natgillin/translations-raw huggingface dataset:
Currently, pursuant to Directive 2006/112/EC, if a light goods vehicle with a maximum authorised weight of up to three tonnes is registered with the Danish authorities as being used for business purposes only, the taxable person is authorised to deduct, in full, the input tax on the purchase and running costs of the vehicle.
V skladu z Direktivo 2006/112/ES trenutno velja, da lahko davčni zavezanec, ki lahko tovorno vozilo z največjo dovoljeno maso do treh ton pri danskih organih registrira izključno za poslovne namene, v celoti odbije vstopni davek na strošek nakupa in tekoče stroške vozila.
If such a vehicle is subsequently used for private purposes, the taxable person loses the right to deduct the VAT incurred on the purchase cost of the vehicle.
Če se tako vozilo pozneje uporabi za zasebne namene, davčni zavezanec izgubi pravico do odbitka DDV na strošek nakupa vozila.
Given that that system places a heavy burden on both the taxable person and the tax administration, the Danish authorities have requested authorisation to apply a special measure derogating from Article 75 of Directive 2006/112/EC.
Ker ta sistem predstavlja težko breme za davčnega zavezanca in davčno upravo, so danski organi zahtevali dovoljenje za uporabo posebnega ukrepa, ki odstopa od člena 75 Direktive 2006/112/ES.
That measure would allow a taxable person, who has registered a vehicle as being for business purposes only, to use the vehicle for non-business purposes, and to calculate the taxable amount of the deemed supply pursuant to Article 75 of Directive 2006/112/EC on a daily flat rate basis, rather than lose their right to deduct the VAT incurred on the purchase cost of the vehicle.
Ta ukrep bi davčnim zavezancem, ki so vozilo registrirali izključno za poslovne namene, omogočil, da vozilo uporabljajo za zasebne namene in izračunajo obdavčljivi znesek v skladu s členom 75 Direktive 2006/112/ES na podlagi dnevnega pavšala, namesto da izgubijo pravico do odbitka DDV na strošek nakupa vozila.
That simplified calculation method would, however, be limited to 20 days of non-business use for each calendar year, and the flat rate amount of VAT to be paid is fixed at DKK 40 for each day of non-business use.
Ta poenostavljena metoda izračuna pa bi bila omejena na 20 dni za zasebno uporabo v vsakem koledarskem letu, pavšalni znesek DDV, ki ga je treba plačati, pa znaša 40 DKK za vsak dan zasebne uporabe.
This amount has been determined by the Danish Government following an analysis of national statistics.
Ta znesek je določila danska vlada na podlagi analize nacionalne statistike.
The measure, which is to apply to light goods vehicles with a maximum authorised weight of up to three tonnes, would simplify the VAT obligations of taxable persons who make occasional non-business use of a vehicle registered for business purposes.
Ukrep, ki se bo uporabljal za lahka tovorna vozila z največjo dovoljeno maso do treh ton, bi poenostavil izpolnjevanje obveznosti plačila DDV davčnih zavezancev, ki vozilo, registrirano za poslovne namene, občasno uporabljajo za zasebne namene.
However, it would remain possible for a taxable person to choose to register a light goods vehicle as being for both business and personal use.
Davčni zavezanec pa bi lahko tovorno vozilo še vedno lahko registriral za poslovno in zasebno uporabo.
In so doing, the taxable person would lose the right to deduct the VAT on the purchase of the vehicle but would not be required to pay a daily charge for any private use.
S tem bi davčni zavezanec izgubil pravico do odbitka DDV na nakup vozila, vendar ne bi plačeval dnevnega pavšala za vsako zasebno uporabo.
Putting in place a measure ensuring that taxable person who makes occasional non-business use of a vehicle registered for business purposes is not deprived in full of the right to deduct the input tax on that vehicle would be consistent with the general rules on deduction as laid down by Directive 2006/112/EC.
Uvedba ukrepa, ki zagotavlja, da davčni zavezanec, ki vozilo, registrirano za poslovno uporabo, občasno uporablja za zasebne namene, ni v celoti prikrajšan za pravico do odbitka vstopnega davka na navedeno vozilo, bi bila v skladu s splošnimi pravili o odbitku iz Direktive 2006/112/ES.
The measure will affect the overall amount of the tax revenue of the Member State concerned collected at the stage of final consumption only to a negligible extent, and has no negative impact on the Union’s own resources accruing from value added tax,
Ukrep bo imel učinek na skupni znesek davčnih prihodkov zadevne države članice, pobranih v fazi končne potrošnje, le v zanemarljivi meri in nima vpliva na lastna sredstva Unije, pridobljena z DDV –
By derogation from Article 75 of Directive 2006/112/EC, where a taxable person uses for private purposes, or those of his staff, or more generally for purposes other than those of his business, a light goods vehicle which has been registered as being solely for business use, Denmark is authorised to determine the taxable amount by reference to a flat-rate for each day of such use.
Z odstopanjem od člena 75 Direktive 2006/112/ES, lahko Danska, kadar davčni zavezanec lahko tovorno vozilo, ki je bilo registrirano izključno za poslovne namene, uporablja za zasebne namene ali namene svojih zaposlenih ali na splošno za druge namene, ki niso nameni njegove poslovne dejavnosti, določi obdavčljivi znesek na podlagi pavšala za vsak dan takšne uporabe.
The flat rate per day referred to in the first paragraph shall be DKK 40.
Pavšal na dan iz prvega odstavka znaša 40 DKK.
The measure referred to in Article 1 shall only be applied to light goods vehicles with a maximum authorised total weight of three tonnes.
Ukrep iz člena 1 se uporablja samo za lahka tovorna vozila z največjo dovoljeno skupno maso treh ton.
This measure shall not apply where the non-business use exceeds 20 days per calendar year.
Ta ukrep se ne uporablja, kadar zasebna uporaba presega 20 dni na koledarsko leto.
This Decision shall expire on 31 December 2014.
Ta sklep preneha veljati 31. decembra 2014.
The authorisation should be valid for a limited period and should therefore expire on 31 December 2014.
Odobritev bi morala veljati za določen čas in bi se morala izteči 31. decembra 2014.
In light of the experience gained up to that date an assessment should be made whether or not the derogation remains justified.
Na podlagi izkušenj, pridobljenih do navedenega datuma, bi bilo treba oceniti, ali je odstopanje še upravičeno ali ne.
establishing the ecological criteria for the award of the EU Ecolabel for newsprint paper
o določitvi okoljskih meril za podelitev znaka EU za okolje za časopisni papir
(notified under document C(2012) 4693)
(notificirano pod dokumentarno številko C(2012) 4693)
Since the production of newsprint paper consumes significant amounts of energy, wood and chemicals, and may lead to environmental damage or risks related to the use of the natural resources, it is appropriate to establish EU Ecolabel criteria for the product group ‘newsprint paper’.
Ker proizvodnja časopisnega papirja porabi znatne količine energije, lesa in kemikalij ter lahko povzroči škodo okolju ali tveganja v zvezi z uporabo naravnih virov, je primerno uvesti merila za podeljevanje znaka EU za okolje za skupino proizvodov „časopisni papir“.
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 16 of Regulation (EC) No 66/2010,
Ukrepi iz tega sklepa so v skladu z mnenjem odbora, ustanovljenega s členom 16 Uredbe (ES) št. 66/2010 –
The product group ‘newsprint paper’ shall comprise paper made from pulp and used for printing newspapers and other printed products.
Skupino proizvodov „časopisni papir“ sestavlja papir iz celuloze, ki se uporablja za tiskanje časopisov in ostalih tiskanih proizvodov.
The product group ‘Newsprint paper’ shall not include copying and graphic paper, thermally sensitive paper, photographic and carbonless paper, packaging and wrapping paper as well as fragranced paper.
Skupina proizvodov časopisni papir ne vključuje kopirnega in grafičnega papirja, termično občutljivega papirja, fotografskega in samokopirnega papirja, pakirnega in ovojnega papirja ter odišavljenega papirja.
