FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: the following paragraph shall be inserted in Article 28:
Czech: V článku 28 se vkládá nový odstavec, který zní:
Slovak: v článku 28 sa vkladá tento odsek:
Polish: w art. 28 dodaje się ustęp w brzmieniu:
Hungarian: a 28. cikk a következő bekezdéssel egészül ki:
Slovenian: v členu 28 se doda naslednji odstavek:
Romanian: La articolul 28 se inserează următorul alineat:
Estonian: Artiklit 28 täiendatakse järgmise lõikega:
Lithuanian: 28 straipsnis papildomas šia pastraipa:
Maltese: il-paragrafu li ġej għandu jidħol fl-Artikolu 28:
English: Whereas, in accordance with Article 32 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax:
Slovenian: ker mora v skladu s členom 32 Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih — Skupni sistem davka na dodano vrednost:
Latvian: tā kā saskaņā ar 32. pantu Padomes 1977. gada 17. maija Sestajā direktīvā 77/388/EEK par to, kā saskaņojami dalībvalstu likumi par apgrozījuma nodokļiem — kopēja pievienotās vērtības nodokļu sistēma:
Maltese: Billi, skond L-Artikolu 32 tas-Sitt Direttiva tal-Kunsill 77/388/KEE tas-17 ta' Mejju 1977 dwar l-armonizzazzjoni tal-liġijiet ta' l-Istati Membri dwar taxxi fuq il-qligħ- Sistema komuni tat-taxxa fuq il-valur miżjud:
English: in Article 11 (a) the following paragraph shall be added to Title A:
Latvian: Direktīvas 11. pantā a) A daļai pievieno šādu punktu:
English: Supplies of new means of transport within the meaning of Article 28a (2) (b) that are carried out under the conditions specified in
Latvian: Uz jaunu transportlīdzekļu piegādēm 28.a panta 2. punkta b) apakšpunkta nozīmē, ko veic saskaņā ar 28.c panta A daļas noteikumiem, neattiecina šo īpašo režīmu;
English: Article 28c (A) shall be excluded from these special arrangements; (b) the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer;
Latvian: nodoklis, kas jāmaksā par katru a) apakšpunktā minēto piegādi, līdzinās tai nodokļa summai, kas būtu jāmaksā, ja šai piegādei būtu piemērojams parastais pievienotās vērtības nodokļa uzlikšanas režīms, no kuras atņemta pievienotās vērtības nodokļa summa, ko uzskata par iekļautu transportlīdzekļa iepirkuma cenā, ko maksā tirgotājs nodokļa maksātājs;
English: pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas
Latvian: attēli, kolāžas un līdzīgas dekoratīvas plāksnes, gleznas un zīmējumi, ko pilnībā ar roku veicis mākslinieks, kas nav plāni un zīmējumi arhitektūras, inženiertehniskiem, rūpniecības, komerciāliem, topogrāfiskiem vai līdzīgiem mērķiem, ar roku dekorēti rūpniecības izstrādājumi, teātra dekorācijas, studijas foni vai līdzīgi apgleznoti audekli
English: (CN code 9701),
Latvian: (muitas nomenklatūras kods 9701),
English: original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process
Latvian: oriģinālgravīras, estampi un litogrāfijas, kas ir ierobežotā skaitā autora izgatavoti novilkumi, melnbalti vai krāsaini, no vienas vai vairākām platēm, ko pilnībā ar roku veicis mākslinieks, neatkarīgi no viņa izmantotā procesa vai materiāla, bet neizmantojot nekādus mehāniskus vai fotomehāniskus procesus
English: (CN code 9702 00 00),
Latvian: (muitas nomenklatūras kods 97020000),
English: sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title
Latvian: skulptūru lējumi, kas veikti ne vairāk kā astoņos eksemplāros un ko ir pārraudzījis mākslinieks vai viņa tiesību mantinieki
English: (CN code 9703 00 00);
Latvian: (muitas nomenklatūras kods 97030000);
English: postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender
Latvian: pastmarkas vai zīmogmarkas, pasta zīmogu nospiedumi, pirmās dienas aploksnes, pasta sūtījumi ar iepriekš uzspiestu vērtszīmi un līdzīgi sūtījumi, frankēti vai, ja tie nav frankēti, tad tādi, kas nav likumīgi maksāšanas līdzekļi un nav domāti izmantošanai par likumīgiem maksāšanas līdzekļiem
English: (CN code 9704 00 00),
Latvian: (muitas nomenklatūras kods 97040000);
English: collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest
Latvian: kolekcijas vai kolekciju priekšmeti, kas izraisa interesi no zooloģijas, botānikas, mineraloģijas, anatomijas, vēstures, arheoloģijas, paleontoloģijas, etnografijas vai numismātikas viedokļa
English: (CN code 9705 00 00);
Latvian: (muitas nomenklatūras kods 97050000);
English: "antiques" shall mean objects other than works of art or collectors' items, which are more than 100 years old
Latvian: "senlietas" ir priekšmeti, kas vecāki par 100 gadiem un nav mākslasdarbi vai kolekciju priekšmeti
English: (CN code 9706 00 00).'
