natgillin/translations-raw huggingface dataset:
Commission Decision 2004/255/EC of 17 March 2004 repealing Decision 2002/611/EC accepting an undertaking offered in connection with the anti-dumping and anti-subsidy proceedings concerning imports of sulphanilic acid originating in India (OJ L 80, 18.3.2004, p. 29).
UL C 300, 16.10.2013, str. 5.
Commission Decision 2006/37/EC of 5 December 2005 accepting an undertaking offered in connection with the anti-dumping and anti-subsidy proceedings concerning imports of sulphanilic acid originating in India (OJ L 22, 26.1.2006, p. 52).
Uredba Sveta (ES) št. 597/2009 z dne 11. junija 2009 o zaščiti proti subvencioniranemu uvozu iz držav, ki niso članice Evropske skupnosti (UL L 188, 18.7.2009, str. 93).
Council Regulation (EC) No 123/2006 of 23 January 2006 amending Regulation (EC) No 1338/2002 imposing a definitive countervailing duty on imports of sulphanilic acid originating in India and amending Regulation (EC) No 1339/2002 imposing a definitive anti-dumping duty on imports of sulphanilic acid originating, inter alia, in India (OJ L 22, 26.1.2006, p. 5).
Po razkritju je proizvajalec Unije zahteval, da so obseg in vrednost uvoza sulfanilne kisline iz zadevnih držav na voljo tudi v razponih, saj je bilo na podlagi indeksiranih številčnih podatkov težko oceniti dejansko (v absolutnem smislu) gibanje številčnih podatkov in razumeti ugotovitve Komisije glede teh podatkov.
Council Regulation (EC) No 1000/2008 of 13 October 2008 imposing a definitive anti-dumping duty on imports of sulphanilic acid originating in the People's Republic of China and India following an expiry review pursuant to Article 11(2) of Regulation (EC) No 384/96 (OJ L 275, 16.10.2008, p. 1).
Obstajata dve kakovosti sulfanilne kisline, ki se ločita glede na čistost:
Council Regulation (EC) No 1010/2008 of 13 October 2008 imposing a definitive countervailing duty on imports of sulphanilic acid originating in India following an expiry review pursuant to Article 18 of Regulation (EC) No 2026/97 and a partial interim review pursuant to Article 19 of Regulation (EC) No 2026/97 and amending Regulation (EC) No 1000/2008 imposing a definitive anti-dumping duty on imports of sulphanilic acid originating in the People's Republic of China and India following an expiry review pursuant to Article 11(2) of Regulation (EC) No 384/96 (OJ L 276, 17.10.2008, p. 3).
kislina tehnične kakovosti in kislina očiščene kakovosti.
OJ C 28, 30.1.2013, p. 12.
Raven zalog industrije Unije ob koncu leta se je občutno povečala leta 2011 in se je nato zniževala, vendar v obdobju preiskave v zvezi s pregledom ostaja 71 % nad ravnjo iz leta 2010.
OJ C 300, 16.10.2013, p. 14.
Sicer pa na podlagi obsega proizvodnje v OPP raven končnih zalog predstavlja manj kot en mesec proizvodnje.
OJ C 300, 16.10.2013, p. 5.
Preiskava je pokazala, da industrija Unije v letu 2010 ni mogla vlagati.
Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from countries not members of the European Community (OJ L 188, 18.7.2009, p. 93).
Posledično so se naložbe v industrijo sulfanilne kisline zmanjšale za 43 % od leta 2011 do konca obdobja preiskave v zvezi s pregledom, njihov obseg v absolutnem smislu pa se lahko šteje za nizkega, in sicer v glavnem v zvezi z vzdrževalnimi dejavnostmi.
Following the disclosure the Union producer requested that the import volumes and values of sulphanilic acid from the countries concerned made available in ranges as well, as on the basis of the indexed figures it was difficult to assess the real (absolute term) development of the figures and to understand the conclusions of the Commission thereof.
V OPP se je denarni tok zmanjšal za 18 % v primerjavi z ravnjo iz leta 2010.
There are two grades of sulphanilic acid, which are determined according to their purity:
Industrija Unije ni poročala o kakršnih koli težavah pri zbiranju kapitala v obravnavanem obdobju.
a technical grade and a purified grade.
