natgillin/translations-raw huggingface dataset:
In Article 7 , the changes introduced provide a welcome clarification of the rule, i.e. on goods intended for commercial use, excise duty is to be paid in the country of destination, while on goods purchased for private use, excise duty is to be paid in the country of consumption.
In Article 7 , the changes introduced provide a welcome clarification of the rule, i.e. on goods intended for commercial use, excise duty is to be paid in the country of destination, while on goods purchased for private use, excise duty is to be paid in the country of consumption.
Greater flexibility is also allowed in determining the excise debtor, essentially on practical grounds.
Greater flexibility is also allowed in determining the excise debtor, essentially on practical grounds.
Exceptions are however included for goods held on aircraft and vessels crossing the territories of two Member States and not offered for sale in one of them.
Exceptions are however included for goods held on aircraft and vessels crossing the territories of two Member States and not offered for sale in one of them.
New wording inserted into Article 8 opens up the scope of the Directive to distance sales, stating that movement of excisable goods intended for private use may be carried out "on behalf" of the purchasing individual as well as by that individual himself.
New wording inserted into Article 8 opens up the scope of the Directive to distance sales, stating that movement of excisable goods intended for private use may be carried out "on behalf" of the purchasing individual as well as by that individual himself.
This specifically applies to gifts as well as to distance sales, and has to be considered as a timely updating of the Directive.
This specifically applies to gifts as well as to distance sales, and has to be considered as a timely updating of the Directive.
The general provision for goods purchased for private use foresees the payment of excise duty in the country of consumption.
The general provision for goods purchased for private use foresees the payment of excise duty in the country of consumption.
An exception is made, however, for tobacco products, as Member States' options of implementing health policy objectives through tax measures, as provided for in the Treaty, would otherwise be jeopardised.
An exception is made, however, for tobacco products, as Member States' options of implementing health policy objectives through tax measures, as provided for in the Treaty, would otherwise be jeopardised.
Therefore the excise duty to be paid for these products is due in the country of destination.
Therefore the excise duty to be paid for these products is due in the country of destination.
The proposed modification of Article 9 of the Directive has given rise to much debate in Council, as the Commission proposes nothing less than to abolish the "indicative limits" used by Member State authorities to determine whether excisable goods are indeed intended for private use or for commercial purposes.
The proposed modification of Article 9 of the Directive has given rise to much debate in Council, as the Commission proposes nothing less than to abolish the "indicative limits" used by Member State authorities to determine whether excisable goods are indeed intended for private use or for commercial purposes.
In practice, these guide levels have lost their indicative nature and are being applied like mandatory limits by several Member States' customs administrations.
In practice, these guide levels have lost their indicative nature and are being applied like mandatory limits by several Member States' customs administrations.
The Commission therefore preferred to delete them altogether, and merely include the quantity of goods carried among a number of criteria which the authorities must assess.
The Commission therefore preferred to delete them altogether, and merely include the quantity of goods carried among a number of criteria which the authorities must assess.
In its new form, Article 9(2) of the Directive nevertheless leaves wide discretionary powers to Member States' authorities when assessing "suspect" shipments.
In its new form, Article 9(2) of the Directive nevertheless leaves wide discretionary powers to Member States' authorities when assessing "suspect" shipments.
Your Rapporteur therefore felt it necessary to suggest amendmentss here, aimed at clarifying the presumption of innocence and the burden of proof.
Your Rapporteur therefore felt it necessary to suggest amendments here, aimed at clarifying the presumption of innocence and the burden of proof.
Modifications to Article 10 essentially flow from the concept introduced in Article 8, adapting the various definitions and concepts to cover distance sales, as well as eliminating ambiguities about "tax representatives" and simplifying the procedure, and incorporating experience gained in a pilot project run by France and Belgium.
Modifications to Article 10 essentially flow from the concept introduced in Article 8, adapting the various definitions and concepts to cover distance sales, as well as eliminating ambiguities about "tax representatives" and simplifying the procedure, and incorporating experience gained in a pilot project run by France and Belgium.
Your rapporteur welcomes and supports the Commission's proposal aiming at facilitating cross-border trade of excisable goods in the EU.
Your rapporteur welcomes and supports the Commission's proposal aiming at facilitating cross-border trade of excisable goods in the EU.
The proposal tackles the issue of e-commerce and distance sales which have recently dramatically increased, as well as discriminatory situations based on guide levels inadequately used by customs authorities.
The proposal tackles the issue of e-commerce and distance sales which have recently dramatically increased, as well as discriminatory situations based on guide levels inadequately used by customs authorities.
The freedom of movements for these goods will become more and more a reality for European citizens.
The freedom of movements for these goods will become more and more a reality for European citizens.
In addition, the proposed text simplifies administrative procedures and clarifies the regime applicable for non-commercial use of goods.
In addition, the proposed text simplifies administrative procedures and clarifies the regime applicable for non-commercial use of goods.
Therefore, your rapporteur can only stress the importance of the proposal in the perspective of a longer-term gradual harmonisation of excise duty rates.
Therefore, your rapporteur can only stress the importance of the proposal in the perspective of a longer-term gradual harmonisation of excise duty rates.
Your rapporteur would like to welcome also the approach of the Commission based on a survey (2002) of the national administrations and traders involved in the intra-Community movement of excisable products.
Your rapporteur would like to welcome also the approach of the Commission based on a survey (2002) of the national administrations and traders involved in the intra-Community movement of excisable products.
This procedure is an excellent way to assess the impact of legislation at the enforcement level and should be promoted in every possible case.
This procedure is an excellent way to assess the impact of legislation at the enforcement level and should be promoted in every possible case.
Therefore your rapporteur encourages the Commission to keep this approach when assessing the impact and success of the modifications introduced.
Therefore your rapporteur encourages the Commission to keep this approach when assessing the impact and success of the modifications introduced.
Within five years after the entry into force of this directive, the Commission should provide the European Parliament with an impact assessment of the modified legislation on customs administrations, traders, individual customers purchasing in a country different from their home country and on national revenues of Member States.
Within five years after the entry into force of this directive, the Commission should provide the European Parliament with an impact assessment of the modified legislation on customs administrations, traders, individual customers purchasing in a country different from their home country and on national revenues of Member States.
STANOVISKO Výboru pro vnitřní trh a ochranu spotřebitelů
OPINION of the Committee on the Internal Market and Consumer Protection
pro Hospodářský a měnový výbor
for the Committee on Economic and Monetary Affairs
k návrhu směrnice Rady, kterou se mění směrnice 92/12/EHS o obecné úpravě, držení, pohybu a sledování výrobků podléhajících spotřební dani
on the proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Au vu des différences historiques et culturelles entre les Etats membres, ceux - ci ont appliqué et ce avant l'avènement du marché intérieur, des systèmes et des taux très différents aux produits soumis à accise.
Owing to the historical and cultural differences between the Member States, the latter have always applied very different systems and rates in respect of products subject to excise duty - a state of affairs which predates the advent of the internal market.
Pour remédier à cette situation, un accord avait été trouvé avec la directive 92/12/CEE du Conseil du 25 février 1992 en vue d'harmoniser le régime général des produits soumis à accise
In order to remedy this situation, an agreement was reached in the form of Council Directive 92/12/EEC of 25 February 1992, the purpose of which was to harmonise the general arrangements for products subject to excise duty
Il s'agit des tabacs manufacturés, des huiles minérales et des boissons alcoolisées. ainsi que leur détention, leur circulation et leur contrôle.
Manufactured tobaccos, mineral oils and alcoholic beverages. and the holding, movement and monitoring of such products.
Rappelons que le choix des produits soumis à accise obéit à des considérations de santé publique, de protection de l'environnement et d'économie d'énergie.
