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remissions and repayments
1 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
In the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed unless the provisions contemplated have been previously approved for a limited period by a European decision adopted by the Council on a proposal from the Commission.
(3) Pri izvozu v druge države članice se ne smejo odobriti odpustitve in povračila drugih dajatev, razen prometnih davkov, trošarin in drugih oblik posrednega obdavčenja, niti ni dovoljeno uvajati izravnalnih dajatev ob uvozu iz držav članic, razen če so bile predvidene določbe predhodno odobrene za omejeno obdobje z evropskim sklepom, ki ga je Svet sprejel na predlog Komisije.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-34
"repayment" means the refund, in whole or in part, of duties and taxes paid on goods and the remission, in whole or in part, of duties and taxes where payment has not been made;
"povračilo" pomeni celotno ali delno povrnitev dajatev in davkov, ki so bili plačani za blago, ter celotno ali delno odpustitev dajatev in davkov, ki še niso bili plačani;
3 Končna redakcija
DRUGO
In the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed unless the measures contemplated have been previously approved for a limited period by the Council acting by a qualified majority on a proposal from the Commission.
Pri izvozu v druge države članice se ne smejo odobriti odpustitve in povračila drugih dajatev, razen prometnih davkov, trošarin in drugih oblik posrednega obdavčenja, niti ni dovoljeno uvajati izravnalnih dajatev ob uvozu iz držav članic, razen če ni Svet na predlog Komisije s kvalificirano večino predhodno odobril predvidenih ukrepov za omejeno obdobje.
4 Končna redakcija
DRUGO
repayment and remission of duties shall be effected under the conditions of Community legislation.
Povračilo in odpust dajatev se izvede v skladu s pogoji iz zakonodaje Skupnosti.
5 Končna redakcija
DRUGO
However, where the duties of which repayment or remission is requested relate to a customs debt which was incurred before the date of accession, the repayment and remission of duties shall be effected under the conditions in force in the new Member State concerned, by it and at its own expense.
Če pa se dajatve, katerih povračilo ali odpust se zahteva, nanašajo na carinski dolg, ki je nastal pred dnem pristopa, povračilo in odpust dajatev izvede zadevna nova država članica na lastne stroške v skladu s pogoji, ki veljajo v njej.
6 Končna redakcija
CELEX: 31980D0391
Any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted at exportation, must be paid.
Kakršne koli zneske, obračunane zaradi povračila, odpusta, ali pogojne oprostitve plačila dajatev in davkov, ali kakršnih koli subvencij ali drugih zneskov, odobrenih pri izvozu, je treba plačati.
7 Končna redakcija
CELEX: 31980D0391
Any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted at exportation, must be paid;
Kakršne koli zneske obračunane zaradi povračila ali odpusta, ali pogojne oprostitve plačila dajatev in davkov, ali kakršnih koli subvencij ali drugih zneskov, odobrenih pri izvozu, je treba plačati;
8 Končna redakcija
CELEX: 32002R0444
In Annex 111, point B.12 of the Notes on the back of the "Application for repayment/remission", the symbols and national currencies shall be replaced by the following: "- EUR: euro
V Prilogi 111, točka B.12 navodil na hrbtni strani "Zahtevka za povračilo/odpust" se kratice in nacionalne valute nadomestijo z naslednjim: "- EUR: evro
9 Končna redakcija
DRUGO
The procedures governing repayment and remission of duty laid down in Articles 235 to 242 of Regulation (EEC) No 2913/92 and Articles 877 to 912 of Regulation (EEC) No 2454/93 shall apply to the new Member States subject to the following specific provisions:
Postopki, ki urejajo povračilo in odpust dajatev iz členov od 235 do 242 Uredbe (EGS) št. 2913/92 in iz členov od 877 do 912 Uredbe (EGS) št. 2454/93 se za nove države članice uporabljajo ob upoštevanju naslednjih posebnih določb:
10 Končna redakcija
gospodarstvo
CELEX: 31999R0800
Refunds may not be granted on products re-exported pursuant to Article 883 of Regulation (EEC) No 2454/93 except where applications for repayment or remission of the import duties are subsequently rejected and where the other conditions on the granting of refunds are fulfilled.
