natgillin/translations-raw huggingface dataset:
Surname, first name(s): ELHASSAN Gaffar Mohamed
Priimek, ime/-na: ELHASSAN Gaffar Mohamed
Other information: Major-General and Commander of the Western Military Region for the Sudanese Armed Forces
Drugi podatki: generalmajor in poveljnik zahodne vojaške regije sudanskih oboroženih sil
Surname, first name(s): HILAL Sheikh Musa
Priimek, ime/-na: HILAL Sheikh Musa
Other information: Paramount Chief of the Jalul Tribe in North Darfur
Drugi podatki: vrhovni poglavar plemena Jalul v severnem Darfurju
Surname, first name(s): SHANT Adam Yacub
Priimek, ime/-na: SHANT Adam Yacub
Other information: Sudanese Liberation Army (SLA) Commander
Drugi podatki: poveljnik Sudanske osvobodilne armade (SLA)
Surname, first name(s): BADRI Gabril Abdul Kareem
Priimek, ime/-na: BADRI Gabril Abdul Kareem
Other information: National Movement for Reform and Development (NMRD) Field Commander’
Drugi podatki: poveljnik na terenu Nacionalnega gibanja za reforme in razvoj“
authorising the Kingdom of Spain to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
o dovolitvi Kraljevini Španiji, da uporabi ukrep z odstopanjem od člena 11 in člena 28e Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih
Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States in relation to turnover taxes — Common System of Value Added Tax; uniform basis of assessment [1], and in particular Article 27 thereof,
ob upoštevanju 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 [1], in zlasti člena 27 Direktive,
Under Article 27(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from that Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
V skladu s členom 27(1) Direktive 77/388/EGS lahko Svet soglasno na predlog Komisije kateri koli državi članici dovoli, da uvede posebne ukrepe za odstopanje od določb navedene direktive zaradi poenostavitve obračunavanja davkov ali za preprečitev nekaterih vrst izogibanja davkom ali davčnih utaj.
In a letter dated 21 June 2005 and received in the Secretariat-General of the Commission on 22 July 2005, the Kingdom of Spain sought authorisation to introduce a measure derogating from the provisions of Directive 77/388/EEC governing the taxable amount for value added tax (VAT) purposes.
S pismom z dne 21. junija 2005, ki ga je generalni sekretariat Komisije prejel 22. julija 2005, je Kraljevina Španija zaprosila za dovoljenje za uvedbo ukrepa, ki odstopa od določb Direktive 77/388/EGS, ki ureja davčno osnovo za namene davka na dodano vrednost (DDV).
In accordance with Article 27(2) of Directive 77/388/EEC, the Commission informed the other Member States of the request made by the Kingdom of Spain in a letter dated 7 October 2005.
V skladu s členom 27(2) Direktive 77/388/EGS je Komisija s pismom z dne 7. oktobra 2005 o zahtevku Kraljevine Španije obvestila druge države članice.
In a letter dated 10 October 2005, the Commission notified the Kingdom of Spain that it had all the information it considered necessary for appraisal of the request.
S pismom z dne 10. oktobra 2005 je Komisija uradno obvestila Kraljevino Španijo, da ima vse informacije, potrebne za oceno zahtevka.
Article 11(A)(1)(a) of Directive 77/388/EEC establishes the taxable amount of a supply for VAT purposes to be everything which constitutes the consideration paid for the supply.
V skladu s členom 11(A)(1)(a) Direktive 77/388/EGS je davčna osnova dobave za namene DDV vse, kar pomeni protivrednost, plačano za dobavo.
Article 28e(1) of that Directive governs the taxable amount of intra-Community acquisitions, by reference to Article 11(A).
Člen 28e(1) navedene direktive s sklicevanjem na člen 11(A) ureja davčno osnovo za pridobitve znotraj Skupnosti.
The measure requiring a derogation is intended to counter tax losses arising from the manipulation of the taxable amount of supplies of goods, services and intra-Community acquisitions subject to VAT where a vendor charges a reduced price to a connected purchaser who does not have a right to full deduction.
Ukrep, ki zahteva odstopanje, je namenjen preprečevanju izgub davka, ki izhajajo iz ravnanja z davčno osnovo dobav blaga, storitev in pridobitev znotraj Skupnosti, ki so predmet DDV, v primerih, ko prodajalec povezanemu kupcu, ki nima pravice do polnega odbitka, zaračuna znižano ceno.
The measure should be targeted so that it applies only in cases of VAT avoidance or evasion and only when a number of conditions have been met.
Ukrep mora biti usmerjen tako, da bo veljal le za primere izogibanja ali utaje DDV in zgolj takrat, ko bo izpolnjenih več pogojev.
The measure is therefore proportionate to the aim pursued.
Ukrep je zato sorazmeren z želenim ciljem.
Similar derogations have been granted to other Member States in order to counter tax avoidance or evasion and have been found to be effective.
Podobna odstopanja so bila odobrena drugim državam članicam z namenom preprečevanja izogibanja davkom ali davčnih utaj in so se izkazala za učinkovita.
Derogations pursuant to Article 27 of Directive 77/388/EEC which counter VAT avoidance linked to the taxable amount of supplies between related parties are included in the Commission proposal of 16 March 2005 for a Directive rationalising some of the derogations pursuant to that Article [2].
Odstopanja v skladu s členom 27 Direktive 77/388/EGS, ki preprečujejo izogibanje DDV, povezano z davčno osnovo dobave med povezanimi strankami, so vključena v predlog direktive Komisije z dne 16. marca 2005 o racionalizaciji nekaterih odstopanj iz navedenega člena [2].
It is therefore necessary to bring the application period of this derogation to an end when that Directive enters into force.
Zato je treba omejiti obdobje uporabe tega odstopanja do začetka veljavnosti te direktive.
This derogation will safeguard the amount of VAT due at the final consumption stage and has no negative impact on the Communities' own resources accruing from VAT,
To odstopanje bo zagotovilo znesek DDV, ki ga je treba plačati na končni stopnji potrošnje, in nima negativnega vpliva na lastna sredstva Skupnosti, ki izvirajo iz davka na dodano vrednost –
By way of derogation from Article 11(A)(1)(a) and Article 28e of Directive 77/388/EEC, the Kingdom of Spain is hereby authorised to provide that the taxable amount of a supply of goods or services or of an intra-Community acquisition of goods shall be the same as the open-market value, as defined in Article 11(A)(1)(d) of the said Directive where the consideration is significantly lower than the open-market value and the recipient of the supply, or in the case of an intra-Community acquisition, the acquirer, does not have a right to full deduction under Article 17 of Directive 77/388/EEC.
Kraljevini Španiji se z odstopanjem od člena 11(A)(1)(a) in člena 28e Direktive 77/388/EGS dovoli, da določi davčno osnovo dobav blaga ali storitev ali pridobitev blaga znotraj Skupnosti, enako tržni vrednosti, kakor določa člen 11(A)(1)(d) navedene direktive, če je protivrednost občutno nižja od tržne vrednosti in prejemnik dobave ali prevzemnik v primeru pridobitve znotraj Skupnosti nima pravice do polnega odbitka iz člena 17 Direktive 77/388/EGS.
This measure may only be used in order to prevent tax avoidance or evasion and when the consideration on which the taxable amount would otherwise be based has been influenced by family, management, ownership, financial or legal ties as defined in national legislation.
Ta ukrep se lahko uporablja le za preprečevanje izogibanja davkom ali davčnih utaj in v primerih, ko so na protivrednost, na kateri bi sicer temeljila davčna osnova, vplivale družinske, upravljavske, lastniške, finančne ali pravne povezave, kot je opredeljeno v nacionalni zakonodaji.
For these purposes, legal ties shall include the formal relationship between employer and employee.
V ta namen morajo pravne povezave vključevati uradni odnos med delodajalcem in zaposlenim.
The authorisation granted under Article 1 shall expire on the date of entry into force of a Directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance or evasion of VAT through the valuation of supplies between connected persons, or on 31 December 2009, whichever is the earlier.
Dovoljenje, zagotovljeno na podlagi člena 1, preneha veljati na dan začetka veljavnosti direktive o racionalizaciji odstopanj na podlagi člena 27 Direktive 77/388/EGS, ki preprečujejo izogibanje ali utajo plačila DDV preko vrednotenja dobav med povezanimi osebami, ali 31. decembra 2009, kar koli nastopi prej.
Directive as last amended by Directive 2006/18/EC (OJ L 51, 22.2.2006, p. 12).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2006/18/ES (UL L 51, 22.2.2006, str. 12).
authorising the Republic of Lithuania to apply a measure derogating from Article 21 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
o dovoljenju Republiki Litvi, da uporabi ukrep z odstopanjem od člena 21 Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih
Under Article 27(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from that Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
V skladu s členom 27(1) Direktive 77/388/EGS lahko Svet soglasno na predlog Komisije kateri koli državi članici dovoli, da uvede posebne ukrepe za odstopanje od določb navedene direktive zaradi poenostavitve postopka obračunavanja davkov ali za preprečitev nekaterih vrst izogibanja davkom ali davčnih utaj.
