natgillin/translations-raw huggingface dataset:
Those authorised firms apply a particular business model by selling their products directly to interposed resellers who, in turn, sell the same products directly to the final consumers.
Navedena pooblaščena podjetja uporabljajo poseben poslovni model, v skladu s katerim svoje proizvode prodajajo neposredno prodajalcem na drobno, ki delujejo kot posredniki, slednji pa te iste proizvode prodajajo naprej končnim potrošnikom.
The measure derogates from Article 168 of Directive 2006/112/EC, which governs a taxable person’s right to deduct VAT charged on goods and services supplied to him for the purposes of his taxed transactions, by granting authorised firms the right to deduct the VAT payable or paid by their resellers for the corresponding goods that have been supplied to those resellers.
Ukrep odstopa od člena 168 Direktive 2006/112/ES, ki ureja pravico davčnega zavezanca do odbitka DDV, obračunanega na blago in storitve, ki se mu dobavijo za namene njegovih obdavčenih transakcij, s tem, da pooblaščenim podjetjem daje pravico do odbitka DDV, ki so ga dolžni plačati ali so ga plačali njihovi prodajalci na drobno za blago, ki je bilo dobavljeno tem prodajalcem.
The measure derogates from Article 193 of Directive 2006/112/EC, which governs the liability to pay the VAT, by establishing authorised firms to which the scheme applies as the person liable for the VAT borne on their resellers’ supplies of goods to final consumers.
Ukrep odstopa od člena 193 Direktive 2006/112/ES, ki ureja obveznost plačila DDV, s tem, da določa pooblaščena podjetja, za katera se uporablja ureditev, kot osebo, ki je zavezana k plačilu DDV na blago, ki ga njihovi prodajalci na drobno dobavijo končnim potrošnikom.
The measure derogates from Article 250 of Directive 2006/112/EC, which governs the obligation to submit a VAT return, by transferring to authorised firms the obligation to submit a VAT return relating to the goods which they have supplied to the reseller and relating to the supply of those goods to the final consumers.
Ukrep odstopa od člena 250 Direktive 2006/112/ES, ki ureja obveznost predložitve obračuna DDV, s tem, da na pooblaščena podjetja prenese obveznost predložitve obračuna DDV v zvezi z blagom, ki so ga dobavila prodajalcem na drobno, in v zvezi z dobavo tega blaga končnim potrošnikom.
The derogating measure may only be applied to firms whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account, provided that all products sold by the firm appear in a pre-established list of the prices applicable at the final consumption stage and the firms sell their products directly to resellers who, in turn, sell them directly to final consumers.
Odstopanje se lahko uporablja samo za podjetja, katerih celotni letni promet izhaja iz prodaje od vrat do vrat, ki jo opravljajo prodajalci na drobno, ki poslujejo v svojem imenu in za svoj račun, pod pogojem, da so vsi proizvodi, ki jih prodaja podjetje, navedeni na vnaprej pripravljenem ceniku, ki se uporablja na stopnji končne potrošnje, podjetja pa svoje proizvode prodajajo neposredno prodajalcem na drobno, ti pa nato neposredno končnim potrošnikom.
The derogating measure has the effect of ensuring that the VAT collected at the retail sale stage on sales of products coming from authorised firms is actually paid to the Treasury, thereby helping to prevent tax fraud.
Odstopanje zagotavlja, da je DDV, pobran na stopnji trgovine na drobno za prodajo proizvodov iz pooblaščenih podjetij, dejansko plačan ministrstvu za finance, in tako preprečuje davčne goljufije.
It also facilitaties the tax administration by simplifying the arrangements for collecting VAT and reducing the resellers’ obligations in relation to VAT.
Prav tako olajšuje delo davčne uprave s poenostavitvijo načinov pobiranja DDV in zmanjšanjem obveznosti prodajalcev na drobno v zvezi z DDV.
According to the information provided by Portugal, the legal and factual situation which justified the application of the derogating measure has not changed and continues to exist.
Na podlagi informacij, ki jih je predložila Portugalska, se pravni in dejanski položaj, ki utemeljuje uporabo odstopanja, ni spremenil in še vedno obstaja.
Portugal should therefore be authorised to apply that measure during a further period, but limited in time in order to allow for a review of the necessity and effectiveness of the derogating measure.
Portugalski bi zato bilo treba dovoliti, da ukrep uporablja v dodatnem omejenem obdobju, da se omogoči pregled potrebnosti in učinkovitosti odstopanja.
Where Portugal considers a further extension beyond 2015 necessary, a report on the application of the derogating measure should be submitted to the Commission together with the extension request by 31 March 2015 in order to reserve sufficient time for the Commission to examine the request and, in case the Commission would come forward with a proposal, for the Council to adopt it.
Če Portugalska meni, da je potrebno nadaljnje podaljšanje po letu 2015, bi morala Komisiji skupaj z zahtevkom za podaljšanje predložiti poročilo o izvajanju odstopanja do 31. marca 2015, da se zagotovi dovolj časa, da Komisija preuči zahtevek in da Svet sprejme morebiten predlog Komisije.
The derogating measure will have only a negligible effect on the overall amount of the tax revenue of Portugal collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT.
Odstopanje bo imelo zgolj zanemarljiv učinek na skupni znesek davčnih prihodkov Portugalske, zbranih na ravni končne potrošnje, in ne bo negativno vplivalo na lastne vire Unije iz DDV.
Implementing Decision 2010/39/EU should therefore be amended accordingly,
Izvedbeni Sklep 2010/39/EU bi bilo zato treba ustrezno spremeniti –
Implementing Decision 2010/39/EU is hereby amended as follows:
Izvedbeni sklep 2010/39/EU se spremeni:
In second paragraph of Article 4, the date ‘31 December 2012’ is replaced by that of ‘31 December 2015’;
v drugem odstavku člena 4 se datum „31. decembra 2012“ nadomesti z datumom „31. decembra 2015“;
The following article is inserted:
vstavi se naslednji člen:
OJ L 19, 23.1.2010, p. 5.
UL L 19, 23.1.2010, str. 5.
A member’s seat on the Committee of the Regions has become vacant following the end of the term of office of Mr Niclas HERBST.
Zaradi konca mandata Niclasa HERBSTA se je sprostilo mesto člana Odbora regij.
An alternate member’s seat has become vacant following the end of the term of office of Mr Rolf FISCHER,
Zaradi konca mandata Rolfa FISCHERJA se je sprostilo mesto nadomestnega člana Odbora regij –
appointing two Dutch members of the Committee of the Regions
o imenovanju dveh nizozemskih članov Odbora regij
Two members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr J.C.
Zaradi izteka mandatov J.C. (Coja) VERDAASA in A.E.
(Co) VERDAAS and Ms A.E. (Anne) BLIEK-DE JONG,
(Anne) BLIEK-DE JONG sta se sprostili mesti članov Odbora regij –
The following are hereby appointed to the Committee of the Regions as members for the remainder of the current term of office, which runs until 25 January 2015:
Za preostanek mandata, ki se izteče 25. januarja 2015, se za člana Odbora regij imenujeta:
Ms Annemieke TRAAG, member of the Executive Council of the Province of Gelderland,
Annemieke TRAAG, članica izvršnega sveta province Gelderland
Mr A. GIJSBERTS, member of the Executive Council of the Province of Flevoland.
