natgillin/translations-raw huggingface dataset:
Even though the Turkish Decree No 2012/3305 is the relevant support scheme for the investigation period, similar provisions had been in place since 2006 and even before.
podpirati naložbe za varstvo okolja ter dejavnosti na področju raziskav in razvoja v skladu s cilji, opisanimi v različnih razvojnih načrtih Turčije in letnih programih, ki so opredeljeni spodaj.
This fact is relevant as subsidies linked to the purchase of fixed assets, such as investment subsidies, may be allocated to the investigation period even if they were granted before the investigation period.
Pravna podlaga
The investigation confirmed the existence of the various state support schemes.
Naslednje pravne določbe določajo državno podporo za naložbe v sektorju akvakulture:
Aquaculture production is expressly listed in Annex 2/A of Decree No 2012/3305 among the sectors which may benefit from incentives like value added tax (VAT) exemption, customs duty exemption, tax reduction, contributions to investment, social security premium support (employers' contribution, land allocation, interest rate support, income tax support and social security premium support (employees' contribution).
Turški odlok št. 2012/3305 o državni podpori za naložbe z dne 19. junija 2012, objavljen v Uradnem listu št. 28328, in Sporočilo št. 2012/1 o izvajanju odloka o državni podpori za naložbe z dne 20. junija 2012, objavljeno v Uradnem listu št. 28329.
Based on the level of economic development of the six regions determined by the Decree No 2012/3305 the aid intensity can vary.
Ugotovitve preiskave
Even though the existence of ‘Regional investment’ programmes was confirmed by the investigation, none of the sampled companies benefited from all schemes.
Čeprav turški odlok št. 2012/3305 predstavlja podporno shemo, ki je relevantna za obdobje preiskave, so bile podobne določbe v veljavi že od leta 2006 in tudi pred tem.
A few of them benefited from VAT and customs duty exemptions that apply equally to all six regions in Turkey.
To dejstvo je pomembno, saj je subvencije, povezane z nakupom osnovnih sredstev, kot so subvencije za naložbe, mogoče razporediti v obdobje preiskave, čeprav so bile dodeljene pred obdobjem preiskave.
However, as the sampled companies purchased machinery and equipment from Union companies within the EU-Turkey Customs Union, the customs duty was not due.
Preiskava je potrdila obstoj različnih shem državne podpore.
Moreover, as Turkey applies an input and output VAT system, the benefits obtained during the investigation period consisted only of a time gain of two months until the companies were refunded their VAT by the tax authorities.
Proizvodnja akvakulture je izrecno navedena v Prilogi 2/A Odloka št. 2012/3305 med sektorji, ki lahko uživajo ugodnosti na podlagi spodbud, kot so oprostitev plačila davka na dodano vrednost („DDV“), oprostitev plačila carin, znižanje davkov, prispevki k naložbam, prevzem prispevkov (delež, ki ga plača delodajalec), dodelitev zemljišč, podpora v obliki subvencioniranih obrestnih mer, podpora pri odmerjanju davka od dohodka in prevzem prispevkov (delež, ki ga plača delojemalec).
The actual benefit would be the interest payable to a commercial bank for the period until the VAT is refunded.
Glede na stopnjo gospodarskega razvoja v šestih regijah, opredeljenih v Odloku št. 2012/3305, se lahko intenzivnost pomoči razlikuje.
This benefit is negligible and was not further analysed.
Čeprav je preiskava potrdila obstoj „regionalnih naložbenih“ programov, nobeno od vzorčenih podjetij ni uživalo ugodnosti vseh shem.
One sampled company benefited from a tax reduction because of the purchase of machinery made in the framework of the abovementioned regulation of state support to investments.
Nekaj jih je uživalo ugodnosti oprostitve plačila DDV in carin, ki se uporablja enako v vseh šestih regijah v Turčiji.
Instead of the generally applicable corporate tax rate of 20 % it only paid 4 %.
Ker pa so vzorčena podjetja kupovala stroje in opremo od podjetij Unije v okviru carinske unije EU-Turčija, niso bila dolžna plačati carine.
