natgillin/translations-raw huggingface dataset:
Without prejudice to Chapter IV, the competent authority of each Member State shall, by occasional automatic or regular automatic exchange, forward the information referred to in Article 1 to the competent authority of any other Member State concerned, in the following cases:
Brez poseganja v poglavje IV pristojni organ države članice v sklopu občasne ali redne avtomatične izmenjave posreduje informacije iz člena 1 pristojnemu organu katerekoli zadevne države članice v naslednjih primerih:
where an irregularity or an infringement of excise duty legislation has occurred, or is suspected to have occurred, in the other Member State;
če je prišlo do nepravilnosti ali kršitve trošarinske zakonodaje, ali o tem obstaja utemeljeni sum, v drugi državi članici;
where an irregularity or an infringement of excise duty legislation which has occurred, or is suspected to have occurred, in the territory of one Member State may have repercussions in another Member State;
če je zaradi nepravilnosti ali kršitve trošarinske zakonodaje, ali utemeljenega suma o tem na ozemlju določene države članice prišlo do posledic v drugi državi članici;
where there is a risk of fraud or a loss of excise duty in the other Member State.
kadar obstaja tveganje za goljufijo ali izpad trošarine v drugi državi članici.
The following shall be determined in accordance with the procedure referred to in Article 34(2):
V skladu s postopkom iz člena 34(2) se določi naslednje:
the exact categories of information to be exchanged;
točne kategorije informacij, ki se izmenjujejo;
the frequency of such exchanges;
pogostnost takšnih izmenjav;
the practical arrangements for the exchange of information.
praktična ureditev za izmenjavo informacij.
Each Member State shall determine whether it will take part in the exchange of a particular category of information, as well as whether it will do so by means of regular automatic or occasional automatic exchange.
Vsaka država članica določi, ali bo sodelovala pri izmenjavi posamezne kategorije informacij in ali bo to storila z redno ali občasno avtomatično izmenjavo.
The competent authorities of the Member States may in any case forward to each other, without prior request, and by means of spontaneous exchange, the information referred to in Article 1 of which they are aware.
Pristojni organi držav članic lahko v vsakem primeru s spontano izmenjavo brez predhodnega zahtevka drug drugemu posredujejo informacije iz člena 1, ki jih imajo.
Member States shall take the necessary administrative and organisational measures to facilitate the exchanges provided for in this Chapter.
Države članice sprejmejo potrebne upravne in organizacijske ukrepe za olajšanje izmenjave, predvidene v tem poglavju.
A Member State cannot be obliged, for the purposes of implementing this Chapter, to impose new obligations on persons for the purposes of collecting information, nor to bear disproportionate administrative burdens.
Za namene izvajanja tega poglavja država članica ni dolžna osebam nalagati novih obveznosti zbiranja informacij ali nesorazmernih upravnih obremenitev.
STORAGE AND EXCHANGE OF INFORMATION SPECIFIC TO INTRA-COMMUNITY TRANSACTIONS
SHRANJEVANJE IN IZMENJAVA POSEBNIH INFORMACIJ V ZVEZI S TRANSAKCIJAMI ZNOTRAJ SKUPNOSTI
The competent authority of each Member State shall maintain an electronic database containing the following registers:
Pristojni organ vsake države članice vzdržuje elektronsko podatkovno bazo, ki vsebuje naslednji evidenci:
a register of persons who are authorised warehousekeepers or registered traders for excise purposes within the meaning of Article 4(a) and (d) of Directive 92/12/EEC;
evidenco oseb, ki so imetniki trošarinskih skladišč z dovoljenjem ali pooblaščeni trošarinski prejemniki v skladu s členom 4(a) in (d) Direktive 92/12/EGS;
a register of premises authorised as tax warehouses.
evidenco prostorov, registriranih kot trošarinska skladišča.
The register shall contain the following information made available to other Member States:
Evidenca vsebuje naslednje informacije, ki morajo biti dostopne drugim državam članicam:
the identification number issued by the competent authority in respect of the person or premises;
identifikacijsko številko, ki jo je izdal pristojni organ v zvezi z osebo ali prostori;
the name and address of the person or premises;
ime in naslov osebe ali prostorov;
the category and combined nomenclature relating to excise products of the products which may be held or received by the person or which may be held or received at these premises;
kategorijo in oznako kombinirane nomenklature trošarinskih izdelkov, ki jih skladišči ali prejema določena oseba ali ki so skladiščeni ali sprejeti v določenih prostorih;
identification of the central liaison office or the excise office from which further information may be obtained;
označitev centralnega urada za zvezo ali trošarinskega urada, kjer je mogoče dobiti nadaljnje informacije;
the date of issue, amendment and where applicable, the date of cessation of validity of the authorisation as an authorised warehousekeeper or as a registered trader;
datum izdaje, spremembe in, če je to primerno, datum prenehanja veljavnosti dovoljenja za imetnika trošarinskega skladišča ali trošarinskega prejemnika;
the information required to identify persons who have assumed the obligations within the meaning of Article 15(3) of Directive 92/12/EEC;
informacije, potrebne za identifikacijo oseb, ki so prevzele obveznosti v skladu s členom 15(3) Direktive 92/12/EGS;
the information required to identify persons involved on an occasional basis in the movement of excisable products, where such information is available.
informacije, potrebne za identifikacijo oseb, ki so občasno vključene v gibanje trošarinskih izdelkov, če je takšna informacija na voljo.
Each national register shall be made available, for excise duty purposes only, to the competent authorities of the other Member States.
Vsaka nacionalna evidenca mora biti dostopna pristojnim organom drugih držav članic, vendar le za uporabo v zvezi s trošarinami.
The central liaison office or a liaison department of each Member State shall ensure that persons involved in the intra-Community movement of products subject to excise duty are allowed to obtain confirmation of the information held under this Article.
Centralni urad ali služba za zvezo vsake države članice mora zagotoviti, da lahko vse osebe, vključene v gibanje trošarinskih izdelkov znotraj Skupnosti, dobijo potrdilo o informacijah iz tega člena.
The detailed information referred to in paragraph 2, the detailed arrangements for introducing and updating registers, the harmonised standards for recording identification numbers and collecting the information needed to identify persons and premises referred to in paragraph 2 and the arrangements for making available the registers to all Member States, as set out in paragraph 3, shall be defined according to the procedure provided for Article 34(2).
Podrobne informacije iz odstavka 2, podrobni dogovori glede uvedbe in sprotnega posodabljanja evidenc, usklajeni standardi za beleženje identifikacijskih številk in zbiranje informacij, ki so potrebne za identifikacijo oseb in prostorov iz odstavka 2 ter dogovore v zvezi z dostopnostjo evidenc vsem državam članicam, kakor je določeno v členu 3, se opredelijo v skladu s postopkom iz člena 34(2).
Where a trader can be identified only by means of a VAT identification number, Article 27 of Regulation (EC) No 1798/2003 shall apply for that purpose.
Če je udeleženca v trošarinskih postopkih mogoče identificirati samo s pomočjo identifikacijske številke za DDV, se v ta namen uporablja člen 27 Uredbe Sveta (ES) št. 1798/2003 [13].
Member States shall introduce an electronic early warning system under which the central liaison office or a liaison department in the Member State of departure of the excisable products can send an information or warning message to the liaison office in the Member State of destination as soon as that liaison office or liaison department is in possession of the AAD information, and at the latest when the products are dispatched.
Države članice uvedejo elektronski sistem zgodnjega obveščanja, v sklopu katerega lahko centralni urad ali služba za zvezo države članice, iz katere se odpremlja trošarinski izdelek, pošlje informativno ali opozorilno sporočilo uradu za zvezo namembne države članice takoj, ko ta urad ali služba za zvezo prejme takšno informacijo o SAD, najkasneje pa takrat, ko so izdelki odpremljeni.
As part of this exchange of information, a risk analysis based on the AAD information shall be carried out before a message is sent, and if it is considered necessary, after it is received.
Analiza tveganja na osnovi informacij iz SAD, ki predstavlja del te izmenjave informacij, mora biti opravljena, preden se odpošlje sporočilo, če pa je potrebno, tudi potem, ko je prejeto.
The information to be exchanged and the relevant arrangements shall be determined according to the procedure referred to in Article 34(2).
Informacije za izmenjavo in ustrezni ukrepi morajo biti določeni v skladu s postopkom iz člena 34(2).
In accordance with Article 5, during or after the movement of excisable products, the central liaison office of a Member State may request information from the central liaison office or a liaison department of another Member State.
V skladu s členom 5 lahko med gibanjem trošarinskih izdelkov ali po njem centralni urad za zvezo države članice zahteva informacije od centralnega urada ali službe za zvezo druge države članice.
For the purposes of this exchange of information a risk analysis, based on the AAD or SAAD information, shall be carried out before a request is sent, and if it is considered necessary, after it is received.
Za namen te izmenjave informacij je na osnovi informacij SAD ali PSAD izvedena analiza tveganja, preden je poslana zahteva, če pa je potrebno tudi potem, ko je prejeta.
The exchange of information referred to in paragraph 1 shall be carried out on the basis of a standard verification document of the movements in question.
Izmenjava informacij iz odstavka 1 se izvede na osnovi standardnega dokumenta o potrditvi gibanja trošarinskih izdelkov.
The form and content of this document and the arrangements for exchange of information shall be laid down according to the procedure provided for in Article 34(2).
Oblika in vsebina tega dokumenta in ukrepi za izmenjavo informacij morajo biti določeni v skladu s postopkom iz člena 34(2).
The relevant authorities of the Member State in which a consignor of excisable products is established may grant assistance, using the document provided for in paragraph 2, where such consignor fails to receive Copy 3 of the AAD or SAAD and where such consignor has exhausted all the means available to him to obtain proof that the movement of products has been cleared.
Zadevni organi države članice, v kateri je pošiljatelj trošarinskih izdelkov ustanovljen, lahko odobrijo pomoč, ob uporabi dokumenta iz odstavka 2, če ta pošiljatelj ni prejel izvoda 3 SAD ali PSAD in če je ta pošiljatelj izčrpal vsa dostopna sredstva za pridobitev dokaza, da je gibanje trošarinskih izdelkov zaključeno.
If such assistance is granted, this in no way relieves the consignor of his tax obligations.
Če je zagotovljena takšna pomoč, pošiljatelj nikakor ni oproščen davčnih obveznosti.
The relevant authorities of the Member State of destination shall make every effort to comply with any request made to them by the relevant authorities of the Member State of the consignor in the course of such assistance.
Zadevni organi namembne države članice se morajo po najboljših močeh potruditi pri izpolnjevanju vsake zahteve v zvezi s takšno pomočjo, ki jo nanje naslovijo zadevni organi države članice pošiljatelja.
Where monitoring of the movement of and surveillance of excisable products is carried out by means of a computerised system, the competent authority of each Member State shall keep and process the information in this system.
Če spremljanje gibanja in nadzor trošarinskih izdelkov potekata preko računalniško vodenega sistema, pristojni organi vsake države članice shranjujejo in obdelujejo podatke v tem sistemu.
The information shall be kept for at least three years from the end of the calendar year in which the movement was initiated in order that such information can be used for the procedures provided for in this Regulation.
Da se informacije lahko uporabljajo v postopkih, določenih v tej uredbi, jih je treba hraniti najmanj tri leta od konca koledarskega leta, v katerem se je začelo gibanje.
Member States shall ensure that the information stored in the system is kept up to date, and is complete and accurate.
Države članice zagotovijo, da so njihove zbirke podatkov posodobljene, popolne in točne.
Member States and the Commission shall examine and evaluate how the arrangements for administrative cooperation provided for in this Regulation are working.
Države članice in Komisija preučijo in ovrednotijo delovanje ureditve za upravno sodelovanje, ki je predvideno v tej uredbi.
For the application of this Article, the Commission shall pool the Member States’ experience with the aim of improving the operation of those arrangements.
Za uporabo tega člena Komisija združuje izkušnje držav članic s ciljem izboljšati delovanje navedenih postopkov.
To this end, the information delivered by the Member States shall not contain individual or personal data.
Zato informacije, ki jih posredujejo države članice, ne vsebujejo individualnih ali osebnih podatkov.
Member States shall communicate to the Commission any available information relevant to their application of this Regulation, including any statistical data needed for the evaluation of its implementation.
Države članice Komisiji posredujejo vse razpoložljive informacije, ki so pomembne za uporabo te uredbe, vključno z vsemi statističnimi podatki, ki so potrebni za oceno njenega izvajanja.
The relevant statistical data shall be determined in accordance with the procedure referred to in Article 34(2), and shall be communicated only in so far as they are available and the communication is not likely to involve administrative burdens which would be unjustified.
