natgillin/translations-raw huggingface dataset:
The GOA conferred a benefit to the recipients which is specific, thus amounting to a countervailable subsidy.
V sporazumih je določeno, da morajo proizvajalci s kvotami dobavljati biodizel družbam, ki mešajo goriva, po ceni, ki jo določi argentinska vlada, na ravni, ki namenoma zagotavlja, da so zajeti stroški proizvodnje proizvajalcev in dobiček.
Following the disclosure of the information document, CARBIO claimed that the Commission was relying solely on the export tax on soybeans to reach its conclusion of financial contribution and/or income and price support.
Na podlagi določanja umetno visoke cene in količine, ki jo morajo proizvajalci zagotavljati družbam, ki mešajo gorivo, pritožnik trdi, da je to subvencija, proti kateri se lahko uvedejo izravnalni ukrepi.
Since the initiation of the this investigation, the Commission found there were other tools used by the GOA (in addition to the export tax on soybeans) that would be investigated as part of the GOA's support to the biodiesel industry.
Ugotovitve preiskave
As explained before, the Commission considered the export tax as one of the instruments for the provision of soybeans for less than adequate remuneration on the Argentinian domestic market, which constitutes a countervailable subsidy.
Komisija je med preiskavo ugotovila, da od koledarskega leta 2015 ni bil sklenjen noben sporazum o dobavi biodizla.
The other measures taken by the GOA show that the GOA directed the soybean growers to sell their soybeans for an artificially low price to the biodiesel industry and the GOA thus had a clear intention to support the domestic biodiesel industry.
Ta sporazum iz leta 2015 ni bil podaljšan in ni bil več veljaven.
Although the Commission found that some of the other subsidies alleged in the complaint did not constitute a countervailable subsidy during the investigation period (in particular, the Biodiesel Supply Agreement or certain tax exemptions), they formed an integral part of the set of measures pursuing the support of the biodiesel industry and underlined the existence of income/price support for the biodiesel industry.
Vendar ministrstvo za energetiko in rudarstvo kot izvršilni organ veljavnega sistema obveznosti mešanja goriv v skladu z Zakonom št. 26.093 iz leta 2006 še naprej dodeljuje kvote ter določa ceno, po kateri morajo družbe, ki mešajo goriva, kupovati biodizel.
In other words, the fact that some subsidies were not found to be used by the sampled exporting producers during the period of investigation does not deny the existence of the GOA's set of measures to support the domestic biodiesel industry.
To dejansko počne brez sporazuma o dobavi biodizla.
The Commission examined the totality of the evidence available in this investigation to support its findings.
V obdobju preiskave je ministrstvo za energetiko in rudarstvo na podlagi ocenjenega povpraševanja dodelilo kvote družbam v Argentini z zmogljivostjo do 50000 ton biodizla na leto.
As the Appellate Body acknowledged in US — Countervailing Duty Investigation on DRAMS, ‘individual pieces of circumstantial evidence are unlikely to establish entrustment or direction; the significance of individual pieces of evidence may become clear only when viewed together with other evidence’.
V obdobju preiskave nobeden od vzorčenih proizvajalcev izvoznikov ni prejel kvote.
Therefore, the Commission assessed not only the export tax on soybeans but a set of GOA's measures supporting the biodiesel industry and in that process the Commission put all evidence, direct and circumstantial, together to come to the determination that, on the basis of the totality of evidence, there was entrustment or direction of private bodies and/or income/price support.
Ker v obdobju preiskave nobeden od vzorčenih proizvajalcev izvoznikov ni prejel kvote, nobena od teh družb ni prodajala biodizla na domačem trgu prek sistema kvot, ki se je izvajal v obdobju preiskave.
Calculation of the subsidy amount
Poleg tega v obdobju preiskave ni veljal noben sporazum o dobavi biodizla, ki bi se nanašal na proizvajalce izvoznike.
The subsidy rate established with regard to this set of measures during the investigation period for the sampled exporting producers amounts to:
Zato vzorčeni proizvajalci izvozniki v obdobju preiskave niso prejeli ugodnosti od nobenega sistema kvot.
Table 3
Zagotavljanje posojil in financiranja izvoza po preferenčnih pogojih ter preferenčna posojila
The GOA's support to the biodiesel industry
Pritožnik je trdil, da je banka Banco de la Nación Argentina (v nadaljnjem besedilu: BNA) ena od največjih bank v državi in je v celoti v državni lasti.
Company/group
Navedel je, da argentinska vlada učinkovito vsakodnevno upravlja banko BNA prek svojega organa, ki imenuje vse člane odbora.
Subsidy rate
Pritožnik je trdil, da banka BNA posoja denar mikro, malim in srednjim podjetjem za naložbe in obratna sredstva ter da so bila ta posojila dana po preferenčnih obrestnih merah.
Government mandated purchase of domestic biodiesel for more than adequate remuneration and/or income or price support (Biodiesel Supply Agreement)
Komisija je med preveritvenim obiskom pri argentinski vladi zahtevala podrobnosti o vseh posojilih, ki so jih zagotovile banka BNA in druge banke v javni lasti, skupaj s pogoji posojil in obračunano obrestno mero.
Introduction
Posojila, dodeljena vzorčenim družbam, so se proučila in primerjala s posojili, ki so jih zagotovile banke v zasebni lasti, da bi se ugotovilo, ali je bilo katero koli posojilo dano po preferenčnih pogojih.
The complainant alleges that the GOA has concluded Biodiesel Supply Agreements (‘Agreements’) with biodiesel producers in Argentina, under Chapter II of the Biofuels Law of 2006 (law 26.093 of 2006).
To se je proučilo glede na obrestne mere in tudi posojilne pogoje.
Those Agreements were designed to provide biodiesel to the domestic market given the blending mandate in force during the period since 2010.
O preferenčnih posojilih vzorčenim proizvajalcem izvoznikom v obdobju preiskave dokazov ni bilo.
This mandate requires blending companies to purchase biodiesel and blend it with mineral diesel before sale.
Komisija je sklenila, da vzorčenim proizvajalcem izvoznikom v obdobju preiskave ni bilo dodeljeno nobeno preferenčno posojilo.
The GOA established individual and collective quotas for biodiesel to supply the domestic market, and the complainant alleges that parties to the Agreements include sampled exporting producers such as LDC, Vicentin and Renova.
Opustitev ali neizterjava prihodka vlade na podlagi zakona o biogorivih iz leta 2006
The Agreements establish that producers with quotas are obliged to supply biodiesel to the blending companies at a price set by the GOA, at a level that deliberately ensures that the cost of production of the producers are covered, plus profit.
Pritožnik je trdil, da člen 15 zakona o biogorivih iz leta 2006 predvideva možnost, da proizvajalci biodizla znižajo davčno osnovo, ki se uporablja za izračun najnižjega predvidenega davka od dohodka.
Based on the fixing of an artificially high price and quantity to be provided by the producers to the blending companies, the complainant alleges that this is a countervailable subsidy.
Trdil je tudi, da je na podlagi člena 15.1 istega zakona dovoljena pospešena amortizacija za investicijsko blago.
Findings of the investigation
S preiskavo je bilo ugotovljeno, da v obdobju preiskave nobeden od vzorčenih proizvajalcev izvoznikov ni imel koristi od promocijskih ugodnosti iz člena 15 zakona o biogorivih.
During its investigation the Commission found that no Biodiesel Supply Agreement had been signed since calendar year 2015.
Vzorčeni proizvajalci izvozniki v obdobju preiskave niso uporabili tega ukrepa, zato je Komisija sklenila, da proti njemu ni treba uvesti izravnalnih ukrepov.
This 2015 Agreement had not been extended and was no longer in force.
Davčne oprostitve na ravni province, ki jih je zagotovila provinca Cordoba
However, under law 26.093 of 2006 the Ministry of Energy and Mining, as the Enforcement Authority of the blending mandate regime in force, has continued to allocate quotas and has continued to set the price at which the blending companies have to purchase biodiesel.
Pravna podlaga
This has been done de facto in the absence of a Biodiesel Supply Agreement.
S preiskavo je bilo ugotovljeno, da so bile davčne oprostitve na voljo proizvajalcem biogoriv s sedežem v provinci Cordoba.
During the investigation period, the Ministry of Energy and Mining allocated quotas, on the basis of estimated demand, to companies in Argentina with a capacity of up to 50000 metric tonnes of biodiesel per year.
V oddelkih 5 in 6 Zakona province št. 9397 je navedeno, da so projekti za proizvodnjo, razvoj in trajnostno rabo biogoriv oproščeni plačila davkov na ravni province.
None of the sampled exporting producers received a quota during the investigation period.
Komisija ni našla nobenih dokazov, prav tako pa tudi zainteresirane strani niso trdile, da so davčne ugodnosti, ki so bile na podlagi Zakona province št. 9397 zagotovljene posebej za industrijo biodizla, del širše sheme davčnih ugodnosti, široko dostopnih v provinci Cordoba.
Given that none of the sampled exporting producers received a quota during the investigation period, none of these companies sold biodiesel on the domestic market through the quota system in force during the investigation period.
Družbe proizvajalke biodizla s sedežem v provinci Cordoba imajo koristi od 15-letne oprostitve plačevanja davka od prihodka, oprostitve plačevanja upravne takse in davka na nepremičnine, sklada za financiranje prispevkov v okviru izobraževalnega sistema in sklada za financiranje prispevkov za infrastrukturna dela.
In addition, no Biodiesel Supply Agreement was in force during the investigation period with respect to the exporting producers.
Te davčne oprostitve naj bi koristile domačim družbam, ki proizvajajo biodizel, kot je določeno v Zakonu province št. 9397.
Therefore, there was no benefit from any quota system received by the sampled exporting producers during the investigation period.
Čeprav je imel eden od proizvajalcev izvoznikov iz vzorca sedež v provinci Cordoba, v tej provinci ni proizvajal biodizla.
Provision of loans and export financing on preferential terms and preferential lending
Drugi vzorčeni proizvajalci izvozniki niso imeli sedeža v tej provinci.
The complainant asserted that the Banco de la Nación Argentina (‘BNA’) is one of the country's largest banks and is entirely state-owned.
Komisija je zato ugotovila, da vzorčeni proizvajalci izvozniki v obdobju preiskave niso uporabljali davčne oprostitve.
It noted that the GOA effectively manages the BNA on a day-to-day basis through its authority to appoint all members of the board.
Davčne oprostitve na ravni province, ki jih je zagotovila provinca Buenos Aires
The complainant alleged that the BNA lends money to micro, small and medium enterprises for investment and working capital, and that these loans were made at preferential rates.
Pritožnik je trdil, da je provinca Buenos Aires uvedla Zakon province št. 13.719, ki upošteva zakon o biogorivih iz leta 2006, da bi upravičence oprostila plačila davkov, če izpolnjujejo pogoje in so registrirani kot proizvajalci biogoriv v skladu z zakonom iz leta 2006.
The loans granted to the sampled companies were examined and compared to the loans provided by privately owned banks, to see whether any lending was made at preferential terms.
Vendar pa nobeden od vzorčenih proizvajalcev izvoznikov biodizla ni imel sedeža v tej provinci.
This was examined in terms of interest rates and also loan conditions.
Komisija je ugotovila, da v obdobju preiskave nobeden od vzorčenih proizvajalcev izvoznikov ni imel koristi od davčnih oprostitev iz Zakona province št. 13.719.
No evidence was found of any preferential lending to the sampled exporting producers during the period of investigation.
Sistem province Santiago del Estero za spodbujanje in industrijski razvoj – Zakon province št. 6.750
The Commission concluded that no preferential lending was provided to the sampled exporting producers during the investigation period.
