natgillin/translations-raw huggingface dataset:
The adoption of common provisions implementing Directive 77/388/EEC should ensure that application of the value added tax system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of the said market.
S sprejetjem skupnih določb za izvajanje Direktive 77/388/EGS naj bi bila zagotovljena večja skladnost med uporabo sistema davka na dodano vrednost in ciljem notranjega trga v primeru nastalih ali morebitnih razlik pri uporabi, ki niso združljive z ustreznim delovanjem notranjega trga.
These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.
Ti izvedbeni ukrepi so pravno zavezujoči šele od začetka veljavnosti te uredbe in ne posegajo v veljavnost zakonodaje in razlage, ki so jih predhodno sprejele države članice.
It is necessary for the achievement of the basic objective of ensuring a more uniform application of the current value added tax system to lay down rules implementing Directive 77/388/EEC, in particular in respect of taxable persons, the supply of goods and services, and the place of their supply.
Za dosego osnovnega cilja, tj. zagotoviti bolj enotno uporabo sedanjega sistema davka na dodano vrednost, je potrebno določiti pravila za izvajanje Direktive 77/388/EGS, zlasti glede davčnih zavezancev, dobave blaga in opravljanja storitev ter kraja njihove dobave oziroma opravljanja.
In accordance with the principle of proportionality as set out in the third subparagraph of Article 5 of the Treaty, this Regulation does not go beyond what is necessary in order to achieve the objective pursued.
V skladu z načelom sorazmernosti iz tretjega pododstavka člena 5 Pogodbe ta uredba ne presega okvirov, potrebnih za dosego zastavljenih ciljev.
Since it is binding and directly applicable in all Member States, uniformity of application will be best ensured by a Regulation.
Enotnost uporabe se najbolje zagotovi z zavezujočo uredbo, ki se neposredno uporablja v vseh državah članicah.
These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Community to those specific circumstances only.
Izvedbeni ukrepi vsebujejo posebne določbe kot odziv na določena vprašanja uporabe in so oblikovani tako, da bi privedli do enotnega obravnavanja v vsej Skupnosti le za te posebne primere.
They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.
Zatorej ne smejo veljati za druge primere in jih je treba glede na njihovo obliko omejeno uporabljati.
The further integration of the internal market has led to an increased need for cooperation by economic operators established in different Member States across internal borders and the development of European economic interest groupings (EEIGs), constituted in accordance with Regulation (EEC) No 2137/85 [2], it should therefore be provided that such EEIGs are also taxable persons where they supply goods or services for consideration.
Nadaljnje združevanje notranjega trga je okrepilo potrebo po čezmejnem sodelovanju med gospodarskimi subjekti s sedežem v različnih državah članicah in potrebo po nastajanju evropskih gospodarskih interesnih združenj (EGIZ) ustanovljenih skladno z Uredbo (EGS) št. 2137/85 [2]. Zato je treba predvideti, da so tudi takšni EGIZ davčni zavezanci, kadar dobavljajo blago ali opravljajo storitve proti plačilu.
The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.
Prodaja opcij kot finančni instrument se mora obravnavati kot opravljanje storitev, ločeno od osnovnih transakcij, na katere se opcija nanaša.
It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply.
Treba je določiti, da se transakcija, ki zajema le sestavitev različnih delov naprave, ki jih je dobavila stranka, obravnava kot opravljanje storitev, in določiti kraj takšnega opravljanja.
Where various services supplied in the framework of organising a funeral form a part of a single service, the rule on the place of supply should also be determined.
Kadar različne storitve, opravljene v okviru organiziranja pogreba, tvorijo del ene storitve, je prav tako treba opredeliti pravilo o določanju kraja opravljanja storitve.
Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming value added tax refunds, certain services as an agent, the hiring of means of transport and certain electronic services involve cross-border scenarios or even the participation of economic operators established in third countries.
Nekatere posebne storitve, kot so podelitev pravic za televizijsko predvajanje nogometnih tekem, prevodi besedil, storitve v zvezi z vložitvijo zahtevkov za vračilo davka na dodano vrednost, določene storitve posrednikov, najem prevoznih sredstev in določene elektronske storitve, vključujejo čezmejne transakcije ali celo gospodarske subjekte s sedežem v tretjih državah.
