natgillin/translations-raw huggingface dataset:
The small size of the regional market increases per unit costs in various ways, notably through the unfavourable relationship between fixed costs and output, both as regards equipment and costs necessary to meet environmental norms.
Zadevni proizvajalci imajo nenazadnje dodatne stroške, ki jih običajno prevzamejo lokalna gospodarstva, zlasti višje stroške za delo in energijo.
Moreover, rum producers in Madeira have to treat waste from the processing of sugar cane, whereas producers in other regions can recycle those products.
Podrobni izračuni v poročilih iz člena 4 Odločbe 2009/831/ES potrjujejo, da znižanje trošarinske stopnje za 75 % ne izravna v celoti neugodnega konkurenčnega položaja destiliranih alkoholnih pijač, proizvedenih na Madeiri in Azorih, ki je posledica visokih stroškov proizvodnje in trženja.
Finally, the producers concerned also bear extra costs generally borne by the local economies, in particular increased labour and energy costs.
Znižana trošarinska stopnja mora biti zato še naprej dovoljena na zahtevani ravni.
The detailed calculations provided in the reports referred to in Article 4 of Decision 2009/831/EC confirm that the reduction of 75 % of the rate of excise duty does not offset completely the competitive disadvantage which distilled alcoholic beverages produced in Madeira and the Azores face as a result of higher production and marketing costs.
Temeljita preučitev razmer je dokazala, da je treba odobriti zahtevek Portugalske, da se ohrani industrija alkoholnih pijač v zadevnih najbolj oddaljenih regijah.
Therefore, a reduction of the rate of excise duty should continue to be authorised at the level requested.
Glede na to, da davčna ugodnost ne presega okvirov, potrebnih za izravnavo dodatnih stroškov, in da je obseg zadevnih količin še naprej majhen, davčna ugodnost pa omejena na porabo v zadevnih regijah, ukrep ne ogroža celovitosti in povezanosti pravnega reda Unije.
A careful examination of the situation confirms that it is necessary to grant Portugal's request in order to ensure that the alcohol industry is maintained in the outermost regions concerned.
Zahtevati bi bilo treba predložitev vmesnega poročila, da bo Komisija lahko ocenila, ali so še vedno izpolnjeni pogoji za upravičenost takšnega odstopanja.
Since the tax advantage does not go beyond what is necessary to offset additional costs, and since the volumes at stake remain modest and the tax advantage limited to consumption in the regions concerned, the measure does not undermine the integrity and coherence of the Union legal order.
Ta sklep ne posega v morebitno uporabo členov 107 in 108 PDEU –
The submission of a mid-term report should be required, so that the Commission can assess whether the conditions justifying the granting of such derogation continue to be fulfilled.
SPREJEL NASLEDNJI SKLEP:
This Decision is without prejudice to the possible application of Articles 107 and 108 TFEU,
Člen 1
HAS ADOPTED THIS DECISION:
Z odstopanjem od člena 110 PDEU se Portugalski dovoli uporaba trošarinske stopnje, nižje od polne stopnje za alkohol iz člena 3 Direktive 92/84/EGS v avtonomni pokrajini Madeira za lokalno proizveden in porabljen rum in likerje ter v avtonomni pokrajini Azori za lokalno proizvedene in porabljene likerje in žganja.
By way of derogation from Article 110 TFEU, Portugal is hereby authorised to apply a rate of excise duty lower than the full rate on alcohol laid down in Article 3 of Directive 92/84/EEC in the autonomous region of Madeira on locally produced and consumed rum and liqueurs, and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie.
Odstopanje iz člena 1 je omejeno:
Article 2
na Madeiri
The derogation referred to in Article 1 shall be confined:
na rum, kot je opredeljen v kategoriji 1 Priloge II k Uredbi (ES) št. 110/2008 Evropskega parlamenta in Sveta [3], z geografsko označbo „Rum da Madeira“, kot je opredeljeno v kategoriji 1 Priloge III k navedene uredbe;
in Madeira
na likerje in „crème de“, kot so opredeljeni v kategorijah 32 oziroma 33 Priloge II k Uredbi (ES) št. 110/2008, proizvedene iz regionalnih sadežev ali rastlin;
to rum as defined in category 1 of Annex II to Regulation (EC) No 110/2008 of the European Parliament and of the Council [3], having the geographical indication ‘Rum da Madeira’ referred to in category 1 of Annex III to that Regulation;
na Azorih
to liqueurs and ‘crème de’ as defined in categories 32 and 33 respectively of Annex II to Regulation (EC) No 110/2008 produced from regional fruit or plants;
na likerje in „crème de“, kot so opredeljeni v kategorijah 32 oziroma 33 Priloge II k Uredbi (ES) št. 110/2008, proizvedene iz regionalnih sadežev ali surovin;
in the Azores
na žganja, proizvedena iz vina ali grozdnih tropin, z značilnostmi in kakovostmi, opredeljenimi v kategorijah 4 in 6 Priloge II k Uredbi (ES) št. 110/2008.
to liqueurs and ‘crème de’ as defined in categories 32 and 33 respectively of Annex II to Regulation (EC) No 110/2008 produced from regional fruit or raw materials;
Člen 3
to eaux-de-vie made from wine or grape marc having the characteristics and qualities defined in categories 4 and 6 of Annex II to Regulation (EC) No 110/2008.
Znižana trošarinska stopnja, ki se uporablja za proizvode iz člena 1, je lahko nižja od najnižje trošarinske stopnje za alkohol, določene z Direktivo 92/84/EGS, vendar ne sme biti več kot 75 % nižja od standardne nacionalne trošarinske stopnje za alkohol.
The reduced rate of excise duty applicable to the products referred to in Article 1 may be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but may not be more than 75 % lower than the standard national excise duty on alcohol.
Portugalska najpozneje do 30. septembra 2017 Komisiji pošlje poročilo, da Komisija lahko oceni, ali še vedno obstajajo razlogi za upravičenost odobritve znižane stopnje.
By 30 September 2017 at the latest, Portugal shall send the Commission a report to enable it to assess whether the reasons which justified the granting of the reduced rate still exist.
Ta sklep se uporablja od 1. julija 2014 do 31. decembra 2020.
This Decision shall apply from 1 July 2014 to 31 December 2020.
Ta sklep je naslovljen na Portugalsko republiko.
Article 6
V Luxembourgu, 12. junija 2014
This Decision is addressed to the Portuguese Republic.
Za Svet
Done at Luxembourg, 12 June 2014.
Predsednik
For the Council
Odločba Sveta 2009/831/ES z dne 10. novembra 2009 o dovoljenju Portugalski, da uporabi nižjo trošarinsko stopnjo v avtonomni pokrajini Madeira za lokalno proizveden in porabljen rum in likerje ter v avtonomni pokrajini Azori za lokalno proizvedene in porabljene likerje in žganja (UL L 297, 13.11.2009, str.
Council Decision 2009/831/EC of 10 November 2009 authorising Portugal to apply a reduced rate of excise duty in the autonomous region of Madeira on locally produced and consumed rum and liqueurs and in the autonomous region of the Azores on locally produced and consumed liqueurs and eaux-de-vie (OJ L 297, 13.11.2009, p. 9).
Direktiva Sveta 92/84/EGS z dne 19. oktobra 1992 o približevanju trošarinskih stopenj za alkohol in alkoholne pijače (UL L 316, 31.10.1992, str. 29).
Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 29).
Uredba (ES) št. 110/2008 Evropskega parlamenta in Sveta z dne 15. januarja 2008 o opredelitvi, opisu, predstavitvi, označevanju in zaščiti geografskih označb žganih pijač ter razveljavitvi Uredbe Sveta (EGS) št. 1576/89 (UL L 39, 13.2.2008, str. 16).
Regulation (EC) No 110/2008 of the European Parliament and of the Council of 15 January 2008 on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 (OJ L 39, 13.2.2008, p. 16).
Portugalski organi so 30. julija 2013 prosili Komisijo, naj predloži predlog Sklepa Sveta o podaljšanju Odločbe 2009/831/ES pod enakimi pogoji do 31. decembra 2020.
On 30 July 2013, the Portuguese authorities asked the Commission to submit a proposal for a Council Decision extending Decision 2009/831/EC, under the same conditions, until 31 December 2020.
Ta prošnja je bila spremenjena 19. novembra 2013, ko je Portugalska zaprosila za podaljšanje Odločbe 2009/831/ES za šest mesecev, in sicer do 30. junija 2014, zaradi sovpadanja s sedanjimi smernicami o regionalni državni pomoči, ki bi bile upoštevane z novim podaljšanjem za obdobje od 1. julija 2014 do 31. decembra 2020.
Council Decision No 377/2014/EU
Sklep Sveta št. 377/2014/EU
on the AIEM tax applicable in the Canary Islands
o davku AIEM, ki se uporablja na Kanarskih otokih
Pursuant to Article 349 of the Treaty on the Functioning of the European Union (TFEU), the Council, taking into account the structural social and economic situation of the outermost regions, which is compounded by their remoteness, insularity, small size, difficult topography and climate, and economic dependence on a few products, adopts specific measures aimed, in particular, at laying down the conditions of application of the Treaties to those regions, including common policies.
V skladu s členom 349 Pogodbe o delovanju Evropske unije (PDEU) ter ob upoštevanju strukturno pogojenih socialnih in gospodarskih razmer najbolj oddaljenih regij, ki jih otežujejo dejavniki, kot so oddaljenost, izoliranost, majhnost, težavna topografija in podnebje ter ekonomska odvisnost od maloštevilnih proizvodov, Svet sprejme posebne ukrepe, namenjene zlasti določanju pogojev za uporabo Pogodb za te regije, vključno s skupnimi politikami.
Specific measures should therefore be adopted in order to establish the conditions for applying the TFEU to those regions.
Zato bi bilo treba sprejeti posebne ukrepe, s katerimi bodo določeni pogoji za uporabo PDEU v navedenih regijah.
Such measures are to take account of the special characteristics and constraints of those regions, without undermining the integrity and coherence of the Union legal order, including the internal market and common policies.
Ti ukrepi upoštevajo posebne značilnosti in omejitve teh regij, ne da bi s tem ogrozili celovitost in povezanost pravnega reda Unije, vključno z notranjim trgom in skupnimi politikami.
The most significant handicap identified in the Canary Islands is the high dependence of their economy on the services sector, in particular tourism, together with the small share of industry in the Canary Islands' GDP.
Najbolj pomembna ovira, s katero se soočajo Kanarski otoki, je velika odvisnost njihovega gospodarstva od storitvenega sektorja, še posebej turizma, ter majhen delež industrije v BDP Kanarskih otokov.
Second to that is the isolation inherent in an archipelago which hinders the free movement of persons, goods and services.
Na drugem mestu je izolacija, značilna za otočja, ki ovira prost pretok oseb, blaga in storitev.
As a further consequence of this isolation, higher production costs result from dependence in terms of raw materials and energy, from the obligation to build up stocks and from difficulties affecting the supply of production equipment.
V številnih primerih so specializirane in vzdrževalne storitve težje dostopne ali dražje, isto pa velja za izobraževanja vodstvenih delavcev in tehnikov ter iskanje podizvajalcev ali širjenje poslov zunaj trga Kanarskih otokov.
The small size of the market and the low level of export activity, the geographical fragmentation of the archipelago, and the obligation to maintain diversified but small production lines in order to meet the requirements of a small market restrict the opportunities for economies of scale.
Majhna izbira oblik distribucije tudi vodi k prevelikim zalogam.
It is in many cases more difficult or more expensive to obtain specialised and maintenance services, and training for managers and technicians, or to subcontract or promote business expansion beyond the Canary Islands' market.
Kar zadeva okolje, so zaradi odstranjevanja odpadkov in obdelave strupenih odpadkov okoljski stroški višji.
The narrow range of distribution methods also results in overstocking.
Ti stroški so višji, ker na Kanarskih otokih ni obratov za recikliranje, razen za določene izdelke, zaradi česar je treba odpadke odvažati na celino, strupene odpadke pa obdelati zunaj ozemlja Kanarskih otokov.
