natgillin/translations-raw huggingface dataset:
In category 14.2.2 (Wine and other products defined by Regulation (EC) No 1234/2007, and alcohol free counterparts), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
(Nadjevi za punjenu tjesteninu, raviole i slično) unos za prehrambene aditive E 200–203 (Sorbinska kiselina – sorbati) zamjenjuje se sljedećim:
only alcohol-free’
u kategoriji 06.6.
In category 14.2.3 (Cider and perry), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
(Tijesto) unos za prehrambene aditive E 200–203 (Sorbinska kiselina – sorbati) zamjenjuje se sljedećim:
In category 14.2.4 (Fruit wine and made wine), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
u kategoriji 06.7.
In category 14.2.5 (Mead), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
(Prethodno kuhane ili prerađene žitarice) unosi za prehrambene aditive E 200–203 (Sorbinska kiselina – sorbati) zamjenjuju se sljedećim:
In category 14.2.7.1 (Aromatised wines), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
samo polenta
In category 14.2.7.2 (Aromatised wine-based drinks), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
samo Semmelknödelteig”
In category 14.2.7.3 (Aromatised wine-product cocktails), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
u kategoriji 07.1.
In category 14.2.8 (Other alcoholic drinks including mixtures of alcoholic drinks with non-alcoholic drinks and spirits with less than 15 % of alcohol), the entry concerning food additives E 200 – 203 (Sorbic acid – sorbates) is replaced by the following:
(Kruh i žemlje) unos za prehrambene aditive E 200–203 (Sorbinska kiselina – sorbati) zamjenjuje se sljedećim:
only alcoholic drinks with less than 15 % of alcohol and nalewka na winie owocowym, aromatyzowana nalewka na winie owocowym, nalewka na winie z soku winogronowego, aromatyzowana nalewka na winie z soku winogronowego, napój winny owocowy lub miodowy, aromatyzowany napój winny owocowy lub miodowy, wino owocowe niskoalkoholowe and aromatyzowane wino owocowe niskoalkoholowe’
samo pretpakirani narezani kruh i raženi kruh, polupečen, pretpakirani pekarski proizvodi za prodaju na malo i kruh sa smanjenom energetskom vrijednosti za prodaju na malo”
In category 15.1 (Potato-, cereal-, flour- or starch-based snacks), the entry concerning food additives E 200 – 203; 214 – 219 (Sorbic acid – sorbates; p-hydroxybenzoates) is replaced by the following:
u kategoriji 07.2.
In category 15.2 (Processed nuts), the entry concerning food additives E 200 – 203; 214 – 219 (Sorbic acid – sorbates; p-hydroxybenzoates) is replaced by the following:
(Fini pekarski proizvodi) unos za prehrambene aditive E 200–203 (Sorbinska kiselina – sorbati) zamjenjuje se sljedećim:
only coated nuts’
samo s aktivnosti vode većom od 0,65”
Category 16 (Desserts excluding products covered in category 1, 3 and 4) is amended as follows:
u kategoriji 08.3.1.
only frugtgrød, rote Grütze and pasha
(Toplinski neobrađeni mesni proizvodi) unos za prehrambene aditive E 200–219 (Sorbinska kiselina – sorbati; benzojeva kiselina – benzoati; p-hidroksibenzoati), zamjenjuje se sljedećim:
only ostkaka’
samo površinska obrada suhomesnatih proizvoda”
only non-heat-treated dairy-based desserts’
kategorija 08.3.2.
In category 17.1 (Food supplements supplied in a solid form including capsules and tablets and similar forms, excluding chewable forms), the entry concerning food additives E 200 – 213 (Sorbic acid – sorbates; Benzoic acid – benzoates) is replaced by the following:
(Toplinski obrađeni mesni proizvodi) mijenja se kako slijedi:
only when supplied in dried form and containing preparations of vitamin A and of combinations of vitamin A and D’
unos za prehrambene aditive E 200–203; 214–219 (Sorbinska kiselina – sorbati; p-hidroksibenzoati), zamjenjuje se sljedećim:
Annex III to Regulation (EC) No 1333/2008 is amended as follows:
Sorbinska kiselina – kalijev sorbat; p-hidroksibenzoati
in Part 2 (Food additives other than carriers in food additives), the entries concerning food additives E 200 – 203, E 210, E 211 and E 212 are replaced by the following:
samo pašteta”
Sorbic acid – potassium sorbate (Table 2 of Part 6)
samo aspik”
1500 mg/kg singly or in combination in the preparation 15 mg/kg in the final product expressed as the free acid
unos za prehrambene aditive E 200–219 (Sorbinska kiselina – sorbati; benzojska kiselina – benzoati; p-hidroksibenzoati), zamjenjuje se sljedećim:
Colour preparations’
Sorbinska kiselina – kalijev sorbat; benzojeva kiselina – benzoati; p-hidroksibenzoati
Benzoic acid
kategorija 08.3.3.
Sodium benzoate
(Crijeva i ovici i ukrasi za meso) mijenja se kako slijedi:
Potassium benzoate
samo crijeva na bazi kolagena s aktivnosti vode većom od 0,6”
in Part 4 (Food additives including carriers in food flavourings), the entries concerning food additives E 200 – 203, E 210, E 211, E 212 and E 213 are replaced by the following:
samo želirani ovoji mesnih proizvoda (kuhanih, soljenih ili sušenih)”
Sorbic acid and potassium sorbate (Table 2 of Part 6)
kategorija 09.2.
All flavourings
(Prerađena riba i ribarski proizvodi, uključujući mekušce i rakove) mijenja se kako slijedi:
Calcium benzoate
unosi za prehrambene aditive E 200–213 (Sorbinska kiselina – sorbati; benzojeva kiselina – benzoati) zamjenjuju se sljedećim:
in Part 6 (Definitions of groups of food additives for the purposes of Parts 1 to 5), Table 2 (Table 2: Sorbic acid – sorbates) is replaced by the following:
samo soljena, sušena riba
‘Table 2
samo polukonzervirana riba i ribarski proizvodi, uključujući rakove, mekušce, surimi i paštetu od ribe/rakova; kuhani rakovi i mekušci
Article 23(3) of Directive 2011/16/EU provides for a yearly assessment of the effectiveness of the automatic exchange of information to be communicated by the Member States to the Commission.
U članku 23. stavku 3.
Article 23(4) of Directive 2011/16/EU provides for a list of statistical data to be provided by the Member States for the purposes of evaluating that Directive.
Direktive 2011/16/EU utvrđeno je da države članice dostavljaju Komisiji godišnju ocjenu učinkovitosti automatske razmjene informacija.
The list does not include statistical data as regards the mandatory exchange of information pursuant to Article 8a of Directive 2011/16/EU as such data will be gathered by the Commission from the central directory established pursuant to Article 21(5) of Directive 2011/16/EU.
Člankom 23. stavkom 4.
Commission Implementing Regulation (EU) 2015/2378 should therefore be amended accordingly.
Direktive 2011/16/EU predviđen je popis statističkih podataka koje države članice dostavljaju u svrhu ocjenjivanja te Direktive.
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,
Popis ne uključuje statističke podatke o obveznoj razmjeni informacija na temelju članka 8.a Direktive 2011/16/EU jer Komisija te podatke prikuplja iz središnjeg direktorija uspostavljenog u skladu s člankom 21. stavkom 5.
HAS ADOPTED THIS REGULATION:
Direktive 2011/16/EU.
Article 1
Provedbenu uredbu Komisije (EU) 2015/2378 trebalo bi stoga na odgovarajući način izmijeniti.
Amendments to Implementing Regulation (EU) 2015/2378
Mjere predviđene ovom Uredbom u skladu su s mišljenjem Odbora za administrativnu suradnju u području oporezivanja,
Implementing Regulation (EU) 2015/2378 is amended as follows:
DONIJELA JE OVU UREDBU:
the following Articles 2c and 2d are inserted:
Članak 1.
‘Article 2c
Izmjene Provedbene uredbe (EU) 2015/2378
Form and conditions for the communication of the yearly assessment
Provedbena uredba (EU) 2015/2378 mijenja se kako slijedi:
The form for the communication of the yearly assessment of the effectiveness of the automatic exchange of information and the practical results achieved pursuant to Article 23(3) of Directive 2011/16/EU is set out in Annex VIII to this Regulation.
Umeću se sljedeći članci 2.c i 2.d:
Before 1 April each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1.
„Članak 2.c
The assessment shall cover the period of the previous calendar year.
Obrazac i uvjeti priopćavanja godišnje ocjene
Article 2d
Obrazac za priopćavanje godišnje ocjene učinkovitosti automatske razmjene informacija i rezultata ostvarenih u praksi na temelju članka 23. stavka 3.
List of statistical data
Direktive 2011/16/EU utvrđen je u Prilogu VIII. ovoj Uredbi.
The list of statistical data required for all forms of administrative cooperation, other than the mandatory automatic exchange of information, pursuant to Article 23(4) of Directive 2011/16/EU is set out in Annex IX to this Regulation.
Države članice svake godine prije 1. travnja Komisiji elektroničkim putem dostavljaju godišnju ocjenu upotrebom obrasca iz stavka 1.
The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU is set out in Annex X to this Regulation.
Ocjena obuhvaća razdoblje prethodne kalendarske godine.
The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU is set out in Annex XI to this Regulation.
Članak 2.d
The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8aa of Directive 2011/16/EU is set out in Annex XII to this Regulation.
Popis statističkih podataka
Before 1 April each year, Member States shall communicate by electronic means, to the Commission the statistical data on all forms of administrative cooperation, other than the mandatory automatic exchange of information, in accordance with the list set out in Annex IX, in respect of the previous calendar year.
Popis statističkih podataka potrebnih za sve oblike administrativne suradnje, osim obvezne automatske razmjene informacija u skladu s člankom 23. stavkom 4.
Before 1 November each year Member States shall communicate by electronic means to the Commission the statistical data on mandatory automatic exchange of information in accordance with the list set out in Annex X, Annex XI and Annex XII.’
Direktive 2011/16/EU, utvrđen je u Prilogu IX. ovoj Uredbi.
Annexes VIII, IX, X, XI and XII are added as set out in the Annex to this Regulation.
Popis statističkih podataka potrebnih za obveznu automatsku razmjenu informacija u skladu s člankom 8. stavkom 1.
Article 2
Direktive 2011/16/EU utvrđen je u Prilogu X. ovoj Uredbi.
Entry into force and application
Popis statističkih podataka potrebnih za obveznu automatsku razmjenu informacija u skladu s člankom 8. stavkom 3.a Direktive 2011/16/EU utvrđen je u Prilogu XI. ovoj Uredbi.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Popis statističkih podataka potrebnih za obveznu automatsku razmjenu informacija u skladu s člankom 8.aa Direktive 2011/16/EU utvrđen je u Prilogu XII. ovoj Uredbi.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Države članice svake godine prije 1. travnja Komisiji elektroničkim putem dostavljaju statističke podatke za prethodnu kalendarsku godinu o svim oblicima administrativne suradnje u skladu s popisom iz Priloga IX., osim za obveznu automatsku razmjenu informacija.
Done at Brussels, 22 January 2018.
Države članice svake godine prije 1. studenoga Komisiji elektroničkim putem dostavljaju statističke podatke o obveznoj automatskoj razmjeni informacija u skladu s popisom iz priloga X., XI. i XII.”
For the Commission
Dodaju se prilozi VIII., IX., X., XI. i XII. kako je utvrđeno u Prilogu ovoj Uredbi.
OJ L 64, 11.3.2011, p.
Stupanje na snagu i primjena
Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012 (OJ L 332, 18.12.2015, p.
Ova je Uredba u cijelosti obvezujuća i izravno se primjenjuje u svim državama članicama.
19).
Sastavljeno u Bruxellesu 22. siječnja 2018.
The following Annexes are added to Implementing Regulation (EU) 2015/2378:
Predsjednik
ANNEX VIII
SL L 64, 11.3.2011., str.
Form referred to in Article 2c
1.
The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:
Provedbena uredba Komisije (EU) 2015/2378 оd 15. prosinca 2015. o utvrđivanju detaljnih pravila za provedbu određenih odredaba Direktive Vijeća 2011/16/EU o administrativnoj suradnji u području oporezivanja i o stavljanju izvan snage Provedbene uredbe (EU) br.
