natgillin/translations-raw huggingface dataset:
By way of derogation from paragraph 1, in the absence of the report of receipt or the report of export for reasons other than those mentioned in Article 27, alternative proof of the end of a movement of excise goods under a duty suspension arrangement may be provided, in the cases referred to in Article 17(1)(a)(i), (ii) and (iv), Article 17(1)(b) and Article 17(2), through an endorsement by the competent authorities of the Member State of destination, based on appropriate evidence, that the excise goods dispatched have reached their stated destination or, in the case referred to in Article 17(1)(a)(iii), through an endorsement by the competent authorities of the Member State in which the customs office of exit is located, certifying that the excise goods have left the territory of the Community.
Z odstopanjem od odstavka 1, kadar ni poročila o prejemu ali poročila o izvozu zaradi razlogov, ki so drugačni od razlogov iz člena 27, se lahko predloži drugačno dokazilo o koncu gibanja trošarinskega blaga pod režimom odloga plačila trošarine, ki ga v primerih iz člena 17(1)(a)(i), (ii) in (iv), 17(1)(b) in 17(2), overovijo pristojni organi namembne države članice in ki temelji na ustreznem dokazu, da je trošarinsko blago prispelo na navedeni namembni kraj, ali ki ga v primeru iz točke (iii) člena 17(1)(a) overovijo pristojni organi države članice, v kateri je carinski urad izstopa, ter potrjuje, da je trošarinsko blago zapustilo ozemlje Skupnosti.
A document submitted by the consignee containing the same data as the report of receipt or the report of export shall constitute appropriate evidence for the purposes of the first subparagraph.
Dokument, ki ga predloži prejemnik in vsebuje enake podatke kot poročilo o prejemu ali poročilo o izvozu, je ustrezen dokaz za namene prvega pododstavka.
Where appropriate evidence has been accepted by the competent authorities of the Member State of dispatch, it shall end the movement in the computerised system.
Če so pristojni organi države članice izvoza sprejeli ustrezna dokazila, v računalniško podprtem sistemu dokončno zaključijo gibanje.
The Commission shall, in accordance with the procedure referred to in Article 43(2), adopt measures to determine:
Komisija v skladu s postopkom iz člena 43(2) sprejme ukrepe, da se določijo:
the structure and content of the messages to be exchanged for the purposes of Articles 21 to 25 between the persons and competent authorities concerned with a movement of excise goods under a duty suspension arrangement;
struktura in vsebina sporočil, ki se morajo izmenjati za namene členov od 21–25 med osebami in pristojnimi organi, ki jih zadeva gibanje trošarinskega blaga pod režimom odloga plačila trošarine;
the rules and procedures relating to the exchanges of the messages referred to in point (a);
pravila in postopke v zvezi z izmenjavo sporočil iz točke (a);
the structure of the paper documents referred to in Articles 26 and 27.
struktura papirnih dokumentov iz členov 26 in 27.
Each Member State shall determine the situations where the computerised system may be considered unavailable and the rules and procedures to be followed in these situations, for the purposes of and in accordance with Articles 26 and 27.
Vsaka država članica določi primere, v katerih se razume, da računalniško podprti sistem ni na voljo, ter pravila in postopke, po katerih je treba ravnati v takih primerih, za namene členov 26 in 27 ter v skladu z njima.
Member States may establish simplified procedures in respect of movements of excise goods under a duty suspension arrangement which take place entirely on their territory, including the possibility to waive the requirement of electronic supervision of such movements.
Države članice lahko za gibanje trošarinskega blaga pod režimom odloga plačila trošarine, ki se v celoti izvaja na njihovem ozemlju, določijo poenostavljene postopke, vključno z možnostjo opustitve zahteve po elektronskem nadzoru takega gibanja.
By agreement and under conditions fixed by all the Member States concerned, simplified procedures may be established for the purposes of frequent and regular movements of excise goods under a duty suspension arrangement which occur between the territories of two or more Member States.
Po dogovoru in v skladu s pogoji, ki so jih določile vse zadevne države članice, se lahko za namene pogostih in rednih gibanj trošarinskega blaga pod režimom odloga plačila trošarine, ki potekajo na ozemlju dveh ali več držav članic, določijo poenostavljeni postopki.
This provision includes movements via fixed pipelines.
Ta določba vključuje gibanja prek fiksnih cevovodov.
