natgillin/translations-raw huggingface dataset:
during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10000 or the equivalent in national currency;
skupna vrednost pridobitev blaga znotraj Skupnosti v tekočem koledarskem letu ne presega praga, ki ga določijo države članice, ki pa ne sme biti nižji od zneska 10000 EUR ali njegove protivrednosti v nacionalni valuti;
during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).
skupna vrednost pridobitev blaga znotraj Skupnosti v preteklem koledarskem letu ni presegel praga iz točke (a).
The threshold which serves as the reference shall consist of the total value, exclusive of VAT due or paid in the Member State in which dispatch or transport of the goods began, of the intra-Community acquisitions of goods as referred to under point (b) of paragraph 1.
Kot prag se upošteva skupna vrednost pridobitev blaga znotraj Skupnosti, brez DDV, ki ga je treba plačati ali je bil plačan v državi članici, v kateri se odpošiljanje ali prevoz blaga začne, kakor je navedeno v odstavku 1(b).
Member States shall grant taxable persons and non-taxable legal persons eligible under point (b) of paragraph 1 the right to opt for the general scheme provided for in Article 2(1)(b)(i).
Države članice davčnim zavezancem in pravnim osebam, ki niso davčni zavezanci, upravičenim po odstavku 1(b), priznajo pravico, da izberejo splošno ureditev iz člena 2(1)(b)(i).
Member States shall lay down the detailed rules for the exercise of the option referred to in the first subparagraph, which shall in any event cover a period of two calendar years.
Države članice določijo podrobna pravila za izvajanje možnosti iz prvega pododstavka, ki se v vsakem primeru uporablja dve koledarski leti.
In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:
Poleg transakcij iz člena 3 niso predmet DDV naslednje transakcije:
the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is a taxable dealer acting as such and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the margin scheme provided for in Articles 312 to 325;
pridobitev rabljenega blaga, umetniških predmetov, zbirk ali starin znotraj Skupnosti, kot so opredeljeni v točkah (1) do (4) člena 311(1), če prodajalec deluje kot obdavčljivi preprodajalec in je bilo blago v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV po maržni ureditvi iz členov 312 do 325;
the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport;
pridobitev rabljenih prevoznih sredstev znotraj Skupnosti, kakor so opredeljena v členu 327(3), če prodajalec deluje kot obdavčljivi preprodajalec in so bila rabljena prevozna sredstva v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV v skladu s prehodno ureditvijo za rabljena prevozna sredstva;
the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is an organiser of sales by public auction, acting as such, and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the special arrangements for sales by public auction.
pridobitve rabljenega blaga, umetniških predmetov, zbirk ali starin znotraj Skupnosti, kot so opredeljeni v točkah (1) do (4) člena 311(1), če prodajalec deluje kot organizator prodaje na javni dražbi in je bilo blago v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV v skladu s posebno ureditvijo za prodajo na javni dražbi.
TERRITORIAL SCOPE
OZEMELJSKA UPORABA
For the purposes of applying this Directive, the following definitions shall apply:
Za namene te direktive se uporabljajo naslednje opredelitve:
‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
„Skupnost“ in „ozemlje Skupnosti“ pomeni ozemlje držav članic, kot je opredeljeno v točki (2);
‘Member State’ and ‘territory of a Member State’ mean the territory of each Member State of the Community to which the Treaty establishing the European Community is applicable, in accordance with Article 299 of that Treaty, with the exception of any territory referred to in Article 6 of this Directive;
„država članica“ in „ozemlje države članice“ pomeni ozemlje vsake države članice Skupnosti, za katerega se uporablja Pogodba o ustanovitvi Evropske skupnosti v skladu z njenim členom 299, razen ozemlja ali ozemelj iz člena 6 te direktive;
‘third territories’ means those territories referred to in Article 6;
„tretja ozemlja“ pomenijo ozemlja iz člena 6;
‘third country’ means any State or territory to which the Treaty is not applicable.
„tretja država“ pomeni vsako državo ali ozemlje, za katero se Pogodba ne uporablja.
This Directive shall not apply to the following territories forming part of the customs territory of the Community:
Ta direktiva se ne uporablja za naslednja ozemlja, ki so del carinskega območja Skupnosti:
Mount Athos;
Gora Atos;
the Canary Islands;
Kanarski otoki;
the French overseas departments;
francoski čezmorski departmaji;
the Åland Islands;
Ålandski otoki;
the Channel Islands.
Kanalski otoki.
This Directive shall not apply to the following territories not forming part of the customs territory of the Community:
Ta direktiva se ne uporablja za naslednja ozemlja, ki niso del carinskega območja Skupnosti:
the Island of Heligoland;
otok Heligoland;
the territory of Büsingen;
ozemlje Büsingen;
the Italian waters of Lake Lugano.
italijanske vode Luganskega jezera.
In view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries.
Ob upoštevanju konvencij in pogodb, ki so jih sklenili s Francijo, Združenim kraljestvom in Ciprom, se Kneževina Monako, Otok Man in območja pod oblastjo Združenega kraljestva v Akrotiriju in Dhekeliji za namene te direktive ne štejejo za tretje države.
Member States shall take the measures necessary to ensure that transactions originating in or intended for the Principality of Monaco are treated as transactions originating in or intended for France, that transactions originating in or intended for the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and that transactions originating in or intended for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se transakcije, ki izvirajo iz Kneževine Monako ali so tja namenjene, obravnavajo kot transakcije, ki izvirajo iz Francije ali so tja namenjene, transakcije, ki izvirajo iz Otoka Man ali so tja namenjene, kot transakcije, ki izvirajo iz Združenega kraljestva ali so tja namenjene, in transakcije, ki izvirajo iz suverenih con Združenega kraljestva, Akrotiri in Dhekelia, ali so tja namenjene, kot transakcije, ki izvirajo iz Cipra ali so tja namenjene.
If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.
Če Komisija meni, da določbe iz členov 6 in 7 niso več upravičene, zlasti v smislu lojalne konkurence ali lastnih sredstev, Svetu predloži ustrezne predloge.
TAXABLE PERSONS
DAVČNI ZAVEZANCI
‘Taxable person’ shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
„Davčni zavezanec“ je vsaka oseba, ki kjerkoli neodvisno opravlja kakršno koli ekonomsko dejavnost, ne glede na namen ali rezultat te dejavnosti.
Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as ‘economic activity’.
„Ekonomska dejavnost“ je vsaka dejavnost proizvajalcev, trgovcev ali oseb, ki opravljajo storitve, vključno z rudarskimi in kmetijskimi dejavnostmi ter dejavnostmi samostojnih poklicev.
The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.
Za ekonomsko dejavnost se šteje predvsem izkoriščanje premoženja v stvareh ali pravicah, ki je namenjeno trajnemu doseganju dohodka.
In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.
Za davčnega zavezanca se poleg oseb iz odstavka 1 šteje vsaka oseba, ki priložnostno dobavi novo prevozno sredstvo, ki ga prodajalec ali pridobitelj odpošlje ali odpelje ali se to za njun račun odpošlje ali odpelje pridobitelju v kraj zunaj ozemlja države članice vendar na ozemlju Skupnosti.
The condition in Article 9(1) that the economic activity be conducted ‘independently’ shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.
Pogoj glede neodvisnega opravljanja ekonomske dejavnosti iz člena 9(1) iz DDV izključuje zaposlene in druge osebe, ki jih na delodajalca vežejo pogodba o zaposlitvi ali kakršne koli druge pravne vezi, ki glede delovnih pogojev, plačila in obveznosti delodajalca ustvarjajo odnos delodajalca in delojemalca.
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
Po posvetovanju s posvetovalnim odborom za davek na dodano vrednost (v nadaljnjem besedilu „odbor za DDV“) lahko vsaka država članica obravnava kot enega davčnega zavezanca osebe s sedežem na ozemlju te države članice, ki so kljub temu, da so pravno neodvisne, med seboj finančno, ekonomsko in organizacijsko tesno povezane.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
Država članica, ki uporabi možnost iz prvega pododstavka, lahko sprejme vse potrebne ukrepe s katerimi prepreči možnost davčne utaje ali izogibanja plačilu davka zaradi uporabe omenjene določbe.
Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:
Države članice lahko štejejo za davčnega zavezanca vsakogar, ki priložnostno opravi transakcijo v zvezi z dejavnostmi iz drugega pododstavka člena 9(1), in zlasti eno od naslednjih transakcij:
the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;
dobavo objekta ali delov objekta in zemljišča, na katerem objekt stoji pred prvo uporabo;
the supply of building land.
dobavo zemljišča za gradnjo.
For the purposes of paragraph 1(a), ‘building’ shall mean any structure fixed to or in the ground.
Za namene odstavka 1(a) se kot „objekt“ šteje vsaka konstrukcija, trajno povezana s tlemi ali v tleh.
Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by ‘the land on which a building stands’.
Države članice lahko določijo podrobne pogoje uporabe kriterija iz odstavka 1(a) za prenovo objektov in lahko določijo, kaj šteje za „zemljišče, na katerem objekt stoji“.
Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.
Države članice lahko namesto kriterija prve uporabe uporabljajo tudi drug kriterij, kot je obdobje od datuma dokončanja objekta do datuma prve dobave ali obdobje od datuma prve uporabe do datuma naslednje dobave, pod pogojem, da ta obdobja niso daljša od petih oziroma dveh let.
For the purposes of paragraph 1(b), ‘building land’ shall mean any unimproved or improved land defined as such by the Member States.
„Zemljišče za gradnjo“ za namene odstavka 1(b) pomeni vsako neopremljeno ali opremljeno zemljišče, ki ga kot takega opredelijo države članice.
States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions.
Državni, regionalni in lokalni organi ter druge osebe javnega prava se ne štejejo za davčne zavezance v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot državni organi, tudi če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami.
However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.
Pri opravljanju takšnih dejavnosti ali transakcij pa se štejejo za davčne zavezance v zvezi s temi dejavnostmi ali transakcijami, če bi njihova obravnava, kot da niso davčni zavezanci, povzročila znatno izkrivljanje konkurence.
In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.
V vsakem primeru se osebe javnega prava štejejo za davčne zavezance v zvezi z dejavnostmi iz Priloge I, če obseg teh dejavnosti ni tako majhen, da bi bil zanemarljiv.
Member States may regard activities, exempt under Articles 132, 135, 136, 371, 374 to 377, and Article 378(2), Article 379(2), or Articles 380 to 390, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.
Države članice lahko štejejo dejavnosti oseb javnega prava, če so oproščene po členih 132, 135, 136, 371, 374, 375, 376 in 377, 378(2), 379(2) ter po členih 380 do 390, za dejavnosti, ki jih opravljajo kot državni organi.
TAXABLE TRANSACTIONS
OBDAVČLJIVE TRANSAKCIJE
supply of goods
Dobava blaga
‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.
„Dobava blaga“ pomeni prenos pravice do razpolaganja s premoženjem v stvareh kot lastnik.
In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:
Za dobavo blaga se poleg transakcije iz odstavka 1 štejejo naslednje transakcije:
the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;
prenos lastninske pravice na premoženju proti plačilu odškodnine po nalogu ali ki ga je opravil državni organ ali je bil opravljen v njegovem imenu ali na podlagi zakona;
the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;
dejanska izročitev blaga na podlagi pogodbe o najemu blaga za določeno obdobje ali prodaje blaga z odloženim plačilom, ki določa, da se ob normalnem poteku dogodkov lastništvo prenese najkasneje ob plačilu zadnjega obroka;
the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
prenos blaga po pogodbi, na podlagi katere se plača provizija na nakup ali prodajo.
Member States may regard the handing over of certain works of construction as a supply of goods.
Države članice lahko za dobavo blaga štejejo predajo določenih gradbenih del.
Electricity, gas, heat, refrigeration and the like shall be treated as tangible property.
Za premoženje v stvareh se štejejo električna energija, plin ter energija za ogrevanje, hlajenje in podobno.
Member States may regard the following as tangible property:
Države članice lahko za premoženje v stvareh štejejo:
certain interests in immovable property;
določene pravice na nepremičninah;
rights in rem giving the holder thereof a right of use over immovable property;
stvarne pravice, ki dajejo imetniku pravico do uporabe nepremičnine;
shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.
deleži ali udeležbe, ki so enakovredni deležem, ki dajejo imetniku de iure ali de facto lastninsko pravico ali pravico do posesti nepremičnine ali dela nepremičnine.
The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.
Za dobavo blaga, opravljeno za plačilo, se šteje uporaba blaga, s strani davčnega zavezanca, ki je del njegovih poslovnih sredstev in jo nameni za njegovo zasebno rabo ali za zasebno rabo njegovih zaposlenih, brezplačna odtujitev ali splošneje uporaba blaga za druge namene kot za namene njegove dejavnosti, če je za to blago ali sestavine tega blaga bila dana pravica do celotnega ali delnega odbitka DDV.
However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.
Vendar pa se za dobavo blaga, opravljeno za plačilo, ne šteje uporaba blaga za namene dajanja vzorcev ali daril manjših vrednosti za namene dejavnosti davčnega zavezanca.
The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration.
Za dobavo blaga, opravljeno za plačilo, se šteje prenos blaga, ki ga opravi davčni zavezanec iz svojega podjetja v drugo državo članico.
‘Transfer to another Member State’ shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.
Za „prenos v drugo državo članico“ se šteje vsako pošiljanje ali prevoz premičnine, ki ga opravi davčni zavezanec ali druga oseba za njegov račun, v kraj zunaj ozemlja države članice, v kateri se blago nahaja, vendar v Skupnosti, za potrebe svojega podjetja.
The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:
Za prenos v drugo državo članico se ne šteje pošiljanje ali prevoz blaga za potrebe ene od naslednjih transakcij:
the supply of the goods by the taxable person within the territory of the Member State in which the dispatch or transport ends, in accordance with the conditions laid down in Article 33;
dobave tega blaga, ki jo opravi davčni zavezanec na ozemlju države članice, v kateri se odpošiljanje ali prevoz konča, pod pogoji iz člena 33;
the supply of the goods, for installation or assembly by or on behalf of the supplier, by the taxable person within the territory of the Member State in which dispatch or transport of the goods ends, in accordance with the conditions laid down in Article 36;
dobave tega blaga zaradi instalacije ali montaže, opravljene s strani dobavitelja ali druge osebe za njegov račun, ki jo opravi davčni zavezanec na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, pod pogoji iz člena 36;
the supply of the goods by the taxable person on board a ship, an aircraft or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;
dobave tega blaga, ki jo opravi davčni zavezanec na krovu ladje, zrakoplova ali na vlaku med prevozom potnikov, pod pogoji iz člena 37;
the supply of gas through the natural gas distribution system, or of electricity, in accordance with the conditions laid down in Articles 38 and 39;
dobava plina po distribucijskem sistemu za zemeljski plin ali električne energije pod pogoji, določenimi v členih 38 ali 39;
the supply of the goods by the taxable person within the territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;
dobave tega blaga, ki jo opravi davčni zavezanec na ozemlju države članice, pod pogoji iz členov 138, 146, 147, 148, 151 ali 152;
the supply of a service performed for the taxable person and consisting of work on the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;
opravljanje storitve za davčnega zavezanca in vključujoč delo, ki se na tem blagu dejansko opravi na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, če se blago po izdelavi vrne temu davčnemu zavezancu v državo članico, iz katere je bilo prvotno odposlano ali odpeljano;
the temporary use of the goods within the territory of the Member State in which dispatch or transport of the goods ends, for the purposes of the supply of services by the taxable person established within the Member State in which dispatch or transport of the goods began;
začasne rabe tega blaga na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, za namene storitev, ki jih opravi davčni zavezanec s sedežem v državi članici, v kateri se odpošiljanje ali prevoz blaga začne;
the temporary use of the goods, for a period not exceeding twenty-four months, within the territory of another Member State, in which the importation of the same goods from a third country with a view to their temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.
začasne rabe tega blaga, za obdobje, ki ne presega štiriindvajset mesecev, na ozemlju druge države članice, če bi se za uvoz enakega blaga iz tretje države za začasno rabo lahko uporabil postopek začasnega uvoza s popolno oprostitvijo uvoznih dajatev.
If one of the conditions governing eligibility under paragraph 2 is no longer met, the goods shall be regarded as having been transferred to another Member State.
Kadar eden od pogojev, pod katerimi se lahko uveljavlja ugodnost iz odstavka 2, ni več izpolnjen, se šteje, da je bilo blago preneseno v v drugo državo članico.