natgillin/translations-raw huggingface dataset:
The volume of imports allowed under the AAS is determined by the GOI on the basis of Standard Input Output Norms (‘SIONs’) which exist for most products including the product concerned.
Količino uvoza, dovoljenega v okviru AAS, določi indijska vlada na osnovi normativov SION, ki obstajajo za večino izdelkov, vključno z zadevnim izdelkom.
The company using the scheme did maintain a certain production and consumption register.
Družba, ki je uporabljala shemo, je vzdrževala določeno evidenco proizvodnje in porabe.
The Appendix 23 was not properly completed and, therefore, could not be considered an actual consumption register as prescribed by the chapters 4.26, 4.30 of the HOP I 09-14.
Ker Dodatek 23 ni bil pravilno izpolnjen, se ni štelo, da velja za evidenco dejanske porabe, kot je določeno v odstavkih 4.26 in 4.30 HOP I 2009–2014.
An actual consumption register for the IP was not available, and consequently it was not possible to verify inter alia the consumption records in order to establish which inputs were consumed in the production of the exported product and in what amounts, as stated in the copy of the Appendix 23.
Ker evidenca dejanske porabe v OP ni bila na voljo, je med drugim ni bilo mogoče preveriti in ugotoviti, katere surovine in v kakšnih količinah so bile porabljene pri proizvodnji izvoženega izdelka, kakor je navedeno v izvodu Dodatka 23.
Regarding the verification requirements referred to in recital (45) above, there were no records kept by the company on how this certification took place.
V zvezi z zahtevami glede preverjanja iz uvodne izjave (45) družba ni vodila nobene evidence o poteku certifikacije.
Any potential excess remission realized by the company and reported in the Appendix 23 did not entail any intervention or control by the relevant authorities.
Zadevni organi niso posredovali ali uvedli nadzora zaradi morebitnega presežnega odpusta, ki ga je ustvarila družba, in je bil zabeležen v Dodatku 23.
In sum, it is considered that the investigated exporter was not able to demonstrate that the relevant provisions of FT-policy 09-14 were met.
Če povzamemo, se šteje, da preiskovani izvoznik ni bil sposoben dokazati, da so bile izpolnjene ustrezne določbe Zunanjetrgovinske politike 2009–2014.
The exemption from import duties is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, since it constitutes a financial contribution of the GOI which conferred a benefit upon the investigated exporter.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, saj predstavlja finančni prispevek indijske vlade, katerega ugodnosti je užival preiskovani izvoznik.
In addition, the subsidies related to AAS physical exports are clearly 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.
Poleg tega so AAS za fizični izvoz očitno zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične ter se proti njim lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The sub-scheme used in the present case cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
V tem primeru uporabljena podshema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe.
The GOI did not effectively apply a verification system or a procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Indijska vlada ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in v primeru shem nadomestnih povračil Priloga III(II)(2) k osnovni uredbi).
Moreover, the SIONs for the product concerned were not sufficiently precise and they cannot constitute a verification system of actual consumption because the design of those standard norms does not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
Poleg tega SION za zadevni izdelek niso bili dovolj natančni in sami ne morejo predstavljati sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Indijska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejansko vključenih surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni ugodnost, proti kateri se lahko uvede izravnalni ukrep, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
According to Article 3(1)(a)(ii) and Annex I(i) of the basic Regulation only when the conditions of Annexes II and III of the basic Regulation are met the excess remission of duties can be countervailed.
V skladu s členom 3(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče izravnati presežne odpuste dajatev le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
The subsidy amount for the company which used the AAS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the sub-scheme during the IP (numerator).
Znesek subvencije za družbo, ki je uporabljala AAS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen v skladu s podshemo med OP (števec).
In accordance with Article 7(2) of the basic Regulation, this subsidy amount was allocated over the export turnover of the product concerned during the IP as appropriate denominator because the subsidy is 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 prihodke od izvoza zadevnega izdelka v OP kot ustrezen imenovalec, 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 concerned during the IP was 2,94 %.
Stopnja subvencije, ugotovljena v zvezi s to shemo za zadevno družbo v OP, znaša 2,94 %.
The detailed description of the EPCGS is contained in chapter 5 of the FT-policy 09-14 as well as in chapter 5 of the HOP I 09-14.
Podroben opis EPCGS je v poglavju 5 Zunanjetrgovinske politike 2009–2014 in poglavju 5 HOP I 2009–2014.
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods) at a reduced rate of customs duty.
