natgillin/translations-raw huggingface dataset:
In the light of the above, the Commission considers 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.
Komisija je tako ugotovila, da sta stopnji subvencije glede na zadevno shemo v obdobju preiskave v zvezi s pregledom znašali 3,27 % za družbo Dhunseri in 1,09 % za družbo Reliance.
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.
Družba Reliance je navedla, da se je ugodnost v okviru DDS po obdobju preiskave v zvezi s pregledom zmanjšala s 3 % na 2,4 %.
The Commission thus established that the subsidy rates in respect of this scheme during the review investigation period amounted to 3,27 % for Dhunseri and 1,09 % for Reliance.
Družba Reliance je trdila, da je ta sprememba trajne narave, zato bi bilo treba to upoštevati pri izračunu ugodnosti v okviru DDS.
Reliance noted that the benefit under DDS has been reduced from 3 % to 2,4 % after the review investigation period.
Družba Reliance je trdila tudi, da bi morala biti ugodnost, izračunana na podlagi DDS, omejena na presežna plačila, ki jih je prejela družba Reliance, saj bi bilo treba DDS obravnavati kot shemo za povračilo dajatev, ki je dovoljena v skladu s členom 3(1)(a)(ii) osnovne uredbe.
Reliance argued that, since this change is of lasting nature, this should be taken into consideration when calculating the benefit under DDS.
V zvezi z zmanjšanjem ugodnosti v okviru DDS Komisija opozarja, da se v skladu s členom 5 osnovne uredbe znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračuna glede na ugodnost za prejemnika, ki se ugotovi v obdobju preiskave o subvencioniranju.
Reliance also argues that the benefit calculated on the basis of DDS should be restricted to the excess benefits received by Reliance, as DDS should be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation.
To ne velja pri trenutni preiskavi, zato bi bilo treba ta argument zavrniti.
Regarding the decrease of the benefit under DDS, the Commission notes that according to Article 5 of the basic Regulation ‘the amount of countervailable subsidies shall be calculated in terms of the benefit conferred on the recipient which is found to exist during the investigation period for subsidisation’.
V zvezi s trditvijo, da bi se morala DDS obravnavati kot shema za povračilo dajatev, ki je dovoljena v skladu s členom 3(1)(a)(ii) osnovne uredbe, niso bili predloženi dodatni argumenti, ki bi podpirali to trditev.
This is not the case in the current investigation and therefore this argument should be rejected.
Ta trditev je zato zavrnjena.
Regarding the claim that DDS should be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation, no further arguments to support this claim were put forward.
Komisija je ugotovila, da je družba Reliance v okviru sheme EPCGS prejela koncesije, ki bi lahko bile dodeljene zadevnemu izdelku v obdobju preiskave v zvezi s pregledom.
This claim is therefore rejected.
Podroben opis EPCGS je v poglavju 5 dokumenta FTP 09-14 in poglavju 5 dokumenta HOP I 09-14.
The Commission established that Reliance received concessions under the EPCGS, which could be allocated to the product concerned in the review investigation period.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, povezani s podpornimi izdelovalci, ter izvajalci storitev.
The detailed description of EPCGS is contained in chapter 5 of FTP 09-14 as well as in chapter 5 HOP I 09-14.
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in do 10 let starega) po znižani stopnji dajatve.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Vlada Indije v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
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 določa znižano stopnjo uvozne dajatve v višini 3 % za vse investicijsko blago, uvoženo v okviru te sheme.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Za izpolnjevanje obveznosti izvoza se mora uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
V skladu s FTP 09-14 se investicijsko blago lahko uvaža po ničelni stopnji dajatve v okviru EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
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.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
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.
V takem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
The EPCGS licence holder can also source the capital goods indigenously.
Domači proizvajalec lahko zahteva tudi ugodnosti iz predvidenega izvoza v zvezi z dobavo investicijskega blaga lastniku dovoljenja EPCGS.
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.
Sklep o EPCGS
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Shema EPCGS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
Conclusion on EPCGS
Znižanje dajatve je finančni prispevek vlade Indije, ker ta koncesija zmanjša prihodek vlade Indije od dajatev, ki bi sicer zapadle v plačilo.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Poleg tega znižanje dajatve pomeni ugodnost za izvoznika, saj ob uvozu privarčevane dajatve izboljšajo likvidnost družbe.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI's duty revenue which would be otherwise due.
Shema EPCGS je poleg tega zakonsko pogojena z opravljenim izvozom, ker takšnih dovoljenj ni mogoče dobiti brez zaveze za izvoz.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company's liquidity.
Zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
Furthermore, EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
EPCGS ni mogoče šteti za dovoljen sistem povračil dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Dovoljeni sistemi, določeni v točki (i) Priloge I k osnovni uredbi, ne zajemajo investicijskega blaga, ker se to blago ne uporablja v proizvodnji izvoznih izdelkov.
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 znesek subvencije izračunala v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carinskih dajatev na uvoženo investicijsko blago v obdobju, ki kaže običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
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.
Znesek subvencije za obdobje preiskave v zvezi s pregledom se je nato izračunal tako, da se je celotni znesek neplačanih carinskih dajatev delil z obdobjem amortizacije.
The Commission calculated the subsidy amount 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.
Tako izračunan znesek, ki se nanaša na obdobje preiskave v zvezi s pregledom, je bil popravljen z dodatkom obresti za to obdobje, da izraža celotno vrednost ugodnosti med tem obdobjem.
The subsidy amount for the review investigation period was then calculated by dividing the total amount of the unpaid customs duty with the depreciation period.
V ta namen se je štela za primerno komercialna obrestna mera v Indiji v obdobju preiskave.
The amount so calculated, which is attributable to the review investigation period, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
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.
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
V skladu s členom 7(2) in (3) osnovne uredbe je Komisija ta znesek subvencije dodelila za promet od izvoza zadevnega izdelka v obdobju preiskave v zvezi s pregledom kot imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
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 numerator.
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 0,43 %.
In accordance with Article 7(2) and (3) of the basic Regulation, the Commission allocated this subsidy amount over the export turnover of the product concerned during the review 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.
Komisija je ugotovila, da sta vložnika uporabljala FMS 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 0,43 % for Reliance.
Shema FMS je podrobno opisana v odstavku 3.14 dokumenta FTP 09-14 in odstavku 3.8 dokumenta HOP I 09-14.
The Commission established that the applicants used FMS during the review investigation period.
V skladu s to shemo je izvoz vseh izdelkov, vključno z izvozom rezanih PET, v države, navedene v preglednicah 1 in 2 v Dodatku 37(C) dokumenta HOP I 09-14, upravičen do dobropisa za dajatve v višini 3 % vrednosti FOB.
The detailed description of FMS is contained in paragraph 3.14 of FTP 09-14 and in paragraph 3.8 of HOP I 09-14.
Od 1. aprila 2011 je izvoz vseh izdelkov v države, navedene v preglednici 3 v Dodatku 37(C) (trgi posebne usmeritve), upravičen do dobropisa za dajatve v višini 4 % vrednosti FOB.
Under this scheme exports of all products which include exports of PET to countries notified under Tables 1 and 2 of Appendix 37(C) of HOP I 09-14 are entitled to duty credit equivalent to 3 % of the FOB value.
Nekatere izvozne dejavnosti so izključene iz te sheme, npr. izvoz uvoženega ali pretovorjenega blaga, predvideni izvoz, izvoz storitev in prihodek od izvoza enot, ki poslujejo v posebnih ekonomskih conah/izvozno usmerjenih enotah.
As of 1 April 2011, exports of all products to countries notified under Table 3 of Appendix 37(C) (‘Special Focus Markets’) are entitled to a duty credit equivalent to 4 % of the FOB value.
Dobropisi za dajatve po FMS se lahko prosto prenašajo in so veljavni 24 mesecev od datuma izdaje zadevnega certifikata o upravičenju do dobropisa.
Certain types of export activities are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
Lahko se uporabljajo za plačilo carin na poznejši uvoz kakršnih koli surovin ali blaga, vključno z investicijskim blagom.
The duty credits under FMS are freely transferable and valid for a period of 24 months from the date of issue of the relevant credit entitlement certificate.
Certifikat o upravičenju do dobropisa se izda iz pristanišča, iz katerega je bil opravljen izvoz, in po izvedbi izvoza ali odpremi blaga.
They can be used for payment of custom duties on subsequent imports of any inputs or goods including capital goods.
Dokler vložnik organom zagotavlja izvode vse ustrezne izvozne dokumentacije (npr. izvoznega naloga, računov, odpremnic, bančnih potrdil o realizaciji), vlada Indije nima pravice odločati o dodeljevanju dobropisov za dajatve.
The credit entitlement certificate is issued from the port from which the exports have been made and after realisation of exports or shipment of goods.
Sklepi o FMS
As long as the complainant provides to the authorities copies of all relevant export documentation (e.g. export order, invoices, shipping bills, bank realisation certificates), the GOI has no discretion over the granting of the duty credits.
FMS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
Conclusion on FMS
Dobropis za dajatve FMS je finančni prispevek vlade Indije, ker bo ta dobropis na koncu uporabljen za izravnavo uvoznih dajatev in se bo zato zmanjšal prihodek vlade Indije od dajatev, ki bi sicer zapadle v plačilo.
The FMS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Poleg tega dobropis za dajatve FMS pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
A FMS duty 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 be otherwise due.
Poleg tega je shema FMS zakonsko pogojena z opravljanjem izvoza, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
In addition, the FMS duty credit confers a benefit upon the exporter, because it improves its liquidity.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali sistem nadomestnega povračila smislu člena 3(1)(a)(ii) osnovne uredbe.
Furthermore, FMS 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.
Ne izpolnjuje strogih 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.
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.
Izvoznik ni nikakor zavezan dejansko porabiti blaga, uvoženega brez dajatev, v proizvodnem postopku, in znesek kredita ni izračunan glede na porabljene surovine.
It does not conform to the strict rules laid down in Annex I point (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ni sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoznega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
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.
Izvoznik je tudi upravičen do ugodnosti iz sheme FMS ne glede na to, ali sploh uvaža kakršne koli surovine.
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 point (i) of Annex I and Annexes II and III of the basic Regulation.
Za dodelitev ugodnosti zadošča, da izvoznik zgolj izvaža blago, ne da bi moral dokazati, da so bili uvožene kakršne koli surovine.
An exporter is eligible for FMS benefits regardless of whether it imports any inputs at all.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, upravičeni do ugodnosti iz sheme FMS.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without having to demonstrate that any input material was imported.
Poleg tega lahko izvoznik uporabi dobropise za dajatve v okviru FMS za uvoz investicijskega blaga, čeprav investicijsko blago ni zajeto v področje uporabe dovoljenih sistemov povračil dajatev, kakor je določeno v točki (i) Priloge I k osnovni uredbi, ker se to blago ne uporablja v proizvodnji izvoznih izdelkov.
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 FMS.
Znesek subvencij, proti katerim je mogoče uvesti izravnalne ukrepe, je bil izračunan na podlagi ugodnosti za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom, kakor sta jo vložnika knjižila po načelu nastanka poslovnega dogodka kot prihodek v fazi izvozne transakcije.
Moreover, an exporter can use FMS duty credits in order to import capital goods although capital goods are not covered by the scope of permissible duty drawback 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.
V skladu s členom 7(2) in (3) osnovne uredbe je bil ta znesek subvencije dodeljen za zadevne prihodke od izvoza med obdobjem preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The amount of countervailable subsidies was calculated on the basis of the benefit conferred on the recipient, which is found to exist during the review investigation period as booked by the applicants on an accrual basis as income at the stage of export transaction.
Komisija je na podlagi navedenega ugotovila, da je stopnja subvencije na podlagi zadevne sheme v obdobju preiskave v zvezi s pregledom znašala 0,41 % za družbo Dhunseri in 1,16 % za družbo Reliance.
In accordance with Article 7(2) and (3) of the basic Regulation this subsidy amount (numerator) has been allocated 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.
Umik in nadomestitev sheme FMS
Based on the above, the Commission established that the subsidy rates in respect of this scheme during the review investigation period amounted to 0,41 % for Dhunseri and 1,16 % for Reliance.
MEIS se ne uporablja za izvoz zadevnega izdelka, saj PET ni na seznamu priglašenih izdelkov.
Withdrawal and replacement of FMS
V skladu s členom 15(1) osnovne uredbe se v zvezi s to shemo subvencij ne sme uvesti noben ukrep.
In the new FTP, FMS, together with four other schemes, is replaced by Merchandise Export Incentive Scheme (MEIS).
Podroben opis te sheme je opredeljen v odstavkih od 3.15 do 3.17 dokumenta FTP 09-14 in poglavjih od 3.9 do 3.11 dokumenta HOP I 09-14.
MEIS is not applicable to exports of the product concerned, as PET is not listed on the list of notified products.
V skladu z odstavkom 3.15.2 dokumenta FTP 09-14 so do te sheme upravičeni izvozniki priglašenih izdelkov iz Dodatka 37D dokumenta HOP I 09-14.
In accordance with Article 15(1) of the basic Regulation no measure should be imposed with regards to this subsidy scheme.
Izvoznik izdelkov iz seznama Dodatka 37D dokumenta HOP I 09-14 lahko zaprosi za dobropis za dajatve v okviru FPS v višini 2 % ali 5 % vrednosti FOB izvoza.
The Commission established that the applicants used FPS during the review investigation period.
Zadevni izdelek je naveden v preglednici 1 Dodatka 37D in je upravičen do 2-odstotnega dobropisa za dajatve.
The detailed description of the scheme is contained in paragraphs 3.15 to 3.17 of the FTP 09-14 and chapters 3.9 to 3.11 of the HOP I 09-14.
FPS je shema dobropisov po izvozu, kar pomeni, da mora družba za upravičenost do ugodnosti iz te sheme izvažati.
According to paragraph 3.15.2 of the FTP 09-14, exporters of notified products in Appendix 37D of HOP I 09-14 are eligible for this scheme.
Zato družba pri zadevnem organu vloži spletno vlogo, skupaj z izvodi izvoznega naloga in računa, bančnega potrdila, ki izkazuje plačilo pristojbine za vlogo, izvod izvozne odpremnice in bančnega potrdila o prejemu plačila ali potrdila o izvršitvi nakazila v primeru neposrednega pogajanja za dokumente.
An exporter of products included in the list of Appendix 37D of HOP I 09-14 can apply for FPS Duty Credit scrip equivalent to 2 % or 5 % of FOB value of exports.
V primerih, kadar se predložijo izvirniki izvozne odpremnice in/ali bančna potrdila za prejem plačila za pridobitev ugodnosti po kateri koli drugi shemi, lahko družba predloži izvode, ki jih je sama potrdila, pri čemer navede ustrezen organ, kateremu so bili predloženi izvirniki.
The product concerned is listed under Table 1 of Appendix 37D and is entitled to a 2 % duty credit.
Spletna vloga za dobropise v okviru sheme FPS lahko zajema največ 50 izvoznih odpremnic.
FPS is a post export scheme, i.e. a company must export to be eligible for benefits under this scheme.
Komisija je ugotovila, da se v skladu z indijskimi računovodskimi standardi dobropisi FPS po obračunskem načelu lahko knjižijo kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
As a result, the company proceeds to file an online application to the relevant authority along with copies of the export order and invoice, the bank receipt showing payment of application fees, copy of the shipping bills and bank realisation certificate for the receipt of payment or foreign inward remittance certificate in the case of direct negotiation of documents.
Taki dobropisi se lahko uporabljajo za plačilo carin na poznejši uvoz kakršnega koli blaga, razen investicijskega blaga in blaga, za katero veljajo omejitve glede uvoza.
In cases where the original copy of the shipping bills and/or bank realisation certificates have been submitted for claiming benefits under any other scheme, the company can submit self-attested copies quoting the relevant authority where the original documents have been submitted.
Blago, uvoženo s takimi dobropisi, se lahko proda na domačem trgu (ob plačilu prometnega davka) ali uporabi v druge namene.
The online application for FPS credits can cover a maximum of up to 50 shipping bills.
Dobropisi DEPBS se lahko prosto prenašajo in so veljavni 24 mesecev od datuma izdaje.
The Commission found that, in accordance with the Indian accounting standards, FPS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Sklep o FPS
Such credits can be used for payment of customs duties on subsequent imports of any goods — except capital goods and goods where there are import restrictions.
FPS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.