As regards the environment, the disposal of industrial waste and the treatment of toxic waste give rise to higher environmental costs.
Na podlagi navedenega zgoraj in priglasitve španskih organov Komisiji dne 4. marca 2013, bi bilo treba obnoviti pooblastitev za uporabo davka za seznam izdelkov, za katere se lahko uporabljajo oprostitve za lokalne izdelke.
Those costs are higher because there are no recycling plants, other than for certain products, and waste has to be transported to the mainland and toxic waste has to be treated outside the Canary Islands.
Odločba Sveta 2002/546/ES [1], ki je bila sprejeta na podlagi člena 299 Pogodbe ES, je prvotno pooblaščala Španijo, da do 31. decembra 2011 uporablja oprostitve ali znižanja davka, znanega kot „Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias“ (v nadaljnjem besedilu: AIEM), za nekatere izdelke, proizvedene lokalno na Kanarskih otokih.
On the basis of the above and of the notification from the Spanish authorities to the Commission on 4 March 2013, the authorisation concerning the application of a tax to a list of products for which exemptions for local products may be allowed should be renewed.
Priloga k navedeni odločbi vsebuje seznam izdelkov, za katere se lahko uporabljajo oprostitve ali znižanja davka.
Council Decision 2002/546/EC [1], adopted on the basis of Article 299 of the EC Treaty, initially authorised Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (‘AIEM’) to certain products produced locally in the Canary Islands.
Razlika v obdavčitvi lokalno proizvedenih in drugih izdelkov ne sme presegati 5, 15 ali 25 odstotnih točk, odvisno od izdelka.
The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied.
S Sklepom Sveta št. 895/2011/EU [2] je bila Odločba 2002/546/ES spremenjena in obdobje njene uporabe podaljšano do 31. decembra 2013.
The difference between the taxation of locally manufactured products and the taxation of other products may not exceed 5, 15 or 25 percentage points, depending on the product.
S Sklepom Sveta št. 1413/2013/EU [3] je bila Odločba 2002/546/ES nadalje spremenjena in obdobje njene uporabe podaljšano do 30. junija 2014.
Council Decision No 895/2011/EU [2] amended Decision 2002/546/EC, extending its period of application to 31 December 2013.
Cilj davka AIEM je neodvisen razvoj sektorjev industrijske proizvodnje Kanarskih otokov in diverzifikacija tamkajšnjega gospodarstva.
Council Decision No 1413/2013/EU [3] further amended Decision 2002/546/EC, extending its period of application to 30 June 2014.
Najvišje oprostitve, ki se lahko uporabljajo za zadevne industrijske izdelke, so med 5 % in 15 %, odvisno od sektorja in izdelka.
The AIEM tax serves the objectives of autonomous development of the Canary Islands' industrial production sectors and of diversifying the Canary Islands' economy.
Najvišja oprostitev, ki se uporablja za gotove tobačne izdelke, pa je višja, saj je tobačni sektor poseben primer.
The maximum exemptions which may be applied to the industrial products in question vary from 5 % to 15 %, depending on sector and product.
Tobačna industrija, ki se je na Kanarskih otokih zelo razširila, že več let znatno upada.
The maximum exemption applicable to finished tobacco products is nevertheless higher, as the tobacco sector is an exceptional case.
Zgoraj opisane tradicionalne ovire zaradi izoliranosti so eden temeljnih vzrokov za upad tobačne industrije na Kanarskih otokih.
The tobacco industry, which had greatly expanded in the Canary Islands, has been declining markedly for a number of years.
Obstajajo razlogi za občutno oprostitev tobačnih izdelkov.
The traditional handicaps of insularity described above are at the root of the decline in local tobacco production in the Canary Islands.
Oprostitev davka je neposredno povezana s ciljem ohranitve proizvodnje na Kanarskih otokih.
There are grounds for keeping a substantial exemption for tobacco.
Cilji spodbujanja socialno-ekonomskega razvoja Kanarskih otokov so z namenom davka in razporejanjem prihodka, ki ga prinaša, izraženi na nacionalni ravni.
