natgillin/translations-raw huggingface dataset:
Poland may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Poljska lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 389
Člen 389
Slovenia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Slovenija lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 390
Člen 390
Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.
Slovaška lahko pod pogoji, ki so v tej državi članici veljali na dan njenega pristopa, še naprej oprošča mednarodni prevoz potnikov iz točke (10) dela B Priloge X, dokler se ista oprostitev uporablja v eni od držav članic, ki je bila članica Skupnosti 30. aprila 2004.
Article 391
Člen 391
Member States which exempt the transactions referred to in Articles 371, 375, 376 or 377, Article 378(2), Article 379(2) or Articles 380 to 390 may grant taxable persons the right to opt for taxation of those transactions.
Države članice, ki oprostijo transakcije iz členov 371, 375, 376 ali 377, iz člena 378(2), iz člena 379(2) ali iz členov 380 do 390, lahko davčnim zavezancem odobrijo izbiro glede obdavčevanja teh transakcij.
Article 392
Člen 392
Member States may provide that, in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person for whom the VAT on the purchase was not deductible, the taxable amount shall be the difference between the selling price and the purchase price.
Države članice lahko določijo, da je za dobavo objektov in gradbenih zemljišč, ki jih kupi z namenom nadaljnje prodaje davčni zavezanec, za katerega pri nakupu davek ni bil odbiten, davčna osnova razlika med prodajno in nakupno ceno.
Article 393
Člen 393
With a view to facilitating the transition to the definitive arrangements referred to in Article 402, the Council shall, on the basis of a report from the Commission, review the situation with regard to the derogations provided for in Sections 1 and 2 and shall, acting in accordance with Article 93 of the Treaty decide whether any or all of those derogations is to be abolished.
Da se olajša prehod na dokončno ureditev v skladu s členom 402, Svet na podlagi poročila Komisije pregleda stanje glede odstopanj iz oddelkov 1 in 2 in v skladu s členom 93 Pogodbe določi, ali naj se katero od odstopanj odpravi ali naj se odpravijo vsa odstopanja.
By way of definitive arrangements, passenger transport shall be taxed in the Member State of departure for that part of the journey taking place within the Community, in accordance with the detailed rules to be laid down by the Council, acting in accordance with Article 93 of the Treaty.
Ob koncu prehodnega obdobja se prevoz potnikov obdavči v državi članici odhoda za tisti del potovanja, ki se opravi v Skupnosti, v skladu s podrobnimi pravili postopka, ki jih v skladu s členom 93 Pogodbe določi Svet.
Derogations subject to authorisation
S pooblastilom odobrena odstopanja
Simplification measures and measures to prevent tax evasion or avoidance
Ukrepi za poenostavitev in zaščito pred davčnimi utajami ali izogibanjem davkom
Article 394
Člen 394
Member States which, at 1 January 1977, applied special measures to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance may retain them provided that they have notified the Commission accordingly before 1 January 1978 and that such simplification measures comply with the criterion laid down in the second subparagraph of Article 395(1).
Države članice, ki 1. januarja 1977 uporabljajo posebne ukrepe zaradi poenostavitve postopka za obračunavanje davka ali zaradi preprečevanja nekaterih davčnih utaj ali izogibanja davkom, lahko te ukrepe ohranijo pod pogojem, da so o njih do 1. januarja 1978 uradno obvestile Komisijo, in pod pogojem, da so ukrepi poenostavitve v skladu z zahtevo iz drugega pododstavka člena 395(1).
Article 395
Člen 395
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.
Na predlog Komisije lahko Svet soglasno dovoli katerikoli državi članici, da uvede posebne ukrepe, ki odstopajo od določb te direktive, za poenostavitev postopka obračunavanja davka ali za preprečevanje nekaterih vrst davčnih utaj ali izogibanja davkom.
Measures intended to simplify the procedure for collecting VAT may not, except to a negligible extent, affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.
