natgillin/translations-raw huggingface dataset:
Člen 17(1) širše opredeljuje osebe, ki so pooblaščene za zagotavljanje jamstev, kot člen 15(3) Direktive 92/12/EGS.
Article 17(1) gives a broader definition of the persons authorised to provide guarantees than that contained in Article 15(3) of Directive 92/12/EEC.
Člen 17(1) zato ne rešuje težave, ki izhaja iz dejstva, da države članice določajo različne pogoje glede geografskega porekla in istovetnosti osebe, ki predloži jamstvo.
Article 17(1) does not, however, resolve the problem arising from the fact that Member States establish different conditions regarding the geographical origin and identity of the person providing the guarantee.
Namen predloga spremembe je pojasniti ta element.
The proposed amendment seeks to clarify this issue.
Pristojni organi odpremne države članice lahko pod pogoji, ki jih določijo, na zahtevo osebe iz člena 17(1) dovolijo predložitev celotnega jamstva za zmanjšani znesek trošarine ali da se ne predloži nobenega jamstva, pod pogojem, da stran, ki prevzame davčno odgovornost za prevoz, hkrati prevzame tudi odgovornost za prevoz.
At the request of the person referred to in Article 17(1), the competent authorities of the Member State of dispatch may, under conditions they have set, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport.
Dovoljenje iz odstavka 1 se podeli le osebam, ki:
The authorisation referred to in paragraph 1 shall be granted only to persons who:
(a) imajo sedež na carinskem območju Skupnosti;
( a) are established in the customs territory of the Community;
(b) imajo dokaz o zagotavljanju jamstva za gibanje trošarinskega blaga pod režimom odloga plačila trošarine; ter
( b) have a satisfactory record as regards the provision of guarantees concerning the movement of excise goods under a duty suspension arrangement ; and
(c) redno zagotavljajo jamstva za gibanje trošarinskega blaga pod režimom odloga plačila trošarine ali pa carinski organi vedo, da so sposobni izpolniti svoje obveznosti v zvezi s temi postopki.
( c) regularly provide guarantees concerning the movement of excise goods under a duty suspension arrangement or are deemed by the customs authorities to have the ability to meet the obligations upon them in relation to th o se procedures.
Ukrepi, ki urejajo postopek podelitve dovoljenj v skladu z odstavkoma 1 in 2, se sprejmejo v skladu z regulativnim postopkom iz člena 40(2).
The measures governing the procedure for granting the authorisations in application of paragraphs 1 and 2 shall be adopted in accordance with the regulatory procedure referred to in Article 40(2).
Redni uporabniki jamstva morajo imeti pod določenimi pogoji dostop do poenostavljenega postopka, tako kot v postopku iz členov 61(5) in 67 Posodobljenega carinskega zakonika, vendar je treba zagotoviti, da stran, ki prevzame odgovornost za prevoz, hkrati prevzame tudi davčno odgovornost zanj (najpogosteje je to prejemnik).
Les utilisateurs réguliers de la procédure de garantie devrait pouvoir avoir accès, sous certaines conditions, à un système simplifié, à l'instar de la procédure prévue aux articles 61(5) et 67 du Code des douanes modernisé, mais il est nécessaire que simultanément la responsabilité fiscale du transport soit assurée par celui qui prend la responsabilité du transport (le plus souvent le destinataire).
Sedaj le pošiljatelj nosi odgovornost, nujnost jamstva pa opravičujejo izgube ali kraje med prevozom ter manjkajoča potrditev prejemnika.
Actuellement c’est l’expéditeur qui est seul responsable et la nécessité d’une caution est justifiée par les pertes, ou vols, en cours de transport, et par le non apurement par le destinataire.
Člen 18 – odstavek 2 – pododstavek 2 – uvodni del
Article 18 – paragraph 2 – subparagraph 2 – introductory part
Pooblaščeni prejemnik, ki ima dovoljenje za namene iz prvega pododstavka, izpolnjuje naslednje zahteve:
A registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements:
Začasno pooblaščeni prejemnik, ki ima dovoljenje za namene iz prvega pododstavka, izpolnjuje naslednje zahteve:
A temporary registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements:
V predlagano direktivo se uvajata pojma „pooblaščenega prejemnika“ in „začasno pooblaščenega prejemnika“.
The proposal includes the concepts of 'registered consignee' and 'temporary registered consigned'.
Ta pojma morata ustrezati pojmoma „pooblaščenega gospodarskega subjekta“ in „nepooblaščenega gospodarskega subjekta“, ki sta že bila uporabljena v direktivi 92/12/EGS .