Ustrezni statistični podatki so določeni v skladu s postopkom iz člena 34(2) in se posredujejo le če so na voljo in če ni verjetno, da bi to posredovanje povzročilo neupravičene administrativne obremenitve.
Member States shall communicate to the Commission any available information on the methods or practices used or suspected of having been used to contravene excise duty legislation which have revealed shortcomings or lacunae in the operation of the administrative cooperation arrangements provided for in this Regulation where it is deemed that such information is of particular interest to other Member States.
Države članice posredujejo Komisiji vse dostopne informacije o metodah in praksah, ki so bile uporabljene, ali obstaja sum, da so bile uporabljene, v nasprotju s trošarinsko zakonodajo in pri katerih so se razkrile pomanjkljivosti ali pravne praznine pri izvajanju upravnega sodelovanja predvidenega v tej uredbi, če ocenijo, da bi taka informacija utegnila posebej zanimati druge države članice.
With a view to evaluating the effectiveness of this system of administrative cooperation in combating tax evasion and tax fraud, Member States may communicate to the Commission any other available information referred to in Article 1.
Zaradi vrednotenja učinkovitosti tega sistema upravnega sodelovanja v boju proti davčni utaji in davčnim goljufijam lahko države članice Komisiji sporočijo katere koli druge dostopne informacije iz člena 1.
The Commission shall forward the information referred to in paragraphs 2, 3 and 4 to the other Member States concerned.
Komisija posreduje informacije iz odstavkov 2, 3 in 4 drugim zadevnim državam članicam.
RELATIONS WITH THIRD COUNTRIES
ODNOSI S TRETJIMI DRŽAVAMI
When the competent authority of a Member State receives information from a third country, that authority may pass the information on to the competent authorities of any Member States which might be interested in it and in any event, to all those which request it, in so far as permitted by assistance arrangements with that particular third country.
Kadar pristojni organ države članice prejme informacije iz tretje države, lahko navedeni organ te informacije prenese pristojnim organom katerihkoli držav članic, ki bi jih informacije lahko zanimale, in vsekakor vsem, ki jih zahtevajo, če to dovoljujejo dogovori o pomoči z zadevno tretjo državo.
Such information may also be passed on to the Commission whenever it is of Community interest.
Če je takšna informacija v interesu Skupnosti, jo lahko posredujejo tudi Komisiji.
Provided the third country concerned has given a legal undertaking to provide the assistance required to gather evidence of the irregular nature of transactions which appear to contravene excise duty legislation, information obtained under this Regulation may be communicated to that third country, with the consent of the competent authorities which supplied the information, in accordance with their domestic provisions applying to the communication of personal data to third countries.
Če se je zadevna tretja država pravno obvezala zagotavljati pomoč pri zbiranju dokazov o nepravilnostih pri transakcijah, za katere se domneva, da so v nasprotju s trošarinsko zakonodajo, se informacije, pridobljene v skladu s to uredbo, lahko posreduje navedeni tretji državi s soglasjem pristojnih organov, ki so dali informacije, in v skladu z njihovimi domačimi določbami, ki se uporabljajo za sporočanje osebnih podatkov tretjim državam.
CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
POGOJI ZA IZMENJAVO INFORMACIJ
Information communicated pursuant to this Regulation shall, as far as possible, be provided by electronic means under the arrangements to be adopted in accordance with the procedure referred to in Article 34(2).
Informacije sporočene na podlagi te uredbe so, kolikor je to mogoče, posredovane z elektronskimi sredstvi v skladu s postopki, sprejetimi po postopku iz člena 34(2).
Requests for assistance, including requests for notifications, and attached documents may be made in any language agreed between the requested and requesting authority.
Zahtevki za pomoč, vključno z zahtevki za uradno obvestilo, in priloženi dokumenti so lahko v katerem koli jeziku, o katerem sta se sporazumela zaprošeni organ in organ prosilec.
The said requests shall be accompanied by a translation into the official language or one of the official languages of the Member State in which the requested authority is established only in special cases when the requested authority gives a reason for asking for such a translation.
Takšnim zahtevkom se priloži prevod v uradni jezik ali v enega od uradnih jezikov države članice, v kateri je ustanovljen zaprošeni organ, samo v posebnih primerih, ko zaprošeni organ poda razlog, zakaj prosi za tak prevod.
The requested authority in one Member State shall provide the requesting authority in another Member State with the information referred to in Article 1 provided that:
Zaprošeni organ v eni državi članici zagotovi organu prosilcu v drugi državi članici informacije iz člena 1, če:
the number and the nature of the request for information made by the requesting authority within a specific period do not impose a disproportionate administrative burden on the requested authority;
število in narava zahtevkov za informacije s strani organa prosilca v določenem obdobju temu zaprošenemu organu ne nalaga nesorazmerne administrativne obremenitve;
the requesting authority has exhausted the usual sources of information which it could have used in the circumstances to obtain the information requested, without running the risk of jeopardising the achievement of the desired end.
je ta organ prosilec izrabil običajne vire informacij, ki bi jih v okoliščinah lahko uporabil za pridobitev potrebnih informacij, brez tveganja, da ogrozi doseganje želenega cilja.
Where mutual assistance involves particular problems leading to excessive costs the requesting and requested authorities may agree on special reimbursement arrangements in the cases in question.
Če vzajemna pomoč vključuje posebne probleme, ki povzročijo čezmerne stroške, se lahko organi prosilci in zaprošeni organi sporazumejo o posebni ureditvi za povračila stroškov pri obravnavanih primerih.
This Regulation shall impose no obligation to have enquiries carried out or to provide information if the laws or administrative practices of the Member State which would have to provide the information do not authorise the competent authority to carry out those enquiries or to collect or use that information for that Member State’s own purposes.
Ta uredba ne nalaga obveznosti izvedbe preiskav ali zagotavljanja informacij, če zakonodaja ali upravne prakse države članice, ki bi morala dati informacije, pristojnim organom ne dovoljujejo izvedbe navedenih preiskav ali zbiranja ali uporabe navedenih informacij za lastne namene države članice.
The competent authority of a Member State may refuse to forward information if the requesting Member State cannot, for legal reasons, provide similar information.
Pristojni organ države članice lahko zavrne posredovanje informacij, če zadevna država članica prosilka iz pravnih razlogov ne more zagotoviti podobnih informacij.
The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or where its disclosure would be contrary to public policy.
Posredovanje informacij se lahko zavrne, če bi povzročilo razkritje poslovne, industrijske ali poklicne tajnosti ali poslovnega procesa, ali če gre za informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
The requested authority shall inform the requesting authority of the grounds for refusing a request for assistance.
Zaprošeni organ obvesti organ prosilca o razlogih za zavrnitev zahtevka za pomoč.
The Commission shall also be informed of the categories of grounds for such refusals on an annual basis for statistical purposes.
Zaradi statistike mora biti Komisija vsako leto obveščena o posameznih vrstah razlogov za zavrnitev.
A minimum threshold triggering a request for assistance may be adopted in accordance with the procedure referred to in Article 34(2).
Spodnja meja sprožitve zahtevka za pomoč se lahko sprejme v skladu s postopkom iz člena 34(2).
It may be used in connection with judicial or administrative proceedings that may involve penalties initiated as a result of infringements of tax law, without prejudice to the general rules and legal provisions governing the right of the defendants and witnesses in such proceedings.
Takšne informacije se lahko uporabljajo pri določanju ocene davčne osnove ali pobiranju in upravni kontroli trošarin, spremljanju gibanja trošarinskih izdelkov, analizi tveganja in preiskavah.
It may also be used to establish other taxes, duties and charges covered by Article 2 of Directive 76/308/EEC.
Lahko se uporabijo v zvezi s sodnimi ali upravnimi postopki, ki lahko vključujejo kazni zaradi kršitev davčnega prava, brez poseganja v splošna pravila in predpise o pravicah tožencev in prič v takih postopkih.Lahko se tudi uporabijo za uvedbo drugih davkov, carin in dajatev iz člena 2 Direktive 76/308/EGS.
Persons duly accredited by the Security Accreditation Authority of the Commission may have access to this information only in so far as this is necessary for care, maintenance and development of the CCN/CSI network.
Osebe, ki jih ustrezno pooblasti urad Komisije za akreditacijo v zvezi z varnostjo, imajo lahko dostop do teh informacij samo, kolikor je to potrebno za oskrbo, vzdrževanje in razvoj omrežja CCN/CSI.