natgillin/translations-raw huggingface dataset:
Application of the normal requirements relating to the movement and monitoring of excise goods could put a disproportionate administrative burden on small wine producers.
Uporaba običajnih zahtev glede gibanja in spremljanja trošarinskega blaga bi lahko pomenilo nesorazmerno administrativno obremenitev za male proizvajalce vina.
Therefore, Member States should be able to exempt those producers from certain requirements.
Zato bi morale imeti države članice možnost, da te proizvajalce oprostijo nekaterih zahtev.
Account should be taken of the fact that, with regard to excise goods used as stores for boats and aircraft, no suitable common approach has yet been found.
Upoštevati bi bilo treba dejstvo, da za trošarinsko blago, ki se uporablja za oskrbo ladij in zrakoplovov, še ni bil najden primeren skupni pristop.
With respect to excise goods used for the construction and maintenance of cross-border bridges between Member States, those Member States should be allowed to adopt measures derogating from the normal rules and procedures applying to excise goods moving from one Member State to another, in order to reduce the administrative burden.
Kar zadeva trošarinsko blago, ki se uporablja za gradnjo in vzdrževanje čezmejnih mostov med državami članicami, bi morale te države članice zaradi zmanjšanja upravnega bremena imeti možnost sprejeti ukrepe, ki odstopajo od običajnih pravil in postopkov za trošarinsko blago, ki se giblje iz ene države članice v drugo.
Measures for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [12].
Ukrepe za izvajanje te direktive bi bilo treba sprejeti v skladu s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [12].
In order to allow a period of adjustment to the electronic control system for the movement of goods under suspension of excise duty, Member States should be able to benefit from a transitional period during which such movement may continue to be carried out subject to the formalities laid down by Directive 92/12/EEC.
Da bi omogočili obdobje prilagoditve elektronskemu nadzornemu sistemu za gibanje blaga z odlogom plačila trošarine, bi morale imeti države članice možnost, da izkoristijo prehodno obdobje, v katerem se tako gibanje lahko še naprej izvaja v skladu s formalnostmi, določenimi v Direktivi 92/12/EGS.
Since the objective of this Directive, namely ensuring common arrangements in relation to certain aspects of excise duty, cannot be sufficiently achieved by the Member States and can therefore, by reason of its scale and effects, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker ciljev te direktive, to je zagotavljanja skupnega režima v zvezi z nekaterimi vidiki trošarine, države članice ne morejo zadovoljivo doseči in ker te cilje zaradi obsega in učinkov lažje doseže Skupnost, Skupnost lahko sprejme ukrepe v skladu z načelom subsidiarnosti člena 5 Pogodbe.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary to achieve that objective,
Skladno z načelom sorazmernosti iz navedenega člena ta direktiva ne prekoračuje okvirov, ki so potrebni za doseganje navedenega cilja –
This Directive lays down general arrangements in relation to excise duty which is levied directly or indirectly on the consumption of the following goods (hereinafter ‘excise goods’):
Ta direktiva določa splošni režim za trošarino, ki neposredno ali posredno zadeva porabo naslednjega blaga (v nadaljnjem besedilu „trošarinsko blago“):
energy products and electricity covered by Directive 2003/96/EC;
energenti in električna energija, zajeti v Direktivi 2003/96/ES;
alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC;
alkohol in alkoholne pijače, zajeti v direktivah 92/83/EGS in 92/84/EGS;
manufactured tobacco covered by Directives 95/59/EC, 92/79/EEC and 92/80/EEC.
tobačni izdelki, zajeti v direktivah 95/59/ES, 92/79/EGS in 92/80/EGS.
Member States may levy other indirect taxes on excise goods for specific purposes, provided that those taxes comply with the Community tax rules applicable for excise duty or value added tax as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, but not including the provisions on exemptions.
Države članice lahko pobirajo druge posredne davke na trošarinsko blago za posebne namene, če so ti davki skladni z davčnimi pravili Skupnosti, ki se uporabljajo za trošarino ali davek na dodano vrednost, glede določanja davčne osnove, izračunavanja davka, davčne obveznosti in davčnega nadzora, ta pravila pa ne vključujejo določb o oprostitvah.
Member States may levy taxes on:
Države članice lahko pobirajo davke na:
products other than excise goods;
proizvode, ki niso trošarinsko blago;
the supply of services, including those relating to excise goods, which cannot be characterised as turnover taxes.
opravljanje storitev, vključno s tistimi, ki se nanašajo na trošarinsko blago in jih ni mogoče označiti za prometne davke.