Na podlagi pogoja obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in rabljenega) po znižani stopnji carinske dajatve.
To this end, the GOI issues an EPCGS licence upon application and payment of a fee.
Indijska vlada v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
This scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under this scheme.
Ta shema določa znižano stopnjo uvozne dajatve v višini 5 % za vse investicijsko blago, uvoženo v okviru te sheme.
Under FTP 09-14 the capital goods can be imported with 0 % duty rate under EPCGS but in such case the time period for fulfilment of the export obligation is shorter, i.e. 6 years instead of 8 years from Authorization issue-date.
V skladu z Zunanjetrgovinsko politiko 2009–2014 se investicijsko blago lahko uvaža po ničelni stopnji dajatve v okviru EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši (6 let namesto 8) od datuma izdaje dovoljenja.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty free import of components required to manufacture such capital goods.
V tem primeru domači proizvajalec investicijskega blaga lahko izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
It was found that all sampled exporting producers used this scheme during the IP.
Ugotovljeno je bilo, da so v OP to shemo uporabljali vsi vzorčeni proizvajalci izvozniki.
The duty reduction constitutes a financial contribution by the GOI since this concession decreases the GOI’s duty revenue, which would otherwise be due.
Znižanje dajatve pomeni finančni prispevek indijske vlade, ker ta koncesija zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, the duty reduction confers a benefit upon the exporter because the duties saved upon import improve its liquidity.
Poleg tega znižanje dajatve izvozniku prinese korist, saj privarčevane dajatve pri uvozu izboljšajo njegovo likvidnost.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I, item (i), to the basic Regulation because they are not consumed/incorporated in the production of the exported products.
Dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne uporablja ali ni vključeno v proizvodnjo izvoznih izdelkov.
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
V ta namen se je štela za primerno komercialna obrestna mera v Indiji v obdobju preiskave.
In accordance with Article 7(2) and 7(3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover during the IP as the appropriate denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) in (3) osnovne uredbe se je ta znesek subvencije dodelil za ustrezne prihodke od izvoza v OP kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rates established in respect of this scheme for the companies concerned during the IP were 0,11 %, 0,16 % and 0,19 %.
Stopnje subvencije za zadevne družbe, ugotovljene v OP v okviru te sheme, so znašale 0,11 %, 0,16 % in 0,19 %.
Export Oriented Units Scheme (‘EOUS’)
Shema izvozno usmerjenih obratov („EOUS“)
The details of the EOU scheme are contained in chapter 6 of the FT-policy 09-14 as well as in chapter 6 of the HOP I 09-14.
Opis EOUS je v poglavju 6 Zunanjetrgovinske politike 2009–2014 in poglavju 6 HOP I 2009–2014.
With the exception of pure trading companies, all enterprises which, in principle, undertake to export their entire production of goods or services may be set up under the EOUS.
Z izjemo izključno trgovskih družb so lahko v EOUS načeloma vključena vsa podjetja, ki izvažajo svojo celotno proizvodnjo blaga ali storitev.
An application for EOU status must include details for a period of the next five years on, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Zahtevek za status izvozno usmerjenega obrata mora vsebovati podatke za prihodnjih pet let, med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah.
The agreement to be recognised as a company under EOUS is valid for a five-year period.
Sporazum o priznanju statusa družbe po EOUS velja pet let.
A crucial obligation of an EOU as set out in the FT-policy 09-14 is to achieve net foreign exchange (‘NFE’) earnings; i.e. 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 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.
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 this scheme are bonded under the surveillance of customs officials.
Obrate, ki delujejo po tej shemi, 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 09-14.
Zakonsko so zavezani voditi ustrezno poslovno knjigo celotnega uvoza, porabe in uporabe vsega uvoženega materiala ter opravljenega izvoza v skladu z ustreznim odstavkom priročnika HOP I 2009–2014.
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 (“domestic tariff area”) or stocks’, as the relevant section of the HOP I 09-14 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 na domačem tarifnem območju (‚prodajo DTA‘) ali zalogami“, kot navaja ustrezni oddelek priročnika HOP I 2009–2014.
In the present case, the EOUS was used by one of the exporters in the sample.
V tem primeru je EOUS uporabljal eden od izvoznikov v vzorcu.
This 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 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 exporter thereby availed of all benefits as described in recital (71) above under (i) to (vi).
Izvoznik je tako koristil vse ugodnosti, navedene v točki od (i) do (vi) uvodne izjave (71).
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 was no longer 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 bila več upravičena do te oprostitve.