Pritožnik je trdil, da bi lahko imele industrije v provinci Santiago del Estero koristi od različnih davčnih ugodnosti in oprostitev v okviru Zakona province št. 6.750, sprejetega leta 2005.
Government revenue forgone or not collected under the Biofuels Law of 2006
Nobeden od vzorčenih proizvajalcev izvoznikov ni imel sedeža v tej provinci.
The complainant alleged that Article 15 of the 2006 Biofuels Law provides for the possibility for biofuel producers to reduce the tax base on which the minimum presumed income tax is calculated.
Komisija je ugotovila, da v obdobju preiskave nobeden od vzorčenih proizvajalcev izvoznikov ni imel koristi od ukrepov iz Zakona province št. 6.750.
The complainant also alleged that Article 15.1 of the same law authorises accelerated depreciation for capital goods.
Sporazum o občinskih davkih med družbo Louis Dreyfus Argentina in občino General Lagos
The investigation found that none of the sampled exporting producers benefited from the promotional benefits set out in Article 15 of the Biofuels Law during the investigation period.
Pritožnik je trdil, da obstaja sporazum o občinskih davkih med proizvajalcem izvoznikom, tj. družbo Louis Dreyfus Argentina, in občino General Lagos.
That measure was not used during the investigation period by the sampled exporting producers and thus the Commission concluded it did not need to be countervailed.
Sporazum je bil objavljen v občinskem Odloku št. 26/2016.
Provincial tax exemptions provided by the Province of Cordoba
Ta sporazum določa, da družba Louis Dreyfus Argentina občini General Lagos plačuje mesečni pavšalni znesek namesto deleža (0,5 %) svojih bruto prihodkov.
Legal basis
S preiskavo je bilo ugotovljeno, da je bil sporazum v obdobju preiskave še vedno veljaven.
The complainant alleged that the Province of Cordoba provided provincial tax exemptions to the biodiesel industry under Provincial Act 9397, passed in 2007.
Komisija je v razpravi s predstavniki občine General Lagos ugotovila, da bo sporazum veljal do leta 2020.
The Act provides that projects approved by the Enforcement Authority for the production, development and sustainable use of biofuels will be exempt for 15 years from payment of taxes.
Komisija je med preverjanjem družbe Louis Dreyfus Commodities (v nadaljnjem besedilu: LDC) v Buenos Airesu preverila plačilo občinskih davkov s strani družbe LDC in oceno davka, ki bi ga bilo treba plačati, če sporazum ne bi veljal.
The investigation found that the tax exemptions were available to biofuel producers located in the province of Cordoba.
Ugotovila je, da je bil znesek, ki ga je družba LDC plačala občini za leto 2017, višji od zneska, ki bi ga družba LDC plačala po standardnem davčnem pravu.
Provincial Act 9397 provides under Sections 5 and 6 for exemptions from provincial taxes for projects for the production, development and sustainable use of biofuels.
Zato je Komisija ugotovila, da družba LDC v obdobju preiskave ni imela koristi od tega ukrepa.
The Commission did not find any evidence, and interested parties did not allege either, that the tax benefits provided through Provincial Act 9397 specifically to the biodiesel industry is part of a broader scheme of tax benefits widely available in the province of Cordoba.
Odstotno znižanje davčne stopnje v skladu s „Pacto Fiscal“ (Odlok št. 14/1994)
Companies producing biodiesel located in the province of Cordoba benefit from tax exemptions for 15 years from income tax, stamp duty, real estate tax, fund for the financing of the education system tax and fund for the financing of works of infrastructure tax.
Pritožnik trdi, da Pacto Fiscal, kot je bil objavljen z Odlokom št. 14/1994, določa oprostitve plačila davkov.
Those tax exemptions are intended to benefit domestic companies producing biodiesel, as set out in the Provincial Act 9397.
Pacto Fiscal ali „Zvezni pakt za zaposlovanje, proizvodnjo in rast, sklenjen med zvezno državo in provincami“ je bil sporazum med provincami in nacionalno vlado, ki je določal nekatera načela za davčno politiko provinc.
Although one exporting producer within the sample was located in the province of Cordoba, it was not producing biodiesel in that province.
Pacto Fiscal je okvirni sporazum, in sicer je za izvajanje njegovih načel potreben zakon province.
The other sampled exporting producers were not located in that province.
Komisija je zato ugotovila, da se je ta Pacto Fiscal sam po sebi začel uporabljati v praksi z že obravnavanimi davčnimi shemami na ravni provinc.
Therefore, the Commission concluded that that tax exemption was not used by the sampled exporting producers during the investigation period.
Komisija zato ni ugotovila ločene ugodnosti v okviru tega ukrepa.
Provincial tax exemptions provided by the Province of Buenos Aires
Vendar je ta ukrep tako kot drugi ukrepi za vzpostavitev davčnih ugodnosti za domačo industrijo biodizla pomemben kot del sklopa ukrepov argentinske vlade, zasnovanih za podpiranje te industrije.
The complainant alleged that the province of Buenos Aires established a provincial Law 13.719 which adheres to the 2006 Biofuels Law, to exempt beneficiaries from the payment of taxes if they are qualified and registered as biofuels producers under the 2006 Law.
Oprostitve plačila davka na nepremičnine v skladu z industrijskim zakonom province Santa Fe: oprostitve plačila davka na nepremičnine v skladu z Zakonom province št. 8.478/1979 (člen 4) o spodbujanju industrije; davčne oprostitve na ravni province, ki jih je zagotovila provinca Santa Fe; oprostitev plačila upravne takse v provinci Santa Fe na podlagi člena 183.29 in oprostitev plačila prometnih davkov za izvoz v provinci Santa Fe na podlagi člena 127
The investigation found that the tax exemptions were available to biofuel producers located in the province of Buenos Aires.
Pritožnik je trdil, da je provinca Santa Fe s členoma 183.29 in 127 Zakona province št. 8.478 ter Zakonom province Santa Fe št. 12.692 domači industriji biodizla zagotovila različne davčne oprostitve.
However, none of the sampled exporting producers of biodiesel were located in the province.
S preiskavo je bilo ugotovljeno, da je člena 183.29 in 127 Zakona št. 8.478 nadomestil Zakon province št. 12.692.
The Commission found that none of the sampled exporting producers benefited from the tax exemptions set out in the Provincial Law 13.719 during the period of investigation.
Zakon province št. 12.692 določa oprostitve plačila davkov na ravni province za domače družbe, vključene v raziskave, razvoj, ustvarjanje, proizvodnjo in uporabo izdelkov, povezanih z energijo iz obnovljivih virov, ter zlasti proizvodnjo biodizla.
Province of Santiago del Estero System of Promotion and Industrial Development (PSPID) — Provincial Law No 6.750
Proizvodnja biogoriv je posebej navedena v členu 5(d) Zakona province št. 12.692.
The complainant alleged that industries in the province of Santiago del Estero could benefit from various tax advantages and exemptions under the framework of Provincial Law 6.750, passed in 2005.
Komisija ni našla dokazov, prav tako pa tudi zainteresirane strani niso trdile, da so davčne ugodnosti, ki so bile s tem ukrepom zagotovljene posebej za kategorijo industrij, vključno z industrijo biodizla, del širšega programa davčnih ugodnosti, široko dostopnih v provinci Santa Fe.
None of the sampled exporting producers were located in that province.
Družbe proizvajalke biodizla s sedežem v provinci Santa Fe imajo koristi od 15-letne oprostitve plačevanja davka od prihodka ter oprostitve plačevanja upravne takse, davka na nepremičnine in davkov na vozila.
The Commission found that none of the sampled exporting producers benefited from the measures set out in the Provincial Law 6.750 during the period of investigation.
Ta oprostitev se nanaša na domače družbe, ki proizvajajo biodizel, kot je določeno v Zakonu province št. 12.692.
Agreement on municipal taxes between Louis Dreyfus Argentina and the Municipality of General Lagos
Davčna oprostitev je zato subvencija zaradi opuščenih dohodkov argentinske vlade in je s pravnega vidika specifična za nekatere industrije, vključno z domačo industrijo biodizla.
The complainant alleged that there is an agreement on municipal taxes between the exporting producer Louis Dreyfus Argentina and the municipality of General Lagos.
Zato gre za ugodnost iz subvencije, proti kateri se lahko uvedejo izravnalni ukrepi.
The agreement was published as Municipal Ordinance 26/2016.
Znesek subvencije, proti kateri se lahko uvedejo izravnalni ukrepi, se je izračunal glede na ugodnosti za prejemnike v obdobju preiskave.
That agreement provides that Louis Dreyfus Argentina pays a monthly lump sum to the municipality of General Lagos, rather than pay a percentage (0,5 %) of its gross revenue.
Ta ugodnost se je izračunala kot razlika med zneskom celotnega davka, ki se plača glede na običajno stopnjo davka, in zneskom celotnega davka, ki so ga v obdobju preiskave dejansko plačali vzorčeni proizvajalci izvozniki.
The investigation found that the agreement was still in force during the investigation period.
Dve od družb sta po razkritju informativnega dokumenta in priloženih izračunov za vzorčene proizvajalce izvoznike ter po dokončnem razkritju trdili, da bi morala biti osnova dodelitve drugačna (celotni prihodek od prodaje proizvodov, ki temeljijo na soji, ali prihodek od vseh industrijskih dejavnosti v provinci Santa Fe).
In discussion with representatives of the municipality of General Lagos, the Commission found that the agreement would be valid until 2020.
Ker je bila družbam zagotovljena davčna oprostitev le zaradi njihove proizvodnje biodizla, je Komisija to oprostitev štela za specifično za proizvodnjo biodizla, zato je sklenila, da bi bilo treba to oprostitev uvrstiti k prihodku od prodaje biodizla in ne celotnemu prihodku družbe.
During the verification of LDC in Buenos Aires, the Commission checked the payment of municipal taxes by LDC, and the estimation of the tax that would have been due had the agreement not been in force.
Preglednica 4
The Commission found that the amount that LDC paid to the municipality for 2017 was higher than the amount LDC would have paid under the standard tax law.
Opuščeni dohodki na ravni province v skladu z zakonodajo province Santa Fe
Therefore, the Commission found that LDC did not benefit from that measure during the period of investigation.
Zaključek o subvencioniranju
Percentage tax rate reduction under the ‘Pacto Fiscal’ (Decree 14/1994)
Komisija je zneske subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, v skladu z določbami osnovne uredbe za vzorčene proizvajalce izvoznike izračunala tako, da je proučila vsako subvencijo ali program subvencij, nato pa je te zneske seštela in dobila skupni znesek subvencij za vsakega proizvajalca izvoznika v obdobju preiskave.
The complainant alleges that the Pacto Fiscal, as published by Decree 14/1994, provides for exemptions of taxes.
Za izračun skupnega subvencioniranja je najprej izračunala delež subvencioniranja, ki ustreza znesku subvencije kot deležu skupnega dohodka podjetja od prodaje.
The Pacto Fiscal, or ‘Federal Pact for Employment, Production and Growth held between the Federal State and the Provincial States’ was an agreement between the provinces and the National Government that established certain principles for provincial tax policy.
Ta odstotek je bil nato uporabljen za izračun subvencije, dodeljene za izvoz zadevnega izdelka v Unijo v obdobju preiskave.
The Pacto Fiscal is a framework agreement that requires a provincial law to implement its principles.
Nato je bil izračunan znesek subvencije na tono zadevnega izdelka, izvoženega v Unijo v obdobju preiskave, spodaj navedene stopnje pa so bile izračunane kot delež vrednosti stroškov, zavarovanja in prevoznine (v nadaljnjem besedilu: CIF) za isti izvoz na tono.