natgillin/translations-raw huggingface dataset:
The aggregate value of several goods may be used only if all those goods are included on the same invoice issued by the same taxable person supplying goods to the same customer.
Skupna vrednost različnega blaga se lahko uporablja le, če je vse to blago vključeno v isti račun, ki ga je istemu kupcu izdal isti davčni zavezanec, ki dobavlja to blago.
DEDUCTIONS
ODBITKI
(Article 18 of Directive 77/388/EEC)
(Člen 18 Direktive 77/388/EGS)
Where the importing Member State has introduced an electronic system for completing customs formalities, the expression ‘import document’ as referred to in Article 18(1)(b) of Directive 77/388/EEC shall cover electronic versions of such documents, provided that they allow for the exercise of the right of deduction to be checked.
Če je država članica uvoznica uvedla elektronski sistem za izpolnjevanje carinskih formalnosti, izraz „uvozni dokument“ iz člena 18(1)(b) Direktive 77/388/EGS zajema elektronske različice teh dokumentov, pod pogojem, da omogočajo nadzor nad izvrševanjem pravice do odbitka.
SPECIAL SCHEMES
POSEBNE UREDITVE
(Articles 26b and 26c of Directive 77/388/EEC)
(Člena 26b in 26c Direktive 77/388/EGS)
‘Weights accepted by the bullion markets’ as referred to in Article 26b(A)(i), first paragraph, of Directive 77/388/EEC shall at least cover the units and the weights traded as set out in Annex II to this Regulation.
Sklicevanje na „teže, sprejete na trgu plemenitih kovin“ iz prvega odstavka člena 26b(A)(i) Direktive 77/388/EGS zajema vsaj enote in teže, s katerimi se trguje, kot je določeno v Prilogi II te uredbe.
For the purposes of establishing the list referred to in the third subparagraph of Article 26b(A) of Directive 77/388/EEC, ‘price’ and ‘open market value’ as referred to in the fourth indent of point (ii) of the first subparagraph shall be the price and open market value on 1 April of each year.
Za vzpostavitev seznama iz tretjega pododstavka člena 26b(A)(ii) Direktive 77/388/EGS „cena“ in „tržna vrednost na odprtem trgu“ iz četrte alinee navedene točke štejeta za ceno in tržno vrednost na odprtem trgu 1. aprila vsako leto.
If 1 April does not fall on a day on which those values are fixed, the values of the next day on which they are fixed shall be used.
Če 1. april ne sovpade z dnem, ko se te vrednosti določijo, se uporabijo vrednosti prvega naslednjega dne, ko se le-te določijo.
Where, in the course of a calendar quarter, a non-established taxable person using the special scheme provided for in Article 26c(B) of Directive 77/388/EEC meets at least one of the criteria for exclusion laid down in Article 26c(B)(4), the Member State of identification shall exclude that non-established taxable person from the special scheme.
Če tekom koledarskega četrtletja davčni zavezanec, ki nima sedeža in uporablja posebno ureditev iz člena 26c(B) Direktive 77/388/EGS, izpolni vsaj eno od meril za izključitev, določeno v členu 26c(B)(4), država članica identifikacije izključi tega davčnega zavezanca, ki nima sedeža, iz posebne ureditve.
In such cases the non-established taxable person may subsequently be excluded from the special scheme at any time during that quarter.
V takšnih primerih se davčni zavezanec, ki nima sedeža, lahko izključi iz posebne ureditve kadar koli v navedenem četrtletju.
In respect of electronic services supplied prior to exclusion but during the calendar quarter in which exclusion occurs, the non-established taxable person shall submit a return for the entire quarter in accordance with Article 26c(B)(5) of Directive 77/388/EEC.
Glede elektronskih storitev, opravljenih pred izključitvijo, a tekom koledarskega četrtletja, v katerem pride do izključitve, predloži davčni zavezanec, ki nima sedeža, obračun za celotno četrtletje, v skladu s členom 26c(B)(5) Direktive 77/388/EGS.
The requirement to submit this return shall have no effect on the requirement, if any, to register under the normal rules in a Member State.
Zahteva po predložitvi tega obračuna ne vpliva na morebitno zahtevo po vpisu v register v državi članici v skladu z običajnimi pravili.
A Member State of identification which receives a payment in excess of that resulting from the return submitted under Article 26c(B)(5) of Directive 77/388/EEC shall reimburse the overpaid amount directly to the taxable person concerned.
Država članica identifikacije, ki prejme višji znesek od zneska iz obračuna, vloženega v skladu s členom 26c(B)(5) Direktive 77/388/EGS, preplačani znesek povrne neposredno zadevnemu davčnemu zavezancu.
Where the Member State of identification has received an amount pursuant to a return subsequently found to be incorrect, and that Member State has already distributed that amount among the Member States of consumption, those Member States shall directly reimburse the overpayment to the non-established taxable person and inform the Member State of identification of the adjustment to be made.
Če je država članica identifikacije prejela znesek v skladu z obračunom, ki se kasneje izkaže za netočnega, in je ta država članica znesek že porazdelila med države članice končne potrošnje, te države članice nemudoma povrnejo preplačan znesek davčnemu zavezancu, ki nima sedeža, in državo članico identifikacije obvestijo o izvedenem popravku.
Any return period (quarter) within the meaning of Article 26c(B)(5) of Directive 77/388/EEC shall be a separate return period.
Vsako obračunsko obdobje (četrtletje) v smislu člena 26c(B)(5) Direktive 77/388/EGS je ločeno obračunsko obdobje.
Once a return under Article 26c(B)(5) of Directive 77/388/EEC has been rendered, any subsequent changes to the figures contained therein may be made only by means of an amendment to that return and not by an adjustment to a subsequent return.
Po predložitvi obračuna v smislu člena 26c(B)(5) Direktive 77/388/EGS se nadaljnje spremembe v njem vsebovanih zneskov lahko izvedejo le kot spremembe in dopolnitve obračuna in ne s prilagoditvijo glede na naslednji obračun.
Amounts of value added tax paid under Article 26c(B)(7) of Directive 77/388/EEC shall be specific to that return.
Zneski davka na dodano vrednost, plačani v skladu s členom 26c(B)(7) Direktive 77/388/EGS, so specifični za ta obračun.
Any subsequent amendments to the amounts paid may be effected only by reference to that return and may not be allocated to another return, or adjusted on a subsequent return.
Naknadne spremembe in dopolnitve plačanih zneskov se lahko izvedejo le glede na ta obračun in se ne smejo razporediti v drug obračun ali prilagoditi v naslednjem obračunu.
Amounts on value added tax returns made under the special scheme provided for in Article 26c(B) of Directive 77/388/EEC shall not be rounded up or down to the nearest whole monetary unit.
Zneski v obračunih davka na dodano vrednost, vneseni po posebni ureditvi iz člena 26c(B) Direktive 77/388/EGS, se ne zaokrožujejo navzgor ali navzdol k najbližji celi denarni enoti.
The exact amount of value added tax shall be reported and remitted.
Prijavi in nakaže se točen znesek davka na dodano vrednost.
(Articles 28a and 28b of Directive 77/388/EEC)
(Člena 28a in 28b Direktive 77/388/EGS)
Where an intra-Community acquisition of goods within the meaning of Article 28a of Directive 77/388/EEC has taken place, the Member State in which the dispatch or transport ends shall exercise its power of taxation irrespective of the VAT treatment applied to the transaction in the Member State in which the dispatch or transport began.
Država članica, v kateri se odpošiljanje ali prevoz blaga konča in v kateri se opravi pridobitev blaga znotraj Skupnosti v smislu člena 28a Direktive 77/388/EGS, izvede obdavčitev, ne glede na obravnavo transakcij v okviru DDV, ki se uporablja v državi članici, v kateri se odpošiljanje ali prevoz blaga začne.
Any request by a supplier of goods for a correction in the tax invoiced by him and reported by him to the Member State where the dispatch or transport of the goods began shall be treated by that State in accordance with its own domestic rules.
Kakršen koli zahtevek dobavitelja blaga za popravek davka, za katerega je izstavil račun in ga prijavil v državi članici, v kateri se odpošiljanje ali prevoz blaga začne, se v tej državi članici obravnava v skladu z njenimi nacionalnimi pravili.
Where in the course of a calendar year the threshold applied by a Member State in accordance with Article 28b(B)(2) of Directive 77/388/EEC is exceeded, Article 28b(B) of that Directive shall not modify the place of supplies of goods other than products subject to excise duty carried out in the course of the same calendar year which are made before the threshold applied by the Member State for the calendar year then current is exceeded provided that the supplier:
Če je v koledarskem letu presežen prag, ki ga v skladu s členom 28b(B)(2) Direktive 77/388/EGS uporablja država članica, člen 28b(B) omenjene direktive ne spremeni kraja dobav blaga, razen trošarinskih izdelkov, ki so bile izvedene v istem koledarskem letu, preden je bil presežen prag, ki ga uporablja država članica v tekočem koledarskem letu, in pod pogojem, da dobavitelj
has not exercised the option under Article 28b(B)(3) of that Directive and
ni uporabil opcije iz člena 28b(B)(3) navedene direktive; in
did not exceed the threshold in the course of the preceding calendar year.
v predhodnem koledarskem letu ni presegel praga.
However, Article 28b(B) of Directive 77/388/EEC shall modify the place of the following supplies to the Member State in which the dispatch or transport ends:
Vendar pa člen 28b(B) Direktive 77/388/EGS spremeni kraj naslednjih dobav v državo članico, v kateri se odpošiljanje ali prevoz konča:
the supply by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year;
dobava, s katero je bil v tekočem koledarskem letu presežen prag, ki ga uporablja država članica v taistem tekočem koledarskem letu;
any subsequent supplies within that Member State in that calendar year;
vse nadaljnje dobave v to državo članico v navedenem koledarskem letu;
supplies within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred.
dobave v to državo članico v koledarskem letu, ki sledi koledarskemu letu, v katerem se je zgodil dogodek iz točke (a).
This Regulation shall enter into force on 1 July 2006.
Ta uredba začne veljati 1. julija 2006.
Article 13 shall be applicable from 1 January 2006.
Člen 13 se uporablja od 1. januarja 2006.
OJ L 199, 31.7.1985, p. 1.
UL L 199, 31.7.1985, str. 1.
Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11).
Osma direktiva Sveta z dne 6. decembra 1979 o uskladitvi zakonov držav članic o prometnih davkih – postopki za vračilo davka na dodano vrednost davčnim zavezancem, katerih sedež ni na ozemlju države (UL L 331, 27.12.1979, str. 11).
Article 11 of this Regulation
Člen 11 te uredbe
Item 1 of Annex L to Directive 77/388/EEC
Točka 1 Priloge L k Direktivi 77/388/EGS
Website hosting and webpage hosting
Posredovanje spletišč in spletnih strani.
Automated, online and distance maintenance of programmes
Avtomatizirano spletno vzdrževanje programov na daljavo.
Remote systems administration
Upravljanje sistemov na daljavo.
Online data warehousing where specific data is stored and retrieved electronically
Spletno skladiščenje podatkov, pri katerem so posamezni podatki shranjeni in iskani elektronsko.
Online supply of on-demand disc space.
Spletna dobava prostora na disku na zahtevo.
Item 2 of Annex L to Directive 77/388/EEC
Točka 2 Priloge L k Direktivi 77/388/EGS
Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates
Dostop do spletne programske opreme ali prenos spletne programske opreme (vključno s programi za javna naročila/računovodstvo in protivirusnimi programi) ter njihove posodobitve.
Software to block banner adverts showing, otherwise known as Bannerblockers
„Preprečevalci prikaza oglasov“ (programska oprema za onemogočanje prikazovanja oglasov s pasico).
Download drivers, such as software that interfaces computers with peripheral equipment (such as printers)
Gonilniki za prenos podatkov, kot je programska oprema, ki deluje kot vmesnik med računalniki in zunanjo opremo (na primer tiskalniki).
Online automated installation of filters on websites
Avtomatizirana spletna namestitev filtrov na spletiščih.
Online automated installation of firewalls.
Avtomatizirana spletna namestitev požarnih zidov.
Item 3 of Annex L to Directive 77/388/EEC
Točka 3 Priloge L k Direktivi 77/388/EGS
Accessing or downloading desktop themes
Dostop do ali prenos namiznih tem.
Accessing or downloading photographic or pictorial images or screensavers
Dostop do ali prenos fotografskih ali slikovnih podob ali ohranjevalnikov zaslona.
The digitised content of books and other electronic publications
Digitalizirana vsebina knjig in drugih elektronskih publikacij.
Subscription to online newspapers and journals
Naročnina na spletne časopise in revije.
Weblogs and website statistics
Spletni dnevniki in statistike spletišč.
Online news, traffic information and weather reports
Spletne novice, prometna obvestila in vremenske napovedi.
Online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time)
Spletni podatki, ki jih programska oprema avtomatično ustvari na osnovi določenega vnosa kupca, kot na primer pravni ali finančni podatki (zlasti stalno posodobljeni podatki o stanju na borzi).
The provision of advertising space including banner ads on a website/web page
Nudenje oglasnega prostora, vključno z oglasi s pasico na spletiščih in spletnih straneh.
Use of search engines and Internet directories.
Uporaba iskalnikov in internetnih imenikov.
Item 4 of Annex L to Directive 77/388/EEC
Točka 4 Priloge L k Direktivi 77/388/EGS
Accessing or downloading of music on to computers and mobile phones
Dostop do ali prenos glasbe na računalnike in mobilne telefone.
Accessing or downloading of jingles, excerpts, ringtones, or other sounds
Dostop do ali prenos „jinglov“, odlomkov, melodij zvonjenja ali drugih zvokov.
Accessing or downloading of films
Dostop do ali prenos filmov.
Downloading of music on to computers and mobile phones
Prenos iger na računalnike in mobilne telefone.
Accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another.
Dostop do avtomatiziranih spletnih iger, ki so odvisne od interneta ali podobnih elektronskih omrežij, kjer so igralci na različnih geografskih lokacijah.
Item 5 of Annex L to Directive 77/388/EEC
Točka 5 Priloge L k Direktivi 77/388/EGS
Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student
Avtomatizirano učenje na daljavo, ki je odvisno od interneta ali podobnega elektronskega omrežja in katerega ponudba zahteva omejeno človeško posredovanje, ali nikakršnega, vključno z virtualnimi učilnicami, razen kjer se internet ali podobno elektronsko omrežje uporablja le kot orodje za komunikacijo med učiteljem in učencem.
Workbooks completed by pupils online and marked automatically, without human intervention.
Delovni zvezki, ki jih učenci izpolnijo na spletu in so ocenjeni avtomatično, brez človeškega posredovanja.
Article 19 of this Regulation
Člen 19 te uredbe
Weights traded
Teže, s katerimi se trguje
Ounce (1 oz = 31,1035 g)
Unča (1 oz = 31,1035 g)
Tael = a traditional Chinese unit of weight.
Tael = tradicionalna kitajska utežna enota.
The nominal fineness of a Hong Kong tael bar is 990 but in Taiwan 5 and 10 tael bars can be 999,9 fineness.
Običajna kakovost hongkonške tael ploščice je 990, toda na Tajvanu imajo taelske ploščice 5 in 10 lahko kakovost 999,9.
Tola = a traditional Indian unit of weight for gold.
Tola = tradicionalna indijska utežna enota za zlato.
The most popular sized bar is 10 tola, 999 fineness.
Najpogostejša velikost ploščice je 10-tolska, kakovost 999.
Tola (10 tolas = 3,75 oz.)
Tola (10 tol = 3,75 oz.)
Commission Regulation (EC) No 1778/2005
Uredba Komisije (ES) št. 1778/2005
This Regulation shall enter into force on 29 October 2005.
Ta uredba začne veljati 29. oktobra 2005.
to Commission Regulation of 28 October 2005 establishing the standard import values for determining the entry price of certain fruit and vegetables
k Uredbi Komisije z dne 28. oktobra 2005 o določitvi pavšalnih uvoznih vrednosti za določanje vhodne cene nekaterega sadja in zelenjave
Commission Regulation (EC) No 1779/2005
Uredba Komisije (ES) št. 1779/2005
establishing a prohibition of fishing for sprat in ICES zones IIIa by vessels flying the flag of Denmark
o prepovedi ribolova na papalino v območju ICES IIIa s plovili, ki plujejo pod dansko zastavo
9 October 2005
oktober 2005
Commission Regulation (EC) No 1780/2005
Uredba Komisije (ES) št. 1780/2005
establishing a prohibition of fishing for black scabbardfish in ICES zones VIII, IX, X (Community waters and international waters) by vessels flying the flag of France
o prepovedi ribolova na črni morski meč v območjih ICES VIII, IX, X (vode Skupnosti in mednarodne vode) s plovili, ki plujejo pod francosko zastavo
Council Regulation (EC) No 2270/2004 of 22 December 2004 fixing for 2005 and 2006 the fishing opportunities for Community fishing vessels for certain deep sea stocks in waters where catch limitation are required [3], lays down quotas for 2005 and 2006.
Uredba Sveta (ES) 2270/2004 z dne 22. decembra 2004 o določitvi ribolovnih možnosti za ribiška plovila Skupnosti za določene staleže globokomorskih rib v vodah, kjer so potrebne omejitve ulova za leti 2005 in 2006 [3], določa kvote za leti 2005 in 2006.
OJ L 396, 22.12.2004, p. 4.
UL L 396, 22.12.2004, str. 4.
Black scabbardfish (Aphanopus carbo)
Črni morski meč (Aphanopus carbo)
VIII, IX, X (EC waters and international waters)
VIII, IX, X (vode ES in mednarodne vode)
19 October 2005
oktober 2005
Commission Regulation (EC) No 1781/2005
Uredba Komisije (ES) št. 1781/2005
establishing a prohibition of fishing for herring in ICES zones I, II by vessels flying the flag of Poland
o prepovedi ribolova na atlantski sled v območjih ICES I, II s plovili, ki plujejo pod poljsko zastavo
I, II (EC waters and International waters)
I, II (vode ES in mednarodne vode)
14 October 2005
oktober 2005
Commission Regulation (EC) No 1782/2005
Uredba Komisije (ES) št. 1782/2005
fixing the minimum selling prices for butter for the 173rd individual invitation to tender under the standing invitation to tender provided for in Regulation (EC) No 2571/97
o določitvi najnižje prodajne cene za maslo za 173. posamični razpis v okviru stalnega razpisa, predvidenega v Uredbi (ES) št. 2571/97
The minimum selling prices of butter from intervention stocks and processing securities applying for the 173rd individual invitation to tender, under the standing invitation to tender provided for in Regulation (EC) No 2571/97, shall be fixed as indicated in the Annex hereto.
Najnižje prodajne cene masla iz intervencijskih zalog in varščine za izvedbo predelave za 173. posamični razpis v okviru stalnega razpisa, predvidenega v uredbi (ES) št. 2571/97, se določijo v zneskih, navedenih v Prilogi k tej Uredbi.
to the Commission Regulation of 28 October 2005 fixing the minimum selling prices for butter for the 173rd individual invitation to tender under the standing invitation to tender provided for in Regulation (EC) No 2571/97
k Uredbi Komisije z dne 28. oktobra 2005 o določitvi najnižje prodajne cene za maslo za 173. posamični razpis v okviru stalnega razpisa, predvidenega v Uredbi (ES) št. 2571/97
Commission Regulation (EC) No 1783/2005
Uredba Komisije (ES) št. 1783/2005
fixing the maximum aid for cream, butter and concentrated butter for the 173rd individual invitation to tender under the standing invitation to tender provided for in Regulation (EC) No 2571/97
o določitvi najvišje pomoči za smetano, maslo in zgoščeno maslo za 173. posamični razpis v okviru stalnega razpisa, predvidenega v Uredbi (ES) št. 2571/97
The maximum aid and processing securities applying for the 173rd individual invitation to tender, under the standing invitation to tender provided for in Regulation (EC) No 2571/97, shall be fixed as indicated in the Annex hereto.
Najvišja pomoč in varščina za izvedbo predelave za 173. posamični razpis v okviru stalnega razpisa, predvidenega v Uredbi (ES) št. 2571/97, se določita v zneskih, navedenih v Prilogi k tej uredbi.
to the Commission Regulation of 28 October 2005 fixing the maximum aid for cream, butter and concentrated butter for the 173rd individual invitation to tender under the standing invitation to tender provided for in Regulation (EC) No 2571/97
k Uredbi Komisije z dne 28. oktobra 2005 o določitvi najvišje pomoči za smetano, maslo in zgoščeno maslo za 173. posamični razpis v okviru stalnega razpisa, predvidenega v Uredbi (ES) št. 2571/97
Commission Regulation (EC) No 1784/2005
Uredba Komisije (ES) št. 1784/2005
fixing the maximum aid for concentrated butter for the 345th special invitation to tender opened under the standing invitation to tender provided for in Regulation (EEC) No 429/90
o določitvi najvišje pomoči za zgoščeno maslo za 345. posebni razpis v okviru stalnega razpisa, predvidenega v Uredbi (EGS) št. 429/90
For the 345th tender under the standing invitation to tender opened by Regulation (EEC) No 429/90 the maximum aid and the end-use security are fixed as follows:
Za 345. posebni razpis v okviru stalnega razpisa, predvidenega v Uredbi (EGS) št. 429/90, se najvišja pomoč in varščina za končno uporabo določita v naslednji višini:
Commission Regulation (EC) No 1785/2005
Uredba Komisije (ES) št. 1785/2005
amending Regulation (EEC) No 1609/88 as regards the latest date by which butter must have been taken into storage in order to be sold pursuant to Regulations (EEC) No 3143/85 and (EC) No 2571/97
o spremembah Uredbe (EGS) št. 1609/88 glede zadnjega datuma, do katerega mora biti maslo uskladiščeno in pripravljeno za prodajo v skladu z Uredbo (EGS) št. 3143/85 in Uredbo (ES) št. 2571/97
Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organization of the market in milk and milk products [1], and in particular Article 10,
ob upoštevanju Uredbe Sveta (ES) št. 1255/1999 z dne 17. maja 1999 o skupni ureditvi trga za mleko in mlečne proizvode [1], in zlasti člena 10 Uredbe,
Pursuant to Article 1 of Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the grant of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs [2], the butter put up for sale must have been taken into storage before a date to be determined.
V skladu s členom 1 Uredbe Komisije (ES) št. 2571/97 z dne 15. decembra 1997 o prodaji masla po znižanih cenah in o dodelitvi pomoči za smetano, maslo in zgoščeno maslo za izdelavo peciva, sladoleda in drugih živil [2] mora biti maslo, namenjeno za prodajo, uskladiščeno pred določenim datumom.
In view of the trends on the butter market and the quantities of stocks available, the date in Article 1 of Commission Regulation (EEC) No 1609/88 [3], relating to the butter referred to in Regulation (EC) No 2571/97, should be amended.
Glede na gibanja na trgu masla in razpoložljive količine zalog je treba spremeniti datum iz člena 1 Uredbe Komisije (EGS) št. 1609/88 [3] glede masla iz Uredbe (ES) št. 2571/97.
In Article 1 of Regulation (EEC) No 1609/88, the second subparagraph is hereby replaced by the following:
Drugi pododstavek člena 1 Uredbe (EGS) št. 1609/88 se nadomesti z naslednjim besedilom: