natgillin/translations-raw huggingface dataset:
The significant level of non-cooperation in this proceeding hindered the possibility for the Commission to acquire information and evidence on these programmes mentioned in the complaint.
Znatno nesodelovanje v tem postopku je oviralo možnost Komisije, da bi pridobila informacije in dokaze o teh programih, omenjenih v pritožbi.
The Commission verified that the sampled exporting producers did not make use of these programmes.
Komisija je potrdila, da vzorčeni proizvajalci izvozniki teh programov niso uporabljali.
Therefore the Commission had to determine the existence of the subsidy programmes and establish the residual duty with regard to all the other programmes for which the GOC did not submit information and that were not available for or used by the sampled exporting producers on the basis of the evidence available on file in accordance with the provisions of Article 28(1) of the basic Regulation.
Zato je Komisija v skladu z določbami člena 28(1) osnovne uredbe morala ugotoviti obstoj programov financiranja in določiti preostalo dajatev v zvezi z vsemi drugimi programi, za katere kitajska vlada informacij ni predložila in ki vzorčenim proizvajalcem izvoznikom niso bili na voljo ali jih niso uporabljali, na podlagi razpoložljivih dokazov v spisu.
The complaint contained evidence that several steel producers were involved in debt for equity swaps in the year 2000 for a combined total of 62.5 billion RMB of debts.
Pritožba je vsebovala dokaze, da so številni proizvajalci jekla leta 2000 sodelovali v zamenjavah terjatev za kapital v skupnem seštevku terjatev, ki je znašal 62,5 milijarde CNY.
It is alleged that outstanding debt due by State-owned steelmakers to State-owned commercial banks ("SOCBs") was cancelled in exchange for equity through the involvement of four Chinese Asset Management Companies ("AMCs") which was not on the basis of market considerations.
Domneva iz pritožbe je bila, da so bile neporavnane terjatve poslovnih bank v državni lasti do proizvajalcev jekla v državni lasti odpisane v zameno za lastniški kapital prek vključenosti štirih kitajskih družb za upravljanje premoženja („DZU“) in da to ni temeljilo na tržnih premislekih.
The complaint further asserted that AMCs were specifically created to dispose of massive non-performing loans in key industries including the steel sector and to restructure the debts of SOEs through inter alia debt to equity swaps.
Nadaljnja trditev iz pritožbe je bila, da so bile DZU ustanovljene posebej za to, da bi se znebili velikanskih slabih posojil v ključnih industrijah, vključno z jeklarskim sektorjem, in da bi se prestrukturirali dolgovi družb v državni lasti prek, med drugim, zamenjave terjatev za lastniški kapital.
Given that the GOC has failed to provide any information on this programme, the Commission draws its findings on the basis of the information available in the file according to Article 28 of the basic Regulation (see recitals (33) - (35) above).
Ker kitajska vlada o tem programu ni predložila nobenih informacij, je Komisija v skladu s členom 28 osnovne uredbe svoje ugotovitve utemeljila na razpoložljivih informacijah v spisu (glej uvodne izjave od (33) do (35)).
For the same reason, Article 28 of the basic Regulation was applied with regard to the Equity Infusion and Unpaid Dividend programmes described in recitals (204) - (215) below.
Iz istega razloga je bil člen 28 osnovne uredbe uporabljen v zvezi s programom infuzije lastniškega kapitala in neplačanih dividend, ki je opisan v uvodnih izjavah od (204) do (215).
The findings on this programme are based on the information contained in the complaint.
Ugotovitve o tem programu temeljijo na informacijah iz pritožbe.
Debt for equity swaps constitute a financial contribution in the form of equity infusion and/or loan within the meaning of Article 3(1)(a)(i) of the basic Regulation or in the form of revenue forgone resulting from debt cancelled or not repaid within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Zamenjave terjatev za lastniški kapital se štejejo kot finančni prispevek v obliki infuzije lastniškega kapitala in/ali posojila v smislu člena 3(1)(a)(i) osnovne uredbe ali v obliki opuščenega prihodka, ki izvira iz odpisa ali nepoplačila terjatev v smislu člena 3(1)(a)(ii) osnovne uredbe.
This financial contribution was provided by the government through public bodies involved in these transactions, i.e. the four AMCs and various SOCBs (refer to recital (168) above).
Ta finančni prispevek je zagotovila vlada prek javnih organov, vključenih v te posle, tj. štirih DZU in različnih poslovnih bank v državni lasti (sklic na uvodno izjavo (168)).
