natgillin/translations-raw huggingface dataset:
Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Države članice določijo natančna pravila za predložitev obračuna DDV pri pridobitvah novih prevoznih sredstev znotraj Skupnosti iz člena 2(1)(b)(ii) in pri pridobitvah trošarinskih izdelkov znotraj Skupnosti iz člena 2(1)(b)(iii).
Member States may require persons who make intra-Community acquisitions of new means of transport as referred to in Article 2(1)(b)(ii), to provide, when submitting the VAT return, all the information needed for VAT to be applied and its application checked by the tax authorities.
Države članice lahko zahtevajo, da osebe, ki opravljajo pridobitve novih prevoznih sredstev znotraj Skupnosti, kot so opredeljena v členu 2(1)(b)(ii), pri predložitvi obračuna DDV zagotovijo vse potrebne podatke za uporabo DDV in nadzor davčnega organa.
Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.
Države članice določijo natančnejša pravila za predložitev obračuna DDV ob uvozu blaga.
Member States may require the taxable person to submit a return showing all the particulars specified in Articles 250 and 251 in respect of all transactions carried out in the preceding year.
Države članice lahko od davčnega zavezanca zahtevajo, da predloži obračun od vseh opravljenih transakcij v predhodnem letu z vsemi podatki iz členov 250 in 251.
That return shall provide all the information necessary for any adjustments.
Ta obračun vsebuje vse podatke, ki so potrebni za morebitne popravke.
Member States shall allow, and may require, the return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Države članice dovolijo in lahko zahtevajo, da se obračun iz odstavka 1 predloži z elektronskimi sredstvi, v skladu s pogoji, ki jih določijo.
Recapitulative statements
Rekapitulacijska poročila
Every taxable person identified for VAT purposes shall submit a recapitulative statement of the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), and of the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisitions referred to in Article 42.
Vsak davčni zavezanec, ki je identificiran za DDV, mora predložiti rekapitulacijsko poročilo o pridobiteljih, identificiranih za DDV, katerim je dobavljal blago pod pogoji iz člena 138(1) in (2)(c), in osebah, identificiranih za namene DDV, katerim je dobavil blago, ki mu je bilo dobavljeno v okviru pridobitev znotraj Skupnosti iz člena 42.
The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the Member States.
Rekapitulacijsko poročilo se sestavi za vsako koledarsko četrtletje v obdobju in v skladu s postopki, ki jih predpišejo države članice.
Member States may, however, provide that recapitulative statements are to be submitted on a monthly basis.
Vendar lahko države članice določijo, da se rekapitulacijska poročila predložijo mesečno.
Member States shall allow, and may require, the recapitulative statements referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Države članice dovolijo in lahko zahtevajo, da se rekapitulacijska poročila iz odstavka 1 predložijo z elektronskimi sredstvi, v skladu s pogoji, ki jih določijo.
The recapitulative statement shall set out the following information:
Rekapitulacijsko poročilo vsebuje naslednje podatke:
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1);
številko, s katero je davčni zavezanec identificiran za DDV v državi članici, v kateri je treba predložiti rekapitulacijsko poročilo, in pod katero je opravil dobave blaga pod pogoji iz člena 138(1);
the VAT identification number of the person acquiring the goods in a Member State other than that in which the recapitulative statement must be submitted and under which the goods were supplied to him;
številko, s katero je vsak pridobitelj identificiran za DDV v drugi državi članici, kakor je tista, v kateri je treba predložiti rekapitulacijsko poročilo, in pod katero ji je bilo blago dobavljeno;
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out a transfer to another Member State, as referred to in Article 138(2)(c), and the number by means of which he is identified in the Member State in which the dispatch or transport ended;
številko, s katero je davčni zavezanec identificiran za DDV v državi članici, v kateri je treba predložiti rekapitulacijsko poročilo, in pod katero je opravil prenos iz člena 138(2)(c) v drugo državo članico, in številko, s katero je identificiran v državi članici, v kateri se odpošiljanje ali prevoz konča;
for each person who acquired goods, the total value of the supplies of goods carried out by the taxable person;
za vsakega pridobitelja, skupno vrednost dobav blaga, ki jih je opravil davčni zavezanec;
in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2)(c), the total value of the supplies, determined in accordance with Article 76;
za dobave v obliki prenosov blaga v drugo državo članico iz člena 138(2)(c), skupno vrednost dobavljenega blaga, določeno v skladu s členom 76;
the amounts of adjustments made pursuant to Article 90.
vrednost popravkov, opravljenih na podlagi člena 90.
The value referred to in point (d) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
Vrednost iz točke (d) odstavka 1 se prijavi za koledarsko četrtletje, v katerem je nastala obveznost obračuna DDV.
The amounts referred to in point (f) of paragraph 1 shall be declared for the calendar quarter during which the person acquiring the goods was notified of the adjustment.
Vrednost iz točke (f) odstavka 1 se prijavi za koledarsko četrtletje, v katerem je pridobitelj bil obveščen o popravku.
In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which he made such acquisitions shall set the following information out clearly on the recapitulative statement:
V primerih pridobitev blaga znotraj Skupnosti iz člena 42 mora davčni zavezanec, identificiran za DDV v državi članici, ki mu je izdala identifikacijsko številko DDV, pod katero izvaja te pridobitve, v rekapitulacijskem poročilu jasno navesti naslednje podatke:
his VAT identification number in that Member State and under which he made the acquisition and subsequent supply of goods;
svojo identifikacijsko številko DDV v tej državi članici in pod katero je opravil pridobitev in kasnejšo dobavo blaga;
the VAT identification number, in the Member State in which dispatch or transport of the goods ended, of the person to whom the subsequent supply was made by the taxable person;
identifikacijsko številko DDV, pod katero je v državi članici, v kateri se odpošiljanje ali prevoz blaga konča, identificirana oseba, kateri je davčni zavezanec opravil kasnejšo dobavo;
for each person to whom the subsequent supply was made, the total value, exclusive of VAT, of the supplies made by the taxable person in the Member State in which dispatch or transport of the goods ended.
za vsako osebo, kateri je bila opravljena kasnejša dobava, skupni znesek dobav, brez DDV, ki jih je opravil davčni zavezanec v državi članici, v kateri se odpošiljanje ali prevoz blaga konča.
The value referred to in point (c) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
Znesek iz točke (c) odstavka 1 se prijavi za koledarsko četrtletje, v katerem je nastala obveznost obračuna DDV.
By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.
Z odstopanjem od členov 264 in 265 lahko države članice določijo, da rekapitulacijska poročila vsebujejo dodatne navedbe.
Member States shall take the measures necessary to ensure that those persons who, in accordance with Articles 194 and 204, are regarded as liable for payment of VAT, in the stead of a taxable person who is not established in their territory, comply with the obligation to submit a recapitulative statement as provided for in this Chapter.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da tiste osebe, za katere se šteje, da so v skladu s členoma 194 in 204 dolžne plačati DDV namesto davčnega zavezanca, ki nima sedeža na njihovem ozemlju, izpolnjujejo obveznost predložitve rekapitulacijskega poročila iz tega poglavja.
Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.
Države članice lahko zahtevajo, da davčni zavezanci, ki na njihovem ozemlju opravljajo pridobitve blaga znotraj Skupnosti in podobne transakcije, kot so opredeljene v členih 21 in 22, predložijo poročila s podrobnostmi o takšnih pridobitvah, s tem, da takšnih poročil ne smejo zahtevati za obdobje, ki je krajše od enega meseca.
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in Articles 270 and 271 to simplify the obligation, laid down in this Chapter, to submit a recapitulative statement.
Svet lahko na predlog Komisije soglasno dovoli kateri koli državi članici, da uvede posebne ukrepe iz členov 270 in 271 za poenostavitev obveznosti predložitve rekapitulacijskega poročila iz tega poglavja.
Such measures may not jeopardise the proper monitoring of intra-Community transactions.
Taki ukrepi ne smejo ogrožati pravilnega spremljanja transakcij znotraj Skupnosti.
By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements indicating the VAT identification numbers, in another Member State, of the persons to whom those taxable persons have supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), where the taxable persons meet the following three conditions:
Na podlagi dovoljenja iz člena 269 lahko države članice dovolijo, da davčni zavezanci predložijo letno rekapitulacijsko poročilo, ki vsebuje identifikacijsko številko DDV v drugi državi članici, tistih pridobiteljev, katerim je ta davčni zavezanec dobavljal blago pod pogoji iz člena 138(1) in (2)(c), če davčni zavezanec izpolnjuje naslednje tri pogoje:
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for application of the exemption for small enterprises provided for in Articles 282 to 292;
skupna letna vrednost njihovih dobav blaga in opravljenih storitev, brez DDV, ne presega zneska letnega prometa, ki se uporablja za oprostitev za mala podjetja iz členov 282 do 292, za več kot 35000 EUR ali protivrednost v nacionalni valuti;
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15000 or the equivalent in national currency;
skupni letni znesek, brez DDV, dobav blaga, ki jih opravijo pod pogoji iz člena 138, ne presega 15000 EUR ali protivrednosti v nacionalni valuti;
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
dobave blaga, ki jih opravijo pod pogoji iz člena 138, niso dobave novih prevoznih sredstev.
