natgillin/translations-raw huggingface dataset:
Države članice pri izvajanju te direktive upoštevajo potrebo po zagotavljanju visoke ravni varovanja zdravja ljudi.
When implementing this Directive, Member States should take into account the need to ensure a high level of human health protection.
Ker je trošarina davek na potrošnjo nekega blaga, se ne sme zaračunavati za trošarinsko blago, ki je bilo uničeno ali nepovratno izgubljeno, ne glede na okoliščine uničenja ali izgube.
Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which have been destroyed or irretrievably lost, irrespective of the circumstances of the destruction or loss.
Ker je trošarina davek na potrošnjo nekega blaga, se ne sme zaračunavati za trošarinsko blago, ki je bilo
Since excise duty is a tax on the consumption of certain goods, duty should not be charged in respect of excise goods which have been
uničeno ali nepovratno izgubljeno, ne glede na okoliščine uničenja ali izgube.
destroyed or irretrievably lost, irrespective of the circumstances of the destruction or loss.
Jasno je treba opredeliti, kdaj je
The situations in which
Predlog direktive
Proposal for a dirctive
Potniki, ki potujejo na tretje ozemlje ali v tretjo državo po zraku ali morju z dokumentom za potovanje, ki dokazuje, da je končni namembni kraj letališče ali pristanišče na tretjem ozemlju ali v tretji državi, lahko koristijo oprostitev plačila trošarine za trošarinsko blago, ki ga dobavijo brezcarinske prodajalne.
Travellers taking a flight or sea-crossing to a third territory or to a third country, holding a transport document stating that the final destination is an airport or port situated in a third territory or in a third country, should be able to benefit from the exemption from payment of excise duty on excise goods supplied by tax-free shops.
Veljavna pravila za gibanje blaga pod režimom odloga plačila trošarine bi morala pod določenimi pogoji omogočati predložitev celotnega jamstva za zmanjšani znesek trošarine ali da se ne predloži nobenega jamstva.
The rules applicable to the movement of excise goods under suspension of duty should, under certain conditions, allow for an overall guarantee to be provided for lower excise duties, or for no guarantee to be provided.
Da se zagotovi učinkovito delovanje računalniško podprtega sistema, bi morale države članice v svoje nacionalne aplikacije privzeti enoten nabor in strukturo podatkov, da bi tako zagotovili zanesljiv vmesnik za gospodarske subjekte.
In order to ensure the efficient operation of the computerised system, Member States should adopt, within their national applications, a uniform data set and structure in order to provide a reliable interface for economic operators.
Določiti je treba postopke, ki se uporabljajo v primeru, ko računalniško podprt sistem ni na voljo.
It is necessary to determine the procedures to be used in a case in which the computerised system is not available.
Določiti je treba postopke, ki se uporabljajo v primeru, ko računalniško podprt sistem
It is necessary to determine the procedures to be used in a case in which the computerised system is not available
zaradi vzrokov, ki so neodvisni ali za njih niso odgovorni subjekti, udeleženi v gibanju trošarinskega blaga,
through no fault of the operators involved in the movement of excise goods or for reasons outside their control
Kadar se za izdelke plača trošarina, ker jih nabavijo fizične osebe za lastno uporabo in jih same prevažajo, bi bilo treba navesti količino trošarinskega blaga.
In the case of products that are subject to excise duty because they are acquired by private individuals for their own use and transported by them, the quantity of the excise goods should be specified.
Da bi omogočili obdobje prilagoditve elektronskemu nadzornemu sistemu za gibanje blaga z odlogom plačila trošarine, bi morale imeti države članice možnost, da izkoristijo prehodno obdobje, v katerem se tako gibanje lahko še naprej izvaja v skladu s formalnostmi, določenimi v Direktivi 92/12/EGS.
In order to allow a period of adjustment to the electronic control system for the movement of goods under suspension of excise duty, Member States should be able to benefit from a transitional period during which such movement may continue to be carried out subject to the formalities laid down by Directive 92/12/EEC.
Pri določanju dolžine prehodnega obdobja bi bilo treba upoštevati možnosti dejanske uvedbe računalniško podprtega sistema v posameznih državah članicah.
The length of the transitional period should be set with due regard to the feasibility of in fact 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 velja carinski odložni 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 - unless those excise goods have, upon their entry into the Community, been placed under a customs suspensive procedure or arrangement - or the release of excise goods from any such customs suspension 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 a duty suspension arrangement and that have been dispatched from another Member State;
Člen 4 – točka 4 c (novo)
Article 4 – point 4 c (new)
(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 (posodobljeni carinski zakonik)
(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)
Člen 4 – točka 4 d (novo)
Article 4 – point 4 d (new)
(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 his or her business, subject to certain conditions laid down by the competent authorities of the Member State in which the tax warehouse is located;
(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.
(c) uvoz trošarinskega blaga
(c) the importation of excise goods
, vključno z nepravilnim uvozom, razen če se trošarinsko blago takoj po uvozu da v režim odloga plačila trošarine
, including irregular importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement
države članice, v kateri je prišlo do popolnega uničenja ali nepovratne izgube zadevnega trošarinskega blaga, predloži
of the Member State where that total destruction or irretrievable loss occurred
v skladu s členom 7(2)(a)
in accordance with Article 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
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
, v kateri je bila nepravilnost odkrita, in v času, ko se je to zgodilo
and at the time when the irregularity has been detected
se šteje, da se je blago sprostilo v porabo v tej državi članici, ki
the release for consumption shall be deemed to have taken place in
o sprostitvi v porabo v drugi državi članici
the release for consumption in
Če se lahko dokaže, da je do nepravilnosti prišlo v eni 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.
Pri nepravilnostih, kadar namembna država članica ne obračuna 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
For the purposes of paragraph 1, an irregularity shall mean a situation
ni končalo v skladu s členom 19(2).
has not ended in accordance with Article 19(2).
Člen 11 – odstavek 1 – točka e a (novo)
Article 11 – paragraph 1 – point e a (new)
(i) države članice lahko določijo raven "komercialnih količin"; ter
Member States may determine what quantities are to constitute commercial quantities; and
Sprememba 54
Amendment 54
Člen 11 – odstavek 2 a (novo)
Article 11 − paragraph 2 a (new)
Trošarina, vključno s trošarino za naftna olja, se lahko vrne ali odpusti v skladu s postopkom, ki ga določi posamezna država članica.
Excise duty, including that on petroleum oils, may be reimbursed or remitted in accordance with the procedure laid down by each Member State.
Država članica uporablja enak postopek za domače blago in blago iz drugih držav članic.
A Member State shall apply the same procedure to national goods as to those from other Member States.
Sprememba 63 rev.
Amendment 63/rev
Člen 13 – odstavek 1
Article 13 − paragraph 1
Države članice lahko oprostijo plačilo trošarine za trošarinsko blago, ki ga dobavijo brezcarinske prodajalne in ga potniki na poletu
Member States may exempt from payment of excise duty excise goods supplied by tax-free shops which are carried away in the personal luggage of travellers taking a flight
morski plovbi v osebni prtljagi odnesejo na tretje ozemlje ali v tretjo državo.
sea-crossing to a third territory or to a third country.
ali prehodu po kopnem
or land-crossing
v osebni prtljagi odnesejo na tretje ozemlje ali v tretjo državo.
to a third territory or to a third country.
Sprememba 65 rev.
Amendment 65/rev
Člen 13 – odstavek 4
Article 13 − paragraph 4
V tem členu se uporabljajo naslednje opredelitve:
For the purposes of this Article the following definitions shall apply:
ali na meji s tretjo državo ali tretjim ozemljem
or on the border with a third country or with a third territory
Za proizvodnjo, predelavo
Production, processing and holding of excise goods
in skladiščenje trošarinskega blaga
shall be considered to take place under suspension of
, za katerega trošarina še ni plačana, se opravljajo v trošarinskem skladišču
has not been paid, shall take place in a tax warehouse
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.
Člen 15 – odstavek 1 – pododstavka 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
The authorisation may not be refused on the sole ground that the natural or legal person is established in another Member State
Trošarinsko blago se lahko giba pod režimom odloga plačila trošarine
Excise goods may be moved under suspension of excise duty
med dvema krajema
between two points
na ozemlju Skupnosti
within the territory of the Community
, vključno z gibanjem prek tretje države ali njene regije
, including through a third country or through a region in a third country
(b) od kraja uvoza do katerega koli namembnega kraja iz točke (a), kadar blago odpremi
(b) from the place of importation to any of the destinations referred to in point (a), where those goods are dispatched by a
fizična ali pravna oseba, ki ji pristojni organi države članice uvoza za to izdajo dovoljenje pod pogoji, ki jih določijo navedeni organi, v nadaljevanju "
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 "
pooblaščeni pošiljatelj
registered consignor
(b) od kraja uvoza do katerega koli namembnega kraja
(b) from the place of importation to any of the destinations
ali prejemnika
or consignees
iz točke (a), kadar blago odpremi pooblaščeni pošiljatelj.
referred to in point (a), where those goods are dispatched by a registered consignor.
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
ali v njihovem imenu
or on their behalf
Jamstvo velja na celotnem območju Skupnosti.
The guarantee shall be valid throughout the Community.
Jamstvo velja na celotnem območju Skupnosti
The guarantee shall be valid throughout the Community
in ga lahko zagotavlja:
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
(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
(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
(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
UL L 228, 11.8.1992, str.
OJ L 228, 11.8.1992, p.
Na zahtevo osebe iz člena 17(1) lahko pristojni organi odpremne države članice pod pogoji, ki jih določijo, 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.
(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 those procedures.
pooblaščeni prejemnik, ki ima dovoljenje za namene iz prvega pododstavka, izpolnjuje naslednje zahteve:
registered consignee authorised for the purposes of the first subparagraph shall comply with the following requirements:
Trenutek, ko blago zapusti trošarinsko skladišče ali kraj uvoza, se določi 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
The movement of excise goods under suspension of excise duty shall
ko prejemnik prejme pošiljko blaga,
end when the consignee has taken delivery of the goods
Gibanje trošarinskega blaga pod režimom odloga plačila trošarine
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.
–v primeru iz točke (iii) člena 16(1)(a), ko blago zapusti ozemlje Skupnosti
, in the case referred to in point (iii) of Article 16(1)(a), the goods have left the territory of the Community
ali se vključi v carinski odložni postopek ali režim
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 shall, under conditions set by the competent authorities of the Member State of dispatch, allow for an overall guarantee to be provided for lower excise duty, 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.
spremlja tiskana informacija, ki omogoča identifikacijo blaga v gibanju
be accompanied by printed information identifying the goods in
Oznaka mora biti na voljo ves čas gibanja pod režimom odloga plačila trošarine.
The code shall be available throughout the
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, če:
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:
se ne spremeni skupna količina trošarinskega blaga
the total quantity of excise goods does not change
na njihovem ozemlju.
on their territory.
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
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
najpozneje delovni dan po prejemu
, no later than the working day following receipt,
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
najpozneje delovni dan po prejemu potrdila, ki potrjuje, da je trošarinsko blago zapustilo ozemlje Skupnosti
no later than the working day following receipt of the certificate stating that the excise goods have left the territory of the Community
Člen 26 – odstavek 1 – pododstavka 2 in 3
Article 26 – paragraph 1 – subparagraphs 2 and 3
Pošiljke nadaljujejo gibanje v skladu z nadomestnimi postopki, vključno s potrditvijo obračuna, čeprav je elektronski sistem ponovno na voljo v času gibanja.
The 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.