The same sampled company also benefited from the Social Security Premium Support Programme.
Poleg tega Turčija uporablja sistem vstopnega in izstopnega DDV, zato so ugodnosti, pridobljene v obdobju preiskave, predstavljale le časovno prednost dveh mesecev, dokler davčni organi podjetjem niso povrnili plačanega DDV.
As a holder of an investment encouragement certificate it benefited from the social security premium support for employers' and employees' contribution.
Dejanska ugodnost bi bile obresti, ki se plačajo komercialni banki za obdobje, dokler DDV ni povrnjen.
After having completed its investment, the company's social security premium employers' and employees' shares corresponding to the minimum wage were exempted by the Social Security Institution for newly created employment.
Ta ugodnost je zanemarljiva in ni bila nadalje analizirana.
The Ministry of Economy funded the scheme.
Eno vzorčeno podjetje je uživalo ugodnost znižanja davkov, ker je nakup strojev opravilo v okviru zgoraj navedene uredbe o državni podpori za naložbe.
Conclusion
Namesto splošno veljavne stopnje davka od dohodkov pravnih oseb v višini 20 % je plačalo samo davek v višini 4 %.
The state support to investments is provisionally considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, when the state support takes the form of a tax incentive, i.e. when government revenue is otherwise due but in fact forgone or not collected.
Isto vzorčeno podjetje je prav tako uživalo ugodnosti programa podpore pri prispevkih za socialno varnost.
The subsidy is specific and countervailable since the benefit of the subsidy is specifically limited to a list of economic sectors.
Kot imetnik certifikata za spodbujanje naložb je uživalo ugodnosti subvencioniranih prispevkov, ki jih plačajo delodajalci in delojemalci.
The access to the subsidy is further limited to certain enterprises operating in certain sectors.
Po zaključku teh vlaganj je zavod za socialno zavarovanje za novoustanovljena delovna mesta prevzel delež prispevkov za socialno varnost, ki ga plačajo delodajalec in delojemalci ter ustreza minimalni plači.
In addition, the subsidy does not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the number and quality of the restrictions applicable to certain sectors, most notably those restricting to either certain types of enterprises or completely excluding certain sectors.
Shemo je financiralo ministrstvo za gospodarstvo.
Aquaculture is expressly designated in Annex 2A of the Decree as one of the activities which may benefit from this type of tax exemptions.
Sklep
Annex 4 to the decree lists the sectors which may not benefit from any incentive under this scheme.
Državna podpora za naložbe se začasno šteje za subvencijo v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe, kadar ima državna podpora obliko davčne spodbude, tj. kadar je prihodek vlade, ki je sicer zapadel, opuščen ali ni izterjan.
Consequently, according to Article 3(2) of the basic Regulation the above mentioned subsidies are considered a financial contribution of the government that confer a benefit to the recipients.
Subvencija je specifična in proti njej se lahko uvede izravnalni ukrep, ker je ugodnost subvencije posebej omejena na seznam gospodarskih sektorjev.
Calculation of the subsidy amount
Dostop do subvencije je nadalje omejen na nekatera podjetja, ki delujejo v določenih sektorjih.
One company availed of benefits under the abovementioned schemes.
Poleg tega subvencija ne izpolnjuje zahtev o nespecifičnosti iz člena 4(2)(b) osnovne uredbe glede na število in vrsto omejitev, ki veljajo za nekatere sektorje, predvsem omejitev na nekatere vrste podjetij ali omejitev za popolno izključitev nekaterih sektorjev.
However, the benefit to the company was found to be negligible.
Akvakultura je izrecno imenovana v Prilogi 2A zadevnega odloka kot ena od dejavnosti, ki so lahko upravičene do te vrste oprostitve davka.
Direct subsidies to producers of trout
Priloga 4 k odloku navaja sektorje, ki niso upravičeni do ugodnosti na podlagi spodbud v okviru te sheme.
Direct subsidies per kg of trout produced are the main subsidy scheme benefiting the product concerned.