Ukrepi za poenostavitev postopka obračunavanja davka ne smejo, razen v zanemarljivi meri, vplivati na skupni znesek davčnih prihodkov države članice v fazi končne potrošnje.
A Member State wishing to introduce the measure referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information.
Država članica, ki želi uvesti ukrepe iz odstavka 1, pošlje vlogo Komisiji in ji da vse potrebne informacije.
If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required.
Če Komisija meni, da nima vseh potrebnih informacij, o tem v roku dveh mesecev od dneva prejema vloge obvesti zadevno državo članico in podrobno navede, katere dodatne informacije potrebuje.
Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.
Ko ima Komisija vse informacije, za katere meni, da so potrebne za presojo zahteve, v roku enega meseca o tem uradno obvesti državo članico, ki je zahtevo vložila in zahtevo v izvornem jeziku posreduje drugim državam članicam.
Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.
Komisija v treh mesecih od uradnega obvestila iz drugega pododstavka odstavka 2 Svetu predloži ustrezen predlog, če pa zahtevanemu odstopanju nasprotuje, obvestilo o zavrnitvi z obrazložitvijo.
The procedure laid down in paragraphs 2 and 3 shall, in any event, be completed within eight months of receipt of the application by the Commission.
Postopek iz odstavkov 2 in 3 se v vsakem primeru zaključi v osmih mesecih po tem, ko Komisija prejme vlogo.
Article 396
Člen 396
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country or an international body an agreement which may contain derogations from this Directive.
Svet lahko na predlog Komisije soglasno dovoli katerikoli državi članici, da s tretjo državo ali mednarodno organizacijo sklene sporazum, ki lahko vsebuje odstopanja od te direktive.
A Member State wishing to conclude an agreement as referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information.
Država članica, ki želi skleniti sporazum iz odstavka 1, pošlje vlogo Komisiji in ji posreduje vse potrebne informacije.
TITLE XIV
NASLOV XIV
MISCELLANEOUS
DRUGE DOLOČBE
Article 397
Člen 397
The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive.
Svet na predlog Komisije soglasno sprejme ukrepe, potrebne za izvajanje te direktive.
VAT Committee
Odbor za DDV
Article 398
Člen 398
An advisory committee on value added tax, called ‘the VAT Committee’, is set up.
Ustanovi se svetovalni odbor za davek na dodano vrednost, v nadaljnjem besedilu „odbor za DDV“.
The VAT Committee shall consist of representatives of the Member States and of the Commission.
Odbor za DDV sestavljajo predstavniki držav članic in Komisije.
The chairman of the Committee shall be a representative of the Commission.
Predsednik odbora je predstavnik Komisije.
Secretarial services for the Committee shall be provided by the Commission.
Tajniške storitve za odbor opravlja Komisija.
The VAT Committee shall adopt its own rules of procedure.
Odbor za DDV sprejme svoj poslovnik.
In addition to the points forming the subject of consultation pursuant to this Directive, the VAT Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of Community provisions on VAT.
Poleg točk, za katere se v tej direktivi zahteva posvetovanje, odbor za DDV obravnava vprašanja v zvezi z uporabo določb Skupnosti o DDV, ki mu jih postavi njegov predsednik na lastno pobudo ali na zahtevo predstavnika države članice.
Conversion rates
Menjalni tečaj
Article 399
Člen 399
Without prejudice to any other particular provisions, the equivalents in national currency of the amounts in euro specified in this Directive shall be determined on the basis of the euro conversion rate applicable on 1 January 1999.
Protivrednost zneskov v nacionalnih valutah, ki so v tej direktivi izraženi v eurih, se brez poseganja v druge posebne določbe določi po veljavnem menjalnem tečaju eura na 1. januar 1999.
Member States having acceded to the European Union after that date, which have not adopted the euro as single currency, shall use the euro conversion rate applicable on the date of their accession.
Države članice, ki so pristopile k Evropski uniji po tem datumu in niso uvedle eura kot enotne valute, uporabijo menjalni tečaj eura, ki velja na dan njihovega pristopa.
Article 400
Člen 400
When converting the amounts referred to in Article 399 into national currencies, Member States may adjust the amounts resulting from that conversion either upwards or downwards by up to 10 %.
Pri preračunavanju zneskov iz člena 399 v nacionalne valute lahko države članice zaokrožijo zneske, ki jih dobijo pri preračunu, do 10 % navzgor ali navzdol.
Other taxes, duties and charges
Druge obremenitve, dajatve in davki
Article 401
Člen 401
Without prejudice to other provisions of Community law, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannot be characterised as turnover taxes, provided that the collecting of those taxes, duties or charges does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.
Brez poseganja v druge določbe prava Skupnosti ta direktiva ne preprečuje, da država članica ohrani ali uvede davke na zavarovalne pogodbe ter davke na stave in igre na srečo, trošarine, kolke in, bolj splošno, katerekoli davke, dajatve ali obremenitve, ki jih ni mogoče označiti kot prometne davke, pod pogojem, da obračunavanje teh davkov, dajatev in obremenitev v trgovini med državami članicami ne zahteva formalnosti pri prehodu meja.
TITLE XV
NASLOV XV
Transitional arrangements for the taxation of trade between Member States
Prehodne ureditve za obdavčevanje trgovine med državami članicami
Article 402
Člen 402
The arrangements provided for in this Directive for the taxation of trade between Member States are transitional and shall be replaced by definitive arrangements based in principle on the taxation in the Member State of origin of the supply of goods or services.
Ureditev za obdavčevanje trgovine med državami članicami iz te direktive je prehodna in se nadomesti z dokončno ureditvijo na podlagi načela, po katerem se dobave blaga in storitev obdavčujejo v državi članici porekla.
Having concluded, upon examination of the report referred to in Article 404, that the conditions for transition to the definitive arrangements are met, the Council shall, acting in accordance with Article 93 of the Treaty, adopt the provisions necessary for the entry into force and for the operation of the definitive arrangements.
Svet po pregledu poročila iz člena 404, v katerem ugotovi, da so pogoji za prehod na dokončno ureditev izpolnjeni, v skladu s členom 93 Pogodbe sprejme potrebne ukrepe za začetek veljavnosti in delovanja dokončne ureditve.
Article 403
Člen 403
The Council shall, acting in accordance with Article 93 of the Treaty, adopt Directives appropriate for the purpose of supplementing the common system of VAT and, in particular, for the progressive restriction or the abolition of derogations from that system.
Svet v skladu s členom 93 Pogodbe sprejme ustrezne direktive za dopolnitev skupnega sistema DDV in zlasti za postopno omejitev ali razveljavitev odstopanj od tega sistema.
Article 404
Člen 404
Transitional measures applicable in the context of accession to the European Union
Prehodni ukrepi, ki se uporabljajo ob pristopu k Evropski uniji
Article 405
Člen 405
‘Community’ means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States;
„Skupnost“ pomeni ozemlje Skupnosti, kot je opredeljeno v točki (1) člena 5 pred pristopom novih držav članic;
‘new Member States’ means the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5;
„nove države članice“ pomeni ozemlje držav članic, ki so pristopile k Evropski uniji po 1. januarju 1995, kot je opredeljeno za vsako izmed teh držav članic v točki (2) člena 5;
‘enlarged Community’ means the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States.
„razširjena Skupnost“ pomeni ozemlje Skupnosti, kot je opredeljeno v točki (1) člena 5 po pristopu novih držav članic.
Article 406
Člen 406
The provisions in force at the time the goods were placed under temporary importation arrangements with total exemption from import duty or under one of the arrangements or situations referred to in Article 156, or under similar arrangements or situations in one of the new Member States, shall continue to apply until the goods cease to be covered by these arrangements or situations after the date of accession, where the following conditions are met:
Določbe, ki veljajo takrat, ko je bilo blago uvedeno v postopek začasnega uvoza s popolno oprostitvijo uvoznih dajatev ali v enega od postopkov ali transakcij iz člena 156 ali v podoben postopek ali transakcijo v eni od novih držav članic, se še naprej uporabljajo, dokler se postopek ali transakcija ne zaključi po datumu pristopa, če so izpolnjeni naslednji pogoji:
the goods entered the Community or one of the new Member States before the date of accession;
blago je bilo pred datumom pristopa vneseno v Skupnost ali v eno od novih držav članic;
the goods were placed, on entry into the Community or one of the new Member States, under these arrangements or situations;
blago je bilo predmet tega postopka ali transakcije od vnosa v Skupnost ali v eno od novih držav članic;
the goods have not ceased to be covered by these arrangements or situations before the date of accession.
postopek ali transakcija za to blago ni bila zaključena pred datumom pristopa.
Article 407
Člen 407
The provisions in force at the time the goods were placed under customs transit arrangements shall continue to apply until the goods cease to be covered by these arrangements after the date of accession, where the following conditions are met:
Določbe, ki veljajo takrat, ko je bilo blago uvedeno v postopek carinskega tranzita, se še naprej uporabljajo, dokler se postopek ne zaključi po datumu pristopa, če so izpolnjeni naslednji pogoji:
the goods were placed, before the date of accession, under customs transit arrangements;
postopek carinskega tranzita za to blago se je začel pred datumom pristopa;
the goods have not ceased to be covered by these arrangements before the date of accession.
postopek za to blago ni bil zaključen pred datumom pristopa.
Article 408
Člen 408
The following shall be treated as an importation of goods where it is shown that the goods were in free circulation in one of the new Member States or in the Community:
Naslednji primeri se štejejo za uvoženo blago, za katerega je bilo dokazano, da je bilo v prostem prometu v eni od novih držav članic ali v Skupnosti:
the removal, including irregular removal, of goods from temporary importation arrangements under which they were placed before the date of accession under the conditions provided for in Article 406;
vsak zaključek, vključno z izrednim zaključkom, postopka začasnega uvoza, v katerega je bilo blago uvedeno pred datumom pristopa pod pogoji iz člena 406;
the removal, including irregular removal, of goods either from one of the arrangements or situations referred to in Article 156 or from similar arrangements or situations under which they were placed before the date of accession under the conditions provided for in Article 406;
vsak zaključek, vključno z izrednim zaključkom, postopka ali transakcije iz člena 156 ali podobnega postopka ali transakcije, v katero je bilo blago uvedeno pred datumom pristopa pod pogoji iz člena 406;
the cessation of one of the arrangements referred to in Article 407, started before the date of accession in the territory of one of the new Member States, for the purposes of a supply of goods for consideration effected before that date in the territory of that Member State by a taxable person acting as such;
zaključek enega od teh postopkov iz člena 407, ki se je pred datumom pristopa začel na ozemlju ene od novih držav članic zaradi dobave blaga, ki jo je davčni zavezanec v tem svojstvu in pred tem datumom opravil za plačilo na ozemlju te države članice;
any irregularity or offence committed during customs transit arrangements started under the conditions referred to in point (c).
vse nepravilnosti ali prekrški, ki so bili storjeni med postopkom carinskega tranzita, ki se je izvajal pod pogoji iz točke (c).
In addition to the case referred to in paragraph 1, the use after the date of accession within the territory of a Member State, by a taxable or non-taxable person, of goods supplied to him before the date of accession within the territory of the Community or one of the new Member States shall be treated as an importation of goods where the following conditions are met:
Poleg primera iz odstavka 1, se uporaba po datumu pristopa na ozemlju ene od držav članic s strani davčnega zavezanca ali osebe, ki ni davčni zavezanec, blaga, ki mu je bilo dobavljeno pred datumom pristopa na ozemlju Skupnosti ali ene od novih držav članic, šteje za uvoz blaga, če so izpolnjeni naslednji pogoji:
the supply of those goods has been exempted, or was likely to be exempted, either under points (a) and (b) of Article 146(1) or under a similar provision in the new Member States;
dobava tega blaga je bila oproščena ali bi lahko bila oproščena na podlagi točk (a) in (b) člena 146(1) ali na podlagi podobne določbe v novih državah članicah;
the goods were not imported into one of the new Member States or into the Community before the date of accession.
blago pred datumom pristopa ni bilo vneseno v eno od novih držav članic ali v Skupnost.
Article 409
Člen 409
In the cases referred to in Article 408(1), the place of import within the meaning of Article 61 shall be the Member State within whose territory the goods cease to be covered by the arrangements or situations under which they were placed before the date of accession.
V primerih iz člena 408(1) se šteje, da je bil opravljen uvoz, v smislu člena 61, v državo članico, na ozemlju katere se konča postopek ali transakcija za blago, ki je bilo vneseno v ta postopek ali transakcijo pred datumom pristopa.
Article 410
Člen 410
By way of derogation from Article 71, the importation of goods within the meaning of Article 408 shall terminate without the occurrence of a chargeable event if one of the following conditions is met:
Z odstopanjem od člena 71 je uvoz blaga v smislu člena 408 opravljen, ne da bi nastal obdavčljivi dogodek, če je izpolnjen eden on naslednjih pogojev:
the imported goods are dispatched or transported outside the enlarged Community;
uvoženo blago je odposlano ali odpeljano zunaj razširjene Skupnosti;
the imported goods within the meaning of Article 408(1)(a) are other than means of transport and are redispatched or transported to the Member State from which they were exported and to the person who exported them;
uvoženo blago v smislu člena 408(1)(a), ki ni prevozno sredstvo in je ponovno odposlano ali odpeljano v državo članico, iz katere je bilo izvoženo, in na naslov tistega, ki je to blago izvozil;
the imported goods within the meaning of Article 408(1)(a) are means of transport which were acquired or imported before the date of accession in accordance with the general conditions of taxation in force on the domestic market of one of the new Member States or of one of the Member States of the Community or which have not been subject, by reason of their exportation, to any exemption from, or refund of, VAT.
uvoženo blago v smislu člena 408(1)(a) je prevozno sredstvo, ki je bilo pridobljeno ali uvoženo pred datumom pristopa po splošnih uvoznih pogojih notranjega trga ene od novih držav članic ali ene od držav članic Skupnosti, ali pa za to blago niso bile izkoriščene izvoze olajšave ali povračila DDV.
The condition referred to in paragraph 1(c) shall be deemed to be fulfilled in the following cases:
Pogoj iz odstavka 1(c) se šteje za izpolnjen v naslednjih primerih:
when the date of first entry into service of the means of transport was more than eight years before the accession to the European Union.
ko je obdobje od začetka prve uporabe prevoznega sredstva in dnem pristopa k Evropski uniji daljše od osem let;
when the amount of tax due by reason of the importation is insignificant.
znesek dolgovanega davka zaradi uvoza je neznaten.
Transposition and entry into force
Prenos in začetek veljavnosti
Article 411
Člen 411
Directive 67/227/EEC and Directive 77/388/EEC are repealed, without prejudice to the obligations of the Member States concerning the time-limits, listed in Annex XI, Part B, for the transposition into national law and the implementation of those Directives.
Direktiva 67/227/EGS in Direktiva 77/388/EGS se razveljavita brez vpliva na obveznosti držav članic v zvezi z roki za prenos teh direktiv v domače pravo in njuno izvajanje, določenimi v delu B Priloge XI.
References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex XII.
Sklicevanja na razveljavljeni direktivi pomenijo sklicevanja na to direktivo in se berejo v skladu s primerjalno tabelo v Prilogi XII.
Article 412
Člen 412