natgillin/translations-raw huggingface dataset:
During distillation, the heads boil off first.
Srednja frakcija destilacije („srednji tok“) vsebuje etilni alkohol, ki je glavni alkohol vseh žganih pijač (etanol).
They can usually be recognised by their solvent or lacquer aromas.
Ta frakcija, v kateri je vsebnost hlapnih snovi razen etanola najnižja in v kateri nastanejo najčistejše sadne arome, se vedno shrani.
This fraction is generally unsuitable for consumption and should be discarded.
„Zadnji tok“ destilacije vključuje ocetno kislino in patočno olje, za katera je pogosto značilen neprijeten kiselkast in rastlinski vonj.
During the middle distillation run (the ‘hearts’), the principal alcohol in all spirits, ethyl alcohol (ethanol), is distilled.
Tudi zadnji tok se odvrže, vendar ga je možno ponovno destilirati, saj je v njem zmeraj nekaj etanola.
This part of the distilling run, where the content of volatiles other than ethanol is lowest and the purest fruit aromas are found, is always collected.
PRIPOROČENA PRAKSA NA PODLAGI DOBRE PROIZVODNE PRAKSE (DPP)
The ‘tails’ of the distillation include acetic acid and fusel oils, which are often identified by unpleasant vinegary and vegetal aromas.
Surovine in priprava sadne drozge
They are also discarded, but they may be re-distilled because some ethanol is invariably included with the tails.
Surovine in priprava sadne drozge morajo biti ustrezne, da se prepreči sproščanje cianovodikove kisline, predhodne sestavine za etilkarbamat.
RECOMMENDED PRACTICES BASED ON GOOD MANUFACTURING PRACTICES (GMP)
Koščičasto sadje mora biti visoke kakovosti in ne sme biti mehansko poškodovano ali mikrobiološko pokvarjeno, ker poškodovano in pokvarjeno sadje lahko vsebuje več prostega cianida.
Raw materials and preparation of fruit mash
Sadje se po možnosti razkoščiči.
The raw materials and preparation of the fruit mash should be suitable to avoid the release of hydrocyanic acid, a precursor of ethyl carbamate.
Če sadje ni razkoščičeno, se nežno melje, da se prepreči drobitev koščic.
The stone fruits should be of high quality, not mechanically damaged and not microbiologically spoiled, as damaged and spoiled fruit may contain more free cyanide.
Po možnosti je treba koščice odstraniti iz drozge.
The fruit should preferably be de-stoned.
Vrenje
If the fruits are not de-stoned, they should be mashed gently to avoid crushing the stones.
V skladu z navodili za uporabo se sadni drozgi dodajo zbrane kulture kvasovk za proizvodnjo alkohola.
If possible, stones should be removed from the mash.
S fermentirano sadno drozgo je treba ravnati v skladu z visokimi higienskimi standardi, izpostavljenost svetlobi pa mora biti čim manjša.
Fermentation
Fermentirano sadno drozgo, ki vsebuje koščice, je treba pred destilacijo hraniti čim krajši čas, saj se pri dolgotrajnejšem hranjenju drozge lahko sprosti cianovodikova kislina tudi iz nepoškodovanih koščic.
Selected yeast strains for alcohol production should be added to the mashed fruits, according to the instructions for users.
Destilacijska oprema
Mashed fermented fruits should be handled with high standards of hygiene, and exposure to light should be minimised.
Destilacijska oprema in destilacijski postopek morata biti ustrezna, da se prepreči pretok cianovodikove kisline v destilat.
The fermented fruit mash containing stones should be stored as short as possible before distillation since hydrocyanic acid may also be released from intact stones during longer storage of the mash.
Nujne pri destilacijski opremi so naprave za samodejno čiščenje in bakreni katalizatorji.
Distillation equipment
Naprave za samodejno čiščenje zagotavljajo čistost destilacijske naprave, bakreni katalizatorji pa zadržijo cianovodikovo kislino, preden steče v destilat.
Distillation equipment and the distillation process should be suitable, to ensure that hydrocyanic acid is not transferred into the distillate.
