natgillin/translations-raw huggingface dataset:
Furthermore, none of the legislative acts since 2002 related to the export tax adjustments on soybeans, soybean oil or biodiesel give the raising of revenue as a reason for the level of the export tax.
Argentinska vlada je leta 2008 z Resolucijo št. 125/2008 določila formulo za izračun fiksnega zneska izvoznega davka, ki je odvisen od ravni uradne cene FOB, ki jo dnevno določa vlada (ministrstvo za kmetijske dejavnosti).
Rather, as explained in recitals (91) to (100), those legislative acts state that the purpose of the export tax is to induce soybean suppliers to keep selling domestically at below international prices.
V Resoluciji št. 125/2008 je bila navedena naslednja politika: „Mednarodne cene žit in oljnic so se v zadnjih letih bistveno zvišale, pri čemer obstaja velika nestanovitnost stopenj spremenljivosti znotraj posameznih let.
Thus, rather than a fiscal revenue measure, the GOA uses export taxes on soybeans as a tool to support the development of the domestic biodiesel industry.
Nadaljevanje takega scenarija bi lahko negativno vplivalo na gospodarstvo kot celoto, kot so višje domače cene, manj pravična porazdelitev bogastva in vse večja negotovost glede naložbenih odločitev v kmetijstvu in živinoreji.
Following a public emergency declaration, the export tax increased in 2002 from 3,5 % to 13,5 % by Resolution 11/2002.
Predlagana sprememba sheme izvoznih dajatev, ki se uporablja za ključno podskupino žit in oljnic, je ustrezno orodje za rešitev navedenih težav.“ (dodan je poudarek).
This resolution contained the following statement: ‘the effects of any potential substantive change in international prices of agricultural productions shall also be considered’ (emphasis added), showing that this measure was taken to influence the domestic market price of soybeans compared to the world market price.
Argentinska vlada je leta 2008 z Resolucijo št. 64/2008 ponovno spremenila formulo za izračun izvoznega davka in ponovno izrecno navedla cilj svoje politike: „Namen sheme variabilnih izvoznih davkov je zmanjšati vpliv zvišanja mednarodnih cen žitnih zrn in oljnic ter njihovih stranskih proizvodov na domače cene in tako prispevati k boljši porazdelitvi dohodka.“ (dodan je poudarek).
The rate was further increased in the same year from 13,5 % to 23,5 % by Resolution 35/2002, which states that ‘Law No 22.415 allows the imposition of imports of goods for consumption in order to stabilise domestic prices until they reach convenient levels and maintain a supply that meets the domestic market needs’.
Argentinska vlada je leta 2012 objavila skupno resolucijo, v kateri je bilo navedeno, da Argentina sprejema številne javne politike za okrepitev nacionalne industrije biodizla, zlasti na podlagi sprejetja Zakona št. 26.093.
According to the legal text these measures were of a transitory nature and temporary as long as the current general economic conditions persisted.
V skupni resoluciji je nadalje navedeno, da so izvozne dajatve na biodizel in mešanice biodizla skladne z izvoznimi dajatvami, ki se uporabljajo za druge stranske proizvode v sektorju oljnic, ob upoštevanju diferenciranih stroškov proizvodnje in ohranjanju razlike, tako da je bila dejanska stopnja za biodizel nižja od stopnje za njegovo glavno surovino, s čimer se je v Argentini spodbujala dodana vrednost in s tem zagotavljala pomoč za spodbujanje razvoja industrije biodizla.
However, these export taxes are still in place, at a similar level as at the time of public emergency, while for other grains the export tax has been set at 0 %.
Čeprav je novoizvoljena argentinska vlada ob koncu leta 2015 odpravila izvozni davek na druge zrnate kmetijske rastline, je izvozni davek na sojo ostal visok.
In 2007, the first large scale biodiesel producers in Argentina started operations.
