natgillin/translations-raw huggingface dataset:
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.
Nasprotno, v skladu s členom 3(1)(a)(ii) osnovne uredbe mora preiskovalni organ samo zbrati zadostne dokaze, da zavrne ustreznost domnevnega sistema preverjanja.
However, these conditions were not fulfilled in the present case.
Kot je pojasnjeno v uvodni izjavi 47, sta upravičenost do ugodnosti (tj. izvoza v okviru dovoljenja) in dodelitev ugodnosti (tj. uvoz surovine brez dajatev) med seboj le ohlapno povezani.
Thus, if an adequate monitoring process is not demonstrated, the above exception for drawback schemes is not applicable and the normal rule for countervailing the amount of unpaid duties (revenue forgone), applies, rather than for any purported excess remission.
Ni treba, da nastopita v določenem vrstnem redu ali časovnem okviru.
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.
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.
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.
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.
As explained in recital 47 above, 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.
V dokončni uredbi se je znesek subvencije, izpeljan iz AAS, izračunal na podlagi opuščenih uvoznih dajatev za ves uvoženi material za palice iz nerjavnega jekla v okviru sheme v obdobju prvotne preiskave.
They do not have to occur in any particular order or time proximity.
Ta znesek subvencije je bil nato dodeljen za celotni prihodek od izvoza zadevnega izdelka v obdobju prvotne preiskave.
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.
Dva proizvajalca izvoznika, ki uporabljata shemo AAS, sta se strinjala z oceno Komisije iz uvodne izjave 55 in potrdila, da sta bila na podlagi svojega izvoza zadevnega izdelka v obdobju preiskave v zvezi s pregledom upravičena do ugodnosti, katere del je bil ali bo dodeljen zunaj obdobja preiskave v zvezi s pregledom.
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 je eden od proizvajalcev izvoznikov potrdil, da zaradi načina izvajanja postopka taljenja v obdobju preiskave v zvezi s pregledom ni mogoče izključiti, da so se surovine, uvožene v okviru dovoljenj AAS za palice iz nerjavnega jekla, uporabile za proizvodnjo drugih izdelkov in da so se surovine, uvožene v okviru dovoljenj AAS za druge izdelke, uporabile za proizvodnjo palic iz nerjavnega jekla.
In the definitive Regulation the subsidy amount derived from AAS was calculated on the basis of import duties forgone on all material imported for SSB products under the scheme during the original investigation period.
Zato se je proizvajalec izvoznik strinjal, da samo proučitev opuščenih dajatev za uvoz v okviru dovoljenj AAS za palice iz nerjavnega jekla v obdobju preiskave v zvezi s pregledom ne bi izražala dejanske ugodnosti, dodeljene v okviru sheme za izvoz palic iz nerjavnega jekla v navedenem obdobju.
This subsidy amount was then allocated over the export turnover of the product concerned during the original investigation period.
Komisija zaradi pomanjkanja ustreznih podatkov ni mogla tako kot v prvotni preiskavi izračunati zneska subvencije na podlagi opuščenih uvoznih dajatev za ves material, uvožen za palice iz nerjavnega jekla v okviru sheme v obdobju preiskave v zvezi s pregledom.
The two exporting producers using the AAS agreed with the Commission's assessment laid out in recital 55 above and confirmed that exports during the review investigation period of the product concerned entitled them to a benefit, part of which was or will be conferred outside of the review investigation period.
V teh okoliščinah sta se obe družbi strinjali, da se znesek subvencije izračuna na podlagi skupnih izvoznih transakcij, za katere je bil v obdobju preiskave v zvezi s pregledom opravljen kliring v okviru dovoljenj AAS v zvezi z zadevnim izdelkom.
Furthermore, one of the exporting producers confirmed that, due to the way the melting process was conducted during the review investigation period, it cannot be excluded that inputs imports under AAS licences for SSB ended up in other products and that inputs imports under AAS licences for other products ended up in SSB.
Vsaka družba je predlagala metodologijo, ustrezno za njen posebni položaj (v tem primeru glede na asortiman surovin, uvoženih za proizvodnjo zadevnega izdelka).
Consequently, the exporting producer agreed that looking only at the duty foregone for imports under AAS licences for SSB during the review investigation period would not reflect the actual benefit conferred on exports of SSB during that period by the scheme.
Z uporabo SION ali povprečne dodane vrednosti v okviru vseh prejšnjih dovoljenj, izdanih za zadevni izdelek, je bilo mogoče zanesljivo izračunati znesek dajatve, privarčevane ob uvoženih surovinah.
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 SSB under the scheme during the review investigation period as in the original investigation.
Komisija je te metodologije štela za ustrezne in jih sprejela.
In these circumstances, both companies agreed to calculate the subsidy amount on the basis of the total export transactions cleared during the review investigation period under the AAS licences related to the product concerned.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencij dodeljeni za celotni prihodek od izvoza zadevnega izdelka v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljanjem izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Each company proposed a methodology appropriate to their particular situation (in this case depending on the range of the raw materials imported for the production of the product concerned).
Komisija je tako ugotovila, da sta stopnji subvencije glede na to shemo v obdobju preiskave v zvezi s pregledom znašali 0,88 % za družbo Chandan Steel Limited in 1,56 % za družbo Isinox Steel Limited.
Either by using the SION or the average added value under all previous licences opened for the product concerned, the amount of duty saved on imported inputs could be reliably calculated.
Shema DDS je podrobno opisana v Predpisih za povračilo carin in osrednjih trošarin iz leta 1995, kakor so bili spremenjeni s poznejšimi uradnimi obvestili.
The Commission considered these methodologies as appropriate and accepted them.
Do te sheme je upravičen vsak proizvajalec izvoznik ali trgovec izvoznik.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover of the product concerned during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Upravičeni izvoznik lahko zaprosi za znesek povračila, ki je izračunan kot delež vrednosti franko na ladijski krov („FOB“) izdelkov, izvoženih v okviru te sheme.
The Commission thus established that the subsidy rates in respect of this scheme during the review investigation period amounted to 0,88 % for Chandan Steel Limited and 1,56 % for Isinox Steel Limited.
Indijska vlada je določila stopnje vračil za številne izdelke, vključno z zadevnim izdelkom.
The detailed description of the DDS is contained in the Custom & Central Excise Duties Drawback Rules 1995 as amended by successive notifications.
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.
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
Uporabljajo se ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
An eligible exporter can apply for a drawback amount which is calculated as a percentage of the free-on-board (‘FOB’) value of products exported under this scheme.
V obdobju preiskave v zvezi s pregledom je bila stopnja DDS do 22. novembra 2015 1,9-odstotna, do 10. februarja 2016 2-odstotna s kapico 3,2 INR/kg, nato pa 2-odstotna s kapico 4,3 INR/kg.
The drawback rates have been established by the GOI for a number of products, including the product concerned.
Za koriščenje ugodnosti iz te sheme mora družba izvažati.
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.
V trenutku, ko se odpremni podatki vnesejo v carinski strežnik (ICEGATE), se označi, da izvoz poteka v okviru sheme DDS, znesek DDS pa se nepreklicno določi.
They are applicable regardless of whether import duties have actually been paid or not.
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 bodisi z denarnim nakazilom.
During the review investigation period the DDS rate was 1,9 % until 22 November 2015, then 2 % with a cap of 3,2 INR/kg until 10 February 2016 and then 2 % with a cap of 4,3 INR/kg thereafter.
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji (BRC).
To benefit from this scheme a company must export.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar indijska vlada izterja izplačani znesek, če izvoznik ne predloži BRC v določenem roku.
At the moment when shipment details are entered in the Customs server (ICEGATE), it is indicated that the export is taking place under the DDS and the DDS amount is fixed irrevocably.
Znesek povračila se lahko porabi za kateri koli namen.
After the shipping company has filed the Export General Manifest (EGM) 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.
V skladu z indijskimi računovodskimi standardi se lahko znesek povračila dajatev po obračunskem načelu knjiži kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (BRC).
Komisija je ugotovila, da so v obdobju preiskave v zvezi s pregledom vsi sodelujoči proizvajalci izvozniki še naprej prejemali ugodnosti v okviru sheme DDS.
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.
Sklep o shemi DDS
The drawback amount can be used for any purpose.
Shema DDS zagotavlja subvencije v smislu člena 3(1)(a)(I) in člena 3(2) osnovne uredbe.
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.
Tako imenovani znesek povračila dajatve je finančni prispevek indijske vlade, saj je izplačan v obliki neposrednega prenosa sredstev s strani indijske vlade.
The Commission found that all the cooperating exporting producers continued benefiting from the DDS during the review investigation period.
V zvezi z uporabo teh sredstev ni omejitev.
Conclusion on the DDS
Poleg tega znesek povračila dajatev pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
The DDS provides subsidies within the meaning of Article 3(1)(a)(I) and Article 3(2) of the basic Regulation.
Indijska vlada stopnjo povračila dajatev za izvoz določi za vsak izdelek posebej.
The so-called duty drawback amount is a financial contribution by the GOI as it takes the form of a direct transfer of funds by the GOI.
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.
There are no restrictions as to the use of these funds.
Gotovinsko plačilo izvozniku ni povezano z dejanskimi plačili uvoznih dajatev za surovine, prav tako pa ni dobropis za dajatve, ki bo uporabljen za izravnavo uvoznih dajatev za pretekli ali prihodnji uvoz surovin.
In addition, the duty drawback amount confers a benefit upon the exporter, because it improves its liquidity.
Indijska vlada je med preveritvenim obiskom trdila, da obstaja ustrezna povezava med stopnjami vračil, pa tudi dajatvami, plačanimi za surovine.
The rate of duty drawback for exports is determined by the GOI on a product by product basis.
Razlog za to je, da indijska vlada pri določanju stopnje povračila dajatev upošteva povprečno količino ali vrednost materiala, uporabljenega kot surovine za proizvodnjo izdelka, in povprečni znesek dajatev, plačanih za surovine.
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.
Vendar Komisija meni, da domnevna povezava med stopnjami povračila in dajatvami, plačanimi za surovine, ne zadostuje, da bi shema izpolnjevala pravila iz Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
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.
Zlasti znesek kredita ni izračunan glede na dejansko uporabljene surovine.
During the verification visit, the GOI claimed that there was an adequate link between the drawback rates as well as the duties paid on raw materials.
Poleg tega ne obstaja sistem ali postopek, ki bi potrdil, katere surovine (vključno z njihovimi količinami in poreklom) so porabljene v proizvodnem postopku izvoženega izdelka in ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter Priloge II in Priloge III k osnovni uredbi.
This is because the GOI takes into account the average quantity or value of materials used as inputs in the manufacturing of the product as well as the average amount of duties paid on inputs in determining the duty drawback rates.
Prav tako indijska vlada ni izvedla nadaljnje preiskave na podlagi dejanskih surovin in transakcij, da bi ugotovila, ali je prišlo do presežnega plačila.
The Commission however does not consider that the alleged link between the drawback rates and the duties paid on raw materials is sufficient in order for the scheme to conform to the rules laid down in Annex I, Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Zato je bila trditev zavrnjena.
In particular, the amount of credit is not calculated in relation to actual inputs used.
Tako je treba plačilo v obliki neposrednega prenosa sredstev, ki ga izplača indijska vlada po tem, ko izvozniki opravijo izvoz, šteti za nepovratna sredstva indijske vlade, ki so pogojena z opravljanjem izvoza, zato se šteje, da je specifično in da se proti njemu lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
Moreover, there is no system or procedure in place to confirm which inputs (including their amounts and origin) are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (I) of Annex I, and Annexes II and III of the basic Regulation.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost za prejemnika, ki je bila ugotovljena za obdobje preiskave v zvezi s pregledom.
Moreover, no further examination by the GOI was conducted on the basis of actual inputs and transactions in order to determine whether an excess payment occurred.
V tem smislu se je štelo, da je prejemniku ugodnost dodeljena takrat, ko se izvede izvozna transakcija v okviru te sheme.
Therefore, the claim was rejected.
V tem trenutku je indijska vlada dolžna izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
Consequently, 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.
Ko carinski organi izdajo izvozno odpremnico, na kateri je med drugim naveden znesek povračila, dodeljenega za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
In accordance with Article 3(2) and Article 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the review investigation period.
Glede na navedeno in ker ni zanesljivih dokazov o nasprotnem, se šteje za ustrezno, da se ugodnosti v okviru sheme DDS ocenijo kot vsote zneskov povračil, prejetih za izvozne transakcije v okviru te sheme v OPP.
In this regard, it was considered that the benefit is conferred on the recipient at the time when an export transaction is made under this scheme.
Komisija je tako ugotovila, da so stopnje subvencije v zvezi s to shemo v obdobju preiskave v zvezi s pregledom znašale 1,02 % za družbo Chandan Steel Limited, 0,66 % za družbo Isinox Steel Limited in 1,82 % za skupino Venus Group.
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)(ii) of the basic Regulation.
Preiskava je pokazala, da je bila ta shema prekinjena in vzorčenim proizvajalcem izvoznikom v obdobju preiskave v zvezi s pregledom ni prinesla nobene ugodnosti, zato nadaljnja ocena možnosti uvedbe izravnalnih ukrepov za to shemo za namene te preiskave ni bila potrebna.
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.
Preiskava je pokazala, da v obdobju preiskave v zvezi s pregledom nobeden od vzorčenih proizvajalcev izvoznikov ni užival ugodnosti te sheme, zato nadaljnja ocena možnosti uvedbe izravnalnih ukrepov za to shemo za namene te preiskave ni bila potrebna.
In the light of the above, and since there is no reliable evidence showing otherwise, it is considered appropriate to assess the benefit under the DDS as being the sums of the drawback amounts earned on export transactions made under this scheme during the review investigation period.
Preiskava je pokazala, da so v obdobju preiskave v zvezi s pregledom to shemo uporabljali vsi vzorčeni proizvajalci izvozniki.
The Commission thus established that the subsidy rates in respect of this scheme during the review investigation period amounted to 1,02 % for Chandan Steel Limited, 0,66 % for Isinox Steel Limited and 1,82 % for the Venus Group.
Ker pa je bilo ugotovljeno, da so bile prejete spodbude zanemarljive, nadaljnja ocena možnosti uvedbe izravnalnih ukrepov za to shemo za namene te preiskave ni potrebna.
The investigation revealed that this scheme was discontinued and did not confer any benefit on the sampled exporting producers during the review investigation period, rendering further evaluation of its countervailability unnecessary for the purposes of this investigation.
Jamstva za posojila in neposredni prenosi sredstev z indijske vlade
The investigation revealed that none of the sampled exporting producers benefited from this scheme during the review investigation period, rendering further evaluation of its countervailability unnecessary for the purposes of this investigation.
Preiskava je pokazala, da nobeden od vzorčenih proizvajalcev izvoznikov ni prejel jamstva za posojilo in sredstev, prenesenih neposredno od indijske vlade, s katerimi bi jim bila v obdobju preiskave v zvezi s pregledom dodeljena ugodnost, zato nadaljnja ocena možnosti uvedbe izravnalnih ukrepov za te ureditve za namene te preiskave ni bila potrebna.
The investigation revealed that all of the sampled exporting producers used this scheme during the review investigation period.
Shema MEIS je podrobno opisana v poglavju 3 FTP 15–20 in poglavju 3 HOP I 15–20.
However, as it was found that the incentives received were negligible, further evaluation of countervailability of this scheme is unnecessary for the purposes of this investigation.
Shema MEIS je naslednica petih drugih shem (shema usmeritve v trg, shema usmeritve v izdelek, s trgom povezana shema usmeritve v izdelek, shema dobropisa v spodbudo kmetijski infrastrukturi in VKGUY).
Loan Guarantees and direct transfers of funds from the GOI
Upravičene družbe imajo lahko korist od sheme MEIS, če posebne izdelke izvažajo v posebne države, ki so uvrščene v skupino A („tradicionalni trgi“, vključno z vsemi državami članicami EU), skupino B („trgi v vzponu in trgi posebne usmeritve“) in skupino C („drugi trgi“).
The investigation revealed that none of the sampled exporting producers received loan guarantees and direct transfers of funds from the GOI that would confer a benefit during the review investigation period, rendering further evaluation of countervailability of these arrangements unnecessary for the purposes of this investigation.
Države, ki spadajo v posamezno skupino, in seznam izdelkov z ustreznimi stopnjami povračil so opredeljeni v preglednicah 1 oziroma 2 v Prilogi 3B k FTP 15–20.
The detailed description of MEIS is contained in chapter 3 of FTP 15-20 and in chapter 3 of HOP I 15-20.
Proti koncu obdobja preiskave v zvezi s pregledom je bilo razlikovanje med različnimi trgi odpravljeno in shema je bila na voljo za vse.
MEIS is the successor scheme of 5 other schemes (Focus Market Scheme, Focus Product Scheme, Market Linked Focus Product Scheme, Agricultural Infrastructure Incentive Scrip and VKGUY).
Ugodnost je v obliki dobropisa za dajatve, ki je enak deležu vrednosti FOB izvoza.
Eligible companies can benefit from MEIS by exporting specific products to specific countries which were categorised into Group A (‘Traditional Markets’ including all EU Member States), Group B (‘Emerging and Focus Markets’) and Group C (‘Other Markets’).
V primeru palic iz nerjavnega jekla je bilo ugotovljeno, da je ta delež na začetku obdobja preiskave v zvezi s pregledom znašal 2 % za izvoz v države skupine B ter 0 % za izvoz v države skupin A in C. Kot je navedeno v uvodni izjavi 86, je bilo ob koncu obdobja preiskave v zvezi s pregledom razlikovanje med skupinami držav odpravljeno, za vse države pa se je začel uporabljati 2-odstotni dobropis za dajatve.