natgillin/translations-raw huggingface dataset:
Neobičajni prevoz je vsak prevoz goriva, razen prevoz v rezervoarjih vozil ali v ustreznih ročkah za rezervno gorivo in prevoz tekočih proizvodov za ogrevanje, razen prevoz v cisternah, uporabljenih v imenu osebe, ki opravlja takšno gospodarsko dejavnost.
Atypical movement may include the movement of fuel in containers other than the vehicle tank or a suitable spare fuel container or the movement of liquid heating fuels by means other than tankers being used for a commercial entrepreneur.
Člen 34 – odstavek 4 – točka a
Article 34 – paragraph 4 – point a
(a) prijavi se pri davčnih organih odpremne države članice;
(a) register his identity with the tax authorities of the Member State of dispatch of the excise goods;
(a) prijavi se pri davčnih organih odpremne države članice in pri teh organih pridobi identifikacijski dokument ;
(a) register his identity with the tax authorities of the Member State of dispatch of the excise goods and obtain an identification document from th o se tax authorities ;
Poudariti je treba, da mora prodajalec pridobiti identifikacijski dokument organov namembne države članice pred začetkom svojih prodajnih dejavnosti na daljavo.
There is a need to specify that the vendor should obtain an identification document from the authorities of the Member State of dispatch before commencing his distance selling activities.
Brez poseganja v člen 7(1) lahko države članice zahtevajo, da se trošarinsko blago v času, ko je sproščeno v porabo na njihovem ozemlju, ali, v primerih iz prvega pododstavka člena 31(1) in člena 34(1), ko vstopi na njihovo ozemlje, označi z davčnimi oznakami ali nacionalnimi identifikacijskimi znaki, ki se uporabljajo za fiskalne namene.
Without prejudice to Article 7(1), Member States may require that excise goods carry tax markings or national identification marks used for fiscal purposes at the time when they are released for consumption in their territory, or, in the cases provided for in Article 31(1), first subparagraph, and Article 34(1), when they enter their territory.
Brez poseganja v člen 7(1) lahko države članice zahtevajo, da se trošarinsko blago v času, ko je sproščeno v porabo na njihovem ozemlju, ali, v primerih iz prvega pododstavka člena 31(1) in člena 34(1), ko vstopi na njihovo ozemlje, označi z davčnimi oznakami , nacionalnimi identifikacijskimi znaki ali kakršno koli drugo serijsko oznako ali oznako avtentifikacije , ki se uporabljajo za fiskalne namene.
Without prejudice to Article 7(1), Member States may require that excise goods carry tax markings , national identification marks or any other form of serial or authentication mark used for fiscal purposes at the time when they are released for consumption in their territory, or, in the cases provided for in Article 31(1), first subparagraph, and Article 34(1), when they enter their territory.
Vsaka država članica, ki zahteva uporabo davčnih oznak ali nacionalnih identifikacijskih znakov iz odstavka 1, jih mora dati na voljo imetnikom trošarinskih skladišč drugih držav članic.
Any Member State which requires the use of tax marking or national identification marks as set out in paragraph 1 shall be required to make them available to authorised warehousekeepers of the other Member States.
Vsaka država članica, ki zahteva uporabo davčnih oznak ali nacionalnih identifikacijskih znakov ali kakršno koli drugo serijsko oznako ali oznako avtentifikacije iz odstavka 1, jih mora dati na voljo imetnikom trošarinskih skladišč drugih držav članic.
Any Member State which requires the use of tax marking , national identification marks or any other form of serial or authentication mark as set out in paragraph 1 shall be required to make them available to authorised warehousekeepers of the other Member States.
Brez poseganja v kakršne koli določbe, ki jih lahko države članice določijo, da bi zagotovile pravilno izvajanje tega člena in preprečile prevaro, izogibanje ali zlorabo, države članice zagotovijo, da te oznake ali znaki ne ustvarjajo omejitev za prost pretok trošarinskega blaga.
Without prejudice to any provisions they may lay down in order to ensure that this Article is implemented properly and to prevent any fraud, evasion or abuse, Member States shall ensure that these markings or marks do not create obstacles to the free movement of excise goods.
Kadar je trošarinsko blago označeno s takimi oznakami ali znaki, mora država članica, ki jih je izdala, vrniti, odpustiti ali sprostiti vsak znesek, ki je bil plačan ali zajamčen za pridobitev takih oznak ali znakov, če je obveznost plačila trošarine nastala ali je bila trošarina pobrana v drugi državi članici.
When such markings or marks are affixed to excise goods, any amount paid or guaranteed to obtain such markings or marks shall be reimbursed, remitted or released by the Member State which issued them if excise duty has become chargeable and has been collected in another Member State.
Davčne oznake ali identifikacijski znaki v smislu odstavka 1 veljajo v državi članici, ki jih je izdala.
Tax markings or identification marks within the meaning of paragraph 1 shall be valid in the Member State which issued them.
Te oznake pa lahko države članice medsebojno priznajo.
However, there may be mutual recognition of these markings between Member States.
Davčne oznake , nacionalni identifikacijski znaki ali kakršna koli druga serijska oznaka in oznaka avtentifikacije v smislu odstavka 1 veljajo v državi članici, ki jih je izdala.
Tax markings , national identification marks or any other form of serial or authentication mark within the meaning of paragraph 1 shall be valid in the Member State which issued them.
Državam članicam je treba dovoliti, da poleg davčnih oznak in nacionalnih identifikacijskih znakov dovolijo nove oblike oznak.
Member States should be allowed to authorise new forms of marks other than tax markings or national identification marks.
Člen 37 – odstavek 3 – pododstavek 2 a (novo)
Article 37 – paragraph 3 – subparagraph 2 a (new)
Vendar pa lahko država članica, ki je izdala oznake ali znake, določi, da je treba za povračilo, odpustitev ali sprostitev plačanega ali zajamčenega zneska predložiti dokaz, da so bile te oznake ali znaki odstranjeni ali uničeni.
The Member State which issued the markings or marks may nevertheless subject the reimbursement, remittance or release of the amount paid or guaranteed to proof that those markings or marks have been removed or destroyed.
Namen dodanega pogoja je pojasniti postopek in hitro povračilo plačanega ali zajamčenega zneska, če so oznake ali znaki trošarinskega blaga odstranjeni ali uničeni.
This added condition is meant to clarify the procedure and speedy reimbursement of an amount paid or guaranteed when excise goods markings or marks have been removed or destroyed.
Dokler Svet ne sprejme določb Skupnosti o oskrbi ladij in zrakoplovov, lahko države članice še naprej uporabljajo svoje nacionalne določbe s tega področja.
Until the Council has adopted Community provisions on stores for boats and aircraft, Member States may maintain their national provisions on the subject.
Nacionalne določbe je treba sporočiti drugim državam članicam, da jih bodo uporabljali njihovi gospodarski subjekti.
Th o se national provisions must be communicated to the other Member States so that their economic operators are able to benefit thereunder .
Namen predloga spremembe je omogočiti dejavnost gospodarskim subjektom držav članic, dokler ne bodo sprejete določbe Skupnosti o oskrbi ladij in zrakoplovov.
The proposed amendment aims to facilitate transactions by economic operators in the Member States pending the adoption of Community provisions on stores for boats and aircraft.
Predlog, ki je predložen v mnenje, v pregled Parlamentu, zadeva posodobitev in preoblikovanje Direktive Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske proizvode in o skladiščenju, gibanju in nadzoru takih proizvodov ("Direktiva 92/12/EGS")..
The proposal submitted to Parliament for an opinion concerns the modernisation and recast of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products ("Directive 92/12/EEC").
Komisija je že leta 2004 poskušala, vendar neuspešno, prilagoditi Direktivo 92/12/EGS tržnemu gibanju trošarinskih izdelkov.
The Commission had already tried unsuccessfully in 2004 to adapt Directive 92/12/EEC to developments in the market for excisable goods.
Razprave v Svetu so se januarja 2005 prekinile, dokler Komisija ne predloži popolne revizije direktive, ki zajema druge vidike, zlasti nadzor gibanja blaga, za katerega še ni bila plačana nobena dajatev.
The discussions in the Council had been broken off in January 2005, pending a full revision of the Directive by the Commission that would cover other aspects, particularly the monitoring of movements of goods for which no duty has yet been paid.
Parlament je 8. junija 2005 podal pozitivno mnenje k prvemu predlogu Komisije.
On 8 June 2005, Parliament adopted a favourable opinion on this initial Commission proposal.
Medtem je Komisija pripravila nov predlog spremembe Direktive 92/12/EGS, ki vključuje vsebino predloga iz leta 2004 in uvaja druge spremembe, da bi upoštevali uvedbo računalniško podprtega sistema nadzora gibanja trošarinskega blaga.
In the meantime, the Commission has produced a new proposal to amend Directive 92/12/EEC which takes over the content of the 2004 proposal and introduces other amendments to take account of the introduction of the Excise Movement Control System (EMCS).
Ta sistem je bil uveden na podlagi Odločbe št. 1152/2003/ES Evropskega parlamenta in Sveta z dne 16. junija 2003 ("Odločba EMCS) in začne veljati sredi leta 2009.
