natgillin/translations-raw huggingface dataset:
However, the exporter focused its reply on one project for which documents have been collected on spot and ignored all the other 39 projects for which it directly received Golden Sun funding.
Vendar se je izvoznik v svojem odgovoru osredotočil na en projekt, za katerega so bili dokumenti zbrani na kraju samem, in prezrl vseh ostalih 39 projektov, za katere je neposredno prejel sredstva v okviru programa Golden Sun.
Although the exporter proved that the funds for this particular project had been booked as an account receivable and not as a prepayment of government grant, no other evidence has been submitted on the actual completion of this or any of the other projects, including on the actual supply of the product concerned for which funds had been received.
Čeprav je izvoznik dokazal, da so bila sredstva za ta določen projekt knjižena kot terjatev in ne kot predplačilo državne podpore, ni predložil dokazov o dejanskem zaključku tega ali katerega koli drugega projekta, vključno o dejanski dobavi zadevnega izdelka, za katerega je prejel sredstva.
Its explanation also did not shed light on the inconsistency of the government direct payments with the relevant implementing rules cited above, which provide that proceeds are normally transferred by the GOC to the project operator and not to the equipment supplier.
Njegova razlaga tudi ni osvetlila neskladnosti državnih neposrednih plačil z zgoraj navedenemi ustreznimi izvedbenimi pravili, ki določajo, da kitajska vlada sredstva običajno prenese na upravljavca projekta in ne na dobavitelja opreme.
The Commission considers the GOC explanation concerning the financial arrangement between the sampled cooperating exporter and the project operator to be unconvincing, because it seems odd that two private parties may decide autonomously to enter into an arrangement involving the action of a government (i.e. a direct payment from the government to the supplier in derogation to Article 13 of the 2009 Notice) without the government also having been involved or perhaps even being aware of it.
Po mnenju Komisije pojasnilo kitajske vlade glede finančnega dogovora med vzorčenim sodelujočim izvoznikom in upravljavcem projekta ni prepričljivo, ker se zdi nenavadno, da lahko dve zasebni stranki samostojno odločata o sklenitvi sporazuma, v katerega je vključeno delovanje vlade (tj. neposredno plačilo vlade dobavitelju v smislu člena 13 iz obvestila iz leta 2009), ne da bi bila tudi vlada pri tem vključena ali morda s tem celo seznanjena.
The GOC has failed to provide more substantial evidence and comments on this aspect of direct payments to suppliers and has decided to limit its reply to only 1 unnamed project out of the 40 projects carried out by the sampled cooperating exporters.
Kitajska vlada ni zagotovila izčrpnejših dokazov in pripomb v zvezi s tem vidikom neposrednih plačil dobaviteljem in se je odločila, da svoj odgovor omeji na le en neimenovan projekt med 40 projekti, ki so jih izvedli vzorčeni sodelujoči izvozniki.
The explanations provided by this exporter are also silent on this comment by the GOC on the difficult financial situation of the operator concerning a project that the GOC has not specified.
Ta izvoznik prav tako ni pojasnil pripombe kitajske vlade o težkih finančnih razmerah upravljavca glede projekta, ki ga kitajska vlada ni podrobno opredelila.
Furthermore, the statements by the exporter concerning the possibility for a direct payment and the underlying rationale do not find any confirmation from other sources and from the GOC.
Poleg tega drugi viri in kitajska vlada ne potrjujejo izjav izvoznika v zvezi z možnostjo neposrednega plačila in osnovno utemeljitvijo.
In light of the above limited and contradictory comments submitted by the GOC and by the sampled cooperating exporter, the only point in common and the conclusion that can be drawn is that the direct payment of the lump-sum from the GOC to the sampled cooperating exporter was necessary to make sure that this exporter would receive the proceeds because there would be a risk of non-payment linked to the financial difficulty of the project operator.
Ob upoštevanju navedenih omejenih in nasprotujočih si pripomb, ki sta jih predložila kitajska vlada in vzorčeni sodelujoči izvoznik, je edina skupna točka in ugotovitev, ki jo je mogoče oblikovati, ta, da je bilo neposredno pavšalno plačilo kitajske vlade vzorčenemu sodelujočemu izvozniku potrebno za zagotovitev, da bo ta izvoznik prejel sredstva, saj je obstajalo tveganje neplačila, povezano s finančnimi težavami upravljavca projekta.
The fact remains that the sampled cooperating exporter was not able to explain how it had used the lump-sum payment from the government, whether the PV equipment was finally provided to the project operators and what price, if any, had been paid by the project operators.
