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member states should be given the option of neutralising the impact of changes in the vat rate on the overall minimum excise duty;
države članice morajo imeti možnost nevtralizirati vpliv, ki ga imajo spremembe stopnje ddv na celotno najnižjo trošarino;
whereas for the completion on 1 january 1993 of an internal market without frontiers it is necessary to establish an overall minimum excise duty for cigarettes;
ker je za vzpostavitev notranjega trga brez meja na dan 1. januarja 1993 treba določiti najnižjo skupno trošarino za cigarete;
harmonisation of the minimum excise duty rates for diesel fuel and unleaded petrol should also be staggered.
usklajevanje minimalnih stopenj trošarine za dizelsko gorivo in neosvinčen bencin mora biti prav tako postopno.
most member states also use a minimum excise tax, in addition to the ad valorem and specific excise duties.
večina držav članic poleg trošarine ad valorem in specifične trošarine uporablja tudi minimalno trošarino.
3.2 to increase minimum excise duty for cigarettes in line with internal market price harmonisation and health considerations.
3.2 zaradi cenovne uskladitve na notranjem trgu in zdravstvenih vidikov je treba povečati najnižjo stopnjo trošarine za cigarete.
the eu energy taxation directive15 sets minimum excise duty rates, but nearly all member states choose to set higher rates.
direktiva eu o obdavčitvi energije15 določa minimalne stopnje trošarin, vendar so se skoraj vse države članice odločile za določitev višjih stopenj.
for the proper functioning of the internal market, it is necessary to establish minimum excise duties for all categories of manufactured tobacco.
za pravilno delovanje notranjega trga je treba določiti najnižje trošarine za vse vrste tobačnih izdelkov.
it would thus be ill-advised to adopt decisions and increases of the eu minimum excise requirements that would further deepen this problem.
zato bi bilo nespametno sprejeti povečanje najnižje stopnje trošarine v celotni eu, ki bi ta problem še dodatno zaostrilo.
therefore, as from 31 december 2003, the minimum excise duty for heavy fuel no longer applies to fuel used in the production of alumina.
zato se od 31. decembra 2003 za gorivo, uporabljeno v proizvodnji aluminijevega oksida, ne uporablja več najnižja trošarinska stopnja za težko gorivo.
however, a minimum excise tax can be also set – its importance then increases with the increase of the ad valorem proportion of the total combined tax rate.
vendar se lahko določi tudi najnižja trošarina, katere pomen se nato veča z večanjem deleža ad valorem skupne kombinirane davčne stopnje.
hence, as from 31 december 2003, when that directive became applicable, there has no longer been any minimum excise duty for heavy fuel used in the production of alumina.
zato od 31. decembra 2003, ko se je ta direktiva začela uporabljati, ni bilo več najnižje trošarine za težka goriva, uporabljena v proizvodnji aluminijevega oksida.
if relatively expensive cigarettes are more popular in a certain country, then the minimum excise duty calculated using weighted average price as a benchmark would be smaller than excise duty calculated using mppc.
Če so razmeroma drage cigarete v določeni državi bolj priljubljene, je najnižja trošarina, izračunana s tehtano povprečno ceno kot referenčno vrednostjo, nižja kot trošarina, izračunana na podlagi npcr.
subject to paragraphs 3, 4 and 5 of this article and the second subparagraph of article 7(1), member states may levy a minimum excise duty on cigarettes.
ob upoštevanju odstavkov 3, 4 in 5 tega člena ter drugega pododstavka člena 7(1) lahko države članice obračunajo najnižjo trošarino za cigarete.
1.5 the eesc recommends that the proposed eur 90 minimum excise should be reduced or the four year period should be extended to 8 years (january 1, 2018).
1.5 eeso priporoča, da se predlagana najnižja stopnja trošarin v višini 90 eur zmanjša ali štiriletno obdobje podaljša na osem let (do 1. januarja 2018).
it is proposed to increase minimum excise duty on jan. 1, 2014 from eur 64 to eur 90 per 1000 cigarettes and the proportional minimum from 57% to 63% of weighted price average.
v skladu s predlogom naj bi se 1. januarja 2014 najnižja stopnja trošarine povečala s 64 eur na 90 eur za 1000 cigaret, najnižja proporcionalna zahteva pa s 57 % na 63 % tehtane povprečne cene.
"the eesc recommends that the proposed eur 90 minimum excise should be reduced and/or the four year period should be extended to 8 years (january 1, 2018).
eeso priporoča, da se predlagana najnižja stopnja trošarin v višini 90 eur zmanjša in/ali štiriletno obdobje podaljša na osem let (do 1. januarja 2018).
where the application of those two elements does not yield enough tax, eu law allows italy to set and collect a fixed amount of euros (the so-called minimum excise duty).
Če uporaba obeh elementov ne prinese dovolj davka, zakonodaja eu italiji dopušča, da uvede in pobere določen znesek v evrih (tako imenovano minimalno trošarino).
