natgillin/translations-raw huggingface dataset:
This Decision shall expire four years after the date of conclusion of the financing agreement referred to in Article 16(3).
Ta sklep preneha veljati štiri leta po datumu sklenitve sporazuma o financiranju iz člena 16(3).
OJ L 176, 4.7.2008, p. 20.
UL L 176, 4.7.2008, str. 20.
OJ C 12, 14.1.2012, p. 8.
UL C 12, 14.1.2012, str. 8.
Financial Rules applicable to expenditure funded by the ESDC and its financing
Finančna pravila za odhodke in financiranje EAVO
The ESDC budget is the act which for each financial year lays down and authorises all ESDC revenue and all expenditure funded by the ESDC.
Proračun EAVO je akt, s katerim se za vsako proračunsko leto določijo in odobrijo vsi prihodki in odhodki EAVO.
No revenue or expenditure funded by the ESDC may be implemented other than by allocation to a heading in the budget.
Vsakršni prihodki ali odhodki EAVO se lahko izvedejo le tako, da se razporedijo v proračunske postavke.
Adoption of budgets
Sprejetje proračuna
Each year the Head of the ESDC shall draw up a draft budget for the following financial year, which begins on 1 January and ends on 31 December of the same year.
Predstojnik EAVO vsako leto pripravi predlog proračuna za prihodnje proračunsko leto, ki se začne 1. januarja in konča 31. decembra istega leta.
The draft budget shall include the appropriations deemed necessary to cover the expenditure to be funded by the ESDC during that period and a forecast of the revenue expected to cover such expenditure.
Predlog proračuna vključuje proračunska sredstva, ocenjena kot potrebna za pokritje odhodkov EAVO v tistem obdobju, in napoved prihodkov, predvidenih za pokritje teh odhodkov.
Appropriations shall be classified as necessary by type or purpose in chapters and articles.
Proračunska sredstva se glede na vrsto ali namen ustrezno razporedijo po poglavjih in členih.
Detailed comments by article shall be included in the draft.
Predlog vsebuje podrobne opombe za posamezne člene.
Revenue shall consist of Member States’ voluntary contributions, the annual contribution from the budget of the European Union and miscellaneous revenue.
Prihodki zajemajo prostovoljne prispevke držav članic, letni prispevek iz proračuna Evropske unije in razne prihodke.
The Head of the ESDC shall submit a detailed budget report on the current and previous financial years and propose the draft budget to the Committee by 31 October.
Predstojnik EAVO predloži natančno poročilo o proračunu za tekoče in preteklo proračunsko leto in predloži predlog proračuna usmerjevalnemu odboru do 31. oktobra.
The Committee shall approve the draft budget by 31 December.
Usmerjevalni odbor predlog proračuna odobri do 31. decembra.
In the case of unforeseen circumstances and compelling need, the Head of the ESDC may propose an amending budget.
Predstojnik EAVO lahko zaradi nepredvidenih okoliščin in nepremostljive potrebe, predlaga spremembo proračuna.
Any draft amending budget and the budget for the first year following adoption of this Decision shall be proposed, approved and adopted in accordance with the same procedure as that applicable to the annual budget, except that the deadlines applicable to the annual budget shall not apply.
Vsak predlog spremembe proračuna in proračun za prvo leto po sprejetju tega sklepa se predlagata, odobrita in sprejemata v skladu s postopkom, ki se uporablja za letni proračun, z izjemo, da se ne uporabljajo roki, ki se uporabljajo za letni proračun.
Transfers of appropriations
Prerazporeditev proračunskih sredstev
The Head of the ESDC may make transfers of appropriations within the budget with the approval of the Committee.
Predstojnik EAVO lahko s soglasjem usmerjevalnega odbora prerazporedi proračunska sredstva znotraj proračuna.
Carry-overs of appropriations
Prenos proračunskih sredstev
Appropriations necessary to pay for legal obligations entered into by 31 December of a financial year shall be carried over to the next financial year.