Naprave za samodejno čiščenje niso potrebne pri prekinjeni destilaciji.
The distillation equipment should include automatic rinsing devices and copper catalytic converters.
Destilacijsko opremo je treba redno in temeljito čistiti.
The automatic rinsing devices will keep the stills cleaned while the copper catalytic converters will bind hydrocyanic acid before it passes into the distillate.
V nekaterih primerih, kadar se ne uporabljajo bakreni katalizatorji ali drugi ustrezni cianidni ločevalniki, je treba fermentirani sadni drozgi pred destilacijo dodati bakrove reagente.
Automatic rinsing devices are not necessary in the case of discontinuous distillation.
Ti zadržijo cianovodikovo kislino.
The distillation equipment should be cleaned by systematic and thorough cleaning procedures.
Bakrovi reagenti se prodajajo v specializiranih trgovinah.
In certain cases, when no copper catalytic converters or other dedicated cyanide separators are used, copper agents should be added to the fermented fruit mash before distillation.
Uporabljati jih je treba zelo previdno po navodilih proizvajalca.
The purpose of the copper agents is to bind hydrocyanic acid.
Ti pripravki vsebujejo bakrove (I) ione, ki zadržijo cianovodikove kislino.
Copper agents are sold at specialised shops and should be used very carefully according to the manufacturer's instructions.
Bakrovi (II) ioni nimajo učinka in se ne smejo uporabljati.
These preparations contain copper (I) ions binding hydrocyanic acid.
Čeprav bakrovi ioni lahko ovirajo nastanek predhodnih sestavin etilkarbamata v drozgi in destilacijski napravi, v nekaterih primerih lahko spodbudijo nastanek etilkarbamata v destilatu.
Copper (II) ions are without effect and should not be used.
Zato se z uporabo kondenzatorja iz nerjavnega jekla na koncu destilacijske naprave namesto bakrenega kondenzatorja omejuje prisotnost bakra v destilatu in znižuje stopnjo nastanka etilkarbamata.
While copper ions can inhibit formation of ethyl carbamate precursors in the mash and in the still, they can promote formation of ethyl carbamate in the distillate.
Destilacijski postopek
Therefore, use of a stainless steel condenser at the end of the distillation device rather than a copper condenser will limit presence of copper in the distillate and reduce the rate of ethyl carbamate formation.
Koščice iz fermentirane drozge ne smejo priti v destilacijsko napravo.
Distillation process
Destilacijo je treba izvesti tako, da alkohol počasi hlapi (npr. z uporabo pare namesto direktnega plamena kot vira toplote).
Stones settled in the fermented mash should not be pumped into the distillation device.
Prva frakcija destilata, tj. „predtok oz. cvet“, se previdno loči.
Distillation should be carried out in such a way that alcohol is boiled off slowly (e.g. by using steam instead of a direct flame as the heating source).
Srednja frakcija, tj. „srednji tok“, se zbere in hrani zaščitena pred svetlobo.
The first fractions of the distillate, called ‘heads’, should be separated carefully.
Ko vsebnost alkohola v zbiralniku doseže 50 % vol., je treba zbiranje preusmeriti na „zadnji tok“, da morebiten etilkarbamat, ostane v frakciji zadnjega toka.
The middle fraction, called ‘hearts’, should then be collected and should be stored in the dark.
Ločen zadnji tok, ki lahko vsebuje etilkarbamat, se zbere, če pa se ga uporabi za ponovno destilacijo, pa se ga ponovno ločeno destilira.
When the alcohol content reaches 50 % vol. in the receiver, collection should be switched to the ‘tails’, so that any ethyl carbamate that may have been formed is separated in the tail fraction.
Vendar je zaradi zmanjšanja koncentracije etilkarbamata bolje opustiti zadnji tok.
The separated tails, possibly containing ethyl carbamate, should be collected and if they are used for re-distilling, they should be re-distilled separately.
Preverjanje destilata, ponovna destilacija in skladiščenje
However, for reduction of ethyl carbamate concentration it is preferable to discard the tail.
Cianovodikova kislina:
Checks on the distillate, re-distillation and storage
Koncentracijo cianovodikove kisline v destilatih je treba redno preverjati.
Hydrocyanic acid:
Vsebnost cianovodikove kisline je treba določiti z ustreznimi testi, bodisi s priborom za hitro testiranje vsebnosti cianovodikove kisline bodisi v specializiranem laboratoriju.
The distillates should be regularly checked for their levels of hydrocyanic acid.
Če koncentracija cianovodikove kisline v destilatu presega vsebnost 1 mg/l, se priporoča ponovna destilacija s katalizatorji ali bakrovimi reagenti (glej točki 18 in 20).
The determination should be carried out by appropriate tests, either by kits for rapid testing of the hydrocyanic acid levels, or, alternatively, by a specialist laboratory.
Destilate z vsebnostjo cianovodikove kisline blizu 1 mg/l je prav tako najbolje ponovno destilirati, če pa to ni možno, pa shraniti v steklenicah iz neprosojnega stekla ali zaprtih posodah za čim krajši čas in ne pri višjih temperaturah, da se prepreči nastanek etilkarbamata med hrambo.
If the concentration of hydrocyanic acid in the distillate exceeds a level of 1 mg/l, re-distillation with catalytic converters or copper agents (cf. points 18 and 20) is recommended, where appropriate.
Etilkarbamat:
Distillates with hydrocyanic acid levels close to 1 mg/l should ideally also be re-distilled or, where this is not possible, be stored in lightproof bottles or covering boxes with storage times as short as possible and not at higher temperatures in order to avoid ethyl carbamate formation during storage.
Priporoča se testiranje na etilkarbamat tistih destilatov, v katerih bi ta spojina lahko nastala že prej (npr. destilati, za katere ni znano, kako so bili proizvedeni, destilati z visoko vsebnostjo cianida ali ki so bili hranjeni na svetlobi ali pri višjih temperaturah).
Ethyl carbamate:
Vsebnost etilkarbamata lahko določijo le v specializiranem laboratoriju.
Testing of ethyl carbamate is recommended for distillates in which the compound may already have been formed (e.g. distillates with unknown history of production, higher levels of cyanide, storage at light or at high temperatures).
Če je koncentracija etilkarbamata v destilatu višja od ciljne vsebnosti 1 mg/l, se destilat po potrebi ponovno destilira.
The level of ethyl carbamate can only be tested by a specialist laboratory.
Ocena podatkov o spremljanju vsebnosti etilkarbamata v letih 2010–2012 (Evaluation of monitoring data on levels of ethyl carbamate in the years 2010-2012).
Christoph, N., Bauer-Christoph C., Maßnahmen zur Reduzierung des Ethylcarbamatgehaltes bei der Herstellung von Steinobstbränden (II), Kleinbrennerei 1999;
5–13.
Commission Recommendation (EU) 2016/136
Priporočilo Komisije (EU) 2016/136
on the implementation of measures against tax treaty abuse
o izvajanju ukrepov za preprečevanje zlorab davčnih sporazumov
(notified under document C(2016) 271)
(notificirano pod dokumentarno številko C(2016) 271)
Tax treaties play an important role in encouraging cross-border trade efficiency by improving certainty for tax payers as regards their international dealings.
Davčni sporazumi so pomembni za spodbujanje učinkovitosti čezmejne trgovine, ker povečujejo varnost davčnih zavezancev pri njihovih mednarodnih poslih.
By entering into a tax treaty the Contracting States agree to attribute the taxing rights between themselves with a view to eliminating double taxation and thereby fostering economic activity and growth.
Države pogodbenice s sklenitvijo davčnega sporazuma soglašajo z medsebojno podelitvijo pravic do obdavčenja v izogib dvojni obdavčitvi, s čimer se spodbujata gospodarska dejavnost in rast.
Tax treaties should not create opportunities for non- or reduced taxation through treaty shopping or other abusive strategies which only frustrate the purpose of such conventions and undermine the tax revenues of the Contracting States.
Namen davčnih sporazumov ni ustvarjanje priložnosti za neobdavčenje ali znižano obdavčenje z izbiranjem najugodnejšega sporazuma ali drugimi strategijami zlorabe, ki so v nasprotju s tovrstnimi dogovori in znižujejo davčne prihodke držav pogodbenic.
The European Commission lends its full support to the efforts to tackle tax treaty abuse.
Evropska komisija v celoti podpira prizadevanja za preprečevanje zlorab davčnih sporazumov.
Following the release of the report ‘Addressing Base Erosion and Profit Shifting’ (BEPS) in February 2013, OECD and the G20 countries adopted a 15-point Action Plan to address BEPS in September 2013.
Po objavi poročila Organizacije za gospodarsko sodelovanje in razvoj (OECD) o ukrepih proti eroziji davčne osnove in preusmerjanju dobička (BEPS) februarja 2013 so OECD in države skupine G20 septembra 2013 sprejele akcijski načrt v 15 točkah za preprečevanje erozije davčne osnove in preusmerjanja dobička.
As a result of the joint undertaking final reports on Actions 6 (preventing the granting of treaty benefits in inappropriate circumstances) and 7 (preventing the artificial avoidance of permanent establishment status) were published in October 2015.
Na podlagi skupnega dela sta bili oktobra 2015 objavljeni končni poročili o ukrepu 6 (preprečevanje podeljevanja ugodnosti davčnih sporazumov v neprimernih okoliščinah) in 7 (preprečevanje umetnega izogibanja statusu stalne poslovne enote).
Both reports propose changes to the OECD Model Tax Convention and for the inclusion in the multilateral instrument implementing the results of the work on treaty issues by the end of 2016, as mandated by the OECD-G20 Project.
Obe poročili predlagata spremembe k vzorčni konvenciji OECD in njihovo vključitev v večstranski instrument, s katerim se bodo uresničevali rezultati obravnave vprašanj v zvezi z davčnimi sporazumi v okviru projekta OECD in skupine G20, do konca leta 2016.
Taken together, the changes proposed in the two reports are intended to enable countries to address their tax treaty related BEPS concerns.
Skupaj naj bi spremembe, predlagane v obeh poročilih, državam omogočile, da odpravijo težave z erozijo davčne osnove in preusmerjanjem dobička v okviru davčnih sporazumov.
The final report on Action 6 identifies tax treaty abuse, and in particular treaty shopping, as an important source of BEPS concerns and, proposes an approach based on different types of safeguards against such abuse of treaty provisions and a certain degree of flexibility regarding how to use them.
V končnem poročilu o ukrepu 6 je kot pomemben vir težav z erozijo davčne osnove in preusmerjanjem dobička opredeljena zloraba davčnih sporazumov, zlasti izbiranje najugodnejšega davčnega sporazuma.
In addition to suggesting a clarification that tax treaties are not intended to create opportunities for double non-taxation, the report recommends, inter alia, the inclusion in the multilateral instrument of a general anti-abuse rule based on a ‘principal purpose test’ (PPT) of transactions or arrangements.
Kot rešitev se predlaga pristop, ki temelji na različnih vrstah zaščitnih ukrepov zoper tovrstno zlorabo določb sporazumov in določeni meri prožnosti glede njihove uporabe.
The final report as regards Action 7 distinguishes in particular commissionaire arrangements and the exploitation of the specific exceptions to the definition of a permanent establishment (PE) as the most common strategies to artificially avoid taxable presence in the form of a PE.
Poleg poskusa pojasnitve, da namen davčnih sporazumov ni ustvarjanje priložnosti za dvojno neobdavčenje, poročilo med drugim priporoča, da se v večstranski instrument vključi splošno pravilo o preprečevanju zlorab na podlagi „testa glavnega namena“ transakcij ali ureditev.
The commissionaire arrangements typically take advantage of the relatively formal approach of the current Article 5(5) of the OECD Model Tax Convention as regards conclusion of sales contracts.
Končno poročilo o ukrepu 7 kot najpogostejše strategije za umetno izogibanje davčni zavezanosti na podlagi stalne poslovne enote izpostavlja zlasti dogovore o zastopništvu in uporabo posameznih izjem od opredelitve stalne poslovne enote.
The specific exceptions to the definition of a PE applicable to activities of preparatory or auxiliary nature are, in addition to being vulnerable to abuse through strategies based on fragmented activities, ill-equipped to deal with business models of digital economy.
Kar zadeva sklepanje prodajnih pogodb, dogovori o zastopništvu navadno izkoriščajo relativno formalen pristop iz člena 5(5) vzorčne konvencije OECD.
The report therefore proposes changes to Article 5 of the OECD Model Tax Convention to make it more resilient against artificial structures to circumvent its application.
Posamezne izjeme od opredelitve stalne poslovne enote, ki se uporabljajo za pripravljalne ali pomožne dejavnosti, je mogoče zlorabiti s strategijami, ki temeljijo na razdrobljenih dejavnostih, poleg tega pa ne ustrezajo najbolje poslovnim modelom v digitalnem gospodarstvu.
It is essential for the good functioning of the internal market that the Member States are able to operate efficient tax systems and prevent their tax bases from being unduly eroded because of inadvertent non-taxation and abuse and, that the solutions to protect their tax bases create no undue mismatches and market distortions.
V poročilu se zato predlaga sprememba člena 5 vzorčne konvencije OECD, da bi se povečala njena odpornost pred umetnimi strukturami za izogibanje njeni uporabi.
It is equally vital that the measures the Member States make use of in order to implement the commitments they have taken under BEPS are in line with the agreed standards across the Union so as to provide legal certainty both for taxpayers as well as tax administrations.
Za dobro delovanje notranjega trga je bistveno, da so države članice sposobne voditi učinkovite davčne sisteme in preprečevati neupravičeno erozijo davčnih osnov zaradi nenamernega neobdavčenja in zlorab ter da rešitve, namenjene zaščiti njihovih davčnih osnov, ne ustvarjajo nepotrebnih neusklajenosti in izkrivljanja trga.
With a view to ensuring compliance with EU law, the general anti-abuse rule based on a principal purpose test as suggested in the final report on Action 6 needs to be aligned with the case law of the Court of Justice of the European Union as regards the abuse of law.
Prav tako je pomembno, da so ukrepi, s katerimi države članice uresničujejo zaveze na področju erozije davčne osnove in preusmerjanja dobička, skladni z dogovorjenimi standardi po vsej Uniji, da se zagotovi pravna varnost za davčne zavezance in davčne uprave.
HAS ADOPTED THIS RECOMMENDATION:
Z namenom zagotavljanja skladnosti s pravom EU je treba splošno pravilo o preprečevanju zlorab na podlagi testa glavnega namena, kot se predlaga v končnem poročilu o ukrepu 6, uskladiti s sodno prakso Sodišča Evropske unije kar zadeva zlorabo prava –
SUBJECT MATTER AND SCOPE
SPREJELA NASLEDNJE PRIPOROČILO:
This Recommendation addresses the implementation by the Member States of the European Union of measures against tax treaty abuse.
PREDMET UREJANJA IN PODROČJE UPORABE
GENERAL ANTI-AVOIDANCE RULE BASED ON A PRINCIPAL PURPOSE TEST (PPT)
To priporočilo obravnava izvajanje ukrepov, ki so namenjeni preprečevanju zlorabe davčnih sporazumov, v državah članicah Evropske unije.
Where Member States, in tax treaties which they conclude among themselves or with third countries, include a principal purpose test based general anti-avoidance rule in application of the template provided for in the OECD Model Tax Convention, Member States are encouraged to insert in them the following modification:
SPLOŠNO PRAVILO O PREPREČEVANJU IZOGIBANJA NA PODLAGI TESTA GLAVNEGA NAMENA
‘Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that it reflects a genuine economic activity or that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention.’
Če države članice v davčne sporazume, ki jih sklenejo med sabo ali s tretjimi državami, vključijo test glavnega namena na podlagi splošnega pravila o preprečevanju izogibanja ter pri tem uporabijo predlogo iz vzorčne konvencije OECD, so pozvane, naj v sporazume vstavijo naslednjo spremembo:
DEFINITION OF A PERMANENT ESTABLISHMENT (PE)
„Ne glede na ostale določbe te konvencije se ugodnosti v okviru te konvencije ne podelijo za postavko dohodkov ali kapitala, če je mogoče ob upoštevanju vseh relevantnih dejstev in okoliščin razumsko ugotoviti, da je bila pridobitev navedene ugodnosti glavni namen katere koli ureditve ali transakcije, ki je neposredno ali posredno privedla do te ugodnosti, razen če se ugotovi, da odraža pristno gospodarsko dejavnost ali da bi bila podelitev te ugodnosti v navedenih okoliščinah skladna s ciljem in namenom relevantnih določb te konvencije.“
Member States are encouraged, in tax treaties which they conclude among themselves or with third countries, to implement and make use of the proposed new provisions to Article 5 of the OECD Model Tax Convention in order to address artificial avoidance of permanent establishment status as drawn up in the final report on Action 7 of the Action Plan to address Base Erosion and Profit Shifting (BEPS).
OPREDELITEV STALNE POSLOVNE ENOTE
FOLLOW-UP
Države članice so pozvane, da z davčnimi sporazumi, ki jih sklenejo med sabo ali s tretjimi državami, izvajajo in uporabljajo predlagane nove določbe člena 5 vzorčne konvencije OECD, da bi preprečile umetno izogibanje statusu stalne poslovne enote, kot je bilo zapisano v končnem poročilu o ukrepu 7 akcijskega načrta za preprečevanje erozije davčne osnove in preusmerjanja dobička.
Member States should inform the Commission on the measures taken in order to comply with the present Recommendation, as well as on any changes made to such measures.
SPREMLJANJE
The Commission will publish a report on the application of this Recommendation within three years after its adoption.
Države članice morajo Komisijo obvestiti o ukrepih, sprejetih za izpolnjevanje tega priporočila, in vseh spremembah takšnih ukrepov.
ADDRESSEES
Komisija bo objavila poročilo o izvajanju tega priporočila v treh letih po njegovem sprejetju.
This recommendation is addressed to the Member States.
NASLOVNIKI
Done at Brussels, 28 January 2016.
To priporočilo je naslovljeno na države članice.
For the Commission
V Bruslju, 28. januarja 2016
Commission Recommendation (EU) 2016/193
Priporočilo Komisije (EU) 2016/193
of 10 February 2016
z dne 10. februarja 2016
addressed to the Hellenic Republic on the urgent measures to be taken by Greece in view of the resumption of transfers under Regulation (EU) No 604/2013 of the European Parliament and of the Council
naslovljeno na Helensko republiko o nujnih ukrepih, ki bi jih morala Grčija sprejeti zaradi ponovne vzpostavitve predaj v skladu z Uredbo (EU) št. 604/2013 Evropskega parlamenta in Sveta
The transfer of applicants for international protection under Regulation (EU) No 604/2013 of the European Parliament and of the Council [1] (hereafter ‘the Dublin Regulation’) has been suspended by Member States since 2011, following two judgments the European Court of Human Rights and the Court of Justice of the European Union [2] which identified systemic deficiencies in the Greek asylum system which risked to constitute a violation of the fundamental rights of applicants for international protection transferred from Member States to Greece under Council Regulation (EC) No 343/2003 [3].
Države članice so leta 2011 začasno ustavile predaje prosilcev za mednarodno zaščito v skladu z Uredbo (EU) št. 604/2013 Evropskega parlamenta in Sveta [1] (v nadaljnjem besedilu: dublinska uredba) po sodbah Evropskega sodišča za človekove pravice in Sodišča Evropske unije [2], v katerih so bile ugotovljene sistemske pomanjkljivosti grškega azilnega sistema, ki bi lahko pomenile kršitev temeljnih pravic prosilcev za mednarodno zaščito, ki so jih države članice predale Grčiji v skladu z Uredbo Sveta (ES) št. 343/2003 [3].