A. GIJSBERTS, član izvršnega sveta province Flevoland.
appointing a Swedish member of the Committee of the Regions
o imenovanju švedskega člana Odbora regij
A member’s seat on the Committee of the Regions has become vacant following end of the term of office of Mr Uno ALDEGREN,
Zaradi izteka mandata Una ALDEGRENA se je sprostilo mesto člana Odbora regij –
appointing two Austrian alternate members of the Committee of the Regions
o imenovanju dveh avstrijskih nadomestnih članov Odbora regij
Having regard to the proposals from the Austrian Government,
ob upoštevanju predlogov za imenovanje, ki jih je predložila avstrijska vlada,
Two alternate members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Achill RUMPOLD and Ms Bernadette MENNEL,
Zaradi konca mandatov Achilla RUMPOLDA in Bernadette MENNEL sta se sprostili dve mesti nadomestnih članov Odbora regij –
The following are hereby appointed to the Committee of the Regions as alternate members for the remainder of the current term of office, which runs until 25 January 2015:
Za preostanek mandata, ki se izteče 25. januarja 2015, se za nadomestna člana Odbora regij imenujeta:
Dr Gabriele NUSSΒAUMER, Landtagspräsidentin.
dr. Gabriele NUSSΒAUMER, Landtagspräsidentin.
An alternate member’s seat on the Committee of the Regions has become vacant following the appointment of Ms Dagmar MÜHLENFELD as member [3],
Zaradi imenovanja Dagmar MÜHLENFELD za članico se je sprostilo mesto nadomestnega člana Odbora regij [3] –
OJ L 287, 18.10.2012, p. 11.
UL L 287, 18.10.2012, str. 11.
appointing a Portuguese member and a Portuguese alternate member of the Committee of the Regions
o imenovanju portugalskega člana in portugalskega nadomestnega člana Odbora regij
A member’s seat on the Committee of the Regions has become vacant following the end of the term of office of Mr Carlos CESAR.
Zaradi konca mandata Carlosa CESARA se je sprostilo mesto člana Odbora regij.
An alternate member’s seat has become vacant following the end of the term of office of Mr André BRADFORD,
Zaradi konca mandata Andréja BRADFORDA se je sprostilo mesto nadomestnega člana Odbora regij –
Mr Rodrigo VASCONCELOS DE OLIVEIRA, Subsecretário Regional da Presidência para as Relações Externas.
Rodrigo VASCONCELOS DE OLIVEIRA, Subsecretário Regional da Presidênciapara as Relações Externas.
of 24 January 2013
z dne 24. januarja 2013
adopting guidelines for the implementation of specific conditions for health claims laid down in Article 10 of Regulation (EC) No 1924/2006 of the European Parliament and of the Council
o sprejetju smernic za izvajanje posebnih pogojev za zdravstvene trditve iz člena 10 Uredbe (ES) št. 1924/2006 Evropskega parlamenta in Sveta
Having regard to Regulation (EC) No 1924/2006 of the European Parliament and of the Council of 20 December 2006 on nutrition and health claims made on foods [1] and in particular Article 10(4) thereof,
ob upoštevanju Uredbe (ES) št. 1924/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o prehranskih in zdravstvenih trditvah na živilih [1], zlasti člena 10(4) Uredbe,
Article 10(4) of Regulation (EC) No 1924/2006 provides for a possibility to adopt guidelines for the implementation of that Article on specific conditions for health claims.
Člen 10(4) Uredbe (ES) št. 1924/2006 določa, da se lahko sprejmejo smernice za izvajanje navedenega člena o posebnih pogojih za zdravstvene trditve.
Both national control authorities and food business operators have raised questions about the implementation of paragraphs 2 and 3 of Article 10 of Regulation (EC) No 1924/2006.
Nacionalni nadzorni organi in nosilci živilskih dejavnosti so zahtevali pojasnila v zvezi z izvajanjem odstavkov 2 in 3 člena 10 Uredbe (ES) št. 1924/2006.
In order to ensure consistency in the application of those provisions and to facilitate the work of the control authorities and ensure greater clarity and certainty for economic operators, it is appropriate to issue guidelines.
Da bi se zagotovila večja doslednost pri uporabi navedenih določb in olajšalo delo nadzornih organov, gospodarskim subjektom pa zagotovilo več jasnosti in gotovosti, je primerno izdati smernice.
The guidelines set out in the Annex to this Decision should be taken into account by the national control authorities and food business operators.
Smernice iz Priloge k temu sklepu bi morali upoštevati nacionalni nadzorni organi in nosilci živilskih dejavnosti.
Interested parties, in particular food business operators and consumer groups, have been consulted on 12 October 2012.
Posvetovanja z zainteresiranimi stranmi, zlasti nosilci živilskih dejavnosti in skupinami potrošnikov, so potekala 12. oktobra 2012.
The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health [2].
Ukrepi iz tega sklepa so v skladu z mnenjem Stalnega odbora za prehranjevalno verigo in zdravje živali [2] –
The guidelines for the implementation of Article 10 of Regulation (EC) No 1924/2006 are set out in the Annex to this Decision.
Smernice za izvajanje člena 10 Uredbe (ES) št. 1924/2006 so določene v Prilogi k temu sklepu.
Done at Brussels, 24 January 2013.
V Bruslju, 24. januarja 2013
Guidelines for the implementation of specific conditions for health claims laid down in Article 10 of Regulation (EC) No 1924/2006
Smernice za izvajanje posebnih pogojev za zdravstvene trditve iz člena 10 Uredbe (ES) št. 1924/2006
The following guidelines are addressed to the national control authorities and food business operators as regards the implementation of Article 10 of Regulation (EC) No 1924/2006 on nutrition and health claims made on foods (‘the Regulation’).
Naslednje smernice za izvajanje člena 10 Uredbe (ES) št. 1924/2006 o prehranskih in zdravstvenih trditvah na živilih (v nadaljnjem besedilu: Uredba) so namenjene nacionalnim nadzornim organom in nosilcem živilskih dejavnosti.
A health claim is any voluntary commercial message or representation in any form such as words, statements, pictures, logos, etc. which states, suggests or implies that a relationship exists between the food that is the subject of the claim and health.
Zdravstvena trditev pomeni vsako prostovoljno oglasno sporočilo ali predstavitev v kakršni koli obliki, kot so besedila, izjave, slike, logotipi in drugo, ki navaja, predlaga ali namiguje, da obstaja povezava med živilom, na katerega se trditev nanaša, in zdravjem.
Article 10 lays down specific conditions for the permitted use of authorised health claims.
Člen 10 določa posebne pogoje za dovoljeno uporabo odobrenih zdravstvenih trditev.
It should be observed together with the general principles and requirements for all claims (e.g. Article 3 of the Regulation and provisions of Directive 2000/13/EC of the European Parliament and of the Council [1] and Council Directive 84/450/EEC [2] that operators using health claims must also respect), with the conditions for the use of nutrition and health claims set in Article 4 and with the general conditions for all claims provided in Article 5 as well as with the specific conditions of use foreseen in the list of permitted health claims.
Treba ga je upoštevati skupaj s splošnimi načeli in zahtevami za vse trditve (npr. člen 3 Uredbe ter določbe Direktive 2000/13/ES Evropskega parlamenta in Sveta [1] in Direktive Sveta 84/450/EGS [2], ki jih morajo nosilci živilskih dejavnosti prav tako upoštevati), s pogoji za uporabo prehranskih in zdravstvenih trditev iz člena 4, s splošnimi pogoji za vse trditve iz člena 5 ter s splošnimi pogoji uporabe s seznama dovoljenih zdravstvenih trditev.
For example, in the case of ‘reduction of disease risk’ health claims referred to in point (a) of Article 14(1), additional information is required in Article 14(2).
Pri zdravstvenih trditvah o „zmanjšanju tveganja bolezni“ iz točke (a) člena 14(1) so potrebne dodatne informacije v skladu s členom 14(2).
It is important to note that even authorised health claims may not be used unless their use fully complies with all the requirements of the Regulation.
Pomembno je poudariti, da se tudi odobrene zdravstvene trditve ne smejo uporabljati, če njihova uporaba ni v celoti v skladu z vsemi zahtevami iz Uredbe.
Accordingly, even where a claim is authorised and included in the lists of permitted health claims, national authorities should take action if its use does not comply with all the requirements of the Regulation.
Zato morajo nacionalni organi tudi v primeru, ko je trditev odobrena in vključena na sezname dovoljenih zdravstvenih trditev, ukrepati, če uporaba te trditve ni v skladu z vsemi zahtevami iz Uredbe.
It would be easier to achieve compliance with the provisions of the Regulation and in particular Article 10, if the food business operator is able to demonstrate due diligence and steps taken to comply with each part of the Regulation.
Skladnost z določbami Uredbe, zlasti s členom 10, bi bilo enostavneje doseči, če bi nosilec živilske dejavnosti lahko dokazal primerno skrbnost in sprejete ukrepe za doseganje skladnosti z vsakim delom Uredbe.
Prohibition of unauthorised health claims and of health claims the use of which does not comply with the Regulation – Article 10(1)
Prepoved neodobrenih zdravstvenih trditev in zdravstvenih trditev, katerih uporaba ni v skladu z Uredbo – člen 10(1)
Article 10(1) provides that all health claims are prohibited unless: a) authorised by the Commission and b) their use complies with the provisions of the Regulation.
Člen 10(1) določa, da so vse zdravstvene trditve prepovedane, razen če (a) jih odobri Komisija in (b) je njihova uporaba v skladu z določbami Uredbe.
Health claims must have been authorised under the appropriate procedure provided in the Regulation and been inserted in one of the lists of permitted health claims referred to in Article 13(3) and Article 14(1).
Zdravstvene trditve morajo biti predhodno odobrene po ustreznem postopku iz Uredbe in vključene na enega od seznamov dovoljenih zdravstvenih trditev iz člena 13(3) in člena 14(1).
Health claims which are not authorised (not inserted in one of the lists of permitted health claims) and health claims which have been authorised (inserted in one of the lists of permitted health claims) but their use does not comply with the rules set out in the Regulation are prohibited.
Zdravstvene trditve, ki niso odobrene (niso vključene na noben seznam dovoljenih zdravstvenih trditev), in zdravstvene trditve, ki so bile odobrene (vključene na enega od seznamov dovoljenih zdravstvenih trditev), vendar njihova uporaba ni v skladu s pravili iz Uredbe, so prepovedane.
Mandatory information accompanying authorised health claims – Article 10(2)
Obvezni podatki, ki so priloženi odobrenim zdravstvenim trditvam – člen 10(2)
Distinction of three cases for the implementation of Article 10(2)
Ločevanje treh primerov izvajanja člena 10(2)
In order to comply with the Regulation, Article 10(2) requires two, or where appropriate, four pieces of mandatory information to be provided to the consumer when using a health claim.
Člen 10(2) za zagotavljanje skladnosti z Uredbo določa dva ali po potrebi štiri vrste obveznih podatkov, ki jih je treba navesti potrošniku pri uporabi zdravstvene trditve.
The information laid down in points (a) to (d) of Article 10(2) must be given in the labelling of the food, or in its presentation and advertising if no such labelling exists.
Informacije iz točk (a) do (d) člena 10(2) se morajo navesti pri označevanju živil ali, če to ne obstaja, pri njihovem predstavljanju in oglaševanju.
This provision should be understood in the light of the objective of the legislator to ensure a high level of consumer protection by providing accurate and truthful information to help consumers make an informed choice.
To določbo je treba razumeti v smislu cilja zakonodajalca, da zagotovi visoko raven varstva potrošnikov z navajanjem točnih in resničnih podatkov, na podlagi katerih se potrošniki odločajo.
‘Labelling’, is defined in point (a) of Article 1(3) of Directive 2000/13/EC and point (j) of Article 2(2) of Regulation (EU) No 1169/2011 of the European Parliament and of the Council [3].
„Označevanje“ je opredeljeno v členu 1(3)(a) Direktive 2000/13/ES in členu 2(2)(j) Uredbe (EU) št. 1169/2011 Evropskega parlamenta in Sveta [3].
That definition states that ‘“labelling” means any words, particulars, trade marks, brand name, pictorial matter or symbol relating to a food and placed on any packaging, document, notice, label, ring or collar accompanying or referring to such food’’.
