natgillin/translations-raw huggingface dataset:
Member States which, on 1 January 1993, were obliged to increase their standard rate in force at 1 January 1991 by more than 2 % may apply a reduced rate lower than the minimum laid down in Article 99 to the supply of goods and services in the categories set out in Annex III.
Države članice, ki so morale 1. januarja 1993 zvišati svojo splošno stopnjo, ki so jo uporabljale 1. januarja 1991, za več kot 2 %, lahko uporabljajo nižjo stopnjo, ki je nižja od najnižje stopnje iz člena 99, za dobave blaga in opravljanje storitev v kategorijah iz Priloge III.
The Member States referred to in the first subparagraph may also apply such a rate to restaurant services, children's clothing, children's footwear and housing.
Poleg tega lahko države članice iz prvega pododstavka uporabljajo takšno stopnjo za restavracijske storitve, otroška oblačila, otroško obutev in stanovanja.
Member States may not rely on paragraph 1 to introduce exemptions with deductibility of the VAT paid at the preceding stage.
Države članice na podlagi odstavka 1 ne smejo uvesti oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi.
Member States which, at 1 January 1991, were applying a reduced rate to restaurant services, children's clothing, children's footwear or housing may continue to apply such a rate to the supply of those goods or services.
Države članice, ki so 1. januarja 1991 uporabljale nižjo stopnjo za restavracijske storitve, otroška oblačila, otroško obutev in stanovanja, lahko za takšne dobave blaga ali opravljanje storitev takšno stopnjo še naprej uporabljajo.
Portugal may apply one of the two reduced rates provided for in Article 98 to restaurant services, provided that the rate is not lower than 12 %.
Portugalska lahko uporablja eno od dveh nižjih stopenj iz člena 98 za restavracijske storitve, pod pogojem, da ta stopnja ni nižja od 12 %.
For the purposes of applying Article 115, Austria may continue to apply a reduced rate to restaurant services.
Za namene uporabe člena 115 lahko Avstrija še naprej uporablja nižjo stopnjo za restavracijske storitve.
Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.
Avstrija lahko uporablja eno od dveh nižjih stopenj iz člena 98 za dajanje v najem nepremičnin za stanovanjsko rabo, pod pogojem, da stopnja ni nižja od 10 %.
Member States which, at 1 January 1991, were applying a reduced rate to the supply of goods or services other than those specified in Annex III may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of those goods or services, provided that the rate is not lower than 12 %.
Države članice, ki so 1. januarja 1991 uporabljale nižjo stopnjo za dobave blaga in storitev, ki niso določene v Prilogi III, lahko nižjo stopnjo ali eno od dveh nižjih stopenj, določenih v členu 98 za takšne dobave, še naprej uporabljajo, če stopnja ni nižja od 12 %.
The first paragraph shall not apply to the supply of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the arrangements for sales by public auction.
Določba iz prvega odstavka se ne uporablja za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, kot je opredeljeno v točkah (1) do (4) člena 311(1), ki so predmet DDV v skladu z maržno ureditvijo iz členov 312 do 325 ali ureditvijo za prodaje na javni dražbi.
For the purposes of applying Article 118, Austria may apply a reduced rate to wines produced on an agricultural holding by the producer-farmer, provided that the rate is not lower than 12 %.
Za namene uporabe člena 118 lahko Avstrija uporablja nižjo stopnjo za vino, proizvedeno v okviru kmetijske pridelave s strani kmetijskih pridelovalcev, če ta stopnja ni nižja od 12 %.
Greece may apply rates up to 30 % lower than the corresponding rates applied in mainland Greece in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the islands of Thassos, the Northern Sporades, Samothrace and Skiros.
Grčija lahko uporablja stopnje, ki so do 30 % nižje od stopenj, ki se uporabljajo v celinski Grčiji, v departmajih Lezbos, Chios, Samos, Dodekanez in Kikladi ter na otokih Thasos, Severni Sporadi, Samotraka in Skiros.
Member States which, at 1 January 1993, regarded work under contract as the supply of goods may apply to the delivery of work under contract the rate applicable to the goods obtained after execution of the work under contract.
Države članice, ki so 1. januarja 1993 dobave na podlagi pogodbe za izdelavo obravnavale kot dobavo blaga, lahko za dobave na podlagi pogodbe za izdelavo uporabljajo stopnjo, ki se uporablja za blago po izdelavi.
For the purposes of applying the first paragraph, ‘delivery of work under contract’ shall mean the handing over by a contractor to his customer of movable property made or assembled by the contractor from materials or objects entrusted to him by the customer for that purpose, whether or not the contractor has provided any part of the materials used.
Za namene uporabe prvega odstavka je „dobava na podlagi pogodbe za izdelavo“ dobava premičnin, ki jih pogodbenik izdela ali sestavi iz materialov ali predmetov, ki mu jih je v ta namen dal naročnik, ki jih pogodbenik opravi svojemu naročniku, ne glede na to, ali je pogodbenik pri tem zagotovil kakšen del uporabljenih materialov ali ne.
Member States may apply a reduced rate to the supply of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood.
Države članice lahko uporabljajo nižjo stopnjo za dobavo živih rastlin in drugih florikulturnih izdelkov, vključno s čebulicami, koreninami in podobnim, z rezanim cvetjem in okrasnim listjem, ter lesa za kurjavo.
Temporary provisions
Začasne določbe
The Czech Republic may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the following transactions:
Češka lahko do 31. decembra 2007 za naslednje transakcije še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %:
the supply of heat energy used by households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy;
dobava toplotne energije, ki jo uporabljajo gospodinjstva in mali podjetniki, ki niso zavezanci za DDV, za ogrevanje in proizvodnjo tople vode, z izjemo surovin za ustvarjanje toplotne energije;
the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.
gradnja stanovanjskih objektov, ki se ne opravlja v okviru socialne politike, z izjemo dobave gradbenih materialov.
Estonia may, until 30 June 2007, continue to apply a reduced rate of not less than 5 % to the supply of heating sold to natural persons, housing associations, apartment associations, churches, congregations, and institutions or bodies financed from the State, rural municipality or city budget, as well as to the supply of peat, fuel briquettes, coal and firewood to natural persons.
Estonija lahko do 30. junija 2007 še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %, za dobavo ogrevanja, ki se prodaja fizičnim osebam, stanovanjskim združenjem, združenjem stanovalcev, cerkvam, cerkvenim društvom ter institucijam in organom, ki jih financira država, podeželska občina ali mestni proračun, ter za dobavo šote, briketov, premoga in kurilnega lesa fizičnim osebam.
Cyprus may, until 31 December 2007, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).
Ciper lahko do 31. decembra 2007 še naprej uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi, za dobavo farmacevtskih izdelkov in živil za prehrano ljudi, z izjemo sladoleda, ledenih lizik, zmrznjenega jogurta, ledu iz vode in podobnih izdelkov ter drobnega slanega peciva (krompirjev čips/paličice, rahlo slano pecivo in podobni izdelki, ki so brez nadaljnje priprave pakirani za prehrano ljudi).
Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
Ciper lahko do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kar je prej, za restavracijske storitve še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %.
Hungary may continue to apply a reduced rate of not less than 12 % to the following transactions:
Madžarska lahko za naslednje transakcije še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 12 %:
the supply of coal, coal-brick and coke, firewood and charcoal, and the supply of district heating services, until 31 December 2007;
dobava premoga, briketov, koksa, kurilnega lesa in oglja ter opravljanje storitev daljinskega ogrevanja do 31. decembra 2007;
the supply of restaurant services and of foodstuffs sold on similar premises, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
restavracijske storitve in živila, ki se prodajajo v restavracijah in v restavracijam podobnih lokalih, do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kar je prej.
Malta may, until 1 January 2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
Malta lahko do 1. januarja 2010 še naprej uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi, za dobavo živil za prehrano ljudi in farmacevtskih izdelkov.
Poland may, until 31 December 2007 grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
Poljska lahko do 31. decembra 2007 za dobavo določenih knjig in specialistične periodike uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi.
Poland may, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 7 % to the supply of restaurant services.
Poljska lahko do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kar je prej, za restavracijske storitve še naprej uporablja nižjo stopnjo, ki ni nižja od 7 %.
Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.
Poljska lahko do 30. aprila 2008 za dobavo živil iz točke (1) Priloge III še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 3 %.
Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of goods and services of a kind normally intended for use in agricultural production, but excluding capital goods such as machinery or buildings, as referred to in point (11) of Annex III.
Poljska lahko do 30. aprila 2008 za dobavo blaga in storitev iz točke (11) Priloge III, ki so praviloma namenjeni uporabi v kmetijski proizvodnji, vendar ne za proizvodna sredstva, kot npr. za stroje ali stavbe, še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 3 %.
Poland may, until 31 December 2007, continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of residential buildings or parts of residential buildings, as referred to in point (a) of Article 12(1).
Poljska lahko do 31. decembra 2007 za storitve gradnje, obnove in prezidave stanovanjskih objektov, ki se ne opravljajo v okviru socialne politike, z izjemo dobav gradbenih materialov, in za dobavo novozgrajenih stanovanjskih objektov ali delov stanovanjskih objektov iz točke (a) člena 12(1) še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 7 %.
Slovenia may, until 31 December 2007 or until the introduction of definitive arrangements as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 8,5 % to the preparation of meals.
Slovenija lahko do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kateri datum nastopi prej, za pripravo jedi še naprej uporablja nižjo stopnjo, ki ni nižja od 8,5 %.
Slovenia may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.
Slovenija lahko do 31. decembra 2007 še naprej uporablja nižjo stopnjo, ki ni nižja od 5 %, od gradnje, obnove in vzdrževanja stanovanjskih objektov, ki se ne opravljajo v okviru socialne politike, z izjemo dobav gradbenih materialov.
Slovakia may continue to apply a reduced rate of not less than 5 % to the following transactions:
Slovaška lahko še naprej uporablja nižjo stopnjo, ki ni nižja od 5 %, za naslednje transakcije:
the supply of construction work for residential housing not provided as part of a social policy, excluding building materials, until 31 December 2007;
gradnja stanovanjskih objektov, ki se ne opravlja v okviru socialne politike, z izjemo dobave gradbenih materialov, do 31. decembra 2007;
the supply of heat energy used by private households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy, until 31 December 2008.
dobava toplotne energije, ki jo uporabljajo gospodinjstva in mali podjetniki, ki niso zavezanci za DDV, za ogrevanje in proizvodnjo tople vode, z izjemo surovin za ustvarjanje toplotne energije, do 31. decembra 2008.
EXEMPTIONS
OPROSTITVE
The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.
Oprostitve iz poglavij 2 do 9 se uporabljajo brez vpliva na druge določbe Skupnosti in pod pogoji, ki jih določijo države članice zaradi zagotavljanja pravilne in enostavne uporabe teh oprostitev in preprečevanja vsakršnih možnih davčnih utaj, izogibanja in zlorab.
Exemptions for certain activities in the public interest
Oprostitve za določene dejavnosti, ki so v javnem interesu
Member States shall exempt the following transactions:
Države članice oprostijo naslednje transakcije:
the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;
opravljanje storitev javnih poštnih služb, razen prevoza potnikov in telekomunikacijskih storitev, ter dobavo blaga v zvezi z opravljanjem teh storitev;
hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;
bolnišnično in zdravstveno oskrbo ter z njo tesno povezane dejavnosti, ki jih opravljajo osebe javnega prava ali jih pod socialnimi pogoji, primerljivimi s pogoji, ki veljajo za osebe javnega prava, opravljajo bolnišnice, centri za zdravljenje in diagnostiko ter druge uradno priznane ustanove podobne vrste;
the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;
zdravstveno oskrbo oseb pri opravljanju medicinske in paramedicinske poklicne dejavnosti, kot jo opredeli posamezna država članica;
the supply of human organs, blood and milk;
oskrbo s človeškimi organi, krvjo ter materinim mlekom;
the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians;
storitve zobnih tehnikov pri opravljanju poklicne dejavnosti in zobno protetiko, ki jo dobavijo zobozdravniki in zobni tehniki;
the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition;
storitve, ki jih za svoje člane opravijo neodvisne skupine oseb, katerih dejavnosti so oproščene ali niso predmet DDV, in so neposredno namenjene za opravljanje njihove dejavnosti, če te skupine od svojih članov zahtevajo samo natančno povrnitev njihovega deleža skupnih stroškov in ni verjetno, da bi takšna oprostitev povzročila izkrivljanje konkurence;
the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;
opravljanje storitev in dobavo blaga, ki je tesno povezana s socialnim skrbstvom in socialnovarstvenim delom, vključno z dobavami s strani domov za ostarele, ki jih opravljajo osebe javnega prava ali druge organizacije, ki jih država članica priznava kot organizacije socialnega pomena;
the supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organisations recognised by the Member State concerned as being devoted to social wellbeing;
opravljanje storitev in dobavo blaga, ki je tesno povezana z varstvom otrok in mladine in jo opravljajo osebe javnega prava ali druge organizacije, ki jih država članica priznava kot organizacije socialnega pomena;
the provision of children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;
izobraževanje otrok ali mladine, šolsko ali univerzitetno izobraževanje, poklicno usposabljanje ali prekvalifikacijo, vključno z opravljanjem storitev in dobavo blaga, tesno povezano s temi storitvami, če te dejavnosti opravljajo osebe javnega prava, ki so temu namenjene, ali druge organizacije, ki jim država članica priznava podoben namen;
tuition given privately by teachers and covering school or university education;
poučevanje, ki ga učitelji opravljajo zasebno in se nanaša na šolsko ali univerzitetno izobraževanje;
the supply of staff by religious or philosophical institutions for the purpose of the activities referred to in points (b), (g), (h) and (i) and with a view to spiritual welfare;
zagotavljanje osebja s strani verskih ali filozofskih institucij za namene dejavnosti iz točk (b), (g), (h) in (i) tega člena zaradi zadovoljevanja duhovnih potreb;
the supply of services, and the supply of goods closely linked thereto, to their members in their common interest in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;
opravljanje storitev in dobavo blaga, ki je tesno povezana s temi storitvami in jo opravljajo neprofitne organizacije s cilji politične, sindikalne, verske, domoljubne, filozofske, človekoljubne ali državljanske narave svojim članom kot povračilo za članarino, določeno v skladu z njihovimi pravili, če ni verjetno, da bi takšna oprostitev povzročila izkrivljanje konkurence;
the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education;
določene storitve, ki so tesno povezane s športom ali telesno vzgojo in jih neprofitne organizacije opravijo posameznikom, ki se ukvarjajo s športom ali telesno vzgojo;
the supply of certain cultural services, and the supply of goods closely linked thereto, by bodies governed by public law or by other cultural bodies recognised by the Member State concerned;
določene kulturne storitve in dobavo blaga, tesno povezano s temi storitvami, ki jih opravljajo osebe javnega prava ali druge kulturne ustanove, ki jih priznava država članica;
the supply of services and goods, by organisations whose activities are exempt pursuant to points (b), (g), (h), (i), (l), (m) and (n), in connection with fund-raising events organised exclusively for their own benefit, provided that exemption is not likely to cause distortion of competition;
opravljanje storitev in dobavo blaga, ki jih opravljajo organizacije, katerih dejavnosti so oproščene v skladu z določbami iz točk (b), (g), (h), (i), (l), (m) in (n), v zvezi z dogodki za zbiranje denarnih sredstev, ki jih te organizacije organizirajo izključno za svojo lastno korist, če ni verjetno, da bi takšna oprostitev povzročila izkrivljanje konkurence;
the supply of transport services for sick or injured persons in vehicles specially designed for the purpose, by duly authorised bodies;
opravljanje prevoznih storitev za bolne ali poškodovane osebe v vozilih, ki so za ta namen posebej prirejena, s strani pristojno pooblaščenih oseb;
the activities, other than those of a commercial nature, carried out by public radio and television bodies.
dejavnosti, razen komercialnih, ki jih opravijo javne radijske in televizijske ustanove.
For the purposes of point (o) of paragraph 1, Member States may introduce any restrictions necessary, in particular as regards the number of events or the amount of receipts which give entitlement to exemption.
Države članice lahko za namene točke (o) odstavka 1 uvedejo kakršne koli potrebne omejitve, zlasti glede števila dogodkov ali zneska prejemkov, pri katerem so organizacije še upravičene do oprostitve.
Member States may make the granting to bodies other than those governed by public law of each exemption provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1) subject in each individual case to one or more of the following conditions:
Države članice lahko za odobritev oprostitev iz točk (b), (g), (h), (i), (l), (m) in (n) člena 132(1) osebam, ki niso osebe javnega prava, v vsakem posameznem primeru predpišejo izpolnjevanje enega ali več naslednjih pogojev:
the bodies in question must not systematically aim to make a profit, and any surpluses nevertheless arising must not be distributed, but must be assigned to the continuance or improvement of the services supplied;
cilj teh oseb ne sme biti sistematično doseganje dobička, če pa dobiček vseeno dosežejo, ga ne smejo razdeliti, ampak ga morajo nameniti nadaljnjemu opravljanju ali izboljšanju opravljanja storitev;
those bodies must be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest, either themselves or through intermediaries, in the results of the activities concerned;
te osebe morajo v glavnem prostovoljno upravljati in voditi osebe, ki same ali prek posrednikov nimajo neposrednega ali posrednega interesa pri rezultatih teh dejavnosti;