MOVEMENT AND TAXATION OF EXCISE GOODS AFTER RELEASE FOR CONSUMPTION
GIBANJE IN OBDAVČENJE TROŠARINSKEGA BLAGA PO SPROSTITVI V PORABO
Acquisition by private individuals
Nabave, ki jih opravijo fizične osebe
Excise duty on excise goods acquired by a private individual for his own use, and transported from one Member State to another by him, shall be charged only in the Member State in which the excise goods are acquired.
Za trošarinsko blago, ki ga nabavijo fizične osebe za lastno uporabo in ga same prevažajo iz ene države članice v drugo, se trošarina obračuna le v državi članici, kjer je blago nabavljeno.
To determine whether the excise goods referred to in paragraph 1 are intended for the own use of a private individual, Member States shall take account at least of the following:
Za določitev, ali je trošarinsko blago iz odstavka 1 namenjeno za lastno uporabo fizične osebe, države članice upoštevajo najmanj naslednje:
the commercial status of the holder of the excise goods and his reasons for holding them;
komercialni status imetnika trošarinskega blaga in njegove razloge za razpolaganje z njim;
the place where the excise goods are located or, if appropriate, the mode of transport used;
kraj, kjer je trošarinsko blago, ali, če je ustrezno, uporabljeni način prevoza;
any document relating to the excise goods;
kakršne koli dokumente, ki se nanašajo na trošarinsko blago;
the nature of the excise goods;
naravo trošarinskega blaga;
the quantity of the excise goods.
količino trošarinskega blaga.
For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence.
Za uporabo vsebine točke (e) odstavka 2 lahko države članice določijo okvirne količine samo v obliki dokaza.
These guide levels may not be lower than:
Te okvirne količine ne smejo biti nižje od:
for tobacco products:
za tobačne proizvode:
cigarettes: 800 items,
cigarete: 800 kosov,
cigarillos (cigars weighing not more than 3 g each): 400 items,
cigarilosi (cigare, ki ne tehtajo več kakor 3 g na kos): 400 kosov,
cigars: 200 items,
cigare: 200 kosov,
smoking tobacco: 1,0 kg;
tobak za kajenje: 1,0 kg;
for alcoholic beverages:
za alkoholne pijače:
spirit drinks: 10 l,
žgane alkoholne pijače: 10 l, vmesni alkoholni proizvodi.
wines: 90 l (including a maximum of 60 l of sparkling wines),
vino: 90 l (vključno z največ 60 l penečega vina),
Member States may also provide that excise duty shall become due in the Member State of consumption on the acquisition of mineral oils already released for consumption in another Member State if such products are transported using atypical modes of transport by a private individual or on his behalf.
Države članice lahko tudi določijo, da nastane obveznost za plačilo trošarine v državi članici porabe za nabavo mineralnega olja, ki je že bilo dano v porabo v drugi državi članici, če take proizvode na neobičajen način prevaža fizična oseba ali kdo drug v njenem imenu.
For the purposes of this paragraph, ‘atypical mode of transport’ shall mean the transport of fuels other than in the tanks of vehicles or in appropriate reserve fuel canisters and the transport of liquid heating products other than by means of tankers used on behalf of professional traders.
Za namene tega odstavka „neobičajni“ prevoz pomeni vsak prevoz goriva, razen prevoz v rezervoarjih vozil ali v ustreznih ročkah za rezervno gorivo in prevoz tekočih proizvodov za ogrevanje, razen prevoz v cisternah, uporabljenih v imenu osebe, ki opravlja takšno gospodarsko dejavnost.
Holding in another Member State
Skladiščenje v drugi državi članici
Without prejudice to Article 36(1), where excise goods which have already been released for consumption in one Member State are held for commercial purposes in another Member State in order to be delivered or used there, they shall be subject to excise duty and excise duty shall become chargeable in that other Member State.
Brez poseganja v člen 36(1), kadar se trošarinsko blago, ki je že bilo dano v porabo v eni državi članici, skladišči v komercialne namene v drugi državi članici, da bi bilo tam dobavljeno ali uporabljeno, zanj velja obveznost plačila trošarine, ta pa se obračuna v tej drugi državi članici.
For the purposes of this Article, ‘holding for commercial purposes’ shall mean the holding of excise goods by a person other than a private individual or by a private individual for reasons other than his own use and transported by him, in accordance with Article 32.
Za namene tega člena „skladiščenje v komercialne namene“ pomeni skladiščenje trošarinskega blaga s strani osebe, ki ni fizična oseba, ali s strani fizične osebe, ki ni namenjeno za lastno uporabo in ga ne prevaža sama, v skladu s členom 32.
