natgillin/translations-raw huggingface dataset:
When applying for the non-refundable income tax credit the producer had to declare that he had not claimed the excise tax credit for the same quantity of bioethanol.
Proizvajalec je moral zahtevku za nevračljivo davčno olajšavo na prihodek priložiti izjavo, da za isto količino bioetanola ni uveljavljal olajšave pri plačilu trošarine.
The mixture tax credit can only be claimed once for the same quantity of bioethanol used to make a mixture, i.e. either by the producer who blends himself or by a purchaser who is undertaking the blending activity.
Davčno olajšavo za mešanice je mogoče za isto količino bioetanola za pripravo mešanice uveljavljati samo enkrat, in sicer jo lahko uveljavlja proizvajalec, ki sam pripravlja mešanice, ali kupec, ki pripravlja mešanice.
In both cases the blender is entitled to a 0,45 USD per gallon tax credit for the number of gallons of bioethanol used in producing a mixture.
Pripravljavec mešanic je v obeh primerih upravičen do davčne olajšave v višini 0,45 USD na galono, in sicer za toliko galon bioetanola, kolikor jih je potreboval za pripravo mešanice.
The investigation showed that in the majority of cases the one claiming the subsidy ('the claimant') was a blender/trader with excise tax liabilities such as a petrochemical company.
Preiskava je pokazala, da bil v večini primerov subjekt, ki je uveljavljal subvencijo (v nadaljnjem besedilu: upravičenec), pripravljavec mešanic/trgovec s trošarinskimi obveznostmi, na primer petrokemična družba.
Indeed, blending will depend on a number of factors such as the available tank capacity as well as the geographical location of available bioethanol and gasoline respectively.
Mešanje je dejansko odvisno od več dejavnikov, na primer prostornine rezervoarja, ki je na voljo, ter geografske lokacije razpoložljivega bioetanola in bencina.
In most cases it appeared that the producer of bioethanol did not claim the mixture tax credit.
V večini primerov se je izkazalo, da proizvajalec bioetanola ni uveljavljal davčne olajšave za mešanice.
In fact it is clear that the blending in most cases took place in terminals or terminal racks.
Dejansko je jasno, da se je mešanje v večini primerov izvajalo na terminalih ali polnilnih otokih terminalov.
In this respect, it appears that the claimant was in the majority of cases a person with excise tax liability.
V zvezi s tem se zdi, da je bil upravičenec v večini primerov oseba, zavezana za plačilo trošarine.
The market for unmixed bioethanol as an end-use was not big and it therefore made economic sense to blend the bioethanol produced and make a mixture which would trigger the mixture tax credit.
Trg za nemešani bioetanol za končno uporabo ni bil velik, zato je bilo z gospodarskega vidika smiselno mešanje proizvedenega bioetanola, da bi se pripravila mešanica, za katero bi bilo mogoče uveljavljati davčne olajšave za mešanice.
It should be noted that the mixture tax credit (Excise Tax /Income tax credit) for bioethanol had been in existence since 1980, i.e. for more than 30 years, and expired at the end of December 2011 (post-IP).
Opozoriti bi bilo treba, da je davčna olajšava za mešanice (olajšava pri plačilu trošarine/davčne olajšave na prihodek) za bioetanol veljala od leta 1980, tj. več kot 30 let, in je prenehala veljati konec decembra 2011 (po OP).
The investigation found that two companies in the sample made claims for the mixture tax credit in the IP.
Na podlagi preiskave je bilo ugotovljeno, da sta dve družbi iz vzorca v OP vložili zahtevek za davčno olajšavo za mešanice.
However, for both companies the subsidies obtained were insignificant.
Vendar je bil znesek subvencij, ki sta jih družbi prejeli, zanemarljiv.
Nevertheless, when comparing the total production of bioethanol in the USA during the IP with the total quantity of bioethanol receiving a mixture tax credit, it is clear that all bioethanol produced in the USA in the IP benefitted from a subsidy under this scheme.