Identification of the Member State replying to the questionnaire
1156/2012 (SL L 332, 18.12.2015., str.
Availability of information in the Member State
19.).
Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent
PRILOG
Effectiveness of the automatic exchange of information:
Uredbi (EU) 2015/2378 dodaju se sljedeći prilozi:
Processing of information received and main overall technical (IT) issues encountered
PRILOG VIII.
Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions
Obrazac iz članka 2.c
Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received
Obrazac za priopćavanje u skladu s člankom 23. stavkom 3.
Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other relevant costs for tax compliance operations; positive and negative experiences; main aspects generating litigation and court proceedings
Direktive 2011/16/EU sadržava sljedeće informacije:
Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Member States)
identifikaciju države članice koja odgovara na upitnik,
Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported)
raspoloživost informacija u državi članici,
List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged.
praćenje jesu li poslane bilateralne godišnje povratne informacije u skladu s člankom 14. stavkom 2.,
ANNEX IX
učinkovitost automatske razmjene informacija:
List referred to in Article 2d
obrada primljenih informacija i glavni opći tehnički problemi (IT),
The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:
kvaliteta primljenih informacija, sadržava identifikaciju primatelja/stranaka; problemi sa sadržajem primljenih informacija te s time povezani prijedlozi,
Identification of the Member State
usklađenost u primjeni i učinkovitost, sadržava općenito podatak o korisnosti informacija; trenutačna i buduća uporaba informacija; uporaba informacija prema području oporezivanja; administrativna suradnja potaknuta uporabom primljenih informacija,
Year
ostvareni rezultati u praksi koji sadržavaju ukupan rezultat (uključujući posebne projekte); konkretan rezultat posebnih projekata; administrativni i drugi relevantni troškovi razvoja i provedbe automatske razmjene informacija; administrativni troškovi radnji koje se u postupku automatske razmjene informacija ponavljaju; ostali relevantni troškovi radnji povezanih s usklađivanjem u oporezivanju; pozitivna i negativna iskustva; glavni aspekti koji dovode do sporova i sudskih postupaka,
Part A: Statistics per Member State on exchange of information
stopa uspješnosti u odnosu na obvezu dostavljanja izvješća po državama članicama na koje se odnose (broj izvješća po zemljama primljenih od poreznih tijela ostalih država članica/broj izvješća po zemljama koja se očekuju od poreznih tijela ostalih država članica),
on exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU)
stopa usklađenosti subjekata koji podnose izvješće u odnosu na obvezu dostavljanja izvješća po zemljama (broj primljenih izvješća po zemljama/broj izvješća po zemljama čije se dostavljanje očekuje),
Number of requests sent
popis svih jurisdikcija u kojima su rezidenti krajnja matična društva nadređena subjektima koji podnose izvješće s nastanom u Uniji, ali nisu dostavljena ili razmijenjena potpuna izvješća po zemljama.
Number of replies received
PRILOG IX.
Number of full replies received within six months
Popis iz članka 2.d
Number of replies for which (part of or the whole) information was received within two months
Statistički podaci potrebni za oblike administrativne suradnje, osim obvezne automatske razmjene informacija iz članka 23. stavka 4.
Number of requests received
Direktive 2011/16/EU, obuhvaćaju sljedeće informacije:
Number of replies sent
identifikaciju države članice,
Number of refusals on the ground of Article 17 of Directive 2011/16/EU
godinu,
on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU)
Dio A: Statističke podatke po državama članicama o razmjeni informacija
Number of spontaneous exchanges sent
o razmjeni informacija na zahtjev (članci 5., 6. i 7.
Number of spontaneous exchanges received
Direktive 2011/16/EU)
Number of cross-border rulings sent
broj poslanih zahtjeva
Number of cross-border rulings received
broj primljenih odgovora
Number of unilateral advance pricing arrangements sent
broj potpunih odgovora primljenih u roku od šest mjeseci
Number of unilateral advance pricing arrangements received
broj odgovora primljenih u roku od dva mjeseca koji su sadržavali (djelomične ili potpune) informacije
Part B: Statistics on other forms of administrative cooperation
broj zaprimljenih zahtjeva
on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU)
broj poslanih odgovora
Number of incoming presences in administrative offices and participation in administrative enquiries
broj zahtjeva odbijenih na temelju članka 17.
on simultaneous controls (Article 12 of Directive 2011/16/EU)
Direktive 2011/16/EU
Number of simultaneous controls which the Member State has initiated
o spontanoj razmjeni informacija (članci 9. i 10.
