natgillin/translations-raw huggingface dataset:
in relation to the production of excise goods as referred to in Article 7(2)(c): the person producing the excise goods and, in the case of irregular production, any other person involved in their production;
v zvezi s proizvodnjo trošarinskega blaga iz člena 7(2)(c): oseba, ki proizvaja trošarinsko blago ali, v primeru nepravilne proizvodnje, katera koli druga oseba, vključena v njegovo proizvodnjo;
in relation to the importation of excise goods as referred to in Article 7(2)(d): the person who declares the excise goods or on whose behalf they are declared upon importation and, in the case of irregular importation, any other person involved in the importation.
v zvezi z uvozom trošarinskega blaga iz člena 7(2)(d): oseba, ki prijavi trošarinsko blago ali v imenu katere se to blago prijavi ob uvozu oziroma, v primeru nepravilnega uvoza, katera koli druga oseba, povezana z uvozom.
Where several persons are liable for payment of one excise duty debt, they shall be jointly and severally liable for such debt.
Kadar je več oseb zavezanih plačilu enega trošarinskega dolga, so te solidarno zavezane k plačilu takšnega dolga.
The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in the Member State where release for consumption takes place.
Uporabljajo se tisti pogoji obveznosti plačila in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v državi članici, kjer se blago sprosti v porabo.
Excise duty shall be levied and collected and, where appropriate, reimbursed or remitted according to the procedure laid down by each Member State.
Trošarina se obračuna in pobere, ter, kadar je to primerno, vrne ali odpusti v skladu s postopki posamezne države članice.
Member States shall apply the same procedures to national goods and to those from other Member States.
Države članice uporabljajo enake postopke za domače blago in blago iz drugih držav članic.
Where an irregularity has occurred during a movement of excise goods under a duty suspension arrangement, giving rise to their release for consumption in accordance with Article 7(2)(a), the release for consumption shall take place in the Member State where the irregularity occurred.
Če je med gibanjem trošarinskega blaga pod režimom odloga plačila trošarine prišlo do nepravilnosti, zaradi česar je bilo trošarinsko blago sproščeno v porabo v skladu s členom 7(2)(a), se trošarinsko blago sprosti v porabo v državi članici, kjer se je nepravilnost zgodila.
Where an irregularity has been detected during a movement of excise goods under a duty suspension arrangement, giving rise to their release for consumption in accordance with Article 7(2)(a), and it is not possible to determine where the irregularity occurred, it shall be deemed to have occurred in the Member State in which and at the time when the irregularity was detected.
Če se je med gibanjem trošarinskega blaga pod režimom odloga plačila trošarine odkrila nepravilnost, zaradi česar je bilo trošarinsko blago sproščeno v porabo v skladu s členom 7(2)(a), in ni mogoče ugotoviti, kje je prišlo do nepravilnosti, velja, da se je zgodila v državi članici in v času, ko je bila ugotovljena.
In the situations referred to in paragraphs 1 and 2, the competent authorities of the Member States where the goods have been or are deemed to have been released for consumption shall inform the competent authorities of the Member State of dispatch.
V primerih iz odstavkov 1 in 2 obvestijo pristojni organi države članice, v kateri je bilo blago sproščeno v porabo ali šteje, da je bilo sproščeno v porabo, pristojne organe odpremne države članice.
Where excise goods moving under a duty suspension arrangement have not arrived at their destination and no irregularity giving rise to their release for consumption in accordance with Article 7(2)(a) has been detected during the movement, an irregularity shall be deemed to have occurred in the Member State of dispatch and at the time when the movement began, unless, within a period of four months from the start of the movement in accordance with Article 20(1), evidence is provided to the satisfaction of the competent authorities of the Member State of dispatch of the end of the movement in accordance with Article 20(2), or of the place where the irregularity occurred.
Če trošarinsko blago pod režimom odloga plačila trošarine ne prispe v namembni kraj in če med gibanjem ni bila odkrita nobena nepravilnost, zaradi česar bi bilo trošarinsko blago sproščeno v porabo v skladu s členom 7(2)(a), velja, da je bila nepravilnost storjena v odpremni državi članici in v trenutku, ko se je gibanje začelo, razen če se v štirih mesecih po začetku gibanja v skladu s členom 20(1) pristojnim organom odpremne države članice predloži dokaz o koncu gibanja v skladu s členom 20(2) ali o kraju, kjer je bila nepravilnost storjena.
Where the person who guaranteed the payment in accordance with Article 18 has not been, or could not have been, informed that the goods have not arrived at their destination, a period of one month from the date of communication of this information by the competent authorities of the Member State of dispatch shall be granted to enable him to provide evidence of the end of the movement in accordance with Article 20(2), or of the place where the irregularity occurred.
Če oseba, ki je zagotovila plačilo v skladu s členom 18, ni vedela, da blago ni prispelo v namembni kraj, ali pa obstaja možnost, da tega ni vedela, se ji odobri enomesečni rok od dneva, ko ji pristojni organi odpremne države članice to sporočijo, da bi lahko predložila dokaz o koncu gibanja v skladu s členom 20(2) oziroma o kraju, kjer je bila nepravilnost storjena.
However, in the situations referred to in paragraphs 2 and 4, if, before the expiry of a period of three years from the date on which the movement began, in accordance with Article 20(1), it is ascertained in which Member State the irregularity actually occurred, the provisions of paragraph 1 shall apply.
Če pa se v primerih iz odstavkov 2 in 4 pred potekom treh let od začetka gibanja v skladu s členom 20(1) ugotovi, v kateri državi članici se je dejansko zgodila nepravilnost, se uporabijo določbe iz odstavka 1.
In these situations, the competent authorities of the Member State where the irregularity occurred shall inform the competent authorities of the Member State where the excise duty was levied, which shall reimburse or remit it as soon as evidence of the levying of the excise duty in the other Member State has been provided.
V teh primerih pristojni organi države članice, v kateri se je zgodila nepravilnost, obvestijo pristojne organe države članice, v kateri se je trošarina pobrala, ti pa jo povrnejo ali odpustijo, takoj ko druga država članica predloži dokaz, da je trošarino pobrala.
For the purposes of this Article, ‘irregularity’ shall mean a situation occurring during a movement of excise goods under a duty suspension arrangement, other than the one referred to in Article 7(4), due to which a movement, or a part of a movement of excise goods, has not ended in accordance with Article 20(2).
Za namene tega člena „nepravilnost“ pomeni okoliščine med gibanjem trošarinskega blaga pod režimom odloga plačila trošarine, zaradi katerih se gibanje oziroma del gibanja trošarinskega blaga ni končalo v skladu s členom 20(2), razen okoliščine iz člena 7(4).
Reimbursement and remission
Povračilo in odpustitev
In addition to the cases referred to in Article 33(6), Article 36(5), and Article 38(3), as well as those provided for by the Directives referred to in Article 1, excise duty on excise goods which have been released for consumption may, at the request of a person concerned, be reimbursed or remitted by the competent authorities of the Member State where those goods were released for consumption in the situations fixed by the Member States and in accordance with the conditions that Member States shall lay down for the purpose of preventing any possible evasion or abuse.
Poleg primerov iz členov 33(6), 36(5) ter 38(3) ter členov iz direktiv, navedenih v členu 1, lahko pristojni organi države članice, v kateri je bilo to blago sproščeno v porabo v primerih, ki jih je določila država članica, in v skladu s pogoji, ki jih države članice določijo, da bi preprečile kakršno koli utajo ali zlorabo, trošarino na trošarinsko blago, sproščeno v porabo, na zahtevo zadevne osebe povrnejo ali odpustijo.
Such reimbursement or remission may not give rise to exemptions other than those provided for in Article 12 or by one of the Directives referred to in Article 1.
Tako vračilo ali odpustitev ne smeta povzročiti oprostitev, razen tistih, določenih v členu 12 in v kateri od direktiv iz člena 1.
Excise goods shall be exempted from payment of excise duty where they are intended to be used:
Trošarina se ne plačuje za trošarinsko blago, namenjeno:
in the context of diplomatic or consular relations;
da se uporabi v okviru diplomatskih ali konzularnih odnosov;
by international organisations recognised as such by the public authorities of the host Member State, and by members of such organisations, within the limits and under the conditions laid down by the international conventions establishing such organisations or by headquarters agreements;
da ga uporabijo mednarodne organizacije, ki jih javne oblasti države članice gostiteljice priznajo kot take, in člani takšnih organizacij v mejah in pod pogoji, določenimi v mednarodnih konvencijah o ustanovitvi teh organizacij ali v sporazumih o sedežu;
by the armed forces of any State party to the North Atlantic Treaty other than the Member State within which the excise duty is chargeable, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens;
da ga uporabijo oborožene sile vsake države članice Severnoatlantske pogodbe, ki ni država članica, v kateri nastane obveznost plačila trošarine, za potrebe teh sil, civilnega osebja, ki jih spremlja, ali za oskrbo njihovih menz in kantin;
by the armed forces of the United Kingdom stationed in Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus dated 16 August 1960, for the use of those forces, for the civilian staff accompanying them or for supplying their messes or canteens;
da ga uporabijo oborožene sile Združenega kraljestva, ki so v skladu s Pogodbo o ustanovitvi Republike Ciper z dne 16. avgusta 1960 nameščene na Cipru, za potrebe teh sil, civilnega osebja, ki jih spremlja, ali za oskrbo njihovih menz in kantin;
for consumption under an agreement concluded with third countries or international organisations provided that such an agreement is allowed or authorised with regard to exemption from value added tax.
da se porabi v skladu s sporazumom, sklenjenim s tretjimi državami ali mednarodnimi organizacijami, če je tak sporazum dovoljen ali potrjen glede oprostitve plačila davka na dodano vrednost.
Exemptions shall be subject to conditions and limitations laid down by the host Member State.
Za oprostitve veljajo pogoji in omejitve, ki jih določi država članica gostiteljica.
Member States may grant the exemption by means of a refund of excise duty.
Države članice lahko odobrijo oprostitve kot vračilo trošarine.
Without prejudice to Article 21(1), excise goods moving under a duty suspension arrangement to a consignee referred to in Article 12(1) shall be accompanied by an exemption certificate.
Brez poseganja v člen 21(1) trošarinsko blago, ki je pod režimom odloga plačila trošarine namenjeno prejemniku iz člena 12(1), spremlja potrdilo o oprostitvi.
The Commission shall, in accordance with the procedure referred to in Article 43(2), lay down the form and content of the exemption certificate.
Komisija v skladu s postopkom iz člena 43(2) določi obliko in vsebino potrdila o oprostitvi.
The procedure laid down in Articles 21 to 27 shall not apply to the movements of excise goods under a duty suspension arrangement to the armed forced referred to in Article 12(1)(c), if they are covered by a procedure which is directly based on the North Atlantic Treaty.
Postopek iz členov 21 do 27 se ne uporablja za gibanja trošarinskega blaga pod režimom odloga plačila trošarine, namenjenega oboroženim silam iz člena 12(1)(c), za katerega velja postopek, ki neposredno temelji na Severnoatlantski pogodbi.
However, Member States may provide that the procedure laid down in Articles 21 to 27 shall be used for such movements taking place entirely on their territory or, by agreement between the Member States concerned, between their territories.
Vendar države članice lahko določijo, da se postopek iz členov 21 do 27 uporablja za takšna gibanja, ki se odvijajo izključno na njihovem ozemlju ali – po dogovoru med zadevnimi državami članicami – med njihovimi ozemlji.
Member States may exempt from payment of excise duty excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers to a third territory or to a third country taking a flight or sea-crossing.
Države članice lahko oprostijo plačilo trošarine za trošarinsko blago, ki ga dobavijo brezcarinske prodajalne in ga potniki na poletu ali morski plovbi v osebni prtljagi odnesejo na tretje ozemlje ali v tretjo državo.
Goods supplied on board an aircraft or ship during the flight or sea-crossing to a third territory or a third country shall be treated in the same way as goods supplied by tax-free shops.
Blago, dobavljeno na letalu ali ladji med poletom ali morsko plovbo na tretje ozemlje ali v tretjo državo, se obravnava enako kakor blago, ki ga dobavljajo brezcarinske prodajalne.
Member States shall take the measures necessary to ensure that the exemptions provided for in paragraphs 1 and 2 are applied in such a way as to prevent any possible evasion, avoidance or abuse.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se oprostitve iz odstavkov 1 in 2 uporabljajo tako, da se preprečijo morebitne utaje, izogibanja ali zlorabe.
Member States which, at 1 July 2008, have tax-free shops situated elsewhere than within an airport or port may, until 1 January 2017, continue to exempt from excise duty excise goods supplied by such shops and carried away in the personal luggage of travellers to a third territory or to a third country.
Države članice, ki imajo 1. julija 2008 brezcarinske prodajalne, ki se ne nahajajo na letališču ali v pristanišču, lahko do 1. januarja 2017 oprostijo plačilo trošarine za trošarinsko blago, ki ga dobavijo brezcarinske prodajalne in ga potniki v osebni prtljagi odnesejo na tretje ozemlje ali v tretjo državo.
For the purposes of this Article, the following definitions shall apply:
V tem členu se uporabljajo naslednje opredelitve:
‘tax-free shop’ means any establishment situated within an airport or port which fulfils the conditions laid down by the competent authorities of the Member States, pursuant in particular to paragraph 3;
„brezcarinska prodajalna“ pomeni vsako poslovalnico na letališču ali v pristanišču, ki izpolnjuje pogoje, ki jih določijo pristojni organi držav članic, zlasti na podlagi odstavka 3;
‘traveller to a third territory or to a third country’ means any passenger holding a transport document, for air or sea travel, stating that the final destination is an airport or port situated in a third territory or a third country.
„potnik, ki potuje na tretje ozemlje ali v tretjo državo“ pomeni vsakega potnika z dokumentom za potovanje po zraku ali morju, ki dokazuje, da je neposredni končni namembni kraj letališče ali pristanišče na tretjem ozemlju ali v tretji državi.
PRODUCTION, PROCESSING AND HOLDING
PROIZVODNJA, PREDELAVA IN SKLADIŠČENJE
Each Member State shall determine its rules concerning the production, processing and holding of excise goods, subject to this Directive.
Vsaka država članica določi pravila glede proizvodnje, predelave in skladiščenja trošarinskega blaga, za katero velja ta direktiva.
The production, processing and holding of excise goods, where the excise duty has not been paid, shall take place in a tax warehouse.
Proizvodnja, predelava in skladiščenje trošarinskega blaga, za katerega trošarina še ni plačana, se opravljajo v trošarinskem skladišču.
The opening and operation of a tax warehouse by an authorised warehousekeeper shall be subject to authorisation by the competent authorities of the Member State where the tax warehouse is situated.
Za odprtje in delovanje trošarinskega skladišča mora imetnik trošarinskega skladišča pridobiti dovoljenje pristojnih organov države članice, v kateri je trošarinsko skladišče.
Such authorisation shall be subject to the conditions that the authorities are entitled to lay down for the purposes of preventing any possible evasion or abuse.
To dovoljenje je v skladu s pogoji, ki jih oblasti smejo določiti zaradi preprečitve kakršne koli utaje ali zlorabe.
An authorised warehousekeeper shall be required to:
Imetnik trošarinskega skladišča mora:
provide, if necessary, a guarantee to cover the risk inherent in the production, processing and holding of excise goods;
po potrebi zagotoviti zavarovanje za kritje tveganj, povezanih s proizvodnjo, predelavo in skladiščenjem trošarinskega blaga;
comply with the requirements laid down by the Member State within whose territory the tax warehouse is situated;
ravnati v skladu z zahtevami, ki jih določi država članica, na ozemlju katere je trošarinsko skladišče;
keep, for each tax warehouse, accounts of stock and movements of excise goods;
za vsako trošarinsko skladišče voditi evidenco zalog in gibanja trošarinskega blaga;
enter into his tax warehouse and enter in his accounts at the end of their movement all excise goods moving under a duty suspension arrangement, except where Article 17(2) applies;
v svoje trošarinsko skladišče vnesti in ob koncu gibanja vpisati v evidenco vse trošarinsko blago, ki se giba pod režimom odloga plačila trošarine, razen, kjer se uporablja člen 17(2);
consent to all monitoring and stock checks.
privoliti v vsak nadzor in preverjanje zalog.
The conditions for the guarantee referred to in point (a) shall be set by the competent authorities of the Member State in which the tax warehouse is authorised.
Pogoje zavarovanja iz točke (a) določijo pristojni organi države članice, ki izda dovoljenje za trošarinsko skladišče.
MOVEMENT OF EXCISE GOODS UNDER SUSPENSION OF EXCISE DUTY
GIBANJE TROŠARINSKEGA BLAGA POD REŽIMOM ODLOGA PLAČILA TROŠARINE
Excise goods may be moved under a duty suspension arrangement within the territory of the Community, including where the goods are moved via a third country or a third territory:
Trošarinsko blago se lahko giba pod režimom odloga plačila trošarine na ozemlju Skupnosti, tudi kadar se blago giba prek tretje države ali tretjega ozemlja:
from a tax warehouse to:
od trošarinskega skladišča do:
another tax warehouse;
drugega trošarinskega skladišča:
a registered consignee;
registriranega prejemnika;
a place where the excise goods leave the territory of the Community, as referred to in Article 25(1);
kraja, kjer trošarinsko blago zapusti ozemlje Skupnosti, kot je navedeno v členu 25(1);
a consignee referred to in Article 12(1), where the goods are dispatched from another Member State;
prejemnika iz člena 12(1), kadar je blago odpremljeno iz druge države članice;
from the place of importation to any of the destinations referred to in point (a), where the goods are dispatched by a registered consignor.
od kraja uvoza do katerega koli namembnega kraja iz točke (a), kadar blago odpremi registrirani pošiljatelj.
For the purposes of this Article, ‘place of importation’ means the place where the goods are when they are released for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92.
Za namene tega člana „kraj uvoza“ pomeni kraj, kjer se nahaja blago, ko se sprosti v prosti promet v skladu s členom 79 Uredbe (EGS) št. 2913/92.
By way of derogation from paragraph 1(a)(i) and (ii) and (b) of this Article, and except in the situations referred to in Article 19(3), the Member State of destination may, under the conditions which it lays down, allow excise goods to be moved under a duty suspension arrangement to a place of direct delivery situated on its territory, where that place has been designated by the authorised warehousekeeper in the Member State of destination or by the registered consignee.
Z odstopanjem od točk (i) in (ii) odstavka 1(a) in odstavka 1(b) tega člena in razen primera iz člena 19(3) lahko namembna država članica pod pogoji, ki jih lahko sama določi, dovoli gibanje trošarinskega blaga pod režimom odloga plačila trošarine do kraja neposredne dobave, ki je na njenem ozemlju, kadar ta kraj določi imetnik trošarinskega skladišča v namembni državi članici ali registrirani prejemnik.
That authorised warehousekeeper or that registered consignee shall remain responsible for submitting the report of receipt referred to in Article 24(1).
Ta imetnik trošarinskega skladišča ali ta registrirani prejemnik je še naprej odgovoren za predložitev poročila o prejemu iz člena 24(1).
Paragraphs 1 and 2 shall also apply to movements of excise goods at a zero rate which have not been released for consumption.
Odstavka 1 in 2 se uporabljata tudi za gibanje trošarinskega blaga, za katero je predpisana ničelna trošarinska stopnja in ki ni sproščeno v porabo.
The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty be covered by a guarantee provided by the authorised warehousekeeper of dispatch or the registered consignor.
Pristojni organi odpremne države članice zahtevajo pod pogoji, ki jih sami določijo, da se tveganje, ki izhaja iz gibanja trošarinskega blaga pod režimom odloga plačila trošarine, zavaruje z zavarovanjem, ki ga zagotovi imetnik odpremnega trošarinskega skladišča ali registrirani pošiljatelj.
By way of derogation from paragraph 1, the competent authorities of the Member State of dispatch, under the conditions fixed by them, may allow the guarantee referred to in paragraph 1 to be provided by the transporter or carrier, the owner of the excise goods, the consignee, or jointly by two or more of these persons and the persons mentioned in paragraph 1.
Z odstopanjem od odstavka 1 lahko pristojni organi odpremne države članice pod pogoji, ki jih sami določijo, omogočijo, da zavarovanje iz odstavka 1 zagotovi prevoznik ali letalski prevoznik, lastnik trošarinskega blaga, prejemnik ali skupaj dva ali več izmed teh oseb in oseb iz odstavka 1.
The guarantee shall be valid throughout the Community.
Zavarovanje velja na celotnem območju Skupnosti.
Its detailed rules shall be laid down by the Member States.
Podrobna pravila v zvezi z zavarovanjem določijo države članice.
The Member State of dispatch may waive the obligation to provide the guarantee in respect of the following movements of excise goods under a duty suspension arrangement:
Odpremna država članica lahko opusti obveznost zagotavljanja zavarovanja pri naslednjem gibanju trošarinskega blaga pod režimom odloga plačila trošarine:
movements which take place entirely on its territory;
gibanje, ki se v celoti izvaja na njenem ozemlju;
where the other Member States concerned so agree, movements of energy products within the Community by sea or by fixed pipeline.
gibanje energentov znotraj Skupnosti po morju ali po fiksnih cevovodih, kadar se druge zadevne države članice s tem strinjajo.
A registered consignee may neither hold nor dispatch excise goods under a duty suspension arrangement.
Registrirani prejemnik ne sme niti skladiščiti niti odpremljati trošarinskega blaga pod režimom odloga plačila trošarine.
A registered consignee shall comply with the following requirements:
Registrirani prejemnik izpolni naslednje zahteve:
before dispatch of the excise goods, guarantee payment of excise duty under the conditions fixed by the competent authorities of the Member State of destination;
pred odpremo trošarinskega blaga jamči plačilo trošarine pod pogoji, ki jih določijo pristojni organi namembne države članice;
at the end of the movement, enter in his accounts excise goods received under a duty suspension arrangement;
ob koncu gibanja v evidenco vnese trošarinsko blago, ki ga je prejel pod režimom odloga plačila trošarine;