By letter registered with the Secretariat-General of the Commission on 28 June 2005, the Republic of Lithuania (hereinafter referred to as Lithuania) has requested to be authorised to introduce measures derogating from Article 21 of Directive 77/388/EEC.
S pismom, ki ga je generalni sekretariat Komisije prejel 28. junija 2005, je Republika Litva (v nadaljevanju ”Litva”) zaprosila za dovoljenje, da uvede ukrepe, ki odstopajo od člena 21 Direktive 77/388/EGS.
In accordance with Article 27(2) of Directive 77/388/EEC, the Commission informed the other Member States by letter dated 22 August 2005 of the request made by Lithuania.
V skladu s členom 27(2) Direktive 77/388/EGS je Komisija s pismom z dne 22. avgusta 2005 o zahtevku Litve obvestila druge države članice.
By letter dated 23 August 2005, the Commission notified Lithuania that it had all the information it considered necessary for appraisal of the request.
S pismom z dne 23. avgusta 2005 je Komisija uradno obvestila Litvo, da ima vse informacije, potrebne za oceno zahtevka.
Article 21(1) of Directive 77/388/EEC, in the version set out in Article 28g thereof, stipulates that, under the internal system, the taxable person supplying goods or services is normally liable to pay value added tax (VAT).
Člen 21(1) Direktive 77/388/EGS, v različici, določeni v členu 28g Direktive, določa, da je v skladu z notranjim sistemom k plačilu davka na dodano vrednost (DDV) običajno zavezan davčni zavezanec, ki dobavi blago ali storitve.
The purpose of the derogation requested by Lithuania is to make, under certain conditions, the recipient liable for VAT due on the supply of goods and services in the case of insolvency procedures or of restructuring procedures subject to judicial oversight, of timber transactions, of supplies of ferrous and non-ferrous waste and of construction work.
Cilj odstopanja, ki ga je zahtevala Litva, je, da pod posebnimi pogoji, v primeru postopkov zaradi insolventnosti ali postopkov prestrukturiranja, za katere se upošteva sodni pregled nad delovanjem, v primeru poslov z lesom, dobave železnih in neželeznih odpadkov in gradbenih del, zavezanec za plačilo DDV na dobavo blaga in storitev postane prejemnik.
Taxable persons under insolvency procedures or restructuring procedures subject to judicial oversight are often prevented by financial difficulties from paying VAT invoiced on their supplies of goods and services.
Davčni zavezanci, ki so v postopkih insolventnosti ali postopkih prestrukturiranja, za katere se upošteva sodni pregled nad delovanjem, zaradi finančnih težav pogostokrat ne morejo plačati DDV, fakturiranega na svoje dobave blaga ali storitev.
The recipient can nonetheless deduct VAT even though it has not been paid by the supplier.
Čeprav dobavitelj ni plačal DDV, prejemnik lahko uveljavlja odbitek DDV.
Problems are encountered in the timber market of Lithuania because of the nature of the market and the businesses involved.
Problemi na trgu lesa v Litvi izhajajo iz narave trga in poslov.
The market is dominated by small local companies, often resellers and intermediaries, which the tax authorities have found difficult to control.
Na trgu lesa prevladujejo majhne lokalne družbe, pogostokrat gre za preprodajalce in posrednike, ki jih davčna služba težko nadzoruje.
The most common form of evasion involves the invoicing of supplies followed by the disappearance of the business without paying tax but leaving the customer in receipt of a valid invoice for tax deduction.
Najbolj običajno izogibanje davkom vključuje izstavitev računa za dobavo, ki ji sledi izginotje podjetja brez plačila davka, obenem pa je stranka prejela veljaven račun za odbitek davka.
Similar problems of non-payment of invoiced VAT are encountered in the Lithuanian waste recycling sector of ferrous and non-ferrous metals.
Podobni problemi z neplačilom fakturiranega DDV so tudi v litovskem sektorju recikliranja železnih in neželeznih odpadkov.
Comparable problems also occur in the Lithuanian construction sector, in particular in relation to VAT invoiced by subcontractors who subsequently disappear.
Primerljivi problemi se pojavljajo tudi v litovskem gradbenem sektorju, zlasti v povezavi z DDV, ki ga fakturirajo podizvajalci, ki kasneje izginejo.
By designating the recipient as the person liable for the VAT in the abovementioned cases that adversely affects public finances, the derogation removes the difficulties encountered without affecting the amount of tax due.
Odstopanje, ne da bi vplivalo na znesek davčnega dolga, z določitvijo prejemnika za davčnega zavezanca za DDV v prej navedenih primerih rešuje te težave, ki prizadenejo javne finance.
This has the effect of simplifying the work of the tax authorities for charging the tax and of preventing certain types of tax evasion or avoidance.
To ima učinek na poenostavitev dela davčnih organov za obračunavanje davkov in za preprečevanje posameznih vrst izogibanja davkom ali davčnih utaj.
The measure is proportionate to the objectives pursued since it is not intended to apply generally, but only to specific operations and sectors which pose considerable problems in charging the tax or of tax evasion or avoidance.
Ukrep je sorazmeren z zastavljenim ciljem, ker ni namenjen splošni uporabi, ampak samo za posamezne postopke in sektorjem, ki povzročajo resne težave v zvezi z obračunavanjem davkov ali izogibanjem davkom ali davčnimi utajami.
Similar derogations have been granted to other Member States and have been found to be effective.
Podobna odstopanja so bila odobrena drugim državam članicam in so se izkazala za učinkovita.
The authorisation should be limited to 31 December 2009, so that in the light of the experience gleaned up to that date an assessment may be made whether or not the derogation remains justified.
Dovoljenje je treba časovno omejiti do 31. decembra 2009 in nato na podlagi do tega dneva pridobljenih izkušenj oceniti, ali še obstajajo razlogi za odstopanje.
However, on 16 March 2005 the Commission proposed a Directive rationalising some of the derogations pursuant to Article 27 of Directive 77/388/EEC [2].
Vendar je Komisija 16. marca 2005 predlagala Direktivo o racionalizaciji nekaterih odstopanj na podlagi člena 27 Direktive 77/388/EGS [2].
It is therefore necessary to bring the application period for those parts of this Decision which are covered by the proposal, to an end when that Directive enters into force.
Zato je treba do začetka veljavnosti navedene direktive omejiti obdobje uporabe tistih delov te odločbe, ki so zajeti v predlogu.
The derogation has no adverse impact on the Communities' own resources accruing from VAT,
Odstopanje nima negativnih vplivov na lastna sredstva Skupnosti, ki izvirajo iz DDV –
By way of derogation from Article 21(1)(a) of Directive 77/388/EEC, in the version set out in Article 28g thereof, Lithuania is hereby authorised to designate the taxable person, to whom the supplies of goods or services referred to in Article 2 are made, as the person liable to pay VAT.
Z odstopanjem od člena 21(1)(a) Direktive 77/388/EGS v različici iz člena 28g Direktive se Litvi dovoli, da kot zavezanca za plačilo DDV določi prejemnika blaga in storitev iz člena 2.
The recipient of the supply of goods or services may be designated as the person liable to pay VAT in the following instances:
Prejemnik blaga ali storitev je lahko določen kot davčni zavezanec za DDV v naslednjih primerih:
supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight;
da je davčni zavezanec, ki je bil v postopku insolventnosti ali postopku prestrukturiranja, za katerega se upošteva sodni pregled nad delovanjem, dobavil blago ali storitve;
supplies of timber;
pri dobavah lesa;
supplies of ferrous waste and scrap, residues and other recyclable materials consisting of ferrous and non-ferrous metals;
pri dobavah odpadkov, ostankov in drugih reciklažnih materialov iz železa in neželeznih kovin;
supplies of construction work by a subcontractor to either a general contractor, another subcontractor or a company which carries out its own construction work.
pri gradbenih delih, ki jih izvaja podizvajalec za glavnega izvajalca, drugega podizvajalca ali podjetje, ki izvaja svoja lastna gradbena dela.
The authorisation granted under Article 1 shall expire on 31 December 2009.
Dovoljenje, podeljeno v skladu s členom 1, preneha veljati 31. decembra 2009.
However, points (3) and (4) of Article 2 shall cease to have effect on the date of the entry into force of a Directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which includes a special scheme for the application of VAT to that sector, provided that date is before 31 December 2009.
Vendar točki 3 ali 4 člena 2 prenehata učinkovati na dan začetka veljavnosti Direktive o racionalizaciji odstopanj na podlagi člena 27 Direktive 77/388/EGS, ki vključuje posebno shemo za uporabo DDV v tem sektorju, pod pogojem, da je to pred 31. decembrom 2009.
authorising the Republic of Lithuania to apply a measure derogating from Article 11 and Article 28e of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
o dovolitvi Republiki Litvi, da uporabi ukrep z odstopanjem od člena 11 in člena 28e Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih
Having regard to the 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 Valued Added Tax; uniform basis of assessment [1], and in particular Article 27 thereof,
ob upoštevanju Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaj držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero [1], in zlasti člena 27 Direktive,
Under Article 27(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from that Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
V skladu s členom 27(1) Direktive 77/388/EGS lahko Svet soglasno na predlog Komisije kateri koli državi članici dovoli, da uvede posebne ukrepe za odstopanje od določb navedene direktive zaradi poenostavitve obračunavanja davkov ali za preprečitev posameznih vrst izogibanja davkom ali davčnih utaj.
In letters dated 3 August 2004 and 16 December 2004 the Republic of Lithuania (hereinafter referred to as Lithuania) sought authorisation to introduce a measure derogating from the provisions of Directive 77/388/EEC governing the taxable amount for value added tax (VAT) purposes.
V pismu z dne 3. avgusta 2004 in 16. decembra 2004 je Republika Litva (v nadaljevanju „Litva“) zaprosila za dovoljenje za uvedbo ukrepa, ki odstopa od določb Direktive 77/388/EGS, ki ureja davčno osnovo za namene davka na dodano vrednost (DDV).
In accordance with Article 27(2) of Directive 77/388/EEC, the Commission informed the other Member States of the request made by Lithuania in a letter dated 7 June 2005.
V skladu s členom 27(2) Direktive 77/388/EGS je Komisija s pismom z dne 7. junija 2005 o zahtevku Litve obvestila druge države članice.
In a letter dated 14 June 2005, the Commission notified Lithuania that it had all the information it considered necessary for appraisal of the request.
S pismom z dne 14. junija 2005 je Komisija uradno obvestila Litvo, da ima vse informacije, potrebne za oceno zahtevka.
Article 11(A)(1)(a) of Directive 77/388/EEC establishes the taxable amount of a supply for VAT purposes to be everything which constitutes the consideration paid for the supply.
V skladu s členom 11(A)(1)(a) Direktive 77/388/EGS je davčna osnova dobave za namene davka na dodano vrednost (DDV) vse, kar pomeni protivrednost, plačano za dobavo.
The measure requiring a derogation is intended to counter tax losses arising from the manipulation of the taxable amount of supplies of goods, services and intra-Community acquisitions subject to VAT where one of the parties does not have a right to full deduction.
Ukrep, ki zahteva odstopanje, je namenjen preprečevanju izgub davka, ki izhajajo iz manipulacije z davčno osnovo dobav blaga, storitev in pridobitev znotraj Skupnosti, ki so predmet DDV, v primerih, ko ena od strank nima pravice do polnega odbitka.
The measure should be targeted so that it applies only in cases of VAT avoidance or evasion and only when a number of conditions have been met.
Ukrep mora biti usmerjen tako, da bo veljal le za primere izogibanja ali utaje DDV in zgolj takrat, ko bodo izpolnjeni številni pogoji.
It is therefore necessary to bring the application period of this derogation to an end when that Directive enters into force.
Zato je treba omejiti obdobje uporabe tega odstopanja do začetka veljavnosti navedene direktive.
By way of derogation from Article 11(A)(1)(a) and Article 28e of Directive 77/388/EEC, Lithuania is hereby authorised to provide that the taxable amount of a supply of goods or services or of an intra-Community acquisition of goods shall be the same as the open-market value, as defined in Article 11(A)(1)(d) of the said Directive, in either of the following circumstances:
Litvi se z odstopanjem od člena 11(A)(1)(a) in člena 28e Direktive 77/388/EGS dovoli, da določi davčno osnovo dobav blaga ali storitev ali pridobitev blaga znotraj Skupnosti, enako tržni vrednosti, kakor določa člen 11(A)(1)(d) navedene direktive v eni od naslednjih okoliščin:
where the consideration is significantly lower than the open-market value and the recipient of the supply, or in the case of an intra-Community acquisition, the acquirer, does not have a right to full deduction under Article 17 of Directive 77/388/EEC;
če je protivrednost občutno nižja od tržne vrednosti in prejemnik dobave ali prevzemnik v primeru pridobitve znotraj Skupnosti nima pravice do polnega odbitka iz člena 17 Direktive 77/388/EGS;