natgillin/translations-raw huggingface dataset:
The Commission first notes that the methodology used in the current investigation was developed by Reliance.
Komisija najprej opozarja, da je metodologijo, ki se uporablja v sedanji preiskavi, razvila družba Reliance.
The Commission also notes that it is not a mere hypothesis that raw materials imported under AAS licences opened for products other than PET are used in the production of PET, and that raw materials imported under PET licences are not.
Komisija opozarja tudi, da ni zgolj hipoteza, da se surovine, ki se uvažajo v okviru dovoljenj AAS, razpisanih za izdelke, ki niso PET, uporabljajo pri proizvodnji PET in da se surovine, ki se uvažajo v okviru dovoljenj PET, ne uporabljajo.
Due to its structure, the input materials imported by Reliance duty-free under AAS licences for PET are not the immediate inputs but basic raw materials such as naphtha.
Zaradi svoje strukture surovine, ki jih je družba Reliance uvažala brez dajatev v okviru dovoljenj AAS za PET, niso neposredne surovine, temveč so osnovne surovine, kot je nafta.
As confirmed by Reliance during the investigation and noted in recital (31) above, those basic raw materials are imported under AAS licences for (and used in the production of) other products in and outside of the petrochemical sector.
Kot je družba Reliance potrdila med preiskavo in kot je navedeno v uvodni izjavi 31 zgoraj, se navedene osnovne surovine uvažajo v okviru dovoljenj AAS za druge izdelke (in se uporabljajo za proizvodnjo drugih izdelkov) v petrokemičnem sektorju in zunaj njega.
There are no individual closed systems for the production of each of these products and therefore inputs imported under AAS licences for PET are mixed with, inter alia, other inputs imported under AAS licences for other products.
Posamezni zaprti sistemi za proizvodnjo vsakega od teh izdelkov ne obstajajo, zato so surovine, uvožene v okviru dovoljenj AAS za PET, zmešane med drugim z drugimi surovinami, uvoženimi v okviru dovoljenj AAS za druge izdelke.
Out of this mix a variety of products for export under AAS licences or other schemes and for domestic market are being produced.
Na podlagi te mešanice se proizvajajo številni različni izdelki za izvoz v okviru dovoljenj AAS ali drugih shem oziroma za domači trg.
Contrary to what Reliance argues, this situation together with the considerations mentioned in recital (37) above confirms that the determination of the actual benefit conferred upon exports of PET during the review investigation period cannot be limited to the examination of the imports of inputs under AAS licences for PET during that period.
V nasprotju s trditvami družbe Reliance ta položaj skupaj s pomisleki iz uvodne izjave 37 zgoraj potrjuje, da ugotavljanja dejanske ugodnosti za izvoz PET v obdobju preiskave v zvezi s pregledom ni mogoče omejiti le na proučitev uvoza surovin v okviru dovoljenj AAS za PET v navedenem obdobju.
Regarding the practice in previous investigations recalled by Reliance, what is pertinent is the investigation that led to the current level of duty.
V zvezi s prakso iz prejšnjih preiskav, ki jo navaja družba Reliance, je relevantna preiskava, ki je privedla do sedanje ravni dajatve.
As mentioned in recitals (38) to (40) above, the Commission was not provided with sufficient data to apply this methodology.
Kot je navedeno v uvodnih izjavah od 38 do 40 zgoraj, Komisiji ni bilo predloženih dovolj podatkov za uporabo te metodologije.
Thus, in light of this fact, the Commission established that the methodology used in the current investigation nonetheless accurately reflects the actual benefit conferred by AAS upon exports of PET during the review investigation period.
Zato je Komisija ob upoštevanju tega dejstva ugotovila, da metodologija, ki se uporablja v sedanji preiskavi, vseeno točno izraža dejansko ugodnost, ki jo je dodelila AAS, za izvoz PET v obdobju preiskave v zvezi s pregledom.
Regarding the benefit calculated by the Commission being hypothetical, as explained in recital (40) above, the GOI confirmed that it is unlikely that a company would not claim a benefit that it is entitled to under an AAS licence.
V nasprotnem primeru bi se družba odločila za shemo DDS, ki je opisana spodaj in pri kateri ni potrebno, da so surovine uvožene.
A company would export under AAS only if it has already imported the relevant inputs or intends to do so in a near future.
Po končnem razkritju družba Reliance ni predložila argumentov, zakaj ne bi mogla uveljavljati ugodnosti, do katere je upravičena na podlagi izvoza v okviru AAS.
Otherwise a company would have opted for DDS, described below, which does not require inputs to be imported.
Družba Reliance in vlada Indije sta trdili, da bi bilo treba ugodnost, izračunano na podlagi AAS, omejiti na presežno plačilo, ki ga je prejela družba Reliance.
After final disclosure Reliance did not put forward any arguments as to why it would be unable to claim the benefit which exports under AAS give it right to.
Družba Reliance in vlada Indije sta trdili, da bi bilo treba AAS obravnavati kot shemo za povračilo dajatev, ki je dovoljena v skladu s členom 3(1)(a)(ii) osnovne uredbe zaradi obstoja sistema, ki temelji na Dodatku 23, v katerem se poroča o dejanskih porabljenih vrednostih.
Reliance and the GOI argued that the benefit calculated on the basis of AAS should be restricted to the excess benefit received by Reliance.
Po navedbah družbe Reliance in vlade Indije je skupaj s potrjevanjem Dodatka 23, ki ga opravijo neodvisni revizorji, in možnostjo revizije, ki jo izvede vlada Indije, to ustrezen postopek spremljanja.
Reliance and the GOI argued that AAS should be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation because of the existence of Appendix 23-based system in which the actual values consumed are reported.
Družba Reliance je trdila tudi, da je vlada Indije, dokler se SION upoštevajo, zaradi njihove učinkovitosti lahko prepričana, da ni bilo dodeljeno nakazilo presežne dajatve.
According to Reliance and the GOI this, together with the certification of the Appendix 23 by independent auditors and the possibility of an audit by the GOI, constitutes an adequate monitoring process.
Kot je navedeno v uvodni izjavi 31 zgoraj, se o porabi surovin zaradi okoliščin družbe Reliance, ki so dodatno opisane v uvodni izjavi 43 zgoraj, poroča na podlagi SION.
Finally, Reliance argued that, due to its efficiency, as long as SION is respected, the GOI can be certain that no excess duty remittance is granted.
Med preverjanjem na kraju samem, ki ga je izvedla Komisija, ji družba ni predložila Dodatka 23 za zadevni izdelek.
As noted in recital (31) above, because of Reliance's circumstances further described in recital (43) above, the consumption of inputs is being reported on the basis of SIONs.
Tak Dodatek 23 je Komisiji predložila šele vlada Indije po preverjanjih na kraju samem, ki so bila izvedena v prostorih družbe Reliance in vlade Indije.
During the on-spot verification by the Commission, Reliance did not provide to the Commission an Appendix 23 for the product concerned.
Kot je navedeno v Dodatku 23, potrdilo neodvisnega revizorja vsebuje izjavo o neprevzemanju odgovornosti, da „dejansko porabljena revidirana količina temelji na evidencah stroškov družbe“.
Such Appendix 23 was only provided to the Commission via the GOI after the on-spot verifications conducted at Reliance's and GOI's premises.
Komisija ni našla dokazov o tem, da je vlada Indije revidirala informacije, predložene v Dodatku 23, za PET ali kateri koli drug izdelek, ki ga proizvaja družba Reliance.
As evidenced by the Appendix 23, the certification by an independent auditor contains a disclaimer that the ‘audited quantity actually consumed is based on the cost records of the company’.
V teh okoliščinah se Komisija ne strinja, da je vzpostavljen ustrezen postopek spremljanja.
The Commission found no evidence of any audit by the GOI of the information submitted in Appendix 23, neither for PET, nor for any other product produced by Reliance.
Kot je navedeno v uvodni izjavi 34 zgoraj, SION sami ne morejo predstavljati sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardov vladi Indije ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
In those circumstances the Commission disagrees that there is an adequate monitoring process in place.
Iz razlogov, navedenih v tej uvodni izjavi, se Komisija ne strinja, da bi bilo treba AAS obravnavati kot shemo za povračilo dajatev, ki je dovoljena v skladu s členom 3(1)(a)(ii) osnovne uredbe.
Finally, as mentioned in recital (34) above, SIONs themselves cannot constitute a verification system of actual consumption because the design of those standard norms does not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
Družba Reliance je navedla tudi, da se je uvozna dajatev za reformate od julija 2014 zmanjšala z 10 % na 2,5 %.
Therefore, for the reasons set out in this recital, the Commission disagrees that AAS should be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation.
Ker je bila ugodnost v okviru AAS izračunana na podlagi opuščene uvozne dajatve, je družba Reliance trdila, da bi morala biti ta sprememba, ki je trajne narave, izražena v izračunu ugodnosti, dodeljene v okviru sheme.
Reliance also noted that from July 2014 the import duty of reformates dropped from 10 % to 2,5 %.
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.
Since the benefit under AAS was calculated on the basis of the import duty foregone, Reliance argued that this change, being of lasting nature, should be reflected in the calculation of the benefit conferred under the scheme.
V skladu s členom 15(1) osnovne uredbe se spremembe, ki so se zgodile po obdobju preiskave v zvezi s pregledom, lahko upoštevajo le, če se subvencija ali subvencije ukinejo ali če je dokazano, da subvencije ne zagotavljajo več nobenih ugodnosti zadevnim izvoznikom.
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 obravnavanem primeru temu ni tako.
In line with Article 15(1) of the basic Regulation changes which occurred after the review investigation period can be taken into consideration only if the subsidy or subsidies are withdrawn or it has been demonstrated that the subsidies no longer confer any benefit on the exporters involved.
Vlada Indije je trdila, da je Komisija upoštevala ugodnost AAS in DDS za iste izvozne transakcije.
This is not the case here.
Vlada Indije je navedla, da družba lahko uporablja AAS za uvoz surovin za PET, vendar pozneje lahko izvozi nekaj proizvedenega PET v okviru DDS.
The GOI argued that the Commission considered the benefit of both AAS and DDS against the same export transactions.
V tem primeru bi morala družba izvajati drug izvoz za neplačano dajatev na surovine.
The GOI noted that a company may use AAS for import of PET inputs but later export some of the produced PET under DDS.
Vlada Indije je trdila, da bi Komisija, če bi v tem primeru ugodnost izračunala na podlagi skupne neplačane uvozne dajatve v okviru AAS za surovine in skupnega povračila dajatve za izvoz v okviru DDS, isto ugodnost štela dvakrat.
In that situation the company would be required to undertake some other exports for the duty unpaid on inputs.
Komisija navaja, da argument vlade Indije temelji na predpostavki, da se je ugodnost v okviru AAS izračunala le na podlagi uvoza v obdobju preiskave v zvezi s pregledom in da se je ugodnost v okviru DDS izračunala na podlagi izvoza.
The GOI argued that if in this situation the Commission was to calculate the benefit on the basis of the total import duty unpaid under AAS for the inputs and the total duty drawback for the exports under DDS this would have led to double counting of benefit.
Vendar je bila ugodnost v okviru AAS, kot je pojasnjeno v uvodni izjavi 40 zgoraj, izračunana na podlagi izvoza PET v obdobju preiskave v zvezi s pregledom in opuščene dajatve na uvoz, do katerega daje pravico navedeni izvoz.
The Commission notes that the argument of GOI presupposes that the benefit under AAS was calculated only on the basis of the imports during the review investigation period and the benefit under DDS on the basis of the exports.
V tem primeru dvojno štetje ni mogoče.
However, as explained in recital (40) above, the benefit under AAS was calculated on the basis of the exports of PET during the review investigation period, and the duty foregone on the imports those exports give right to.
Komisija opozarja tudi, da možnost, ki je na voljo v okviru te sheme, da se surovine uvažajo v okviru ene sheme in da se posledična proizvodnja izvaža v okviru druge, dodatno kaže, da je metoda, ki jo je uporabila Komisija, ustrezna za točen izračun ugodnosti v okviru AAS.
In this situation double counting is impossible.
Prav tako kaže pomanjkanje sledljivosti dejanske izkoriščenosti surovin, kar je dodaten dokaz, da se AAS ne bi smelo obravnavati kot sheme za povračilo dajatev, ki je dovoljena v skladu s členom 3(1)(a)(ii) osnovne uredbe.
The Commission also notes that due to the possibility available under this scheme, to import inputs under one system and to export the resulting outputs under another, it is further demonstrated that the method used by the Commission is suitable to accurately calculate the benefit under AAS.
Družba Reliance je trdila tudi, da bi bilo treba, ker se shemi AAS in DDS med seboj izključujeta, ugodnost v okviru teh shem izračunati le za njuna zadevna obsega in sicer z uporabo povprečne ugodnosti, ki se lahko pridobi z AAS in DDS.
It also demonstrates the lack of traceability of the actual input utilisation further proving that AAS should not be considered as a duty drawback scheme permissible under Article 3(1)(a)(ii) of the basic Regulation.
Kot je navedla družba Reliance v svojih pripombah na končno razkritje, je Komisija ugodnost izračunala v okviru navedenih shem na podlagi skupnega obsega zadevnega izdelka, izvoženega iz Indije.
Finally, Reliance argued that since AAS and DDS are mutually exclusive the benefit under these schemes should be calculated only for their respective volumes, using the average benefit that can be obtained by the AAS and DDS.
Ta metodologija je skladna s členom 7(2) osnovne uredbe.
As noted by Reliance in their comments on the final disclosure, the Commission calculated the benefit under these two schemes on the basis of the total volume of the product concerned exported from India.
Kot je omenjeno v uvodni izjavi 51 zgoraj, metode, ki jih je Komisija uporabila za izračun ugodnosti v okviru AAS in DDS, upoštevajo medsebojno izključevanje navedenih shem.
This methodology is in accordance with Article 7(2) of the basic Regulation.
Zato je bil ta argument družbe Reliance zavrnjen.
Furthermore, as explained in recital (51) above, the methods used by the Commission to calculate the benefits under AAS and DDS takes account of the mutual exclusivity of these two schemes.
Komisija je ugotovila, da sta vložnika uporabljala DDS v obdobju preiskave v zvezi s pregledom.
The argument of Reliance is therefore rejected.
Pravna podlaga
The Commission established that the applicants used DDS during the review investigation period.
Podrobni opis sheme DDS vsebujejo Predpisi za povračilo carin in osrednjih trošarin iz leta 1995, kakor je bil spremenjen s poznejšimi uradnimi obvestili.
Legal Basis
Do te sheme je upravičen vsak proizvajalec izvoznik ali trgovec izvoznik.
The detailed description of the DDS is contained in the Custom & Central Excise Duties Drawback Rules 1995, as amended by successive notifications.
Upravičen izvoznik lahko zaprosi za znesek povračila, ki je izračunan kot delež vrednosti FOB izdelkov, izvoženih v okviru te sheme.
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
Vlada Indije je določila stopnje vračil za številne izdelke, vključno z zadevnim izdelkom.
An eligible exporter can apply for drawback amount which is calculated as a percentage of the FOB value of products exported under this scheme.
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.
The drawback rates have been established by the GOI for a number of products, including the product concerned.
Uporabljajo se ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
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.
Stopnja DDS za zadevni izdelek v obdobju preiskave v zvezi s pregledom je bila 3,9 % vrednosti FOB do 21. septembra 2013, po tem datumu pa 3 %.
They are applicable regardless of whether import duties have actually been paid or not.
Za upravičenost do ugodnosti iz te sheme mora družba izvažati.
The DDS rate for the product concerned during the RIP was 3,9 % of the FOB value until 21 September 2013, and 3 % thereafter.
V trenutku, ko se odpremni podatki vnesejo v carinski strežnik, se označi, da izvoz poteka v okviru sheme DDS, znesek DDS pa se nepreklicno določi.
To be eligible to benefits under this scheme, a company must export.
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 ali z denarnim nakazilom.
At the moment when shipment details are entered in the Customs server, it is indicated that the export is taking place under the DDS and the DDS amount is fixed irrevocably.
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji (Bank Realisation Certificate – BRC).
After the shipping company has filed the Export General Manifest 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.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar bo vlada Indije izterjala izplačani znesek, če izvoznik ne predloži BRC v določenem roku.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (‘BRC’).
Znesek povračila se lahko porabi za kakršen koli namen.
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.
Ugotovljeno je bilo, da se v skladu z indijskimi računovodskimi standardi znesek povračila dajatev po obračunskem načelu lahko knjiži kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
The drawback amount can be used for any purpose.
Sklepna ugotovitev o DDS
It was found that 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.
Shema DDS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
Conclusion on DDS
Tako imenovani znesek povračila dajatve je finančni prispevek vlade Indije, saj je izplačan v obliki neposrednega prenosa sredstev s strani vlade Indije.
The DDS provides subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation.
V zvezi z uporabo teh sredstev ni omejitev.
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.
Poleg tega znesek povračila dajatev pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
There are no restrictions as to the use of these founds.
Vlada Indije stopnjo povračila dajatev za izvoz določi za vsak izdelek posebej.
In addition, the duty drawback amount confers a benefit upon the exporter, because it improves its liquidity.
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 rate of duty drawback for exports is determined by the GOI on a product by product basis.
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.
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.
Plačilo v obliki neposrednega prenosa sredstev, ki ga izplača vlada Indije po tem, ko izvozniki opravijo izvoz, je treba šteti za nepovratna sredstva vlade Indije, ki so zakonsko pogojena z opravljanjem 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.
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.
Na podlagi navedenega se sklene, da se proti DDS lahko uvedejo izravnalni ukrepi.
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.
V skladu s členom 3(2) in členom 5 osnovne uredbe je Komisija znesek subvencij, za katere se lahko uvedejo izravnalni ukrepi, izračunala glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
In view of the above, it is concluded that DDS is countervailable.
Komisija je ob upoštevanju navedenega ugotovila, da je ugodnost dodeljena prejemniku takrat, ko se izvede izvozna transakcija v okviru te sheme.
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.
Takrat mora vlada Indije izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(i) osnovne uredbe.
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.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja znesek povračila, dodeljenega za navedeno izvozno transakcijo, vlada Indije nima pravice odločati o tem, ali se subvencija dodeli.
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.
Glede na navedeno Komisija šteje 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.
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.
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.