natgillin/translations-raw huggingface dataset:
Tehtana povprečna maloprodajna cena se določi s 1. marcem vsakega leta glede na leto n-1 na podlagi skupnih količin, danih na trg , in cen, ki vključujejo vse davke.
The weighted average retail selling price shall be determined at 1 March of each year, by reference to the year n-1, on the basis of the total volume placed on the market and prices including all taxes.
Z ozirom na čas, potreben za zbiranje podatkov, je 1. januar prezgodaj za izračun tehtane povprečne maloprodajne cene za prejšnje leto (od januarja do decembra).
In view of the time needed to collect the data, 1 January is too early to calculate the weighted average price for the previous year (January to December).
Zato priporočamo, da se za datum določi 1. marec vsakega leta.
We therefore recommend that the date should be 1 March of each year.
Tako bodo imele države članice na razpolago dovolj časa za zbiranje tržnih podatkov.
This will give Member States two months' leeway for compiling the market data.
Države članice postopno zvišujejo trošarine, da bi dosegle zahteve iz odstavka 2 na datume iz odstavka 2 oziroma 4 .
Member States shall gradually increase excise duties in order to reach the requirements referred to in paragraph 2 on the dates set in paragraphs 2 and 4 respectively .
Države članice postopno zvišujejo trošarine, da bi do 1. januarja 2012 dosegle zahteve iz odstavka 1 .
Member States shall gradually increase excise duties in order to reach the requirements referred to in paragraph 1 by 1 January 2012 .
Države članice, v katerih je trošarina 1. januarja 2009 za vse maloprodajne cenovne kategorije višja od 64 EUR za 1000 cigaret, trošarine ne zmanjšajo.
Member States in which the excise duty applied on 1 January 2009 for any retail selling price category is higher than EUR 64 per 1 000 cigarettes shall not reduce the ir level of excise duty.
Uvedba teh ukrepov je nujno potrebna za odpravo najnižjega obsega trošarine, izraženega v odstotkih maloprodajne cene, zmernejše povečanje minimalne trošarinske stopnje ter za preprečitev večjih cenovnih razlik med sosednjimi državami članicami.
To avoid any abuse with the abolishment of the minimum excise incidence expressed as a percentage of the retail price, and a more moderate increase in the minimum excise duty rate, and also to avoid further increase in price differences between neighbouring Member States, the introduction of these measures are indispensable.
Člen 2 – odstavek 6 – pododstavek 1 a (novo)
Article 2 – paragraph 6 - subparagraph 1 a (new)
Komisija ob isti priložnosti za informativne namene izračuna in objavi evropsko najnižjo ceno za cigarete, izraženo v eurih ali drugi nacionalni valuti, h kateri prišteje stopnjo trošarine in DDV, veljavnega za nominalni zavojček cigaret v vrednosti 0 EUR brez davka.
The Commission shall calculate and publish, on the same occasion and for purposes of information, the European floor price for cigarettes, expressed in euro or other national currenc y , adding the excise duty and VAT levied on a nominal packet of cigarettes of a value of EUR 0 pre-tax.
Zaradi čim večje preglednosti in interesa javnosti, gospodarskih subjektov in držav članic je treba zagotoviti, da se na preprost in natančen način uradno objavi najnižja evropska stopnja obdavčenja cigaret.
Transparency and the interests of the public, the operators and the Member States require that the minimum European taxation level on cigarettes be officially published in a clear and simple form.
Člen 2a se nadomesti z naslednjim:
Article 2a is replaced by the following:
Kadar se v državi članici spremeni tehtana povprečna maloprodajna cena cigaret, ki povzroči , da se trošarina zniža pod ravni, določene v odstavku 1 oziroma 2 člena 2, tej državi članici najpozneje do 1. januarja drugega leta po letu, v katerem je prišlo do spremembe, ni treba prilagoditi te trošarine.