S Sklepom 2002/611/ES [4] je Komisija sprejela cenovno zavezo glede protidampinških in protisubvencijskih ukrepov na uvoz iz Indije, ki jih je ponudil indijski proizvajalec izvoznik Kokan Synthetics and Chemicals Pvt Ltd. („Kokan“).
Commission Implementing Regulation (EU) No 1347/2014
Izvedbena uredba Komisije (EU) št. 1347/2014
repealing the definitive countervailing duty on imports of sulphanilic acid originating in India following an expiry review pursuant to Article 18 of Council Regulation (EC) No 597/2009
o razveljavitvi dokončne izravnalne dajatve na uvoz sulfanilne kisline s poreklom iz Indije po pregledu zaradi izteka ukrepa v skladu s členom 18 Uredbe Sveta (ES) št. 597/2009
Having regard to Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from countries not members of the European Community [1] and in particular Articles 14 and 18 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 597/2009 z dne 11. junija 2009 o zaščiti proti subvencioniranemu uvozu iz držav, ki niso članice Evropske skupnosti [1] („osnovna uredba“), in zlasti členov 14 in 18 Uredbe,
In July 2002, by Regulation (EC) No 1338/2002 [2], the Council imposed a definitive countervailing duty of 7,1 % on imports of sulphanilic acid originating in India (the original investigation).
Julija 2002 je Svet z Uredbo (ES) št. 1338/2002 [2] uvedel dokončno izravnalno dajatev v višini 7,1 % na uvoz sulfanilne kisline s poreklom iz Indije („prvotna preiskava“).
By Regulation (EC) No 1339/2002 [3], the Council imposed a definitive anti-dumping duty of 21 % on imports of sulphanilic acid originating in the People's Republic of China (the PRC) and a definitive anti-dumping duty of 18,3 % on imports of sulphanilic acid originating in India.
Z Uredbo (ES) št. 1339/2002 [3] je Svet uvedel dokončno protidampinško dajatev v višini 21 % na uvoz sulfanilne kisline s poreklom iz Ljudske republike Kitajske („LRK“) in dokončno protidampinško dajatev v višini 18,3 % na uvoz sulfanilne kisline s poreklom iz Indije.
By Decision 2002/611/EC [4] the Commission accepted a price undertaking with regard to both the anti-dumping and anti-subsidy measures on the imports from India offered by one Indian exporting producer, namely Kokan Synthetics and Chemicals Pvt.
S Sklepom 2002/611/ES [4] je Komisija sprejela cenovno zavezo glede protidampinških in protisubvencijskih ukrepov na uvoz iz Indije, ki jih je ponudil indijski proizvajalec izvoznik Kokan Synthetics and Chemicals Pvt.
In March 2004, by Commission Decision 2004/255/EC [5], the Commission repealed Decision 2002/611/EC following the voluntary withdrawal of the undertaking by Kokan.
Marca 2004 je Komisija s Sklepom 2004/255/ES [5] razveljavila Sklep 2002/611/ES po prostovoljnem umiku zaveze družbe Kokan.
By Decision 2006/37/EC [6] the Commission accepted a new undertaking with regard to both the anti-dumping and anti-subsidy measures on the imports from India offered by Kokan.
Komisija je s Sklepom 2006/37/ES [6] sprejela novo zavezo glede protidampinških in protisubvencijskih ukrepov na uvoz iz Indije, ki jih je ponudila družba Kokan.
Regulations (EC) No 1338/2002 and (EC) No 1339/2002 were amended by Council Regulation (EC) No 123/2006 [7] accordingly.
Uredbi (ES) št. 1338/2002 in (ES) št. 1339/2002 sta bili ustrezno spremenjeni z Uredbo Sveta (ES) št. 123/2006 [7].
By Regulation (EC) No 1000/2008 [8], the Council imposed the anti-dumping duties on imports of sulphanilic acid originating in the PRC and India following an expiry review of the measures.
Svet je z Uredbo (ES) št. 1000/2008 [8] uvedel protidampinške dajatve na uvoz sulfanilne kisline s poreklom iz LRK in Indije po pregledu zaradi izteka ukrepov.
