti, in prometnega davka, povrnjenega med OP.
Fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation from this sum to arrive at the subsidy amount as numerator.
Pristojbine, potrebne za pridobitev subvencije, so bile v skladu s členom 7(1)(a) osnovne uredbe odštete od te vsote, tako dobljeni znesek subvencije pa določen kot števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the appropriate export turnover generated during the IP as appropriate denominator because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za ustrezen izvozni promet v OP kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The subsidy margin obtained under the EOUS for the company concerned amounts to 4,3 %.
Skupna stopnja subvencije, določena za EOUS za zadevno družbo, znaša 4,3 %.
Exemption from import duties (basic customs duty, education cess on customs duty, higher secondary education cess) on capital goods
Oprostitev uvoznih dajatev (osnovna carina, carina na davek za izobraževanje, davek za višješolsko izobraževanje) za investicijsko blago
In accordance with Article 7(3) of the basic Regulation, the benefit to the concerned company has been calculated on the basis of the amount of unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in one of the investigated company.
V skladu s členom 7(3) osnovne uredbe se subvencija za zadevno družbo izračuna na osnovi višine neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža normalno amortizacijo takega investicijskega blaga v eni izmed preiskovanih družb.
The amount so calculated is then attributable to the IP and has been adjusted by adding interest during this period in order to reflect the value of the benefit over time and thereby establish the full benefit of this scheme to the recipient.
Tako izračunan znesek velja za OP in je bil popravljen z dodatkom obresti za to obdobje, da izraža vrednost ugodnosti med tem obdobjem in tako določi celotno ugodnost iz te sheme za prejemnika.
In accordance with Articles 7(2) and 7(3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover generated during the IP as appropriate denominator because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) in členom 7(3) osnovne uredbe je bil ta znesek subvencije dodeljen za ustrezen izvozni promet v OP kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The subsidy margin thus obtained for the company concerned was negligible.
Tako določena stopnja subvencije za zadevno družbo je bila zanemarljiva.
Export Credit Scheme (ECS)
Shema izvoznih kreditov (ECS)
The details of the scheme are set out in the Master Circular DBOD No. DIR.(Exp).BC 01/04.02.02/2007-08 (Rupee/Foreign Currency Export Credit) and Master Circular DBOD No. DIR.(Exp).BC 09/04.02.02/2008-09 (Rupee/Foreign Currency Export Credit) of the Reserve Bank of India (RBI), which is addressed to all commercial banks in India.
Podrobnosti te sheme so določene v Master Circular DBOD št. DIR.(Exp).BC 01/04.02.02/2007-08 (izvozni kredit v tuji valuti/rupijah) in Master Circular DBOD št. DIR.(Exp).BC 09/04.02.02/2008-09 (izvozni kredit v tuji valuti/rupijah) indijske centralne banke (ICB), ki sta naslovljena na vse komercialne banke v Indiji.
Under this scheme, the RBI sets maximum ceiling interest rates applicable to export credits which are mandatory, both in Indian rupees and in foreign currency, which commercial banks can charge an exporter.
ICB na podlagi te sheme določa najvišje obrestne mere za izvozne kredite v indijskih rupijah in v tuji valuti, ki so obvezne in jih lahko komercialne banke zaračunajo izvozniku.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme (packing credit), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
ECS vključuje dve podshemi, shemo izvoznih kreditov pred odpremo (kredit za embaliranje), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, in shemo izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
As a result of the RBI Master Circulars exporters can obtain export credits at preferential interest rates as compared with the interest rates for ordinary commercial credits (cash credits), which are solely set under market conditions.
Zaradi Master Circulars ICB lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite (gotovinske kredite), ki so določene izključno v skladu s tržnimi pogoji.
It was found that the one of the companies used this scheme during the IP.
Ugotovljeno je bilo, da je ena od družb med OP uporabljala to shemo.
The preferential interest rates of an ECS credit set by the RBI Master Circulars mentioned in recital 78 can decrease the interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 3(2) of the basic Regulation on such an exporter.
