natgillin/translations-raw huggingface dataset:
those bodies must charge prices which are approved by the public authorities or which do not exceed such approved prices or, in respect of those services not subject to approval, prices lower than those charged for similar services by commercial enterprises subject to VAT;
te osebe morajo zaračunavati cene, ki jih odobrijo državni organi ali ki niso višje od takšnih odobrenih cen, ali pri storitvah, pri katerih ni potrebna odobritev, morajo zaračunavati cene, nižje od tistih, ki jih za podobne storitve zaračunavajo komercialna podjetja, zavezanci za DDV;
the exemptions must not be likely to cause distortion of competition to the disadvantage of commercial enterprises subject to VAT.
ni verjetno, da bi oprostitve povzročale izkrivljanja konkurence, na primer, da bi postavila v slabši položaj komercialna podjetja, zavezance za DDV.
Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) may also apply the conditions provided for in point (d) of the first paragraph when the said supply of goods or services by bodies governed by public law is granted exemption.
Države članice, ki so na podlagi Priloge E k Direktivi Sveta 77/388/EGS 1. januarja 1989 zaračunavale DDV za transakcije iz točk (m) in (n) člena 132(1), lahko uporabijo tudi pogoje iz točke (d) prvega odstavka, ko za omenjeno dobavo blaga ali storitev, ki jih zagotovijo osebe javnega prava, velja oprostitev.
The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in the following cases:
Dobava blaga in opravljanje storitev nista oproščena v skladu s točkami (b), (g), (h), (i), (l), (m) in (n) člena 132(1) v naslednjih primerih:
where the supply is not essential to the transactions exempted;
če nista nujna za oproščene transakcije;
where the basic purpose of the supply is to obtain additional income for the body in question through transactions which are in direct competition with those of commercial enterprises subject to VAT.
če je njun osnovni namen, da organizacija pridobi dodatni prihodek z opravljanjem transakcij, ki neposredno konkurirajo transakcijam komercialnih podjetij, zavezancev za DDV.
Exemptions for other activities
Oprostitve za druge dejavnosti
insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents;
zavarovalne in pozavarovalne transakcije, vključno s povezanimi storitvami, ki jih opravljajo zavarovalni posredniki in zavarovalni zastopniki;
the granting and the negotiation of credit and the management of credit by the person granting it;
dajanje kreditov in posredovanje v zvezi s krediti ter upravljanje kreditov s strani osebe, ki kredit odobri;
the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;
sklepanje ali druge vrste poslovanja v zvezi s kreditnimi garancijami ali kakršnimi koli drugimi oblikami denarnih jamstev ter upravljanje kreditnih garancij s strani osebe, ki kredit odobri;
transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;
transakcije, vključno s posredovanjem, v zvezi z depoziti in tekočimi računi, plačili, transferji, dolgovi, čeki ali drugimi plačilnimi instrumenti, razen izterjave dolgov;
transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items, that is to say, gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest;
transakcije, vključno s posredovanjem, v zvezi z valuto, bankovci in kovanci, ki se uporabljajo kot zakonito plačilno sredstvo, razen zbirk, zlasti zlatih in srebrnih kovancev ter kovancev iz drugih kovin ali bankovcev, ki običajno niso v uporabi kot zakonito plačilno sredstvo ali kovancev numizmatičnega pomena;
transactions, including negotiation but not management or safekeeping, in shares, interests in companies or associations, debentures and other securities, but excluding documents establishing title to goods, and the rights or securities referred to in Article 15(2);
transakcije, vključno s posredovanjem, razen upravljanja in hrambe, z delnicami, deleži v družbah ali združenjih, obveznicami in drugimi vrednostnimi papirji, razen dokumentov, ki ustanavljajo lastništvo na blagu, in pravic ali vrednostnih papirjev iz člena 15(2);
the management of special investment funds as defined by Member States;
upravljanje posebnih investicijskih skladov, ki jih opredelijo države članice;
the supply at face value of postage stamps valid for use for postal services within their respective territory, fiscal stamps and other similar stamps;
dobave poštnih znamk po nominalni vrednosti, ki se uporabljajo za poštne storitve na njihovem ozemlju, fiskalnih znamk ter drugih podobnih znamk;
betting, lotteries and other forms of gambling, subject to the conditions and limitations laid down by each Member State;
stave, loterije in druge oblike iger na srečo pod pogoji in omejitvami, ki jih določi vsaka država članica;
the supply of a building or parts thereof, and of the land on which it stands, other than the supply referred to in point (a) of Article 12(1);
dobave objektov ali delov objektov ter zemljišč, na katerih stojijo, razen tistih iz točke (a) člena 12(1);
the supply of land which has not been built on other than the supply of building land as referred to in point (b) of Article 12(1);
dobave nepozidanih zemljišč, razen dobav stavbnih zemljišč iz točke (b) člena 12(1);
the leasing or letting of immovable property.
lizing nepremičnin ali dajanje nepremičnin v najem.
The following shall be excluded from the exemption provided for in point (l) of paragraph 1:
V skladu s točko (l) odstavka 1 niso oproščene naslednje transakcije:
the provision of accommodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accommodation in holiday camps or on sites developed for use as camping sites;
nastanitev, kot je opredeljena v zakonodaji držav članic, v hotelskem sektorju ali v sektorjih s podobnimi funkcijami, vključno z nastanitvijo v počitniških kampih ali na prostorih, urejenih za kampiranje;
the letting of premises and sites for the parking of vehicles;
dajanje garaž in površin za parkiranje vozil v najem;
the letting of permanently installed equipment and machinery;
dajanje stalno instalirane opreme in strojev v najem;
the hire of safes.
najem sefov.
Member States may apply further exclusions to the scope of the exemption referred to in point (l) of paragraph 1.
Države članice lahko predvidijo nadaljnje izključitve iz obsega oprostitve, predvidene v točki (l) odstavka 1.
the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390, if those goods have not given rise to deductibility;
dobave blaga, ki se v celoti uporabi za dejavnost, oproščeno po členih 132, 135, 371, 375, 376 in 377, členu 378(2), členu 379(2) in členih 380 do 390, če za to blago ni bilo mogoče uveljavljati pravice do odbitka;
the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.
dobave blaga, če za to blago ob pridobitvi ali uporabi ni bilo mogoče uveljavljati pravice do odbitka DDV na podlagi člena 176.
Member States may allow taxable persons a right of option for taxation in respect of the following transactions:
Države članice lahko dovolijo davčnim zavezancem pravico do izbire za obdavčitev naslednjih transakcij:
the financial transactions referred to in points (b) to (g) of Article 135(1);
finančnih transakcij iz točk (b) do (g) člena 135(1);
the supply of a building or of parts thereof, and of the land on which the building stands, other than the supply referred to in point (a) of Article 12(1);
dobave objektov ali delov objektov ter zemljišč, na katerih stojijo, razen tistih iz točke (a) člena 12(1);
the supply of land which has not been built on other than the supply of building land referred to in point (b) of Article 12(1);
dobave nepozidanih zemljišč, razen dobav stavbnih zemljišč iz točke (b) člena 12(1);
Member States shall lay down the detailed rules governing exercise of the option under paragraph 1.
Države članice podrobneje določijo pogoje za izvajanje pravice do izbire iz odstavka 1.
Member States may restrict the scope of that right of option.
Države članice lahko omejijo obseg te pravice do izbire.
Exemptions for intra-community transactions
Oprostitve v zvezi s transakcijami znotraj Skupnosti
Exemptions related to the supply of goods
Oprostitve v zvezi z dobavami blaga
Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, for another taxable person, or for a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods began.
Države članice oprostijo dobave blaga, ki ga prodajalec ali pridobitelj, ali druga oseba za njun račun odpošlje ali odpelje z ozemlja vsake od njih, vendar znotraj Skupnosti, opravljene za drugega davčnega zavezanca ali pravno osebo, ki ni davčni zavezanec, ki deluje kot taka v državi članici, ki ni država članica, v kateri se odpošiljanje ali prevoz blaga začne.
In addition to the supply of goods referred to in paragraph 1, Member States shall exempt the following transactions:
Razen dobav iz odstavka 1, države članice oprostijo naslednje transakcije:
the supply of new means of transport, dispatched or transported to the customer at a destination outside their respective territory but within the Community, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or for any other non-taxable person;
dobave novih prevoznih sredstev, ki jih prodajalec ali pridobitelj ali druga oseba za njun račun odpošlje ali odpelje pridobitelju z njihovega ozemlja, vendar znotraj Skupnosti, če so opravljene za davčne zavezance ali pravne osebe, ki niso davčni zavezanci, katerih pridobitve blaga znotraj Skupnosti na podlagi člena 3(1) niso predmet DDV, ali za katero koli drugo osebo, ki ni davčni zavezanec;
the supply of products subject to excise duty, dispatched or transported to a destination outside their respective territory but within the Community, to the customer, by or on behalf of the vendor or the customer, for taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods other than products subject to excise duty are not subject to VAT pursuant to Article 3(1), where those products have been dispatched or transported in accordance with Article 7(4) and (5) or Article 16 of Directive 92/12/EEC;
dobave trošarinskih izdelkov, ki jih prodajalec ali pridobitelj ali druga oseba za njun račun odpošlje ali odpelje pridobitelju z njihovega ozemlja, vendar znotraj Skupnosti, če se opravijo za davčne zavezance ali pravne osebe, ki niso davčni zavezanci, katerih pridobitve blaga znotraj Skupnosti, razen trošarinskih izdelkov, na podlagi člena 3(1) niso predmet DDV, kadar se odpošiljanje ali prevoz teh izdelkov opravi v skladu s členom 7(4) in (5) ali členom 16 Direktive 92/12/EGS;
the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) if it had been made on behalf of another taxable person.
dobave blaga v obliki prenosa v drugo državo članico, za katere bi se priznale oprostitve iz odstavka 1 in točk (a) in (b), če bi bile opravljene za račun drugega davčnega zavezanca.
The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.
Oprostitev iz člena 138(1) se ne uporablja za dobave blaga, ki jih opravijo davčni zavezanci, za katere velja oprostitev za mala podjetja iz členov 282 do 292.
Nor shall that exemption apply to the supply of goods to taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1).
Oprostitev se ne uporablja tudi za dobave blaga, ki se opravijo za davčne zavezance ali pravne osebe, ki niso davčni zavezanci, katerih pridobitve blaga znotraj Skupnosti na podlagi člena 3(1) niso predmet DDV.
The exemption provided for in Article 138(2)(b) shall not apply to the supply of products subject to excise duty by taxable persons who are covered by the exemption for small enterprises provided for in Articles 282 to 292.
Oprostitev iz člena 138(2)(b) se ne uporablja za dobave trošarinskih izdelkov, ki jih opravijo davčni zavezanci, za katere velja oprostitev za mala podjetja iz členov 282 do 292.
The exemption provided for in Article 138(1) and (2)(b) and (c) shall not apply to the supply of goods subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the special arrangements for sales by public auction.
Oprostitev iz člena 138(1) in (2)(b) in (c) se ne uporablja za dobave blaga, ki so predmet DDV v skladu s posebno maržno ureditvijo iz členov 312 do 325 ali posebno ureditvijo za prodaje na javni dražbi.
The exemption provided for in Article 138(1) and (2)(c) shall not apply to the supply of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the transitional arrangements for second-hand means of transport.
Oprostitev iz člena 138(1) in (2)(c) se ne uporablja za dobave rabljenih prevoznih sredstev, kot so opredeljena v členu 327(3), ki so predmet DDV v skladu s prehodno ureditvijo za rabljena prevozna sredstva.
Exemptions for intra-Community acquisitions of goods
Oprostitve za pridobitve blaga znotraj Skupnosti
the intra-Community acquisition of goods the supply of which by taxable persons would in all circumstances be exempt within their respective territory;
pridobitev blaga znotraj Skupnosti, katerega dobava bi bila, če bi jo opravili davčni zavezanci, v vsakem primeru oproščena na ozemlju vsake od njih;
the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under points (a), (b) and (c) and (e) to (l) of Article 143;
pridobitev blaga znotraj Skupnosti, katerega uvoz bi bil v vsakem primeru oproščen na podlagi določb iz točk (a), (b) in (c) ter (e) do (l) člena 143;
the intra-Community acquisition of goods where, pursuant to Articles 170 and 171, the person acquiring the goods would in all circumstances be entitled to full reimbursement of the VAT due under Article 2(1)(b).
pridobitev blaga znotraj Skupnosti, pri katerem bi imel na podlagi členov 170 in 171 pridobitelj v vsakem primeru pravico do vračila celotnega DDV, dolgovanega na podlagi določb člena 2(1)(b).
Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met:
Vsaka država članice sprejme posebne ukrepe, da se DDV ne obračuna za pridobitev blaga znotraj Skupnosti, ki se v skladu z merili iz člena 40 opravi na njenem ozemlju, kadar so izpolnjeni naslednji pogoji:
the acquisition of goods is made by a taxable person who is not established in the Member State concerned but is identified for VAT purposes in another Member State;
pridobitev blaga opravi davčni zavezanec, ki nima sedeža v tej državi članici, vendar je identificiran za DDV v drugi državi članici;
the acquisition of goods is made for the purposes of the subsequent supply of those goods, in the Member State concerned, by the taxable person referred to in point (a);
pridobitev blaga se opravi za namene kasnejše dobave tega blaga, ki jo opravi davčni zavezanec iz točke (a) v isti državi članici;
the goods thus acquired by the taxable person referred to in point (a) are directly dispatched or transported, from a Member State other than that in which he is identified for VAT purposes, to the person for whom he is to carry out the subsequent supply;
blago, ki ga davčni zavezanec iz točke (a) tako pridobi, se neposredno odpošlje ali odpelje iz druge države članice, kot je tista, v kateri je identificiran za DDV, in je namenjeno prejemniku nadaljne dobave;
the person to whom the subsequent supply is to be made is another taxable person, or a non-taxable legal person, who is identified for VAT purposes in the Member State concerned;
oseba, kateri je namenjena nadaljnja dobava blaga je drug davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, identificiran/a za DDV v isti državi članici;
the person referred to in point (d) has been designated in accordance with Article 197 as liable for payment of the VAT due on the supply carried out by the taxable person who is not established in the Member State in which the tax is due.
oseba iz točke (d) je bila določena v skladu s členom 197 kot oseba, ki je dolžna plačati davek za dobavo, ki jo opravi davčni zavezanec, ki nima sedeža v državi članici, v kateri je dolžan davek.
Exemptions for certain transport services
Oprostitve za določene prevozne storitve
Member States shall exempt the supply of intra-Community transport of goods to and from the islands making up the autonomous regions of the Azores and Madeira, as well as the supply of transport of goods between those islands.
Države članice oprostijo opravljanje prevoznih storitev znotraj Skupnosti pri odpošiljanju ali prevozu blaga na ali z otokov, ki so del avtonomnega področja Azorov in Madeire ter pošiljanje ali prevoz blaga med temi otoki.
Exemptions on importation
Oprostitve pri uvozu
the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;
dokončen uvoz blaga, katerega dobava s strani davčnega zavezanca bi bila na ozemlju vsake od njih v vsakem primeru oproščena;
the final importation of goods governed by Council Directives 69/169/EEC, 83/181/EEC and 2006/79/EC;
dokončen uvoz blaga, urejen v direktivah Sveta 69/169/EGS, 83/181/EGS in 2006/79/ES;
the final importation of goods, in free circulation from a third territory forming part of the Community customs territory, which would be entitled to exemption under point (b) if they had been imported within the meaning of the first paragraph of Article 30;
dokončen uvoz blaga s tretjega ozemlja, ki je del carinskega območja Skupnosti, v prosti promet, za katero bi se lahko uporabila oprostitev iz točke (b), če je bilo blago uvoženo v smislu prvega pododstavka člena 30;
the importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated or recognised under Article 201 as liable for payment of VAT is exempt under Article 138;
uvoz blaga, poslanega ali odpeljanega s tretjega ozemlja ali tretje države v državo članico, ki ni država, v kateri se odpošiljanje ali prevoz blaga konča, če je dobava takega blaga, ki jo opravi uvoznik, določen ali priznan za osebo, dolžno plačati davek v skladu s členom 201, oproščena v skladu s členom 138;
the reimportation, by the person who exported them, of goods in the state in which they were exported, where those goods are exempt from customs duties;
ponovni uvoz blaga, ki ga v stanju, kakor je bilo izvoženo, ponovno uvaža oseba, ki ga je izvozila, če takšno blago izpolnjuje pogoje za oprostitev carine;
the importation, under diplomatic and consular arrangements, of goods which are exempt from customs duties;
uvoz blaga v okviru diplomatskih in konzularnih odnosov, ki izpolnjuje pogoje za oprostitev carine;
the importation of goods by international bodies recognised as such by the public authorities of the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements;
uvoz blaga s strani mednarodnih organizacij, ki jih kot take priznavajo državni organi države članice gostiteljice, in članov takih organizacij, z omejitvami in pod pogoji, ki jih določajo mednarodne konvencije o ustanovitvi organizacij ali sporazumi o sedežu teh organizacij;
the importation of goods, into Member States party to the North Atlantic Treaty, by the armed forces of other States party to that Treaty for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens where such forces take part in the common defence effort;
uvoz blaga, ki ga na ozemlje držav članic, pogodbenic Severnoatlantske zveze, uvozijo oborožene sile drugih držav, pogodbenic te zveze, za potrebe teh sil ali spremnega civilnega osebja ali za oskrbo njihovih menz ali kantin, kadar te sile sodelujejo pri skupni obrambi;
the importation of goods by the armed forces of the United Kingdom stationed in the island of Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960, which are for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens;
uvoz blaga, ki ga opravijo oborožene sile Združenega kraljestva, ki so v skladu s Pogodbo o ustanovitvi Republike Ciper z dne 16. avgusta 1960 stacionirane na otoku Ciper, če je namenjen za njihovo uporabo, uporabo spremnega civilnega osebja ali za oskrbo njihovih menz ali kantin;
the importation into ports, by sea fishing undertakings, of their catches, unprocessed or after undergoing preservation for marketing but before being supplied;
uvoz ulova, nepredelanega ali obdelanega po postopkih za ohranitev kakovosti za prodajo, vendar še nedobavljenega, ki ga v pristaniščih opravijo podjetja z dejavnostjo morskega ribolova;
the importation of gold by central banks;
zlato, ki ga uvozijo centralne banke;
the importation of gas through the natural gas distribution system, or of electricity.
uvoz plina po distribucijskem sistemu za zemeljski plin ali električne energije.
Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with Article 86(1)(b).
Države članice oprostijo opravljanje storitev v zvezi z uvozom blaga, če je vrednost takšnih storitev vključena v davčno osnovo v skladu s členom 86(1)(b).
The Commission shall, where appropriate, as soon as possible, present to the Council proposals designed to delimit the scope of the exemptions provided for in Articles 143 and 144 and to lay down the detailed rules for their implementation.
Komisija po potrebi in v najkrajšem možnem času Svetu poda predloge za natančno opredelitev obsega oprostitev iz členov 143 in 144 ter podrobnejših pravil za njihovo izvajanje.
Pending the entry into force of the rules referred to in paragraph 1, Member States may maintain their national provisions in force.
Države članice lahko do začetka veljavnosti določb iz odstavka 1 še naprej uporabljajo svoje veljavne nacionalne določbe.
Member States may adapt their national provisions so as to minimise distortion of competition and, in particular, to prevent non-taxation or double taxation within the Community.
Države članice lahko prilagodijo svoje nacionalne določbe, da čim bolj zmanjšajo izkrivljanje konkurence in predvsem preprečijo neobdavčevanje ali dvojno obdavčevanje v Skupnosti.
Member States may use whatever administrative procedures they consider most appropriate to achieve exemption.
Države članice lahko za dosego oprostitev uporabljajo kakršne koli administrativne postopke, za katere menijo, da so najustreznejši.