Vendar je po primerjavi celotne proizvodnje bioetanola v ZDA v OP s celotno količino bioetanola, za katero je bila prejeta davčna olajšava za mešanice, jasno, da je bila za celotno količino bioetanola, ki je bil v OP proizveden v ZDA, prejeta subvencija v okviru te sheme.
This is also confirmed by the statistics provided by the relevant US authorities.
To potrjujejo tudi statistični podatki, ki so jih predložili ustrezni organi ZDA.
On this basis, the findings of investigation clearly showed that all bioethanol was subsidised through this mixture tax credit during the IP.
Na podlagi tega so ugotovitve preiskave jasno pokazale, da je bila celotna količina bioetanola v OP subvencionirana v okviru te davčne olajšave za mešanice.
The investigation showed that during the IP, all the US produced bioethanol benefitted from the mixture tax credit.
Preiskava je pokazala, da je bila v OP celotna količina bioetanola, proizvedenega v ZDA, upravičena do davčne olajšave za mešanice.
This mixture tax credit has to be regarded as a fiscal incentive whether or not it is given to be offset against tax liabilities or as a cash payment.
Davčno olajšavo za mešanice je treba obravnavati kot davčno spodbudo ne glede na to, ali se izvede kot gotovinsko plačilo ali se izravna z davčnimi obveznostmi.
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(i) and Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of direct grants (cash payments) and revenue foregone which is otherwise due (tax offset).
Ta shema se šteje za subvencijo v smislu člena 3(1)(a)(i) in člena (3)(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade ZDA v obliki neposrednih nepovratnih sredstev (gotovinskih plačil) in izpada prihodka, ki je sicer pričakovan (davčna izravnava).
The subsidy confers a benefit to the companies receiving them.
S subvencijo se zagotovijo ugodnosti družbam, ki to subvencijo prejemajo.
The scheme is limited to companies that are involved in the bioethanol industry i.e. the blending of bioethanol, and is therefore considered to be specific under Article 4(2), first sub-paragraph, point (a) of the basic Regulation and therefore countervailable.
Shema je omejena na družbe, ki so dejavne v industriji bioetanola, tj. mešanju bioetanola, in se zato obravnava kot specifična v skladu s prvim pododstavkom člena 4(2)(a) osnovne uredbe, pri čemer se lahko proti njej uvedejo izravnalni ukrepi.
The bioethanol mixture tax credit was granted by reference to the quantities of bioethanol used in a blend, i.e.0,45 USD per gallon of bioethanol blended in a taxable fuel.
Davčna olajšava za mešanice bioetanola je bila dodeljena glede na količino uporabljenega bioetanola v mešanici, tj. 0,45 USD na galono bioetanola, mešanega z obdavčljivim gorivom.
It is considered that the amount of subsidy is 0,45 USD per gallon on a country-wide basis as the total production of US bioethanol, including exports of bioethanol to the Union, ultimately would have benefitted from the bioethanol mixture credit.
Šteje se, da je znesek subvencije na državni ravni 0,45 USD na galono, ker bi bila nazadnje celotna ameriška proizvodnja bioetanola, vključno z izvozom bioetanola v Unijo, upravičena do olajšave za mešanice bioetanola.
It is therefore not necessary to differentiate between economic operators, in particular as the subsidy is rarely granted to producers of bioethanol but predominantly to operators who blend the bioethanol with e.g. gasoline.
Razlikovanje med gospodarskimi subjekti torej ni potrebno, ker se subvencija v večini primerov dodeli subjektom, ki bioetanol mešajo na primer z bencinom, proizvajalcem bioetanola pa le redko.
Title 26 U.S.C Internal Revenue Code, section 40 is the legal basis for the small producer income tax credit.
Pravna podlaga za davčno olajšavo na prihodek malih proizvajalcev je oddelek 40 naslova 26 notranjega davčnega zakonika (U.S.C).
This scheme is only available to small producers of bioethanol.
