FERMENTIRANE PIJAČE, RAZEN VINA IN PIVA

FERMENTED BEVERAGES OTHER THAN WINE AND BEER

nearomatizirane, naravno fermentirane mlečne izdelke,

unflavoured, live fermented milk products,

ODDELEK III FERMENTIRANE PIJAČE, RAZEN VINA IN PIVA Področje uporabe

SECTION III FERMENTED BEVERAGES OTHER THAN WINE AND BEER Scope

druge fermentirane pijače (na primer jabolčnik, hruškovec, medica);

Other fermented beverages (for example, cider, perry, mead);

Če gre za fermentirane izdelke so te vrednosti vrednosti, zabeležene pred procesom fermentacije;

In the case of fermented products, however, these values are those recorded before the fermentation process;

Po enaki trošarinski stopnji lahko obdavčijo mirne fermenitirane pijače in druge peneče fermentirane pijače.

They may apply the same rate of excise duty to both other still fermented beverages and other sparkling fermented beverages.

Naravno žganje, proizvedeno z destilacijo fermentirane drozge žitaric in z organoleptičnimi lastnostmi uporabljenih surovin.

A spirit drink produced by the distillation of a fermented mash of cereals and having organoleptic characteristics derived from the raw materials used.

220600 -Druge fermentirane pijače (npr.: jabolčnik, hruškovec, medica): --— Drugo: -

-the rice wine (sake) under CN codes:

Trošarina, s katero države članice obdavčijo druge fermentirane pijače, se določi glede na število hektolitrov končnega izdelka.

The exercise duty levied by Member States on other fermented beverages shall be fixed by reference to the number of hectolitres of finished product.

Države članice fermentirane pijače, razen vina in piva (druge fermentirane pijače) obdavčijo s trošarino v skladu s to direktivo.

Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive.

bodisi izključno z destilacijo fermentirane drozge celih žitnih zrn pšenice, ječmena, ovsa, rži ali ajde z vsemi njihovimi sestavinami,

either exclusively by the distillation of a fermented mash of whole grains of wheat, barley, oats, rye or buckwheat with all their component parts,

Člen 111. Države članice fermentirane pijače, razen vina in piva (druge fermentirane pijače) obdavčijo s trošarino v skladu s to direktivo.

1. Member States shall appaly an excise duty to fermented beverages other than beer and wine (other fermented beverages) in accordance with this Directive.

2206 00 Druge fermentirane pijače (npr.: jabolčnik, hruškovec, medica): - Drugo: - - mirne, v posodah, ki držijo:

2206 00 // Other fermented beverages (for example, cider, perry, mead): // // - Other: // // - - Still, in containers holding:

Za uporabo Direktive 92/84/EGS in Direktive 92/12/EGS vino šteje kot izraz, ki se uporablja tudi za druge fermentirane pijače, kakor jih opredeljuje ta oddelek.

For the application of Directive 92/84/EEC and Directive 92/12/EEC, references to 'wine' shall be deemed to apply equally to other fermented beverages as defined in this section.

ker je priporočljivo državam članicam dovoliti, da doma proizvedeno pivo, vino in druge fermentirane pijače, ki se ne proizvajajo v tržne namene, oprostijo plačila trošarine;

Whereas in the case of beer, wine and other fermented berages it is advisable to permit Member States to exempt from duty home-made products which are not produced for commercial purposes;

Za uporabo Direktive 92/84/EGS in Direktive 92/12/EGS "vino" šteje kot izraz, ki se uporablja tudi za druge fermentirane pijače, kakor jih opredeljuje ta oddelek.ODDELEK IV

For the application of Directive 92/84/EEC and Directive 92/12/EEC, references to 'wine'shall be deemed to apply equally to other fermented beverages as defined in this section. SECTION IV INTERMEDIATE PRODUCTS Scope

7.8 V takem sistemu bi imele države članice še naprej možnost, da določijo ničelno stopnjo za vino ali druge fermentirane pijače in da to možnost razširijo na celotno kategorijo fermentiranih pijač.

7.8 Such a system would enable Member States to retain the possibility of setting a zero rate for wine or other fermented beverages, and to extend this option to the entire fermented beverage category.

Da bi lahko žitno žganje označili kot "žitni brandy", mora biti pridobljeno z destilacijo na manj kakor 95 vol % alkohola iz fermentirane žitne drozge in imeti organoleptične lastnosti, ki izhajajo iz uporabljenih surovin.

For a grain spirit to be designated 'grain brandy', it must have been obtained by distillation at less than 95 % vol from a fermented mash of cereals, presenting organoleptic features deriving from the raw materials used.

2. Da bi lahko žitno žganje označili kot "žitni brandy", mora biti pridobljeno z destilacijo na manj kakor 95 vol% alkohola iz fermentirane žitne drozge in imeti organoleptične lastnosti, ki izhajajo iz uporabljenih surovin."

(2) For a grain spirit to be designated 'grain brandy', it must have been obtained by distillation at less than 95% vol from a fermented mash of cereals, presenting organoleptic features deriving from the raw materials used."

2. Izraz "druge peneče fermentirane pijače" pomeni vse izdelke iz tarifnih oznak KN 22060091, pa tudi izdelke iz tarifnih oznak KN 220410, 22042110, 22042910 in 2205, ki niso omenjeni v členu 8 zgoraj, in:

2. The term 'other sparkling fermented beverages'covers all products falling within CN code 2206 00 91 as well as products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205 not mentioned in Article 8 above which: