natgillin/translations-raw huggingface dataset:
The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178.
Davčni zavezanec opravi odbitek tako, da od skupnega zneska DDV, dolgovanega za dano davčno obdobje, odšteje skupni znesek DDV, za katerega je v istem obdobju nastala pravica do odbitka, ki se uveljavlja v skladu z določbami člena 178.
However, Member States may require that taxable persons who carry out occasional transactions, as defined in Article 12, exercise their right of deduction only at the time of supply.
Države članice pa lahko zahtevajo, da davčni zavezanci, ki opravljajo občasne transakcije, opredeljene v členu 12, pravico do odbitka uveljavljajo samo v trenutku dobave.
Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.
Države članice lahko davčnemu zavezancu dovolijo, da opravi odbitek, ki ga ni opravil v skladu z določbami členov 178 in 179.
Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Articles 220 to 236 to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.
Države članice lahko davčnemu zavezancu, ki nima računa, izdanega v skladu s členi 220 do 236, dovolijo, da opravi odbitek iz člena 168(c) za svoje pridobitve blaga znotraj Skupnosti.
Member States shall determine the conditions and detailed rules for applying Articles 180 and 181.
Države članice določijo pogoje in podrobnosti za uporabo členov 180 in 181.
Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.
Če za dano davčno obdobje znesek odbitkov presega znesek dolgovanega DDV, lahko države članice vrnejo davek ali pa presežek prenesejo v naslednje obdobje v skladu s pogoji, ki jih določijo.
However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.
Države članice pa lahko zavrnejo vračilo ali prenos, če je znesek presežka neznaten.
Adjustment of deductions
Popravki odbitkov
The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled.
Začetni odbitek se popravi, če je bil odbitek višji ali nižji od odbitka, do katerega je bil davčni zavezanec upravičen.
Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained.
Popravek se zlasti opravi, če se po opravljenem obračunu DDV spremenijo dejavniki, uporabljeni za določitev zneska, ki se odbije, med drugim v primeru odpovedi nakupov ali znižanja cen.
By way of derogation from paragraph 1, no adjustment shall be made in the case of transactions remaining totally or partially unpaid or in the case of destruction, loss or theft of property duly proved or confirmed, or in the case of goods reserved for the purpose of making gifts of small value or of giving samples, as referred to in Article 16.
Z odstopanjem od odstavka 1 se odbitek ne popravi, če ostanejo transakcije v celoti ali delno neplačane, v primeru uradno dokazanega ali potrjenega uničenja, izgube ali tatvine premoženja ter v primeru dajanja daril manjših vrednosti ali dajanja vzorcev iz člena 16.
However, in the case of transactions remaining totally or partially unpaid or in the case of theft, Member States may require adjustment to be made.
Če transakcije v celoti ali delno ostanejo neplačane in v primeru tatvine lahko države članice vseeno zahtevajo popravek.
Member States shall lay down the detailed rules for applying Articles 184 and 185.
Države članice določijo podrobnosti za uporabo členov 184 in 185.
In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.
Za investicijsko blago se popravek razporedi na obdobje petih let, vključno z letom, v katerem je bilo blago pridobljeno ali izdelano.
Member States may, however, base the adjustment on a period of five full years starting from the time at which the goods are first used.
Vendar lahko države članice pri popravku upoštevajo obdobje celih pet let od trenutka prve uporabe blaga.
In the case of immovable property acquired as capital goods, the adjustment period may be extended up to 20 years.
Pri nepremičninah, ki so bile pridobljene kot investicijsko blago, se lahko obdobje popravka podaljša na največ 20 let.
The annual adjustment shall be made only in respect of one-fifth of the VAT charged on the capital goods, or, if the adjustment period has been extended, in respect of the corresponding fraction thereof.
Letni popravek se nanaša samo na eno petino, oziroma v primeru podaljšanja obdobja popravka, samo na ustrezni del DDV, obračunanega od investicijskega blaga.
The adjustment referred to in the first subparagraph shall be made on the basis of the variations in the deduction entitlement in subsequent years in relation to that for the year in which the goods were acquired, manufactured or, where applicable, used for the first time.
Popravek iz prvega pododstavka se izvede na podlagi razlik v upravičenosti do odbitka v naslednjih letih glede na upravičenost v letu, v katerem je bilo blago pridobljeno, izdelano ali, kadar je to ustrezno, prvič uporabljeno.
If supplied during the adjustment period, capital goods shall be treated as if they had been applied to an economic activity of the taxable person up until expiry of the adjustment period.
Pri dobavi investicijskega blaga v obdobju popravka se šteje, kakor da ga je davčni zavezanec uporabljal za ekonomsko dejavnost do konca obdobja popravka.
The economic activity shall be presumed to be fully taxed in cases where the supply of the capital goods is taxed.
Šteje se, da je ekonomska dejavnost v celoti obdavčena, če je dobava investicijskega blaga obdavčena.
The economic activity shall be presumed to be fully exempt in cases where the supply of the capital goods is exempt.
Šteje se, da je ekonomska dejavnost v celoti oproščena, če je dobava investicijskega blaga oproščena.
The adjustment provided for in paragraph 1 shall be made only once in respect of all the time covered by the adjustment period that remains to run.
Popravek iz odstavka 1 se izvede samo enkrat za celotno preostalo obdobje popravka.
However, where the supply of capital goods is exempt, Member States may waive the requirement for adjustment in so far as the purchaser is a taxable person using the capital goods in question solely for transactions in respect of which VAT is deductible.
Vendar, če je dobava investicijskega blaga oproščena, lahko države članice določijo, da popravek ni potreben, če je pridobitelj davčni zavezanec, ki to investicijsko blago uporablja izključno za transakcije, pri katerih je imel pravico do odbitka DDV.
For the purposes of applying Articles 187 and 188, Member States may take the following measures:
Za namene uporabe členov 187 in 188 lahko države članice sprejmejo naslednje ukrepe:
define the concept of capital goods;
opredelijo pojem investicijskega blaga;
specify the amount of the VAT which is to be taken into consideration for adjustment;
navedejo znesek DDV, ki se upošteva za popravek;
adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;
sprejmejo vse ustrezne ukrepe, s katerimi zagotovijo, da popravek ne pomeni nobene neupravičene prednosti;
permit administrative simplifications.
dovolijo administrativne poenostavitve.
For the purposes of Articles 187, 188, 189 and 191, Member States may regard as capital goods those services which have characteristics similar to those normally attributed to capital goods.
Za namene členov 187, 188, 189 in 191 lahko države članice za investicijsko blago štejejo tiste storitve, ki imajo podobne lastnosti kot tiste, ki se običajno pripišejo investicijskemu blagu.
If, in any Member State, the practical effect of applying Articles 187 and 188 is negligible, that Member State may, after consulting the VAT Committee, refrain from applying those provisions, having regard to the overall impact of VAT in the Member State concerned and the need for administrative simplification, and provided that no distortion of competition thereby arises.
Če je praktični učinek uporabe členov 187 in 188 v državi članici neznaten, lahko slednja po posvetovanju z odborom za DDV opusti uporabo teh določb, pri čemer upošteva celoten učinek DDV v zadevni državi članici in potrebo po administrativni poenostavitvi, če pri tem ne prihaja do izkrivljanja konkurence.
Where a taxable person transfers from being taxed in the normal way to a special scheme or vice versa, Member States may take all measures necessary to ensure that the taxable person does not enjoy unjustified advantage or sustain unjustified harm.
Če davčni zavezanec preide s splošnega načina obdavčitve na posebno ureditev ali obratno, lahko države članice sprejmejo vse potrebne ukrepe za zagotovitev, da davčni zavezanec zaradi tega nima neupravičenih koristi niti ni neupravičeno oškodovan.
OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
OBVEZNOSTI DAVČNIH ZAVEZANCEV IN NEKATERIH OSEB, KI NISO DAVČNI ZAVEZANCI
Obligation to pay
Obveznost plačila
Persons liable for payment of VAT to the tax authorities
Osebe, ki so dolžne plačati DDV davčnim organom
VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199 and Article 202.
DDV je dolžan plačati davčni zavezanec, ki dobavlja obdavčljivo blago ali opravlja obdavčljivo storitev, razen v primerih, v katerih je davek v skladu s členi 194 do 199 in členom 202 dolžna plačati druga oseba.
Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.
Kadar obdavčljivo dobavo blaga ali storitev opravlja davčni zavezanec, ki nima sedeža v državi članici, v kateri je DDV dolgovan, lahko države članice določijo, da je oseba, ki je dolžna plačati DDV, oseba, kateri se opravi obdavčljiva dobava blaga ali storitev.
Member States shall lay down the conditions for implementation of paragraph 1.
Države članice določijo pogoje za izvajanje odstavka 1.
VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.
DDV je dolžna plačati vsaka oseba, ki je identificirana za DDV v državi članici, v kateri je davek dolgovan, in ji je dobavljeno blago pod pogoji, določenimi v členu 38 ali 39, če dobave opravi davčni zavezanec, ki nima sedeža v tej državi članici.
VAT shall be payable by any taxable person to whom the services referred to in Article 56 are supplied or by any person identified for VAT purposes in the Member State in which the tax is due to whom the services referred to in Articles 44, 47, 50, 53, 54 and 55 are supplied, if the services are supplied by a taxable person not established in that Member State.
DDV je dolžan plačati vsak davčni zavezanec, prejemnik storitev iz člena 56, ali prejemnik, identificiran za DDV v državi članici, v kateri je davek dolgovan, kateri se opravijo storitve iz členov 44, 47, 50, 53, 54 in 55, če storitve opravi davčni zavezanec, ki nima sedeža v tej državi članici.
VAT shall be payable by the person to whom the goods are supplied when the following conditions are met:
DDV je dolžna plačati oseba, kateri se opravi dobava blaga, če so izpolnjeni naslednji pogoji:
the taxable transaction is a supply of goods carried out in accordance with the conditions laid down in Article 141;
obdavčljiva transakcija je dobava blaga, opravljena pod pogoji iz člena 141;
the person to whom the goods are supplied is another taxable person, or a non-taxable legal person, identified for VAT purposes in the Member State in which the supply is carried out;
oseba, kateri se opravi dobava blaga, je drug davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, identificiran/a za DDV v državi članici, v kateri se opravi dobava;
the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Articles 220 to 236.
račun, ki ga izda davčni zavezanec, ki nima sedeža v državi članici osebe, kateri je blago dobavljeno, je izdan v skladu s členi 220 do 236.
Where a tax representative is appointed as the person liable for payment of VAT pursuant to Article 204, Member States may provide for a derogation from paragraph 1 of this Article.
Kadar je v skladu z določbami člena 204 davčni zastopnik določen za osebo, dolžno plačati DDV, lahko države članice določijo izjemo od odstavka 1 tega člena.
Where specific transactions relating to investment gold between a taxable person who is a member of a regulated gold bullion market and another taxable person who is not a member of that market are taxed pursuant to Article 352, Member States shall designate the customer as the person liable for payment of VAT.
Države članice, ki na podlagi člena 352 obdavčijo posebne transakcije v zvezi z investicijskim zlatom med davčnim zavezancem, ki je član zakonsko urejenega trga plemenitih kovin, in drugim davčnim zavezancem, ki ni član tega trga, določijo pridobitelja kot osebo, ki je dolžna plačati DDV.
If the customer who is not a member of the regulated gold bullion market is a taxable person required to be identified for VAT purposes in the Member State in which the tax is due solely in respect of the transactions referred to in Article 352, the vendor shall fulfil the tax obligations on behalf of the customer, in accordance with the law of that Member State.
Če je pridobitelj, ki ni član zakonsko urejenega trga plemenitih kovin, davčni zavezanec in se mora identificirati za DDV namene v državi članici, v kateri je dolgovan DDV, zgolj v zvezi s transakcijami iz člena 352, davčne obveznosti za račun pridobitelja v skladu z določbami te države članice izpolni prodajalec.
Where gold material or semi-manufactured products of a purity of 325 thousandths or greater, or investment gold as defined in Article 344(1) is supplied by a taxable person exercising one of the options under Articles 348, 349 and 350, Member States may designate the customer as the person liable for payment of VAT.
Če dobavo zlatega materiala ali polizdelkov s čistino 325 tisočink ali več ali dobavo investicijskega zlata iz člena 344(1) opravi davčni zavezanec, ki je uporabil eno od možnosti iz členov 348, 349 in 350, lahko države članice določijo, da je pridobitelj dolžan plačati DDV.
Member States shall lay down the procedures and conditions for implementation of paragraphs 1 and 2.
Države članice določijo postopke in pogoje uporabe odstavkov 1 in 2.
Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:
Države članice lahko določijo, da je oseba, ki je dolžna plačati DDV, davčni zavezanec, za katerega se opravi katera koli izmed naslednjih storitev:
the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3);
gradbena dela, vključno s popravili, čiščenjem, vzdrževanjem, rekonstrukcijo in rušenjem v zvezi z nepremičninami, kot tudi predaja gradbenih del, ki velja za dobavo blaga v skladu s členom 14(3);
the supply of staff engaged in activities covered by point (a);
zagotovitev osebja, vključenega v dejavnosti iz točke (a);
the supply of immovable property, as referred to in Article 135(1)(j) and (k), where the supplier has opted for taxation of the supply pursuant to Article 137;
dobava nepremičnin, kakor je navedeno v členu 135(1)(j) in (k), če se je dobavitelj odločil za obdavčenje dobave v skladu s členom 137;
the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as listed in Annex VI;
dobava rabljenega materiala, tudi rabljenega materiala, ki ga kot takega ni mogoče ponovno uporabiti, ostankov, industrijskih in neindustrijskih odpadkov, odpadkov, ki jih je mogoče reciklirati, delno predelanih odpadkov in določenega blaga in storitev, kot je navedeno v Prilogi VI;
the supply of goods following the cession of a reservation of ownership to an assignee and the exercising of this right by the assignee;
dobava blaga po odstopu pridržka lastninske pravice prejemniku odstopljene pravice in po uveljavljanju te pravice s strani prejemnika odstopljene pravice;
the supply of immovable property sold by a judgment debtor in a compulsory sale procedure.
dobava nepremičnin, ki jih prodaja dolžnik po sodbi v postopku obvezne prodaje drugi osebi.
When applying the option provided for in paragraph 1, Member States may specify the supplies of goods and services covered, and the categories of suppliers or recipients to whom these measures may apply.
Pri uporabi možnosti iz odstavka1 lahko države članice omejijo dobave blaga in opravljanje storitev ter kategorije dobaviteljev, ponudnikov, pridobiteljev ali prejemnikov, za katere se ti ukrepi lahko uporabljajo.
For the purposes of paragraph 1, Member States may take the following measures:
Za namene odstavka 1 lahko države članice sprejmejo naslednje ukrepe:
provide that a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2 shall be regarded as a taxable person in respect of supplies received as referred to in paragraph 1 of this Article;
določijo, da se davčni zavezanec, ki opravlja tudi dejavnosti ali transakcije, ki niso obravnavane kot obdavčljive dobave blaga ali opravljanja storitev, v skladu s členom 2 šteje za davčnega zavezanca za vse prejete dobave ali opravljene storitve, kakor je navedeno v odstavku 1 tega člena;
provide that a non-taxable body governed by public law, shall be regarded as a taxable person in respect of supplies received as referred to in points (e), (f) and (g) of paragraph 1.
določijo, da javni organ, ki ni davčni zavezanec, šteje za davčnega zavezanca v zvezi s prejetimi dobavami, kakor je navedeno v točkah (e), (f) in (g) odstavka 1.
Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27(1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.
Države članice Odbor za DDV obvestijo o nacionalnih ukrepih, sprejetih v skladu z odstavkom 1, če to niso ukrepi, ki jih je odobril Svet pred 13. avgustom 2006 v skladu z členom 27(1) do (4) Direktive 77/388/EGS in jih povzema odstavek 1 tega člena.
VAT shall be payable by any person making a taxable intra-Community acquisition of goods.
DDV je dolžna plačati vsaka oseba, ki opravi obdavčljivo pridobitev blaga znotraj Skupnosti.
On importation, VAT shall be payable by any person or persons designated or recognised as liable by the Member State of importation.
Pri uvozu je DDV dolžna plačati oseba ali osebe, ki jih država članica uvoza določi ali prizna kot osebe, ki so dolžne plačati davek.
VAT shall be payable by any person who causes goods to cease to be covered by the arrangements or situations listed in Articles 156, 157, 158, 160 and 161.
DDV je dolžna plačati oseba, ki da nalog, da se za blago končajo postopki ali možnosti iz členov 156, 157, 158, 160 in 161.
VAT shall be payable by any person who enters the VAT on an invoice.
DDV je dolžna plačati vsaka oseba, ki izkaže DDV na računu.
Where, pursuant to Articles 193 to 197 and Articles 199 and 200, the person liable for payment of VAT is a taxable person who is not established in the Member State in which the VAT is due, Member States may allow that person to appoint a tax representative as the person liable for payment of the VAT.
Kadar je oseba, ki je dolžna plačati davek v skladu s členi 193 do 197 in členoma 199 in 200, davčni zavezanec, ki nima sedeža v državi članici, v kateri je dolgovan DDV, mu lahko države članice dovolijo, da kot osebo, ki je dolžna plačati DDV, imenuje davčnega zastopnika.
Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003, Member States may take measures to provide that the person liable for payment of VAT is to be a tax representative appointed by the non-established taxable person.However, Member States may not apply the option referred to in the second subparagraph to a non-established taxable person, within the meaning of point (1) of Article 358, who has opted for the special scheme for electronically supplied services.
Poleg tega, kadar obdavčljivo transakcijo opravi davčni zavezanec, ki nima sedeža v državi članici, v kateri je dolgovan DDV, in z državo, v kateri ima ta davčni zavezanec sedež, ne obstaja pravni instrument o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi 76/308/EGS in Uredbi (ES) št. 1798/2003, lahko države članice sprejmejo ukrepe, da je lahko oseba, ki je dolžna plačati DDV, davčni zastopnik, ki ga imenuje davčni zavezanec, ki nima sedeža.Vendar države članice ne morejo uporabiti možnosti iz drugega pododstavka za davčne zavezance, ki v smislu točke (1) člena 358 nimajo sedeža v Skupnosti in so izbrali posebno ureditev za elektronsko opravljene storitve.
The option under the first subparagraph of paragraph 1 shall be subject to the conditions and procedures laid down by each Member State.
Za možnost iz prvega pododstavka odstavka 1 veljajo pogoji in postopki, ki jih določi vsaka država članica.
In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT.
V primerih iz členov 193 do 200 in členov 202, 203 in 204 lahko države članice določijo, da je namesto osebe, ki je dolžna plačati davek, druga oseba solidarno odgovorna za plačilo DDV.
Payment arrangements
Plačilni pogoji
Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250.
Vsak davčni zavezanec, ki je dolžan plačati DDV, mora plačati neto znesek DDV ob predložitvi obračuna DDV, predvidenega v členu 250.
Member States may, however, set a different date for payment of that amount or may require interim payments to be made.
Države članice pa lahko določijo drugačen datum za plačilo tega zneska ali zahtevajo vmesno plačilo.
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established in their respective territory, in accordance with Articles 194 to 197 and Articles 199 and 204, comply with the payment obligations set out in this Section.
Države članice sprejmejo potrebne ukrepe, da tiste osebe, za katere se šteje, da so v skladu s členi 194 do 197 ter členoma 199 in 204 dolžne plačati DDV namesto davčnega zavezanca, ki nima sedeža na njihovem ozemlju, izpolnjujejo obveznosti glede plačila iz tega oddelka.