natgillin/translations-raw huggingface dataset:
In cases where individual members of the administrative or management body of the company being party to a transaction referred to in Article 23(1), or of the administrative or management body of a parent undertaking within the meaning of Article 1 of Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts or such parent undertaking itself, or individuals acting in their own name, but on behalf of the members of such bodies or on behalf of such undertaking, are counterparties to such a transaction, Member States shall ensure through adequate safeguards that such transaction does not conflict with the company ' s best interests.8. in Article 27(2), the second subparagraph shall be replaced by the following:
V primerih, ko so posamezni člani upravnega ali poslovodnega organa družbe, ki je stranka v transakciji iz člena 23(1), ali člani upravnega ali poslovodnega organa matičnega podjetja v smislu iz člena 1 Direktive Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih ali matično podjetje samo ali posamezniki, ki delujejo z lastnim imenom, vendar v imenu članov takih organov ali v imenu take družbe, na nasprotnih straneh transakcije, morajo države članice prek zadostnih zaščitnih ukrepov zagotoviti, da taka transakcija ni v nasprotju z interesom družbe.8. v členu 27(2) se drugi pododstavek nadomesti z naslednjim:
Article 32(1) shall be replaced by the following:
v členu 32 se odstavek 1 nadomesti z naslednjim:
In the event of a reduction in the subscribed capital, at least the creditors whose claims antedate the publication of the decision on the reduction shall at least have the right to obtain security for claims which have not fallen due by the date of that publication.
V primeru zmanjšanja vpisanega kapitala so upniki, katerih zahtevki so starejšega datuma kot objava odločitve o zmanjšanju, imajo vsaj pravico do pridobitve jamstva za zahtevke, ki do dneva te objave niso zapadli.
Member States may not set aside such a right unless the creditor has adequate safeguards, or unless such safeguards are not necessary having regard to the assets of the company.
Države članice take pravice ne smejo izključiti, razen če ima upnik ustrezna jamstva ali če ta jamstva niso potrebna glede na sredstva družbe.
Member States shall lay down the conditions for the exercise of the right provided for in the first subparagraph.
Države članice določijo pogoje za izvajanje pravice iz prvega pododstavka.
Article 41(1) shall be replaced by the following:
v členu 41 se odstavek 1 nadomesti z naslednjim:
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 15 April 2008.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 15. aprila 2008.
Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field covered by this Directive.
Države članice predložijo Komisiji besedila temeljnih predpisov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva.
OJ C 294, 25.11.2005, p. 1.
UL C 294, 25.11.2005, str. 1.
Opinion of the European Parliament of 14 March 2006 (not yet published in the Official Journal) and Council Decision of 24 July 2006.
Mnenje Evropskega parlamenta z dne 14. marca 2006 (še ni objavljeno v Uradnem listu) in Sklep Sveta z dne 24. julija 2006.
Directive as last amended by Directive 2006/31/EC (OJ L 114, 27.4.2006, p. 60).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2006/31/ES (UL L 114, 27.4.2006, str. 60).
OJ L 157, 9.6.2006, p. 87.’;
UL L 157, 9.6.2006, str. 87.“;
OJ L 96, 12.4.2003, p. 16.’;
UL L 96, 12.4.2003, str. 16.“;
Directive as last amended by Directive 2006/43/EC.’;
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2006/43/ES.“;
‘Articles 10a and 10b shall apply mutatis mutandis.’
„Člena 10a in 10b se uporabljata smiselno.“
Where a third party by means of financial assistance from a company acquires that company's own shares within the meaning of Article 19(1) or subscribes for shares issued in the course of an increase in the subscribed capital, such acquisition or subscription shall be made at a fair price.’
Če se pridobi lastne delnice podjetja v smislu člena 19(1) ali delnice, izdane v postopku povečanja vpisanega kapitala, vpiše tretja stranka s finančno pomočjo podjetja, mora do pridobitve priti po pošteni ceni.“
‘Article 10(2) and (3) and Articles 10a and 10b shall apply.’
„Uporabljata se člen 10(2) in (3) ter člena 10a in 10b.“
In any event, Member States shall ensure that the creditors are authorised to apply to the appropriate administrative or judicial authority for adequate safeguards provided that they can credibly demonstrate that due to the reduction in the subscribed capital the satisfaction of their claims is at stake, and that no adequate safeguards have been obtained from the company.’
V vsakem primeru morajo države članice zagotoviti, da upniki pri ustreznemu upravnemu ali sodnemu organu zaprosijo za zadostna jamstva, v primeru da lahko verodostojno prikažejo, da je zaradi zmanjšanja vpisanega kapitala ogrožena varnost njihovih zahtevkov in da niso dobili ustreznih jamstev s strani družbe.“
Member States may derogate from Article 9(1), the first sentence of point (a) of Article 19(1), and Articles 25, 26 and 29 to the extent that such derogations are necessary for the adoption or application of provisions designed to encourage the participation of employees, or other groups of persons defined by national law, in the capital of undertakings.’
Države članice lahko odstopajo od člena 9(1), prvega stavka točke (a) člena 19(1) in členov 25, 26 in 29 v taki meri, da so ta odstopanja potrebna za sprejetje ali uporabo določb, namenjenih spodbujanju sodelovanja zaposlenih ali drugih skupin oseb, ki jih določa nacionalna zakonodaja, v kapitalu podjetij.“
Council Directive 2006/69/EC
Direktiva Sveta 2006/69/ES
amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations
o spremembah Direktive 77/388/EGS v zvezi z nekaterimi ukrepi za poenostavitev postopka za obračunavanje davka na dodano vrednost in za pomoč pri preprečevanju davčne utaje ali izogibanja davku ter o razveljavitvi nekaterih odločb o odobritvi odstopanj
In order to combat tax evasion or avoidance and to simplify the procedure for charging value added tax, certain derogations covering similar problems were granted under varying terms to individual Member States by the Council pursuant to Article 27(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment [3].
Za boj proti davčni utaji ali izogibanju davku ali za poenostavitev postopka za obračunavanje davka na dodano vrednost se v skladu s členom 27(1) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero [3] posameznim državam članicam pod različnimi pogoji odobrijo nekatera odstopanja, ki urejajo podobne težave.
A solution to the said problems should be made available to all Member States through incorporation into that Directive.
Rešitev omenjenih težav bi morala biti vsem državam članicam omogočena z vključitvijo ustreznih določb v to direktivo.
Those measures should be proportionate and limited to countering the problem concerned.
Ti ukrepi morajo biti sorazmerni in omejeni na preprečevanje problema.
Given that the Member States have different needs, that incorporation should be limited to extending the option of adopting the rules concerned to all Member States, as and when the need arises.
Države članice imajo različne potrebe, zato je treba to vključitev omejiti na to, da se možnost sprejetja zadevnih pravil razširi na vse države članice, kadar je to potrebno.
Member States should be able to take action to ensure that measures provided for in Directive 77/388/EEC relating to the taxable person and the transfer of a business as a going concern are not being exploited to evade and avoid tax.
Države članice bi morale biti zmožne zagotoviti, da se ukrepi, določeni v Direktivi 77/388/EGS v zvezi z davčnim zavezancem in prenosom podjetja kot delujočega podjetja, ne izkoriščajo za davčno utajo ali izogibanje davku.
It should be possible for Member States to intervene as regards the value of supplies and acquisitions in specific limited circumstances, to ensure that there is no loss of tax through the use of connected parties to derive tax benefits.
Državam članicam bi moralo biti omogočeno, da v posebnih, točno določenih okoliščinah posredujejo glede vrednosti dobav, storitev in nakupa in tako zagotovijo, da ne pride do izgube davka zaradi uporabe povezanih strank za pridobitev davčnih ugodnosti.
It should be possible for Member States to include, within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold.
Državam članicam bi moralo biti omogočeno, da v davčno osnovo za transakcijo, ki vključuje obdelavo investicijskega zlata, ki ga zagotovi naročnik, vključijo vrednost tega investicijskega zlata, pri katerem zlato zaradi obdelave izgubi status investicijskega zlata.
It should be emphasised that certain services with the nature of capital items may be included in the scheme which allows the adjustment of deductions for capital items over the lifetime of the asset, according to its actual use.
Treba je poudariti, da se storitve, ki imajo naravo investicijskih izdelkov, smejo vključiti v ureditev, ki dopušča popravke odbitkov za investicijske izdelke za življenjsko dobo sredstva, skladno z njegovo dejansko uporabo.
Member States should be able, in specific cases, to designate the recipient of supplies as the person responsible for paying and accounting for value added tax.
Države članice bi v posebnih primerih morale imeti možnost določiti prejemnika dobav kot osebo, ki je dolžna plačati in obračunati davek na dodano vrednost.
This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
To bi državam članicam moralo pomagati pri poenostavljanju pravil in pri preprečevanju davčne utaje in izogibanja davku v določenih sektorjih in pri določenih vrstah transakcij.
Directive 77/388/EEC should therefore be amended accordingly.
Zato je treba Direktivo 77/388/EGS ustrezno spremeniti.
Consequently, Member States should not be able to continue to avail themselves of individual derogations granted to them by certain Council Decisions adopted pursuant to Article 27(1) of Directive 77/388/EEC and which are covered by the provisions in this Directive.
Zato države članice ne bi smele več izkoriščati posameznih odstopanj, ki jim jih zagotavljajo določene odločbe Sveta, sprejete v skladu s členom 27(1) Direktive 77/388/EGS, in ki jih urejajo določbe iz te direktive.
The Decisions concerned should therefore be explicitly repealed.
Zadevne odločbe je zato treba izrecno razveljaviti.
This Directive should not affect measures applied by Member States pursuant to Article 27(5) of Directive 77/388/EEC; nor should it affect derogations which have been granted pursuant to Article 27(1) of that Directive and which have not been repealed by this Directive.
Ta direktiva ne vključuje ukrepov, ki jih države članice uporabljajo na podlagi člena 27(5) Direktive 77/388/EGS, niti ne vpliva na izjeme, ki so bile odobrene na podlagi člena 27(1) omenjene direktive ali ki niso bile razveljavljene s to direktivo.
The application of certain provisions in this Directive should be optional and they should allow Member States a certain degree of discretion.
Uporaba določenih določb v tej direktivi ni obvezna in te dovoljujejo državam članicam določeno stopnjo diskrecije.
Where appropriate for reasons of transparency, it should be provided that Member States should inform the other Member States through the Advisory Committee on value added tax established under Article 29 of Directive 77/388/EEC of any national law adopted pursuant to those provisions.
Zaradi preglednosti je primerno, da države članice preko svetovalnih odborov za davek na dodano vrednost, ustanovljenih v skladu s členom 29 Direktive 77/388/EGS, obvestijo druge države članice o nacionalnih zakonih, ki so bili sprejeti v skladu s to direktivo.
Such information should not be necessary with respect to national measures taken under a Decision which is repealed by this Directive, or which expires at the date of this Directive's entry into force, but which a Member State continues to apply under the provisions of this Directive,
Takšno obveščanje ni nujno, če se v skladu s to direktivo odstopanje odpravi, vendar se še naprej izvajajo ustrezni nacionalni ukrepi, ali če se odstopanje odpravi z začetkom veljavnosti te direktive in država članica te ukrepe v skladu z določbami te direktive izvaja še naprej –
Directive 77/388/EEC is amended as follows:
Direktiva 77/388/EGS se spremeni, kakor sledi:
In Article 4(4), the following subparagraph shall be added:
v členu 4(4) se doda naslednji pododstavek:
‘A Member State exercising the option provided for in the second subparagraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’.
„Država članica lahko za izvajanje možnosti iz drugega pododstavka sprejme vse potrebne ukrepe, da prepreči davčno utajo ali izogibanje davku z uporabo te določbe.“;
In Article 5(8) the second sentence shall be replaced by the following:
drugi stavek v členu 5(8) se nadomesti z naslednjim:
‘Where appropriate, Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition.
„Po potrebi države članice v primerih, kadar prejemnik ni v celoti zavezan davku, sprejmejo ukrepe, potrebne za preprečevanje izkrivljanja konkurence.
They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’.
Sprejmejo lahko tudi potrebne ukrepe, da preprečijo davčno utajo ali izogibanje davku z uporabo te določbe.“;
Article 11(A) shall be amended as follows:
člen 11(A) se spremeni, kakor sledi:
in paragraph (1)(d) the second subparagraph shall be deleted;
v odstavku (1)(d) se črta drugi pododstavek;
the following paragraphs shall be added:
dodajo se naslednji odstavki:
Member States shall have the option of including in the taxable amount in respect of the supply of goods and services, the value of exempt investment gold within the meaning of Article 26b, which has been provided by the customer to be used as a basis for working and which as a result, loses its VAT exempt investment gold status when such goods and services are supplied.
Države članice imajo glede dobav blaga in storitev možnost vključiti v davčno osnovo vrednost oproščenega investicijskega zlata v smislu člena 26b, ki ga zagotovi naročnik kot osnovo za obdelavo in ki ob dobavi tega blaga in storitev izgubi status investicijskega zlata, oproščenega DDV.
The value to be used is the open market value of the investment gold at the time that those goods and services are supplied.
Vrednost, ki se uporabi, je tržna vrednost investicijskega zlata v trenutku dobave tega blaga in storitev.
In order to prevent tax evasion or avoidance, Member States may take measures to ensure that the taxable amount in respect of a supply of goods or services shall be the open market value.
Da bi države članice preprečile davčno utajo ali izogibanje davku, lahko sprejmejo ukrepe, s katerimi zagotovijo, da je davčna osnova v zvezi z dobavo blaga ali storitev enaka tržni vrednosti.
The option shall be applied only in respect of supplies of goods and services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State.
Ta možnost se uporablja samo glede dobav blaga in storitev, ki vključujejo družinske ali druge tesne osebne vezi, upravne, lastniške, finančne ali pravne vezi, kakor jih je opredelila država članica.
For these purposes legal ties may include the relationship between an employer and employee or the employee's family, or any other closely connected persons.
Za namene te opredelitve lahko pravne vezi vključujejo tudi odnos med delodajalcem in zaposlenim, družino zaposlenega ali drugimi osebami, tesno povezanimi z zaposlenim.
The option in the first subparagraph may apply only in any of the following circumstances:
Področje uporabe prvega pododstavka se omeji na naslednje primere:
where the consideration is lower than the open market value and the recipient of the supply does not have a full right of deduction under Article 17;
ko je plačilo nižje od tržne vrednosti in naročnik dobave nima pravice do popolnega odbitka po členu 17;
where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Article 17 and the supply is subject to an exemption under Article 13 or Article 28(3)(b);
ko je plačilo nižje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členu 17 in za dobavo velja oprostitev po členu 13 ali členu 28(3)(b);
where the consideration is higher than the open market value and the supplier does not have a full right of deduction under Article 17.
kadar je plačilo višje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členu 17.
Member States may restrict the categories of suppliers or recipients to whom the measures in the first and the second subparagraph shall apply.
Države članice lahko omejijo kategorije dobaviteljev ali prejemnikov, za katere se uporabljajo ukrepi iz prvega in drugega pododstavka.
Member States shall inform the Committee established in accordance with Article 29 of any new national measure adopted pursuant to the provisions of this paragraph.
Države članice obvestijo Odbor, ustanovljen v skladu s členom 29, o uvedbi vseh novih nacionalnih ukrepov, ki so bili sprejeti v skladu z določbami tega odstavka.
For the purposes of this Directive, “open market value” shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.
Za namene te direktive pomeni ‚tržna vrednost‘ celoten znesek, ki bi ga moral za pridobitev zadevnega blaga ali storitev v tistem trenutku plačati naročnik v enaki prodajni fazi, kot poteka dobava blaga in storitev in pod pogoji lojalne konkurence neodvisnemu dobavitelju na ozemlju države članice, v kateri je transakcija obdavčena.
Where no comparable supply of goods or services can be ascertained, “open market value” shall mean, in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply; in respect of services it shall mean not less than the full cost to the taxable person of providing the service.’.
Če ni mogoče ugotoviti primerljive dobave blaga ali storitev, pomeni tržna vrednost – v zvezi z blagom – znesek, ki ni manjši od nabavne cene blaga ali podobnega blaga ali – če ni nabavne cene – od lastne cene, ki se določi v trenutku dobave; v zvezi s storitvami pomeni znesek, ki ni manjši od celotnih stroškov davčnega zavezanca za zagotovitev storitev.“.
Article 17(4), in the version set out in Article 28f(1), shall be amended as follows:
Člen 17(4) v različici, določeni v členu 28f(1), se spremeni, kakor sledi:
in point (a) of the second subparagraph ‘Article 21(1)(a) and (c)’ shall be replaced by ‘Article 21(1)(a), (1)(c) or (1)(f) or Article 21(2)(c)’;
v točki (a) drugega pododstavka se besedilo „člen 21(1)(a) in (c)“ nadomesti s „člen 21(1)(a), (1)(c) ali (1)(f) ali člen 21(2)(c)“;
in point (b) of the second subparagraph ‘Article 21(1)(a)’ shall be replaced by ‘Article 21(1)(a), or (1)(f) or Article 21(2)(c)’.
v točki (b) drugega pododstavka se besedilo „člen 21(1)(a)“ nadomesti s „člen 21(1)(a) ali (1)(f) ali člen 21(2)(c)“.
In Article 18(1)(d), in the version set out in Article 28f(2), ‘Article 21(1)’ shall be replaced by ‘Article 21(1) or Article 21(2)(c)’.
V členu 18(1)(d) v različici, določeni v členu 28f(2), se besedilo „člen 21(1)“ nadomesti s „člen 21(1) ali člen 21(2)(c)“.
In Article 20(4), the following subparagraph shall be added:
V členu 20(4) se doda naslednji pododstavek:
‘Member States may also apply paragraphs 2 and 3 to services which have characteristics similar to those normally attributed to capital goods.’.
„Države članice lahko uporabijo tudi odstavka 2 in 3 za storitve, ki imajo podobne lastnosti kot tiste, ki se običajno pripišejo investicijskemu blagu.“.
In Article 21(2), in the version set out in Article 28g, the following point shall be added:
V členu 21(2) v različici, določeni v členu 28g, se doda naslednja točka:
where the following supplies are carried out, Member States may lay down that the person liable to pay tax is the taxable person to whom those supplies are made:
Če se opravijo naslednje dobave blaga ali storitev, lahko države članice določijo, da je davčni zavezanec dolžan plačati davek:
the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works considered to be a supply of goods by virtue of Article 5(5);
gradbena dela, vključno s popravili, čiščenjem, vzdrževanjem, rekonstrukcijo in rušenjem v zvezi z zemljišči, kot tudi predaja gradbenih del, ki šteje za dobavo blaga na podlagi člena 5(5);
the supply of staff engaged in activities covered by (i);
dobava osebja, vključenega v dejavnosti iz (i);
the supply of immovable property, as referred to in Article 13(B)(g) and (h), where the supplier has opted for taxation of the supply pursuant to point (C)(b) of that Article;
dobava zemljišč, kakor je navedeno v členu 13(B)(g) in (h), če se je dobavitelj odločil za obdavčenje dobave v skladu s točko (C)(b) tega člena;
the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as identified in Annex M;
dobava rabljenega materiala, tudi rabljenega materiala, ki ga kot takega ni mogoče ponovno uporabiti, industrijskih in neindustrijskih odpadkov, odpadkov, ki jih je mogoče reciklirati, delno predelanih odpadkov, ostankov in določenega blaga in storitev, kot je navedeno v seznamu v Prilogi M;
the supply of goods provided as security by one taxable person to another in execution of that security;
dobava blaga, ki ga davčni zavezanec zagotavlja kot jamstvo drugemu davčnemu zavezancu v zvezi z izvrševanjem tega jamstva;
the supply of goods following the cession of the reservation of ownership to an assignee and the exercising of this right by the assignee;
dobava blaga po odstopu pridržka lastninske pravice prejemniku odstopljene pravice in po uveljavljanju te pravice s strani prejemnika odstopljene pravice;
the supply of immovable property sold by the judgment debtor in a compulsory sale procedure.
dobava nepremičnin, ki jih prodaja dolžnik po sodbi v postopku obvezne prodaje drugi osebi.