natgillin/translations-raw huggingface dataset:
Therefore, the claim is rejected.
Indijska vlada
Dhunseri group
Indijska vlada je trdila, da shema DDS, kot je predvidena v Sporazumu SCM, ne zagotavlja nujno odpusta/oprostitve/odloga uvoznih dajatev, plačanih za uvoz surovin, ampak lahko zagotovi tudi odpust posrednih davkov.
As explained above, all involved economic operators have been treated according to the same rules after a careful assessment of their concrete factual situation was performed.
Na tej podlagi je indijska vlada trdila, da je Komisija storila temeljno napako, ker je shemo DDS opredelila kot nedopusten sistem povračila dajatev na podlagi dejstva, da jo je mogoče izkoristiti tudi brez plačila uvoznih dajatev.
IDIPL reiterated the claim that MPPL was charged and paid, during the RIP, a ‘deemed customs duty’ to their domestic supplier of PTA and MEG in accordance with their contractual arrangements.
V zvezi s tem je Komisija ugotovila, da indijska vlada pravno utemeljuje odpust posrednih davkov, ni pa predložila nobenega dokaza, da so bili taki posredni davki dejansko plačani ali plačljivi za surovine, ki jih je katera koli zainteresirana stranka uporabila pri proizvodnji izvoženega PET, in da v primeru, da so bili plačani, niso bili povrnjeni z nobenim drugim davčnim mehanizmom, ki ni povezan s shemo DDS.
IDIPL claimed that the amount of ‘deemed customs duty’ should be deducted from the total DDS benefit.
Med preiskavo ni nobena zainteresirana stran predložila informacij o posrednih davkih v zvezi s shemo DDS, ki bi vplivali na raven presežnega odpusta, čeprav so bile večkrat pozvane, naj predložijo informacije, ki bi omogočile izračun presežnega odpusta povračila dajatev.
IDIPL further submitted that the ‘deemed customs duty’ mechanism is ‘enacting a policy decision to pass downstream an import duty levied on the supplier of raw materials’.
Indijska vlada nadalje trdi, da shema DDS določa mehanizem preverjanja za spremljanje porabe surovin pri proizvodnji izvoženega izdelka.
Regarding this claim, the Commission can confirm that the commercial contract between MPPL and its supplier mentions a ‘deemed customs duty’ component in the formula used to calculate the price of the raw materials.
V podporo svoji trditvi se sklicuje na nekatere določbe predpisov za povračilo carin in carinskega priročnika, v skladu s katerimi se izvajajo revizije in preverjanja, vendar ni dokazala, da se s shemo DDS uvaja sistem ali postopek za potrditev, katere surovine se porabijo pri proizvodnji izvoženega izdelka in v kakšnih količinah v smislu Priloge II(4).
This however does not constitute in itself a proof that a customs duty was actually paid by the domestic supplier since this formula is the result of a commercial negotiation that does not necessarily take into account whether customs duties are actually paid.
Dodano je bilo še, da neobstoj sistema preverjanja ali postopka v smislu Priloge II(4) ni vplival na določitev zneskov subvencij, kakor je določeno v uvodni izjavi 70, ker je Komisija presežni odpust izračunala na podlagi informacij, ki so ji jih predložile preiskovane družbe.
In this respect IDIPL did not provide any evidence that the raw materials they purchased were imported by their supplier and, in case they were imported, that customs duty was paid.
Indijska vlada je trdila, da mora biti Komisija pri izračunu presežnega odpusta proaktivna.
For that reason the claim was rejected.
Uvodna izjava 74 dokazuje, da je Komisija proaktivno iskala informacije, na podlagi katerih bi bilo mogoče ugotoviti, ali del zneska povračila dajatev ni presežni odpust.
Government of India
Poleg tega indijska vlada kljub pozivu ni izvedla nadaljnjega preverjanja na podlagi dejanskih transakcij zadevnih proizvajalcev izvoznikov.
