natgillin/translations-raw huggingface dataset:
banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes;
bančne, finančne in zavarovalne transakcije, vključno s pozavarovanjem, razen najema sefov;
the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;
zagotavljanje dostopa do distribucijskih sistemov za zemeljski plin in električno energijo in prevoz ali prenos po teh distribucijskih sistemih in opravljanje drugih s tem neposredno povezanih storitev;
electronically supplied services, in particular those referred to in Annex II.
elektronsko opravljene storitve, zlasti tiste iz Priloge II.
Subsection 10
Pododdelek 10
Prevention of double taxation or non-taxation
Preprečitev dvojnega obdavčevanja ali neobdavčevanja
Article 59a
Člen 59a
In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44, 45, 56 and 59:
Da bi se izognile dvojni obdavčitvi, neobdavčitvi in izkrivljanju konkurence, lahko države članice pri storitvah, za katere je kraj opravljanja določen v skladu s členi 44, 45, 56 in 59:
consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community if the effective use and enjoyment of the services takes place outside the Community;
za kraj opravljanja nekaterih ali vseh takih storitev, ki je na njihovem ozemlju, štejejo, kot da je zunaj Skupnosti, če se storitve dejansko uporabijo in potrošijo zunaj Skupnosti;
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within their territory.
za kraj opravljanja nekaterih ali vseh takih storitev, ki je zunaj Skupnosti, štejejo, kot da je na njihovem ozemlju, če se storitve dejansko uporabijo in potrošijo na njihovem ozemlju.
However, this provision shall not apply to the electronically supplied services where those services are rendered to non-taxable persons not established within the Community.
Vendar se ta določba ne uporablja za elektronsko opravljene storitve, ki so opravljene osebam, ki niso davčni zavezanci in ki nimajo sedeža v Skupnosti.
Article 59b
Člen 59b
Member States shall apply Article 59a(b) to telecommunications services and radio and television broadcasting services, as referred to in point (j) of the first paragraph of Article 59, supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.’;
Države članice uporabljajo člen 59a(b) v primeru telekomunikacijskih storitev in storitev radijskega in televizijskega oddajanja iz točke (j) prvega odstavka člena 59, ki jih davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni, opravlja osebam, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici.“
in Article 98(2), the second subparagraph shall be replaced by the following:
Drugi pododstavek člena 98(2) se nadomesti z:
‘The reduced rates shall not apply to electronically supplied services.’;
„Nižje davčne stopnje se ne uporabljajo za elektronsko opravljene storitve.“
the introductory sentence of Article 170 shall be replaced by the following:
Uvodni stavek člena 170 se nadomesti z:
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 rules laid down in Directive 2008/9/EC.’;
Vračilo DDV davčnim zavezancem, ki nimajo sedeža v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, obdavčeno z DDV, ampak v drugi državi članici, se opravi v skladu s podrobnimi pravili iz Direktive 2008/9/ES.“;
Directive 86/560/EEC shall not apply to:
Direktiva 86/560/EGS se ne uporablja za:
amounts of VAT which according to the legislation of the Member State of refund have been incorrectly invoiced;
zneske DDV, ki so bili v skladu z zakonodajo države članice vračila nepravilno zaračunani;
invoiced amounts of VAT in respect of supplies of goods the supply of which is, or may be, exempt pursuant to Article 138 or Article 146(1)(b).’;
zaračunane zneske DDV za dobavo blaga, ki je oproščena ali ki se lahko oprosti v skladu s členom 138 ali točko (b) člena 146(1).“
the following Article 171a shall be inserted:
Vstavi se člen 171a:
‘Article 171a
„Člen 171a
Member States may, instead of granting a refund of VAT pursuant to Directives 86/560/EEC or 2008/9/EC on those supplies of goods or services to a taxable person in respect of which the taxable person is liable to pay the tax in accordance with Articles 194 to 197 or Article 199, allow deduction of this tax pursuant to the procedure laid down in Article 168.
