natgillin/translations-raw huggingface dataset:
amending Implementing Decision 2011/335/EU authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
o izmjeni Provedbene odluke 2011/335/EU kojom se Republici Litvi odobrava primjena mjere odstupanja od članka 287.
THE COUNCIL OF THE EUROPEAN UNION,
Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1], and in particular Article 395 thereof,
uzimajući u obzir Ugovor o funkcioniranju Europske unije,
Having regard to the proposal from the European Commission,
uzimajući u obzir Direktivu Vijeća 2006/112/EZ od 28. studenoga 2006. o zajedničkom sustavu poreza na dodanu vrijednost [1], a posebno njezin članak 395.,
Through that measure, those taxable persons would be exempt from certain or all of the obligations in relation to value added tax (VAT) referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.
Komisija je dopisima od 8. svibnja 2017. i 10. svibnja 2017. obavijestila druge države članice o zahtjevu Litve.
The Commission informed the other Member States by letters dated 8 May 2017 and 10 May 2017 of the request made by Lithuania.
Komisija je dopisom od 11. svibnja 2017. obavijestila Litvu da ima sve informacije potrebne za razmatranje zahtjeva.
By letter dated 11 May 2017, the Commission notified Lithuania that it had all the information necessary to consider the request.
Na temelju glave XII.
A special scheme for small enterprises is already available to Member States under Title XII of Directive 2006/112/EC.
Direktive 2006/112/EZ države članice već mogu primjenjivati posebne odredbe za mala poduzeća.
By Council Implementing Decision 2014/795/EU [3] the derogating measure was extended until 31 December 2017.
Direktive 2006/112/EZ, a koji iznosi 29000 EUR.
Given that the fixed threshold resulted in reduced VAT obligations and thus reduction of administrative costs for small enterprises, Lithuania should be authorised to apply the measure for a further limited period, until 31 December 2020.
Odredbe članaka 281. do 294.
Taxable persons may still opt for normal VAT arrangements.
Direktive 2006/112/EZ o posebnoj odredbi za mala poduzeća trenutačno se revidiraju pa bi direktiva o izmjeni tih odredaba Direktive 2006/112/EZ mogla stupiti na snagu prije 31. prosinca 2020.
The provisions of Articles 281 to 294 of Directive 2006/112/EC on a special scheme for small enterprises are subject to review and a Directive, amending these provisions of Directive 2006/112/EC, might therefore enter into force before 31 December 2020.
Prema informacijama koje je dostavila Litva produljenje odstupanja imat će zanemariv utjecaj na ukupni iznos poreznog prihoda prikupljenog u fazi konačne potrošnje.
From information provided by Lithuania, the extension of the derogation will only have a negligible impact on the overall amount of tax revenue collected at the final stage of consumption.
Odstupanje ne utječe na vlastita sredstva Unije koja proizlaze iz poreza na dodanu vrijednost jer će Litva izvršiti izračun naknade u skladu s člankom 6.
The derogation has no impact on the Union's own resources accruing from value added tax because Lithuania will carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, EURATOM) No 1553/89 [4],
Uredbe Vijeća (EEZ, EURATOM) br.
HAS ADOPTED THIS DECISION:
1553/89 [4],
The second paragraph of Article 2 of Implementing Decision 2011/335/EU is replaced by the following:
Članak 1.
‘It shall apply from 1 January 2012 until 31 December 2020 or until the entry into force of a directive amending the provisions of Articles 281 to 294 of Directive 2006/112/EC, whichever date is earlier.’.
Članak 2. drugi stavak Provedbene odluke 2011/335/EU zamjenjuje se sljedećim:
Article 2
„Primjenjuje se od 1. siječnja 2012. do 31. prosinca 2020. ili do stupanja na snagu direktive o izmjeni odredaba članaka 281. do 294.
This Decision shall take effect on the date of its notification.
Direktive 2006/112/EZ, ovisno o tome koji datum nastupi ranije.”
It shall apply from 1 January 2018.
Članak 2.
Article 3
Ova Odluka proizvodi učinke od dana priopćenja.
This Decision is addressed to the Republic of Lithuania.
Primjenjuje se od 1. siječnja 2018.
For the Council
Ova odluka upućena je Republici Litvi.
OJ L 347, 11.12.2006, p.
Za Vijeće
Council Implementing Decision 2011/335/EU of 30 May 2011 authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 150, 9.6.2011, p.
SL L 347, 11.12.2006., str. 1.
6).
Provedbena odluka Vijeća 2011/335/EU od 30. svibnja 2011. kojom se Republici Litvi odobrava primjena mjere odstupanja od članka 287.
Council Implementing Decision 2014/795/EU of 7 November 2014 extending the application of Implementing Decision 2011/335/EU authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112/EC (OJ L 330, 15.11.2014, p.
Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost (SL L 150, 9.6.2011., str. 6.).
9).
Uredba Vijeća (EEZ, Euratom) br.
Given that the fixed threshold resulted in reduced VAT obligations and thus reduction of administrative costs for small enterprises, Lithuania should be authorised to apply the measure for a further limited period, until 31 December 2020.
1553/89 od 29. svibnja 1989. o konačnom jedinstvenom režimu ubiranja vlastitih sredstava koja proizlaze iz poreza na dodanu vrijednost (SL L 155, 7.6.1989., str.
Council Implementing Decision (EU) 2017/1854
Provedbena odluka Vijeća (EU) 2017/1854
amending Implementing Decision 2014/797/EU authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
o izmjeni Provedbene odluke 2014/797/EU kojom se Republici Estoniji odobrava primjena mjere kojom se odstupa od članka 26. stavka 1. točke (a) te članaka 168. i 168.a Direktive 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1], and in particular Article 395 thereof,
uzimajući u obzir Direktivu Vijeća 2006/112/EZ od 28. studenoga 2006. o zajedničkom sustavu poreza na dodanu vrijednost [1], a posebno njezin članak 395.,
Articles 168 and 168a of Directive 2006/112/EC establish a taxable person's right to deduct value added tax (VAT) charged on supplies of goods and services received by him for the purposes of his taxed transactions.
Člancima 168. i 168.a Direktive 2006/112/EZ utvrđuje se pravo poreznog obveznika na odbitak poreza na dodanu vrijednost (PDV-a) obračunatog za isporuku robe ili usluga koje je primio u svrhu svojih oporezovanih transakcija.
Point (a) of Article 26(1) of that Directive contains a requirement to account for VAT when a business asset is put to use for private purposes of the taxable person or his staff or, more generally, for purposes other than those of his business.
Članak 26. stavak 1. točka (a) te direktive sadržava zahtjev za obračun PDV-a kada se poslovna imovina upotrebljava za privatne svrhe poreznog obveznika ili njegovih zaposlenika ili, općenitije, za svrhe koje nisu poslovnog karaktera.
By letter registered with the Commission on 18 April 2017, Estonia requested an authorisation to continue to apply special measures concerning the purchase, leasing, intra-Community acquisition, and importation of certain passenger cars, derogating from the provisions laid down in Directive 2006/112/EC which govern a taxable person's right to deduct VAT paid on the purchase of goods and services and those which require tax to be accounted for on business assets used for non-business purposes.
Dopisom koji je Komisija zaprimila 18. travnja 2017.
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 14 June 2017 of the request made by Estonia.
Estonija je zatražila odobrenje za nastavak primjene posebnih mjera na kupnju, leasing, stjecanje unutar Zajednice i uvoz određenih osobnih automobila koje odstupaju od odredbi Direktive 2006/112/EZ kojima se uređuju prava poreznih obveznika na odbitak PDV-a plaćen na kupnju robe i usluga te onih kojima se zahtijeva da porez bude obračunan na poslovnu imovinu koja se upotrebljava u privatne svrhe.
By letter dated 15 June 2017, the Commission notified Estonia that it had all the information it considered necessary for appraisal of the request.
U skladu s člankom 395. stavkom 2.
In accordance with Article 6(2) of Implementing Decision 2014/797/EU Estonia submitted, together with the extension request, a report to the Commission on the application of that Implementing Decision, including a review of the percentage restriction applied on the right of deduction.
Direktive 2006/112/EZ Komisija je dopisom od 14. lipnja 2017. obavijestila ostale države članice o zahtjevu Estonije.
Based on currently available information, Estonia submits that a rate of 50 % is still justifiable and remains appropriate.
Dopisom od 15. lipnja 2017.
The extension of these derogating measures should be limited in time to allow for an evaluation of their effectiveness and of the appropriate percentage.
Komisija je Estoniju obavijestila da ima sve informacije koje smatra potrebnima za procjenu zahtjeva.
Estonia should therefore be authorised to continue to apply the measure for a limited period, until 31 December 2020.
U skladu s člankom 6. stavkom 2.
Where Estonia considers that an extension of the authorisation beyond 2020 is necessary, it should submit to the Commission a report which includes a review of the percentage limit applied together with the request for an extension no later than 31 March 2020.
Provedbene odluke 2014/797/EU Estonija je Komisiji uz zahtjev za produljenje podnijela izvješće o primjeni te Odluke koje uključuje preispitivanje postotka ograničenja koje se primjenjuje na pravo na odbitak.
The derogation will only have a negligible effect on the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union's own resources accruing from VAT.
Na temelju trenutačno dostupnih informacija Estonija smatra da je stopa od 50 % i dalje opravdana.
Implementing Decision 2014/797/EU should therefore be amended accordingly,
Produljenje tih mjera odstupanja trebalo bi vremenski ograničiti kako bi se omogućila procjena njihove djelotvornosti te odgovarajućeg postotka.
HAS ADOPTED THIS DECISION:
Estoniji bi stoga trebalo odobriti nastavak primjene mjere u ograničenom razdoblju, do 31. prosinca 2020.
Article 1
Ako Estonija smatra da je potrebno produljenje odobrenja nakon 2020., ona bi trebala najkasnije do 31. ožujka 2020.
Article 6 of Implementing Decision 2014/797/EU is replaced by the following:
Komisiji dostaviti zahtjev za produljenje i izvješće koje će obuhvaćati preispitivanje primijenjenog postotka ograničenja.
‘Article 6
Odstupanje će imati samo zanemariv učinak na sveukupni prikupljeni prihod od poreza u fazi konačne potrošnje i neće imati negativan učinak na vlastita sredstva Unije koja proizlaze iz PDV-a.
This Decision shall take effect on the day of its notification.
Provedbenu odluku 2014/797/EU trebalo bi stoga na odgovarajući način izmijeniti,
It shall expire on 31 December 2020.
DONIJELO JE OVU ODLUKU:
Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2020 and accompanied by a report which includes a review of the percentage set out in Article 1.’.
Članak 1.
Article 2
Članak 6.
This Decision shall take effect on the date of its notification.
Provedbene odluke 2014/797/EU zamjenjuje se sljedećim:
It shall apply from 1 January 2018.
„Članak 6.
This Decision is addressed to the Republic of Estonia.
Ona prestaje važiti 31. prosinca 2020.
Done at Luxembourg, 10 October 2017.
Zahtjev za produljenje odobrenja predviđenog u ovoj Odluci podnosi se Komisiji do 31. ožujka 2020. uz izvješće koje uključuje preispitivanje postotka navedenog u članku 1.”.
The President
Ova Odluka proizvodi učinke od dana priopćenja.
OJ L 347, 11.12.2006, p. 1.
Primjenjuje se od 1. siječnja 2018.
Council Implementing Decision 2014/797/EU of 7 November 2014 authorising the Republic of Estonia to apply a measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 330, 15.11.2014, p. 48).
Članak 3.
Council Implementing Decision (EU) 2017/1855
Provedbena odluka Vijeća (EU) 2017/1855
authorising Romania to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
kojom se Rumunjskoj odobrava primjena posebne mjere odstupanja od članka 287.
Having regard to the proposal from the European Commission,
uzimajući u obzir Direktivu Vijeća 2006/112/EZ od 28. studenoga 2006. o zajedničkom sustavu poreza na dodanu vrijednost [1], a posebno njezin članak 395.,
Under point 18 of Article 287 of Directive 2006/112/EC, Romania may exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 35000 at the conversion rate on the day of its accession.
budući da:
By virtue of Council Implementing Decision 2012/181/EU [2] Romania is authorised to apply a higher threshold and to exempt from VAT taxable persons with annual turnover not exceeding EUR 65000.
Na temelju članka 287. točke 18.
This measure was extended by Council Implementing Decision 2014/931/EU [3] which expires on 31 December 2017.
Direktive 2006/112/EZ Rumunjska može izuzeti od plaćanja poreza na dodanu vrijednost (PDV-a) porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 35000 EUR u nacionalnoj valuti prema deviznom tečaju na dan njezina pristupanja.
By letter registered with the Commission on 26 April 2017 Romania requested the authorisation to continue derogating from point 18 of Article 287 of Directive 2006/112/EC and at the same time to increase the exemption threshold to the equivalent in national currency of EUR 88500.
Provedbenom odlukom Vijeća 2012/181/EU [2] Rumunjskoj je odobren viši prag, tj. izuzimanje od plaćanja PDV-a za porezne obveznike čiji godišnji promet ne prelazi 65000 EUR.
A higher threshold for the special scheme for small enterprises is a simplification measure, as it may significantly reduce the VAT obligations of small enterprises.
Ova mjera produljena je Provedbenom odlukom Vijeća 2014/931/EU [3], koja istječe 31. prosinca 2017.
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 9 June 2017 of the request made by Romania.
Dopisom evidentiranim u Komisiji 26. travnja 2017.
The Commission notified Romania by letter dated 12 June 2017 that it had all the information necessary to consider the request.
Rumunjska je zatražila da nastavi primjenjivati mjeru odstupanja od članka 287. točke 18.
Romania expects that the measure reduces VAT-related obligations for a number of small enterprises.
Direktive 2006/112/EZ i da povisi prag za oslobođenje od plaćanja PDV-a na protuvrijednost 88500 EUR u nacionalnoj valuti.
It should also reduce the burden on the tax authorities by removing the need to monitor the collection of a small volume of revenues from larger number of small enterprises.
Viši prag za posebnu odredbu za mala poduzeća mjera je pojednostavnjenja jer može bitno smanjiti obveze povezane s PDV-om za mala poduzeća.
Given that this derogating measure is to result in reduced VAT obligations for small enterprises, Romania should be authorised to apply the measure for a limited period.
U skladu s člankom 395. stavkom 2.
Taxable persons should still be able to opt for the normal VAT arrangements.
Direktive 2006/112/EZ Komisija je dopisom od 9. lipnja 2017. obavijestila ostale države članice o zahtjevu Rumunjske.
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 provisions of Directive 2006/112/EC will enter into force before the period of validity of the derogation expires on 31 December 2020.
Komisija je dopisom od 12. lipnja 2017. obavijestila Rumunjsku o tome da ima sve informacije potrebne za razmatranje zahtjeva.
Based on information provided by Romania, the increased threshold will have a negligible impact on the overall amount of tax revenue collected at the stage of final consumption.
Rumunjska očekuje da će se primjenom mjere smanjiti obveze povezane s PDV-om za velik broj malih poduzeća.
The derogation has no impact on the Union's own resources accruing from VAT, because Romania will carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89 [4],
Primjenom te mjere trebalo bi se smanjiti i opterećenje poreznih tijela koja ne bi trebala nadzirati ubiranje malog iznosa prihoda od velikog broja malih poduzeća.
HAS ADOPTED THIS DECISION:
S obzirom na to da će se zbog te mjere odstupanja smanjiti obveze povezane s PDV-om za mala poduzeća, Rumunjskoj bi trebalo odobriti da tu mjeru primjenjuje u ograničenom razdoblju.
Article 1
Porezni obveznici trebali bi i dalje imati mogućnost odlučiti se za uobičajene odredbe PDV-a.
By way of derogation from point 18 of Article 287 of Directive 2006/112/EC, Romania is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 88500 at the conversion rate on the day of its accession.
Budući da se odredbe članaka od 281. do 294.
Article 2
Direktive 2006/112/EZ o posebnoj odredbi za mala poduzeća preispituju, moguće je da će direktiva o izmjeni tih odredbi Direktive 2006/112/EZ stupiti na snagu prije isteka razdoblja valjanosti odstupanja 31. prosinca 2020.
This Decision shall take effect on the date of its notification.
Prema informacijama koje je Rumunjska dostavila, povišeni prag imat će zanemariv utjecaj na ukupni iznos poreznog prihoda prikupljenog u fazi konačne potrošnje.
This Decision shall apply from 1 January 2018 until 31 December 2020, or until the entry into force of a directive amending the provisions of Articles 281 to 294 of Directive 2006/112/EC, whichever date is the earlier.
Odstupanje ne utječe na vlastita sredstva Unije koja proizlaze iz PDV-a jer će Rumunjska izvršiti izračun naknade u skladu s člankom 6.
Article 3
Uredbe Vijeća (EEZ, Euratom) br. 1553/89 [4],
This Decision is addressed to Romania.
DONIJELO JE OVU ODLUKU:
Done at Luxembourg, 10 October 2017.
Članak 1.
For the Council
Odstupajući od članka 287. točke 18.
The President
Direktive 2006/112/EZ, Rumunjskoj se odobrava izuzeće od plaćanja PDV-a za porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 88500 EUR u nacionalnoj valuti prema tečaju na dan njezina pristupanja.
OJ L 347, 11.12.2006, p. 1.
Članak 2.
Council Implementing Decision 2012/181/EU of 26 March 2012 authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 92, 30.3.2012, p. 26).
Ova Odluka proizvodi učinke od dana priopćenja.
Council Implementing Decision 2014/931/EU of 16 December 2014 extending the application of Implementing Decision 2012/181/EU authorising Romania to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 365, 19.12.2014, p. 145).
Ova se Odluka primjenjuje od 1. siječnja 2018. do 31. prosinca 2020. ili do dana stupanja na snagu direktive o izmjeni odredaba članaka od 281. do 294.
Council Implementing Decision (EU) 2017/1856
Provedbena odluka Vijeća (EU) 2017/1856
authorising the Republic of Poland to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
kojom se Republici Poljskoj odobrava uvođenje posebne mjere odstupanja od članka 193.
Article 193 of Directive 2006/112/EC provides that the taxable person supplying the goods or services is, as a general rule, liable for the payment of value added tax (VAT) to the tax authorities.
budući da:
By letter registered with the Commission on 7 October 2016, Poland has requested a derogation from Article 193 of Directive 2006/112/EC in order to apply the reverse charge mechanism to supplies of hard drives such as solid-state drives and hard disk drives.
Člankom 193.
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letters dated 12 and 13 July 2017 of the request made by Poland.
Direktive 2006/112/EZ utvrđuje se da je porezni obveznik koji isporučuje robu ili usluge u pravilu dužan plaćati porez na dodanu vrijednost (PDV) poreznim tijelima.
By letter dated 13 July 2017, the Commission notified Poland that it had all the information necessary to consider the request.
Dopisom koji je Komisija zaprimila 7. listopada 2016.
Hard drives, which are not covered by Article 199a of Directive 2006/112/EC, became another commodity in the category of electronic products used for VAT fraud in Poland.
Poljska je zatražila odstupanje od članka 193.
According to Poland, an increase of VAT fraud appeared on the hard drive market through the use of the ‘missing trader’ mechanism.
Direktive 2006/112/EZ kako bi mogla primijeniti mehanizam prijenosa porezne obveze na isporuke tvrdih diskova kao što su jedinice za pohranu bez pokretnih dijelova i unutarnji tvrdi diskovi.
The scale and scope of this practice has a direct, very negative impact on distributors not participating in the fraud and it leads to the decrease of VAT revenues.
U skladu s člankom 395. stavkom 2.
Poland undertook a number of measures to tackle and prevent VAT fraud.
Direktive 2006/112/EZ Komisija je dopisima od 12. i 13. srpnja 2017. obavijestila ostale države članice o zahtjevu Poljske.
However, until the measures bring effective results, Poland considers that additional support, in the form of a temporary measure such as the introduction of the reverse charge mechanism, is necessary.
Dopisom od 13. srpnja 2017.
Poland should therefore be authorised to apply the reverse charge mechanism to supplies of hard drives such as solid-state drives and hard disk drives from 1 January 2018.
Komisija je obavijestila Poljsku da ima sve informacije potrebne za razmatranje tog zahtjeva.
The derogation should be limited in time until 31 December 2020.
Tvrdi diskovi, koji nisu obuhvaćeni člankom 199.a Direktive 2006/112/EZ, postali su još jedna vrsta proizvoda u kategoriji elektroničkih proizvoda koji se u Poljskoj upotrebljavaju za prijevaru u vezi s PDV-om.
Until the expiry of the derogation the measures undertaken by Poland are expected to prevent further spreading of the VAT fraud in the sector of hard drives and thus Poland will not need to derogate any more from Article 193 of Directive 2006/112/EC with regards to these supplies.
Poljska je navela da se na tržištu tvrdih diskova šire prijevare u vezi s PDV-om korištenjem mehanizma „nepostojećeg trgovca”.
Poland should therefore not seek the renewal of the derogation.
Razmjer te vrste prijevare ima izravan, izrazito negativan učinak na distributere koji ne sudjeluju u prijevari i dovodi do smanjenja prihoda od PDV-a.
The derogation has no impact on the Union's own resources accruing from VAT,
Poljska je poduzela niz mjera za rješavanje i sprečavanje tih prijevara u vezi s PDV-om.
HAS ADOPTED THIS DECISION:
Međutim, dok te mjere ne donesu stvarne rezultate, Poljska smatra da joj je potrebna dodatna potpora u obliku privremene mjere kao što je uvođenje mehanizma prijenosa porezne obveze.
Article 1
Poljskoj bi stoga trebalo odobriti primjenu mehanizma prijenosa porezne obveze na isporuke tvrdih diskova kao što su jedinice za pohranu bez pokretnih dijelova i unutarnji tvrdi diskovi od 1. siječnja 2018.