natgillin/translations-raw huggingface dataset:
Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent
Direktiva 2009/101/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim pododstavkom člena 48 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti
Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent;
Direktiva 2009/101/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim pododstavkom člena 48 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti,
Directive 2009/101/EC on coordination of safeguards for the protection of the interests of members and third parties (a new directive on business disclosure, replacing the first directive).
Direktive 2009/101/ES o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb (nova direktiva o poslovnih razkritjih, ki bi nadomestila prvo direktivo).
Directive 2009/102/EC is repealed 24 months after the date of adoption of this Directive plus one day.
Direktiva 2009/102/ES se razveljavi 24 mesecev in en dan po datumu sprejetja te direktive.
Directive 2009/102/EC of the European Parliament and of the Council of 16 September 2009 in the area of company law on single-member private limited liability companies;
Direktiva 2009/102/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 na področju prava družb o družbah z omejeno odgovornostjo z enim družbenikom;
Directive 2009/102/EC of the European Parliament and of the Council of 16 September 2009 in the area of company law on single-member private limited-liability companies15, has made it possible for individual entrepreneurs to operate under limited liability throughout the Union.
V skladu z Direktivo 2009/102/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 na področju prava družb o družbah z omejeno odgovornostjo z enim družbenikom15 lahko samostojni podjetniki po vsej Uniji poslujejo v obliki družbe z omejeno odgovornostjo.
Directive 2009/105/EC has selected the appropriate conformity assessment procedures which manufacturers have to apply in order to demonstrate that their simple pressure vessels comply with the essential safety requirements.
V Direktivi 2009/105/ES so izbrani ustrezni postopki ugotavljanja skladnosti, ki jih morajo proizvajalci uporabljati, da dokažejo skladnost svojih enostavnih tlačnih posod z bistvenimi varnostnimi zahtevami.
Directive 2009/105/EC is an example of that Union harmonisation legislation, ensuring the free movement of simple pressure vessels.
Direktiva 2009/105/ES je primer navedene usklajevalne zakonodaje Unije, ki zagotavlja prost pretok enostavnih tlačnih posod.
Directive 2009/105/EC relating to simple pressure vessels;
Direktiva 2009/105/ES v zvezi z enostavnimi tlačnimi posodami,
Directive 2009/105/EC should therefore be adapted to that Decision.
Zato je treba Direktivo 2009/105/ES prilagoditi navedenemu sklepu.
Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions;
Direktiva 2009/109/ES Evropskega parlamenta in Sveta z dne 16. septembra 2009 o spremembi direktiv Sveta 77/91/EGS, 78/855/EGS in 82/891/EGS ter Direktive 2005/56/ES glede zahtev za poročanje in dokumentiranje v primeru združitev in delitev;
Directive 2009/109/EC of the European Parliament and of the Council
Direktiva 2009/109/ES Evropskega parlamenta in Sveta
Directive 2009/12/EC of the European Parliament and of the Council of 11 March 2009 on Airport charges
Direktiva 2009/12/ES Evropskega parlamenta in Sveta z dne 11. marca 2009 o letaliških pristojbinah
Directive 2009/121/EC13 added the fibre melamine to the list of fibres.
Direktiva 2009/121/ES13 je na seznam vlaken dodala novo vlakno melamin.
Directive 2009/13/EC
Direktiva 2009/13/ES
Directive 2009/13/EC applies to seafarers on board ships flying the flag of a Member State.
Direktiva 2009/13/ES se uporablja za pomorščake na ladjah, ki plujejo pod zastavo države članice.
Directive 2009/13/EC constitutes an outstanding achievement of the sectoral social dialogue and the present proposal aims at ensuring that it is endowed with proper enforcement means in the Union.
Direktiva 2009/13/ES pomeni izjemen dosežek socialnega dialoga v sektorju, cilj tega predloga pa je zagotoviti tej direktivi ustrezna sredstva za izvrševanje v Uniji.
Directive 2009/13/EC constitutes an outstanding achievement of the sectoral social dialogue.
Direktiva 2009/13/ES pomeni izjemen dosežek socialnega dialoga v sektorju.
Directive 2009/13/EC was adopted on the basis of Article 155 of the Treaty.
Direktiva 2009/13/ES je bil sprejeta na podlagi člena 155 Pogodbe.
Directive 2009/138/EC (Solvency II)
Direktiva 2009/138/ES (Solventnost II)
Directive 2009/138/EC (Solvency II) provides a modern, risk-based system for the regulation and supervision of European insurance and reinsurance undertakings.
Direktiva 2009/138/ES (Solventnost II) zagotavlja sodoben in na ocenjevanju tveganj temelječ sistem za regulacijo in nadzor evropskih zavarovalnic in pozavarovalnic.
Directive 2009/138/EC is amended as follows:
Direktiva 2009/138/ES se spremeni:
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II)3 provides a modern, risk-based system for the regulation and supervision of European insurance and reinsurance undertakings.
Direktiva 2009/138/ES Evropskega parlamenta in Sveta z dne 25. novembra 2009 o začetku opravljanja in opravljanju dejavnosti zavarovanja in pozavarovanja (Solventnost II)3 določa sodoben, na ocenjevanju tveganj temelječ sistem za urejanje in nadzor evropskih zavarovalnic in pozavarovalnic.
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of the business of insurance and reinsurance (Solvency II)8 provides for joint decisions as regards the approval of applications to use an internal model at group and subsidiary levels, the approval of applications to make a subsidiary subject to Articles 238 and 239 of that Directive and the identification of the group supervisor on a different basis from the criteria set out in Article 247 of that Directive.
Direktiva 2009/138/ES Evropskega parlamenta in Sveta z dne 25. novembra 2009 o začetku opravljanja in opravljanju dejavnosti zavarovanja in pozavarovanja (Solventnost II)8 določa skupne odločitve glede odobritve vlog za uporabo notranjega modela na ravni skupine ali hčerinskega podjetja, odobritve vlog za dovoljenje, da se za hčerinsko podjetje uporabljata člena 238 in 239 navedene direktive in določitve nadzornika skupine na drugačni podlagi od meril iz člena 247 navedene direktive.
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)
Direktiva 2009/138/ES Evropskega Parlamenta in Sveta z dne 25. novembra 2009 o začetku opravljanja in opravljanju dejavnosti zavarovanja in pozavarovanja (Solventnost II)
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II).
Direktiva 2009/138/ES Evropskega Parlamenta in Sveta z dne 25. novembra 2009 o začetku opravljanja in opravljanju dejavnosti zavarovanja in pozavarovanja (Solventnost II)
Directive 2009/138/EC: Solvency II Directive
Direktive 2009/138/ES: Direktive o Solventnosti II.
Directive 2009/139/EC of the European Parliament and of the Council of 25 November 2009 on statutory markings for two- or three-wheel motor vehicles34;
Direktiva 2009/139/ES Evropskega parlamenta in Sveta z dne 25. novembra 2009 o predpisanih oznakah za dvo- ali trikolesna motorna vozila34.
Directive 2009/142/EC
Direktiva 2009/142/ES.
Directive 2009/142/EC is an example of Union harmonisation legislation, ensuring the free movement of appliances burning gaseous fuels.
Direktiva 2009/142/ES je primer harmonizacijske zakonodaje Unije, ki zagotavlja prost pretok naprav na plinasto gorivo.
Directive 2009/142/EC is based on Article 114 of the Treaty on the Functioning of the European Union (hereinafter "the Treaty") and is one of the first harmonisation Directives based on the “New Approach” principles, according to which manufacturers must ensure compliance of their products with the mandatory performance and safety requirements provided for in the legislative instrument, without out however imposing specific technical solutions or specifications.
Direktiva 2009/142/ES temelji na členu 114 Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: Pogodba) in je ena od prvih harmonizacijskih direktiv, ki temeljijo na načelih „novega pristopa“, po katerih morajo proizvajalci zagotoviti skladnost proizvodov z obveznimi zahtevami glede zmogljivosti in varnosti, določenimi v zakonodajnem instrumentu, ne da bi jim bile pri tem vsiljene posebne tehnične rešitve ali specifikacije.
Directive 2009/142/EC is based on the New Approach principles, as set out in Council Resolution of 7 May 1985 on a new approach to technical harmonisation and standards23.
Direktiva 2009/142/ES temelji na načelih novega pristopa v skladu z Resolucijo Sveta z dne 7. Maja 1985 o novem pristopu k tehnični uskladitvi in standardom23.
Directive 2009/142/EC is repealed from [the date referred to in Article 42(2)].
Direktiva 2009/142/ES se razveljavi [datum iz člena 42(2)].
Directive 2009/142/EC of the European Parliament and of the Council relating to appliances burning gaseous fuels22 lays down rules for the placing on the market and the putting into service of appliances burning gaseous fuels.
Direktiva 2009/142/ES Evropskega parlamenta in Sveta v zvezi z napravami na plinsko gorivo22 določa pravila za dajanje na trg in v uporabo naprav na plinasto gorivo.
Directive 2009/142/EC on appliances burning gaseous fuels1 is the codification of Directive 90/396/EEC2 that was adopted on 29 June 1990 and became applicable as from 1 January 1992.
Direktiva 2009/142/ES o napravah na plinasto gorivo1 je kodifikacija Direktive 90/396/EGS2, ki je bila sprejeta 29. junija 1990 in se uporablja od 1. januarja 1992.
Directive 2009/142/EC provides for a safeguard clause procedure for gas appliances.
Direktiva 2009/142/ES določa postopek zaščitne klavzule za plinske naprave.
Directive 2009/142/EC sets out essential requirements that appliances burning gaseous fuels must comply with in order to be made available on the EU market.
Direktiva 2009/142/ES določa bistvene zahteve, ki jih morajo naprave na plinasto gorivo izpolnjevati, da se jim omogoči dostopnost na trgu EU.
Directive 2009/142/EC should therefore be repealed.
Direktivo 2009/142/ES bi bilo zato treba razveljaviti
Directive 2009/147/EEC on the conservation of wild birds
Direktive 2009/147/ES o ohranjanju prosto živečih ptic in
Directive 2009/15/EC of the European Parliament and of the Council of 23 April 2009 on common rules and standards for ship inspection and survey organisations and for the relevant activities of maritime administrations (OJ L 131, 28.5.2009, p. 47).";
Direktiva 2009/15/ES Evropskega parlamenta in Sveta z dne 23. aprila 2009 o skupnih pravilih in standardih za organizacije, pooblaščene za tehnični nadzor in pregled ladij, ter za ustrezne ukrepe pomorskih uprav (UL L 131, 28.5.2009, str. 47).“;
Directive 2009/16/EC is amended as follows:
Direktiva 2009/16/ES se spremeni:
Directive 2009/16/EC on Port State control6
Direktiva 2009/16/ES o pomorski inšpekciji države pristanišča6
Directive 2009/16/EC should be amended to ensure that the content and frequency of ro-ro ferries and high-speed passenger craft inspections is maintained.
Direktivo 2009/16/ES bi bilo treba spremeniti za zagotovitev, da se ohranita vsebina in pogostost inšpekcijskih pregledov ro-ro trajektov in visokohitrostnih potniških plovil.
Directive 2009/16/EC should therefore be amended accordingly.
Direktivo 2009/16/ES je zato treba ustrezno spremeniti.
Directive 2009/21/EC of the European Parliament and of the Council of 23 April 2009 on compliance with flag State requirements6
Direktiva 2009/21/ES Evropskega parlamenta in Sveta z dne 23. aprila 2009 o skladnosti z zahtevami države zastave6
Directive 2009/21/EC seeks to ensure that the flag of all EU Member States have good standing (not being blacklisted…) and to incorporate the International Maritime Organisation (IMO)'s flag State audit scheme into EU law and to introduce the quality certification of the national maritime authorities while the present proposal has different purposes.
Namen Direktive 2009/21/ES je zagotoviti dober ugled zastav vseh držav članic EU (da niso uvrščene na črno listo) in vključiti sistem pregledov Mednarodne pomorske organizacije (IMO) za države zastave v zakonodajo EU ter uvesti izdajo spričeval nacionalnih pomorskih organov o kakovosti, medtem ko so nameni tega predloga drugačni.
Directive 2009/21/EC, however, does not contain a list of duties that have to be performed by the flag State but refers to IMO procedures.
Vendar Direktiva 2009/21/ES ne vsebuje seznama obveznosti, ki jih mora izvajati država zastave, temveč se sklicuje na postopke IMO.
Directive 2009/22/EC of the European Parliament and of the Council37 should be amended to include a reference to this Directive in its Annex so as to ensure that the consumers’ collective interests laid down in this Directive are protected.
Direktivo 2009/22/ES Evropskega parlamenta in Sveta37 bi bilo treba spremeniti, tako da bo v prilogi vključevala sklicevanje na to direktivo, da se zagotovi varstvo skupnih interesov potrošnikov, določenih v tej direktivi.
Directive 2009/22/EC of the European Parliament and of the Council44 should be amended to include a reference to this Directive in its Annex so as to ensure that the consumers’ collective interests laid down in this Directive are protected.
Direktivo 2009/22/ES Evropskega parlamenta in Sveta44 bi bilo treba spremeniti, tako da se v njeno prilogo vključi sklic na to direktivo, da se zagotovi varstvo kolektivnih interesov potrošnikov, določenih v navedeni direktivi.
Directive 2009/23/EC has selected the appropriate conformity assessment procedures which manufacturers have to apply in order to demonstrate that their non-automatic weighing instruments comply with the essential requirements.
V Direktivi 2009/23/ES so izbrani ustrezni postopki ugotavljanja skladnosti, ki jih morajo proizvajalci uporabljati, da dokažejo skladnost svojih neavtomatskih tehtnic z bistvenimi zahtevami.
Directive 2009/23/EC is an example of that Union harmonisation legislation, ensuring the free movement of non-automatic weighing instruments.
Direktiva 2009/23/ES je primer navedene usklajevalne zakonodaje Unije, ki zagotavlja prost pretok neavtomatskih tehtnic.
Directive 2009/23/EC on non-automatic weighing instruments;
Direktiva 2009/23/ES o neavtomatskih tehtnicah;
Directive 2009/23/EC relating to non-automatic weighing instruments;
Direktiva 90/384/EGS o usklajevanju zakonodaje držav članic v zvezi z neavtomatskimi tehtnicami,
Directive 2009/23/EC should therefore be adapted to that Decision.
Zato je treba Direktivo 2009/23/ES prilagoditi navedenemu sklepu.
Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (Text with EEA relevance);
Direktiva 2009/28/ES Evropskega parlamenta in Sveta z dne 23. aprila 2009 o spodbujanju uporabe energije iz obnovljivih virov, spremembi in poznejši razveljavitvi direktiv 2001/77/ES in 2003/30/ES (besedilo velja za EGP);
Directive 2009/28/EC of the European Parliament and of the Council on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC;
Direktiva 2009/28/ES Evropskega parlamenta in Sveta o spodbujanju uporabe energije iz obnovljivih virov, spremembi in poznejši razveljavitvi direktiv 2001/77/ES in 2003/30/ES.
Directive 2009/28/EC of the European Parliament and of the Council29 on the promotion of the use of energy from renewable sources requires Member States to introduce in their building regulations and codes appropriate measures in order to increase the share of all kinds of energy from renewable sources in the building sector.
Direktiva 2009/28/ES Evropskega parlamenta in Sveta o spodbujanju uporabe energije iz obnovljivih virov29 od držav članic zahteva, da v gradbene predpise in kodekse vključijo ustrezne ukrepe za povečanje deleža vseh vrst energije iz obnovljivih virov v gradbenem sektorju.
Directive 2009/28/EC on renewable energy (the Directive) requires the Commission to present a post-2020 Renewable Energy Roadmap only in 2018, taking into account technological development and the experience gained from the Directive implementation.
Na podlagi Direktive 2009/28/ES o energiji iz obnovljivih virov (v nadaljnjem besedilu: direktiva) mora Komisija šele leta 2018 pripraviti časovni načrt za energijo iz obnovljivih virov po letu 2020 ob upoštevanju tehnološkega napredka in izkušenj, pridobljenih z izvajanjem direktive.
Directive 2009/28/EC provides for three kinds of cooperation mechanisms between Member States.
V Direktivi 2009/28/ES so določene tri vrste mehanizmov sodelovanja med državami članicami.
Directive 2009/28/EC18 sets binding targets for Member States to achieve a 10% share of renewable energy in the transport sector by 2020.
Direktiva 2009/28/ES18 državam članicam nalaga zavezujoče cilje, da do leta 2020 v sektorju prometa dosežejo 10-odstotni delež uporabe obnovljive energije.
Directive 2009/31/EC of the European Parliament and of the Council
Direktiva Evropskega parlamenta in Sveta 2009/31/ES
Directive 2009/31/EC of the European Parliament and of the Council on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006;
Direktiva 2009/31/ES Evropskega parlamenta in Sveta o geološkem shranjevanju ogljikovega dioksida in spremembi Direktive Sveta 85/337/EGS, direktiv 2000/60/ES, 2001/80/ES, 2004/35/ES, 2006/12/ES, 2008/1/ES Evropskega parlamenta in Sveta ter Uredbe (ES) št. 1013/2006,
Directive 2009/33/EC engages the public sector.
Direktiva 2009/33/ES določa vključitev javnega sektorja.
Directive 2009/33/EC engages the public sector.
Direktiva 2009/33/ES določa vključitev javnega sektorja.
Directive 2009/33/EC16 on the promotion of clean and energy efficient road transport vehicles, which aims at reducing greenhouse gas emissions and improving air quality (particularly in cities) requires that public authorities take into account energy and environmental impacts linked to the operation of vehicles over their lifetime.
Direktiva 2009/33/ES16 o spodbujanju čistih in energetsko učinkovitih vozil za cestni prevoz, katere namen je zmanjšanje emisij toplogrednih plinov in izboljšanje kakovosti zraka (zlasti v mestih), določa, da morajo javni organi upoštevati energetske in okoljske vplive, povezane z delovanjem vozil med njihovo življenjsko dobo.
Directive 2009/33/EC47
Direktiva 2009/33/ES47
Directive 2009/39/EC on foodstuffs intended for particular nutritional uses (Recast Framework Directive, 1989);
Direktiva 2009/39/ES o živilih za posebne prehranske namene (prenovljena okvirna direktiva iz leta 1989),
Directive 2009/39/EC on foodstuffs intended for particular nutritional uses, "the Framework Directive on dietetic foods".
Direktiva 2009/39/ES o živilih za posebne prehranske namene („okvirna direktiva o dietetičnih živilih“).
Directive 2009/40/EC and Commission Recommendation 2010/378/EU are repealed with effect from [the date of application of this Regulation].
Direktiva 2009/40/ES in Priporočilo Komisije 2010/378/EU se razveljavita z učinkom od [datum začetka uporabe te uredbe].
Directive 2009/40/EC fixes minimum standards for the periodic technical inspection (PTI) of motor road vehicles.
Direktiva 2009/40/ES določa minimalne standarde za redne tehnične preglede motornih cestnih vozil.
Directive 2009/40/EC is complemented by Directive 2000/30/EC, which provides the requirement to control the technical state of commercial vehicles in between periodic inspections (roadside inspections – RSI).
Direktivo 2009/40/ES dopolnjuje Direktiva 2000/30/ES, ki določa zahtevo glede nadzora tehničnega stanja gospodarskih vozil v času med rednimi pregledi (cestni pregledi tehnične brezhibnosti).
Directive 2009/41/EC on the contained use of GM micro-organisms11.
Direktiva 2009/41/ES o uporabi gensko spremenjenih mikroorganizmov v zaprtih sistemih11.
Directive 2009/45/EC has been mainly modelled and shaped on the international requirements and driven by a number of shipping casualties involving loss of human lives.
Direktiva 2009/45/ES je bila večinoma oblikovana na podlagi mednarodnih zahtev in kot odziv na številne večje nesreče, ki so vključevale izgubo človeških življenj.
Directive 2009/45/EC has brought about a common high safety level across the EU and important internal market benefits.
Direktiva 2009/45/ES je zagotovila visoko skupno raven varnosti po vsej EU in pomembne koristi za notranji trg.
Directive 2009/45/EC is amended as follows:
Direktiva 2009/45/ES se spremeni:
Directive 2009/45/EC of 6 May 2009 on safety rules and standards for passenger ships
Direktive 2009/45/ES z dne 6. maja 2009 o varnostnih predpisih in standardih za potniške ladje,
Directive 2009/45/EC of the European Parliament and of the Council of 6 May 2009 on safety rules and standards for passenger ships
Direktiva 2009/45/ES Evropskega parlamenta in Sveta z dne 6. maja 2009 o varnostnih predpisih in standardih za potniške ladje
Directive 2009/45/EC of the European Parliament and of the Council2 was put in place to attain a high level of safety and to remove barriers to trade, by setting harmonised safety standards at an appropriate level for passenger ships and craft operating domestic services.
Direktiva 2009/45/ES Evropskega parlamenta in Sveta2 je bila pripravljena za doseganje visoke ravni varnosti in odpravo trgovinskih ovir z določitvijo harmoniziranih varnostnih standardov na ustrezni ravni za potniške ladje in plovila, ki opravljajo notranjo plovbo.
Directive 2009/45/EC should apply only to passenger ships and craft for which its safety standards have been designed.
Direktiva 2009/45/ES bi se morala uporabljati samo za potniške ladje in plovila, za katere so bili določeni varnostni standardi.
Directive 2009/45/EC should therefore be amended accordingly,
Direktivo 2009/45/ES bi bilo zato treba ustrezno spremeniti
Directive 2009/50/EC of 25 May 2009 on the conditions of entry and residence of third-country nationals for the purposes of highly qualified employment (Blue Card)
Direktive 2009/50/ES z dne 25. maja 2009 o pogojih za vstop in prebivanje državljanov tretjih držav za namene visokokvalificirane zaposlitve (morda karta),
Directive 2009/50/EC, Directive 2005/71/EC, Directive 2004/114/EC, Directive 2003/019/EC and Directive 2003/86/EC
Direktiva 2009/50/ES, Direktiva 2005/71/ES, Direktiva 2004/114/ES, Direktiva 2003/019/ES in Direktiva 2003/86/ES