natgillin/translations-raw huggingface dataset:
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 investigation period 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.
Pomeni finančni prispevek indijske vlade, s katerim se zmanjša njen prihodek od dajatev, ki bi sicer zapadle v plačilo, za preiskovane izvoznike pa pomeni ugodnost, saj izboljša njihovo likvidnost.
The subsidy rates established in respect of this scheme for the three concerned companies for the investigation period amounted to 0,11 %, 1,89 % and 4,31 % respectively.
Poleg tega je shema DFIA zakonsko pogojena z opravljanjem izvoza, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
Duty Free Import Authorisation (‘DFIA’)
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
The detailed description of the DFIA is contained in paragraphs 4.2.1 to 4.2.47 of the FTP 09-14 and in paragraphs 4.31 to 4.36 of the HOP I 09-14.
Pri tem zlasti velja naslednje: (i) dopušča naknadno nadomestilo ali povračilo uvoznih dajatev za surovine, ki se porabijo v proizvodnem procesu drugega izdelka; (ii) ni sistema ali postopka preverjanja, ki bi potrdil, ali se surovine porabijo v proizvodnji izvoženega izdelka in katere so te surovine ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi, in (iii) prenosljivost potrdil/odobritev pomeni, da izvozniku, ki se mu odobri shema DFIA, dejansko ni treba uporabiti potrdila za uvoz surovin.
The DFIA is a post- and pre-export scheme which allows duty-free imports of goods determined according to SION norms, but which, in case of transferable DFIA, do not have to be necessarily used in the manufacture of the exported product.
En vzorčen indijski proizvajalec izvoznik je po razkritju trdil, da je sistem preverjanja, vzpostavljen v Indiji, razumen, učinkovit in v skladu s trgovinskimi praksami v Indiji, zato več ni „glavnega“ razloga za uvedbo izravnalnih ukrepov proti tej shemi.
The DFIA only covers the import of inputs as prescribed in the SION.
Preiskava v nasprotju s to trditvijo ni potrdila, da se lahko s sistemom preverjanja, vzpostavljenim v Indiji, preveri, ali se surovine porabijo v proizvodnji izvoženega izdelka in katere so te surovine ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
The import entitlement is limited to the quantity and value mentioned in the SION, but can be revised by regional authorities on request.
Proizvajalec poleg tega ni oporekal niti dejstvu, da sistem dopušča naknadno nadomestilo ali povračilo uvoznih dajatev za surovine, ki se porabijo v proizvodnem procesu drugega izdelka, niti da prenosljivost potrdil/odobritev pomeni, da izvozniku, ki se mu odobri shema DFIA, dejansko ni treba uporabiti potrdila za uvoz surovin.
The export obligation is subject to the minimum value addition requirement of 20 %.
Znesek subvencije za družbe, ki so uporabljale shemo DFIA, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, uvožen v skladu s podshemo v obdobju preiskave (števec).
The exports may be performed in anticipation of a DFIA authorisation, in which case the import entitlement is set in proportion of the provisional exports.
Subvencijska stopnja, ugotovljena za zadevno družbo v okviru te sheme v obdobju preiskave, znaša 4,95 %.
Once the export obligation is fulfilled, the exporter can request the transferability of the DFIA authorisation, which in practice means a permission to sell the duty-free import licence on the market.
Shema EPCGS je podrobno opisana v poglavju 5 Zunanjetrgovinske politike za obdobje 2009–2014 in poglavju 5 priročnika HOP I za obdobje 2009–2014.
One of the verified exporting producers used DFIA during the investigation period.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce in ponudnike storitev.
Conclusion on DFIA
Družbi je pod pogojem, da izpolnjuje obveznost izvoza, dovoljeno uvažati (novo in do 10 let staro) investicijsko blago po znižani stopnji dajatve.
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.
V ta namen indijska vlada po vložitvi zahtevka in plačilu pristojbine izda dovoljenje EPCGS.