It should be borne in mind that the choice of products made subject to excise duty is based on public-health, environmental-protection and energy-saving considerations.
Ce régime permettait aux marchandises de circuler en suspension des droits d'accise et sans contrôle aux frontières communautaires.
Pursuant to the above arrangements it was possible for goods to move without attracting excise duty and without being subject to checks at Community borders.
Le principe retenu était celui de la taxation dans le pays de consommation.
The principle followed was that of taxation in the country of consumption .
Selon l'article 27 de cette même directive 92/12/CEE, le Conseil, statuant à l'unanimité sur la base d'un rapport de la Commission, réexamine avant le 1er janvier 1997 les articles 7 à 10 de la directive susmentionnée et arrête le cas échéant les modifications nécessaires.
Pursuant to Article 27 of Council Directive 92/12/EEC the Council - acting unanimously on the basis of a Commission report - was to re-examine Articles 7 to 10 of the Directive by 1 January 1997 and would where appropriate adopt any necessary amendments.
Bien que le réexamen de ces articles ait mis bien plus de temps que prévu, nous y sommes aujourd'hui confrontés.
Although re-examining the articles in question has taken much longer than expected, the task is now under way.
Votre rapporteur souligne ici le fait que le Parlement européen n'est toujours pas associé à cette révision selon la procédure de codécision et que le Conseil statue encore à l'unanimité en matière de fiscalité directe et indirecte.
Your rapporteur would point out here that Parliament is still not involved in such revision under the codecision procedure and that unanimity is still required within the Council on matters relating to direct and indirect taxation.
En vertu de son rôle consultatif, le Parlement se doit cependant d'accorder la plus grande importance à ce sujet, à la croisée de deux principes: le marché intérieur et la protection de la santé publique.
In keeping with its advisory role, Parliament must, however, attach the utmost importance to the matter, which bestraddles two principles: the internal market and the protection of public health.
Les propositions de modification à l'examen couvrent les transactions commerciales, les ventes à destination d'un particulier et les ventes à distance.
The proposed amendments under consideration cover commercial transactions, sales to private individuals and distance selling.
Ces modifications visent à clarifier, simplifier et harmoniser les dispositions applicables aux mouvements intracommunautaires sur lesquels l'accise a déjà été acquittée dans un Etat membre pour les produits concernés ainsi qu'à libéraliser de tels mouvements afin que les consommateurs européens profitent pleinement du marché intérieur tout en garantissant les recettes fiscales des Etats membres.
The purpose of the amendments is to clarify, simplify and harmonise the provisions applicable to intra-Community movements where excise duty on the products concerned has already been paid in a Member State and to liberalise such movements (in order to enable Europe's consumers to derive full benefit from the internal market) whilst safeguarding the Member States' tax revenues.
Le régime fiscal applicable à ces mouvements intracommunautaires dépend de leur finalité, c'est-à-dire de leur nature commerciale ou non.
The tax arrangements applicable to intra-Community movements of this nature depend upon the purpose of such movements (i.e. whether they are commercial ones or not).
Les changements les plus importants apportés par cette révision sont:
The most important changes brought about by the revision are:
En ce qui concerne le transport de ces produits à des fins commerciales (article 7)
As regards the transport for commercial purposes of products subject to excise duty (Article 7)
Afin de préciser les règles applicables pour les produits soumis à accises et acquis par des particuliers, transportés par eux-mêmes ou pour leur compte, mais destinés à des besoins autres que leurs besoins propres, il est proposé de prévoir clairement que l'accise soit due dans l'Etat membre de destination.
In order to clarify the rules applicable in the case of products subject to excise duty and acquired by private individuals, transported by them or on their behalf but intended for purposes other than their own , it is proposed that it should be clearly stated that the excise duty is to be paid in the Member State of destination.
Un cadre légal est donc créé permettant aux Etats membres de percevoir l'accise auprès des personnes concernées par les mouvements intracommunautaires (article 7 paragraphe 3) et des dispositions sont fixées afin que l'accise acquittée initialement dans l'Etat membre d'acquisition soit remboursée après paiement de l'accise dans l'Etat membre de destination (article 7, paragraphe 6, et article 10, paragraphe 4).
A legal framework is therefore created whereby the Member States are able to levy the excise duty from the persons to whom the intra-Community movements relate (Article 7(3)) and provisions are laid down in order to enable the excise duty initially paid in the Member State of acquisition to be reimbursed following payment of the excise in the Member State of destination (Article 7(6) and Article 10(4)).
A cette fin, l'utilisation du document d'accompagnement simplifié est prévue.
For this purpose it will be possible for a simplified accompanying document to be used.
En ce qui concerne le transport de ces produits à des fins non commerciales (article 8)
As regards the transport for non-commercial purposes of products subject to excise duty (Article 8)
Le texte propose de libéraliser et de simplifier le système appliqué aux achats à distance effectués par des particuliers afin qu'ils ne soient plus contraints de transporter personnellement les marchandises acquises : les marchandises pourront être transportées par un tiers.
The text proposes liberalisation and simplification of the system applied to distance purchases made by private individuals, so as to relieve the latter of the requirement imposed on them to transport personally the goods which they have acquired: the goods may be transported by a third party.
Tous les mouvements de produits destinés aux besoins propres d'un particulier, effectués par ou pour le compte d'un particulier, seront exclusivement soumis à taxation dans l'Etat membre d'acquisition.
All movements of products intended for a private individual's own needs which are carried out by or on behalf of a private individual will be subject solely to taxation in the Member State of acquisition .
Cette modification s'appliquera donc aux trois catégories de produits concernés, c'est-à-dire aux huiles minérales, aux produits alcoolisés ainsi qu'aux produits du tabac.
This change will therefore apply to the three categories of products concerned - i.e. mineral oils, alcoholic products and tobacco products.
En outre, la même règle s'applique également aux envois de particulier à particulier (cadeaux).
Furthermore, the same rule will also apply to items sent from one private individual to another (gifts).
Toutefois, une exception à ce principe général est prévue pour les produits du tabac qui sont transportés par un tiers pour le compte d'un particulier.
However, an exception to this general principle is to be made in the case of tobacco products which are transported by a third party on behalf of a private individual.
Bien que le texte ne soit pas très clair, l'on suppose que ceux-ci seront dès lors taxés dans l'Etat membre de destination.
Although the text is not very clear, it may be supposed that such products will be taxed in the Member State of destination.
Il y a fort à parier que certains Etat membres voudront que le nouveau principe général s'applique également aux produits du tabac.
It is highly likely that certain Member States would like the new general principle to apply to tobacco products as well.
Enfin, les huiles minérales circulant rarement à des fins commerciales, il est évident que les modifications telles que formulées porteront principalement sur les boissons alcoolisées .
Since mineral oils rarely circulate for commercial purposes, it is obvious that the amendments as formulated will mainly affect alcoholic beverages .
Bien qu'il n'y ait pas d'étude d'impact sur les répercussions économiques de cette libéralisation, la Commission ne s'attend toutefois pas à une augmentation explosive des opérations concernées.
Although no impact assessment has been carried out into the economic implications of such liberalisation, the Commission is not expecting any explosive increase in the type of transaction concerned.
De plus, les "limites indicatives" (article 9) et optionnelles sont éliminées (à savoir 800 cigarettes, 10 litres de boissons spiritueuses, 90 litres de vin et 110 litres de bière).
Furthermore, the 'indicative optional limits' (Article 9) (namely 800 cigarettes, 10 litres of spirits, 90 litres of wine and 110 litres of beer) are removed.
Celles-ci constituaient un élément de preuve éventuel pour distinguer les produits destinés à des besoins privés de ceux destinés à des fins commerciales.
Those limits used to constitute a possible basis for distinguishing between products intended for private use and those intended for commercial purposes.
