natgillin/translations-raw huggingface dataset:
This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law and application of the Directives set out in Annex I, Part B,
Ta direktiva ne bi smela posegati v obveznosti držav članic glede rokov za prenos v nacionalno pravo in začetka uporabe direktiv, ki so določeni v delu B Priloge I –
This Directive lays down general principles for the harmonisation of the structure and rates of the excise duty to which the Member States subject manufactured tobacco.
Ta direktiva določa splošna načela za uskladitev strukture in stopenj trošarine, s katero države članice obdavčijo tobačne izdelke.
For the purposes of this Directive manufactured tobacco shall mean:
Za namene te direktive so tobačni izdelki:
cigarettes;
cigarete;
cigars and cigarillos;
cigare in cigarilosi;
smoking tobacco:
tobak za kajenje:
fine-cut tobacco for the rolling of cigarettes;
drobno rezan tobak za zvijanje cigaret;
other smoking tobacco.
drug tobak za kajenje.
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in Article 3 or Article 5(1) shall be treated as cigarettes and smoking tobacco.
Izdelki, ki v celoti ali deloma vsebujejo snovi, ki niso tobak, sicer pa so v skladu z merili iz člena 3 ali člena 5(1), se obravnavajo kot cigarete in tobak za kajenje.
Notwithstanding the first subparagraph, products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco.
Ne glede na prvi pododstavek se izdelki, ki ne vsebujejo tobaka in se uporabljajo izključno v medicinske namene, ne štejejo za tobačne izdelke.
Notwithstanding existing Union provisions, the definitions referred to in paragraph 2 of this Article and Articles 3, 4 and 5 shall be without prejudice to the choice of system or the level of taxation which shall apply to the different groups of products referred to in these Articles.
Ne glede na veljavne določbe Unije, opredelitve iz odstavka 2 tega člena in členov 3, 4 in 5 ne vplivajo na izbiro sistema ali ravni obdavčevanja, ki se uporabi za različne skupine izdelkov iz teh členov.
For the purposes of this Directive cigarettes shall mean:
Za namene te direktive so cigarete:
rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the meaning of Article 4(1);
zvitki tobaka, ki se lahko pokadijo takšni kot so, in se ne uvrščajo med cigare ali cigarilose v skladu s členom 4(1);
rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes;
zvitki tobaka, ki se na preprost neindustrijski način vstavijo v tulce iz cigaretnega papirja;
rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.
zvitki tobaka, ki se na preprost neindustrijski način zavijejo v cigaretni papir.
A roll of tobacco referred to in paragraph 1 shall, for excise duty purposes, be considered as two cigarettes where, excluding filter or mouthpiece, it is longer than 8 cm but not longer than 11 cm, as three cigarettes where, excluding filter or mouthpiece, it is longer than 11 cm but not longer than 14 cm, and so on.
Zvitek tobaka iz odstavka 1 se za trošarinske namene šteje kot dve cigareti, če dolžina zvitka tobaka brez filtra ali ustnika presega 8 cm, ni pa daljša od 11 cm, kot tri cigarete, če dolžina zvitka tobaka brez filtra ali ustnika presega 11 cm, ni pa daljša od 14 cm, in tako dalje.
For the purposes of this Directive the following shall be deemed to be cigars or cigarillos if they can be and, given their properties and normal consumer expectations, are exclusively intended to be smoked as they are:
Če se lahko kadijo in so glede na svoje lastnosti in običajna pričakovanja potrošnika namenjeni izključno za kajenje takšni kot so, so za namene te direktive cigare in cigarilosi:
rolls of tobacco with an outer wrapper of natural tobacco;
z zunanjim ovojem iz naravnega tobaka;
By way of derogation from paragraph 1, the following subparagraph may continue to be applied by Germany and Hungary until 31 December 2014.
V Nemčiji in na Madžarskem se lahko do 31. decembra 2014 kot izjema od določb odstavka 1 uporabljajo določbe tega odstavka.
