natgillin/translations-raw huggingface dataset:
Greater convergence between the tax levels applied in the Member States would help reduce fraud and smuggling within the Union.
Večja skladnost davčnih stopenj, ki se uporabljajo v državah članicah, bi pripomogla k zmanjševanju goljufij in tihotapljenja v Uniji.
Greater convergence would also help to ensure a high level of human health protection.
Večja skladnost bi prav tako pripomogla k zagotavljanju visoke ravni varovanja človekovega zdravja.
The level of taxation is indeed a major factor in the price of tobacco products, which in turn influences consumers’, smoking habits.
Stopnja obdavčenja je vsekakor glavni dejavnik v ceni tobačnih izdelkov, ki posledično vpliva na kadilske navade potrošnikov.
Fraud and smuggling undermine tax induced price levels, in particular of cigarettes and fine-cut tobacco intended for the rolling of cigarettes, and thus jeopardise the achievement of tobacco control and health protection objectives.
Goljufije in tihotapljenje spodkopavajo na podlagi davkov oblikovane višine cen, zlasti cigaret in drobno rezanega tobaka, namenjenega za zvijanje cigaret, in tako ogrožajo doseganje ciljev nadzora nad tobakom in varovanja zdravja.
In order to achieve greater convergence and to reduce consumption, the minimum levels of taxation in the Union for cigarettes and fine-cut tobacco intended for the rolling of cigarettes should therefore be increased.
Da bi dosegli večjo skladnost in zmanjšali porabo, bi bilo torej treba v Uniji zvišati najnižje stopnje obdavčenja za cigarete in drobno rezani tobak, namenjen za zvijanje cigaret.
It is necessary to bring the minimum levels for fine-cut tobacco intended for the rolling of cigarettes closer to the minimum levels applicable to cigarettes, so as to better take account of the degree of competition existing between the two products, reflected in consumption patterns observed, as well as their equally harmful character.
Najnižje stopnje za drobno rezani tobak, namenjen za zvijanje cigaret, je treba približati najnižjim stopnjam, ki se uporabljajo za cigarete, da bi bolje upoštevali stopnjo konkurence, ki obstaja med obema izdelkoma in ki se odraža v vzorcu porabe potrošnikov, kakor tudi njihovo enako škodljivost.
Transitional periods should allow Member States to adapt smoothly to the new levels of the overall excise duty, thus limiting possible side effects.
S prehodnimi obdobji bi bilo treba državam članicam omogočiti nemoteno prilagajanje novim stopnjam skupne trošarine in tako omejiti možne stranske učinke.
In order to avoid distortion of competition and unacceptable diversions of trade and the resulting revenue loss for those Member States which apply high excise duties, both as an important source of revenue and for health reasons, it appears necessary to allow the latter to apply quantitative limits as regards cigarettes which may be brought into their territory without further payment of excise duties where those cigarettes are brought into their territory from Member States benefiting from transitional periods.
Da bi se izognili izkrivljanju konkurence, nesprejemljivemu preusmerjanju v trgovini in s tem izgubi prihodka za tiste države članice, v katerih visoke trošarine predstavljajo pomemben vir prihodkov in so hkrati v rabi iz zdravstvenih razlogov, se zdi, da je tem državam treba dovoliti, da uporabijo količinske omejitve za cigarete, ki se lahko vnesejo na njihovo ozemlje brez dodatnega plačila trošarin iz držav članic, ki koristijo prehodna obdobja.
It is appropriate to modulate such authorisation of restrictions taking into account the level which the general mandatory minimum level of taxation will have reached and the difficulties which Member States benefiting from a derogation may encounter from lower taxation in other Member States on their way to gradually aligning on the general mandatory minimum level.
Takšno odobritev omejitev je primerno prilagoditi ob upoštevanju stopnje, ki jo bo dosegla obvezna splošna najnižja obdavčitev, in težav, ki jih imajo lahko države članice, ki so upravičene do odstopanj, zaradi nižje obdavčitve v drugih državah članicah v procesu postopnega prilagajanja obvezni splošni najnižji stopnji obdavčitve.
In order to avoid a fall in the value of the Union minimum levels of duty on cigars, cigarillos and smoking tobaccos other than fine-cut tobacco intended for the rolling of cigarettes, it is necessary to increase the minimum levels expressed as a specific amount.
