natgillin/translations-raw huggingface dataset:
(4f) „kraj uvoza“ pomeni kraj, v katerem se nahaja blago, ko je sproščeno v prosti promet v skladu z Uredbo (ES) št. 450/2008.
(4f) ‘place of importation’ means the place where goods are located when they are released for free circulation , in accordance with Regulation (EC) No 450/2008.
Pojasnjuje „kraj uvoza“ iz pravnih razlogov.
Clarifies the "place of importation" for legal reasons.
Člen 7 – odstavek 2 – pododstavek 1 – točka c
Article 7 – paragraph 2 – subparagraph 1 – point c
(c) uvoz trošarinskega blaga.
(c) the importation of excise goods.
(c) uvoz trošarinskega blaga , vključno z nepravilnim uvozom, razen če se trošarinsko blago takoj po uvozu da v režim odloga plačila trošarine .
(c) the importation of excise goods , including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement .
Namen predloga spremembe je pojasniti okoliščine, ki veljajo za uvoz trošarinskega blaga.
This amendment seeks to clarify the circumstances applicable to the importation of excise goods.
Glej tudi predlog spremembe k členu 4 o opredelitvah.
See also amendment to article 4 on definitions.
Trošarinsko blago, ki je popolnoma uničeno ali nepovratno izgubljeno, vključno z izgubami, ki so značilne za naravo takega blaga, se ne obravnava, kot da je sproščeno v porabo.
The total destruction or irretrievable loss of excise goods , including losses inherent in the nature of those goods, shall not be considered released for consumption .
V primeru popolnega uničenja ali nepovratne izgube se pristojnim organom države članice, v kateri je prišlo do popolnega uničenja ali nepovratne izgube zadevnega trošarinskega blaga, predloži zadovoljivo dokazilo .
The total destruction or irretrievable loss of the excise goods in question shall be proven to the satisfaction of the competent authorities of the Member State where th at total destruction or irretrievable loss occurred .
Pristojnim organom je treba predložiti zadovoljivo dokazilo o izgubi ali uničenju trošarinskega blaga.
The loss or destruction of the excise goods in question shall be proven to the satisfaction of the competent authorities.
Ko v primeru gibanja pod režimom odloga plačila trošarine ni mogoče določiti, kje je prišlo do popolnega uničenja ali nepovratne izgube, se šteje, da je do tega prišlo v državi članici, v kateri je bilo to odkrito.
Where, in the case of a movement under a duty suspension arrangement, it is not possible to determine where the total destruction or the irretrievable loss occurred, it shall be deemed to have occurred in the Member State where it has been detected.
Za namene prvega pododstavka je blago nepovratno izgubljeno, kadar velja za neuporabno.
For the purposes of the first subparagraph, goods shall be irretrievably lost when they are rendered unusable by any person.
Države članice lahko določijo, da je za namerno uničenje blaga pod režimom odloga plačila trošarine obvezna predhodna odobritev s strani pristojnih organov.
Member States may subject the deliberate destruction of goods under a duty suspension arrangement to prior approval by the competent authorities.
Predlog spremembe je treba upoštevati v povezavi s predlogom spremembe člena 9.
This amendment should be considered in conjunction with the amendments to article 9.
Ta predvideva delno ponovno pripravo in pojasnjuje primere, ko nacionalni organi lahko določijo uničenje blaga pod režimom odloga plačila trošarine.
It entails, in part, redrafting and clarifies the cases when national authorities would subject the destruction of goods under a duty suspension arrangement.
Če je med gibanjem blaga pod režimom odloga plačila trošarine prišlo do nepravilnosti, zaradi česar je bilo trošarinsko blago sproščeno v porabo, in ni mogoče ugotoviti, kje je bilo blago sproščeno v porabo, velja, da je blago sproščeno v porabo v državi članici odpreme.
Where an irregularity has occurred, during a movement under suspension of excise duty, giving rise to the release for consumption of excise goods and it is not possible to determine where the release for consumption took place, it shall be deemed to have taken place in the Member State of dispatch.
Če je med gibanjem blaga pod režimom odloga plačila trošarine prišlo do nepravilnosti, zaradi česar je bilo trošarinsko blago sproščeno v porabo v skladu s členom 7(2)(a) , in ni mogoče ugotoviti, kje je bilo blago sproščeno v porabo, velja, da je blago sproščeno v porabo v državi članici odpreme , v kateri je bila nepravilnost odkrita, in v času, ko se je to zgodilo .
