natgillin/translations-raw huggingface dataset:
Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5000.
Tiste države članice, ki so 17. maja 1977 uporabljale oprostitev davka za davčne zavezance, katerih letni promet je bil manjši od protivrednosti 5000 evropskih obračunskih enot v nacionalni valuti po menjalnem tečaju na ta dan, lahko ta znesek povečajo do 5000 EUR.
Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
Države članice, ki so uporabljale progresivno davčno olajšavo, ne smejo niti povečati zgornje meje progresivnih davčnih olajšav niti odobriti ugodnejših pogojev za odobravanje te olajšave.
Member States which have not exercised the option under Article 14 of Directive 67/228/EEC may exempt taxable persons whose annual turnover is no higher than EUR 5000 or the equivalent in national currency.
Države članice, ki niso uporabile izbire iz člena 14 Direktive 67/228/EGS, lahko oprostijo davčne zavezance, katerih letni promet je največ enak 5000 EUR ali protivrednosti tega zneska v nacionalni valuti.
The Member States referred to in the first paragraph may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application.
Države članice iz odstavka 1 lahko odobrijo progresivno davčno olajšavo davčnim zavezancem, katerih letni promet presega zgornjo mejo, ki so jo določile.
Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was equal to or higher than the equivalent in national currency of 5000 European units of account at the conversion rate on that date, may raise that ceiling in order to maintain the value of the exemption in real terms.
Države članice, ki so 17. maja 1977 uporabljale oprostitev davka za davčne zavezance, katerih letni promet je bil enak ali višji od protivrednosti 5000 evropskih obračunskih enot v nacionalni valuti po menjalnem tečaju na ta dan, lahko ta znesek povečajo, da ohranijo njegovo realno vrednost.
Member States which acceded after 1 January 1978 may exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of the following amounts at the conversion rate on the day of their accession:
Države članice, ki so pristopile po 1. januarja 1978, lahko oprostijo davčne zavezance, katerih letni promet ne presega protivrednosti naslednjih zneskov v nacionalni valuti po menjalnem tečaju na dan njihovega pristopa:
Greece: 10000 European units of account;
Grčija: 10000 evropskih obračunskih enot;
Spain: ECU 10000;
Španija: 10000 ECU;
Portugal: ECU 10000;
Portugalska: 10000 ECU;
Austria: ECU 35000;
Avstrija: 35000 ECU;
Finland: ECU 10000;
Finska: 10000 ECU;
Sweden: ECU 10000;
Švedska: 10000 ECU;
Czech Republic: EUR 35000;
Češka: 35000 EUR;
Estonia: EUR 16000;
Estonija: 16000 EUR;
Cyprus: EUR 15600;
Ciper: 15600 EUR;
Latvia: EUR 17200;
Latvija: 17200 EUR;
Lithuania: EUR 29000;
Litva: 29000 EUR;
Hungary: EUR 35000;
Madžarska: 35000 EUR;
Malta: EUR 37000 if the economic activity consists principally in the supply of goods, EUR 24300 if the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14600 in other cases, namely supplies of services with a high value added (low inputs);
Malta: 37000 EUR, če gre pretežno za ekonomsko dejavnost dobave blaga, 24300 EUR, če gre pretežno za ekonomsko dejavnost opravljanja storitev z nizko dodano vrednostjo (visoki vložki), in 14600 EUR v drugih primerih, predvsem za opravljanje storitev z visoko dodano vrednostjo (nizki vložki);
Poland: EUR 10000;
Poljska: 10000 EUR;
Slovenia: EUR 25000;
Slovenija: 25000 EUR;
Slovakia: EUR 35000.
Slovaška: 35000 EUR.
The turnover serving as a reference for the purposes of applying the arrangements provided for in this Section shall consist of the following amounts, exclusive of VAT:
Promet, ki je osnova za uporabo postopkov iz tega oddelka, obsega naslednje zneske brez DDV:
the value of supplies of goods and services, in so far as they are taxed;
znesek dobav blaga in storitev, kolikor so ti obdavčeni;
the value of transactions which are exempt, with deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 or 111, Article 125(1), Article 127 or Article 128(1);
znesek transakcij, ki so oproščene s pravico do odbitka DDV, plačanega v predhodni fazi na podlagi člena 110 ali 111, člena 125(1), člena 127 ali člena 128(1);
the value of transactions which are exempt pursuant to Articles 146 to 149 and Articles 151, 152 or 153;
znesek transakcij, ki so oproščene na podlagi členov 146 do 149 in členov 151, 152 ali 153;
the value of real estate transactions, financial transactions as referred to in points (b) to (g) of Article 135(1), and insurance services, unless those transactions are ancillary transactions.
znesek transakcij z nepremičninami, finančnih transakcij iz točk (b) do (g) člena 135(1) in zavarovalnih storitev, razen če so te transakcije postranske transakcije.