Proračunska sredstva, potrebna za pokritje pravnih obveznosti, prevzetih do 31. decembra posameznega proračunskega leta, se prenesejo v naslednje proračunsko leto.
The Head of the ESDC may carry over other appropriations in the budget to the next financial year with the approval of the Committee.
Predstojnik EAVO lahko s soglasjem usmerjevalnega odbora v naslednje proračunsko leto prenese tudi druga proračunska sredstva.
Other appropriations shall be cancelled at the end of the financial year.
Preostala proračunska sredstva se ob koncu proračunskega leta prekličejo.
Implementation of the budget and staff management
Izvajanje proračuna in upravljanje osebja
For the purpose of implementing its budget and managing its staff, the ESDC shall use existing administrative structures of the Union, in particular the EEAS, to the greatest possible extent.
EAVO za izvajanje proračuna in upravljanje osebja v čim večji meri uporablja obstoječe upravne strukture Unije, zlasti ESZD.
ESDC Bank accounts
Bančni računi EAVO
Any ESDC bank account shall be opened at a first-rate financial institution whose head office is in a Member State and shall be a current or short-term account in euro.
Vsi bančni računi EAVO se odprejo pri prvorazrednih finančnih institucijah, ki imajo glavni sedež v državi članici, in sicer kot tekoči ali kratkoročni računi v eurih.
No ESDC bank account shall be overdrawn.
Nobenega od bančnih računov EAVO se ne sme prekoračiti.
Any payment from an ESDC bank account shall require the joint signature of the Head of the ESDC and another member of the ESDC staff.
Za vsakršno plačilo z bančnega računa EAVO je potreben skupni podpis predstojnika EAVO in še enega člana osebja EAVO.
The Head of the ESDC shall ensure that accounts showing the ESDC revenue, expenditure and inventory of assets are kept in accordance with the internationally accepted accounting standards for the public sector.
Predstojnik EAVO zagotovi, da so računovodski izkazi, ki prikazujejo prihodke, odhodke in popis premoženja EAVO, vodeni v skladu z mednarodno sprejetimi računovodskimi standardi za javni sektor.
The Head of the ESDC shall submit to the Committee the annual accounts for a given financial year no later than the following 31 March.
Predstojnik EAVO usmerjevalnemu odboru predloži letne računovodske izkaze za določeno proračunsko leto najpozneje do 31. marca naslednjega leta.
The necessary accounting services shall be outsourced.
Potrebne računovodske storitve opravi zunanji izvajalec.
An audit of the ESDC accounts shall be conducted annually.
Revizijski pregled računovodskih izkazov EAVO se opravi vsako leto.
The necessary auditing services shall be outsourced.
Potrebne revizijske storitve opravi zunanji izvajalec.
The audit reports shall be made available to the Committee if requested.
Revizijska poročila se dajo na voljo usmerjevalnemu odboru, če jih ta zahteva.
The Committee shall decide on the basis of the annual accounts and in view of the annual audit report whether to grant the Head of the ESDC a discharge in respect of the implementation of the ESDC budget.
Usmerjevalni odbor na podlagi letnih računovodskih izkazov in letnega revizijskega poročila odloči, ali se predstojniku EAVO podeli razrešnica v zvezi z izvajanjem proračuna EAVO.
The Head of the ESDC shall take all appropriate steps to satisfy the Committee that a discharge may be granted and to act on the observations in the decisions giving discharge, if any.
Predstojnik EAVO stori vse potrebno, da izpolni pričakovanja usmerjevalnega odbora in omogoči podelitev razrešnice, ter ukrepa v skladu z morebitnimi ugotovitvami iz sklepa o podelitvi razrešnice.
The financial reference amount intended to cover the expenditure of the ESDC during the first 12 months after the conclusion of the financing agreement referred to in paragraph 3 shall be EUR 535000. The financial reference amounts intended to cover the expenditure of the ESDC for subsequent periods shall be decided by the Council.
Referenčni finančni znesek za kritje odhodkov EAVO v prvih dvanajstih mesecih po sklenitvi sporazuma o financiranju iz odstavka 3 znaša 535000 EUR. Referenčne finančne zneske za kritje odhodkov EAVO v naslednjih obdobjih določi Svet.
