natgillin/translations-raw huggingface dataset:
Where, after the intra-Community acquisition of goods has been made, the person acquiring the goods obtains a refund of the excise duty paid in the Member State in which dispatch or transport of the goods began, the taxable amount shall be reduced accordingly in the Member State in the territory of which the acquisition was made.
Če se pridobitelju po opravljeni pridobitvi blaga znotraj Skupnosti povrne trošarina, plačana v državi članici, iz katere je bilo blago odposlano ali odpeljano, se davčna osnova ustrezno zmanjša v državi članici, na ozemlju katere je bila pridobitev opravljena.
In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.
Pri uvozu blaga davčno osnovo sestavlja vrednost, ki je v skladu z veljavnimi določbami Skupnosti določena kot carinska vrednost.
The taxable amount shall include the following factors, in so far as they are not already included:
Davčna osnova vključuje, če že niso vključeni, naslednje elemente:
taxes, duties, levies and other charges due outside the Member State of importation, and those due by reason of importation, excluding the VAT to be levied;
davke, dajatve, prelevmane in druge dajatve, ki se plačajo zunaj države članice uvoza in tiste, ki se plačajo zaradi uvoza, razen DDV;
incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the Member State of importation as well as those resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs.
postranske stroške, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki nastanejo do prvega namembnega kraja na ozemlju države članice uvoza, kakor tudi stroške, ki izvirajo iz prevoza v drug namembni kraj v Skupnosti, če je ta kraj znan, ko nastane obdavčljivi dogodek.
For the purposes of point (b) of paragraph 1, ‘first place of destination’ shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation.
Za namene točke (b) odstavka 1 se za „prvi namembni kraj“ šteje kraj, ki je naveden na tovornem listu ali katerem koli drugem dokumentu, s katerim se blago uvozi v državo članico uvoza.
If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.
Če prvi namembni kraj ni naveden, se za prvi namembni kraj šteje prvi kraj pretovora blaga v državi članici uvoza.
price discounts and rebates granted to the customer and obtained by him at the time of importation.
popustov na ceno in rabatov, odobrenih pridobitelju in obračunanihv trenutku, ko je izvršen uvoz.
Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.
Kadar se ponovno uvaža začasno izvoženo blago iz Skupnosti, ki je bilo zunaj Skupnosti popravljeno, predelano ali obdelano bodisi je bilo izdelano ali obnovljeno, države članice sprejmejo ukrepe, da zagotovijo enako davčno obravnavo blaga za namene DDV, kakor bi se obravnavalo, če bi bili ti postopki na tem blagu opravljeni na njihovem ozemlju.
Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may provide that in respect of the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 85, 86 and 87.
Države članice, ki 1. januarja 1993 niso izrabile možnosti uporabe nižje stopnje v skladu s členom 98, lahko določijo, da je davčna osnova za uvoz umetniških predmetov, zbirk in starin, opredeljenih v točkah (2), (3) in (4) člena 311(1), enaka delu zneska, ki se določi v skladu s členi 85, 86 in 87.
The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due on the importation is equal to at least 5 % of the amount determined in accordance with Articles 85, 86 and 87.
Del iz prvega odstavka se določi tako, da je DDV, ki ga je tako treba plačati pri uvozu, enak najmanj 5 % zneska, ki se določi v skladu s členi 85, 86 in 87.
In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.
Pri preklicu naročila, zavrnitvi ali celotnem ali delnem neplačilu ali znižanju cene po dobavi se davčna osnova ustrezno zmanjša pod pogoji, ki jih določijo države članice.
In the case of total or partial non-payment, Member States may derogate from paragraph 1.
Države članice lahko odstopajo od odstavka 1 v primeru celotnega ali delnega neplačila.
Where the factors used to determine the taxable amount on importation are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate shall be determined in accordance with the Community provisions governing the calculation of the value for customs purposes.
Če so elementi za določitev davčne osnove pri uvozu izraženi v drugi valuti, kot je valuta države članice, v kateri se opravi preračun, se menjalni tečaj določi v skladu z določbami Skupnosti za izračun carinske vrednosti.
Where the factors used to determine the taxable amount of a transaction other than the importation of goods are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time VAT becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the rules laid down by that Member State.
Če so elementi za določitev davčne osnove za transakcijo, ki ni uvoz blaga, izraženi v drugi valuti, kot je valuta države članice, v kateri se opravi preračun, je uporabljeni menjalni tečaj zadnji zabeleženi prodajni tečaj ob nastanku obveznosti obračuna DDV na najbolj reprezentativnem deviznem trgu ali trgih v zadevni državi članici, ali tečaj, ki ga ta država članica določi s sklicevanjem na ta ali te trge glede na najnižji tečaj.
However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.
Za nekatere od transakcij iz prvega pododstavka ali za določene kategorije davčnih zavezancev pa lahko države članice še naprej uporabljajo menjalni tečaj, določen v skladu z določbami Skupnosti, ki se uporabljajo za izračun carinske vrednosti.
As regards the costs of returnable packing material, Member States may take one of the following measures:
Države članice lahko v zvezi s stroški vračljive embalaže sprejmejo enega od naslednjih ukrepov:
exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;
jih izključijo iz davčne osnove in sprejmejo potrebne ukrepe, da se ta osnova popravi, če se embalaža ne vrne;
include them in the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is in fact returned.
jih vključijo v davčno osnovo in sprejmejo potrebne ukrepe, da se ta osnova popravi, ko se embalaža dejansko vrne.
RATES
STOPNJE
Application of rates
Uporaba stopenj
The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.
Stopnja, ki se uporablja za obdavčljive transakcije, je stopnja, ki velja v trenutku nastanka obdavčljivega dogodka.
However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable:
Vendar se v naslednjih primerih uporabi stopnja, ki velja ob nastanku obveznosti obračuna DDV:
in the cases referred to in Articles 65 and 66;
primeri iz členov 65 in 66;
in the case of an intra-Community acquisition of goods;
primer pridobitve blaga znotraj Skupnosti;
in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).
primeri uvoza blaga iz drugega pododstavka člena 71(1) in (2).
The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.
Stopnja, ki se uporablja za pridobitev blaga znotraj Skupnosti je stopnja, ki se uporablja za dobavo enakega blaga na ozemlju države članice.
Subject to the option under Article 103(1) of applying a reduced rate to the importation of works of art, collectors' items or antiques, the rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.
Ob upoštevanju možnosti uporabe nižje stopnje od uvoza umetniških predmetov, zbirk ali starin, predvidene v členu 103(1), se za uvoz blaga uporablja stopnja, ki se uporablja za dobavo enakega blaga na ozemlju države članice.
Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.
Če se stopnje spremenijo, lahko države članice v primerih iz členov 65 in 66 izvedejo popravke, da upoštevajo stopnjo, veljavno v trenutku, ko je bilo blago dobavljeno ali storitve opravljene.
Member States may also adopt all appropriate transitional measures.
Države članice lahko poleg tega sprejmejo vse ustrezne prehodne ukrepe.
Structure and level of rates
Struktura in višina stopenj
Standard rate
Splošna stopnja
Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.
Države članice uporabljajo splošno stopnjo DDV, ki jo določi vsaka država članica kot odstotek od davčne osnove in je enaka za dobavo blaga in za opravljanje storitev.
The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.
Svet v skladu s členom 93 Pogodbe določi višino splošne stopnje, ki se bo uporabljala po 31. decembru 2010.
Reduced rates
Nižje stopnje
Member States may apply either one or two reduced rates.
Države članice lahko uporabljajo eno ali dve nižji stopnji.
The reduced rates shall apply only to supplies of goods or services in the categories set out in Annex III.
Nižje stopnje se uporabljajo samo za dobave blaga in opravljanje storitev iz kategorij, določenih v Prilogi III.
The reduced rates shall not apply to the services referred to in point (k) of Article 56(1).
Nižje stopnje se ne uporabljajo za storitve iz točke (k) člena 56(1).
When applying the reduced rates provided for in paragraph 1 to categories of goods, Member States may use the Combined Nomenclature to establish the precise coverage of the category concerned.
Pri uporabi nižjih stopenj iz odstavka 1 za kategorije, ki se nanašajo na blago, lahko države članice uporabljajo kombinirano nomenklaturo, da določijo natančen obseg vsake kategorije.
The reduced rates shall be fixed as a percentage of the taxable amount, which may not be less than 5 %.
Nižje stopnje se določijo kot odstotek od davčne osnove, ki ne sme biti nižji od 5 %.
Each reduced rate shall be so fixed that the amount of VAT resulting from its application is such that the VAT deductible under Articles 167 to 171 and Articles 173 to 177 can normally be deducted in full.
Vsaka nižja stopnja se določi tako, da je pri uporabi take nižje stopnje znesek DDV takšen, da je od njega mogoče na običajen način odbiti celoten DDV, ki je odbiten v skladu s členi 167 do 171 in s členi 173 do 177.
On the basis of a report from the Commission, the Council shall, starting in 1994, review the scope of the reduced rates every two years.
Na podlagi poročila Komisije Svet od leta 1994 dalje vsaki dve leti pregleda obseg nižjih stopenj.
The Council may, in accordance with Article 93 of the Treaty, decide to alter the list of goods and services set out in Annex III.
Svet lahko v skladu s členom 93 Pogodbe odloči spremeniti seznam blaga in storitev iz Priloge III.
By 30 June 2007 at the latest the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper functioning of the internal market, based on a study carried out by an independent economic think-tank.
Komisija najpozneje do 30. junija 2007 in na podlagi raziskave, ki jo izvede neodvisna skupina za gospodarska vprašanja, predloži Evropskemu parlamentu in Svetu, poročilo o splošni oceni vpliva uporabe nižjih stopenj za storitve, ki se opravljajo na lokalni ravni, vključno z restavracijskimi storitvami, predvsem v zvezi z ustvarjanjem delovnih mest, gospodarsko rastjo in pravilnim delovanjem notranjega trga.
Member States may apply a reduced rate to the supply of natural gas, of electricity or of district heating, provided that no risk of distortion of competition thereby arises.
Države članice lahko uporabljajo nižjo stopnjo za dobave zemeljskega plina, električne energije in daljinskega ogrevanja, če ni nevarnosti izkrivljanja konkurence.
Any Member State intending to apply a reduced rate under the first paragraph must, before doing so, inform the Commission accordingly.
Država članica, ki namerava uporabljati nižjo stopnjo v skladu s prvim odstavkom, mora pred tem obvestiti Komisijo.
The Commission shall decide whether or not there is a risk of distortion of competition.
Komisija odloči o obstoju nevarnosti izkrivljanja konkurence.
If the Commission has not taken that decision within three months of receipt of the information, no risk of distortion of competition shall be deemed to exist.
Če Komisija ne sprejme takšne odločitve v treh mesecih od prejema informacije, se šteje, da nevarnost izkrivljanja konkurence ne obstaja.
Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with Articles 98 and 99 is also to apply to the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1).
Države članice lahko določijo, da se nižja stopnja ali ena od nižjih stopenj, ki jih uporabljajo v skladu s členoma 98 in 99, uporablja tudi za uvoz umetniških predmetov, zbirk ali starin, kot je opredeljeno v točkah (2), (3) in (4) člena 311(1).
If Member States avail themselves of the option under paragraph 1, they may also apply the reduced rate to the following transactions:
Kadar države članice uporabijo možnost iz odstavka 1, lahko nižjo stopnjo uporabljajo tudi za naslednje transakcije:
the supply of works of art, by their creator or his successors in title;
dobave umetniških predmetov, ki jih opravi avtor ali njegovi pravni nasledniki;
the supply of works of art, on an occasional basis, by a taxable person other than a taxable dealer, where the works of art have been imported by the taxable person himself, or where they have been supplied to him by their creator or his successors in title, or where they have entitled him to full deduction of VAT.
dobave umetniških predmetov, ki jih priložnostno opravi davčni zavezanec, ki ni obdavčljivi preprodajalec, če je umetniške predmete uvozil davčni zavezanec sam ali mu jih je dobavil avtor ali njegovi pravni nasledniki ali, če je imel pravico do popolnega odbitka DDV.
Austria may, in the communes of Jungholz and Mittelberg (Kleines Walsertal), apply a second standard rate which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.
Avstrija lahko uporabi drugo splošno stopnjo v občinah Jungholz in Mittelberg (Kleines Walsertal), ki je nižja od ustrezne stopnje, ki se uporablja drugod po Avstriji, vendar ne manj kot 15 %.
Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.
Portugalska lahko za transakcije, ki se izvajajo v avtonomnih regijah Azori in Madeira, in za neposredni uvoz v te regije uporablja stopnje, ki so nižje od tistih, ki se uporabljajo na celini.
Temporary provisions for particular labour-intensive services
Začasne določbe za nekatere delovno intenzivne storitve
The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until 31 December 2010 at the latest the reduced rates provided for in Article 98 to services listed in Annex IV.
Svet lahko državam članicam na predlog Komisije s soglasnim odločanjem dovoli, da za storitve iz Priloge IV najpozneje do 31. decembra 2010 uporabljajo nižje stopnje iz člena 98.
The reduced rates may be applied to services from no more than two of the categories set out in Annex IV.
Nižje stopnje se lahko uporabljajo za storitve, naštete v največ dveh kategorijah iz Priloge IV.
In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those categories.
V izjemnih primerih se lahko državi članici dovoli, da uporablja nižjo stopnjo za tri zgoraj navedene kategorije.
The services referred to in Article 106 must meet the following conditions:
Storitve iz člena 106 morajo izpolnjevati naslednje zahteve:
they must be labour-intensive;
biti morajo delovno intenzivne;
they must largely be provided direct to final consumers;
večinoma se morajo opravljati neposredno za končne potrošnike;
they must be mainly local and not likely to cause distortion of competition.
v glavnem morajo biti lokalne in ni verjetno, da bi povzročale izkrivljanje konkurence.
There must also be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment.
Poleg tega mora obstajati tesna povezava med nižjimi cenami zaradi znižanja stopnje in predvidenim povečanjem povpraševanja in zaposlovanja.
Application of a reduced rate must not prejudice the smooth functioning of the internal market.
Uporaba nižje stopnje ne sme ogroziti nemotenega delovanja notranjega trga.
Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services referred to in Article 106 pursuant to this Article shall inform the Commission accordingly no later than 31 March 2006.
Vsaka država članica, ki želi v skladu s tem členom prvič po 31. decembru 2005 uporabiti nižjo stopnjo za eno ali več storitev iz člena 106, to sporoči Komisiji do 31. marca 2006.
It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:
Do tega datuma ji pošlje vse podatke, potrebne za oceno novih ukrepov, ki jih želi uvesti, še zlasti pa naslednje:
particulars showing that the conditions laid down in Article 107 have been met;
podatke, ki izkazujejo, da so bili pogoji iz člena 107 izpolnjeni;
particulars showing the budgetary cost of the measure envisaged.
podatke, ki izkazujejo proračunske stroške predvidenega ukrepa.
Special provisions applying until the adoption of definitive arrangements
Posebne določbe, ki se uporabljajo do uvedbe dokončne ureditve
Pending introduction of the definitive arrangements referred to in Article 402, the provisions laid down in this Chapter shall apply.
Določbe tega poglavja se uporabljajo do uvedbe dokončne ureditve iz člena 402.
Member States which, at 1 January 1991, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99 may continue to grant those exemptions or apply those reduced rates.
Države članice, ki so 1. januarja 1991 uporabljale oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, ali nižje stopnje, ki so bile nižje od najnižje stopnje, določene v členu 99, lahko te oprostitve ali nižje stopnje nadalje uporabljajo.
The exemptions and reduced rates referred to in the first paragraph must be in accordance with Community law and must have been adopted for clearly defined social reasons and for the benefit of the final consumer.
Oprostitve in nižje stopnje iz prvega odstavka morajo biti v skladu s pravom Skupnosti, sprejete pa so morale biti iz natančno opredeljenih socialnih razlogov in v korist končnih uporabnikov.
Subject to the conditions laid down in the second paragraph of Article 110, exemptions with deductibility of the VAT paid at the preceding stage may continue to be granted in the following cases:
Pod pogoji iz drugega odstavka člena 110 lahko oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, še naprej uporabljata naslednji državi v naslednjih primerih:
by Finland in respect of the supply of newspapers and periodicals sold by subscription and the printing of publications distributed to the members of corporations for the public good;
Finska za dobavo naročniških časopisov in revij ter za tiskanje izdaj, ki so distribuirane članom družb za oskrbo z javnimi dobrinami;
by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations.
Švedska za dobavo časopisov, vključno z radijskimi časopisi in časopisi na kasetah za slabovidne osebe, za farmacevtska sredstva za bolnišnice ali na recept in za proizvodnjo ali druge zadevne storitve, ki so povezane z revijami neprofitnih organizacij.
If the provisions of Article 110 cause for Ireland distortion of competition in the supply of energy products for heating and lighting, Ireland may, on specific request, be authorised by the Commission to apply a reduced rate to such supplies, in accordance with Articles 98 and 99.
Če bi določbe člena 110 za Irsko povzročile izkrivljanja konkurence pri dobavi energentov za ogrevanje in razsvetljavo, lahko Komisija na posebno zahtevo Irski dovoli, da za takšne dobave uporablja nižjo stopnjo v skladu s členoma 98 in 99.
In the case referred to in the first paragraph, Ireland shall submit a request to the Commission, together with all necessary information.
V primeru iz prvega odstavka Irska predloži svojo zahtevo Komisiji skupaj z vsemi potrebnimi informacijami.
If the Commission has not taken a decision within three months of receiving the request, Ireland shall be deemed to be authorised to apply the reduced rates proposed.
Če Komisija ne sprejme odločitve v treh mesecih po prejemu zahteve, se šteje, da Irska lahko uporablja predlagane nižje stopnje.
Member States which, at 1 January 1991, in accordance with Community law, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99, in respect of goods and services other than those specified in Annex III, may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of such goods or services.
Države članice, ki so 1. januarja 1991 v skladu s pravom Skupnosti uporabljale oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, ali nižje stopnje, ki so bile nižje od najnižje stopnje, določene v členu 99, za blago in storitve, razen tistih iz Priloge III, lahko za vsako tako dobavo blaga ali opravljanje storitev uporabljajo nižjo stopnjo ali eno od dveh nižjih stopenj iz člena 98.