Države članice lahko namesto odobritve vračila DDV v skladu z Direktivo 86/560/EGS ali 2008/9/ES za dobave blaga ali opravljanje storitev za davčnega zavezanca, za katere je ta davčni zavezanec dolžan plačati davek v skladu s členi 194 do 197 ali členom 199, dovolijo odbitek tega davka po postopku iz člena 168.
The existing restrictions pursuant to Article 2(2) and Article 4(2) of Directive 86/560/EEC may be retained.
Omejitve iz člena 2(2) in člena 4(2) Direktive 86/560/EGS se lahko ohranijo.
To that end, Member States may exclude the taxable person who is liable to pay the tax from the refund procedure pursuant to Directives 86/560/EEC or 2008/9/EC.’;
V ta namen lahko države članice tega davčnega zavezanca, ki mora plačati davek, izključijo iz postopka vračila v skladu z Direktivo 86/560/EGS ali 2008/9/ES.“
in Section 1 of Chapter 1 of Title XI, the following Article 192a shall be inserted:
V oddelku 1 poglavja 1 naslova XI se vstavi člen 192a:
‘Article 192a
„Člen 192a
For the purposes of this Section, a taxable person who has a fixed establishment within the territory of the Member State where the tax is due shall be regarded as a taxable person who is not established within that Member State when the following conditions are met:
Za namene uporabe tega oddelka se davčni zavezanec, ki ima stalno poslovno enoto na ozemlju države članice, v kateri je davek dolgovan, šteje za davčnega zavezanca, ki v tej državi nima sedeža, kadar so izpolnjeni naslednji pogoji:
he makes a taxable supply of goods or of services within the territory of that Member State;
davčni zavezanec opravlja obdavčljivo dobavo blaga ali storitev na ozemlju te države članice;
an establishment which the supplier has within the territory of that Member State does not intervene in that supply.’;
poslovna enota, ki jo ima dobavitelj ali izvajalec storitev na ozemlju te države članice, ne sodeluje pri dobavi tega blaga ali opravljanju teh storitev.“
Article 196 shall be replaced by the following:
Člen 196 se nadomesti z:
‘Article 196
„Člen 196
VAT shall be payable by any taxable person, or non-taxable legal person identified for VAT purposes, to whom the services referred to in Article 44 are supplied, if the services are supplied by a taxable person not established within the territory of the Member State.’;
DDV je dolžan plačati vsak davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, identificirana za namene DDV, kateremu/kateri se opravijo storitve iz člena 44, če te storitve opravi davčni zavezanec, ki nima sedeža na ozemlju zadevne države članice.“
in Article 214, the following points shall be added:
V členu 214 se dodata naslednji točki:
every taxable person who within their respective territory receives services for which he is liable to pay VAT pursuant to Article 196;
vsak davčni zavezanec, za katerega se na njihovem ozemlju opravijo storitve, za katere je v skladu s členom 196 dolžan plačati DDV;
every taxable person, established within their respective territory, who supplies services within the territory of another Member State for which VAT is payable solely by the recipient pursuant to Article 196.’;
vsak davčni zavezanec, ki ima sedež na njihovem ozemlju in na ozemlju druge države članice opravlja storitve, za katere mora v skladu s členom 196 DDV plačati izključno prejemnik storitev.“
Article 262 shall be replaced by the following:
Člen 262 se nadomesti z naslednjim:
‘Article 262
„Člen 262
Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:
Vsak davčni zavezanec, ki je identificiran za DDV, mora predložiti rekapitulacijsko poročilo, v katerem so navedeni:
the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c);
pridobitelji, identificirani za DDV, katerim je dobavil blago pod pogoji iz člena 138(1) in (2)(c);
the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisitions referred to in Article 42;
osebe, identificirane za DDV, katerim je dobavil blago, ki mu je bilo dobavljeno v okviru pridobitve znotraj Skupnosti v smislu člena 42;
the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services, other than services that are exempted from VAT in the Member State where the transaction is taxable, and for which the recipient is liable to pay the tax pursuant to Article 196.’;
