natgillin/translations-raw huggingface dataset:
Pursuant to Council Regulation (EC) No 499/96 of 19 March 1996 opening and providing for the administration of Community tariff quotas for certain fishery products and live horses originating in Iceland [1], Community tariff quotas were opened for such fishery products and live horses.
V skladu z Uredbo Sveta (ES) št. 499/96 z dne 19. marca 1996 o odpiranju in zagotavljanju upravljanja tarifnih kvot Skupnosti za nekatere ribiške proizvode in žive konje s poreklom iz Islandije [1], so se odprle tarifne kvote Skupnosti za tovrstne ribiške produkte in žive konje.
Participation of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovakia and Slovenia (hereinafter the Acceding States) in the European Economic Area was agreed by means of the EEA Enlargement Agreement, signed between the Community and its Member States, Iceland, Liechtenstein, and Norway and the Acceding States on 14 October 2003.
Sodelovanje Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovaške in Slovenije (v nadaljevanju „države pristopnice“) v Evropskem gospodarskem prostoru je bilo dogovorjeno s Sporazumom o širitvi EGP, ki so ga podpisale Skupnost in njene države članice, Islandija, Lihtenštajn, Norveška ter države pristopnice dne 14. oktobra 2003.
Pending the completion of the procedures required for the adoption of the EEA Enlargement Agreement, an Agreement in the form of an Exchange of Letters was agreed, which provides for a provisional application of the EEA Enlargement Agreement.
Do zaključka postopkov, ki so bili potrebni za prilagoditev Sporazuma o širitvi EGP, je bil sklenjen Sporazum v obliki izmenjave pisem, ki določa začasno uporabo Sporazuma o širitvi EGP.
That Agreement has been approved by Decision 2004/368/EC [2].
Ta sporazum je bil sprejet z Uredbo 2004/368/ES [2].
The EEA Enlargement Agreement provides for an additional Protocol to the EC-Iceland Free Trade Agreement of 1972, which provides for a new Community tariff quota for a fishery product.
Sporazum o širitvi EGP predvideva Dodatni protokol k Sporazumu o prosti trgovini med ES in Islandijo iz leta 1972, ki določa novo tarifno kvoto Skupnosti za ribiške proizvode.
That tariff quota should be opened.
Omenjena tarifna kvota se odpre.
The conventional duty of the Common Customs Tariff for that fishery product during the period 15 February to 15 June of each year is ‘free’, and usage of the abovementioned tariff quota is therefore unnecessary during that period.
Ta ribiški produkt je v obdobju od 15. februarja do 15. junija „prost“ konvencionalne dajatve skupne carinske tarife, zato uporaba zgoraj omenjene tarifne kvote v tem obdobju ni potrebna.
Regulation (EC) No 499/96 should be amended accordingly.
Uredba (ES) št. 499/96 se spremeni v skladu z navedenim.
Since the EEA Enlargement Agreement has taken effect from 1 May 2004, this Regulation should be applicable from the same date and should enter into force without delay,
Ker Sporazum o širitvi EGP učinkuje s 1. majem 2004, se ta uredba začne uporabljati istega dne, s takojšnjo uveljavitvijo –
Regulation (EC) No 499/96 is amended as follows:
Uredba (ES) št. 499/96 se spremeni, kakor sledi:
in Article 1 the following paragraph 4 shall be added:
V členu 1 se doda naslednji odstavek:
The benefit of the tariff quota with order number 09.0792 shall not be granted for goods declared for release for free circulation during the period 15 February to 15 June.’;
Ugodnost tarifne kvote pod zaporedno številko 09.0792 se ne dodeli za blago, ki je deklarirano za sprostitev v prost promet v obdobju od 15. februarja do 15. junija.“
the Annex shall be amended in accordance with the Annex to this Regulation.
Priloga se spremeni v skladu s Prilogo k tej uredbi.
For 2004, the annual volume of the tariff quota with order number 09.0792 shall be reduced in proportion to the part of the quota period in whole weeks which has elapsed before the date given in the second paragraph of Article 3.
Za leto 2004 je letni obseg tarifne kvote pod zaporedno številko 09.0792 zmanjšan sorazmerno z deležem kvotnega obdobja vseh tednov, ki so potekli pred datumom, ki je določen v drugem odstavku člena 3.
OJ L 75, 23.3.1996, p. 8.
UL L 75, 23.3.1996, str. 8.
OJ L 130, 29.4.2004, p. 1.
UL L 130, 29.4.2004, str. 1.
In the Annex to Regulation (EC) No 499/96 the following item is inserted:
V Prilogo k Uredbi (ES) št. 499/96 se vstavi naslednja postavka:
Herrings of the species Clupea harengus or Clupea pallasii, frozen, excluding livers and roes, for industrial manufacture [1] [2]
Sledi vrste Clupea harengus ali Clupea pallasii, zamrznjeni, brez jeter in iker, za industrijsko predelavo [1] [2]
Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).
Vnos pod to tarifno podštevilko je predmet pogojev, ki so določeni v ustreznih določbah Skupnosti (glej člene od 291 do 300 Uredbe Komisije (EGS) št. 2454/93 (UL L 253, 11.10.1993, str. 1)).
The benefit of the tariff quota shall not be granted for goods declared for release for free circulation during the period from 15 February to 15 June.’
Ugodnost tarifne kvote pod zaporedno številko 09.0792 se ne dodeli za blago, ki je deklarirano za sprostitev v prost promet v obdobju od 15. februarja do 15. junija.“.
Council Regulation (EC) No 1922/2004
Uredba Sveta (ES) št. 1922/2004
adopting autonomous and transitional measures to open a Community tariff quota for the import of live bovine animals originating in Switzerland
o sprejetju avtonomnih in prehodnih ukrepov za odprtje tarifne kvote Skupnosti za uvoz živega goveda s poreklom iz Švice
Following the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia, and Slovakia to the European Union, the European Community and the Swiss Confederation agreed at the bilateral Summit on 19 May 2004 on the principle that the trade flows in accordance with the preferences granted previously under the bilateral arrangements between the new Member States and Switzerland should be maintained after the enlargement of the European Union.
Evropska skupnost in Švicarska konfederacija sta se po pristopu Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške k Evropski uniji na dvostranskem vrhu 19. maja 2004 dogovorili o načelu, da se trgovinski tokovi v skladu s preferencami, dodeljenimi v okviru dvostranskih sporazumov med novimi državami članicami in Švico, vzdržujejo po širitvi EU.
Parties therefore agreed to proceed with the adaptation of tariff concessions within the framework of the Agreement between the European Community and the Swiss Confederation on trade in agricultural products [1] (hereinafter called the Agreement), which entered into force on 1 June 2002.
Pogodbenici sta se zato dogovorili za nadaljevanje prilagajanja tarifnih koncesij v okviru Sporazuma med Evropsko skupnostjo in Švicarsko konfederacijo o trgovini s kmetijskimi proizvodi [1] (v nadaljnjem besedilu „sporazum“), ki je stopil v veljavo 1. junija 2002.
The adaptation of these concessions, which are listed in Annexes 1 and 2 of the Agreement, include notably the opening of a Community tariff quota for the import of live bovine animals of a weight exceeding 160 kg.
Prilagajanje teh koncesij, naštetih v prilogah 1 in 2 k sporazumu, vključuje predvsem odprtje tarifne kvote Skupnosti za uvoz živega goveda, težkega nad 160 kg.
It has been agreed with the Swiss Confederation that there should be no trade discontinuity.
S Švicarsko konfederacijo je bilo dogovorjeno, da ne sme priti do prekinitve trgovanja.
The procedures for adopting bilaterally a decision to amend Annexes 1 and 2 of the Agreement will not be completed immediately.