V Odloku št. 133/2015 o določitvi odprave izvoznega davka na pšenico in prilagoditvi deleža izvoznega davka na sojo na 30 % je bil naveden naslednji cilj politike: „V primeru soje in njenih stranskih proizvodov povečanje zasajene površine in rekordna letina v preteklih sezonah nista preprečila upadanja konkurenčnosti in dobičkonosnosti njene celotne povezane vrednostne verige“ (dodan poudarek).
In that year the GOA published two resolutions increasing the export tax on soybeans from 23,5 % to 27,5 % and further up to 35 %.
Vrednostna veriga se v tem primeru med drugim nanaša na industrijo biodizla.
Both resolutions stated as reason for the additional export tax that besides an increase in domestic and international demand for these products, the products covered by these resolutions (predominantly soybean related products) are applied for new productive uses, explicitly giving biofuels as an example.
Argentinska vlada in zbornica CARBIO sta po razkritju informativnega dokumenta ponovili svojo trditev, da je očitno, da je kakršen koli učinek izvoznih davkov, ki se uporabljajo za sojo, na proizvodnjo biodizla, če tak učinek sploh obstaja, v najboljšem primeru stranski učinek ukrepa pobiranja prihodkov.
In addition, Resolution 10/2007 explicitly stated that ‘the international prices of grains have increased substantially […] the creation of additional export duties on a number of the aforementioned goods is deemed convenient’ (emphasis added).
Komisija se s to izjavo ni strinjala.
Resolution 369/2007 furthermore explicitly noted that the increase of the export tax is needed for the purpose of ‘reducing domestic prices, consolidating the improvements on the distribution of income and stimulating added value’ (emphasis added).
Odlokov iz uvodnih izjav od 91 do 100 ni mogoče šteti za „zgolj izjave politike“.
In 2008, by means of Resolution 125/2008 the GOA established a formula on the basis of which to calculate a fixed amount of export tax, depending on the level of the official FOB price fixed by the Government (Ministry of Agribusiness) on a daily basis.
Ta zakonodaja na več mestih izraža namero argentinske vlade, da podpre industrijo biodizla, medtem ko v odlokih, v nasprotju s prepričanji argentinske vlade, kot namen izvoznega davka na sojo ni navedeno pobiranje prihodkov.
Resolution 125/2008 stated the following policy therein: ‘Cereal grains and oilseeds international prices have significantly increased over the last years, with a high volatility of their inter-annual variation rates. The continuance of such a scenario could have negative effects on the economy as a whole, such as higher domestic prices, lower fairness in the distribution of wealth and growing uncertainty as to investment decisions in the agriculture and livestock industry.
Nobeden od zakonodajnih aktov, ki jih je argentinska vlada predstavila v svoji predložitvi, se ni nanašal na funkcijo zbiranja prihodkov za izvozni davek na sojo.
The proposed amendment to the scheme of export duties applicable to a key subgroup of cereal grains and oilseeds is an appropriate tool to solve the aforementioned problems.’ (emphasis added).
Argentinska vlada z uvedbo izvoznih davkov na sojo postavlja argentinske pridelovalce soje v ekonomsko nerazumen položaj, ki jih spodbuja k prodaji blaga na domačem trgu po nižji ceni, kot bi jo lahko dosegli brez teh izvoznih davkov.
Again in 2008, by means of Resolution 64/2008 the GOA modified the formula for the calculation of the export tax and restated explicitly its policy objective: ‘The purpose of the scheme of variable export duties is to mitigate the impact on domestic prices of the increase in international prices of grains and oilseeds and their by-products, contributing to improve income distribution.’ (emphasis added).
Zato so prikrajšani za racionalno odločitev in spodbujeni k temu, da upoštevajo cilj politike, na katerem temelji izvozni davek.
In 2012, the GOA published a joint resolution stating that Argentina has been adopting a number of public policies to strengthen the national biodiesel industry, especially upon the enactment of Law No 26.093.
Ta nerazumen položaj se je še okrepil z drugimi omejitvami izvoza, kot so izvozne kvote na kmetijske proizvode z izjemo soje v obdobju 2006–2015, odvračanje od izvoza drugih kmetijskih rastlin in usmerjanje pridelovalcev v nadaljnjo pridelavo soje (v nasprotju z drugimi žiti) ter dodatno znižanje domačih cen.
The joint resolution further noted that export duties on biodiesel and its blends were consistent with the export duties applied on other by-products in the oilseed sector, considering the differential production costs and maintaining a differential so that the effective rate for biodiesel was lower than that for its main input, thereby promoting value addition in Argentina and thus helping to boost the development of the biodiesel industry.
Pridelovalci soje so prav tako še naprej proizvajali in prodajali svoje proizvode lokalno, saj kopičenje zalog pri tem kmetijskem proizvodu ni primerno in ga srednjeročno do dolgoročno ni mogoče ohranjati.
Although at the end of 2015 the newly elected GOA eliminated the export tax on other grain crops, the export tax on soybeans remained high.
Po razkritju informativnega dokumenta je argentinska vlada trdila, da 10 let ni bilo izvoznih kvot na koruzo in pšenico.
The decree No 133/2015 establishing the elimination of export tax on wheat and adjusting the export tax percentage on soybean to 30 % stated the following policy objective: ‘In the case of soybeans and its by-products, the increase in the planted area and the record harvest of the past season has not prevented the decline of competitiveness and profitability of its entire associated value chain’ (emphasis added).
Vendar je Komisija ugotovila, da je bila ta izjava vsebinsko netočna.
The value chain in this case relates to, among others, the biodiesel industry.
Resolucija št. 543/2008 je izrecno urejala določanje največjih količin izvoza, med drugim pšenice in koruze.
After disclosure of the information document, the GOA and CARBIO reiterated their claim that any effect on biodiesel production of the export taxes applied to soybeans if such effect exists at all, clearly constitutes at best a side-effect of a revenue collection measure.
Ta ukrep je veljal do konca leta 2015.
The Commission did not agree with this statement.
Poleg tega je argentinska vlada leta 2009 uvedla začasno prepoved uvoza soje, pri čemer je navedla, da bi morala imeti uporaba domačih surovin prednost pred uvoženimi, saj bi to zagotovilo dodano vrednost tega argentinskega izdelka na mednarodnem trgu, in da začasni uvoz lokalno proizvedenih surovin izkrivlja ta cilj.
The decrees, as cited in recitals (91) to (100), cannot be considered just ‘mere policy pronouncements’.
Argentinska vlada je leta 2012 vzpostavila „register za pooblaščene pridelovalce soje“ in odpravila prepoved uvoza.
This legislation repeatedly reflects the GOA's intention to support the biodiesel industry, while, contrary to the GOA's beliefs, the decrees do not state revenue collection as the purpose of the export tax on soybeans.
Prepoved ustvarja umetno proizvodnjo soje v Argentini, ki jo usmerja vlada in je namenjena domači potrošnji, kar zagotavlja zadovoljevanje lokalnega povpraševanja po soji na podlagi lokalne ponudbe, usmerjene v doseganje navedenih ciljev politike.
None of the legislation the GOA brought forward in its submission referred to a revenue-raising function for the export tax on soybeans.
Poleg tega je dolgo obdobje omejitev izvoza za druge kmetijske rastline povzročilo bistveno povečano pridelavo soje, tj. tako imenovano „sojización“, v argentinskem kmetijstvu.
By imposing export taxes on soybeans, the GOA puts Argentinian soybean growers into an economically irrational situation, which induces them to selling their goods domestically for a lower price than they could obtain in the absence of those export taxes.
Tudi po odpravi izvoznih kvot leta 2015 se pridelava soje ni bistveno zmanjšala v primerjavi z drugimi kmetijskimi rastlinami in je ostala dokaj stabilna, glej graf 1 v nadaljevanju:
They are therefore deprived of a rational choice and induced to comply with the policy objective behind the export tax.
Graf 1
This irrational situation was amplified by other export restraints, such as export quotas on agricultural products other than soybeans from 2006 until 2015, discouraging the export of other crops and directing growers toward continuing the production of soybeans (as opposed to other grains), and lowering the domestic price even further.
Pridelava soje, koruze in pšenice v Argentini glede na leto spravila pridelka
Soybean growers also continued to produce and sell their production locally since stockpiling is not appropriate in relation to this agricultural product and cannot be maintained in the medium to long-term.
Pridelava (v mio ton)
After disclosure of the information document, the GOA claimed that there had been no export quotas on maize and wheat for 10 years.
Soja
Resolution 543/2008 explicitly regulated the determination of maximum export quantities of, among others, wheat and maize.
Pšenica
This measure was in force until the end of 2015 .
Vir: http://datosestimaciones.magyp.gob.ar/.
Furthermore, in 2009 the GOA established a temporary import ban on soybeans, stating that the use of domestic raw materials should be privileged over imported ones thereby adding value to the Argentinian product in the international market, and that the temporary importation of locally produced inputs distorts this objective.
Poleg tega je argentinska vlada leta 2017 v okviru načrta Belgrano objavila resolucijo, v kateri je bil opredeljen sistem spodbud za pridelovalce soje.
In 2012 the GOA set up the ‘Registry for Authorised Soy Operators’, removing the import ban.
Načrt Belgrano je bil pripravljen leta 2016 kot načrt za razvoj infrastrukture in industrije v desetih argentinskih severnih provincah, ki so že od nekdaj manj razvite kot drugi deli države.
However, it remained highly cumbersome to import soybeans into Argentina until the further amendments to that registry in 2016 .
S to resolucijo je bila zagotovljena finančna spodbuda za pridelovalce soje v desetih najmanj razvitih provincah v Argentini za obdobje od 1. marca do 31. avgusta 2017, s čimer se je pridelovalce dodatno usmerjalo v pridelavo soje in prispevalo k večji domači ponudbi soje v korist razvoja industrije biodizla.
The import ban in combination with the export tax on soybean confirms the GOA's policy objective to boost the development of a fully domestic biodiesel industry including local contents in the supply chain.
Komisija je menila, da je argentinska vlada glede na razpoložljive dokaze prevzela „dejavnejšo vlogo od zgolj spodbujanja“, kot je zahteval pritožbeni organ.
It creates an artificial, government-driven output of soybeans in Argentina for domestic consumption ensuring that local demand for soybeans is satisfied on the basis of local supply oriented towards achieving the stated policy objectives.
Ukrepi, ki jih je sprejela argentinska vlada, omejujejo svobodo delovanja pridelovalcev soje, saj v praksi omejujejo njihovo poslovno odločanje glede tega, po kakšni ceni naj prodajajo svoje izdelke.
On top of this, a long period of export restraints on other crops has led to significant production increase in soybeans, the so-called ‘sojización’ of Argentinian agriculture.
To jim onemogoča, da bi čim bolj povečali svoje prihodke, ki bi jih lahko ustvarili, če ne bi bilo izvoznega davka na sojo (npr. z izvažanjem izdelkov, da bi izkoristili višje cene, ali z zvišanjem domačih cen) in drugih podobno omejujočih ukrepov.
Even after the removal of the export quotas in 2015 the production of soybeans did not decrease significantly in comparison with the other crops and has remained rather stable, see Graph 1 below:
To je dodatno podprto z Odlokom št. 133/2015 in Odlokom št. 640/2016, s katerima je argentinska vlada sprejela posebne ukrepe, da bi pomagala industriji soje ter z njo povezani vrednostni verigi doseči preobrat pri upadanju konkurenčnosti in dobičkonosnosti njene celotne povezane vrednostne verige.
Graph 1
Argentinska vlada torej spodbuja ali usmerja pridelovalce soje, da ohranijo proizvodnjo za oskrbovanje domačega trga, čeprav bi razumni dobavitelj v primeru odvračanja od izvoza prilagodil svojo proizvodnjo in cene.
Argentinian production of soybeans, corn, and wheat per harvesting year
Zato argentinska vlada s temi ukrepi spodbuja pridelovalce soje, naj zadržijo sojo v Argentini, ker je ne morejo prodajati po višjih cenah, ki bi prevladovale v Argentini brez teh ukrepov.
Soy
V tem smislu argentinska vlada proizvajalce surovin „pooblašča“ ali jim „da navodilo“, da dobavljajo blago domačim uporabnikom soje, tj. proizvajalcem biodizla, za plačilo, nižje od primernega.
Corn
Pridelovalci soje so odgovorni za ustvarjanje umetnega, razdrobljenega, nizkocenovnega domačega trga v Argentini.
Wheat
Z drugimi besedami, argentinska vlada pri uporabi opisanega sklopa ukrepov ve, kako se bodo pridelovalci soje odzvali na ukrepe in kakšne bodo posledice teh ukrepov.
Production Millions MT
Čeprav lahko pridelovalci soje nekoliko zmanjšajo svojo domačo proizvodnjo, da se odzovejo na izvozne davke in druge omejevalne ukrepe, dokazi kažejo, da se proizvodnja ni niti ustavila niti se ni močno zmanjšala (glej preglednico 1, podrobneje razloženo v uvodni izjavi 139).
Source: http://datosestimaciones.magyp.gob.ar/
Komisija je ugotovila, da je to rezultat dejstva, da je argentinska vlada pridelovalcem soje dala pooblastilo in navodilo, naj nadaljujejo pridelavo in še naprej izvažajo.
In addition, the GOA published in 2017 a resolution setting out a stimulation regime for soybean farmers, as part of the Plan Belgrano.
Kot je pojasnjeno, bo sektor pridelave soje še naprej zmerno prilagajal pridelavo, posledica česar bodo nižje domače cene.
The Plan Belgrano was set up in 2016 as an infrastructure and industry developing plan in ten of Argentina's northern provinces, which have historically been less developed compared to the rest of the country.
V tem smislu se učinki določijo predhodno, ne naknadno, in zato niso „nenamerni“.
This resolution gave financial incentives to soybean growers in the ten most under-developed provinces within Argentina from 1 March until 31 August 2017 and in so doing further directed growers into the production of soybeans and adding to the increased domestic supply of soybeans in favour of the development of the biodiesel industry.
Obstaja jasna „dokazljiva povezava“ med politiko in ravnanjem vključenih zasebnih organov, ki delujejo kot pooblaščenci argentinske vlade in izvajajo njeno politiko zagotavljanja soje industriji biodizla za plačilo, nižje od primernega.
The Commission considered that, in view of the evidence available, the GOA took a ‘more active role than mere acts of encouragement’, as required by the Appellate Body.
Argentinska vlada je sama priznala, da je sklop njenih ukrepov uspešen pri doseganju navedenega cilja politike, tj. zagotavljanju podpore industriji biodizla.
The measures taken by the GOA restrict the freedom of action of the soybean growers by limiting in practice their business decision at what price to sell their product and where.
Argentinska vlada je v skupni resoluciji, navedeni spodaj, ki jo je objavila leta 2012, navedla, da sprejete javne politike vključujejo različne mehanizme za spodbujanje industrije biodizla.
They are prevented from maximising their income that they would be able to get in the absence of the export tax on soybeans (e.g. by exporting their production to benefit from higher prices or by increasing domestic prices) as well as other similarly restrictive measures.
Poleg tega je navedla, da to pojasnjuje uspeh, ki ga kaže ta proizvodni sektor, v katerem bruto marže za njegovo glavno surovino v fazi predelave presegajo 25 %.
This is further supported by Decree 133/2015 and Decree 640/2016 in which the GOA takes specific measures to help the soybean industry and its associated value chain to reverse the occurred decline in the competitiveness and profitability of its entire associated value chain.
Zdi se, da so te marže večinoma rezultat razlik med izvoznimi davki na biodizel in sojo.
Thus, soybean growers are encouraged or directed by the GOA to maintain production to supply the domestic market even if a rational supplier would adapt its output and prices in a situation where exports have been disincentivised.
Komisija je torej ugotovila, da je argentinska vlada dala pooblastilo ali navodilo pridelovalcem soje, naj izvajajo njeno politiko za oblikovanje razdrobljenega domačega trga ter zagotavljajo sojo domači industriji biodizla za plačilo, nižje od primernega.
Therefore, through those measures the GOA induces the soybean growers to keep the soybeans in Argentina because they cannot sell at better prices which would prevail in Argentina absent those measures.
Argentinska vlada je po razkritju informativnega dokumenta trdila, da je Komisija razširila obseg pojmov pooblastilo ali navodilo z dajanjem poudarka izrazoma spodbujanje in usmerjanje, čeprav zahteve STO nakazujejo, da mora dodelitev odgovornosti pomeniti izrecno in pritrdilno dejanje, biti namenjena določeni strani in imeti za svoj cilj določeno nalogo ali dolžnost.
In this sense, the input producers are ‘entrusted’ or ‘directed’ by the GOA to provide goods to the domestic users of soybeans, i.e. biodiesel producers, for less than adequate remuneration.
Zgolj izjave politike s strani vlade ne morejo pomeniti ukaza ter domnevni ukaz ali pooblastilo ne moreta biti nenamerna ali le stranski produkt vladnih predpisov.
The soybean growers are given the responsibility to create an artificial, compartmentalised, low-priced domestic market in Argentina.
Komisija se s tem ni strinjala.
In other words, when applying the set of measures described, the GOA knows how the soybean growers will respond to the measures and what consequences will result from them.
Argentinska vlada ni utemeljila svoje trditve, da se dokazi, ki jih je našla Komisija, lahko štejejo zgolj za izjave politike argentinske vlade.
While the soybean growers may lower their domestic production slightly to respond to the export taxes and other restrictive measures, the evidence shows that production did not stop, nor did it significantly decrease (see Table 1 below and explained further in recital (139)).
Zlasti argentinska vlada ni izpodbijala obstoja navedenih ciljev politike, kot izhajajo iz teh izjav, prav tako pa ni zanikala izjav, ki slavijo uspeh omejevalnih ukrepov pri doseganju ciljev politike glede podpiranja argentinske industrije biodizla.
The Commission concluded that this is a result of the GOA entrusting and directing the soybean growers to continue production and export.
Ta trditev je bila zato zavrnjena.
As explained, in the soybean growing sector the adaptation of the production will remain moderate, which results in lower domestic prices.
Poleg tega je argentinska vlada trdila, da je ugotovitev Komisije, da je obstoj različnih mehanizmov, ki so del širše sheme, ki jo je vlada ustvarila za podpiranje določene industrije, pomembna za ugotovitev, da je narava ukrepov očitno napačna, saj izvozni davki niso vključeni v odstavkih od (i) do (iii) člena 3 osnovne uredbe (ali Sporazuma o subvencijah in izravnalnih ukrepih) in ne spadajo pod odstavek (iv) člena 3 osnovne uredbe.
In this regard, the effects are established on an ex ante, not ex post basis and are therefore not ‘inadvertent’.
Zgolj dejstvo, da izvozni davki kot taki niso izrecno navedeni v členu 3(1)(a) osnovne uredbe, ne pomeni, da ne morejo imeti narave finančnega prispevka, zato bi lahko spadali v opredelitev subvencije iz osnovne uredbe ter Sporazuma o subvencijah in izravnalnih ukrepih.
There is a clear ‘demonstrable link’ between the policy and the conduct of private bodies involved, which are acting as a proxy for the GOA to carry out its policy of providing soybeans for less than adequate remuneration to the biodiesel industry.
Komisija je predložila več dokazov, da se je izvozni davek na sojo, skupaj z drugimi instrumenti, uporabljal kot orodje za spodbujanje pridelovalcev soje, da bi izpolnili navedene cilje politike, tako da je pomenil subvencijo, proti kateri se lahko uvedejo izravnalni ukrepi, kot je opredeljena v členu 3(1)(a) osnovne uredbe.