Zato se v skladu s členom 3(2) osnovne uredbe zgoraj navedene subvencije štejejo za finančni prispevek vlade, ki pomeni ugodnost za prejemnike.
These subsidies are revised each year as part of the yearly review of agricultural subsidies.
Izračun zneska subvencije
The following legal provisions provide for direct subsidies:
Eno podjetje je uživalo ugodnost v okviru zgoraj navedenih shem.
Turkish Decree No 2013/4463 on agricultural subsidies in 2013, dated 07 March 2013 and published in the Official Gazette No 28612 on 8 April 2013 (applying retroactively as of 1 January 2013).
Vendar je bilo ugotovljeno, da je ugodnost za podjetje zanemarljiva.
The investigation confirmed the existence of direct subsidies for trout.
Neposredne subvencije za proizvajalce postrvi
It was found that for the investigation period the level of subsidy per kg of trout was set at 0,65 TL/kg for production up to 250 tons a year.
Neposredne subvencije na kilogram proizvedene postrvi predstavljajo subvencijsko shemo z največ ugodnostmi za zadevni izdelek.
Half of this amount (0,325 TL/kg) was granted for produced quantities between 251-500 tons/year and no subsidies were granted for produced quantities above 500 tons.
Te subvencije so vsako leto pregledane v okviru letnega pregleda kmetijskih subvencij.
The subsidy was granted to the producers of the product concerned with a licence from the Ministry of Food, Agriculture and Livestock.
Neposredne subvencije so določene v naslednjih pravnih določbah:
Before any payment is made, producers need to be registered in the aquaculture registration system of the Ministry of Food, Agriculture and Livestock.
turški odlok št. 2013/4463 o kmetijskih subvencijah v letu 2013 z dne 7. marca 2013, objavljen v Uradnem listu št. 28612 dne 8. aprila 2013 (uporablja se retroaktivno od 1. januarja 2013).
They are subject to regular and unannounced inspection visits.
Preiskava je potrdila obstoj neposrednih subvencij za postrvi.
Three out of four sampled groups of companies benefited from direct subsidies during the investigation period since they farmed trout themselves.
Ugotovljeno je bilo, da je bila v obdobju preiskave stopnja subvencije na kilogram postrvi določena na 0,65 TRY/kg za proizvodnjo do 250 ton na leto.
The largest group however, Ternaeben, did not farm trout but purchased it (mostly live trout and frozen whole fish) from unrelated farmers and processed it.
Polovica tega zneska (0,325 TRY/kg) je bila odobrena za proizvedene količine med 251 in 500 tonami na leto, nobena subvencija pa ni bila odobrena za proizvedene količine nad 500 tonami.
It therefore did not receive direct subsidies.
Subvencija je bila odobrena proizvajalcem zadevnega izdelka z licenco ministrstva za prehrano, kmetijstvo in živinorejo.
As a result, the question arose as to whether the benefit of direct subsidies applied as well to Ternaeben and to the other three sampled groups of companies who not only farmed but also purchased some trout from unrelated companies for processing.
Preden se kakršno koli plačilo izvede, morajo biti proizvajalci registrirani v registru akvakulture na ministrstvu za prehrano, kmetijstvo in živinorejo.
In this respect, the Commission stresses that the product concerned covers both the directly subsidised raw material, namely live trout and the downstream products (fresh, frozen whole fish, fillets, smoked trout).
Zanje veljajo redni in nenapovedani inšpekcijski obiski.
As the production of live trout is subsidised and practically all trout farmers in Turkey benefit from this scheme, all producers of the product concerned (namely live trout and the downstream products) benefit from this direct subsidy scheme, irrespective of whether they farm the trout themselves or purchase it for further processing.
Tri od štirih vzorčenih skupin podjetij so v obdobju preiskave uživale ugodnosti neposrednih subvencij, ker so postrvi gojile same.
The benefit to producers of the product concerned can in any event be demonstrated.
Največja skupina, Ternaeben, pa postrvi ni gojila, ampak jih je kupovala (večinoma žive in zamrznjene cele ribe) od nepovezanih gojiteljev in predelovala.
In this regard, the Commission compared the cost of farming of the three sampled companies which farm trout themselves (including a reasonable and conservative amount of selling, general and administrative expenses (SG&A) and profit) with the price paid to purchase live or chilled fish from unrelated suppliers.
Zato ni prejemala neposrednih subvencij.
The Commission found that for all three companies the purchase price for live or chilled fish was lower than the average cost of farming.
Posledično se je zastavilo vprašanje, ali so se ugodnosti neposrednih subvencij uporabljale tako za Ternaeben kot tudi za druge tri vzorčene skupine podjetij, ki postrvi niso samo gojile, ampak so jih tudi kupovale od nepovezanih podjetij z namenom predelave.
Regarding the Ternaeben group, the Commission compared the average cost of farming of the three other sampled companies (including a reasonable and conservative amount of SG&A and profit) with the individual average purchase price Ternaeben paid for chilled or live fish.
Komisija v zvezi s tem poudarja, da zadevni izdelek vključuje tako neposredno subvencionirane surovine, tj. žive postrvi, kot tudi izdelke s konca proizvodne verige (sveže, zamrznjene cele ribe, filete, dimljene postrvi).
It was found that the average cost of farming of the other three sampled companies was higher than the average purchase price of Ternaeben.
Ker je proizvodnja živih postrvi subvencionirana, ugodnosti te sheme pa uživajo praktični vsi gojitelji postrvi v Turčiji, imajo od te sheme za neposredno subvencioniranje koristi tudi vsi proizvajalci zadevnega izdelka (tj. živih postrvi in izdelkov s konca proizvodne verige) ne glede na to, ali postrvi gojijo sami ali jih kupujejo za nadaljnjo predelavo.
Its average purchase price was found to be in line with the other sampled companies.
Ugodnosti za proizvajalce zadevnega izdelka je v vsakem primeru mogoče dokazati.
Therefore, the Commission considers that the sampled companies, also to the extent that they purchased trout from unrelated companies, benefited from the direct subsidy scheme.
V zvezi s tem je Komisija primerjala stroške gojenja treh vzorčenih podjetij, ki postrvi gojijo sama (ob upoštevanju razumno in previdno ocenjenega zneska prodajnih, splošnih in upravnih stroškov ter dobička), s ceno, plačano za nakup živih ali ohlajenih rib pri nepovezanih dobaviteljih.
The complainant alleged that an extra support payment was made for the organic production of trout and the per piece production of juveniles.
Komisija je ugotovila, da je bila pri vseh treh podjetjih nakupna cena za žive, ohlajene ribe nižja od povprečnih stroškov gojenja.
The investigation confirmed the existence of the extra support payment for the organic production of trout.
Kar zadeva skupino Ternaeben, je Komisija primerjala povprečne stroške gojenja preostalih treh vzorčenih podjetij (ob upoštevanju razumno in previdno ocenjenega zneska prodajnih, splošnih in upravnih stroškov ter dobička) s posameznimi povprečnimi nakupnimi cenami, ki jih je skupina Ternaeben plačala za ohlajene ali žive ribe.
However, it was found that only one company existed in Turkey for the organic production of trout but this company went bankrupt recently.
Ugotovljeno je bilo, da so bili povprečni stroški gojenja preostalih treh vzorčenih podjetij višji od povprečne nakupne cene, ki jo je plačala skupina Ternaeben.
As a result, no subsidies for the organic production of trout were conferred during the investigation period.
Ugotovljeno je bilo, da je njena povprečna prodajna cena v skladu z drugimi vzorčenimi podjetji.
In addition, the Commission found that the specific support for the production of juveniles existed in 2012 but was abandoned as of 2013 as the level of the production of juveniles in Turkey already satisfied the market needs.
Zato Komisija meni, da so vzorčena podjetja uživala ugodnosti sheme za neposredno subvencioniranje, tudi ko so kupovala postrvi od nepovezanih podjetij.
