natgillin/translations-raw huggingface dataset:
Member States may, in particular, require the taxable persons who carry out supplies of both goods and services as referred to in Article 264(1)(d) to submit the recapitulative statement in accordance with the deadline resulting from paragraphs 1 to 1b.
Države članice lahko od davčnih zavezancev, ki dobavljajo blago in opravljajo storitve v smislu člena 264(1)(d), zahtevajo zlasti, da rekapitulacijsko poročilo predložijo v roku, ki izhaja iz uporabe odstavkov 1 do 1b.
Member States shall allow, and may require, the recapitulative statement referred to in paragraph 1 to be submitted by electronic file transfer, in accordance with conditions which they lay down.’;
Države članice dovolijo in lahko zahtevajo, da se rekapitulacijsko poročilo iz odstavka 1 predloži z elektronskim prenosom datoteke v skladu s pogoji, ki jih določijo.“;
Article 264(2) shall be replaced by the following:
v členu 264 se odstavek 2 nadomesti z naslednjim:
The value referred to in paragraph 1(d) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which VAT became chargeable.
Vrednost iz točke (d) odstavka 1 se prijavi za obdobje za predložitev, določeno v skladu z odstavki (1) do (1c) člena263, v katerem je nastala obveznost obračuna DDV.
The amounts referred to in paragraph 1(f) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which the person acquiring the goods was notified of the adjustment.’;
Vrednost iz točke (f) odstavka 1 se prijavi za obdobje za predložitev, določeno v skladu z odstavki (1) do (1c) člena 263, v katerem je pridobitelj obveščen o popravku.“
Article 265(2) shall be replaced by the following:
v členu 265 se odstavek 2 nadomesti z naslednjim:
The value referred to in paragraph 1(c) shall be declared for the period of submission established in accordance with Article 263(1) to (1b) during which VAT became chargeable.’.
Vrednost iz točke (c) odstavka 1 se prijavi za obdobje za predložitev, določeno v skladu z odstavki (1) do (1b) člena 263, v katerem je nastala obveznost obračuna DDV.“
On the basis of information provided by the Member States, the Commission shall present, no later than 30 June 2011, a report assessing the impact of Article 263(1) of Directive 2006/112/EC on Member States’ ability to fight against VAT fraud connected with intra-Community supplies of goods and services as well as the usefulness of the options provided for in Article 263(1a) to (1c), as well as, depending on the conclusions of the report, the appropriate proposals.
Komisija najpozneje 30. junija 2011 na podlagi informacij, ki jih predložijo države članice, predloži poročilo, v katerem oceni učinek člena 263(1) Direktive 2006/112/ES na sposobnost držav članic, da se bojujejo proti goljufijam na področju DDV, povezanim z dobavo blaga in opravljanjem storitev znotraj Skupnosti, pa tudi uporabnost možnosti iz odstavkov (1a) do (1c) navedenega člena, in priloži glede na zaključke poročila ustrezne predloge.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2010.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 1. januarja 2010.
They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
Države članice Komisiji nemudoma sporočijo besedila teh predpisov, skupaj s korelacijsko tabelo med določbami teh predpisov in določbami te direktive.
Opinion of 4.12.2008 (not yet published in the Official Journal).
Mnenje z dne 4. decembra 2008 (še ni objavljeno v Uradnem listu).
Opinion of 22.10.2008 (not yet published in the Official Journal).
Mnenje z dne 22. oktobra 2008 (še ni objavljeno v Uradnem listu).
Council Directive 2008/118/EC
Direktiva Sveta 2008/118/ES
concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
o splošnem režimu za trošarino in o razveljavitvi Direktive 92/12/EGS
Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products [3] has been substantially amended several times.
Direktiva Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske proizvode in o skladiščenju, gibanju in nadzoru takih proizvodov [3] je bila večkrat bistveno spremenjena.
Since further amendments are to be made, it should be replaced in the interests of clarity.
Ker so predvidene dodatne spremembe, bi jo bilo treba zaradi jasnosti nadomestiti.
Conditions for charging excise duty on the goods covered by Directive 92/12/EEC, hereinafter ‘excise goods’, need to remain harmonised in order to ensure the proper functioning of the internal market.
Pogoji za obračunavanje trošarine za blago, zajeto v Direktivi 92/12/EGS, v nadaljnjem besedilu „trošarinsko blago“, bi morali ostati usklajeni, da se zagotovi pravilno delovanje notranjega trga.
It is appropriate to specify the excise goods to which this Directive applies and to refer for that purpose to Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes [4], Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes [5], Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages [6], Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages [7], Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco [8] and Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity [9].
Primerno je določiti trošarinsko blago, za katero se uporablja ta direktiva, in se zato sklicevati na Direktivo Sveta 92/79/EGS z dne 19. oktobra 1992 o približevanju davkov na cigarete [4], Direktivo Sveta 92/80/EGS z dne 19. oktobra 1992 o približevanju davkov na predelani tobak razen cigaret [5], Direktivo Sveta 92/83/EGS z dne 19. oktobra 1992 o uskladitvi strukture trošarin za alkohol in alkoholne pijače [6], Direktivo Sveta 92/84/EGS z dne 19. oktobra 1992 o približevanju trošarinskih stopenj za alkohol in alkoholne pijače [7], Direktivo Sveta 95/59/ES z dne 27. novembra 1995 o davkih, razen prometnih davkov, ki vplivajo na porabo tobačnih izdelkov [8] in Direktivo Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije [9].
Excise goods may be subject to other indirect taxes for specific purposes.
Trošarinsko blago je lahko obdavčeno z drugimi posrednimi davki za posebne namene.
In such cases, however, and in order not to jeopardise the useful effect of Community rules relating to indirect taxes, Member States should comply with certain essential elements of those rules.
Da pa ne bi ogrozili koristnih učinkov pravil Skupnosti glede posrednih davkov, bi morale v takih primerih države članice izpolnjevati nekatere bistvene elemente navedenih pravil.
In order to ensure free movement, taxation of goods other than excise goods should not give rise to formalities connected with the crossing of frontiers.
Da bi zagotovili prosto gibanje, obdavčenje blaga, ki ni trošarinsko blago, ne bi smelo povzročiti formalnosti, povezane s prestopom mej.
It is necessary to ensure the application of formalities when excise goods are moving from the territories which are defined as being part of the customs territory of the Community but which are excluded from the scope of this Directive to territories which are also so defined but to which this Directive does apply.
Treba je zagotoviti uporabo formalnosti, kadar gre za gibanje trošarinskega blaga z ozemelj, ki so opredeljena kot del carinskega območja Skupnosti, vendar so izvzeta iz področja te direktive, na ozemlja, ki so opredeljena enako, vendar se za njih ta direktiva uporablja.
Since suspensive procedures under Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [10] provide for adequate monitoring whilst excise goods are subject to the provisions of that Regulation, there is no need for the separate application of an excise monitoring system for the time that the excise goods are subject to a Community customs suspensive procedure or arrangement.
Ker odložni postopki iz Uredbe Sveta (EGS) št. 2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti [10] določajo ustrezno spremljanje trošarinskega blaga, za katero veljajo določbe navedene uredbe, ni potrebna ločena uporaba sistema spremljanja trošarin, dokler za trošarinsko blago velja carinski odložni postopek ali režim Skupnosti.
Since it remains necessary for the proper functioning of the internal market that the concept, and conditions for chargeability, of excise duty be the same in all Member States, it is necessary to make clear at Community level when excise goods are released for consumption and who the person liable to pay the excise duty is.
Ker je za pravilno delovanje notranjega trga še vedno potrebno, da so koncept trošarine in pogoji za njeno plačilo enaki v vseh državah članicah, je treba na ravni Skupnosti jasno določiti, kdaj se trošarinsko blago sprosti za porabo in kdo je davčni zavezanec za plačilo trošarine.
Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which, under certain circumstances, have been destroyed or irretrievably lost.
Ker je trošarina davek na porabo nekega blaga, se ne bi smela zaračunavati za trošarinsko blago, ki je bilo v določenih okoliščinah uničeno ali nepovratno izgubljeno.
Arrangements for the collection and reimbursement of duty have an impact on the proper functioning of the internal market and should therefore follow non-discriminatory criteria.
Režim za pobiranje in vračanje trošarine vpliva na pravilno delovanje notranjega trga, zato bi moral slediti nediskriminacijskim merilom.