By Regulation (EC) No 1010/2008 [9], the Council imposed definitive countervailing duties on imports of sulphanilic acid originating in India and amended the level of the anti-dumping duties on Indian imports of sulphanilic acid following an expiry and an interim review.
Svet je z Uredbo (ES) št. 1010/2008 [9] uvedel dokončne izravnalne dajatve na uvoz sulfanilne kisline s poreklom iz Indije in spremenil stopnjo protidampinških dajatev na uvoz sulfanilne kisline iz Indije po pregledu zaradi izteka ukrepa in vmesnem pregledu.
Following the publication of a notice of impending expiry [10] of the definitive countervailing measures in force, the Commission received on 1 July 2013 a request for the initiation of an expiry review of these measures pursuant to Article 18 of Regulation (EC) No 597/2009 (the basic Regulation).
Po objavi obvestila o bližnjem izteku [10] dokončnih izravnalnih ukrepov je Komisija 1. julija 2013 prejela zahtevek za začetek pregleda zaradi izteka teh ukrepov v skladu s členom 18 Uredbe (ES) št. 597/2009.
The request was lodged by CUF — Quimicos Industriais (‘the applicant’ or ‘CUF’) the sole producer of sulphanilic acid in the Union thus representing 100 % of the Union production.
Zahtevek je vložila družba CUF – Quimicos Industriais („vložnik“ ali „CUF“), ki je edini proizvajalec sulfanilne kisline v Uniji in tako predstavlja 100 % proizvodnje Unije.
The request was based on the grounds that the expiry of the measures would be likely to result in a continuation of subsidisation and recurrence of injury to the Union industry.
Zahtevek je bil utemeljen s tem, da bi iztek ukrepov verjetno povzročil nadaljevanje subvencioniranja in ponovitev škode za industrijo Unije.
Having determined, after consulting the Advisory Committee, that sufficient evidence existed for the initiation of an expiry review, the Commission announced on 16 October 2013, by a notice published in the Official Journal of the European Union [11] (the Notice of Initiation), the initiation of an expiry review pursuant to Article 18 of the basic Regulation.
Po posvetovanju s svetovalnim odborom je Komisija ugotovila, da obstajajo zadostni dokazi za začetek pregleda zaradi izteka ukrepa, zato je 16. oktobra 2013 z obvestilom, objavljenim v Uradnem listu Evropske unije [11] („obvestilo o začetku“), napovedala pregled zaradi izteka ukrepa v skladu s členom 18 osnovne uredbe.
By Notice of Initiation published in the Official Journal of the European Union [12] on 16 October 2013 the Commission also initiated an expiry review investigation pursuant to Article 11(2) of the Regulation (EC) No 1225/2009 of 30 November 2009 on protection against dumped imports from countries not members of the European Community [13] concerning imports of sulphanilic acid originating, inter alia, in India.
Komisija je z obvestilom o začetku, objavljenim v Uradnem listu Evropske unije [12] 16. oktobra 2013, tudi začela pregled zaradi izteka ukrepa dokončnih protidampinških ukrepov v skladu s členom 11(2) Uredbe Sveta (ES) št. 1225/2009 [13] glede uvoza sulfanilne kisline, med drugim s poreklom iz Indije.
The investigation of a continuation or recurrence of subsidisation covered the period from 1 October 2012 to 30 September 2013 (‘the review investigation period’ or ‘RIP’).
Preiskava v zvezi z nadaljevanjem ali ponovitvijo subvencioniranja je zajemala obdobje od 1. oktobra 2012 do 30. septembra 2013 („obdobje preiskave v zvezi s pregledom“ ali „OPP“).
The examination of the trends relevant for the assessment of the likelihood of continuation or recurrence of injury covered the period from 1 January 2010 to the end of the review investigation period (the period considered).
Proučitev gibanja, pomembnega za oceno verjetnosti nadaljevanja ali ponovitve škode, je zajela obdobje od 1. januarja 2010 do konca obdobja preiskave v zvezi s pregledom („obravnavano obdobje“).
The Commission officially advised the applicant, the exporting producers in India, the importers, the users known to be concerned, and the representatives of the exporting country of the initiation of the expiry review.
Komisija je o začetku pregleda zaradi izteka ukrepa uradno obvestila vložnika, proizvajalce izvoznike v Indiji, uvoznike, uporabnike, za katere je znano, da jih to zadeva, in predstavnike Indije.
The interested parties were given the opportunity to make their views known in writing and to request a hearing within the time limit set out in the Notice of initiation.
Zainteresirane strani so imele možnost, da pisno izrazijo svoja stališča in zaprosijo za zaslišanje v roku, določenem v obvestilu o začetku.
The sole Union producer, being the only interested party who so requested, was granted a hearing.
Edinemu proizvajalcu Unije – edini zainteresirani strani, ki je to zahtevala – je bilo zaslišanje odobreno.
In view of the apparent large number of exporting producers in India and of unrelated importers in the Union, sampling was envisaged in the Notice of initiation in accordance with Article 27 of the basic Regulation.
Zaradi očitnega velikega števila proizvajalcev izvoznikov iz Indije in nepovezanih uvoznikov Unije je bilo v obvestilu o začetku predvideno vzorčenje v skladu s členom 27 osnovne uredbe.
In order to enable the Commission to decide whether sampling would be necessary and, if so, to select a sample, the above parties were requested to make themselves known to the Commission within 15 days of the initiation of the review and to provide the Commission with the information requested in the Notice of Initiation.
Da bi se Komisija lahko odločila, ali je vzorčenje potrebno, in v tem primeru izbrala vzorec, so bile navedene strani pozvane, naj se v 15 dneh po začetku pregleda javijo Komisiji in ji predložijo zahtevane informacije iz obvestila o začetku.
The Commission received two sampling replies from Indian exporting producers.
Komisija je od indijskih proizvajalcev izvoznikov prejela dva izpolnjena vprašalnika za izbor vzorca.
One unrelated importer replied to the sampling form however, it did not import the product concerned from the country concerned and did not provide a questionnaire reply.
En nepovezan uvoznik je izpolnil obrazec za izbor vzorca, vendar ni uvažal zadevnega izdelka iz zadevne države in ni predložil izpolnjenega vprašalnika.
Therefore no sampling was applied.
Zato vzorčenje ni bilo uporabljeno.
Since there is only one Union producer, sampling was not applied for the Union producers.
Ker obstaja samo en proizvajalec Unije, se vzorčenje za proizvajalce Unije ni uporabilo.
The Commission sought and verified all the information deemed necessary for a determination of the likelihood of continuation of subsidisation, likelihood of continuation or recurrence of injury and for a determination of the Union interest.
Komisija je zbrala in preverila vse informacije, ki so bile po njenem mnenju potrebne za ugotovitev verjetnosti nadaljevanja subvencioniranja, verjetnosti nadaljevanja ali ponovitve škode ter za ugotovitev interesa Unije.
The Commission sent questionnaires to the sole Union producer, to the two exporting producers in India, to the Government of India (GOI), to known importers and to Union users.
Komisija je poslala vprašalnike edinemu proizvajalcu Unije, dvema proizvajalcema izvoznikoma iz Indije, indijski vladi, znanim uvoznikom in uporabnikom iz Unije.
Out of the two Indian exporting producers only one submitted a complete reply.
Od dveh indijskih proizvajalcev izvoznikov je le eden predložil popolne odgovore.
This Indian producer represented a major part of the total Indian exports to the Union during the review investigation period.
Ta indijski proizvajalec je predstavljal znaten del celotnega izvoza iz Indije v Unijo v obdobju preiskave v zvezi s pregledom.
The Commission also carried out consultations in Delhi with the GOI, Government of Maharashtra (GOM), Government of Gujarat (GOG) and the Reserve Bank of India (RBI).
Komisija je izvedla tudi posvetovanja v Delhiju z indijsko vlado, vlado Maharaštre, vlado Gudžarata in Indijsko centralno banko („ICB“).
Furthermore, verification visits were carried out at the premises of the following companies:
Poleg tega so bili opravljeni preveritveni obiski v prostorih naslednjih družb:
Union Producer:
Proizvajalec Unije:
CUF — Quimicos Industriais, Estarreja, Portugal
CUF – Quimicos Industriais, Estarreja, Portugalska.
Ltd, Khed, India
Ltd, Khed, Indija.
