natgillin/translations-raw huggingface dataset:
Member States may lay down obligations which are more stringent, in particular as regards the keeping of special records or special accounting requirements.
Države članice lahko določijo strožje obveznosti, zlasti o vodenju posebnih evidenc, ali posebne zahteve za računovodstvo.
Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Posebna ureditev za davčne zavezance, ki nimajo sedeža in ki opravljajo elektronske storitve za osebe, ki niso davčni zavezanci
Article 357
Člen 357
This Chapter shall apply until 31 December 2006.
Določbe tega poglavja se uporabljajo do 31. decembra 2006.
Article 358
Člen 358
For the purposes of this Chapter, and without prejudice to other provisions, the following definitions shall apply:
Za namene tega poglavja in brez poseganja v druge določbe Skupnosti se uporabljajo naslednje opredelitve:
‘non-established taxable person’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified pursuant to Article 214;
„davčni zavezanec, ki nima sedeža“ pomeni davčnega zavezanca, ki na ozemlju Skupnosti nima niti sedeža svoje dejavnosti niti stalne poslovne enote in ki se tudi drugače ni dolžan identificirati na podlagi člena 214;
‘electronic services’ and ‘electronically supplied services’ mean the services referred to in point (k) of Article 56(1);
„elektronske storitve“ in „elektronsko opravljane storitve“ pomenijo storitve iz točke (k) člena 56(1);
‘Member State of identification’ means the Member State which the non-established taxable person chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Chapter;
„država članica identifikacije“ pomeni državo članico, ki jo davčni zavezanec, ki nima sedeža, izbere, da v njej prijavi začetek svoje dejavnosti kot davčni zavezanec na ozemlju Skupnosti v skladu z določbami tega poglavja;
‘Member State of consumption’ means the Member State in which, pursuant to Article 57, the supply of the electronic services is deemed to take place;
„država članica potrošnje“ pomeni državo članico, v kateri se v skladu s členom 57 šteje, da so opravljene elektronske storitve;
‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.
„obračun DDV“ pomeni poročilo, ki vsebuje podatke, potrebne za ugotavljanje zneska DDV, za katerega je nastala obveznost obračuna v posamezni državi članici.
Special scheme for electronically supplied services
Posebna ureditev za elektronsko opravljane storitve
Article 359
Člen 359
Member States shall permit any non-established taxable person supplying electronic services to a non-taxable person who is established in a Member State or who has his permanent address or usually resides in a Member State, to use this special scheme.
Države članice dovolijo uporabo posebne ureditve davčnemu zavezancu, ki nima sedeža in ki opravlja elektronske storitve osebi, ki ni davčni zavezanec in ima sedež ali stalno prebivališče oziroma običajno bivališče v državi članici.
This scheme applies to all electronic services supplied in the Community.
Ta ureditev se uporablja za vse tako opravljene storitve v Skupnosti.
Article 360
Člen 360
The non-established taxable person shall state to the Member State of identification when he commences or ceases his activity as a taxable person, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme.
Davčni zavezanec, ki nima sedeža, mora državi članici za identifikacijo prijaviti začetek ali prenehanje svoje dejavnosti kot davčni zavezanec ali spremembe, zaradi katerih ni več upravičen do te posebne ureditve.
He shall communicate that information electronically.
Takšna prijava se predloži v elektronski obliki.
Article 361
Člen 361
The information which the non-established taxable person must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
Podatki, ki jih davčni zavezanec, ki nima sedeža, ob začetku svojih obdavčljivih dejavnosti posreduje državi članici za identifikacijo, vsebujejo naslednje podrobnosti za identifikacijo:
postal address;
poštni naslov;
electronic addresses, including websites;
elektronske naslove, vključno s spletnimi stranmi;
national tax number, if any;
nacionalno davčno številko, če obstaja;
a statement that the person is not identified for VAT purposes within the Community.
izjavo, da oseba v Skupnosti ni identificirana za DDV.
The non-established taxable person shall notify the Member State of identification of any changes in the information provided.
Davčni zavezanec, ki nima sedeža, uradno obvesti državo članico za identifikacijo o morebitnih spremembah v zvezi s posredovanimi podatki.
Article 362
Člen 362
The Member State of identification shall allocate to the non-established taxable person an individual VAT identification number and shall notify him of that number by electronic means.
Država članica za identifikacijo identificira davčnega zavezanca, ki nima sedeža, na podlagi individualne identifikacijske številke DDV in ga uradno obvesti z elektronskimi sredstvi o identifikacijski številki, ki mu je bila dodeljena.
On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.
Na podlagi podatkov, ki se uporabljajo za identifikacijo, lahko države članice potrošnje vodijo lastne identifikacijske sisteme.
Article 363
Člen 363
The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:
Država članica za identifikacijo, davčnega zavezanca, ki nima sedeža v Skupnosti, izključi iz identifikacijskega registra v naslednjih primerih:
if he notifies that Member State that he no longer supplies electronic services;
davčni zavezanec jo uradno obvesti, da ne opravlja več elektronskih storitev;
if it may otherwise be assumed that his taxable activities have ceased;
se lahko kako drugače sklepa, da so se njegove obdavčljive dejavnosti končale;
if he no longer meets the conditions necessary for use of this special scheme;
davčni zavezanec potrebnih pogojev za možnost uporabe te posebne ureditve ne izpolnjuje več;
if he persistently fails to comply with the rules relating to this special scheme.
neprenehoma krši pravila posebne ureditve.
Article 364
Člen 364
The non-established taxable person shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not electronic services have been supplied.
Davčni zavezanec, ki nima sedeža, z elektronskimi sredstvi predloži državi članici za identifikacijo obračun DDV za vsako koledarsko trimesečje, ne glede na to, ali so bile elektronske storitve opravljene ali ne.
The VAT return shall be submitted within 20 days following the end of the tax period covered by the return.
Obračun se predloži v 20 dneh po poteku zadevnega obračunskega obdobja, na katerega se obračun nanaša.
Article 365
Člen 365
The VAT return shall show the identification number and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of electronic services carried out during the tax period and the total amount of the corresponding VAT.
V obračunu DDV se navedejo identifikacijska številka ter za vsako državo članico potrošnje, v kateri je nastala obveznost za plačilo DDV, skupna vrednost elektronsko opravljenih storitev v obračunskem obdobju, brez DDV, ter skupni znesek pripadajočega davka.
The applicable rates of VAT and the total VAT due must also be indicated on the return.
V obračunu se morajo navesti tudi uporabljene stopnje DDV in skupni znesek dolgovanega DDV.
Article 366
Člen 366
The VAT return shall be made out in euro.
V obračunu DDV se zneski navedejo v eurih.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency.
Države članice, ki niso uvedle eura, lahko predpišejo, da se obračun DDV izvede v njihovih nacionalnih valutah.
If the supplies have been made in other currencies, the non-established taxable person shall, for the purposes of completing the VAT return, use the exchange rate applying on the last day of the tax period.
Če so bile storitve zaračunane v drugih valutah, davčni zavezanec pri izpolnjevanju obračuna DDV uporabi menjalni tečaj zadnjega dne davčnega obdobja.
The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
Menjava se izvede na podlagi menjalnih tečajev, ki jih Evropska centralna banka objavi za zadevni dan, ali, če na ta dan ni objave, za naslednji dan objave.
Article 367
Člen 367
The non-established taxable person shall pay the VAT when submitting the VAT return.
Davčni zavezanec, ki nima sedeža, plača DDV ob predložitvi obračuna DDV.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification.
Plačilo se izvrši na bančni račun, izražen v eurih, ki ga določi država članica za identifikacijo.
Member States which have not adopted the euro may require payment to be made to a bank account denominated in their own currency.
Države članice, ki niso uvedle eura, lahko predpišejo, da se plačilo izvede na bančni račun, izražen v njihovi nacionalni valuti.
Article 368
Člen 368
The non-established taxable person making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive.
Davčni zavezanec, ki nima sedeža in uporablja to posebno ureditev, nima pravice do odbitka DDV po členu 168 te direktive.
Notwithstanding Article 1(1) of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with the said Directive.
Ne glede na člen 1(1) Direktive 86/560/EGS se temu davčnemu zavezancu odobri vračilo DDV v skladu z navedeno direktivo.
Articles 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to electronic services covered by this special scheme.
Členi 2(2) in (3) ter 4(2) Direktive 86/560/EGS se ne uporabljajo za vračila v zvezi z elektronskimi storitvami, zajetimi v tej posebni ureditvi.
Article 369
Člen 369
The non-established taxable person shall keep records of the transactions covered by this special scheme.
Davčni zavezanec, ki nima sedeža, vodi evidence o transakcijah v okviru te posebne ureditve.
Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
Te evidence morajo biti dovolj natančne, da lahko davčni organi držav članic potrošnje ugotovijo, ali je obračun DDV pravilen.
The records referred to in paragraph 1 must be made available electronically on request to the Member State of identification and to the Member State of consumption.
Evidence iz odstavka 1 morajo biti državi članici za identifikacijo in državi članici potrošnje na njuno prošnjo na voljo v elektronski obliki.
Those records must be kept for a period of ten years from the end of the year during which the transaction was carried out.
Evidence se hranijo 10 let po poteku leta, v katerem se je transakcija opravila.
Derogations applying until the adoption of definitive arrangements
Odstopanja, ki se uporabljajo do sprejetja dokončne ureditve
Derogations for States which were members of the Community on 1 January 1978
Odstopanja za države, ki so del Skupnosti od 1. januarja 1978
Article 370
Člen 370
Member States which, at 1 January 1978, taxed the transactions listed in Annex X, Part A, may continue to tax those transactions.
Države članice, ki so 1. januarja 1978 obdavčevale transakcije s seznama v delu A Priloge X, lahko te še naprej obdavčujejo.
Article 371
Člen 371
Member States which, at 1 January 1978, exempted the transactions listed in Annex X, Part B, may continue to exempt those transactions, in accordance with the conditions applying in the Member State concerned on that date.
Države članice, ki so 1. januarja 1978 oprostile transakcije s seznama v delu B Priloge X, lahko te še naprej oproščajo pod pogoji, ki so takrat veljali v vsaki od zadevnih držav članic.
Article 372
Člen 372
Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction laid down in the first paragraph of Article 179 may continue to apply those provisions.
Države članice, ki so 1. januarja 1978 uporabljale določbe, ki odstopajo od načela takojšnjega odbitka iz prvega odstavka člena 179, lahko te še naprej uporabljajo.
Article 373
Člen 373
Member States which, at 1 January 1978, applied provisions derogating from Article 28 or from point (c) of the first paragraph of Article 79 may continue to apply those provisions.
Države članice, ki so 1. januarja 1978 uporabljale določbe, ki odstopajo od člena 28 in točke (c) prvega odstavka člena 79, lahko te še naprej uporabljajo.
Article 374
Člen 374
By way of derogation from Articles 169 and 309, Member States which, at 1 January 1978, exempted, without deductibility of the VAT paid at the preceding stage, the services of travel agents, as referred to in Article 309, may continue to exempt those services.
Z odstopanjem od členov 169 in 309 države članice, ki so 1. januarja 1978 oprostile storitve potovalnih agentov iz člena 309 brez pravice do odbitka DDV, plačanega v predhodni fazi, lahko te še naprej oproščajo.
That derogation shall apply also in respect of travel agents acting in the name and on behalf of the traveller.
To odstopanje se uporablja tudi za potovalne agente, ki delujejo v potnikovem imenu in za njegov račun.
Derogations for States which acceded to the Community after 1 January 1978
Odstopanja za države, ki so Skupnosti pristopile po 1. januarju 1978
Article 375
Člen 375
Greece may continue to exempt the transactions listed in points (2), (8), (9), (11) and (12) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1987.
Grčija lahko še naprej oprošča transakcije iz točk (2), (8), (9), (11) in (12) dela B Priloge X pod pogoji, ki so v tej državi članici veljali 1. januarja 1987.
Article 376
Člen 376
Spain may continue to exempt the supply of services performed by authors, listed in point (2) of Annex X, Part B, and the transactions listed in points (11) and (12) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1993.
Španija lahko še naprej oprošča storitve avtorjev iz točke (2) dela B Priloge X in transakcije iz točk (11) in (12) dela B Priloge X pod pogoji, ki so v tej državi članici veljali 1. januarja 1993.
Article 377
Člen 377
Portugal may continue to exempt the transactions listed in points (2), (4), (7), (9), (10) and (13) of Annex X, Part B, in accordance with the conditions applying in that Member State on 1 January 1989.
Portugalska lahko še naprej oprošča transakcije iz točk (2), (4), (7), (9), (10) in (13) dela B Priloge X pod pogoji, ki so v tej državi članici veljali 1. januarja 1989.
Article 378
Člen 378
Austria may continue to tax the transactions listed in point (2) of Annex X, Part A.
Avstrija lahko še naprej obdavčuje transakcije iz dela A Priloge X, točke (2).
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994, Austria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
Dokler se iste oprostitve uporabljajo v eni od držav članic, ki je bila članica Skupnosti 31. decembra 1994, lahko Avstrija pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča naslednje transakcije:
the transactions listed in points (5) and (9) of Annex X, Part B;
transakcije, naštete v točkah (5) in (9) dela B Priloge X;
with deductibility of the VAT paid at the preceding stage, all parts of international passenger transport operations, carried out by air, sea or inland waterway, other than passenger transport operations on Lake Constance.
s pravico do odbitka DDV, plačanega v predhodni fazi, vse dele mednarodnega potniškega letalskega in pomorskega prometa ter prometa po notranjih plovnih poteh, razen potniškega prometa na Bodenskem jezeru.
Article 379
Člen 379
Finland may continue to tax the transactions listed in point (2) of Annex X, Part A, for as long as the same transactions are taxed in any of the Member States which were members of the Community on 31 December 1994.
Finska lahko še naprej obdavčuje transakcije iz točke (2) dela A Priloge X, dokler se te transakcije obdavčujejo v eni od držav članic, ki je bila članica Skupnosti 31. decembra 1994.
Finland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (5), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.
Finska lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča storitve avtorjev, umetnikov in nastopajočih izvajalcev iz točke (2) dela B Priloge X in transakcije iz točk (5), (9) in (10) dela B Priloge X, dokler se iste oprostitve uporabljajo v eni od držav članic, ki je bila članica Skupnosti 31. decembra 1994.
Article 380
Člen 380
Sweden may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the supply of services by authors, artists and performers, listed in point (2) of Annex X, Part B, and the transactions listed in points (1), (9) and (10) of Annex X, Part B, for as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994.
Švedska lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča storitve avtorjev, umetnikov in nastopajočih izvajalcev iz točke (2) dela B Priloge X in transakcije iz točk (1), (9) in (10) dela B Priloge X, dokler se iste oprostitve uporabljajo v eni od držav članic, ki je bila članica Skupnosti 31. decembra 1994.
Article 381
Člen 381
The Czech Republic may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Češka lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 382
Člen 382
Estonia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Estonija lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 383
Člen 383
Cyprus may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
Ciper lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča naslednje transakcije:
the supply of building land referred to in point (9) of Annex X, Part B, until 31 December 2007;
dobavo gradbenih zemljišč iz točke (9) dela B Priloge X, in sicer do 31. decembra 2007;
the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 384
Člen 384
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
Dokler se iste oprostitve uporabljajo v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004, lahko Latvija pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča naslednje transakcije:
the supply of services by authors, artists and performers, as referred to in point (2) of Annex X, Part B;
storitve, ki jih opravljajo avtorji, umetniki in nastopajoči izvajalci iz točke 2 dela B Priloge X;
the international transport of passengers, as referred to in point (10) of Annex X, Part B.
mednarodni prevoz potnikov iz točke (10) dela B Priloge X.
Article 385
Člen 385
Lithuania may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Litva lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 386
Člen 386
Hungary may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Madžarska lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 387
Člen 387
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
Dokler se iste oprostitve uporabljajo v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004, lahko Malta pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča naslednje transakcije:
without deductibility of the VAT paid at the preceding stage, the supply of water by a body governed by public law, as referred to in point (8) of Annex X, Part B;
brez pravice do odbitka DDV, plačanega v predhodni fazi, oskrbo z vodo, ki jo zagotavljajo javni organi, iz točke (8) dela B Priloge X;
without deductibility of the VAT paid at the preceding stage, the supply of buildings and building land, as referred to in point (9) of Annex X, Part B;
brez pravice do odbitka DDV, plačanega v predhodni fazi, dobave objektov in gradbenih zemljišč iz točke (9) dela B Priloge X;
with deductibility of the VAT paid at the preceding stage, inland passenger transport, international passenger transport and domestic inter-island sea passenger transport, as referred to in point (10) of Annex X, Part B.
s pravico do odbitka DDV, plačanega v predhodni fazi, notranji prevoz potnikov, mednarodni prevoz potnikov in notranji pomorski prevoz potnikov med otoki iz točke (10) dela B Priloge X.
Article 388
Člen 388