‘newsprint paper’ means paper mainly used for printing newspapers and made from pulp and/or recovered paper the weight of which ranges between 40 and 65 g/m2;
„časopisni papir“ je papir iz celuloze in/ali predelanega papirja, ki se uporablja predvsem za tiskanje časopisov in tehta med 40 in 65 g/m2.
‘recovered fibres’ means fibres diverted from the waste stream during a manufacturing process or generated by households or by commercial, industrial and institutional facilities in their role as end-users of the product which can no longer be used for their intended purpose.
„predelana vlakna“ so vlakna, ki so preusmerjena od pretoka odpadkov v proizvodnem procesu ali ki jih proizvedejo gospodinjstva ali trgovinski in industrijski obrati ter institucije v svoji vlogi kot končni uporabniki proizvoda ter jih ni več mogoče uporabiti v predvideni namen.
In order to be awarded the EU Ecolabel under Regulation (EC) No 66/2010, an item of newsprint paper shall fall within the product group ‘Newsprint paper’ as defined in Article 1 of this Decision and shall comply with the criteria as well as the related assessment and verification requirements set out in the Annex to this Decision.
Enoti časopisnega papirja se podeli znak EU za okolje v skladu z Uredbo (ES) št. 66/2010, če spada v skupino proizvodov „časopisni papir“, kot je opredeljena v členu 1 tega sklepa, in izpolnjuje merila ter z njimi povezane zahteve za ocenjevanje in preverjanje iz Priloge k temu sklepu.
The criteria for the product group ‘Newsprint paper’, as well as the related assessment and verification requirements, shall be valid for three years from the date of adoption of this Decision.
Merila za skupino proizvodov „časopisni papir“ ter z njimi povezane zahteve za ocenjevanje in preverjanje veljajo tri leta od datuma sprejetja tega sklepa.
For administrative purposes the code number assigned to ‘Newsprint paper’ shall be ‘037’.
Za administrativne namene se „časopisnemu papirju“ dodeli kodna številka „037“.
The criteria aim, in particular, at promoting resource efficiency by fostering recycling of paper, by reducing discharges of toxic or eutrophic substances into waters, by reducing environmental damage or risks related to the use of energy (global warming, acidification, ozone depletion, depletion of non-renewable resources) through the reduction of energy consumption and related emissions to air and at reducing environmental damage or risks related to the use of hazardous chemicals and applying sustainable management principles in order to safeguard forests.
Cilj meril je zlasti povečanje učinkovite rabe virov s spodbujanjem reciklaže papirja, zmanjšanjem odvajanja strupenih ali evtrofnih snovi v vode, zmanjšanjem okoljske škode ali tveganj, povezanih z uporabo energije (globalno segrevanje, zakisljevanje, tanjšanje ozonskega plašča, siromašenje neobnovljivih virov energije), in sicer z zmanjšanjem porabe energije in s tem povezanih emisij v zrak, in zmanjšanje okoljske škode ali tveganj, povezanih z uporabo nevarnih kemikalij, ter uporabljanje načela trajnostnega upravljanja za varovanje gozdov.
Hazardous chemical substances
Nevarne kemične snovi
Information appearing on the Ecolabel
Informacije, ki so navedene na znaku EU za okolje
The ecological criteria cover the production of pulp including all constituent sub-processes from the point at which the virgin fibre/recovered raw-material enters the production site, to the point at which the pulp leaves the pulp mill. For the paper production processes, the ecological criteria cover all sub-processes from the beating of the pulp (disintegration of the recovered paper) to winding the paper onto rolls.
Okoljska merila zajemajo proizvodnjo celuloze, vključno z vsemi podpostopki, od trenutka, ko neobdelano vlakno/predelana surovina prispe v proizvodni obrat, do trenutka, ko celuloza zapusti obrat za proizvodnjo celuloze. Pri postopkih proizvodnje papirja zajemajo okoljska merila vse podpostopke od čiščenja in rafiniranja celuloze (razpuščanja odpadnega papirja) do zvijanja papirja v zvitke.
The following activities are not covered by these criteria:
Merila se ne nanašajo na naslednje dejavnosti:
Transport and packaging of the pulp, paper or raw materials
Prevoz in pakiranje celuloze, papirja in surovin
Conversion of paper
Predelava papirja
Where the applicant is required to provide declarations, documentation, analyses, test reports, or other evidence to show compliance with the criteria, it is understood that those may originate from the applicant and/or his supplier(s) and/or their supplier(s), as appropriate.
Kadar mora vlagatelj predložiti izjave, dokumentacijo, analize, poročila o preskusih ali druga dokazila o izpolnjevanju meril, lahko ti izvirajo od vlagatelja in/ali njegovih dobaviteljev in/ali njihovih dobaviteljev, če je to primerno.
Where possible, the testing shall be performed by laboratories that meet the general requirements of EN ISO 17025 or equivalent.
Kadar je mogoče, preskuse opravijo laboratoriji, ki izpolnjujejo splošne zahteve iz standarda EN ISO 17025 ali enakovrednega standarda.
EU ECOLABEL CRITERIA
Merila za podelitev znaka EU za okolje
For each pulp ‘i’ used, the related measured COD emissions (COD pulp,i expressed in kg/air dried tonne — ADT), shall be weighted according to the proportion of each pulp used (pulp ‘i’ with respect to air dried tonne of pulp), and summed together.
Za vsako uporabljeno celulozo „i“ se z njo povezane izmerjene emisije KPK (KPKceluloza, i, izražena v kg/tono zračno suhe celuloze – ADT) tehtajo glede na delež vsake vrste uporabljene celuloze (celuloza „i“ za tono zračno suhe celuloze) in seštejejo.
The reference values for each pulp type used and for the paper production are indicated in Table 1.
Referenčne vrednosti za vsako vrsto uporabljene celuloze in za proizvodnjo papirja so navedene v razpredelnici 1.
PCOD
PKPK
= CODtotal
= KPKskupaj
CODref,total
KPKreferenca,skupaj
pulp,i × CODpulp,i
celuloza,i × KPKceluloza,i
+ CODpapermachine
+ KPKpapirniški stroj
pulp,i × CODref pulp,i
celuloza,i × KPKreferenca celuloza,i
+ CODref papermachine
+ KPKreferenca papirniški stroj
Emissions (kg/ADT)
Emisije (kg/ADT)
NOx,reference
NOx,referenca
Recovered fibre pulp
Celuloza iz predelanih vlaken
Paper (non-integrated mills where all pulps used are purchased market pulps)
Papir (neintegrirani obrati, kjer je vsa uporabljena celuloza kupljena na trgu)
Paper (Other mills)
Papir (drugi obrati)
An exemption for the Preference-value of bleached chemical pulp (others than sulphite) indicated in Table 1, up to a level of 0,1 shall be granted where it is demonstrated that the higher level of P is due to P naturally occurring in the wood pulp.
Pri beljeni kemični celulozi (razen sulfita) iz razpredelnice 1 se za vrednost Preferenca dovoli izjema do 0,1, kadar se lahko dokaže, da je višja raven P posledica P, ki se pojavlja v naravi v lesni celulozi.
In case of co-generation of heat and electricity at the same plant, the emissions of S and NOx resulting from electricity generation can be subtracted from the total amount.
V primeru soproizvodnje toplote in električne energije v istem obratu se lahko emisije S in NOx iz proizvodnje električne energije odštejejo od skupne količine.
2 × (MWh(electricity)) / [2 × MWh(electricity) + MWh(heat)]
2 × (MWh(električna energija)) / [2 × MWh(električna energija) + MWh(toplota)]
Assessment and verification: the applicant shall provide detailed calculations showing compliance with this criterion, together with related supporting documentation which shall include test reports using the following test methods: COD: ISO 6060; NOx: ISO 11564; S(oxid.): EPA No 8; S(red.): EPA No 16A; S content in oil: ISO 8754; S content in coal: ISO 351; P: EN ISO 6878, APAT IRSA CNR 4110 or Dr Lange LCK 349.
Ocenjevanje in preverjanje: vlagatelj predloži podrobne izračune, ki dokazujejo skladnost s tem merilom, in ustrezno dodatno dokumentacijo, v katero so vključena poročila o preskusih, pri katerih so se uporabile naslednje preskusne metode: KPK: ISO 6060; NOx: ISO 11564; S(oksid.): EPA št. 8; S(red.): EPA št. 16A; vsebnost S v nafti: ISO 8754; vsebnost S v premogu: ISO 351; P: EN ISO 6878, APAT IRSA CNR 4110 ali dr. Lange LCK 349.
Reported emission values for S to air shall include both oxidised and reduced S emissions (dimethyl sulphide, methyl mercaptan, hydrogen sulphide and similar emissions).
Sporočene vrednosti emisij S v zrak vključujejo oksidirane in reducirane emisije S (dimetil sulfid, metil merkaptan, vodikov sulfid in podobne emisije).
In case of integrated mills, due to the difficulties in getting separate emission figures for pulp and paper, if only a combined figure for pulp and paper production is available, the emission values for pulp(s) shall be set to zero and the figure for the paper mill shall include both pulp and paper production.
V primeru integriranih obratov se vrednosti emisij za celulozo določijo na nič, vrednost za papirnico pa vključuje proizvodnjo celuloze in papirja, če je zaradi težav pri določitvi ločenih vrednosti emisij za celulozo in papir na voljo le skupna vrednost za proizvodnjo celuloze in papirja.
AOX (Adsorbable Organic Halogen)
AOX (adsorbljivi organski halogeni)
Until 31 March 2013, the AOX emissions from the production of each pulp used shall not exceed 0,20 kg/ADT.
Emisije AOX iz proizvodnje vsake vrste uporabljene celuloze do 31. marca 2013 ne smejo presegati 0,20 kg/ADT.
From 1 April 2013 until the expiry of the period of validity of the criteria set out in this Decision, the AOX emissions from the production of each pulp used shall not exceed 0,17 kg/ADT.
Emisije AOX iz proizvodnje vsake vrste uporabljene celuloze od 1. aprila 2013 do prenehanja veljavnosti meril iz tega sklepa ne smejo presegati 0,17 kg/ADT.
For non-integrated mills (where all pulps used are purchased market pulps) the emissions shall not exceed 1100 kg per tonne.
Pri neintegriranih obratih (kjer je vsa uporabljena celuloza kupljena na trgu) emisije ne presegajo 1100 kg na tono.
LPG
Utekočinjeni naftni plin
For grid electricity, the value quoted in the table above (the European average) shall be used unless the applicant presents documentation establishing the average value for their suppliers of electricity (contracting supplier or national average), in which case the applicant may use this value instead of the value quoted in the table.
Za elektriko iz omrežja se uporablja vrednost, zapisana v gornji tabeli (evropsko povprečje), razen če vlagatelj predloži dokumente o določitvi povprečne vrednosti za svoje dobavitelje (pogodbeni dobavitelj ali nacionalno povprečje); v tem primeru lahko vlagatelj uporabi to vrednost namesto vrednosti, zapisane v tabeli.
The calculation of PE shall be made as follows.
PE se izračuna, kot je opisano spodaj.
Calculation for pulp production: For each pulp i used, the related electricity consumption (Epulp,i expressed in kWh/ADT) shall be calculated as follows:
Izračun za proizvodnjo celuloze: za vsako uporabljeno vrsto celuloze i se z njo povezana poraba električne energije (Eceluloza, i, izražena v kWh/ADT) izračuna, kot sledi:
Epulp,i = Internally produced electricity + purchased electricity – sold electricity
Eceluloza, i = interno proizvedena električna energija + kupljena električna energija – prodana električna energija
Calculation for paper production: Similarly, the electricity consumption related to the paper production (Epaper) shall be calculated as follows:
Izračun za proizvodnjo papirja: podobno se poraba električne energije, povezana s proizvodnjo papirja (Epapir), izračuna, kot sledi:
pulp,i × Epulp,i
celuloza,i × Eceluloza,i
+ Epaper
+ Epapir
pulp,i × Eref pulp,i
celuloza,i × Ereferenca celuloza,i
+ Eref paper
+ Ereferenca papir
In case of integrated mills, due to the difficulties in getting separate electricity figures for pulp and paper, if only a combined figure for pulp and paper production is available, the electricity values for pulp(s) shall be set to zero and the figure for the paper mill shall include both pulp and paper production.
V primeru integriranih obratov se vrednosti električne energije za celulozo določijo na nič, vrednost za papirnico pa vključuje proizvodnjo celuloze in papirja, če je zaradi težav pri določitvi ločenih vrednosti električne energije za celulozo in papir na voljo le skupna vrednost za proizvodnjo celuloze in papirja.
The fuel consumption related to the pulp and the paper production shall be expressed in terms of points (PF) as detailed below.
Poraba goriva, povezana s proizvodnjo celuloze in papirja, se izrazi v točkah (PF), kot je podrobno opisano spodaj.
The calculation of PF shall be made as follows.
PF se izračuna, kot je opisano spodaj.
Calculation for pulp production: For each pulp i used, the related fuel consumption (Fpulp,i expressed in kWh/ADT) shall be calculated as follows:
Izračun za proizvodnjo celuloze: za vsako uporabljeno vrsto celuloze i se z njo povezana poraba goriva (Fceluloza, i, izražen v kWh/ADT) izračuna, kot sledi:
Fpulp,i = Internally produced fuel + purchased fuel – sold fuel – 1,25 × internally produced electricity
Fceluloza, i = interno proizvedeno gorivo + kupljeno gorivo – prodano gorivo – 1,25 × interno proizvedena električna energija
Fpulp,i (and its contribution to PF, pulp) need not be calculated for mechanical pulp unless it is market air dried mechanical pulp containing at least 90 % dry matter.
Fceluloza, i (in njegov prispevek k PF, celuloza) ni treba izračunati za mehansko celulozo, razen če gre za zračno sušeno mehansko celulozo, kupljeno na trgu, ki vsebuje vsaj 90 % suhe snovi.
The amount of fuel used to produce the sold heat shall be added to the term sold fuel in the equation above.
Količina uporabljenega goriva za proizvodnjo prodane toplote se doda izrazu „prodano gorivo“ iz zgornje enačbe.
Calculation for paper production: similarly, the fuel consumption related to the paper production (Fpaper, expressed in kWh/ADT), shall be calculated as follows:
Izračun za proizvodnjo papirja: podobno se poraba goriva, povezana s proizvodnjo papirja (Fpapir, izražen v kWh/ADT), izračuna kot sledi:
Fpaper = Internally produced fuel + purchased fuel – sold fuel – 1,25 × internally produced electricity
Fpapir = interno proizvedeno gorivo + kupljeno gorivo – prodano gorivo – 1,25 × interno proizvedena električna energija
pulp,i × Fpulp,i
celuloza,i × Fceluloza,i
+ Fpaper
+ Fpapir
pulp,i × Fref pulp,i
celuloza,i × Freferenca celuloza,i
+ Fref paper
+ Freferenca papir
Admp air dried market pulp.
Admp zračno sušena celuloza, kupljena na trgu.
Non-admp
Ne-admp
Thermomechanical pulp (TMP)
Termo-mehanična celuloza
Groundwood pulp (including Pressurised Groundwood)
Celuloza iz lesovine (vključno z lesovino, obdelano pod tlakom)
Chemithermomechanical pulp (CTMP)
Kemično- termo-mehanična celuloza
Newsprint paper grade
Vrsta časopisnega papirja
Assessment and verification (for both (a) and (b)): the applicant shall provide detailed calculations showing compliance with this criterion, together with all related supporting documentation.
Ocenjevanje in preverjanje (za (a) in (b)): vlagatelj predloži podrobne izračune, ki dokazujejo skladnost s tem merilom, in ustrezno dodatno dokumentacijo.
The applicant shall calculate all energy inputs, divided into heat/fuels and electricity used during the production of pulp and paper, including the energy used in the de-inking of waste papers for the production of recovered paper.
Vlagatelj izračuna količino vhodne energije, razdeljene na toploto/goriva in električno energijo, ki se uporablja pri proizvodnji celuloze in papirja, vključno z energijo za odstranjevanje tiskarske barve z odpadnega papirja za proizvodnjo predelanega papirja.