The system was set up on the basis of Decision N° 1152/2003/EC of the European Parliament and Council of 16 June 2003 ("the EMCS Decision") and should be operational by mid-2009.
Da bi zagotovili izvajanje računalniško podprtega sistema, so potrebne določene spremembe Direktive 92/12/EGS.
Some amendments need to be made to Directive 92/12/EEC in order to implement this computerised system.
Komisija namerava s svojim novim predlogom, ki vsebuje preoblikovanje Direktive 92/12/EGS, to posodobiti z zmanjšanjem obveznosti gospodarskih subjektov in omogočiti učinkovitejši boj proti goljufijam pri trošarinah.
Through its new proposal to recast Directive 92/12/EEC, the Commission seeks to simplify and modernise this directive by reducing the obligations facing operators whilst making it easier to tackle excise fraud.
Poročevalka meni, da predlog Komisije vsebuje določene izboljšave režima trošarinskega blaga, vendar pa so poleg tega predloga potrebne še izboljšave za posodobitev režima trošarin, da bi bil bolj praktičen tudi za gospodarske subjekte in fizične osebe ter za davčne uprave držav članic.
However, it is also felt that other improvements that go further than the Commission proposal are needed in order to update the excise arrangements and make them more workable both for economic operators and private individuals and for the Member States' tax authorities.
S to spremembo bodo subjekti imeli na voljo poenostavljeno brezpapirno okolje z večjo pravno varnostjo.
With this reform, operators will work in a simplified paperless environment with greater legal certainty.
Poročevalka predlaga oblikovanje režima, v katerem bodo lahko uprave učinkoviteje in ceneje nadzirale gibanje trošarinskega blaga, in jim bo omogočal učinkovitejši boj proti davčnim goljufijam.
The rapporteur proposes that a system be set up in which the authorities will be able to control the movement of excisable goods more efficiently and cheaply, and this will enable them to combat tax fraud more effectively.
§ gibanje blaga pod režimom odloga plačila trošarine v okviru novega računalniško podprtega sistema nadzora gibanja trošarin (EMCS), ki bo začel veljati leta 2009 (poglavje IV);
§ the movement of excise goods under suspension of excise duty under the new computerised EMCS system which should start to apply as of 2009 (Chapter IV);
§ gibanje blaga po sprostitvi v porabo, za katerega je bil dan predlog leta 2004 in ga Komisija z manjšimi spremembami vključuje v novem predlogu (poglavje V).
§ the movement of excise goods after release for consumption, which was the subject of the 2004 proposal and which the Commission has taken over, with a few minor changes, in its new proposal (Chapter V).
Poglavje I ( Splošne določbe, členi 1 do 6) določa naravo trošarin (člen 1); odpravlja podvajanje za carinske odložne postopke ali režime (člen 3(3)) ter določa ozemeljsko področje uporabe direktive (člena 5 in 6).
Chapter I ( General provisions , Articles 1 to 6) refers to the nature of the excise duty (Article 1); eliminates the duplication of procedures in the case of customs suspensive procedures or arrangements (Article 3(3)), and determines the territorial scope of the directive (Articles 5 and 6).
Poglavje II ( Nastanek trošarine, členi 7 do 13) pojasnjuje in določa pravila in veljavne postopke ob primanjkljaju in nepravilnostih ter pogoje za povračilo in odpustitev trošarine: pojav primanjkljaja pod režimom odloga plačila trošarine samodejno pomeni sprostitev v porabo (člen7(1)); trošarinsko blago, ki je popolnoma uničeno ali nepovratno izgubljeno, se ne obravnava, kot da je sproščeno v porabo, pristojnim organom pa ni več treba ugotavljati, ali je pojav primanjkljaja posledica naključnih dogodkov ali višje sile (člen 7(4)); države članice so pristojne tudi za določanje postopkov za povrnitev in odpustitev trošarine (člen 8); postopek za opredelitev države članice, ki je upravičena do izterjave trošarine v primeru nepravilnosti z opredelitvijo izraza „nepravilnost“ ter z odpravo izraza „prekršek“, in posplošitev pravila, po katerem se v tem primeru šteje, da je blago sproščeno v porabo v državi članici odpreme (člen 9); glede povračila ali odpustitve trošarine predlog določa splošno načelo, da morajo države članice določiti pogoje (člen 10);.