Exemption from taxation is directly related to the objective of maintaining production in the Canary Islands.
Vključitev prihodka od tega davka v vire ekonomskega in davčnega sistema Kanarskih otokov ter njegova uporaba pri strategiji ekonomskega in socialnega razvoja, ki vključuje pospeševanje lokalnih dejavnosti, je pravna obveznost.
The objectives of promoting the socioeconomic development of the Canary Islands are reflected at national level in the purpose of the tax and the allocation of the revenue it generates.
Oprostitve plačila ali znižanje stopnje davka AIEM bi morala veljati šest let in pol.
The incorporation of the revenue from this tax in the resources of the Canary Islands' economic and tax system and its use for an economic and social development strategy involving the promotion of local activities is a legal obligation.
Kljub temu bo treba oceniti rezultate teh oprostitev ali znižanj.
The exemptions from or reductions in the AIEM tax should apply for 6,5 years.
Zato bi morali španski organi Komisiji najpozneje do 30. septembra 2017 predložiti poročilo o uporabi oprostitev ali znižanj, da se preveri vpliv sprejetih ukrepov in njihov prispevek k spodbujanju ali ohranjanju lokalnih gospodarskih dejavnosti, ob upoštevanju omejitev, ki vplivajo na najbolj oddaljene regije.
It will, nevertheless, be necessary to evaluate the results of such exemptions or reductions.
Na podlagi tega se bo po potrebi izvedel pregled obsega in oprostitev, odobrenih po predpisih Unije.
Therefore, the Spanish authorities should present to the Commission by 30 September 2017 at the latest a report on the application of the AIEM tax exemptions or reductions, in order to check the impact of the measures taken and their contribution to promoting or maintaining local economic activities, account being taken of the handicaps affecting the outermost regions.
Davčna ugodnost, ki jo ponuja AIEM, mora ostati sorazmerna, da se ne ogrozi celovitost in povezanost pravnega reda Unije, vključno z varovanjem neizkrivljene konkurence na notranjem trgu in politik državne pomoči.
On this basis, the scope and the exemptions authorised under Union rules will be revised, if necessary.
Ta sklep ne posega v morebitno uporabo členov 107 in 108 PDEU –
The fiscal advantage granted by the AIEM needs to remain proportionate so as not to undermine the integrity and the coherence of the Union legal order, including safeguarding undistorted competition in the internal market and State aid policies.
SPREJEL NASLEDNJI SKLEP:
HAS ADOPTED THIS DECISION:
Z odstopanjem od členov 28, 30 in 110 PDEU so španski organi do 31. decembra 2020 pooblaščeni, da v zvezi z izdelki iz Priloge, ki so izdelani lokalno na Kanarskih otokih, določijo popolne oprostitve ali delna znižanja davka, znanega kot „Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias (AIEM)“.
Article 1
Te oprostitve ali znižanja morajo biti del strategije za ekonomski in socialni razvoj Kanarskih otokov, obenem pa morajo prispevati k spodbujanju lokalnih dejavnosti.
By way of derogation from Articles 28, 30 and 110 TFEU, the Spanish authorities shall be authorised until 31 December 2020 to lay down, in respect of the products listed in the Annex that are produced locally in the Canary Islands, total exemptions from or partial reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancias en las Islas Canarias’ (AIEM).
Uporaba popolnih oprostitev ali znižanj iz odstavka 1 ne sme voditi k razlikam, ki bi bile večje kot:
Those exemptions or reductions must form part of the strategy for economic and social development of the Canary Islands and must contribute to the promotion of local activities.
5 % za izdelke iz oddelka A iz Priloge;
Application of the total exemptions or reductions referred to in paragraph 1 shall not lead to differences in excess of:
10 % za izdelke iz oddelka B iz Priloge;
5 % for the products listed in Section A of the Annex;
15 % za izdelke iz oddelka C iz Priloge;
10 % for the products listed in Section B of the Annex;
25 % za izdelke iz oddelka D iz Priloge.