Where a change in the weighted average retail selling price of cigarettes occurs in a Member State, thereby bringing the excise duty below the levels specified in paragraphs 1 and 2 of Article 2 respectively, the Member State concerned may refrain from adjusting that duty until no later than 1 January of the second year following that in which the change occurs.
Kadar država članica zviša stopnjo davka na dodano vrednost za cigarete, lahko trošarino zniža za znesek, izražen v odstotku tehtane povprečne maloprodajne cene, ki je enak zvišanju stopnje davka na dodano vrednost, prav tako izraženem v odstotku tehtane povprečne maloprodajne cene, tudi če taka prilagoditev povzroči znižanje trošarine pod ravni, izražene v odstotku tehtane povprečne maloprodajne cene, določene v odstavku 1 oziroma 2 člena 2.
Where a Member State increases the rate of value-added tax on cigarettes, it may reduce the excise duty up to an amount which, expressed as a percentage of the weighted average retail selling price, is equal to the increase in the rate of value added tax, also expressed as a percentage of the weighted average retail selling price, even if such an adjustment has the effect of reducing the excise duty to below the levels, expressed as a percentage of the weighted average retail selling price, laid down in paragraphs 1 and 2 of Article 2 respectively.
Vendar država članica to dajatev ponovno zviša tako, da najpozneje 1. januarja drugega leta po letu, v katerem je prišlo do znižanja, doseže vsaj take ravni.“
However, the Member State shall raise that duty again so as to reach at least those levels no later than 1 January of the second year after that in which the reduction took place.”
Glede rokov za posodabljanje tehtane povprečne maloprodajne cene glej predlog spremembe 7.
The timing for updating weighted average retail selling price see amendment 7.
Direktiva 92/80/EGS
Directive 92/80/EEC
Člen 3 – odstavek 1 – pododstavka 8 in 9
Article 3 – paragraph 1 – subparagraphs 8 and 9
Od 1. januarja 2010 uporabljajo države članice trošarino za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, v višini najmanj 38% maloprodajne cene, ki vključuje vse davke, in najmanj 43 EUR za kilogram .
As from 1 January 2010 , Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 38% of the retail selling price inclusive of all taxes, and at least EUR 43 per kilogram .
Od 1. januarja 2014 uporabljajo države članice trošarino za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, ki znaša najmanj 50 EUR za kilogram ali 6 % več kot 1. januarja 2012.
As from 1 January 2014 , Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least EUR 50 per kilogram or 6 % more than the level of 1 January 2012 .
Od 1. januarja 2014 uporabljajo države članice trošarino za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, v višini najmanj 42 % maloprodajne cene, ki vključuje vse davke, in najmanj 60 EUR za kilogram .
As from 1 January 2014 , Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of at least 42% of the retail selling price inclusive of all taxes, and at least EUR 60 per kilogram .
Od 1. januarja 2012 uporabljajo države članice trošarino za drobno rezani tobak za kajenje, namenjen za zvijanje cigaret, ki znaša najmanj 43 EUR za kilogram ali 20 % več kot 1. januarja 2010.
As from 1 January 2012 , Member States shall apply an excise duty on fine-cut smoking tobacco intended for the rolling of cigarettes of either at least EUR 43 per kilogram or 20 % more than the level of 1 January 2010 .
Člen 3 – odstavek 1 – pododstavka 10 in 11
Article 3 – paragraph 1 – subparagraphs 10 and 11
Države članice postopno zvišujejo trošarine, da bi 1. januarja 2014 dosegle nove najnižje zahteve iz devetega pododstavka .
Member States shall gradually increase excise duties in order to reach the new minimum requirements referred to in the ninth subparagraph on 1 January 2014 .
Države članice postopno zvišujejo trošarine, da bi dosegle nove najnižje zahteve.
Member States shall gradually increase excise duties in order to reach those new minimum requirements.
Od 1. januarja 2010 je trošarina, izražena v odstotku , v znesku za kilogram ali za določeno število kosov, vsaj enaka naslednjemu:
As from 1 January 2010 , the excise duty expressed as a percentage, as an amount per kilogram or for a given number of items shall be at least equivalent to the following:
Od 1. januarja 2012 je trošarina, izražena v znesku za kilogram ali za določeno število kosov, vsaj enaka naslednjemu:
As from 1 January 2012 , the excise duty expressed as an amount per kilogram or for a given number of items shall be at least equivalent to the following:
(a) pri cigarah in cigarilosih: 5 % maloprodajne cene, ki vključuje vse davke, ali 12 EUR za 1 000 kosov ali za kilogram;
(a) in the case of cigars or cigarillos , 5% of the retail selling price inclusive of all taxes or EUR 12 per 1 000 items or per kilogram;
(a) pri cigarah in cigarilosih: 12 EUR za 1 000 kosov ali za kilogram;
(a) in the case of cigars or cigarillos EUR 12 per 1 000 items or per kilogram;
(b) pri tobaku za kajenje razen drobno rezanem tobaku za kajenje, namenjenem za zvijanje cigaret: 20 % maloprodajne cene, ki vključuje vse davke, ali 22 EUR za kilogram.
(b) in the case of smoking tobaccos, other than fine-cut smoking tobacco intended for the rolling of cigarettes, 20% of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.
(b) pri tobaku za kajenje razen drobno rezanem tobaku za kajenje, namenjenem za zvijanje cigaret: 22 EUR za kilogram.
(b) in the case of smoking tobaccos, other than fine-cut smoking tobacco intended for the rolling of cigarettes, EUR 22 per kilogram.
Direktiva 95/59/ES
Directive 95/59/EC
Člen 9 – odstavek 1 – pododstavek 3
Article 9 – paragraph 1 – subparagraph 3
(4a) V členu 9(1) se tretji pododstavek nadomesti z naslednjim:
(4a) In Article 9(1), the third subparagraph is replaced by the following:
„Vendar pa drugi odstavek ne sme ovirati delovanja nacionalnih [...] sistemov glede nadzora cen, upoštevanja predpisanih cen ali izvajanja ustreznih ukrepov v zvezi z mejno ceno za vse tobačne izdelke , v okviru politike javnega zdravja držav članic, s katerimi pristojni organ določene države članice odvrača, predvsem mlade, od porabe tobaka, če so sistemi združljivi z zakonodajo Skupnosti“.
" The second paragraph may not, however, hinder implementation of national systems [...] regarding the control of price levels , the observance of imposed prices or the implementation by a Member State's competent authority of appropriate threshold price measures applicable to all tobacco products, in the context of th at Member State's public health policy, in order to discourage tobacco consumption, especially by the young , provided that they are compatible with Community legislation.".
S tem predlogom spremembe se želi uskladiti politike za preprečevanje porabe tobaka, kakor so opredeljene v priporočilu Sveta 2003/54/ES, z direktivo 95/59 ter tako izboljšati nadzor nad tobakom.
This amendment aims to align tobacco prevention policies as outlined in Council Recommendation 2003/54/EC with Directive 95/59 in order to improve tobacco control.
Specifična trošarina ne sme biti nižja od 10 % in višja od 75 % zneska celotne davčne obremenitve, ki vključuje agregacijo naslednjega:
The specific component of the excise duty may not be less than 10% and more than 75% of the amount of the total tax burden resulting from the aggregation of the following:
Specifična trošarina od 1. januarja 2012 ne sme biti nižja od 10 % in višja od 55 % zneska celotne davčne obremenitve, ki vključuje agregacijo naslednjega:
The specific component of the excise duty may not be less than 10% , as from 1 January 2012 , and more than 55 % of the amount of the total tax burden resulting from the aggregation of the following:
(a) specifične trošarine;
(a) specific excise duty;
(b) proporcionalne trošarine in davka na dodano vrednost, obračunanih od tehtane povprečne maloprodajne cene.
(b) the proportional excise duty and the value added tax levied on the weighted average retail selling price .
(b) proporcionalne trošarine in davka na dodano vrednost, obračunanih od tehtane povprečne maloprodajne cene.
(b) the proportional excise duty and the value added tax levied on the weighted average retail selling price.
Povprečna tehtana maloprodajna cena se določi s 1. januarjem vsakega leta glede na leto n-1 na podlagi skupnih količin, sproščenih za porabo, in cen, ki vključujejo vse davke.
The average weighted retail selling price shall be determined at 1 January of each year, by reference to the year n-1, on the basis of the total releases for consumption, and prices including all taxes.
Povprečna tehtana maloprodajna cena se določi s 1. marcem vsakega leta glede na leto n-1 na podlagi skupnih količin, sproščenih za porabo, in cen, ki vključujejo vse davke.
The average weighted retail selling price shall be determined at 1 March of each year, by reference to the year n-1, on the basis of the total releases for consumption, and prices including all taxes.
Specifična trošarina od 1. januarja 2014 ne sme biti nižja od 10 % in višja od 60 % zneska celotne davčne obremenitve, ki vključuje agregacijo naslednjega:
The specific component of the excise duty shall not be less than 10 % as from 1 January 2014 and shall not be more than 60 % of the amount of the total tax burden resulting from the aggregation of the following:
(a) specifične trošarine; in
(a) specific excise duty; and
Z določitvijo najnižjega in najvišjega deleža specifične trošarine na 10 % in 55 % zneska celotnega davčnega bremena je mogoče izpolniti dva cilja: (1) doseči zmerno konvergenco strukture trošarin; in (2) obdržati dvojno trošarino v vseh državah članicah ter preprečiti spremembo konkurenčnosti med proizvajalci cigaret.
By fixing the minimum and the maximum share of the specific component of the excise duty at 10% and 55% of the amount of the total tax burden, respectively , we can fulfil two objectives: (1) to achieve a moderate convergence of the excise structure; and (2) to maintain the two component excise duty in all the Member States and avoid the change in the competitive situation between cigarette producers.
Predlog Komisije je predstavljen kot sprememba sedanje zakonodaje EU o trošarinah za tobak.
The Commission proposal is presented as an amendment to the current EU excise duty legislation on tobacco.
V osnutku direktive je predvideno postopno naraščanje minimalne davčne stopnje za cigarete in drobno rezani tobak do leta 2014.
The draft Directive foresees a gradual increase in the EU minimum taxation levels on cigarettes and fine cut tobacco up to 2014.
Poleg tega je posodobljena opredelitev različnih vrst tobačnih izdelkov.
It also updates the definitions of different types of tobacco products.
Po mnenju Komisije se bodo s tem predlogom zmanjšale razlike med državami članicami v stopnjah obdavčitve tobačnih izdelkov, kar bo pripomoglo k boju proti tihotapljenju cigaret.
According to the Commission, this proposal will narrow differences between Member States' tobacco taxation levels and will help tackle intra-EU tobacco smuggling.
Pričakuje tudi, da se bo zaradi tega predloga poraba tobaka v naslednjih petih letih zmanjšala za 10 %.
With its proposal, the Commission also expects to contribute to reducing tobacco consumption by 10% within the next 5 years.
Komisija predlaga:
In a nutshell, the Commission proposes:
- odpravo merila najbolje prodajanega cenovnega razreda kot osnove za najnižje zahteve EU glede trošarin in za merjenje pomembnosti specifične trošarine v okviru skupne davčne obremenitve.
- To abolish the MPPC benchmark ("most popular price category") as a reference point for EU minimum requirements on excise duties and for measuring the importance of specific excise duty within the total tax burden.
Po mnenju Komisije najbolje prodajani cenovni razred kot osnova za najnižje stopnje ni v skladu s cilji notranjega trga, saj povzroča razdelitev trgov tobaka v državah članicah;
According to the Commission, the MPPC, as benchmark for minimum rates, is not in line with Internal Market objectives as it entails a partition of the tobacco markets of the Member States.
- postopno zviševanje minimalne davčne stopnje za cigarete v skladu s cilji notranjega trga in zdravstvenimi zadržki;
- To increase gradually the minimum tax levels for cigarettes in line with internal market objectives and health considerations.
- da se državam članicam omogoči večja prožnost pri uporabi specifičnih trošarin in obračunavanju najnižjih trošarin za cigarete .
- To allow Member States greater flexibility to apply specific duties and to levy minimum excise duties on cigarettes .
Po mnenju Komisije je še vedno zaželena določena usklajenost trošarinskih struktur, s čimer bi preprečili, da bi se v eni državi članici uporabljalo zgolj specifično obdavčenje, v sosednji državi članici pa obdavčenje ad valorem, kar bi povzročilo čezmejni pretok visoko cenjenih znamk iz prve v drugo državo članico, tok cenovno najnižjih znamk pa bi potekal v nasprotni smeri.
In order to avoid a situation of purely specific taxation in one Member State and purely ad valorem taxation in a neighbouring Member State, which would result in cross border flow for premium brands from the first to the second Member State with bottom priced brands flowing in the opposite direction, some consistency of excise tax structures remains desirable, according to the Commission.
Zato se predlaga, da se razpon razširi s 5 %–55 % na 10 %–75 % skupne davčne obremenitve;
Therefore it is proposed to widen the band from 5% - 55% to 10% - 75% of the total tax burden.
- postopno uskladitev minimalne stopnje za drobno rezani tobak, namenjen za zvijanje cigaret, s stopnjo za cigarete ;
- To bring gradually the minimum rates for fine-cut tobacco intended for the rolling of cigarettes into line with the rate for cigarettes .
- prilagoditev najnižjih zahtev za tobačne izdelke razen cigaret in drobno rezanega tobaka, namenjenega za zvijanje cigaret, glede na inflacijo .
- To adjust for inflation the minimum requirements for tobacco products other than cigarettes and fine-cut tobacco intended for the rolling of cigarettes .
Komisija stopnjo inflacije ocenjuje na okoli 2 % letno oziroma na 8 % v predvidenem obdobju.
The rate of inflation is estimated by the Commission at around 2% a year or at 8% over the period as a whole.
Z uporabo tega deleža pri najnižjih specifičnih zneskih in zaokroženjem na najbližjo enoto dobimo 12 EUR za cigare in cigarilose ter 22 EUR za drug tobak za kajenje;
Applying this percentage to the minimum specific amounts and rounding up to the nearest unit gives €12 for cigars and cigarillos and €22 for other smoking tobacco.
- spremenjeno opredelitev cigaret, cigar in drugega tobaka za kajenje .
- To amend the existing definition of cigarettes, cigars and other smoking tobacco .
Ocena in priporočila poročevalca
Assessment and recommendations by the draftsperson
Poročevalec sicer priznava, da je treba na vseh področjih ukrepanja EU slediti legitimnim ciljem glede zdravja, vendar želi poudariti, da je pri pripravi trošarinske pomembno upoštevati tudi druge legitimne cilje Unije.
Whilst acknowledging the need to pursue legitimate health objectives in al areas of EU intervention, your draftsperson wishes to underline the importance of taking into account, when legislating in the area of excise duties, other equally legitimate objectives of the Union.
Pri vseh spremembah na tem področju zakonodaje EU je treba upoštevati aktualne razmere in vsakega od različnih tobačnih izdelkov, te spremembe pa bi morale dopolnjevati prepoved oglaševanja tobačnih izdelkov in izobraževalne kampanje.
Any change in this area of EU legislation must take into account the situation prevailing for each of the various tobacco products and should be complementary to the ban of tobacco advertising and to the launching of education campaigns.
Upoštevati bi bilo treba potrebni boj proti tihotapljenju iz tretjih držav in organiziranemu kriminalu ter širitev schengenskega območja in potrebno širitev euroobmočja.
Account should also be taken of the need to fight against smuggling from third countries and organised crime, the enlargement of the Schengen-zone and the need to enlarge the Euro-zone.
