natgillin/translations-raw huggingface dataset:
Pending adoption of the proposals referred to in the first subparagraph, Member States may exempt or continue to exempt, with deductibility of the VAT paid at the preceding stage, the supply of goods for consumption on board in respect of which the place of taxation is determined in accordance with paragraph 1.
Do sprejema predlogov iz prvega pododstavka lahko države članice oprostijo ali še naprej oprostijo dobave blaga za potrošnjo na krovu, za katerega se kraj obdavčitve določi v skladu z odstavkom 1, s pravico do odbitka DDV, plačanega v predhodni fazi.
Supply of goods through distribution systems
Dobava blaga po distribucijskih sistemih
In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
V primeru dobave plina po distribucijskem sistemu za zemeljski plin ali električne energije davčnemu zavezancu – preprodajalcu se za kraj dobave šteje kraj, kjer ima davčni zavezanec – preprodajalec sedež svoje dejavnosti ali stalno poslovno enoto, za katero je blago dobavljeno, ali če ni takega sedeža dejavnosti ali stalne poslovne enote, kraj, kjer ima stalno prebivališče ali običajno prebiva.
For the purposes of paragraph 1, ‘taxable dealer’ shall mean a taxable person whose principal activity in respect of purchases of gas or electricity is reselling those products and whose own consumption of those products is negligible.
„Davčni zavezanec – preprodajalec“ za namene odstavka 1 pomeni davčnega zavezanca, katerega osnovna dejavnost glede nabav plina ali električne energije je preprodaja teh izdelkov in katerega lastna potrošnja teh izdelkov je zanemarljiva.
In the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
V primeru dobave plina po distribucijskem sistemu za zemeljski plin ali električne energije, kadar taka dobava ni zajeta v členu 38, se za kraj dobave šteje kraj, kjer pridobitelj dejansko rabi in potroši blago.
Where all or part of the gas or electricity is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied.
Kadar pridobitelj dejansko ne porabi vsega ali dela zemeljskega plina ali električne energije, se šteje, da je bilo to neporabljeno blago rabljeno in porabljeno v kraju, kjer ima kupec sedež svoje dejavnosti ali stalno poslovno enoto, za katero je blago dobavljeno.
In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
Če ni takega sedeža dejavnosti ali stalne poslovne enote, se šteje, da je pridobitelj blago rabil in porabil na kraju, kjer ima stalno prebivališče ali običajno prebiva.
Place of an intra-Community acquisition of goods
Kraj pridobitve blaga znotraj Skupnosti
The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.
Za kraj pridobitve blaga znotraj Skupnosti se šteje kraj, kjer se blago nahaja v trenutku, ko se konča odpošiljanje ali prevoz blaga pridobitelju.
Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.
Brez vpliva na določbe člena 40 se šteje, da je kraj pridobitve blaga znotraj Skupnosti iz člena 2(1)(b)(i) na ozemlju države članice, ki je izdala identifikacijsko številko DDV, pod katero pridobitelj opravi to pridobitev, razen če oseba, ki blago pridobi, dokaže, da je bila pridobitev predmet DDV v skladu s členom 40.
If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.
Če je bila pridobitev predmet DDV v skladu s členom 40 v državi članici, v kateri se odpošiljanje ali prevoz blaga konča, potem ko je bila obdavčena v skladu s prvim pododstavkom, se davčna osnova ustrezno zmanjša v državi članici, ki je izdala identifikacijsko številko DDV, pod katero je pridobitelj opravil to pridobitev.
The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:
Prvi odstavek člena 41 se ne uporablja in se šteje, da je bila pridobitev blaga znotraj Skupnosti predmet DDV v skladu s členom 40, kadar so izpolnjeni naslednji pogoji:
the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;
pridobitelj dokaže, da je opravil to pridobitev za namene kasnejših dobav na ozemlju države članice, določeni v skladu s členom 40, za katere je bil kot oseba, ki je dolžna plačati davek v skladu s členom 197, določena oseba, ki ji je bila opravljena dobava;
the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.
pridobitelj je izpolnil obveznosti, predvidene v členu 265, v zvezi s predložitvijo rekapitulacijskega poročila.
Place of supply of services
Kraj opravljanja storitev
The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
Kraj opravljanja storitve je kraj, kjer ima izvajalec, ki opravi storitev, sedež svoje dejavnosti ali stalno poslovno enoto, iz katere opravi storitev, ali če nima takšnega sedeža ali stalne poslovne enote, kraj, kjer ima stalno prebivališče ali kjer običajno prebiva.
Particular provisions
Posebne določbe
Supply of services by intermediaries
Storitve, ki jih opravijo posredniki
The place of supply of services by an intermediary acting in the name and on behalf of another person, other than those referred to in Articles 50 and 54 and in Article 56(1), shall be the place where the underlying transaction is supplied in accordance with this Directive.
Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun drugih oseb, razen storitev iz členov 50, 54 in člena 56(1), je kraj, kjer je opravljena osnovna transakcija v skladu s to direktivo.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which that transaction is carried out, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, na ozemlju katere se transakcija opravi, se šteje, da je kraj opravljenih storitev posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.
Supply of services connected with immovable property
Opravljanje storitev v zvezi z nepremičninami
The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.
Kraj opravljanja storitev v zvezi z nepremičninami, vključno s storitvami nepremičninskih posrednikov in strokovnjakov, ter storitev za pripravo in koordinacijo gradbenih del, kot so storitve arhitektov in podjetij, ki zagotavljajo neposredni nadzor na kraju samem, je kraj, kjer se nepremičnina nahaja.
Supply of transport
Opravljanje prevoza
The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered.
Kraj opravljanja prevoza, razen prevoza blaga znotraj Skupnosti, je kraj, kjer se opravi prevoz, pri čemer se upošteva prevožena razdalja.
The place of supply of intra-Community transport of goods shall be the place of departure of the transport.
Kraj opravljanja prevoza blaga znotraj Skupnosti je kraj odhoda.
However, where intra-Community transport of goods is supplied to customers identified for VAT purposes in a Member State other than that of the departure of the transport, the place of supply shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Vendar se šteje, da je kraj prevoza blaga znotraj Skupnosti, opravljen za prejemnike, identificirane za DDV v državi članici, ki ni država članica, v kateri se prevoz začne, na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.
‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
„Prevoz blaga znotraj Skupnosti“ je vsak prevoz blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju dveh različnih držav članic.
‘Place of departure’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located.
„Kraj odhoda“ je kraj, v katerem se prevoz blaga dejansko začne, pri čemer ni pomembna dejansko prevožena razdalja do kraja, kjer se blago nahaja.
‘Place of arrival’ shall mean the place where transport of the goods actually ends.
„Kraj prihoda“ je kraj, kjer se prevoz blaga dejansko konča.
The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.
Prevoz blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju iste države članice, se obravnava kot prevoz blaga znotraj Skupnosti, če je takšen prevoz neposredno povezan s prevozom blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju dveh različnih držav članic.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.
Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun drugih oseb, kadar sodeluje pri prevozu blaga znotraj Skupnosti, je kraj začetka prevoza.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that of the departure of the transport, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, v kateri se prevoz začne, se šteje, da je kraj opravljenih storitev posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.
Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.
Državam članicam ni treba uporabljati DDV za tisti del prevoza blaga znotraj Skupnosti, ki se nanaša na poti po vodah, ki niso del ozemlja Skupnosti.
Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
Opravljanje kulturnih in podobnih storitev, opravljanje pomožnih prevoznih storitev ali storitev v zvezi s premičninami
The place of supply of the following services shall be the place where the services are physically carried out:
Kraj opravljanja naslednjih storitev je kraj, kjer so storitve dejansko opravljene:
cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;
dejavnosti s področja kulture, umetnosti, športa, znanosti, izobraževanja, zabavnih prireditev ali podobne dejavnosti, vključno z dejavnostmi organizatorjev teh dejavnosti, in kadar je to ustrezno, opravljanjem pomožnih storitev;
ancillary transport activities, such as loading, unloading, handling and similar activities;
pomožne prevozne dejavnosti, kot so nakladanje, razkladanje, pretovarjanje in podobne dejavnosti;
valuations of movable tangible property or work on such property.
cenitve ali delo na premičnini.
By way of derogation from Article 52(b), the place of supply of services involving activities ancillary to the intra-Community transport of goods, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the activities are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Z odstopanjem od člena 52(b) se šteje, da je kraj opravljanja storitev, ki vključujejo pomožne dejavnosti pri prevozu blaga znotraj Skupnosti, opravljenih za prejemnike, identificirane za DDV v državi članici, ki ni tista, na ozemlju katere so bile dejavnosti dejansko opravljene, na ozemlju države članice, ki je prejemniku izdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the supply of services consisting in activities ancillary to the intra-Community transport of goods, shall be the place where the ancillary activities are physically carried out.
Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun druge osebe, kadar sodeluje pri opravljanju pomožnih dejavnosti pri prevozu blaga znotraj Skupnosti, je kraj, kjer se pomožne dejavnosti dejansko opravijo.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which the ancillary activities are physically carried out, the place of supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, na ozemlju katere se pomožna transakcija opravi, se šteje, da je kraj opravljenih pomožnih dejavnosti posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.
By way of derogation from Article 52(c), the place of supply of services involving the valuation of movable tangible property or work on such property, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the services are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Z odstopanjem od člena 52(c) se šteje, da je kraj opravljanja storitev, ki vključujejo cenitev ali delo na tej premičnini, opravljenih za prejemnike, identificirane za DDV v državi članici, ki ni tista, na ozemlju katere so te storitve dejansko opravljene, na ozemlju države članice, ki je prejemniku izdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.
The derogation referred to in the first paragraph shall apply only where the goods are dispatched or transported out of the Member State in which the services were physically carried out.
To odstopanje iz prvega odstavka se uporablja le, kadar se blago odpošlje ali odpelje iz države članice, v kateri se bile storitve dejansko opravljene.
Subsection 5
Pododdelek 5
Supply of miscellaneous services
Opravljanje drugih storitev
The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:
Kraj opravljanja naslednjih storitev, če se opravijo za prejemnike s sedežem zunaj Skupnosti ali za davčne zavezance s sedežem v Skupnosti, vendar ne v isti državi, kjer ima izvajalec sedež, je kraj, kjer ima prejemnik sedež svoje dejavnosti ali ima stalno poslovno enoto, za katero se opravi storitev, ali, če takšen kraj ne obstaja, kraj, kjer ima stalno prebivališče ali običajno prebiva:
transfers and assignments of copyrights, patents, licences, trade marks and similar rights;
prenos in odstop avtorskih pravic, patentov, licenc, blagovnih znamk in podobnih pravic;
advertising services;
oglaševanje;
the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information;
storitve svetovalcev, inženirjev, svetovalnih pisarn, odvetnikov, računovodij in druge podobne storitve ter obdelava podatkov in dajanje informacij;
obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this paragraph;
obveznosti v zvezi s prenehanjem ali opustitvijo, v celoti ali deloma, poslovne dejavnosti ali pravice iz tega odstavka;
banking, financial and insurance transactions, including reinsurance, with the exception of the hire of safes;
bančne, finančne in zavarovalne transakcije, vključno s pozavarovanjem, razen najema sefov;
the supply of staff;
posredovanje osebja;
the hiring out of movable tangible property, with the exception of all means of transport;
dajanje premičnin v najem, razen vseh vrst prevoznih sredstev;
the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;
zagotavljanje dostopa do in prevoz ali prenos po distribucijskih sistemih za zemeljski plin in električno energijo in opravljanje drugih neposredno povezanih storitev;
telecommunications services;
telekomunikacijske storitve;
radio and television broadcasting services;
storitve radijskega in televizijskega oddajanja;
electronically supplied services, such as those referred to in Annex II;
elektronsko opravljane storitve, zlasti storitve, navedene v Prilogi II;
the supply of services by intermediaries, acting in the name and on behalf of other persons, where those intermediaries take part in the supply of the services referred to in this paragraph.
storitve posrednikov, ki delujejo v imenu in za račun drugih oseb, kadar za svojega naročnika posredujejo storitve iz tega odstavka.
Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service for the purposes of point (k) of paragraph 1.
Kadar izvajalec storitve in prejemnik komunicirata po elektronski pošti, to samo po sebi ne pomeni, da je opravljena storitev elektronska storitev v smislu točke (k) odstavka 1.
Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2006.
Točki (j) in (k) odstavka 1 in odstavek 2 se uporabljajo do 31. decembra 2006.
Where the services referred to in point (k) of Article 56(1) are supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, the place of supply shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.
Kadar so storitve iz člena 56(1)(k) opravljene za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici, se za kraj opravljanja teh storitev šteje kraj, kjer je sedež osebe, ki ni davčni zavezanec, ali njeno stalno oziroma običajno prebivališče, če storitve opravlja davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni.
Paragraph 1 shall apply until 31 December 2006.
Določbe odstavka 1 se uporabljajo do 31. decembra 2006.
Subsection 6
Pododdelek 6
Criterion of effective use and enjoyment
Merilo dejanske uporabe in dejanskega uživanja
In order to avoid double taxation, non-taxation or distortion of competition, Member States may, with regard to the supply of the services referred to in Article 56(1) and with regard to the hiring out of means of transport:
Da bi se države članice izognile dvojni obdavčitvi, neobdavčitvi ali izkrivljanju konkurence, lahko pri storitvah iz člena 56(1) ter pri dajanju prevoznih sredstev v najem:
consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community, if the effective use and enjoyment of the services takes place outside the Community;
za kraj opravljanja nekaterih ali vseh storitev, ki je na njihovem ozemlju, štejejo, kot da je zunaj Skupnosti, če se storitve dejansko uporabijo in uživajo zunaj Skupnosti;
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory, if the effective use and enjoyment of the services takes place within their territory.
za kraj opravljanja nekaterih ali vseh storitev, ki je zunaj Skupnosti, štejejo, kot da je na njihovem ozemlju, če se storitve dejansko uporabijo in uživajo na njihovem ozemlju.
However, this provision shall not apply to the services referred to in point (k) of Article 56(1), where those services are rendered to non-taxable persons.
Vendar se ta določba ne uporablja za storitve iz člena 56(1)(k), v kolikor se opravljajo za osebe, ki niso davčni zavezanci.