Da bi se izognili padcu vrednosti najnižjih stopenj dajatev v Uniji za cigare, cigarilose in tobak za kajenje, razen za drobno rezani tobak, namenjen za zvijanje cigaret, je treba zvišati najnižje stopnje, izražene v določenem znesku.
In the interests of uniform and fair taxation, the definition of cigarettes, cigars and cigarillos and of other smoking tobacco should be adapted so that, respectively, rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more for excise purposes; a type of cigar which is similar in many respects to a cigarette is treated as a cigarette for excise purposes; smoking tobacco which is similar in many respects to fine-cut tobacco intended for the rolling of cigarettes is treated as fine-cut tobacco for excise purposes; and tobacco refuse is clearly defined.
Zaradi enotnega in pravičnega obdavčenja je treba opredelitev cigaret, cigar in cigarilosov ter drugega tobaka za kajenje prilagoditi tako, da se zvitki tobaka, ki se lahko glede na svojo dolžino štejejo kot dve cigareti ali več cigaret, za trošarinske namene obravnavajo kot dve cigareti ali več cigaret; da se vrsta cigare, ki je v številnih pogledih podobna cigareti, za trošarinske namene obravnava kot cigareta; da se tobak za kajenje, ki je v številnih pogledih podoben drobno rezanemu tobaku za zvijanje cigaret, za trošarinske namene obravnava kot drobno rezani tobak; in da so „tobačni odpadki“ jasno opredeljeni.
In view of the economic difficulties that immediate implementation could cause for the German and Hungarian operators concerned, the Federal Republic of Germany and the Republic of Hungary should be authorised to postpone the implementation of the new definition of cigars and cigarillos until 1 January 2015.
Zaradi gospodarskih težav, ki bi jih takojšnje izvajanje lahko povzročilo zadevnim nemškim in madžarskim nosilcem dejavnosti, bi bilo treba Zvezni republiki Nemčiji in Republiki Madžarski dovoliti, da izvajanje te nove opredelitve cigar in cigarilosov preložita do 1. januarja 2015.
In accordance with point 34 of the Interinstitutional Agreement on better law-making [6], Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje [6] se države članice poziva, da za lastne potrebe in v interesu Unije pripravijo tabele, ki naj kar najbolj nazorno prikazujejo korelacijo med to direktivo in ukrepi za prenos, ter da te tabele objavijo.
Directives 92/79/EEC, 92/80/EEC, 95/59/EC and Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty [7] should therefore be amended accordingly,
Zato bi bilo treba skladno s tem spremeniti direktive 92/79/EGS, 92/80/EGS, 95/59/ES in Direktivo Sveta 2008/118/ES z dne 16. decembra 2008 o splošnem režimu za trošarino [7] –
Directive 92/79/EEC is hereby amended as follows:
Direktiva 92/79/EGS se spremeni:
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 trošarina in trošarina ad valorem brez DDV) za cigarete znaša vsaj 57 % ponderirane povprečne maloprodajne 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 ponderirano povprečno maloprodajno 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 comply with the 57 % requirement set out in the first subparagraph.
Vendar državam članicam, ki obračunavajo trošarino v višini najmanj 101 EUR za 1000 cigaret na podlagi ponderirane povprečne maloprodajne cene, ni treba upoštevati zahteve glede 57 % iz prvega pododstavka.
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 % ponderirane povprečne maloprodajne 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 ponderirano povprečno maloprodajno 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 comply with the 60 % requirement set out in the first subparagraph.
Vendar državam članicam, ki obračunavajo trošarino v višini najmanj 115 EUR za 1000 cigaret na podlagi ponderirane povprečne maloprodajne cene, ni treba upoštevati zahteve glede 60 % iz prvega pododstavka.
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.
Bolgariji, Estoniji, Grčiji, Latviji, Litvi, Madžarski, Poljski in Romuniji se za izpolnitev zahtev iz prvega in drugega pododstavka dovoli prehodno obdobje do 31. decembra 2017.
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.
Ponderirana povprečna maloprodajna cena se izračuna glede na skupno vrednost vseh cigaret, sproščenih v porabo, ki temelji na maloprodajni 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 cigaret, sproščenih v porabo v prejšnjem koledarskem letu.
Member States shall gradually increase excise duties in order to reach the requirements referred to in paragraph 2 on the dates set therein.
Države članice postopno zvišujejo trošarine, tako da bodo lahko izpolnile zahteve iz odstavka 2 do datumov, ki so v njem določeni.
The Commission shall publish once a year the value of the euro in national currencies to be applied to the amounts of the overall excise duty.
Komisija enkrat na leto objavi vrednost eura v nacionalnih valutah, ki se uporablja pri določanju zneskov skupne trošarine.
The exchange rates to be applied shall be those obtained on the first working day of October and published in the Official Journal of the European Union.
Uporabijo se menjalni tečaji, ki veljajo prvi delovni dan v oktobru in so objavljeni v Uradnem listu Evropske unije.
They shall apply from 1 January of the following calendar year.
Navedeni menjalni tečaji se uporabljajo od 1. januarja naslednjega koledarskega leta.
Member States may maintain the amounts of the excise duties in force at the time of the annual adjustment provided for in paragraph 5 if the conversion of the amounts of the excise duties expressed in EUR would result in an increase of less than 5 % or less than EUR 5, whichever is the lower amount, in the excise duty expressed in national currency.’;
Države članice lahko ohranijo zneske trošarin, veljavne ob letni prilagoditvi iz odstavka 5, če bi se trošarine v nacionalni valuti zaradi pretvorbe zneskov trošarin, izraženih v eurih, zvišale za manj kot 5 % ali manj kot 5 EUR, pri čemer je odločilen nižji znesek.“
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 sentences of paragraphs 1 and 2 of Article 2 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 ponderirane povprečne maloprodajne cene cigaret v državi članici zniža pod ravni, določene v prvem stavku člena 2(1) in prvem stavku člena 2(2), lahko ta država članica prilagoditev te trošarine preloži do 1. januarja drugega leta po letu, v katerem je prišlo do spremembe.
Where a Member State increases the rate of value added tax 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 value added tax, 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 sentences of paragraphs 1 and 2 of Article 2 respectively.
Kadar država članica zviša stopnjo davka na dodano vrednost za cigarete, lahko skupno trošarino zniža do višine zneska, izraženega v odstotku ponderirane povprečne maloprodajne cene, ki je enak znesku zvišanja stopnje davka na dodano vrednost, prav tako izraženem v odstotku ponderirane povprečne maloprodajne cene, tudi če se skupna trošarina zaradi te prilagoditve zniža pod raven, izraženo v odstotku ponderirane povprečne maloprodajne cene, kot je določena v prvem stavku člena 2(1) oziroma (2).
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.“
By way of derogation from Article 2, 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.
Francija lahko z odstopanjem od člena 2 v obdobju od 1. januarja 2010 do 31. decembra 2015 še naprej uporablja znižano stopnjo trošarine za cigarete, ki so sproščene v porabo v departmajih Korzike, do letne kvote 1200 ton.
The reduced rate shall be:
Znižana stopnja znaša:
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.
od 1. januarja 2013 najmanj 50 % ponderirane povprečne maloprodajne cene cigaret, sproščenih v porabo.
The excise duty shall not be less than EUR 88 per 1000 cigarettes irrespective of the weighted average retail selling price,
Trošarina ne sme biti nižja od 88 EUR za 1000 cigaret ne glede na ponderirano povprečno maloprodajno ceno,
from 1 January 2015, at least 57 % of the weighted average retail selling price of cigarettes released for consumption.
od 1. januarja 2015 najmanj 57 % ponderirane povprečne maloprodajne cene cigaret, sproščenih v porabo.
The 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 ponderirano povprečno maloprodajno ceno.“
Every 4 years, the Commission shall submit to the Council a report and, where appropriate, a proposal concerning the rates of excise duty laid down in this Directive and the structure of excise duty as defined by Article 16 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco.The report by the Commission shall take into account the proper functioning of the internal market, the real value of the rates of excise duty and the wider objectives of the Treaty.
Vsaka štiri leta Komisija predloži Svetu poročilo in, kadar je to primerno, predlog v zvezi s stopnjami trošarine določenimi v tej direktivi in strukturo trošarine, kot je opredeljena v členu 16 Direktive Sveta 95/59/ES z dne 27. novembra 1995 o davkih, razen prometnih davkov, ki vplivajo na porabo tobačnih izdelkov.Poročilo Komisije upošteva pravilno delovanje notranjega trga, dejansko vrednost stopenj trošarine in širše cilje Pogodbe.
The report referred to in paragraph 1 shall be based in particular on the information provided by the Member States.
Poročilo iz odstavka 1 je pripravljeno predvsem na podlagi podatkov, ki jih predložijo države članice.
