natgillin/translations-raw huggingface dataset:
Member States shall notify to the Commission, which shall inform the other Member States accordingly, the provisions of national law which are in force, in so far as these have not already been notified, and those which they adopt pursuant to paragraph 2.
Države članice o veljavnih nacionalnih določbah, če te še niso bile sporočene, in o tistih, ki jih sprejmejo na podlagi odstavka 2, obvestijo Komisijo, ta pa obvesti druge države članice.
Exemptions on exportation
Oprostitve pri izvozu
the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor;
dobavo blaga, ki ga prodajalec ali druga oseba za njegov račun odpošlje ali odpelje v namembni kraj zunaj Skupnosti;
the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use;
dobavo blaga, ki ga pridobitelj, ki nima sedeža na njihovem ozemlju, ali druga oseba za njegov račun odpošlje ali odpelje v namembni kraj zunaj Skupnosti, razen blaga, ki ga prevaža pridobitelj sam in je namenjeno opremljanju, oskrbovanju z gorivom in drugemu oskrbovanju zasebnih čolnov, zasebnih zrakoplovov ali katerih koli drugih prevoznih sredstev za zasebno rabo;
the supply of goods to approved bodies which export them out of the Community as part of their humanitarian, charitable or teaching activities outside the Community;
blago, dobavljeno pooblaščenim organizacijam, ki ga izvozijo iz Skupnosti kot del njihovih človekoljubnih, dobrodelnih ali dejavnosti poučevanja zunaj Skupnosti;
the supply of services consisting in work on movable property acquired or imported for the purpose of undergoing such work within the Community, and dispatched or transported out of the Community by the supplier, by the customer if not established within their respective territory or on behalf of either of them;
storitve, opravljene na premičninah, ki so bile pridobljene ali uvožene zaradi opravljanja teh storitev v Skupnosti in jih iz Skupnosti odpošlje ali odpelje oseba, ki opravlja te storitve, ali prejemnik, ki nima sedeža na njihovem ozemlju, ali druga oseba za račun enega od njiju;
the supply of services, including transport and ancillary transactions, but excluding the supply of services exempted in accordance with Articles 132 and 135, where these are directly connected with the exportation or importation of goods covered by Article 61 and Article 157(1)(a).
opravljanje storitev, vključno s prevoznimi in pomožnimi posli, razen opravljanja storitev, ki so oproščene v skladu s členoma 132 in 135, če so neposredno povezane z izvozom ali uvozom blaga, ki ga zajemajo določbe člena 61 in člena 157(1)(a).
The exemption provided for in point (c) of paragraph 1 may be granted by means of a refund of the VAT.
Oprostitev iz točke (c) odstavka 1 se lahko uveljavlja na način vračila DDV.
Where the supply of goods referred to in point (b) of Article 146(1) relates to goods to be carried in the personal luggage of travellers, the exemption shall apply only if the following conditions are met:
Pri dobavi blaga iz točke (b) člena 146(1), ki se prevaža v osebni prtljagi potnikov, se oprostitev uporablja samo, če so izpolnjeni naslednji pogoji:
the traveller is not established within the Community;
potnik nima prebivališča v Skupnosti;
the goods are transported out of the Community before the end of the third month following that in which the supply takes place;
blago je odpeljano iz Skupnosti pred potekom tretjega meseca, ki sledi mesecu, v katerem se opravi dobava;
the total value of the supply, including VAT, is more than EUR 175 or the equivalent in national currency, fixed annually by applying the conversion rate obtaining on the first working day of October with effect from 1 January of the following year.
skupna vrednost dobave, skupaj z DDV, je višja od 175 EUR ali protivrednosti v nacionalni valuti, določeni enkrat letno na podlagi tečaja zamenjave, ki je v veljavi prvi delovni dan v oktobru, z učinkom od 1. januarja naslednjega leta.
However, Member States may exempt a supply with a total value of less than the amount specified in point (c) of the first subparagraph.
Države članice pa lahko oprostijo dobavo, katere skupna vrednost je nižja od zneska iz točke (c) pododstavka 1.
For the purposes of paragraph 1, ‘a traveller who is not established within the Community’ shall mean a traveller whose permanent address or habitual residence is not located within the Community.
Za namene odstavka 1 „potnik, ki nima stalnega prebivališča v Skupnosti“, pomeni potnika, katerega stalno ali običajno prebivališče ni v Skupnosti.
In that case ‘permanent address or habitual residence’ means the place entered as such in a passport, identity card or other document recognised as an identity document by the Member State within whose territory the supply takes place.
V tem primeru „stalno ali običajno prebivališče“ pomeni kraj, ki je kot tak naveden v potnem listu, osebni izkaznici ali v drugem dokumentu, ki ga kot identifikacijski dokument priznava država članica, v kateri je opravljena dobava.
Proof of exportation shall be furnished by means of the invoice or other document in lieu thereof, endorsed by the customs office of exit from the Community.
Za dokazilo o izvozu velja račun ali drug dokument namesto njega, ki ga potrdi carinski urad v kraju, kjer blago zapusti Skupnost.
Each Member State shall send to the Commission specimens of the stamps it uses for the endorsement referred to in the second subparagraph.
Vsaka država članica pošlje Komisiji vzorce žigov, ki jih uporablja za potrjevanje iz drugega pododstavka.
The Commission shall forward that information to the tax authorities of the other Member States.
Komisija pošlje to informacijo davčnim organom drugih držav članic.
EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT
Oprostitve v zvezi z mednarodnim prevozom
the supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas and carrying passengers for reward or used for the purpose of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing, with the exception, in the case of vessels used for inshore fishing, of ships' provisions;
dobavo blaga za oskrbovanje plovil za plovbo na odprtem morju, ki opravljajo prevoz potnikov za plačilo ali so namenjena opravljanju komercialne, industrijske ali ribiške dejavnosti, ter plovil za reševanje ali pomoč na morju in plovil za priobalni ribolov, razen oskrbovanja plovil za priobalni ribolov;
the supply of goods for the fuelling and provisioning of fighting ships, falling within the combined nomenclature (CN) code 8906 10 00, leaving their territory and bound for ports or anchorages outside the Member State concerned;
dobavo blaga za oskrbovanje vojaških plovil, zajetih pod oznako kombinirane nomenklature (KN) 8906 10 00, ki zapustijo njihovo ozemlje in so namenjena v pristanišča ali sidrišča zunaj države članice;
the supply, modification, repair, maintenance, chartering and hiring of the vessels referred to in point (a), and the supply, hiring, repair and maintenance of equipment, including fishing equipment, incorporated or used therein;
dobavo, izboljšave, popravilo, vzdrževanje, zakup in najem plovil iz točke (a) ter dobavo, najem, popravilo in vzdrževanje opreme, vključno z ribiško opremo, ki je vgrajena ali se pri tem uporablja;
the supply of services other than those referred to in point (c), to meet the direct needs of the vessels referred to in point (a) or of their cargoes;
opravljanje storitev, razen storitev iz točke (c), za neposredne potrebe plovil iz točke (a) in njihovega tovora;
the supply of goods for the fuelling and provisioning of aircraft used by airlines operating for reward chiefly on international routes;
dobavo blaga za oskrbovanje z gorivom in drugo oskrbovanje zrakoplovov, ki jih uporabljajo letalske družbe predvsem za polete na mednarodnih zračnih poteh za plačilo;
the supply, modification, repair, maintenance, chartering and hiring of the aircraft referred to in point (e), and the supply, hiring, repair and maintenance of equipment incorporated or used therein;
dobavo, izboljšave, popravilo, vzdrževanje, zakup in najem zrakoplovov iz točke (e) ter dobavo, najem, popravilo in vzdrževanje opreme, ki je vgrajena ali se pri tem uporablja;
the supply of services, other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.
opravljanje storitev, razen storitev iz točke (f), za neposredne potrebe zrakoplovov iz točke (e) in njihovega tovora.
Portugal may treat sea and air transport between the islands making up the autonomous regions of the Azores and Madeira and between those regions and the mainland as international transport.
Portugalska lahko obravnava pomorski in zračni promet med otoki, ki sestavljajo avtonomni regiji Azori in Madeira, in med njima in celino, na enak način kot mednarodni promet.
The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Article 148 and to lay down the detailed rules for their implementation.
Komisija po potrebi in v najkrajšem možnem času Svetu predloži predloge za natančno opredelitev obsega oprostitev iz člena 148 in podrobnejših pravil za njihovo izvajanje.
Pending the entry into force of the provisions referred to in paragraph 1, Member States may limit the scope of the exemptions provided for in points (a) and (b) of Article 148.
Do začetka veljavnosti določb iz odstavka 1 lahko države članice omejijo obseg oprostitev iz točk (a) in (b) člena 148.
Exemptions relating to certain Transactions treated as exports
Oprostitve za nekatere transakcije, ki se obravnavajo kot izvoz
the supply of goods or services under diplomatic and consular arrangements;
dobave blaga in opravljanje storitev v okviru diplomatskih in konzularnih odnosov;
the supply of goods or services to international bodies recognised as such by the public authorities of the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements;
dobave blaga in opravljanje storitev mednarodnim organizacijam, ki jih kot take priznavajo državni organi države članice gostiteljice, in članom teh organizacij, z omejitvami in pod pogoji, ki jih določajo mednarodne konvencije o ustanovitvi organizacij ali sporazumi o sedežu teh organizacij;
the supply of goods or services within a Member State which is a party to the North Atlantic Treaty, intended either for the armed forces of other States party to that Treaty for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort;
dobave blaga in opravljanje storitev, opravljene znotraj države članice, pogodbenice Severnoatlantske zveze, za potrebe oboroženih sil drugih držav, pogodbenic te zveze, ali spremnega civilnega osebja ali za oskrbo njihovih menz ali kantin, kadar te sile sodelujejo pri skupni obrambi;
the supply of goods or services to another Member State, intended for the armed forces of any State which is a party to the North Atlantic Treaty, other than the Member State of destination itself, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort;
dobave blaga in opravljanje storitev v drugo državo članico in namenjene za oborožene sile katere koli države članice, ki je pogodbenica Severnoatlantske zveze, razen same namembne države članice, za potrebe teh oboroženih sil ali spremnega civilnega osebja ali za oskrbo njihovih menz ali kantin, kadar te sile sodelujejo pri zagotavljanju skupne obrambe;
the supply of goods or services to the armed forces of the United Kingdom stationed in the island of Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960, which are for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens.
dobave blaga in opravljanje storitev oboroženim silam Združenega kraljestva, ki so v skladu s Pogodbo o ustanovitvi Republike Ciper z dne 16. avgusta 1960 stacionirane na otoku Ciper, za njihovo uporabo, za uporabo spremnega civilnega osebja ali za oskrbo njihovih menz ali kantin.
Pending the adoption of common tax rules, the exemptions provided for in the first subparagraph shall be subject to the limitations laid down by the host Member State.
Do sprejetja enotnih davčnih pravil Skupnosti za oprostitve iz prvega pododstavka veljajo omejitve, ki jih določi država članica gostiteljica.
In cases where the goods are not dispatched or transported out of the Member State in which the supply takes place, and in the case of services, the exemption may be granted by means of a refund of the VAT.
Kadar se blago ne odpošlje ali odpelje iz države članice, v kateri se opravi dobava tega blaga, in pri storitvah, se lahko oprostitev izvaja na način vračila DDV.
Member States shall exempt the supply of gold to central banks.
Države članice oprostijo dobavo zlata centralnim bankam.
Exemptions for the supply of services by intermediaries
Oprostitve za storitve, ki jih opravijo posredniki
Member States shall exempt the supply of services by intermediaries, acting in the name and on behalf of another person, where they take part in the transactions referred to in Chapters 6, 7 and 8, or of transactions carried out outside the Community.
Države članice oprostijo storitve, ki jih opravijo posredniki, delujoči v imenu in za račun druge osebe, če so sodelovali pri transakcijah iz poglavij 6, 7 in 8 ali pri transakcijah, opravljenih zunaj Skupnosti.
The exemption referred to in the first paragraph shall not apply to travel agents who, in the name and on behalf of travellers, supply services which are carried out in other Member States.
Oprostitev iz prvega odstavka se ne uporablja za potovalne agencije, ki v potnikovem imenu in za njegov račun opravljajo storitve, ki se izvedejo v drugih državah članicah.
Exemptions for transactions relating to international trade
Oprostitve transakcij, povezanih z mednarodnim trgovanjem
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Carinska skladišča, skladišča, ki niso carinska, in podobne ureditve
For the purposes of this Section, ‘warehouses other than customs warehouses’ shall, in the case of products subject to excise duty, mean the places defined as tax warehouses by Article 4(b) of Directive 92/12/EEC and, in the case of products not subject to excise duty, the places defined as such by the Member States.
Za namene tega oddelka se šteje, da so „skladišča, ki niso carinska skladišča“, pri trošarinskih izdelkih prostori, ki so v členu 4(b) Direktive 92/12/EGS opredeljeni kot davčna skladišča, in pri netrošarinskih izdelkih prostori, ki jih kot take določijo države članice.
Without prejudice to other Community tax provisions, Member States may, after consulting the VAT Committee, take special measures designed to exempt all or some of the transactions referred to in this Section, provided that those measures are not aimed at final use or consumption and that the amount of VAT due on cessation of the arrangements or situations referred to in this Section corresponds to the amount of tax which would have been due had each of those transactions been taxed within their territory.
Brez poseganja v druge davčne določbe Skupnosti, lahko države članice po posvetovanju z odborom za DDV, sprejmejo posebne ukrepe, s katerimi so oproščene plačila DDV vse ali nekatere od transakcij iz tega oddelka, če niso namenjene za končno uporabo ali potrošnjo in je znesek dolgovanega DDV ob prenehanju postopkov ali možnosti iz tega oddelka enak znesku davka, ki bi bil dolgovan, če bi bila vsaka od teh transakcij obdavčena na njihovem ozemlju.
Member States may exempt the following transactions:
Države članice lahko oprostijo naslednje transakcije:
the supply of goods which are intended to be presented to customs and, where applicable, placed in temporary storage;
dobave blaga, namenjene da se predložijo carini in, kadar je to ustrezno, začasni hrambi;
the supply of goods which are intended to be placed in a free zone or in a free warehouse;
dobave blaga, namenjene vnosu v prosto cono ali v prosto skladišče;
the supply of goods which are intended to be placed under customs warehousing arrangements or inward processing arrangements;
dobave blaga, za katere naj bi se začel postopek carinskega skladiščenja ali postopek aktivnega oplemenitenja;
the supply of goods which are intended to be admitted into territorial waters in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland;
dobave blaga, namenjene da se prepeljejo v teritorialne vode za vgradnjo v vrtalne ali proizvodne ploščadi zaradi gradnje, popravila, vzdrževanja, spremembe ali opremljanja takšnih ploščadi ali za povezavo takšnih vrtalnih ali proizvodnih ploščadi s kopnim;
the supply of goods which are intended to be admitted into territorial waters for the fuelling and provisioning of drilling or production platforms.
dobave blaga, namenjene da se prepeljejo v teritorialne vode za oskrbovanje z gorivom in drugo oskrbovanje vrtalnih ali proizvodnih ploščadi.
The places referred to in paragraph 1 shall be those defined as such by the Community customs provisions in force.
Prostori iz odstavka 1 se opredelijo v skladu z veljavnimi carinskimi določbami Skupnosti.
the importation of goods which are intended to be placed under warehousing arrangements other than customs warehousing;
uvoz blaga, namenjenega v postopek skladiščenja, ki ni carinsko skladiščenje;
the supply of goods which are intended to be placed, within their territory, under warehousing arrangements other than customs warehousing.
dobave blaga, ki naj bi se na njihovem ozemlju dalo v postopek skladiščenja, ki ni carinsko skladiščenje.
Member States may not provide for warehousing arrangements other than customs warehousing for goods which are not subject to excise duty where those goods are intended to be supplied at the retail stage.
Države članice ne smejo določiti postopkov skladiščenja, ki niso carinsko skladiščenje, za netrošarinsko blago, če je to blago namenjeno, da se dobavi na ravni trgovine na drobno.
By way of derogation from Article 157(2), Member States may provide for warehousing arrangements other than customs warehousing in the following cases:
Z odstopanjem od člena 157(2) lahko države članice določijo postopek skladiščenja, ki ni carinsko skladiščenje, v naslednjih primerih:
where the goods are intended for tax-free shops, for the purposes of the supply of goods to be carried in the personal luggage of travellers taking flights or sea crossings to third territories or third countries, where that supply is exempt pursuant to point (b) of Article 146(1);
če je blago namenjeno davkov prostim prodajalnam za namene dobav blaga, ki se iznese v potnikovi osebni prtljagi pri poletih ali ladijskih prevozih na tretje ozemlje ali v tretjo državo, kadar so te dobave oproščene v skladu s točko (b) člena 146(1);
where the goods are intended for taxable persons, for the purposes of carrying out supplies to travellers on board an aircraft or a ship in the course of a flight or sea crossing where the place of arrival is situated outside the Community;
če je blago namenjeno davčnim zavezancem za namene dobav potnikom na krovu zrakoplova ali plovila med poletom ali ladijskim prevozom, kadar je kraj prihoda zunaj Skupnosti;
where the goods are intended for taxable persons, for the purposes of carrying out supplies which are exempt from VAT pursuant to Article 151.
če je blago namenjeno davčnim zavezancem za namene dobav, ki so oproščene DDV v skladu s členom 151.
Where Member States exercise the option of exemption provided for in point (a) of paragraph 1, they shall take the measures necessary to ensure the correct and straightforward application of this exemption and to prevent any evasion, avoidance or abuse.
Kadar države članice uporabijo možnost oprostitve iz točke (a) odstavka 1, sprejmejo potrebne ukrepe, s katerimi zagotovijo pravilno in enostavno uporabo te oprostitve ter preprečijo vsakršno morebitno goljufijo, izogibanje ali zlorabo.
For the purposes of point (a) of paragraph 1, ‘tax-free shop’ shall mean any establishment which is situated within an airport or port and which fulfils the conditions laid down by the competent public authorities.
Za namene točke (a) odstavka 1 „davka prosta prodajalna“ pomeni kakršno koli poslovalnico na letališču ali v pristanišču, ki izpolnjuje pogoje, ki jih določijo pristojni državni organi.
Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.
Države članice lahko oprostijo opravljanje storitev v zvezi z dobavami blaga iz člena 156, člena 157(1)(b) in člena 158.
the supply of goods or services carried out in the locations referred to in Article 156(1), where one of the situations specified therein still applies within their territory;
dobave blaga in opravljanje storitev, ki se opravijo na krajih iz člena 156(1) in za katere se na njihovem ozemlju še uporablja ena od možnosti iz istega odstavka;
the supply of goods or services carried out in the locations referred to in Article 157(1)(b) or Article 158, where one of the situations specified in Article 157(1)(b) or in Article 158(1) still applies within their territory.
dobave blaga in opravljanje storitev, ki se opravijo na krajih iz člena 157(1)(b) in člena 158 in za katere se na njihovem ozemlju uporablja ena od možnosti iz člena 152(1)(b) oziroma člena 153(1).
Where Member States exercise the option under point (a) of paragraph 1 in respect of transactions effected in customs warehouses, they shall take the measures necessary to provide for warehousing arrangements other than customs warehousing under which point (b) of paragraph 1 may be applied to the same transactions when they concern goods listed in Annex V and are carried out in warehouses other than customs warehouses.
Kadar države članice uporabijo možnost iz točke (a) odstavka 1 za transakcije, ki se opravijo v carinskih skladiščih, sprejmejo potrebne ukrepe, s katerimi določijo postopke skladiščenja, ki niso carinsko skladiščenje, ki omogočajo uporabo določb iz točke (b) odstavka 1 za iste transakcije v zvezi z blagom iz Priloge V, ki se opravijo v takšnih skladiščih, ki niso carinska skladišča.
Member States may exempt supply of the following goods and of services relating thereto:
Države članice lahko oprostijo naslednje dobave blaga in s tem povezane storitve:
the supply of goods referred to in the first paragraph of Article 30 while they remain covered by arrangements for temporary importation with total exemption from import duty or by external transit arrangements;
dobave blaga iz prvega odstavka člena 30, dokler je v postopku začasnega uvoza, s popolno oprostitvijo uvoznih dajatev, ali zunanji tranzitni postopek;
the supply of goods referred to in the second paragraph of Article 30 while they remain covered by the internal Community transit procedure referred to in Article 276.
dobave blaga iz drugega odstavka člena 30, dokler je v notranjem skupnostnem tranzitnem postopku iz člena 276.