natgillin/translations-raw huggingface dataset:
The grant by governments (or special institutions controlled by and/or acting under the authority of governments) of export credits at rates below those which they actually have to pay for the funds so employed (or would have to pay if they borrowed on international capital markets in order to obtain funds of the same maturity and other credit terms and denominated in the same currency as the export credit), or the payment by them of all or part of the costs incurred by exporters or financial institutions in obtaining credits, in so far as they are used to secure a material advantage in the field of export credit terms.
Vsa druga javna sredstva, ki predstavljajo izvozno subvencijo v smislu člena XVI GATT iz leta 1994.
Provided, however, that if a Member of the WTO is a party to an international undertaking on official export credits to which at least 12 original such Members are parties as of 1 January 1979 (or a successor undertaking which has been adopted by those original Members), or if in practice a Member of the WTO applies the interest rates provisions of the relevant undertaking, an export credit practice which is in conformity with those provisions shall not be considered an export subsidy.
Izraz „na voljo na trgu“ pomeni, da izbira med domačimi in uvoženimi proizvodi ni omejena in da je odvisna samo od komercialnih premislekov.
Any other charge on the public account constituting an export subsidy in the sense of Article XVI of the GATT 1994.
Odlog ne sme znašati toliko kolikor izvozna subvencija, če se na primer plačujejo ustrezne obresti.
‘Commercially available’ means that the choice between domestic and imported products is unrestricted and depends only on commercial considerations.
V tej uredbi:izraz „neposredni davki“ pomeni davke od plač, dobičkov, obresti, najemnin, licenčnin in vseh drugih oblik prihodka ter davke od lastništva nad nepremičninami, izraz „uvozne dajatve“ pomeni tarife, carine in druge finančne dajatve, ki niso naštete drugje v tej opombi in se obračunajo za uvoz, izraz „posredni davki“ pomeni prometni davek, trošarine, davek na dodano vrednost, davek od franšiz, takse, davek na prenos, davek od zalog in opreme, dajatve na meji in vse druge davke, ki ne spadajo pod neposredne davke in uvozne dajatve, posredni davki „iz predhodne faze“ so davki, ki se obračunajo za blago ali storitve, uporabljene neposredno ali posredno pri izdelavi proizvoda, „kumulativni“ posredni davki so davki, ki se obračunajo v več fazah, če ni mehanizma za naknadno kreditiranje davka, če se blago ali storitve, za katere velja davek v eni fazi proizvodnje, uporabijo v poznejši fazi proizvodnje, „odpust davkov“ vključuje povračilo ali znižanje davkov, „odpust ali povračilo“ vključuje v celoti ali delno oprostitev ali odložitev plačila uvoznih dajatev.
For the purposes of this Regulation:‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property, ‘import charges’ means tariffs, duties, and other fiscal charges not elsewhere enumerated in this footnote that are levied on imports, ‘indirect taxes’ means sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges, ‘prior-stage’ indirect taxes are those levied on goods or services used directly or indirectly in making the product, ‘cumulative’ indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding state of production, ‘remission’ of taxes includes the refund or rebate of taxes, ‘remission or drawback’ includes the full or partial exemption or deferral of import charges.
Glej opombo 2 k točki (e).
See footnote 2 to point (e).
Točka (h) se ne uporablja za sisteme davka na dodano vrednost in izravnave dajatev na meji namesto njih, vprašanje čezmernega odpusta davkov na dodano vrednost je obravnavano izključno v točki (g).
Point (h) does not apply to value added tax systems and border-tax adjustment in lieu thereof; the problem of the excessive remission of value added taxes is exclusively covered by point (g).
PRILOGA II
ANNEX II
SMERNICE O PORABI VLOŽKOV V PROIZVODNEM PROCESU [1]
GUIDELINES ON CONSUMPTION OF INPUTS IN THE PRODUCTION PROCESS [1]
Sheme rabata na posredne davke lahko dopuščajo oprostitev, odpust ali odložitev plačila kumulativnih posrednih davkov iz predhodne faze, zaračunanih za vložke, ki se porabijo v proizvodnji izvoženega izdelka (ob upoštevanju običajne opustitve zaradi odpadkov).
Indirect tax rebate schemes can allow for exemption, remission or deferral of prior-stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
Podobno lahko sheme povračil dopuščajo odpust ali povračilo uvoznih dajatev, zaračunanih za vložke, ki se porabijo v proizvodnji izvoženega izdelka (ob upoštevanju običajne opustitve zaradi odpadkov).
Similarly, drawback schemes can allow for the remission or drawback of import charges levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).
Ponazoritveni seznam izvoznih subvencij v Prilogi I se sklicuje na izraz „vložki, ki se porabijo v proizvodnji izvoženega izdelka“ iz točk (h) in (i).
The illustrative list of export subsidies in Annex I makes reference to the term ‘inputs that are consumed in the production of the exported product’ in points (h) and (i).
Na podlagi točke (h) lahko sheme rabata na posredne davke predstavljajo izvozno subvencijo, če privedejo do oprostitve, odpusta ali odložitve plačila kumulativnih posrednih davkov iz predhodne faze, ki presegajo znesek takih dejansko zaračunanih davkov za vložke, ki se porabijo v proizvodnji izvoženega izdelka.
Pursuant to point (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.
Na podlagi točke (i) lahko sheme povračil predstavljajo izvozno subvencijo, če privedejo do odpusta ali povračila uvoznih dajatev, ki presegajo dejansko zaračunane dajatve za vložke, ki se porabijo v proizvodnji izvoženega izdelka.
Pursuant to point (i), drawback schemes can constitute an export subsidy to the extent that they result in a remission or drawback of import charges in excess of those actually levied on inputs that are consumed in the production of the exported product.
Obe točki določata, da je treba pri ugotovitvah glede porabe vložkov v proizvodnji izvoženega izdelka upoštevati običajne opustitve zaradi odpadkov.
Both points stipulate that normal allowance for waste must be made in findings regarding consumption of inputs in the production of the exported product.
Točka (i) prav tako predvideva možnost nadomestila, kjer je to primerno.
Point (i) also provides for substitution, where appropriate.
Komisija mora pri preučevanju, ali se vložki porabijo v proizvodnji izvoženega izdelka, kot del preiskave o izravnalni dajatvi na podlagi te uredbe, navadno ravnati na naslednji način.
In examining whether inputs are consumed in the production of the exported product, as part of a countervailing duty investigation pursuant to this Regulation, the Commission must normally proceed on the following basis.
Kadar se domneva, da gre pri shemi rabata na neposredne davke ali shemi povračila za subvencijo zaradi prevelikega rabata ali presežnega povračila posrednih davkov ali uvoznih dajatev na vložke, porabljene v proizvodnji izvoženega izdelka, mora Komisija navadno najprej določiti, ali ima vlada države izvoznice vzpostavljen sistem ali postopek, ki ga tudi uporablja, da bi potrdila, kateri vložki se porabijo v proizvodnji izvoženega izdelka in v kakšnih količinah.
Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over-rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the Commission must normally first determine whether the government of the exporting country has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.
Kadar se določi, da se bo tak sistem ali postopek uporabil, mora Komisija navadno nato preučiti sistem ali postopek, da vidi, ali je upravičen, ali je učinkovit za želeni namen in ali temelji na splošno sprejetih trgovinskih praksah v državi izvoza.
Where such a system or procedure is determined to be applied, the Commission must normally then examine the system or procedure to see whether it is reasonable, effective for the purpose intended, and based on generally accepted commercial practices in the country of export.
Komisija lahko domneva, da je v skladu s členom 26(2) nujno izvesti nekatere praktične teste, da preveri informacije ali se prepriča o učinkoviti uporabi sistema ali postopka.
The Commission may deem it necessary to carry out, in accordance with Article 26(2), certain practical tests in order to verify information or to satisfy itself that the system or procedure is being effectively applied.
Kadar ni nobenega takšnega sistema ali postopka, kadar tak sistem ali postopek ni upravičen ali kadar je bilo ugotovljeno in se domneva, da je upravičen, vendar je bilo ugotovljeno, da se ne uporablja ali da se ne uporablja učinkovito, bo država izvoznica navadno morala izvesti nadaljnjo preiskavo na podlagi dejanskih vključenih vložkov, da se določi, ali je bilo plačilo presežno.
Where there is no such system or procedure, where it is not reasonable, or where it is instituted and considered reasonable but is found not to be applied or not to be applied effectively, a further examination by the exporting country based on the actual inputs involved will normally need to be carried out in the context of determining whether an excess payment occurred.
Če Komisija meni, da je potrebno, se lahko izvede nadaljnja preiskava v skladu s točko 4.
If the Commission deems it necessary, a further examination may be carried out in accordance with point 4.
Komisija mora vložke navadno obravnavati kot fizično vključene, če se uporabijo v proizvodnem procesu in so fizično prisotni v izvoženem izdelku.
The Commission must normally treat inputs as physically incorporated if such inputs are used in the production process and are physically present in the product exported.
Ni pa nujno, da ima vložek v končnem proizvodu enako obliko, v kakršni je vstopil v proizvodni proces.
An input need not be present in the final product in the same form in which it entered the production process.
Pri določanju zneska posameznega vložka, ki se porabi v proizvodnji izvoženega izdelka, je treba navadno upoštevati „običajne opustitve zaradi odpadkov“, take odpadke pa je navadno treba obravnavati kot porabljene v proizvodnji izvoženega izdelka.
In determining the amount of a particular input that is consumed in the production of the exported product, a ‘normal allowance for waste’ must normally be taken into account, and such waste must normally be treated as consumed in the production of the exported product.
Izraz „odpadki“ se nanaša na tisti del določenega vložka, ki nima neodvisne funkcije v proizvodnem procesu, se ne porabi v proizvodnji izvoženega izdelka (na primer zaradi neučinkovitosti) in ga ne predela, uporabi ali proda isti proizvajalec.
The term ‘waste’ refers to that portion of a given input which does not serve an independent function in the production process, is not consumed in the production of the exported product (for reasons such as inefficiencies) and is not recovered, used or sold by the same manufacturer.
Komisija mora pri določanju, ali je zahtevana opustitev zaradi odpadkov „običajna“, navadno upoštevati proizvodni proces, povprečne izkušnje industrije v državi izvoznici in druge tehnične dejavnike, če je to primerno.
The Commission's determination of whether the claimed allowance for waste is ‘normal’ must normally take into account the production process, the average experience of the industry in the country of export, and other technical factors, as appropriate.
Komisija mora upoštevati, da je pomembno vprašanje, ali so organi v državi izvoznici primerno izračunali količino odpadkov, kadar se namerava taka količina vključiti v znižanje ali odpust davka ali dajatve.
The Commission must bear in mind that an important question is whether the authorities in the exporting country have reasonably calculated the amount of waste, when such an amount is intended to be included in the tax or duty rebate or remission.
Vložki, porabljeni v proizvodnem procesu, so fizično vključeni vložki, energija, gorivo in olja, uporabljena v proizvodnem procesu in katalizatorjih, ki se porabijo med njihovo uporabo, da dobimo proizvod za izvoz.
Inputs consumed in the production process are inputs physically incorporated, energy, fuels and oil used in the production process and catalysts which are consumed in the course of their use to obtain the exported product.
PRILOGA III
ANNEX III
SMERNICE ZA DOLOČITEV NADOMESTNIH SISTEMOVPOVRAČIL ZA IZVOZNE SUBVENCIJE
GUIDELINES IN THE DETERMINATION OF SUBSTITUTION DRAWBACK SYSTEMS AS EXPORT SUBSIDIES
Sistemi povračil lahko dopuščajo nadomestilo ali povračilo uvoznih dajatev za vložke, ki se porabijo v proizvodnem procesu drugega izdelka, kadar izvoz tega izdelka vsebuje domače vložke, ki so enake kakovosti in enakih lastnosti kakor vložki, predloženi za uvožene vložke.
Drawback systems can allow for the refund or drawback of import charges on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those submitted for the imported inputs.
Na podlagi točke (i) Priloge I lahko nadomestni sistemi povračil predstavljajo izvozno subvencijo, če privedejo do presežnega povračila uvoznih dajatev, zaračunanih na začetku za uvožene vložke, za katere se zahteva povračilo.