Nadomestilo se ne more odobriti za proizvode, ki se ponovno izvozijo v skladu s členom 883Uredbe (EGS) št. 2445/93, razen če je bil zahtevek za povračilo ali odpust uvoznih dajatev zavrnjen in če so izpolnjeni drugi pogoji za odobritev nadomestila.
11 Končna redakcija
EU
DRUGO: TRANS
(2) Notwithstanding the provision of paragraph (1) the goods shall be presented to the customs authorities and the customs procedures, prescribed by the regulations, shall be carried out in the case of placing domestic goods intended for export, if with the placing of goods into the economic zone some other customs procedure is concluded for these goods, except when the customs regulations which apply to this procedure define that the goods do not have to be presented to the customs authorities and if the placing of goods into the economic zone these goods meet the conditions for repayment or remission of import charges.
(2) Ne glede na določilo prejšnjega odstavka mora biti blago predloženo carinskim organom ter izpeljani s predpisi predvideni carinski postopki, če gre za vnos domačega blaga namenjenega izvozu, če se z vnosom blaga v ekonomsko cono zaključi kateri drug carinski postopek za to blago, razen če je s carinskimi predpisi, ki urejajo ta postopek, določeno, da blaga ni treba predložiti carinskim organom ter če z vnosom blaga v ekonomsko cono blago izpolni pogoje za povračilo oziroma odpust plačila uvoznih dajatev.
12 Pravna redakcija
promet
CELEX: 21973A0630(01)
As regards trade between the Community and Turkey, and in the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports may not be granted, and countervailing charges in respect of imports may not be imposed, unless the measures contemplated have been approved in advance by the Council of Association and for a limited period.
V trgovini med Skupnostjo in Turčijo in v primeru drugih dajatev, razen prometnega davka, se pri izvozu ne smejo odobriti trošarine in druge oblike posredne obdavčitve, odpustitve ali povračila, ne smejo se uvesti nobene izravnalne dajatve za uvoz, razen če je ukrepe, o katerih se razmišlja, vnaprej odobril Pridružitveni svet in se uvedejo samo za omejen čas.
13 Pravna redakcija
DRUGO
Whereas the right to a hearing, on the part of persons affected by a decision on post-clearance entry in the accounts of import or export duties and of applicants for repayment or remission of import or export duties, should be safeguarded;
ker je treba zavarovati pravico do zaslišanja oseb, na katere se nanaša odločba o naknadni vknjižbi uvoznih ali izvoznih carin ali odločba za povračilo ali odpust uvoznih ali izvoznih carin;
14 Pravna redakcija
DRUGO
Where products are subject on export to presentation of an export licence and the competent authorities accept the reexport declaration before deciding on the application for repayment or remission of import duties, an export licence must be produced.
Če je za proizvode ob izvozu treba predložiti izvozno dovoljenje in pristojni organi sprejmejo deklaracijo o ponovnem izvozu preden odločijo o zahtevku za povračilo ali odpust uvoznih dajatev, je treba predložiti izvozno dovoljenje.
15 Pravna redakcija
DRUGO
Whereas it is appropriate, in order to facilitate trade activities, in certain limited cases, not to require re-export of goods for which a repayment or a remission of import duties is granted and to permit their placing under the customs warehousing arrangements, or in a free zone or free warehouse;
ker je treba poenostaviti trgovske dejavnosti, naj se v nekaterih omejenih primerih ne zahteva ponovni izvoz blaga, za katero je odobreno povračilo ali odpust uvoznih dajatev, in naj se dovoli vnos v postopek carinskega skladiščenja ali v prosto cono ali prosto skladišče;
16 Pravna redakcija
DRUGO
Where, at any time in the procedure provided for in Articles 906 and 907, the Commission intends to take a decision unfavourable towards the applicant for repayment or remission, it shall communicate its objections to him/her in writing, together with all the documents on which it bases those objections.
Če namerava Komisija kadarkoli v postopku iz členov 906 in 907 sprejeti odločbo, ki je za vložnika zahtevka za povračilo ali odpust neugodna, mu pisno sporoči svoje ugovore skupaj z vsemi dokumenti, na katerih ugovori temeljijo.
17 Pravna redakcija
DRUGO
Whereas it is appropriate to rationalise the procedures to be implemented at Community level concerning, on the one hand, situations not necessitating a subsequent entry in the accounts of import duties or export duties and, on the other hand, requests for repayment or remission of import or export duties;
ker je ustrezno racionalizirati postopke za izvajanje na ravni Skupnosti v zvezi s situacijami, ki jih pozneje ni treba vnesti v obračune uvoznih ali izvoznih carin po eni strani, po drugi strani pa zahtev za povračilo ali odpust uvoznih ali izvoznih dajatev;
18 Pravna redakcija
DRUGO
An export licence shall not be required and may not be produced at the time of acceptance of the reexport declaration for products for which the exporter provides proof that a favourable decision for repayment or remission of import duties has been given in respect of such products under Title VII, Chapter 5 of Regulation (EEC) No 2913/92.
Izvozno dovoljenje se ne zahteva in ga ni treba predložiti ob prevzemu deklaracije o ponovnem izvozu za proizvode, za katere izvoznik predloži dokazila, da je bila izdana pozitivna odločba za povračilo ali odpust uvoznih dajatev za takšne proizvode po poglavju 5 naslova VII Uredbe (EGS) 2913/92.
19 Pravna redakcija
CELEX: 32003R0881
Accordingly, Article 900(2) should not automatically require the re-export of goods entitled to repayment or remission under Article 900(1) and should permit the goods to be destroyed or to be placed under the Community external transit procedure or the customs warehousing procedure or in a free zone or free warehouse, instead of being re-exported.
V skladu s tem člen 900(2) ne bi smel samodejno zahtevati ponovnega izvoza blaga, ki je upravičeno do povrnitve ali odpustitve po členu 900(1), ampak naj dovoli, da se blago uniči ali da v zunanji Skupnostni tranzitni postopek ali v postopek carinskega skladiščenja v prosti coni ali prostem skladišču namesto ponovnega izvoza.
20 Pravna redakcija
CELEX: 32003R0881
"2. Repayment or remission of import duties in the cases referred to in paragraph 1(c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the supervision of the customs authorities.
"2. Povrnitev ali odpustitev uvoznih dajatev v primerih iz odstavka 1(c) in (f) do (n) je, razen v primeru blaga, uničenega na ukaz javnega organa ali brezplačno dostavljenega dobrodelnim ustanovam, ki delujejo v Skupnosti, pogojena s ponovnim izvozom blaga s carinskega ozemlja Skupnosti pod nadzorom carinskih organov.
21 Pravna redakcija
DRUGO
'However, except if the decision-making customs authority is in doubt, it can decide itself to grant repayment or remission of the duties in cases in which it considers that the conditions laid down in Article 239(1) of the Code are fulfilled, provided that the amount concerned per operator in respect of one or more import or export operations, but arising from one and the same special situation, is less than ECU 50 000'.
"Razen če je carinski organ, ki sprejema odločitve, v dvomu, lahko sam odloči o tem, da odobri povračilo ali odpust dajatev, kadar meni, da so pogoji, določeni v členu 239(1) zakonika, izpolnjeni, če je ta znesek na udeleženca v zvezi z eno ali več uvoznih ali izvoznih operacij, ki pa izvirajo iz istega posebnega položaja, nižji od 50.000 ekujev".
22 Pravna redakcija
DRUGO
'Where the Commission has communicated its objections to the applicant for repayment or remission, in accordance with Article 906a, the nine-month deadline shall be extended by a period equivalent to that between the date on which the Commission sent the objections and the date on which it received the answer of the interested party or, in the absence of an answer, the date of the expiry of the period which was given to him/her to give his/her point of view'.
"Kadar je Komisija vložniku zahtevka sporočila svoje ugovore za povračilo ali odpust skladno s členom 906a, se devetmesečni rok podaljša za dobo, enako tisti med datumom, na katerega je Komisija poslala ugovore, in datumom, na katerega je prejela odgovor zainteresirane stranke, ali, če odgovora ni bilo, datumom izteka dobe, ki ji je bila dana, da poda svoje stališče".
23 Prevajalska redakcija
izobraževanje
CELEX: 31992R2913
REPAYMENT AND REMISSION OF DUTY
POVRAČILO IN ODPUST DAJATEV
24 Prevajalska redakcija
izobraževanje
CELEX: 31994D0798
REPAYMENT OR REMISSION OF IMPORT DUTIES AND TAXES
POVRAČILO ALI ODPUST UVOZNIH DAJATEV IN DAVKOV
25 Prevajalska redakcija
izobraževanje
CELEX: 32003R1335
The customs authority and the person applying for repayment or remission shall be notified accordingly.
Komisija o tem uradno obvesti carinski organ in osebo, ki prosi za povrnitev ali opustitev dajatev.
26 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Application for repayment or remission of import or export duties, hereinafter referred to as 'application for repayment or remission', shall be made by the person who paid or is liable to pay those duties, or the persons who have taken over his rights and obligations.
Zahtevek za povračilo ali odpust uvoznih ali izvoznih dajatev, v nadaljevanju "zahtevek za povračilo ali odpust", vloži oseba, ki je plačala ali mora plačati te dajatve, oziroma osebe, ki so prevzele njene pravice in obveznosti.
27 Prevajalska redakcija
izobraževanje
CELEX: 32003R1335
The customs authority and the person applying for repayment or remission shall be notified of the dates on which investigations are opened and closed.
Carinski organ in osebo, ki prosi za povrnitev ali opustitev, je treba obvestiti o datumih, ko so se preiskave začele in ko so se zaključile.
28 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Without prejudice to Article 882, application for repayment or remission shall be made, in one original and one copy, on a form conforming to the specimen and provisions in Annex 111.
Brez poseganja v člen 882 se zahtevek za povračilo ali odpust predloži v izvirniku in kopiji na obrazcu, ki ustreza vzorcu in določbam iz Priloge 111.
29 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
the grounds for repayment or remission of the import or export duties and a reference to the corresponding article of the Code and, where appropriate, the corresponding article of this Title;
navedbo razloga za povračilo ali odpust uvoznih ali izvoznih dajatev z navedbo ustreznega člena zakonika in, če je potrebno, ustreznega člena tega naslova;
30 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
In the cases referred to in paragraph 1 (h) and (i), repayment or remission of import duties shall be conditional on re-export of the goods to the original supplier or to another address specified by him.
V primerih iz odstavka 1(h) in (i) se povračilo ali odpust uvoznih dajatev odobri pod pogojem, da je blago ponovno izvoženo prvotnemu dobavitelju ali na naslov, ki ga ta določi.
31 Prevajalska redakcija
izobraževanje
CELEX: 31994D0798
Where postal items are not delivered to or are refused by the addressee, repayment or remission of import duties and taxes shall be granted upon request in respect of goods contained therein provided that the goods are:
Če se poštne pošiljke ne dostavijo naslovniku ali jih ta zavrne, se na zahtevo za blago v pošiljkah odobri povračilo ali odpust uvoznih dajatev in davkov, pod pogojem, da se to blago:
32 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
When the decision-making customs authority possesses all the necessary particulars, it shall give its decision in writing on the application for repayment or remission in accordance with Article 6 (2) and (3) of the Code.
Carinski organ odločanja odloči pisno o zahtevku za povračilo ali odpust v skladu s členom 6(2) in (3) zakonika, ko pridobi vse potrebne podatke.
33 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Without prejudice to Article 883 and until a decision has been taken on the application for repayment or remission, the goods in respect of which repayment or remission of duties has been requested may not be transferred to a location other than that specified in the said application unless the applicant notifies in advance the customs office referred to in Article 879, which shall in turn inform the decision-making customs authority.
Dokler o zahtevku za povračilo ali odpust ni odločeno, blaga, na katerega se nanaša znesek dajatev, za katere se zaprosi povračilo ali odpust, brez poseganja v člen 883 ni dovoljeno prenesti na drug kraj, kakor je določen v tem zahtevku, če vložnik zahtevka o tem prej ni obvestil carinskega urada iz člena 879 in te premestitve ni sporočil carinskemu organu odločanja.
34 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
the term "repayment of import duties and taxes" means the refund, in whole or in part, of import duties and taxes paid on goods declared for home use and the remission, in whole or in part, of such duties and taxes where payment has not been made;
izraz "povračilo uvoznih dajatev in davkov" pomeni vračilo uvoznih dajatev in davkov, v celoti ali delno, za blago, prijavljeno za domačo uporabo, in odpustitev, v celoti ali delno, tistih dajatev in davkov, ki še niso bili plačani;
35 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
The request shall be accompanied by originals or copies of the application for repayment or remission and of all documents necessary to enable the supervising customs office to obtain the information or carry out the checks requested.
K temu se morajo v izvirniku ali kot kopija priložiti zahtevek za povračilo ali odpust in vsi dokumenti, ki jih nadzorni carinski urad potrebuje zaradi pridobivanja podatkov ali opravljanja zahtevanih kontrol.
36 Prevajalska redakcija
izobraževanje
CELEX: 32000R1291
Where products are subject on export to presentation of an export licence and the competent authorities accept the re-export declaration before deciding on the application for repayment or remission of import duties, an export licence must be produced.
Če je za proizvode ob izvozu treba predložiti izvozno dovoljenje in pristojni organi sprejmejo deklaracijo o ponovnem izvozu preden odločijo o zahtevku za povračilo ali odpust uvoznih dajatev, je treba predložiti izvozno dovoljenje.
37 Prevajalska redakcija
izobraževanje
CELEX: 32003R1335
The dossier shall also include a statement, signed by the applicant for repayment or remission, certifying that he has read the dossier and either stating that he has nothing to add or listing all the additional information that he considers should be included.
Dokumentacija mora prav tako vsebovati izjavo, ki jo podpiše vlagatelj za povrnitev dajatev ali opustitev, s katero potrjuje, da je dokumentacijo prebral in navede, da bodisi nima ničesar dodati, ali pa navede vse tiste podatke, za katere meni, da jih je treba vključiti.
38 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Where an application for repayment or remission relates to a case where supplementary information must be obtained or where the goods must be examined in order to ensure that the conditions for repayment or remission laid down in the Code and in this Title are satisfied, the decision-making customs authority shall adopt the measures necessary to that end, if necessary by requesting the assistance of the supervising customs office, specifying the nature of the information to be obtained or of the checks to be carried out.
Če se zahtevek za povračilo ali odpust nanaša na primer, za katerega je treba pridobiti dodatne podatke ali opraviti pregled blaga, predvsem zato, da se zagotovi izpolnjevanje pogojev, predvidenih v zakoniku in v tem naslovu glede upravičenosti do povračila ali odpusta, sprejme carinski organ odločanja vse potrebne ukrepe za ta namen in po potrebi nadzornemu carinskemu uradu pošlje zahtevek z natančno navedbo vrste podatkov, ki jih je treba pridobiti, ali pregledov, ki jih je treba opraviti.
39 Prevajalska redakcija
izobraževanje
CELEX: 32003R1335
the following two paragraphs are added:"Where a request is submitted for repayment or remission under Article 236 of the Code in conjunction with Article 220(2)(b) of the Code, subparagraph (b) of the first paragraph of this Article and Articles 871 to 876 shall apply mutatis mutandis.
"Če se predloži zahtevek za povrnitev ali opustitev po členu 236 Zakonika v povezavi s členom 220(2)(b) Zakonika, se smiselno uporabijo pododstavek (b) prvega odstavka tega člena in členi od 871 do 876.
40 Prevajalska redakcija
izobraževanje
CELEX: 32003R1335
Where it is established by the decision referred to in Article 907 that the circumstances under consideration justify repayment or remission, the Commission may specify the conditions under which the Member States may repay or remit duties in cases involving comparable issues of fact and of law."
Če se v odločitvi, navedeni v členu 907 ugotovi, da obravnavane okoliščine utemeljujejo povrnitev ali opustitev, lahko Komisija opredeli pogoje, pod katerimi lahko države članice povrnejo ali opustijo dajatve v primerih, ko gre za primerljiva vprašanja dejstev in zakonodaje."
41 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Where it is established by the decision referred to in Article 907 that the circumstances under consideration justify repayment or remission, the Commission may, under conditions which it shall determine, authorize one or more Member States to repay or remit duties in cases involving comparable issues of fact and of law.
Če iz odločitve iz člena 907 izhaja, da preverjeni posebni položaj upravičuje odobritev povračila ali odpusta, lahko Komisija pod pogoji, ki jih sama določi, pooblasti eno ali več držav članic, da povrnejo ali odpustijo dajatve v primerih, v katerih gre za primerljive dejanske ali pravne značilnosti.
42 Prevajalska redakcija
izobraževanje
CELEX: 31993R3665
The Information Sheet INF 7 referred to in paragraph 1 shall be used where the compensating products obtained from inward processing operations under the drawback system are transferred, without a repayment claim being lodged, to an office of discharge not mentioned in the authorization and are assigned there, either in the unaltered state or after further duly authorized processing, to one of the customs-approved treatments or uses permitting repayment or remission, in accordance with Article 128 (1) of the code.
Informativni list INF 7 iz odstavka 1 se uporabi, kadar so pridobljeni proizvodi, dobljeni po operacijah aktivnega oplemenitenja po sistemu povračil, preneseni, ne da bi bil vložen zahtevek za poplačilo, na urad zaključka, ki ni omenjen v dovoljenju, in so tja dodeljeni v nespremenjenem stanju ali po nadaljnjem pravilno dovoljenem oplemenitenju za eno od carinsko dovoljenih rab ali uporab, ki dovoljujejo povračilo ali odpustitev v skladu s členom 128 (1) zakonika.
43 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
The INF 7 sheet referred to in paragraph 1 shall be used where the compensating products obtained from processing operations under the drawback system are transferred, without a repayment claim being lodged, to a supervising office other than the one where release for free circulation took place and are assigned there, either in the unaltered state or after further duly authorized processing, to one of the customs-approved treatments or uses permitting repayment or remission, in accordance with Article 128 (1) of the Code.
List INF 7 iz odstavka 1 se uporablja, če se pridobljeni proizvodi, ki so rezultat postopkov oplemenitenja po sistemu povračila, brez vložitve zahtevka za povračilo prenesejo do nadzornega urada, pri katerem ni bila opravljena sprostitev v prosti promet, in tam pridobijo, v nespremenjenem stanju ali po zaključku pravilno odobrenih postopkov oplemenitenja, eno od carinsko dovoljenih rab ali uporab, ki dovoljujejo povračilo ali odpust v skladu s členom 128 (1) zakonika.
44 Prevajalska redakcija
izobraževanje
CELEX: 32003R0881
Repayment or remission of import duties in the cases referred to in paragraph 1(c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the supervision of the customs authorities.
Povrnitev ali odpustitev uvoznih dajatev v primerih iz odstavka 1(c) in (f) do (n) je, razen v primeru blaga, uničenega na ukaz javnega organa ali brezplačno dostavljenega dobrodelnim ustanovam, ki delujejo v Skupnosti, pogojena s ponovnim izvozom blaga s carinskega ozemlja Skupnosti pod nadzorom carinskih organov.
45 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
If the customs authorities find that errors in the goods declaration or in the assessment of the import duties and taxes will cause or have caused the collection of an amount of import duties and taxes greater than that legally chargeable they shall repay or remit the amount overcharged, or shall inform the declarant so that he may amend the declaration or lodge a claim for repayment or remission, as the case may be.
Če carinski organi ugotovijo, da bi napake v deklaraciji blaga ali pri odmeri uvoznih dajatev in davkov povzročile ali so že povzročile večji pobrani znesek uvoznih dajatev in davkov, kakor je zakonsko določeno, povrnejo ali odpustijo preveč zaračunani znesek ali pa obvestijo deklaranta, da lahko spremeni deklaracijo ali vloži zahtevek za povračilo ali odpustitev dajatev, odvisno od primera.
46 Prevajalska redakcija
izobraževanje
CELEX: 31998R1677
'However, except if the decision-making customs authority is in doubt, it can decide itself to grant repayment or remission of the duties in cases in which it considers that the conditions laid down in Article 239(1) of the Code are fulfilled, provided that the amount concerned per operator in respect of one or more import or export operations, but arising from one and the same special situation, is less than ECU 50 000`.
Razen če je carinski organ, ki sprejema odločitve, v dvomu, lahko sam odloči o tem ali bo odobril povračilo ali odpust dajatev, kadar meni, da so pogoji, določeni v členu 239(1) zakonika, izpolnjeni, pod pogojem, da je ta znesek na udeleženca v zvezi z eno ali več uvoznih ali izvoznih operacij, ki izvirajo iz istega posebnega položaja, nižji od 50 000 ekujev.
47 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
Without prejudice to paragraph 3, repayment or remission of import duties in the cases referred to in paragraph 1 (c) and (f) to (n) shall, except where the goods are destroyed by order of a public authority or delivered free of charge to charities carrying out their activities in the Community, be conditional upon their re-export from the customs territory of the Community under the supervision of the customs authorities.
Brez poseganja v odstavek 3 je povračilo ali odpust uvoznih dajatev v primerih iz odstavka 1(c) in (f) do (n), razen v primeru uničenja blaga na ukaz državnega organa ali brezplačne dobave dobrodelnim organizacijam, ki svoje dejavnosti izvajajo v Skupnosti, odvisen od njegovega nameravanega ponovnega izvoza s carinskega območja Skupnosti, ki poteka pod nadzorom carinskih organov.
48 Prevajalska redakcija
izobraževanje
CELEX: 31993R2454
If the conditions laid down in the preceding paragraph are not fulfilled, repayment or remission shall nevertheless be granted where the failure to apply the reduced or zero rate of duty to the goods was the result of an error on the part of the customs authorities themselves and the declaration for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the reduced or zero rate.
Vendar se povračilo ali odpust odobri kljub temu, da pogoji, predvideni v prejšnjem pododstavku, niso izpolnjeni, če se znižana dajatev ali stopnja nič zaradi napake carinskih organov ni uporabila za blago, katerega deklaracija za sprostitev v prosti promet je vsebovala vse navedbe in so ji bili priloženi vsi potrebni dokumenti za uporabo znižane dajatve ali stopnje nič.
49 Prevajalska redakcija
izobraževanje
CELEX: 31998R1677
'Where the Commission has communicated its objections to the applicant for repayment or remission, in accordance with Article 906a, the nine-month deadline shall be extended by a period equivalent to that between the date on which the Commission sent the objections and the date on which it received the answer of the interested party or, in the absence of an answer, the date of the expiry of the period which was given to him/her to give his/her point of view`.
Kadar je Komisija vložniku zahtevka sporočila svoje ugovore za povračilo ali odpust skladno s členom 906a, se devetmesečni rok podaljša za dobo, enako tisti med datumom, na katerega je Komisija poslala ugovore, in datumom, na katerega je prejela odgovor zainteresirane stranke, ali, če odgovora ni bilo, datumom izteka dobe, ki ji je bila dana, da poda svoje stališče.
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remissions and repayments