natgillin/translations-raw huggingface dataset:
• 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;
• for given taxes ecological, health and economic requirements are taken into consideration. 
• za pojedine poreze uzimaju se u obzir ekološki, zdravstveni i gospodarski zahtjevi.
Deviation from EU requirements: 
Odstupanje od zahtjeva EU:
• as in most countries which are in the procedure for joining the EU, the rates are lower than they are in the EU, except for beer; 
• kao i u većini zemalja koje su u postupku za primanje u članstvo, stope su niže (osim na pivo) nego u EU;
• the categorisation of products (alcohol and mineral oils) is not fully harmonised. 
• nije u potpunosti usklađena kategorizacija proizvoda (alkohol i naftni derivati).
In this work we have given the results of comparisons and analyses made and made suggestions to the creators of tax policy in Croatia to do with the further harmonisation of the Croatian tax system with European requirements. 
U ovom dijelu iznosimo rezultate usporedbi i provedenih analiza te prijedloge kreatorima porezne politike u Hrvatskoj u vezi s daljnjim usklađivanjem hrvatskoga poreznog sustava s europskim zahtjevima.
The basic objective of the tax policy of the EU is to support the constant development of the EU internal market. 
Osnovni cilj porezne politike EU jest podupiranje neprestanog razvoja unutarnjeg tržišta EU.
This objective is achieved by the accomplishment of sub-objectives: the removal of tax barriers for the realisation of the four freedoms and by measures that contribute to a lasting reduction of the total tax burden. 
Taj se cilj postiže realiziranjem podciljeva: uklanjanjem poreznih prepreka za ostvarenje četiriju sloboda i mjerama koje pridonose trajnom smanjenju ukupnoga poreznog tereta.
The key device for achieving the aims stated is the harmonisation of the tax systems of the member countries. 
Ključno je sredstvo postizanja navedenih ciljeva - usklađivanje poreznih sustava zemalja članica.
The basic legal instrument prescribing tax policy at the European level is the directive. 
Osnovni pravni instrument kojim se na europskoj razini propisuje porezna politika jesu smjernice.
In the member countries, a number of legislative and other measures have been undertaken so that, according to the solutions of the standardised directives, taxation via direct or indirect taxes should be harmonised. 
U članicama je poduzet niz zakonskih i drugih mjera da se, na temelju rješenja normiranih smjernicama, koordinira ili harmonizira oporezivanje neposrednim i posrednim porezima.
So far two directives from the area of profit tax, known by the abbreviated titles of the Parent-Subsidiary Directive and the Merger Directive have been accepted. 
Do sada su prihvaćene dvije smjernice s područja oporezivanja dobiti trgovačkih društava poznate pod skraćenim nazivima Smjernica o matičnim i zavisnim društvima i Smjernica o spajanjima.
The objective of the Parent-Subsidiary Directive is to do away with the possibility of double taxation of dividends that are paid to the parent firm in another member country. 
Svrha Smjernice o matičnim i zavisnim društvima jest ukanjanje mogućnosti dvostrukog opterećenja dividende koja se isplaćuje matičnom trgovačkom društvu u drugoj zemlji članici.
The case with the Merger Directive is similar, and the recommendation for Croatia is the same. 
Sa Smjernicom o spajanjima situacija je slična, a preporuka za Hrvatsku ista.
If it were to be adopted in the Croatian tax system, the takeover of Croatian corporations by foreign firms would be made easier without there being any reciprocity from the European side. 
Njezino ozakonjenje u hrvatskom poreznom sustavu olakšalo bi preuzimanja hrvatskih trgovačkih društava od inozemnih društava, pri čemu ne bi bilo uzajamnosti s europske strane.
With reference to the harmonisation of legislation relating to value added tax, it is the Sixth Directive that is the most important. 
U vezi s usklađivanjem zakonodavstava koja se odnose na porez na dodanu vrijednost najvažnija je Šesta smjernica.
This regulates all the essential elements of the taxation of added value. 
Njome su regulirani svi bitni elementi oporezivanja dodane vrijednosti.
Croatia too has built value added tax, founded on the approaches of the Sixth Directive, into its tax system. 
I Hrvatska je u svoj porezni sustav ugradila porez na dodanu vrijednost, utemeljen na rješenjima iz Šeste smjernice.
Still, there are certain inconsistencies, the most important being the discriminatory provision about the institutionally regulated tax exemptions for the services of banks and insurance companies. 
Ipak, postoje određene nedosljednosti, a najvažnija je diskriminativna odredba o institucionalno propisanim poreznim oslobođenjima za usluge banaka i osiguravajuća društva.
In this segment, then, it would be necessary to harmonis the approaches of the Croatian legislation with the provisions of the Sixth Directive. 
Stoga bi u tom segmentu bilo potrebno uskladiti rješenja hrvatskog zakonodavstva s odredbama Šeste smjernice.
In the EU excises are regulated by a large number of directives. 
Trošarine su u EU regulirane velikim brojem smjernica.
The regulations that relates in Croatia to excise is mostly harmonised with the requirements of the EU. 
Regulativa koja se u Hrvatskoj odnosi na trošarine uglavnom je usklađena sa zahtjevima EU.
An exception is to be found in the tax rates, which are lower than the minimum EU tax rates. 
Iznimka su stope koje su niže od propisanih minimalnih u EU.
The lack of harmonisation of the rates of excise duties, however, is a serious problem within the Union itself, because the Member States apply difference excise rates for the same products. 
Neusklađenost stopa trošarina, međutim, ozbiljan je problem i unutar same Unije jer članice primjenjuju različite stope trošarina za iste proizvode.
Croatia has established a system of taxation via excises that in its conception is equivalent to the European and that will, when this is necessary for the sake of being accepted into the EU, be fairly easy to adapt to European standards. 
Hrvatska je uspostavila sustav oporezivanja trošarinama koji koncepcijom odgovara europskome i koji će, kada to bude nužno radi primanja u EU, biti razmjerno jednostavno uskladiti s europskim standardima.
Chapter 5 
Poglavlje 5.
STATE AID IN THE EUROPEAN UNION AND CROATIA 
DRŽAVNE POTPORE U EUROPSKOJ UNIJI I HRVATSKOJ
Faculty of Economics Zagreb 
Ekonomski fakultet Zagreb
Bad government, like bad luck, kills off growth. 
Loša država, kao i loša sreća, ubija rast.
William Easterly, 2002, p. 217 
William Easterly, 2002, str.
The European Commission has the right to ban any state aid that distorts market competition by extending privileges to certain firms and sectors (or by favouring certain firms and sectors. 
Državne potpore koje narušavaju tržišno natjecanje davanjem prednosti nekim poduzećima i sektorima Europska komisija ima pravo zabraniti.
The EU instruction is that national state aid should be reduced and that it be reoriented towards horizontal objectives, for only then are they assisting all firms and sectors alike. 
Naputak EU jest da se nacionalne državne potpore smanjuju, te da se preusmjeravaju prema horizontalnim ciljevima jer tada one koriste svim poduzećima i sektorima jednako.
In the Republic of Croatia government expenditure to promote the economy is considerable and mainly directed towards certain sectors: shipbuilding, tourism, transport and agriculture. 
U RH su državna ulaganja u poticanje gospodarstva znatna i uglavnom su usmjerena prema pojedinim sektorima: brodogradnji, turizmu, prometu i poljoprivredi.
It is to be expected that in order to comply with EU policy Croatia will have both to reduce the extent of state aid and redirect it towards horizontal objectives. 
Može se očekivati da će radi usklađivanja s EU Hrvatska morati smanjivati obujam državnih potpora i preusmjeravati ih prema horizontalnim ciljevima.
EU, Croatia, state aid 
EU, Hrvatska, državna potpora
The purpose of this paper is to show what Croatia should do in order to draw closer to the EU in its state aid policy. 
Cilj ovog rada jest ukratko prikazati što Hrvatska treba učiniti kako bi se u politici državnih potpora približila EU.
The remainder of the paper is organized as follows. 
Rad je podijeljen u tri dijela.