Preferencialne obrestne mere kredita ECS, ki jih določajo Master Circulars ICB iz uvodne izjave 78, lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih, in v tem primeru prenesejo ugodnost na takega izvoznika v smislu člena 3(2) osnovne uredbe.
Despite the fact that the preferential credits under the ECS are granted by commercial banks, this benefit is a financial contribution by a government within the meaning of Article 3(1)(a)(iv) of the basic Regulation.
Kljub dejstvu, da preferencialne kredite na podlagi ECS dodeljujejo komercialne banke, je ta subvencija finančni prispevek vlade v smislu člena 3(1)(a)(iv) osnovne uredbe.
It is 100 % government-owned, pursues public policy objectives, e.g. monetary policy, and its management is appointed by the GOI.
Je v stoodstotni lasti vlade, zasleduje cilje javnega reda, npr. monetarno politiko, njeno upravo pa imenuje indijska vlada.
This direction obliges commercial banks to carry out functions mentioned in Article 3(1)(a)(i) of the basic Regulation, in this case to provide loans in the form of preferential export financing.
Ta usmeritev komercialne banke zavezuje k izvajanju funkcij iz člena 3(1)(a)(i) osnovne uredbe, v tem primeru zagotavljanju posojil v obliki preferencialnega financiranja izvoza.
Such direct transfer of funds in the form of loans under certain conditions would normally be vested in the government, and the practice differs, in no real sense, from practices normally followed by governments, within the meaning of Article 3(1)(a)(iv) of the basic Regulation.
Tak neposredni prenos sredstev v obliki posojil pod določenimi pogoji bi bil običajno v pristojnosti vlade in ta praksa se na noben bistven način ne razlikuje od praks, ki jih običajno izvajajo vlade v smislu člena 3(1)(a)(iv) osnovne uredbe.
The subsidy amount has been calculated on the basis of the difference between the interest paid for export credits used during the IP and the amount that would have been payable for ordinary commercial credits used by the company concerned.
Znesek subvencije je bil izračunan na podlagi razlike med obrestmi, plačanimi za izvozne kredite, uporabljene med OP, in zneskom, ki bi ga bilo treba plačati za običajne komercialne kredite, ki jih je uporabila zadevna družba.
This subsidy amount (numerator) has been allocated over the total export turnover during the IP as the appropriate denominator in accordance with Article 7(2) of the basic Regulation because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Ta znesek subvencije (števec) je bil dodeljen za skupne prihodke od izvoza med OP kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rate established in respect of this scheme for the company for the IP amounts to 0,4 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo med OP za družbo, znaša 0,4 %.
Based on the findings, as summarised in the below table, the total amount of countervailable subsidies, expressed ad valorem, were found to range from 3,3 % to 4,3 %:
Na podlagi ugotovitev, kot je povzeto v razpredelnici, se je skupni znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izražen ad valorem, gibal med 3,3 % in 4,3 %:
In accordance with Article 15(3) of the basic Regulation, the subsidy margin for the cooperating companies not included in the sample, calculated on the basis of the weighted average subsidy margin established for the cooperating companies in the sample, is 4,0 %.
V skladu s členom 15(3) osnovne uredbe je stopnja subvencije za sodelujoče družbe, ki niso zajete v vzorcu, 4,0 % in je izračunana na podlagi tehtanega povprečja stopnje subvencije, določene za družbe v vzorcu.
With regard to all other exporters in India, the Commission first established the level of cooperation.
Za vse ostale izvoznike iz Indije je Komisija najprej opredelila raven sodelovanja.
As mentioned in recital 10 above, the comparison between Eurostat import data and the volume of exports to the Union of the product concerned reported for the investigation period by the cooperating companies or groups with exports of the product concerned to the Union during the investigation period shows that the cooperation of Indian exporting producers was very high, namely 100 %.
Kot je navedeno v uvodni izjavi 10, primerjava med podatki Eurostata o uvozu in obsegom izvoza zadevnega izdelka v Unijo, o katerem je v obdobju preiskave poročalo dvajset sodelujočih družb ali skupin, ki so med obdobjem preiskave zadevni izdelek izvažale v Unijo, kaže, da je bilo sodelovanje indijskih proizvajalcev izvoznikov zelo visoko, namreč 100 %.