The Commission shall, in accordance with the procedure referred to in Article 43 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty, determine a list of statistical data needed for the report, excluding data relating to individual natural persons or legal entities.
Komisija v skladu s postopkom iz člena 43 Direktive Sveta 2008/118/ES z dne 16. decembra 2008 o splošnem režimu za trošarino določi seznam statističnih podatkov, ki jih potrebuje za poročilo, razen podatkov v zvezi s posameznimi fizičnimi ali pravnimi osebami.
Apart from data readily available to Member States, the list shall only contain data the collection and assembly of which does not involve a disproportionate administrative burden on the part of the Member States.
Seznam poleg podatkov, ki so državam članicam vselej na voljo,vsebuje samo podatke, katerih zbiranje ne pomeni nesorazmerne administrativne obremenitve za države članice.
The Commission shall not publish or otherwise divulge those data where it would lead to the disclosure of a commercial, industrial or professional secret.
Komisija ne bo objavila ali kako drugače razkrila navedenih podatkov, če bi to pomenilo razkritje poslovne, industrijske ali poklicne skrivnosti oziroma poslovnega procesa.
Directive 92/80/EEC is hereby amended as follows:
Direktiva 92/80/EGS se spremeni:
in Article 3(1), the following subparagraphs are added:
Členu 3(1) se dodajo naslednji pododstavki:
‘From 1 January 2011, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 40 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 40 per kilogram.
„Od 1. januarja 2011 znaša skupna trošarina (specifična trošarina in/ali trošarina ad valorem brez DDV) za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, vsaj 40 % ponderirane povprečne maloprodajne cene drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen v porabo, ali najmanj 40 EUR za kilogram.
From 1 January 2013, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 43 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 47 per kilogram.
Od 1. januarja 2013 znaša skupna trošarina (specifična trošarina in/ali trošarina ad valorem brez DDV) za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, vsaj 43 % ponderirane povprečne maloprodajne cene drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen v porabo, ali najmanj 47 EUR za kilogram.
From 1 January 2015 the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 46 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 54 per kilogram.
Od 1. januarja 2015 znaša skupna trošarina (specifična trošarina in/ali trošarina ad valorem brez DDV) za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, vsaj 46 % ponderirane povprečne maloprodajne cene drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen v porabo, ali najmanj 54 EUR za kilogram.
From 1 January 2018, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 48 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram.
Od 1. januarja 2018 znaša skupna trošarina (specifična trošarina in/ali trošarina ad valorem brez DDV) za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, vsaj 48 % ponderirane povprečne maloprodajne cene drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen v porabo, ali najmanj 60 EUR za kilogram.
From 1 January 2020, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 50 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram.
Od 1. januarja 2020 znaša skupna trošarina (specifična trošarina in/ali trošarina ad valorem brez DDV) za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, vsaj 50 % ponderirane povprečne maloprodajne cene drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen v porabo, ali najmanj 60 EUR za kilogram.
The weighted average retail selling price shall be calculated by reference to the total value of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, based on retail selling price including all taxes, divided by the total quantity of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption.
Ponderirana povprečna maloprodajna cena se izračuna glede na skupno vrednost drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, sproščenega v porabo, ki temelji na maloprodajni ceni, vključno z vsemi davki, deljeno s skupno količino drobno rezanega tobaka za kajenje, namenjenega za zvijanje cigaret, ki je sproščen 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.
Določi se jo vsako leto najkasneje do 1. marca na podlagi podatkov o skupni količini cigaret, sproščenih v porabo, v prejšnjem koledarskem letu.
From 1 January 2011, the overall excise duty expressed as a percentage, as an amount per kilogram or for a given number of items shall be at least equivalent to the following:
Od 1. januarja 2011 znaša skupna trošarina, izražena v odstotku ali v obliki zneska za kilogram ali za dano število izdelkov, vsaj:
in the case of cigars or cigarillos, 5 % of the retail selling price inclusive of all taxes or EUR 12 per 1000 items or per kilogram;
pri cigarah in cigarilosih 5 % maloprodajne cene, ki vključuje vse davke, ali 12 EUR za 1000 izdelkov ali za kilogram;
in the case of smoking tobaccos, other than fine-cut smoking tobacco intended for the rolling of cigarettes, 20 % of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.’;
pri tobaku za kajenje razen pri drobno rezanem tobaku za kajenje, namenjenim za zvijanje cigaret, 20 % maloprodajne cene, ki vključuje vse davke, ali 22 EUR za kilogram.“