natgillin/translations-raw huggingface dataset:
Poročevalka tudi predlaga, da se za upoštevanje razmer na področju povezovalnih letov ohrani možnost brezcarinskega nakupa potnikom z dokumentom za potovanje, ki dokazuje, da je končni namembni kraj zunanja država ali ozemlje.
The rapporteur also proposes that it should remain possible for travellers holding a transport document stating that the final destination is a third territory or a third country to make tax-free purchases in order to take account of reality as regards connecting flights.
Glavni cilj zadevnega predloga je uvedba sistema za gibanje in nadzor trošarinskega blaga (EMCS – Excise Movement and Control System) v davčne sisteme držav članic.
The proposal in question has as main objective the introduction of the Excise Movement and Control System (EMCS) into the Members States tax systems.
To je postalo potrebno, ker je bil EMCS uveden na podlagi Odločbe št. 1152/2003/ES Evropskega parlamenta in Sveta z dne 16. junija 2003 o informatizaciji gibanja in nadzora trošarinskih izdelkov
This is rendered necessary because the EMCS has been put into place by Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products.
UL L 162, 1.7.2003, str.
OJ L 162, 1.7.2003, p.
Uporabljati se bo predvidoma začel aprila 2009.
And it is planned to be put into use in April 2009.
Po navedbah Komisije je načelo, ki bo zagotovilo učinkovitost EMSC, zamenjava sedanjega spremnega dokumenta v papirni obliki z elektronskim administrativnim dokumentom (e-AD).
The principle that will make the EMCS effective, according to the Commission, will be the replacement of the current paper accompanying document by the Electronic Administrative Document (e-AD).
Zato bomo imeli „brezpapirno okolje za trgovino“ .
Hence, we shall have a " paperless environment for trade".
Drugi razlog za obravnavo predloga je, da je treba prilagoditi določbe v zvezi z gibanjem pod režimom odloga plačila trošarine.
A second reason for having the proposal under consideration is that the provisions relating to movements under suspension of excise duty need to be adapted .
Omogočil bo zajetje takih gibanj v postopkih v novem sistemu.
It will allow such movements to be covered by procedures under this new system.
To sta bila glavna razloga za predlog Komisije, da se Direktiva 92/12/EGS v celoti nadomesti.
These two main reasons have led the Commission to propose to replace Directive 92/12/EEC in its entirety.
Opozoriti je treba, da je Direktivo Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske proizvode in o skladiščenju, gibanju in nadzoru takih proizvodov
It should be recalled that the 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
Gre za upoštevanje novih zakonodajnih standardov in konceptov; preoblikovanje besedila, tako da se izboljša njegova logična struktura; poenostavitev in posodobitev trošarinskih postopkov.
These are: to take into account new legislative standards and concepts; to recast the text, enhancing the logical structure; to simplify and modernise the excise procedures.
Interes ITRE
The ITRE interest
Z vidika pristojnosti ITRE (Odbor za industrijo, raziskave in energetiko) je bilo njegovo stališče vedno, da morajo vsi davčni sistemi, ki jih ES uvaja v soglasju z državami članicami, doseči naslednje cilje:
From the point of view of the ITRE remit , it has always been its position that any tax system introduced by the EC with the consent of Member States, should attain the following objectives:
2. izboljšati obstoječa pravila in jih prilagoditi trenutnim razmeram, zlasti olajšati postopke spremljanja tveganj za nacionalne uprave;
To improve the existing rules and to adapt them to the current circumstances, notably to facilitate risk based monitoring procedures for national administrations.
Načeloma se ne da ločiti temeljnih načel in določb predloga od posebnih pristojnosti odbora ITRE.
In principle one cannot disassociate the underlying principles and provisions of the proposal from the specific remit of the ITRE Committee.
Pripravljavec mnenja se kljub temu osredotoča med drugim na: Poglavje III o proizvodnji, predelavi in skladiščenju, Poglavje IV o gibanju trošarinskega blaga pod režimom odloga plačila trošarine ter Poglavje VI o oznakah in malih proizvajalcih vina.
Yet your Draftsman concentrates, inter alia, on: Chapter III on Production, Processing and Holding; Chapter IV on Movement of excise goods under suspension of excise duty; Chapter VI on Marking and small wine producers.
Poglavje III o proizvodnji, predelavi in skladiščenju
Chapter III on Production, Processing and holding
Poglavje III sestavljata člena 14 in 15, ki sta vzeta iz Direktive 92/12/EGS.
Chapter III consists of two articles: 14 and 15, which are taken from Directive 92/12/EEC.
Prvič, predlog povzema odložne postopke iz Uredbe Sveta (ES) št. 2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti
Firstly, the proposal borrows the suspensive procedures laid down in Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.
V tem je logika, zlasti z ohranjanjem skladnosti in doslednosti.
There is a logic to it, namely to retain coherence and consistency.
Toda carinski zakonik Skupnosti je zapletena zakonodaja ES.
But the Community Customs Code is a complex EC Law.
Namen predlogov sprememb, ki jih predlaga pripravljavec mnenja, je izboljšati predlog ter določiti ustrezno spremljanje trošarinskega blaga, za katero veljajo določbe odložnih postopkov .
The amendments proposed by the Draftsman seek to improve the proposal and are to provide for adequate monitoring whilst excise goods are subject to the provisions of the suspensive procedures .
Drugič, „imetnik trošarinskega skladišča“ je pomemben zakonski predpis tega predloga, ker se „uporabljajo za proizvodnjo, predelavo in skladiščenje trošarinskega blaga ter za njegov prejem ali odpremo pod režimom odloga plačila trošarine“ (člen 14) in ker države članice izdajo dovoljenje „imetniku trošarinskega skladišča“, če izpolnjuje pet pogojev (člen 15(2)).
Secondly, the "authorised warehouse keeper" is an important legal provision of this proposal because it will be " used for the production, processing and holding of excise goods, as well as for their receipt or dispatch, under duty suspension arrangements " (Art. 14), and because the "authorised warehouse keeper" is granted by the Members States subject to five requirements (Art. 15, §2).
Namen predlogov sprememb, ki jih predlaga pripravljavec mnenja, je izboljšati predlog ter poenostaviti pravila in jih okrepiti, da bodo postala bolj zavezujoča, da bi preprečili utajo in zlorabo .
The amendments proposed by the Draftsman seek to improve the proposal and are meant to make simpler yet more binding the rules in order to prevent evasion and abuse.
Poglavje IV o gibanju trošarinskega blaga pod režimom odloga plačila trošarine
Chapter IV on the Movement of excise goods under Suspension of Excise Duty
To poglavje je pomembno za ITRE, ker opredeljuje osnovne določbe in postopke za gibanje trošarinskega blaga pod režimom odloga plačila trošarine v okviru sistema za gibanje in nadzor trošarinskega blaga (EMCS).
This Chapter is important to ITRE because it lays down the basic provisions and the procedures that apply to the movement of excise goods under suspension of excise duty under the Excise Movement and Control System (EMCS).
Upoštevati je treba, da je to poglavje popolnoma novo in precej inovativno zaradi uvedbe elektronskega administrativnega dokumenta .
It should be noted that this Chapter is totally new and rather innovative because of the introduction of the Electronic Administrative Document .
Predvsem vzpostavlja nov režim in ga je treba skrbno preučiti.
It essentially establishes a New Regime , and it merits careful consideration.
Predlogi sprememb, ki jih predlaga pripravljavec mnenja, se lahko upoštevajo kot izboljšave predloga, ker pojasnjujejo pristojnosti zadevnih institucij in vključenih subjektov.
The amendments proposed by the Draftsman may be considered improvements to the proposal because they clarify the responsibility of the institutions concerned and of the agents involved.
Poglavje VI o oznakah in malih proizvajalcih vina
Chapter VI on Marking and Small wine Producers
To poglavje je prav tako pomembno za ITRE, ker imamo sedaj na voljo preprosto izbiro „označevanja“.
It is equally important to ITRE because we have now a simple choice over "affixing".
Države članice morajo določiti davčne oznake „trošarinskega blaga“ ali označiti z nacionalnimi identifikacijskimi oznakam.
Member States are required to either set a Tax Marking on "excise goods" or carry a National Identification Mark.
Označevanje ima dvojno vlogo.
This affixing plays a dual role.
Povečati mora prost pretok trošarinskega blaga in preprečiti dvojno obdavčitev.
It should enhance the free movement of excise goods and avoid double tax burden.
Pripravljavec mnenja predlaga predlog spremembe.
The draftsman proposes one amendment.
Člen 38 državam članicam dovoljuje, da male proizvajalce vina oprostijo obveznosti iz poglavij III in IV.
Article 38 allows Member States to exempt small wine producers from the requirements of Chapter III and IV.
Pripravljavec mnenja to pozdravlja.
The draftsman is happy with it.
Druge spremembe
Other amendments
Pripravljavec mnenja je predlagal nekaj sprememb k členu 4 glede opredelitev, da bi bolje uskladili predlog in ga poenostavili.
The draftsman has proposed a few amendments to Article 4 concerning the definitions in order to enhance coherence and simplification of the proposal.
Pripravljavec mnenja tudi uvaja nekaj dodatnih predlogov sprememb glede datuma razveljavitve Direktive 92/12/EGS in začetka veljavnosti obravnavanega predloga.
A few additional amendments to the date of repeal of Directive 92/12/EEC and the entry into force of the proposal under consideration are introduced by the draftsman.
Njihov namen je najti kompromis med optimističnim predlogom Komisije in stvarnostjo, s katero se soočajo nacionalni organi pri uporabi novega pravnega instrumenta na področju trošarine.
They seek to find a compromise between the Commission's optimistic proposal and the realities as faced by the national authorities in implementing a new legal instrument in the field of excise duties.
V bistvu je namen sprejetih predlogov sprememb izboljšati predlog Komisije.
In essence, the amendments adopted seek to improve the proposal from the Commission.
Odbor za industrijo, raziskave in energetiko poziva Odbor za ekonomske in monetarne zadeve kot pristojni odbor, da v svoje poročilo vključi naslednje predloge sprememb:
The Committee on Industry, Research and Energy calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to incorporate the following amendments in its report:
Da ne bi ogrozili koristnih učinkov pravil Skupnosti glede posrednih davkov, morajo v takem primeru države članice izpolnjevati nekatere bistvene elemente navedenih pravil , in sicer davčne osnove ter izračunavanje davka, davčne obveznosti in davčni nadzor .
In that case, however, and in order not to jeopardise the useful effect of Community rules relating to indirect taxes, Member States should comply with certain essential elements of those rules , namely the tax base and calculation, chargeability and monitoring of the tax .
(21a) Da se zagotovi učinkovito delovanje računalniško podprtega sistema, morajo države članice v svoje nacionalne aplikacije privzeti enoten nabor in strukturo podatkov, da bi tako zagotovili zanesljiv vmesnik za gospodarske subjekte.
(21a) In order to ensure the efficient operation of the computerised system, Member States should adopt within their national applications a uniform data set and data structure in order to provide a reliable interface for economic operators.
(24) Določiti je treba postopke, ki se uporabljajo v primeru, ko računalniško podprt sistem zaradi vzrokov, ki so neodvisni ali ne ležijo na strani subjektov, udeleženih v gibanju trošarinskega blaga, ni na voljo.
(24) It is necessary to determine the procedures to be used in a case in which the computerised system is not available for reasons outside the control of, or through no fault of, the operators involved in the movement of excise goods .
Pri določanju dolžine prehodnega obdobja je treba upoštevati možnosti dejanske uvedbe računalniškega sistema v posameznih državah članicah.
The length of the transitional period should be set with due regard to the feasibility of actually introducing the computerised system in the individual Member States.
(4a) „uvoz trošarinskega blaga“ pomeni vnos trošarinskega blaga na območje Skupnosti, razen če za blago ob vstopu na območje Skupnosti veljata carinski podložni postopek ali režim oziroma njegova sprostitev iz takšnega carinskega odložnega postopka ali režima;
(4a) 'importation of excise goods' means the entry of excise goods onto the territory of the Community of excise goods, unless the excise goods have, upon their entry into the Community, been placed under a customs suspensive procedure or arrangement, as well as the release of excise goods from any such customs suspensive procedure or arrangement;
(4b) „pooblaščeni prejemnik“ pomeni fizično ali pravno osebo, 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 bilo poslano iz druge države članice;
(4b) 'registered consignee' means a natural or legal person authorised by the competent authorities of the Member State of destination, under conditions fixed by those authorities, to receive excise goods moving under suspension of excise duty and that have been dispatched from another Member State;
(4c) „pooblaščeni pošiljatelj“ pomeni fizično ali pravno osebo, ki ji pristojni organi države članice izvoza izdajo dovoljenje pod pogoji, ki jih določijo navedeni organi, za pošiljanje trošarinskega blaga, za katerega velja režim odloga plačila trošarine pri sprostitvi v prosti promet, v skladu z Uredbo (ES) št. 450/2008 Evropskega parlamenta in Sveta z dne 23. aprila 2008 o carinskem zakoniku Skupnosti (posodobljenem carinskem zakoniku) 1 ;
(4c) 'registered consignor' means a natural or legal person authorised by the competent authorities of the Member State of importation, under conditions fixed by those authorities, to dispatch excise goods that are subject to a duty suspension arrangement on their release for free circulation, in accordance with Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) 1 ;
(4d) „imetnik trošarinskega skladišča“ pomeni fizično ali pravno osebo, ki ji pristojni organi države članice dovolijo, da proizvaja, predeluje, skladišči, prejema ali odpremlja blago pri svojem poslovanju, če se pod režimom odloga plačila trošarine zahteva za plačilo trošarine odloži;
(4d) 'authorised warehouse keeper' means a natural or legal person permitted by the competent authorities of a Member State to produce, process, hold, receive or dispatch excise goods in the course of its business where the requirement to pay excise duty is suspended under a duty-suspension arrangement;
(4e) „trošarinsko skladišče“ pomeni kraj, kjer imetnik trošarinskega skladišča pri svojem poslovanju trošarinsko blago, za katerega velja režim odloga plačila trošarine, proizvaja, predeluje, skladišči, prejema ali odpremlja pod režimom odloga plačila trošarine, ob upoštevanju nekaterih pogojev, ki jih določijo pristojni organi države članice, v kateri se nahaja trošarinsko skladišče;
(4e) 'tax warehouse' means a place where excise goods that are subject to a duty suspension arrangement are produced, processed, held, received or dispatched by an authorised warehouse keeper in the course of business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located;
(4f) „kraj uvoza“ je kraj, v katerem se nahaja blago, ko je sproščeno v prosti promet v skladu z Uredbo (ES) št. 450/2008.
(4f) ‘place of importation’ shall be the place where goods are located when they are released for free circulation in accordance with Regulation (EC) No 450/2008.
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 the 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 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.
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 suspension of excise duty 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.
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).
(ea) za dobavo odobrenim ustanovam za raziskave in razvoj, laboratorijem, vladnim službam ali drugim odobrenim strankam za namene preizkušanja kakovosti, uvodnega preskušanja pred pričetkom trženja ter preverjanja glede morebitnega ponarejanja, če se količina zadevnega blaga ne šteje za komercialno.
(ea) delivery to an approved R&D 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.
Za potrebe preizkušanja kakovosti, preverjanja glede morebitnega ponarejanja ali v pomoč organom pri odkrivanju nedovoljene trgovine je treba blago premikati med državami članicami tako pred kot po njihovi sprostitvi v porabo.
For the purpose of quality testing, verification for possible counterfeiting or of helping authorities trace illicit trade, goods need to be moved between member states both before and after they are released for consumption .
V nekaterih primerih morajo organi pred pričetkom trženja predhodno odobriti blago.
In some cases, a good has to be pre-approved before entering the market by the authorities.
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 complicated exemption procedures.
Člen 13 – odstavek 4 – točka b
Article 13 – paragraph 4 – point b
(b) „brezcarinska prodajalna“ pomeni vsako poslovalnico na letališču ali v pristanišču, ki izpolnjuje pogoje, ki jih določijo pristojni organi, zlasti na podlagi odstavka 3;
(b) 'tax-free shop' means any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3;
(b) „brezcarinska prodajalna“ pomeni vsako poslovalnico na letališču ali v pristanišču ali na meji s tretjo državo ali tretjim ozemljem , ki izpolnjuje pogoje, ki jih določijo pristojni organi, zlasti na podlagi odstavka 3;
(b) 'tax-free shop' means any establishment situated within an airport or port or on the border with a third country or a third territory, which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3;
Brezcarinski nakupi bi naj ostali možni v vseh delih potovanja, izvedenega s povezovalnimi leti, s tretjim ozemljem ali tretjo državo kot namembnim ciljem.
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.
(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 , ter vsakega potnika, ki zapušča Evropsko unijo po kopnem .
(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 , and any passenger leaving the European Union by land .
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 .
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 if the goods are moved through a third country or through a region in a third country :
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 18 – odstavek 2 – pododstavek 2 – uvodni del
Article 18 – paragraph 2 – subparagraph 2 – introductory wording
V ta namen sprejmejo države članice in Komisija potrebne ukrepe za uporabo ključne javne infrastrukture na nacionalni ravni in zagotovijo njihovo interoperabilnost.
The Member States and the Commission shall to this end take the necessary measures to implement key public facilities at national level and to ensure their interoperability.