Given this high level of cooperation, the subsidy rate for all non-cooperating companies is set at the level for the company with the highest individual rate, i.e. 4,3 %,
Glede na to visoko stopnjo sodelovanja je stopnja subvencije za vsa nesodelujoča podjetja določena na ravni podjetja z najvišjo posamezno stopnjo, tj. 4,3 %.
The output of the following Union producers was considered for establishing the volume of Union production:
Za določitev obsega proizvodnje Unije je bila upoštevana proizvodnja naslednjih proizvajalcev Unije:
eight producers on whose behalf the complaint was lodged,
osmih proizvajalcev, v imenu katerih je bila vložena pritožba,
four producers which supported the proceeding,
štirih proizvajalcev, ki so podprli postopek,
twelve other Union producers listed in the complaint, which were neither complainants nor supporting the proceeding but did not oppose the present investigation.
dvanajstih drugih proizvajalcev Unije, navedenih v pritožbi, ki niso bili niti pritožniki niti niso podprli postopka, niso pa nasprotovali sedanji preiskavi.
Consequently, the Union production consists of these 24 companies for the purpose of the injury analysis as a whole.
Proizvodnja Unije za namene celotne analize škode tako vključuje teh 24 družb.
As mentioned above in recital 17, a sample of four companies was selected from those producers who made themselves known to the Commission and provided, as specified in the notice of initiation, basic information on their activities related to the product concerned during the investigation period.
Kot je navedeno v uvodni izjavi 17, je bil izmed proizvajalcev, ki so se javili Komisiji, izbran vzorec štirih družb, in ki so, kot je navedeno v obvestilu o začetku, predložile osnovne informacije o svojih dejavnostih v zvezi z zadevnim izdelkom v obdobju preiskave.
These four sampled Union producers accounted for 62 % of the total production of the Union industry during the IP.
Ti štirje vzorčeni proizvajalci Unije so predstavljali 62 % celotne proizvodnje industrije Unije v OP.
Injury has been assessed on the basis of trends concerning production, production capacity, capacity utilisation, sales, market share and growth collected at the level of the total Union industry and trends concerning prices, employment, productivity, profitability, cash flow, ability to raise capital and investments, stocks, return on investment and wages collected at the level of the sampled Union producers.
Škoda je bila ocenjena na podlagi gibanj v zvezi s proizvodnjo, proizvodno zmogljivostjo, izkoriščenostjo zmogljivosti, prodajo, tržnim deležem in rastjo, zbranih na ravni celotne industrije Unije, in gibanj v zvezi s cenami, zaposlovanjem, produktivnostjo, dobičkonosnostjo, denarnim tokom, zmožnostjo zbiranja kapitala in naložb, zalogami, dobičkonosnostjo naložb in plačami, zbranih na ravni vzorčenih proizvajalcev Unije.
Union consumption was established on the basis of the sales volumes of the sampled Union industry, the sales data of the other Union producers as provided by the complainant, the import volume data on the Union market obtained from Eurostat for the period 2007 to 2009 and the replies to the sampling questions for the IP.
Potrošnja Unije v OP je bila določena na podlagi obsega prodaje vzorčene industrije Unije, podatkov o prodaji drugih proizvajalcev Skupnosti, ki jih je predložil pritožnik, podatkov o obsegu uvoza na trg Unije za obdobje med letoma 2007 in 2009, pridobljenih od Eurostata, in odgovorov na vprašalnik.
Union consumption in tonnes
Potrošnja Unije v tonah
During the period considered, consumption decreased by 36 %.
V obravnavanem obdobju se je potrošnja zmanjšala za 36 %.
From 2007 to 2009, the consumption decreased by 41 % but increased slightly by 5 percentage points between 2009 and the IP.
V obdobju med letoma 2007 in 2009 se je potrošnja zmanjšala za 41 %, a se je med letom 2009 in OP povečala za 5 odstotnih točk.