In the absence of any cooperation from the GOC, the evidence on the record demonstrates that AMCs are public bodies because they were specifically created by the GOC to dispose of massive non-performing loans in key industries including the steel sector and to restructure the debts of SOEs.
Glede na odsotnost kakršnega koli sodelovanja kitajske vlade dokazi v spisu kažejo, da so DZU javni organi, ker jih je kitajska vlada ustanovila posebej za to, da bi se znebila velikanskih slabih posojil v ključnih industrijah, vključno z jeklarskim sektorjem, in bi prestrukturirala dolgove družb v državni lasti.
Consequently, they are considered to exercise government authority.
Zato se šteje, da DZU izvajajo pooblastilo vlade.
Furthermore, the complainant has provided prima facie evidence that the huge amount of debt cancellation was not subject to normal commercial considerations as the GOC did not carry out an assessment that a normal private investor would carry out with respect to the expected reasonable rate of return these equity swaps would generate over time.
Poleg tega je pritožnik predložil dokaze prima facie o tem, da ta ogromen znesek odpisa terjatev ni bil predmet običajnih tržnih premislekov, saj kitajska vlada ni izvedla ocene, ki bi jo izvedel običajen zasebni vlagatelj, v zvezi s pričakovano zmerno stopnjo donosnosti, ki bi jo te zamenjave terjatev za lastniški kapital ustvarile v prihodnje.
Instead, complaint alleged that the GOC exchanged massive amounts of debt in exchange for equity with the objective to reduce the liabilities-to-assets ratio of steel producers to increase their competitiveness aside from commercial considerations that a private investor would make.
Pritožba je nasprotno domnevala, da je kitajska vlada ogromne zneske terjatev zamenjala za lastniški kapital, da bi zmanjšala stopnjo zadolženosti proizvajalcev jekla in povečala njihovo konkurenčnost, pri tem pa zanemarila tržne pomisleke, ki bi jih imel zasebni vlagatelj.
The Commission, after careful analyses of the information provided in the complaint and in the absence of any other information on the file concluded that, the measures are therefore considered to confer a benefit within the meaning of Article 6(a) of the basic Regulation.
Komisija je po skrbnih analizah informacij iz pritožbe in ob odsotnosti drugih informacij v spisu sklenila, da se šteje, da so navedeni ukrepi prinesli ugodnosti v smislu člena 6(a) osnovne uredbe.
This subsidy is specific in the sense of Article 4(2) of the basic Regulation as it is restricted only to selected entities participated by the State and the award of this financing is discretionary and no objective criteria exist.
Ta subvencija je specifična v smislu člena 4(2) osnovne uredbe, saj je omejena samo na izbrane subjekte, v katerih ima delež država, in je dodeljevanje tega financiranja diskrecijsko ter zanj ne obstajajo objektivna merila.
Therefore it is concluded that this programme constitutes a countervailable subsidy for exporting producers of the product concerned.
Zato je bilo ugotovljeno, da se šteje, da je ta program subvencija za proizvajalce izvoznike zadevnega izdelka, proti kateri se lahko uvedejo izravnalni ukrepi.
The benefit conferred on the recipients is a non-recurring benefit and is considered to be the full amount of the debt for equity swaps, i.e. the amount of debt forgiven.
Ugodnost za prejemnike je neponavljajoča se ugodnost, za katero se šteje skupni znesek zamenjave terjatev za lastniški delež, tj. znesek odpisanega dolga.
In the absence of other information for the assessment of this benefit submitted by the GOC, the Commission based its findings on information contained in the complaint.
Ob odsotnosti drugih informacij, ki bi jih predložila kitajska vlada, je Komisija, da bi ocenila to ugodnost, svoje ugotovitve utemeljila na informacijah iz pritožbe.
In accordance with Article 7(3) of the basic Regulation the subsidy amount so calculated has been allocated to the IP on the basis of the normal depreciation period of assets of the recipient companies.
V skladu s členom 7(3) osnovne uredbe je bil tako izračunan znesek subvencije dodeljen za OP na podlagi povprečne amortizacijske dobe za premoženje družb prejemnic.
The amount 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 recipients.
Ta znesek je bil prilagojen tako, da so se mu dodale obresti za to obdobje, da bi se odrazila vrednost ugodnosti v različnih obdobjih in da bi se tako ugotovile vse ugodnosti za prejemnike po tej shemi.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount has been allocated over the level of production of the product concerned during the IP, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za stopnjo proizvodnje zadevnega izdelka v OP, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus obtained for all non-cooperating companies amounts to 0,05 %.
Stopnja subvencije, pridobljena na naveden način za vse nesodelujoče družbe, znaša 0,05 %.
It was not necessary to calculate the subsidy rate for the sampled and other cooperating producers for the reasons described in recitals (196) and (197).
Stopnje subvencije za vzorčene in druge sodelujoče proizvajalce ni bilo treba izračunati zaradi razlogov, ki so opisani v uvodnih izjavah (196) in (197).
The complaint alleges that the GOC has provided over the years substantial amounts of cash to steel producers through equity infusions.
Trditev iz pritožbe je bila, da je kitajska vlada proizvajalcem jekla v daljšem obdobju zagotavljala znatne zneske gotovine z infuzijami lastniškega kapitala.
According to the complaint, the GOC (through various state-owned entities) acquired shares in companies in which it was already the main shareholder without acquiring additional shareholder rights.
Glede na pritožbo je kitajska vlada (prek različnih subjektov v državni lasti) v družbah, v katerih je že bila glavni delničar, pridobivala deleže, pri tem pa dodatnih pravic delničarja ni pridobila.
The complaint also details specific transactions involving State-controlled entities, including China International Capital Corporation (CICC) and SASAC.
Pritožba navaja tudi podrobnosti o določenih poslih, ki so vključevali subjekte pod državnim nadzorom, vključno s Kitajsko mednarodno kapitalsko družbo (CICC) in komisijo SASAC.
Since the GOC failed to provide any information on this programme (see recitals (196) and (197) above), the findings on this programme are based on the information contained in the complaint, as supported by adequate sources.
Ker kitajska vlada o tem programu ni predložila nobenih informacij (glej uvodni izjavi (196) in (197)), ugotovitve o tem programu temeljijo na informacijah iz pritožbe, kot so bile podprte z ustreznimi viri.
Equity infusions constitute a direct transfer of funds within the meaning of Article 3(1)(a)(i) of the basic Regulation.
Infuzije lastniškega kapitala so neposreden prenos sredstev v smislu člena 3(1)(a)(i) osnovne uredbe.
These financial contributions were provided by the government through public bodies involved in these transactions, including CICC and SASAC.
Te finančne prispevke je zagotovila vlada prek javnih organov, vključenih v te posle, vključno z družbo CICC in komisijo SASAC.
The complaint contains specific evidence on equity infusions concerning an SOE steel producer where CICC acted as the lead underwriter and manager of the share issuance.
Pritožba vsebuje posebne dokaze o infuzijah lastniškega kapitala v zvezi s proizvajalcem jekla, ki je družba v državni lasti, v primeru katerega je družba CICC delovala kot glavni odkupnik in upravljavec primarne izdaje delnic.
According to information in the complaint, CICC is 51 % state-owned and it is ultimately controlled by SASAC, which in the specific transactions documented in the complaint also acted as the GOC entity controlling the steel producer SOE (for the analysis of SASAC's functions see recitals (64) to (66)) above).
Glede na informacije iz pritožbe je družba CICC v 51-odstotni lasti države in jo popolnoma obvladuje komisija SASAC, ki je v določenih poslih, dokumentiranih v pritožbi, delovala kot subjekt kitajske vlade, ki obvladuje proizvajalca jekla, ki je družba v državni lasti (za analizo nalog komisije SASAC glej uvodne izjave od (64) do (66)).
Therefore, these transactions were carried out by the GOC through public bodies within the meaning of Article 2(b) of the basic Regulation and the relevant WTO jurisprudence.
Zato je kitajska vlada te posle sklenila prek javnih organov v smislu člena 2(b) osnovne uredbe in ustrezne sodne prakse WTO.
These equity infusions are considered to confer a benefit to the recipient companies within the meaning of Article 6(a) of the basic Regulation as they are inconsistent with the usual investment practice of private investors.
Šteje se, da so družbam prejemnicam te infuzije lastniškega kapitala prinesle ugodnosti v smislu člena 6(a) osnovne uredbe, saj so neskladne z običajno investicijsko prakso zasebnih vlagateljev.
The inconsistency of these equity infusions with private investors' practice is proven in detail in the complaint.
Neskladnost teh infuzij lastniškega kapitala s prakso zasebnih vlagateljev je podrobno dokazana v pritožbi.
With regard to these specific transactions, the complaint shows firstly that the SOE steel producer paid an overvalued price of its portion of the new share issue not in line with fair market conditions, and secondly that it used the funds raised to purchase state-owned assets and equity investments at below-market prices.
Pritožba v zvezi s temi posebnimi posli kaže, da je proizvajalec jekla, ki je družba v državni lasti, svoj delež novoizdanih delnic v nasprotju s poštenimi tržnimi pogoji najprej preplačal, nato pa je sredstva, zbrana z izdajo, uporabil za nakup premoženja v državni lasti in naložbe v lastniške deleže po cenah, nižjih od tržnih.
The complaint also shows that the GOC paid the same price as other investors despite its shares were worth less as they had different rights and prospects than the shares sold to other shareholders.
Pritožba tudi kaže, da je kitajska vlada plačala enako ceno kot drugi vlagatelji, čeprav so bile njene delnice vredne manj, saj so prinašale različne pravice in pričakovanja kot delnice, ki so bile prodane drugim delničarjem.
These subsidies are specific in the sense of Article 4(2)(c) of the basic Regulation because they were provided to a limited number of selected entities in which the government participated.
Te subvencije so specifične v smislu člena 4(2)(c) osnovne uredbe, ker so bile zagotovljene omejenemu številu izbranih subjektov, v katerih je vlada imela lastniški delež.
The benefit conferred on the recipients is considered to be the amount of the equity infusions.
Kot ugodnost za prejemnike se šteje znesek infuzij lastniškega kapitala.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount has been allocated over the total level of production of the recipients during the IP as appropriate denominator, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za skupno stopnjo proizvodnje prejemnikov v OP kot ustrezen imenovalec, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus obtained for all non-cooperating companies amounts to 0,08 %.
Stopnja subvencije, pridobljena na naveden način za vse nesodelujoče družbe, znaša 0,08 %.
The complaint alleged that according to GOC policy, state-owned enterprises including the steel companies producing OCS do not have to pay dividends to the government as their owner even when they earn profits.
Trditev iz pritožbe je bila, da obveznost izplačevanja dividend vladi kot njihovi lastnici za družbe v državni lasti, vključno z jeklarskimi družbami, ki proizvajajo jeklene izdelke, prevlečene z organskimi premazi, v skladu s politiko kitajske vlade ne velja tudi, ko ustvarijo dobičke.
As a result, SOE steel producers are able to finance massive investment through retained profits not distributed as dividends according to this programme.
Zato so bili proizvajalci jekla, ki so družbe v državni lasti, sposobni financirati obsežne naložbe prek zadržanih dobičkov, ki v skladu s tem programom niso bili razdeljeni kot dividende.
Since the GOC failed to provide any information on dividend distributions by the SOE steel producers (see recitals (196) and (197) above), the findings on this programme are based on the information contained in the complaint, as supported by adequate sources.
Ker kitajska vlada o plačilu dividend proizvajalcev jekla, ki so družbe v državni lasti, ni predložila nobenih informacij (glej uvodni izjavi (196) in (197)), ugotovitve o tem programu temeljijo na informacijah iz pritožbe, kot so bile podprte z ustreznimi viri.
Unpaid dividends must be considered as a disguised grant in the meaning of Article 3(1)(a)(i) of the basic Regulation or as revenue forgone under Article 3(1)(a)(ii) of the basic Regulation in that the GOC does not collect dividends that are normally paid to private investors on their shares.
Neplačane dividende je treba šteti kot prikrita nepovratna sredstva v smislu člena 3(1)(a)(i) osnovne uredbe ali kot opuščeni prihodek v smislu člena 3(1)(a)(ii) osnovne uredbe glede na to, da kitajska vlada ne izterja dividend, ki se običajno plačujejo zasebnim vlagateljem za njihove delnice.
These disguised grants were provided by the government through the entity directly holding the shares in the SOE steel producers, in principle SASAC.
Ta prikrita nepovratna sredstva je vlada zagotavljala prek subjekta, ki je imel neposreden delež pri proizvajalcih jekla, ki so družbe v državni lasti, načeloma komisije SASAC.
The analysis concerning SASAC shows that it performs Government functions (see for details recitals (64) to (66) above).
Analiza v zvezi s komisijo SASAC kaže, da opravlja naloge vlade (za podrobnosti glej uvodne izjave od (64) do (66)).
