natgillin/translations-raw huggingface dataset:
Where Member States exercise the option provided for in this Section, they shall take the measures necessary to ensure that the intra-Community acquisition of goods intended to be placed under one of the arrangements or in one of the situations referred to in Article 156, Article 157(1)(b) or Article 158 is covered by the same provisions as the supply of goods carried out within their territory under the same conditions.
Kadar države članice uporabijo možnost iz tega oddelka, sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se za pridobitve blaga znotraj Skupnosti, ki je namenjeno za enega od postopkov ali možnosti iz člena 156, člena 157(1)(b) in člena 158, uporabijo iste določbe kot za dobave blaga, ki se opravijo na njihovem ozemlju pod enakimi pogoji.
If the goods cease to be covered by the arrangements or situations referred to in this Section, thus giving rise to importation for the purposes of Article 61, the Member State of importation shall take the measures necessary to prevent double taxation.
Kadar se zaradi končanja postopkov ali možnosti iz tega oddelka blago uvozi v smislu člena 61, država članica uvoza sprejme potrebne ukrepe v izogib dvojnemu obdavčevanju.
Transactions exempted with a view to export and in the framework of trade between the Member States
Transakcije, oproščene za namene izvoza in v okviru trgovine med državami članicami
Member States may, after consulting the VAT Committee, exempt the following transactions carried out by, or intended for, a taxable person up to an amount equal to the value of the exports carried out by that person during the preceding 12 months:
Po posvetovanju z odborom za DDV lahko države članice oprostijo naslednje transakcije, ki jih opravi davčni zavezanec ali so mu namenjene, do zneska, ki je enak vrednosti izvoza, opravljenega v predhodnih 12 mesecih:
intra-Community acquisitions of goods made by the taxable person, and imports for and supplies of goods to the taxable person, with a view to their exportation from the Community as they are or after processing;
pridobitve blaga znotraj Skupnosti, ki jih opravi davčni zavezanec, ter uvoz in dobave blaga za davčnega zavezanca, ki namerava to blago izvoziti iz Skupnosti v stanju, kakor je ali po predelavi;
supplies of services linked with the export business of the taxable person.
opravljanje storitev v zvezi z izvozno dejavnostjo tega davčnega zavezanca.
Where Member States exercise the option of exemption under paragraph 1, they shall, after consulting the VAT Committee, apply that exemption also to transactions relating to supplies carried out by the taxable person, in accordance with the conditions specified in Article 138, up to an amount equal to the value of the supplies carried out by that person, in accordance with the same conditions, during the preceding 12 months.
Kadar države članice uporabijo možnost oprostitve iz odstavka 1, po posvetovanju z odborom za DDV razširijo to oprostitev tudi na transakcije v zvezi z dobavami, ki jih opravi davčni zavezanec pod pogoji iz člena 138, do največ vrednosti njegovih dobav blaga, ki jih je pod istimi pogoji opravil v preteklih dvanajstih mesecih.
Member States may set a common maximum amount for transactions which they exempt pursuant to Article 164.
Države članice lahko določijo enotni najvišji znesek za transakcije, ki jih oprostijo na podlagi člena 164.
Provisions common to Sections 1 and 2
Skupne določbe za oddelka 1 in 2
The Commission shall, where appropriate, as soon as possible, present to the Council proposals concerning common arrangements for applying VAT to the transactions referred to in Sections 1 and 2.
Komisija Svetu po potrebi in v najkrajšem možnem času predloži predloge skupnih postopkov za uporabo DDV za transakcije iz oddelkov 1 in 2.
Origin and scope of right of deduction
Nastanek in obseg pravice do odbitka
A right of deduction shall arise at the time the deductible tax becomes chargeable.
Pravica do odbitka nastane v trenutku, ko nastane obveznost za obračun odbitnega davka.
In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:
Dokler se blago in storitve uporabljajo za namene njegovih obdavčenih transakcij, ima davčni zavezanec v državi članici, v kateri opravlja te transakcije, pravico, da odbije od zneska DDV, ki ga je dolžan plačati, naslednje zneske:
the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;
DDV, ki ga je dolžan ali ga je plačal v tej državi članici za blago ali storitve, ki mu jih je ali mu jih bo opravil drug davčni zavezanec;
the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27;
DDV, ki ga je dolžan za transakcije, ki se obravnavajo kot dobave blaga in opravljanje storitev v skladu s členoma 18(a) in 27;
the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i);
DDV, ki ga je dolžan plačati za pridobitve blaga znotraj Skupnosti v skladu s členom 2(1)(b)(i);
the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22;
DDV, ki ga je dolžan za transakcije, ki se obravnavajo kot pridobitve blaga znotraj Skupnosti v skladu s členoma 21 in 22;
the VAT due or paid in respect of the importation of goods into that Member State.
DDV, ki ga je dolžan ali ga je plačal za uvoženo blago v to državo članico.
In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the goods and services are used for the purposes of the following:
Razen odbitka iz člena 168 ima davčni zavezanec pravico do odbitka DDV iz omenjenega člena, če se blago in storitve uporabljajo za namene:
transactions relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT would be deductible if they had been carried out within that Member State;
transakcij v zvezi z dejavnostmi iz drugega pododstavka člena 9(1), opravljene zunaj države članice, v kateri je davek dolgovan ali plačan, v zvezi s katerimi bi imel pravico do odbitka DDV, če bi bile opravljene v tej državi članici;
transactions which are exempt pursuant to Articles 138, 142 or 144, Articles 146 to 149, Articles 151, 152, 153 or 156, Article 157(1)(b), Articles 158 to 161 or Article 164;
transakcij, oproščenih v skladu s členoma 138 in 142, členom 144, členi 146 do 149, členi 151, 152, 153 in 156, členom 157(1)(b), členi 158 do 161 in členom 164;
transactions which are exempt pursuant to points (a) to (f) of Article 135(1), where the customer is established outside the Community or where those transactions relate directly to goods to be exported out of the Community.
transakcij, ki so oproščene v skladu s točkami (a) do (f) člena 135(1), če ima prejemnik sedež zunaj Skupnosti ali če so te transakcije neposredno povezane z blagom, namenjenim za izvoz izSkupnosti.
All taxable persons who, within the meaning of Article 1 of Directive 79/1072/EEC, Article 1 of Directive 86/560/EEC and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT in so far as the goods and services are used for the purposes of the following:(a) transactions referred to in Article 169;
Vsi davčni zavezanci, ki v smislu člena 1 Direktive 79/1072/EGS, člena 1 Direktive 86/560/EGS in člena 171 te direktive nimajo sedeža v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, obdavčeno z DDV, imajo pravico do vračila DDV pod pogojem, da se blago in storitve uporabljajo za:(a) transakcije iz člena 169;
transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.
transakcije, za katere davek plača izključno prejemnik v skladu s členi 194, 195, 196, 197 in 199.
VAT shall be refunded to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State, in accordance with the detailed implementing rules laid down in Directive 79/1072/EEC.
Vračilo DDV davčnim zavezancem, ki nimajo sedeža v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, obdavčeno z DDV, imajo pa sedež v drugi državi članici, se opravi v skladu s podrobnimi izvedbenimi pravili iz Direktive 79/1072/EGS.
The taxable persons referred to in Article 1 of Directive 79/1072/EEC shall also, for the purposes of applying that Directive, be regarded as taxable persons who are not established in the Member State concerned where, in the Member State in which they purchase goods and services or import goods subject to VAT, they have only carried out the supply of goods or services to a person designated in accordance with Articles 194 to 197 or Article 199 as liable for payment of VAT.
Davčni zavezanci iz člena 1 Direktive 79/1072/EGS, ki v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, ki je predmet DDV, opravljajo samo dobave blaga in storitev, pri katerih je prejemnik določen kot oseba, ki je dolžna plačati davek v skladu s členi 194 do 197 in 199, se za namene uporabe navedene direktive štejejo kot davčni zavezanci, ki nimajo sedeža v tej državi članici.
VAT shall be refunded to taxable persons who are not established within the territory of the Community in accordance with the detailed implementing rules laid down in Directive 86/560/EEC.
Vračilo DDV davčnim zavezancem, ki nimajo sedeža na ozemlju Skupnosti, se opravi v skladu s podrobnimi izvedbenimi pravili iz Direktive 86/560/EGS.
The taxable persons referred to in Article 1 of Directive 86/560/EEC shall also, for the purposes of applying that Directive, be regarded as taxable persons who are not established in the Community where, in the Member State in which they purchase goods and services or import goods subject to VAT, they have only carried out the supply of goods or services to a person designated in accordance with Articles 194 to 197 or Article 199 as liable for payment of VAT.
Davčni zavezanci iz člena 1 Direktive 86/560/EGS, ki v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, ki je predmet DDV, opravljajo samo dobavo blaga ali storitev, pri katerih je prejemnik določen kot oseba, ki je dolžna plačati DDV v skladu s členi 194 do197 in člena 199, se za namene uporabe navedene direktive štejejo kot davčni zavezanci, ki nimajo sedeža v Skupnosti.
Directives 79/1072/EEC and 86/560/EEC shall not apply to the supply of goods which is, or may be, exempted pursuant to Article 138 where the goods thus supplied are dispatched or transported by or on behalf of the person acquiring the goods.
Direktivi 79/1072/EGS in 86/560/EGS se ne uporabljata za dobave blaga, ki so bile ali bi lahko bile oproščene po členu 138, kadar tako dobavljeno blago odpošlje ali odpelje pridobitelj ali druga oseba za njegov račun.
Any person who is regarded as a taxable person by reason of the fact that he supplies, on an occasional basis, a new means of transport in accordance with the conditions specified in Article 138(1) and (2)(a) shall, in the Member State in which the supply takes place, be entitled to deduct the VAT included in the purchase price or paid in respect of the importation or the intra-Community acquisition of this means of transport, up to an amount not exceeding the amount of VAT for which he would be liable if the supply were not exempt.
Vsaka oseba, ki se šteje za davčnega zavezanca, ker priložnostno dobavi novo prevozno sredstvo pod pogoji iz člena 138(1) in (2)(a), ima pravico, da v državi članici, v kateri se opravi dobava, odbije DDV, ki je vključen v nabavni ceni ali plačan pri uvozu ali pri pridobitvi tega prevoznega sredstva znotraj Skupnosti, do zneska, ki ne presega zneska DDV, ki bi ga morala plačati, če dobava ne bi bila oproščena.
A right of deduction shall arise and may be exercised only at the time of supply of the new means of transport.
Pravica do odbitka nastane in se lahko uveljavi samo v trenutku dobave novega prevoznega sredstva.
Member States shall lay down detailed rules for the implementation of paragraph 1.
Države članice določijo podrobna pravila za izvajanje odstavka 1.
Proportional deduction
Delež odbitka
In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible.
Za blago in storitve, ki jih davčni zavezanec uporablja bodisi za transakcije iz členov 168, 169 in 170, pri katerih ima pravico do odbitka DDV, bodisi za transakcije, pri katerih nima pravice do odbitka DDV, odbije samo takšen delež DDV, ki se pripiše prvim transakcijam.
The deductible proportion shall be determined, in accordance with Articles 174 and 175, for all the transactions carried out by the taxable person.
Odbitni delež se določi v skladu s členoma 174 in 175 za vse transakcije, ki jih opravlja davčni zavezanec.
Member States may take the following measures:
Države članice lahko sprejmejo naslednje ukrepe:
authorise the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector;
dovolijo, da davčni zavezanec določi delež za vsako področje svoje dejavnosti, če vodi ločeno knjigovodstvo za vsako področje;
require the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector;
zahtevajo, da davčni zavezanec določi delež za vsako področje svoje dejavnosti in za vsako področje vodi ločeno knjigovodstvo;
authorise or require the taxable person to make the deduction on the basis of the use made of all or part of the goods and services;
dovolijo ali zahtevajo, da davčni zavezanec opravi odbitek na podlagi uporabe vsega ali dela blaga in storitev;
authorise or require the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph of paragraph 1, in respect of all goods and services used for all transactions referred to therein;
dovolijo ali zahtevajo, da davčni zavezanec v skladu s pravilom iz prvega pododstavka odstavka 1 opravi odbitek od vsega blaga in storitev, uporabljenih za vse transakcije iz omenjenega pododstavka;
provide that, where the VAT which is not deductible by the taxable person is insignificant, it is to be treated as nil.
določijo, da kadar je DDV, za katerega davčni zavezanec nima pravice do odbitka, neznaten, da se šteje, kakor da ga ni.
The deductible proportion shall be made up of a fraction comprising the following amounts:
Odbitni delež se določi z ulomkom, ki vsebuje naslednje zneske:
as numerator, the total amount, exclusive of VAT, of turnover per year attributable to transactions in respect of which VAT is deductible pursuant to Articles 168 and 169;
v števcu skupni znesek letnega prometa brez DDV, ki se nanaša na transakcije, pri katerih je dana pravica do odbitka DDV po členih 168 in 169;
as denominator, the total amount, exclusive of VAT, of turnover per year attributable to transactions included in the numerator and to transactions in respect of which VAT is not deductible.
v imenovalcu skupni znesek letnega prometa brez DDV, ki se nanaša na transakcije, vključene v števcu, in transakcije, pri katerih ni dana pravica do odbitka DDV.
Member States may include in the denominator the amount of subsidies, other than those directly linked to the price of supplies of goods or services referred to in Article 73.
Države članice lahko v imenovalec vključijo tudi znesek subvencij, razen tistih, ki so neposredno povezane s ceno dobave blaga ali storitev iz člena 73.
By way of derogation from paragraph 1, the following amounts shall be excluded from the calculation of the deductible proportion:
Z odstopanjem od določb odstavka 1 se pri izračunu odbitnega deleža ne upoštevajo naslednji zneski:
the amount of turnover attributable to supplies of capital goods used by the taxable person for the purposes of his business;
znesek prometa, ki se nanaša na dobave investicijskega blaga, ki ga je davčni zavezanec uporabljal za namene svoje dejavnosti;
the amount of turnover attributable to incidental real estate and financial transactions;
znesek prometa, ki se nanaša na priložnostne transakcije z nepremičninami in finančne transakcije;
the amount of turnover attributable to the transactions specified in points (b) to (g) of Article 135(1) in so far as those transactions are incidental.
znesek prometa, ki se nanaša na transakcije iz točk (b) do (g) člena 135(1), če so to priložnostne transakcije.
Where Member States exercise the option under Article 191 not to require adjustment in respect of capital goods, they may include disposals of capital goods in the calculation of the deductible proportion.
Če države članice uporabijo možnost iz člena 191, da ne zahtevajo popravka za investicijsko blago, lahko v izračun odbitnega deleža vključijo tudi odtujitev investicijskega blaga.
The deductible proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next whole number.
Odbitni delež se določi na letni podlagi kot odstotek in se zaokroži na število, ki ne presega naslednjega celega števila.
The provisional proportion for a year shall be that calculated on the basis of the preceding year's transactions.
Začasni delež za leto je delež, ki se izračuna na podlagi podatkov o transakcijah v preteklem letu.
In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under the supervision of the tax authorities, by the taxable person on the basis of his own forecasts.
Če v preteklem letu ni bilo takšnih transakcij ali če so bile transakcije v znesku neznatne, odbitni delež začasno določi davčni zavezanec na podlagi svojih napovedi pod nadzorom davčnega organa.
However, Member States may retain the rules in force at 1 January 1979 or, in the case of the Member States which acceded to the Community after that date, on the date of their accession.
Države članice pa lahko še naprej uporabljajo svoja sedanja pravila, ki so bila v veljavi 1. januarja 1979, oziroma v primeru držav članic, ki so Skupnosti pristopile po tem datumu, na dan njihovega pristopa.
Deductions made on the basis of such provisional proportions shall be adjusted when the final proportion is fixed during the following year.
Odbitki na podlagi takšnega začasnega deleža se popravijo, ko se v naslednjem letu določi končni delež.
Restrictions on the right of deduction
Omejitve pravice do odbitka
The Council, acting unanimously on a proposal from the Commission, shall determine the expenditure in respect of which VAT shall not be deductible.