Postopki za dvostranski sprejem sklepa o spremembi prilog 1 in 2 k sporazumu ne bodo takoj zaključeni.
In order to ensure that quota benefit is available until the entry into force of the said decision and for reasons of simplification, it is appropriate to open this tariff-quota concession on an autonomous and transitional basis.
Zaradi zagotovitve razpoložljivosti kvotnih ugodnosti pred začetkom veljavnosti zadevnega sklepa in zaradi poenostavitve je to tarifno kvoto primerno odpreti avtonomno in prehodno.
Detailed rules for the implementation of this Regulation and, in particular, the provisions required for quota management should be adopted in accordance with the provisions laid down in Article 32 of Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal [2].
Podrobna pravila za izvajanje te uredbe in še posebej določbe, potrebne za upravljanje kvot, se sprejmejo v skladu z določbami iz člena 32 Uredbe Sveta (ES) št. 1254/1999 z dne 17. maja 1999 o skupni ureditvi trga za goveje in telečje meso [2].
To be eligible for the benefit of these tariff quotas, products should originate in Switzerland in conformity with the rules referred to in Article 4 of the Agreement,
Izdelki morajo za upravičenost do ugodnosti teh tarifnih kvot v skladu s pravili iz člena 4 Pogodbe izvirati iz Švice –
A duty-free Community tariff quota is hereby opened on an autonomous and transitional basis for the period from the date of the entry into force of this Regulation until 30 June 2005 for the import of 4600 heads of any live bovine animal originating in Switzerland weighing more than 160 kg, falling within CN code 01029041, 01029049, 01029051, 01029059, 01029061, 01029069, 01029071 or 01029079.
S to uredbo se avtonomno in prehodno odpira dajatve prosta tarifna kvota Skupnosti za obdobje od začetka veljave te uredbe do 30. junija 2005 za uvoz 4600 glav katerega koli živega goveda s poreklom iz Švice in težkega več kot 160 kg, ki spada v oznake KN 01029041, 01029049, 01029051, 01029059, 01029061, 01029069, 01029071 ali 01029079.
The rules of origin applicable to the products referred to in the first paragraph shall be those provided for in Article 4 of the Agreement.
Pravila o poreklu, ki se uporabljajo za izdelke iz odstavka 1, so določena v členu 4 Sporazuma.
The detailed rules for the implementation of this Regulation shall be adopted in accordance with the provisions laid down in Article 32 of Regulation (EC) No 1254/1999.
Podrobna pravila za izvajanje te uredbe se sprejmejo v skladu z določbami iz člena 32 Uredbe (ES) št. 1254/1999.
Council Regulation (EC) No 1923/2004
Uredba Sveta (ES) št. 1923/2004
establishing certain concessions for the Swiss Confederation in the form of Community tariff quotas for certain processed agricultural products
o določitvi nekaterih koncesij za Švicarsko konfederacijo v obliki tarifnih kvot Skupnosti za nekatere predelane kmetijske proizvode
Having regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia, and Slovakia, and in particular Article 6(1) thereof,
ob upoštevanju Akta o pristopu Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške in zlasti člena 6(1) Akta,
Within the framework of the preferential Agreement between the European Economic Community and the Swiss Confederation [1] concluded by Regulation (EEC) No 2840/72 [2] a concession regarding processed agricultural products was granted to that country.
V okviru preferencialnega Sporazuma med Evropsko gospodarsko skupnostjo in Švicarsko konfederacijo [1], ki je bil sklenjen z Uredbo (EGS) št. 2840/72 [2], se je tej državi dodelila koncesija za predelane kmetijske proizvode.
Following the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, the said concession should be adapted to take account of the specific arrangements which existed for trade in processed agricultural products between these ten countries, on the one hand, and Switzerland, on the other.
Po pristopu Češke, Estonije, Cipra, Latvije, Litve, Madžarske, Malte, Poljske, Slovenije in Slovaške je treba prilagoditi omenjeno koncesijo zaradi posebnih trgovinskih režimov za predelane kmetijske proizvode med temi desetimi državami na eni strani in Švico na drugi strani.
To accomplish this, negotiations were completed on 25 June 2004 regarding the signature of an agreement which would make the adaptations to the abovementioned preferential agreement needed to take account of the effects of the enlargement of the European Union.
V ta namen so bila 25. junija 2004 zaključena pogajanja glede podpisa sporazuma, ki bi predvidel potrebne prilagoditve omenjenega preferencialnega sporazuma zaradi upoštevanja učinkov širitve Evropske unije.
However, as time was too short, the agreement could not enter into force for 1 May 2004, and in such circumstances the Community has to adopt the measures needed to resolve the situation.
Vendar zaradi pomanjkanja časa ta sporazum ni mogel začeti veljati 1. maja 2004, zaradi česar naj Skupnost sprejme ukrepe, potrebne za ureditev tega položaja.
The measures are to take the form of an autonomous Community tariff quota covering the preferential tariff concessions applied under the agreement to the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
Ti ukrepi naj se sprejmejo v obliki avtonomnih tarifnih kvot Skupnosti, ki pokrivajo preferencialne tarifne koncesije, ki so se uporabljale po Sporazumu za Češko, Estonijo, Ciper, Latvijo, Litvo, Madžarsko, Malto, Poljsko, Slovenijo in Slovaško.
A tariff quota was set in 2004 for the same product under order No 09.0914 by Commission Regulation (EC) No 2232/2003 [3].
Tarifna kvota je bila za isti proizvod odprta leta 2004 pod zaporedno številko 09.0914 z Uredbo Komisije (ES) št. 2232/2003 [3].
The new tariff quota is in addition to the existing concession.
Nova tarifna kvota se doda k obstoječi koncesiji.
The Swiss Confederation has also given a political undertaking, subject to reciprocity, to adopt independent transitional measures in favour of the Community having legal effect from 1 May 2004,
Švicarska konfederacija je s pridržkom vzajemnosti podala politično zavezo, da bo sprejela avtonomne prehodne ukrepe v prid Skupnosti s pravnim učinkom od 1. maja 2004 –
From 1 May to 31 December 2004, the merchandise originating in Switzerland listed in the Annex is subject to an open tariff quota according to the conditions specified.
Od 1. maja do 31. decembra 2004 se za blago s poreklom iz Švice in je našteto v Prilogi pod predvidenimi pogoji uporabljajo odprte tarifne kvote.
The quota referred to in Article 1 is to be administered by the Commission in accordance with Articles 308a, 308b and 308c of Commission Regulation (EEC) No 2454/93 of 2 July 1993 [4].Article 3
S kvotami iz člena 1 upravlja Komisija v skladu s členi 308(a), 308(b) in 308(c) Uredbe Komisije (EGS) št. 2454/93 z dne 2. julija 1993 [4].Člen 3
OJ L 300, 31.12.1972, p. 188.
UL L 300, 31.12.1972, str. 188.
OJ L 339, 24.12.2003, p. 20.
UL L 339, 24.12.2003, str. 20.
Regulation as amended by Regulation (EC) No 2286/2003 (OJ L 343, 31.12.2003, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 2286/2003 (UL L 343, 31.12.2003, str. 1).
OPEN PREFERENTIAL TARIFF QUOTA
ODPRTE PREFERENCIALNE TARIFNE KVOTE
Description of the goods
Oznaka KN
Autonomous quota
Avtonomna kvota
Rate of duty applicable
Dajatev, ki se uporablja
Following year
Naslednje leto
Food preparations not elsewhere specified or included, containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
Živila/drugo, ki ne vsebuje mlečnih maščob, saharoze, izoglukoze, glukoze ali škroba ali ki vsebujejo manj kot 1,5 mas. % mlečnih maščob, 5 mas. % saharoze ali izoglukoze, 5 mas. % glukoze ali škroba
Order number CN code
Zaporedna številka
Commission Regulation (EC) No 1924/2004
Uredba Komisije (ES) št. 1924/2004
of 4 November 2004
z dne 4. novembra 2004
Done at Brussels, 4 November 2004.
V Bruslju, 4. novembra 2004
to Commission Regulation of 4 November 2004 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 4. novembra 2004 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1925/2004
Uredba Komisije (ES) št. 1925/2004
laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax
o določitvi podrobnih pravil za izvajanje nekaterih določb Uredbe Sveta (ES) št. 1798/2003 o upravnem sodelovanju na področju davka na dodano vrednost
Having regard to Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value-added tax and repealing Regulation (EEC) No 218/92 [1] and, in particular Articles 18, 35 and 37 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost in razveljavitvi Uredbe (EGS) št. 218/92 [1] in zlasti členov 18, 35 in 37 Uredbe,
The provisions on VAT administrative cooperation laid down in Regulation (EEC) No 218/92 and Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums [2] have been merged and strengthened in Regulation (EC) No 1798/2003.
Določbe o upravnem sodelovanju na področju DDV, predvidene v Uredbi (EGS) št. 218/92 in Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 o medsebojni pomoči pristojnih organov držav članic na področju neposredne obdavčitve, nekaterih trošarin in obdavčitve zavarovalnih premij [2], so združene in okrepljene v Uredbi (ES) št. 1798/2003.
It is necessary to specify the exact categories of information to be exchanged without prior request, as well as the frequency with which those exchanges are to be made, and the relevant practical arrangements.
Treba je določiti točne kategorije informacij za izmenjavo brez predhodnega zahtevka, pogostnost izmenjav informacij in praktične ureditve.
Arrangements should be laid down for the provision of information communicated pursuant to Regulation (EC) No 1798/2003 by electronic means.
Treba je tudi določiti ureditve za zagotavljanje informacij, ki se sporočajo po elektronski poti na podlagi Uredbe (ES) št. 1798/2003.
Finally, it is necessary to establish a list of the statistical data needed for the evaluation of Regulation (EC) No 1798/2003.
Nazadnje je treba izdelati seznam statističnih podatkov, potrebnih za oceno Uredbe (ES) št. 1798/2003.
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,
Ukrepi iz te odločbe so v skladu z mnenjem Stalnega odbora za upravno sodelovanje –
This Regulation lays down detailed rules for implementing Articles 18, 35 and 37 of Regulation (EC) No 1798/2003.
Ta uredba določa podrobna pravila za izvajanje členov 18, 35 in 37 Uredbe (ES) št. 1798/2003.
‘missing trader’ shall mean a trader registered as a taxable person for VAT purposes who, potentially with a fraudulent intent, acquires or purports to acquire goods or services without payment of VAT and supplies these goods or services with VAT, but does not remit the VAT due to the appropriate national authority.
„neplačujoči gospodarski subjekt“ pomeni gospodarski subjekt, registriran kot davčni zavezanec za DDV, ki morebiti z goljufivim namenom pridobi blago ali storitve ali to simulira, brez plačila DDV in dobavlja to blago ali storitve z DDV, vendar ne plača dolgovanega DDV ustreznemu državnemu organu;
‘to hijack a VAT registration’ shall mean to use another trader’s VAT registration number illicitly.
„poneveriti številko registracije DDV“ pomeni nezakonito uporabljati DDV registracijsko številko drugega gospodarskega subjekta.
Categories of information to be exchanged without prior request
Kategorije izmenjave informacij brez predhodnega zahtevka
The categories of information to be the subject of automatic or structured automatic exchange, in accordance with Article 17 of Regulation (EC) No 1798/2003, shall be the following:
Kategorije informacij, ki so predmet avtomatične ali strukturirane avtomatične izmenjave v skladu s členom 17 Uredbe št. 1798/2003, so naslednje:
information on non-established traders;
informacije o davčnih zavezancih brez sedeža;
information on new means of transport;
informacije o novih prevoznih sredstvih;
information concerning distance selling not subject to VAT in the Member State of origin;
informacije o prodaji na daljavo, ki ni predmet DDV v državi članici porekla;
information concerning intra-Community transactions presumed to be irregular;
informacije o transakcijah znotraj Skupnosti, ki so domnevno nepravilne;
information on (potential) ‘missing traders’.
informacije o (možnih) „neplačujočih gospodarskih subjektih“.
Subcategories of information to be exchanged without prior request
Podkategorije izmenjave informacij brez predhodnega zahtevka
In respect of non-established traders the information shall relate to the following:
Glede davčnih zavezancev brez sedeža izmenjava informacij zadeva:
the allocation of VAT identification numbers to taxable persons established in another Member State;
dodelitev identifikacijskih številk DDV davčnim zavezancem s sedežem v drugi državi članici;
VAT refunds to taxable persons not established in the territory of the country, pursuant to Council Directive 79/1072/EEC [3].
podrobnosti o vračilu DDV davčnim zavezancem brez sedeža na ozemlju države na podlagi Direktive Sveta 79/1072/EGS [3].
In respect of new means of transport, the information shall relate to the following:
Glede novih prevoznih sredstev izmenjava informacij zadeva:
supplies exempted in accordance with Article 28c(A)(b) of Council Directive 77/388/EEC [4], of new means of transport as defined in Article 28a(2), by persons regarded as taxable persons pursuant to Article 28a(4) who are registered for VAT;
izvzetje v skladu s členom 28c(A)(b) Direktive Sveta 77/388/EGS [4] dobav novih prevoznih sredstev, kakor so opredeljene v členu 28a(2), ki jih izvedejo osebe, ki veljajo za davčne zavezance v skladu s členom 28a(4) ter so registrirane za DDV;
supplies exempted in accordance with Article 28c(A)(b) of Directive 77/388/EEC, of new vessels and aircraft as defined in Article 28a(2), by taxable persons registered for VAT, other than those mentioned under point (a), to persons not registered for VAT;
izvzetje v skladu s členom 28c(A)(b) Direktive 77/388/EGS dobav novih ladij in letal, kakor so opredeljene v členu 28a(2), ki jih izvedejo davčni zavezanci, registrirani za DDV, razen tistih, navedenih pod točko (a), osebam, ki niso registrirane za DDV;
supplies exempted in accordance with Article 28c(A)(b) of Directive 77/388/EEC, of new motorised land vehicles as defined in Article 28a(2), by taxable persons registered for VAT, other than those mentioned under point (a), to persons not registered for VAT.
izvzetje v skladu s členom 28c(A)(b) Direktive 77/388/EGS dobav novih motoriziranih kopenskih vozil, kakor so opredeljene v členu 28a(2), ki jih izvedejo davčni zavezanci, registrirani za DDV, razen tistih, navedenih pod točko (a), osebam, ki niso registrirane za DDV.
In respect of distance selling not subject to VAT in the Member State of origin, the information shall relate to the following:
Glede informacij o prodaji na daljavo, ki ni predmet DDV v državi članici porekla, izmenjava informacij zadeva:
supplies above the threshold provided for in Article 28b(B)(2) of Directive 77/388/EEC;
dobave nad pragom, določenim v členu 28b(B)(2) Direktive 77/388/EGS;
supplies below the threshold provided for in Article 28b(B)(2) of Directive 77/388/EEC, where the taxable person opts for taxation in the Member State of destination in accordance with Article 28b(B)(3) of that Directive.
dobave pod pragom, določenim v členu 28b(B)(2) Direktive 77/388/EGS, kadar se davčni zavezanec odloči za obdavčitev v namembni državi članici v skladu s členom 28b(B)(3) navedene direktive.