The full amount of unpaid dividends is considered to confer a benefit to the recipient SOE steel producers within the meaning of Article 6(a) of the basic Regulation as this is inconsistent with the usual investment practice of private investors that require dividend distributions normally attached to their shares.
Kot ugodnost za proizvajalce jekla, ki so družbe prejemnice v državni lasti, se šteje ves znesek neplačanih dividend v smislu člena 6(a) osnovne uredbe, saj je to neskladno z običajno investicijsko prakso zasebnih vlagateljev, ki zahtevajo razdelitev dividend, ki je navadno vezana na njihove deleže.
For SOEs partially owned by private investors, the amount of the benefits equals the amount of unpaid dividends distributed to them on a pro rata basis.
Znesek ugodnosti za družbe v državni lasti, ki so v delni lasti zasebnih vlagateljev, je enak znesku neplačanih dividend, ki so jim bile razdeljene na podlagi sorazmernih deležev.
These subsidies are specific under Article 4(2) of the basic Regulation because they were provided to a limited number of selected entities in which the government participated.
Te subvencije so specifične v skladu s členom 4(2) osnovne uredbe, ker so bile zagotovljene omejenemu številu izbranih subjektov, v katerih je vlada imela lastniški delež.
The benefit conferred on the recipients is considered to be the amount of the unpaid dividends.
Kot ugodnost za prejemnike se šteje znesek neplačanih dividend.
In the absence of other information for the assessment of this benefit submitted by the GOC, the Commission based its findings on publicly available financial information on the recipients.
Ob odsotnosti drugih informacij, ki bi jih predložila kitajska vlada, je Komisija, da bi ocenila to ugodnost, svoje ugotovitve utemeljila na javno dostopnih informacijah o prejemnikih.
In accordance with Article 7(2) of the basic Regulation, the subsidy amount so calculated has been allocated over the total turnover of the recipients during the IP as appropriate denominator, because the subsidy is not contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil tako izračunan znesek subvencije dodeljen za skupni prihodek prejemnikov v OP kot ustrezen imenovalec, ker subvencija ni odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevožene količine.
The subsidy rate thus obtained for all non-cooperating companies amounts to 1,36 %.
Stopnja subvencije, pridobljena na naveden način za vse nesodelujoče družbe, znaša 1,36 %.
INCOME AND OTHER DIRECT TAX PROGRAMMES
PROGRAM ZA DAVEK OD DOHODKA IN DRUGE NEPOSREDNE DAVKE
Tax Policies for the deduction of research and development (R&D) expenses
Odbitki za izdatke za raziskave in razvoj v okviru davčnih politik
This scheme provides a benefit to companies which introduce new technologies, new products or new techniques in their production.
Ta shema zagotavlja ugodnosti za družbe, ki v svojo proizvodnjo vpeljejo nove tehnologije, nove izdelke ali nove tehnike.
The eligible companies can decrease their corporate income tax by 50 % of the actual expenses for approved projects.
Družbe upravičenke lahko znižajo svoj davek od dohodka pravnih oseb za 50 % dejanskih izdatkov za odobrene projekte.
It is noted that although the GOC limited its reply to the questionnaire and deficiency letter to the schemes used by the sampled companies it did not provide any information on this scheme, despite the fact that one of the sampled companies reported benefits under this scheme in its questionnaire reply.
Treba je omeniti, da čeprav se je kitajska vlada v svojem izpolnjenem vprašalniku in odgovoru na poziv k dopolnitvi omejila na sheme, ki so jih uporabljale vzorčene družbe, o teh shemah ni predložila nobenih informacij, čeprav je ena od vzorčenih družb v svojem izpolnjenem vprašalniku poročala o prejetju ugodnosti po tej shemi.
When requested again during the on spot verification to provide the necessary information, GOC provided a partial supplementary response concerning this programme.
Ko se je od kitajske vlade med preveritvenim obiskom na kraju samem znova zahtevalo, da predloži potrebne informacije, je svoj odgovor o tem programu delno dopolnila.
Despite the late provision of this information the verification team asked for clarifications on several issues (see recital (219) below) however these were not provided.
Kljub pozni predložitvi teh informacij je delovna skupina preveritvenega obiska zaprosila za pojasnila o številnih vprašanjih (glej uvodno izjavo (219)), vendar jih ni prejela.
As a result the Commission had to base its findings on the best fact available.
Komisija je svoje ugotovitve zato morala utemeljiti na najboljših razpoložljivih dejstvih.