It shall be reviewed as appropriate, and, in any case, no later than six months before its expiry.
Po potrebi se pregleda, v vsakem primeru pa najpozneje šest mesecev pred iztekom njegove veljavnosti
concerning the validity of certain binding tariff information
o veljavnosti nekaterih zavezujočih tarifnih informacij
(notified under document C(2013) 2297)
(notificirano pod dokumentarno številko C(2013) 2297)
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [1], and in particular Article 12(5)(a)(iii) and Article 248 thereof,
ob upoštevanju Uredbe Sveta (EGS) št. 2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti [1] ter zlasti člena 12(5)(a)(iii) in člena 248 Uredbe,
Having regard to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code [2], and in particular Article 9(1) thereof,
ob upoštevanju Uredbe Komisije (EGS) št. 2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti [2] in zlasti člena 9(1) Uredbe,
In order to ensure uniform application of the Combined Nomenclature, the Commission adopted Regulation (EC) No 160/2007 of 15 February 2007 concerning the classification of certain goods in the Combined Nomenclature [3], classifying a product consisting of a clear, dark brown liquid with an aromatic, herb-like smell and a bitter, herbal taste, having an actual alcoholic strength of 43 % by volume and consisting of a mixture of 32 kinds of medicinal herb extracts with caramel extract, water and alcohol under CN code 22089069.
Komisija je za zagotovitev enotne uporabe kombinirane nomenklature sprejela Uredbo (ES) št. 160/2007 z dne 15. februarja 2007 o uvrstitvi določenega blaga v kombinirano nomenklaturo [3], v skladu s katero se proizvod v obliki bistre, temnorjave tekočine z aromatičnim vonjem, podobnim vonju zelišč, in trpkim zeliščnim okusom, z dejansko vsebnostjo alkohola 43 vol. %, sestavljen iz mešanice ekstraktov 32 vrst zdravilnih zelišč, ekstrakta karamele, vode ter alkohola, uvršča pod oznako KN 22089069.
This classification was adopted on the following reasons: ‘Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1(b) to Chapter 30, and by the wording of CN codes 2208, 220890 and 22089069. The product cannot be regarded as a medicament of Chapter 30. Neither the label, nor the accompanying user directions nor the packaging contains any information about the type and concentration of the active substance(s). Only the amount and type of plants or parts of plants used are mentioned. The conditions of Additional Note 1(b) to Chapter 30 are therefore not met. The product is a spirituous beverage of heading 2208, having the characteristics of a food supplement, designed to maintain general health or well-being, based on extracts from plants (see the Harmonised System Explanatory Note to heading 2208, third paragraph, item 16).’
Ta uvrstitev je bila sprejeta iz naslednjih razlogov: „Uvrstitev opredeljujeta splošni pravili 1 in 6 za razlago kombinirane nomenklature, dodatna opomba 1(b) k poglavju 30 in besedilo oznak KN 2208, 220890 in 22089069. Proizvod se ne more šteti za zdravilo iz poglavja 30. Niti nalepka niti navodila za uporabo, niti embalaža ne vsebujejo informacij o vrsti in koncentraciji aktivne(-ih) snovi. Omenjajo le količino in vrsto uporabljenih rastlin ali delov rastlin. Pogoji iz dodatne opombe 1(b) k poglavju 30 zato niso izpolnjeni. Proizvod je alkoholna pijača iz tarifne številke 2208, ki ima značilnosti prehranskega dopolnila, namenjenega za ohranitev splošnega zdravja ali splošnega dobrega počutja, na osnovi rastlinskih ekstraktov (glej pojasnjevalne opombe HS k tarifni številki 2208, tretji odstavek, točka 16).“
Following publication of the above Regulation on 20 February 2007, all Binding Tariff Information (BTIs) previously issued by Member States classifying the products concerned as medicaments of heading 3004 ceased to be valid.