Svet na predlog Komisije soglasno odloči, za katere izdatke ni dana pravica do odbitka DDV.
VAT shall in no circumstances be deductible in respect of expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.
V nobenem primeru ni dana pravica do odbitka DDV za izdatke, ki niso nedvomno poslovni izdatki, kot so izdatki za luksuzne predmete, razvedrilo ali zabavo.
Pending the entry into force of the provisions referred to in the first paragraph, Member States may retain all the exclusions provided for under their national laws at 1 January 1979 or, in the case of the Member States which acceded to the Community after that date, on the date of their accession.
Do začetka veljavnosti določb iz prvega odstavka lahko države članice ohranijo vse izključitve, določene v njihovih nacionalnih zakonodajah 1. januarja 1979 oziroma, v primeru držav članic, ki so Skupnosti pristopile po tem datumu, na dan njihovega pristopa.
After consulting the VAT Committee, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or other goods from the system of deductions.
Po posvetovanju z odborom za DDV lahko vsaka država članica zaradi cikličnih gospodarskih razlogov iz sistema odbitkov v celoti ali delno izvzame investicijsko blago ali del investicijskega blaga ali drugo blago.
In order to maintain identical conditions of competition, Member States may, instead of refusing deduction, tax goods manufactured by the taxable person himself or goods which he has purchased within the Community, or imported, in such a way that the tax does not exceed the amount of VAT which would be charged on the acquisition of similar goods.
Za ohranitev enakih pogojev konkurence lahko države članice, namesto da ne dovolijo odbitka, obdavčijo blago, ki ga davčni zavezanec bodisi sam proizvede ali kupi v Skupnosti bodisi uvozi, tako da ta davek ne preseže zneska DDV, ki bi bil obračunan ob pridobitvi istovrstnega blaga.
Rules governing exercise of the right of deduction
Pravila za uveljavljanje pravice do odbitka
In order to exercise the right of deduction, a taxable person must meet the following conditions:
Za uveljavljanje pravice do odbitka mora davčni zavezanec izpolniti naslednje pogoje:
for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Articles 220 to 236 and Articles 238, 239 and 240;
za odbitke v skladu s členom 168(a) v zvezi z dobavo blaga in opravljanjem storitev imeti račun, izdan v skladu s členi 220 do 236 in členi 238, 239 in 240;
for the purposes of deductions pursuant to Article 168(b), in respect of transactions treated as the supply of goods or services, he must comply with the formalities as laid down by each Member State;
za odbitke v skladu s členom 168(b) v zvezi s transakcijami, ki se obravnavajo kot dobava blaga in opravljanje storitev, izpolnjevati formalnosti, ki jih določi vsaka država članica;
for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of the VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Articles 220 to 236;
za odbitke v skladu s členom 168(c) v zvezi s pridobitvami blaga znotraj Skupnosti v obračunu DDV iz člena 250 navesti vse podatke, ki so potrebni za izračun zneska DDV, ki ga je dolžan plačati za svoje pridobitve blaga znotraj Skupnosti, in imeti račun, izdan v skladu s členi 220 do 236;
for the purposes of deductions pursuant to Article 168(d), in respect of transactions treated as intra-Community acquisitions of goods, he must complete the formalities as laid down by each Member State;
za odbitke v skladu s členom 168(d) v zvezi s transakcijami, ki se obravnavajo kot pridobitve blaga znotraj Skupnosti, izpolnjevati formalnosti, ki jih določi vsaka država članica;
for the purposes of deductions pursuant to Article 168(e), in respect of the importation of goods, he must hold an import document specifying him as consignee or importer, and stating the amount of VAT due or enabling that amount to be calculated;
za odbitke v skladu s členom 168(e) v zvezi z uvozom blaga imeti uvozni dokument, na katerem je naveden kot prejemnik ali uvoznik in na katerem je naveden znesek dolgovanega DDV oziroma omogoča izračun tega zneska dolgovanega DDV;
when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must comply with the formalities as laid down by each Member State.
če je dolžan plačati DDV kot prejemnik ali pridobitelj pri uporabi členov 194 do 197 ali členom 199, mora izpolnjevati formalnosti, ki jih določi vsaka država članica.