Number of simultaneous controls in which the Member State has participated
Direktive 2011/16/EU)
on requests for notification (Article 13 of Directive 2011/16/EU)
broj poslanih spontanih razmjena
Number of requests for notification sent
broj primljenih spontanih razmjena
Number of requests for notification received
broj poslanih poreznih mišljenja s prekograničnim učinkom
on feedback (Article 14 of Directive 2011/16/EU)
broj primljenih poreznih mišljenja s prekograničnim učinkom
Number of requests for feedback sent
broj poslanih jednostranih sporazuma o transfernim cijenama
Number of feedback received
broj primljenih jednostranih sporazuma o transfernim cijenama
Number of requests for feedback received
Dio B: Statističke podatke o ostalim oblicima administrativne suradnje
Number of feedback sent
o prisutnosti u službenim prostorijama i sudjelovanju u istražnim radnjama (članak 11.
Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation.
Direktive 2011/16/EU)
The information under this part is optional
broj posjeta službenim prostorijama i sudjelovanja u istražnim radnjama
From exchange of information on request
o usporednim nadzorima (članak 12.
From spontaneous exchange of information
Direktive 2011/16/EU)
As a result of simultaneous control
broj usporednih nadzora koje je pokrenula država članica
Overall figure and number of cases.
broj usporednih nadzora u kojima je država članica sudjelovala
ANNEX X
o zahtjevima za prosljeđivanje obavijesti (članak 13.
The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:
Direktive 2011/16/EU)
For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer
broj poslanih zahtjeva za obavijesti
In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income
broj primljenih zahtjeva za obavijesti
In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income
o povratnim informacijama (članak 14.
In the case of life insurance products: statistics on message and policy, policy overall, event
Direktive 2011/16/EU)
In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value
broj poslanih zahtjeva za povratne informacije
In the case of status messages: statistics on status message, status message error
broj primljenih povratnih informacija
In the case of zero data messages: statistics on zero data message.
broj primljenih zahtjeva za povratne informacije
ANNEX XI
broj poslanih povratnih informacija
The statistical data required for the mandatory automatic exchange of information in accordance with Article 8(3a) of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:
Dio C: Statističke podatke o procijenjenim dodatnim prihodima ili povećanju procijenjene porezne obveze zbog administrativne suradnje.
Per message, statistics on originating country and destination country, total number of records, total payment amounts
Informacije iz ovog dijela nisu obvezne
Per originating country, statistics on total number of reporting financial institutions, total payment amounts
iz razmjena informacija na zahtjev
Per unique account, statistics on account holder quantity, payment category, amount per payment category
iz spontanih razmjena informacija
Per account, statistics on account holder type, account holder taxpayer identification number or functional equivalent, account holder residence country, natural person as account holder, closed account, dormant account
kao rezultat usporednih nadzora
Per account holder, statistics on controlling person type, controlling person taxpayer identification number or functional equivalent, controlling person residence country, natural person as controlling person.
ukupni iznos i broj slučajeva.
ANNEX XII
PRILOG X.
The statistical data required for the mandatory automatic exchange of information in accordance with Article 8aa of Directive 2011/16/EU, pursuant to Article 23(4) of that Directive covers the following information:
Statistički podaci potrebni za obveznu automatsku razmjenu informacija u skladu s člankom 23. stavkom 4.
Number of country-by-country reports received from Reporting Entities
Direktive 2011/16/EU o kategorijama dohotka i kapitala iz članka 8. stavka 1. te Direktive obuhvaćaju sljedeće informacije:
Number of country-by-country reports due to be reported by Reporting Entities but not received or only partial report provided, breakdown per jurisdictions of the Ultimate Parent Entities
za sve kategorije dohotka i kapitala iz članka 8. stavka 1.