natgillin/translations-raw huggingface dataset:
For the purposes of this point, Member States may 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 deemed to be a taxable person in respect of supplies received as referred to in the first subparagraph.
Za namene te točke lahko države članice določijo, da se davčni zavezanec, ki opravlja tudi dejavnosti ali transakcije, ki ne veljajo za obdavčljive dobave blaga ali storitev v skladu s členom 2, šteje za davčnega zavezanca glede dobav, opravljenih v skladu s prvim pododstavkom.
A non-taxable body governed by public law, may be deemed to be a taxable person in respect of supplies received as referred to in (v), (vi) and (vii).
Institucija javnega prava, ki sicer ni davčni zavezanec, je lahko dolžna plačati davke za opravljene dobave, kakor izhaja iz (v), (vi) in (vii).
For the purposes of this point, Member States may specify the supplies of goods and services covered, and the categories of suppliers or recipients to whom these measures may apply.
Za namene te točke lahko države članice določijo, katere dobave blaga in storitev so vključene in kategorije dobaviteljev ali prejemnikov, za katere se ti ukrepi lahko uporabljajo.
They may also limit the application of this measure to some of the supplies of goods and services listed in Annex M.
Uporabo tega ukrepa lahko tudi omejijo na nekatere dobave blaga ali storitev s seznama v Prilogi M.
Member States shall inform the Committee established in accordance with Article 29 of any new national measure adopted pursuant to the provisions of this point.’.
Države članice obvestijo Odbor, ustanovljen v skladu s členom 29, o vseh novih nacionalnih ukrepih, ki so bili sprejeti v skladu z določbami te točke.“.
Annex M set out in Annex I to this Directive shall be added.
Doda se Priloga M, določena v Prilogi I k tej direktivi.
Decisions listed in Annex II of this Directive shall be repealed with effect from 1 January 2008.
Odločbe, navedene v Prilogi II k tej direktivi, se razveljavijo s 1. januarjem 2008.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo.
They shall apply the provisions necessary to comply with Article 1(3), as concerns a new Article 11A(7) of Directive 77/388/EEC, and with Article 1(4), as concerns the reference in Article 17(4) points (a) and (b) of Directive 77/388/EEC in the version set out in Article 28f(1) to Article 21(1)(f) of that Directive, from 1 January 2008 at the latest.
Najkasneje od 1. januarja 2008 uporabljajo določbe, ki so potrebne za uskladitev s členom 1(3) glede na nov člen 11A(7) Direktive 77/388/EGS in členom 1(4) glede na sklicevanje v členu 17(4)(a) in (b) Direktive 77/388/EGS v različici iz člena 28f(1) na člen 21(1)(f) te direktive.
When Member States adopt provisions under this Directive, they shall forthwith communicate to the Commission the text of those provisions, which shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication.
Ko države članice sprejmejo predpise v skladu s to direktivo, Komisiji sporočijo besedila teh predpisov in se v njih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
Opinion of 6 July 2006 (not yet published in the Official Journal).
Mnenje z dne 6. julija 2006 (še ni objavljeno v Uradnem listu).
OJ C 65, 17.3.2006, p. 103.
UL C 65, 17.3.2006, str. 103.
‘ANNEX M
„PRILOGA M
List of supplies of goods and services as referred to in Article 21(2)(c)(iv)
Seznam dobav uporabljenega blaga in storitev iz člena 21(2)(c)(iv):
the supply of ferrous and non ferrous waste, scrap, and used materials including that of semi-finished products resulting from the processing, manufacturing or melting down of ferrous and non-ferrous metals and their alloys;
dobava kovinskih in nekovinskih odpadkov, ostankov in rabljenega materiala, vključno s polizdelki od predelave, izdelave ali taljenja železa ali barvnih kovin ali njihovih zlitin;
the supply of ferrous and non-ferrous semi-processed products and certain associated processing services;
dobava železnih in neželeznih pol predelanih izdelkov v nekaterih ustreznih storitvah predelave;
the supply of residues and other recyclable materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash, scale and industrial residues containing metals or their alloys and the supply of selection, cutting, fragmenting and pressing services for these products;
dobava ostankov in drugega materiala, ki ga je mogoče reciklirati in vsebuje železo in barvne kovine, njihove zlitine, žlindro, pepel, škajo in industrijske ostanke, ki vsebujejo kovine ali njihove zlitine, ter dobava storitev izbiranja, rezanja, ločevanja na dele in stiskanje za te izdelke;
the supply of, and certain processing services relating to, ferrous and non-ferrous waste as well as parings, scrap, waste and used and recyclable material consisting of cullet, glass, paper, paperboard and board, rags, bone, leather, imitation leather, parchment, raw hides and skins, tendons and sinews, twine, cordage, rope, cables, rubber and plastic;
dobava odpadkov iz železa in barvnih kovin kot tudi ostružkov, ostankov, odpadkov, rabljenega materiala in materiala, ki ga je mogoče reciklirati, ki vsebujejo odpadno steklo, steklo, papir, karton, lepenko, krpe, kosti, usnje, umetno usnje, pergament, surovo kožo z dlako ali brez nje, kite, tetive, motvoze, vrvi, konopce, kable, gumo in plastiko, ter nekatere storitve predelave v zvezi z naštetim;
the supply of the materials referred to in this annex after processing in the form of cleaning, polishing, selection, cutting, fragmenting, pressing or casting into ingots;
dobava materiala, navedenega v tej prilogi, po predelavi v obliki čiščenja, loščenja, izbire, rezanja, drobljenja, stiskanja ali vlivanja v ingote;
the supply of scrap and waste from the working of base materials.’
dobava ostankov in odpadkov po obdelavi osnovnih materialov.“
List of Decisions under Article 27 of Directive 77/388/EEC repealed by this Directive
Seznam odločb po členu 27 Direktive 77/388/EGS, razveljavljenih s to direktivo
The Council Decision deemed to have been adopted on 15 April 1984 authorising the United Kingdom to apply a measure derogating from the Sixth Directive with a view to avoiding certain types of fraud or tax evasion on supplies of gold, gold coins and gold scrap between taxable persons by a special tax accounting scheme [1].The Council Decision deemed to have been adopted on 11 April 1987 authorising the United Kingdom to apply a measure derogating from Article 11 of Directive 77/388/EEC [2].Council Decision 88/498/EEC [3] authorising the Kingdom of the Netherlands to apply a measure derogating from Article 21(1)(a) of Directive 77/388/EEC.A Council Decision deemed to have been adopted on 18 February 1997 under the procedure contained in Article 27(4) of Directive 77/388/EEC in its version of 17 May 1977 authorising the Republic of France to apply a measure derogating from Articles 2 and 10 of Directive 77/388/EEC.
Odločba Sveta, ki je štela za sprejeto dne 15. aprila 1984 in ki Združenemu kraljestvu dovoljuje uvedbo ukrepa o odstopanju od Šeste direktive, da bi s pomočjo posebnega sistema obračunavanja davkov med davčnimi zavezanci preprečili določene primere prevar ali utaje davkov pri dobavah zlata, zlatih kovancev ali ostankov zlata [1].Odločba Sveta, ki je štela za sprejeto dne 11. aprila 1987 in ki dovoljuje Združenemu kraljestvu uporabo ukrepa o odstopanju od člena 11 Direktive 77/388/EGS [2].Odločba Sveta 88/498/EGS [3], ki dovoljuje Kraljevini Nizozemski uvedbo posebnega ukrepa o odstopanju od člena 21(1)(a) Direktive 77/388/EGS.Odločba Sveta, ki je štela za sprejeto dne 18. februarja 1997 po postopku iz člena 27(4) Direktive 77/388/EGS, v njeni različici z dne 17. maja 1977, ki dovoljuje Republiki Franciji uporabo ukrepa o odstopanju od členov 2 in 10 Direktive 77/388/EGS.
This decision follows notification of the request to Member States on 18 December 1996.
Ta odločba sledi obvestilu o zahtevku državam članicam z dne 18. decembra 1996.
OJ L 264, 5.10.1984, p. 27.
UL L 264, 5.10.1984, str. 27.
OJ L 132, 21.5.1987, p. 22.
UL L 132, 21.5.1987, str. 22.
OJ L 269, 29.9.1988, p. 54.
UL L 269, 29.9.1988, str. 54.
OJ L 8, 14.1.1998, p. 24.
UL L 8, 14.1.1998, str. 24.
OJ L 306, 8.11.2002, p. 24.
UL L 306, 8.11.2002, str. 24.
OJ L 325, 28.10.2004, p. 58.
UL L 325, 28.10.2004, str. 58.
OJ L 336, 12.11.2004, p. 38.
UL L 336, 12.11.2004, str. 38.
Commission Directive 2006/70/EC
Direktiva Komisije 2006/70/ES
laying down implementing measures for Directive 2005/60/EC of the European Parliament and of the Council as regards the definition of ‘politically exposed person’ and the technical criteria for simplified customer due diligence procedures and for exemption on grounds of a financial activity conducted on an occasional or very limited basis
o določitvi izvedbenih ukrepov za Direktivo 2005/60/ES Evropskega parlamenta in Sveta glede opredelitve „politično izpostavljene osebe“ in tehničnih meril za postopke poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete stranke ter izjeme na podlagi finančne dejavnosti, ki poteka zgolj občasno ali v omejenem obsegu
Directive 2005/60/EC requires institutions and persons covered to apply, on a risk-sensitive basis, enhanced customer due diligence measures in respect of transactions or business relationships with politically exposed persons residing in another Member State or in a third country.
Direktiva 2005/60/ES od institucij ali oseb, za katere velja, zahteva, da na podlagi ocene tveganja izvajajo ukrepe okrepljene dolžnosti skrbnosti pri ugotavljanju identitete stranke v zvezi s transakcijami ali poslovnimi odnosi s politično izpostavljenimi osebami z bivališčem v drugi državi članici ali v tretji državi.
Institutions and persons covered by Directive 2005/60/EC may fail to identify a customer as falling within one of the politically exposed person categories, despite having taken reasonable and adequate measures in this regard.
Mogoče je, da institucije in osebe, za katere velja Direktiva 2005/60/ES, ne ugotovijo, da stranka spada v eno izmed kategorij politično izpostavljenih oseb kljub sprejetju utemeljenih in primernih ukrepov v ta namen.
Public functions exercised at levels lower than national should normally not be considered prominent.
Delovanje na javnem položaju, ki je nižji od nacionalne ravni, se običajno ne obravnava kot pomembno.
Where Directive 2005/60/EC requires institutions and persons covered to identify close associates of natural persons who are entrusted with prominent public functions, this requirement applies to the extent that the relation with the associate is publicly known or that the institution or person has reasons to believe that such relation exists.
Kadar Direktiva 2005/60/ES od institucij in oseb, za katere velja, zahteva, da določijo ožje sodelavce fizičnih oseb, ki delujejo na pomembnih javnih položajih, ta zahteva veljav v kolikor je odnos s sodelavcem javno znan ali institucija ali oseba utemeljeno ugotovi, da takšno razmerje obstaja.
Persons falling under the concept of politically exposed persons should not be considered as such after they have ceased to exercise prominent public functions, subject to a minimum period.
Osebe, ki veljajo za politično izpostavljene osebe, se kot takšne ne obravnavajo več, ko niso več na vidnem javnem položaju, po preteku minimalnega obdobja.
Since the adaptation, on a risk-sensitive basis, of the general customer due diligence procedures to low-risk situations is the normal tool under Directive 2005/60/EC, and given the fact that simplified customer due diligence procedures require adequate checks and balances elsewhere in the system aiming at preventing money laundering and terrorist financing, the application of simplified customer due diligence procedures should be restricted to a limited number of cases.
Ker je prilagoditev splošnega postopka dolžnosti skrbnosti pri ugotavljanju identitete strank okoliščinam z majhnim tveganjem na podlagi ocene tveganja običajno orodje v okviru Direktive 2005/60/ES in ob upoštevanju dejstva, da postopki poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank zahtevajo ustrezen nadzor drugje v sistemu, da bi se preprečilo pranje denarja in financiranje terorizma, je treba uporabo postopka poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank zmanjšati na omejeno število primerov.
Domestic public authorities are generally considered as low-risk customers within their own Member State and, in accordance with Directive 2005/60/EC, may be subject to simplified customer due diligence procedures.
Na splošno se domači javni organi v okviru svoje države članice obravnavajo kot stranke z nizkim tveganjem in v skladu z Direktivo 2005/60/ES se zanje lahko uporablja postopke poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank.
However, none of the Community institutions, bodies, offices or agencies, including the European Central Bank (ECB), directly qualify in the Directive for simplified customer due diligence under the ‘domestic public authority’ category or, in the case of the ECB, under the ‘credit and financial institution’ category.
Vendar se noben od institucij Skupnosti, organov, uradov ali agencij, vključno z Evropsko centralno banko (ECB), v direktivi neposredno ne uvršča v kategorijo „domačih javnih organov“, ki bi utemeljila uporabo poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank, ali v primeru ECB, v kategorijo „kreditnih in finančnih ustanov“.
Furthermore, it should be possible to apply simplified customer due diligence procedures in the case of legal entities undertaking financial activities which do not fall under the definition of financial institution under Directive 2005/60/EC but which are subject to national legislation pursuant to that Directive and comply with requirements concerning sufficient transparency as to their identity and adequate control mechanisms, in particular enhanced supervision.
Poleg tega je treba omogočiti, da se, če pravni subjekti izvajajo finančne dejavnosti, ki ne spadajo v okvir opredelitve finančne ustanove iz Direktive 2005/60/ES, ampak zanje velja nacionalna zakonodaja v skladu z navedeno direktivo in so v skladu z zahtevami, ki se nanašajo na zadostno preglednost glede njihove identitete in na ustrezne nadzorne mehanizme, zlasti okrepljeni nadzor, uporabijo postopki poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank.
It should be possible to apply simplified customer due diligence procedures to products and related transactions in limited circumstances, for example where the benefits of the financial product in question cannot generally be realised for the benefit of third parties and those benefits are only realisable in the long term, such as some investment insurance policies or savings products, or where the financial product aims at financing physical assets in the form of leasing agreements in which the legal and beneficial title of the underlying asset remains with the leasing company or in the form of low value consumer credit, provided the transactions are carried out through bank accounts and are below an appropriate threshold.
Treba je omogočiti, da se postopki poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank uporabljajo za proizvode in z njimi povezane transakcije v omejenih okoliščinah, na primer kadar se prednosti zadevnega finančnega proizvoda na splošno ne morejo uporabiti v korist tretjih strank ali so lahko uporabni samo dolgoročno, kot nekatere naložbene zavarovalne police ali varčevalni proizvodi, ali kadar je finančni proizvod namenjen financiranju materialnih naložb v obliki dogovora o leasingu, v katerem pravni naslov in pravica do uporabe zadevne naložbe ostaja v lizinški družbi, ali v obliki potrošniškega posojila male vrednosti, pod pogojem, da se transakcije izvajajo z uporabo bančnih računov in so pod ustrezno mejno vrednostjo.
Before allowing use of simplified customer due diligence procedures, Member States should assess whether the customers or the products and related transactions represent a low-risk of money laundering or terrorist financing, notably by paying special attention to any activity of these customers or to any type of products or transactions which may be regarded as particularly likely, by their nature, to be used or abused for money laundering or terrorist financing purposes.
Pred odobritvijo uporabe postopkov poenostavljene dolžnosti skrbnosti pri ugotavljanju identitete strank morajo države članice oceniti, ali stranke ali proizvodi in s tem povezane transakcije predstavljajo nizko tveganje pranja denarja ali financiranja terorizma, zlasti s posvečanjem posebne pozornosti kakršni koli dejavnosti teh strank ali kakršni koli vrsti proizvodov ali transakcij, za katere je zaradi njihove narave posebej verjetno, da se bodo uporabili ali zlorabili za namene pranja denarja ali financiranja terorizma.
In certain circumstances, natural persons or legal entities may conduct financial activities on an occasional or very limited basis, as a complement to other non-financial activities, such as hotels that provide currency exchange services to their clients.
V določenih okoliščinah lahko fizične osebe ali pravni subjekti zgolj občasno ali v omejenem obsegu opravljajo finančne dejavnosti kot dopolnilo k ostalim nefinančnim dejavnostim, kot so hoteli, ki zagotavljajo storitve menjave valut svojim strankam.
Moreover, a person engaging in a financial activity on an occasional or very limited basis should not provide a full range of financial services to the public but only those needed for improving the performance of its main business.
Poleg tega oseba, ki opravlja finančno dejavnost zgolj občasno ali v omejenem obsegu, javnosti ne sme zagotavljati vseh vrst finančnih storitev, ampak samo tiste, ki so potrebne za izboljšanje uspešnosti njegove glavne dejavnosti.
Some financial activities, such as money transmission or remittance services, are more likely to be used or abused for money laundering or terrorist financing purposes.
Za nekatere finančne dejavnosti, kot je posredovanje denarja ali storitve v plačilnem prometu, obstaja večja verjetnost, da bodo uporabljene ali zlorabljene za namene pranja denarja ali financiranja terorizma.
Provision should be made for decisions pursuant to Article 2(2) of Directive 2005/60/EC to be withdrawn as quickly as possible if necessary.
Treba je zagotoviti, da se odločbe v skladu s členom 2(2) Direktive 2005/60/ES po potrebi kar najhitreje umaknejo.
Member States should ensure that the exemption decisions are not abused for money laundering or terrorist financing purposes.
Države članice morajo zagotoviti, da se odločbe o izjemah ne zlorabljajo za namene pranja denarja ali financiranja terorizma.
They notably should avoid adopting decisions under Article 2(2) of Directive 2005/60/EC in cases where monitoring or enforcement activities by national authorities present special difficulties as a result of overlapping competences between more than one Member State, such as the provision of financial services on board ships providing transport services between ports situated in different Member States.
Zlasti se morajo izogibati sprejemanju odločb iz člena 2(2) Direktive 2005/60/ES v primerih, v katerih dejavnosti spremljanja ali izvrševanja, ki jih izvajajo nacionalni organi, predstavljajo posebne težave zaradi prekrivanja pristojnosti med dvema ali več državami članicami, kot je zagotavljanje finančnih storitev na ladjah, ki ponujajo prevozne storitve med pristanišči v različnih državah članicah.
The application of this Directive is without prejudice to the application of Council Regulation (EC) No 2580/2001 of 27 December 2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism [2] and Council Regulation (EC) No 881/2002 of 27 May 2002 imposing certain specific restrictive measures directed against certain persons and entities associated with Usama bin Laden, the Al-Qaida network and the Taliban, and repealing Council Regulation (EC) No 467/2001 prohibiting the export of certain goods and services to Afghanistan, strengthening the flight ban and extending the freeze of funds and other financial resources in respect of the Taliban of Afghanistan [3].
Uporaba te direktive ne vpliva na uporabo Uredbe Sveta (ES) št. 2580/2001 z dne 27. decembra 2001 o posebnih omejevalnih ukrepih za nekatere osebe in subjekte zaradi boja proti terorizmu [2] in Uredbe Sveta (ES) št. 881/2002 z dne 27. maja 2002 o posebnih omejevalnih ukrepih za nekatere osebe in subjekte, povezane z Osamo bin Ladnom, mrežo Al-Kaida in talibani, in o razveljavitvi Uredbe Sveta (ES) št. 467/2001 o prepovedi izvoza nekaterega blaga in storitev v Afganistan, o poostritvi prepovedi poletov in podaljšanju zamrznitve sredstev in drugih finančnih virov talibanov iz Afganistana [3].
The measures provided for in this Directive are in accordance with the opinion of the Committee on the Prevention of Money Laundering and Terrorist Financing,
Ukrepi, predvideni s to direktivo, so v skladu z mnenjem Odbora za preprečevanje pranja denarja in financiranja terorizma –
For the purposes of Article 3(8) of Directive 2005/60/EC, ‘natural persons who are or have been entrusted with prominent public functions’ shall include the following:
Za namene člena 3(8) Direktive 2005/60/ES naj „fizične osebe, ki delujejo ali so delovale na vidnih javnih položajih“ zajemajo naslednje osebe:
heads of State, heads of government, ministers and deputy or assistant ministers;
voditelji držav, predsedniki vlad, ministri in namestniki ali pomočniki ministrov;
members of parliaments;
poslanci;
members of supreme courts, of constitutional courts or of other high-level judicial bodies whose decisions are not subject to further appeal, except in exceptional circumstances;
člani vrhovnih sodišč, ustavnih sodišč ali drugih sodnih organov na visoki ravni, na odločitve katerih, razen v izjemnih okoliščinah, ni mogoče vložiti nadaljnjih pritožb;
members of courts of auditors or of the boards of central banks;
člani računskih sodišč ali svetov centralnih bank;
ambassadors, chargés d'affaires and high-ranking officers in the armed forces;
veleposlaniki, odpravniki poslov ter visoki častniki oboroženih sil;
members of the administrative, management or supervisory bodies of State-owned enterprises.
člani upravnih, upravljalskih ali nadzornih organov državnih podjetij.
For the purposes of Article 3(8) of Directive 2005/60/EC, ‘immediate family members’ shall include the following:
Za namene člena 3(8) Direktive 2005/60/ES naj „ožji družinski člani“ zajemajo naslednje osebe:
the spouse;
zakonec;
any partner considered by national law as equivalent to the spouse;
vsak partner, ki je po nacionalni zakonodaji obravnavan enako kot zakonec;
the children and their spouses or partners;
otroci in njihovi zakonci ali partnerji;
the parents.
starši.
For the purposes of Article 3(8) of Directive 2005/60/EC, ‘persons known to be close associates’ shall include the following:
Za namene člena 3(8) Direktive 2005/60/ES naj „osebe, za katere je znano, da so ožji sodelavci“ zajemajo naslednje osebe:
any natural person who is known to have joint beneficial ownership of legal entities or legal arrangements, or any other close business relations, with a person referred to in paragraph 1;
vsaka fizična oseba, za katero je znano, da ima skupni dobiček iz premoženja pravnih subjektov ali sklenjenega pravnega dogovora ali katere koli druge tesne poslovne odnose z osebo iz odstavka 1;
any natural person who has sole beneficial ownership of a legal entity or legal arrangement which is known to have been set up for the benefit de facto of the person referred to in paragraph 1.
vsaka fizična oseba, ki ima edina dobiček iz premoženja pravnih subjektov ali pravni dogovor, za katerega je znano, da je bil dejansko vzpostavljen oziroma sklenjen v korist osebe iz odstavka 1.