However, disposals of the tangible or intangible capital assets of an enterprise shall not be taken into account for the purposes of calculating turnover.
Pri izračunu prometa pa se ne upošteva odtujitev opredmetenih ali neopredmetenih osnovnih sredstev podjetja.
Taxable persons exempt from VAT shall not be entitled to deduct VAT in accordance with Articles 167 to 171 and Articles 173 to 177, and may not show the VAT on their invoices.
Davčni zavezanci, oproščeni DDV, nimajo pravice do odbitka DDV v skladu s členi 167 do 171 in členi 173 do 177 niti ga ne smejo izkazovati na svojih računih.
Taxable persons who are entitled to exemption from VAT may opt either for the normal VAT arrangements or for the simplified procedures provided for in Article 281.
Davčni zavezanci, upravičeni do oprostitve DDV, se lahko odločijo za splošno ureditev DDV ali za poenostavljene postopke iz člena 281.
In this case, they shall be entitled to any graduated tax relief provided for under national legislation.
V tem primeru imajo pravico do vsakršne progresivne davčne olajšave, ki jo lahko določa nacionalna zakonodaja.
Subject to the application of Article 281, taxable persons enjoying graduated relief shall be regarded as taxable persons subject to the normal VAT arrangements.
Ob uporabi člena 281 se davčni zavezanci, ki uživajo progresivno olajšavo, obravnavajo kot davčni zavezanci, za katere velja splošna ureditev DDV.
The arrangements provided for in this Section shall apply until a date to be fixed by the Council in accordance with Article 93 of the Treaty, which may not be later than that on which the definitive arrangements referred to in Article 402 enter into force.
Ureditev iz tega oddelka se uporablja do datuma, ki ga določi Svet v skladu s členom 93 Pogodbe, ki pa ne sme biti kasnejši od datuma začetka veljavnosti dokončne ureditve iz člena 402.
Reporting and review
Poročilo in ponovni pregled
Every four years starting from the adoption of this Directive, the Commission shall present to the Council, on the basis of information obtained from the Member States, a report on the application of this Chapter, together, where appropriate and taking into account the need to ensure the long-term convergence of national regulations, with proposals on the following subjects:
Komisija vsaka štiri leta od sprejetja te direktive na podlagi informacij, ki jih pridobi od držav članic, Svetu predloži poročilo o uporabi določb tega poglavja, ki mu po potrebi in ob upoštevanju potrebe zagotoviti dolgoročno konvergenco nacionalnih predpisov priloži predloge za:
improvements to the special scheme for small enterprises;
izboljšanje posebne ureditve za mala podjetja;
the adaptation of national systems as regards exemptions and graduated tax relief;
prilagoditev nacionalnih sistemov glede oprostitev in progresivne davčne olajšave;
the adaptation of the ceilings provided for in Section 2.
prilagoditev pragov iz oddelka 2.
The Council shall decide, in accordance with Article 93 of the Treaty, whether a special scheme for small enterprises is necessary under the definitive arrangements and, if appropriate, shall lay down the common limits and conditions for the implementation of that scheme.
Svet v skladu s členom 93 Pogodbe odloči, ali je v okviru dokončne ureditve potrebna posebna ureditev za mala podjetja, in po potrebi odloči o skupnih omejitvah in pogojih izvajanja te posebne ureditve.
Common flat-rate scheme for farmers
Skupna pavšalna ureditev za kmete
For the purposes of this Chapter, the following definitions shall apply:
Pomen izrazov, uporabljenih v tem poglavju:
‘farmer’ means any taxable person whose activity is carried out in an agricultural, forestry or fisheries undertaking;
„kmet“: davčni zavezanec, ki opravlja svojo dejavnost v kmetijskem, gozdarskem ali ribiškem podjetju;
‘agricultural, forestry or fisheries undertaking’ means an undertaking regarded as such by each Member State within the framework of the production activities listed in Annex VII;
„kmetijsko, gozdarsko ali ribiško podjetje“: podjetje, ki ga kot takega priznava posamezna država članica v okviru proizvodnih dejavnosti iz Priloge VII;
‘flat-rate farmer’ means any farmer covered by the flat-rate scheme provided for in this Chapter;
„kmet pavšalist“: kmet, za katerega velja pavšalna ureditev iz tega poglavja;
‘agricultural products’ means goods produced by an agricultural, forestry or fisheries undertaking in each Member State as a result of the activities listed in Annex VII;
„kmetijski pridelki“: blago, ki ga pridela kmetijsko, gozdarsko ali ribiško podjetje v posamezni državi članici pri opravljanju dejavnosti iz Priloge VII;
‘agricultural services’ means services, and in particular those listed in Annex VIII, supplied by a farmer using his labour force or the equipment normally employed in the agricultural, forestry or fisheries undertaking operated by him and normally playing a part in agricultural production;
„kmetijske storitve“: storitve, zlasti tiste iz Priloge VIII, ki jih opravi kmet s svojo delovno silo ali opremo, ki jo sam upravlja in se običajno uporablja v kmetijskem, gozdarskem ali ribiškem podjetju, in so običajno sestavni del kmetijske proizvodnje;
‘input VAT charged’ means the amount of the total VAT attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible in accordance with Articles 167, 168 and 169 and Articles 173 to 177 by a farmer subject to the normal VAT arrangements;
„obračunan vstopni DDV“: znesek skupnega DDV od blaga in storitev, ki jih kupijo vsa kmetijska, gozdarska in ribiška podjetja posamezne države članice, za katere velja sistem pavšalne ureditve, če bi kmet imel pravico do odbitka davka v skladu s členi 167, 168 in 169 ter členi 173 do 177, če bi zanj veljala splošna ureditev DDV;
‘flat-rate compensation percentages’ means the percentages fixed by Member States in accordance with Articles 297, 298 and 299 and applied by them in the cases specified in Article 300 in order to enable flat-rate farmers to offset at a fixed rate the input VAT charged;
„odstotki pavšalnega nadomestila“: odstotki, ki jih določijo države članice v skladu s členi 297, 298 in 299 in ki jih uporabljajo v primerih iz člena 300, da bi omogočile kmetom pavšalistom nadomestiti obračunan vstopni DDV po določeni stopnji;
‘flat-rate compensation’ means the amount arrived at by applying the flat-rate compensation percentage to the turnover of the flat-rate farmer in the cases specified in Article 300.
„pavšalno nadomestilo“: znesek, ki se v primerih iz člena 300 izračuna na promet kmeta pavšalista z uporabo odstotka pavšalnega nadomestila.
Where a farmer processes, using means normally employed in an agricultural, forestry or fisheries undertaking, products deriving essentially from his agricultural production, such processing activities shall be treated as agricultural production activities, as listed in Annex VII.
Če kmet s sredstvi, ki se običajno uporabljajo v kmetijskih, gozdarskih ali ribiških podjetjih, predeluje pridelke, ki so predvsem rezultat njegove kmetijske dejavnosti, se tudi takšna predelava obravnava kot kmetijska dejavnost iz Priloge VII.
Where the application to farmers of the normal VAT arrangements, or the special scheme provided for in Chapter 1, is likely to give rise to difficulties, Member States may apply to farmers, in accordance with this Chapter, a flat-rate scheme designed to offset the VAT charged on purchases of goods and services made by the flat-rate farmers.
Če bi kmetom uporaba splošne ureditve DDV ali posebne ureditve iz poglavja 1 povzročila težave, lahko države članice zanje uporabijo pavšalno ureditev za nadomestitev DDV, obračunanega pri nakupih blaga in storitev, ki jih opravijo kmetje pavšalisti v skladu s tem poglavjem.
Each Member State may exclude from the flat-rate scheme certain categories of farmers, as well as farmers for whom application of the normal VAT arrangements, or of the simplified procedures provided for in Article 281, is not likely to give rise to administrative difficulties.
Vsaka država članica lahko iz pavšalne ureditve izvzame določene kategorije kmetov in kmete, ki jim upoštevanje splošne ureditve DDV ali poenostavljenih postopkov iz člena 281 ne bi povzročalo administrativnih težav.
Every flat-rate farmer may opt, subject to the rules and conditions to be laid down by each Member State, for application of the normal VAT arrangements or, as the case may be, the simplified procedures provided for in Article 281.
Vsak kmet pavšalist se lahko v skladu s pravili in pogoji, ki jih določi vsaka država članica, odloči za uporabo splošne ureditve DDV ali po potrebi za uporabo poenostavljenih določb iz člena 281.
Member States shall, where necessary, fix the flat-rate compensation percentages.
Države članice po potrebi določijo odstotke pavšalnega nadomestila.
They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries.
Določijo lahko različne odstotke pavšalnega nadomestila za gozdarstvo, za različna podpodročja kmetijstva in za ribištvo.
Member States shall notify the Commission of the flat-rate compensation percentages fixed in accordance with the first paragraph before applying them.
Države članice o odstotkih pavšalnega nadomestila, določenih na podlagi prvega odstavka, Komisijo obvestijo pred začetkom njihove uporabe.
The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years.
Odstotki pavšalnega nadomestila se določijo na podlagi makroekonomskih statistik za kmete pavšaliste za pretekla tri leta.
The percentages may be rounded up or down to the nearest half-point.
Odstotki se lahko zaokrožijo navzgor ali navzdol do najbližje polodstotne točke.
Member States may also reduce such percentages to a nil rate.
Države članice lahko te odstotke tudi zmanjšajo na stopnjo nič.
The flat-rate compensation percentages may not have the effect of obtaining for flat-rate farmers refunds greater than the input VAT charged.
Odstotki pavšalnega nadomestila ne smejo biti določeni tako, da bi kmetje pavšalisti pridobili večja vračila, kot bi znašal obračunani vstopni DDV.
The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services:
Odstotki pavšalnega nadomestila se uporabijo na cene brez DDV za naslednje blago in storitve:
agricultural products supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these products were supplied, by this flat-rate scheme;
kmetijske pridelke, ki jih dobavijo kmetje pavšalisti davčnim zavezancem, razen tistim, ki imajo v državi članici, v kateri so dobave opravljene, pravico do te pavšalne ureditve;
agricultural products supplied by flat-rate farmers, in accordance with the conditions specified in Article 138, to non-taxable legal persons whose intra-Community acquisitions of goods are subject to VAT, pursuant to Article 2(1)(b), in the Member State in which dispatch or transport of those agricultural products ends;
kmetijske pridelke, ki jih dobavijo kmetje pavšalisti pod pogoji iz člena 138 pravnim osebam, ki niso davčni zavezanci in katerih pridobitve blaga znotraj Skupnosti so v skladu s členom 2(1)(b) predmet DDV v državi članici, v kateri se odpošiljanje ali prevoz teh kmetijskih pridelkov konča;
agricultural services supplied by flat-rate farmers to taxable persons other than those covered, in the Member State in which these services were supplied, by this flat-rate scheme.
kmetijske storitve, ki jih opravijo kmetje pavšalisti davčnim zavezancem, razen tistim, ki imajo v državi članici, v kateri so storitve opravljene, pravico do te pavšalne ureditve.
In the case of the supply of agricultural products or agricultural services specified in Article 300, Member States shall provide that the flat-rate compensation is to be paid either by the customer or by the public authorities.
V primeru dobav kmetijskih pridelkov in kmetijskih storitev iz člena 300 države članice zagotovijo, da pavšalno nadomestilo plača pridobitelj ali prejemnik ali državni organi.
In respect of any supply of agricultural products or agricultural services other than those specified in Article 300, the flat-rate compensation shall be deemed to be paid by the customer.
Pri dobavah kmetijskih pridelkov in kmetijskih storitev, razen pridelkov in storitev iz člena 300, se šteje, da je pavšalno nadomestilo plačal pridobitelj ali prejemnik.
If a flat-rate farmer is entitled to flat-rate compensation, he shall not be entitled to deduction of VAT in respect of activities covered by this flat-rate scheme.
Če je kmet pavšalist upravičen do pavšalnega nadomestila, za dejavnosti, ki jih ureja ta pavšalna ureditev, ni upravičen do odbitka.
Where the taxable customer pays flat-rate compensation pursuant to Article 301(1), he shall be entitled, in accordance with the conditions laid down in Articles 167, 168 and 169 and Articles 173 to 177 and the procedures laid down by the Member States, to deduct the compensation amount from the VAT for which he is liable in the Member State in which his taxed transactions are carried out.
Če pridobitelj ali prejemnik storitev, ki je davčni zavezanec, plača pavšalno nadomestilo v skladu s členom 301(1), lahko, kot določajo členi 167, 168 in 169 ter členi 173 do 177 in po postopkih, ki jih določijo države članice, ta znesek nadomestila odbije od DDV, ki ga je dolžan plačati v državi članici, v kateri opravlja obdavčljive transakcije.
Member States shall refund to the customer the amount of the flat-rate compensation he has paid in respect of any of the following transactions:
Države članice vrnejo pridobitelju ali prejemniku znesek pavšalnega nadomestila, ki ga je plačal za katero koli od naslednjih transakcij:
the supply of agricultural products, carried out in accordance with the conditions specified in Article 138, to taxable persons, or to non-taxable legal persons, acting as such in another Member State within the territory of which their intra-Community acquisitions of goods are subject to VAT pursuant to Article 2(1)(b);
dobave kmetijskih pridelkov, opravljene pod pogoji iz člena 138, kadar je pridobitelj davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, ki delujejo kot takšni, v drugi državi članici, na ozemlju katere so njihove pridobitve blaga znotraj Skupnosti predmet DDV v skladu s členom 2(1)(b);
the supply of agricultural products, carried out in accordance with the conditions specified in Articles 146, 147, 148 and 156, Article 157(1)(b) and Articles 158, 160 and 161, to a taxable customer established outside the Community, in so far as the products are used by that customer for the purposes of the transactions referred to in Article 169(a) and (b) or for the purposes of supplies of services which are deemed to take place within the territory of the Member State in which the customer is established and in respect of which VAT is payable solely by the customer pursuant to Article 196;
dobave kmetijskih pridelkov, opravljene pod pogoji iz členov 146, 147, 148 in 156, člena 157(1)(b) ter členov 158, 160 in 161 pridobiteljem, ki so davčni zavezanci, s sedežem zunaj Skupnosti, če te pridelke ti pridobitelji uporabijo za transakcije iz člena 169(a) in (b) ali za opravljanje storitev, za katere se šteje, da so bile opravljene na ozemlju države članice, v kateri ima prejemnik sedež, in za katere DDV plača izključno prejemnik v skladu s členom 196;
the supply of agricultural services to a taxable customer established within the Community but in another Member State or to a taxable customer established outside the Community, in so far as the services are used by the customer for the purposes of the transactions referred to in Article 169(a) and (b) or for the purposes of supplies of services which are deemed to take place within the territory of the Member State in which the customer is established and in respect of which VAT is payable solely by the customer pursuant to Article 196.
opravljanje kmetijskih storitev za prejemnike storitev, ki so davčni zavezanci s sedežem v Skupnosti, vendar v drugi državi članici, ali za prejemnike storitev, ki so davčni zavezanci s sedežem zunaj Skupnosti, če te storitve ti prejemniki storitev uporabijo za transakcije iz člena 169(a) in (b) ali za opravljanje storitev, za katere se šteje, da so opravljene na ozemlju države članice, na ozemlju katere ima prejemnik storitev sedež, in za katere DDV plačajo izključno prejemniki storitev v skladu s členom 196.
Member States shall determine the method by which the refunds provided for in paragraph 2 are to be made.
Države članice določijo način vračila iz odstavka 2.
In particular, they may apply the provisions of Directives 79/1072/EEC and 86/560/EEC.
Predvsem lahko uporabljajo določbe direktiv 79/1072/EGS in 86/560/EGS.
Member States shall take all measures necessary to verify payments of flat-rate compensation to flat-rate farmers.
Države članice sprejmejo vse potrebne določbe za učinkovit nadzor plačila pavšalnega nadomestila kmetom pavšalistom.
Whenever Member States apply this flat-rate scheme, they shall take all measures necessary to ensure that the supply of agricultural products between Member States, carried out in accordance with the conditions specified in Article 33, is always taxed in the same way, whether the supply is effected by a flat-rate farmer or by another taxable person.
Kadar države članice uporabijo to pavšalno ureditev, sprejmejo vse potrebne ukrepe, da zagotovijo, da se za dobave kmetijskih pridelkov med državami članicami, ki se opravijo pod pogoji iz člena 33, uporablja isti način obdavčevanja, ne glede na to, ali dobave opravi kmet pavšalist ali drug davčni zavezanec.
Special scheme for travel agents
Posebna ureditev za potovalne agente
Member States shall apply a special VAT scheme, in accordance with this Chapter, to transactions carried out by travel agents who deal with customers in their own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities.
Države članice uporabljajo posebno ureditev DDV za delovanje potovalnih agencij v skladu z določbami tega poglavja, če te potovalne agencije poslujejo s potniki v svojem imenu in če pri zagotavljanju potovanj uporabljajo dobave blaga in storitve, ki jih opravljajo drugi davčni zavezanci.
This special scheme shall not apply to travel agents where they act solely as intermediaries and to whom point (c) of the first paragraph of Article 79 applies for the purposes of calculating the taxable amount.
Ta posebna ureditev se ne uporablja za potovalne agencije v primeru, da delujejo samo kot posredniki in za katere se za izračun davčne osnove uporablja točka (c) prvega odstavka člena 79.
For the purposes of this Chapter, tour operators shall be regarded as travel agents.
V tem poglavju se organizatorji potovanj štejejo za potovalne agencije.