By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:
Na podlagi dovoljenja iz člena 269 lahko države članice, ki določijo, da je trajanje davčnega obdobja, za katerega mora davčni zavezanec predložiti obračun DDV iz člena 250, daljše od treh mesecev, takemu davčnemu zavezancu dovolijo, da predloži rekapitulacijsko poročilo za isto obdobje, če ta davčni zavezanec izpolnjuje naslednje tri pogoje:
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed EUR 200000 or the equivalent in national currency;
skupna letna vrednost dobavljenega blaga in storitev, brez DDV, ne presega 200000 EUR ali protivrednosti v nacionalni valuti;
Member States may release the following taxable persons from certain or all obligations referred to in Chapters 2 to 6:
Države članice lahko naslednje davčne zavezance oprostijo nekaterih ali vseh obveznosti iz poglavij 2 do 6:
taxable persons whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1);
davčne zavezance, katerih pridobitve blaga znotraj Skupnosti niso predmet DDV v skladu s členom 3(1);
taxable persons carrying out none of the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141;
davčne zavezance, ki ne opravljajo nobene od transakcij iz členov 20, 21, 22, 33, 36, 138 in 141;
taxable persons carrying out only supplies of goods or of services which are exempt pursuant to Articles 132, 135 and 136, Articles 146 to 149 and Articles 151, 152 or 153;
davčne zavezance, ki opravljajo samo dobave blaga ali storitev, ki so oproščene na podlagi členov 132, 135 in 136, členov 146 do 149 ter členov 151, 152 ali 153;
taxable persons covered by the exemption for small enterprises provided for in Articles 282 to 292;
davčne zavezance, ki so upravičeni do oprostitve za mala podjetja iz členov 282 do 292;
taxable persons covered by the common flat-rate scheme for farmers.
davčne zavezance, ki so upravičeni do skupne pavšalne ureditve za kmete.
Member States may not release the taxable persons referred to in point (b) of the first subparagraph from the invoicing obligations laid down in Articles 220 to 236 and Articles 238, 239 and 240.
Države članice davčnih zavezancev iz točke (b) prvega pododstavka ne morejo oprostiti obveznosti izdajanja računov iz členov 220 do 236 ter členov 238, 239 in 240.
If Member States exercise the option under point (e) of the first subparagraph of paragraph 1, they shall take the measures necessary to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions.
Če države članice uporabijo možnost iz točke (e) prvega pododstavka odstavka 1, sprejmejo potrebne ukrepe za zagotovitev pravilne uporabe prehodne ureditve za obdavčevanje transakcij znotraj Skupnosti.
Member States may release taxable persons other than those referred to in paragraph 1 from certain of the accounting obligations referred to in Article 242.
Države članice lahko nekaterih obveznosti vodenja evidenc iz člena 242 oprostijo tudi druge davčne zavezance, ki niso opredeljeni v odstavku 1.
Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.
Države članice lahko določijo še druge obveznosti, za katere menijo, da so potrebne za pravilno pobiranje DDV in za preprečevanje utaj, ob upoštevanju zahteve po enakem obravnavanju domačih transakcij in transakcij, ki jih opravljajo davčni zavezanci med državami članicami, pod pogojem, da takšne obveznosti v trgovini med državami članicami ne zahtevajo formalnosti pri prehodu meja.
The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3.
Možnost, ki je predvidena v prvem pododstavku, se ne more uporabljati za nalaganje dodatnih obveznosti v zvezi z izdajanjem računov, ki jih je več, kot je določeno v poglavju 3.
Obligations relating to certain importations and exportations
Obveznosti glede nekaterih transakcij pri uvozu in izvozu
Importation
Uvoz
Articles 275, 276 and 277 shall apply to the importation of goods in free circulation which enter the Community from a third territory forming part of the customs territory of the Community.
Določbe členov 275, 276 in 277 se uporabljajo za uvoz blaga v prostem prometu, ki se vnese v Skupnost s tretjega ozemlja, ki je sestavni del carinskega območja Skupnosti.
The formalities relating to the importation of the goods referred to in Article 274 shall be the same as those laid down by the Community customs provisions in force for the importation of goods into the customs territory of the Community.
Formalnosti v zvezi z uvozom blaga iz člena 274 so enake kot formalnosti, ki jih določajo carinski predpisi Skupnosti za uvoz blaga na carinsko območje Skupnosti.
Where dispatch or transport of the goods referred to in Article 274 ends at a place situated outside the Member State of their entry into the Community, they shall circulate in the Community under the internal Community transit procedure laid down by the Community customs provisions in force, in so far as they have been the subject of a declaration placing them under that procedure on their entry into the Community.
Če je kraj prihoda ali prevoza blaga iz člena 274 zunaj države članice, v kateri se vnese v Skupnost, se blago giblje v Skupnosti v okviru notranjega tranzitnega postopka Skupnosti, ki ga določajo veljavni carinski predpisi Skupnosti, če je bila ob vnosu v Skupnost zanj izpolnjena deklaracija, s katero je bilo dano v ta postopek.
