natgillin/translations-raw huggingface dataset:
Transactions made, in accordance with the conditions laid down in Article 306, by the travel agent in respect of a journey shall be regarded as a single service supplied by the travel agent to the traveller.
Transakcije, ki jih pod pogoji iz člena 306 opravi potovalna agencija v zvezi s potovanjem, se obravnavajo za enotno storitev potovalne agencije potniku.
The single service shall be taxable in the Member State in which the travel agent has established his business or has a fixed establishment from which the travel agent has carried out the supply of services.
Enotna storitev je obdavčljiva v državi članici, v kateri ima potovalna agencija sedež svoje dejavnosti ali ima stalno poslovno enoto, iz katere je potovalna agencija opravila storitve.
The taxable amount and the price exclusive of VAT, within the meaning of point (8) of Article 226, in respect of the single service provided by the travel agent shall be the travel agent's margin, that is to say, the difference between the total amount, exclusive of VAT, to be paid by the traveller and the actual cost to the travel agent of supplies of goods or services provided by other taxable persons, where those transactions are for the direct benefit of the traveller.
Davčna osnova in cena brez DDV v smislu točke 8 člena 226 glede enotne storitve, ki jo opravi potovalna agencija, je marža potovalne agencije, kar pomeni razliko med celotnim zneskom, brez DDV, ki ga plača potnik, in dejanskimi stroški potovalne agencije za dobave blaga in storitev, ki jih opravljano drugi davčni zavezanci, če so te transakcije v neposredno korist potnika.
If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the supply of services carried out by the travel agent shall be treated as an intermediary activity exempted pursuant to Article 153.
Če so transakcije, ki jih za potovalno agencijo opravijo drugi davčni zavezanci, opravljene zunaj Skupnosti, se opravljanje storitev potovalne agencije obravnava kot oproščena dejavnost posredovanja v skladu s členom 153.
If the transactions are performed both inside and outside the Community, only that part of the travel agent's service relating to transactions outside the Community may be exempted.
Če so transakcije iz odstavka 1 opravljene znotraj Skupnosti pa tudi zunaj nje, je lahko oproščen samo tisti del storitve potovalne agencije, ki se nanaša na transakcije zunaj Skupnosti.
VAT charged to the travel agent by other taxable persons in respect of transactions which are referred to in Article 307 and which are for the direct benefit of the traveller shall not be deductible or refundable in any Member State.
DDV, ki ga potovalni agenciji zaračunajo drugi davčni zavezanci za transakcije, opisane v členu 307, in so v neposredno korist potnika, nima pravice do odbitka ali vračila v kateri koli državi članici.
Special arrangements for second-hand goods, works of art, collectors' items and antiques
Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine
For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
Za namene tega poglavja in brez vpliva na druge določbe Skupnosti imajo posamezni izrazi naslednji pomen:
‘second-hand goods’ means movable tangible property that is suitable for further use as it is or after repair, other than works of art, collectors' items or antiques and other than precious metals or precious stones as defined by the Member States;
„rabljeno blago“ pomeni premične stvari, ki so primerne za nadaljnjo uporabo takšne kot so, ali po popravilu, razen umetniških predmetov, zbirk ali starin in razen plemenitih kovin ali dragega kamenja, kot določijo države članice;
‘works of art’ means the objects listed in Annex IX, Part A;
„umetniški predmeti“ pomenijo predmete iz dela A Priloge IX;
‘collectors' items’ means the objects listed in Annex IX, Part B;
„zbirke“ pomenijo predmete iz dela B Priloge IX;
‘antiques’ means the objects listed in Annex IX, Part C;
„starine“ pomenijo predmete iz dela C Priloge IX;
‘taxable dealer’ means any taxable person who, in the course of his economic activity and with a view to resale, purchases, or applies for the purposes of his business, or imports, second-hand goods, works of art, collectors' items or antiques, whether that taxable person is acting for himself or on behalf of another person pursuant to a contract under which commission is payable on purchase or sale;
„obdavčljivi preprodajalec“ pomeni vsakega davčnega zavezanca, ki v okviru svoje ekonomske dejavnosti kupuje ali pridobiva za svoje podjetje ali uvaža z namenom nadaljnje prodaje rabljeno blago in/ali umetniške predmete, zbirke ali starine, ne glede na to, ali ta davčni zavezanec deluje v svojem imenu ali za račun druge osebe v skladu s pogodbo, na podlagi katere se plača provizija na nakup ali prodajo;
‘organiser of a sale by public auction’ means any taxable person who, in the course of his economic activity, offers goods for sale by public auction with a view to handing them over to the highest bidder;
„organizator prodaje na javni dražbi“ pomeni kateregakoli davčnega zavezanca, ki v okviru svoje ekonomske dejavnosti ponuja blago za prodajo na javni dražbi z namenom, da ga izroči najboljšemu ponudniku;
‘principal of an organiser of a sale by public auction’ means any person who transmits goods to an organiser of a sale by public auction pursuant to a contract under which commission is payable on a sale.