It constitutes a financial contribution of the GOI since it decreases duty revenue which would otherwise be due and it confers a benefit upon the investigated exporters since it improves their liquidity.
Shema določa znižano stopnjo uvozne dajatve v višini 3 % za vse investicijsko blago, uvoženo v okviru te sheme.
Furthermore, the DFIA is contingent in law upon export performance, and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Za izpolnjevanje obveznosti izvoza se mora uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
This scheme cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
V skladu z Zunanjetrgovinsko politiko za obdobje 2009–2014 se investicijsko blago lahko uvaža po 0-odstotni stopnji dajatve v okviru sheme EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
In particular: (i) it allows for ex-post refund or drawback of import charges on inputs which are consumed in the production process of another product; (ii) there is no verification system or procedure in place to confirm whether and which inputs are consumed in the production of process of the exported product or whether excess benefit occurred within the meaning of point (i) of Annex I and Annexes II and III to the basic Regulation; and (iii) the transferability of certificates/authorisations implies that an exporter granted a DFIA is under no obligation actually to use the certificate to import the inputs.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
Following disclosure one sampled Indian exporting producer argued that the verification system put in place in India is reasonable, effective and in line with commercial practices in India and thus the ‘primary’ reason to countervail the scheme no longer exists.
V tem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost brezcarinskega uvoza surovin, potrebnih za proizvodnjo takega investicijskega blaga.
In contrast to what was claimed, the investigation did not confirm that the verification system in place in India allows verification of whether and which inputs are consumed in the production of process of the exported product or whether excess benefit occurred within the meaning of point (i) of Annex I and Annexes II and III to the basic Regulation.
Lahko pa tudi zahteva subvencijo predvidenega izvoza glede dobave investicijskega blaga imetniku dovoljenja EPCGS.
Moreover, the producer did not dispute either that the system allows for ex-post refund or drawback of import charges on inputs, which are consumed in the production process of another product nor that the transferability of certificates/authorisations implies that an exporter granted a DFIA is under no obligation actually to use the certificate to import the inputs.
Ugotovljeno je bilo, da so tri vzorčene družbe v okviru sheme EPCGS prejele koncesije, ki bi lahko bile dodeljene zadevnemu izdelku v obdobju preiskave.
The subsidy amount for the companies which used the DFIA 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 investigation period (numerator).
Sklep o shemi EPCGS
The subsidy rates established in respect of this scheme for the single concerned company for the investigation period amounted to 4,95 %.
Shema EPCGS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
The detailed description of EPCGS is contained in chapter 5 of FTP 09-14 as well as in chapter 5 HOP I 09-14.
Znižanje dajatve pomeni finančni prispevek indijske vlade, saj ta koncesija zmanjša njen prihodek od dajatev, ki bi sicer zapadle v plačilo.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Poleg tega znižanje dajatve za izvoznika pomeni ugodnost, saj dajatve, ki jih družba privarčuje ob uvozu, izboljšajo njeno likvidnost.
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods up to 10 years old) at a reduced rate of duty.
Shema EPCGS je poleg tega zakonsko pogojena z opravljanjem izvoza, ker takšnih dovoljenj ni mogoče dobiti brez izpolnjevanja obveznosti izvoza.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Zato velja za specifično in je zanjo mogoče uvesti izravnalne ukrepe v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Sheme EPCGS ni mogoče šteti za dovoljen sistem povračil dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of export goods during a certain period.
Dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se to blago ne porabi v proizvodnji izvoženih izdelkov.
Under FTP 09-14 the capital goods can be imported with a 0 % duty rate under the EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
Znesek subvencije je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carinskih dajatev na uvoženo investicijsko blago v obdobju, ki ustreza običajnemu obdobju amortizacije takega investicijskega blaga v zadevni industriji.
The EPCGS licence holder can also source the capital goods indigenously.
Znesek subvencije za obdobje preiskave se je nato izračunal tako, da se je celotni znesek neplačanih carinskih dajatev delil z obdobjem amortizacije.
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.
Tako izračunan znesek, ki se nanaša na obdobje preiskave, je bil popravljen z dodatkom obresti za to obdobje, da izraža celotno vrednost ugodnosti med tem obdobjem.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
V ta namen se je kot primerna štela komercialna obrestna mera v Indiji v obdobju preiskave.
It was found that three companies in the sample received concessions under the EPCGS which could be allocated to the product concerned in the investigation period.
Ob predložitvi upravičenih zahtev so bile v skladu s členom 7(1)(a) osnovne uredbe odštete obvezne pristojbine za pridobitev subvencije, tako dobljen znesek subvencije pa določen kot števec.
Conclusion on EPCGS
V skladu s členom 7(2) in (3) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za ustrezne prihodke od izvoza v obdobju preiskave kot imenovalec, saj je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Dva vzorčena indijska proizvajalca izvoznika sta po razkritju zahtevala ponovno preverjanje izračuna zneska subvencije.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI's duty revenue which would be otherwise due.
Trdila sta, da se lahko zaradi tega razveljavi licenca EPCG; investicijsko blago bi se zato nabavljalo na domačem trgu, v tem primeru pa je predvideno plačilo osrednjih trošarin.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company's liquidity.
Vendar s tem v zvezi niso bile navedene nobene določene razveljavljene licence.
Furthermore, EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
To vprašanje tudi ni bilo izpostavljeno med preiskavo, ko bi bilo mogoče to trditev ustrezno preveriti.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Sicer pa je bil znesek subvencije določen na podlagi preverjene evidence surovin, ki jih je družba nabavljala v okviru te sheme.
EPCGS 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.
Subvencijska stopnja, ki je bila za to shemo v obdobju preiskave ugotovljena za zadevne tri družbe, znaša 0,37 %, 0,40 % oziroma 0,46 %.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I point (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Paketna shema spodbud („PSI“)
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
Da bi vlada Maharaštre spodbudila širjenje industrije na manj razvita območja, od leta 1964 v okviru sheme, splošno znane kot „paketna shema spodbud“, dodeljuje ugodnosti za enote, ki se na novo širijo v regijah v razvoju te države.
The subsidy amount for the investigation period was then calculated by dividing the total amount of the unpaid customs duty with the depreciation period.
Paketna shema spodbud iz leta 2007 je bila sprejeta 30. marca 2007 z resolucijo št. PSI-1707/(CR-50)/IND-8.
The amount so calculated, which is attributable to the investigation period, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
Navedeni resoluciji navajata kategorije industrij in družb, ki se lahko štejejo za upravičene do spodbud.
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
Da bi vlada Maharaštre spodbudila širjenje industrije na manj razvita območja, je zagotovila paket spodbud za nove/razširjene industrijske obrate v regijah v razvoju države Maharaštra.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted in accordance with Article 7(1)(a) of the basic Regulation to arrive at the subsidy amount as nominator.
Za namene te sheme Priloga I k Resoluciji razvršča državno območje v kategorijo območij, upravičenih do spodbud.
In accordance with Article 7(2) and (3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover during the investigation period as the denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Spodbud iz sheme iz leta 2007 pa ni mogoče koristiti, razen če je bil na podlagi sheme iz leta 2007 izdan certifikat o upravičenosti in je upravičenec izpolnil zahteve/pogoje iz certifikata o upravičenosti.
Following disclosure two sampled Indian exporting producers requested a re-examination of the calculation of the subsidy amount.
Certifikat o upravičenosti izda izvajalska agencija (državni organ), veljati pa začne z datumom začetka tržne proizvodnje upravičenca (imenovanega tudi upravičeni obrat).
They argued that an invalidation of an EPCG licence may occur and result in indigenous procurement of capital goods where Central Excise duty would apply.
Paketno shemo spodbud sestavlja več podshem, dva preverjena proizvajalca izvoznika pa sta v obdobju preiskave koristila ugodnost naslednjih dveh shem:
Also, this issue was not raised during the investigation, which would have allowed a proper verification of this claim.
subvencije za spodbujanje industrije („IPS“)
In any event, the determination of the subsidy amount was based on the verified company's record of inputs purchased under this scheme.
Shema oprostitve dajatve za električno energijo se dodeli upravičenim novim obratom s sedežem na določenih območjih za obdobje, navedeno v certifikatu o upravičenosti.
The subsidy rate established with regard to this scheme during the investigation period for the three companies concerned amounted to 0,37 %, 0,40 % and 0,46 % respectively.
V tem primeru sta zadevna proizvajalca izvoznika oproščena plačila dajatve za električno energijo za obdobje devetih oziroma sedmih let.
Package Scheme of Incentives
V drugih delih države bodo 100-odstotno izvozno usmerjeni obrati, obrati za informacijsko tehnologijo in biotehnologijo prav tako oproščeni plačila dajatve za električno energijo za obdobje desetih let.
In order to encourage the dispersal of industries to the less developed areas, the Government of Maharashtra (GOM) has been granting incentives to new expansion units set up in developing regions of the State, since 1964, under a scheme commonly known as the Package Scheme of Incentives.
Med preiskavo je bilo ugotovljeno, da je en proizvajalec izvoznik s sedežem v Maharaštri v obdobju preiskave koristil podshemo oprostitve dajatve za električno energijo.
The scheme has been amended several times since its introduction and the versions relevant to the current investigation are the versions of 2001 and 2007.
Upravičenec je na podlagi podsheme IPS upravičen do subvencije, ki znaša 75–100 % zneska upravičenih naložb minus znesek ugodnosti iz drugih podshem paketne sheme spodbud, kot je podshema EDE.
Package Scheme of Incentives of 2001 is dated 31 March 2001 and bears Resolution No IDL-1021/(CR-73)/IND-8.
Ugodnost se dodeli za obdobje, določeno v certifikatu o upravičenosti, in ne more presegati zneska DDV, ki je bil državi Maharaštra plačan v istem obdobju.
Package Scheme of Incentives of 2007 is dated 30 March 2007 and bears Resolution No PSI-1707/(CR-50)/IND-8.
Upravičene naložbe zajemajo odhodke za naložbe v gradnjo, stroje in opremo.
The abovementioned Resolutions list the categories of industries and enterprises which can be considered eligible for incentives.
Med preiskavo je bilo ugotovljeno, da sta podshemo IPS koristila dva proizvajalca izvoznika s sedežem v Maharaštri.
In order to encourage the dispersal of industries to the less developed areas, the Maharashtra Government has provided a package of incentives to new/expansion industrial units set up in the developing region of the Maharashtra State.
Dva vzorčena indijska proizvajalca izvoznika sta po razkritju trdila, da se podshema IPS vlade Maharaštre ne uporablja neposredno ali posredno za faze proizvodnje, izdelave ali izvoza rezanih poliestrskih vlaken, ugodnost pa je odvisna od zneska plačanih domačih davkov.
For the purpose of the Scheme, Annex I to the Resolution classifies the State areas eligible for incentives.
Trdila sta tudi, da cilj sheme ni zagotoviti ugodnosti proizvajalcem izvoznikom, ampak nadomestiti stroške, ki nastanejo zaradi zaostalosti regije, zato se izravnalni ukrepi za to shemo ne morejo uvesti.
However, the incentives under the 2007 Scheme cannot be claimed unless an Eligibility Certificate has been issued under the 2007 Scheme and the beneficiary has complied with the stipulations/conditions of the eligibility certificate.
Poleg tega sta trdila, da bi bilo treba to shemo obravnavati kot finančno subvencijo, ne pa kot ponavljajočo se subvencijo, skupna prejeta ugodnost pa bi morala biti porazdeljena v običajni amortizacijski dobi subvencioniranega kapitala.
The latter is issued by the Implementing Agency (State bod) with effect from the date of commencement of commercial production of the beneficiary (also called an eligible unit).
Glede tega je preiskava pokazala, kot je bilo navedeno v uvodni izjavi 220, da se subvencija izplačuje letno za upravičene naložbe, tj. izdatke za gradnjo, stroje in opremo.
The PSI is composed of several sub-schemes, of which the following two conferred benefit upon two verified exporting producer during the investigation period:
Take naložbe so neposredno povezane z rezanimi poliestrskimi vlakni.
Electricity Duty Exemption (EDE)
Letni znesek, ki ga je mogoče zahtevati, je omejen z zneskom domačih davkov, plačanih vladi Maharaštre v istem obdobju, vendar to ne spremeni dejstva, da letna ugodnost vlade Maharaštre pomeni finančni prispevek indijske vlade, ta pa ugodnost dodeli preiskovanim proizvajalcem izvoznikom.
Industrial Promotion Subsidy (IPS)
Letno izplačana subvencija ni enaka finančni subvenciji, čeprav so podlaga za takšno plačilo naložbe v investicijsko blago.
EDE is granted to eligible new units set up in specified areas for a period specified in the Eligibility Certificates.
Sklep o podshemah EDE in IPS
In the current case the two exporting producers concerned are exempted from the payment of the Electricity Duty respectively for 9 year and 7 years.
Obe podshemi sta subvenciji v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe, saj pomenita finančni prispevek indijske vlade, ki predstavlja ugodnost za preiskovane izvoznike.
In other parts of the State, 100 % exported oriented units, Information Technology and Bio-Technology units are exempted from payment of Electricity Duty for a period of 10 years.
Subvencijski podshemi sta je specifični v smislu člena 4(3) osnovne uredbe, saj se je z zakonodajo, v skladu s katero deluje organ, ki podeljuje subvencije, omejil dostop do te sheme na nekatera podjetja znotraj določene geografske regije.
During the investigation it was found that one exporting producer located in Maharashtra benefited from the electricity duty exemption sub-scheme during the investigation period.
Zato bi bilo treba za to subvencijo uvesti izravnalne ukrepe.
IPS entitles the beneficiary to a subsidy equivalent to a percentage comprised between 75 % and 100 % of the amount of eligible investments less the amount of benefits derived from other sub-schemes of the PSI scheme, such as the EDE.
V skladu s členom 3(2) in členom 5 osnovne uredbe se znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, izračuna na podlagi ugodnosti za prejemnika v zvezi z zadevnim izdelkom, ki je bila ugotovljena v obdobju preiskave.
The benefit is conferred over a period of time specified in the Eligibility Certificate and cannot exceed the amount of VAT tax paid to the State of Maharashtra over the same period.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije (števec) dodeljen za celotni prihodek od prodaje zadevnega izdelka proizvajalca izvoznika v obdobju preiskave, ker subvencija ni pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The eligible investments are capital expenditure made in building, plant and machinery.
Subvencijska stopnja, ugotovljena za edino družbo, ki je koristila to ugodnost, v okviru podsheme EDE v obdobju preiskave, znaša 0,31 %.
During the investigation it was found that two exporting producers located in Maharashtra benefited from the IPS sub-scheme.
Subvencijska stopnja, ugotovljena za zadevni družbi v okviru podsheme IPS v obdobju preiskave, znaša 1,03 % oziroma 1,91 %.
Following disclosure two sampled Indian exporting producers argued that the IPS sub-scheme offered by the GOM does not apply to the stages of manufacturing, production or export of PSF, either directly or indirectly, and that the benefit is dependent on the amount of domestic taxes paid.
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi