natgillin/translations-raw huggingface dataset:
To that end the Commission recalculated the subsidy rate in the most conservative way possible by using the largest available denominator i.e. the total turnover of GES.
Opozoriti je treba, da se pričakuje, da se bo za to shemo stopnja subvencioniranja po OPP znatno povečala, saj je indijska vlada z javno objavo št. 44/2015-2020 z dne 29. oktobra 2015 razširila ugodnost 2-odstotne stopnje na skupini A in C, s čimer je pokritost trgov v okviru sheme MEIS razširila na vse države in zlasti na države članice EU.
On that basis the subsidy rate calculated in respect of this scheme for the cooperating exporting producer amounted to 0,31 %.
S to spremembo se bo stopnja subvencioniranja v primerjavi s stopnjo, ugotovljeno v OPP, povečala.
This rate constitutes a lower bound of the subsidy rate during the RIP.
Ker je ugodnosti v okviru sheme MEIS načeloma mogoče zahtevati za vsak izvoz, se dejansko pričakuje, da se bo stopnja subvencije za to shemo znatno povečala in dosegla 2 %.
It must be noted that the subsidisation rate of this scheme is expected to rise significantly after the RIP as, by public notice No 44/2015-2020 dated 29 October 2015, the GOI extended the benefit of the 2 % rate to Group A and C thereby extending the market coverage of MEIS to all countries and in particular to EU Member States.
Shema za podporo izvozu investicijskega blaga (EPCGS)
This development will increase the subsidisation level as compared to what was observed during the RIP.
Shema EPCGS je podrobno opisana v poglavju 5 FTP 09–14 in FTP 15–20 ter poglavju 5 HOP I 09–14 in HOP I 15–20.
Indeed, since MEIS benefits can in principle be claimed for any export, the subsidy rate for this scheme is expected to increase significantly and to reach the level of 2 %.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, ki so „vezani“ na spremljajoče proizvajalce, ter izvajalci storitev.
Export Promotion Capital Goods Scheme (EPCGS)
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga po znižani stopnji dajatve.
The detailed description of the scheme is contained in Chapter 5 of the FTP 09-14 and of the FTP 15-20 as well as Chapter 5 of the HOP I 09-14 and of the HOP I 15-20.
Obveznost izvoza je obveznost izvoza minimalne vrednosti blaga, ki ustreza šest- ali osemkratniku zneska privarčevane dajatve, odvisno od izbrane podsheme.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Indijska vlada 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 at a reduced rate of duty.
Shema določa znižano stopnjo uvozne dajatve v višini 3 % za vse investicijsko blago, uvoženo v okviru te sheme.
An export obligation is an obligation to export a minimum value of goods corresponding to, depending on the sub-scheme chosen, six or eight times the amount of duty saved.
Za izpolnjevanje obveznosti izvoza se mora uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v določenem obdobju.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Investicijsko blago se lahko uvaža tudi po ničelni stopnji dajatve v okviru sheme EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
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.
V takem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
The capital goods can also 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.
Domači proizvajalec lahko zahteva tudi ugodnosti iz predvidenega izvoza v zvezi z dobavo investicijskega blaga imetniku dovoljenja EPCGS.
The EPCGS licence holder can also source the capital goods indigenously.
Tako kot v prvotni preiskavi je bilo ugotovljeno, da je sodelujoči proizvajalec izvoznik v OPP še naprej prejemal ugodnosti v okviru sheme 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 shemi EPCGS
Like in the original investigation, it was found that the cooperating exporting producer continued benefiting from the EPCGS during the RIP.
Znižanje dajatve je finančni prispevek indijske vlade, ker ta koncesija zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
Conclusion on the EPCGS
Poleg tega znižanje dajatve pomeni ugodnost za izvoznika, saj se z ob uvozu privarčevanimi dajatvami izboljša likvidnost družbe.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Shema EPCGS je nadalje zakonsko pogojena z opravljanjem izvoza, ker takih dovoljenj ni mogoče dobiti brez izpolnjenih obveznosti izvoza.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI's duty revenue which would be otherwise due.
Zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve the company's liquidity.
Shema EPCGS se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
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.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago v obdobju, ki kaže običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
The EPCGS cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Da bi se izrazila polna vrednost denarja v času, je bil tako izračunani znesek, ki se pripiše OPP, prilagojen tako, da so se mu za to obdobje dodale obresti.
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.
V ta namen se je za primerno štela komercialna obrestna mera v Indiji v OPP.
The amount of countervailable subsidies was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned.
V skladu s členoma 7(2) in 7(3) osnovne uredbe se je ta znesek subvencije dodelil za ustrezne prihodke od izvoza v OPP kot ustrezen imenovalec, saj je subvencija pogojena z opravljanjem izvoza in se ni dodelila glede na izdelane, proizvedene, izvožene ali prevažane količine.
The amount so calculated, which is attributable to the RIP, has been adjusted by adding interest during this period in order to reflect the full time value of the money.
Glede na navedeno je stopnja subvencije za sodelujočega proizvajalca izvoznika v okviru te sheme znašala 0,27 %.
The commercial interest rate during the RIP in India was considered appropriate for this purpose.
Po razkritju je sodelujoči proizvajalec izvoznik trdil, da bi bilo treba za izračun stopnje subvencije v okviru te sheme znesek subvencije dodeliti za celotni prihodek družbe od prodaje, vključno z izvozom in domačo prodajo, in ne samo za prihodek od izvoza.
In accordance with Article 7(2) and (3) of the basic Regulation, this subsidy amount has been allocated over the appropriate export turnover during the RIP as the appropriate denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
Svojo trditev je utemeljil s tem, da se lahko stroji, ki so upravičeni do subvencioniranja v okviru sheme EPCGS, uporabljajo tudi za proizvodnjo izdelkov, ki se prodajajo na domačem trgu, in se skliceval na člen F(b)(2) Smernic za izračun zneska subvencije v preiskavah v zvezi z izravnalnimi dajatvami [14] („Smernice“), ki vsebujejo navodilo v zvezi z izračunom stopenj subvencije za subvencije, ki niso namenjene izvozu.
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer amounted to 0,27 %.
Vendar možnost proizvodnje GES, ki se prodajajo na domačem trgu, s stroji, uvoženimi v okviru sheme EPCGS, ne izpodbija opredelitve sheme EPCGS kot izvozne subvencije, saj je ta subvencija zakonsko pogojena z opravljanjem izvoza, kot je pojasnjeno v uvodnih izjavah 103 in 107.
After disclosure the cooperating exporting producer claimed that for the calculation of the subsidy rate of this scheme, the subsidy amount should have been allocated over the total turnover of the company including both exports and domestic sales instead of only the export turnover.
Zato se člen F(b)(2) Smernic, ki se nanaša na subvencije, ki niso namenjene izvozu, ni uporabil za izračun EPCGS in trditev je bila zavrnjena.
It justified its claim by the fact that machines benefitting from EPCGS subsidisation can also be used to manufacture products sold domestically and referred to Article F(b)(2) of the Guidelines for the calculation of the amount of subsidy in countervailing duty investigations [14] (‘the Guidelines’) which contains an instruction regarding the calculation of subsidy rates for non-export subsidies.
Poleg tega je treba opozoriti, da je metoda izračuna, uporabljena za shemo EPCGS v sedanjem postopku, enaka kot metoda, ki je bila uporabljena v drugih postopkih v zvezi z GES s poreklom iz Indije, tj. prvotni preiskavi (glej uvodno izjavo 57 Uredbe Komisije (ES) št. 1008/2004 [15]), delnem vmesnem pregledu (glej uvodno izjavo 54 Uredbe (ES) št. 1354/2008) in prvem pregledu zaradi izteka ukrepa (glej uvodno izjavo 47 Izvedbene uredbe (EU) št. 1185/2010).
However, the possibility to manufacture GES sold domestically with machines imported under EPCGS does not challenge the qualification of EPCGS as an export subsidy since as explained in recitals 103 and 107 this subsidy is contingent in law upon export performance.
Shema izvoznih kreditov (ECS)
Therefore Article F(b)(2) of the Guidelines which concerns non-export subsidies did not apply to the calculation of EPCGS and the claim was rejected.
Vložniki so trdili, da je indijska centralna banka v skladu s shemo ECS posojilom za izvozne kredite, ki so jih odobrile banke, zaračunala najvišje možne obrestne mere.
In addition it is reminded that the calculation method used for EPCGS in the current proceeding is the same as the one used in the other proceedings concerning GES originating in India, i.e. the initial investigation (see recital 57 of Commission Regulation (EC) No 1008/2004 [15]), the partial interim review (see recital 54 of Regulation (EC) No 1354/2008) and the first expiry review (see recital 47 of Implementing Regulation (EU) No 1185/2010).
Ta zgornja meja je bila domnevno določena na ravni referenčne temeljne obrestne mere minus 2,5 %.
Export Credit Scheme (ECS)
Vendar je bilo ugotovljeno, da so bile najvišje obrestne mere, zaračunane bankam za posojila za izvozne kredite v indijskih rupijah, umaknjene s 1. julijem 2010 na podlagi okrožnice Master Circular DBOD št.
It was alleged by the applicants that, under the ECS, the Reserve Bank of India (‘RBI’) was imposing maximum ceiling interest rates on export credit loans granted by banks.
DIR(Exp.)
This ceiling was allegedly set at the benchmark prime lending rate bank minus 2,5 %.
BC 06/04.02.002/2010-11 in da so bile najvišje obrestne mere, zaračunane bankam za posojila za izvozne kredite v tuji valuti, umaknjene s 5. majem 2012 na podlagi okrožnice Master Circular DBOD št.
BC 06/04.02.002/2010-11 and that maximum ceiling interest rates imposed to banks on export credit loans in foreign currency were withdrawn with effect from 5 May 2012 by Master Circular DBOD No DIR(Exp.)
BC 04/04.02.002/2011-2012, razen za določeno omejeno število industrijskih sektorjev.
BC 04/04.02.002/2011-2012 with the exception of specific limited number of sectors of industry.
GES niso bile vključene na seznam izjem in zato v skladu s pravno podlago shema ECS v OPP proizvajalcem GES ni bila na voljo.
GES was not included in the list of exceptions and according to the legal basis in force the ECS scheme was therefore not available to the GES producers during the RIP.
Preiskava je pokazala, da so bile dejanske stopnje, ki jih je za svoja posojila dobil sodelujoči proizvajalec izvoznik, enake osnovnim stopnjam zadevnih bank, ki so odobrile posojila, ali pa so se od njih le malce razlikovale.
The investigation confirmed that actual rates obtained by the cooperating exporting producer for its loans were equal to or only slightly different from the base rates of the respective banks granting the loans.
Ker tudi nič ni kazalo, da bi indijska centralna banka določala osnovne stopnje bank, je bilo ugotovljeno, da so stopnje posojil za izvozne kredite prosto določale banke.
As nothing indicated either that the RBI was deciding the base rate of banks, it was concluded that the rates of the export credit loans were freely determined by the banks.
Na podlagi navedenega ni mogoče izključiti, da je sodelujoči proizvajalec izvoznik tudi sam začel uporabljati to shemo ali pa jo bo v prihodnje.
It must be noted that shortly after the RIP the RBI announced a new ‘Interest Equalisation Scheme on Pre and Post Shipment Rupee Export Credit’ in Master Circular DBR.Dir.BC.No 62/04.02.001/2015-16 dated 4 December 2015.
Vendar bodo ugodnosti, če sploh, pridobljene po OPP.
The scheme is available to exports of a wide range of products, including GES, irrespective of the size of the exporting producer and to any export for small and medium enterprises.
Glede na navedeno Komisija v okviru tega pregleda zaradi izteka ukrepa meni, da ni treba oblikovati ugotovitev v zvezi s to shemo.
On that basis it cannot be excluded that the cooperating exporting producer started availing or will avail itself of this scheme in the future.
Na podlagi politike spodbujanja industrije iz leta 2004 država Madhja Pradeš („MP“) ponuja industrijskim družbam, ki vlagajo v proizvodnjo elektrike za lastno porabo, oprostitev dajatve na elektriko.
However the obtained benefits, if any, would be posterior to the RIP.
Opis oprostitve dajatve za elektriko, ki jo uporablja vlada MP, je določen v oddelku 3-B zakona o dajatvi za elektriko iz leta 1949.
Under the Industrial Promotion Policy of 2004, the State of Madhya Pradesh (‘MP’) offers exemption of electricity duty to industrial companies investing in electricity generation for captive consumption.
V skladu z uradnim obvestilom vlade MP št. 5691-XIII-2004 z dne 29. septembra 2004 lahko družbe ali osebe, ki vlagajo v nove elektrarne za lastno porabo energije z zmogljivostjo več kot 10 KW, od inšpektorata za elektriko MP prejmejo potrdilo o oprostitvi dajatve za elektriko.
The description of the electricity duty exemption scheme applied by the MP Government is set out in Section 3-B of the Electricity Duty Act of 1949.
Oprostitev se odobri samo za elektriko, proizvedeno za lastno porabo, in samo, če nova elektrarna za lastno porabo energije ni nadomestilo za staro.
Every manufacturer which invests a certain amount of capital in the set-up of a power plant within the State of Madhya Pradesh is eligible for this scheme.
Oprostitev se odobri za pet let.
According to notification No 5691-XIII-2004 of the MP Government dated 29 September 2004, companies or persons investing in new captive power plants of more than 10 kilowatt capacity can obtain from the MP Electrical Inspectorate a certificate of exemption from electricity duty.
Iz tega je mogoče sklepati, da ta pobuda ni sistematično odobrena v skladu z merili, ki jih jasno določa zakon ali predpis.
The exemption is only given for electricity generated for self-consumption, and only if the new captive power plant is not a replacement of an older one.
Vlada MP je z uradnim obvestilom št. 4328-XIII-2006 z dne 21.
The exemption is granted for a period of five years.
Julija 2006 uvedla različna obdobja oprostitve, s trajanjem 5, 7 in 10 let, ki so veljala glede na naložbeno vrednost subvencionirane elektrarne.
By notification No 3023/F-4/3/13/03 dated 5 April 2005 the MP Government exempted the first power plant built by the cooperating exporting producer (the ‘30-MW plant’) for a period of 10 years with effect from 6 April 2005.
V skladu z dopisom vlade MP z dne 4. februarja 2015 je bila odobrena 7-letna oprostitev za drugo elektrarno sodelujočega proizvajalca izvoznika („elektrarna za 33 MW“), ki je veljala od 10. junija 2009 do 9. junija 2016.
It is noted that this notification applied only to the cooperating exporting producer and therefore constituted an exception to the general 5-year exemption period defined in notification No 5691-XIII-2004.
Sklep o shemi EDES
This suggests that this incentive is not systematically granted according to criteria clearly set out by law or regulation.
V skladu s členom 7(2) osnovne uredbe je bil znesek subvencije izračunan na osnovi neplačane prometne dajatve na elektriko, kupljeno v OPP (števec), ter celotnega prihodka družbe od prodaje (imenovalec), saj EDES ni pogojena z opravljanjem izvoza, pa tudi uporaba elektrike ni bila omejena na proizvodnjo izdelka, ki se pregleduje.
By notification No 4328-XIII-2006 dated 21 July 2006 the MP Government introduced distinct exemption periods of 5, 7 and 10 years applicable in function of the investment value of the subsidised power plant.
Glede na navedeno je stopnja subvencije za sodelujočega proizvajalca izvoznika v okviru te sheme znašala približno 2 %.
According to a letter of the MP Government dated 4 February 2015 a 7-year exemption was granted to the cooperating exporting producer's second power plant (the ‘33-MW plant’) from 10 June 2009 to 9 June 2016.
Elektrarna za 30 MW, ki jo je upravljal sodelujoči proizvajalec izvoznik, pa je aprila 2015 (tj. v OPP) prenehala biti upravičena do sheme EDES v skladu z uradnim obvestilom št. 3023/F-4/3/13/03, navedenim v uvodni izjavi 122.
Conclusion on EDES
Preiskava je potrdila, da sodelujoči proizvajalec izvoznik po tem datumu ni imel koristi od oprostitve dajatve za zadevno elektrarno.
The subsidy amount was calculated in accordance with Article 7(2) of the basic Regulation on the basis of the unpaid sales duty on electricity purchased in the RIP (the numerator) and the total sales turnover of the company (the denominator) as EDES is neither contingent upon export performance nor was the use of electricity limited only to the production of the product under review.
Kar zadeva elektrarno za 33 MW, je upravičenost potekla junija 2016, kot je pojasnjeno v uvodni izjavi 124.
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer amounted to around 2 %.
Od preveritvenega obiska, ki je bil prav tako opravljen junija 2016, na kraju samem ni bilo mogoče preveriti, da po navedem datumu ugodnosti dejansko niso bile več dodeljene.
However, the 30-MW plant operated by the cooperating exporting producer ceased to be eligible to EDES in April 2015 (i.e. during the RIP) pursuant notification No 3023/F-4/3/13/03 referred to in recital 122.
Ker pa je bilo mogoče preveriti potek ugodnosti za elektrarno za 30 MW, ni nobene oprijemljive podlage za izpodbijanje dejstva, da so v roku potekle tudi ugodnosti za elektrarno za 33 MW.
The investigation confirmed that the cooperating exporting producer did not benefit from duty exemption for that power plant after this date.
Glede na potek ugodnosti te sheme je Komisija ugotovila, da proizvajalec izvoznik ni več prejemal ugodnosti iz te sheme.
As regards the 33-MW plant, eligibility was lapsing in June 2016 as explained in recital 124.
V vsakem primeru Komisija v okviru tega pregleda zaradi izteka ukrepa meni, da ni treba oblikovati ugotovitev v zvezi s to shemo, saj, kot je bilo ugotovljeno prej, obstajajo zadostni dokazi, na podlagi katerih je mogoče sklepati o nadaljevanju subvencioniranja na podlagi shem, o katerih Komisija oblikuje ugotovitve.
The amounts of countervailable subsidies in accordance with the provisions of the basic Regulation, expressed ad valorem, for the cooperating exporting producer were as follows:
Skupni znesek subvencij presega prag de minimis, naveden v členu 14(5) osnovne uredbe.
Table 1
Indijska vlada je navedla, da nesodelujoči proizvajalec izvoznik Graphite India Limited („GIL“) ni koristil nobene od petih shem, proti katerim se lahko uvedejo izravnalni ukrepi, za katere je bilo ugotovljeno, da so se z njimi dodelile ugodnosti družbi HEG, na podlagi naslednjih trditev:
SCHEMES
v okviru sheme DDS v OPP ni bilo izdanih nobenih dobropisov za dajatve v zvezi z izvozom v Unijo;
DDS
shema FMS je bila v OPP ukinjena in v prihodnje v njenem okviru ne bodo dodeljene ugodnosti proizvajalcema izvoznikoma;
AAS
kar zadeva GES, shema MEIS v OPP ni bila na voljo za izvoz v Unijo;
FMS
družbi GIL v OPP ni bilo odobrenih nobenih dovoljenj v okviru shem AAS ali EPCGS.
MEIS
Vendar je treba te trditve zavrniti iz naslednjih razlogov:
EPCGS
Čeprav družba GIL za izvoz v Unijo ni prejela dobropisov za dajatve v okviru sheme DDS, na podlagi tega še vedno ne bi bilo mogoče sklepati, da shema družbi ni dodelila ugodnosti.
Total
Stopnja subvencije v okviru sheme DDS se dejansko izračuna na podlagi celotnega izvoza družbe, ki vključuje tudi izvoz v druge tretje države.
The total amount of subsidisation exceeds the de minimis threshold mentioned in Article 14(5) of the basic Regulation.
Preiskava je sicer potrdila, da je bila shema FMS v OPP ukinjena, vendar je bilo tudi ugotovljeno, kakor je navedeno v uvodnih izjavah od 79 do 81, da so se ugodnosti, dodeljene v okviru sheme FMS pred njeno ukinitvijo, še naprej dodeljevale v okviru sheme MEIS, ki je začela veljati takoj po ukinitvi sheme FMS.
The GOI submitted that the non-cooperating exporting producer Graphite India Limited (‘GIL’) did not avail of any of the five countervailable schemes found to confer benefits to HEG on basis of the following claims:
Kot je pojasnjeno v uvodni izjavi 93, samo dejstvo, da izvoz v Unijo ni neposredno upravičen do dobropisov za dajatve v okviru sheme MEIS, ne omogoča sklepanja, da proizvajalec izvoznik nima koristi od sheme MEIS v zvezi s svojimi izvoznimi ali proizvodnimi dejavnostmi na splošno.
No DDS duty credit was issued in respect of exports to the Union during the RIP;
Dobropisi za dajatve v okviru sheme MEIS, pridobljeni na podlagi izvoza GES v tretje države, se dejansko lahko prosto prenašajo in uporabijo za izravnavo uvoznih dajatev na surovine, vključene v izdelek, ki se pregleduje, tudi če je izvožen v Unijo.
FMS was terminated during the RIP and will not confer benefits to exporting producers in the future;
Zato se šteje, da se s temi dobropisi za dajatve dodeljujejo ugodnosti za izvoz GES in proizvodnjo družbe GIL na splošno, vključno z izvozom v Unijo.
MEIS was not available to exports to the Union during the RIP as far as GES is concerned;
Čeprav družbi GIL v OPP ne bi bilo odobrenih novih dovoljenj v okviru shem AAS ali EPCGS, na podlagi tega še vedno ne bi bilo mogoče sklepati, da ti shemi družbi nista dodelili ugodnosti.