The GOI submitted that a DDS as contemplated in the ASCM need not necessarily provide remission/exemption/deferral on import charges paid on import inputs but may also provide remission on indirect taxes.
Ta trditev zato ni pomembna.
On that basis the GOI claimed that the Commission had committed a fundamental error by characterising DDS as an impermissible duty drawback system based on the fact that it can be availed of even in the absence of payment of import duties.
Komisija je ugotovila, da sta zadevna proizvajalca izvoznika na podlagi sheme EPCGS prejela koncesije, ki bi lahko bile izdelku, ki se pregleduje, dodeljene v obdobju preiskave v zvezi s pregledom.
In this respect, the Commission noted that while the GOI makes a legal reasoning regarding remission of indirect taxes it does not provide any evidence that such indirect taxes were actually paid or payable on raw materials used in the production of exported PET by any interested party and that, in case they were paid, they were not refunded by another tax mechanism unrelated to DDS.
Pravna podlaga
In the course of the investigation, no interested party provided information involving indirect taxes in connection with DDS that would affect the level of excess remission although they were prompted to provide information enabling the calculation excess DDS remission on multiple occasions.
Shema EPCGS je podrobno opisana v poglavju 5 dokumenta o zunanjetrgovinski politiki za obdobje 2015–2020 in poglavju 5 zvezka I Priročnika o postopkih za obdobje 2015–2020.
The GOI further claims that DDS provides for a verification mechanism to monitor the consumption of inputs in the production of the exported product.
Do tega ukrepa so upravičeni proizvajalci izvozniki in trgovci izvozniki, ki so „vezani“ na podporne proizvajalce, ter izvajalci storitev.
In support of its claim the GOI refers to some provisions of the Drawback Rules and the Customs Manual according to which audits and verifications are conducted but it fails to demonstrate that the DDS scheme imposes a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts within the meaning of Annex II(4).
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in do 10 let starega) po znižani stopnji dajatve.
It is also added that the absence of a verification system or procedure within the meaning of Annex II(4) had no bearing on the determination of the subsidy amounts as set out in recital (70) since the Commission calculated the excess remission on the basis of the information available from the investigated companies.
Indijska vlada v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
The GOI claimed that the Commission had an obligation to be proactive for the calculation of the excess remission.
Shema določa znižano stopnjo uvozne dajatve za vse investicijsko blago, uvoženo v okviru te sheme.
Recital (74) demonstrates that the Commission was proactive in seeking information allowing determining whether part of the DDS amount was not excess remission.
Za izpolnjevanje obveznosti izvoza je treba uvoženo investicijsko blago uporabiti za proizvodnjo neke količine za izvoz predvidenega blaga v nekem obdobju.
Moreover, even if invited to do so, the GOI failed to conduct a further examination on the basis of the actual transactions of the exporting producers concerned.
Na podlagi zunanjetrgovinske politike za obdobje 2015–2020 se lahko investicijsko blago uvaža po ničelni stopnji dajatve v okviru sheme EPCGS.
Therefore the claim is irrelevant.
Obveznost izvoza, ki zajema šestkratnik privarčevane dajatve, mora biti izpolnjena v največ šestih letih.
The Commission established that the concerned exporting producers received concessions under the EPCGS, which could be allocated to the product under review in the review investigation period.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
Legal basis
V takem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
The detailed description of EPCGS is contained in chapter 5 of FTP 2015-20 as well as in chapter 5 HOP I 2015-20.
Domači proizvajalec lahko zahteva tudi ugodnosti iz predvidenega izvoza v zvezi z dobavo investicijskega blaga imetniku dovoljenja EPCGS.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this measure.
Sklep o shemi EPCGS
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods up to 10 years old) at a reduced duty rate.
Shema EPCGS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Znižanje dajatve je finančni prispevek indijske vlade, saj se s to koncesijo zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
The scheme provides for a reduced import duty rate applicable to all capital goods imported under the scheme.
Poleg tega pomeni ugodnost za izvoznika, ki je enaka znesku znižanja dajatve.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of goods deemed for export during a certain period.
Shema EPCGS je poleg tega zakonsko pogojena z opravljenim izvozom, ker takšnih dovoljenj ni mogoče dobiti brez zaveze za izvoz.
Under the FTP 2015-20 the capital goods can be imported with a 0 % duty rate under the EPCGS.
Zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The export obligation which amounts to six times the duty saved must be fulfilled within a period of maximum six years.
Shema EPCGS se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
The EPCGS licence holder can also source the capital goods indigenously.
Taki dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne porabi pri proizvodnji izvoznih izdelkov.
In such case, the indigenous manufacturer of capital goods may avail itself of the benefit for duty free import of components required to manufacture such capital goods.
Komisija je znesek subvencije izračunala v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carinskih dajatev na uvoženo investicijsko blago v obdobju, ki kaže običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Znesek subvencije za obdobje preiskave v zvezi s pregledom se je nato izračunal tako, da se je celotni znesek neplačanih carinskih dajatev delil z obdobjem amortizacije.
Conclusion on EPCGS
Tako izračunani znesek, ki se nanaša na obdobje preiskave v zvezi s pregledom, je bil popravljen z dodatkom obresti za to obdobje, da izraža celotno vrednost ugodnosti med tem obdobjem.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
V ta namen se je za primerno štela komercialna obrestna mera v Indiji v obdobju preiskave.
The duty reduction constitutes a financial contribution by the GOI since this concession decreases the GOI's duty revenue which would be otherwise due.
Noben indijski proizvajalec izvoznik ni zahteval, naj se pristojbine za pridobitev subvencije odštejejo od skupnega zneska subvencije, kot so do tega upravičeni v skladu s členom 7(1)(a).
In addition, it confers a benefit upon the exporter equal to the amount of the duty reduction.
V skladu s členom 7(2) in (3) osnovne uredbe je Komisija ta znesek subvencije dodelila prometu od izvoza izdelka, ki se pregleduje, v obdobju preiskave v zvezi s pregledom kot imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Furthermore, EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
Komisija je na podlagi navedenega ugotovila, da je stopnja subvencije glede na to shemo v obdobju preiskave v zvezi s pregledom znašala 0,11 % za skupino Dhunseri in 0,45 % za družbo Reliance.
Therefore, it is deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Družba IDIPL je trdila, da se obrat in stroji, uvoženi na podlagi sheme EPCGS, uporabljajo za proizvodnjo domače prodaje in izvoza PET, zato je trdila, da bi moral biti imenovalec v uvodni izjavi 96 namesto prihodka od izvoza PET celotna prodaja družbe.
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.
V zvezi s tem Komisija ugotavlja, da se, tudi če bi bila ta nepodprta trditev pravilna, glede na to, da je podpora izvozu investicijskega blaga odvisna od opravljenega izvoza in ni dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine, člen 7(2) uporablja in je imenovalec, izbran v uvodni izjavi 96, utemeljen.
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.
Shema za izvoz blaga iz Indije (MEIS)
The Commission calculated the subsidy amount 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.
Ugotovljeno je bilo, da sta oba zadevna proizvajalca izvoznika v OPP prejela ugodnosti v okviru sheme MEIS.
The subsidy amount for the review investigation period was then calculated by dividing the total amount of the unpaid customs duty with the depreciation period.
Shema MEIS je podrobno opisana v poglavju 3 dokumenta o zunanjetrgovinski politiki za obdobje 2015–2020 in poglavju 3 zvezka I Priročnika o postopkih za obdobje 2015–2020.
The amount so calculated, which is attributable to the review investigation period, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
Shema MEIS je začela veljati 1. aprila 2015.
The commercial interest rate during the investigation period in India was considered appropriate for this purpose.
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“).
None of the Indian exporting producers claimed deduction of fees incurred to obtain the subsidy from the total subsidy amount as they are entitled to in accordance with Article 7(1)(a).