Ta shema je na voljo le malim proizvajalcem bioetanola.
A small producer is defined as any person whose production capacity does not exceed 60 million gallons of bioethanol per year.
Mali proizvajalec je opredeljen kot katera koli oseba, katere proizvodna zmogljivost ne presega 60 milijonov galon bioetanola na leto.
During the IP a small producer could claim a non-refundable, general business income tax credit of 0,10 USD for each gallon of bioethanol produced.
Mali proizvajalec lahko v OP za vsako galono proizvedenega bioetanola uveljavlja nevračljivo splošno poslovno davčno olajšavo na prihodek v višini 0,10 USD.
Any blender or trader who purchases but does not produce bioethanol is not eligible for the credit.
Vsak pripravljavec mešanic ali trgovec, ki bioetanol kupi, vendar ga ne proizvaja, ni upravičen do olajšave.
In addition, to be eligible for the credit, the production may not exceed 15 million gallons in any taxable year and the bioethanol produced must be used as a fuel, sold for use as a fuel, or used to create a mixture of bioethanol and a taxable fuel that is subsequently used as a fuel or sold for use as a fuel.
Poleg tega za upravičenost do olajšave proizvodnja v nobenem obdavčljivem letu ne sme presegati 15 milijonov galon, proizvedeni bioetanol pa se mora uporabljati kot gorivo, prodajati za uporabo kot gorivo ali uporabljati za pripravo mešanice bioetanola in obdavčljivega goriva, ki se nato uporablja kot gorivo ali prodaja za uporabo kot gorivo.
Claims for the small producer income tax credit are made annually, as part of the claimant's income tax return.
Davčne olajšave na prihodek malih proizvajalcev se uveljavljajo enkrat na leto, ko upravičenec izpolnjuje napoved za odmero davka.
The credit for each gallon of bioethanol produced by the claimant during the relevant tax year, up to a maximum of 15 million gallons, is offset against the claimant’s liability for corporate income tax.
Olajšava za vsako galono bioetanola, ki jo upravičenec proizvede v zadevnem davčnem letu, do največ 15 milijonov galon se izravna z obveznostjo upravičenca za plačilo davka od prihodka pravnih oseb.
If the claimant’s tax liability is less than the amount of credit claimed, the excess amount can be carried forward to subsequent tax years.
Če je davčna obveznost upravičenca manjša od zneska olajšave, ki se uveljavlja, se lahko presežni znesek prenese v naslednja davčna leta.
Due to the eligibility criteria, only two companies in the sample benefitted from this scheme during the IP.
Zaradi meril za upravičenost sta bili do te sheme v OP upravičeni le dve družbi.
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of revenue foregone which is otherwise due.
Ta shema se šteje za subvencijo v smislu člena 3(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade ZDA v obliki izpada prihodka, ki je sicer pričakovan.
The scheme is limited to companies that produce bioethanol, and is therefore considered to be specific under Article 4(2), first sub-paragraph, point (a) of the basic Regulation and therefore countervailable.
Shema je omejena na družbe, ki proizvajajo bioetanol, in se zato obravnava kot specifična v skladu s prvim pododstavkom člena 4(2)(a) osnovne uredbe, pri čemer se lahko proti njej uvedejo izravnalni ukrepi.
Statistics provided by the US authorities showed overall very little use of the small producer's income tax credit in contrast to claims made for the mixture tax credit.
Statistični podatki organov ZDA so pokazali, da se davčna olajšava na prihodek malih proizvajalcev v nasprotju z davčno olajšavo za mešanice na splošno ni pogosto uveljavljala.
A comparison of the total amount claimed under this incentive in relation to the total production of bioethanol showed insignificant overall subsidisation during the IP.
Primerjava celotnega zneska, uveljavljenega v okviru te spodbude, s celotno proizvodnjo bioetanola je pokazala, da je bil skupni znesek subvencioniranja v OP zanemarljiv.