At a very late stage, the company which was found to operate as an EOU submitted detailed comments on the scheme, inter alia alleging that the various measures available within an EOU do not constitute countervailable subsidies.
V pozni fazi je družba, za katero je bilo ugotovljeno, da deluje kot izvozno usmerjeni obrat, predložila podrobne pripombe na to shemo, med drugim s trditvijo, da številni ukrepi znotraj izvozno usmerjenega obrata niso subvencije, proti katerim se lahko uvede izravnalni ukrep.
The analysis of these comments could not be concluded at this point in time; however, it will be duly dealt with in the subsequent stage of this investigation.
Analize teh pripomb trenutno ni mogoče dokončati, vendar bo ustrezno obravnavana v naslednji fazi te preiskave.
Conclusions on the EOUS
Sklepi o EOUS
Government revenue which would be otherwise due in the absence of this scheme is forgone, thus, conferring a benefit upon the EOU within 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 mu ni treba plačati dajatev, ki bi običajno zapadle, in dobi povrnjen prometni davek.
In addition, the EOU cannot be considered as a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Poleg tega se ne more šteti za dovoljen sistem povračil dajatev ali sistem nadomestnih povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
It does not conform to the rules laid down in Annex I items (h) and (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ne izpolnjuje pravil iz točk (h) in (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
The verification system in place aims at monitoring the NFE earning obligation and not the consumption of imports in relation to the production of exported goods.
Cilj vzpostavljenega sistema preverjanja je spremljanje obveznosti neto deviznih prihodkov in ne potrošnja uvoza v zvezi s proizvodnjo izvoznega blaga.
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.
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 surovin.
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 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 09-14 is a conditio sine qua non to obtain the incentives.
Izvozni cilj izvozno usmerjenega obrata iz odstavka 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 v OP.
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 usmerjeni obrat v celoti, in prometnega davka, povrnjenega v OP.
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 ustrezne prihodke od izvoza 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 2,68 %.
Tako določena stopnja subvencije za zadevno družbo je bila 2,68 %.
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 companies.
V skladu s členom 7(3) osnovne uredbe se subvencija za zadevno družbo izračuna na osnovi višine neplačanih carin na uvoženo investicijsko blago v obdobju, ki odraža normalno amortizacijo takega investicijskega blaga v eni od 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 odraža vrednost ugodnosti v tem obdobju 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 (3) osnovne uredbe je bil ta znesek subvencije dodeljen za ustrezen prihodek od izvoza 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 0,05 %.
Tako določena stopnja subvencije za zadevno družbo je bila 0,05 %.
The total subsidy margin obtained under the EOUS for the company concerned amounts to 2,73 %.
Skupna stopnja subvencije za zadevno družbo, določena po EOUS, znaša 2,73 %.
Focus Product Scheme (‘FPS’)
Shema usmeritve v izdelek („FPS“)
The detailed description of the scheme is contained in paragraphs 3.15 to 3.17 of the FT-policy 09-14 and chapters 3.9 to 3.11 of the HOP I 09-14.
Podroben opis te sheme je opredeljen v odstavkih od 3.15 do 3.17 Zunanjetrgovinske politike 2009–2014 in poglavjih od 3.9 do 3.11 HOP I 2009–2014.
According to paragraph 3.15.2 of the FT-policy 09-14, exporters of notified products in Appendix 37D of HOP I 09-14 are eligible for this scheme.
V skladu z odstavkom 3.15.2 Zunanjetrgovinske politike 2009–2014 so do te sheme upravičeni izvozniki priglašenih izdelkov iz Dodatka 37D HOP I 2009–2014.
An exporter of products included in the list of Appendix 37D of HOP I 09-14 can apply for FPS Duty Credit scrip equivalent to 2 % or 5 % of FOB value of exports.
Izvoznik izdelkov iz seznama Dodatka 37D HOP I 2009–2014 lahko zaprosi za dobropis za carine v okviru FPS v višini 2 % ali 5 % vrednosti FOB izvoza.
However, Special Focus product(s)/sector(s), covered under Table 2 and table 5 of the abovementioned Appendix 37D are entitled of a Duty Credit scrip equivalent to 5 % of FOB value of exports.
Vendar so izdelki/sektorji iz posebne usmeritve, zajeti v tabelah 2 in 5 Dodatka 37D, upravičeni do dobropisa za carine v višini 5 % vrednosti FOB izvoza.
The product concerned under investigation is included in these Special Focus products.
Zadevni izdelek v preiskavi je vključen v te izdelke iz posebne usmeritve.