natgillin/translations-raw huggingface dataset:
In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.
V tem primeru se prenos opravi v trenutku, ko ta pogoj ni več izpolnjen.
Member States may treat each of the following transactions as a supply of goods for consideration:
Države članice lahko kot dobavo blaga, opravljeno za plačilo, obravnavajo naslednje transakcije:
the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible;
uporabo blaga s strani davčnega zavezanca za namene njegove dejavnosti, ki ga proizvede, konstruira, izkoplje, predela, kupi ali uvozi v okviru takšne dejavnosti, kjer za takšno blago, če bi bilo pridobljeno od drugega davčnega zavezanca, ne bi bila dana pravica do celotnega odbitka DDV;
the application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a);
uporabo blaga s strani davčnega zavezanca za namene neobdavčljivih transakcij, kjer je bila za to blago dana pravica do celotnega ali delnega odbitka DDV pri pridobitvi ali pri uporabi v skladu s točko (a);
with the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a).
zadržanje blaga s strani davčnega zavezanca ali njegovih naslednikov po prenehanju opravljanja obdavčljive ekonomske dejavnosti, kjer je bila za to blago dana pravica do celotnega ali delnega odbitka DDV pri pridobitvi ali pri uporabi v skladu s točko (a), razen v primerih iz člena 19.
In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.
Države članice lahko v primeru prenosa celotnih sredstev podjetja ali dela sredstev podjetja za plačilo ali brez plačila ali kot vložek v podjetje štejejo, da ni bila opravljena nobena dobava blaga in da se oseba, kateri je blago preneseno, obravnava kot naslednik prenosnika.
Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition.
Države članice v primerih, kadar upravičenec 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 Article.
Sprejmejo lahko tudi vse potrebne ukrepe, s katerimi preprečijo možnost davčne utaje ali izogibanja plačilu davka zaradi uporabe tega člena.
Intra-Community acquisition of goods
Pridobitev blaga znotraj Skupnosti
‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.
„Pridobitev blaga znotraj Skupnosti“ pomeni pridobitev pravice do razpolaganja s premičninami kot lastnik, ki jih pridobitelju odpošlje ali pripelje prodajalec ali pridobitelj ali druga oseba za njun račun, v drugo državo članico, kot je država, v kateri se pošiljanje ali prevoz blaga začne.
Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation.
Če je blago, ki ga je pridobila pravna oseba, ki ni davčni zavezanec, odposlano ali odpeljano iz tretjega ozemlja ali tretje države in ga je uvozila ta pravna oseba, ki ni davčni zavezanec v državo članico, ki ni država članica, v kateri se odpošiljanje ali prevoz blaga konča, se šteje, da je bilo blago odposlano ali odpeljano iz države članice uvoza.
That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.
Ta država članica odobri uvozniku, ki je določen ali priznan za osebo, dolžno plačati davek, v skladu s členom 201, vračilo DDV, plačanega v zvezi z uvozom blaga, če uvoznik dokaže, da je bila njegova pridobitev obdavčena v državi članici, v kateri se odpošiljanje ali prevoz blaga konča.
The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.
Pridobitev blaga znotraj Skupnosti, opravljena za plačilo, vključuje blago, ki ga davčni zavezanec rabi za potrebe svojega podjetja, ki ga odpošlje ali odpelje ta davčni zavezanec ali druga oseba za njegov račun iz druge države članice, v kateri je bilo blago proizvedeno, črpano, predelano, kupljeno ali pridobljeno, kot je opredeljeno v členu 2(1)(b), ali ga je davčni zavezanec uvozil v okviru opravljanja dejavnosti v to drugo državo članico.
The application by the armed forces of a State party to the North Atlantic Treaty, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (h) of Article 143.
Pridobitev blaga znotraj Skupnosti za plačilo vključuje blago, ki ga oborožene sile države članice Severnoatlantske zveze rabijo za svoje potrebe ali potrebe svojega spremnega civilnega osebja in ga niso kupile pod splošnimi pravili obdavčevanja na domačem trgu ene od držav članic, če pri uvozu tega blaga ne bi bile upravičene do oprostitve iz točke (h) člena 143.
Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se transakcije, ki bi bile opredeljene kot „dobave blaga“, če bi jih na njihovem ozemlju opravil davčni zavezanec, ki deluje kot tak, uvrstijo pod „pridobitve blaga znotraj Skupnosti“.
‘Supply of services’ shall mean any transaction which does not constitute a supply of goods.
„Opravljanje storitev“ pomeni vsako transakcijo, ki ni dobava blaga.
‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.
„Telekomunikacijske storitve“ pomenijo storitve v zvezi s prenosom, oddajanjem ali sprejemanjem signalov, besed, slik in zvoka ali kakršne koli informacije po žičnih, radijskih, optičnih ali drugih elektromagnetnih sistemih, vključno s povezanim prenosom ali dodeljevanjem povezane pravice do uporabe zmogljivosti za takšen prenos, oddajanje ali sprejemanje, vključno z zagotavljanjem dostopa do globalnih informacijskih omrežij.
A supply of services may consist, inter alia, in one of the following transactions:
Opravljanje storitev lahko med drugim vključuje eno od naslednjih transakcij:
the assignment of intangible property, whether or not the subject of a document establishing title;
odstop premoženja v pravicah, ne glede na to, ali so te pravice ustanovljene z dokumentom ali ne;
the obligation to refrain from an act, or to tolerate an act or situation;
obveznost opustitve dejanja ali dopustitve dejanja ali stanja;
the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.
opravljanje storitev na podlagi naloga ali v imenu državnega organa ali na podlagi zakona.
Each of the following transactions shall be treated as a supply of services for consideration:
Vsaka od naslednjih transakcij še šteje za opravljanje storitev za plačilo:
the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible;
uporaba blaga, ki je del poslovnih sredstev podjetja, za zasebno rabo davčnega zavezanca ali za zasebno rabo njegovih zaposlenih ali splošneje za druge namene kot za namene njegove dejavnosti, če je bila za takšno blago dana pravica do celotnega ali delnega odbitka DDV;
the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business.
opravljanje storitev, ki jih davčni zavezanec opravi brezplačno za svojo zasebno rabo ali za zasebno rabo svojih zaposlenih ali splošneje za druge namene kot za namene svoje dejavnosti.
Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.
Države članice lahko odstopijo od določb odstavka 1, če takšno odstopanje ne vodi k izkrivljanju konkurence.
In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.
Za preprečitev izkrivljanja konkurence in po posvetovanju z odborom za DDV lahko države članice obravnavajo kot opravljanje storitev za plačilo storitev, ki jo opravi davčni zavezanec za namene svojega podjetja, če za takšno storitev, če bi jo opravil drug davčni zavezanec, ne bi bila priznana pravica do celotnega odbitka DDV.
Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.
Kadar davčni zavezanec pri opravljanju storitev deluje v svojem imenu, vendar za račun druge osebe, se šteje, da je prejel in opravil te storitve sam.
Article 19 shall apply in like manner to the supply of services.
Člen 19 se smiselno uporablja tudi za opravljanje storitev.
Importation of goods
Uvoz blaga
‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.
Za „uvoz blaga“ se šteje vnos blaga v Skupnost, ki ni v prostem prometu v smislu člena 24 Pogodbe.
In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
Poleg transakcije iz prvega odstavka se za uvoz blaga šteje vnos blaga, ki je v prostem prometu, s tretjega ozemlja, ki je del carinskega območja Skupnosti, v Skupnost.
Place of supply of goods
Kraj dobave blaga
Supply of goods without transport
Dobava blaga brez prevoza
Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.
Če se blago ne odpošilja ali prevaža, se za kraj dobave šteje kraj, kjer se blago nahaja v trenutku, ko se opravi dobava.
Supply of goods with transport
Dobava blaga s prevozom
Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
Kadar blago odpošlje ali prevaža dobavitelj, pridobitelj ali tretja oseba, se za kraj dobave šteje kraj, kjer se blago nahaja, v trenutku, ko se začne odpošiljanje ali prevoz blaga pridobitelju.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Vendar, če se odpošiljanje ali prevoz blaga začne na tretjem ozemlju ali v tretji državi, se šteje, da sta kraj dobave, ki jo opravi uvoznik, ki je določen ali priznan za osebo, ki je dolžna plačati davek v skladu s členom 201, in kraj morebitnih kasnejših dobav v državi članici uvoza blaga.
By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which dispatch or transport of the goods ends shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends, where the following conditions are met:
Z odstopanjem od člena 32 se za kraj dobave blaga, ki ga odpošlje ali odpelje dobavitelj ali druga oseba za njegov račun iz države članice, ki ni tista, v kateri se odpošiljanje ali prevoz blaga konča, šteje kraj, kjer se blago nahaja v trenutku, ko se odpošiljanje ali prevoz blaga pridobitelju konča, če so izpolnjeni naslednji pogoji:
the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
dobava blaga je opravljena za davčnega zavezanca ali pravno osebo, ki ni davčni zavezanec, katere pridobitve blaga znotraj Skupnosti niso predmet DDV v skladu s členom 3(1), ali za katero koli drugo osebo, ki ni davčni zavezanec;
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.
dobavljeno blago niso niti nova prevozna sredstva niti blago, ki ga dobavi dobavitelj ali druga oseba za njegov račun, potem ko je bilo montirano ali instalirano, s poskusnim zagonom ali brez njega.
Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported from the Member State of importation.
Kadar je dobavljeno blago odposlano ali odpeljano s tretjega ozemlja ali tretje države in ga dobavitelj uvozi v državo članico, ki ni tista, v kateri se odpošiljanje ali prevoz blaga pridobitelju konča, se šteje, da je bilo odposlano ali odpeljano iz države članice uvoza.
Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends:
Člen 33 se ne uporablja za dobave blaga, ki je v celoti odposlano ali odpeljano v isto državo članico, ki je država, v kateri se odpošiljanje ali prevoz blaga konča, če so izpolnjeni naslednji pogoji:
the goods supplied are not products subject to excise duty;
dobavljeno blago niso trošarinski izdelki;
the total value, exclusive of VAT, of such supplies effected under the conditions laid down in Article 33 within that Member State does not in any one calendar year exceed EUR 100000 or the equivalent in national currency;
skupna vrednost, brez DDV, teh dobav, opravljenih pod pogoji iz člena 33, v državo članico v enem koledarskem letu ne presega 100000 EUR ali protivrednosti v nacionalni valuti;
the total value, exclusive of VAT, of the supplies of goods, other than products subject to excise duty, effected under the conditions laid down in Article 33 within that Member State did not in the previous calendar year exceed EUR 100000 or the equivalent in national currency.
skupna vrednost, brez DDV, teh dobav blaga, razen trošarinskih izdelkov, opravljenih pod pogoji iz člena 33, v državo članico v predhodnem koledarskem letu ni presegla 100000 EUR ali protivrednosti v nacionalni valuti.
The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35000 or the equivalent in national currency, where that Member State fears that the threshold of EUR 100000 might cause serious distortion of competition.
Država članica, na ozemlju katere se nahaja blago v trenutku, ko se konča odpošiljanje ali prevoz pridobitelju, lahko omeji prag iz odstavka 1 na 35000 EUR ali protivrednost v nacionalni valuti, kadar se ta država članica boji, da bi prag 100000 EUR lahko povzročil resna izkrivljanja konkurence.
Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.
Države članice, ki uporabijo možnost iz prvega pododstavka, sprejmejo potrebne ukrepe, da obvestijo ustrezne državne organe v državi članici, v kateri se odpošiljanje ali prevoz blaga začne.
The Commission shall present to the Council at the earliest opportunity a report on the operation of the special EUR 35000 threshold referred to in paragraph 2, accompanied, if necessary, by appropriate proposals.
Komisija Svetu čimprej predloži poročilo o uporabi posebnega praga 35000 EUR iz odstavka 2, po potrebi skupaj z ustreznimi predlogi.
The Member State within the territory of which the goods are located at the time when their dispatch or transport begins shall grant those taxable persons who carry out supplies of goods eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Article 33.
Država članica, na ozemlju katere se nahaja blago v trenutku, ko se začne odpošiljanje ali prevoz, prizna tistim davčnim zavezancem, ki opravijo dobave blaga, ki izpolnjuje pogoje v skladu z odstavkom 1, pravico da izberejo, da se kraj takih dobav določi v skladu s členom 33.
The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years.
Zadevne države članice določijo podrobna pravila za izvajanje možnosti iz prvega pododstavka, ki se v vsakem primeru uporablja dve koledarski leti.
Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.
Določbe členov 33 in 34 se ne uporabljajo za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, opredeljenih v točkah (1) do (4) člena 311(1), ter za dobave rabljenih prevoznih sredstev, opredeljenih v členu 327(3), ki so predmet DDV v skladu s posebnimi ureditvami za ta področja.
Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.
Kadar blago, ki ga odpošlje ali prevaža dobavitelj, pridobitelj ali tretja oseba, instalira ali montira dobavitelj ali druga oseba za njegov račun s poskusnim zagonom ali brez njega, se za kraj dobave šteje kraj, kjer je blago instalirano ali montirano.
Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.
Kadar se instalacija ali montaža opravi v drugi državi članici, kot je država dobavitelja, sprejme država članica, na ozemlju katere se opravi instalacija ali montaža, vse potrebne ukrepe za izognitev dvojnemu obdavčevanju v tej državi članici.
Supply of goods on board ships, aircraft or trains
Dobava blaga na krovu plovil, zrakoplovov ali na vlakih
Where goods are supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, the place of supply shall be deemed to be at the point of departure of the passenger transport operation.
Če se dobava blaga opravi na krovu plovila, zrakoplova ali na vlaku med delom prevoza potnikov v Skupnosti, se za kraj te dobave šteje kraj, v katerem se prevoz potnikov začne.
For the purposes of paragraph 1, ‘section of a passenger transport operation effected within the Community’ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
Za namene odstavka 1 „del prevoza potnikov v Skupnosti“ pomeni del prevoza, ki se brez postanka zunaj Skupnosti opravi med krajem, v katerem se prevoz potnikov začne in krajem, kjer se prevoz potnikov konča.
‘Point of departure of a passenger transport operation’ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
„Kraj, v katerem se prevoz potnikov začne“, pomeni prvi predvideni kraj v Skupnosti, kjer bodo potniki vstopili, po potrebi po delu poti zunaj Skupnosti.
‘Point of arrival of a passenger transport operation’ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
„Kraj, v katerem se prevoz potnikov konča“, pomeni zadnji predvideni kraj v Skupnosti, kjer potniki, ki so vstopili znotraj Skupnosti, izstopijo, kadar je to ustrezno, pred postankom zunaj Skupnosti.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.
V primeru povratnega potovanja se povratna pot šteje za ločen prevoz.
The Commission shall, at the earliest opportunity, present to the Council a report, accompanied if necessary by appropriate proposals, on the place of taxation of the supply of goods for consumption on board and the supply of services, including restaurant services, for passengers on board ships, aircraft or trains.
Komisija Svetu čimprej predloži poročilo, ki mu po potrebi priloži ustrezne predloge glede kraja obdavčitve dobave blaga za potrošnjo na krovu in storitev, vključno z restavracijskimi storitvami, opravljenimi za potnike na krovu plovila, zrakoplova ali vlaku.