natgillin/translations-raw huggingface dataset:
It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.
Zato je treba določiti, da je kraj, kjer je storitev opravljena, kraj, v katerem ima prejemnik sedež svoje dejavnosti ali stalno poslovno enoto, za katero je bila storitev opravljena, ali, če tega nima, kraj, kjer ima stalno prebivališče ali običajno prebiva.
However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.
Vendar je treba zaradi nadzora v zvezi z dajanjem prevoznih sredstev v najem dosledno uporabljati to pravilo tako, da se kraj, v katerem ima izvajalec storitve sedež dejavnosti, obravnava kot kraj opravljanja takih storitev.
All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field.
Za preprečevanje izkrivljanja konkurence na tem področju je treba obdavčiti vse telekomunikacijske storitve, porabljene v Skupnosti.
To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established.
Tako bi morale biti telekomunikacijske storitve, opravljene davčnim zavezancem s sedežem v Skupnosti ali prejemnikom s sedežem v tretjih državah, načeloma obdavčene v kraju, kjer je sedež prejemnika storitev.
In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.
Zaradi zagotovitve enotne obdavčitve telekomunikacijskih storitev, ki so dejansko uporabljene ali koriščene v Skupnosti in jih opravijo davčni zavezanci s sedežem na tretjih ozemljih ali v tretjih državah za osebe s sedežem v Skupnosti, ki niso davčni zavezanci, morajo države članice vseeno zagotoviti, da je kraj opravljanja storitev v Skupnosti.
Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.
Da bi se izognili izkrivljanju konkurence morajo biti tudi storitve radijskega in televizijskega oddajanja ter elektronsko opravljane storitve, ki se opravijo s tretjih ozemelj ali iz tretjih držav, za osebe s sedežem v Skupnosti ali iz Skupnosti, za prejemnike s sedežem na tretjih ozemljih ali v tretjih državah, obdavčene v kraju sedeža prejemnika storitev.
The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.
Pojme obdavčljivega dogodka in obveznosti obračuna davka bi bilo treba uskladiti, da bi uvedba in vse kasnejše spremembe skupnega sistema DDV lahko začele veljati hkrati v vseh državah članicah.
The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.
Davčno osnovo bi bilo treba uskladiti tako, da so rezultati uporabe DDV za obdavčljive transakcije primerljivi v vseh državah članicah.
To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.
Da se prepreči izguba davčnih prihodkov v primerih, ko se stranke povežejo zaradi pridobitve davčnih ugodnosti, bi moralo biti državam članicam omogočeno, da v posebnih omejenih okoliščinah posredujejo glede davčne osnove dobav blaga ali opravljenih storitev in glede pridobitev blaga znotraj Skupnosti.
In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold.
Zaradi boja proti davčni utaji ali izogibanju davku bi državam članicam moralo biti omogočeno, da v davčno osnovo za transakcijo, ki vključuje obdelavo investicijskega zlata, ki ga zagotovi prejemnik, vključijo vrednost tega investicijskega zlata, pri katerem zlato zaradi obdelave izgubi status investicijskega zlata.
When they apply these measures, Member States should be allowed a certain degree of discretion.
Zato je ustrezno, da se državam članicam dopusti določena mera proste presoje.
If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.
Da bi se izognili izkrivljanju konkurence, pomeni odprava davčnih kontrol na mejah ne samo enotno osnovo za odmero DDV, ampak tudi število in višino stopenj, ki so med državami članicami dovolj izenačene.
The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree.
Splošna stopnja DDV, ki velja v različnih državah članicah skupaj z mehanizmi prehodne ureditve, zagotavlja sprejemljivo delovanje te ureditve.
To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.
Da bi se izognili temu, da razlike v splošnih stopnjah DDV, ki jih države članice uporabljajo, privedejo do strukturnih neravnovesij v Skupnosti in izkrivljanja konkurence v nekaterih sektorjih dejavnosti, je treba določiti najnižjo stopnjo 15 %, ki se lahko naknadno spremeni.
In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.
Da bi ohranili nevtralnost DDV, morajo biti stopnje, ki jih uporabljajo države članice, takšne, da po splošnem pravilu omogočajo odbitek davka, uporabljenega v predhodni fazi.
During the transitional period, certain derogations concerning the number and the level of rates should be possible.
V prehodnem obdobju je treba omogočiti določena odstopanja glede števila in višine stopenj.
To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
Za boljše razumevanje vpliva nižjih stopenj je potrebno poročilo Komisije, v katerem se oceni vpliv uporabe nižjih stopenj za storitve, ki se opravljajo na lokalni ravni, predvsem v zvezi z ustvarjanjem delovnih mest, gospodarsko rastjo in pravilnim delovanjem notranjega trga.
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services.
Zaradi boja proti brezposelnosti je treba tistim državam članicam, ki to želijo, dovoliti, da z namenom ustvarjanja novih delovnih mest preskušajo učinkovanje oziroma vpliv znižanja stopnje DDV za delovno intenzivne storitve.
That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.
To znižanje bi verjetno tudi zmanjšalo motiv, da se te dejavnosti opravljajo ali ostanejo v okviru sive ekonomije.
However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality.
Vendar je lahko takšno znižanje stopnje DDV tvegano za nemoteno delovanje notranjega trga in za davčno nevtralnost.
A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.
Treba je pripraviti skupni seznam oprostitev, da bi se lastna sredstva Skupnosti v vseh državah članicah lahko pobirala na enoten način.
For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
V korist tako oseb, ki so dolžne plačati davek, kot pristojnih upravnih organov je treba metode uporabe DDV za določene dobave in pri pridobivanju trošarinskih izdelkov znotraj Skupnosti uskladiti s postopki in obveznostmi v zvezi z deklaracijami pri pošiljanju takih izdelkov v drugo državo članico, ki so določeni v Direktivi Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske izdelke in o skladiščenju, gibanju in nadzoru takih izdelkov.
The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer.
Dobava plina po distribucijskem sistemu za zemeljski plin in električne energije je obdavčena po kraju pridobitelja.
In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.
Da bi se izognili dvojni obdavčitvi, mora zato biti uvoz takih izdelkov oproščen DDV.
In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States.
Za obdavčljive posle na domačem trgu, povezane z blagovno trgovino znotraj Skupnosti, ki jih v prehodnem obdobju opravijo davčni zavezanci, ki nimajo sedeža na ozemlju države članice, v kateri je opravljena pridobitev blaga znotraj Skupnosti, vključno z verižnimi transakcijami, je treba sprejeti ukrepe za poenostavitev, ki zagotavljajo enako obravnavo v vseh državah članicah.
To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised.
Za dosego tega je treba uskladiti določbe o davčnem sistemu in osebi, ki je dolžna plačati davek za takšne posle.
It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.
Vendar je treba načeloma iz takšnih postopkov izključiti blago, ki je namenjeno dobavi na ravni trgovine na drobno.
The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.
Ureditev, ki dopušča popravke odbitkov za investicijsko blago med življenjsko dobo sredstva, skladno z njegovo dejansko uporabo, bi se morala uporabljati tudi za določene storitve, ki imajo značilnosti investicijskega blaga.
It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.
Treba je določiti, katere osebe so dolžne plačati davek, zlasti za storitve, ki jih opravi oseba, ki nima sedeža v državi članici, v kateri je treba plačati davek.
Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT.
Države članice bi v posebnih primerih morale imeti možnost določiti, da mora DDV plačati prejemnik dobavljenega blaga ali opravljenih storitev.
This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
To bi državam članicam omogočilo poenostavitev pravil ter preprečevanje davčne utaje in izogibanje plačilu davka v določenih sektorjih in pri določenih vrstah transakcij.
Member States should be entirely free to designate the person liable for payment of the VAT on importation.
Države članice morajo imeti možnost določiti osebo, ki je dolžna plačati davek pri uvozu.
Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.
Države članice lahko določijo, da namesto osebe, ki je dolžna plačati davek, neka druga oseba solidarno odgovarja za plačilo davka.
The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.
Obveznosti davčnih zavezancev je treba čim bolj uskladiti, da se zagotovijo potrebne varovalke za pobiranje davkov na enoten način v vseh državah članicah.
The use of electronic invoicing should allow tax authorities to carry out their monitoring activities.
Uporaba elektronskega izdajanja računov mora davčnim administracijam omogočati, da izvajajo nadzor.
It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
Da bi zagotovili pravilno delovanje notranjega trga, je treba na ravni Skupnosti oblikovati usklajen seznam podatkov, ki morajo biti izkazani na računih, vzpostaviti skupno ureditev za uporabo elektronskega izdajanja računov in elektronsko shranjevanje računov, kakor tudi samo-fakturiranje in naročanje zunanjih storitev izdajanja računov.
Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.
Države članice določijo, pod kakšnimi pogoji dopustijo predložitev prijav in obračunov z elektronskimi sredstvi, uporabo elektronskih sredstev pa lahko tudi predpišejo.
The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instruments.
Prizadevanja za zmanjšanje administrativnih in statističnih formalnosti za podjetja, zlasti za majhna in srednja podjetja, je treba uravnotežiti z izvajanjem uspešnih nadzornih ukrepov in potrebo, da se iz gospodarskih in davčnih razlogov ohrani kakovost statističnih instrumentov Skupnosti.
Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisation.
Treba je omogočiti, da države članice še naprej uporabljajo posebne ureditve za majhna podjetja v skladu s skupnimi določbami in z namenom tesnejše uskladitve.
Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme.
Države članice morajo imeti možnost uporabljati posebno ureditev, ki vključuje pavšalno povračilo vstopnega DDV za kmete, ki niso zajeti v splošni ureditvi.
The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.
Treba je določiti osnovna načela te ureditve in za namene pobiranja lastnih sredstev sprejeti skupen način izračunavanja dodane vrednosti, ki jo proizvedejo ti kmeti.
It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.
Da se prepreči dvojna obdavčitev in izkrivljanje konkurence med davčnimi zavezanci, je treba sprejeti davčni sistem Skupnosti, ki se bo uporabljal za rabljeno blago, umetniške predmete, starine in zbirke.
The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.
Uporaba običajnih davčnih pravil za zlato pomeni glavno oviro za njegovo uporabo za namene finančnih investicij in je zato upravičena uporaba posebne davčne ureditve, katere namen je tudi izboljšati mednarodno konkurenčnost trga plemenitih kovin Skupnosti.
The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT.
Dobave zlata za investicijske namene so podobne drugim finančnim naložbam, ki so oproščene davka.
Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.
Oprostitev davka se zdi torej najprimernejši način davčne obravnave za dobave investicijskega zlata.
The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained.
Opredelitev zlata za investicijske namene mora zajeti zlate kovance, katerih vrednost odraža predvsem ceno v njih vsebovanega zlata.
For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins.
Zaradi preglednosti in pravne varnosti je treba pripraviti letni seznam kovancev, za katere naj velja ureditev, ki se uporablja za investicijsko zlato, kar bi zagotovilo varnost operaterjev, ki s takimi kovanci trgujejo.
That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.
Takšen seznam je brez vpliva na oprostitev kovancev, ki niso uvrščeni v seznam, a izpolnjujejo merila iz te direktive.
In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.
Da se preprečijo davčne utaje in hkrati zmanjšajo finančni stroški zaradi dobave zlata z več kot določeno čistino, je opravičljivo pooblastiti države članice, da za plačilo davka določijokupca.
In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established.
Da bi gospodarskim subjektom, ki elektronsko opravljajo storitve in ki nimajo sedeža v Skupnosti in jim tam ni treba biti identificiran za namene DDV, olajšali izpolnjevanje davčnih obveznosti, bi bilo treba vzpostaviti posebno ureditev.
Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Community, to opt for identification in a single Member State.
V okviru te ureditve se gospodarski subjekt, ki za osebe, ki niso davčni zavezanci znotraj Skupnosti, opravlja tovrstne storitve z elektronskimi sredstvi, lahko odloči za identifikacijo v eni sami državi članici, če sicer ni identificiran za namene DDV znotraj Skupnosti.
It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.
Zaželeno je, da se določbe glede storitev radijskega in televizijskega oddajanja ter nekaterih elektronsko opravljanih storitev sprejmejo le začasno in da se jih v kratkem roku preveri na podlagi izkušenj.
It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.
Treba je spodbujati enotno uporabo določb te direktive in v ta namen ustanoviti posvetovalni odbor za davek na dodano vrednost, ki bo omogočil tesno sodelovanje držav članic in Komisije na tem področju.
Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.
Države članice morajo imeti možnost, da z določenimi omejitvami in pod določenimi pogoji sprejmejo ali še naprej uporabljajo posebne ukrepe, ki odstopajo od te direktive, zaradi poenostavitve obračunavanja davka ali zaradi preprečevanja nekaterih oblik davčnih utaj ali izogibanja davkom.
In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time-limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objections.
Da bi zagotovili, da država članica, ki je vložila zahtevo za odstopanje, ne ostane v dvomih glede ukrepov, ki jih namerava v odgovor izvesti Komisija, je treba določiti rok, v katerem mora Komisija Svetu predložiti predlog za odobritev ali obvestilo o zavrnitvi, z obrazložitvijo.
It is essential to ensure uniform application of the VAT system.
Nujno je treba zagotoviti enotno uporabo sistema DDV.
Implementing measures are appropriate to realise that aim.
Izvedbeni ukrepi so primerni za uresničitev tega cilja.
Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.
S temi ukrepi se je treba lotiti zlasti problema dvojne obdavčitve čezmejnih transakcij, do katerega lahko pride zaradi razlik med državami članicami pri uporabi predpisov, ki urejajo kraj obdavčljivih transakcij.
Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant.
Čeprav bo področje uporabe izvedbenih ukrepov omejeno, bodo imeli ti ukrepi proračunske posledice, ki so lahko za eno ali več držav članic bistvene.
Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.
Zaradi njihovih posledic na proračune držav članic si Svet upravičeno pridržuje pravico izvajanja izvršilne pristojnosti.
In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.
Ob upoštevanju omejenega področja uporabe predvidenih izvedbenih ukrepov bi moral izvedbene ukrepe soglasno sprejeti Svet na predlog Komisije.