natgillin/translations-raw huggingface dataset:
By way of derogation from paragraph 1, for each authorised plant protection product containing flubendiamide as either the only active substance or as one of several active substances, all of which were listed in the Annex to Implementing Regulation (EU) No 540/2011 by 31 August 2014 at the latest, Member States shall re-evaluate the product in accordance with the uniform principles, as referred to in Article 29(6) of Regulation (EC) No 1107/2009, on the basis of a dossier satisfying the requirements of Annex III to Directive 91/414/EEC and taking into account the column on specific provisions of Annex I to this Regulation.
če sredstvo vsebuje flubendiamid kot edino aktivno snov, registracijo po potrebi spremenijo ali prekličejo najpozneje do 29. februarja 2016, ali
On the basis of that evaluation, they shall determine whether the product satisfies the conditions set out in Article 29(1) of Regulation (EC) No 1107/2009.
če sredstvo vsebuje flubendiamid kot eno od več aktivnih snovi, registracijo po potrebi spremenijo ali prekličejo najpozneje do 29. februarja 2016 ali do datuma, določenega za tako spremembo ali preklic v ustreznih aktih, s katerimi so bile zadevne snovi dodane v Prilogo I k Direktivi 91/414/EGS oziroma s katerimi so bile zadevne snovi odobrene, pri čemer se upošteva poznejši datum.
in the case of a product containing flubendiamide as the only active substance, where necessary, amend or withdraw the authorisation by 29 February 2016 at the latest; or
Spremembe Izvedbene uredbe (EU) št. 540/2011
in the case of a product containing flubendiamide as one of several active substances, where necessary, amend or withdraw the authorisation by 29 February 2016 or by the date fixed for such an amendment or withdrawal in the respective act or acts which added the relevant substance or substances to Annex I to Directive 91/414/EEC or approved that substance or those substances, whichever is the latest.
Priloga k Izvedbeni uredbi (EU) št. 540/2011 se spremeni v skladu s Prilogo II k tej uredbi.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
V Bruslju, 13. maja 2014
Done at Brussels, 13 May 2014.
UL L 309, 24.11.2009, str.
The President
Direktiva Sveta 91/414/EGS z dne 15. julija 1991 o dajanju fitofarmacevtskih sredstev v promet (UL L 230, 19.8.1991, str.
OJ L 309, 24.11.2009, p.
1).
1.
Odločba Komisije 2006/927/ES z dne 13. decembra 2006 o načelnem priznavanju popolnosti dokumentacije, predložene v podroben pregled zaradi možne vključitve flubendiamida v Prilogo I k Direktivi Sveta 91/414/EGS (UL L 354, 14.12.2006, str.
Council Directive 91/414/EEC of 15 July 1991 concerning the placing of plant protection products on the market (OJ L 230, 19.8.1991, p.
54).
1).
Uredba Komisije (EU) št. 188/2011 z dne 25. februarja 2011 o podrobnih pravilih za izvajanje Direktive Sveta 91/414/EGS glede postopka za oceno aktivnih snovi, ki niso bile v prometu dve leti po dnevu notifikacije navedene direktive (UL L 53, 26.2.2011, str.
Commission Decision 2006/927/EC of 13 December 2006 recognising in principle the completeness of the dossier submitted for detailed examination in view of the possible inclusion of flubendiamide in Annex I to Council Directive 91/414/EEC (OJ L 354, 14.12.2006, p.
51).
54).
EFSA Journal (2013); 11(7):3270.
Commission Regulation (EU) No 188/2011 of 25 February 2011 laying down detailed rules for the implementation of Council Directive 91/414/EEC as regards the procedure for the assessment of active substances which were not on the market 2 years after the date of notification of that Directive (OJ L 53, 26.2.2011, p.
Na voljo na spletu: www.efsa.europa.eu.
51).