The following shall be deemed to be cigars or cigarillos if they can be smoked as they are:
Če se lahko kadijo takšne kot so, so cigare in cigarilosi zvitki tobaka:
rolls of tobacco made entirely of natural tobacco;
v celoti narejeni iz naravnega tobaka;
rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, and a binder, both being of reconstituted tobacco, where the unit weight, not including filter or mouthpiece, is not less than 1,2 g and where the wrapper is fitted in spiral form with an acute angle of at least 30° to the longitudinal axis of the cigar;
z zdrobljeno mešanico polnila in z zunanjim ovojem običajne barve cigare, ki v celoti ovija izdelek, vključno filter, kjer je to ustrezno, vendar ne ovija ustnika pri cigarah z ustnikom in s prevezo, oboje iz rekonstituiranega tobaka, kadar teža enote, brez filtra ali ustnika, ni manjša od 1,2 grama in kadar je ovoj nameščen spiralno z ostrim kotom najmanj 30 glede na podložno os cigare;
rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouth-piece, is not less than 2,3 g and the circumference over at least one third of the length is not less than 34 mm.
z zdrobljeno mešanico polnila in zunanjim ovojem običajne barve cigare, iz rekonstruiranega tobaka, ki v celoti ovija izdelek, vključno filter, kjer je to ustrezno, vendar ne ovija ustnika pri cigarah z ustnikom, katerih teža enote, ki ne vključuje filtra ali ustnika, ni manjša od 2,3 grama, obseg cigare pa na najmanj eni tretjini dolžine ni manjši od 34 mm.
Products which consist in part of substances other than tobacco but otherwise fulfil the criteria set out in paragraph 1 shall be treated as cigars and cigarillos.
Izdelki, ki deloma vsebujejo snovi, ki niso tobak, sicer pa izpolnjujejo merila iz odstavka 1, se štejejo za cigare in cigarilose.
For the purposes of this Directive smoking tobacco shall mean:
Za namene te direktive je tobak za kajenje:
tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;
tobak, ki je rezan ali kako drugače razkosan, zvit ali stisnjen v kose in ga je mogoče kaditi brez nadaljnje industrijske obdelave;
tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which can be smoked.
tobačni odpadek, dan v drobno prodajo, ki se lahko kadi in ni vključen v člen 3 in 4(1).
For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products.
Za namene tega člena so tobačni odpadki ostanki od tobačnih listov in stranski proizvodi, pridobljeni pri predelavi tobaka ali proizvodnji tobačnih izdelkov.
Smoking tobacco in which more than 25 % by weight of the tobacco particles have a cut width of less than 1,5 millimetre shall be deemed to be fine-cut tobacco for the rolling of cigarettes.
Tobak za kajenje, v katerem je glede na težo tobačnih delcev več kot 25 % tobačnih delcev širokih manj kot 1,5 milimetra, se šteje za drobno rezan tobak za zvijanje cigaret.
Member States may also deem smoking tobacco in which more than 25 % by weight of the tobacco particles have a cut width of 1,5 millimetre or more and which was sold or intended to be sold for the rolling of cigarettes to be fine-cut tobacco for the rolling of cigarettes.
Države članice lahko tudi tobak za kajenje, v katerem je glede na težo tobačnih delcev več kot 25 % tobačnih delcev širokih 1,5 milimetra ali več in ki se je prodal ali je namenjen prodaji za zvijanje cigaret, štejejo za drobno rezan tobak za zvijanje cigaret.
A natural or legal person established in the Union who converts tobacco into manufactured products prepared for retail sale shall be deemed to be a manufacturer.
Fizična ali pravna oseba s sedežem v Uniji, ki predela tobak v končne izdelke, pripravljene za prodajo na drobno, se šteje za proizvajalca.
PROVISIONS APPLICABLE TO CIGARETTES
DOLOČBE, KI SE UPORABLJAJO ZA CIGARETE
Cigarettes manufactured in the Union and those imported from third countries shall be subject to an ad valorem excise duty calculated on the maximum retail selling price, including customs duties, and also to a specific excise duty calculated per unit of the product.
Cigarete, proizvedene v Uniji in tiste, uvožene iz tretjih držav se obdavčijo s trošarino ad valorem, izračunano glede na najvišjo drobnoprodajno ceno, vključno s carinami, ter s specifično trošarino, ki se izračuna na enoto izdelka.
Notwithstanding the first subparagraph, Member States may exclude customs duties from the basis for calculating the ad valorem excise duty on cigarettes.
Ne glede na prvi pododstavek lahko države članice iz osnove za izračun trošarine ad valorem od cigaret izloči carino.
The rate of the ad valorem excise duty and the amount of the specific excise duty must be the same for all cigarettes.
Odstotek trošarine ad valorem in znesek specifične trošarine sta za vse cigarete enaka.
At the final stage of harmonisation of structures, the same ratio shall be established for cigarettes in all Member States between the specific excise duty and the sum of the ad valorem excise duty and the turnover tax, in such a way that the range of retail selling prices reflects fairly the difference in the manufacturers’ delivery prices.