Title 26 U.S.C Internal Revenue Code, section 40 is the legal basis for the income tax credit for producers of cellulosic bioethanol.
Pravna podlaga za davčno olajšavo na prihodek proizvajalcev celuloznega bioetanola je oddelek 40 naslova 26 notranjega davčnega zakonika (U.S.C).
This scheme is only available to producers of cellulosic bioethanol.
Ta shema je na voljo le proizvajalcem celuloznega bioetanola.
Claims for the income tax credit are made annually, as part of the claimant's income tax return.
Davčne olajšave na prihodek se uveljavljajo enkrat na leto, ko upravičenec izpolnjuje napoved za odmero davka.
Prior to 1 January 2012 the credit available was 0,46 USD per gallon of cellulosic bioethanol produced.
Pred 1. januarjem 2012 je bila na voljo olajšava v višini 0,46 USD na galono proizvedenega celuloznega bioetanola.
As of 1 January 2012 the credit increased to 1,01 USD per gallon.
S 1. januarjem 2012 pa se je olajšava zvišala na 1,01 USD na galono.
This scheme is considered to be a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the USA in the form of and revenue foregone which is otherwise due.
Ta shema se šteje za subvencijo v smislu člena 3(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade ZDA v obliki izpada prihodka, ki je sicer pričakovan.
There were no claims for the income tax credit from producers of cellulosic bioethanol during the IP which coincides with the lack of commercial production of cellulosic bioethanol up to the end of the IP.
Proizvajalci celuloznega bioetanola v OP niso uveljavljali davčne olajšave na prihodek, kar sovpada s pomanjkanjem komercialne proizvodnje celuloznega bioetanola do konca OP.
In these circumstances, no subsidy amount was calculated.
Zato se znesek subvencije ni izračunal.
The US Department of Agriculture ('USDA') Bioenergy Program was originally authorized and funded by the USDA's Commodity Credit Corporation ('CCC') under its general authority under Section 5 of the CCC Charter Act.
Program za bioenergijo ameriškega ministrstva za kmetijstvo je prvotno odobrila in financirala družba za olajšave za izvoz blaga (Commodity Credit Corporation – CCC) ameriškega ministrstva za kmetijstvo v okviru svoje splošne pristojnosti v skladu z oddelkom 5 listine CCC.
When the program was in operation, all commercial bioenergy producers were eligible to participate.
Med izvajanjem programa so bili do sodelovanja upravičeni vsi komercialni proizvajalci bioenergije.
Producers were required to provide evidence of production, as well as evidence of the purchase and use of agricultural commodities related to that production.
Proizvajalci so bili pozvani k predložitvi dokazov o proizvodnji ter dokazov o nakupu in uporabi kmetijskih proizvodov, povezanih z zadevno proizvodnjo.
In particular, bioethanol producers were required to produce and sell bioethanol commercially.
Od proizvajalcev bioetanola sta se zahtevali zlasti komercialna proizvodnja in prodaja bioetanola.
To be eligible, a producer had to meet certain requirements with regard to the keeping of records and to provide required information, as well as granting permission to CCC to verify such information.
Za upravičenost do sodelovanja mora proizvajalec izpolnjevati nekatere zahteve glede vodenja evidenc, zagotoviti potrebne informacije in dovoliti CCC, da take informacije preveri.
The relevant regulations set forth the details of the procedures to be followed for signing up for the program, applications for payments and reporting procedures that claimants were required to follow in order to be eligible for payments.
Ustrezni predpisi določajo podrobnosti o postopkih, ki jih je treba upoštevati pri vpisu v program, zahtevkih za plačila in postopkih poročanja, ki jih morajo upravičenci upoštevati, da so upravičeni do plačil.
In each fiscal year bioethanol producers could sign up for the scheme by submitting the relevant forms.
V vsakem proračunskem letu so proizvajalci bioetanola lahko bili vključeni v shemo ob predložitvi ustreznih obrazcev.
After signing up, bioethanol producers submitted quarterly applications for payment.