Dejstvo ostaja, da vzorčeni sodelujoči izvoznik ni mogel pojasniti, kako je porabil pavšalno plačilo vlade, ali je bila fotonapetostna oprema na koncu zagotovljena upravljavcem projektov in kakšno ceno so plačali upravljavci projektov, če so jo sploh plačali.
Given the absence of other evidence available on file or otherwise reasonably available to the Commission, it is therefore concluded on the basis of Article 28 of the basic Regulation that the lump-sum payment to the cooperating exporter constitutes a direct grant within the meaning of Article 3(1)(a)(i) of the basic Regulation.
Zaradi pomanjkanja drugih dokazov, ki bi bili Komisiji na voljo v spisu ali v razumni meri kako drugače, se na podlagi člena 28 osnovne uredbe ugotavlja, da pavšalno plačilo za sodelujočega izvoznika pomeni neposredna nepovratna sredstva v smislu člena 3(1)(a)(i) osnovne uredbe.
The Commission further concludes that the grants provided to the suppliers of the product concerned, either as project operators or when allegedly supplying PV equipment to unrelated project operators, confer a benefit to them in accordance with Article 3(2) of the basic Regulation.
Komisija nadalje ugotavlja, da neposredna sredstva, zagotovljena dobaviteljem zadevnega izdelka, bodisi kot upravljavcem projektov ali kot domnevnim dobaviteljem fotonapetostne opreme nepovezanim upravljavcem projektov, pomenijo ugodnost za te upravljavce ali dobavitelje v skladu s členom 3(2) osnovne uredbe.
As project operators, the funding under the Golden Sun programme allows producers of the product concerned to save installation costs of solar-generated power equipment at their premises.
Financiranje v okviru programa Golden Sun proizvajalcem zadevnega izdelka, ki so upravljavci projektov, omogoča, da prihranijo stroške nameščanja opreme za proizvajanje sončne energije v njihovih prostorih.
As suppliers of PV equipment to unrelated project operators, the funding under the Golden Sun programme is directly kept by the producers of the product concerned without the need to effectively provide the equipment and/or shields them from the risk of non-payment of unrelated project operators.
Proizvajalci zadevnega izdelka, ki dobavljajo fotonapetostno opremo nepovezanim upravljavcem projektov, pa sredstva, dodeljena v okviru programa Golden Sun, neposredno obdržijo, ne da bi morali dejansko zagotoviti opremo, in/ali jih ta sredstva ščitijo pred tveganjem neplačila nepovezanih upravljavcev projektov.
In the latter case, producers of the product concerned obtain a payment that otherwise they would not have obtained from the unrelated project operator.
V zadnjem primeru proizvajalci zadevnega izdelka dobijo plačilo, ki ga sicer ne bi dobili od nepovezanega upravljavca projekta.
This subsidy scheme is also specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limits access to this scheme only to the specific project operators meeting the several criteria listed in the legislation and more broadly only to project operators involved in the solar power sector.
Ta subvencijska shema je tudi specifična v smislu člena 4(2)(a) osnovne uredbe, pri čemer se upošteva, da se z zakonodajo samo, v skladu s katero ta organ deluje, dostop do te sheme omejuje le na določene upravljavce projektov, ki izpolnjujejo več meril, navedenih v zakonodaji, splošneje pa le na upravljavce projektov iz sektorja sončne energije.
Furthermore, as neither the selection of the supplier of PV equipment nor the selection of the project operators are based on an open, transparent and non-discriminatory competitive process and that direct payments from the GOC to the suppliers of PV equipment take place, the scheme is also specific because only certain suppliers of PV equipment can de facto benefit from it.
Poleg tega, ker niti izbira dobavitelja fotonapetostne opreme niti izbira upravljavcev projektov ne temeljita na odprtem, preglednem in nediskriminatornem konkurenčnem postopku ter ker kitajska vlada izvaja neposredna plačila dobaviteljem fotonapetostne opreme, je shema specifična tudi zato, ker jo lahko dejansko koristijo samo določeni dobavitelji fotonapetostne opreme.
This programme does not meet the non-specificity requirements of Article 4(2)(b) of the basic Regulation, given that the eligibility conditions and the actual selection criteria for enterprises to be included in the local project implementation plans and for the final projects to be selected on the basis of the different technical and financial aspects are not objective and do not apply automatically.