Pursuant to point (i) of Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Komisija mora pri preučevanju katerega koli nadomestnega sistema povračil v okviru preiskave o izravnalni dajatvi na podlagi te uredbe navadno ravnati na naslednji način:
In examining any substitution drawback system as part of a countervailing duty investigation pursuant to this Regulation, the Commission must normally proceed on the following basis:
točka (i) Priloge I določa, da se vložki domačega trga lahko nadomestijo z uvoženimi vložki v proizvodnji izvoženega izdelka, če se uporabijo v enakih količinah in imajo enako kakovost in lastnosti kakor uvoženi vložki, ki jih nadomeščajo.
point (i) of Annex I stipulates that home market inputs may be substituted for imported inputs in the production of a product for export provided such inputs are equal in quantity to, and have the same quality and characteristics as, the imported inputs being substituted.
Pomembno je, da obstaja sistem ali postopek preverjanja, ker vladi države izvoznice omogoča, da zagotovi in dokaže, da količina vložkov, za katere se zahteva povračilo, ne presega količine podobnih izvoženih izdelkov, ne glede na obliko, in da ni povračila uvoznih dajatev, ki presegajo tiste, prvotno zaračunane za zadevne uvožene vložke;
The existence of a verification system or procedure is important because it enables the government of the exporting country to ensure and demonstrate that the quantity of inputs for which drawback is claimed does not exceed the quantity of similar products exported, in whatever form, and that there is no drawback of import charges in excess of those originally levied on the imported inputs in question;
kadar se domneva, da sistem nadomestnega povračila predstavlja subvencijo, mora Komisija navadno najprej določiti, ali ima vlada države izvoznice vzpostavljen sistem ali postopek preverjanja in ga uporablja.
where it is alleged that a substitution drawback system conveys a subsidy, the Commission must normally first proceed to determine whether the government of the exporting country has in place and applies a verification system or procedure.
Kadar se ugotovi, da se tak sistem ali postopek uporablja, mora Komisija navadno nato preučiti postopke preverjanja, da vidi, ali so upravičeni, ali so učinkoviti za želeni namen ter ali temeljijo na splošno sprejetih trgovinskih praksah v državi izvoza.
Where such a system or procedure is determined to be applied, the Commission shall normally then examine the verification procedures to see whether they are reasonable, effective for the purpose intended, and based on generally accepted commercial practices in the country of export.
Če se ugotovi, da postopki izpolnjujejo ta merila in se učinkovito uporabljajo, se domneva, da subvencija ne obstaja.
To the extent that the procedures are determined to meet this test and are effectively applied, no subsidy will be presumed to exist.
Komisija lahko šteje, da je v skladu s členom 26(2) nujno izvesti nekatere praktične teste, da se preverijo podatki ali se prepriča, da se sistem ali postopek preverjanja učinkovito uporablja;
It may be deemed necessary by the Commission to carry out, in accordance with Article 26(2), certain practical tests in order to verify information or to satisfy itself that the verification procedures are being effectively applied;
kadar ni postopkov preverjanja, kadar ti niso upravičeni ali kadar so taki postopki sicer uvedeni in se domneva, da so upravičeni, vendar se ugotovi, da se dejansko ne uporabljajo ali da se ne uporabljajo učinkovito, lahko subvencija obstaja.
where there are no verification procedures, where they are not reasonable, or where such procedures are instituted and considered reasonable but are found not to be actually applied or not to be applied effectively, there may be a subsidy.
V takih primerih bo morala država izvoznica izvesti nadaljnjo preiskavo na podlagi dejanskih vpletenih poslov, da ugotovi, ali je bilo plačilo preseženo.
In such cases, further examination by the exporting country based on the actual transactions involved would need to be carried out to determine whether an excess payment occurred.
Če Komisija meni, da je potrebno, se lahko izvede nadaljnja preiskava v skladu s točko 2;
If the Commission deems it necessary, a further examination may be carried out in accordance with point 2;
za obstoj določbe o nadomestnem povračilu, v skladu s katero se izvoznikom dopušča, da izberejo posamezne uvozne pošiljke, za katere se zahteva povračilo, se samo po sebi ne domneva, da gre za subvencijo;
the existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy;
domneva se, da obstaja presežno povračilo uvoznih dajatev v smislu točke (i) Priloge I, kadar so vlade plačale obresti za vsak povrnjen znesek v skladu s svojimi shemami povračil v višini dejansko plačanih ali plačljivih obresti.
an excess drawback of import charges within the meaning of point (i) of Annex I would be deemed to exist where governments paid interest on any monies refunded under their drawback schemes, to the extent of the interest actually paid or payable.