„principal organizatorja prodaje na javni dražbi“ pomeni katerokoli osebo, ki izroči blago organizatorju prodaje na javni dražbi po pogodbi, na podlagi katere se plača provizija na prodajo.
Member States need not regard as works of art the objects listed in points (5), (6) or (7) of Annex IX, Part A.
Države članice pa imajo možnost, da za „umetniške predmete“ ne štejejo predmetov iz točk (5), (6) in (7) dela A Priloge IX.
The contract under which commission is payable on a sale, referred to in point (7) of paragraph 1, must provide that the organiser of the sale is to put up the goods for public auction in his own name but on behalf of his principal and that he is to hand over the goods, in his own name but on behalf of his principal, to the highest bidder at the public auction.
Pogodba, na podlagi katere se plača provizija na prodajo, iz točke (7) odstavka 1 mora določati, da organizator prodaje ponudi blago za prodajo na javni dražbi v svojem imenu, toda za račun svojega principala, in izroči blago v svojem imenu, toda za račun svojega principala, najboljšemu ponudniku na javni dražbi.
Special arrangements for taxable dealers
Posebna ureditev za obdavčljive preprodajalce
Margin scheme
Maržna ureditev
For the purposes of this Subsection, the following definitions shall apply:
Pomen izrazov, uporabljenih v tem pododdelku:
‘selling price’ means everything which constitutes the consideration obtained or to be obtained by the taxable dealer from the customer or from a third party, including subsidies directly linked to the transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the customer, but excluding the amounts referred to in Article 79;
„prodajna cena“ pomeni vse, kar predstavlja plačilo, ki ga je ali ga bo obdavčljivi preprodajalec prejel od pridobitelja ali tretje osebe, vključno s subvencijami, neposredno povezanimi s transakcijo, davki, dajatvami, prelevmani in taksami ter postranskimi stroški, kot so provizije, stroški embaliranja, prevoza in zavarovanja, ki jih obdavčljivi preprodajalec zaračuna pridobitelju, razen zneskov iz člena 79;
‘purchase price’ means everything which constitutes the consideration, for the purposes of point (1), obtained or to be obtained from the taxable dealer by his supplier.
„nabavna cena“ pomeni vse, kar predstavlja plačilo, opredeljeno v točki (1), ki ga je ali ga bo prejel dobavitelj od obdavčljivega preprodajalca.
In respect of the supply of second-hand goods, works of art, collectors' items or antiques carried out by taxable dealers, Member States shall apply a special scheme for taxing the profit margin made by the taxable dealer, in accordance with the provisions of this Subsection.
Države članice za obdavčitev dobav rabljenega blaga, umetniških predmetov, zbirk ali starin, ki jih opravijo obdavčljivi preprodajalci, uporabljajo posebno ureditev, po kateri se obdavčuje razlika v ceni, ki jo doseže obdavčljiv preprodajalec v skladu z določbami tega pododdelka.
Pending introduction of the definitive arrangements referred to in Article 402, the scheme referred to in paragraph 1 of this Article shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
Do vzpostavitve dokončne ureditve iz člena 402 se ureditev iz odstavka 1 tega člena ne uporablja za dobavo novih prevoznih sredstev, opravljeno v skladu s pogoji iz člena 138(1) in (2)(a).