Uredba Komisije (EGS) št. 3600/92 z dne 11. decembra 1992 o podrobnih pravilih za izvajanje prve faze delovnega programa iz člena 8(2) Direktive Sveta 91/414/EGS o dajanju fitofarmacevtskih sredstev v promet (UL L 366, 15.12.1992, str.
EFSA Journal 2013; 11(7):3270.
10).
Available online: www.efsa.europa.eu.
Izvedbena uredba Komisije (EU) št. 540/2011 z dne 25. maja 2011 o izvajanju Uredbe (ES) št. 1107/2009 Evropskega parlamenta in Sveta glede seznama registriranih aktivnih snovi (UL L 153, 11.6.2011, str.
Commission Regulation (EEC) No 3600/92 of 11 December 1992 laying down the detailed rules for the implementation of the first stage of the programme of work referred to in Article 8(2) of Council Directive 91/414/EEC (OJ L 366, 15.12.1992, p.
1).
10).
PRILOGA I
Commission Implementing Regulation (EU) No 540/2011 of 25 May 2011 implementing Regulation (EC) No 1107/2009 of the European Parliament and of the Council as regards the list of approved active substances (OJ L 153, 11.6.2011, p.
Splošno ime,
1).
identifikacijska številka
ANNEX I
Ime po IUPAC
Common Name,
Čistost [1]
Identification Numbers
Uveljavitev
IUPAC Name
Veljavnost registracije
Date of approval
flubendiamid
Expiration of approval
št.
Specific provisions
CAS 272451-65-7
Flubendiamide
št.
CAS No 272451-65-7
CIPAC 788
CIPAC No 788
1. september 2014
odo-N ' -(2-mesyl-1,1-dimethylethyl)-N-4-[1,2,2,2-tetrafluoro-1-(trifluoromethyl)ethyl]-o-tolylphthalamide
31. avgust 2024
1 September 2014
Za izvajanje enotnih načel iz člena 29(6) Uredbe (ES) št. 1107/2009 se upoštevajo ugotovitve iz poročila o pregledu flubendiamida ter zlasti dodatka I in II h končni različici poročila, ki jo je Stalni odbor za prehranjevalno verigo in zdravje živali pripravil 20. marca 2014.
31 August 2024
V tej celoviti oceni morajo biti države članice zlasti pozorne na:
For the implementation of the uniform principles as referred to in Article 29(6) of Regulation (EC) No 1107/2009, the conclusions of the review report on flubendiamide, and in particular Appendices I and II thereof, as finalised in the Standing Committee on the Food Chain and Animal Health on 20 March 2014 shall be taken into account.
tveganje za vodne nevretenčarje;
In this overall assessment Member States shall pay particular attention to:
morebitno prisotnost ostankov v kmetijskih rastlinah, ki sledijo v kolobarju.
the risk to aquatic invertebrates;
Pogoji uporabe po potrebi vključujejo ukrepe za zmanjšanje tveganja.
the potential presence of residues in rotational crops.
Več podrobnosti o aktivni snovi in njenih lastnostih je v poročilu o pregledu.
Conditions of use shall include risk mitigation measures, where appropriate.
PRILOGA II
Further details on identity and specification of active substance are provided in the review report.
V delu B Priloge k Izvedbeni uredbi (EU) št. 540/2011 se doda naslednji vnos:
ANNEX II
Številka
Commission Regulation (EU) No 633/2014
Uredba Komisije (EU) št. 633/2014
amending Annex III to Regulation (EC) No 853/2004 of the European Parliament and of the Council and Annex I to Regulation (EC) No 854/2004 of the European Parliament and of the Council as regards the specific requirements for handling large wild game and for the post-mortem inspection of wild game
o spremembi Priloge III k Uredbi (ES) št. 853/2004 Evropskega parlamenta in Sveta in Priloge I k Uredbi (ES) št. 854/2004 Evropskega parlamenta in Sveta glede posebnih zahtev za predelavo velike divjadi in pregledov divjadi post mortem
Having regard to Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin [1], and in particular Article 10(1) and (2) thereof,
ob upoštevanju Uredbe (ES) št. 853/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o posebnih higienskih pravilih za živila živalskega izvora [1] ter zlasti člena 10(1) in (2) Uredbe,
Having regard to Regulation (EC) No 854/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption [2], and in particular Article 17(1) thereof,
ob upoštevanju Uredbe Evropskega parlamenta in Sveta (ES) št. 854/2004 z dne 29. aprila 2004 o določitvi posebnih predpisov za organizacijo uradnega nadzora proizvodov živalskega izvora, namenjenih za prehrano ljudi [2], zlasti člena 17(1) Uredbe,
Regulation (EC) No 853/2004 lays down specific hygiene rules for food of animal origin.
Uredba (ES) št. 853/2004 določa posebna higienska pravila za živila živalskega izvora.
Food business operators are to ensure that such meat is placed on the market only if it is produced in compliance with Section IV of Annex III to that Regulation.
Nosilci živilske dejavnosti morajo zagotoviti, da je takšno meso dano na trg samo, če je proizvedeno v skladu z oddelkom IV Priloge III k navedeni uredbi.
Council Directive 89/662/EEC [3], provides that Member States are to ensure that veterinary checks at origin and at destination are carried out on products of animal origin subject to intra-Union trade.
Direktiva Sveta 89/662/EGS [3] določa, da morajo države članice zagotoviti, da se na kraju izvora in namembnem kraju izvajajo veterinarski pregledi proizvodov živalskega izvora, s katerimi se v Uniji trguje.
The audits performed at Union level by the Food and Veterinary Office of the European Commission in Member States have shown that trade in unskinned large wild game from a hunting site to an approved game-handling establishment situated in the territory of another Member State is a common practice which accounts for a significant part of the wild game meat produced in the Union.
Revizije na ravni Unije, ki jih je v državah članicah opravil Urad za prehrano in veterinarstvo Evropske komisije, so pokazale, da je prevoz neodrte velike divjadi z mesta ulova v odobreni obrat za predelavo divjadi, ki se nahaja na ozemlju druge države članice, običajna praksa, ki predstavlja znaten del proizvodnje mesa divjadi v Uniji.
This practice has created uncertainties on the practical application of the current provisions of Regulation (EC) No 853/2004 and the need of compliance with the provisions of Directive 89/662/EEC in particular how to comply with the obligation to ensure the appropriate level of official controls at origin.
Ta praksa je ustvarila negotovosti glede praktične uporabe veljavnih določb Uredbe (ES) št. 853/2004 in potrebo po skladnosti z določbami Direktive 89/662/EGS zlasti glede tega, kako se izpolnjujejo obveznosti, da se zagotovi ustrezna raven uradnega nadzora v državi porekla.
Therefore, in order to ensure that the provisions of Regulation (EC) No 853/2004, and of Directive 89/662/EEC are complied with, it is necessary to supplement the provisions of Regulation (EC) No 853/2004 concerning the transport and trade of unskinned large wild game with a certification of compliance with the EU provisions at the place of origin.
Zato je treba za zagotovitev, da so izpolnjene določbe Uredbe (ES) št. 853/2004 in Direktive 89/662/EGS, dopolniti določbe Uredbe (ES) št. 853/2004 o prevozu neodrte velike divjadi in trgovini z njo z določitvijo spričevala o izpolnjevanju določb EU na kraju izvora.
In order to avoid a disproportionate administrative burden, an alternative approach based on a declaration of a trained person should be allowed if the game handling establishment, close to the hunting area is in another Member State.
Da bi se preprečile nesorazmerne upravne obremenitve, bi bilo treba dovoliti alternativni pristop, ki temelji na izjavi usposobljene osebe, če je obrat za predelavo divjadi, ki se nahaja blizu lovskega območja, v drugi državi članici.
Regulation (EC) No 853/2004 should therefore be amended accordingly.
Uredbo (ES) št. 853/2004 bi zato bilo treba ustrezno spremeniti.
Chapter VIII of Section IV of Annex I to Regulation (EC) No 854/2004 sets out the specific requirements for official controls concerning wild game meat.
V poglavju VIII oddelka IV Priloge I k Uredbi (ES) št. 854/2004 so določene posebne zahteve za uradni nadzor mesa divjadi.
According to the provisions set out in that Chapter, during the post-mortem inspection, the official veterinarian of the game-handling establishment is to take account of the declaration or information that the trained person involved in hunting the animal has provided in accordance with Regulation (EC) No 853/2004.
V skladu z določbami navedenega poglavja mora uradni veterinar obrata za predelavo divjadi med pregledom post mortem upoštevati izjavo ali informacije, ki jih je v skladu s Uredbo (ES) št. 853/2004 predložila usposobljena oseba, vključena v ulov živali.
In cases where unskinned large wild game is transported from a hunting site in another Member State, it is appropriate that the official veterinarians also check that the relevant certificate accompanies the consignment and take into account the information contained in that certificate.
Kadar se neodrta velika divjad prevaža z mesta ulova v drugo državo članico, je primerno, da uradni veterinarji preverijo, ali pošiljko spremlja ustrezno spričevalo, in upoštevajo informacije iz navedenega spričevala.
Regulation (EC) No 854/2004 should therefore be amended accordingly.
Uredbo (ES) št. 854/2004 bi bilo zato treba ustrezno spremeniti.
Annex III to Regulation (EC) No 853/2004 is amended in accordance with Annex I to this Regulation.
Priloga III k Uredbi (ES) št. 853/2004 se spremeni v skladu s Prilogo I k tej uredbi.
Annex I to Regulation (EC) No 854/2004 is amended in accordance with Annex II to this Regulation.
Priloga I k Uredbi (ES) št. 854/2004 se spremeni v skladu s Prilogo II k tej uredbi.
It shall apply from 1 May 2014 for all consignments arriving at the Member States of destination from that date on.
Uporablja se od 1. maja 2014 za vse pošiljke, ki prispejo v namembno državo članico od navedenega datuma dalje.
OJ L 139, 30.4.2004, p. 55.
UL L 139, 30.4.2004, str. 55.
Council Directive 89/662/EEC of 11 December 1989 concerning veterinary checks in intra-Community trade with a view to the completion of the internal market (OJ L 395, 30.12.1989, p. 13).
Direktiva Sveta 89/662/EGS z dne 11. decembra 1989 o veterinarskih pregledih v trgovini znotraj Skupnosti glede na vzpostavitev notranjega trga (UL L 395, 30.12.1989, str. 13).
In Chapter II of Section IV of Annex III to Regulation (EC) No 853/2004, point 8 is replaced by the following:
V poglavju II oddelka IV Priloge III k Uredbi (ES) št. 853/2004 se točka 8 nadomesti z naslednjim:
In addition, unskinned large wild game:
Poleg tega se velika neodrta divjad:
may be skinned and placed on the market only if:
lahko odre in da na trg le, če:
before skinning, it is stored and handled separately from other food and it is not frozen;
je bila pred odrtjem skladiščena in obdelana ločeno od druge hrane ter ni zamrznjena;
after skinning, it undergoes a final inspection in a game-handling establishment in accordance with Regulation (EC) No 854/2004;
se po odrtju opravi končni pregled v obratu za predelavo divjadi v skladu z Uredbo (ES) št. 854/2004;
may be sent to a game handling establishment in another Member State only if, during transport to that game-handling establishment, it is accompanied by a certificate conforming to the specimen set out in the Annex to Commission Implementing Regulation (EU) No 636/2014 issued and signed by an official veterinarian, attesting that the requirements set out in point 4 as regards the availability of a declaration, when relevant, and the accompaniment of relevant parts of the body, have been complied with.
lahko pošlje v obrat za predelavo divjadi v drugi državi članici le, če jo med prevozom v navedeni obrat za predelavo divjadi spremlja spričevalo v skladu z vzorcem iz Priloge k Izvedbeni uredbi Komisije (EU) št. 636/2014, ki ga izda in podpiše uradni veterinar ter ki potrjuje, da so zahteve iz točke 4 glede razpoložljivosti izjave, kadar je to primerno, in spremljanja ustreznih delov trupa, izpolnjene.
In case the game handling establishment, close to the hunting area, is in another Member State, transport to this game handling establishment need not be accompanied by the certificate but by the declaration of the trained person referred to in point 2 to comply with Article 3(1) of Directive 89/662/EEC, taking into account the animal health status of the Member State of origin.
Če je obrat za predelavo divjadi, ki je blizu lovskemu območju, v drugi državi članici, pri prevozu v ta obrat za predelavo divjadi ni obvezno spričevalo, temveč izjava usposobljene osebe iz točke 2, ki je v skladu s členom 3(1) Direktive 89/662/EGS, pri čemer se upošteva status države članice porekla v zvezi z zdravjem živali.
OJ L 175, 14.6.2014, p.
UL L 175, 14.6.2014, str.
16.’
16.“
In part A of Chapter VIII to Section IV of Annex I to Regulation (EC) No 854/2004 the following point 2a is added:
V delu A poglavja VIII oddelka IV Priloge I k Uredbi (ES) št. 854/2004 se doda naslednja točka 2a:
The official veterinarian is to check that a health certificate conforming to the specimen set out in the Annex to Commission Implementing Regulation (EU) No 636/2014 or the declaration(s) accompanies the unskinned large wild game transported to the game-handling establishment from the territory of another Member State, in accordance with point 8(b) of Chapter II of Section IV of Annex III to Regulation (EC) No 853/2004.
Uradni veterinar mora preveriti, ali neodrto veliko divjad, ki se prevaža v obrat za predelavo divjadi na ozemlju druge države članice, v skladu s točko 8(b) poglavja II oddelka IV Priloge III k Uredbi (ES) št. 853/2004 spremlja zdravstveno spričevalo, ki je v skladu z vzorcem iz Priloge k Izvedbeni uredbi Komisije (EU) št. 636/2014, ali izjave.
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 21 of the International Financial Reporting Interpretations Committee
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta glede Pojasnila 21 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards [1], and in particular Article 3(1) thereof,
ob upoštevanju Uredbe (ES) št. 1606/2002 Evropskega parlamenta in Sveta z dne 19. julija 2002 o uporabi mednarodnih računovodskih standardov [1] ter zlasti člena 3(1) Uredbe,
By Commission Regulation (EC) No 1126/2008 [2] certain international standards and interpretations that were in existence at 15 October 2008 were adopted.
Z Uredbo Komisije (ES) št. 1126/2008 [2] so bili sprejeti nekateri mednarodni standardi in pojasnila, ki so obstajali 15. oktobra 2008.
The consultation with the Technical Expert Group of the European Financial Reporting Advisory Group confirms that IFRIC Interpretation 21 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje potrjuje, da Pojasnilo OPMSRP 21 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
Regulation (EC) No 1126/2008 should therefore be amended accordingly.
Uredbo (ES) št. 1126/2008 bi bilo zato treba ustrezno spremeniti.
In the Annex to Regulation (EC) No 1126/2008, IFRIC Interpretation 21 Levies is inserted as set out in the Annex to this Regulation.
V Prilogo k Uredbi (ES) št. 1126/2008 se vstavi Pojasnilo OPMSRP 21 Dajatve, kakor je navedeno v Prilogi k tej uredbi.
OJ L 243, 11.9.2002, p. 1.
UL L 243, 11.9.2002, str. 1.
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).
Uredba Komisije (ES) št. 1126/2008 z dne 3. novembra 2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta (UL L 320, 29.11.2008, str. 1).
This Interpretation addresses the accounting for a liability to pay a levy if that liability is within the scope of IAS 37.