However, the levying of such taxes may not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
Vendar pa pobiranje takih davkov pri trgovanju med državami članicami ne sme povzročati formalnosti, povezanih s prestopom meje.
Excise goods shall be subject to excise duty at the time of:
Za trošarinsko blago velja obveznost plačila trošarine ob:
their production, including, where applicable, their extraction, within the territory of the Community;
njegovi proizvodnji, po potrebi vključno s pridobivanjem na ozemlju Skupnosti;
their importation into the territory of the Community.
njegovem uvozu na ozemlje Skupnosti.
The formalities laid down by the Community customs provisions for the entry of goods into the customs territory of the Community shall apply mutatis mutandis to the entry of excise goods into the Community from a territory referred to in Article 5(2).
Formalnosti, določene v carinskih določbah Skupnosti za vstop blaga na carinsko območje Skupnosti, se smiselno uporabljajo za vstop trošarinskega blaga v Skupnost z ozemlja iz člena 5(2).
The formalities laid down by the Community customs provisions for the exit of goods from the customs territory of the Community shall apply mutatis mutandis to the exit of excise goods from the Community to a territory referred to in Article 5(2).
Formalnosti, določene v carinskih določbah Skupnosti za izstop blaga s carinskega območja Skupnosti, se smiselno uporabljajo za izstop trošarinskega blaga iz Skupnosti na ozemlje iz člena 5(2).
By way of derogation from paragraphs 1 and 2, Finland shall be authorised, for movements of excise goods between its territory as defined in Article 4(2) and the territories referred to in Article 5(2)(c), to apply the same procedures as those applied for such movements on its territory as defined in Article 4(2).
Z odstopanjem od odstavkov 1 in 2 se Finski dovoli, da za gibanja trošarinskega blaga na svojem ozemlju v skladu s členom 4(2) in ozemljih iz člena 5(2)(c) uporablja enake postopke, kot so tisti, ki se uporabljajo za taka gibanja na njenem ozemlju v skladu s členom 4(2).
Chapters III and IV shall not apply to excise goods covered by a customs suspensive procedure or arrangement.
Poglavji III in IV se ne uporabljata za trošarinsko blago, za katero velja carinski odložni postopek ali ureditev.
For the purpose of this Directive as well as its implementing provisions, the following definitions shall apply:
V tej direktivi in v njenih izvedbenih določbah se uporabljajo naslednje opredelitve pojmov:
‘authorised warehousekeeper’ means a natural or legal person authorised by the competent authorities of a Member State, in the course of his business, to produce, process, hold, receive or dispatch excise goods under a duty suspension arrangement in a tax warehouse;
„imetnik trošarinskega skladišča“ pomeni fizično ali pravno osebo, ki ima dovoljenje pristojnih organov države članice, da pri opravljanju svoje poslovne dejavnosti proizvaja, predeluje, skladišči, prejema in odpremlja trošarinsko blago pod režimom odloga plačila trošarine v trošarinskem skladišču;
‘Member State’ and ‘territory of a Member State’ means the territory of each Member State of the Community to which the Treaty is applicable, in accordance with Article 299 thereof, with the exception of third territories;
„država članica“ in „ozemlje države članice“ pomeni ozemlje vsake države članice Skupnosti, za katero velja Pogodba, v skladu s členom 299 Pogodbe, z izjemo tretjih ozemelj;
‘Community’ and ‘territory of the Community’ means the territories of the Member States as defined in point 2;
„Skupnost“ in „ozemlje Skupnosti“ pomeni ozemlja držav članic, kakor so določena v točki 2;
‘third territories’ means the territories referred to in Article 5(2) and (3);
„tretje ozemlje“ pomeni ozemlja iz člena 5(2) in (3);
‘third country’ means any State or territory to which the Treaty is not applicable;
„tretja država“ pomeni vsako državo ali ozemlje, za katero se Pogodba ne uporablja;
‘customs suspensive procedure or arrangement’ means any one of the special procedures as provided for under Regulation (EEC) No 2913/92 relating to the customs supervision to which non-Community goods are subjected upon their entry into the Community customs territory, temporary storage, free zones or free warehouses, as well as any of the arrangements referred to in Article 84(1)(a) of that Regulation;
„carinski odložni postopek ali režim“ pomeni kateri koli posebni postopek, določen v Uredbi (EGS) št. 2913/92, ki se nanaša na carinski nadzor in se izvaja ob vstopu blaga držav nečlanic na carinsko območje Skupnosti, začasno hrambo, proste cone ali prosta skladišča ter katero koli ureditev, določeno v členu 84(1)(a) navedene uredbe;