Po vključitvi so proizvajalci bioetanola vsake tri mesece predložili zahtevek za plačilo.
The bioethanol producers had to provide documentation of their net purchases of eligible commodities and net production of bioethanol during the relevant periods.
Proizvajalci bioetanola so morali zagotoviti dokumentacijo o neto nakupih upravičenih proizvodov in neto proizvodnji bioetanola v ustreznih obdobjih.
The scheme provided payments to bioethanol producers based on a combination of their base bioethanol production and increased bioethanol production in the corresponding period of the previous fiscal year.
S shemo so se zagotovila plačila za proizvajalce bioetanola na podlagi njihove osnovne proizvodnje bioetanola in povečane proizvodnje bioetanola v ustreznem obdobju prejšnjega proračunskega leta.
For fiscal year 2006, companies only received incentives from increased bioethanol production.
Družbe so za proračunsko leto 2006 prejele le spodbude za povečano proizvodnjo bioetanola.
As the scheme was terminated in June 2006, none of the companies in the sample received incentives under this scheme during the investigation period.
Ker je bila shema junija 2006 zaključena, nobena vzorčena družba v obdobju preiskave ni prejemala spodbud iz te sheme.
There appears to have been confusion about whether this scheme was re-introduced for the fiscal year 2009 (October 2008-September 2009).
Zdi se, da ni bilo jasno, ali je bila shema ponovno uvedena za proračunsko leto 2009 (oktober 2008–september 2009).
However, the investigation confirmed that this was not the case.
Vendar je preiskava potrdila, da ni bila.
The scheme as described above expired in 2006.
Zgoraj opisana shema se je končala leta 2006.
It was found that the scheme was terminated in June 2006 and that no subsidies were provided during the IP.
Ugotovljeno je bilo, da je bila shema zaključena junija 2006 in da v OP ni bila zagotovljena nobena subvencija.
The Bioenergy Program for Advanced Biofuels (generally referred to as the 'Advanced Biofuel Payment Program') provides production-based payments to eligible producers of 'advanced biofuels'.
V skladu s programom za bioenergijo za napredna biogoriva (splošno znan kot „Program plačil za napredna biogoriva“) se upravičenim proizvajalcem „naprednih biogoriv“ zagotavljajo plačila na podlagi proizvodnje.
According to the US authorities, 'advanced biofuels' are specifically defined to exclude fuel derived from corn which is the main feedstock for US bioethanol production.
Po mnenju organov ZDA opredelitev „naprednih biogoriv“ izrecno izključuje goriva, pridobljena iz koruze, ki je glavna surovina za proizvodnjo bioetanola v ZDA.
Title IX, Section 9005 of the Farm Security and Rural Investment Act of 2002 (2002 Farm Bill) as amended by Title IX, Section 9001 of the Food, Conservation, and Energy Act of 2008 is the legal basis for the Bioenergy Program for Advanced Biofuels.
Pravna podlaga za program za bioenergijo za napredna biogoriva je naslov IX oddelka 9005 Zakona o kmetijski varnosti in podeželskih naložbah (Farm Security and Rural Investment Act) iz leta 2002 (kmetijski zakon iz leta 2002), kakor je bil spremenjen z naslovom IX oddelka 9001 Zakona o hrani, ohranjanju in energiji (Food, Conservation, and Energy Act) iz leta 2008.
An applicant must be an 'advanced biofuel producer'.
Vložnik mora biti „proizvajalec naprednih biogoriv“.
The term 'advanced biofuel producer' is defined as: 'An individual, corporation, company, foundation, association, labor organization, firm, partnership, society, joint stock company, group of organizations, or non-profit entity that produces and sells an advanced biofuel.
Izraz „proizvajalec naprednih biogoriv“ je opredeljen kot: posameznik, gospodarska družba, podjetje, fundacija, združenje, delovna organizacija, podjetje, partnerstvo, družba, delniška družba, skupina organizacij ali neprofitni subjekt, ki proizvaja in prodaja napredno biogorivo.