Latvian: (muitas nomenklatūras kods 97060000).
English: 'ANNEX I WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES For the purposes of this Directive:
Slovenian: PRILOGA I UMETNIŠKI PREDMETI, ZBIRKE IN STARINE Za namene te direktive:
Maltese: L-ANNESS I XOGĦLIJIET TA' L-ARTI, OĠĠETTI TAL-KOLLEZZJONI JEW ANTIKITAJIET GĦALL-FINIJIET TA' DIN ID-DIRETTIVA:
English: By way of derogation from paragraphs 1, 2 and 3, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may, where they avail themselves of the option provided for in Title B (6), provide that, for the transactions referred to in the second subparagraph of Article 12 (3) (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1, 2 and 3.
Slovenian: Z odstopanjem od odstavkov 1, 2 in 3 lahko države članice, ki 1. januarja 1993 niso uporabljale možnosti iz tretjega pododstavka člena 12(3)(a), kadar uporabijo možnost iz Naslova B(6), za transakcije iz drugega pododstavka člena 12(3)(c) določijo, da je davčna osnova enaka delu zneska, ki se določi v skladu z odstavki 1, 2 in 3.
English: By way of derogation from paragraphs 1 to 4, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may provide that for imports of the works of art, collectors' items and antiques defined in Article 26a (A) (a), (b) and (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1 to 4.
Slovenian: Z odstopanjem od odstavkov 1 do 4 lahko države članice, ki 1. januarja 1993 niso uporabljale možnosti iz tretjega pododstavka člena 12(3)(a) določijo, da je davčna osnova za uvoz umetniških predmetov, zbirk in starin iz člena 26a(A)(a), (b) in (c) enaka delu zneska, ki se določi v skladu z odstavki 1 do 4.
English: '(c) Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with the third paragraph of (a) shall also apply to imports of works of art, collectors' items and antiques as referred to in Article 26a (A) (a), (b) and (c).
Slovenian: "(c) Države članice lahko določijo, da se nižja stopnja ali ena od nižjih stopenj, ki jih uporabljajo v skladu s tretjim odstavkom (a), uporablja tudi za uvoz umetniških predmetov, zbirk in starin iz člena 26a(A)(a), (b) in (c).
English: Where they avail themselves of this option, Member States may also apply the reduced rate to supplies of works of art, within the meaning of Article 26a (A) (a):
Slovenian: Kadar države članice uporabijo to možnost, lahko nižjo stopnjo uporabljajo tudi za dobave umetniških predmetov v smislu člena 26a(A(a):
English: The taxable dealer may not indicate separately on the invoices which he issues, or on any other document serving as an invoice, tax relating to supplies of goods which he makes subject to the special arrangements for taxing the margin.
Slovenian: Obdavčljiv preprodajalec na računih, ki jih izdaja ali na drugem dokumentu, ki se priznava kot račun, ne sme posebej izkazati davka od dobav blaga, za katere uporablja posebno ureditev obdavčevanja dosežene razlike v ceni.
English: In order to simplify the procedure for charging the tax and subject to the consultation provided for in Article 29, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount of supplies of goods subject to the special arrangements for taxing the margin shall be determined for each tax period during which the taxable dealer must submit the return referred to in Article 22 (4).
Slovenian: Zaradi poenostavitve postopka obračunavanja davka in s pogojem posvetovanja iz člena 29, lahko za določene transakcije ali določene kategorije obdavčljivih preprodajalcev, države članice določijo, da se davčna osnova za dobave blaga po posebni ureditvi obdavčevanja dosežene razlike v ceni, določi za vsako davčno obdobje, v katerem mora obdavčljiv preprodajalec predložiti obračun iz člena 22(4).
English: The taxable dealer may apply the normal value added tax arrangements to any supply covered by the special arrangements pursuant to paragraph 2 or 4.
Slovenian: Obdavčljiv preprodajalec lahko uporablja splošno ureditev davka na dodano vrednost za vsako dobavo, ki se obdavčuje po posebni ureditvi v skladu z odstavkom 2 ali 4.
English: By way of derogation from B, Member States may determine, in accordance with the following provisions, the taxable amount of supplies of second-hand goods, works of art, collectors' items or antiques effected by an organizer of sales by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of:
Slovenian: Z odstopanjem od B lahko države članice v skladu z naslednjimi določbami določijo davčno osnovo za rabljeno blago, umetniške predmete, zbirke ali starine, ki jih organizator prodaje na javni dražbi proda v svojem imenu, v skladu s pogodbo, na podlagi katere se plača provizija od prodaje tega blaga na javni dražbi, za račun:
English: Until a date which may not be later than 30 June 1999, the United Kingdom of Great Britain and Northern Ireland may, for imports of works of art, collectors' items or antiques which qualified for an exemption on 1 January 1993, apply Article 11 (B) (6) in such a way that the value added tax due on importation is, in any event, equal to 2,5 % of the amount determined in accordance with Article 11 (B) (1) to (4).';
Slovenian: Do datuma, ki ne sme biti kasnejši od 30. junija 1999, lahko Združeno kraljestvo Velike Britanije in Severne Irske za uvoz umetniških predmetov, zbirk ali starin, ki so 1. januarja 1993 izpolnjevale pogoje za oprostitev, uporablja člen 11(B)(6) tako, da je davek na dodano vrednost, ki ga je treba plačati pri uvozu, v vsakem primeru enak 2,5 % zneska, ki se določi v skladu s členom 11(B)(1) do (4).";
English: 'This provision may not apply to supplies of second-hand goods, works of art, collectors' items or antiques subject to value added tax in accordance with one of the special arrangements provided for an Article 26a (B) and (C).';
Slovenian: "Ta določba se ne sme uporabljati za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, ki se obdavčujejo z davkom na dodano vrednost po eni od posebnih ureditev iz člena 26a(B) in (C).";
English: the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer; (c) the tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer shall be calculated according to the following method: - the purchase price to be taken into account shall be the purchase price within the meaning of Article 26a (B) (3), - that purchase price paid by the taxable dealer shall be deemed to include the tax that would have been due if the taxable dealer's supplier had subjected the supply to the normal value added tax arrangements,
Slovenian: dolgovani davek za vsako dobavo iz (a) je enak znesku davka, ki bi ga bilo treba plačati, če bi se od dobave obračunaval davek na dodano vrednost po splošni ureditvi, zmanjšan za znesek davka na dodano vrednost, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno vrednost prevoznih sredstev; (c) davek, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno ceno prevoznih sredstev, se izračuna po naslednji metodi: - nabavna cena, ki se upošteva je nabavna cena v smislu člena 26a(B)(3), - šteje se, da nabavna cena, ki jo plača obdavčljiv preprodajalec, vključuje davek, ki bi ga bilo treba plačati, če bi dobavitelj, od katerega je preprodajalec prevozno sredstvo prejel, uporabil splošno ureditev davka na dodano vrednost,
English: the tax due in respect of each supply as referred to in (a), determined in accordance with the provisions of (b), may not be less than the amount of tax that would be due if that supply had been subject to the special arrangements for taxing the margin in accordance with Article 26a (B) (3).
Slovenian: dolgovani davek za vsako dobavo iz (a) določen v skladu z določbami (b), ne sme biti nižji od zneska davka, ki bi ga bilo treba plačati, če bi se za dobavo uporabljal posebna ureditev obdavčevanja dosežene razlike v ceni v skladu s členom 26a(B)(3).
English: Member States may take measures concerning the right to deduct value added tax in order to avoid the taxable dealers concerned enjoying unjustified advantages or sustaining unjustified loss.
Slovenian: Države članice lahko sprejmejo ukrepe glede pravice do odbitka davka na dodano vrednost, da bi preprečile neupravičene ugodnosti ali neupravičeno škodo obdavčljivih preprodajalcev.
English: Acting unanimously on a proposal from the Commission, the Council may authorize any Member State to introduce particular measures for the purpose of combating fraud, by providing that the tax due in application of the arrangements for taxing the profit margin provided for in Article 26a (B) cannot be less than the amount of tax which would be due if the profit margin were equal to a certain percentage of the selling price.
Slovenian: Svet lahko na predlog Komisije soglasno dovoli katerikoli državi članici, da uvede posebne ukrepe za preprečevanje goljufij, tako da določi, da davek, ki ga je treba plačati pri uporabi teh postopkov za obdavčevanje dosežene razlike v ceni iz člena 26a(B), ne more biti nižji od zneska davka, ki bi ga bilo treba plačati, če bi bila razlika v ceni enaka določenemu odstotku prodajne cene.
English: original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00);
Slovenian: izvirne plastike in kipi iz kakršnegakoli materiala, ki so v celoti ročno delo umetnika, skulpturni odlitki, katerih izdelava je omejena na osem kopij in jo nadzoruje avtor ali njegov zakoniti naslednik (oznaka KN 97030000);
English: on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989,
Slovenian: izjemoma in v primerih, ki jih določijo države članice, se lahko za skulpturne odlitke, izdelane pred 1. januarjem 1989, omejitev osem kopij prekorači,