To pojasnilo obravnava obračunavanje obveznosti plačila dajatve, če ta obveznost spada na področje uporabe MRS 37.
those outflows of resources that are within the scope of other Standards (such as income taxes that are within the scope of IAS 12 Income Taxes);
tistih odtokov sredstev, ki spadajo na področje uporabe drugih standardov (kot so davki iz dobička, ki spadajo na področje uporabe MRS 12 Davek iz dobička);
fines or other penalties that are imposed for breaches of the legislation.
„Vlada“ se nanaša na vlado, vladne agencije in podobne organe na lokalni, državni ali mednarodni ravni.
‘Government’ refers to government, government agencies and similar bodies whether local, national or international.
Plačilo, ki ga izvede podjetje za pridobitev sredstva ali za opravljanje storitev na podlagi pogodbenega sporazuma z vlado, ne ustreza opredelitvi dajatve.
A payment made by an entity for the acquisition of an asset, or for the rendering of services under a contractual agreement with a government, does not meet the definition of a levy.
Podjetje ni dolžno uporabljati tega pojasnila za obveznosti, ki izhajajo iz sistemov trgovanja z emisijami.
An entity is not required to apply this Interpretation to liabilities that arise from emissions trading schemes.
VPRAŠANJA
ISSUES
Za pojasnitev obračunavanja obveznosti plačila dajatev to pojasnilo obravnava naslednja vprašanja:
To clarify the accounting for a liability to pay a levy, this Interpretation addresses the following issues:
Kaj je obvezujoči dogodek, ki povzroči pripoznanje obveznosti plačila dajatve?
what is the obligating event that gives rise to the recognition of a liability to pay a levy?
Ali gospodarska prisila, da je treba še naprej poslovati v prihodnjem obdobju, ustvari posredno obvezo plačila dajatve, ki bo sprožena s poslovanjem v tem prihodnjem obdobju?
does economic compulsion to continue to operate in a future period create a constructive obligation to pay a levy that will be triggered by operating in that future period?
Ali predpostavka o delujočem podjetju pomeni, da ima podjetje sedanjo obvezo plačati dajatev, ki bo sprožena s poslovanjem v prihodnjem obdobju?
does the going concern assumption imply that an entity has a present obligation to pay a levy that will be triggered by operating in a future period?
Ali pripoznavanje obveznosti plačila dajatve nastane v določenem trenutku ali se lahko v nekaterih okoliščinah pojavi postopoma?
does the recognition of a liability to pay a levy arise at a point in time or does it, in some circumstances, arise progressively over time?
Kaj je obvezujoči dogodek, ki povzroči pripoznanje obveznosti plačila dajatve, ki je sprožena, če je dosežen najnižji prag?
what is the obligating event that gives rise to the recognition of a liability to pay a levy that is triggered if a minimum threshold is reached?
Ali so načela pripoznavanja obveznosti plačila dajatev enaka v letnih računovodskih izkazih in v medletnem računovodskem poročilu?
are the principles for recognising in the annual financial statements and in the interim financial report a liability to pay a levy the same?
SPLOŠNO MNENJE
CONSENSUS
Obvezujoči dogodek, ki povzroči obveznost plačila dajatve, je dejavnost, ki sproži plačilo dajatve, kot je opredeljena z zakonodajo.
The obligating event that gives rise to a liability to pay a levy is the activity that triggers the payment of the levy, as identified by the legislation.
Na primer, če je dejavnost, ki sproži plačilo dajatve, ustvarjanje prihodkov v tekočem obdobju in izračun te dajatve temelji na prihodkih, ki so bili ustvarjeni v prejšnjem obdobju, je obvezujoči dogodek za to dajatev ustvarjanje prihodkov v tekočem obdobju.
For example, if the activity that triggers the payment of the levy is the generation of revenue in the current period and the calculation of that levy is based on the revenue that was generated in a previous period, the obligating event for that levy is the generation of revenue in the current period.
Ustvarjanje prihodkov v prejšnjem obdobju je potrebno, vendar ne zadostno, da se ustvari sedanja obveza.