A ceux qui arguent que la suppression pourrait contrevenir à la lutte contre les activités de contrebande, votre rapporteur rappelle que la suppression des seuils indicatifs ne change en rien le principe selon lequel seuls les produits acquis et transportés par un particulier pour ses besoins propres ne sont pas soumis à l'accise dans l'Etat membre de destination.
To those who would argue that removing the limits could undermine anti-smuggling activities, your rapporteur would point out that such removal does not alter the principle whereby only products acquired and transported by a private individual for his or her own needs are not subject to excise duty in the Member State of destination.
Rien n'empêche dès lors un Etat membre d'utiliser de limites indicatives comme élément de son système de contrôle national.
Hence there is nothing to prevent a Member State from using the indicative limits as part of its national control system.
Il faut lutter contre le tabagisme et l'alcoolisme par l'harmonisation des taux et non par des restrictions à la libre circulation des marchandises qui contreviendraient aux principes même du marché intérieur.
Smoking and alcoholism should be combated through rate harmonisation and not by means of restrictions on the free movement of goods which would contravene the very principles upon which the internal market is based.
En ce qui concerne les nouveaux articles 10 bis, ter et quater relatifs d'une part au régime applicable aux pertes et aux manquants et d'autre part aux infractions constatées au cours de la circulation intracommunautaire des produits ayant déjà été mis à la consommation dans un Etat membre, votre rapporteur n'y voit aucun inconvénient majeur, sous réserve de proposer éventuellement l'institution d'un système de guichet unique analogue à celui mis en place en matière de TVA.
As regards the new Articles 10a, 10b and 10c relating to the arrangements applicable to losses and missing goods and to infringements detected in the course of the intra-Community movement of products which have already been released for consumption in a Member State, your rapporteur sees no major drawback, although he might possibly propose that a 'one-stop' system similar to the one set up for VAT be established.
Le problème de la définition des "besoins propres" est sans aucun doute le plus délicat dans l'application de la directive 92/12/CEE.
The trickiest issue arising in the implementation of Directive 92/12/EEC is undoubtedly how to define 'personal use'.
Les amendements déposés visent à clarifier cette notion.
The amendments tabled aim to clarify this definition.
Výbor pro vnitřní trh a ochranu spotřebitelů vyzývá Hospodářský a měnový výbor jako příslušný výbor, aby do své zprávy začlenil tyto pozměňovací návrhy:
The Committee on the Internal Market and Consumer Protection calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report.
Text předložený Komisí
Text proposed by the Commission
(-1) „Třináct let po vypršení doby stanovené v článku 14 Smlouvy o ES není jeho cíl stále naplněn u tabákových výrobků, alkoholických nápojů a minerálních olejů; je třeba vynaložit nové úsilí, aby se usnadnil volný pohyb výrobků podléhajících spotřební dani a vytvořil se v této oblasti vnitřní trh.
(-1) Even though it is now thirteen years since the period referred to in Article 14 of the EC Treaty expired, the aim which is stated in that article has still not been achieved in the case of tobacco, alcoholic beverages and mineral oils; further efforts should be made in order to facilitate the free movement of products subject to excise duty and to establish an internal market in those products.
(4) Je třeba definovat pojem obchodní účely jakožto „účely jiné, než osobní potřeby soukromých osob“, aby se objasnil princip výběru spotřebních daní u výrobků již propuštěných do volného oběhu v jednom členském státě, ale skladovaných pro obchodní účely v jiném členském státě, jakož i postupů s tím souvisejících, uplatňovaných v plné míře na výrobky držené soukromou osobou pro potřeby jiné než jsou její potřeby osobní.
(4) The concept of 'commercial purposes' should be defined as 'purposes other than personal use by private individuals' to make clear that the principle of charging excise duties on products already released for consumption in one Member State but held for commercial purposes in another, as well as the associated procedures, apply fully to products held by private individuals for purposes other than their personal use.