natgillin/translations-raw huggingface dataset:
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Dobropis FPS je finančni prispevek vlade Indije, saj bo dobropis na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek vlade Indije od dajatev, ki bi sicer zapadle v plačilo.
FPS credits are freely transferable and valid for a period of 24 months from the date of issue.
Poleg tega kredit FPS zagotavlja ugodnost za izvoznika, ker izboljša njegovo likvidnost.
Conclusion on FPS
Shema FPS je tudi zakonsko pogojena z opravljenim izvozom in zato specifična, proti njej pa se lahko v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
The FPS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe, saj ne izpolnjuje pravil iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
An FPS credit is a financial contribution by the GOI since the credit will eventually be used to offset import duties, thus decreasing the GOI's duty revenue which would otherwise be due.
Izvoznik zlasti nikakor ni zavezan, da v proizvodnem procesu dejansko porabi blago, uvoženo brez dajatev, znesek kredita pa ni izračunan glede na dejansko uporabljene surovine.
In addition, the FPS credit confers a benefit upon the exporter because it improves its liquidity.
Nadalje ne obstaja sistem ali postopek, ki bi potrdil, kateri vložki se porabijo v proizvodnem postopku izvoženega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v pomenu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Furthermore, the FPS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Izvoznik je tudi upravičen do ugodnosti v okviru FPS ne glede na to, ali sploh uvaža surovine.
This scheme 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 since it does not conform to the rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, še vedno upravičeni do ugodnosti iz sheme FPS.
In particular, an exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
V skladu s členom 3(2) in členom 5 osnovne uredbe je Komisija izračunala znesek subvencij, za katere se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I, and Annexes II and III of the basic Regulation.
Komisija je ob upoštevanju navedenega ugotovila, da je ugodnost dodeljena prejemniku takrat, ko se izvede izvozna transakcija v okviru te sheme.
Lastly, an exporter is eligible for the FPS benefits regardless of whether it imports any inputs at all.
V tistem trenutku se lahko vlada Indije odpove carinam, kar predstavlja finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the FPS.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja znesek dobropisa FPS, ki se dodeli za navedeno izvozno transakcijo, vlada Indije nima pravice odločati o tem, ali se subvencija dodeli.
In accordance with Article 3(2) and Article 5 of the basic Regulation, The Commission calculated the amount of countervailable subsidies in terms of the benefit conferred on the recipient found to exist during the review investigation period.
Glede na navedeno je po mnenju Komisije ustrezno, da se ugodnosti v okviru sheme FPS izračunajo kot vsota kreditov, prejetih za izvozne posle v okviru te sheme v obdobju preiskave v zvezi s pregledom.
In this regard, the Commission established that the benefit is conferred on the recipient at the point in time when an export transaction is made under this scheme.
Komisija je na podlagi navedenega ugotovila, da je stopnja subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom znašala 1,66 % za družbo Dhunseri in 1,27 % za družbo Reliance.
At that moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Umik in nadomestitev FPS
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of FPS credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
Komisija je ugotovila, da je družba Dhunseri v obdobju preiskave v zvezi s pregledom uporabljala shemo IEIS.
In the light of the above, the Commission considers appropriate to assess the benefit under the FPS as being the sum of the credits earned on export transactions made under this scheme during the review investigation period.
Podroben opis IEIS je opredeljen v odstavku 3.14.4 poglavja 3 dokumenta FTP in odstavku 3.8.3 poglavja 3 dokumenta HOP I 09-14.
Based on the above, the Commission established that the subsidy rates in respect of this scheme during the review investigation period amounted to 1,66 % for Dhunseri and 1,27 % for Reliance.
Shema je na voljo izvoznikom, ki so izvažali v fiskalnih letih 2011–2012 in 2012–2013.
On 1 April 2015, the Government of India published the new FTP for 2015 – 2020.
Shema je prilagojena regiji in zajema izvoz v ZDA, Evropo in Azijo, pa tudi v 53 držav Latinske Amerike in Afrike.
In the new FTP, FPS, together with four other schemes is replaced by Merchandise Export Incentive Scheme (MEIS).
Izvoznik bi bil upravičen do dobropisa za dajatve v višini 2 % dodatne rasti v finančnem letu v primerjavi s prejšnjim finančnim letom glede na vrednost FOB izvoza.
The Commission established that Dhunseri used IEIS during the review investigation period.
Izvoznik mora predložiti vlogo za uveljavljanje ugodnosti ob koncu ustreznega finančnega leta.
The detailed description of the IEIS is set out in Chapter 3 para 3.14.4 of FTP and Chapter 3 para 3.8.3 of HOP I 09-14.
Znesek ugodnosti se izračuna na podlagi skupnega prometa od izvoza, ki ga je dosegel izvoznik.
The scheme is available to exporters who exported during fiscal year 2011-12 and fiscal year 2012-13.
Dobropis za dajatve, izračunan in dodeljen na tej podlagi, se lahko prosto prenaša.
The objective of the Scheme is to incentivise incremental exports.
Tak dobropis se lahko uporabi tudi za nabavo na notranjem trgu in plačilo davka na storitve.
The scheme is region specific and covers exports to USA, Europe and Asian, as well as 53 countries in Latin America and Africa.
Sklep o IEIS
An exporter would be entitled for duty credit scrip of 2 % on the incremental growth during a financial year compared to the previous financial year on the FOB value of exports.
IEIS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
The exporter should submit its application claiming the benefit at the end of the relevant financial year.
Dobropis IEIS je finančni prispevek vlade Indije, saj bo dobropis na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek vlade Indije od dajatev, ki bi sicer zapadle v plačilo.
The quantum of benefit is calculated on the basis of the total export turnovers achieved by the exporter.
Poleg tega dobropis IEIS zagotavlja ugodnost za izvoznika, ker izboljša njegovo likvidnost.
The duty credit script calculated and granted on that basis is freely transferable.
Shema IEIS je tudi zakonsko odvisna od opravljenega izvoza in zato specifična, proti njej pa se lahko v skladu s členom 4(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
Such scrip is also eligible for domestic sourcing and for payment of Service Tax.
Izvoznik je tudi upravičen do ugodnosti v okviru sheme IEIS ne glede na to, ali sploh uvaža surovine.
Conclusion on IEIS
Za dodelitev ugodnosti zadošča, da izvoznik zgolj izvaža blago, ne da bi dokazal, da so bile uvožene kakršne koli surovine.
The IEIS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Tako so do ugodnosti iz sheme IEIS upravičeni celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina.
An IEIS credit is a financial contribution by the GOI since the credit will eventually be used to offset import duties, thus decreasing the GOI's duty revenue which would otherwise be due.
Komisija je izračunala znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, na podlagi ugodnosti za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
In addition, the IEIS credit confers a benefit upon the exporter because it improves its liquidity.
V skladu s členom 7(2) in (3) osnovne uredbe je Komisija ta znesek subvencije (števec) dodelila za promet od izvoza zadevnega izdelka v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Furthermore, the IEIS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4)(a) of the basic Regulation.
Komisija je na podlagi navedenega ugotovila, da je stopnja subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom za družbo Dhunseri znašala 0,74 %.
Lastly, an exporter is eligible for the IEIS benefits regardless of whether it imports any inputs at all.
V svojih pripombah na končno razkritje je družba Dhunseri trdila, da se je shema iztekla in da ni bila ponovno uvedena z novim dokumentom o zunanjetrgovinski politiki za obdobje 2015–2020.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Komisija je potrdila, da shema ni bila ponovno uvedena z novo zunanjetrgovinsko politiko in da se v skladu s členom 15(1) osnovne uredbe zato ne bi smelo uvesti ukrepov v zvezi z IEIS.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the IEIS.
Komisija je ustrezno spremenila splošno stopnjo subvencije, ki se uporablja za družbo Dhunseri.
The Commission calculated the amount of countervailable subsidies on the basis of the benefit conferred on the recipient, which is found to exist during the review investigation period.
Komisija je ugotovila, da je družba Reliance uporabljala ITIRAD v obdobju preiskave v zvezi s pregledom.
In accordance with Article 7(2) and (3) of the basic Regulation, the Commission allocated this subsidy amount (numerator) over the export turnover of the product concerned during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Shema ITIRAD je podrobno opisana v členu 35(2AB) ZDD.
Based on the above, the Commission established that the subsidy rate in respect of this scheme during the review investigation period amounted to 0,74 % for Dhunseri.
Do ugodnosti v okviru te sheme so upravičene družbe, ki poslujejo na področju biotehnologije ali na katerem koli področju izdelave ali proizvodnje katerega koli izdelka ali blaga, ki ni izdelek ali blago na seznamu enajstega programa.
In their comments on the final disclosure, Dhunseri argued that the scheme had expired and has not been re-introduced in the new FTP for 2015 – 2020.
Shema zajema družbe, ki sodelujejo v proizvodnji PET.
The Commission confirmed that the scheme has not been re-introduced with the new FTP and that, in accordance with Article 15(1) of the basic Regulation, no measure should thus be imposed with regard to IEIS.
Za vsak izdatek (razen stroškov zemljišča ali zgradbe) za interne objekte za raziskave in razvoj, ki ga odobri ministrstvo za znanstveno in industrijsko raziskovanje vlade Indije, je za namene davka na dohodek dovoljen odbitek zneska v višini 200 % dejansko nastalih stroškov.
The Commission amended the overall subsidy rate applicable to Dhunseri accordingly.
Sklep o ITIRAD
The Commission established that Reliance used ITIRAD during the review investigation period.
Shema ITIRAD zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 2(2) osnovne uredbe.
The detailed description of the ITIRAD is set out in section 35(2AB) of the ITA.
Znižanje davka iz člena 35(2AB) ZDD pomeni finančni prispevek vlade Indije, saj zmanjšuje prihodke vlade Indije od davka od dohodka, ki bi sicer zapadel v plačilo.
Companies engaged in the business of bio-technology or in any business of manufacture or production of any article or thing, not being an article or thing specified in the list of the Eleventh Schedule, are eligible for benefits under this scheme.
Poleg tega znižanje davka od dohodka družbi prinese korist, saj izboljša njeno likvidnost.
The scheme covers companies engaged in the production of PET.
Besedilo člena 35(2AB) ZDD dokazuje, da je ITIRAD s pravnega vidika specifična v smislu člena 4(2)(a) osnovne uredbe in torej takšna, da se proti njej lahko uvedejo izravnalni ukrepi.
For any expenditure (other than cost of land or building) on in-house research and development facilities as approved by the Department of Scientific and Industrial Research of the GOI, a deduction of a sum equal to 200 % of the costs actually incurred is permitted for income tax purposes.
Upravičenost do te sheme ni določena z objektivnimi merili, ki so nevtralna v smislu člena 4(2)(b) osnovne uredbe.
Conclusion on ITIRAD
Subvencije iz te sheme so dostopne samo nekaterim sektorjem, saj vlada Indije dostopa do nje ni omogočila vsem sektorjem.
The ITIRAD provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 2(2) of the basic Regulation.
Taka omejitev pomeni specifičnost, ker kategorija „skupina industrij“ iz člena 4(2) osnovne uredbe enako opisuje sektorske omejitve.
The tax deduction under section 35(2AB) of the ITA constitutes a financial contribution by the GOI, since it decreases the GOI's income tax revenue which would be otherwise due.
Ta omejitev ni gospodarske narave in horizontalne uporabe, kakršna sta omejevanje števila zaposlenih v podjetju ali velikost podjetja.
In addition, the income tax deduction confers a benefit upon the company, because it improves its liquidity.
Komisija je izračunala znesek subvencije na podlagi razlike med zapadlim davkom od dohodka za obdobje preiskave v zvezi s pregledom z uporabo določbe člena 35(2AB) ZDD in brez nje.
The wording of section 35(2AB) ITA proves that ITIRAD is de jure specific in the meaning of Article 4(2)(a) of the basic Regulation and therefore countervailable.
Ta subvencija se nanaša na celotno prodajo zadevnega izdelka, tj. domačo prodajo in izvoz.
Eligibility for this scheme is not governed by objective criteria, which are neutral within the meaning of Article 4(2)(b) of the basic Regulation.
Zato je bil znesek subvencije (števec) dodeljen za promet družbe v zvezi z zadevnim izdelkom v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec v skladu s členom 7(2) osnovne uredbe.
Benefits under this scheme are only available to certain industries since the GOI has not made this scheme available to all sectors.
Komisija je na podlagi navedenega ugotovila, da je za družbo Reliance stopnja subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom znašala 0,04 %.
Such limitation constitutes specificity, since the category ‘group of industries’ in Article 4(2) of the basic Regulation synonymously describes sector restrictions.
V svojih pripombah o končnem razkritju je družba Reliance trdila, da je kljub zgornjim navedbam, da shema ITIRAD velja za vso prodajo zadevnega izdelka, Komisija kot imenovalec pri izračunu stopnje subvencije za shemo uporabila le izvozno prodajo zadevnega izdelka.
This restriction is not economic in nature and horizontal in application such as a restriction on the number of employees or size of enterprise.
Po proučitvi te pripombe je Komisija ponovno ustrezno izračunala stopnjo subvencije.
The Commission calculated the subsidy amount on the basis of the difference between the income tax due for the review investigation period with and without the application of the provision of section 35(2AB) of the ITA.
Komisija je tako ugotovila, da je stopnja subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom za družbo Reliance znašala 0,01 %.
This subsidy relates to all sales, domestic and export, of the product concerned.
Shema spodbud Zahodne Bengalije 1999 (West Bengal Incentive Scheme – WBIS 1999)
Therefore, the subsidy amount (numerator) has been allocated over the company turnover related to the product concerned during the review investigation period as appropriate denominator in accordance with Article 7(2) of the basic Regulation.
Komisija je ugotovila, da je družba Dhunseri uporabljala WBIS 1999 v obdobju preiskave v zvezi s pregledom.
Based on the above, the Commission established that the subsidy rate in respect of this scheme during the review investigation period amounted to 0,04 % for Reliance.
Ta shema, kot jo izvaja vlada Zahodne Bengalije („VZB“), je podrobno opisana v uradnem obvestilu št. 580-CI/H z dne 22. junija 1999 ministrstva za trgovino in industrijo VZB.
In its comments on the final disclosure, Reliance argued that, despite noting above that ITIRAD relates to all sales of the product concerned, the Commission used only the export sales of the product concerned as the denominator in calculating the subsidy rate for the scheme.
Do ugodnosti iz te sheme. so upravičene družbe, ki ustanavljajo nove industrijske obrate ali izvajajo veliko širitev obstoječega industrijskega obrata na zaostalih območjih.
After analysing this comment, the Commission re-calculated the subsidy rate accordingly.
Kljub temu obstaja izčrpni seznam industrij, ki do teh ugodnosti niso upravičene (negativni seznam industrij), kar družbam z nekaterih področij delovanja onemogoča koriščenje teh spodbud.
The Commission thus established that the subsidy rate in respect of this scheme during the review investigation period amounted to 0,01 % for Reliance.
Država Zahodna Bengalija upravičenim industrijskim podjetjem priznava spodbude v obliki številnih ugodnosti, vključno z oprostitvijo centralnega prometnega davka in odpustom centralnega davka na dodano vrednost na prodajo končnega blaga, da bi spodbudila industrijski razvoj gospodarsko zaostalih območij te države.
West Bengal Incentive Scheme 1999 (WBIS 1999)
V okviru te sheme morajo družbe vlagati v zaostala območja.
The Commission established that Dhunseri used WBIS 1999 during the review investigation period.
Ta območja, ki predstavljajo nekatere ozemeljske enote v Zahodni Bengaliji, so glede na gospodarski razvoj razdeljena na različne kategorije, hkrati pa obstajajo razvita območja, ki so iz uporabe teh shem spodbud izključena.
The detailed description of this scheme as applied by the Government of West Bengal (‘GOWB’) is set out in Notification No 580-CI/H of 22 June 1999 of the GOWB Commerce & Industries Department.
Glavni merili za določitev višine spodbud sta velikost naložbe in območje, kjer družba ima sedež ali ga bo imela.
Companies setting up a new industrial establishment or making a large-scale expansion of an existing industrial establishment in backward areas are eligible to avail benefits under this scheme.
Sklep o WBIS 1999
Nevertheless, an exhaustive list of ineligible industries (negative list of industries) exists, preventing companies in certain fields of operations from benefiting from the incentives.
Ta shema določa subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
The State of West Bengal grants to eligible industrial enterprises incentives in the form of a number of benefits, including an exemption of central sales tax (‘CST’) and a remission of central value added tax (‘CENVAT’) on sales of finished goods, in order to encourage the industrial development of economically backward areas within this State.
Pomeni finančni prispevek VZB, ker dodeljene spodbude, v tem primeru oprostitev centralnega prometnega davka in odpust centralnega davka na dodano vrednost na prodajo končnega blaga, zmanjšajo prihodek od davka, ki bi sicer zapadel v plačilo.
Under this scheme, companies must invest in backward areas.
Poleg tega te spodbude pomenijo ugodnost za družbo, saj izboljšajo njeno finančno stanje, ker sicer zapadli davki niso plačani.
These areas, which represent certain territorial units in West Bengal are classified according to their economic development into different categories while at the same time there are developed areas excluded from the application of the incentive schemes.
Nadalje je ta shema regionalno specifična v smislu člena 4(2)(a) in člena 4(3) osnovne uredbe, ker je na voljo samo tistim družbam, ki so vlagale v nekatera geografska območja v pristojnosti zadevne države.
The main criteria to establish the amount of the incentives are the size of the investment and the area in which the enterprise is or will be located.
Ni na voljo družbam zunaj teh območij, poleg tega je stopnja ugodnosti odvisna od zadevnega območja.
Conclusion on WBIS 1999
Proti shemi WBIS 1999 se zato lahko uvedejo izravnalni ukrepi.
This scheme provides subsidies within the meaning of Articles 3(1)(a)(ii) and 3(2) of the basic Regulation.
Komisija je izračunala znesek subvencije na osnovi zneska prometnega davka in CENVAT na prodajo končnega blaga, ki bi sicer v obdobju preiskave v zvezi s pregledom zapadel v plačilo, vendar je v okviru te sheme ostal neplačan.
It constitutes a financial contribution by the GOWB, since the incentives granted, in the present CST exemption and CENVAT remission on sales of finished goods, decrease tax revenue which would be otherwise due.
V skladu s členom 7(2) osnovne uredbe je ta višina subvencije (števec) dodeljena na celotno prodajo v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker subvencija ni pogojena z izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
In addition, these incentives confer a benefit upon a company, because they improve its financial situation since taxes otherwise due are not paid.
Komisija je na podlagi navedenega ugotovila, da je za družbo Dhunseri stopnja subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom znašala 0,09 %.
Furthermore, this scheme is regionally specific in the meaning of Articles 4(2)(a) and 4(3) of the basic Regulation since it is only available to certain companies having invested within certain designated geographical areas within the jurisdiction of the State concerned.
Iztek upravičenosti do ugodnosti v okviru sheme WBIS 1999
It is not available to companies located outside these areas and, in addition, the level of benefit is differentiated according to the area concerned.
Družba Dhunseri je bila upravičena do ugodnosti iz sheme za obdobje 11 let po upravičeni veliki širitvi zmogljivosti.
The WBIS 1999 is therefore countervailable.
VIŠINA SUBVENCIJ, PROTI KATERIM SE LAHKO UVEDEJO IZRAVNALNI UKREPI