Ta program ne izpolnjuje zahtev za nespecifičnost iz člena 4(2)(b) osnovne uredbe, ker pogoji za upravičenost in dejanska merila za izbor družb, vključenih v lokalne načrte za izvajanje projekta, in končnih projektov, ki se izberejo na podlagi različnih tehničnih in finančnih vidikov, niso objektivni ter se ne uporabljajo samodejno.
The Golden Sun programme is a specific subsidy in the form of grant.
Program Golden Sun je posebna subvencija v obliki nepovratnih sredstev.
The investigation has established that some of the sampled cooperating exporters have benefited from this subsidy.
V preiskavi je bilo ugotovljeno, da so imeli nekateri vzorčeni sodelujoči izvozniki ugodnosti od te subvencije.
Direct Tax Exemption and Reduction programmes
Programi neposrednih davčnih oprostitev in znižanja davka
The two free/three half programme for foreign invested enterprises (FIEs)
Program „dve leti brez, tri leta polovica“ za podjetja s tujimi naložbami („PTN“)
The complaint alleged the existence of specific legislation dating back to 1991 to encourage foreign investment in China through the Foreign Invested Enterprise and Foreign Enterprise Income Tax Law (‘FIE Tax Law’).
Ta pritožba se nanaša na obstoj posebne zakonodaje iz leta 1991 za spodbujanje tujih naložb na Kitajskem prek Zakona o davku na dohodek podjetij s tujimi naložbami in tujih podjetij („Zakon o obdavčitvi PTN“).
Among the benefits for so-called Foreign Invested Enterprises (‘FIEs’) there is a subsidy programme referred to as ‘Two Free/Three Half’, which provides for a complete direct tax exemption for the first two years of profitability of FIEs and for half of the applicable income tax rate for the following three years.
Med ugodnostmi za tako imenovana podjetja s tujimi naložbami („PTN“) obstaja program subvencioniranja imenovan „dve leti brez, tri leta polovica“, ki predvideva popolno neposredno davčno oprostitev za prvi dve leti dobičkonosnosti PTN in polovico ustrezne stopnje davka za naslednja tri leta.
The two free/three half programme also exists in a different variant for companies recognised as New and High Technology Enterprises and that are located in certain designated areas.
Program dve leti brez, tri leta polovica v drugačni različici obstaja tudi za družbe, priznane kot nova in visokotehnološka podjetja, ki se nahajajo na določenih območjih.
The Commission sought to verify this programme during the verification visit with the GOC.
Komisija si je prizadevala preveriti ta program med preveritvenim obiskom s kitajsko vlado.
However, the GOC failed to provide information on this different variant of the two free/three half programme.
Vendar kitajska vlada ni predložila informacij v zvezi s to drugo različico programa „dve leti brez, tri leta polovica“.
In its letter of 3 June 2013, the GOC argued that this programme was not alleged in the complaint and is not a replacement programme of the variant of the two free three half programme for FIEs alleged in the complaint, which applies without geographic limitations.
V svojem dopisu z dne 3. junija 2013 je kitajska vlada trdila, da ta program ni bil domnevan v pritožbi in ni nadomestilo programa različice „dve leti brez, tri leta polovica“ za PTN, domnevanega v pritožbi, ki se uporablja brez geografskih omejitev.
The Commission takes note of these explanations given by the GOC and understands that this tax programme is formally a separate programme than the two free three half programme for FIEs.
Komisija je seznanjena s temi obrazložitvami, ki jih je predložila kitajska vlada, in razume, da je ta davčni program formalno ločen od programa „dve leti brez, tri leta polovica“ za PTN.
However, given that its benefits continue after the alleged expiry of the FIE scheme, the mechanics, the nature and the effects of its benefits are the same as the ones under the programme for FIEs and that it has been reported by one of the sampled cooperating exporters, it considers that it has a close nexus with the two free/three half FIE programme, as a continuation of the same programme, and that it should be countervailed.
Vendar glede na to, da se njegove ugodnosti nadaljujejo po domnevnem izteku sheme PTN, da ima enako mehaniko, značilnosti in vpliv koristi kot program PTN in da je bil sporočen s strani enega od vzorčenih sodelujočih izvoznikov, meni, da je tesno povezan s programom PTN „dve leti brez, tri leta polovica“ in je zato nadaljevanje istega programa, zato bi bilo zanj treba uvesti izravnalne ukrepe.
In this regard, the Commission notes that Article 10(1) of the basic Regulation permits investigation of any ‘alleged subsidy’ identified by the complainant and does not refer to any ‘alleged subsidy programme’.
Komisija v zvezi s tem ugotavlja, da člen 10(1) osnovne uredbe omogoča preiskavo katere koli „domnevne subvencije“, ki jo ugotovi pritožnik, in ne navaja nobenega „domnevnega subvencijskega programa“.
Since in this case both programmes involve the same subsidy i.e. corporate tax revenue foregone, the Commission is entitled to investigate them as a single subsidy.
Ker v tem primeru oba programa vsebujeta isto subvencijo, tj. opuščene prihodke od davka na dobiček pravnih oseb, ima Komisija pravico, da ju preišče kot eno samo subvencijo.
The legal basis of this programme is Article 8 of the FIE Tax Law and Article 72 of the Implementation Rules of the Income tax Law of the People's Republic of China of Foreign-Invested Enterprises and Foreign Enterprises.
Pravna podlaga tega programa sta člen 8 Zakona o obdavčitvi PTN in člen 72 Izvedbenih pravil Zakona o davku na dohodek Ljudske republike Kitajske za podjetja s tujimi naložbami in tuja podjetja.
According to the GOC, this programme has been terminated with the adoption on 16 March 2007 of the Enterprise Income Tax Law (‘EIT Law’) of 2008 at the 5th Session of the 10th National People's Congress of the People's Republic of China, namely Article 57 of the EIT Law, with a phase-out of its benefits until the end of the year 2012.
Po navedbah kitajske vlade se je ta program končal 16. marca 2007 s sprejetjem Zakona na dohodek podjetij („Zakon EIT“) iz leta 2008 na petem zasedanju 10. vsekitajskega ljudskega kongresa Ljudske republike Kitajske, in sicer s členom 57 Zakona EIT, ki določa postopno odpravljanje njegovih ugodnosti do konca leta 2012.
The legal basis of the special two free three half program is Decree No. 40 [2007] i.e. Notice of the State Council on the Implementation of Transitional Preferential Policies on Income Tax for High-tech Enterprise Set up in Special Economic Zone and Shanghai Pudong New District, based on Article 57 (3) of the PRC Enterprise Income Tax Law, along with the Administrative Measures for the determination of High and New Technology Enterprises.
Pravna podlaga posebnega programa „dve leti brez, tri leta polovica“ je Odlok št. 40 [2007], tj. Obvestilo Državnega sveta o izvajanju prehodnih preferenčnih politik o davku na dohodek za visokotehnološka podjetja, ustanovljenega v posebni ekonomski coni in novem okrožju Šanghaj Pudong, ki temelji na členu 57(3) Zakona LRK o davku na dohodek podjetij, skupaj z upravnimi ukrepi za določanje visokotehnoloških in novih tehnoloških podjetij.
Only productive enterprises with foreign investment scheduled to operate for a period of not less than ten years are exempted from income tax.
Davka na dohodek so oproščena le proizvodna podjetja s tujimi naložbami, katerih delovanje je načrtovano za obdobje najmanj deset let.
The exemption starts from the year in which the enterprise begins to make a profit for the first two years, followed by a reduction of fifty per cent of the applicable tax rates for the following three years.
Oprostitev se začne v letu, v katerem podjetje začne ustvarjati dobiček, in traja prvi dve leti, v nadaljnjih treh letih pa sledi petdesetodstotno znižanje veljavnih davčnih stopenj.
For the special variant scheme, eligible enterprises must also have the recognised status of New and High Technology enterprises with the specific administrative certification, that is enterprises with core intellectual property and that can also satisfy the conditions set out in Article 93 of the Implementation Regulations of the PRC EIT Law.
Za posebno različico sheme morajo imeti upravičena podjetja tudi priznan status novih in visokotehnoloških podjetij s posebno upravno certifikacijo, da gre za podjetja s temeljno intelektualno lastnino, ki lahko poleg tega izpolnijo pogoje, določene v členu 93 izvajalskih predpisov zakona EIT LRK.
Any company that intends to apply for this scheme has to file the Annual Corporation Income Tax Return Form and the Appendices and financial statements with the State Administration of Taxation.
Vsako podjetje, ki se namerava prijaviti za to shemo, mora državni davčni upravi predložiti letni obrazec za obračun davka na dohodek gospodarske družbe in dodatke ter računovodske izkaze.
These practices also apply to the special variant scheme.
Te prakse se uporabljajo tudi za posebno različico sheme.
The Commission notes that this tax programme has conferred benefits during the IP as several PV producers have benefited from it during the IP.
Komisija ugotavlja, da je ta davčni program omogočil ugodnosti v OP, saj je od tega v OP imelo ugodnosti več proizvajalcev fotonapetostnih izdelkov.
Furthermore, it cannot be ruled out that benefits are still available under this programme or that a similar replacement programme is available or will be enacted in the future.
Poleg tega ni mogoče izključiti, da so ugodnosti v okviru tega programa še vedno na voljo oziroma da je na voljo ali bo sprejet v prihodnosti podoben nadomestni program.
Indeed, as explained above, the investigation showed that there are also other variants of the ‘two free/three half’ programme which continue to benefit solar panel manufacturers.
Kot je bilo pojasnjeno, je preiskava pokazala, da obstajajo tudi druge različice programa „dve leti brez, tri leta polovica“, ki še naprej koristijo proizvajalcem solarnih panelov.
Therefore, this programme is found to be still countervailable.
Zato je ugotovljeno, da se za ta program še vedno lahko uvedejo izravnalni ukrepi.
The special variant scheme was used by one cooperating exporter, i.e. Yingli Green Energy.
Posebno različico sheme je uporabljal en sodelujoči izvoznik, tj. Yingli Green Energy.
This programme constitutes a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Ta program predstavlja subvencijo v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe v obliki opuščenega prihodka vlade, ki družbam prejemnicam prinese ugodnost.
This subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation pursuant to which the granting authority operates, limits the access to this scheme only to certain enterprises that qualify as FIEs and that comply with the specific criteria laid down in the relevant legislation.
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj zakonodaja, v skladu s katero deluje organ, ki podeljuje subvencije, omejuje dostop do te sheme na samo določena podjetja, ki se uvrščajo med PTN in izpolnjujejo posebna merila, določena v ustrezni zakonodaji.
For the variant scheme it should be considered a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation in the form of foregone government revenue which confers a benefit upon the recipient companies.
Različico sheme je treba v smislu člena 3(1)(a)(ii) in (2) osnovne uredbe obravnavati kot subvencijo v obliki opuščenega prihodka vlade, ki je družbam prejemnicam prinesel ugodnosti.
This subsidy scheme is specific within the meaning of Article 4(2)(a) of the basic Regulation given that the legislation itself, pursuant to which the granting authority operates, limited the access to this scheme only to certain enterprises and industries classified as encouraged, such as the PV industry.
Ta subvencijska shema je specifična v smislu člena 4(2)(a) osnovne uredbe, saj je sama zakonodaja, v skladu s katero deluje organ, ki dodeljuje subvencije, omejila dostop do te sheme na samo nekatere družbe in industrije, uvrščene med spodbujane, kot je fotonapetostna industrija.
The scheme is also specific under Article 4(3) because eligibility is limited to certain regions.
Shema je specifična tudi v skladu s členom 4(3), ker je upravičenost omejena na določene regije.
Accordingly, this variant should be considered countervailable.
V skladu z navedenim bi se za to različico lahko uvedli izravnalni ukrepi.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients which is found to exist during the IP.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se izračuna glede na ugodnosti za prejemnike, ki so bile ugotovljene v OP.
The two free/three half programme
Program dve leti brez, tri leta polovica
Income tax reduction for export-oriented FIEs
Zmanjšanje davka na dohodek za izvozno usmerjena PTN
Income tax benefit for FIEs based on geographical location
Olajšave pri davku od dohodka za PTN na podlagi geografske lege
Tax reduction for FIEs purchasing Chinese-made equipment
Znižanje davkov za PTN, ki kupujejo opremo, proizvedeno na Kitajskem
Tax offset for research and development by FIEs
Davčna izravnava za raziskave in razvoj PTN
The complaint alleged that FIEs are entitled to preferential tax policies for their R&D activities by way of a 150 percent tax offset of their expenses if these were increased by 10 percent or more as compared to the previous year.
V pritožbi je bilo navedeno, da so družbe upravičene do preferenčne davčne politike za svoje dejavnosti raziskav in razvoja v obliki 150-odstotne davčne izravnave njihovih izdatkov, če so se ti povečali za 10 % ali več v primerjavi s prejšnjim letom.
The GOC claimed that this scheme has been terminated with the enactment of the EIT law in 2008 and that no phase-out period was available.
Kitajska vlada je trdila, da je bila ta shema s sprejetjem Zakona EIT leta 2008 zaključena in da obdobje opuščanja ni bilo na voljo.