natgillin/translations-raw huggingface dataset:
not later than four months after the date of the wedding.
ne kasneje kot štiri mesece po datumu poroke.
In the case referred to in point (a), exemption may be made subject to the lodging of appropriate security, the form and amount of which shall be determined by the competent authorities.
V primeru iz točke (a) je za oprostitev lahko potreben polog ustrezne varščine, katere obliko in znesek določijo pristojni organi.
Goods to which exemption is granted may be imported in several separate consignments, within the period referred to in paragraph 1.
Blago, upravičeno do oprostitve, se lahko uvozi v številnih ločenih pošiljkah v roku, navedenem v odstavku 1.
Article 16
Členi 16
Until 12 months have elapsed from the date of the declaration for their final importation, personal property which has been imported exempt from tax may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities.
Dokler ne poteče 12 mesecev od datuma deklaracije za končni uvoz, blaga, ki je bilo uvoženo z oprostitvijo davka, ni dovoljeno posojati, dajati kot varščino, oddajati ali prenašati, za plačilo ali brezplačno, brez vnaprejšnjega obvestila pristojnim organom.
Any loan, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph 1 shall entail payment of the relevant VAT on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
Če se zadevno blago posodi, da kot varščina, oddaja v najem ali prenese pred iztekom obdobja iz odstavka 1, je zanj treba plačati pripadajoči DDV po stopnji, ki velja na datum take izposoje, varščine, oddaje v najem ali prenosa, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Personal property acquired by inheritance
Osebna lastnina, ki je pridobljena z dedovanjem
Subject to Articles 18, 19 and 20, exemption shall be granted in respect of personal property acquired by inheritance by a natural person having his normal place of residence in the Community.
Ob upoštevanju členov 18, 19 in 20 se oprostitev odobri glede osebne lastnine, ki jo je fizična oseba, ki ima svoje običajno prebivališče v Skupnosti, pridobila z dedovanjem.
articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;
predmetov za uporabo pri opravljanju obrti ali poklica, razen prenosne opreme za izvajanje uporabne ali svobodne umetnosti, ki jih je pokojnik potreboval za opravljanje obrti ali poklica;
stocks of raw materials and finished or semi-finished products;
zalog surovin in končnih izdelkov ali polizdelkov;
livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
živine ali zalog kmetijskih proizvodov, ki presegajo količine, ki ustrezajo običajnim zahtevam družine.
Exemption shall be granted only in respect of personal property permanently imported not later than two years from the date on which the person becomes entitled to the goods (final settlement of the inheritance).
Oprostitev se odobri samo v zvezi z osebno lastnino, ki je trajno uvožena najkasneje v dveh letih od datuma, ko oseba pridobi pravico do blaga (dokončna poravnava dediščine).
However, this period may be extended by the competent authorities on special grounds.
Vendar lahko pristojni organi zaradi posebnih razlogov to obdobje podaljšajo.
The goods may be imported in several separate consignments within the period referred to in paragraph 1.
Blago se lahko uvozi v številnih ločenih pošiljkah v roku, navedenem v odstavku 1.
Articles 17, 18 and 19 shall apply mutatis mutandis to personal property acquired by inheritance by legal persons engaged in a non-profit-making activity who are established on the territory of the Community.
Členi 17, 18 in 19 se uporabljajo smiselno za osebno lastnino, ki jo z dedovanjem pridobijo pravne osebe, ki se ukvarjajo z nepridobitno dejavnostjo, s sedežem na ozemlju Skupnosti.
IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
UVOZ ŠOLSKE OPREME, ŠOLSKIH PRIPOMOČKOV IN DRUGIH ŠOLSKIH GOSPODINJSKIH PREDMETOV
Exemption shall be granted in respect of outfits, educational materials and household effects representing the usual furnishings for a student’s room and belonging to pupils or students coming to stay in the Community for the purposes of studying there and intended for their personal use during the period of their studies.
Oprostitev se odobri glede opreme, šolskih pripomočkov in gospodinjskih predmetov, ki predstavljajo običajno opremo študentske sobe in pripadajo učencem ali študentom, ki prihajajo v Skupnost zato, da bodo tam študirali, in so namenjeni njihovi osebni uporabi v obdobju njihovega študija.
For the purposes of this Article:
V tem členu se uporabljajo naslednje opredelitve:
‘pupil or student’ means any person enrolled in an educational establishment in order to attend, full-time, the courses offered therein;
„učenec ali študent“ pomeni vsako osebo, ki je vpisana v izobraževalni ustanovi, da bo redno obiskovala programe, ki jih nudi izobraževalna ustanova;
‘outfit’ means underwear and household linen as well as clothing, whether or not new;
„oprema“ pomeni spodnje perilo in gospodinjske tekstilne predmete ter oblačila, nova ali ne;
‘educational materials’ means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.
„šolski pripomočki“ pomeni predmete in instrumente (vključno s kalkulatorji in pisalnimi stroji), ki jih običajno uporabljajo učenci ali študenti za namene študija.
Exemption shall be granted at least once per school year.
Oprostitev se odobri najmanj enkrat na šolsko leto.
IMPORTS OF NEGLIGIBLE VALUE
UVOZ BLAGA ZANEMARLJIVE VREDNOSTI
However, Member States may exclude goods which have been imported on mail order from the exemption provided for in the first sentence of the first subparagraph.
Vendar lahko države članice izključijo iz oprostitve, predvidene v prvem stavku prvega pododstavka, blago, ki je bilo uvoženo z naročilom.
Exemption shall not apply to the following:
Oprostitev ne velja za:
perfumes and toilet waters;
parfume in toaletne vode;
tobacco or tobacco products.
tobak ali tobačne izdelke.
CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
PROIZVAJALNA SREDSTVA IN DRUGA OPREMA, KI SE UVOZI OB PRENOSU DEJAVNOSTI
Without prejudice to the measures in force in the Member State with regard to industrial and commercial policy, and subject to Articles 26 to 29, Member States may allow exemption, on admission, for imports of capital goods and other equipment belonging to undertakings which definitively cease their activity in the third country or third territory of origin in order to carry on a similar activity in the Community and which, in accordance with Article 213(1) of Directive 2006/112/EC, have given advance notice to the competent authorities of the Member State of importation of the commencement of such activity.
Brez poseganja v ukrepe, ki so v veljavi v državi članici v zvezi z industrijsko in trgovinsko politiko, in ob upoštevanju členov 26 do 29 lahko države članice dovolijo oprostitev ob uvozu proizvajalnih sredstev in druge opreme, ki pripada podjetjem, ki dokončno prenehajo s svojo dejavnostjo v tretjih državah ali ozemljih porekla, da bi opravljala podobno dejavnost v Skupnosti, in ki so v skladu s členom 213(1) Direktive 2006/112/ES pristojne organe države članice dejavnosti vnaprej obvestila o začetku take dejavnosti.
Where the undertaking transferred is an agricultural holding, its livestock shall also be exempt on admission.
Kjer je preneseno podjetje kmetijsko podjetje, je ob vnosu oproščena tudi njegova živina.
For the purposes of paragraph 1:
V odstavku 1 se uporabljajo naslednje opredelitve:
‘activity’ means an economic activity as referred to in Article 9(1) of Directive 2006/112/EC;
„dejavnost“ pomeni gospodarsko dejavnost iz člena 9(1) Direktive 2006/112/ES;
‘undertaking’ means an independent economic unit of production or of the service industry.
„podjetje“ pomeni neodvisno gospodarsko enoto proizvodne ali storitvene gospodarske panoge.
The exemption shall be limited to capital goods and equipment which:
Oprostitev je omejena na proizvajalna sredstva in opremo, ki:
except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months prior to the date on which the undertaking ceased to operate in the third country or third territory from which it is transferring its activity;
so jih, razen v posebnih primerih, ki so utemeljeni zaradi okoliščin, dejansko uporabljali v podjetju najmanj 12 mesecev pred datumom, ko je podjetje prenehalo delovati v tretji državi ali ozemlju porekla;
are intended to be used for the same purposes after the transfer;
se po prenosu nameravajo uporabljati za iste namene;
are to be used for the purposes of an activity not exempted under Articles 132, 133, 135 and 136 of Directive 2006/112/EC;
se bodo uporabljala za namene dejavnosti, ki ni oproščena na podlagi členov 132, 133, 135 in 136 Direktive 2006/112/ES;
are appropriate to the nature and size of the undertaking in question.
ustrezajo naravi in velikosti zadevnega podjetja.
Pending entry into force of the common rules referred to in the first paragraph of Article 176 of Directive 2006/112/EC, Member States may exclude from the exemption, in whole or in part, capital goods in respect of which they have availed themselves of the second subparagraph of Article 176 of that Directive.
Do začetka veljavnosti skupnih pravil iz prvega odstavka člena 176 Direktive 2006/112/ES države članice lahko iz oprostitve v celoti ali deloma izključijo proizvajalna sredstva, glede katerih se je uporabil drugi odstavek člena 176 omenjene direktive.
No exemption shall be granted to undertakings established outside the Community and the transfer of which to the territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the Community, without a new activity being set up.
Ne odobri se oprostitev za podjetja, ki so ustanovljena izven Skupnosti in katerih prenos na ozemlje Skupnosti je posledica združitve ali pripojitve podjetju s sedežem v Skupnosti, ne da bi bila ustanovljena nova dejavnost.
No exemption shall be granted for:
Oprostitev se ne odobri za:
means of transport which are not in the nature of instruments of production or of the service industry;
prevozna sredstva, ki nimajo narave instrumentov proizvodne ali storitvene gospodarske panoge;
supplies of all kinds intended for human consumption or for animal feed;
preskrbo vseh vrst, ki je namenjena za prehrano ljudi ali za živalsko krmo;
fuel and stocks of raw materials or finished or semi-finished products;
gorivo in zaloge surovin ali končnih izdelkov ali polizdelkov;
livestock in the possession of dealers.
živino, ki je v lasti trgovcev.
Except in special cases justified by the circumstances, the exemption shall be granted only in respect of capital goods and other equipment imported before the expiry of a period of 12 months from the date when the undertaking ceased its activities in the third country or third territory of origin.
Razen v posebnih primerih, ki so utemeljeni zaradi okoliščin, se oprostitev odobri samo glede proizvajalnih sredstev in druge opreme, ki se uvozi pred iztekom 12 mesecev od datuma, ko je podjetje prenehalo s svojimi dejavnostmi v tretjih državah ali ozemljih porekla.
IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
UVOZ NEKATERIH KMETIJSKIH PROIZVODOV IN IZDELKOV, NAMENJENIH ZA UPORABO V KMETIJSTVU
Products obtained by Community farmers on properties located in third countries or third territories
Proizvodi, ki jih pridobijo kmetje Skupnosti na posestvih v tretjih državah ali ozemljih
Subject to Articles 31 and 32, agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country or third territory adjoining the territory of the Community which are operated by agricultural producers having their principal undertaking in the Community and adjacent to the country or territory concerned shall be exempt on admission.
Ob upoštevanju členov 31 in 32 so ob vnosu oproščeni kmetijski, živinorejski, čebelarski, vrtnarski in gozdarski proizvodi iz posestev, ki so v tretji državi ali ozemlju, ki meji na ozemlje Skupnosti, in ki jih upravljajo kmetijski proizvajalci, ki imajo svoje glavno podjetje v Skupnosti in na meji z zadevno državo.
Pure-bred horses, not more than six months old and born in a third country or third territory of an animal covered in the Community and then exported temporarily to give birth, shall also be exempt on admission.
Čistokrvni konji, ki niso starejši od šestih mesecev, ki so rojeni v tretjih državah ali ozemljih, ki so oplojeni v Skupnosti in so nato začasno izvoženi zaradi kotitve, so prav tako ob vnosu oproščeni.
To be eligible for the exemption under the first subparagraph of paragraph 1, stock-farming products must be obtained from animals reared, acquired or imported in accordance with the general tax arrangements applicable in the Member State of importation.
Da bi bili upravičeni v skladu s prvim pododstavkom odstavka 1, morajo biti živinorejski proizvodi dobljeni od živali, ki so rejene, pridobljene ali uvožene v skladu s splošnimi davčnimi režimi, ki veljajo v državi članici uvoza.
Exemption shall be limited to products which have not undergone any treatment other than that which normally follows their harvest or production.
Oprostitev je omejena na proizvode, ki niso bili obdelani na noben način, razen obdelave, ki običajno sledi spravilu ali proizvodnji.
Exemption shall be granted only in respect of products imported by the agricultural producer or on his behalf.
Oprostitev se odobri samo glede proizvodov, ki jih uvozi kmetijski proizvajalec ali so uvoženi v njegovem imenu.
This Chapter shall apply mutatis mutandis to the products of fishing or fish-farming activities carried out in the lakes or waterways bordering the territory of the Community by fishermen established in the Community and to the products of hunting activities carried out on such lakes or waterways by sportsmen established in the Community.
To poglavje se uporablja smiselno za ribiške proizvode ali proizvode iz ribogojstva, ki jih v jezerih ali vodnih poteh, ki mejijo na ozemlje Skupnosti, opravljajo ribiči s sedežem v Skupnosti, in na proizvode lovskih dejavnosti, ki jih na takih jezerih ali vodnih poteh opravljajo lovci in ribiči s sedežem v Skupnosti.
Seeds, fertilisers and products for the treatment of soil and crops
Semena, gnojila in izdelki za obdelavo tal in poljščin
Subject to Article 35, seeds, fertilisers and products for the treatment of soil and crops, intended for use on property located in the Community, and adjoining a third country or third territory and operated by agricultural producers having their principal undertaking in the said country or territory adjacent to the territory of the Community shall be exempt on admission.
Ob upoštevanju člena 35 so ob vnosu oproščena semena, gnojila in izdelki za obdelavo tal in poljščin, ki so namenjeni za uporabo na posestvih, ki so v Skupnosti, ki mejijo na tretjo državo ali ozemlje, ki jih upravljajo kmetijski proizvajalci, ki imajo svoje glavno podjetje v navedeni državi ali ozemlju, ki meji na ozemlje Skupnosti.
Exemption shall be limited to the quantities of seeds, fertilisers or other products required for the purpose of operating the property.
Oprostitev je omejena na količine semen, gnojil in drugih izdelkov, ki so potrebni za upravljanje posestev.
It shall be granted only for seeds, fertilisers or other products introduced directly into the Community by the agricultural producer or on his behalf.
Oprostitev se odobri samo za semena, gnojila ali druge izdelke, ki jih v Skupnost neposredno uvede kmetijski proizvajalec ali se uvedejo v njegovem imenu.
Member States may make exemption conditional upon the granting of reciprocal treatment.
Države članice lahko zahtevajo, da je oprostitev pogojena z recipročnim obravnavanjem.
IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
UVOZ TERAPEVTSKIH SNOVI, ZDRAVIL, LABORATORIJSKIH ŽIVALI IN BIOLOŠKIH ALI KEMIČNIH SNOVI
Laboratory animals and biological or chemical substances intended for research
Laboratorijske živali in biološke ali kemične snovi, namenjene za raziskave
The following shall be exempt on admission:
Ob vnosu so oproščeni:
animals specially prepared and sent free of charge for laboratory use;
živali, ki so posebej pripravljene in so poslane brezplačno za laboratorijsko uporabo;
biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty [6].
biološke ali kemične snovi, ki so uvožene iz držav izven Skupnosti, za katere veljajo omejitve in pogoji, ki so predpisani v členu 60 Uredbe Sveta (EGS) št. 918/83 z dne 28. marca 1983 o sistemu oprostitev carin v Skupnosti [6].
The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following:
Oprostitev iz odstavka 1 je omejena na živali in biološke ali kemične snovi, ki so namenjene za:
public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research;
javne ustanove, ki se ukvarjajo pretežno z izobraževanjem ali znanstvenimi raziskavami, vključno z oddelki javnih ustanov, ki se ukvarjajo pretežno z izobraževanjem ali znanstvenimi raziskavami;
private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.
ali zasebne ustanove, ki se ukvarjajo pretežno z izobraževanjem ali znanstvenimi raziskavami in imajo dovoljenje pristojnih organov držav članic, da sprejemajo take stvari oproščene davka.
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
Terapevtske snovi človeškega izvora in reagenti za ugotavljanje krvnih skupin in vrst tkiv
Without prejudice to the exemption provided for in Article 143(a) of Directive 2006/112/EC and subject to Article 38 of this Directive, the following shall be exempted:
Brez poseganja v oprostitev, ki je predvidena v točki (a) člena 143 Direktive 2006/112/ES, in ob upoštevanju člena 38 te direktive so oproščeni:
therapeutic substances of human origin;
terapevtske snovi človeškega izvora;
blood-grouping reagents;
reagenti za ugotavljanje krvnih skupin;
tissue-typing reagents.
reagenti za ugotavljanje vrst tkiv.
‘therapeutic substances of human origin’ means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen);
„terapevtske snovi človeškega izvora“ pomeni človeška kri in njeni derivati (polna človeška kri, dehidrirana človeška plazma, humani albumin in določene raztopine proteinske frakcije človeške plazme, človeški imunoglobulin in človeški fibrinogen);
‘blood-grouping reagents’ means all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities;
„reagenti za določanje krvnih skupin“ pomeni vsi reagenti, človeškega, živalskega, rastlinskega ali drugega izvora, ki se uporabljajo za ugotavljanje krvnih skupin in za odkrivanje neskladnosti krvi;
‘tissue-typing reagents’ means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.
„reagenti za ugotavljanje vrst tkiv“ pomeni vsi reagenti, človeškega, živalskega, rastlinskega ali drugega izvora, ki se uporabljajo za ugotavljanje vrst človeških tkiv.
Exemption shall be limited to products which:
Oprostitev je omejena na izdelke, ki:
are intended for institutions or laboratories approved by the competent authorities, for use exclusively for non-commercial medical or scientific purposes;
so namenjeni za ustanove ali laboratorije, ki jih potrdijo pristojni organi, izključno za uporabo v nekomercialne medicinske ali znanstvene namene;
are accompanied by a certificate of conformity issued by a duly authorised body in the country or territory of departure;
imajo potrdilo o skladnosti, ki ga izda pravilno pooblaščen organ v državi ali ozemlju porekla;
are in containers bearing a special label identifying them.
so v embalaži, ki ima posebno nalepko za razpoznavnost.
Exemption shall include the special packaging essential for the transport of therapeutic substances of human origin or blood-grouping or tissue-typing reagents and also any solvents and accessories needed for their use which may be included in the consignments.
Oprostitev vključuje posebno embalažo, ki je nujno potrebna za prevoz terapevtskih snovi človeškega izvora ali reagentov za ugotavljanje krvnih skupin ali reagentov za ugotavljanje vrst tkiv in tudi topila in dodatke, ki so potrebni za njihovo uporabo, ki so lahko priloženi v pošiljkah.
Reference substances for the quality control of medical products
Referenčne snovi za nadzor kakovosti medicinskih izdelkov
Consignments which contain samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products and which are addressed to consignees authorised by the competent authorities of the Member States to receive such consignments free of tax shall be exempt on admission.
Pošiljke, ki vsebujejo vzorce referenčnih snovi, ki jih je odobrila Svetovna zdravstvena organizacija za nadzor kakovosti, ki se uporabljajo pri proizvodnji medicinskih izdelkov in ki so naslovljene na prejemnike, ki imajo odobritev pristojnih organov držav članic za sprejemanje takih pošiljk brez davka, so oproščene ob vnosu.
Pharmaceutical products used at international sports events
Farmacevtski izdelki, ki se uporabljajo na mednarodnih športnih dogodkih
Pharmaceutical products for human or veterinary medical use by persons or animals participating in international sports events shall, within the limits necessary to meet their requirements during their stay in the Community, be exempt on admission.
Farmacevtski izdelki za človeško ali veterinarsko medicinsko uporabo za ljudi ali živali, ki sodelujejo na mednarodnih športnih dogodkih so, v mejah, ki so potrebne za zadovoljevanje zahtev v času bivanja v Skupnosti, oproščene ob vnosu.
GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
BLAGO ZA DOBRODELNE IN ČLOVEKOLJUBNE ORGANIZACIJE
General provision
Splošne določbe
Member States may impose a limit on the quantity or value of the goods, exempt under Chapters 2, 3 or 4 in order to remedy any abuse and to combat major distortions of competition.
Države članice lahko omejijo količino ali vrednost blaga, ki je upravičeno do oprostitev na podlagi poglavij 2, 3 in 4, z namenom, da odpravijo zlorabe ali zaradi boja proti večjemu izkrivljanju konkurence.
Goods imported for general purposes
Blago, uvoženo za splošne namene
Subject to Articles 44, 45 and 46, the following shall be exempt on admission:
Ob upoštevanju členov 44, 45 in 46 so ob vnosu oproščeni:
basic necessities obtained free of charge and imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities for distribution free of charge to needy persons;
osnovne potrebščine, ki so pridobljene brezplačno ali jih uvozijo državne organizacije ali druge dobrodelne ali človekoljubne organizacije, ki jih potrdijo pristojni organi za brezplačno razdeljevanje osebam, potrebnim pomoči;