natgillin/translations-raw huggingface dataset:
The scheme specified above under recital (16) (l) above is administered by the Government of Gujarat and is based on Gujarat's industrial incentive policy.
Shemo iz uvodne izjave 16(l) upravlja vlada Gudžarata in temelji na politiki industrijskih spodbud Gudžarata.
The investigation revealed that the schemes specified above under recital (16) (i) to (l) have been either terminated or can no longer be availed by the applicants.
Preiskava je razkrila, da so sheme iz uvodne izjave 16(i) do (l) prekinjene ali pa jih vložnika ne moreta več uporabljati.
The Commission established that Reliance used AAS during the review investigation period.
Komisija je ugotovila, da je družba Reliance uporabljala AAS med obdobjem preiskave v zvezi s pregledom.
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the FTP 09-14 and chapters 4.1 to 4.30 of the HOP I 09-14.
Podroben opis sheme vsebujejo odstavki od 4.1.1 do 4.1.14 dokumenta FTP 09-14 in poglavja od 4.1 do 4.30 dokumenta HOP I 09-14.
The AAS consists of six sub-schemes, as described in more detail in recital (26).
AAS sestavlja šest podshem, ki so podrobneje opisane v uvodni izjavi 26.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the FTP 09-14, such as suppliers of an export oriented unit, are eligible for the AAS deemed export sub-scheme.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“ iz odstavka 8.2 dokumenta FTP 09-14, kot so dobavitelji izvozno usmerjenih obratov, so upravičeni do podsheme AAS za predvideni izvoz.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order (‘ARO’) and back to back inland letter of credit.
Vmesni dobavitelji proizvajalcev izvoznikov pa so upravičeni do ugodnosti za „predvideni izvoz“ po podshemah vnaprejšnje pripustitve naročil (Advance Release Order – ARO) in vzajemnega notranjega akreditiva (back to back inland letter of credit).
‘Physical’ in this context means that the export product has to leave the Indian territory.
„fizični“ v tem primeru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
An import allowance and export obligation including the type of export product are specified in the licence;
Uvozno nadomestilo in izvozna obveznost, vključno z vrsto izvoznega izdelka, sta navedena v dovoljenju;
Annual requirement Such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
letno potrebo taka odobritev ni vezana na določen izvozni izdelek, temveč na širšo skupino izdelkov (npr. kemične in sorodne izdelke).
The licence holder can — up to a certain value threshold set by its past export performance — import duty-free any input to be used in manufacturing any of the items falling under such a product group.
Imetnik dovoljenja lahko – do določene mejne vrednosti, določene glede na pretekle izvozne rezultate – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v tako skupino izdelkov.
The manufacturer-exporter who produces the intermediate product can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies.
Proizvajalec izvoznik, ki izdeluje vmesni izdelek, lahko brez dajatev uvaža surovine in v ta namen prejme AAS za vmesne dobave.
The ultimate exporter finalises the production and is obliged to export the finished product;
Končni izvoznik dokonča proizvodnjo in je obvezan izvoziti dokončani izdelek;
Deemed exports This sub-scheme allows a main contractor to import inputs free of duty which are required in manufacturing goods to be sold as ‘deemed exports’ to the categories of customers mentioned in paragraph 8.2(b) to (f), (g), (i) and (j) of the FTP 09-14.
predvideni izvoz ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predviden izvoz“ prodajo kategorijam kupcev, ki so omenjeni v odstavkih 8.2.(b) do (f),(g),(i) in (j) dokumenta FTP 09-14.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
Po trditvah vlade Indije se predvideni izvoz nanaša na tiste transakcije, pri katerih dobavljeno blago ne zapusti države.
A number of categories of supply is regarded as deemed exports provided the goods are manufactured in India, e.g. supply of goods to an export-oriented unit or to a company situated in a special economic zone;
Če je blago izdelano v Indiji, za predvideni izvoz veljajo številne kategorije dobav, npr. dobava blaga izvozno usmerjeni enoti ali družbi, ki ima sedež v posebni ekonomski coni;
ARO The AAS holder intending to source the inputs from indigenous sources, instead of direct import, has the option to source them against AROs.
ARO imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek ARO.
In such cases the advance authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V takem primeru je vnaprejšnja odobritev validirana kot ARO in potrjena domačemu dobavitelju ob dobavi v njej določenih izdelkov.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of the FTP 09-14 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do ugodnosti za predvideni izvoz, kot so določene v odstavku 8.3 dokumenta FTP 09-14 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestil za končne trošarine).
Back to back inland letter of credit This sub-scheme again covers indigenous supplies to an advance authorisation holder.
vzajemni notranji akreditiv ta podshema ponovno zajema domače dobave imetniku vnaprejšnje odobritve.
The holder of an advance authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik vnaprejšnje odobritve lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the FTP 09-14 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači dobavitelj je upravičen do ugodnosti za predvideni izvoz, kakor je določeno v odstavku 8.3 dokumenta FTP 09-14 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestila končne trošarine).
The Commission established that throughout the review investigation period Reliance continued using only one of these sub-schemes for the product concerned, namely the AAS for physical exports.
Komisija je ugotovila, da je v celotnem obdobju preiskave v zvezi s pregledom družba Reliance za zadevni izdelek še naprej uporabljala le eno od teh podshem, in sicer AAS za fizični izvoz.
With regard to the use of AAS for physical exports referred to in recital (26) (a) the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Advanced Authorisation.
Pri AAS za fizični izvoz iz uvodne izjave 26(a) vlada Indije določi količino in vrednost, ki veljata za nadomestilo za uvoz in obveznosti izvoza ter sta navedeni v vnaprejšnji odobritvi.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the advanced authorisation.
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu v vnaprejšnjo odobritev vpisati ustrezne transakcije.
The volume of imports allowed under the AAS is determined by the GOI on the basis of Standard Input Output Norms (‘SIONs’) which exist for most products including the product concerned.
Količino uvoza, dovoljenega v okviru AAS, določi vlada Indije na osnovi standardnih vhodno-izhodnih normativov (Standard Input Output Norms – SION), ki obstajajo za večino izdelkov, vključno z zadevnim izdelkom.
For verification purposes by the Indian authorities, an Advance Authorisation holder is legally obliged to maintain an actual consumption register of duty-free imported/domestically procured goods against each authorisation, as per prescribed format (paragraphs 4.26, 4.30 and Appendix 23 HOP I 09-14).
Za namene preverjanja, ki ga izvajajo indijski organi, je imetnik vnaprejšnje odobritve zakonsko zavezan, da vodi evidenco dejanske potrošnje blaga, ki ga na podlagi vsakega dovoljenja brez dajatev uvozi ali nabavi na domačem trgu, evidenco pa je treba voditi v določeni obliki (poglavji 4.26 in 4.30 ter Dodatek 23 in HOP I 09-14).
Imported input materials are not transferable and have to be used to produce the specific resulting export product.
Uvožene surovine niso prenosljive in jih je treba uporabiti za proizvodnjo določenega nastalega izvoznega izdelka.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of 6 months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
The Commission established that there is no close nexus between the imported inputs and the exported finished products.
Komisija je ugotovila, da ni bilo tesne povezave med uvoženimi surovinami in izvoženimi končnimi izdelki.
The eligible input materials are also imported and used for products other than the product concerned.
Domnevne surovine so tudi uvožene in uporabljene za izdelke, ki niso zadevni izdelek.
Moreover, licences for various products can and are being clubbed.
Poleg tega se licence za različne izdelke lahko (in tudi se) združujejo.
This means that exports under AAS licence of one product may give right to duty-free imports of inputs under an AAS licence for another product.
To pomeni, da izvoz v okviru dovoljenja AAS za en izdelek lahko daje pravico za uvoz surovin brez dajatev v okviru dovoljenja AAS za drug izdelek.
During the verification visit conducted by the Commission, Reliance confirmed that because of this lack of a clear nexus, the consumption of inputs is being reported on the basis of SIONs.
Med preveritvenim obiskom, ki ga je opravila Komisija, je družba Reliance potrdila, da se zaradi odsotnosti jasne povezave o porabi surovin poroča na podlagi SION.
Regarding the verification requirements referred to in recital (29) of this Regulation, there were no records kept by the company which would prove that the external audit took place.
V zvezi z zahtevami glede preverjanja iz uvodne izjave 29 te uredbe družba ni vodila evidenc, ki bi dokazovale, da je bila izvedena zunanja revizija.
In sum, the Commission concluded that Reliance was unable to demonstrate that the relevant FTP provisions were met.
Komisija je na podlagi vsega navedenega sklenila, da družba Reliance ni dokazala, da so bile izpolnjene ustrezne določbe zunanjetrgovinske politike.
The exemption from import duties is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, namely it constitutes a financial contribution of the GOI since it decreases duty revenue which would otherwise be due and it confers a benefit upon the investigated exporters since it improves their liquidity.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, saj predstavlja finančni prispevek vlade Indije, s katerim se zmanjša njen prihodek od dajatev, ki bi sicer zapadle v plačilo, in preiskovanim izvoznikom zagotavlja ugodnosti, saj izboljša njihovo likvidnost.
The sub-scheme concerned in the present case is thus clearly 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.
Zadevna podshema v tem primeru je torej očitno zakonsko pogojena z opravljanjem izvoza, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The sub-scheme concerned in the present case cannot be considered permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Poleg tega se v tem primeru zadevne podsheme ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe.
The GOI did not effectively apply a verification system or a procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Vlada Indije ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in, v primeru nadomestnih shem povračil, Priloga III(II)(2) k osnovni uredbi).
It is also considered that the SIONs for the product concerned were not sufficiently precise and that 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.
Poleg tega SION za zadevni izdelek niso bili dovolj natančni in 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 addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Poleg tega vlada Indije ni izvedla nadaljnjega pregleda na podlagi dejanske količine surovin, čeprav bi to v odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
The sub-scheme referred to in recital (26) (a), is therefore countervailable.
Proti podshemi iz uvodne izjave 26(a) se zato lahko uvedejo izravnalni ukrepi.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Ker dovoljenega sistema povračila dajatev ali nadomestnega sistema povračil ni, je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
Glede tega se opozarja, da osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
According to Article 3(1)(a)(ii) and Annex I(i) of the basic Regulation only the excess remission of duties can be countervailed, when the conditions of Annexes II and III of the basic Regulation are met.
V skladu s členom 3(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče izravnati le presežne odpuste dajatev, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
Thus, if an adequate monitoring process is not demonstrated, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of unpaid duties (revenue forgone), applies, rather than of any purported excess remission.
Če ustrezen postopek spremljanja ni vzpostavljen, se ta izjema za sheme povračil ne uporablja in se uporablja običajno pravilo za izravnavanje zneska neplačanih dajatev (izpada prihodka), ne pa kakršen koli domnevni presežni odpust.
As set out in Annexes II(II) and III(II) of the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kakor je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun presežnega odpusta ni odgovoren preiskovalni organ.
To the contrary, according to Article 3(1)(a)(ii) of the basic Regulation, the investigating authority only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
Nasprotno, v skladu s členom 3(1)(a)(ii) osnovne uredbe mora preiskovalni organ samo zbrati zadostne dokaze, da zavrne ustreznost domnevnega sistema preverjanja.
As explained in recital (31), the benefit entitlement (i.e. the export under the licence) and the benefit conferral (i.e. duty free import of the input) are only loosely linked to one another.
Kot je pojasnjeno v uvodni izjavi 31, sta upravičenost do ugodnosti (tj. izvoza v okviru dovoljenja) in dodelitev ugodnosti (tj. uvoz surovine brez dajatev) med seboj le ohlapno povezani.
They do not have to occur in any particular order or time proximity.
Ni treba, da se nastopita v določenem vrstnem redu ali časovnem okviru.
It is thus possible that whilst the entitlement occurs during the review investigation period, the related conferral may occur before as well as after the review investigation period.
Zato je mogoče, da upravičenost nastopi med obdobjem preiskave v zvezi s pregledom, povezana dodelitev pa lahko nastopi pred obdobjem preiskave v zvezi s pregledom ali po njem.
Furthermore, through clubbing, benefit entitlement under a licence for one product may be transferred so that it ultimately confers a benefit on another product.
Poleg tega se lahko s povezovanjem upravičenost do ugodnosti v okviru dovoljenja za en izdelek prenese, tako da se na koncu ugodnost dodeli za drug izdelek.
In the investigation that led to the current level of duty for Reliance, i.e. Regulation (EU) No 906/2011 (‘the previous Regulation’), the subsidy amount derived from AAS was calculated for Reliance on the basis of import duties forgone on all material imported for all products under the scheme during the review investigation period.
V preiskavi, ki je privedla do sedanje ravni dajatve za družbo Reliance, tj. Uredba (EU) št. 906/2011 („prejšnja uredba“), se je znesek subvencije, izpeljan iz AAS, za družbo Reliance izračunal na podlagi opuščenih uvoznih dajatev za ves uvožen material za vse izdelke v okviru sheme med obdobjem preiskave v zvezi s pregledom.
This subsidy amount was then allocated over the total export turnover during the review investigation period.
Znesek subvencije je bil nato dodeljen za celotni prihodek od izvoza med obdobje preiskave v zvezi s pregledom.
In the present review, the Commission did not have at its disposal the data for all imports under AAS licences which occurred during the review investigation period.
Komisija med tem pregledom ni imela na voljo podatkov za celoten uvoz na podlagi dovoljenj AAS, ki se je izvajal v obdobju preiskave v zvezi s pregledom.
These data were used during the previous investigation when the subsidy rate under AAS was first established for Reliance.
Ti podatki so se uporabili med prejšnjo preiskavo, ko se je za družbo Reliance prvič vzpostavila stopnja subvencije v okviru AAS.
Instead, Reliance provided data related to AAS licences opened only during the review investigation period and only for the product concerned.
Namesto tega je družba Reliance zagotovila le podatke v zvezi s tistimi odobritvami v okviru sheme AAS, ki so bile razpisane med obdobjem preiskave v zvezi s pregledom in le za zadevni izdelek.
The Commission informed Reliance that for the reasons discussed in Recitals (31) and (37) of this Regulation, this data was deemed to be insufficient and asked Reliance to provide the relevant information, as requested in the questionnaire.
Komisija je družbo Reliance obvestila, da so bili ti podatki iz razlogov, navedenih v uvodnih izjavah od 31 do 37 te uredbe, nezadostni, pri čemer je družbo Reliance pozvala, naj predloži ustrezne informacije, zahtevane v vprašalniku.
Reliance did not provide the requested information, explaining that the input material imported under AAS for the production of PET was also imported under AAS opened for many other products including those produced by other business sectors of the company.
Družba Reliance ni predložila zahtevanih informacij, pri čemer je pojasnila, da so bile surovine, uvožene v okviru AAS za proizvodnjo PET, uvožene tudi v okviru odobritev AAS, razpisanih za več drugih izdelkov, vključno s tistimi, ki jih proizvajajo drugi poslovni sektorji družbe.
Due to the lack of the appropriate data, the Commission was unable to calculate the subsidy amount on the basis of import duties forgone on all material imported for all products under the scheme during the review investigation period as in the previous investigation.
Komisija zaradi pomanjkanja ustreznih podatkov ni mogla izračunati zneska subvencije na podlagi opuščenih uvoznih dajatev za ves material, uvožen za vse izdelke v okviru sheme med obdobjem preiskave v zvezi s pregledom, kakor v prejšnji preiskavi.
In these circumstances, as proposed by Reliance, the calculation was then done on the basis of the total export transactions cleared during the review investigation period under the AAS licences related to the product concerned.
V teh okoliščinah se je po navedbah družbe Reliance izračun izvedel na podlagi skupnih izvoznih transakcij, za katere je bil opravljen kliring, med obdobjem preiskave v zvezi s pregledom v okviru dovoljenj AAS v zvezi z zadevnim izdelkom.
The GOI confirmed that it is unlikely that a company would not claim a benefit that it is entitled to under an AAS licence.
Vlada Indije je potrdila, da ni verjetno, da družba ne bi zahtevala pravice do ugodnosti, do katere je upravičena v okviru dovoljenja AAS.
On this basis, by using the SION, the amount of duty saved on imported inputs could be reliably calculated.
Na podlagi tega je z uporabo SION znesek dajatve, privarčevane ob uvoženih surovinah, mogoče zanesljivo izračunati.
The subsidy rate established in respect of this scheme during the review investigation period for Reliance amounts to 4,67 %.
Stopnja subvencije za družbo Reliance, ugotovljena v zvezi s to shemo v obdobju preiskave v zvezi s pregledom, znaša 4,67 %.
Comments on the final disclosure
Pripombe o končnem razkritju
Reliance disagreed with the use of SION to calculate the benefit under AAS.
Družba Reliance se ni strinjala z uporabo SION za izračun ugodnosti v okviru AAS.
The company pointed out that the Commission used this method because, hypothetically, Reliance could use AAS licences granted for other products to import raw materials used for production of PET.
Družba je izpostavila, da je Komisija to metodo uporabila, ker bi lahko družba Reliance za uvoz surovin za proizvodnjo PET hipotetično uporabila dovoljenja AAS, dodeljena za druge izdelke.
Reliance argued that the Commission did not support this statement.
Družba Reliance je trdila, da Komisija ni podprla te trditve.
The company further argued that by using the SION-based method the Commission calculated the highest possible amount of benefit that Reliance could hypothetically have received.
Družba je poleg tega trdila, da je Komisija z uporabo metode, ki temelji na SION, izračunala najvišji možni znesek ugodnosti, ki bi jo lahko družba Reliance hipotetično prejela.
Reliance also argued that in previous investigations the Commission only took into account the actual benefit received for the product concerned and not hypothetical benefits that could have been received for other products.
Družba Reliance je trdila tudi, da je Komisija v prejšnjih preiskavah upoštevala le dejansko ugodnost, prejeto za zadevni izdelek, ne pa hipotetičnih ugodnosti, ki bi lahko bile prejete za druge izdelke.
Reliance argued that in calculating the benefit under AAS the Commission should have considered only the duty foregone on all imports during the review investigation period made under active AAS licences opened for PET.
Družba Reliance je trdila, da bi morala Komisija pri izračunu ugodnosti v okviru AAS upoštevati le opuščeno dajatev na ves uvoz v obdobju preiskave v zvezi s pregledom, ki se je uporabila v okviru veljavnih dovoljenj AAS, razpisanih za PET.