Where, on their entry into the Community, the goods referred to in Article 274 are in one of the situations which would entitle them, if they were imported within the meaning of the first paragraph of Article 30, to be covered by one of the arrangements or situations referred to in Article 156, or by a temporary importation arrangement with full exemption from import duties, Member States shall take the measures necessary to ensure that the goods may remain in the Community under the same conditions as those laid down for the application of those arrangements or situations.
Če se v trenutku vnosa v Skupnost ugotovi, da za blago iz člena 274 velja ena od možnosti, zaradi katere bi izpolnjevalo pogoje, če bi bilo uvoženo v smislu prvega odstavka člena 30 za enega od postopkov ali transakcij iz člena 156, ali je v postopku začasnega uvoza s popolno oprostitvijo uvoznih dajatev, države članice sprejmejo ukrepe, da lahko blago ostane v Skupnosti pod istimi pogoji, kot so določeni za uporabo takšnih postopkov ali situacij.
Exportation
Izvoz
Articles 279 and 280 shall apply to the exportation of goods in free circulation which are dispatched or transported from a Member State to a third territory forming part of the customs territory of the Community.
Določbe členov 279 in 280 se uporabljajo za izvoz blaga v prostem prometu, ki se odpošlje ali odpelje iz države članice na tretje ozemlje, ki je del carinskega območja Skupnosti.
The formalities relating to the exportation of the goods referred to in Article 278 from the territory of the Community shall be the same as those laid down by the Community customs provisions in force for the exportation of goods from the customs territory of the Community.
Formalnosti v zvezi z izvozom blaga iz člena 278 z ozemlja Skupnosti so enake kot jih določajo veljavni carinski predpisi Skupnosti za izvoz blaga s carinskega območja Skupnosti.
In the case of goods which are temporarily exported from the Community, in order to be reimported, Member States shall take the measures necessary to ensure that, on reimportation into the Community, such goods may be covered by the same provisions as would have applied if they had been temporarily exported from the customs territory of the Community.
Za blago, ki se začasno izvozi iz Skupnosti z namenom ponovnega uvoza, države članice sprejmejo potrebne ukrepe, da ob ponovnem uvozu v Skupnost za takšno blago veljajo ugodnosti iz istih predpisov, kot če bi bilo začasno izvoženo s carinskega območja Skupnosti.
Special scheme for small enterprises
Posebna ureditev za mala podjetja
Simplified procedures for charging and collection
Poenostavljeni postopki za obračunavanje in pobiranje
Member States which might encounter difficulties in applying the normal VAT arrangements to small enterprises, by reason of the activities or structure of such enterprises, may, subject to such conditions and limits as they may set, and after consulting the VAT Committee, apply simplified procedures, such as flat-rate schemes, for charging and collecting VAT provided that they do not lead to a reduction thereof.
Države članice, ki bi pri uporabi splošne ureditve DDV za mala podjetja lahko naletele na težave zaradi njihovih dejavnosti ali strukture, lahko pod takšnimi pogoji in s takšnimi omejitvami, kot jih lahko določijo, in po posvetovanju odbora za DDV, uporabljajo poenostavljene postopke, kot so pavšalne ureditve za obračunavanje in pobiranje DDV, če to ne vodi k zmanjšanju davka.
Exemptions or graduated relief
Oprostitve in progresivne olajšave
The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
Oprostitve in progresivne davčne olajšave, predvidene v tem oddelku, se uporabljajo za dobavo blaga in storitev malih podjetij.
The arrangements provided for in this Section shall not apply to the following transactions:
Iz postopkov, predvidenih v tem oddelku, so izvzete naslednje transakcije:
transactions carried out on an occasional basis, as referred to in Article 12;
transakcije, ki se opravijo priložnostno, iz člena 12;
supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
dobave novih prevoznih sredstev, ki se opravijo pod pogoji iz člena 138(1) in(2)(a);
supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.
dobave blaga in storitev, ki jih opravi davčni zavezanec, ki nima sedeža v državi članici, v kateri je dolgovan DDV.
Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.
Države članice lahko iz postopkov, predvidenih v tem oddelku, izvzamejo tudi transakcije, ki niso opredeljene v odstavku 1.
Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.
Države članice, ki so uporabile izbiro iz člena 14 Direktive Sveta 67/228/EGS z dne 11. aprila 1967 na področju usklajevanja zakonodaj držav članic o prometnih davkih – struktura in način uporabe skupnega sistema davkov na dodano vrednost o uvedbi oprostitev ali progresivne davčne olajšave, lahko še naprej uporabljajo oprostitve in olajšave ter postopke za njihovo uporabo, če so v skladu s pravili DDV.