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etanol, denaturiran v skladu s carinskimi in trošarinskimi predpisi
ethanol denatured in accordance with customs and excise regulations
Dernière mise à jour : 2014-11-07
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to so velike goljufije, katerih cilj so trgi držav članic z visokimi trošarinskimi stopnjami.
these are the large-scale frauds, which target the markets of those member states where the rates of excise duty are high.
Dernière mise à jour : 2017-04-06
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primer je uporaba varnega sistema elektronske pošte ccn za izmenjavo informacij med centralnimi trošarinskimi uradi za zvezo.
an example is the use of the secure ccn e-mail system to exchange information between central excise liaison offices.
Dernière mise à jour : 2017-04-06
Fréquence d'utilisation : 1
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med odobrenimi trošarinskimi skladišči so na primer rafinerije, destilarne, registrirani obrati in trgovine, registrirani trgovci itd.
authorized excise warehouses include for example refineries, distilleries, registered premises and stores, registered traders, etc.
Dernière mise à jour : 2017-04-26
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nedvomno je veliko goljufij neposredno povezanih z včasih precejšnjimi razlikami med posrednimi davki, prispevnimi dajatvami ter trošarinskimi stopnjami v različnih državah članicah.
it is undeniable that many fraudulent practices are directly attributable to the substantial differences existing between indirect taxes, duties paid by way of fees or dues, and rates of excise duty in the member states.
Dernière mise à jour : 2017-04-06
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ker je za trošarinske izdelke, ki se redno gibajo med trošarinskimi skladišči v dveh državah članicah treba poenostaviti postopek potrditve prejema pošiljke s spremnim dokumentom;
whereas it is necessary, for products subject to excise duty moving regularly between tax warehouses located in two member states, to simplify the procedure for discharging the accompanying document;
Dernière mise à jour : 2014-11-21
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ker je treba pojasniti, da se morajo tudi izdelki, za katere je predpisana trošarinska stopnja 0 in niso sproščeni v promet, znotraj skupnosti, gibati med trošarinskimi skladišči;
whereas it should be made clear that the intra-community movement of products subject to zero-rate excise duty which have not been released for consumption is also to take place between tax warehouses;
Dernière mise à jour : 2014-11-21
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ker se informacije v navedenem administrativnem dokumentu v zvezi s trošarinskimi dovoljenji preverjajo in primerjajo s podrobnostmi v ustreznih nacionalnih evidencah, bi morale biti podrobnosti posamezne nacionalne evidence redno na voljo posamezni državi članici pošiljateljici, pri čemer jih je treba sproti dopolnjevati in spreminjati.
since the information in that administrative document relating to excise authorisations is subject to verification against the details of the corresponding national registers the details of each national register should be made available to each member state of dispatch regularly and should be kept up to date.
Dernière mise à jour : 2014-11-21
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brez poseganja v določbe členov 5(2), 16 in 19(4) se mora trošarinsko blago pod režimom odloga plačila trošarine gibati med trošarinskimi skladišči.
without prejudice to the provisions of articles 5 (2), 16 and 19 (4), the movement of products subject to excise duty under suspension arrangements must take place between tax warehouses.
Dernière mise à jour : 2014-10-18
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preiskava je pokazala, da bil v večini primerov subjekt, ki je uveljavljal subvencijo (v nadaljnjem besedilu: upravičenec), pripravljavec mešanic/trgovec s trošarinskimi obveznostmi, na primer petrokemična družba.
the investigation showed that in the majority of cases the one claiming the subsidy ('the claimant') was a blender/trader with excise tax liabilities such as a petrochemical company.
Dernière mise à jour : 2014-11-21
Fréquence d'utilisation : 1
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