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kršitev člena 239 czs
infringement of article 239 of the ccc
Son Güncelleme: 2014-02-06
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1, v nadaljevanju: czs) določa:
1) (‘the ccc’) states:
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Člen 239 czs zasleduje dve vrsti ciljev.
article 239 of the ccc pursues two different aims.
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kot pri tej določbi gre pri členu 239 czs za generalno klavzulo,
like that earlier provision, article 239 of the ccc is also a general equitable provi-
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106, kot odločilno določbo izključno ali pretežno omenjajo člen 239 czs.
106, mention solely or mainly article 239 of the ccc as the relevant provision.
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1, v nadaljevanju: uredba za izvajanje czs) določa:
1, ‘the ccc implementing regulation’) provides:
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iz navedenega sledi, da ta neizpolnitev obveznosti komisije utemeljuje poseben primer v smislu člena 239 czs.
it follows that that failure to fulfil obligations on the part of the commission constitutes a special situation for the purposes of article 239 of the ccc.
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pravo skupnosti pa v skladu s členom 904 uredbe za izvajanje czs za tako posebno okoli�čino izrecno ne priznava
in any event, pursuant to article 904 of the ccc implementing regulation, community law expressly does not recognise as
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drugače, tudi predložitev lažnih, ponarejenih ali neveljavnih potrdil sama po sebi ne utemeljuje posebnega primera v smislu člena 239 czs.
in other words, the presentation of forged, falsified or invalid certificates does not per se constitute a special situation for the purposes of article 239 of the ccc.
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dolžnik ima v skladu s členom 239 czs pravico do povračila ali odpusta carine, če sta izpolnjena dva pogoja, in sicer obstoj posebnega primera in neobstoj malomarnosti in goljufivega ravnanja stranke.
under article 239 of the ccc, the person liable is entitled to repayment or remission of customs duty provided that two conditions are met, namely the existence of a special situation and the absence of obvious negligence or deception on his part.
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glej tudi odločbo 94/662/es komisije z dne 27. julija 1994 o vpisu czs-udeležbe k izdajam obveznic podjetja air france (ul l 258, 6.10.1994, str. 26).
see also commission decision 94/662/ec of 27 july 1994 concerning the subscription by cdc participations to bonds issued by air france (oj l 258, 6.10.1994, p. 26).
Son Güncelleme: 2014-11-05
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