Opredelitev navaja, da „‚označevanje‘ pomeni vse navedbe, podatke, trgovska imena, blagovne znamke, slikovno gradivo ali simbole v zvezi z živilom, ki se namestijo na kakršno koli vrsto embalaže, dokument, obvestilo, označbo, obroček ali vratno etiketo, ki spremlja ali se nanaša na takšno živilo“.
In the Union law there is a definition of ‘advertising’ [4], but no definition of ‘presentation’, which should therefore be understood in the light of the explanation provided for in point (a) of Article 2(3) of Directive 2000/13/EC and point (b) of Article 7(4) of Regulation (EU) No 1169/2011.
V pravu Unije je opredeljeno „oglaševanje“ [4], ne pa tudi „predstavitev“, ki jo je zato treba razumeti v smislu pojasnila iz točke (a) člena 2(3) Direktive 2000/13/ES in točke (b) člena 7(4) Uredbe (EU) št. 1169/2011.
A health claim can be made on the ‘labelling’ which can mean more than just the label, since it encompasses all the information to the consumer about the food which it accompanies or refers to.
Zdravstvena trditev je lahko vključena v „označevanje“, ki je lahko širši pojem od označbe, saj zajema vse podatke o živilu za potrošnike ter je priložena živilu ali se nanj sklicuje.
The distinction between ‘labelling’ and ‘advertising’ is that ‘labelling’ is concerned with the delivery of the food to the final consumer, while ‘advertising’ is about the promotion of the supply of food by the food business operator.
Razlika med označevanjem in oglaševanjem je, da gre pri označevanju za dobavo živila končnemu potrošniku, pri oglaševanju pa nosilec živilske dejavnosti promovira ponudbo živila.
In order to comply with Article 10(2), it is necessary to include the mandatory information in the labelling of the food for which the health claim is made.
V skladu s členom 10(2) je treba pri označevanju živil, za katera se uporablja zdravstvena trditev, navesti obvezne podatke.
Where no ‘labelling’ exists, the mandatory information shall be given in the ‘advertising’ and ‘presentation’ of the food for which the health claim is made.
Če „označevanja“ ni, se obvezni podatki vključijo kot del „oglaševanja“ in „predstavitve“ živila, na katerega se nanaša zdravstvena trditev.
For example, where a health claim is used in a generic advertising for a food (e.g. olive oil, dairy, meat, etc.) which does not link it to a specific product which would have ‘labelling’, then the mandatory information must also be given in the ‘advertising’ and ‘presentation’ of that food.
Če se na primer zdravstvena trditev uporablja v splošnem oglaševanju živil (npr. v zvezi z oljčnim oljem, mlečnimi izdelki, mesom itd.) in se ne nanaša na določen proizvod, ki je „označen“, se morajo obvezni podatki navesti tudi pri „oglaševanju“ in „predstavitvi“ navedenega živila.
Article 12 of Regulation (EU) No 1169/2011 establishes a principle that the consumer should always have the mandatory information when making a decision about a purchase of a food.
Člen 12 Uredbe (EU) št. 1169/2011 določa, da mora potrošnik vedno imeti na voljo obvezne podatke, ko se odloča o nakupu živila.
Special mention must be made as regards Article 14 of Regulation (EU) No 1169/2011 on distance selling.
Zlasti je treba omeniti določbe člena 14 Uredbe (EU) št. 1169/2011 o prodaji na daljavo.
Mandatory information shall be available to the consumer before purchase and in the cases of distance selling where access to the ‘labelling’ is restricted, mandatory information must be included in the presentation and advertising of the food, in the material supporting the distance selling whether this is a website, a catalogue, a leaflet, a letter, etc.
Obvezni podatki morajo biti potrošniku na voljo pred nakupom in pri prodaji na daljavo, kadar je dostop do označevanja omejen; obvezni podatki morajo biti vključeni tudi v predstavitev in oglaševanje živil, v podporno gradivo za prodajo na daljavo, ki je lahko spletno mesto, katalog, zloženka, pismo ali drugo.