Države, ki spadajo v posamezno skupino, in seznam izdelkov z ustreznimi stopnjami povračil so opredeljeni v preglednicah 1 in 2 Dodatku 3B k dokumentu o zunanjetrgovinski politiki za obdobje 2015–2020.
In accordance with Article 7(2) and 7(3) of the basic Regulation, the Commission allocated this subsidy amount over the export turnover of the product under review during the review investigation period as the denominator because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported, or transported.
Ugodnost je v obliki dobropisa za dajatve, ki je enak deležu vrednosti FOB izvoza.
Based on the above, the Commission established that the subsidy rates in respect of this scheme during the review investigation period amounted to 0,11 % for the Dhunseri group and 0,45 % for Reliance.
Ko je shema MEIS aprila 2015 začela veljati, izdelek, ki se pregleduje, ni bil vključen v Dodatek 3B in zato ni bil upravičen do ugodnosti na podlagi sheme MEIS.
IDIPL argued that the plant and machines imported under EPCGS were used for production of both domestic and export sales of PET and therefore claimed that the denominator in recital (96) should be the total sales of the company instead of the export turnover of PET.
Vendar je izvoz PET v države iz skupin A in B 29. oktobra 2015 z javnim obvestilom št. 44/2015-2020 postal upravičen do ugodnosti na podlagi sheme MEIS, ki je znašala 2 % vrednosti FOB izvoza.
In this respect, the Commission observes that, even if this unsupported assertion were to be correct, since EPCGS is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported, or transported, Article 7(2) is applicable and the denominator selected in recital (96) is justified.
Izvoz v države iz skupine C je do enake 2-odstotne ugodnosti postal upravičen 4. maja 2016 z javnim obvestilom št. 6/2015-2020.
Merchandise Export from India Scheme (MEIS)
Nekatere vrste izvoza so izključene iz te sheme, npr. izvoz uvoženega ali pretovorjenega blaga, predvideni izvoz, izvoz storitev in prihodek od izvoza enot, ki poslujejo v posebnih ekonomskih conah/izvozno usmerjenih enot.
It was found that both concerned exporting producers received benefits under MEIS during the review investigation period.
Dobropisi za dajatve v okviru sheme MEIS se lahko prosto prenašajo in so veljavni 18 mesecev od datuma izdaje.
The detailed description of MEIS is contained in chapter 3 of FTP 2015-20 and in chapter 3 of HOP I 2015-20.
Uporabijo se lahko za: (i) plačilo carin na uvoz surovin ali blaga, vključno z investicijskim blagom, (ii) plačilo trošarin za domače nabave surovin ali blaga, vključno z investicijskim blagom, in (iii) plačilo davka na storitve za naročilo storitev.
MEIS came into force on 1 April 2015.
Vlogo, s katero se zaprosi za ugodnost v okviru sheme MEIS, je treba vložiti prek spleta na spletišču generalnega direktorata za zunanjo trgovino.
Eligible companies can benefit from MEIS by exporting specific products to specific countries which are categorised into Group A (‘Traditional Markets’ including all EU Member States), Group B (‘Emerging and Focus Markets’) and Group C (‘Other Markets’).
Spletni vlogi je treba priložiti ustrezno dokumentacijo (odpremnice, bančna potrdila o realizaciji in dokazilo o iztovoru).
The countries falling under each group and the list of products with corresponding reward rates are specified in Table 1 and Table 2 respectively of Appendix 3B of FTP 2015-20.
Ustrezni regionalni organ indijske vlade po natančnem pregledu dokumentov izda dobropis za dajatve.
The benefit takes the form of a duty credit equivalent to a percentage of the FOB value of the export.
Dokler izvoznik organom zagotavlja ustrezno dokumentacijo, regionalni organ nima pravice odločati o dodeljevanju dobropisov za dajatve.
At the time MEIS came into force in April 2015 the product under review was not included in Appendix 3B and was thus not eligible to MEIS benefits.
Sklep o shemi MEIS
On 29 October 2015 however, by Public Notice No 44/2015-2020, PET exports to Group A and B countries became eligible to a MEIS benefit amounting to 2 % of the FOB value of exports.
Shema MEIS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
By Public Notice No 06/2015-2020, exports to Group C countries became eligible to the same 2 % benefit on 4 May 2016.
Dobropis za dajatve v okviru sheme MEIS je finančni prispevek indijske vlade, saj se bo na koncu uporabil za izravnavo uvoznih dajatev, plačanih za investicijsko blago, s čimer se zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
Certain types of exports are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
Poleg tega dobropis za dajatve v okviru sheme MEIS pomeni ugodnost za izvoznika, saj mu ni treba plačati navedenih uvoznih dajatev.
The duty credits under MEIS are freely transferable and valid for a period of 18 months from the date of issue.
Poleg tega je shema MEIS 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.
They can be used for: (i) payment of custom duties on imports of inputs or goods including capital goods; (ii) payment of excise duties on domestic procurement of inputs or goods including capital goods and payment; (iii) payment of service tax on procurement of services.
V skladu s členom 3(2) in členom 5 osnovne uredbe je Komisija znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunala glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
An application for claiming benefits under MEIS must be filed online on the Directorate-General of Foreign Trade website.
Komisija je ob upoštevanju navedenega ugotovila, da je ugodnost dodeljena prejemniku takrat, ko se izvede izvozna transakcija v okviru te sheme.
Relevant documentation (shipping bills, bank realisation certificate and proof of landing) must be linked with the online application.
Takrat indijska vlada izda dobropis za dajatve, ki ga proizvajalec izvoznik knjiži kot terjatev in ga lahko kadar koli izravna.
The relevant Regional Authority (‘RA’) of the GOI issues the duty credit after scrutiny of the documents.
To predstavlja finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
As long as the exporter provides the relevant documentation, the RA has no discretion over the granting of the duty credits.
Ko carinski organi izdajo izvozno odpremnico, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
Conclusion on MEIS
Glede na navedeno je Komisija štela za ustrezno, da se ugodnosti v okviru sheme MEIS ocenijo kot vsota zneskov, prejetih za vse izvozne transakcije v okviru te sheme v obdobju preiskave v zvezi s pregledom.
MEIS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
V skladu s členom 7(2) in (3) osnovne uredbe je Komisija ta znesek subvencije (števec) dodelila prometu od izvoza izdelka, ki se pregleduje, v obdobju preiskave v zvezi s pregledom kot ustrezni imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
MEIS duty credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties paid on capital goods, thus decreasing the GOI's duty revenue which would be otherwise due.
Komisija je na podlagi navedenega ugotovila, da je stopnja subvencije glede na to shemo v obdobju preiskave v zvezi s pregledom znašala 1,90 % za skupino Dhunseri oziroma 1,93 % za družbo Reliance.
In addition, MEIS duty credit confers a benefit upon the exporter who is not subject to the payment of those import duties.
Indijska vlada je trdila, da se proti shemi MEIS izravnalni ukrepi ne bi smeli uvesti iz naslednjih razlogov: (1) shema je v skladu z določbami odstavkov (g) in (h) Priloge I v povezavi z določbami Priloge II Sporazuma SCM ter (2) dobropisi za dajatve so „dobropisi“, ki imetniku zagotavljajo korist le, kadar se dobropis uporabi za izravnavo uvoznih dajatev.
Furthermore, MEIS is 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.
Kar zadeva prvi razlog, indijska vlada ni predložila nobenih dokazov, sama trditev, da je osnovni cilj sheme MEIS zagotavljati pomoč izvoznikom pri izravnavi infrastrukturne neučinkovitosti in povezanih stroškov/davkov ter zagotoviti enake konkurenčne pogoje, pa ne zadošča za dokaz, da je MEIS v skladu z določbami odstavkov (g) in (h) Priloge I v povezavi z določbami Priloge II k Sporazumu SCM.