Chapter II ( Incurrence of excise duty , Articles 7 to 13) clarifies and specifies the rules and procedures applicable in the case of shortages and irregularities, and the conditions for the reimbursement and remission of excise duty: the occurrence of shortages under a duty suspension arrangement automatically constitutes a release for consumption (Article 7(1)); excise goods shall not be considered released for consumption in case of their total destruction or irretrievable loss, and it will no longer be necessary for the competent authorities to establish the reason for the occurrence of the shortage, in terms of fortuitous events or force majeure (Article 7(4)); Member States are competent to define the procedures for reimbursement and remission of excise duty as well (Article 8); the procedure to identify the Member State entitled to recover excise duty in case of irregularities is simplified by defining the term "irregularity" and removing the term "offence", and by generalising the rule that in that situation the release for consumption is deemed to have occurred in the Member State of dispatch (Article 9); as regards the conditions for reimbursement or remission of excise duty, the proposal lays down as a general principle that it is for Member States to determine these conditions (Article 10);
Poglavje III ( Proizvodnja, predelava in skladiščenje, člena 14 in 15) ustreza členom 11 do 13 Direktive 92/12/EGS.
Chapter III ( Production, processing and holding , Articles 14 and 15) corresponds to Articles 11, 12 and 13 of Directive 92/12/EEC.
Poglavje IV ( Gibanje trošarinskega blaga pod režimom odloga plačila trošarine, členi od 16 do 29) določa osnovne določbe in postopke za gibanje trošarinskega blaga pod režimom odloga plačila trošarine v skladu z EMCS.
Chapter IV ( Movement of excise goods under suspension of excise duty , Articles 16 to 29) lays down the basic provisions and the procedures that apply to the movement of excise goods under suspension of excise duty under the EMCS.
To novo poglavje določa mnogo širši krog oseb, ki lahko delujejo kot izdajatelji jamstva (člen 17); določa trenutek, kdaj se šteje, da se je gibanje pod režimom odloga plačila trošarine začelo in končalo (člen 19); določa, da se trošarinsko blago giblje pod režimom odloga plačila trošarine, le, če ga spremlja elektronski administrativni dokument, ki nadomešča sedanji spremni dokument v papirni obliki (člen 20); dovoljuje pošiljatelju razdelitev gibanja energentov (člen 22);. predvideva uporabo elektronskega „poročila o prejemu“ ali „poročila o izvozu“ (člena 23 in 24); predvideva postopke, kadar ni elektronskih poročil (člen 25) ali kadar računalniški sistem ni na voljo (člen 26); uvaja druge podrobnosti za poenostavitev (člena 28 in 29).
This new Chapter provides a much wider circle of persons who shall be allowed to act as guarantor (Article 17); defines when a movement under suspension of excise duty shall be deemed to begin and end (Article 19); provides that a movement of excise goods shall be considered to take place under suspension of excise duty only if it takes place under cover of an electronic administrative document that replaces the current paper accompanying document (Article 20); provides that the Member States may allow the consignor to split a movement of energy products (Article 22); provides for the use of an electronic 'report of receipt' or a 'report of export' (Articles 23 and 24); provides for procedures to be used in the absence of electronic reports (Article 25) or when the computerised system is not available (Article 26); introduces other simplification arrangements (Articles 28 and 29).
Poglavje V ( Gibanje in obdavčenje trošarinskega blaga po sprostitvi v porabo, členi 30 do 36) vključuje predlog Komisije iz leta 2004.
Chapter V ( Movement and taxation of excise goods after release for consumption , Articles 30 to 36) takes over the Commission's 2004 proposal.
Opozoriti je treba, da je Parlament podal mnenje o svojih ukrepih v resoluciji z dne 8. junija 2005.
It is therefore important to point out that Parliament took a position on these measures in its resolution of 8 June 2005.
Kot je bilo navedeno v zakonodajnem poročilu, ki spremlja resolucijo, Komisija predlaga odpravo „okvirnih količin“, ki jih uporabljajo države članice pri ugotavljanju, če je trošarinsko blago namenjeno za osebno uporabo ali ima komercialni namen.
As stated in the legislative report accompanying this resolution, the Commission proposes abolishing the guide levels used by the Member States to establish whether excisable products are held for the personal use of private individuals or for commercial purposes.
Te količine so dejansko izgubile vso okvirno vrednost in jih uporabljajo carinske uprave v več državah članicah, kot da bi bile obvezne omejitve.
In practice, these guide levels have lost their indicative nature and are being applied like mandatory limits by several Member States' customs administrations.
Parlament je v zakonodajnem poročilu, ki spremlja njegovo resolucijo z dne 8. junija 2005, predlagal spremembo, da bi opozoril na domnevno nedolžnost ter načelo in dokazno breme, tako da bi omejili obsežno diskrecijsko pravico organov držav članic pri vrednotenju „sumljivih“ obremenitev.
In the legislative report accompanying the Parliament resolution of 8 June 2005, Parliament proposed an amendment to clarify the presumption of innocence and the burden of proof, in order to limit the very wide discretionary powers of Member States' authorities when assessing "suspect" shipments.
Poročevalka predlaga, da se vključi ta predlog spremembe.
The rapporteur proposes that this amendment be taken over.
Nenazadnje je treba opozoriti na najpomembnejše določbe poglavja VI ( Razno, členi 37 do 39) ter VII ( Končne določbe, členi 40 do 49):
Attention should, finally be paid to the most important provisions of Chapters VI ( Miscellaneous , Articles 37 to 39) and VII ( Final provisions , Articles 40 to 49):
§ člen 37 vsebuje več elementov, ki naj bi jasno opredelili, glede na sodbo Sodišča Evropskih skupnosti v zadevi C-374/06, BATIG, da davčne oznake, ki jih lahko države članice uvedejo, ne smejo povzročiti dvojne obdavčitve;
§ Article 37 contains a number of elements intended to clarify, in view of the judgment of the Court of Justice of the European Communities in Case C-374/06, BATIG, that the tax or fiscal markings that Member States may impose are not to give rise to a double tax burden;
§ Člen 40 prilagaja direktivo Sklepu 1999/468/ES („komitologija“);.
§ Article 40 adapts the directive to Decision 1999/468/EC ("comitology");
§ člen 43 predvideva prehodno obdobje za uvedbo računalniško podprtega sistema, ki se bo končalo 31. decembra 2009, v katerem lahko države članice uporabljajo papirno obliko.
§ Article 43 provides for an intermediate period, ending 31 December 2009, for the introduction of the computerised system, during which Member States may use the paper-based procedure.
Poročevalka se strinja z večino elementov predloga Komisije, ki poenostavlja upravne postopke.
The rapporteur can agree with most of the features of the Commission proposal that simplify the administrative procedures.
Organi držav članic imajo z uporabo sistema za izmenjavo informacij na voljo orodje, ki jim omogoča izvajati bolj usmerjene nadzore spremljanja trošarinskega blaga, ker bolj temeljijo na tveganjih.
In using an electronic system for the exchange of information, the Member States' authorities will have a tool that enables them to carry out more targeted and risk-based procedures to monitor the movements of excisable goods.
Poročevalka meni, da določbe, vključene v predlog Komisije, niso zadostne, da bi fizičnim osebam in podjetjem v EU zagotavljale (brez nepotrebnih davčnih ovir) svobodo čezmejne nabave in prodaje blaga.
The rapporteur considers that the provisions included in the Commission proposal are not sufficient to guarantee private individuals and companies in the EU the freedom to make cross-border purchases and sales of goods without encountering unnecessary tax obstacles.
Poročevalka zato predlaga razširitev določb, ki urejajo nabavo s strani fizičnih oseb (člen 30) pri prodaji na daljavo (člen 34), in tako oblikovanje pravega notranjega trga trošarinskega blaga, ki ga nabavljajo fizične osebe za osebno uporabo.
The rapporteur thus proposes extending the provisions governing goods acquired by private individuals (Article 30) to distance selling (Article 34), thus creating a genuine internal market in excisable goods purchased by private individuals for their personal use.
Zavezanost plačilu trošarine v državi članici, kjer je blago nabavljeno, je najmanj birokratska rešitev in tako najučinkovitejša za organe, prodajalce in fizične osebe.
Payment of excise duty in the Member State where the products are acquired is the least bureaucratic and most effective solution for the authorities, vendors and private individuals.
Poročevalka ob upoštevanju določb, ki urejajo kritje tveganj, povezanih z gibanjem pod režimom odloga plačila trošarine, predlaga razširitev jamstva na vse prevoznike blaga.
As regards the provisions governing the guarantees covering the risks inherent in the movement under suspension of excise duty, the rapporteur proposes that this guarantee be extended to all persons involved in the movement of goods.
Poleg tega predlaga pojasnitev veljavnosti jamstva v EU.
The rapporteur also suggests that the validity of this guarantee in the EU be clarified.
Predlaga tudi uporabo sistema znižanja jamstva za uporabnike, ki izpolnjujejo določene pogoje dobrega upravnega ravnanja, in redno uporabo sistema jamstev.
The rapporteur proposes the application of a reduced guarantee system for users who fulfil certain conditions relating to good conduct and regular use of the guarantee system.
Po členu 13 predlaga, da se ohrani brezcarinske prodajalne na zunanjih mejah Unije.
In Article 13, the rapporteur proposes the continued existence of tax-free shops on the Union's external borders.