natgillin/translations-raw huggingface dataset:
Articles and equipment for general physical exercise, gymnastics or athletics
Ručni datumari, žigovi ili numeratori i slično; ručne slagaljke i ručni tiskarski setovi
Articles and equipment for sport and outdoor games n.e.s; swimming and paddling pools
Vrpce za pisaće strojeve ili slične vrpce, natopljene tintom ili drukčije pripremljene za davanje otisaka, neovisno o tome jesu li na svitcima ili u patronama ili ne
Protective equipment for sports and games(for example, fencing
Jastučići za žigove, neovisno o tome jesu li natopljeni tintom ili ne, s kutijom ili bez nje
Other:
Džepni upaljači, plinski, nepunjivi
Fishing rods
Džepni upaljači, plinski, punjivi
Fish-hooks, whether or not snelled
Upaljači (osim džepnih plinskih upaljača te kremena i fitilja za barut i eksplozive)
Fishing reels
Dijelovi upaljača, nespomenuti niti uključeni na drugom mjestu
Line fishing tackle n.e.s; fish landing nets, butterfly nets and similar nets; decoys and similar hunting or shooting requisites (excl. decoy calls of all kinds and stuffed birds of heading 9705)
Lule za pušenje, uključujući glave lula, usnici za cigare ili cigarete te njihovi dijelovi, nespomenuti niti uključeni na drugom mjestu
Travelling circuses and travelling menageries
Češljevi, kopče za kosu i slično od tvrde gume ili od plastične mase
Roundabouts, swings, shooting galleries and other fairground amusements; travelling theatres (excl. travelling circuses and travelling menageries, booths, incl. the goods on sale, goods for distribution as prizes, gaming machines accepting coins or tokens, and tractors and other transport vehicles, incl. normal trailers)
Češljevi, kopče za kosu i slično (osim od tvrde gume ili od plastične mase)
Worked ivory and articles of ivory, n.e.s.
9615.90.00
Worked bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials, n.e.s. (excl. ivory)
Ukosnice, igle za uvojke, držači uvojaka, uvijači za kosu i slično i njihovi dijelovi, nespomenuti niti uključeni na drugom mjestu (osim elektrotoplinskih uređaja iz tarifnog broja 8516)
Worked vegetable or mineral carving material and articles of these materials n.e.s; moulded or carved articles of wax, of paraffin, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles n.e.s; worked, unhardened gelatin, and articles of unhardened gelatin, n.e.s.
Štrcaljke mirisa i slične toaletne štrcaljke, njihova kućišta i glave
Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles
Jastučići za nanošenje pudera i jastučići za nanošenje kozmetičkih ili toaletnih pripravaka
Tooth brushes, incl. dental-plate brushes
Termos-boce i ostale posude s vakuumskom izolacijom i njihovi dijelovi (osim staklenih uložaka)
Shaving brushes, hair brushes, nail brushes, eyelash brushes and other brushes for use on the person (excl. tooth brushes)
Krojačke lutke i druge figure za izlaganje, automati i ostali animirani pokaznici koje se rabi za uređivanje izloga (osim proizvoda koji su stvarno izloženi, edukacijskih modela i lutaka za igranje)
Artists' brushes, writing brushes and similar brushes for the application of cosmetics
Higijenski ulošci i tamponi, pelene i podlošci za pelene za dojenčad te slični proizvodi, od bilo kojeg materijala
Paint, distemper, varnish or similar brushes, paint pads and rollers (excl. artists' and similar brushes of subheading 9603.30)
Slike, npr. ulje na platnu, akvareli i pasteli, i crteži izrađeni u potpunosti rukom (osim tehničkih ili sličnih crteža iz tarifnog broja 4906 i obrtničkih proizvoda slikanih ili ukrašenih rukom)
Brushes constituting parts of machines, appliances or vehicles
Kolaži i slične ukrasne ploče
Mops and leather dusters; prepared knots and tufts for broom or brush making; squeegees of rubber or other flexible materials; brooms and brushes, n.e.s.
Originalne gravure, grafike i litografije
Hand sieves and hand riddles (excl. colanders)
Originalne skulpture i kipovi, od bilo kojeg materijala
Travel sets for personal toilet, sewing or shoe or clothes cleaning (excl. manicure sets)
Poštanske marke ili biljezi, poštambiljane poštanske marke, prigodne omotnice „prvog dana”, frankirane pismovne pošiljke i slično, iskorišteni ili neiskorišteni, koji trenutačno nisu u optjecaju ili novoizdani u zemlji namjene u kojoj imaju ili će imati prepoznatljivu nominalnu vrijednost
Press-fasteners, snap-fasteners and press studs and parts therefor
Kolekcije i kolekcionarski primjerci od zoološkog, botaničkog, mineraloškog, anatomskog, povijesnog, arheološkog, paleontološkog, etnografskog ili numizmatičkog značaja
Buttons of plastics, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links)
Antikviteti stariji od 100 godina
Buttons of base metal, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links)
Privremeni sporazum o partnerstvu između Europske zajednice, s jedne strane, i pacifičkih država, s druge strane („Privremeni sporazum o partnerstvu”) kojim se uspostavlja okvir za Sporazum o gospodarskom partnerstvu, potpisan je u Londonu 30. srpnja 2009.
Buttons (excl. of plastics or base metal, not covered with textile material, press-fasteners, snap-fasteners, press studs and cuff links)
Privremeni sporazum o partnerstvu privremeno su primjenjivali Papua Nova Gvineja od 20. prosinca 2009. i Fidži od 28. srpnja 2014.
Council Implementing Decision (EU) 2018/1918
Provedbena odluka Vijeća (EU) 2018/1918
authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax
kojom se Ujedinjenoj Kraljevini odobrava primjena posebne mjere kojom se odstupa od članaka 16. i 168.
Council Decision 2006/659/EC authorised the United Kingdom to apply a special simplification measure (‘the measure’) in order to determine on a flat-rate basis the proportion of non-deductible value added tax (VAT) relating to expenditure on fuel in business cars not exclusively used for business purposes.
budući da:
The system, which is optional for taxable persons, is based on the level of carbon dioxide (CO2) emissions from the car, as there is a proportional correlation between emissions and fuel consumption and therefore with expenditure on fuel.
Odlukom Vijeća 2006/659/EZ Ujedinjenoj Kraljevini odobrena je primjena posebne mjere pojednostavnjenja („mjera”) kako bi se na paušalnoj osnovi utvrdio udio poreza na dodanu vrijednost (PDV) koji nije moguće odbiti u vezi s troškovima goriva za poslovne automobile koji se ne upotrebljavaju isključivo u poslovne svrhe.
Decision 2006/659/EC was replaced by Council Implementing Decision (EU) 2015/2109, which will expire on 31 December 2018.
Taj sustav, koji nije obvezan za porezne obveznike, temelji se na razini emisija ugljikova dioksida (CO2) iz automobila jer su emisije razmjerne potrošnji goriva te stoga i troškovima goriva.
By letter registered with the Commission on 27 April 2018, the United Kingdom requested authorisation to continue to apply the measure until 31 December 2020.
Odluka 2006/659/EZ zamijenjena je Provedbenom odlukom Vijeća (EU) 2015/2109 koja istječe 31. prosinca 2018.
The Commission informed the other Member States of the request made by the United Kingdom in a letter dated 11 June 2018.
Dopisom koji je Komisija zaprimila 27. travnja 2018.
By letter dated 12 June 2018, the Commission notified the United Kingdom that it had all the information necessary to consider the request.
Ujedinjena Kraljevina zatražila je odobrenje za nastavak primjene mjere do 31. prosinca 2020.
As required by Article 4 of Implementing Decision (EU) 2015/2109, the United Kingdom submitted a report on the functioning of the special measure.
Komisija je dopisom od 11. lipnja 2018. obavijestila ostale države članice o zahtjevu Ujedinjene Kraljevine.
According to the United Kingdom, the arrangement has led to a simplification, both for taxable persons and for the tax administration, of the procedure for collecting VAT in relation to expenditure on fuel for business cars.
Komisija je dopisom od 12. lipnja 2018. obavijestila Ujedinjenu Kraljevinu da ima sve informacije potrebne za razmatranje zahtjeva.
It is therefore appropriate that the United Kingdom be authorised to apply the measure until 31 December 2020.
Kako se zahtijeva člankom 4.
The derogating measure will have no adverse impact on the Union's own resources accruing from VAT,
Provedbene odluke (EU) 2015/2109 Ujedinjena Kraljevina podnijela je izvješće o funkcioniranju posebne mjere.
HAS ADOPTED THIS DECISION:
Prema mišljenju Ujedinjene Kraljevine, aranžman je doveo do pojednostavnjenja, i za porezne obveznike i za poreznu upravu, postupka naplate PDV-a koji se odnosi na troškove goriva za poslovne automobile.
Article 1
Stoga je primjereno da se Ujedinjenoj Kraljevini odobri primjena mjere do 31. prosinca 2020.
By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised from 1 January 2019 until 31 December 2020 to fix on a flat-rate basis the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.
Mjera odstupanja neće negativno utjecati na vlastita sredstva Unije prikupljena PDV-om,
The proportion of the tax referred to in Article 1 shall be expressed in fixed amounts, established on the basis of the CO2 emission level of the type of vehicle, that reflect fuel consumption.
Članak 1.
The United Kingdom shall adjust those fixed amounts annually to reflect changes in the average cost of fuel.
Odstupajući od članaka 16. i 168 Direktive 2006/112/EZ, Ujedinjenoj Kraljevini odobrava se da od 1. siječnja 2019. do 31. prosinca 2020. na paušalnoj osnovi utvrđuje udio PDV-a u vezi s troškovima goriva koje je u privatne svrhe potrošeno u poslovnim automobilima.
The system set up on the basis of this Decision shall be optional for taxable persons.
Udio poreza iz članka 1. iskazuje se fiksnim iznosima koji se utvrđuju na temelju razine emisija CO2 iz predmetne vrste vozila i koji odražavaju potrošnju goriva.
Article 4
Ujedinjena Kraljevina na godišnjoj razini prilagođava navedene fiksne iznose kako bi se uzele u obzir promjene prosječne cijene goriva.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Članak 3.
Done at Brussels, 4 December 2018.
Sustav utvrđen na temelju ove Odluke nije obvezan za porezne obveznike.
The President
Ova je Odluka upućena Ujedinjenoj Kraljevini Velike Britanije i Sjeverne Irske.
OJ L 347, 11.12.2006, p. 1.
Sastavljeno u Bruxellesu 4. prosinca 2018.
Council Decision 2006/659/EC of 25 September 2006 authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (OJ L 272, 3.10.2006, p. 15).
Za Vijeće
Council Implementing Decision (EU) 2015/2109 of 17 November 2015 authorising the United Kingdom to apply a special measure derogating from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 305, 21.11.2015, p. 49).
Predsjednik
Council Implementing Decision (EU) 2018/1919
Provedbena odluka Vijeća (EU) 2018/1919
amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
o izmjeni Odluke 2009/790/EZ kojom se Republici Poljskoj odobrava primjena mjere kojom se odstupa od članka 287.
Point (14) of Article 287 of Directive 2006/112/EC authorises Poland to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 10000 at the conversion rate on the day of its accession.
budući da:
By virtue of Council Decision 2009/790/EC, Poland was authorised to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 30000 at the conversion rate on the day of its accession from VAT, until 31 December 2012.
Člankom 287. točkom 14.
The authorisation to apply that special measure was subsequently extended by Council Implementing Decision 2012/769/EU until 31 December 2015 and by Council Implementing Decision (EU) 2015/1173 until 31 December 2018.
Direktive 2006/112/EZ Poljskoj se odobrava da od poreza na dodanu vrijednost (PDV) izuzme porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 10000 EUR u nacionalnoj valuti prema tečaju na dan pristupanja.
Council Implementing Decision (EU) 2016/2090 increased the exemption threshold to the equivalent in national currency of EUR 40000.
Odlukom Vijeća 2009/790/EZ Poljskoj je bilo odobreno da do 31. prosinca 2012. od PDV-a izuzme porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 30000 EUR u nacionalnoj valuti prema tečaju na dan njezina pristupanja.
By letter registered with the Commission on 15 May 2018, Poland requested authorisation to continue to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 40000 from VAT.
Zatim je Provedbenom odlukom Vijeća 2012/769/EU odobrenje za primjenu te posebne mjere produljeno do 31. prosinca 2015., a Provedbenom odlukom Vijeća (EU) 2015/1173 do 31. prosinca 2018.
By letter dated 23 July 2018, the Commission notified Poland that it had all the information necessary for the appraisal of the request.
Dopisom evidentiranim u Komisiji 15. svibnja 2018.
From the information provided by Poland it appears that the reasons for the derogation request remain largely unchanged.
Poljska je zatražila odobrenje da nastavi izuzimati od PDV-a porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 40000 EUR u nacionalnoj valuti.
It simplifies the burden on business for a higher number of taxable persons who have a limited business activity.
Prema informacijama koje je Poljska navela razlozi za zahtjev za odstupanje ostali su uglavnom neizmijenjeni.
It also results in the reduction of the administrative burden on the tax administration by limiting the need to control small taxable persons, which is relatively costly in comparison with the amount of VAT at stake.
Njime se pojednostavnjuje poslovanje većeg broja poreznih obveznika koji imaju ograničenu poslovnu aktivnost.
That special measure is fully optional for taxable persons.
Istodobno se smanjuje administrativno opterećenje porezne uprave jer se ograničuje potreba za kontrolom malih poreznih obveznika, koja je relativno skupa u usporedbi s iznosom PDV-a o kojem je riječ.
Given that the higher threshold has resulted in reduced VAT obligations for small businesses, whilst such businesses may still opt for the normal VAT arrangements in accordance with Article 290 of Directive 2006/112/EC, Poland should be authorised to apply the special measure for a further limited period until 31 December 2021.
Ta je posebna mjera potpuno neobvezna za porezne obveznike.
As Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises are subject to review, it is possible that a directive amending those Articles will be adopted and will set a date from which Member States are to apply national provisions before the period of validity of the derogation expires on 31 December 2021.
S obzirom na to da su se zbog tog višeg praga malim poduzetnicima smanjile obveze povezane s PDV-om te da se ti poduzetnici i dalje mogu odlučiti za primjenu uobičajenih odredbi o PDV-u u skladu s člankom 290.
In that case, this Decision should cease to apply.
Direktive 2006/112/EZ, Poljskoj bi trebalo odobriti da tu posebnu mjeru primjenjuje tijekom dodatnog ograničenog razdoblja, do 31. prosinca 2021.
The derogation has no impact on the Union's own resources accruing from VAT because Poland is to carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89.
S obzirom na to da se preispituju članci od 281. do 294.
Decision 2009/790/EC should therefore be amended accordingly,
Direktive 2006/112/EZ o posebnoj odredbi za mala poduzeća, moguće je da će se donijeti direktiva o izmjeni tih članaka i da će se njome utvrditi datum od kojeg će države članice trebati primjenjivati nacionalne odredbe koji bi nastupio prije isteka odstupanja 31. prosinca 2021.
Article 1
Odstupanje ne utječe na vlastita sredstva Unije koja proizlaze iz PDV-a jer će Poljska izračunati naknadu u skladu s člankom 6.
Article 2 of Decision 2009/790/EC is replaced by the following:
Uredbe Vijeća (EEZ, Euratom) br. 1553/89.
‘Article 2
Odluku 2009/790/EZ trebalo bi stoga na odgovarajući način izmijeniti,
This Decision shall apply from 1 January 2010 until the earlier of the following two dates:
DONIJELO JE OVU ODLUKU:
31 December 2021;
Članak 1.
the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’.
Članak 2.
Article 2
Odluke 2009/790/EZ zamjenjuje se sljedećim:
This Decision shall take effect on the date of its notification.
„Članak 2.
It shall apply from 1 January 2019.
Ova se Odluka primjenjuje od 1. siječnja 2010. do ranijeg od sljedeća dva datuma:
Article 3
31. prosinca 2021.;
This Decision is addressed to the Republic of Poland.
datuma od kojeg države članice trebaju primjenjivati bilo koje nacionalne odredbe koje su dužne donijeti u slučaju donošenja direktive o izmjeni članaka od 281. do 294.
Done at Brussels, 4 December 2018.
Direktive 2006/112/EZ o posebnoj odredbi za mala poduzeća.”.
OJ L 347, 11.12.2006, p. 1.
Primjenjuje se od 1. siječnja 2019.
Council Decision 2009/790/EC of 20 October 2009 authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 283, 30.10.2009, p. 53).
Članak 3.
Council Implementing Decision 2012/769/EU of 4 December 2012 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 338, 12.12.2012, p. 27).
Ova je Odluka upućena Republici Poljskoj.
Council Implementing Decision (EU) 2015/1173 of 14 July 2015 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 189, 17.7.2015, p. 36).
Sastavljeno u Bruxellesu 4. prosinca 2018.
Council Implementing Decision (EU) 2016/2090 of 21 November 2016 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 324, 30.11.2016, p. 7).
Za Vijeće
Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).
Predsjednik
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request of Poland to the other Member States by letter dated 20 July 2018, with the exception of Spain, to which the request was transmitted by letter of 23 July 2018.
SL L 347, 11.12.2006., str. 1.
Council Implementing Decision (EU) 2018/1920
Provedbena odluka Vijeća (EU) 2018/1920
amending Implementing Decision 2010/99/EU authorising the Republic of Lithuania to extend the application of a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o izmjeni Provedbene odluke 2010/99/EU kojom se Republici Litvi odobrava produljenje primjene mjere kojom se odstupa od članka 193.
On 15 May 2006 the Council, by means of Decision 2006/388/EC, authorised Lithuania to apply a measure derogating from Article 21 of Directive 77/388/EEC to designate the taxable person to whom the supplies of goods or services are made in certain instances as the person liable to pay value added tax (VAT).
budući da:
By means of Council Implementing Decision 2010/99/EU, Lithuania was, by way of derogation from Article 193 of Directive 2006/112/EC, authorised until 31 December 2012 to apply a special measure in order to continue to designate the taxable person to whom the following supplies of goods and services are made as the person liable for payment of VAT: supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight and supplies of timber (‘the special measure’).
Vijeće je 15. svibnja 2006.
The authorisation to apply the special measure was subsequently extended by Council Implementing Decision 2012/704/EU until 31 December 2015 and by Council Implementing Decision (EU) 2015/2395 until 31 December 2018.
Odlukom 2006/388/EZ Litvi odobrilo primjenu mjere kojom se odstupa od članka 21.
By letter registered with the Commission on 27 April 2018, Lithuania requested authorisation to continue to apply the special measure.
Direktive 77/388/EEZ određivanjem da je osoba odgovorna za plaćanje poreza na dodanu vrijednost (PDV) u određenim slučajevima porezni obveznik kojem se isporučuju roba ili usluge.
By letter registered with the Commission on 23 July 2018, Lithuania submitted a report on the application of the special measure as required by the third paragraph of Article 2 of Implementing Decision 2010/99/EU.
Provedbenom odlukom Vijeća 2010/99/EU Litvi je, odstupajući od članka 193.
By letter dated 20 August 2018, the Commission notified Lithuania that it had all the information it considers necessary for appraisal of the request.
Odobrenje za primjenu posebne mjere zatim je produljeno Provedbenom odlukom Vijeća 2012/704/EU do 31. prosinca 2015. i Provedbenom odlukom Vijeća (EU) 2015/2395 do 31. prosinca 2018.
Taxable persons under insolvency procedures or restructuring procedures are often prevented from paying VAT invoiced on their supplies of goods and services by financial difficulties.
Dopisom evidentiranim u Komisiji 27. travnja 2018.
Lithuania also faces problems in the timber market, because of the nature of the market and the businesses involved.
Litva je zatražila da joj se odobri nastavak primjene posebne mjere.
The market is dominated by small local companies, often resellers and intermediaries, which the tax authorities have found difficult to control.
Dopisom evidentiranim u Komisiji 23. srpnja 2018.
The most common form of evasion involves the invoicing of supplies followed by the disappearance of the business without paying tax but leaving the customer in receipt of a valid invoice for tax deduction.
Litva je u skladu s člankom 2. trećim stavkom Provedbene odluke 2010/99/EU podnijela izvješće o primjeni posebne mjere.
According to Lithuania, this situation, which has justified the application of the special measure, has not changed.
Porezni obveznici nad kojima se provodi postupak u slučaju nesolventnosti ili postupak restrukturiranja često zbog financijskih poteškoća ne mogu platiti PDV koji su fakturirali za svoje isporuke robe i usluga.
The investigations and the analysis of the application of the special measure carried out by the Lithuanian tax authorities have revealed its effectiveness in preventing VAT fraud in respect of taxable persons under insolvency or restructuring procedures as well as of timber transactions.
Litva se usto suočava s problemima na tržištu drvne sirovine zbog prirode tržišta i poslovnih subjekata aktivnih na njemu.
Lithuania should therefore be authorised to apply the special measure for a further limited period until 31 December 2021.
Tržištem vladaju mala lokalna poduzeća, često preprodavatelji i posrednici, koje je poreznim tijelima teško kontrolirati.
Derogations are in general authorised for a limited period of time to allow an assessment of whether specific special measures are appropriate and effective.
Najčešći oblik utaje uključuje izdavanje računa za isporuku nakon čega poduzeće nestaje ne plativši porez, ali ostavivši klijentu valjani račun koji omogućuje odbitak poreza.