natgillin/translations-raw huggingface dataset:
Ka Interneti teel toimuvate äritehingute mahu kasv ja maksuvaba müügi kaotamine ühenduse sees reisivatele isikutele on viinud selleni, et neid sätteid on hakatud rohkem ära kasutama.
Also, the increase in the volume of commercial transactions conducted via the Internet and the abolition of duty-free sales to persons travelling within the Community have resulted in more use being made of these provisions.
2002. aasta jaanuaris algatatud täiendava liikmesriikide ametiasutusi ja asjassepuutuvaid ettevõtjaid käsitleva uuringu tulemuste põhjal koostas Euroopa Komisjon aruande direktiivi 92/12/EMÜ artiklite 7 kuni 10 kohaldamise kohta.
On the basis of the conclusions of a further survey of the national administrations and traders involved, launched in January 2002, the Commission drew up a report on the application of Articles 7 to 10 of Directive 92/12/EEC.
2) Ehkki maksustatava kauba ühendusesisese liikumise näitajad on jätkuvalt suhteliselt madalad, on üha enam ettevõtjaid kaldunud tõlgendama direktiivi 92/12/EMÜ artikleid 7 kuni 10 nii, nagu seadustaksid need kaubandustavad, mis hõlmavad aktsiisi tasumist liikmesriigis, kus kaup on omandatud ning üha suurem hulk üksikisikuid ostab teisest liikmesriigist isiklikuks otstarbeks kaupa ning tasub selle eest seaduslikult aktsiisi liikmesriigis, kust kaup soetati.
(2) Since then, however, although the figures for intra-Community movements of tax-paid products remain relatively low, more and more traders have tended to interpret Articles 7 to 10 of Directive 92/12/EEC in such a way as to legitimise trade practices involving payment of excise duty in the Member State where the products are acquired , and a growing number of private individuals are buying products in another Member State for their personal use and legitimately paying excise duty for them in the Member State of purchase .
In the interests of clarification it is important to specify in the recital that the cross-border purchasing of products subject to excise duty is a rapidly-growing phenomenon, and that paying excise duty in the Member State of purchase is quite legitimate provided that the product is solely for personal use.
In the interests of clarification it is important to specify in the recital that the cross-border purchasing of products subject to excise duty is a rapidly-growing phenomenon, and that paying excise duty in the Member State of purchase is quite legitimate provided that the product is solely for personal use.
6) Artiklis 7 eristatakse olukordi, kus aktsiisiga maksustatavaid tooteid, mis on juba ühes liikmesriigis tarbimiseks ringlusesse suunatud, mõnes teises liikmesriigis kaubanduslikul eesmärgil hoitakse, kuid ei määratleta selgelt isikut, kes sihtliikmesriigis niisuguses olukorras aktsiisimaksu maksab.
(6) Article 7 distinguishes different situations in which excisable products already released for circulation in one Member State are held for commercial purposes in another, but does not clearly identify the person from whom excise duty is due in the Member State of destination in each of these situations.
Seega tuleb iga nimetatud olukorra puhul määrata ühemõtteliselt kindlaks isik, kes maksab aktsiisi ja täidab muud kohustused, mis selles sihtliikmesriigis täita tuleb;
An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to.
Seega tuleb iga nimetatud olukorra puhul määrata ühemõtteliselt kindlaks isik, kes maksab aktsiisi ja täidab muud kohustused, mis selles sihtliikmesriigis täita tuleb , eesmärgiga ühtlustada liikmesriikides kehtivaid asjassepuutuvaid siseriiklikke õigusakte.
An unambiguous definition should therefore be given of the person from whom excise duty is due and the requirements to be met in the Member State of destination in each of the situations referred to , with a view to harmonising the relevant national laws in force in the Member States .
Desire to facilitate the free movement of products subject to excise duty and to create an internal market in such products.
Desire to facilitate the free movement of products subject to excise duty and to create an internal market in such products.
7) Sellistes olukordades tuleb lihtsustada nende isikute kohustusi, kes ei ole registreeritud selles liikmesriigis, kus vastavat kaupa hoitakse, kuid kes maksavad seal aktsiisi ning samuti tuleb ette näha säte, mis võimaldab asjaomaste liikmesriikide võimudel teostada paremini järelevalvet kauba liikumise üle;
(7)In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively.
7) Sellistes olukordades tuleb lihtsustada nende isikute kohustusi, kes ei ole registreeritud selles liikmesriigis, kus vastavat kaupa hoitakse, kuid kes maksavad seal aktsiisi ning samuti tuleb ette näha säte, mis võimaldab asjaomaste liikmesriikide võimudel teostada paremini järelevalvet kauba liikumise üle eesmärgiga luua aktsiisiga maksustatava kauba siseturg ;
(7) In these situations the obligations of persons not established in the Member State of holding but liable for excise duty should be simplified and at the same time provision should be made for the Member States concerned to supervise the movements more effectively , with a view to creating an internal market in products subject to excise duty .
Desire to ensure that the Treaty is applied in respect of products subject to excise duty
Desire to ensure that the Treaty is applied in respect of products subject to excise duty
13) Säte, mis lubab liikmesriikidel kehtestada suunistasemeid, mille põhjal otsustatakse, kas kaupa hoitakse kaubanduslikul eesmärgil või isiklikuks otstarbeks, tuleks tühistada.
(13) The provision allowing Member States to lay down guide levels to establish whether products are held for commercial purposes or for the personal use of private individuals should be deleted.
Igal juhul ei saa ametiasutused neid suunistasemeid iseenesest kasutada kui tõendit selle kohta, et aktsiisiga maksustatavat kaupa hoitakse kaubanduslikul eesmärgil.
In any case an administration can never use these guide levels on their own as evidence that excisable products are being held for commercial purposes.
Seetõttu tuleks riiklikel ametiasutustel lisada need suunised vaid ametnikele antud kontrolli teostamise juhistesse.
They should therefore only be included in inspection instructions given by a national administration to its officers.
Neid suunistasemeid on mõnedes liikmesriikides liiga tihti järgitud kui kohustuslikke piiranguid, mis on tegelikkuses viinud siseturu põhimõtetega vastuolus oleva diskrimineerimiseni.
Those guide levels have too often been used as mandatory limits in some Member States and have led in practice to discrimination, which is contrary to internal market principles.
Seetõttu tuleks riiklikel ametiasutustel lisada need suunised vaid ametnikele antud kontrolli teostamise juhistesse ja neid ei peaks kasutama kui ainukest näitajat, mille põhjal otsustada, kas aktsiisiga maksustatavat kaupa kasutatakse isiklikul otstarbel või kaubanduslikul eesmärgil.
They should therefore only be included in inspection instructions given by a national administration to its officers and should not be the only criterion used for classifying excisable goods as being held for the personal use of private individuals or commercial purposes.
The implementation of Directive 92/12/CE has faced many difficulties due to the guide levels listed in Article 9.
The implementation of Directive 92/12/CE has faced many difficulties due to the guide levels listed in Article 9.
Therefore it should be clear that these levels represent purely national indications, among other criteria to assess.
Therefore it should be clear that these levels represent purely national indications, among other criteria to assess.
14) Artikli 9 lõige 3 tuleks kustutada, sest pole kohane säilitada maksusätet, mis lubab liikmesriikidel mineraalõlide transpordi puhul turvalisust silmas pidades kalduda kõrvale artiklis 8 esitatud põhimõttest.
(14) Article 9(3) should be deleted since it is not appropriate to retain a tax provision allowing Member States to derogate from the principle laid down in Article 8 in respect of the transport of mineral oils for safety reasons.
Combating 'mineral oil tourism’ poses quite a big challenge, especially in the new Member States.
Combating 'mineral oil tourism’ poses quite a big challenge, especially in the new Member States.
The Commission’s proposal seeks to reclassify mineral oils carried on atypical modes of transport as ones for private use, in which case purchases would be taxed only in the Member State of acquisition.
The Commission’s proposal seeks to reclassify mineral oils carried on atypical modes of transport as ones for private use, in which case purchases would be taxed only in the Member State of acquisition.
The aim of this deletion is to prevent any relaxation of the current regime, in the interests of budgetary rectitude.
The aim of this deletion is to prevent any relaxation of the current regime, in the interests of budgetary rectitude.
ARTIKLI 1 PUNKTI 3 JAOTIS B
ΑRTICLE 1, POINT 3, ITEM Β
Artikli 9 lõige 2 (direktiiv 92/12/EMÜ)
Article 9, paragraph 2 (Directive 92/12/ΕEC)
b) lõige 2 asendatakse järgmisega:
b) paragraph 2 is replaced by the following:
Et teha kindlaks, kas artiklis 8 osutatud kaup on ette nähtud kaubanduslikuks eesmärgiks , peavad liikmesriigid arvesse võtma järgmist:
To determine whether the products referred to in Article 8 are intended for commercial purposes, Member States shall take account of the following:
Artiklis 8 osutatud kaup loetakse isiklikuks otstarbeks soetatuks, kui ei ole võimalik tõestada, et kaup on ette nähtud kaubanduslikuks eesmärgiks , arvestades järgmist:
The products referred to in Article 8 shall be deemed to have been purchased by private individuals for personal use, unless it can be proven that they are intended for commercial purposes , taking account of the following:
a) kauba valdaja äriline seisund ning põhjused, miks ta kaupa oma valduses hoiab;
a) the commercial status of the holder of the products and his reasons for holding them;
b) kauba asukoht või vajaduse korral kasutatav veoliik;
b) the place where the products are located or, if appropriate, the mode of transport used;
c) kõik kaubaga seotud dokumendid;
c) any document relating to the products;
d) kauba laad;
d) the nature of the products;
e) kauba kogus."
e) the quantity of the products.’
e) kauba kogus."
e) the quantity of the products.
Komisjon vaatab üle ja hindab olemasolevaid suunistasemeid, mida siseriiklikud pädevad ametiasutused kasutavad juhistena, mis aitavad neil hinnata kauba kaubanduslikku või mittekaubanduslikku laadi."
The Commission shall review and assess the guide levels previously in force used as guidelinesby national competent authorities in their task of evaluating the commercial or non-commercial nature of products. ’
Your Rapporteur therefore felt it necessary to suggest amendments 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.
The outcome of this evaluation should be used as a basis for further improvements in the internal market functioning.
The outcome of this evaluation should be used as a basis for further improvements in the internal market functioning.
majandus- ja rahanduskomisjonile
for the Committee on Economic and Monetary Affairs
ettepaneku kohta võtta vastu nõukogu direktiiv, millega muudetakse direktiivi 92/12/EMÜ aktsiisiga maksustatava kauba üldise korralduse ja selle kauba valdamise, liikumise ning järelevalve kohta
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
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.
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.
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
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
Manufactured tobaccos, mineral oils and alcoholic beverages. and the holding, movement and monitoring of such products.
Manufactured tobaccos, mineral oils and alcoholic beverages. and the holding, movement and monitoring of such products.
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.
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.
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.
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.
The principle followed was that of taxation in the country of consumption .
The principle followed was that of taxation in the country of consumption .
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.
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.
Although re-examining the articles in question has taken much longer than expected, the task is now under way.
Although re-examining the articles in question has taken much longer than expected, the task is now under way.
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.
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.
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.
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.
The proposed amendments under consideration cover commercial transactions, sales to private individuals and distance selling.
The proposed amendments under consideration cover commercial transactions, sales to private individuals and distance selling.
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.
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.
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).
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).
The most important changes brought about by the revision are:
The most important changes brought about by the revision are:
As regards the transport for commercial purposes of products subject to excise duty (Article 7)
As regards the transport for commercial purposes of products subject to excise duty (Article 7)
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.
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.
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 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)).
For this purpose it will be possible for a simplified accompanying document to be used.
For this purpose it will be possible for a simplified accompanying document to be used.
As regards the transport for non-commercial purposes of products subject to excise duty (Article 8)
As regards the transport for non-commercial purposes of products subject to excise duty (Article 8)
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.
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.
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 .
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 .
This change will therefore apply to the three categories of products concerned - i.e. mineral oils, alcoholic products and tobacco products.
This change will therefore apply to the three categories of products concerned - i.e. mineral oils, alcoholic products and tobacco products.
Furthermore, the same rule will also apply to items sent from one private individual to another (gifts).
Furthermore, the same rule will also apply to items sent from one private individual to another (gifts).
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.
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.
Although the text is not very clear, it may be supposed that such products will be taxed in the Member State of destination.
Although the text is not very clear, it may be supposed that such products will be taxed in the Member State of destination.
It is highly likely that certain Member States would like the new general principle to apply to tobacco products as well.
It is highly likely that certain Member States would like the new general principle to apply to tobacco products as well.
Since mineral oils rarely circulate for commercial purposes, it is obvious that the amendments as formulated will mainly affect alcoholic beverages .
Since mineral oils rarely circulate for commercial purposes, it is obvious that the amendments as formulated will mainly affect alcoholic beverages .
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.
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.
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.
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.
Those limits used to constitute a possible basis for distinguishing between products intended for private use and those intended for commercial purposes.
Those limits used to constitute a possible basis for distinguishing between products intended for private use and those intended for commercial purposes.
Certain Member States often interpreted them highly restrictively and some governments (contrary to the Commission proposal) would therefore like to see the indicative limits converted into formal ceilings.
Certain Member States often interpreted them highly restrictively and some governments (contrary to the Commission proposal) would therefore like to see the indicative limits converted into formal ceilings.
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.
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.
Hence there is nothing to prevent a Member State from using the indicative limits as part of its national control system.
Hence there is nothing to prevent a Member State from using the indicative limits as part of its national control system.