Na končni stopnji usklajevanja struktur se za cigarete v vseh državah članicah določi enako razmerje med specifično trošarino, zneskom trošarine ad valorem in prometnim davkom tako, da lestvica drobnoprodajnih cen primerno odraža razlike med prodajnimi cenami proizvajalcev.
Where necessary, the excise duty on cigarettes may include a minimum tax component, provided that the mixed structure of taxation and the band of the specific component of the excise duty as laid down in Article 8 is strictly respected.
Kjer je potrebno, lahko trošarina za cigarete vsebuje najnižjo davčno obremenitev pod pogojem, da se mešana struktura obdavčitve in razpon specifičnega delnega zneska trošarine dosledno spoštujeta v skladu s členom 8.
The percentage of the specific component of excise duty in the amount of the total tax burden on cigarettes shall be established by reference to the weighted average retail selling price.
Odstotek specifičnega delnega zneska trošarine v znesku celotne davčne obremenitve za cigarete se določi glede na tehtano povprečno drobnoprodajno ceno.
The weighted average retail selling price shall be calculated by reference to the total value of all cigarettes released for consumption, based on the retail selling price including all taxes, divided by the total quantity of cigarettes released for consumption.
Tehtana povprečna drobnoprodajna cena se izračuna glede na skupno vrednost vseh cigaret, sproščenih v porabo, ki temelji na drobnoprodajni ceni, vključno z vsemi davki, deljeno s skupno količino cigaret, sproščenih v porabo.
It shall be determined by 1 March at the latest of each year on the basis of data relating to all such releases for consumption made in the preceding calendar year.
Vsako leto se jo določi najkasneje do 1. marca na podlagi podatkov o skupni količini takšnih sprostitev v porabo, v prejšnjem koledarskem letu.
Until 31 December 2013, the specific component of the excise duty shall not be less than 5 % and shall not be more than 76,5 % of the amount of the total tax burden resulting from the aggregation of the following:
Do 31. decembra 2013 specifična komponenta trošarine ne sme biti nižja od 5 % in ne višja od 76,5 % zneska celotne davčne obremenitve, ki je sestavljena iz:
the ad valorem excise duty and the value added tax (VAT) levied on the weighted average retail selling price.
trošarine ad valorem in davka na dodano vrednost (DDV), obračunanih od tehtane povprečne drobnoprodajne cene.
From 1 January 2014, the specific component of the excise duty on cigarettes shall not be less than 7,5 % and shall not be more than 76,5 % of the amount of the total tax burden resulting from the aggregation of the following:
Od 1. januarja 2014 specifična komponenta trošarine za cigarete ne sme biti nižja od 7,5 % in ne višja od 76,5 % zneska celotne davčne obremenitve, ki je sestavljena iz:
the ad valorem excise duty and the VAT levied on the weighted average retail selling price.
trošarine ad valorem in DDV, obračunanih od tehtane povprečne drobnoprodajne cene.
By way of derogation from paragraphs 3 and 4, where a change in the weighted average retail selling price of cigarettes occurs in a Member State, thereby bringing the specific component of the excise duty, expressed as a percentage of the total tax burden, below the percentage of 5 % or 7,5 %, whichever is applicable, or above the percentage of 76,5 % of the total tax burden, the Member State concerned may refrain from adjusting the amount of the specific excise duty until 1 January of the second year following that in which the change occurs.
Kot izjema od odstavkov 3 in 4 pri spremembi tehtane povprečne drobnoprodajne cene cigaret v državi članici, ki povzroči, da se specifična komponenta trošarine, izražena v odstotku od celotne davčne obremenitve, zniža pod 5 % oziroma 7,5 %, odvisno od primera, ali zviša nad 76,5 % celotne davčne obremenitve, tej državi ni treba prilagoditi zneska specifične trošarine do 1. januarja drugega leta po letu, v katerem je prišlo do spremembe.
Subject to paragraphs 3, 4 and 5 of this Article and the second subparagraph of Article 7(1), Member States may levy a minimum excise duty on cigarettes.
Ob upoštevanju odstavkov 3, 4 in 5 tega člena ter drugega pododstavka člena 7(1) lahko države članice obračunajo najnižjo trošarino za cigarete.
Member States shall apply to cigarettes minimum consumption taxes in accordance with the rules provided for in this Chapter.
Države članice, v skladu s pravili, predvidenimi v tem poglavju, uveljavijo najnižje davke na porabo cigaret.
Paragraph 1 shall apply to the taxes which, pursuant to this Chapter, are levied on cigarettes and which comprise:
Odstavek 1 se uporablja za davke, ki se v skladu s tem poglavjem zaračunavajo za cigarete in vsebujejo:
a specific excise duty per unit of the product;
specifično trošarino na enoto izdelka;
an ad valorem excise duty calculated on the basis of the maximum retail selling price;
trošarino ad valorem, izračunano na osnovi najvišje drobnoprodajne cene;
a VAT proportional to the retail selling price.