‘duty suspension arrangement’ means a tax arrangement applied to the production, processing, holding or movement of excise goods not covered by a customs suspensive procedure or arrangement, excise duty being suspended;
„režim odloga plačila trošarine“ pomeni davčni režim, ki se uporablja za proizvodnjo, predelavo, skladiščenje ali gibanje trošarinskega blaga, za katero ne velja carinski odložni postopek in pri katerem je plačilo trošarine odloženo;
‘importation of excise goods’ means the entry into the territory of the Community of excise goods unless the goods upon their entry into the Community are placed under a customs suspensive procedure or arrangement, as well as their release from a customs suspensive procedure or arrangement;
„uvoz trošarinskega blaga“ pomeni vstop trošarinskega blaga na območje Skupnosti, razen če se določi, da je blago ob vstopu na območje Skupnost predmet carinskega odložnega postopka ali režima, oziroma sproščeno iz carinskega odložnega postopka ali režima;
‘registered consignee’ means a natural or legal person authorised by the competent authorities of the Member State of destination, in the course of his business and under the conditions fixed by those authorities, to receive excise goods moving under a duty suspension arrangement from another Member State;
„registrirani prejemnik“ pomeni fizično ali pravno osebo, ki ji pristojni organi namembne države članice izdajo dovoljenje pod pogoji, ki jih določijo navedeni organi, da pri opravljanju svoje poslovne dejavnosti prejme trošarinsko blago, ki se giblje/potuje iz druge države članice pod režimom odloga plačila trošarine;
‘registered consignor’ means a natural or legal person authorised by the competent authorities of the Member State of importation, in the course of his business and under the conditions fixed by those authorities, to only dispatch excise goods under a duty suspension arrangement upon their release for free circulation in accordance with Article 79 of Regulation (EEC) No 2913/92;
„registrirani pošiljatelj“ pomeni fizično ali pravno osebo, ki ji pristojni organi države članice uvoza izdajo dovoljenje, da pri opravljanju svoje poslovne dejavnosti in pod pogoji, ki jih določijo navedeni organi, odpremlja le trošarinsko blago pod režimom odloga plačila trošarine ob sprostitvi v prosti promet v skladu s členom 79 Uredbe (EGS) št. 2913/92;
‘tax warehouse’ means a place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper in the course of his business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located.
„trošarinsko skladišče“ pomeni kraj, kjer imetnik trošarinskega skladišča pri svojem poslovanju trošarinsko blago proizvaja, predeluje, skladišči, prejema ali odpremlja pod režimom odloga plačila trošarine, ob upoštevanju nekaterih pogojev, ki jih določijo pristojni organi države članice, v kateri se nahaja trošarinsko skladišče.
This Directive and the Directives referred to in Article 1 shall apply to the territory of the Community.
Ta direktiva in direktive iz člena 1 se uporabljajo za ozemlje Skupnosti.
This Directive and the Directives referred to in Article 1 shall not apply to the following territories forming part of the customs territory of the Community:
Ta direktiva in direktive iz člena 1 se ne uporabljajo za naslednja ozemlja, ki so del carinskega območja Skupnosti:
This Directive and the Directives referred to in Article 1 shall not apply to the territories within the scope of Article 299(4) of the Treaty, nor to the following other territories not forming part of the customs territory of the Community:
Ta direktiva in direktive iz člena 1 se ne uporabljajo za ozemlja iz člena 299(4) Pogodbe, niti za druga naslednja ozemlja, ki niso del carinskega območja Skupnosti:
the territory of Büsingen;
območje Büsingen;
the Italian waters of Lake Lugano.
italijanski del Luganskega jezera;
Spain may give notice, by means of a declaration, that this Directive and the Directives referred to in Article 1 shall apply to the Canary Islands — subject to measures to adapt to their extreme remoteness — in respect of all or some of the excise goods referred to in Article 1, as from the first day of the second month following deposit of such declaration.
Španija lahko z uradno izjavo sporoči, da se od prvega dne drugega meseca po vložitvi take izjave za Kanarske otoke uporabljajo ta direktiva in direktive iz člena 1 za vse trošarinsko blago ali nekatere izdelke iz člena 1, ob upoštevanju ukrepov za prilagoditev veliki oddaljenosti Kanarskih otokov.
France may give notice, by means of a declaration, that this Directive and the Directives referred to in Article 1 apply to the French overseas departments — subject to measures to adapt to their extreme remoteness — in respect of all or some of the excise goods referred to in Article 1, as from the first day of the second month following deposit of such declaration.
Francija lahko z uradno izjavo sporoči, da se od prvega dne drugega meseca po vložitvi take izjave za francoske čezmorske departmaje uporabljajo ta direktiva in direktive iz člena 1 za vse trošarinsko blago ali nekatere izdelke iz člena 1, ob upoštevanju ukrepov za prilagoditev veliki oddaljenosti departmajev.
The provisions of this Directive shall not prevent Greece from maintaining the specific status granted to Mount Athos as guaranteed by Article 105 of the Greek Constitution.
Z določbami te direktive Grčiji ni preprečena ohranitev posebnega statusa gore Atos, ki je zagotovljen s členom 105 grške ustave.
In view of the conventions and treaties concluded with France, Italy, Cyprus and the United Kingdom respectively, the Principality of Monaco, San Marino, the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia, and the Isle of Man shall not be regarded, for the purposes of this Directive, as third countries.
Glede na konvencije in pogodbe, sklenjene s Francijo, Italijo, Ciprom in Združenim kraljestvom, se Kneževina Monako, San Marino in suverene cone Združenega kraljestva Akrotiri in Dhekelia in otok Man pri uporabi te direktive ne obravnavajo kot tretje države.
Member States shall take the measures necessary to ensure that movements of excise goods originating in or intended for:
Države članice sprejmejo vse potrebne ukrepe, da se zagotovi, da se gibanje trošarinskega blaga, ki
the Principality of Monaco are treated as movements originating in or intended for France;
izhaja iz Kneževine Monako ali je namenjeno tja, obravnava kot gibanje, ki izhaja iz Francije ali je tja namenjeno;
San Marino are treated as movements originating in or intended for Italy;
izhaja iz San Marina ali je namenjeno tja, obravnava kot gibanje, ki izhaja iz Italije ali je tja namenjeno;
United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as movements originating in or intended for Cyprus;
izhaja iz suverenih con Združenega kraljestva Akrotiri in Dhekelia ali je namenjeno tja, obravnava kot gibanje, ki izhaja s Cipra ali je tja namenjeno;
the Isle of Man are treated as movements originating in or intended for the United Kingdom.
izhaja z otoka Man ali je namenjeno tja, obravnava kot gibanje, ki izhaja iz Združenega kraljestva ali je tja namenjeno.
Member States shall take the measures necessary to ensure that movements of excise goods originating in or intended for Jungholz and Mittelberg (Kleines Walsertal) are treated as movements originating in or intended for Germany.
Države članice sprejmejo vse potrebne ukrepe, da se zagotovi, da se gibanje trošarinskega blaga, ki izhaja iz Jungholza in Mittelberga (Kleines Walsertal) ali je namenjeno tja, obravnava kot gibanje, ki izhaja iz Nemčije ali je tja namenjeno.
CHARGEABILITY, REIMBURSEMENT, EXEMPTION
OBVEZNOST PLAČILA, POVRAČILO, OPROSTITEV TROŠARINE
Time and place of chargeability
Kraj in čas obveznosti za plačilo
Excise duty shall become chargeable at the time, and in the Member State, of release for consumption.
Obveznost za plačilo trošarine nastane ob sprostitvi v porabo in v državi članici, kjer se to zgodi.
For the purposes of this Directive, ‘release for consumption’ shall mean any of the following:
V tej direktivi „sprostitev v porabo“ pomeni:
the departure of excise goods, including irregular departure, from a duty suspension arrangement;
odprema trošarinskega blaga, vključno z nepravilno odpremo, iz režima odloga plačila trošarine;
the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied pursuant to the applicable provisions of Community law and national legislation;
skladiščenje trošarinskega blaga zunaj režima odloga plačila trošarine, pri katerem se trošarina v skladu z veljavnimi določbami prava Skupnosti in nacionalne zakonodaje ne pobira;
the production of excise goods, including irregular production, outside a duty suspension arrangement;
proizvodnja trošarinskega blaga, vključno z nepravilno proizvodnjo, zunaj režima odloga plačila trošarine;
the importation of excise goods, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement.
uvoz trošarinskega blaga, vključno z nepravilnim uvozom, razen če se za trošarinsko blago takoj po uvozu začne režim odloga plačila trošarine.
The time of release for consumption shall be:
Trošarine se sprostijo v porabo:
in the situations referred to in Article 17(1)(a)(ii), the time of receipt of the excise goods by the registered consignee;
v primerih iz člena 17(1)(a)(ii), ko registrirani prejemnik prejme trošarinsko blago;
in the situations referred to in Article 17(1)(a)(iv), the time of receipt of the excise goods by the consignee;
v primerih iz člena 17(1)(a)(iv), ko prejemnik prejme trošarinsko blago;
in the situations referred to in Article 17(2), the time of receipt of the excise goods at the place of direct delivery.
v primerih iz člena 17(2), ko se trošarinsko blago prejme na kraju neposredne dobave.
The total destruction or irretrievable loss of excise goods under a duty suspension arrangement, as a result of the actual nature of the goods, of unforeseeable circumstances or force majeure, or as a consequence of authorisation by the competent authorities of the Member State, shall not be considered a release for consumption.
Trošarinsko blago, ki je v režimu odloga plačila trošarine in je popolnoma uničeno ali nepovratno izgubljeno zaradi same narave blaga, nepredvidljivih okoliščin, višje sile ali soglasja pristojnih organov države članice, se ne šteje za sprostitev v porabo.
For the purpose of this Directive, goods shall be considered totally destroyed or irretrievably lost when they are rendered unusable as excise goods.
Za namene te direktive se blago šteje za popolnoma uničeno ali nepovratno izgubljeno, kadar ga kot trošarinsko blago ni več mogoče uporabljati.
The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where the total destruction or irretrievable loss occurred or, when it is not possible to determine where the loss occurred, where it was detected.
V primeru popolnega uničenja ali nepovratne izgube se pristojnim organom države članice, v kateri je prišlo do popolnega uničenja ali nepovratne izgube zadevnega trošarinskega blaga, ali – če ni mogoče ugotoviti, kje se je blago izgubilo – v kateri je bilo blago najdeno, predloži ustrezno dokazilo.
Each Member State shall lay down its own rules and conditions under which the losses referred to in paragraph 4 are determined.
Vsaka država članica določi svoja pravila in pogoje, v skladu s katerimi se opredelijo v odstavku 4 navedene izgube.
The person liable to pay the excise duty that has become chargeable shall be:
Oseba, ki postane zavezanec za plačilo trošarine, je:
in relation to the departure of excise goods from a duty suspension arrangement as referred to in Article 7(2)(a):
v zvezi z odpremo trošarinskega blaga iz režima odloga plačila trošarine iz člena 7(2)(a):
the authorised warehousekeeper, the registered consignee or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement and, in the case of irregular departure from the tax warehouse, any other person involved in that departure;
imetnik trošarinskega skladišča, registrirani prejemnik ali katera koli druga oseba, ki sprosti ali v imenu katere se trošarinsko blago sprosti iz režima odloga plačila trošarine ali v primeru, ko je to blago nepravilno odpremljeno iz trošarinskega skladišča, vse druge osebe, vključene pri tej odpremi;
in the case of an irregularity during a movement of excise goods under a duty suspension arrangement as defined in Article 10(1), (2) and (4): the authorised warehousekeeper, the registered consignor or any other person who guaranteed the payment in accordance with Article 18(1) and (2) and any person who participated in the irregular departure and who was aware or who should reasonably have been aware of the irregular nature of the departure;
v primeru nepravilnosti med gibanjem trošarinskega blaga pod režimom odloga plačila trošarine iz člena 10(1), (2) in (4): imetnik trošarinskega skladišča, registrirani pošiljatelj ali katera koli druga oseba ali osebe, ki so jamčili za plačilo trošarine v skladu s členom 18(1) in (2), ali katera koli oseba, ki je sodelovala pri nepravilni odpremi in je vedela oziroma je razumno pričakovati, da bi morala vedeti, za nepravilnosti pri odpremi;
in relation to the holding of excise goods as referred to in Article 7(2)(b): the person holding the excise goods and any other person involved in the holding of the excise goods;
v zvezi s skladiščenjem trošarinskega blaga iz člena 7(2)(b): oseba, ki skladišči trošarinsko blago ali katera koli druga oseba, vključena v njegovo skladiščenje;