These concepts should correspond to those of 'registered trader' and 'non-registered trader' as used in Directive 92/12/EEC.
Šteje se, da se je gibanje trošarinskega blaga pod režimom odloga plačila trošarine začelo, ko blago zapusti odpremno trošarinsko skladišče ali kraj uvoza.
The movement of excise goods under suspension of excise duty shall be deemed to begin when the goods leave the tax warehouse of dispatch or the place of importation.
Trenutek, ko blago zapusti trošarinsko skladišče ali kraj uvoza, je določen s sporočilom dodatne informacije, ki jo pristojnemu organu takoj pošlje pooblaščeni imetnik trošarinskega skladišča ali pooblaščeni pošiljatelj.
The point at which the goods leave the tax warehouse or the place of importation shall be determined by the dispatch of a supplementary information message without delay to the competent authority by the authorised warehouse keeper or the registered consignor.
Gibanje trošarinskega blaga pod režimom odloga plačila trošarine povečuje tveganje za pobiranje dajatev.
Movement of excise goods under suspension of excise duty raises the risk for collecting the due tax.
Zato je potrebno dodatno zagotovilo za na primer takojšnje pošiljanje informacij.
Therefore, there should be further guarantee as the immediate dispatch of information, for example.
Šteje se, da se je gibanje trošarinskega blaga pod režimom odloga plačila trošarine končalo, ko prejemnik prejme pošiljko blaga, ali v primeru iz točke (iii) člena 16(1)(a), ko blago zapusti ozemlje Skupnosti.
The movement of excise goods under suspension of excise duty shall be deemed to end when the consignee has taken delivery of the goods or , in the case referred to in point (iii) of Article 16(1)(a), when the goods have left the territory of the Community.
Gibanje trošarinskega blaga pod režimom odloga plačila trošarine se konča:
The movement of excise goods under suspension of excise duty shall end :
– ko prejemnik prejme pošiljko blaga.
- when the consignee has taken delivery of the goods.
Trenutek, ko prejemnik prejme pošiljko blaga, je določen s sporočilom dodatne informacije, ki jo prejemnik ob prihodu blaga nemudoma posreduje pristojnemu organu;
The time when the consignee takes delivery of the goods shall be determined by the dispatch of a supplementary information message sent by the consignee immediately upon arrival of the goods to the competent authority ;
– ali v primeru iz točke (iii) člena 16(1)(a), ko blago zapusti ozemlje Skupnosti ali se vključi v carinski odložni postopek ali režim .
- when , in the case referred to in point (iii) of Article 16(1)(a), the goods have left the territory of the Community or have been placed under a customs suspensive procedure or arrangement .
Veljavna pravila za gibanje blaga pod režimom odloga plačila trošarine pod pogoji, ki jih določijo pristojni organi odpremne države članice, dovoljujejo predložitev celotnega jamstva za zmanjšani znesek trošarine ali da se ne predloži nobenega jamstva, pod pogojem, da stran, ki prevzame davčno odgovornost za prevoz, hkrati prevzame tudi odgovornost za prevoz.
The rules applicable to the movement of excise goods under a duty suspension arrangement sh all , under conditions set by the competent authorities of the Member State of dispatch, allow for an overall guarantee to be provided for lower excise dut y , or for no guarantee to be provided, provided that fiscal responsibility for the transport is at the same time assumed by the party responsible for the transport.
Za trošarinsko blago se šteje, da se giba pod režimom odloga plačila trošarine, če ga spremlja elektronski administrativni dokument, obdelan v skladu z odstavkoma 2 in 3.
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 processed in accordance with paragraphs 2 and 3.
Države članice in Komisija sprejmejo potrebne ukrepe za uporabo ključne javne infrastrukture na nacionalni ravni in zagotovijo njihovo interoperabilnost.
The Member States and the Commission shall take the necessary measures to implement key public facilities at national level and to ensure their interoperability.
V skladu z Uredbo o elektronskem podpisu je pomembno, zato, da bi imel elektronski podpis enako pravno veljavo kot lastnoročno podpisani dokument, da se infrastruktura javnih ključev, ki je potrebna za elektronske podpise, vzpostavi v vseh državah članicah ter da se zagotovi interoperabilnost med nacionalnimi sistemi.
In accordance with the Directive on electronic signatures, it is important, in order for an electronic document to have the same legal validity as a document signed by hand, for the public key facilities needed for electronic signatures to be implemented in all the Member States, and to ensure the interoperability of the national systems.
Pošiljatelj sporoči administrativno referenčno oznako osebi, ki spremlja blago.
The consignor shall communicate the administrative reference code to the person accompanying the goods .
Pošiljko spremlja tiskana informacija, ki omogoča identifikacijo pošiljke v času gibanju.
The goods dispatched shall be accompanied by printed information identifying the goods in movement.
Oznaka mora biti na voljo ves čas gibanja pod režimom odloga plačila trošarine.
The code shall be available throughout the movement under suspension of excise duty .
Izvajanje sistema za gibanje in nadzor trošarinskega blaga (EMCS) lahko poteka le v fazah.
The EMCS system will only be deployed in phases.
Da ne bi ovirali cestnega nadzora v prometu Skupnosti, je potreben obrazec, ki med drugim vsebuje administrativno referenčno oznako pošiljke.
The presence of a printout containing the administrative reference code for the goods dispatched, amongst other information, is essential so as not to hamper roadside inspections on intra-Community transport.
Spremni obrazec mora na računalniško podprt način (prehodni sistem), s katerim se v sklepu Evropskega parlamenta in Sveta 1152/2003/ES izrecno zahteva usklajenost, vsebovati popolno informacijo, ki je vsebovana v elektronskem sporočilu.
As with the computerised transit system (NCTS),with which alignment is specifically requested in Decision No 1152/2003/EC of the European Parliament and of the Council, the accompanying printout should contain all the information included in the electronic message.
Pristojni organ odpremne države članice lahko dovoli pod pogoji, ki jih določi ta država članica, da pošiljatelj z uporabo računalniško podprtega sistema razdeli gibanje energentov pod režimom odloga plačila trošarine v vsaj dve gibanji , če se ne spremeni skupna količina trošarinskega blaga .
The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that the total quantity of excise goods does not change.
Pristojni organ odpremne države članice lahko dovoli pod pogoji, ki jih določi ta država članica, da pošiljatelj z uporabo računalniško podprtega sistema razdeli gibanje energentov pod režimom odloga plačila trošarine v vsaj dve gibanji:
The competent authority of the Member State of dispatch may allow, under the conditions fixed by that Member State, that the consignor, using the computerised system, splits a movement under suspension of excise duty of energy products into two or more movements provided that :
(a) se ne spremeni skupna količina trošarinskega blaga ; ter
(a) the total quantity of excise goods does not change ; and
(b) razdelitev se opravi na ozemlju države članice, ki tak postopek dovoljuje.
(b) the splitting is carried out on the territory of a Member State which permits such a procedure .
Države članice lahko določijo tudi, da se taka delitev ne izvede na njihovem ozemlju.
Member States may also provide that such a splitting may not be carried out on their territory.
Države članice obvestijo Komisijo, ali in pod katerimi pogoji dovolijo delitev pošiljk na njihovem ozemlju.
Member States shall inform the Commission if and under which conditions they allow splitting consignments on their territory.
To informacijo Komisija pošlje drugim državam članicam.
The Commission shall transmit that information to the other Member States.
Predlog spremembe uvaja dva pogoja – (a) in (b) – če „pošiljatelj“ želi deliti gibanje trošarinskega blaga pod režimom odloga v dva ali več gibanj, ter obveznost, ki jo prevzamejo države članice z obveščanjem Komisije o dovoljeni delitvi pošiljk.
It introduces two conditions - (a) and (b) - if the "consignor" wishes to split "a" movement under suspension into two or more movements, and an obligation to undertaken by the Member States in informing the Commission of the authorised splitting consignments.
Člen 23 – odstavek 1 – pododstavek 1
Article 23 – paragraph 1 – subparagraph 1
Ob prejemu trošarinskega blaga v katerem koli namembnem kraju iz točk (i), (ii) ali (iv) člena 16(1)(a) ali iz člena 16(2) prejemnik pristojnim organom namembne države članice z uporabo računalniško podprtega sistema takoj predloži poročilo o prejemu blaga, v nadaljevanju „poročilo o prejemu“.
On receipt of excise goods at any of the destinations referred to in points (i), (ii) or (iv) of Article 16(1)(a) or in Article 16(2), the consignee shall without delay submit a report of their receipt, hereinafter the "report of receipt", to the competent authorities of the Member State of destination using the computerised system.
Ob prejemu trošarinskega blaga v katerem koli namembnem kraju iz točk (i), (ii) ali (iv) člena 16(1)(a) ali iz člena 16(2) prejemnik pristojnim organom namembne države članice z uporabo računalniško podprtega sistema najkasneje delovni dan po prejemu predloži poročilo o prejemu blaga, v nadaljevanju „poročilo o prejemu“.
On receipt of excise goods at any of the destinations referred to in points (i), (ii) or (iv) of Article 16(1)(a) or in Article 16(2), the consignee shall , not later than the working day following reception, submit a report of their receipt, hereinafter the "report of receipt", to the competent authorities of the Member State of destination using the computerised system.
Izraz „takoj“ je dejansko nesprejemljiv.
The term 'without delay' is not realistically acceptable.
Bolj pragmatično je uporabiti rok, naveden v Uredbi 884/2001 za vpis v registre (člen 16): „najkasneje delovni dan po prejemu“.
It is more pragmatic to use the phrase that appears in Article 16 of Regulation 884/2001 for entering products in records: 'not later than the working day following reception'.
Pristojni organi odpremne države članice pošljejo pošiljatelju poročilo o izvozu.
The competent authorities of the Member State of dispatch shall forward the report of export to the consignor.
Pristojni organi odpremne države članice pošljejo pošiljatelju poročilo o izvozu najkasneje delovni dan po prejemu potrdila, ki potrjuje, da je trošarinsko blago zapustilo ozemlje Skupnosti .
The competent authorities of the Member State of dispatch shall forward the report of export to the consignor no later than the working day following reception of the certificate stating that the excise goods have left the territory of the Community .
Pomembno je, da je naložena enaka obveznost tudi pristojnim organom države članice izvoza z določitvijo posebnega roka.
It is essential that the same obligation be imposed on the competent authorities of the exporting Member State, by setting a specific deadline.
Člen 26 – odstavek 1 – pododstavek 2 in 3
Article 26 – paragraph 1 – subparagraphs 2 and 3
Ko je sistem ponovno na voljo, pošiljatelj takoj predloži osnutek elektronskega administrativnega dokumenta.
When the availability of the system is restored, the consignor shall submit a draft electronic administrative document without delay.
Ta dokument nadomesti papirni dokument iz točke (a) prvega pododstavka takoj, ko je obdelan v skladu s členom 20(3), uporablja pa se postopek v zvezi z elektronskim administrativnim dokumentom.
That document shall replace the paper document referred to in point (a) of the first subparagraph as soon as it has been processed in accordance with Article 20(3), and the procedure relating to the electronic administrative document shall apply .
Pošiljke nadaljujejo gibanje v skladu z nadomestnimi postopki, vključno s potrditvijo obračuna, čeprav je elektronski sistem ponovno na voljo v času gibanja.
Th e goods shall continue to be moved in accordance with the fallback procedure, including the discharge procedure , even if the electronic system becomes available again during the movement .
Dokler elektronski administrativni dokument ni obdelan v skladu s členom 20(3), se šteje, da se gibanje izvaja pod režimom odloga plačila trošarine, če ga spremlja papirni dokument.
Until such time as the electronic administrative document has been processed in accordance with Article 20(3), the movement shall be considered to take place under suspension of excise duty under cover of the paper document .
Prejšnja zahteva teh gibanj v računalniško podprtem sistemu je povzročila dvojno zavezo jamstva za gibanje, morebitno neskladnost glede zaključka postopka v papirni obliki in elektronsko, morebitna neskladja, ki izhajajo iz napak v papirni obliki, ter nejasnost s pravnega vidika glede prednosti enega postopka pred drugim.
The subsequent recording of these movements in the computerised system would result in the guarantee covering the movement being invoked twice, possible discrepancies as regards the discharge of the paper and electronic procedures, possible discrepancies arising from errors contained in the paper version, and ambiguity as regards the legal primacy of one procedure over the other .
Člen 26 – odstavek 2 – pododstavek 1
Article 26 – paragraph 2 – subparagraph 1
Kadar računalniško podprt sistem ni na voljo, lahko imetnik trošarinskega skladišča ali pooblaščeni pošiljatelj sporoči informacije iz člena 20(8) ali člena 22 z drugimi komunikacijskimi sredstvi.
Where the computerised system is not available, an authorised warehousekeeper or a registered consignor may communicate the information referred to in Article 20(8) or Article 22 using alternative means of communication.
V ta namen obvesti pristojne organe odpremne države članice v trenutku, ko se spremeni namembni kraj ali ko se začne delitev gibanja.
To that end he shall inform the competent authorities of the Member State of dispatch at the time that the change of destination or splitting of the movement is initiated.
Kadar računalniško podprti sistem ni na voljo, lahko imetnik trošarinskega skladišča ali pooblaščeni pošiljatelj sporoči informacije iz člena 20(8) ali člena 22 z drugimi komunikacijskimi sredstvi , ki jih opredelijo države članice.
Where the computerised system is not available, an authorised warehousekeeper or a registered consignor may communicate the information referred to in Article 20(8) or Article 22 using alternative means of communication defined by the Member States .
Države članice morajo opredeliti komunikacijsko sredstvo, ki bo omogočilo preverjanje prejema ali pošiljanja sporočila.
Member States should be able to define the means of communication which would allow the verification of the receipt or the sending of the message.
Države članice lahko določijo poenostavljene postopke v zvezi z gibanjem pod režimom odloga plačila trošarine, ki se v celoti izvaja na njihovem ozemlju.
Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory.
Države članice lahko določijo poenostavljene postopke v zvezi z gibanjem pod režimom odloga plačila trošarine, ki se v celoti izvaja na njihovem ozemlju , vključno z možnostjo opustitve zahteve po elektronskem nadzoru takega gibanja .
Member States may establish simplified procedures in respect of movements under suspension of excise duty which take place entirely on their territory , including the possibility of waiving the requirement of electronic supervision of such movements .
Dodatna obveznost, naložena državam članicam, ki jim dovoljuje opustitev zahteve po elektronskem nadzoru, kadar so taki primeri utemeljeni.
This is an additional obligation imposed on the Member States, which allows them to waive the requirement of electronic supervision when such cases are justified.
Člen 29 – točka 3 a (novo)
Article 29 – point 3 a (new)
(3a) gibanje blaga v skladu s členom 11(ea).
(3a) movement s of goods pursuant to Article 11(ea).
Člen 30 – odstavek 1 – pododstavek 2
Article 30 – paragraph 1 – subparagraph 2
Za trošarinsko blago razen tobačnih proizvodov, ki jih nabavijo fizične osebe, velja prvi pododstavek tudi v primerih, kadar se blago prevaža v njihovem imenu.
As regards excise goods other than manufactured tobacco acquired by private individuals, the first subparagraph shall also apply in cases where the goods are transported on their behalf.
Ne le, da ni treba razveljaviti okvirnih omejitev direktive 92/11, ampak jih je treba okrepiti s tem, da postanejo obvezne.
Not only should the indicative limits in Directive 92/12 not be scrapped, but they should in fact be strengthened by making them compulsory.
Prost pretok na skupnem trgu ne more služiti kot izgovor za izogibanje plačilu trošarine, zlasti kadar to odgovarja zahtevam javnega zdravja.
Free movement in the single market cannot serve as a pretext for avoiding the payment of excise duties, particularly when these respond to public health requirements.
Za uporabo vsebine odstavka 2(e) lahko države članice določijo okvirne količine samo v obliki dokaza.
For the purposes of applying paragraph 2(e), Member States may lay down guide levels, solely as a form of evidence.
Te okvirne količine ne smejo biti nižje od:
Those guide levels shall be no less than:
(a) za tobačne izdelke:
( a) For t obacco products :
– 400 cigaret,
- 400 cigarettes ;
– 200 cigarilosov (cigare, težke največ 3 g vsaka),
- 200 cigarillos ( cigars of a maximum weight of 3 gram me s each ) ;
– 100 cigar,
- 100 cigars,
– tobak za kajenje: 0,5 kilograma;
- 0,5 kilogramme of smoking tobacco;
(b) za alkoholne pijače:
( b) For a lcoholic beverages :
– žgane pijače: 5 litrov,
- 5 litres of spirit drinks ;
– vmesni proizvodi: 10 litrov,
- 10 litres of intermediate products ;
– vino: 45 litrov (vključno z največ 30 litrov penečega vina),
- 45 litres of wine (including a maximum of 30 l itres of sparkling wine) ;
– pivo: 55 litrov.
- 55 litres of beer.
Okvirnih omejitev ni treba odpraviti, saj bi to lahko povzročilo pravno negotovost in zmedo pri potrošnikih in tudi pri nadzornih organih.
There is no need to scrap the indicative limits, as this could create legal uncertainty and confusion, both for consumers and for the monitoring authorities.
Člen 30 – odstavek 2 b (novo)
Article 30 – paragraph 2 b (new)
Države članice lahko tudi določijo, da nastane obveznost za plačilo trošarine v državi članici porabe za nabavo mineralnega olja, ki je že bilo sproščeno v porabo v drugi državi članici, če take proizvode na neobičajen način prevažajo fizične osebe ali kdo drug v njihovem imenu.
Member States may also provide for excise duty to become chargeable in the Member State of consumption in respect of the acquisition of mineral oils already released for consumption in another Member State if those goods have been moved atypically by or for private individuals.