natgillin/translations-raw huggingface dataset:
According to the information provided by Austria, the legal and factual situation which justified the current application of the special measure has not changed, but continues to exist.
Komisija je proslijedila zahtjev Austrije ostalim državama članicama dopisima od 11. travnja 2018. u skladu s člankom 395. stavkom 2. drugim podstavkom Direktive 2006/112/EZ.
Austria should therefore be authorised to continue to apply the special measure for a further period of time, but that period should be limited in time until 31 December 2021 in order to allow for a review of the necessity and effectiveness of the special measure and of the apportionment rate between the business and non-business use that it is based upon.
Dopisom od 12. travnja 2018.
Where Austria considers that a further extension of the authorisation beyond 2021 is necessary, a report on the application of the measure, which includes a review of the apportionment rate applied, should be submitted to the Commission together with the extension request by no later than 31 March 2021 in order to allow sufficient time for the Commission to examine the request.
Komisija je obavijestila Austriju o tome da ima sve informacije potrebne za razmatranje zahtjeva.
The special measure will only have a negligible effect on the overall amount of tax revenue collected at the stage of final consumption and will not have adverse effects on the Union's own resources accruing from VAT.
Prema informacijama koje je Austrija dostavila, pravna i činjenična situacija koja je opravdavala tekuću primjenu posebne mjere nije se promijenila te postoji i dalje.
Implementing Decision 2009/1013/EU should therefore be amended accordingly,
Austriji bi stoga trebalo odobriti da primjenjuje posebnu mjeru tijekom daljnjeg razdoblja, uz vremensko ograničenje do 31. prosinca 2021. kako bi se omogućilo preispitivanje nužnosti i djelotvornosti posebne mjere i omjera između poslovne i neposlovne upotrebe na kojem se mjera temelji.
HAS ADOPTED THIS DECISION:
Ako Austrija smatra da je potrebno daljnje produljenje odobrenja nakon 2021., trebala bi Komisiji podnijeti zahtjev za produljenje s priloženim izvješćem o primjeni mjere koje uključuje preispitivanje primijenjenog omjera najkasnije do 31. ožujka 2021. kako bi se omogućilo dovoljno vremena da Komisija pregleda taj zahtjev.
Article 1
Posebna mjera imat će 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.
Articles 1 and 2 of Implementing Decision 2009/1013/EU are replaced by the following:
Provedbenu odluku 2009/1013/EU trebalo bi stoga na odgovarajući način izmijeniti,
‘Article 1
DONIJELO JE OVU ODLUKU:
By way of derogation from Article 168 and Article 168a of Directive 2006/112/EC, Austria is authorised to completely exclude value added tax (VAT) borne on goods and services from the right to deduct VAT when the goods and services in question are used for more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes or non-economic activities.
Članak 1.
Article 2
Članci 1. i 2.
This Decision shall expire on 31 December 2021.
Provedbene odluke 2009/1013/EU zamjenjuju se sljedećim:
Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2021 at the latest.
„Članak 1.
Such a request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.
Odstupajući od članka 168. i članka 168.a Direktive 2006/112/EZ, Austriji se odobrava potpuno izuzimanje poreza na dodanu vrijednost (PDV-a) na robu i usluge od prava na odbitak PDV-a kad se ta roba i usluge koriste više od 90 % u privatne svrhe poreznog obveznika ili njegovih zaposlenika ili općenito u neposlovne svrhe ili za negospodarske aktivnosti.
This Decision shall take effect on the date of its notification.
Članak 2.
This Decision shall apply from 1 January 2019.
Ova Odluka prestaje važiti 31. prosinca 2021.
Article 3
Svaki zahtjev za produljenje mjere odstupanja predviđene ovom Odlukom dostavlja se Komisiji najkasnije do 31. ožujka 2021.
This Decision is addressed to the Republic of Austria.
Uz takav zahtjev prilaže se izvješće o primjeni te mjere koje uključuje preispitivanje omjera koji se primjenjuje na pravo na odbitak PDV-a na temelju ove Odluke.”.
Done at Luxembourg, 2 October 2018
Ova Odluka proizvodi učinke od dana priopćenja.
For the Council
Ova se Odluka primjenjuje od 1. siječnja 2019.
OJ L 347, 11.12.2006, p. 1.
Ova je Odluka upućena Republici Austriji.
Council Implementing Decision 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (OJ L 348, 29.12.2009, p. 21).
Sastavljeno u Luxembourgu 2. listopada 2018.
Council Implementing Decision 2012/705/EU of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 319, 16.11.2012, p. 8).
Za Vijeće
Council Implementing Decision (EU) 2015/2428 of 10 December 2015 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 334, 22.12.2015, p. 12).
Predsjednik
authorising Hungary to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
kojom se Mađarskoj odobrava uvođenje posebne mjere odstupanja od članka 287.
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular the first subparagraph of Article 395(1) 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, a posebno njezin članak 395. stavak 1. prvi podstavak,
Pursuant to point (12) of Article 287 of Directive 2006/112/EC, Hungary 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 letter registered with the Commission on 13 November 2017, Hungary requested an authorisation to introduce a special measure derogating from point (12) of Article 287 of Directive 2006/112/EC in order to increase the exemption threshold to EUR 48000.
Na temelju članka 287. stavka 12.
Through that special measure, those taxable persons would be exempt from certain or all of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.
Direktive 2006/112/EZ Mađarska može izuzeti od poreza na dodanu vrijednost (PDV) porezne obveznike čiji godišnji promet ne prelazi protuvrijednost od 35000 EUR u nacionalnoj valuti prema deviznom tečaju na dan njezina pristupanja.
A higher threshold for the special scheme for small enterprises set out in Articles 281 to 294 of Directive 2006/112/EC is a simplification measure, as it may significantly reduce the VAT obligations of small enterprises.
Dopisom evidentiranim u Komisiji 13. studenoga 2017.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, by letters dated 6 February 2018, the Commission transmitted the request made by Hungary to other Member States.
Mađarska je zatražila odobrenje za uvođenje posebne mjere odstupanja od članka 287. stavka 12.
By letter dated 7 February 2018, the Commission notified Hungary that it had all the information necessary to consider the request.
Direktive 2006/112/EZ kojom bi se povećao prag izuzeća na 48000 EUR.
The requested special measure is in line with the policy objectives of the Commission Communication of 25 June 2008 entitled ‘Think Small First’ — A ‘Small Business Act’ for Europe.
Tom bi mjerom ti porezni obveznici bili izuzeti od nekih ili svih obveza povezanih s PDV-om navedenih u glavi XI. poglavljima od 2. do 6.
Given that the increased threshold would result in reduced VAT obligations and thus a reduction in the administrative burden and compliance costs for small enterprises, Hungary should be authorised to apply the special measure for a limited period.
Direktive 2006/112/EZ.
The special scheme for small enterprises is optional, so taxable persons would still be able to opt for the normal VAT arrangements.
Viši prag za posebnu odredbu za mala poduzeća utvrđen u člancima od 281. do 294.
If that happens, this Decision should cease to apply.
U skladu s člankom 395. stavkom 2. drugim podstavkom Direktive 2006/112/EZ Komisija je dopisima od 6. veljače 2018. ostalim državama članicama proslijedila zahtjeve Mađarske.
Based on information provided by Hungary, the special measure will only have a negligible impact on the overall amount of the tax revenue that Hungary collects at the stage of final consumption.
Dopisom od 7. veljače 2018.
The special measure has no impact on the Union's own resources accruing from VAT because Hungary will carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89,
Komisija je obavijestila Mađarsku da ima sve informacije potrebne za razmatranje zahtjeva.
HAS ADOPTED THIS DECISION:
Zatražena posebna mjera u skladu je s ciljevima politike iz Komunikacije Komisije od 25. lipnja 2008. „Počnimo od malih” – „Akt o malom poduzetništvu za Europu”.
Article 1
S obzirom na to da će povećani prag dovesti do smanjenja obveza povezanih s PDV-om, a time i administrativnog opterećenja i troškova usklađivanja za mala poduzeća, Mađarskoj bi trebalo odobriti da tu posebnu mjeru primjenjuje u ograničenom razdoblju.
By way of derogation from point (12) of Article 287 of Directive 2006/112/EC, Hungary is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 48000 at the conversion rate on the day of its accession.
Posebna odredba za mala poduzeća nije obvezna pa bi porezni obveznici trebali i dalje imati mogućnost odlučiti se za uobičajene odredbe PDV-a.
Article 2
Prema informacijama koje je dostavila Mađarska, posebna mjera imati će zanemariv utjecaj na ukupni iznos poreznog prihoda koji Mađarska prikupi u fazi konačne potrošnje.
This Decision shall take effect on the date of its notification.
Posebna mjera ne utječe na vlastita sredstva Unije koja proizlaze iz PDV-a jer će Mađarska izvršiti izračun naknade u skladu s člankom 6.
This Decision shall apply from 1 January 2019 until the earlier of the following two dates:
Uredbe Vijeća (EEZ, Euratom) br. 1553/89,
31 December 2021;
DONIJELO JE OVU ODLUKU:
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 1.
Article 3
Odstupajući od članka 287. točke 12.
This Decision is addressed to Hungary.
Direktive 2006/112/EZ Mađarskoj se odobrava izuzeće od plaćanja PDV-a za porezne obveznike čiji godišnji promet ne prelazi protuvrijednost 48000 EUR u nacionalnoj valuti prema tečaju na dan njezina pristupanja.
Done at Luxembourg, 2 October 2018.
Članak 2.
For the Council
Ova Odluka proizvodi učinke od dana priopćenja.
The President
Ova Odluka primjenjuje se od 1. siječnja 2019. do ranijeg od sljedeća dva datuma:
OJ L 347, 11.12.2006, p. 1.
31. prosinca 2021.;
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).
datuma od kojeg države članice trebaju primjenjivati bilo koje nacionalne odredbe koje su dužne donijeti u slučaju donošenja direktive kojom se mjenjaju članci od 281. do 294.
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 enters into force setting a date from which Member States are to apply national provisions before the period of validity of the derogation expires on 31 December 2021.
Direktive 2006/112/EZ o posebnoj odredbi za mala poduzeća.
Council Implementing Decision (EU) 2018/1491
Provedbena odluka Vijeća (EU) 2018/1491
authorising Spain to apply a reduced rate of excise duty to electricity directly supplied to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC
o davanju odobrenja Španjolskoj da na električnu energiju koja se izravno isporučuje plovilima na vezu u luci primjenjuje sniženu stopu trošarine u skladu s člankom 19.
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular Article 19 thereof,
uzimajući u obzir Ugovor o funkcioniranju Europske unije,
Having regard to the proposal from the European Commission,
uzimajući u obzir Direktivu Vijeća 2003/96/EZ od 27. listopada 2003. o restrukturiranju sustava Zajednice za oporezivanje energenata i električne energije, a posebno njezin članak 19.,
By letter of 12 April 2018, Spain sought authorisation to apply a reduced rate of excise duty to electricity directly supplied to vessels at berth in a port (‘shore-side electricity’) pursuant to paragraph 1 of Article 19 of Directive 2003/96/EC.
budući da:
With the reduction in the excise duty that it intends to apply, Spain aims to promote the use of shore-side electricity.
Dopisom od 12. travnja 2018.
The use of such electricity is considered to be an environmentally less harmful way of satisfying the electricity needs of vessels lying at berth in ports when compared with the burning of bunker fuels by those vessels.
Španjolska je zatražila odobrenje za primjenu snižene stope trošarine na električnu energiju koja se izravno isporučuje plovilima na vezu u luci („električna energija s kopna”) na temelju članka 19. stavka 1.
Insofar as the use of shore-side electricity avoids emissions of air pollutants originating from the burning of bunker fuels by vessels at berth, it contributes to an improvement in local air quality in port cities.
Direktive 2003/96/EZ.
Under the specific conditions of the electricity generation structure in Spain, the use of electricity from the onshore grid instead of electricity generated by burning bunker fuels on board is furthermore expected to reduce CO2 emissions.
Sniženjem trošarine koje namjerava primjenjivati Španjolska želi poticati upotrebu električne energije s kopna.
The measure is therefore expected to contribute to the environmental, health and climate policy objectives of the Union.
Upotreba takve električne energije smatra se za okoliš manje štetnim načinom osiguravanja potrebne električne energije na plovilima koja se nalaze na vezu u lukama u usporedbi s upotrebom pogonskih goriva na tim plovilima.
Allowing Spain to apply a reduced rate of excise duty to shore-side electricity does not go beyond what is necessary to increase the use of shore-side electricity, since on-board generation of electricity will remain the more competitive alternative in most cases.
U mjeri u kojoj se pri upotrebi električne energije s kopna izbjegavaju emisije onečišćujućih tvari koje proizlaze iz izgaranja pogonskih goriva na plovilima na vezu, njome se pridonosi poboljšanju kvalitete lokalnog zraka u lučkim gradovima.
For the same reason, and because the technology is currently not available in Spain, the measure is unlikely to lead to significant distortions in competition during its lifetime and will thus not negatively affect the proper functioning of the internal market.
Pod posebnim uvjetima strukture za proizvodnju energije u Španjolskoj očekuje se da će se upotrebom električne energije iz kopnene mreže umjesto električne energije proizvedene izgaranjem pogonskih goriva na plovilima dodatno smanjiti emisije CO2.
In accordance with paragraph 2 of Article 19 of Directive 2003/96/EC each authorisation granted under that provision is to be strictly limited in time.
Stoga se očekuje da će mjera doprinijeti ciljevima politika Unije u području okoliša, zdravlja i klime.
In order to ensure that the authorisation period is sufficiently long so as not to discourage port operators from making the necessary investments, it is appropriate to grant the authorisation requested for a period of six years, subject however to general provisions on the matter that may be adopted under Article 113 of the Treaty on the Functioning of the European Union (TFEU) and that become applicable prior to the anticipated expiration of the authorisation period.
Dopuštanje Španjolskoj da primjenjuje sniženu stopu trošarine na električnu energiju s kopna ne prelazi okvire onoga što je potrebno za povećanje upotrebe električne energije s kopna jer će proizvodnja električne energije na plovilima u većini slučajeva i dalje biti konkurentnija alternativa.
This Decision is without prejudice to the application of Union rules regarding State aid,
Iz istog razloga, i zbog toga što predmetna tehnologija trenutačno nije dostupna u Španjolskoj, nije vjerojatno da će mjera izazvati znatno narušavanje tržišnog natjecanja tijekom njezina trajanja te stoga neće negativno utjecati na pravilno funkcioniranje unutarnjeg tržišta.
HAS ADOPTED THIS DECISION:
U skladu s člankom 19. stavkom 2.
Article 1
Direktive 2003/96/EZ svako odobrenje dodijeljeno prema toj odredbi treba biti strogo vremenski ograničeno.
Spain is authorised to apply a reduced rate of excise duty to electricity directly supplied to vessels berthed in ports, other than private pleasure craft, provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.
Kako bi se osiguralo da je razdoblje odobrenja dovoljno dugo kako se lučke operatere ne bi obeshrabrilo u pogledu provedbe potrebnih ulaganja, primjereno je dodijeliti zatraženo odobrenje na razdoblje od šest godina, podložno, međutim, općim odredbama povezanima s tim pitanjem koje bi mogle biti donesene u skladu s člankom 113.
Article 2
Ugovora o funkcioniranju Europske unije (UFEU) i koje postanu primjenjive prije predviđenog datuma isteka razdoblja odobrenja.
It shall expire six years thereafter.
DONIJELO JE OVU ODLUKU:
However, should the Council, acting on the basis of Article 113 TFEU, provide for general rules on tax advantages for shore-side electricity, this Decision shall expire on the day on which those general rules become applicable.
Članak 1.
Article 3
Španjolskoj se odobrava primjena snižene stope trošarine na električnu energiju koja se izravno isporučuje plovilima na vezu u lukama, osim privatnih plovila za rekreaciju, pod uvjetom poštovanja najnižih razina oporezivanja iz članka 10.
This Decision is addressed to the Kingdom of Spain.
Direktive 2003/96/EZ.
For the Council
Međutim, ako Vijeće, odlučujući na temelju članka 113.
The President
UFEU-a, donese opća pravila o poreznim pogodnostima za električnu energiju s kopna, ova Odluka prestaje važiti na dan početka primjene tih općih pravila.
OJ L 283, 31.10.2003, p. 51.
Članak 3.
This Decision shall take effect from 1 January 2019.
Ova je Odluka upućena Kraljevini Španjolskoj.
Council Implementing Decision (EU) 2018/1492
Provedbena odluka Vijeća (EU) 2018/1492
authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o odobrenju Republici Latviji da uvede posebnu mjeru odstupanja od članka 193.