On the basis of the findings of the investigation, the Commission provisionally concludes that the abovementioned public contribution takes the form of a direct grant within the meaning of Article 3(1)(a)(i) of the basic Regulation and therefore confers a direct benefit to Turkish producers of trout in line with Article 3(2) of the basic Regulation.
Pritožnik je trdil, da je bila dodatna podpora namenjena ekološki proizvodnji postrvi in proizvodnji mladic, pri čemer se je pri proizvodnji mladic plačilo izvedlo po kosu.
A ‘benefit’ is conferred because direct funding (grant) is provided by public authorities without any interest rate or royalty.
Preiskava je potrdila obstoj plačil v dodatno podporo, namenjenih ekološki proizvodnji postrvi.
Such free funds are usually not available on the market.
Vendar je bilo ugotovljeno, da je v Turčiji obstajalo le eno podjetje za ekološko proizvodnjo postrvi, ki pa je nedavno šlo v stečaj.
The direct subsidies scheme is specific and countervailable within the meaning of Article 4(2)(a) of the basic Regulation as access to it is limited to certain enterprises.
Posledično v obdobju preiskave niso bile dodeljene nobene subvencije za ekološko proizvodnjo postrvi.
Enterprises involved in aquaculture are expressly cited and trout is clearly designated as one of the species which benefit from this subsidy scheme.
Poleg tega je Komisija ugotovila, da je posebna podpora za proizvodnjo mladic obstajala leta 2012, vendar je bila leta 2013 opuščena, ker je raven proizvodnje mladic v Turčiji že izpolnila tržne potrebe.
This direct grant is specific, as the granting authority, and the legislation pursuant to which the granting authority operates, explicitly limits access to these grants to enterprises operating in the aquaculture sector.
Na podlagi ugotovitev preiskave je Komisija začasno sklenila, da ima zgoraj navedeni javni prispevek obliko neposrednih nepovratnih sredstev v smislu člena 3(1)(a)(i) osnovne uredbe in s tem turškim proizvajalcem postrvi v skladu s členom 3(2) osnovne uredbe prinaša neposredne ugodnosti.
The total benefit per company was the average direct subsidy amount received during the investigation period for the own farmed live fish and the average subsidy amount granted by the GOT, calculated on the basis of the total subsidies conferred and divided by the total amount of trout production in Turkey for the purchased live fish.
„Ugodnost“ je dodeljena, ker neposredno financiranje (nepovratna sredstva) zagotavljajo javni organi brez obrestne mere ali licenčnine.
The table below shows the provisionally determined amount of benefit for these grants set out above, with the benefit taken as the amount received in the investigation period by the companies concerned.
Taka prosta sredstva na trgu običajno niso na voljo.
Direct and Indirect Subsidies
Shema za neposredno subvencioniranje je specifična in proti tej shemi se lahko uvede izravnalni ukrep v smislu člena 4(2)(a) osnovne uredbe, ker je dostop do nje omejen na nekatera podjetja.
Company Name
Podjetja, ki se ukvarjajo z akvakulturo, so izrecno navedena in postrv je jasno opredeljena kot ena od vrst, ki uživajo ugodnosti te subvencijske sheme.
Subsidy margin
Ta neposredna nepovratna sredstva so specifična, ker organ, ki dodeljuje subvencije, ali zakonodaja, v skladu s katero ta organ deluje, izrecno omeji dostop do teh nepovratnih sredstev na podjetja, ki delujejo v sektorju akvakulture.
Subsidised loans
Skupne ugodnosti za posamezno podjetje so predstavljale povprečni znesek neposredne subvencije, prejet v obdobju preiskave za lastne gojene žive ribe, in povprečni znesek subvencije, ki ga je dodelila turška vlada, izračunan na podlagi vseh dodeljenih subvencij in deljen s skupnim zneskom proizvodnje postrvi v Turčiji, za kupljene žive ribe.
Certain public and private entities provided preferential loans to companies operating in the aquaculture sector.