PRILOGA IV
ANNEX IV
(Ta priloga ponovno navaja Prilogo 2 k Sporazumu o kmetijstvu.
(This Annex reproduces Annex 2 to the Agreement on Agriculture.
Vse pojme ali izraze, ki v njej niso razloženi ali niso samoumevni, je treba razlagati v okviru navedenega sporazuma).
Any terms or expressions which are not explained herein or which are not self-explanatory are to be interpreted in the context of that Agreement.)
DOMAČA PODPORA: PODLAGA ZA OPROSTITEV OBVEZNOSTI ZNIŽANJA
DOMESTIC SUPPORT: THE BASIS OF EXEMPTION FROM THE REDUCTION COMMITMENTS
Ukrepi domače podpore, za katere se zahteva oprostitev obveznosti znižanja, izpolnjujejo osnovno zahtevo, da ne povzročajo motenj v trgovini ali proizvodnji oziroma jih povzročajo kar najmanj.
Domestic support measures for which exemption from the reduction commitments is claimed shall meet the fundamental requirement that they have no, or at most minimal, trade-distorting effects or effects on production.
Tako morajo vsi ukrepi, za katere se zahteva oprostitev, izpolnjevati naslednja osnovna merila:
Accordingly, all measures for which exemption is claimed shall conform to the following basic criteria:
zadevna podpora se zagotovi v okviru javno financiranega vladnega programa (vključno z izpadlimi vladnimi dohodki), ki ne vključuje prenosov od potrošnikov, in
the support in question shall be provided through a publicly-funded government programme (including government revenue foregone) not involving transfers from consumers; and
zadevna podpora ne sme imeti učinka cenovne podpore proizvajalcem;
the support in question shall not have the effect of providing price support to producers;
ter posebna strateška merila in pogoje, opredeljene spodaj.
plus policy-specific criteria and conditions as set out below.
Programi vladnih storitev
Government service programmes
Splošne storitve
General services
Politike v tej kategoriji vključujejo izdatke (ali izpadle dohodke) v zvezi s programi, ki zagotavljajo storitve ali ugodnosti za kmetijstvo ali podeželsko skupnost.
Policies in this category involve expenditures (or revenue foregone) in relation to programmes which provide services or benefits to agriculture or the rural community.
Ne vključujejo neposrednih plačil proizvajalcem ali predelovalcem.
They shall not involve direct payments to producers or processors.
Taki programi, ki med drugim vključujejo naslednje s spodnjega seznama, izpolnjujejo splošna merila iz točke 1 in po potrebi posebne pogoje glede politik, kadar je tako določeno spodaj:
Such programmes, which include but are not restricted to the following list, shall meet the general criteria in point 1 and policy-specific conditions where set out below:
raziskave, vključno s splošnimi raziskavami, raziskave, povezane z okoljskimi programi, in raziskovalne programe, povezane s posameznimi izdelki;
research, including general research, research in connection with environmental programmes, and research programmes relating to particular products;
nadziranje škodljivcev in bolezni, vključno s splošnimi ukrepi za nadziranje škodljivcev ter bolezni, in ukrepi, namenjeni posameznim izdelkom, kakršni so sistemi zgodnjega opozarjanja, karantena in izkoreninjenje;
pest and disease control, including general and product-specific pest and disease control measures, such as early-warning systems, quarantine and eradication;
usposabljanje, vključno s splošnimi in posebnimi vrstami usposabljanja;
training services, including both general and specific training facilities;
storitve širjenja in svetovanja, vključno z zagotavljanjem načinov za lažji prenos informacij in rezultatov raziskav proizvajalcem in potrošnikom;
extension and advisory services, including the provision of means to facilitate the transfer of information and the results of research to producers and consumers;
inšpekcijske storitve, vključno s splošnimi inšpekcijskimi storitvami in inšpekcijskimi pregledi posameznih izdelkov za zdravstvene, varnostne, ocenjevalne ali standardizacijske namene;
inspection services, including general inspection services and the inspection of particular products for health, safety, grading or standardisation purposes;
storitve trženja in pospeševanja, vključno s tržnimi informacijami, nasveti in pospeševanjem v zvezi s posameznimi izdelki, razen izdatkov za neopredeljene namene, ki jih lahko uporabijo prodajalci za znižanje njihove prodajne cene ali podelitev neposredne ekonomske koristi kupcem; in