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 395(1) thereof,
uzimajući u obzir Ugovor o funkcioniranju Europske unije,
Pursuant to Article 193 of Directive 2006/112/EC, any taxable person carrying out a taxable supply of goods or services is, as a general rule, liable for payment of value added tax (VAT) to the tax authorities.
budući da:
Pursuant to point (j) of Article 199a(1) of Directive 2006/112/EC, Member States may provide that the person liable for payment of VAT on supplies of ferrous and non-ferrous semi-finished metals is the taxable person to whom the supplies are made (‘reverse charge mechanism’).
U skladu s člankom 193.
Latvia has not availed itself of this option.
Direktive 2006/112/EZ svaki porezni obveznik koji obavlja oporezivu isporuku robe ili usluga u pravilu je dužan poreznim tijelima plaćati porez na dodanu vrijednost (PDV).
Latvia has recently discovered a high risk of VAT fraud in the sector of ferrous and non-ferrous semi-finished metals and would therefore like to introduce the reverse charge mechanism to domestic supplies of those products.
Na temelju članka 199.a stavka 1. točke (h) Direktive 2006/112/EZ države članice mogu odrediti da je osoba odgovorna za plaćanje PDV-a na isporuke željeznih i neželjeznih poluobrađenih kovina porezni obveznik kojemu su one isporučene („mehanizam prijenosa porezne obveze”).
Pursuant to Article 199a(1) of Directive 2006/112/EC, the reverse charge mechanism may be applied until 31 December 2018 and for a minimum period of two years.
Latvija nije iskoristila tu mogućnost.
As the condition of the two-year period can no longer be fulfilled, Latvia cannot apply the reverse charge mechanism based on point (j) of Article 199a(1) of that Directive.
Latvija je nedavno otkrila visok rizik od sustavnih prijevara povezanih s PDV-om u sektoru željeznih i neželjeznih poluobrađenih kovina te bi stoga htjela uvesti mehanizam prijenosa porezne obveze na domaće isporuke tih proizvoda.
By letter registered with the Commission on 9 April 2018, Latvia requested in accordance with Article 395(2) of Directive 2006/112/EC an authorisation to introduce a special measure derogating from Article 193 of that Directive in order to make the recipient liable for payment of VAT for the supplies of ferrous and non-ferrous semi-finished metals.
Na temelju članka 199.a stavka 1.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, by letter dated 4 May 2018, the Commission transmitted the request made by Latvia to other Member States.
Direktive 2006/112/EZ mehanizam prijenosa porezne obveze može se primjenjivati do 31. prosinca 2018. i u razdoblju koje nije kraće od dvije godine.
By letter dated 7 May 2018 the Commission notified Latvia that it had all the information necessary to consider the request.
Budući da uvjet o dvogodišnjem razdoblju više ne može biti ispunjen, Latvija ne može primijeniti mehanizam prijenosa porezne obveze na temelju članka 199.a stavka 1. točke (j) te direktive.
According to information provided by Latvia, VAT fraud schemes have been identified in the sector of metal products.
Dopisom evidentiranim u Komisiji 9. travnja 2018.
Although a number of conventional measures have been introduced by Latvia to combat the VAT fraud, Latvia considers that it is necessary to introduce the reverse charge mechanism for the supplies of ferrous and non-ferrous semi-finished metals in order to prevent VAT revenue losses to the public budget.
Latvija je u skladu s člankom 395. stavkom 2.
Latvia should therefore be authorised to apply the reverse charge mechanism to supplies of ferrous and non-ferrous semi-finished metals for a limited period.
Direktive 2006/112/EZ zatražila odobrenje za uvođenje posebne mjere odstupanja od članka 193. te direktive kako bi se za primatelje uvela obveza plaćanja PDV-a na isporuke željeznih i neželjeznih poluobrađenih kovina.
The special measure has no adverse impact on the Union's own resources accruing from VAT,
U skladu s člankom 395. stavkom 2. drugim podstavkom Direktive 2006/112/EZ Komisija je dopisom od 4. svibnja 2018. proslijedila taj zahtjev Latvije ostalim državama članicama.
HAS THIS DECISION:
Dopisom od 7. svibnja 2018.