natgillin/translations-raw huggingface dataset:
It was found that the two companies received concessions under the EPCGS which could be allocated to the product concerned during the IP.
Ker so merila za upravičenost praktično enaka, ni mogoče trditi, da je bila shema EPCGS ukinjena, zato se proti njej ne bi več smeli uvesti izravnalni ukrepi.
Conclusion on the EPCGS
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago v obdobju, ki odraža običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Da bi se izrazila polna vrednost denarja v času, je bil tako izračunani znesek, ki se pripiše obdobju preiskave, prilagojen tako, da so se mu za to obdobje dodale obresti.
The duty reduction constitutes a financial contribution by the GoI, since this concession decreases the GoI's duty revenue which would be otherwise due.
V ta namen se je za primerno štela komercialna obrestna mera v Indiji v obdobju preiskave.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company's liquidity.
V skladu s členom 7(2) in (3) osnovne uredbe se je ta znesek subvencije dodelil za ustrezne prihodke od izvoza v obdobju preiskave kot ustrezen imenovalec, ker je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
Družba ECL je po dokončnem razkritju trdila, da se shema EPCGS uporablja pri celotni proizvodnji cevi iz nodularnega litega železa in ne le za proizvodnjo izvoznega blaga.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Zato je zahtevala, da se subvencija izračuna na podlagi skupnih prihodkov in ne na podlagi prihodkov od izvoza.
The 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.
Komisija je zavrnila to trditev, ker je subvencija, kot je že navedeno zgoraj, odvisna samo od opravljenega izvoza.
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.
Ta pristop je tudi skladen s prakso Komisije glede iste sheme [14].
The new five-year Foreign Trade Policy 2015-2020 maintained this scheme, although it provides only for the 0 % duty option.
Isti proizvajalec izvoznik je zahteval, da se pri ugodnosti ne upoštevajo vnosi/stroji, ki so bili amortizirani že veliko pred obdobjem preiskave.
Since the eligibility criteria are basically the same, it cannot be said that the EPCGS was discontinued and thus should no longer be countervailable.
Komisija je sprejela to trditev in ustrezno obvestila družbo.
The amount of countervailable subsidies 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.
Ugotovljena stopnja subvencije za to shemo je v obdobju preiskave za skupino ECL Group znašala 0,03 %, za družbo Jindal Saw India pa 0,38 %.
The amount so calculated, which is attributable to the IP, has been adjusted by adding interest during this period in order to reflect the full time value of the money.
Shema za povračilo dajatev (DDS)
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
Shema DDS je podrobno opisana v pravilih o povračilu carin in osrednjih trošarin iz leta 1995, kakor so bila spremenjena z zaporednimi uradnimi obvestili.
In accordance with Article 7(2) and 7(3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover during the IP as the appropriate denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Do te sheme je upravičen vsak proizvajalec izvoznik ali trgovec izvoznik.
After definitive disclosure, ECL claimed that EPCGS are used in the total production of the ductile iron pipes and not only for the production of the exported goods.
Upravičeni izvoznik lahko zaprosi za znesek povračila, ki je izračunan kot delež vrednosti FOB izdelkov, izvoženih v okviru te sheme.
Therefore, it requested that the subsidy should be calculated on the basis of the total turnover rather than on the basis of the export turnover.
Indijska vlada je določila stopnje vračil za številne izdelke, vključno z zadevnim izdelkom.
The Commission rejected this claim since, as already indicated above, the subsidy is contingent upon export performance only.
Te stopnje so določene glede na povprečno količino ali vrednost materiala, uporabljenega kot surovine za proizvodnjo izdelka, in glede na povprečni znesek dajatev, plačanih za surovine.
This approach is also consistent with the Commission's practice on the same scheme [14].
Uporabljajo se ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
The same exporting producer requested that the benefit should not take into account entries/machines which have already been depreciated long before the IP.
Stopnja DDS za zadevni izdelek je v obdobju preiskave znašala 1,9 % vrednosti FOB.
The Commission accepted this claim and informed the company accordingly.
Za upravičenost do ugodnosti iz te sheme mora družba izvažati.
The subsidy rate established with regard to this scheme during the IP for the ECL Group amounted to 0,03 % and for the company Jindal Saw India amounted to 0,38 %.
V trenutku, ko se odpremni podatki vnesejo v carinski strežnik (ICEGATE), se označi, da izvoz poteka v okviru sheme DDS, znesek DDS pa se nepreklicno določi.
Duty Drawback Scheme (DDS)
Potem ko odpremna družba vloži splošni izvozni manifest in ko carinski urad ustrezno primerja navedeni dokument s podatki iz izvozne odpremnice, so izpolnjeni vsi pogoji za odobritev plačila zneska povračila bodisi z neposrednim plačilom na izvoznikov bančni račun bodisi z denarnim nakazilom.
The detailed description of the DDS is contained in the Custom & Central Excise Duties Drawback Rules, 1995 as amended by successive notifications.
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji (BRC).
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar bo indijska vlada izterjala izplačani znesek, če izvoznik ne predloži BRC v določenem roku.
An eligible exporter can apply for drawback amount which is calculated as a percentage of the FOB value of products exported under this scheme.
Znesek povračila se lahko porabi za kateri koli namen.
The drawback rates have been established by the GoI for a number of products, including the product concerned.
Dejansko se lahko v skladu z indijskimi računovodskimi standardi znesek povračila dajatev po obračunskem načelu knjiži kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
They are determined on the basis of the average quantity or value of materials used as inputs in the manufacturing of a product and the average amount of duties paid on inputs.
Ugotovljeno je bilo tudi, da sta bili indijski družbi v obdobju preiskave deležni ugodnosti v okviru sheme DDS.
They are applicable regardless of whether import duties have actually been paid or not.
Sklep o shemi DDS
The DDS rate for the product concerned during the IP was 1,9 % of the FOB value.
Shema DDS zagotavlja subvencije v smislu člena 3(1)(a)(i) in člena 3(2) osnovne uredbe.
To be eligible to benefits under this scheme, a company must export.
Tako imenovani znesek povračila dajatve je finančni prispevek indijske vlade, saj je izplačan v obliki neposrednega prenosa sredstev s strani indijske vlade.
At the moment when shipment details are entered in the customs server (Icegate), it is indicated that the export is taking place under the DDS and the DDS amount is fixed irrevocably.
V zvezi z uporabo teh sredstev ni omejitev.
After the shipping company has filed the Export General Manifest (EGM) and the customs office has satisfactorily compared that document with the shipping bill data, all conditions are fulfilled to authorise the payment of the drawback amount by either direct payment on the exporter's bank account or by draft.
Poleg tega znesek povračila dajatev pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (BRC).
Indijska vlada določi stopnjo povračila dajatev za izvoz za vsak izdelek posebej.
This document can be provided after the drawback amount has been paid but the GOI will recover the paid amount if the exporter fails to submit the BRC within a given delay.
Čeprav se subvencija imenuje povračilo dajatev, shema nima značilnosti dovoljenega sistema povračila dajatev ali nadomestnega sistema povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
The drawback amount can be used for any purpose.
Gotovinsko plačilo izvozniku ni povezano z dejanskim plačilom uvoznih dajatev za surovine, prav tako pa ni dobropis za dajatve, ki bo uporabljen za izravnavo uvoznih dajatev za pretekli ali prihodnji uvoz surovin.
Indeed, in accordance with Indian accounting standards, the duty drawback amount can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Indijska vlada je po razkritju najprej trdila, da Komisija ni navedla zahtev, ki so bile po njenem mnenju nujne, da bi shema DDS predstavljala zakonit sistem povračila dajatev, in da ni navedla utemeljitve za tako ugotovitev.
It was also found that the two Indian companies received benefits under the DDS during the IP.
Drugič, po mnenju indijske vlade obstaja ustrezna povezava med stopnjami vračil, pa tudi dajatvami, plačanimi za surovine.
Conclusion on the DDS
Razlog za to je, da indijska vlada pri določanju stopnje povračila dajatev upošteva povprečno količino ali vrednost materiala, uporabljenega kot surovine za proizvodnjo izdelka, in povprečni znesek dajatev, plačanih za surovine.
The DDS provides subsidies within the meaning of Article 3(1)(a)(I) and Article 3(2) of the basic Regulation.
Družba ECL je navedla podobne argumente kot indijska vlada.
The so-called duty drawback amount is a financial contribution by the GoI as it takes form of a direct transfer of funds by the GoI.
Komisija zavrača te argumente iz naslednjih razlogov.
There are no restrictions as to the use of these funds.
V zvezi s prvim argumentom je Komisija pri razkritju navedla razloge, zaradi katerih ni štela sheme za dovoljen sistem povračila dajatev ali sistem nadomestnega povračila.
In addition, the duty drawback amount confers a benefit upon the exporter, because it improves its liquidity.
Dejansko je pojasnila, da gotovinsko plačilo izvozniku ni povezano z dejanskim plačilom uvoznih dajatev za surovine, prav tako pa ni dobropis za dajatve, ki bo uporabljen za izravnavo uvoznih dajatev za pretekli ali prihodnji uvoz surovin.
The rate of duty drawback for exports is determined by the GoI on a product by product basis.
V zvezi z drugo trditvijo Komisija meni, da domnevna povezava med stopnjami povračila in dajatvami, plačanimi za surovine, ne zadostuje, da bi shema izpolnjevala pravila iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
However, although the subsidy is referred to as a duty drawback, the scheme does not have the characteristics of a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Zlasti znesek kredita ni izračunan glede na dejansko uporabljene surovine.
The cash payment to the exporter is not linked to actual payments of import duties on raw materials and is not a duty credit to offset import duties on past or future imports of raw materials.
Poleg tega ne obstaja sistem ali postopek, ki bi potrdil, katere surovine so porabljene v proizvodnem postopku izvoženega izdelka in ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter Priloge II in Priloge III k osnovni uredbi.
After disclosure, the GoI first argued that the Commission has not provided the requirements which it considered imperative for DDS to constitute a legitimate duty drawback system or provided a rational for such a determination.
Ta trditev je bila prav tako zavrnjena.
Second, in the GoI's opinion, there is an adequate link between the drawback rates as well as the duties paid on raw materials.
Zato je treba plačilo v obliki neposrednega prenosa sredstev, ki ga izplača indijska vlada po tem, ko izvozniki opravijo izvoz, šteti za nepovratna sredstva indijske vlade, ki so po zakonu odvisna od opravljanja izvoza, zato velja, da je specifično in da se proti njemu lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
This is because the GoI takes into account the average quantity or value of materials used as inputs in the manufacturing of the product as well as the average amount of duties paid on inputs in determining the duty drawback rates.
Na podlagi navedenega se sklene, da se proti shemi DDS lahko uvedejo izravnalni ukrepi.
ECL put forward arguments similar to the ones of the GoI.
V skladu s členom 3(2) in členom 5 osnovne uredbe je Komisija znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunala glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
The Commission rejected these arguments for the following reasons.
Komisija je ob upoštevanju navedenega ugotovila, da je ugodnost dodeljena prejemniku takrat, ko se izvede izvozna transakcija v okviru te sheme.
On the first argument, the Commission stated in the disclosure the reasons for which it did not consider the scheme a permissible duty drawback system or substitution drawback system.
Takrat mora indijska vlada izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(i) osnovne uredbe.
Indeed, it clarified that the cash payment to the exporter is not linked to actual payments of import duties on raw materials and is not a duty credit to offset import duties on past or future imports of raw materials.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja znesek povračila, dodeljenega za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
Regarding the second claim, the Commission does not consider that the alleged link between the drawback rates and the duties paid on raw materials is sufficient in order for the scheme to 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.
Glede na navedeno je Komisija štela za ustrezno, da se ugodnosti v okviru sheme DDS izračunajo kot vsota zneskov povračil, prejetih za vse izvozne transakcije v okviru te sheme v obdobju preiskave v zvezi s pregledom.
In particular, the amount of credit is not calculated in relation to actual inputs used.
V skladu s členom 7(2) osnovne uredbe je Komisija te zneske subvencij dodelila za skupni promet od izvoza zadevnega izdelka v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
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.
Ena od dveh družb je izračunala delež surovin, ki jih je uporabila pri proizvodnji zadevnega izdelka in so bile uvožene ter je zanje plačala dajatve.
Therefore, this claim was also rejected.
Ta družba je pozneje, tako pred dokončnim razkritjem kot po njem, trdila, da če bi Komisija hotela izravnati ugodnost, dodeljeno v okviru sheme DDS, ne bi smela izravnati celotnega zneska, prejetega v okviru sheme DDS, temveč samo znesek, ki presega znesek dajatev, ki so bile dejansko plačane na uvoz surovin, uporabljenih pri proizvodnji zadevnega izdelka.
Consequently, the payment which takes form of a direct transfer of funds by the GoI subsequent to exports made by exporters has to be considered as a direct grant from the GoI contingent on export performance and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Trditev družbe je v svojih pripombah glede dokončnega razkritja podprla tudi indijska vlada.
In view of the above, it is concluded that DDS is countervailable.
Komisija je zavrnila to trditev, ker ta shema, kot je pojasnjeno v oddelku (d) „Sklep o shemi DDS“, ne glede na ime „povračilo dajatev“ v bistvu pomeni neposredni prenos sredstev in ne izpada prihodkov.
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, which was found to exist during the review investigation period.
Zato ni gotovo, da bo dežel surovin, ki se uvažajo in uporabljajo pri proizvodnji cevi iz nodularnega litega železa, ostal nespremenjen.
In this regard, the Commission established that the benefit is conferred on the recipient at the time when an export transaction is made under this scheme.
Ugotovljena stopnja subvencije za to shemo je v obdobju preiskave za skupino ECL Group znašala 1,66 %, za družbo Jindal Saw India pa 1,37 %.
At this moment, the GOI is liable to the payment of the drawback amount, which constitutes a financial contribution within the meaning of Article 3(1)(a)(I) of the basic Regulation.
Zagotavljanje železove rude za plačilo, ki je nižje od primernega
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of drawback which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
Uvod
In the light of the above, the Commission considered appropriate to assess the benefit under the DDS as being the sum of the drawback amounts earned on export transactions made under this scheme during the review investigation period.
Pritožnik je trdil, da so cene železove rude (glavne surovine za zadevni izdelke) v Indiji izkrivljene zaradi uvedbe izvozne dajatve na železovo rudo in politike dvojne prevoznine za železniški prevoz z namenom in učinkom subvencioniranja indijskih proizvajalcev zadevnega izdelka.
In accordance with Article 7(2) of the basic Regulation, the Commission allocated these subsidy amounts over the total 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.
Taka posredovanja naj bi znižala stroške te surovine v Indiji v primerjavi z drugimi trgi, na katere posredovanja indijske vlade ne vplivajo.
One of the two companies calculated the share of raw material used in the production of the product concerned which were imported and on which it paid duties.
Pritožnik je dodal, da indijska vlada s posredovanjem na trgu železove rude ne zagotavlja neposredno železove rude za plačilo, ki je nižje od primernega, ampak družbam, ki pridobivajo železovo rudo, zaupa to nalogo ali jim ukaže, naj to storijo.
This company subsequently claimed, both before and after definitive disclosure, that, if the Commission were to countervail the benefit conferred by the DDS, it should not countervail the total amount of DDS received, but only the amount in excess of the duties actually paid on imports of input used in the production of the product concerned.
Po mnenju pritožnika vlada vsem družbam v zasebni lasti in lasti države, ki pridobivajo železovo rudo, v Indiji zaupa naloge zagotavljanja železove rude za plačilo, ki je nižje od primernega, ali jim to ukaže v okviru strategije za pomoč železarski in jeklarski industriji.
The company's claim was also supported by the GoI in its comments to the definitive disclosure.
Analiza
The Commission rejected this claim because, as explained in Section (d) ‘Conclusion on the DDS’ above, notwithstanding the name ‘Duty Drawback’, this scheme is in essence a direct transfer of funds rather than revenue foregone.
Za ugotovitev obstoja subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, morajo biti prisotni trije elementi: (a) finančni prispevek, (b) ugodnost in (c) specifičnost (člen 3 osnovne uredbe).
Therefore, there is no certainty that the share of raw material imported and used in the production of ductile pipes will remain unchanged.
Finančni prispevek
The subsidy rate established with regard to this scheme during the IP for the ECL Group amounted to 1,66 % and for the company Jindal Saw India amounted to 1,37 %
V drugi alinei člena 3(1)(a)(iv) osnovne uredbe je navedeno, da finančni prispevek obstaja, če vlada: „zaupa ali ukaže zasebnemu organu, da opravi eno ali več vrst funkcij, opredeljenih v točkah (i), (ii) in (iii), ki so običajno zaupane vladi, in se ta praksa dejansko ne razlikuje od običajnih praks vlad“.
Provision of iron ore for less than adequate remuneration
V zadevi STO v zvezi z omejitvami izvoza je EU kot tretja stran ponudila posebni skupini svojo prvotno razlago teh določb, ki do takrat niso bile razložene [15].
Introduction
Po razkritju se je več strani sklicevalo na te predloge.
The complainant claimed that the prices of iron ore (the main raw material for the product concerned) in India are distorted due to the imposition of an export tax on iron ore and the dual freight policy for railway transport with the objective and the effect of subsidising the Indian producers of the product concerned.
Posebna skupina je odločila, da morajo zaradi običajnega pomena besed „zaupati“ in „ukazati“ iz člena 1.1(a)(1)(iv) Sporazuma o subvencijah in izravnalnih ukrepih ukrepi vlade vključevati pojem delegiranje (v primeru pooblastitve) ali ukaz (v primeru usmerjanja) [16].
Such interventions are said to reduce the cost of this raw material in India compared to other markets which are unaffected by the GoI's interventions.
Zavrnila je „argument vzroka in posledice“ ZDA ter prosila za izrecno in pritrdilno delegiranje ali ukaz [17].
The complainant added that by intervening on the iron ore market, the GoI is not directly providing iron ore at less than adequate remuneration but is entrusting or directing iron ore mining companies to do so.
Vendar je pritožbeni organ v poznejši zadevi menil, da je zamenjava besed „zaupati“ in „ukazati“ z „delegiranjem“ in „ukazom“ kot standard preveč toga [18].
In the complainant's view, all state-owned and privately-owned iron ore mining companies in India are entrusted or directed by the Government to carry out the tasks of providing iron ore for less than adequate remuneration as a part of a strategy to help the iron and steel industry.
Po mnenju pritožbenega organa se „pooblastitev“ pojavi, ko vlada zasebnemu organu naloži odgovornost, „usmerjanje“ pa se nanaša na primere, ko vlada nad zasebnim organom izvaja pooblastila [19].
Analysis
Vlada v obeh primerih uporablja zasebni organ kot posrednika za izvršitev finančnega prispevka in „v večini primerov bi se pričakovalo, da pooblastitev ali usmerjanje zasebnega organa vključuje neko obliko grožnje ali prisile“ [20].
Financial contribution
Pooblastitev in usmerjanje pomenita „aktivnejšo vlogo vlade in ne zgolj spodbude“ [23].