natgillin/translations-raw huggingface dataset:
the rate to be taken into account shall be the rate applicable, pursuant to Article 93, in the Member State in the territory of which the place of the supply to the taxable dealer, as determined in accordance with Articles 31 and 32, is deemed to be situated.
upošteva se stopnja, ki se v smislu člena 93 uporablja v državi članici, na ozemlju katere se šteje, da je kraj opravljene dobave obdavčljivemu preprodajalcu, določen v skladu s členoma 31 in 32.
Article 330
Člen 330
The VAT due in respect of each supply of means of transport as referred to in Article 327(1), determined in accordance with Article 328, may not be less than the amount of VAT that would be due if that supply were subject to the margin scheme.
Dolgovani DDV za vsako dobavo prevoznih sredstev iz člena 327(1), določen v skladu s členom 328, ne sme biti nižji od zneska DDV, ki bi ga bilo treba plačati, če bi se za dobavo uporabljala maržna ureditev.
Member States may provide that, if the supply is subject to the margin scheme, the margin may not be less than 10 % of the selling price within the meaning of point (1) of Article 312.
Države članice lahko določijo, da ta razlika, če se je za dobave uporabljala maržna ureditev, ne sme biti nižja od 10 % prodajne cene v smislu točke (1) člena 312.
Article 331
Člen 331
Taxable persons may not deduct from the VAT for which they are liable the VAT due or paid in respect of second-hand means of transport supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to VAT in accordance with these transitional arrangements.
Davčni zavezanec od DDV, ki ga je dolžan plačati, ne sme odbiti DDV, ki ga je dolžan ali ga je plačal za rabljeno prevozno sredstvo, ki mu ga je dobavil obdavčljivi preprodajalec, če za dobavo tega blaga preprodajalec uporablja obdavčitev v skladu s to prehodno ureditvijo.
Article 332
Člen 332
The taxable dealer may not enter separately on the invoices he issues the VAT relating to supplies to which he applies these transitional arrangements.
Obdavčljivi preprodajalec na računu, ki ga izda, ne sme ločeno izkazovati DDV, ki se nanaša na dobave, za katere uporablja to prehodno ureditev.
Special arrangements for sales by public auction
Posebna ureditev za prodajo na javni dražbi
Article 333
Člen 333
Member States may, in accordance with the provisions of this Section, apply special arrangements for taxation of the profit margin made by an organiser of a sale by public auction in respect of the supply of second-hand goods, works of art, collectors' items or antiques by that organiser, acting in his own name and on behalf of the persons referred to in Article 334, pursuant to a contract under which commission is payable on the sale of those goods by public auction.
Države članice lahko v skladu z določbami tega oddelka uporabljajo posebno ureditev, po kateri se obdavčuje razlika v ceni, ki jo doseže organizator prodaje na javni dražbi v zvezi z dobavami rabljenega blaga, umetniških predmetov, zbirk ali starin, ki jih ta organizator opravi v svojem imenu in za račun oseb iz člena 334 v skladu s pogodbo, na podlagi katere se plača provizija od prodaje tega blaga na javni dražbi.
The arrangements referred to in paragraph 1 shall not apply to the supply of new means of transport, carried out in accordance with the conditions specified in Article 138(1) and (2)(a).
Ureditev iz odstavka 1 se ne uporablja za dobave novih prevoznih sredstev, opravljenih pod pogoji iz člena 138(1) in (2)(a).
Article 334
Člen 334
These special arrangements shall apply to supplies carried out by an organiser of a sale by public auction, acting in his own name, on behalf of one of the following persons:
Ta posebna ureditev se uporablja za dobave, ki jih organizator prodaje na javni dražbi opravi v svojem imenu za račun naslednjih oseb:
another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is exempt pursuant to Article 136;
drugega davčnega zavezanca, kolikor je dobava blaga, ki jo opravi ta davčni zavezanec po pogodbi, na podlagi katere se plača provizija od prodaje, oproščena v skladu s členom 136;
another taxable person, in so far as the supply of goods, carried out by that taxable person in accordance with a contract under which commission is payable on a sale, is covered by the exemption for small enterprises provided for in Articles 282 to 292 and involves capital goods;
drugega davčnega zavezanca, kolikor dobava blaga tega davčnega zavezanca, opravljena po pogodbi, na podlagi katere se plača provizija od prodaje, izpolnjuje pogoje za oprostitev za mala podjetja iz členov 282 do 292 in vključuje osnovna sredstva;
a taxable dealer, in so far as the supply of goods, carried out by that taxable dealer in accordance with a contract under which commission is payable on a sale, is subject to VAT in accordance with the margin scheme.
obdavčljivega preprodajalca, kolikor je dobava blaga, ki jo opravi ta obdavčljivi preprodajalec po pogodbi, na podlagi katere se plača provizija od prodaje, predmet DDV po maržni ureditvi.
Article 335
Člen 335
The supply of goods to a taxable person who is an organiser of sales by public auction shall be regarded as taking place when the sale of those goods by public auction takes place.
Šteje se, da se dobava blaga davčnemu zavezancu, ki je organizator prodaje na javni dražbi, opravi, ko se to blago proda na javni dražbi.
Article 336
Člen 336
The taxable amount in respect of each supply of goods referred to in this Section shall be the total amount invoiced in accordance with Article 339 to the purchaser by the organiser of the sale by public auction, less the following:
Davčna osnova za vsako dobavo blaga iz tega oddelka je skupni znesek, ki ga organizator prodaje na javni dražbi zaračuna pridobitelju v skladu s členom 339, zmanjšan za naslednje zneske:
the net amount paid or to be paid by the organiser of the sale by public auction to his principal, as determined in accordance with Article 337;
neto znesek, ki ga je ali naj bi ga plačal organizator prodaje na javni dražbi svojemu naročniku, določen v skladu s členom 337;
the amount of the VAT payable by the organiser of the sale by public auction in respect of his supply.
znesek DDV, ki ga mora plačati organizator prodaje na javni dražbi za opravljeno dobavo.
Article 337
Člen 337
The net amount paid or to be paid by the organiser of the sale by public auction to his principal shall be equal to the difference between the auction price of the goods and the amount of the commission obtained or to be obtained by the organiser of the sale by public auction from his principal pursuant to the contract under which commission is payable on the sale.
Neto znesek, ki ga je ali naj bi ga plačal organizator prodaje na javni dražbi svojemu naročniku, je enak razliki med ceno blaga, doseženo na javni dražbi, in zneskom provizije, ki jo ali naj bi jo dobil organizator prodaje na javni dražbi od svojega naročnika po pogodbi, kjer se provizija plača od prodaje.
Article 338
Člen 338
Organisers of sales by public auction who supply goods in accordance with the conditions laid down in Articles 333 and 334 must indicate the following in their accounts, in suspense accounts:
Organizatorji prodaje na javni dražbi, ki dobavljajo blago pod pogoji iz členov 333 in 334, morajo v svojem knjigovodstvu na prehodnih postavkah izkazati naslednje zneske:
the amounts obtained or to be obtained from the purchaser of the goods;
zneske, ki so jih ali naj bi jih dobili od pridobitelja blaga;
the amounts reimbursed or to be reimbursed to the vendor of the goods.
zneske, ki so jih ali naj bi jih vrnili prodajalcu blaga.
The amounts referred to in the first paragraph must be duly substantiated.
Zneski iz prvega odstavka morajo biti ustrezno utemeljeni.
Article 339
Člen 339
The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following:
Organizator prodaje na javni dražbi mora pridobitelju izdati račun, na katerem izkaže naslednje zneske:
the auction price of the goods;
ceno blaga, doseženo na dražbi;
taxes, duties, levies and charges;
davke, dajatve, prelevmane in takse;
incidental expenses, such as commission, packing, transport and insurance costs, charged by the organiser to the purchaser of the goods.
postranske stroške, kot so provizije, stroški embaliranja, prevoza in zavarovanja, ki jih zaračuna organizator pridobitelju blaga.
The invoice issued by the organiser of the sale by public auction must not indicate any VAT separately.
Na računu, ki ga izda organizator prodaje na javni dražbi, ne sme biti ločeno izkazan DDV.
Article 340
Člen 340
The organiser of the sale by public auction to whom the goods have been transmitted pursuant to a contract under which commission is payable on a public auction sale must issue a statement to his principal.
Organizator prodaje na javni dražbi, ki mu je bilo blago predano po pogodbi, na podlagi katere se plača provizija od prodaje na javni dražbi, mora svojemu naročniku izdati obračun.
The statement issued by the organiser of the sale by public auction must specify separately the amount of the transaction, that is to say, the auction price of the goods less the amount of the commission obtained or to be obtained from the principal.
Obračun, ki ga izda organizator prodaje na javni dražbi, mora izkazovati znesek transakcije, t.j. ceno blaga, doseženo na dražbi, zmanjšano za znesek provizije, ki jo je ali naj bi jo dobil od naročnika.
The statement drawn up in accordance with paragraph 1 shall serve as the invoice which the principal, where he is a taxable person, must issue to the organiser of the sale by public auction in accordance with Article 220.
Obračun, pripravljeni pod pogoji iz odstavka 1, se prizna kot račun, ki ga mora naročnik, če je davčni zavezanec, izdati organizatorju prodaje na javni dražbi v skladu s členom 220.
Article 341
Člen 341
Member States which apply the arrangements provided for in this Section shall also apply these arrangements to supplies of second-hand means of transport, as defined in Article 327(3), carried out by an organiser of sales by public auction, acting in his own name, pursuant to a contract under which commission is payable on the sale of those goods by public auction, on behalf of a taxable dealer, in so far as those supplies by that taxable dealer would be subject to VAT in accordance with the transitional arrangements for second-hand means of transport.
Države članice, ki uporabljajo ureditev iz tega oddelka, to ureditev uporabljajo tudi za dobave rabljenih prevoznih sredstev, kakor so opredeljena v členu 327(3), ki jih opravi organizator prodaje na javni dražbi v svojem imenu, v skladu s pogodbo, na podlagi katere se plača provizija od prodaje tega blaga na javni dražbi, za račun obdavčljivega preprodajalca, kolikor bi bile te dobave, ki bi jih opravil ta obdavčljivi preprodajalec, predmet DDV v skladu s prehodno ureditvijo, ki se uporablja za rabljena prevozna sredstva.
Measures to prevent distortion of competition and tax evasion
Zaščitni ukrepi pred izkrivljanjem konkurence in davčnimi goljufijami
Article 342
Člen 342
Member States may take measures concerning the right of deduction in order to ensure that the taxable dealers covered by special arrangements as provided for in Section 2 do not enjoy unjustified advantage or sustain unjustified harm.
Države članice lahko sprejmejo ukrepe glede pravice do odbitka DDV, da bi preprečile neupravičene ugodnosti ali neupravičeno škodo obdavčljivih preprodajalcev, za katere se uporablja ena od ureditev iz oddelka 2.
Article 343
Člen 343
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce special measures to combat tax evasion, pursuant to which the VAT due under the margin scheme may not be less than the amount of VAT which would be due if the profit margin were equal to a certain percentage of the selling price.
Svet lahko na predlog Komisije soglasno dovoli katerikoli državi članici, da uvede posebne ukrepe za preprečevanje davčnih goljufij, tako da določi, da DDV, ki ga je treba plačati na podlagi maržne ureditve, ne more biti nižji od zneska davka, ki bi ga bilo treba plačati, če bi bila razlika v ceni enaka določenemu odstotku prodajne cene.
The percentage of the selling price shall be fixed in the light of the normal profit margins made by economic operators in the sector concerned.
Odstotek prodajne cene se določi z upoštevanjem običajne razlike v ceni, ki jo dosežejo gospodarski subjekti v zadevnem sektorju.
SPECIAL SCHEME FOR INVESTMENT GOLD
Posebna ureditev za investicijsko zlato
Article 344
Člen 344
For the purposes of this Directive, and without prejudice to other Community provisions, ‘investment gold’ shall mean:
Za namene te direktive in brez poseganja v druge določbe Skupnosti „investicijsko zlato“ pomeni:
gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths, whether or not represented by securities;
zlato v obliki palic ali ploščic s težo, ki jo sprejemajo trgi plemenitih kovin, čistine, ki je enaka ali večja od 995 tisočink, predstavljeno z vrednostnimi papirji ali ne;
gold coins of a purity equal to or greater than 900 thousandths and minted after 1800, which are or have been legal tender in the country of origin, and are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80 %.
zlate kovance s čistino enako ali večjo od 900 tisočink, skovane po letu 1800, ki so ali so bili zakonito plačilno sredstvo v državi porekla in ki se običajno prodajajo po ceni, ki ne presega za več kot 80 % vrednosti zlata na odprtem trgu, vsebovanega v kovancih.
Member States may exclude from this special scheme small bars or wafers of a weight of 1 g or less.
Države članice lahko iz te posebne ureditve izvzamejo majhne palice ali ploščice z maso 1 g ali manj.
For the purposes of this Directive, the coins referred to in point (2) of paragraph 1 shall not be regarded as sold for numismatic interest.
V tej direktivi se šteje, da se kovanci iz točke (2) odstavka 1 ne prodajajo v zbirateljske namene.
Article 345
Člen 345
Starting in 1999, each Member State shall inform the Commission by 1 July each year of the coins meeting the criteria laid down in point (2) of Article 344(1) which are traded in that Member State.
Od leta 1999 dalje vsaka država članica vsako leto do 1. julija Komisijo obvesti o kovancih, ki izpolnjujejo kriterije iz točke (2) člena 344(1) in s katerimi se trguje v tej državi članici.
The Commission shall, before 1 December each year, publish a comprehensive list of those coins in the ‘C’ series of the Official Journal of the European Union.
Komisija objavi celoten seznam teh kovancev v seriji „C“Uradnega lista Evropske unije pred 1. decembrom vsako leto.
Coins included in the published list shall be deemed to fulfil those criteria throughout the year for which the list is published.
Šteje se, da kovanci iz objavljenega seznama izpolnjujejo ta merila v celotnem letu, za katerega se seznam objavi.
Exemption from VAT
Oprostitev DDV
Article 346
Člen 346
Member States shall exempt from VAT the supply, the intra-Community acquisition and the importation of investment gold, including investment gold represented by certificates for allocated or unallocated gold or traded on gold accounts and including, in particular, gold loans and swaps, involving a right of ownership or claim in respect of investment gold, as well as transactions concerning investment gold involving futures and forward contracts leading to a transfer of right of ownership or claim in respect of investment gold.
Države članice oprostijo DDV dobavo, pridobitev znotraj Skupnosti in uvoz investicijskega zlata, vključno z investicijskim zlatom, ki ga predstavljajo potrdila za alocirano ali nealocirano zlato ali s katerim se trguje na računih za zlato, in vključujoč predvsem posojila v zlatu in swap posle, vključno z lastninsko pravico ali terjatvami v zvezi z investicijskim zlatom, kakor tudi transakcije z investicijskim zlatom, ki vključujejo terminske posle in terminske pogodbe za prenos lastninske pravice ali terjatve v zvezi z investicijskim zlatom.
Article 347
Člen 347
Member States shall exempt the services of agents who act in the name and on behalf of another person, when they take part in the supply of investment gold for their principal.
Države članice oprostijo storitve posrednikov, ki delujejo v imenu in za račun druge osebe, kadar posredujejo pri dobavi investicijskega zlata za svojega naročnika.
Taxation option
Izbira obdavčitve
Article 348
Člen 348
Member States shall allow taxable persons who produce investment gold or transform gold into investment gold the right to opt for the taxation of supplies of investment gold to another taxable person which would otherwise be exempt pursuant to Article 346.
Države članice dovolijo davčnim zavezancem, ki proizvajajo investicijsko zlato ali predelujejo zlato v investicijsko zlato, da se odločijo za obdavčitev dobav investicijskega zlata, ki bi bile sicer oproščene na podlagi člena 346, drugemu davčnemu zavezancu.
Article 349
Člen 349
Member States may allow taxable persons who, in the course of their economic activity, normally supply gold for industrial purposes, the right to opt for the taxation of supplies of gold bars or wafers, as referred to in point (1) of Article 344(1), to another taxable person, which would otherwise be exempt pursuant to Article 346.
Države članice lahko dovolijo davčnim zavezancem, ki v okviru svoje ekonomske dejavnosti običajno dobavljajo zlato za industrijsko namene, pravico, da se odločijo za obdavčitev dobav zlatih palic ali ploščic iz točke 1 člena 344(1), ki bi bile sicer oproščene na podlagi člena 346, drugemu davčnemu zavezancu.
Member States may restrict the scope of the option provided for in paragraph 1.
Države članice lahko omejijo obseg uporabe možnosti iz odstavka 1.
Article 350
Člen 350
Where the supplier has exercised the right under Articles 348 and 349 to opt for taxation, Member States shall allow the agent to opt for taxation of the services referred to in Article 347.
Kadar dobavitelj uporabi pravico do izbire obdavčevanja v skladu s členoma 348 in 349, države članice podelijo posredniku pravico do izbire za obdavčitev za storitve, navedene v členu 347.
Article 351
Člen 351
Member States shall lay down detailed rules for the exercise of the options provided for in this Section, and shall inform the Commission accordingly.
Države članice določijo natančna navodila za uporabo pravice do izbire iz tega oddelka in o tem obvestijo Komisijo.
Transactions on a regulated gold bullion market
Transakcije na zakonsko urejenem trgu plemenitih kovin
Article 352
Člen 352
Each Member State may, after consulting the VAT Committee, apply VAT to specific transactions relating to investment gold which take place in that Member State between taxable persons who are members of a gold bullion market regulated by the Member State concerned or between such a taxable person and another taxable person who is not a member of that market.
Vsaka država članica lahko po posvetovanju z odborom za DDV uvede DDV za posebne transakcije v zvezi z investicijskim zlatom, opravljene v tej državi članici med davčnimi zavezanci, ki so člani trga plemenitih kovin, ki ga zakonsko ureja ta država članica, ali med takšnim davčnim zavezancem in drugim davčnim zavezancem, ki ni član tega trga.
However, the Member State may not apply VAT to supplies carried out in accordance with the conditions specified in Article 138 or to exports of investment gold.
Vendar država članica ne more uporabiti DDV za dobave, opravljene pod pogoji iz člena 138, niti za izvoz investicijskega zlata.
Article 353
Člen 353
Member States which, pursuant to Article 352, tax transactions between taxable persons who are members of a regulated gold bullion market shall, for the purposes of simplification, authorise suspension of the tax to be collected and relieve taxable persons of the accounting requirements in respect of VAT.
Države članice, ki na podlagi člena 352 obdavčijo transakcije med davčnimi zavezanci, ki so člani zakonsko urejenega trga plemenitih kovin, zaradi poenostavitve dovolijo odlog obračuna davka ter davčne zavezance oprostijo zahtev glede knjigovodstva za DDV.
Special rights and obligations for traders in investment gold
Posebne pravice in obveznosti trgovcev z investicijskim zlatom
Article 354
Člen 354
Where his subsequent supply of investment gold is exempt pursuant to this Chapter, the taxable person shall be entitled to deduct the following:
Če je njegova kasnejša dobava investicijskega zlata na podlagi tega poglavja oproščena, ima davčni zavezanec pravico odbiti naslednje zneske:
the VAT due or paid in respect of investment gold supplied to him by a person who has exercised the right of option under Articles 348 and 349 or supplied to him in accordance with Section 4;
DDV, ki ga je dolžan plačati ali ga je plačal za investicijsko zlato, ki mu ga je dobavila oseba, ki je izkoristila pravico do izbire iz členov 348 in 349, ali mu je bilo dobavljeno v skladu z oddelkom 4;
the VAT due or paid in respect of a supply to him, or in respect of an intra-Community acquisition or importation carried out by him, of gold other than investment gold which is subsequently transformed by him or on his behalf into investment gold;
DDV, ki ga je dolžan plačati ali ga je plačal za dobavo, ki mu je opravljena, pridobitev znotraj Skupnosti ali za uvoz zlata, razen investicijskega zlata, ki ga kasneje predela ali ga druga oseba za njegov račun predela v investicijsko zlato;
the VAT due or paid in respect of services supplied to him consisting in a change of form, weight or purity of gold including investment gold.
DDV, ki ga je dolžan plačati ali ga je plačal za storitve, opravljene zanj, ki vsebujejo spremembo oblike, teže ali čistosti zlata, vključno z investicijskim zlatom.
Article 355
Člen 355
Taxable persons who produce investment gold or transform gold into investment gold shall be entitled to deduct the VAT due or paid by them in respect of the supply, intra-Community acquisition or importation of goods or services linked to the production or transformation of that gold, as if the subsequent supply of the gold exempted pursuant to Article 346 were taxed.
Davčni zavezanci, ki proizvajajo investicijsko zlato ali predelujejo zlato v investicijsko zlato, imajo pravico odbiti davek, ki so ga dolžni plačati ali so ga plačali za dobavo ali pridobitev znotraj Skupnosti ali za uvoz blaga ali opravljanje storitev v zvezi s proizvodnjo ali predelavo tega zlata, kot da bi bila kasnejša dobava zlata, ki je oproščeno po členu 346, obdavčena.
Article 356
Člen 356
Member States shall ensure that traders in investment gold keep, as a minimum, accounts of all substantial transactions in investment gold and keep the documents which enable the customers in such transactions to be identified.
Države članice zagotovijo najmanj to, da trgovci z investicijskim zlatom, vodijo evidenco vseh večjih transakcij z investicijskim zlatom in hranijo dokumentacijo, ki omogoča identifikacijo kupca pri teh transakcijah.
Traders shall keep the information referred to in the first subparagraph for a period of at least five years.
Trgovci hranijo informacije iz prvega pododstavka najmanj pet let.
Member States may accept equivalent obligations under measures adopted pursuant to other Community legislation, such as Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, to comply with the requirements under paragraph 1.
Države članice lahko za izpolnitev zahtev odstavka 1 sprejmejo enakovredne obveznosti v okviru ukrepov, sprejetih v skladu z drugo zakonodajo Skupnosti, na primer Direktivo Evropskega parlamenta in Sveta 2005/60/ES z dne 26. oktobra 2005 o preprečevanju uporabe finančnega sistema za pranje denarja in financiranje terorizma.