Po objavi zgoraj navedene uredbe 20. februarja 2007 so vse zavezujoče tarifne informacije, ki so jih predhodno izdale države članice in v skladu s katerimi se zadevni proizvodi uvrščajo kot zdravila pod tarifno številko 3004, prenehale veljati.
Subsequently Member States issued BTIs for such products under heading 2208.
Države članice so zato izdale zavezujoče tarifne informacije, v skladu s katerimi se tovrstni proizvodi uvrščajo pod tarifno številko 2208.
However, Austria has issued the BTI referred to in the Annex, classifying a similar product under CN Code 30049000.
Vendar pa je Avstrija izdala zavezujočo tarifno informacijo, navedeno v Prilogi, v skladu s katero se podoben proizvod uvršča pod oznako KN 30049000.
In so doing, Austria has failed to take account of the fact that the classification regulation constitutes the application of a general rule to a particular case, and thus contains guidance on the interpretation of the rule which can be applied by the authority responsible for the classification of an identical or similar product.
S tem Avstrija ni upoštevala dejstva, da uredba o uvrstitvi pomeni uporabo splošnega pravila za posamezen primer in torej vsebuje napotek za razlago pravila, ki ga lahko uporabi pristojni organ pri uvrstitvi enakega ali podobnega proizvoda.
The BTI referred to in the Annex concerns a product that consists of a transparent, yellowish–brown liquid with specific aromatic odour and a bitter, spicy-aromatic taste.
Zavezujoča tarifna informacija iz Priloge se navezuje na proizvod v obliki prozorne, rumenkastorjave tekočine s posebnim aromatičnim vonjem in trpkim pikantno- aromatičnim okusom.
The product has an actual alcoholic strength of 43,4 % by volume and consists of a mixture of Camphor and 26 other medicinal herb extracts with essential oils, a food colouring agent and alcohol.
Dejanska vsebnost alkohola je 43,4 vol. %. Proizvod je sestavljen iz mešanice kafre in iz mešanice ekstraktov 26 zelišč, eteričnih olj, prehranskega barvila in alkohola.
That product is sufficiently similar to the one covered by Regulation (EC) No 160/2007.
Proizvod je dovolj podoben tistemu, ki je zajet z Uredbo (ES) št. 160/2007.
The conditions of Additional Note 1(b) to Chapter 30 are not met because the labelling is not precise regarding the quantitative composition.
Pogoji iz dodatne opombe 1(b) k poglavju 30 niso izpolnjeni, ker ni natančne označbe količinske sestave.
The product described in the BTI issued by Austria consists of an alcoholic mix of camphor with different herbal extracts.
Proizvod, opisan v zavezujoči tarifni informaciji, ki jo je izdala Avstrija, je v obliki alkoholne mešanice kafre in različnih zdravilnih zelišč.
However, a clear rationale for mixing all these herbs together is absent.
Vendar pa ni jasne utemeljitve glede izbire navedenih zelišč, ki so uporabljena v mešanici.
The product does not treat or prevent specific diseases or ailments.
Proizvod ni namenjen zdravljenju ali preprečevanju posameznih bolezni ali obolenj.
Some of the indications are related to pathophysiological conditions not clearly defined.
Nekatere navedbe se navezujejo na patofiziološko stanje, ki ni jasno opredeljeno.
To ensure equality between operators and the uniform application of the CN, the BTI referred to in the Annex should cease to be valid.
Da bi se zagotovili enaka obravnava gospodarskih subjektov in enotna uporaba kombinirane nomenklature, bi morala zavezujoča tarifna informacija, navedena v Prilogi, prenehati veljati.
The customs administration which issued the information should therefore revoke it as soon as possible and notify the Commission to that effect.
Carinska uprava, ki je zadevno informacijo izdala, bi jo zato morala čim prej preklicati in o tem uradno obvestiti Komisijo.
According to Article 12(6) of Regulation (EEC) No 2913/92 the holder should be given, during a certain period of time, the possibility of invoking binding tariff information which has ceased to be valid subject to the conditions laid down in Article 14(1) of Regulation (EEC) No 2454/93.
V skladu s členom 12(6) Uredbe (EGS) št. 2913/92 bi moral imeti imetnik zavezujoče tarifne informacije, ki je prenehala veljati, v določenem časovnem obdobju možnost sklicevanja nanjo, če so izpolnjeni pogoji iz člena 14(1) Uredbe (EGS) št. 2454/93.
The binding tariff information referred to in column 1 of the table set out in the Annex, which has been issued by the customs authorities specified in column 2 for the tariff classification specified in column 3 shall cease to be valid.
Zavezujoča tarifna informacija, navedena v stolpcu 1 preglednice v Prilogi, ki so jo v zvezi s tarifno uvrstitvijo iz stolpca 3 izdali carinski organi, navedeni v stolpcu 2, preneha veljati.
The customs authorities specified in column 2 of the table set out in the Annex shall revoke the binding tariff information referred to in column 1 at the earliest possible date and in any case not later than 10 days from the notification of this Decision.
Carinski organi iz stolpca 2 preglednice v Prilogi čim prej in v vsakem primeru najpozneje v 10 dneh od objave tega sklepa prekličejo zavezujočo tarifno informacijo iz stolpca 1.
The customs authority which revokes the binding tariff information shall notify the Commission thereof.
Carinski organ, ki prekliče zavezujočo tarifno informacijo, o tem uradno obvesti Komisijo.
The binding tariff information referred to in the Annex may continue to be invoked under Article 12(6) of Regulation (EEC) No 2913/92 for a period of six months provided that the conditions laid down in Article 14(1) of Regulation (EEC) No 2454/93 are met.
Zavezujoča tarifna informacija, navedena v Prilogi, se lahko v skladu s členom 12(6) Uredbe (EGS) št. 2913/92 uveljavlja nadaljnjih šest mesecev, če so izpolnjeni pogoji iz člena 14(1) Uredbe (EGS) št. 2454/93.
Done at Brussels, 22 April 2013.
V Bruslju, 22. aprila 2013
OJ L 51, 20.2.2007, p. 3.
UL L 51, 20.2.2007, str. 3.
Binding tariff information
Zavezujoče tarifne informacije
Customs authority
Carinski organ
Tariff classification
Tarifna uvrstitev
authorising Latvia to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Latviji, da uvede posebni ukrep, ki odstopa od točke (a) člena 26(1) ter členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letters registered at the Commission on 17 June 2011 and 27 August 2012, Latvia requested authorisation to derogate from the provisions of Directive 2006/112/EC governing the right to deduct input tax in relation to passenger cars.
Z dopisoma, ki ju je Komisija evidentirala 17. junija 2011 in 27. avgusta 2012, je Latvija zaprosila za dovoljenje za odstopanje od določb Direktive 2006/112/ES, ki urejajo pravico do odbitka vstopnega davka v zvezi z osebnimi avtomobili.
The Commission informed the other Member States by letter dated 26 November 2012 of the request made by Latvia.
Komisija je z dopisom z dne 26. novembra 2012 o prošnji Latvije obvestila druge države članice.
By letter dated 30 November 2012, the Commission notified Latvia that it had all the information it considered necessary to examine the request.
Z dopisom z dne 30. novembra 2012 je Komisija uradno obvestila Latvijo, da razpolaga z vsemi informacijami, potrebnimi za oceno prošnje.
Articles 168 and 168a of Directive 2006/112/EC establish a taxable person’s right to deduct value added tax (VAT) charged on supplies of goods and services received by him and used for the purposes of his taxed transactions.
Člena 168 in 168a Direktive 2006/112/ES določata, da ima davčni zavezanec pravico odbiti davek na dodano vrednost (DDV), obračunan pri dobavi blaga in storitev, prejetih in uporabljenih za namene njegovih obdavčenih transakcij.
Point (a) of Article 26(1) of that Directive requires taxable persons to account for VAT when a business asset is put to non-business use.
Točka (a) člena 26(1) navedene direktive zahteva, da davčni zavezanec obračuna DDV v primeru neposlovne rabe poslovnih sredstev.
Non-business use is often very difficult to identify accurately and even where that is possible, the mechanism for doing so is often burdensome.
Neposlovno rabo je pogosto zelo težko točno opredeliti, kadar pa je to mogoče, je zadevni postopek pogosto zamuden.
Under the requested authorisation, the amount of VAT on expenditure eligible for deduction in respect of passenger cars which are not used entirely for business purposes should, with some exceptions, be set at a flat percentage rate.
V skladu z zahtevanim dovoljenjem je treba znesek DDV na izdatke, upravičene do odbitka za osebne avtomobile, ki se ne uporabljajo izključno za poslovne namene, z nekaterimi izjemami določiti pavšalno.
Based on information provided by Latvia, a rate of 80 % is justifiable.
Na podlagi podatkov, ki jih zagotovi Latvija, je stopnja 80 % upravičena.
At the same time, in order to avoid double taxation, the requirement to account for VAT on the non-business use of passenger cars should be suspended where those cars are subject to limitation authorised by this Decision.
Hkrati je treba za preprečitev dvojnega obdavčenja zahtevo za obračunavanje DDV na neposlovno rabo osebnih avtomobilov ukiniti, kadar zanje velja omejitev, odobrena s tem sklepom.
That simplification measure removes the need to keep records on the non-business use of business cars and prevents tax evasion through incorrect record keeping.
Zaradi tega ukrepa poenostavitve ni več treba voditi evidenc o neposlovni rabi službenih avtomobilov, hkrati pa se prepreči davčna utaja davčna utaja zaradi nepravilnega vodenja evidenc.
The limitation of the right of deduction under the authorisation should apply to VAT paid on the purchase, leasing, intra-Community acquisition and importation of specified passenger cars and on related expenditure, including the purchase of fuel.
Omejitev pravice do odbitka v skladu z dovoljenjem bi se morala uporabljati za DDV, ki se plača na nakup, lizing, nabavo znotraj Skupnosti in uvoz določenih osebnih avtomobilov in na z njimi povezane izdatke, vključno z nakupom goriva.
The authorisation should only apply to passenger cars with a maximum authorised weight not exceeding 3500 kilograms and having not more than eight seats in addition to the driver’s seat.
Dovoljenje bi se moralo uporabljati samo za osebna vozila, katerih največja dovoljena teža ne presega 3500 kilogramov in ki imajo poleg sedeža za voznika največ osem sedežev.
Any non-business use of passenger cars exceeding 3500 kilograms or having more than eight seats in addition to the driver’s seat is negligible due to the characteristics of those cars or the type of business for which they are used.
Vsaka neposlovna raba osebnih avtomobilov, ki presegajo 3500 kilogramov ali imajo poleg sedeža za voznika več kot osem sedežev, je zanemarljiva zaradi značilnosti teh avtomobilov ali vrste poslovne rabe.
A detailed list of categories of passenger cars excluded from the authorisation should also be provided, based on the particular purposes for which they are used.
Treba bi bilo pripraviti tudi podroben seznam kategorij osebnih avtomobilov, ki so izključeni iz dovoljenja, in sicer glede na njihovo posebno rabo.
In its proposal of 29 October 2004 for a directive amending Directive 77/388/EEC, now Directive 2006/112/EC, with a view to simplifying valued added tax obligations, the Commission included provisions aimed at the harmonisation of the categories of expenses for which exclusions to the right of deduction may apply.
Komisija je 29. oktobra 2004 sprejela predlog direktive o spremembi Direktive 77/388/EGS, ki je zdaj Direktiva 2006/112/ES, za poenostavitev obveznosti glede davka na dodano vrednost, ki vključuje uskladitev kategorij izdatkov, za katere se lahko uporabljajo izključitve pravice do odbitka.
Under that proposal, exclusions to the right to deduct may be applied to motorised road vehicles.
Na podlagi navedenega predloga se lahko izključitev pravice do odbitka uporabi za motorna cestna vozila.