15 % for the products listed in Section C of the Annex;
Kljub temu lahko španski organi določijo najnižji davek na cigarete, ki ne sme presegati 18 EUR na 1000 cigaret, uporablja pa se lahko samo v primeru, če je davek AIEM, ki izhaja iz uporabe splošnih stopenj obdavčitve, nižji od te vrednosti.
25 % for the products listed in Section D of the Annex.
Člen 2
Nevertheless, the Spanish authorities may establish a minimum tax on cigarettes of not more than EUR 18 per 1000 cigarettes, applicable only if the AIEM tax resulting from the application of general types of taxation is below this figure.
Španski organi Komisiji najpozneje do 30. septembra 2017 predložijo poročilo o uporabi ukrepov iz člena 1, da se preveri vpliv sprejetih ukrepov in njihov prispevek k spodbujanju ali ohranjanju lokalnih gospodarskih dejavnosti, ob upoštevanju omejitev, ki vplivajo na najbolj oddaljene regije.
Article 2
Na podlagi tega Komisija predloži Svetu poročilo s celotno analizo vseh ekonomskih in socialnih vidikov ter, če je ustrezno, predlog za prilagoditev določb tega sklepa.
The Spanish authorities shall present to the Commission by 30 September 2017 at the latest a report on the application of the measures referred to in Article 1, in order to check the impact of the measures taken and their contribution to the promotion or maintenance of local economic activities, account being taken of handicaps affecting the outermost regions.
Člen 3
On that basis, the Commission shall present a report to the Council comprising a full analysis of the economic and social aspects and, where appropriate, a proposal for adapting the provisions of this Decision.
Ta sklep se uporablja od 1. julija 2014.
This Decision shall be applicable from 1 July 2014.
Ta sklep je naslovljen na Kraljevino Španijo.
Article 4
V Luxembourgu, 12. junija 2014
This Decision is addressed to the Kingdom of Spain.
Za Svet
For the Council
Odločba Sveta 2002/546/ES z dne 20. junija 2002 o davku AIEM, ki se uporablja na Kanarskih otokih (UL L 179, 9.7.2002, str. 22).
The President
Sklep Sveta št. 895/2011/EU z dne 19. decembra 2011 o spremembi Odločbe 2002/546/ES glede obdobja njene uporabe (UL L 345, 29.12.2011, str. 17).
Council Decision 2002/546/EC of 20 June 2002 on the AIEM tax applicable in the Canary Islands (OJ L 179, 9.7.2002, p. 22).
Sklep Sveta št. 1413/2013/EU z dne 17. decembra 2013 o spremembi Odločbe 2002/546/ES glede obdobja njene uporabe (UL L 353, 28.12.2013, str. 13).
Council Decision No 895/2011/EU of 19 December 2011 amending Decision 2002/546/EC as regards its period of application (OJ L 345, 29.12.2011, p. 17).
PRILOGA
Council Decision No 1413/2013/EU of 17 December 2013 amending Decision 2002/546/EC as regards its period of application (OJ L 353, 28.12.2013, p. 13).
A. Seznam izdelkov iz točke (a) člena 1(2) v skladu z uvrstitvijo nomenklature skupne carinske tarife
ANNEX
Kmetijski in ribiški proizvodi:
A. List of products referred to in point (a) of Article 1(2) according to the classification of the Common Customs Tariff nomenclature
Minerali:
Agricultural and fishery products:
Gradbeni materiali:
Minerals:
Kemikalije:
Building materials:
Prehrambena industrija:
Chemicals:
Pijače:
Metal-working industries:
Tekstilije in usnje:
Food industry:
Papir:
Beverages:
Grafična industrija in založništvo:
Textiles and leather:
B. Seznam izdelkov iz točke (b) člena 1(2) v skladu z uvrstitvijo nomenklature skupne carinske tarife
Paper:
C. Seznam izdelkov iz točke (c) člena 1(2) v skladu z uvrstitvijo nomenklature skupne carinske tarife
Graphic arts and publishing:
D. Seznam izdelkov iz točke (d) člena 1(2) v skladu z uvrstitvijo nomenklature skupne carinske tarife