natgillin/translations-raw huggingface dataset:
There is an endeavour to standardize the tax structures via harmonisation, while the greatest lack of harmony can still be seen within the tax rates.
Harmonizacijom se pokušavaju ujednačiti porezne strukture dok su najveće neusklađenosti još uvijek zamjetne unutar poreznih stopa.
In the EU the taxation of alcoholic beverages, tobacco products and mineral oils is ordered by the general agreement for products subject to excise duty and on the holding, movement and monitoring of such products (92/12/EEC, 92/108/EEC, 94/74/EC, 96/99/EC).
Općim sporazumom o posjedovanju, kretanju i nadgledanju proizvoda koji se oporezuju trošarinama (92/12/EEC, 92/108/EEC, 94/74 /EC, 96/99/EC) u EU se uređuje oporezivanje alkoholnih pića, duhanskih proizvoda i naftnih derivata.
Members may retain already existing or introduce new excises on some other products, on condition that the movement of these products does not require special customs formality on border crossings and that these goods are allowed freedom of movement (including non-taxation by excise duties) in the cross-border trade among the members.
Članice mogu zadržati već postojeće ili uvoditi nove trošarine na neke druge proizvode, ali uz uvjet da promet tih proizvoda pri prelasku granice ne zahtijeva posebne carinske formalnosti i da je tim dobrima omogućeno slobodno kretanje (i neoporezivanje trošarinama) u prekograničnom prometu među članicama.
This kind of freedom of movement is conditional upon the existence of bonded warehouses and appropriate customs/tax documents that have to accompany these products in cross-border trade.
Takvo slobodno kretanje uvjetovano je postojanjem carinskih skladišta i odgovarajućih carinskih/poreznih dokumenata koji moraju pratiti te proizvode u prekograničnom prometu.
The basic principle is the taxation of these products in the consuming country according to the rates that are applied in this country.
Osnovno načelo jest oporezivanje tih proizvoda u zemlji potrošnje po stopama koje se primjenjuju u toj zemlji.
The agreement defines minimum rates, although there are considerable differences in the rates among the member countries, which creates a fair amount of difficulties in trade across the border (cross-border shopping smuggling).
Sporazumom su određene minimalne stope iako postoje znatne razlike u stopama među zemljama članicama, što stvara dosta teškoća u pograničnom prometu (prekogranična kupovina, krijumčarenje).
As well as the need to harmonise the rates, it is also to a certain extent necessary to harmonise other essential questions of tax structure.
Uz potrebu usklađivanja razlika u stopama, u određenoj je mjeri nužno uskladiti i druga bitna pitanja porezne strukture.
Although a series of harmonisation documents have been passed and adopted (Committee on Excise Duties has been founded for the sake of implementing the common policy), in the future, especially because of the acceptance of new members, considerable efforts will have to be made so that any very great differences in the tax structures among the countries can be reduced to the smallest possible measure.
Iako je donesen i usvojen niz dokumenata o harmonizaciji (radi provođenja zajedničke politike osnovan je i poseban Odbor za trošarine) na tom će području u budućnosti, posebice zbog primanja novih članica, trebati uložiti znatne napore da se velike razlike u poreznim strukturama među zemljama svedu na što manju mjeru.
From 1994 to 1999, eight excises were introduced in Croatia (on coffee; mineral oils; alcohol and alcoholic beverages; tobacco products; beer; non alcoholic beverages; passenger cars; other vehicles; vessels and planes; luxury products).
U Hrvatskoj je od 1994. do 1999. godine uvedeno osam trošarina (na kavu; naftne derivate; alkohol i alkoholna pića; duhanske prerađevine; pivo; bezalkoholna pića; osobne automobile, ostala motorna vozila, plovila i zrakoplove te na luksuzne proizvode).
The number of excises in Croatia is considerably smaller than those in most of the countries of the EU, where in some of them up to 20 different products are taxed in this way (Denmark, France) (OECD, 2000).
Broj trošarina u Hrvatskoj znatno je manji od broja trošarina u većini zemalja EU, gdje se u nekima od njih oporezuje i do 20 različitih proizvoda (Danska, Francuska) (OECD, 1965-2000)..
This table shows that in Croatia excise duties as a share in GDP is close to the European average, while in total tax revenue it is almost 80% higher than the average in the countries of the EU.
Iz tablice vidimo da je u Hrvatskoj udio trošarina u BDP-u blizak europskom prosjeku, dok je udio u ukupnim poreznim prihodima gotovo 80% veći od prosječnoga u zemljama EU.
Excises are paid in Croatia by both producers and importers, and since 1 January 2002, the tax procedure has been carried out by the Customs Administration.
Trošarine u Hrvatskoj plaćaju proizvođači i uvoznici, a postupak oporezivanja od 1. siječnja 2002. godine provodi Carinska uprava.
Excises that have been defined in common for EU countries have been introduced into Croatia; below we shall give a more detailed comparison of the European and the Croatian systems.
Trošarine koje su zajednički određene za zemlje EU uvedene su i u Hrvatskoj te u nastavku donosimo detaljniji usporedni prikaz europskoga i hrvatskog sustava.
This is at the same time about the most important excises in Croatia (on mineral oils, on tobacco products and alcohol beverages), by which almost 90% of all revenue from excises is collected.
Istodobno je riječ i o najvažnijim trošarinama u Hrvatskoj (na naftne derivate, duhanske prerađevine i alkohol) kojima se ubire gotovo 90% ukupnih prihoda od trošarina.
Excise on tobbaco products
Trošarine na duhanske prerađevine
The Common Taxation of Tobacco Products Agreement which has been in force since 1993 determines the common tax structure in the member countries, the minimum rates and the harmonisation of procedures for the keeping and moving of taxable products.
Sporazum o zajedničkom oporezivanja duhanskih prerađevina koji se primjenjuje od 1993. godine određuje zajedničku poreznu strukturu u zemljama članicama, minimalne stope i usklađivanje postupaka držanja i kretanja oporezivih proizvoda.
The taxable items are cigarettes, cigars and cigarillos, smoking tobacco, fine-cut tobacco for the rolling of cigarettes, and other smoking tobacco.
Predmet oporezivanja su cigarete, ostali duhanski proizvodi, cigare i cigarilosi, duhan za pušenje, rezani duhan za ručno slaganje cigareta i ostali duhan za pušenje.
• Excise duty on cigarettes (Directive 92/79/EEC, 99/81/CE) is calculated according to a special method (per unit of product, or on 1,000 items) and by the proportional method (ad valorem, calculated on the basis of the maximum retail selling price).
• Trošarina na cigarete (Smjernice 92/79/EEC, 99/81/CE) obračunava se posebnom metodom (per unit, po jedinici proizvoda, odnosno na 1000 komada) i proporcionalnom metodom (ad valorem, s obzirom na maksimalnu maloprodajnu cijenu).
Taking into consideration both methods of calculation, a minimum rate of 57% of the retail price is prescribed (including other taxes, e.g., sales tax or VAT) for the most popular category of cigarette, later called the “57% rule”.
Uzimajući u obzir oba načina obračuna, propisana je minimalna stopa od 57% maloprodajne cijene (koja uključuje i ostale poreze, npr. porez na promet ili PDV) za najpopularniju kategoriju cigareta, kasnije nazvana “pravilo 57%”.
For the sake of avoiding the effect of inflation during the ad valorem calculation, the rate is set every 1 January according to the statistical data about the rise in retail prices.
Stopa se, radi izbjegavanja utjecaja inflacije pri obračunu ad valorem, za svaku godinu utvrđuje 1. siječnja na temelju statističkih podataka orastu maloprodajnih cijena.
• Excises on other tobacco products (Directives 92/80/EEC, 99/81/CE) are calculated either as a percentage of the retail price or per unit, or per kilogram.
• Trošarine na ostale duhanske proizvode (Smjernice 92/80/EEC, 99/81/CE) obračunavaju se ili u postotku maloprodajne cijene ili po komadu, odnosno kilogramu.
• Member countries can choose the proportional method or the special method of calculation alone, or a combination of the two methods.
• Članice mogu izabrati samo proporcionalnu ili posebnu metodu obračuna, ali i kombinaciju tih dviju metoda.
• Since the minimum rates have been set, individual countries can introduce excises greater than the minimal, and there are considerable differences among them in the tax burden and in the prices of these products.
• Kako su određene minimalne stope, pojedine zemlje mogu uvoditi i veće trošarine od minimalnih te među njima postoje znatne razlike u poreznom opterećenju, ali i cijeni tih proizvoda.
These differences lead to cross-border shopping (legal and illegal) and also have an impact on doing business of the tobacco industry.
Te razlike uzrokuju prekograničnu kupovinu (legalnu i ilegalnu), ali utječu i na poslovanje duhanske industrije.
Croatian excises on tobacco products are harmonised with the EU with respect to kinds of products that are taxed.
Trošarine na duhanske proizvode u Hrvatskoj usklađene su s EU prema vrstama proizvoda koji se oporezuju.
However, the amount of excise on cigarettes expressed as a percentage of the retail price for the standard group of cigarettes comes to 49.1%, so less than the prescribed minimum excise according to the “57% rule”, although even inside the member countries there are countries (Austria 56.2% and Sweden 49.9%) which have rates that are lower than the set minimum rate.
Međutim, iznos trošarine na cigarete izražen postotkom maloprodajne cijene za standardnu skupinu cigareta iznosi 49,1% i niži je od propisane minimalne trošarine prema “pravilu 57%” iako i unutar zemalja članica postoje zemlje (Austrija 56,2% i Švedska 49,9%) koje imaju niže stope od utvrđene minimalne stope.
Excise on tobacco is considerably lower (5.2 euros/kg) than that prescribed in the EU (25 euros/kg), while for cigars and cigarillos it is higher, although it is hard to compare the figures since most countries calculate excise as a percentage of the retail price.
Trošarina na duhan znatno je niža (5,2 EUR/kg) od propisane u EU (25 EUR/kg), dok je na cigare i cigarilose viša iako je taj podatak teže uspoređivati jer većina zemalja obračunava trošarinu u postotku maloprodajne cijene.
The taxation procedure is harmonised with EU procedures.
Postupak oporezivanja usklađen je s postupkom u EU.
Until delivery, the products are kept in bonded warehouses and after the payment of excise are marked with the control stamps, and are then delivered to the market.
Proizvodi se do isporuke nalaze u carinskim skladištima i nakon plaćanja trošarine označavaju se kontrolnim markicama te odlaze na tržište.
Products that are exported (with the existence of a formal export procedure) do not have excise levied on them because this will be calculated and charged in the importing country.
Na proizvode koji se izvoze (uz postojanje formalne procedure o izvozu) ne obračunava se trošarina jer će se ona obračunati i naplatiti u zemlji uvoznici.
The problem of illegal sales, contraband in tobacco products and tax evasion that is a concern to EU countries exists in Croatia too, leading to the loss of a large part of budgetary revenue.
Problem ilegalne prodaje, krijumčarenja duhanskih proizvoda, a i porezne utaje koji muči zemlje EU postoji i u Hrvatskoj, čime se gubi veliki dio proračunskih prihoda.
It is estimated that cigarette smuggling leads to the loss of up to 400 million kuna being lost to the national Budget (Vecernji list, 7 June 2002).
Procjenjuje se da godišnje zbog krijumčarenja cigareta državni proračun gubi i do 400 mil. kn (“Večernji list”, 7. lipnja 2002).
This is one of the reasons for the launch of the major international customs campaign for the prevention of cigarette smuggling called “Bulldog 2” on 15 June 2002, patronised by the South East European Cooperation Initiative (SECI).
To je i jedan od razloga za pokretanje velike međunarodne carinske akcije sprječavanja krijumčarenja cigareta pod nazivom “Buldog 2” od 15. lipnja 2002. pod pokroviteljstvom Inicijative za suradnju zemalja jugoistočne Europe (SECI).
The campaign will be run by the Croatian customs administration and its headquarters is located in Bucharest.
Akciju će voditi hrvatska carina, a sjedište joj je u Bukureštu.
Excise duties on alcohol and alcoholic beverages
Trošarine na alkohol i alkoholna pića
Beers, wines and other alcoholic beverages are taxed with excise duty on alcoholic beverages (Directives 92/83/EEC, 92/84/EE), while the minimum rates, which are reconsidered and adjusted according to need every two years, are set within range from 0 to 1,000 euros per hectolitre.
Trošarinama na alkoholna pića oporezuju se piva, vina i ostala alkoholna pića (Smjernice 92/83/EEC, 92/84/EE), a minimalne stope koje se preispituju i prema potrebi usklađuju svake dvije godine utvrđene su u rasponu od 0 do 1000 EUR po hektolitru.
In Croatia, excise duty on alcohol is calculated per litre of absolute alcohol in ethyl alcohol, distillates and alcoholic beverages at a temperature of 20°C and comes to 816 euros/hl, which fits in with the European average.
Trošarina na alkohol u Hrvatskoj obračunava se po litri apsolutnog alkohola u etilnom alkoholu, destilatima i alkoholnim pićima pri temperaturi 20 °C i iznosi 816 EUR/hl i uklapa se u europski prosjek.
Wine is taxed at a zero rate, as in most European countries that are important wine producers.
Vino se oporezuje nultom stopom, kao i u većini zemalja koje su važniji proizvođači vina.
The owners or users of agricultural land and the owners of the components for the production of alcohol or alcoholic beverages that produce drinks for their own consumption up to 20 litres of absolute alcohol a year per farm household do not have to pay the tax.
Vlasnici ili korisnici poljoprivrednog zemljišta te vlasnici sastojaka za proizvodnju alkohola ili alkoholnih pića koji proizvode pića za vlastite potrebe u količini do 20 litara apsolutnog alkohola godišnje po poljoprivrednom domaćinstvu ili kućanstvu također nisu obveznici poreza.
Excise on beer in the EU is set by the regulations for the taxation of alcoholic beverages.
Trošarina na pivo u EU određena je propisima o oporezivanju alkoholnih pića.
Standard and reduced rates have been introduced.
Uvedene su standardna i snižena stopa.
Because of the differences in the concentration of alcohol and the concentration of extract in the malt of beer, within given countries there are a large number of rates, and the differences between countries are still greater.
S obzirom na razlike u koncentraciji alkohola i koncentraciji ekstrakta u sladovini piva unutar pojedinih zemalja postoji velik broj stopa, a razlike među samim zemljama još su veće.
The brewing industry will have a considerable influence on the rate of tax and the rates in countries with substantial brewing industries (Ireland, Germany and Belgium) are much lower.
Na visinu stopa utječe i pivarska industrija te su stope u zemljama znatnije pivarske proizvodnje (Irska, Njemačka, Belgija) mnogo niže.
Excise on beer in Croatia (27 euros/hl) is higher than in most EU countries.
Trošarina na pivo u Hrvatskoj (27 EUR/hl) viša je nego u većini zemalja EU.
Non-alcoholic beer is taxed in only four EU countries, and in Croatia the rate (8 euros/hl) is two and a half times as greater as the highest rate introduced elsewhere (Portugal, 2.96 euros/hl).
Bezalkoholno pivo oporezuje se u samo četiri zemlje EU, a u Hrvatskoj je stopa (8 EUR/hl) dva i pol puta veća od najviše stope koja je uvedena u Portugalu (2,96 EUR/hl).
Brewers who produce beer for their own consumption in Croatia, up to 15 hectolitres annually, do not pay the tax.
Pivari koji u Hrvatskoj proizvode pivo za vlastite potrebe, do 15 hektolitara godišnje, ne plaćaju porez.
In the EU a reduced rate is applied to small producers with an annual production of up to 200,000 hectolitres.
U EU se primjenjuje snižena stopa za male proizvođače s godišnjom proizvodnjom do 200 000 hektolitara.
Excise duties on mineral oils
Trošarine na naftne derivate
From 1993 harmonisation of the structure of excise on mineral oils has been under way, as has the definition of exemptions and reduced rates (Directives 92/81/EEC, 92/108/EEC, 94/74/EC).
Od 1993. godine provodi se harmonizacija strukture trošarine na naftne derivate, kao i definiranje izuzeća i snižene stope (Smjernice 92/81/EEC, 92/108/EEC, 94/74/EC).
Products that are taxed are defined for all members by the Common Nomenclature.
Proizvodi koji se oporezuju za sve su članice određeni Zajedničkom nomenklaturom.
The tax base is 1,000 litres or kilograms of product at a temperature of 15°C.
Poreznu osnovicu čini 1000 litara ili kilograma proizvoda pri temperaturi od 15 °C.
The directive also defines the place of taxation and exemptions, and the procedure for applying rates and exemptions.
Smjernica također određuje mjesto oporezivanja i izuzeća, kao i postupak primjene stopa i izuzeća.
A decision of the Council (95/510/EEC) approved deviations from the agreed on system for the implementation of exemptions and reduced rates within the member countries.
Odlukom Vijeća (92/510/EEC) odobrena su odstupanja od dogovorenog sustava primjene izuzeća i smanjenih stopa unutar zemalja članica.
In the early phase of working out documents about the taxation of mineral oils the Commission, in line with the Internal Market programme, proposed an absolute harmonisation based on average rates because “in this area there is a much greater risk of competitive distortion of prices than for alcohol and tobacco products (1987h, COM (89) 525).
U početnoj fazi izrade dokumenata o oporezivanju naftnih derivata Komisija je, u skladu s programom Unutrašnjeg tržišta, predlagala apsolutnu harmonizaciju utemeljenu na prosječnim stopama jer je “u tom području mnogo veći rizik utjecaja konkurencije na iskrivljavanje cijena nego kod oporezivanja alkohola ili duhanskih proizvoda” (1987h, COM (89) 525).
Still, in 1992, minimum amounts of tax for leaded and unleaded petrol, diesel fuel, gas oil, liquid petroleum gas and kerosene were set, in a range of from 0 to 227 euros per litre or kilo.
Ipak 1992. utvrđeni su minimalni iznosi poreza za olovni/bezolovni benzin, dizelsko gorivo, plin, teška ulja, tekući naftni plin i kerozin, i to u rasponu od 0 do 337 EUR po litri ili kilogramu.
The basic intention of this Directive was that the taxation of all energy products (including the taxation of electricity) should lead to the implementation of the EU ecological policy, which emphasised the need to stabilise the emission of gases (CO2, methane).
Osnovna je namjena te Smjernice da oporezivanje svih energenata (uključivši i oporezivanje električne energije) pridonosi provođenju ekološke politike EU koja naglašava potrebu stabilizacije emisije plinova (CO2, metan).
Thus tax policy became an important instrument in the implementation of:
Time porezna politika postaje važan instrument provođenja:
• energy policy (balance in the use of various sources of energy),
• energetske politike (ravnoteža u korištenju različitih izvora energije),
• environmental protection policy (differences in the taxation of leaded and unleaded petrol),
• politike zaštite okoliša (razlike u oporezivanju olovnoga i bezolovnog benzina),
• transport policies (differential taxation of transport),
• transportne politike (različito oporezivanje prijevoza),
• agricultural policy (specially reduced rates for fuel obtained from agricultural, bio-fuels),
• poljoprivredne politike (posebna snižena stopa za gorivo dobiveno iz poljoprivrede - biogorivo),
• employment policy (increase of tax revenues from the use of raw materials and energy, and reduction of the tax burden on labour).
• politike zapošljavanja (povećanje poreznih prihoda od korištenja sirovina i energije, a smanjenje poreznog opterećenja rada).
Although a minimum excise duty was set, member countries were allowed to introduce complete or partial exemptions, or to introduce preferential taxation for given products.
Iako je određena minimalna trošarina, zemljama članicama dopušteno je uvođenje potpunoga ili djelomičnog izuzeća odnosno uvođenje povlaštenog oporezivanja za određene proizvode.
Particularly important is the autonomy of each country freely to determine exemptions for renewable sources of power, bio-fuels, ecologically more acceptable fuels, natural gas and so on.
Posebno je važna autonomija svake zemlje u slobodnom određivanju izuzeća za obnovljive energente, bioenergente, ekološki prihvatljivije energente, prirodni plin i sl.
Council decision 2001/224/EC adopted the introduction of reduced rates and exemptions for some mineral oils for special purposes in all member countries for a six-year period (up to 31 December 2006).
Odlukom Vijeća (2001/224/EC) usvojena je odluka o uvođenju sniženih stopa i izuzeća za određene naftne prerađevine za posebne namjene u svim zemljama članicama za šestogodišnje razdoblje (do 31. prosinca 2006. godine).
It is still in the area of the taxation of mineral oils that there is the least degree of harmonisation, and this cannot be expected to be settled in the very near future.
Na području oporezivanja naftnih prerađevina još uvijek postoji najviše neusklađenosti koje se sigurno neće riješiti ni u skoroj budućnosti.
Excises on mineral oils are lower in Croatia than in the countries of the EU.
Trošarine na naftne derivate u Hrvatskoj niže su nego u zemljama EU.
A considerable difference exists in the taxation of diesel fUel, the excise on which in Croatia (136 euros/hl) is almost half as much as the minimum excise in the EU (245 euros/hl), which is applied in France, and almost six times as little as the maximum (839 euros/hl), which is applied in the UK.
Znatna razlika postoji u oporezivanju dizelskoga goriva, za koje je trošarina u Hrvatskoj (136 EUR/hl) gotovo upola niža od minimalne trošarine u EU (245 EUR/hl), koja se primjenjuje u Francuskoj, ili gotovo šest puta manja od najviše (839 EUR/hl), koja se primjenjuje u Ujedinjenom Kraljevstvu.
In line with the directives the tax burden on leaded fuel is greater, as is a certain relief relating to the use of specially marked diesel fuel in agriculture and fisheries.
U skladu je sa smjernicama veće porezno opterećivanje olovnog benzina, kao i određene olakšice za upotrebu posebno označenog dizelskoga goriva u poljoprivredi i ribarstvu.
This is the same with the lower price for heating gas oil.
Jednako je tako niža i cijena ulja za loženje za grijanje.
The greatest difference is in the taxation of kerosene and kerosene used as propellant which is taxed at the zero rate in Croatia, while in the EU there is a minimum rate of 245 euros for 1,000 litres.
Najveća je razlika u oporezivanju mlaznoga goriva i zrakoplovnog benzina koji se u Hrvatskoj oporezuju nultom stopom, dok je u EU minimalna stopa 245 EUR na 1000 litara.
Products that are taxed are kept in bonded warehouses reported to the Customs Administration.
Proizvodi koji se oporezuju nalaze se u carinskim skladištima prijavljenim Carinskoj upravi.
If the products are exported, excise is not paid, rather the products are taxed in the importing country.
Ako se proizvodi izvoze, ne plaća se trošarina nego se oni oporezuju u zemlji uvoza.
Excise duties in Croatia versus EU requirements
Oporezivanje trošarinama u Hrvatskoj prema zahtjevima EU
In line with EU requirements:
Usklađeno sa zahtjevima EU:
• products that are defined in common in EU countries (tobacco products, alcoholic beverages and beer, mineral oils) are taxed;
• oporezuju se proizvodi koji su zajednički određeni za zemlje EU (duhanski proizvodi, alkoholna pića i pivo, naftni derivati);
• supervision and collection are carried out by the Customs Administration;
• nadzor i naplatu provodi carinska služba;
• there are registered and controlled bonded warehouses from which products are delivered to the market;
• postoje registrirana i kontrolirana skladišta iz koji se proizvodi isporučuju na tržište;
• products that are exported are not taxed rather this is done in the importing country;
• proizvodi koji se izvoze ne oporezuju se nego se to provodi u zemlji uvoza;