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 that other Member State.
Sprejmejo se tisti pogoji za plačilo obveznosti in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v tej drugi državi članici.
The person liable to pay the excise duty which has become chargeable shall be, depending on the cases referred to in paragraph 1, the person making the delivery or holding the goods intended for delivery, or to whom the goods are delivered in the other Member State.
Oseba, ki postane zavezanec za plačilo trošarine, je glede na primere iz odstavka 1 oseba, ki opravlja dobavo blaga ali ga skladišči za dobavo, ali oseba, ki se ji dobavi blago v drugo državo članico.
Without prejudice to Article 38, where excise goods which have already been released for consumption in one Member State move within the Community for commercial purposes, they shall not be regarded as held for those purposes until they reach the Member State of destination, provided that they are moving under cover of the formalities set out in Article 34.
Brez poseganja v člen 38 se za trošarinsko blago, ki je že dano v porabo v eni državi članici in se giba na območju Skupnosti v komercialne namene, ne šteje, da se skladišči v te namene, dokler ne prispe v namembno državo članico, pod pogojem, da se gibanje izvaja v skladu s formalnostmi iz člena 34.
Excise goods which are held on board a boat or aircraft making sea-crossings or flights between two Member States but which are not available for sale when the boat or aircraft is in the territory of one of the Member States shall not be regarded as held for commercial purposes in that Member State.
Za trošarinsko blago, ki se skladišči na ladji ali zrakoplovu, ki pluje ali leti med dvema državama članicama, vendar ni na voljo za prodajo, ko je plovilo ali letalo na ozemlju ene od držav članic, se ne šteje, da se skladišči za komercialne namene v tej državi članici.
The excise duty shall, upon request, be reimbursed or remitted in the Member State where the release for consumption took place where the competent authorities of the other Member State find that excise duty has become chargeable and has been collected in that Member State.
Trošarina se v državi članici, kjer je blago dano v porabo, na zahtevo vrne ali odpusti, kadar pristojni organi druge države članice ugotovijo, da je nastala obveznost plačila trošarine in se je pobrala v tej državi članici.
In the situations referred to in Article 33(1), excise goods shall move between the territories of the various Member States under cover of an accompanying document listing the main data from the document referred to in Article 21(1).
V primerih iz člena 33(1) se trošarinsko blago giba med ozemlji držav članic skupaj s spremnim dokumentom, v katerem so navedeni vsi bistveni podatki iz dokumenta iz člena 21(1).
The Commission shall, in accordance with the procedure referred to in Article 43(2), adopt measures establishing the form and content of the accompanying document.
Komisija v skladu s postopkom iz člena 43(2) sprejme ukrepe za določitev oblike in vsebine spremljajočega dokumenta.
The persons referred to in Article 33(3) shall comply with the following requirements:
Osebe iz člena 33(3) izpolnjujejo naslednje zahteve:
before the goods are dispatched, submit a declaration to the competent authorities of the Member State of destination and guarantee payment of the excise duty;
pred odpremo blaga vložijo prijavo pri pristojnih organih namembne države članice in jamčijo za plačilo trošarine;
pay the excise duty of the Member State of destination in accordance with the procedure laid down by that Member State;
plačajo trošarino namembne države članice v skladu s postopkom, ki ga določi ta država članica;
consent to any checks enabling the competent authorities of the Member State of destination to satisfy themselves that the excise goods have actually been received and that the excise duty chargeable on them has been paid.
privolijo v vse preglede, ki pristojnim organom namembne države članice omogočijo, da ugotovijo, ali je bilo trošarinsko blago dejansko prejeto in ali je bila trošarina plačana.
The Member State of destination may, in situations and under conditions which it lays down, simplify or grant a derogation from the requirements specified in point (a).
Namembna država članica lahko v primerih in pod pogoji, ki jih sama določi, poenostavi zahteve iz točke (a) ali odobri odstopanje od njih.
In such cases, it shall notify the Commission, which shall inform the other Member States.
V tem primeru o tem obvesti Komisijo, ki o tem obvesti druge države članice.
Where excise goods already released for consumption in a Member State are moved to a place of destination in that Member State via the territory of another Member State, the following requirements shall apply:
Kadar se trošarinsko blago, ki je že dano v porabo v državi članici, giba v namembni kraj v tej državi članici čez ozemlje druge države članice, veljajo naslednje zahteve:
such a movement shall take place under cover of the accompanying document referred to in Article 34(1) and use an appropriate itinerary;
tako gibanje spremlja spremni dokument iz člena 34(1) in poteka po ustreznem načrtu poti;
the consignor shall, before the excise goods are dispatched, make a declaration to the competent authorities of the place of departure;
pošiljatelj pred odpremo blaga vloži prijavo pri pristojnih organih v kraju odpreme;
the consignee shall attest to having received the goods in accordance with the rules laid down by the competent authorities of the place of destination;
prejemnik potrdi prejem blaga v skladu s pravili, ki jih določijo pristojni organi v namembnem kraju;
the consignor and the consignee shall consent to any checks enabling their respective competent authorities to satisfy themselves that the goods have actually been received.
pošiljatelj in prejemnik privolita v vse preglede, ki njunim pristojnim organom omogočijo, da se prepričajo, ali je bilo trošarinsko blago dejansko prejeto.
Where excise goods are moved frequently and regularly under the conditions specified in paragraph 1, the Member States concerned may, by agreement, under conditions determined by them, simplify the requirements specified in paragraph 1.
Kadar se trošarinsko blago pogosto in redno giba pod pogoji iz odstavka 1, lahko zadevne države članice po skupnem dogovoru in v skladu s pogoji, ki jih določijo same, poenostavijo zahteve iz odstavka 1.
Distance selling
Prodaja na daljavo
Excise goods already released for consumption in one Member State, which are purchased by a person, other than an authorised warehousekeeper or a registered consignee, established in another Member State who does not carry out an independent economic activity, and which are dispatched or transported to another Member State directly or indirectly by the vendor or on his behalf shall be subject to excise duty in the Member State of destination.
Za trošarinsko blago, ki je že dano v porabo v eni državi članici in ga kupi oseba, ki ni imetnik trošarinskega skladišča ali registrirani prejemnik, ki ima sedež v drugi državi članici in ne opravlja samostojne gospodarske dejavnosti, in ga prodajalec ali nekdo v njegovem imenu neposredno ali posredno pošlje ali prevaža v drugo državo članico, je obvezno plačilo trošarine v namembni državi članici.
For the purposes of this Article, ‘Member State of destination’ shall mean the Member State of arrival of the consignment or of transport.
Za namene tega člena „namembna država članica“ pomeni državo članico, v katero prispe pošiljka, ali državo prevoza.
In the case referred to in paragraph 1, the excise duty shall become chargeable in the Member State of destination at the time of delivery of the excise goods.
V primeru iz odstavka 1 obveznost za plačilo trošarine nastane v namembni državi članici ob dobavi trošarinskega blaga.
The chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable.
Upoštevajo se tisti pogoji za plačilo obveznosti in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v tej drugi državi članici.
The excise duty shall be paid in accordance with the procedure laid down by the Member State of destination.
Trošarina se plača v skladu s postopkom, ki ga določi namembna država članica.
The person liable to pay the excise duty in the Member State of destination shall be the vendor.
Zavezanec za plačilo trošarine v namembni državi članici je prodajalec.
However, the Member State of destination may provide that the liable person shall be a tax representative, established in the Member State of destination and approved by the competent authorities of that Member State, or, in cases where the vendor has not respected the provision of paragraph 4(a), the consignee of the excise goods.
Vendar pa lahko namembna država članica določi, da je zavezanec davčni zastopnik s sedežem v namembni državi članici, ki ga potrdijo pristojni organi te države članice, ali, kadar prodajalec ne spoštuje določbe iz odstavka 4(a), prejemnik trošarinskega blaga.
The vendor or tax representative shall comply with the following requirements:
Prodajalec ali davčni zastopnik ravna v skladu z naslednjimi zahtevami:
before dispatching the excise goods, register his identity and guarantee payment of the excise duty with the competent office specifically designated and under the conditions laid down by the Member State of destination;
preden odpošlje trošarinsko blago, ga prijavi in jamči plačilo trošarine pri za to določenem pristojnem davčnem uradu, in sicer pod pogoji, ki jih določi namembna država članica;
pay the excise duty at the office referred to in point (a) after the excise goods arrive;
plača trošarino pri uradu iz točke (a) po prispetju trošarinskega blaga;
keep accounts of deliveries of excise goods.
vodi evidenco dobavljenega blaga.
The Member States concerned may, under conditions determined by them, simplify these requirements on the basis of bilateral agreements.
Zadevne države članice lahko v skladu s pogoji, ki jih določijo, na podlagi dvostranskih sporazumov poenostavijo te zahteve.
In the case referred to in paragraph 1, the excise duty levied in the first Member State shall be reimbursed or remitted, at the vendor's request, where the vendor or his tax representative has followed the procedures laid down in paragraph 4.
V primeru iz odstavka 1 se trošarina, pobrana v prvi državi članici, na zahtevo prodajalca vrne ali odpusti, če prodajalec ali njegov davčni zastopnik ravna v skladu s postopkom iz odstavka 4.
Member States may lay down specific rules for applying paragraphs 1 to 5 to excise goods that are covered by special national distribution arrangements.
Države članice lahko določijo posebna pravila za uporabo odstavkov 1 do 5 za trošarine, ki so zajete v posebnem nacionalnem režimu distribucije.
Destruction and losses
Uničenje in izguba
In the situations referred to in Article 33(1) and Article 36(1), in the event of the total destruction or irretrievable loss of the excise goods during their transport in a Member State other than the Member State in which they were released for consumption, as a result of the actual nature of the goods, or unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the competent authorities of that Member State, the excise duty shall not be chargeable in that Member State.
V primerih iz člena 33(1) in člena 36(1) se trošarina za trošarinsko blago, ki je bilo med prevozom v državo članico, ki ni država članica, v kateri je bilo dano v uporabo, v celoti uničeno ali nepovratno izgubljeno zaradi same narave blaga, nepredvidljivih okoliščin, višje sile ali soglasja pristojnih organov te države članice, v tej državi članici ne zaračuna.
The guarantee lodged pursuant to Article 34(2)(a) or Article 36(4)(a) shall be released.
Zavarovanje, vloženo v skladu s členoma 34(2)(a) ali 36(4)(a), se sprosti.
Each Member State shall lay down its own rules and conditions under which the losses referred to in paragraph 1 are determined.
Vsaka država članica določi svoja pravila in pogoje, v skladu s katerimi se opredelijo v odstavku 1 navedene izgube.
Irregularities during the movement of excise goods
Nepravilnosti med gibanjem trošarinskega blaga
Where an irregularity has occurred during a movement of excise goods under Article 33(1) or Article 36(1), in a Member State other than the Member State in which they were released for consumption, they shall be subject to excise duty and excise duty shall be chargeable in the Member State where the irregularity occurred.
Če med gibanjem trošarinskega blaga v skladu s členom 33(1) ali členom 36(1) pride do nepravilnosti v državi članici, ki ni država članica, v kateri je bilo to blago dano v porabo, zanj velja obveznost plačila trošarine, ta pa se obračuna v državi članici, v kateri je prišlo do nepravilnosti.
Where an irregularity has been detected during a movement of excise goods under Article 33(1) or Article 36(1), in a Member State other than the Member State in which they were released for consumption, and it is not possible to determine where the irregularity occurred, the irregularity shall be deemed to have occurred and the excise duty shall be chargeable in the Member State where the irregularity was detected.
Če je bila med gibanjem trošarinskega blaga v skladu s členom 33(1) ali členom 36(1) odkrita nepravilnost v državi članici, ki ni država članica, v kateri je bilo to blago dano v porabo, in če ni bilo mogoče ugotoviti kraja, kjer je prišlo do nepravilnosti, šteje, da se je ta zgodila v državi članici, v kateri je bila odkrita in v kateri se tudi obračuna trošarina.
However, if, before the expiry of a period of three years from the date on which the excise goods were acquired, it is ascertained in which Member State the irregularity actually occurred, the provisions of paragraph 1 shall apply.
Če pa se ravno pred iztekom treh let od datuma nakupa trošarinskega blaga ugotovi, v kateri državi članici je dejansko prišlo do nepravilnosti, se uporabijo določbe iz odstavka 1.
The excise duty shall be due from the person who guaranteed payment thereof in accordance with Article 34(2)(a) or Article 36(4)(a) and from any person who participated in the irregularity.
Trošarina se zaračuna osebi, ki je jamčila za njeno plačilo v skladu s členom 34(2)(a) ali 36(4)(a) in kateri koli osebi, ki je sodelovala pri nepravilnosti.
The competent authorities of the Member State in which the excise goods were released for consumption shall, upon request, reimburse or remit the excise duty where it was levied in the Member State where the irregularity occurred or was detected.
Pristojni organi države članice, v kateri je bilo trošarinsko blago dano v porabo, na zahtevo povrnejo ali odpustijo trošarino, če se ta pobere v državi članici, v kateri je bila storjena ali ugotovljena nepravilnost.