An entity that blends or otherwise combines advanced biofuels into a blended biofuel is not considered an advanced biofuel producer under this Program'.
Subjekt, ki meša ali drugače združuje napredna biogoriva v mešanice biogoriv, se v tem programu ne šteje za naprednega proizvajalca biogoriv.
Advanced biofuel is defined in Section 9001 of the Food, Conservation, and Energy Act of 2008 as 'fuel derived from renewable biomass other than corn kernel starch'.
Napredno biogorivo je v oddelku 9001 Zakona o hrani, ohranjanju in energiji (Food, Conservation, and Energy Act) iz leta 2008 opredeljeno kot gorivo, pridobljeno iz obnovljive biomase, razen koruznega škroba.
According to this Act, advanced biofuels specifically include:
V skladu s tem zakonom napredna biogoriva izrecno vključujejo:
Biofuel derived from cellulose, hemicellulose, or lignin;
biogorivo, pridobljeno iz celuloze, hemiceluloze ali lignina;
Biofuel derived from sugar and starch (other than ethanol derived from corn kernel starch);
biogorivo, pridobljeno iz sladkorja in škroba (razen etanola, pridobljenega iz koruznega škroba);
Biofuel derived from waste material, including crop residue, other vegetative waste material, animal waste, food waste and yard waste;
biogorivo, pridobljeno iz odpadnega materiala, vključno z ostanki pridelka, drugim rastlinskim odpadnim materialom, živalskimi odpadki, odpadno hrano in vrtnimi odpadki;
Diesel-equivalent fuel derived from Renewable Biomass, including vegetable oil and animal fat;
gorivo, enako dizelskemu, pridobljeno iz obnovljive biomase, vključno z rastlinskim oljem in živalsko maščobo;
Biogas produced through the conversion of organic matter from Renewable Biomass;
bioplin, proizveden s pretvorbo organske snovi iz obnovljive biomase;
Butanol or other alcohols produced through the conversion of organic matter from Renewable Biomass; and
butanol ali druge alkohole, proizvedene s pretvorbo organske snovi iz obnovljive biomase, in
Other fuel derived from cellulosic biomass.
drugo gorivo, pridobljeno iz celulozne biomase.
Bioethanol producers can benefit from this scheme.
Do ugodnosti v okviru te sheme so lahko upravičeni proizvajalci bioetanola.
In order to eligible for payments, the producers must maintain records for all relevant fiscal years and quarters.
Za upravičenost do plačil morajo proizvajalci voditi evidence za vsa ustrezna proračunska leta in četrtletja.
Such records include documentation for purchase of feedstock, production of bioethanol, price and quantity of bioethanol sold.
Takšne evidence vključujejo dokumentacijo o nakupu surovin, proizvodnji bioetanola, ceni in količini prodanega bioetanola.
Producers receive direct payments from the Government.
Proizvajalci od vlade prejmejo neposredna plačila.
The scheme provides payments to bioethanol producers based on a combination of their actual production and incremental production, i.e. the increase in production compared to the previous year.
S shemo se zagotovijo plačila za proizvajalce bioetanola na podlagi dejanske proizvodnje in povečane proizvodnje, tj. povečanja proizvodnje v primerjavi s prejšnjim letom.
Actual production payment rates are calculated quarterly for the amount of actual advanced biofuel produced each quarter.
Višine plačil za dejansko proizvodnjo se izračunajo četrtletno za količino dejanskega naprednega biogoriva, proizvedenega v vsakem četrtletju.
Incremental production payments are made for the quantity of eligible advanced biofuel produced in a fiscal year by an eligible producer that exceeds the quantity produced in the prior fiscal year.
Plačila za povečano proizvodnjo se izvedejo za količino upravičenega naprednega biogoriva, ki ga v proračunskem letu proizvede upravičeni proizvajalec in ki presega količino, proizvedeno v prejšnjem proračunskem letu.