DDV, sorazmeren drobnoprodajni ceni.
The overall excise duty (specific duty and ad valorem duty excluding VAT) on cigarettes shall represent at least 57 % of the weighted average retail selling price of cigarettes released for consumption.
Skupna trošarina (specifična dajatev in ad valorem dajatev brez DDV) za cigarete znaša vsaj 57 % tehtane povprečne drobnoprodajne cene cigaret, sproščenih v porabo.
That excise duty shall not be less than EUR 64 per 1000 cigarettes irrespective of the weighted average retail selling price.
Trošarina ne sme biti nižja od 64 EUR za 1000 cigaret ne glede na tehtano povprečno drobnoprodajno ceno.
However, Member States which levy an excise duty of at least EUR 101 per 1000 cigarettes on the basis of the weighted average retail selling price need not to comply with the 57 % requirement set out in the first subparagraph.
Vendar se za države članice, ki obračunavajo trošarino v višini najmanj 101 EUR za 1000 cigaret na podlagi tehtane povprečne drobnoprodajne cene zahteva glede 57 % iz prvega pododstavka ne uporablja.
From 1 January 2014, the overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price of cigarettes released for consumption.
Od 1. januarja 2014 skupna trošarina za cigarete znaša vsaj 60 % tehtane povprečne drobnoprodajne cene cigaret, sproščenih v porabo.
That excise duty shall not be less than EUR 90 per 1000 cigarettes irrespective of the weighted average retail selling price.
Trošarina ne sme biti nižja od 90 EUR za 1000 cigaret ne glede na tehtano povprečno drobnoprodajno ceno.
However, Member States which levy an excise duty of at least EUR 115 per 1000 cigarettes on the basis of the weighted average retail selling price need not to comply with the 60 % requirement set out in the first subparagraph.
Vendar se za države članice, ki obračunavajo trošarino v višini najmanj 115 EUR za 1000 cigaret na podlagi tehtane povprečne drobnoprodajne cene zahteva glede 60 % iz prvega pododstavka ne uporablja.
Bulgaria, Estonia, Greece, Latvia, Lithuania, Hungary, Poland and Romania shall be allowed a transitional period until 31 December 2017 in order to reach the requirements laid down in the first and second subparagraphs.
Bolgarija, Estonija, Grčija, Latvija, Litva, Madžarska, Poljska in Romunija lahko zahteve iz prvega in drugega pododstavka izpolnijo v prehodnem obdobju do 31. decembra 2017.
Where a change in the weighted average retail selling price of cigarettes occurs in a Member State, thereby bringing the overall excise duty below the levels specified in the first sentence of paragraph 1 and in the first sentence of paragraph 2 of Article 10 respectively, the Member State concerned may refrain from adjusting that duty until 1 January of the second year following that in which the change occurs.
Če se skupna trošarina zaradi spremembe tehtane povprečne drobnoprodajne cene cigaret v državi članici zniža pod ravni, ustrezno določene v prvem stavku odstavkov 1 in 2 člena 10, lahko ta država članica prilagoditev te dajatve preloži do 1. januarja drugega leta po letu, v katerem je prišlo do spremembe.
Where a Member State increases the rate of VAT on cigarettes, it may reduce the overall excise duty up to an amount which, expressed as a percentage of the weighted average retail selling price, is equal to the increase in the rate of VAT, also expressed as a percentage of the weighted average retail selling price, even if such an adjustment has the effect of reducing the overall excise duty to below the levels, expressed as a percentage of the weighted average retail selling price, laid down in the first sentence of paragraph 1 and in the first sentence of paragraph 2 of Article 10 respectively.
Kadar država članica zviša stopnjo DDV za cigarete, lahko skupno trošarino zniža do višine zneska, izraženega v odstotku tehtane povprečne drobnoprodajne cene, ki je enak znesku zvišanja stopnje DDV, prav tako izraženem v odstotku tehtane povprečne drobnoprodajne cene, tudi če se skupna trošarina zaradi te prilagoditve zniža pod raven, izraženo v odstotku tehtane povprečne drobnoprodajne cene, kot je ustrezno določena v prvem stavku odstavkov 1 in 2 člena 10.
However, the Member State shall raise that duty again so as to reach at least those levels by 1 January of the second year after that in which the reduction took place.
Vendar država članica to dajatev ponovno zviša tako, da do 1. januarja drugega leta po letu, v katerem je prišlo do znižanja, doseže vsaj take ravni.
Portugal may apply a reduced rate of up to 50 % less than that laid down in Article 10 to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale manufacturers each of whose annual production does not exceed 500 tonnes.
Na Portugalskem se lahko uporablja stopnja, znižana za največ 50 % glede na stopnjo določeno v členu 10, za cigarete, potrošene v najbolj oddaljenih regijah otočij Azorov in Madeire, ki jih proizvajajo maloserijski proizvajalci, letna proizvodnja posameznega proizvajalca pa ne preseže 500 ton.
By way of derogation from Article 10, France may continue to apply for the period from 1 January 2010 to 31 December 2015 a reduced rate of excise duty to cigarettes released for consumption in the departments of Corsica up to an annual quota of 1200 tonnes.
V Franciji se lahko od 1. januarja 2010 do 31. decembra 2015 kot izjema od člena 10 uporablja znižana stopnja trošarin za cigarete, ki so sproščene v porabo v departmajih Korzike, do letne kvote 1200 ton.
until 31 December 2012, at least 44 % of the price for cigarettes in the price category most in demand in those departments;
do 31. decembra 2012 najmanj 44 % cene za cigarete najbolje prodajane cenovne kategorije v teh departmajih;
from 1 January 2013, at least 50 % of the weighted average retail selling price of cigarettes released for consumption; the excise duty shall not be less than EUR 88 per 1000 cigarettes irrespective of the weighted average retail selling price;
od 1. januarja 2013 najmanj 50 % tehtane povprečne drobnoprodajne cene cigaret, sproščenih v porabo; trošarina ne sme biti nižja od 88 EUR za 1000 cigaret ne glede na tehtano povprečno drobnoprodajno ceno;
from 1 January 2015, at least 57 % of the weighted average retail selling price of cigarettes released for consumption; the excise duty shall not be less than EUR 90 per 1000 cigarettes irrespective of the weighted average retail selling price.
od 1. januarja 2015 najmanj 57 % tehtane povprečne drobnoprodajne cene cigaret, sproščenih v porabo; trošarina ne sme biti nižja od 90 EUR za 1000 cigaret ne glede na tehtano povprečno drobnoprodajno ceno.
PROVISIONS APPLICABLE TO MANUFACTURED TOBACCO OTHER THAN CIGARETTES
DOLOČBE, KI SE UPORABLJAJO ZA TOBAČNE IZDELKE RAZEN CIGARET
The following groups of manufactured tobacco produced in the Union and imported from third countries shall be subject, in each Member State, to a minimum excise duty as laid down in Article 14:
Za naslednje skupine tobačnih izdelkov, proizvedenih v Uniji in uvoženih iz tretjih držav, velja v vsaki državi članici najnižja trošarina, kakor je določeno v členu 14:
fine-cut tobacco intended for the rolling of cigarettes;
drobno rezan tobak, namenjen za zvijanje cigaret;
other smoking tobaccos.
drug tobak za kajenje.
Member States shall apply an excise duty which may be:
Države članice uporabijo trošarino, ki je lahko:
either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Union and by importers from third countries in accordance with Article 15; or
bodisi ad valorem dajatev, izračunana na podlagi najvišje drobnoprodajne cene vsakega izdelka, ki jo prosto določijo proizvajalci s sedežem v Uniji in uvozniki iz tretjih držav v skladu s členom 15; ali
a specific duty expressed as an amount per kilogram, or in the case of cigars and cigarillos, alternatively for a given number of items; or
specifična dajatev, izražena v znesku na kilogram, ali pri cigarah in cigarilosih na določeno število kosov; ali
a mixture of both, combining an ad valorem element and a specific element.
kombinacija obeh, ki združuje tako ad valorem kot specifični element.
In cases where excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.
V primerih, ko je trošarina bodisi ad valorem ali mešana, lahko države članice določijo najnižji znesek trošarine.
The overall excise duty (specific duty and/or ad valorem duty excluding VAT), expressed as a percentage, as an amount per kilogram or for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:
Celotna trošarina (specifična oziroma ad valorem dajatev brez DDV), izražena v odstotku, kot znesek na kilogram ali na določeno število kosov, je vsaj enaka stopnjam ali najnižjim zneskom, določenim za:
cigars or cigarillos 5 % of the retail selling price inclusive of all taxes or EUR 12 per 1000 items or per kilogram;
cigare ali cigarilose 5 % drobnoprodajne cene, ki vključuje vse davke, ali 12 EUR za 1000 izdelkov ali za kilogram;