In the event of an irregularity, excise duty should be due in the Member State on whose territory the irregularity has been committed which has led to the release for consumption or, if it is not possible to establish where the irregularity has been committed, it should be due in the Member State where it has been detected.
V primeru nepravilnosti bi bilo treba trošarino zaračunati v državi članici, na ozemlju katere je bila storjena nepravilnost, ki je povzročila sprostitev v porabo, če pa ni mogoče ugotoviti, kje je bila nepravilnost storjena, pa v državi članici, kjer so jo odkrili.
Where excise goods do not arrive at their destination and no irregularity has been detected, the irregularity shall be deemed to have occurred in the Member State of dispatch.
Če trošarinsko blago ne prispe v namembni kraj, nepravilnost pa ni bila odkrita, bi bilo treba šteti, da je bila nepravilnost storjena v odpremni državi članici.
In addition to the cases of reimbursement provided for in this Directive, Member States should be able, where the purpose of this Directive so allows, to reimburse excise duty paid on excise goods released for consumption.
Poleg primerov vračila, določenih v tej direktivi, bi morale države članice imeti možnost, kadar jim to omogoča namen te direktive, da lahko vrnejo trošarino, plačano za trošarinsko blago, sproščeno v porabo.
The rules and conditions for the deliveries which are exempt from the payment of excise duty should remain harmonised.
Pravila in pogoji za dobave, ki so oproščene plačila trošarine, bi morali ostati usklajeni.
For the exempted deliveries to organisations situated in other Member States, use should be made of an exemption certificate.
Za plačila trošarine oproščeno dobavo organizacijam v drugih državah članicah bi bilo treba uporabljati potrdilo o oprostitvi.
The situations in which tax-free sales to travellers leaving the territory of the Community are allowed should be clearly determined with a view to avoiding evasion and abuse.
Jasno je treba opredeliti, kdaj je dovoljena brezcarinska prodaja potnikom, ki zapuščajo ozemlje Skupnosti, da ne bi prišlo do utaj in zlorab.
Since persons travelling over land can move more frequently and more freely as compared to persons travelling by boat or aircraft, the risk of non-respect of the duty and tax free import allowances by the traveller and consequently the control burden for the customs authorities is substantially higher in the case of travel over land.
Ker se osebe, ki potujejo po kopnem, lahko gibljejo pogosteje in svobodneje v primerjavi z osebami, ki potujejo z letalom ali ladjo, je tveganje, da potnik ne bo spoštoval določb glede uvoza brez davka in trošarine, posledično pa breme carinskih organov zaradi nadzora bistveno večje pri potovanju po kopnem.
It is therefore appropriate to provide that excise duty-free sales at land borders should not be allowed, as is already the case in most Member States.
Zato je primerno določiti, da prodaja brez plačila trošarine na kopenskih mejah ne bi smela biti dovoljena, kar že velja v večini držav članic.
A transitional period should however be provided for during which Member States are authorised to continue to exempt from excise duty goods supplied by existing tax-free shops situated at their land border with a third country.
Vendar bi morali določiti prehodno obdobje, v katerem bi države članice lahko še naprej uporabljale oprostitev plačila trošarine za blago, ki ga prodajajo brezcarinske prodajalne na kopenskih mejah s tretjo državo.
Since checks need to be carried out in production and storage facilities in order to ensure that the tax debt is collected, it is necessary to retain a system of warehouses, subject to authorisation by the competent authorities, for the purpose of facilitating such checks.
Da se zagotovi pobiranje davčnega dolga, je treba izvajati preglede v obratih za proizvodnjo in skladiščenje, zato je treba za olajšanje takih pregledov ohraniti sistem skladišč, ki ga odobrijo pristojni organi.
It is also necessary to lay down requirements to be complied with by authorised warehousekeepers and traders without authorised warehousekeeper status.
Določiti je treba tudi zahteve, v skladu s katerimi bi morali ravnati imetniki trošarinskih skladišč in trgovci brez statusa imetnika trošarinskega skladišča.
It should be possible for excise goods, prior to their release for consumption, to move within the Community under suspension of excise duty.
Za trošarinsko blago bi bilo treba pred sprostitvijo v porabo zagotoviti, da se lahko giba znotraj Skupnosti pod režimom odloga plačila trošarine.
Such movement should be allowed from a tax warehouse to various destinations, in particular another tax warehouse but also to places equivalent for the purposes of this Directive.
Tako gibanje bi bilo treba dovoliti od trošarinskega skladišča do različnih namembnih krajev, zlasti do drugega trošarinskega skladišča, pa tudi do krajev, ki se v tej direktivi obravnavajo enako.
The movement of excise goods under suspension of duty should also be allowed from their place of importation to those destinations and accordingly provision should be made with regard to the status of the person allowed to dispatch, but not allowed to hold, the goods from that place of importation.
Gibanje trošarinskega blaga pod režimom odloga plačila trošarine bi bilo treba dovoliti tudi od kraja njihovega uvoza do omenjenih namembnih krajev in v skladu s tem bi bilo treba sprejeti določbe v zvezi s statusom oseb, ki lahko odpremljajo blago od navedenega kraja uvoza, ne pa tudi skladiščijo.
In order to safeguard the payment of excise duty in a case of non-discharge of the excise movement, Member States should require a guarantee, which should be lodged by the authorised warehousekeeper of dispatch or the registered consignor or, if the Member State of dispatch so allows, by another person involved in the movement, under the conditions set by the Member States.
Da se zagotovi plačilo trošarine v primeru nezaključenega postopka trošarinskega gibanja, bi morale države članice zahtevati zavarovanje, ki naj bi ga predložil imetnik trošarinskega odpremnega skladišča ali registrirani pošiljatelj ali, če odpremna država članica to dovoljuje, katera koli druga oseba, vključena v gibanje blaga, v skladu s pogoji, ki jih določijo države članice.
It is necessary, in order to ensure the collection of taxes at the rates laid down by Member States, for the competent authorities to be in a position to follow the movements of excise goods and provision should therefore be made for a monitoring system for such goods.
Za zagotovitev pobiranja davkov po stopnjah, ki jih določijo države članice, bi morali pristojni organi imeti možnost, da sledijo gibanju trošarinskega blaga, zato bi bilo treba sprejeti določbe za spremljanje takega blaga.
For that purpose, it is appropriate to use the computerised system established by Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products [11].
V ta namen je primerno uporabljati računalniško podprt sistem, ki je bil uveden na podlagi Odločbe št. 1152/2003/ES Evropskega parlamenta in Sveta z dne 16. junija 2003 o informatizaciji gibanja in nadzora trošarinskih izdelkov [11].
Use of that system, as opposed to a paper-based system, accelerates the necessary formalities and facilitates the monitoring of movement of excise goods under suspension of excise duty.
V nasprotju s podatki na papirju uporaba tega sistema omogoča, da se hitreje opravijo potrebne formalnosti, in olajša spremljanje gibanja trošarinskega blaga pod režimom odloga plačila trošarine.
It is appropriate to lay down the procedure by which traders inform the tax authorities of the Member States of consignments of excise goods dispatched or received.
Primerno je določiti postopek, na podlagi katerega trgovci obveščajo davčne organe držav članic o poslanih ali prejetih pošiljkah trošarinskega blaga.
Due regard should be had to the situation of certain consignees not connected to the computerised system but who may receive excise goods moving under suspension of duty.
Upoštevati bi bilo treba položaj nekaterih prejemnikov, ki niso povezani v računalniško podprt sistem, vendar kljub temu lahko prejemajo trošarinsko blago, ki se giba pod režimom odloga plačila trošarine.
In order to ensure the proper functioning of the rules relating to movement under suspension of excise duty, the conditions for the start of the movement as well as the end, and the discharge of responsibilities, should be clarified.
Da se zagotovi pravilno izvajanje pravil, povezanih z gibanjem pod režimom odloga plačila trošarine, bi bilo treba razjasniti pogoje za začetek in konec gibanja ter za prenehanje odgovornosti.
It is necessary to determine the procedures to be used in a case in which the computerised system is not available.
Treba je določiti postopke, ki se uporabljajo v primeru, ko računalniško podprt sistem ni na voljo.
Member States should be allowed to provide a special arrangement for the movement of excise goods under suspension of duty which takes place entirely on their territory, or conclude bilateral agreements with other Member States to allow simplification.
Za namene poenostavitve bi bilo treba državam članicam dovoliti, da določijo poseben režim za gibanje trošarinskega blaga z odlogom plačila trošarine, ki se v celoti izvaja na njihovem ozemlju, ali sklenejo dvostranske sporazume z drugimi državami članicami.
It is appropriate to clarify the taxation and procedural rules relating to the movement of goods on which excise duty has already been paid in a Member State without changing their general structure.
Brez spreminjanja njihove splošne strukture je primerno razjasniti pravila obdavčenja in postopkovna pravila, ki se nanašajo na gibanje blaga, za katero je že bila plačana trošarina v državi članici.
Where excise goods are acquired by private individuals for their own use and transported from one Member State to another by them, excise duty should be paid in the Member State in which the goods are acquired, in accordance with the principle governing the internal market.
Za trošarinsko blago, ki ga nabavijo fizične osebe za lastno uporabo in ga same prevažajo v drugo državo članico, bi se morala trošarina plačati v državi članici, kjer je bilo blago nabavljeno, v skladu z načelom, ki ureja notranji trg.
In cases where, following their release for consumption in a Member State, excise goods are held for commercial purposes in another Member State, it is necessary to establish that excise duty is due in the second Member State.
V primerih, kadar se trošarinsko blago po sprostitvi za porabo v državi članici skladišči v komercialne namene v drugi državi članici, je treba določiti, da nastane obveznost za plačilo trošarine v drugi državi članici.
For these purposes, it is necessary, in particular, to define the concept of ‘commercial purposes’.
Zato bi bilo treba zlasti opredeliti pojem „komercialni namen“.
Where excise goods are acquired by persons who are not authorised warehousekeepers or registered consignees and do not carry out an independent economic activity, and are dispatched or transported directly or indirectly by the vendor or on his behalf, excise duty should be paid in the Member State of destination and provision should be made for a procedure to be followed by the vendor.
Kadar kupijo trošarinsko blago osebe, ki niso imetniki trošarinskih skladišč ali registrirani prejemniki in ki ne opravljajo samostojne gospodarske dejavnosti, in ga neposredno ali posredno pošlje ali prevaža prodajalec ali nekdo v njegovem imenu, bi se morala trošarina plačati v namembni državi članici, treba pa bi bilo določiti postopek, v skladu s katerim mora ravnati prodajalec.
In order to avoid conflicts of interest between Member States and double taxation in cases in which excise goods already released for consumption in one Member State move within the Community, provision should be made for situations in which excise goods, following their release for consumption, are subject to irregularities.
Da bi se izognili navzkrižju interesov med državami članicami in dvojni obdavčitvi v primerih, ko se trošarinsko blago, ki je že sproščeno za porabo v eni državi članici, giba znotraj Skupnosti, bi bilo treba sprejeti določbe za primere nepravilnosti v zvezi s trošarinskim blagom po njegovi sprostitvi za porabo.
Member States should be able to provide that goods released for consumption carry tax markings or national identification marks.
Države članice bi morale imeti možnost zagotoviti, da je blago, ki je sproščeno za porabo, označeno z davčnimi ali nacionalnimi identifikacijskimi oznakami.
The use of these markings or marks should not place any obstacle in the way of intra-Community trade.
Uporaba teh oznak ne bi smela ovirati trgovine znotraj Skupnosti.
Since the use of these markings or marks should not give rise to a double taxation burden, it should be made clear that any amount paid or guaranteed to obtain such markings or marks is to be reimbursed, remitted or released by the Member State which issued the marks if excise duty has become chargeable and has been collected in another Member State.
Ker uporaba teh oznak ne bi smela povzročiti dvojne obdavčitve, bi bilo treba jasno opredeliti, da mora država članica, ki je izdala oznake, vrniti, odpustiti ali sprostiti vsak znesek, ki je bil plačan ali zajamčen za pridobitev takšnih oznak, če je obveznost plačila trošarine nastala ali je bila trošarina pobrana v drugi državi članici.
However, in order to prevent any abuse, Member States which issued such markings or marks should be able to make reimbursement, remittance or release conditional on the presentation of evidence that they have been removed or destroyed.
Da pa bi se izognili vsakršni zlorabi, bi morale države članice, ki so izdale te oznake, imeti možnost predpisati, da je treba za vračilo, odpustitev ali sprostitev predložiti dokazila o njihovem umiku ali uničenju.