natgillin/translations-raw huggingface dataset:
Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker države članice zaradi zgoraj navedenih razlogov ciljev te direktive ne morejo zadovoljivo uresničiti in so torej lahko bolje uresničeni na ravni Skupnosti, lahko Skupnost sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe.
The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives.
Obveznost prenosa te direktive v nacionalno pravo mora biti omejena na določbe, ki predstavljajo vsebinsko spremembo glede na prejšnje direktive.
The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.
Obveznost prenosa nespremenjenih določb izhaja iz prejšnjih direktiv.
This Directive should be without prejudice to the obligations of the Member States in relation to the time-limits for transposition into national law of the Directives listed in Annex XI, Part B,
Ta direktiva ne sme vplivati na obveznosti držav članic glede rokov za prenos direktiv v nacionalno pravo, navedenih v delu B Priloge XI –
TITLE 1 — SUBJECT MATTER AND SCOPE
NASLOV I - PREDMET IN PODROČJE UPORABE
TITLE II — TERRITORIAL SCOPE
NASLOV II - OZEMELJSKA UPORABA
TITLE III — TAXABLE PERSONS
NASLOV III - DAVČNI ZAVEZANCI
TITLE IV — TAXABLE TRANSACTIONS
NASLOV IV - OBDAVČLJIVE TRANSAKCIJE
Chapter 1 — Supply of goods
Poglavje 1 - Dobava blaga
Chapter 2 — Intra-Community acquisition of goods
Poglavje 2 - Pridobitve blaga znotraj Skupnosti
Chapter 3 — Supply of services
Poglavje 3 - Opravljanje storitev
Chapter 4 — Importation of goods
Poglavje 4 - Uvoz blaga
TITLE V — PLACE OF TAXABLE TRANSACTIONS
NASLOV V - KRAJ OBDAVČLJIVIH TRANSAKCIJ
Chapter 1 — Place of supply of goods
Poglavje 1 - Kraj dobave blaga
Section 1 — Supply of goods without transport
Oddelek 1 - Dobava blaga brez prevoza
Section 2 — Supply of goods with transport
Oddelek 2 - Dobava blaga s prevozom
Section 3 — Supply of goods on board ships, aircraft or trains
Oddelek 3 - Dobava blaga na krovu plovil, zrakoplovov ali na vlakih
Section 4 — Supply of goods through distribution systems
Oddelek 4 - Dobava blaga po distribucijskih sistemih
Chapter 2 — Place of an intra-Community acquisition of goods
Poglavje 2 - Kraj pridobitve blaga znotraj Skupnosti
Chapter 3 — Place of supply of services
Poglavje 3 - Kraj opravljanja storitev
Section 1 — General rule
Oddelek 1 - Splošno pravilo
Section 2 — Particular provisions
Oddelek 2 - Posebne določbe
Subsection 1 — Supply of services by intermediaries
Pododdelek 1 - Storitve, ki jih opravijo posredniki
Sub-section 2 — Supply of services connected with immovable property
Pododdelek 2 - Opravljanje storitev v zvezi z nepremičninami
Subsection 3 — Supply of transport
Pododdelek 3 - Opravljanje prevoza
Subsection 4 — Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
Pododdelek 4 - Opravljanje kulturnih in podobnih storitev, opravljanje pomožnih prevoznih storitev ali storitev v zvezi s premičninami
Subsection 5 — Supply of miscellaneous services
Pododdelek 5 - Opravljanje drugih storitev
Subsection 6 — Criterion of effective use and enjoyment
Pododdelek 6 - Merilo dejanske uporabe in dejanskega uživanja
Chapter 4 — Place of importation of goods
Poglavje 4 - Kraj uvoza blaga
TITLE VI — CHARGEABLE EVENT AND CHARGEABILITY OF VAT
NASLOV VI - OBDAVČLJIVI DOGODEK IN OBVEZNOST OBRAČUNA DAVKA
Chapter 1 — General provisions
Poglavje 1 - Splošne določbe
Chapter 2 — Supply of goods or services
Poglavje 2 - Dobava blaga in opravljanje storitev
Chapter 3 — Intra-Community acquisition of goods
Poglavje 3 - Pridobitve blaga znotraj Skupnosti
TITLE VII — TAXABLE AMOUNT
NASLOV VII - DAVČNA OSNOVA
Chapter 1 — Definition
Poglavje 1 - Opredelitev..
Chapter 5 — Miscellaneous provisions
Poglavje 5 - Druge določbe
TITLE VIII — RATES
NASLOV VIII - STOPNJE
Chapter 1 — Application of rates
Poglavje 1 - Uporaba stopenj
Chapter 2 — Structure and level of rates
Poglavje 2 - Struktura in višina stopenj
Section 1 — Standard rate
Oddelek 1 - Splošna stopnja
Section 2 — Reduced rates
Oddelek 2 - Nižje stopnje
Section 3 — Particular provisions
Oddelek 3 - Posebne določbe
Chapter 3 — Temporary provisions for particular labour-intensive services
Poglavje 3 - Začasne določbe za nekatere delovno intenzivne storitve
Chapter 4 — Special provisions applying until the adoption of definitive arrangements
Poglavje 4 - Posebne določbe, ki se uporabljajo do uvedbe dokončne ureditve
Chapter 5 — Temporary provisions
Poglavje 5 - Začasne določbe
TITLE IX — EXEMPTIONS
NASLOV IX - OPROSTITVE
Chapter 2 — Exemptions for certain activities in the public interest
Poglavje 2 - Oprostitve za določene dejavnosti, ki so v javnem interesu
Chapter 3 — Exemptions for other activities
Poglavje 3 - Oprostitve za druge dejavnosti
Chapter 4 — Exemptions for intra-Community transactions
Poglavje 4 - Oprostitve v zvezi s transakcijami znotraj Skupnosti
Section 1 — Exemptions related to the supply of goods
Oddelek 1 - Oprostitve v zvezi z dobavami blaga
Section 2 — Exemptions for intra-Community acquisitions of goods
Oddelek 2 - Oprostitve za pridobitve blaga znotraj Skupnosti
Section 3 — Exemptions for certain transport services
Oddelek 3 - Oprostitve za določene prevozne storitve
Chapter 5 — Exemptions on importation
Poglavje 5 - Oprostitve pri uvozu
Chapter 6 — Exemptions on exportation
Poglavje 6 - Oprostitve pri izvozu
Chapter 7 — Exemptions related to international transport
Poglavje 7 - Oprostitve v zvezi z mednarodnim prevozom
Chapter 8 — Exemptions relating to certain transactions treated as exports
Poglavje 8 - Oprostitve za nekatere transakcije, ki se obravnavajo kot uvoz
Chapter 9 — Exemptions for the supply of services by intermediaries
Poglavje 9 - Oprostitve za storitve, ki jih opravijo posredniki
Chapter 10 — Exemptions for transactions relating to international trade
Poglavje 10 - Oprostitve transakcij, povezanih z mednarodnim trgovanjem
Section 1 — Customs warehouses, warehouses other than customs warehouses and similar arrangements
Oddelek 1 - Carinska skladišča, skladišča, ki niso carinska, in podobne ureditve
Section 2 — Transactions exempted with a view to export and in the framework of trade between the Member States
Oddelek 2 - Transakcije, oproščene za namene izvoza in v okviru trgovine med državami članicami
Section 3 — Provisions common to Sections 1 and 2
Oddelek 3 - Skupne določbe za oddelka 1 in 2
TITLE X — DEDUCTIONS
NASLOV X - ODBITKI
Chapter 1 — Origin and scope of right of deduction
Poglavje 1 - Nastanek in obseg pravice do odbitka
Chapter 2 — Proportional deduction
Poglavje 2 - Delež odbitka
Chapter 3 — Restrictions on the right of deduction
Poglavje 3 - Omejitve pravice do odbitka
Chapter 4 — Rules governing exercise of the right of deduction
Poglavje 4 - Pravila za uveljavljanje pravice do odbitka
Chapter 5 — Adjustment of deductions
Poglavje 5 - Popravki odbitkov
TITLE XI — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
NASLOV XI - OBVEZNOSTI DAVČNIH ZAVEZANCEV IN NEKATERIH OSEB, KI NISO DAVČNI ZAVEZANCI
Chapter 1 — Obligation to pay
Poglavje 1 - Obveznost plačila
Section 1 — Persons liable for payment of VAT to the tax authorities
Oddelek 1 - Osebe, ki so dolžne plačati DDV davčnim organom..
Section 2 — Payment arrangements
Oddelek 2 - Plačilni pogoji
Chapter 2 — Identification
Poglavje 2 - Identifikacija
Chapter 3 — Invoicing
Poglavje 3 - Fakturiranje
Section 1 — Definition
Oddelek 1 - Opredelitve
Section 2 — Concept of invoice
Oddelek 2 - Opredelitev računa
Section 3 — Issue of invoices
Oddelek 3 - Izdajanje računov
Section 4 — Content of invoices
Oddelek 4 - Vsebina računov
Section 5 — Sending invoices by electronic means
Oddelek 5 - Pošiljanje računov z elektronskimi sredstvi
Section 6 — Simplification measures
Oddelek 6 - Ukrepi za poenostavitev
Chapter 4 — Accounting
Poglavje 4 - Knjigovodstvo
Section 2 — General obligations
Oddelek 2 - Splošne obveznosti
Section 3 — Specific obligations relating to the storage of all invoices
Oddelek 3 - Posebne obveznosti glede hrambe vseh računov
Section 4 — Right of access to invoices stored by electronic means in another Member State
Oddelek 4 - Pravica dostopa do računov, ki so shranjeni z elektronskimi sredstvi v drugi državi članici
Chapter 5 — Returns
Poglavje 5 - Obračuni
Chapter 6 — Recapitulative statements
Poglavje 6 - Rekapitulacijska poročila
Chapter 7 — Miscellaneous provisions
Poglavje 7 - Druge določbe
Chapter 8 — Obligations relating to certain importations and exportations
Poglavje 8 - Obveznosti glede nekaterih transakcij pri uvozu in izvozu
Section 1 — Importation
Oddelek 1 - Uvoz
Section 2 — Exportation
Oddelek 2 - Izvoz
TITLE XII — SPECIAL SCHEMES
NASLOV XII - POSEBNE UREDITVE
Chapter 1 — Special scheme for small enterprises
Poglavje 1 - Posebna ureditev za mala podjetja
Section 1 — Simplified procedures for charging and collection
Oddelek 1 - Poenostavljeni postopki za obračunavanje in pobiranje
Section 2 — Exemptions or graduated relief
Oddelek 2 - Oprostitve in progresivne olajšave
Section 3 — Reporting and review
Oddelek 3 - Poročilo in ponovni pregled
Chapter 2 — Common flat-rate scheme for farmers
Poglavje 2 - Skupna pavšalna ureditev za kmete
Chapter 3 — Special scheme for travel agents
Poglavje 3 - Posebna ureditev za potovalne agente
Chapter 4 — Special arrangements for second-hand goods, works of art, collectors' items and antiques
Poglavje 4 - Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine
Section 1 — Definitions
Oddelek 1 - Opredelitve
Section 2 — Special arrangements for taxable dealers
Oddelek 2 - Posebna ureditev za obdavčljive preprodajalce
Subsection 1 — Margin scheme
Pododdelek 1 - Maržna ureditev
Subsection 2 — Transitional arrangements for second-hand means of transport
Pododdelek 2 - Prehodna ureditev za rabljena prevozna sredstva
Section 3 — Special arrangements for sales by public auction
Oddelek 3 - Posebna ureditev za prodajo na javni dražbi
Section 4 — Measures to prevent distortion of competition and tax evasion
Oddelek 4 - Zaščitni ukrepi pred izkrivljanjem konkurence in davčnimi goljufijami
Chapter 5 — Special scheme for investment gold
Poglavje 5 - Posebna ureditev za investicijsko zlato
Section 1 — General provisions
Oddelek 1 - Splošne določbe
Section 2 — Exemption from VAT
Oddelek 2 - Oprostitev DDV
Section 3 — Taxation option
Oddelek 3 - Izbira obdavčitve
Section 4 — Transactions on a regulated gold bullion market
Oddelek 4 - Transakcije na zakonsko urejenem trgu plemenitih kovin
Section 5 — Special rights and obligations for traders in investment gold
Oddelek 5 - Posebne pravice in obveznosti trgovcev z investicijskim zlatom
Chapter 6 — Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Poglavje 6 - Posebna ureditev za davčne zavezance, ki nimajo sedeža in ki opravljajo elektronske storitve za osebe, ki niso davčni zavezanci
Section 2 — Special scheme for electronically supplied services
Oddelek 2 - Posebna ureditev za elektronsko opravljane storitve
TITLE XIII — DEROGATIONS
NASLOV XIII - ODSTOPANJA
Chapter 1 — Derogations applying until the adoption of definitive arrangements
Poglavje 1 - Odstopanja, ki se uporabljajo do sprejetja dokončne ureditve
Section 1 — Derogations for States which were members of the Community on 1 January 1978
Oddelek 1 - Odstopanja za države, ki so del Skupnosti od 1. januarja 1978
Section 2 — Derogations for States which acceded to the Community after 1 January 1978
Oddelek 2 - Odstopanja za države, ki so Skupnosti pristopile po 1. januarju 1978
Chapter 2 — Derogations subject to authorisation
Poglavje 2 - S pooblastilom odobrena odstopanja
Section 1 — Simplification measures and measures to prevent tax evasion or avoidance
Oddelek 1 - Ukrepi za poenostavitev in zaščito pred davčnimi utajami ali izogibanjem davkom
Section 2 — International agreements
Oddelek 2 - Mednarodni sporazumi
TITLE XIV — MISCELLANEOUS
NASLOV XIV - DRUGE DOLOČBE
Chapter 1 — Implementing measures
Poglavje 1 - Izvedbeni ukrepi
Chapter 2 — VAT Committee
Poglavje 2 - Odbor za DDV
Chapter 3 — Conversion rates
Poglavje 3 - Menjalni tečaj
Chapter 4 — Other taxes, duties and charges
Poglavje 4 - Druge obremenitve, dajatve in davki
TITLE XV — FINAL PROVISIONS
NASLOV XV - KONČNE DOLOČBE
Chapter 1 — Transitional arrangements for the taxation of trade between Member States
Poglavje 1 - Prehodne ureditve za obdavčevanje trgovine med državami članicami
Chapter 2 — Transitional measures applicable in the context of accession to the European Union
Poglavje 2 - Prehodni ukrepi, ki se uporabljajo ob pristopu k Evropski uniji
Chapter 3 — Transposition and entry into force
Poglavje 4 - Prenos in začetek veljavnosti
ANNEX I — LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
PRILOGA I - SEZNAM DEJAVNOSTI IZ TRETJEGA PODODSTAVKA ČLENA 13(1)
ANNEX II — INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)
PRILOGA II - OKVIRNI SEZNAM ELEKTRONSKO OPRAVLJANIH STORITEV IZ TOČKE (K) ČLENA 56(1)
ANNEX III — LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
PRILOGA III - SEZNAM DOBAV BLAGA IN STORITEV, ZA KATERE SE LAHKO UPORABLJAJO NIŽJE STOPNJE IZ ČLENA 98
ANNEX IV — LIST OF THE SERVICES REFERRED TO IN ARTICLE 106
PRILOGA IV - SEZNAM STORITEV IZ ČLENA 106
ANNEX V — CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
PRILOGA V - VRSTE BLAGA, KI JE LAHKO SKLADIŠČENO DRUGJE KOT V CARINSKIH SKLADIŠČIH V SKLADU S ČLENOM 160(2)
ANNEX VI — LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
PRILOGA VI - SEZNAM DOBAV BLAGA IN OPRAVLJANJA STORITEV IZ TOČKE (D) ČLENA 199(1)
ANNEX VII — LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
PRILOGA VII - SEZNAM DEJAVNOSTI KMETIJSKE PROIZVODNJE IZ TOČKE (4) ČLENA 295(1)
ANNEX VIII — INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
PRILOGA VIII - OKVIRNI SEZNAM KMETIJSKIH STORITEV IZ TOČKE (5) ČLENA 295 (1)
ANNEX IX — WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
PRILOGA IX - UMETNIŠKI PREDMETI, ZBIRKE IN STARINE IZ TOČK (2), (3) IN (4) ČLENA 311(1)
Part A — Works of art
Del A - Umetniški predmeti
Part B — Collectors' items
Del B - Zbirke
Part C — Antiques
Del C - Starine
ANNEX X — LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 380 TO 390
PRILOGA X - SEZNAM TRANSAKCIJ, ZA KATERE VELJAJO ODSTOPANJA IZ ČLENOV 370 IN 371 TER ČLENOV 375 DO 390
Part A — Transactions which Member States may continue to tax
Del A - Transakcije, ki jih države članice lahko še naprej obdavčujejo
Part B — Transactions which Member States may continue to exempt
Del B - Transakcije, ki jih države članice lahko še naprej oproščajo davka
Part A — Repealed Directives with their successive amendments
Del A - Razveljavljene direktive z zaporednimi spremembami..
Part B — Time limits for transposition into national law (referred to in Article 411)
Del B - Roki za prenos v nacionalno pravo (iz člena 411)
ANNEX XII — CORRELATION TABLE
PRILOGA XII - PRIMERJALNA TABELA
SUBJECT MATTER AND SCOPE
PREDMET IN PODROČJE UPORABE
This Directive establishes the common system of value added tax (VAT).
S to direktivo se vzpostavlja skupni sistem davka na dodano vrednost (DDV).
The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.
Načelo skupnega sistema DDV zajema uporabo splošnega davka na potrošnjo blaga in storitev, ki je povsem sorazmeren s ceno blaga in storitev, ne glede na število transakcij, ki so se v proizvodnem ali distribucijskem procesu opravile pred fazo, v kateri se davek obračuna.
On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components.
Pri vsaki transakciji se DDV, izračunan na ceno blaga ali storitev po stopnji, ki je predpisana za to blago ali za te storitve, obračuna po odbitku zneska DDV, ki je neposredno vključen v razne stroškovne komponente.
The common system of VAT shall be applied up to and including the retail trade stage.
Skupen sistem DDV se uporablja do vključno faze prodaje na drobno.
The following transactions shall be subject to VAT:
Predmet DDV so naslednje transakcije:
the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;
dobave blaga, ki jih davčni zavezanec, ki deluje kot tak, opravi na ozemlju države članice za plačilo;
the intra-Community acquisition of goods for consideration within the territory of a Member State by:
pridobitve blaga znotraj Skupnosti, ki jih za plačilo na ozemlju države članice opravi:
a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;
davčni zavezanec, ki deluje kot tak, ali pravna oseba, ki ni davčni zavezanec, če je prodajalec davčni zavezanec, ki deluje kot tak, ki ni upravičen do oprostitve za mala podjetja, predvidene v členih 282 do 292 in ga ne zajema ureditev iz členov 33 ali 36;
in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;
v primeru novih prevoznih sredstev, davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in katere druge pridobitve niso predmet DDV na podlagi člena 3(1), ali katera koli druga oseba, ki ni davčni zavezanec;
in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);
če gre za trošarinske izdelke, pri katerih nastane obveznost obračuna trošarine znotraj države članice na podlagi Direktive 92/12/EGS, davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in katere druge pridobitve niso predmet DDV na podlagi člena 3(1);
the supply of services for consideration within the territory of a Member State by a taxable person acting as such;
storitve, ki jih davčni zavezanec, ki deluje kot tak, opravi na ozemlju države članice za plačilo;
the importation of goods.
uvoz blaga.
For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as ‘means of transport’, where they are intended for the transport of persons or goods:
Za namene točke (ii) odstavka 1(b) se za „prevozna sredstva“ štejejo naslednja prevozna sredstva, namenjena za prevoz oseb ali blaga:
motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;
motorna kopenska vozila s prostornino motorja nad 48 kubičnih centimetrov ali močjo nad 7,2 kilovata;
vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;
plovila, daljša od 7,5 metrov, razen plovil za plovbo na odprtem morju, ki opravljajo prevoz potnikov za plačilo in plovil, ki so namenjena opravljanju komercialne, industrijske ali ribiške dejavnosti, ali za reševanje ali pomoč na morju ali za priobalni ribolov;
aircraft the take-off weight of which exceeds 1550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.
zrakoplovi, katerih vzletna teža presega 1550 kilogramov, razen zrakoplovov, ki jih uporabljajo letalske družbe predvsem za polete na mednarodnih zračnih poteh za plačilo.
These means of transport shall be regarded as ‘new’ in the cases:
Ta prevozna sredstva štejejo za „nova“ v naslednjih primerih:
of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6000 kilometres;
ko gre za motorna kopenska vozila, če je dobava opravljena v šestih mesecih od datuma, ko so bila prvič dana v uporabo, ali če vozilo nima prevoženih več kot 6000 kilometrov;
of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;
ko gre za plovila, če je dobava opravljena v treh mesecih od datuma, ko so bila prvič dana v uporabo, ali če plovilo ni plulo več kot 100 ur;
of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.
ko gre za zrakoplove, če je dobava opravljena v treh mesecih od datuma, ko so bila prvič dana v uporabo, ali če zrakoplov ni letel več kot 40 ur.
Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.
Države članice določijo pogoje, pod katerimi se dejstva iz točke (b) lahko štejejo za izpolnjena.
‘Products subject to excise duty’ shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through the natural gas distribution system or electricity.
Za „trošarinske izdelke“ štejejo energenti, alkohol in alkoholne pijače ter predelan tobak, kakor so opredeljeni v obstoječi zakonodaji Skupnosti, razen plina, dobavljenega po distribucijskem omrežju zemeljskega plina, ali električne energije.
By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:
Z odstopanjem od določb člena 3(1)(b)(i) naslednje transakcije niso predmet DDV:
the intra-Community acquisition of goods by a taxable person or a non-taxable legal person, where the supply of such goods within the territory of the Member State of acquisition would be exempt pursuant to Articles 148 and 151;
pridobitev blaga znotraj Skupnosti s strani davčnega zavezanca ali pravne osebe, ki ni davčni zavezanec, če bi bila dobava na ozemlju države članice oproščena v skladu s členoma 148 in 151;
the intra-Community acquisition of goods, other than those referred to in point (a) and Article 4, and other than new means of transport or products subject to excise duty, by a taxable person for the purposes of his agricultural, forestry or fisheries business subject to the common flat-rate scheme for farmers, or by a taxable person who carries out only supplies of goods or services in respect of which VAT is not deductible, or by a non-taxable legal person.
pridobitev blaga znotraj Skupnosti, razen blaga iz točke (a) in člena 4 ter razen novih prevoznih sredstev ali trošarinskih izdelkov, ki jo opravi davčni zavezanec za namene svojega kmetijskega, gozdarskega ali ribiškega podjetja, ki je predmet skupne pavšalne ureditve za kmete ali davčni zavezanec, ki opravlja le dobave blaga ali storitev, za katere nima pravice do odbitka DDV, ali pravna oseba, ki ni davčni zavezanec.
Point (b) of paragraph 1 shall apply only if the following conditions are met:
Določba iz odstavka 1(b) se uporablja le, če so izpolnjeni naslednji pogoji: