natgillin/translations-raw huggingface dataset:
The eligible refund which had not been paid out yet by 2012, was promised to be paid in the future when the local government budget would allow it.
Da bi se zagotovilo, da znesek, proti kateremu se lahko izvedejo izravnalni ukrepi, zajema le obdobje preiskave, se je prejeta ugodnost postopoma amortizirala v življenjski dobi uporabe opreme v skladu z običajnimi računovodskimi postopki družbe.
As a result, the company still benefited from a reimbursement during the investigation period.
Korist od rabatov na podlagi te sheme so imele vse vzorčene družbe.
The Commission considers that the tax exemption at issue is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation because there is a financial contribution in the form of revenue foregone by the GOC that confers a benefit to the company concerned.
Znesek subvencije, določen za to posebno shemo, je znašal od 0,04 % do 0,13 %.
The benefit for the recipient is equal to the tax saving.
Shema za povračilo uvoznih dajatev za nakup naravnega kavčuka
This subsidy is specific within the meaning of Article 4(2)(a) of the basic Regulation as the company received a local tax reduction specifically intended for it, which was not available to other companies.
Komisija je ugotovila, da so se vse vzorčene družbe uvrščale med t. i. „podjetja, ki se ukvarjajo s predelovalno dejavnostjo“.
While the Commission saw no evidence that the programme was still operational during the investigation period, the Commission established on the basis of the information from the sampled companies that they still availed benefits under this programme.
V skladu s členom 3 ukrepov carinske uprave Ljudske republike Kitajske za nadzor blaga na področju predelovalne dejavnosti se „izraz ‚predelovalna dejavnost‘ nanaša na poslovne dejavnosti, pri katerih delujoče podjetje uvozi vse surovine ali pomožne materiale, dele in elemente, sestavne dele in embalažne materiale ali del njih ter ponovno izvozi končne izdelke po predelavi ali sestavljanju, vključno s predelavo dobavljenega uvoženega materiala“.
After the disclosure of the Information Document, the company reiterated its statement that it had only been eligible for refunds until 2012.
V členu 5 je nadalje navedeno, da „če se davki poberejo med uvozom v skladu z ustreznimi določbami, carinski organi znižajo pobrane davke v skladu s preverjeno količino blaga, ki je bilo dejansko predelano in ponovno izvoženo po izvozu končnih izdelkov“.
However, no new evidence was presented that would alter the Commission's conclusion.
zakon Ljudske republike Kitajske o upravljanju mestnih zemljišč, odlok predsednika Ljudske republike št. 81, 4. november 2017;
The amount of subsidy relating to this specific scheme was 0,13 % for the Hankook Group.
ukrepi carinske uprave Ljudske republike Kitajske za nadzor blaga na področju predelovalne dejavnosti, odlok generalne carinske uprave št. 235, 20. december 2017;
Total for all direct tax exemption schemes and reduction programmes
ukrepi carinske uprave Ljudske republike Kitajske za upravljanje porabe na enoto na področju predelovalne dejavnosti, odlok generalne carinske uprave št. 218, 13. marec 2014;
The total subsidy amount established with regard to all direct tax schemes during the investigation period for the sampled exporting producers was as follows:
predhodni upravni ukrepi za upravljanje kreditne sposobnosti podjetij, odlok splošne carinske uprave št. 225, 4. september 2014.
Direct tax exemptions and reductions
Komisija je med preiskavo ugotovila, so se vse vzorčene družbe registrirale pri carinskem organu za sistem predelovalne dejavnosti iz uvodne izjave 557 in da so bile v skladu z določbami člena 5 ukrepov carinske uprave Ljudske republike Kitajske za nadzor blaga na področju predelovalne dejavnosti vse oproščene „davkov, ki se pobirajo med uvozom“ (tj. uvoznih dajatev), na uvoz naravnega kavčuka, ki se uporablja v proizvodnji izvoženih pnevmatik.
Subsidy Amount
Taka ureditev je skladna s shemo povračila dajatev, kot je opisana v Prilogi I(i) osnovne uredbe.
Indirect Tax and Import Tariff Programmes
V skladu s točko (i) Priloge I lahko nadomestni sistemi povračila pomenijo izvozno subvencijo, če privedejo do presežnega povračila uvoznih dajatev, zaračunanih na začetku za uvožene vložke, za katere se zahteva povračilo.
VAT exemptions and import tariff rebates for the use of imported equipment and technology
Da bi Komisija ugotovila, ali je obstajal tak presežni odpust, je v skladu s točko II Priloge III osnovne uredbe od kitajske vlade zahtevala dodatne informacije o sistemu predelovalne dejavnosti na splošno ter, natančneje, o obstoju in učinkoviti uporabi spremljevalnih postopkov spremljanja in preverjanja.
This programme provides an exemption from VAT and import tariffs for imports of capital equipment used in their production.
Glede na prejete informacije je kitajska vlada dejansko vzpostavila zakonodajni okvir za spremljanje sistema predelovalne dejavnosti.
To benefit from the exemption, the equipment must not fall in a list of non-eligible equipment and the claiming enterprise has to obtain a Certificate of State-Encouraged project issued by the Chinese authorities or by the NDRC in accordance with the relevant investment, tax and customs legislation.
Vendar je Komisija tudi ugotovila, da bi nekatere lastnosti, vgrajene v sistem, lahko vodile do presežnih povračil:
The legal bases of this programme are:
sistem večinoma temelji na lastnih izjavah družb;
Circular of the State Council on Adjusting Tax Policies on Imported Equipment, Guo Fa [1997] No 37;
intenzivnost preverjanj družb temelji na dodelitvi bonitetne ocene, ki sama večinoma temelji na lastni izjavi ter vključuje dodatne točke zaradi razvrščenosti med spodbujane industrije;
Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Adjustment of Certain Preferential Import Duty Policies;
carinske deklaracije temeljijo na standardnih stopnjah porabe, ki jih določijo carinski organi.
Announcement of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation [2008] No 43;
Standardna stopnja porabe naravnega kavčuka na izvoženo pnevmatiko je bila precej višja od dejanske stopnje porabe, preverjene v prostorih vzorčenih družb.
Notice of the NDRC on the relevant issues concerning the Handling of Confirmation letter on Domestic or Foreign-funded Projects encouraged to develop by the State, [2006] No 316; and
Poleg tega se je med preveritvenimi obiski v vzorčenih družbah zdelo, da se ta okvir ne uporablja učinkovito v praksi.
Catalogue on Non-duty-exemptible Articles of importation for either FIEs or domestic enterprises, 2008.
Komisija je na primer ugotovila, da v nasprotju z navedbami iz zakonodaje naravni kavčuk, namenjen za izvožene pnevmatike, v skladišču ni bil ločen od drugega naravnega kavčuka in da se v prostorih vzorčenih družb niso izvajali redni pregledali na kraju samem.
Equipment imported in order to develop domestic or foreign investment projects in line with the policy of encouraging foreign or domestic investment projects may be exempted from payment of the VAT and/or import duty, unless the equipment category is listed in the catalogue of non-duty exemptible article.
Poleg tega so družbe uvažale t. i. mešanice kavčuka pod oznako HS 40028000 (0-odstotna tarifna stopnja).
To benefit from this exemption, the company needs to obtain a confirmation letter from the local authority responsible for the project, which needs to be submitted to the local customs authority.
Ta oznaka HS bi se morala običajno uporabljati za sestavljeni kavčuk, tj. mešanico naravnega in sintetičnega kavčuka, v kateri prevladuje sintetični kavčuk.
The GOC claimed that with effect from 1 January 2009, only the import duty was exempted and VAT on importation of equipment for self-use was collected.
V resnici pa so mešanice kavčuka, ki so jih uvažale vzorčene družbe, vsebovale 97,5 % naravnega kavčuka, imele enake fizikalne lastnosti kot naravni kavčuk ter se v proizvodnem postopku preverjenih družb uporabljale na enak način in v enakih razmerjih kot naravni kavčuk.
However, exemptions of both VAT and import duty during the investigation period were identified in the sampled companies.
Posledično tri od štirih vzorčenih skupin družb niso plačale vseh uvoznih dajatev, ki bi morale biti plačane.
These included exemptions for equipment imported in previous years, but for which the benefit was amortized over the lifespan of that equipment and was thus partially allocated to the investigation period.
Komisija je v skladu s Prilogo III osnovne uredbe v ločenem dokumentu uradno obvestila kitajsko vlado o posameznih transakcijah, pregledanih med preiskavo, da bi lahko kitajska vlada po potrebi izvedla morebitne dodatne preiskave.
While the Commission saw no evidence that this exemption was operating during the investigation period, the Commission established on the basis of the evidence on the file relating to the sampled companies that the sampled companies still availed benefits under this programme.
Kitajska vlada je v odgovoru na dopis Komisije trdila, da pogoji iz točke II (3) Priloge III osnovne protisubvencijske uredbe niso bili izpolnjeni, saj ima kitajska vlada vzpostavljen strog zakonodajni okvir za spremljanje dejanskih transakcij pri uvozu naravnega kavčuka.
This programme provides a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Ne nazadnje, v primeru ugotovitev tihotapljenja in nepravilnosti se bo bonitetna ocena družbe znižala.
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Kot je navedeno v uvodni izjavi 561, Komisija priznava, da je kitajska vlada vzpostavila zakonodajni okvir za spremljanje sistema predelovalne dejavnosti.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Vendar je Komisija tudi ugotovila, kot je navedeno v uvodnih izjavah od 561 do 562, da se v zakonodajnem okviru kažejo nekatere pomanjkljivosti in da se okvir v praksi ni uporabljal učinkovito v zvezi z vzorčenimi družbami.
The legislation pursuant to which the granting authority operates limits its access to enterprises that invest under specific business categories defined exhaustively by law and belonging either to the encouraged category or the restricted category B under the Catalogue for the guidance of industries for foreign investment and technology transfer or those which are in line with the Catalogue of key industries, products and technologies the development of which is encouraged by the State.
Kitajska vlada ni predložila dokazov, ki bi nasprotovali ugotovitvam Komisije v zvezi s tem, in ni vključila nobenih novih informacij v zvezi s posameznimi transakcijami, ki jih je priglasila Komisija.
In addition, there are no objective criteria to limit eligibility for this programme and there is no conclusive evidence to infer that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Zato je Komisija sklenila, da se sistem spremljanja kitajske vlade za predelovalno dejavnost ni uporabljal učinkovito, kar zadeva naravni kavčuk.
The amount of countervailable subsidy is calculated in terms of the benefit conferred on the recipients, which is found to exist during the investigation period.
Poleg tega je Komisija sklenila, da je sistem predelovalne dejavnosti za naravni kavčuk, uporabljen pri izvoženih pnevmatikah, pripeljal do presežnih odpustov, ki pomenijo subvencijo, proti kateri se lahko uvedejo izravnalni ukrepi, v smislu člena 3(1)(a)(ii) osnovne uredbe, saj vodijo do presežnega povračila uvoznih dajatev, zaračunanih na začetku za uvožene surovine, za katere se zahteva povračilo.
The benefit conferred on the recipients is considered to be the amount of VAT and duties exempted on imported equipment.
Ti presežni odpusti so tudi specifični, saj so pogojeni z opravljanjem izvoza v smislu člena 4(4)(a) osnovne uredbe.
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company's normal accounting procedures.
Kitajska vlada in skupina Giti Group sta po dokončnem razkritju predložili pripombe v zvezi s tem.
All the sampled companies benefitted from rebates under this scheme.
Kitajska vlada je ponovila svojo prejšnjo trditev, da ima vzpostavljen strog pravni okvir, ki se ustrezno izvršuje, in da Komisija ne more sklepati na podlagi nekaj osamljenih primerov, v katerih družbe niso spoštovale zakonov, ki urejajo sistem predelovalnih dejavnosti.
The amount of subsidy established for this specific scheme ranged from 0,04 % to 0,13 %.
V odgovor na te trditve je Komisija ponovila, da dejstva ne dokazujejo trditve kitajske vlade, da je bilo le nekaj osamljenih primerov, v katerih proizvajalci izvozniki niso spoštovali veljavne zakonodaje.
Import duty drawback scheme for the purchase of natural rubber
Dejansko, kot je navedeno v uvodni izjavi 562, vsi proizvajalci izvozniki v vzorcu, ki so uporabljali ta sistem, niso plačali nekaterih zapadlih uvoznih dajatev.
The Commission noted that all the sampled companies had been qualified as so-called ‘processing trade enterprises’.
Kitajska vlada prav tako ni podrobneje proučila zadevnih transakcij.
According to Article 3 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, ‘the term ‘processing trade’ shall refer to business activities wherein the operating enterprise imports all or part of the raw or auxiliary materials, parts and components, component parts and packaging materials, and re-exports the finished products after processing or assembling, including processing of supplied and imported material.’
Skupina Giti Group je po dokončnem razkritju trdila, da je Komisija z vključitvijo sheme za povračilo dajatev tako pozno v preiskavi kršila njene pravice do obrambe in da ni imela pooblastil za preiskavo sheme, saj ni bila zajeta v obvestilu o začetku.
Article 5 furthermore states that ‘Where taxes are collected during import in accordance with the relevant provisions, customs shall rebate the collected taxes according to the verified quantity of the goods actually processed and re-exported after the export of the finished goods.’
V zvezi s trditvami, da je Komisija kršila pravico proizvajalca izvoznika do obrambe, je Komisija ugotovila, da je obvestilo o začetku dovoljevalo preiskavo sheme za povračilo dajatev, saj so v oddelku 3 obvestila izrecno navedena znižanja uvoznih tarif.
Customs Law of the People's Republic of China, Order of the President of the People's Republic of China No 81, 4 November 2017;
Poleg tega je Komisija že v oddelku 3.13.3 informativnega dokumenta obvestila zainteresirane strani, da preiskuje to shemo.
Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, Order of the General Administration of Customs No 235, 20 December 2017;
Zato je bila trditev, da Komisija ni spoštovala pravic skupine Giti Group do obrambe, zavrnjena.
Measures of the Customs of the People's Republic of China for the Administration of Unit Consumption in Processing Trade, Order of the General Administration of Customs No 218, 13 March 2014;
Skupina Giti Group je tudi trdila, da uvoz mešanic kavčuka ne bi smel biti predmet povračila dajatev, saj je običajna izvozna dajatev za tak izdelek ničelna.
Preliminary Administrative Measures on Enterprise Creditworthiness Management, Order of the General Administration of Customs No 225, 4 September 2014.
Nadalje je navedla, da redno nalaga podatke o uvozu, deležih porabe in izvoženih količinah na spletno platformo, ki jo carinski organi stalno spremljajo, ter da carinski organi izvajajo preverjanja na kraju samem.
During the investigation, the Commission found that all of the sampled companies had registered with customs for the processing trade scheme mentioned in recital (557) above, and that, in line with the provisions of Article 5 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, all of them had received waivers of ‘taxes collected during import’ (i.e. import duties) on imports of natural rubber used in the production of exported tyres.
Komisija je v odziv na te trditve opozorila na naslednje.
Such a setup corresponds to a duty drawback scheme as described in Annex I(i) of the basic Regulation.
Komisija je sprejela trditev, da je stopnja dajatve za mešanice kavčuka ničelna in da zato ne sme biti predmet povračila dajatev.
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.
V skladu s tem je bil izračun presežnega odpusta, ki je izhajal iz te sheme, spremenjen za vse zadevne vzorčene proizvajalce izvoznike.
In order to determine whether such excess remission existed, in accordance with Annex III, point II of the basic Regulation, the Commission requested additional information from the GOC on the processing trade scheme in general, and more specifically on the existence and effective application of the accompanying monitoring and verification procedures.
Končni zneski subvencij so navedeni v uvodni izjavi 580.
Based on the information received, the GOC has indeed put a legislative framework in place for monitoring the processing trade system.
V zvezi s sistemom spremljanja carinskih organov Komisija ni zanikala, da je skupina Giti Group na spletno platformo dejansko naložila nekatere informacije, ki so se nanašale na uvoz in uporabo naravnega kavčuka.
However, the Commission also noted that some features built into the system could potentially lead to excess drawbacks:
Vendar, kot je navedeno v uvodni izjavi 561, so to v glavnem lastne izjave.
The system is predominantly based on self-declarations by companies.
Vendar pa je bil samo pri enem od 11 proizvajalcev skupine Giti Group, ki jih je Komisija preverila, opravljen pregled na kraju samem v njegovih prostorih.
Contrary to generally accepted practice, import duties are waived upfront.
Poleg tega je ta pregled vključeval samo enostavno uskladitev zalog.
Customs authorities only retain a right to reclaim them afterwards.
Komisija je menila, da tak pregled ne zadostuje za zagotovitev učinkovitega preverjanja, zato je to trditev zavrnila.
The intensity of checks performed on companies is based on the attribution of a credit score, which is itself mainly based on self-declaration, and includes extra points for being part of an encouraged industry.
Ugodnost je bila izračunana kot razlika med zneskom uvoznih dajatev, dolgovanih v OP, in dejanskim zneskom uvoznih dajatev, plačanih v OP.
Customs declarations are based on standard consumption rates set by the customs authorities.
Ker Komisija ni imela na voljo podatkov o dejanskem deležu porabe naravnega kavčuka za različne vrste pnevmatik, je predvidevala, da (1) je povprečni delež porabe za vse vrste pnevmatik enak in (2) da se bo ves uvoženi naravni kavčuk prednostno uporabil za izvožene pnevmatike, preden se bo uporabil za domače pnevmatike.
The standard consumption rate of natural rubber per exported tyre was much higher than the actual consumption rate verified at the premises of the sampled companies.
Nato je, prvič, določila količino naravnega kavčuka, ki je bila uvožena v obdobju preiskave.
Furthermore, during the verification visits at the sampled companies, it appeared that this framework was not effectively applied in practice.
Drugič, izračunala je razmerje med obsegom izvoza in celotnim obsegom prodaje zadevnega izdelka.
For example, the Commission found that contrary to what was stated in the legislation, natural rubber destined for exported tires was not separated from other natural rubber in the warehouses, and that no regular on spot verifications had taken place at the premises of the sampled companies.
Tretjič, Komisija je uporabila to razmerje med izvozom in skupno količino uvoženega naravnega kavčuka ter določila količino naravnega kavčuka, ki bi bila lahko oproščena uvoznih dajatev.
In addition, companies imported so-called mixed rubber under HS code 40028000 (with a 0 % tariff rate).
Da bi določila znesek ugodnosti, je izračunala znesek uvozne dajatve, ki bi ga bilo treba plačati za količine naravnega kavčuka, uporabljene za proizvodnjo pnevmatik za domači trg, od tega zneska pa je odštela znesek uvozne dajatve, ki je bil dejansko plačan.
This HS code should normally be used for compounded rubber, i.e. a mixture of natural and synthetic rubber, but predominantly composed of synthetic rubber.
Skupina Giti Group je po dokončnem razkritju trdila, da bi morala Komisija za izračun ugodnosti uporabiti dejanski delež porabe, saj je te informacije zbrala med preveritvenim obiskom na kraju samem.
In reality, the mixed rubber imported by the sampled companies contained 97,5 % of natural rubber, had the same physical characteristics as natural rubber, and was used in the same manner and the same proportions as natural rubber in the production process of the verified companies.
Z uporabo opisane metodologije je Komisija prezrla dejstvo, da se naravni kavčuk uporablja tudi v proizvodnji drugih pnevmatik in da imajo te pnevmatike drugačne deleže porabe.
As a result, three out of four sampled groups of companies did not pay all of the import duties which should have been due.
Komisija je delno sprejela trditev skupine Giti Group.
In accordance with Annex III of the basic Regulation, the Commission notified the GOC in a separate document of the individual transactions examined during the investigation, so that the GOC could conduct any additional enquiries it deemed necessary.
Za družbi GITI Yinchuan in GITI Hualin je Komisija uporabila delež porabe, kot je bil naveden na njunem uvoznem dovoljenju.
In its response to the Commission's letter, the GOC argued that the conditions provided in point II (3) of Annex III of the basic AS Regulation were not met, since the Chinese Government has a strict legislative framework in place to monitor the actual transactions on imports of natural rubber.
Vendar za drugi dve družbi skupine Giti Group, ki sta prav tako koristili to shemo, med preveritvenim obiskom na kraju samem niso bili na voljo podatki o deležih porabe.
The GOC further referred to the fact that the legislation in place foresees sanctions and legal liabilities in case of violations.
Zato je Komisija uporabila tehtani povprečni deleža porabe družb GITI Yinchuan in GITI Hualin.
Moreover, customs have sufficient human resources to implement the regime at local level and implement penalties.
Izračun višine ugodnosti je bil ustrezno spremenjen.
Finally, if there are findings of smuggling and irregularities, the company will be downgraded in its credit rating.
Nobeden od drugih vzorčenih proizvajalcev izvoznikov ni predloži podatkov o svojem dejanskem deležu porabe.
As mentioned in recital (561) above, the Commission acknowledges that the GOC has put a legislative framework in place for monitoring the processing trade system.
V zvezi s tem je Komisija opozorila, da so bili rezultati različnih metodologij, ki so bile uporabljene, zelo podobni.
However, the Commission also found, as mentioned in recitals (561) to (562) above, that the legislative framework showed some weaknesses and that it was not effectively applied in practice with regard to the sampled companies.
Dejansko je znesek subvencije, določen z uporabo prvotne metodologije Komisije, znašal 3,62 %, z uporabo dejanskega deleža porabe pa 3,64 %.
The GOC did not present any evidence which would contradict the Commission's findings in this respect, and did not include any new information relating to the specific transactions notified by the Commission.
Ta rezultat je pokazal, da je bila tudi prvotna metodologija Komisije za določitev zneska subvencije zanesljiva.