Poročevalec meni, da bi se lahko ureditev glede cigaret poenostavila, zato predlaga obsežno poenostavitev trošarinske strukture, s čimer bi:
As regards cigarettes, your draftsperson shares the Commission’s views that the arrangements should be simplified.
- ustvarili nevtralne konkurenčne razmere za proizvajalce,
- to create neutral conditions of competition for manufactures
- zmanjšali razdeljenost trgov tobaka,
- to reduce the partitioning of the tobacco markets
- zagotovili enako obravnavanje vseh držav članic,
- to ensure equal treatment of all Member States
- poudarili cilje s področja zdravja in nenazadnje tudi
- to underscore health objectives, and
- izpolnili makroekonomske cilje, zlasti ciljno inflacijo.
- last but not the least, to comply with macroeconomic objectives, and in particular with inflation targets.
Poleg tega bi morali pri določanju zahtev o minimalnih trošarinah upoštevati interes evropskih pridelovalcev tobaka in tobačne industrije.
Furthermore, when fixing the minimum excise duty requirements, account should be taken of the interest of the EU tobacco growers and tobacco industry.
Zato bi morala biti zahteva za minimalno trošarino za vse tobačne izdelke v vseh državah članicah do 1. januarja 2014 izražena kot specifična trošarina na enoto tobaka.
To this end, the minimum excise duty requirement for all products and for all Member States should be only expressed as a specific component levied on each unit of the product by 1 January 2014.
Po tem datumu bi morali torej zahteve za minimalne trošarine, izražene v deležu maloprodajne cene, opustiti.
As from this date, minimum excise duty requirements expressed as a percentage of the retail selling price should therefore be abolished.
Za vse izdelke in vse države članice se bo uporabljala samo ena minimalna trošarina.
Only one minimum excise duty will be applicable for all products and for all Member States .
Državam članicam, v katerih je trošarina 1. januarja 2009 za vse maloprodajne cenovne kategorije višja od 64 EUR za 1000 cigaret, ne bo dovoljeno zmanjšati trošarin za cigarete.
As regards cigarettes, Member States, where the excise duty applied by 1 January 2009 on any retail selling price category is higher than EUR 64, shall not be allowed to reduce such excise duty.
Da bi ublažili zvišanje cen v državah z visokimi davki in da bi spodbudili konvergenco, poročevalec predlaga, da bi morale trošarine ostati dvodelne, najvišja stopnja dela ad valorem pa ne bi smela preseči 55 % maloprodajne cene.
In order to moderate the price increase in high taxation countries and to promote convergence, your draftsperson suggests that the excise duty should maintain its two component nature and the maximum level of the ad valorem part should thus not be higher than 55 % of the retail selling price.
Iz istega razloga tudi minimalna trošarina (če obstaja) ne sme biti višja od 100 % tehtane povprečne maloprodajne cene.
For the same reason, the minimum excise tariff (if it exists) cannot be higher than 100 % of weighted average retail selling price.
Povzetek poročevalčevega predloga za minimalno trošarino, ki bi se od 1. januarja 2014 uporabljala za vse izdelke istega razreda in za vse države članice:
Here is a summary of your draftsperson’s proposal for minimum excise duties, applicable to all products falling within the same product category and for all member States, as from 1 January 2014:
64 EUR za 1000 cigaret,
EUR 64 per 1000 cigarettes
drobno rezani tobak, namenjen za zvijanje cigaret:
Fine-cut smoking tobacco intended for the rolling of cigarettes
43 EUR za kilogram ali 12 % več kot raven 1. januarja 2010.
EUR 43 per kilogram or by 12 % more than the level of 1 January 2010.
Od 1. januarja 2010:
As from 1 January 2010:
cigare ali cigarilosi:
Cigars or cigarillos
12 EUR za 1000 kosov ali za kilogram, vendar največ 130 % nacionalne ravni z dne 1. januarja 2010 od 1. januarja 2014 dalje,
EUR 12 per 1 000 items or per kilogram, but maximum 130 % of the national level on 1 January 2010 by 1 January 2014.