Where an irregularity has occurred, during a movement under suspension of excise duty, giving rise to a release for consumption of excise goods in accordance with Article 7(2)(a), and it is not possible to determine where the release for consumption took place, it shall be deemed to have taken place in the Member State of dispatch and at the time when the irregularity has been detected .
Kadar trošarinsko blago pod režimom odloga plačila trošarine ne prispe v namembni kraj in zadevna nepravilnost, ki povzroči sprostitev v porabo v skladu s členom 7(2)(a), ni bila odkrita, se šteje, da je bilo blago sproščeno v porabo v državi članici, v kateri je bilo blago odkrito, in v času, ko se je to zgodilo.
Where the excise goods under a duty suspension arrangement fail to arrive at their destination and the related irregularity, giving rise to a release for consumption in accordance with Article 7(2)(a), has not been detected, the release for consumption shall be deemed to have taken place in the Member State where and at the time when the excise goods are detected.
Če se pred iztekom treh let od datuma, ko se je gibanje začelo v skladu s členom 19(1), ugotovi, v kateri državi članici je bilo blago dejansko sproščeno v porabo, ta država članica o tem obvesti pristojne organe države članice odpreme .
However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, that Member State shall inform the competent authorities of the Member State of dispatch.
Če se pred iztekom treh let od datuma, ko se je gibanje začelo v skladu s členom 19(1), ugotovi, v kateri državi članici je bilo blago dejansko sproščeno v porabo, se šteje, da se je blago sprostilo v porabo v tej državi članici, ki o tem obvesti pristojne organe države članice , v kateri je bilo to odkrito ali v kateri je bilo blago odpremljeno .
However, if, before the expiry of a period of three years from the date on which the movement has begun in accordance with Article 19(1), it is ascertained in which Member State the release for consumption actually took place, the release for consumption shall be deemed to have taken place in that Member State , which shall inform the competent authorities of the Member State of detection or dispatch.
Če se trošarina pobere v državi članici odpreme, se trošarina vrne ali odpusti takoj, ko so predloženi dokazi , da jo je pobrala druga država članica .
Where the excise duty has been levied by the Member State of dispatch, it shall be reimbursed or remitted as soon as evidence of its collection by the other Member State has been provided.
Če se trošarina pobere v državi članici odkritja ali odpreme, se trošarina vrne ali odpusti takoj, ko so predloženi dokazi o sprostitvi v porabo v drugi državi članici .
Where the excise duty has been levied by the Member State of detection or dispatch, it shall be reimbursed or remitted as soon as evidence of the release for consumption in the other Member State has been provided.
Predlog spremembe uvaja pripravo pojasnil in opredeljuje stanje, ko trošarinsko blago pod režimom odloga plačila trošarine zaradi nepravilnosti ne prispe v namembni kraj.
This amendment introduces drafting clarifications and defines the case when the excise goods under suspension of excise duty do not arrive at their destination, due to an irregularity.
Če je z uporabo ustreznega dokaza mogoče brez utemeljenega dvoma ugotoviti, da je med gibanjem blaga pod režimom odloga plačila trošarine prišlo do nepravilnosti, zaradi česar je bilo trošarinsko blago sproščeno v porabo, se trošarina plača v državi članici, v kateri je prišlo do nepravilnosti.
Where it is possible, through the use of appropriate evidence, to determine beyond reasonable doubt where an irregularity has taken place during a movement under a duty suspension arrangement giving rise to the release for consumption of excise goods, excise duty shall be liable in the Member State in which the irregularity took place.
Dodatek tega odstavka odpravlja kakršno koli negotovost, ki jo povzroči opustitev z ozirom na odgovornost za plačilo trošarine, če pride do nepravilnosti in je znan kraj, kjer je bilo blago sproščeno v porabo.
The addition of this paragraph removes any uncertainty caused by its omission with regard to excise duty liability in the case of an irregularity taking place and the place of release for consumption being known.
Člen 9 – odstavek 2 a (novo)
Article 9 – paragraph 2 a (new)
Če se lahko dokaže, da je do nepravilnosti prišlo v neki državi članici zaradi sprostitve trošarinskega blaga v porabo in so v zvezi s tem priložene trošarinske znamke namembne države članice, se trošarina poravna v državi članici, v kateri je prišlo do nepravilnosti samo, če namembna država članica gospodarskemu subjektu povrne trošarino.
Where an irregularity can be proven to have taken place in one Member State, resulting in the release for consumption of excise goods in relation to which the excise tax stamps of the Member State of destination are attached, excise duty shall be liable in the Member State in which the irregularity took place only when the excise duty is reimbursed to the economic operator by the Member State of destination.
Dodatek tega odstavka pojasnjuje položaj glede odgovornosti, kjer so davčne znamke ene države članice predmet nepravilnosti v drugi državi članici.
The addition of this paragraph clarifies the position as regards liability where the excise stamps of one MS are subject to an irregularity in another MS .
Člen 9 – odstavek 2 b (novo)
Article 9 – paragraph 2 b (new)
Pri nepravilnostih, kadar namembna država članica ne obračunava trošarine z uporabo davčnih znamk, se trošarina v državi članici, v kateri je prišlo do nepravilnosti, poravna takoj.
In cases of irregularity where the Member State of destination does not levy excise duty through the use of excise stamps, the excise duty shall be immediately liable in the Member State in which the irregularity took place.
Za namene odstavka 1 nepravilnost pomeni stanje, ko se gibanje ni končalo v skladu s členom 19(2).
For the purposes of paragraph 1, an irregularity shall mean a situation in which the movement has not ended in accordance with Article 19(2).
Za namene odstavka 1 nepravilnost pomeni stanje, ko se gibanje (razen gibanja iz člena 7(4)) oziroma del gibanja ni končalo v skladu s členom 19(2).
For the purposes of paragraph 1, an irregularity shall mean a situation , other than that referred to in Article 7(4), in which a movement , or a part of a movement, has not ended in accordance with Article 19(2).
Pojasnilo je treba upoštevati v povezavi s predlogom spremembe členov 7(4) in 9(1).
This clarification should be considered in conjunction with the amendment to article 7(4) and article 9 (1).
Člen 11 – odstavek 1 – točka (e a) (novo)
Article 11 – paragraph 1 – point e a (new)
(ea) za dobavo v odobreno institucijo za raziskave in razvoj, laboratorij, vladni oddelek ali drugo odobreno stran z namenom preskusa kakovosti, preverjanja pred dajanjem na trg in preverjanja možnega ponarejanja, pod pogojem, da se ne šteje, da gre za komercialne količine zadevnega blaga , kjer:
(ea) delivery to an approved research and development facility, laboratory, government department or other approved party for the purpose of quality testing, pre-market introductory examination and verification for possible counterfeiting, provided that the goods involved are not deemed to be in commercial quantities, where:
(i) države članice lahko določijo raven „komercialnih količin“; ter
(i) Member States may determine what quantities are to constitute ‘commercial quantities'; and
(ii) države članice lahko določijo poenostavljene postopke, da olajšajo pretok blaga v skladu s to točko.
(ii) Member States may establish simplified procedures to facilitate the movement of goods under this point.
Blago se mora pred in po sprostitvi v porabo pogosto gibati med državami članicami z namenom preskusa kakovosti, preverjanja možnega ponarejanja ali pomoči organom pri sledenju proizvoda v boju proti nedovoljeni trgovini.
Often goods need to be moved between member states both before and after they are released for consumption for the purpose of quality testing, verification for possible counterfeiting or to help authorities in tracing the product to combat illicit trade.
V nekaterih primerih morajo blago pred vstopom na trg odobriti organi.
In some case a good has to be pre-approved before entering the market by the authorities.
V vseh teh primerih izdelek ni sproščen v porabo ter je v večini primeri hitro uničen.
In all of the above cases the product is not released for consumption and in most cases quickly destroyed.
Za oprostitve veljajo pogoji in omejitve, ki jih določi država članica gostiteljica.
Exemptions shall be subject to conditions and limitations laid down by the host Member State.
Države članice lahko odobrijo oprostitve kot vračilo trošarine.
Member States may grant the exemption by means of a refund of excise duty.
S strani države članice določeni pogoji vračila ne smejo prekomerno ovirati koriščenja oprostitve.
The refund conditions established by the Member State shall not result in unduly burdensome exemption procedures.
Praksa držav članic na področju različnih davkov kaže na dejavnosti, katerih namen je otežitev pridobivanja davčnega vračila.
Taxation-related practices in the Member States can give the impression that they are intended to make it difficult to obtain refunds.
Predlagano besedilo naj bi imelo značaj splošne določbe, ki bi lahko omejila to vrsto prakse.
The proposed provision is intended as a general clause discouraging such practices.
Člen 13 – odstavek 4 – točka (c)
Article 13 – paragraph 4 – point c
(c) „potnik, ki potuje na tretje ozemlje ali v tretjo državo“ pomeni vsakega potnika z dokumentom za potovanje po zraku ali morju, ki dokazuje, da je neposredni namembni kraj letališče ali pristanišče na tretjem ozemlju ali v tretji državi.
(c) ‘traveller to a third territory or to a third country’ means any passenger holding a transport document, for air or sea travel, stating that the immediate destination is an airport or port situated in a third territory or a third country.
(c) „potnik, ki potuje na tretje ozemlje ali v tretjo državo“ pomeni vsakega potnika z dokumentom za potovanje po zraku ali morju, ki dokazuje, da je končni namembni kraj letališče ali pristanišče na tretjem ozemlju ali v tretji državi.
(c) ‘traveller to a third territory or to a third country’ means any passenger holding a transport document, for air or sea travel, stating that the final destination is an airport or port situated in a third territory or a third country.
Da bi upoštevali razmere na področju povezovalnih letov, je treba ohraniti možnost brezcarinskega nakupa v vseh fazah prevoza v okviru povezovalnih letov s končnim namembnim krajem na tretjem ozemlju ali v tretji državi.
In order to take account of reality as regards connecting flights, it should remain possible to make tax-free purchases at all stages of a journey undertaken via connecting flights with a third territory or third country as the final destination.
Za proizvodnjo, predelavo in skladiščenje trošarinskega blaga velja, da se opravi pod režimom odloga plačila trošarine, če se te dejavnosti izvajajo v prostorih, za katere je izdano dovoljenje v skladu z odstavkom 3 .
Production, processing and holding of excise goods shall be considered to take place under suspension of excise duty only if those activities occur in premises authorised pursuant to paragraph 3 .
Proizvodnja, predelava in skladiščenje trošarinskega blaga , za katerega trošarina še ni plačana, se opravljajo v trošarinskem skladišču .
Production, processing and holding of excise goods , where the excise duty has not been paid, shall take place in a tax warehouse .
Predlog spremembe je treba upoštevati skupaj s predlogom spremembe, ki opredeljuje „trošarinsko skladišče“ in tudi namerava odpraviti zavajajoče besedilo.
This amendment should be considered together with the definitional amendment of "tax warehouses" and also seeks to eliminate confusing wording.
Pristojni organi držav članic izdajo dovoljenje, da se prostori, ki se uporabljajo za proizvodnjo, predelavo in skladiščenje trošarinskega blaga ter za njegov prejem ali odpremo pod režimom odloga plačila trošarine, uporabljajo kot „trošarinska skladišča“.
The competent authorities of the Member States shall authorise as "tax warehouses" premises that are to be used for the production, processing and holding of excise goods, as well as for their receipt or dispatch, under duty suspension arrangements.
Predlog spremembe izhaja iz predloga spremembe člena 4.
It follows from the amendments to article 4.
Člen 15 – odstavek 1 - pododstavek 2 in 3
Article 15 – paragraph 1 - subparagraphs 2 and 3
Izdaja dovoljenja se ne sme zavrniti zgolj zato, ker ima fizična ali pravna oseba sedež v drugi državi članici in namerava sama upravljati trošarinsko skladišče prek zastopnika ali podružnice v državi članici, kjer se izda dovoljenje.
The authorisation may not be refused on the sole ground that the natural or legal person is established in another Member State and intends itself to operate the tax warehouse through a representative or branch in the Member State of authorisation .
To dovoljenje je v skladu s pogoji, ki jih lahko oblasti določijo zaradi preprečitve kakršnega koli izogibanja ali zlorabe.
The authorisation shall be subject to conditions that the authorities may lay down for the purposes of preventing any possible evasion or abuse.
Vendar izdaja dovoljenja se ne sme zavrniti zgolj zato, ker ima fizična ali pravna oseba sedež v drugi državi članici.
The authorisation may not , however, be refused on the sole ground that the natural or legal person is established in another Member State.
Dovoljenje mora zajemati dejavnosti iz člena 14(3).
The authorisation shall cover the activities referred to in Article 14(3).
Predlog spremembe izhaja iz predloga spremembe člena 14(3) in pojasnjuje potrebo po preprečevanju možne zlorabe ali izogibanja trošarinam.
It follows from the amendment to article 14(3) and clarifies the need for the prevention of possible abuse or evasion of excise duties.
Trošarinsko blago se lahko giba pod režimom odloga plačila trošarine na ozemlju Skupnosti:
Excise goods may be moved under suspension of excise duty within the territory of the Community:
Trošarinsko blago se lahko giba pod režimom odloga plačila trošarine med dvema krajema na ozemlju Skupnosti , vključno z gibanjem prek tretje države ali njene regije :
Excise goods may be moved under suspension of excise duty between two points within the territory of the Community , including through a third country or through a region in a third country :
Predlog spremembe določa pogoje gibanja trošarinskega blaga pod režimom odloga plačila trošarine.
It specifies the conditions for the movement of excise goods when under suspension of excise duty.
Člen 16 – odstavek 1 - točka a - točka ii
Article 16 – paragraph 1 – point a – point ii
(ii) fizične ali pravne osebe, ki ji pristojni organi namembne države članice izdajo dovoljenje pod pogoji, ki jih določijo navedeni organi, da prejme trošarinsko blago, ki se giba pod režimom odloga plačila trošarine in je poslano iz druge države članice, v nadaljevanju „pooblaščeni prejemnik“;
(ii) a natural or legal person authorised by the competent authorities of the Member State of destination, under the conditions fixed by those authorities, to receive excise goods moving under suspension of excise duty dispatched from another Member State, hereinafter the " registered consignee " ;
(ii) prostorov pooblaščenega prejemnika;
(ii) the premises of a registered consignee;
Člen 16 – odstavek 1 – točka b
Article 16 – paragraph 1 – point b
(b) od kraja uvoza do katerega koli namembnega kraja iz točke (a), kadar blago odpremi fizična ali pravna oseba, ki ji pristojni organi države članice uvoza za to izdajo dovoljenje pod pogoji, ki jih določijo navedeni organi, v nadaljevanju „ pooblaščeni pošiljatelj “ .
(b) from the place of importation to any of the destinations referred to in point (a), where those goods are dispatched by a natural or legal person authorised for that purpose by the competent authorities of the Member State of importation, under the conditions fixed by those authorities, hereinafter the " registered consignor " .
(b) od kraja uvoza do katerega koli namembnega kraja ali prejemnika iz točke (a), kadar blago odpremi pooblaščeni pošiljatelj.
(b) from the place of importation to any of the destinations or consignees referred to in point (a), where those goods are dispatched by a registered consignor.
Predlog spremembe je usklajen s predlogom spremembe člena 4.
It is consistent with the amendments to article 4.
Člen 17 – odstavek 1 – uvodni del
Article 17 – paragraph 1 – introductory part
Pristojni organi odpremne države članice zahtevajo pod pogoji, ki jih sami določijo, da se tveganje, ki izhaja iz gibanja trošarinskega blaga pod režimom odloga plačila trošarine, zavaruje z jamstvom, ki ga zagotovi ena ali več izmed naslednjih oseb:
The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty are covered by a guarantee, which may be provided by one or more of the following persons:
Pristojni organi odpremne države članice zahtevajo pod pogoji, ki jih sami določijo, da se tveganje, ki izhaja iz gibanja trošarinskega blaga pod režimom odloga plačila trošarine, zavaruje z jamstvom, ki ga zagotovi ena ali več izmed naslednjih oseb ali v njihovem imenu :
The competent authorities of the Member State of dispatch, under the conditions fixed by them, shall require that the risks inherent in the movement under suspension of excise duty are covered by a guarantee, which may be provided by one or more of the following persons or on their behalf :
Treba je dovoliti tretji strani, da v imenu ene od omenjenih oseb vloži zadevno jamstvo.
Third parties acting on behalf of the persons mentioned should be allowed to provide the guarantee in question.
Člen 17 – odstavek 2 – pododstavek 1
Article 17 – paragraph 2 – subparagraph 1
Jamstvo velja na celotnem območju Skupnosti .
The guarantee shall be valid throughout the Community.
Jamstvo velja na celotnem območju Skupnosti in ga lahko zagotavlja:
The guarantee shall be valid throughout the Community and may be drawn up :
(a) pooblaščena institucija za opravljanje dejavnosti kreditnih institucij v skladu z Direktivo 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij 1 ; ali
( a) by an institution authorised to carry on the business of a credit institution under Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions 1 ; o r
(b) pooblaščeno podjetje za opravljanje zavarovalne dejavnosti v skladu z Direktivo Sveta 92/49/EGS z dne 18. junija 1992 o uskladitvi zakonov in drugih predpisov o neposrednem zavarovanju razen življenjskega zavarovanja 2 .
( b) by an undertaking authorised to carry on insurance business under Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance 2 .
1 UL L 177, 30.6.2006, str.
1 OJ L 177, 30.6.2006, p.
2 UL L 228, 11.8.1992, str.
2 OJ L 228, 11.8.1992, p.