The place of supply of these services needs to be clearly determined in order to create greater legal certainty.
Kraj opravljanja teh storitev mora biti jasno določen, da se ustvari večja pravna varnost.
It should be noted that the services identified as electronic services or otherwise do not constitute a definitive, exhaustive list.
Seznam elektronskih storitev ali drugih ni dokončen niti izčrpen.
In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for the latter.
V nekaterih točno določenih okoliščinah plačilo provizije za uporabo kreditne ali debetne plačilne kartice v povezavi s transakcijo ne sme zmanjšati davčne osnove za to transakcijo.
Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.
Dejavnosti poklicnega usposabljanja ali preusposabljanja morajo vključevati pouk, ki je v neposredni povezavi s stroko ali poklicem, pa tudi pouk, usmerjen v pridobivanje ali posodabljanje znanja za poklicne namene, ne glede na dolžino usposabljanja.
‘Platinum nobles’ should be treated as being excluded from the exemptions for currency, bank notes and coins.
„Platinaste zlatnike“ je treba obravnavati tako, da so izključeni iz oprostitev davka, ki veljajo za denar, bankovce in kovance.
Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.
Blago, ki ga kupec izvozi iz Skupnosti in ki ga osebe, ki niso fizične osebe, kot so osebe javnega prava in združenja, uporabljajo za opremljanje ali oskrbovanje prevoznih sredstev, ki služijo v nepoklicne namene, bi moralo biti izključeno iz oprostitve davka na izvozne transakcije.
To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.
Da se zagotovi enotna upravna praksa za izračun minimalne vrednosti oprostitve za izvoz blaga v osebni prtljagi potnikov, bi bilo treba uskladiti določbe o takšnih izračunih.
Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.
Za uveljavljanje pravice do odbitka bi bilo treba sprejeti tudi elektronske uvozne dokumente, če izpolnjujejo iste zahteve kot papirni dokumenti.
Weights for investment gold which are definitely accepted by the bullion market should be named and a common date for establishing the value of gold coins be determined to ensure equal treatment of economic operators.
Treba je navesti teže investicijskega zlata, ki jih je trg plemenitih kovin dokončno sprejel, in določiti skupen datum za določitev vrednosti zlatih kovancev, da se zagotovi enaka obravnava gospodarskih subjektov.
The special scheme for taxable persons not established in the Community, supplying electronic services to non-taxable persons established or resident within the Community is subject to certain conditions.
Posebna ureditev za davčne zavezance, ki nimajo sedeža v Skupnosti in ki opravljajo elektronske storitve za osebe, ki niso davčni zavezanci ter imajo sedež ali prebivališče v Skupnosti, se uporablja pod določenimi pogoji.
Where those conditions are no longer fulfilled, the consequences thereof should, in particular, be made clear.
Če ti pogoji niso več izpolnjeni, je treba zlasti posledice tega jasno opredeliti.
In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the value added tax treatment of the transaction in other Member States.
Glede pridobitve blaga znotraj Skupnosti država članica pridobitve obdrži pravico, da pridobitev obdavči, ne glede na obdavčitev transakcije z davkom na dodano vrednost v drugih državah članicah.
Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State,
Treba je določiti pravila za zagotovitev enotnega obravnavanja dobav blaga v primeru, ko je izvajalec presegel prag prodaje na daljavo, določen za dobave v drugo državo članico –
SUBJECT MATTER
VSEBINA
This Regulation lays down measures for the implementation of Articles 4, 6, 9, 11, 13, 15, 18, 26b, 26c, 28a and 28b of Directive 77/388/EEC, and of Annex L thereto.
Ta uredba določa ukrepe za izvajanje členov 4, 6, 9, 11, 13, 15, 18, 26b, 26c, 28a in 28b Direktive 77/388/EGS in Priloge L k tej direktivi.
TAXABLE PERSONS AND TAXABLE TRANSACTIONS
DAVČNI ZAVEZANCI IN OBDAVČLJIVE TRANSAKCIJE
(Article 4 of Directive 77/388/EEC)
(Člen 4 Direktive 77/388/EGS)
A European Economic Interest Grouping (EEIG) constituted in accordance with Regulation (EEC) No 2137/85 which supplies goods or services for consideration to its members or to third parties shall be a taxable person within the meaning of Article 4(1) of Directive 77/388/EEC.
Evropsko gospodarsko interesno združenje (EGIZ), ustanovljeno v skladu z Uredbo (EGS) št. 2137/85, ki proti plačilu dobavlja blago svojim članom ali tretjim osebam ali zanje opravlja storitve, je davčni zavezanec v smislu člena 4(1) Direktive 77/388/EGS.
(Article 6 of Directive 77/388/EEC)
(Člen 6 Direktive 77/388/EGS)
The sale of an option, where such a sale is a transaction within the scope of point (5) of Article 13(B)(d) of Directive 77/388/EEC, shall be a supply of services within the meaning of Article 6(1) of that Directive.
Prodaja opcije, če gre za transakcijo v okviru točke 5 člena 13(B)(d) Direktive 77/388/EGS, je opravljanje storitev v smislu člena 6(1) te direktive.
That supply of services shall be distinct from the underlying operations to which the services relate.
To opravljanje storitev se šteje za ločeno od osnovnih poslov, na katere se storitve nanašajo.
Where a taxable person only assembles the different parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 6(1) of Directive 77/388/EEC.
Kadar davčni zavezanec le sestavi različne dele naprave, ki mu jih je v celoti dobavil njegov naročnik, ta transakcija šteje za opravljanje storitev v smislu člena 6(1) Direktive 77/388/EGS.
PLACE OF TAXABLE TRANSACTIONS
KRAJ OBDAVČLJIVIH TRANSAKCIJ
(Article 9(1) of Directive 77/388/EEC)
(Člen 9(1) Direktive 77/388/EGS)
Insofar as they constitute a single service, services supplied in the framework of organising a funeral shall fall within the scope of Article 9(1) of Directive 77/388/EEC.
Če storitve, opravljene v okviru organiziranja pogrebov, predstavljajo eno samo storitev, spadajo v člen 9(1) Direktive 77/388/EGS.
(Article 9(2) of Directive 77/388/EEC)
(Člen 9(2) Direktive 77/388/EGS)
Except where the goods being assembled become part of immovable property, the place of the supply of services specified in Article 3(2) of this Regulation shall be established in accordance with Article 9(2)(c) or Article 28b(F) of Directive 77/388/EEC.
Kraj opravljanja storitev iz člena 3(2) te uredbe se določi v skladu s členom 9(2)(c) ali členom 28(b)(F) Direktive 77/388/EGS, razen če blago, ki se sestavlja, postane del nepremičnine.
The service of translation of texts shall be covered by Article 9(2)(e) of Directive 77/388/EEC.
Storitve prevajanja besedil so zajete v členu 9(2)(e) Direktive 77/388/EGS.
Where a body established in a third country assigns television broadcasting rights in respect of football matches to taxable persons established in the Community, that transaction shall be covered by the first indent of Article 9(2)(e) of Directive 77/388/EEC.
Kadar organ s sedežem v tretji državi odstopi pravice za televizijsko predvajanje nogometnih tekem davčnim zavezancem s sedežem v Skupnosti, je ta transakcija zajeta v prvi alinei člena 9(2)(e) Direktive 77/388/EGS.
The supply of services which consist in applying for or receiving refunds under Directive 79/1072/EEC [3] shall be covered by the third indent of Article 9(2)(e) of Directive 77/388/EEC.Article 9
Storitev vložitve zahtevka za vračilo davka na dodano vrednost ali prejema vračila davka na dodano vrednost iz Direktive 79/1072/EGS [3] je zajeta v tretji alinei člena 9(2)(e) Direktive 77/388/EGS.Člen 9
The supply of services of agents as referred to in the seventh indent of Article 9(2)(e) of Directive 77/388/EEC shall cover the services of agents acting in the name and for the account of the recipient of the service procured and services performed by the agents acting in the name and for the account of the provider of the service procured.
Storitve posrednikov iz sedme alinee člena 9(2)(e) Direktive 77/388/EGS zajemajo tako storitve posrednikov, ki delujejo v imenu in za račun naročnika opravljene storitve, kot tudi storitve posrednikov, ki delujejo v imenu in za račun izvajalca opravljene storitve.
Trailers and semi-trailers, as well as railway wagons, shall be forms of transport for the purposes of the eighth indent of Article 9(2)(e) of Directive 77/388/EEC.
Priklopniki in polpriklopniki ter železniški vagoni štejejo za prevozna sredstva za namene osme alinee člena 9(2)(e) Direktive 77/388/EGS.
‘Electronically supplied services’ as referred to in the 12th indent of Article 9(2)(e) of Directive 77/388/EEC and in Annex L to Directive 77/388/EEC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and in the absence of information technology is impossible to ensure.
Elektronsko opravljene storitve iz dvanajste alinee člena 9(2)(e) Direktive 77/388/EGS in Priloge L k tej direktivi vključujejo storitve, ki se opravljajo preko interneta ali elektronskega omrežja in katerih lastnosti omogočajo, da se v veliki meri opravljajo avtomatizirano in z minimalnim človeškim posredovanjem, v odsotnosti informacijske tehnologije pa ne bi mogle obstajati.
The following services, in particular, shall, where delivered over the Internet or an electronic network, be covered by paragraph 1:
V odstavku 1 so, v primeru ko se opravljajo preko interneta ali elektronskega omrežja, zajete zlasti naslednje storitve:
the supply of digitised products generally, including software and changes to or upgrades of software;
dobava digitaliziranih proizvodov na splošno, vključno s programsko opremo ter njenimi spremembami oziroma nadgradnjami;
services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;
storitve, ki omogočajo ali podpirajo navzočnost podjetij ali posameznikov na elektronskem omrežju, kot je npr. spletišče ali spletna stran;
services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;
storitve, ki jih računalnik avtomatsko ustvari preko interneta ali elektronskega omrežja, v odziv na posamičen vnos podatkov s strani naročnika;
the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer;
dodelitev, proti plačilu, pravice do prodaje blaga ali storitve na spletni strani, ki deluje kot spletni trg, kjer potencialni kupci s pomočjo avtomatiziranega postopka posredujejo ponudbe in kjer sta stranki preko elektronske pošte, ki jo samodejno ureja računalnik, obveščeni o prodaji;
Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.);
internetni paketi informacijskih storitev, v katerih telekomunikacijska sestavina predstavlja pomožen in podrejen del (tj. paketi, ki ponujajo več od samega dostopa do interneta in zajemajo druge elemente, kot so vsebinske strani z dostopom do novic, vremenskih napovedi ali turističnih informacij; spletne igre; posredovanje spletišč; dostop do spletnih razprav ipd.);
the services listed in Annex I.
storitve, navedene v Prilogi I.
The following, in particular, shall not be covered by the 12th indent of Article 9(2)(e) of Directive 77/388/EEC:
V dvanajsti alinei člena 9(2)(e) Direktive 77/388/EGS niso zajete zlasti:
radio and television broadcasting services as referred to in the 11th indent of Article 9(2)(e) of Directive 77/388/EEC;
storitve radijskega in televizijskega oddajanja v smislu enajste alinee člena 9(2)(e) Direktive 77/388/EGS;
telecommunications services, within the meaning of the 10th indent of Article 9(2)(e) of Directive 77/388/EEC;
telekomunikacijske storitve v smislu desete alinee člena 9(2)(e) Direktive77/388/EGS;
supplies of the following goods and services:
dobave naslednjega blaga in opravljanje naslednjih storitev:
goods, where the order and processing is done electronically;
blago, ko se naročilo in obdelava opravita elektronsko;
CD-ROMs, floppy disks and similar tangible media;
CD-ROM-i, diskete in podobni fizični nosilci zapisa;
printed matter, such as books, newsletters, newspapers or journals;
tiskani material, kot so knjige, glasila, časopisi in revije;
CDs, audio cassettes;
zgoščenke, avdio kasete;
video cassettes, DVDs;
video kasete, DVD-ji;
games on a CD-ROM;
igre na CD-ROM-ih;
services of professionals such as lawyers and financial consultants, who advise clients by e-mail;
storitve strokovnjakov, kot so odvetniki in finančni svetovalci, ki strankam svetujejo po elektronski pošti;
teaching services, where the course content is delivered by a teacher over the Internet or an electronic network, (namely via a remote link);
storitve interaktivnega učenja, kjer učitelj posreduje vsebino programa preko interneta ali elektronskega omrežja (kot je na primer povezava z daljinskim dostopom);
offline physical repair services of computer equipment;
storitve fizičnega „off-line“ popravila računalniške opreme;
offline data warehousing services;
storitve skladiščenja podatkov „off-line“;
advertising services, in particular as in newspapers, on posters and on television;
oglaševalske storitve, zlasti v časopisih, na plakatih in na televiziji;
telephone helpdesk services;
storitve telefonske pomoči uporabnikom;
teaching services purely involving correspondence courses, such as postal courses;
storitve poučevanja, ki vključujejo le učenje na daljavo, na primer tečaji po pošti;
conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made;
klasične dražbene storitve, odvisne od neposrednega človeškega posredovanja, ne glede na način podajanja ponudb;
telephone services with a video component, otherwise known as videophone services;
telefonske storitve z video komponento, znane tudi kot videofonske storitve;
access to the Internet and World Wide Web;
dostop do interneta in svetovnega spleta;
telephone services provided through the Internet.
telefonske storitve preko interneta.
TAXABLE AMOUNT
DAVČNA OSNOVA
(Article 11 of Directive 77/388/EEC)
(Člen 11 Direktive 77/388/EGS)
Where a supplier of goods or services, as a condition of accepting payment by credit or debit card, requires the customer to pay an amount to himself or another undertaking, and where the total price payable by that customer is unaffected irrespective of how payment is accepted, that amount shall constitute an integral part of the taxable amount for the supply of the goods or services, under Article 11 of Directive 77/388/EEC.
Kadar dobavitelj blaga ali izvajalec storitev kot pogoj za sprejetje plačila s kreditno ali debetno plačilno kartico zahteva, da naročnik njemu ali drugemu podjetju izplača določeno vsoto, in kadar skupni znesek, ki ga izplača naročnik, ostane nespremenjen ne glede na način plačila, je ta znesek sestavni del davčne osnove za dobavo blago ali opravljanje storitev, skladno s členom 11 Direktive 77/388/EGS.
EXEMPTIONS
OPROSTITVE DAVKA
(Article 13 of Directive 77/388/EEC)
(Člen 13 Direktive 77/388/EGS)
Vocational training or retraining services provided under the conditions set out in Article 13(A)(1)(i) of Directive 77/388/EEC shall include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes.
Storitve poklicnega usposabljanja ali preusposabljanja, ki se izvajajo pod pogoji iz člena 13(A)(1)(i) Direktive 77/388/EGS, vključujejo izobraževanje, ki je neposredno povezano s poklicem ali stroko, pa tudi izobraževanje, usmerjeno v pridobivanje ali posodabljanje znanja za poklicne namene.
The duration of a vocational training or retraining course shall be irrelevant for this purpose.
Trajanje poklicnega usposabljanja ali preusposabljanja je za ta namen brez pomena.
The exemption referred to in Article 13(B)(d)(4) of Directive 77/388/EEC shall not apply to platinum nobles.
Oprostitev iz člena 13(B)(d)(4) Direktive 77/388/EGS ne velja za platinaste zlatnike.
(Article 15 of directive 77/388/EEC)
(Člen 15 Direktive 77/388/EGS)
‘Means of transport for private use’ as referred to in the first subparagraph of Article 15(2) of Directive 77/388/EEC shall include means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law within the meaning of Article 4(5) of that Directive and associations.
Prevozna sredstva za osebno rabo iz prvega pododstavka člena 15(2) Direktive 77/388/EGS zajemajo prevozna sredstva, ki jih za neposlovne namene uporabljajo osebe, ki niso fizične osebe, kot na primer osebe javnega prava v smislu člena 4(5) navedene direktive in združenja.
In order to determine whether the threshold set by a Member State in accordance with the third indent of the second subparagraph of Article 15(2) of Directive 77/388/EEC has been exceeded, the calculation shall be based on the invoice value.
Da se ugotovi, ali je bil prag, ki ga je država članica določila v skladu s tretjo alineo drugega pododstavka člena 15(2) Direktive 77/388/EGS, presežen, se izračun opravi na podlagi fakturirane vrednosti.