The margin scheme shall apply to the supply by a taxable dealer of second-hand goods, works of art, collectors' items or antiques where those goods have been supplied to him within the Community by one of the following persons:
Maržna ureditev se uporablja za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, ki jih opravi obdavčljivi preprodajalec, če mu to blago v Skupnosti dobavi ena od naslednjih oseb:
a non-taxable person;
oseba, ki ni davčni zavezanec;
another taxable person, in so far as the supply of goods by that other taxable person is exempt pursuant to Article 136;
drug davčni zavezanec, kolikor je dobava blaga, ki jo opravi ta drug davčni zavezanec, oproščena v skladu s členom 136;
another taxable person, in so far as the supply of goods by that other taxable person is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;
drug davčni zavezanec, kolikor dobava blaga, ki jo opravi ta drug davčni zavezanec, izpolnjuje pogoje za oprostitev za mala podjetja iz členov 282 do 292 in vključuje osnovna sredstva;
another taxable dealer, in so far as VAT has been applied to the supply of goods by that other taxable dealer in accordance with this margin scheme.
drug obdavčljiv preprodajalec, kolikor je bila dobava blaga, ki jo opravi ta drug obdavčljiv preprodajalec, obdavčena z DDV po tej maržni ureditvi.
The taxable amount in respect of the supply of goods as referred to in Article 314 shall be the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin.
Davčna osnova za dobave blaga iz člena 314 je razlika v ceni, ki jo doseže obdavčljivi preprodajalec, zmanjšana za znesek DDV, ki se nanaša na razliko v ceni.
The profit margin of the taxable dealer shall be equal to the difference between the selling price charged by the taxable dealer for the goods and the purchase price.
Razlika v ceni obdavčljivega preprodajalca je enaka razliki med prodajno ceno, ki jo zaračuna obdavčljivi preprodajalec za blago, in nabavno ceno.
Member States shall grant taxable dealers the right to opt for application of the margin scheme to the following transactions:
Države članice omogočijo obdavčljivim preprodajalcem uporabo maržne ureditve za naslednje transakcije:
the supply of works of art, collectors' items or antiques, which the taxable dealer has imported himself;
dobavo umetniških predmetov, zbirk ali starin, ki jih obdavčljivi preprodajalci uvozijo sami;
the supply of works of art supplied to the taxable dealer by their creators or their successors in title;
dobavo umetniških predmetov, ki jo za obdavčljive preprodajalce opravijo avtorji ali njihovi pravni nasledniki;
the supply of works of art supplied to the taxable dealer by a taxable person other than a taxable dealer where the reduced rate has been applied to that supply pursuant to Article 103.
dobavo umetniških predmetov obdavčljivemu preprodajalcu, ki jo opravi davčni zavezanec, razen obdavčljivi preprodajalec, če je bila dobava obdavčena z nižjo stopnjo na podlagi člena 103.
Member States shall lay down the detailed rules for exercise of the option provided for in paragraph 1, which shall in any event cover a period of at least two calendar years.
Države članice določijo natančnejša pravila za izvajanje možnosti iz odstavka 1, ki se v vsakem primeru izvaja v obdobju najmanj dveh koledarskih let.
If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315.
Če obdavčljivi preprodajalec uporablja možnost iz člena 316, se davčna osnova določi v skladu s členom 315.
In respect of the supply of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in calculating the profit margin shall be equal to the taxable amount on importation, determined in accordance with Articles 85 to 89, plus the VAT due or paid on importation.
Za dobave umetniških predmetov, zbirk ali starin, ki jih obdavčljivi preprodajalec uvozi sam, je nabavna cena, ki se upošteva pri izračunu dosežene razlike v ceni, enaka davčni osnovi pri uvozu, določeni v skladu s členi 85 do 89, povečani za DDV, ki ga je dolžan plačati ali ga je plačal pri uvozu.
In order to simplify the procedure for collecting the tax and after consulting the VAT Committee, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount in respect of supplies of goods subject to the margin scheme is to be determined for each tax period during which the taxable dealer must submit the VAT return referred to in Article 250.
Zaradi poenostavitve postopka obračunavanja davka in po posvetovanju z odborom za DDV lahko za določene transakcije ali določene kategorije obdavčljivih preprodajalcev države članice določijo, da se davčna osnova za dobave blaga po maržni ureditvi določi za vsako davčno obdobje, v katerem mora obdavčljivi preprodajalec predložiti obračun DDV iz člena 250.
In the event that such provision is made in accordance with the first subparagraph, the taxable amount in respect of supplies of goods to which the same rate of VAT is applied shall be the total profit margin made by the taxable dealer less the amount of VAT relating to that margin.
V primeru iz prvega pododstavka je davčna osnova za dobavo blaga, za katerega se uporablja ista stopnja DDV, celotna razlika, ki jo doseže obdavčljivi preprodajalec, zmanjšana za znesek DDV, ki se nanaša na to razliko.
The total profit margin shall be equal to the difference between the following two amounts:
Celotna razlika je enaka razliki med obema naslednjima zneskoma:
the total value of supplies of goods subject to the margin scheme and carried out by the taxable dealer during the tax period covered by the return, that is to say, the total of the selling prices;
skupnim zneskom dobav blaga po maržni ureditvi, ki jih obdavčljivi preprodajalec opravi v davčnem obdobju, na katerega se obračun nanaša, tj. skupnim zneskom prodajnih cen;
the total value of purchases of goods, as referred to in Article 314, effected by the taxable dealer during the tax period covered by the return, that is to say, the total of the purchase prices.
skupnim zneskom nabav blaga iz člena 314, ki jih opravi obdavčljivi preprodajalec v davčnem obdobju, na katerega se obračun nanaša, tj. skupnim zneskom nabavnih cen.
Member States shall take the measures necessary to ensure that the taxable dealers referred to in paragraph 1 do not enjoy unjustified advantage or sustain unjustified harm.
Države članice sprejmejo potrebne ukrepe za zagotovitev, da davčni zavezanci iz odstavka 1 ne uživajo neupravičenih ugodnosti ali nimajo neupravičene izgube.
The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.
Obdavčljivi preprodajalec lahko uporablja splošno ureditev DDV za vsako dobavo, za katero velja maržna ureditev.
Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art, a collectors' item or an antique which he has imported himself, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid on the import.
Če obdavčljivi preprodajalec uporablja splošno ureditev DDV za dobavo umetniškega predmeta, zbirateljskega predmeta ali starine, ki jo je sam uvozil, ima pravico, da od DDV, ki ga je dolžan plačati, odbije DDV, ki ga je dolžan ali ga je plačal pri uvozu tega blaga.
Where the taxable dealer applies the normal VAT arrangements to the supply of a work of art supplied to him by its creator, or the creator's successors in title, or by a taxable person other than a taxable dealer, he shall be entitled to deduct from the VAT for which he is liable the VAT due or paid in respect of the work of art supplied to him.
Če obdavčljivi preprodajalec uporablja splošno ureditev DDV za dobavo umetniškega predmeta, ki mu ga dobavi avtor ali njegov pravni naslednik ali davčni zavezanec, ki ni obdavčljivi preprodajalec, ima pravico, da od zneska svoje davčne obveznosti odbije DDV, ki ga je dolžan ali ga je plačal za umetniški predmet, ki mu je bil dobavljen.
A right of deduction shall arise at the time when the VAT due on the supply in respect of which the taxable dealer opts for application of the normal VAT arrangements becomes chargeable.
Pravica do odbitka nastane, ko nastane obveznost za obračun davka od dobave, za katero se obdavčljivi preprodajalec odloči uporabiti splošno ureditev DDV.
If carried out in accordance with the conditions specified in Articles 146, 147, 148 or 151, the supply of second-hand goods, works of art, collectors' items or antiques subject to the margin scheme shall be exempt.
Kadar se dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, za katere velja maržna ureditev, opravijo pod pogoji iz členov 146, 147, 148 ali 151 so te dobave oproščene plačila davka.
In so far as goods are used for the purpose of supplies carried out by him and subject to the margin scheme, the taxable dealer may not deduct the following from the VAT for which he is liable:
Če se za dobave blaga, ki jih opravi obdavčljivi preprodajalec, uporablja maržna ureditev, obdavčljivi preprodajalec od DDV, ki ga je dolžan plačati, ne sme odbiti naslednjih zneskov:
the VAT due or paid in respect of works of art, collectors' items or antiques which he has imported himself;
DDV, ki ga je dolžan ali ga je plačal za umetniške predmete, zbirke ali starine, ki jih je sam uvozil;
the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by their creator or by the creator's successors in title;
DDV, ki ga je dolžan ali ga je plačal za umetniške predmete, ki so mu jih ali naj bi mu jih dobavili avtorji ali njihovi pravni nasledniki;
the VAT due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.
DDV, ki ga je dolžan ali ga je plačal za umetniške predmete, ki mu jih je ali naj bi mu jih dobavil davčni zavezanec, ki ni obdavčljivi preprodajalec.
Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the margin scheme.
Davčni zavezanec od davka, ki ga je dolžan plačati, ne sme odbiti DDV, ki ga je dolžan ali ga je plačal za blago, ki ga je ali naj bi ga prejel od obdavčljivega preprodajalca, kolikor se za dobave tega blaga, ki jih opravi obdavčljivi preprodajalec, uporablja maržna ureditev.
Where the taxable dealer applies both the normal VAT arrangements and the margin scheme, he must show separately in his accounts the transactions falling under each of those arrangements, in accordance with the rules laid down by the Member States.
Obdavčljivi preprodajalec, ki uporablja splošno ureditev DDV in maržno ureditev, mora v svojih poslovnih knjigah ločeno izkazovati transakcije za vsako ureditev posebej, v skladu s pravili, ki jih določijo države članice.
The taxable dealer may not enter separately on the invoices which he issues the VAT relating to supplies of goods to which he applies the margin scheme.
Obdavčljivi preprodajalec na računih, ki jih izdaja, ne sme posebej izkazati DDV od dobav blaga, za katere uporablja maržno ureditev.
Transitional arrangements for second-hand means of transport
Prehodna ureditev za rabljena prevozna sredstva
Article 326
Člen 326
Member States which, at 31 December 1992, were applying special tax arrangements other than the margin scheme to the supply by taxable dealers of second-hand means of transport may, pending introduction of the definitive arrangements referred to in Article 402, continue to apply those arrangements in so far as they comply with, or are adjusted to comply with, the conditions laid down in this Subsection.
Države članice, ki so 31. decembra 1992 uporabljale posebno ureditev obdavčevanja, razen maržne ureditve, za dobave rabljenih prevoznih sredstev, ki jih opravijo obdavčljivi preprodajalci, lahko do uvedbe dokončne ureditve iz člena 402 še naprej uporabljajo to ureditev, če izpolnjuje ali je prilagojena tako, da izpolnjuje pogoje iz tega pododdelka.
Denmark is authorised to introduce tax arrangements as referred to in the first paragraph.
Danska ima pravico uvesti posebno ureditev iz prvega odstavka.
Article 327
Člen 327
These transitional arrangements shall apply to supplies of second-hand means of transport carried out by taxable dealers, and subject to the margin scheme.
Ta prehodna ureditev se uporablja za dobave rabljenih prevoznih sredstev, ki jih opravijo obdavčljivi preprodajalci in za katere velja maržna ureditev.
These transitional arrangements shall not apply to the supply of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
Ta prehodna ureditev se ne uporablja za dobave novih prevoznih sredstev, ki se opravijo pod pogoji iz člena 138(1) in (2)(a).
For the purposes of paragraph 1, the land vehicles, vessels and aircraft referred to in point (a) of Article 2(2) shall be regarded as ‘second-hand means of transport’ where they are second-hand goods which do not meet the conditions necessary to be regarded as new means of transport.
Za namene iz odstavka 1 za „rabljena prevozna sredstva“ štejejo motorna kopenska vozila, plovila in zrakoplovi iz točke (a) člena 2(2), ko gre za rabljeno blago, ki ne izpolnjuje pogojev, da bi štelo za nova prevozna sredstva.
Article 328
Člen 328
The VAT due in respect of each supply referred to in Article 327 shall be equal to the amount of VAT that would have been due if that supply had been subject to the normal VAT arrangements, less the amount of VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport.
Dolgovani DDV za vsako dobavo iz člena 327 je enak znesku davka, ki bi ga bilo treba plačati, če bi se od dobave obračunaval DDV po splošni ureditvi, zmanjšan za znesek DDV, za katerega se šteje, da ga je obdavčljivi preprodajalec vključil v nabavno vrednost prevoznih sredstev.
Article 329
Člen 329
The VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport shall be calculated in accordance with the following method:
DDV, za katerega se šteje, da ga je obdavčljivi preprodajalec vključil v nabavno ceno prevoznih sredstev, se izračuna po naslednji metodi:
the purchase price to be taken into account shall be the purchase price within the meaning of point (2) of Article 312;
nabavna cena, ki se upošteva, je nabavna cena v smislu točke (2) člena 312;
that purchase price paid by the taxable dealer shall be deemed to include the VAT that would have been due if the taxable dealer's supplier had applied the normal VAT arrangements to the supply;
šteje se, da nabavna cena, ki jo plača obdavčljivi preprodajalec, vključuje DDV, ki bi ga bilo treba plačati, če bi dobavitelj, od katerega je preprodajalec prevozno sredstvo prejel, uporabil splošno ureditev DDV;