Union users:
Uporabniki iz Unije:
Blankophor GmbH, Leverkusen, Germany
Blankophor GmbH, Leverkusen, Nemčija,
Hovione Farmaciencia SA, Loures, Portugal
Hovione Farmaciencia SA, Loures, Portugalska,
IGCAR Chemicals, S.L., Rubi, Spain.
IGCAR Chemicals, S.L., Rubi, Španija.
The product concerned is sulphanilic acid currently classifiable within CN code ex29214200 (TARIC code 2921420060).
Zadevni izdelek je sulfanilna kislina, ki se trenutno uvršča pod oznako KN ex29214200 (oznaka TARIC 2921420060).
In addition, the purified grade is sometimes commercialised in the form of a salt of sulphanilic acid.
Sulfanilna kislina se uporablja kot surovina v proizvodnji optičnih belil, dodatkov za beton, prehranskih barvil in posebnih barvil.
Sulphanilic acid is used as a raw material in the production of optical brighteners, concrete additives, food colorants and speciality dyes.
Opažena je bila tudi omejena uporaba v farmacevtski industriji.
Limited use by the pharmaceutical industry was noted as well.
Čeprav ni sporno, da imata obe kakovosti enake osnovne fizikalne, kemijske in tehnične lastnosti ter se zato štejeta za en sam izdelek, je treba opozoriti, da je preiskava pokazala, da je v praksi zamenljivost omejena.
Though it is not contested that both grades have the same basic physical, chemical and technical characteristics and therefore deemed to be one single product, it is important to note that the investigation showed that in practical terms inter-changeability is limited.
Zlasti uporabniki, ki uporabljajo zgolj očiščeno kakovost sulfanilne kisline, bi lahko uporabljali tehnično kakovost le, če bi jo lahko sami dodatno prečistili.
In particular users who rely on purified grade sulphanilic acid could only use technical grade in case they could further purify it themselves.
Uporabniki, ki potrebujejo ali raje uporabljajo sulfanilno kislino tehnične kakovosti, bi načeloma lahko uporabljali očiščeno kakovost, vendar to zaradi znatne razlike v ceni (20 %–25 %) ekonomsko ni izvedljiva rešitev.
Those users who need or prefer technical grade sulphanilic acid could in theory use purified grade, however due to the price difference (20 %-25 %) this is economically not a viable solution.
Sulfanilna kislina je čist izdelek, njene osnovne fizikalne, kemijske in tehnične lastnosti pa so enake ne glede na državo porekla.
Sulphanilic acid is a pure commodity product and its basic physical, chemical and technical characteristics are identical whatever the country of origin.
Zadevni izdelek in izdelki, ki jih proizvede in proda zadevni proizvajalec izvoznik v Indiji na domačem trgu ter izvozi v tretje države, prav tako pa tudi izdelki, ki jih proizvede in proda proizvajalec Unije na trgu Unije, imajo enake osnovne fizikalne in kemične lastnosti ter v osnovi enako uporabo, zato se štejejo za podobne izdelke v smislu člena 2 osnovne uredbe.
The product concerned and the products manufactured and sold by the exporting producer in India on its domestic market and to third countries, as well as those manufactured and sold by the Union producer on the Union market have thus been found to have the same basic physical and chemical characteristics and essentially the same uses, and are therefore considered to be like products within the meaning of Article 2 of the basic Regulation.
C. VERJETNOST NADALJEVANJA ALI PONOVITVE SUBVENCIONIRANJA
C. LIKELIHOOD OF A CONTINUATION OR RECURRENCE OF SUBSIDISATION
Uvod
Introduction
Sodelovanje indijskih izvoznikov je bilo omejeno na enega proizvajalca izvoznika.
Cooperation from the Indian exporters was limited to one exporting producer.
Na podlagi informacij iz zahtevka za pregled in izpolnjenih vprašalnikov Komisije so bile proučene naslednje sheme, ki domnevno vključujejo dodeljevanje subvencij:
On the basis of the information contained in the review request and the replies to the Commission's questionnaire, the following schemes, which allegedly involve the granting of subsidies, were investigated:
državne sheme:
Subsidy schemes investigated in the original investigation:
shema prostih carinskih con („EPZ“)/shema posebnih ekonomskih con („SEZS“)/shema izvozno usmerjenih obratov („EOUS“)
Nationwide Schemes:
Shema za preložitev plačila uvoznih dajatev („DEPBS“)
Export Processing Zones Scheme (EPZ)/Special Economic Zones Scheme (SEZS)/Export Oriented Units Scheme (EOUS)
Shema za podporo izvozu investicijskega blaga („EPCGS“)
Duty Entitlement Passbook Scheme (DEPBS)
Shema oprostitve davka od dohodka („ITES“)
Export Promotion Capital Goods Scheme (EPCGS)
Shema vnaprejšnjih odobritev („AAS“)
Income Tax Exemption Scheme (ITES)
regionalne sheme:
Advance Authorisation Scheme (AAS)
paketna shema spodbud („PSI“) vlade Maharaštre
Regional Schemes:
sheme subvencioniranja, ki niso bile preiskane v prvotni preiskavi, temveč v prvem pregledu zaradi izteka ukrepov in vzporednega vmesnega pregleda:
Package Scheme of Incentives (PSI) of the Government of Maharashtra
Shema izvoznih kreditov („ECS“)
Subsidy schemes not investigated in the original investigation but investigated in the first expiry review and parallel interim review:
sheme subvencioniranja, ki niso bile preiskane v prvotni preiskavi, ali/in v prejšnjih pregledih:
Export Credit Scheme (ECS)
Shema usmeritve v izdelek („FPS“)
Subsidy schemes not investigated in the original investigation or/and in the previous reviews:
odobritev dajatev prostega uvoza („DFIA“)
Focus Product Scheme (FPS)
Shema za povračilo dajatev („DDS“)
Duty Free Import Authorisation (DFIA)
Shema usmeritve v trg („FMS“)
Duty Drawback Scheme (DDS)
Dobropis za spodbudo imetnikom statusa („SHIS“)
Focus Market Scheme (FMS)
Dokapitalizacija
Status Holder Incentive Scrip (SHIS)
regionalne sheme vlade Gudžarata
Capital Infusions
Zgoraj navedene sheme (a) (b) (c) (e), (h), (i), (k) in (l) temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
Regional Schemes of the Government of Gujarat
Zakon o zunanjetrgovinskem poslovanju pooblašča indijsko vlado, da izdaja uradna obvestila glede izvozne in uvozne politike.
The schemes (a), (b), (c), (e), (h), (i), (k) and (l) specified above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act).
Ta so povzeta v dokumentih „Zunanjetrgovinska politika“, ki jih vsakih pet let izda ministrstvo za trgovino in jih redno posodablja.
The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Priročnik o postopkih se redno posodablja.
These are summarised in Foreign Trade Policy documents which are issued by the Ministry of Commerce every five years and updated regularly.
Sheme oprostitve davka na dohodek, navedene zgoraj pod točko (d), temeljijo na Zakonu o davku na dohodek iz leta 1961, ki ga letno spreminja Zakon o financah.
In addition, the GOI also sets out the procedures governing the FTP 09-14 in a ‘Handbook of Procedures, Volume I’ (HOP I 09-14).
Shema izvoznih kreditov, navedena zgoraj pod točko (g), temelji na oddelkih 21 in 35A Zakona o bančništvu iz leta 1949, ki Indijski centralni banki („ICB“) dovoljuje usmerjanje komercialnih bank na področju izvoznih kreditov.
The Handbook of Procedures is updated on regular basis
za OPP so veljavne vseindustrijske stopnje („AIR“) za povračila dajatev v obdobju 2012–2013, objavljene v Obvestilu št. 92/2012 – Cus.
The Income Tax Exemption Scheme specified above under (d) is based on the Income Tax Act of 1961, which is amended yearly by the Finance Act.
(N.T).
The regional schemes specified above under (f) and (n) are managed by the States of Maharashtra and Gujarat respectively and are based on resolutions of the Government of Maharashtra Industries, Energy and Labour Department and resolutions of the Government of Gujarat Industries and Mines Department.
Shema za povračilo dajatev se v poglavju 4 FTP 2009–2014 imenuje tudi shema za odpust dajatev.