Spodnja preglednica kaže začasno določen znesek ugodnosti teh nepovratnih sredstev, ki so opredeljena zgoraj, pri čemer je ugodnost znesek, ki so ga zadevna podjetja prejela v obdobju preiskave.
The main entities concerned are described below.
Neposredne in posredne subvencije
Agricultural Credit Cooperatives (ACCs) are private law entities which have been established by agricultural producers (i.e. real persons or legal entities that are engaged in agricultural production) in Turkey in order to support their financial needs in their business.
Ime podjetja
The Agricultural Bank of the Republic of Turkey (Türkiye Cumhurriyeti Ziraat Bankasi or ‘Ziraat Bankasi’) is a state owned bank and public body, whose shares are fully owned by the Under Secretariat of Treasury.
Subvencijska stopnja
In the framework of a government programme as set out in the recital 70 below, also applying to the investigation period, Ziraat Bankasi provides preferential loans to the aquaculture sector, to promote agricultural production and agribusiness.
Subvencionirana posojila
In this regard, the Council of Ministers annually determines the duration, procedures and principles of the programme and the Treasury transfers the remaining amount of the interest payment, corresponding to the discounted interest rate, to Ziraat Bankasi.
Nekateri javni in zasebni subjekti so podjetjem, ki delujejo v sektorju akvakulture, zagotavljali ugodnejša posojila.
Therefore it is considered that Ziraat Bankasi is vested with governmental authority and thus is considered a public body.
Glavni zadevni subjekti so opisani v nadaljevanju.
The Small and Medium Enterprises Development Organization (KOSGEB) is a public body whose objective is to increase small and medium sized enterprises' (SMEs) share in economic and social development by offering quality services and support towards developing SMEs' power of competition and spreading culture of entrepreneurship.
Kmetijske kreditne zadruge („KKZ“) so subjekti zasebnega prava, ki so jih ustanovili kmetijski pridelovalci (tj. fizične osebe ali pravni subjekti, ki se ukvarjajo s kmetijsko pridelavo) v Turčiji, da bi lažje izpolnili svoje finančne potrebe pri poslovanju.
KOSGEB falls within the competence of the Ministry of Science, Industry and Technology and is partly independent.
Kmetijska banka Republike Turčije (Türkiye Cumhurriyeti Ziraat Bankasi ali„Ziraat Bankasi“) je banka v državni lasti in javni organ, njene delnice pa so v izključni lasti podsekretariata ministrstva za finance.
Türk Eximbank (Eximbank) was chartered by the Turkish Government on 21 August 1987 by Decree No 87/11914, following the order of Law No 3332 and is a fully state-owned bank and public body acting as the Turkish government's major export incentive instrument in Turkey's sustainable export strategy.
V okviru vladnega programa iz uvodne izjave 70, ki se je uporabljal tudi v obdobju preiskave, banka Ziraat Bankasi zagotavlja ugodnejša posojila sektorju akvakulture za spodbujanje kmetijske proizvodnje in kmetijsko-predelovalne industrije.
Eximbank has been mandated by the government to support foreign trade and Turkish contractors/investors operating overseas, in order to increase exports of Turkish businesses and to strengthen their international competitiveness.
V zvezi s tem svet ministrov letno določa trajanje, postopke in načela programa, zakladnica pa prenese preostali znesek plačila obresti, ki ustreza diskontirani obrestni meri, na banko Ziraat Bankasi.
Hence, it is considered that Eximbank is vested with governmental authority and thus is considered a public body.
Zato se šteje, da je banki Ziraat Bankasi zaupano pooblastilo vlade in se tako obravnava kot javni organ.
The following legal provisions provide for subsidised loans:
Organizacija za razvoj malih in srednjih podjetij („KOSGEB“) je javni organ, katerega cilj je povečati delež malih in srednjih podjetij („MSP“) v gospodarskem in socialnem razvoju z zagotavljanjem kakovostnih storitev in podpore za razvoj konkurenčnosti MSP in razširjanje kulture podjetništva.