natgillin/translations-raw huggingface dataset:
Member States shall apply Article 58(b) to telecommunications services supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
Države članice uporabljajo člen 58(b) v primeru telekomunikacijskih storitev, ki jih za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici, opravlja davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni.
Until 31 December 2006, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
Do 31. decembra 2006 države članice uporabljajo člen 58(b) v primeru storitev radijskega in televizijskega oddajanja iz točke (j) člena 56(1), ki jih davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni, opravlja za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici.
Place of importation of goods
Kraj uvoza blaga
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.
Kraj uvoza blaga je država članica, na ozemlju katere se nahaja blago, ko se vnese v Skupnost.
By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
Z odstopanjem od člena 60, kadar je za blago, ki ni v prostem prometu, pri vnosu v Skupnost začet eden od postopkov ali transakcij iz člena 156 ali postopek začasnega uvoza, s popolno oprostitvijo uvoznih dajatev, ali zunanji tranzitni postopek, je kraj uvoza takega blaga v državi članici, na ozemlju katere se ti postopki ali transakcije končajo.
Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
Podobno, kadar se za blago, ki je v prostem prometu, ob vnosu v Skupnost začne eden od postopkov ali transakcij iz členov 276 in 277, je kraj uvoza država članica, na ozemlju katere se ti postopki ali transakcije končajo.
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
OBDAVČLJIVI DOGODEK IN OBVEZNOST OBRAČUNA DDV
‘chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;
je „obdavčljivi dogodek“ dogodek, s katerim so izpolnjeni pravni pogoji, potrebni za nastanek obveznosti obračuna DDV;
VAT shall become ‘chargeable’ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.
„obveznost obračuna“ DDV nastane v trenutku, ko ima davčni organ po zakonu pravico zahtevati davek od osebe, ki ga je dolžna plačati, četudi se plačilo lahko odloži.
Supply of goods or services
Dobava blaga in opravljanje storitev
The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.
Obdavčljivi dogodek in s tem obveznost obračuna DDV nastane, ko je blago dobavljeno ali so storitve opravljene.
Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of goods for a certain period or the sale of goods on deferred terms, as referred to in point (b) of Article 14(2), or the supply of services shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate.
Če se izdajajo zaporedni računi ali izvršijo zaporedna plačila, se dobava blaga, razen tiste, ki predstavlja najem blaga za določeno obdobje ali prodajo blaga z odloženim plačilom iz točke (b) člena 14(2), ali opravljanje storitev šteje za zaključeno v trenutku, ko poteče obdobje, na katerega se taki računi ali plačila nanašajo.
Member States may provide that, in certain cases, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.
Države članice lahko v določenih primerih določijo, da se šteje, da so bile nepretrgane dobave blaga in storitev, ki se opravljajo v daljšem časovnem obdobju končane najmanj v roku enega leta.
Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received.
Če je plačilo izvršeno pred opravljeno dobavo blaga ali preden so storitve opravljene, nastane obveznost obračuna DDV v trenutku prejema plačila in od prejetega zneska.
By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:
Z odstopanjem od členov 63, 64 in 65 lahko države članice določijo, da obveznost obračuna DDV za določene transakcije ali za določene kategorije davčnih zavezancev nastane v enem od naslednjih trenutkov:
no later than the time the invoice is issued;
najkasneje ob izdaji računa;
no later than the time the payment is received;
najkasneje ob prejemu plačila;
where an invoice is not issued, or is issued late, within a specified period from the date of the chargeable event.
če račun ni izdan ali je izdan kasneje, v določenem obdobju od datuma obdavčljivega dogodka.
Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.
Če je pod pogoji iz člena 138 blago, odposlano ali odpeljano v državo članico, ki ni država, v kateri se odpošiljanje ali prevoz blaga začne, dobavljeno z oprostitvijo DDV, ali če davčni zavezanec za namene svojega podjetja blago prenese v drugo državo članico z oprostitvijo DDV, nastane obveznost obračuna DDV 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
By way of derogation from paragraph 1, VAT shall become chargeable on issue of the invoice provided for in Article 220, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.
Z odstopanjem od odstavka 1 obveznost obračuna DDV nastane ob izdaji računa iz člena 220, kadar se ta račun izda pred 15. dnem v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
The chargeable event shall occur when the intra-Community acquisition of goods is made.
Obdavčljivi dogodek nastane v trenutku, ko je opravljena pridobitev blaga znotraj Skupnosti.
The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.
Šteje se, da je pridobitev blaga znotraj Skupnosti opravljena, kadar se za dobavo podobnega blaga šteje, da je bila opravljena na ozemlju zadevne države članice.
In the case of the intra-Community acquisition of goods, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.
Za pridobitev blaga znotraj Skupnosti obveznost obračuna DDV nastane 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
The chargeable event shall occur and VAT shall become chargeable when the goods are imported.
Obdavčljivi dogodek in s tem obveznost obračuna DDV nastane, ko je blago uvoženo.
Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations.
Če je za blago pri vnosu v Skupnost začet eden od postopkov ali transakcij iz členov 156, 276 in 277 ali postopek začasnega uvoza s popolno oprostitvijo uvoznih dajatev ali zunanji tranzitni postopek, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta šele v trenutku, ko se za to blago ti postopki ali transakcije končajo.
However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable.
Vendar, če je uvoženo blago zavezano carini, kmetijskim prelevmanom ali dajatvam z enakim učinkom, določenih v okviru skupne politike, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta v trenutku nastanka obdavčljivega dogodka in obveznosti obračuna teh dajatev.
Where imported goods are not subject to any of the duties referred to in the second subparagraph of paragraph 1, Member States shall, as regards the chargeable event and the moment when VAT becomes chargeable, apply the provisions in force governing customs duties.
Če uvoženo blago ni zavezano nobenim dajatvam iz drugega pododstavka odstavka 1, države članice glede obdavčljivega dogodka in trenutka nastanka obveznosti obračuna DDV uporabljajo določbe, ki se uporabljajo za obračun carine.
IMPORTATION OF GOODS
Opredelitev
For the purposes of this Directive, ‘open market value’ shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.
Za namene te direktive pomeni „tržna vrednost“ celoten znesek, ki bi ga pridobitelj ali prejemnik v prodajni fazi pridobitve zadevnega blaga ali opravljene storitve in pod pogoji lojalne konkurence, moral plačati neodvisnemu dobavitelju ali ponudniku na ozemlju države članice, v kateri je transakcija obdavčljiva, da bi si v tem trenutku zagotovil zadevno blago ali storitve.
Where no comparable supply of goods or services can be ascertained, ‘open market value’ shall mean the following:
Če ni mogoče ugotoviti primerljive dobave blaga ali opravljanja storitev, pomeni „tržna vrednost“ naslednje:
in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply;
v zvezi z blagom znesek, ki ni manjši od nabavne cene blaga ali podobnega blaga ali – če ni nabavne cene – od lastne cene, ki se določi v trenutku dobave;
in respect of services, an amount that is not less than the full cost to the taxable person of providing the service.
v zvezi s storitvami pomeni znesek, ki ni manjši od celotnih stroškov, ki jih mora davčni zavezanec plačati za opravljene storitve.
In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.
Pri dobavah blaga in opravljanju storitev, razen tistih iz členov 74 do 77, davčna osnova zajema vse, kar predstavlja plačilo, ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od pridobitelja, prejemnika ali tretje osebe za te dobave, vključno s subvencijami, ki so neposredno povezane s ceno takšnih dobav.
Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his successors, when his taxable economic activity ceases, as referred to in Articles 16 and 18, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time when the application, disposal or retention takes place.
Če davčni zavezanec uporabi ali razpolaga z blagom, ki je del poslovnih sredstev podjetja oziroma davčni zavezanec ali njegovi pravni nasledniki obdržijo blago po prenehanju opravljanja njegove obdavčljive ekonomske dejavnosti, kot je opredeljeno v členih 16 in 18, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku uporabe, razpolaganja ali zadržanja.
In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.
Pri opravljanju storitev iz člena 26, ki vključujejo uporabo blaga, ki je del poslovnih sredstev podjetja, za zasebno rabo in pri storitvah, ki se opravijo brezplačno, davčno osnovo sestavljajo celotni stroški davčnega zavezanca za opravljene storitve.
In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the transfer takes place.
Pri dobavah blaga, ki vključujejo prenos blaga v drugo državo članico, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali, ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku prenosa.
In respect of the supply by a taxable person of a service for the purposes of his business, as referred to in Article 27, the taxable amount shall be the open market value of the service supplied.
Pri storitvah, ki jih davčni zavezanec opravi za namene svojega podjetja, opredeljenih v členu 27, davčno osnovo sestavlja tržna vrednost opravljene storitve.
The taxable amount shall include the following factors:
Davčna osnova vključuje naslednje elemente:
taxes, duties, levies and charges, excluding the VAT itself;
davke, dajatve, prelevmane in takse, razen DDV;
incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.
postranske stroške, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki jih dobavitelj zaračuna pridobitelju ali prejemniku.
For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.
Za namene točke b) prvega odstavka lahko države članice stroške, ki so predmet posebnega dogovora, štejejo za postranske stroške.
The taxable amount shall not include the following factors:
Davčna osnova ne vključuje naslednjih elementov:
price reductions by way of discount for early payment;
znižanja cen zaradi popusta za predčasno plačilo;
price discounts and rebates granted to the customer and obtained by him at the time of the supply;
popustov na ceno in rabatov, odobrenih pridobitelju ali prejemniku in obračunanih v trenutku, ko je bila izvršena dobava;
amounts received by a taxable person from the customer, as repayment of expenditure incurred in the name and on behalf of the customer, and entered in his books in a suspense account.
zneskov, ki jih davčni zavezanec prejme od svojega pridobitelja ali prejemnika kot povračilo za izdatke, ki jih je plačal v imenu in za račun pridobitelja ali prejemnika in ki jih je v svojih knjigah knjižil na prehodnem kontu.
The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged.
Davčni zavezanec mora predložiti dokazilo o dejanskem znesku izdatkov iz točke (c) prvega odstavka in ne sme odbiti DDV, ki je bil lahko obračunan.
In order to prevent tax evasion or avoidance, Member States may in any of the following cases take measures to ensure that, in respect of the supply of goods or services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State, the taxable amount is to be the open market value:
Da se prepreči davčna utaja ali izogibanje plačilu davka, lahko države članice sprejmejo ukrepe, s katerimi zagotovijo, da je glede dobave blaga ali opravljanja storitev, v primerih, ko med dobavitelji ali ponudniki in prejemniki obstajajo družinske ali druge tesne osebne vezi, upravne, lastniške, članske, finančne ali pravne vezi, kakor jih opredeljuje država članica, davčna osnova enaka tržni vrednosti, to lahko storijo v naslednjih primerih:
where the consideration is lower than the open market value and the recipient of the supply does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177;
ko je plačilo nižje od tržne vrednosti in naročnik dobave nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177;
where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177 and the supply is subject to an exemption under Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) or Articles 380 to 390;
ko je plačilo nižje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177 ter za dobavo velja oprostitev po členih 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) ali členih 380 do 390;
where the consideration is higher than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177.
ko je plačilo višje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177.
For the purposes of the first subparagraph, legal ties may include the relationship between an employer and employee or the employee's family, or any other closely connected persons.
Za namene prvega pododstavka lahko pravne vezi vključujejo tudi odnos med delodajalcem in zaposlenim, družino zaposlenega ali drugimi osebami, tesno povezanimi z zaposlenim.
Where Member States exercise the option provided for in paragraph 1, they may restrict the categories of suppliers or recipients to whom the measures shall apply.
Če uporabijo možnost iz odstavka 1, lahko države članice opredelijo kategorije dobaviteljev, izvajalcev, pridobiteljev ali prejemnikov za katere se ukrepi uporabljajo.
Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27 (1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.
Države članice obvestijo Odbor za DDV o nacionalnih ukrepih, sprejetih ob uporabi odstavka 1, če to niso ukrepi, ki jih je odobril Svet pred 13. avgustom 2006 v skladu s členom 27(1) do (4) Direktive 77/388/EGS in so zadržane na podlagi odstavka 1 tega člena.
Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may, if they avail themselves of the option under Article 89, provide that in respect of the supply of works of art, as referred to in Article 103(2), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.
Države članice, ki 1. januarja 1993 niso izrabile možnosti uporabe nižje stopnje v skladu s členom 98, lahko, kadar uporabijo možnost iz člena 89, za dobave umetniških predmetov iz člena 103(2) določijo, da je davčna osnova enaka delu zneska, ki se določi v skladu s členi 73, 74, 76, 78 in 79.
The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due is equal to at least 5 % of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.
Del iz prvega odstavka se določi tako, da je DDV, ki ga je tako treba plačati, enak najmanj 5 % zneska, ki se določi v skladu s členi 73, 74, 76, 78 in 79.
Member States may provide that, in respect of the supply of goods and services, the taxable amount is to include the value of exempt investment gold within the meaning of Article 346, which has been provided by the customer to be used as basis for working and which as a result, loses its VAT exempt investment gold status when such goods and services are supplied.
Države članice lahko določijo, da davčna osnova za dobavljeno blago ali opravljene storitve vključuje vrednost oproščenega investicijskega zlata v smislu člena 346, ki ga zagotovi pridobitelj ali prejemnik kot osnovo za obdelavo in ki ob dobavi tega blaga ali opravljeni storitvi izgubi status investicijskega zlata, oproščenega DDV.
The value to be used is the open market value of the investment gold at the time that those goods and services are supplied.
Vrednost, ki se uporabi, je tržna vrednost investicijskega zlata v trenutku dobave tega blaga ali opravljanja teh storitev.
In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 1 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned.
Pri pridobitvi blaga znotraj Skupnosti se davčna osnova določi na podlagi istih elementov, kot se uporabljajo v skladu s poglavjem 1 za določitev davčne osnove za dobave enakega blaga na ozemlju zadevne države članice.
In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.
Pri transakcijah, ki se obravnavajo kot pridobitve blaga znotraj Skupnosti iz členov 21 in 22, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku dobave.
Member States shall take the measures necessary to ensure that the excise duty due from or paid by the person making the intra-Community acquisition of a product subject to excise duty is included in the taxable amount in accordance with point (a) of the first paragraph of Article 78.
Države članice sprejmejo potrebne ukrepe, da se trošarina, ki jo je dolžna ali jo je plačala oseba, ki je znotraj Skupnosti pridobila trošarinski izdelek, vključi v davčno osnovo v skladu s točko (a) prvega odstavka člena 78.