natgillin/translations-raw huggingface dataset:
Washington Alternative Fuel Loans and Grants
Subvencioniranje uvoza v OPP – zvezne sheme
Washington State biofuels production tax exemption
Pravna podlaga
Subsidisation of imports during the RIP — Federal Schemes
Pravna podlaga za sistem davčne olajšave za pripravljavce mešanic, prodajalce na drobno in končne uporabnike biodizla je naslov 26, oddelek 40A ter oddelka 6426 in 6427 Zakonika ZDA.
Legal basis
Določajo naslednje olajšave za biodizelsko gorivo:
Title 26, Section 40A and sections 6426 and 6427 of the US Code (U.S.C.) are the legal basis for a tax credit scheme for biodiesel blenders, retailers and end-users.
olajšavo za mešanice biodizla („shema 1 USD na galono“);
They provide for the following biodiesel fuel credits:
olajšavo za biodizel;
the biodiesel mixture credit (‘USD 1/gallon scheme’);
olajšavo za male proizvajalce agro-biodizla.
the biodiesel credit;
Davčna olajšava za dohodek malih proizvajalcev agro-biodizla je davčna olajšava, ki velja samo za male proizvajalce agro-biodizla.
the small agri-biodiesel producer credit.
Ta shema je obravnavana v uvodnih izjavah 59 do 63.
The small agri-biodiesel producer income tax credit is a tax credit which applies only to small agri-biodiesel producers.
Upravičenost
This scheme is dealt with in recitals (59) to (63) below.
Za upravičenost do olajšave za mešanice biodizla iz točke (i) uvodne izjave 41 mora družba proizvesti mešanico biodizla in dizelskega goriva, ki se prodaja kot gorivo ali za uporabo kot gorivo.
Eligibility
Oseba, ki uveljavlja spodbudo, mora pridobiti potrdilo proizvajalca ali uvoznika biodizla, v katerem so opredeljeni izdelek, odstotek biodizla in odstotek agro-biodizla [11] v izdelku.
In order to be eligible for the biodiesel mixture credit referred to under (i) in recital (41) above, a company must create a mixture of biodiesel and diesel fuel, which mixture is sold as a fuel or for use as a fuel.
Ta olajšava se izvede kot olajšava pri plačilu trošarine, če pa je trošarinska obveznost družbe manjša od skupne olajšave pri plačilu trošarine, lahko družba preostalo olajšavo uveljavlja kot vračljivo davčno olajšavo za dohodek.
The person claiming the incentive must obtain a certification from the producer or importer of the biodiesel that identifies the product and the percentage of biodiesel and agri-biodiesel [11] in the product.
Vračljiva davčna olajšava za dohodek je olajšava na podlagi dohodnine davkoplačevalca ali neposrednega plačila.
This credit takes the form of an excise tax credit or, if a company's excise tax liability is less than the total excise tax credit, the company may then claim the residual credit as a refundable income tax credit.
Vračljiva pa je, ker se presežek olajšave davkoplačevalcu lahko izplača kot neposredno gotovinsko plačilo, če je olajšava večja od davčne obveznosti posameznika.
A refundable income tax credit is a credit against the taxpayer's income taxes or a direct payment.
Olajšava za biodizel iz točke (ii) uvodne izjave 41 je nevračljiva davčna olajšava za dohodek za trgovce na drobno ali končne uporabnike čistega biodizla.
It is refundable because the excess credit can be disbursed to the taxpayer as a direct cash payment if the credit is greater than the individual's tax liability.
Olajšava za čisti biodizel velja samo za osebo, ki ima v rezervoarju za gorivo vozila galono čistega biodizla ali ga uporablja kot gorivo.
The biodiesel credit referred to under (ii) in recital (41) above is a non-refundable income tax credit for retailers or end-users of neat (pure) biodiesel.
Opozoriti je treba, da lahko to olajšavo prejmejo tudi proizvajalci biodizla, ki proizvajajo svoj biodizel.
The neat biodiesel credit is available only to the person who places the gallon of neat biodiesel into the fuel tank of a vehicle or uses it as fuel.
Za uveljavljanje olajšave mora biti proizvajalec biodizla torej dejaven kot trgovec na drobno (točenje galone biodizla v rezervoar za gorivo končnega uporabnika) ali kot končni uporabnik (npr. uporaba biodizla v lastnih vozilih).
It should be noted that also biodiesel producers, producing their own biodiesel, would be able to receive this credit.
Praktično izvajanje
Thus to claim the credit, the biodiesel producer must be acting as either a retailer (putting the gallon of biodiesel into the end-user's gas tank) or an end-user (e.g. putting the biodiesel into his own vehicles).
Biodizel v mešanici z mineralnim dizelskim gorivom je upravičen do olajšave pri plačilu trošarine za mešanice biodizla ali davčne olajšave za dohodek.
Practical implementation
V OPP je prevladovala olajšava v višini 1 USD na galono za vse vrste biodizla, tj. vključno z agro-biodizlom in dizelskim gorivom, proizvedenim iz biomase.
Biodiesel that is mixed with mineral diesel fuel is entitled to a biodiesel mixture excise tax or income tax credit.
Končna davčna olajšava za mešano gorivo je odvisna od deleža biodizla v gorivu.
During the RIP, the credit prevailing was USD 1 per gallon for all types of biodiesel, i.e. including agri-biodiesel and diesel from biomass.
Najmanjša zahteva, ki je tudi najpogostejša praksa, je mešanica 0,1 % mineralnega dizla in 99,9 % biodizla (ta mešani izdelek je v ZDA označen kot B99), ker se s tem zagotovi pridobitev najvišje davčne olajšave.
The final tax credit for the blended fuel depends on the proportion of biodiesel it contains.
V čisti biodizel se doda 0,1 % mineralnega dizla, pri čemer ne pride do velike spremembe zadevnega izdelka.
The proportion of biodiesel in a blended product qualifies for the tax credit (e.g. 100 gallons of B99 will contain 99,9 gallons of biodiesel and be eligible for a tax credit of USD 99,90).
Proizvajalci biodizla lahko uveljavljajo spodbudo, če sami pripravljajo mešanico biodizla.
The conversion of biodiesel from a pure product (B100) to a mixed product (B99) is a simple process.
Proizvajalec mora čisti biodizel zmešati z mineralnim dizelskim gorivom.
It implies the addition of 0,1 % of mineral diesel into pure biodiesel and does not entail a major transformation of the product concerned.
Pri upravičenosti do spodbude ni razlik med mešanico biodizla, namenjeno prodaji na domačem trgu, in mešanico biodizla za izvoz.
It is the activity of blending that triggers the eligibility for the credit.
Do davčne olajšave so upravičene tudi družbe, ki ne proizvajajo čistega biodizla, ampak ga kupijo in nato naredijo mešanico biodizla.
The producers of biodiesel can claim the incentive when they are themselves performing a blending activity.
Te družbe morajo dobiti potrdilo proizvajalca ali uvoznika (in po potrebi vsakega naslednjega prodajnega posrednika) biodizla, v katerem proizvajalec jasno potrdi, da ni uveljavljal davčne olajšave.
The producer must blend the neat biodiesel with mineral diesel fuel.
To potrdilo je prenosljivo in imetnika upravičuje do davčne olajšave v višini 1 USD na galono čistega biodizla.
In terms of entitlement to the incentive, there are no differences between blended biodiesel destined for domestic sale and sale for export.
Spodbuda se lahko uveljavlja kot olajšava na podlagi trošarinske obveznosti ali davčne obveznosti za dohodek ali kot neposredno gotovinsko plačilo.
Companies that do not produce but rather purchase pure biodiesel and blend it into a biodiesel mixture are also entitled to the tax credit.
Skupni znesek spodbude (1 USD na galono) je enak ne glede na to, ali se spodbuda uveljavlja kot olajšava pri plačilu trošarine, davčna olajšava za dohodek, neposredno plačilo davkoplačevalcu ali kot kakršna koli kombinacija navedenega.
Such companies must obtain a certificate from the producer or the importer (and if applicable any intervening resellers) of the biodiesel in which the producer effectively certifies not to have claimed the tax credit.
Zakonik ZDA določa, da se olajšava za mešanice biodizla odobri le, če družba, ki pripravlja mešanice biodizla in mineralnega dizelskega goriva, dobi potrdilo („potrdilo za biodizel“) proizvajalca biodizla, v katerem proizvajalec med drugim potrdi količino biodizla, na katerega se potrdilo nanaša, in navede, ali je biodizel agro-biodizel ali drug biodizel.
This certificate is transferable entitling the holder to a USD 1 per neat biodiesel gallon tax credit.
Če družba, ki proizvaja biodizel, pozneje ta biodizel zmeša z mineralnim dizlom in uveljavlja davčno olajšavo, mora predložiti potrdilo za biodizel skupaj s potrebno dokumentacijo za uveljavljanje olajšave.
The incentive can be claimed either as a credit against excise or income tax liability or as a direct cash payment.
Oseba, ki prejme potrdilo za biodizel in nato proda biodizel, ne da bi pripravila mešanico biodizla, izroči zadevno potrdilo kupcu in zagotovi „izjavo prodajnega posrednika biodizla“.
The total amount of the incentive remains the same (USD 1 per gallon) whether the incentive is claimed as an excise tax credit, an income tax credit, a direct payment to the taxpayer, or any combination of the foregoing.
Drugače povedano, družba, ki pripravi mešanico biodizla in uveljavlja davčno olajšavo, lahko dobi potrdilo za biodizel neposredno od proizvajalca biodizla ali neposredno od prodajnega posrednika biodizla.
The U.S.C. provides that the biodiesel mixture credit will not be granted unless the company (blender) that makes the mixture of biodiesel and mineral diesel obtains a certificate (‘Certificate for Biodiesel’) from the producer of the biodiesel in which the producer certifies, inter alia, the quantity of biodiesel to which the certificate relates and whether the biodiesel is agri-biodiesel or biodiesel other than agri-biodiesel.
To potrdilo je torej prenosljivo in imetnika upravičuje do davčne olajšave v višini 1 USD na galono za toliko galon biodizla, kot jih upravičenec uporabi pri pripravi katere koli mešanice biodizla.
If a company that produces biodiesel subsequently blends that biodiesel with mineral diesel and claims the tax credit, that company will provide the Certificate for Biodiesel with the required documentation to make a claim for credit.
V obdobju pregleda niso bile pridobljene nove informacije, ki bi bile razlog za pomisleke glede sklepa iz prvotne preiskave, da se vse vrste biodizla subvencionirajo prek te davčne olajšave.
A person that receives a Certificate for Biodiesel, and subsequently sells the biodiesel without producing a biodiesel mixture, is to provide the Certificate for Biodiesel to the purchaser as well as providing a ‘statement of biodiesel reseller’.
V zvezi z olajšavo za biodizel lahko v nasprotju s prejšnjo preiskavo, ko je prevladovala olajšava 1 USD na galono nemešanega (čistega) agro-biodizla ali 0,50 USD za vsako galono drugega nemešanega biodizla, trgovec na drobno (ali proizvajalec biodizla v vlogi trgovca na drobno) ali končni uporabnik nemešanega biodizla zdaj uveljavlja 1 USD na galono za nemešan (čisti) agro-biodizel ali druge vrste biodizla ter dizelsko gorivo, proizvedeno iz biomase, kot nevračljivo splošno poslovno davčno olajšavo za dohodek.
In other words, the company that blends the mixture and claims the tax credit may obtain the Certificate for Biodiesel either directly from the producer of the biodiesel or indirectly from a biodiesel reseller.
Nevračljiva splošna poslovna olajšava je olajšava na podlagi davka od dohodkov družbe.
Thus, this certificate is transferable entitling the holder to a USD 1 per gallon tax credit for the number of gallons of biodiesel used by the claimant in producing any biodiesel mixture.
Nevračljiva pa je, ker presežka olajšave družbi ni mogoče izplačati kot neposredno gotovinsko plačilo, če je olajšava družbe večja od njene davčne obveznosti.
No new information during the review period became available that would question the conclusion from the initial investigation that all biodiesel is subsided through this tax credit.
Vendar so organi ZDA predložili informacije, da se lahko poslovna olajšava za davek od dohodka, ki je bila dodeljena za eno leto, prenese za dve leti nazaj in za naslednjih dvajset let.
In regard to the biodiesel credit, by contrast to the previous investigation when the prevailing credit was USD 1 per gallon of unmixed (neat) agri-biodiesel, or USD 0,50 for each gallon of other unmixed biodiesel, the retailer (or a biodiesel producer acting as a retailer) or end user of unblended biodiesel can now claim USD 1,00 per gallon for unmixed (neat) agri-biodiesel or other types of biodiesel as well as diesel produced from biomass as a non-refundable general business income tax credit.
Organi ZDA so priznali, da so nekateri proizvajalci biodizla v vlogi trgovcev na drobno ali uporabnikov v OPP izkoristili to olajšavo, vendar niso mogli količinsko opredeliti točnih ugodnosti, ki so jih imeli v OPP.
A non-refundable general business credit is a credit against the business's income tax.
Sklep
It is non-refundable because, if the business's credits are greater than its tax liability, the excess credit cannot be disbursed to the business as a direct cash payment.
Olajšavo za mešanice biodizla in olajšavo za biodizel je treba obravnavati kot davčni spodbudi ne glede na to, ali se izvedeta kot gotovinsko plačilo (velja le za olajšavo za mešanice biodizla) ali pa se izravnata z davčnimi obveznostmi (velja za obe davčni olajšavi).
However, according to the information provided by the US authorities, business income tax credit granted for one year can be carried back two years and carried forward for 20 years.
Komisija meni, da so sheme subvencije v smislu člena 3(1)(a)(i) in (ii) osnovne uredbe, ker zagotavljajo finančni prispevek vlade Združenih držav Amerike v obliki nepovratnih sredstev (gotovinskih plačil, ki so mogoča le za olajšave za mešanice biodizla) in izpadlih prihodkov, ki sicer zapadejo (davčna izravnava) (velja za obe davčni olajšavi).
The US authorities acknowledged that some biodiesel producers must have benefited from this credit during the RIP acting as retailers or users, but were unable to quantify the exact benefits received by them during the RIP.
Spodbude pomenijo ugodnost za družbe, ki jih prejemajo.
Conclusion
Sheme so omejene na družbe, ki so dejavne v industriji biodizla, in se zato štejejo za specifične v skladu s členom 4(2)(a) osnovne uredbe, zato se proti njim lahko uvedejo izravnalni ukrepi.
The biodiesel mixture credit as well as the biodiesel credit have to be regarded as a fiscal incentive whether or not they are given as a cash payment (only possible for biodiesel mixture credit) or has to be offset against tax liabilities (applicable to both tax credits).
Ker shema olajšave za mešanice biodizla zagotavlja subvencijo v višini 1 USD na galono za vse vrste biodizla, Komisija meni, da je ta shema zagotovila velik znesek subvencij proizvajalcem izvoznikom biodizla v ZDA in zato ostala najpomembnejša shema v OPP.
The Commission considers the schemes to be a subsidy in the sense of Article 3(1)(a)(i) and Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of direct grants (cash payments, only possible for the biodiesel mixture credit) and revenue foregone which is otherwise due (tax offset) (applicable to both tax credits).
Oddelek 40A naslova 26 Zakonika ZDA predvideva tudi davčno olajšavo za dohodek malih proizvajalcev agro-biodizla.
The incentives confer a benefit on the companies receiving them.
Ta shema je na voljo le malim proizvajalcem čistega agro-biodizla.
The schemes are limited to companies that are involved in the biodiesel industry and are therefore considered to be specific under Article 4(2)(a) of the basic Regulation and therefore countervailable.
Do olajšave ni upravičena nobena družba, ki pripravlja mešanice, ali trgovec, ki kupi biodizel, vendar ga ne proizvaja.
Finally, as the biodiesel mixture credit scheme provides for a subsidy of USD 1 per gallon for all types of biodiesel, the Commission considers that this scheme provided significant amount of subsidies to the US biodiesel exporting producers and thus remained by far the most important scheme during the RIP.
Mali proizvajalec je vsak proizvajalec, čigar proizvodna zmogljivost ne presega 60 milijonov galon agro-biodizla na leto.
Title 26, U.S.C., Section 40A also provides for a small agri-biodiesel producer income tax credit.
Mali proizvajalec agro-biodizla lahko za vsako galono proizvedenega agro-biodizla uveljavlja 0,10 USD nevračljive splošne poslovne davčne olajšave za dohodek.
This scheme is only available to small producers of neat agri-biodiesel.
Proizvodnja proizvajalca, upravičenega do olajšave, v nobenem davčnem letu ne sme preseči 15 milijonov galon.
Any mixer, blender, or trader who purchases but does not produce biodiesel is not eligible for the credit.
Proizvajalec lahko uveljavlja olajšavo, če se agro-biodizel uporablja kot gorivo, prodaja za uporabo kot gorivo ali uporablja za pripravo mešanice biodizla in dizelskega goriva, ki se uporablja kot gorivo ali prodaja za uporabo kot gorivo.
A small producer is any person whose production capacity is not more than 60 million gallons of agri-biodiesel per year.
Zato lahko mali proizvajalci agro-biodizla združijo to shemo s shemo olajšave za mešanice biodizla in tako skupaj prejmejo 1,10 USD na galono.
The small agri-biodiesel producer can claim a USD 0,10 non-refundable general business income tax credit for each gallon of agri-biodiesel produced.
V nasprotju z njimi so veliki proizvajalci agro-biodizla upravičeni le do sheme olajšave za mešanice biodizla.
The qualified production of a producer may not exceed 15 million gallons in any taxable year.
Nevračljive splošne poslovne davčne olajšave za dohodek se uveljavljajo enkrat na leto, ko upravičenec izpolnjuje napoved za odmero dohodnine.
For the producer to claim the credit, the agri-biodiesel must be used as a fuel, sold for use as a fuel, or used to create a mixture of biodiesel and diesel fuel that is used as a fuel or sold for use as a fuel.
Olajšava za vsako galono biodizla, ki jo upravičenec proizvede v zadevnem davčnem letu, do največ 15 milijonov galon se izravna z obveznostjo upravičenca za davek od dohodkov pravnih oseb.
Thus small agri-biodiesel producers can combine this scheme with the biodiesel mixture credit scheme and thus receive altogether USD 1,10 per gallon.
Če je davčna obveznost upravičenca manjša od zneska olajšave, ki se uveljavlja, se lahko presežni znesek prenese v naslednja davčna leta.
By contrast, big agri-biodiesel producers are eligible only for the biodiesel mixture credit scheme.
Komisija meni, da je ta shema subvencija v smislu člena 3(1)(a)(ii) osnovne uredbe, ker zagotavlja finančni prispevek vlade Združenih držav Amerike v obliki izpadlih prihodkov, ki sicer zapadejo.
Claims for the non-refundable general business income tax credits are made annually when the claimant is making its income tax return.
Spodbuda pomeni ugodnost za družbe, ki jo prejemajo.
The credit for each gallon of biodiesel produced by the claimant during the relevant tax year, up to a maximum of 15 million gallons, is offset against the claimant's liability for corporate income tax.
Shema je omejena na družbe, ki proizvajajo biodizel, in se zato šteje za specifično v skladu s členom 4(2)(a) osnovne uredbe, zato se proti njej lahko uvedejo izravnalni ukrepi.
If the claimant's tax liability is less than the amount of credit claimed, the excess amount can be carried forward to subsequent tax years.
Program za bioenergijo za napredna biogoriva
The Commission considers that this scheme is a subsidy in the sense of Article 3(1)(a)(ii) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of revenue foregone which is otherwise due.
Program za bioenergijo za napredna biogoriva ameriškega ministrstva za kmetijstvo ureja oddelek 9005 naslova IX Zakona o kmetijski varnosti in podeželskih naložbah (Farm Security and Rural Investment Act) iz leta 2002 („kmetijski zakon iz leta 2002“).
The incentive confers a benefit on the companies receiving them.
Ta program zagotavlja neposredna nepovratna sredstva proizvajalcem naprednih biogoriv, ki so običajno opredeljena „gorivo, pridobljeno iz obnovljive biomase, razen koruznega škroba“.
The scheme is limited to companies that produce biodiesel and is therefore considered to be specific under Article 4(2)(a) of the basic Regulation and therefore countervailable.
Opredelitev vključuje dizelsko gorivo, proizvedeno iz biomase [12].
The US Department of Agriculture (‘USDA’) Bioenergy programme for advanced biofuel (BPAB) is governed by Title IX, Section 9005 of the Farm Security and Rural Investment Act of 2002 (the ‘2002 Farm Bill’).
Pripravljavci mešanic niso upravičeni do programa.
The programme was scheduled to expire in 2012, but was extended in 2013 and subsequently in 2014.
Ko zaprosijo za sodelovanje v programu, sodelujoči prejmejo neposredna plačila vlade.
The Agriculture Act of 2014 extended the programme for another 5 years, until the end of 2018.
Proizvajalci se morajo najprej registrirati pri organu in podpisati pogodbo.
This programme provides direct grants to producers of advanced biofuels, which are generally defined as ‘fuel derived from biomass other than corn kernel starch’.
Proizvajalci morajo predložiti zahtevke za izplačila za vsako četrtletje poslovnega leta, da prejmejo plačilo za proizvodnjo naprednega biogoriva v navedenem četrtletju.
The definition includes diesel produced from biomass [12].
Plačila se zagotovijo za dejansko proizvodnjo in povečano proizvodnjo.
No more than five percent of the programme's funds may be distributed to eligible producers with a refining capacity exceeding 150000000 gallons of advanced biofuel per year.
Višina plačil za dejansko proizvodnjo se izračuna četrtletno za dejansko proizvedeno količino naprednega biogoriva v vsakem četrtletju.
Blenders are not eligible for the programme.
Plačila za povečano proizvodnjo se izvedejo za količino upravičenega naprednega biogoriva, proizvedenega v poslovnem letu, ki presega količino, proizvedeno v prejšnjih poslovnih letih (od leta 2009).
Participants receive direct payments from the government after having applied for the programme.
Finančna sredstva se razdelijo med vse proizvajalce, ki se javijo, na podlagi vrednosti BTU (britanska toplotna enota) [13] proizvodnje.
Producers have to register first with the authority and sign a contract.
Finančna sredstva se enakomerno razdelijo med vse proizvajalce na podlagi vrednosti BTU.
The producers must submit payment applications for each quarter of the fiscal year in order to receive payment for that quarter's production of advanced biofuel.
Komisija meni, da je ta shema subvencija v smislu člena 3(1)(a)(i) osnovne uredbe, ker zagotavlja finančni prispevek vlade Združenih držav Amerike v obliki neposrednih nepovratnih sredstev.
Payments are provided for both actual production and incremental production.
Olajšave za proizvodnjo celuloznega biogoriva
Actual production payments are calculated quarterly for the amount of actual advanced biofuel produced each quarter.
Zakon, sprejet 19. decembra 2014, je retroaktivno obnovil shemo za celotno leto 2014 [14], vendar lahko družbe davčno olajšavo, pridobljeno na podlagi sheme, prenesejo naprej za do 20 let.
Incremental production payments are made for the quantity of eligible advanced biofuel produced in a fiscal year that exceeded the quantity produced in the prior fiscal years (since 2009).
Ta shema zagotavlja nevračljivo splošno poslovno davčno olajšavo za dohodek v višini 1,01 USD na galono biogoriva druge generacije, ki se uporablja kot gorivo ali se prodaja za uporabo kot gorivo.
The funding is divided among all producers who come forward based on the Btu [13] value of the production.
Do nje so upravičeni proizvajalci, vključno s proizvajalci biogoriva iz kakršne koli lignocelulozne ali hemicelulozne snovi, ki se lahko obnovi ali ponovno uporabi, in goriva iz alg.
The Commission considers that this scheme is a subsidy in the sense of Article 3(1)(a)(i) of the basic Regulation as the scheme provides a financial contribution by the Government of the United States of America in the form of a direct grant.
To je posledica dejstva, da se zdi, da se do zdaj tako dizelsko gorivo ni proizvajalo na komercialni osnovi, količine, ki so se proizvedle in prodale na trgu, pa so razmeroma majhne.