davčni zavezanci in pravne osebe, ki niso davčni zavezanci, identificirane za DDV, katerim je opravil storitve, ki niso storitve, ki bi bile oproščene plačila DDV v državi članici, kjer je transakcija obdavčljiva, in pri katerih je prejemnik storitev davčni zavezanec v skladu s členom 196.“
in Article 264, paragraph 1 shall be amended as follows:
Odstavek 1 člena 264 se spremeni:
points (a) and (b) shall be replaced by the following:
točki (a) in (b) se nadomestita z:
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1) and under which he effected taxable supplies of services in accordance with the conditions laid down in Article 44;
številko, s katero je davčni zavezanec identificiran za DDV v državi članici, v kateri je treba predložiti rekapitulacijsko poročilo, in pod katero je dobavil blago pod pogoji člena 138(1) ali opravil obdavčljive storitve v smislu člena 44;
the VAT identification number of the person acquiring the goods or receiving the services in a Member State other than that in which the recapitulative statement must be submitted and under which the goods or services were supplied to him;’;
številko, s katero je pridobitelj blaga ali prejemnik storitev identificiran za DDV v drugi državi članici, kakor je tista, v kateri je treba predložiti rekapitulacijsko poročilo, in pod katero mu je bilo dobavljeno blago ali opravljena storitev;“
point (d) shall be replaced by the following:
točka (d) se nadomesti z:
for each person who acquired goods or received services, the total value of the supplies of goods and the total value of the supplies of services carried out by the taxable person;’;
za vsakega pridobitelja blaga ali prejemnika storitev skupno vrednost dobav blaga in skupno vrednost storitev, ki jih je opravil davčni zavezanec;“
Article 358 shall be amended as follows:
Člen 358 se spremeni:
point (2) shall be replaced by the following:
točka (2) se nadomesti z:
“electronic services” and “electronically supplied services” mean the services referred to in point (k) of the first paragraph of Article 59;’;
‚elektronske storitve‘ in ‚elektronsko opravljene storitve‘ pomenijo storitve iz točke (k) prvega odstavka člena 59;“
point (4) shall be replaced by the following:
točka (4) se nadomesti z:
“Member State of consumption” means the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place;’;
‚država članica potrošnje‘ pomeni državo članico, za katero se v skladu s členom 58 šteje, da so v njej opravljene elektronske storitve;“
in Annex II, the heading shall be replaced by the following:
Naslov Priloge II se nadomesti z naslednjim:
‘INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 58 AND POINT (K) OF THE FIRST PARAGRAPH OF ARTICLE 59’.
„OKVIRNI SEZNAM ELEKTRONSKO OPRAVLJANIH STORITEV IZ ČLENA 58 IN TOČKE (K) PRVEGA ODSTAVKA ČLENA 59“
From 1 January 2011, Articles 53 and 54 of Directive 2006/112/EC shall be replaced by the following:
Od 1. januarja 2011 se člena 53 in 54 Direktive 2006/112/ES spremenita kot sledi:
The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.
Kraj opravljanja storitev v zvezi z vstopninami za kulturne, umetnostne, športne, znanstvene, izobraževalne, zabavne ali podobne prireditve, kot so sejmi in razstave, ter z vstopninami povezanih pomožnih storitev, ki so opravljene davčnemu zavezancu, je kraj, kjer te prireditve dejansko potekajo.
The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.
Kraj opravljanja storitev in pomožnih storitev, ki so v povezavi s kulturnimi, umetnostnimi, športnimi, znanstvenimi, izobraževalnimi, zabavnimi ali podobnimi dejavnostmi, kot so sejmi in razstave, vključno z opravljanjem storitev organizatorjev teh dejavnosti, in ki so opravljene za osebo, ki ni davčni zavezanec, je kraj, kjer se te dejavnosti dejansko izvajajo.
The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:
Kraj opravljanja naslednjih storitev osebi, ki ni davčni zavezanec, je kraj, v katerem se te storitve dejansko opravijo:
valuations of and work on movable tangible property.’.
cenitve premičnin in izvajanje del na premičninah.“
From 1 January 2013, Article 56(2) of Directive 2006/112/EC shall be replaced by the following:
Od 1. januarja 2013 se člen 56(2) Direktive 2006/112/ES nadomesti z:
The place of hiring, other than short-term hiring, of a means of transport to a non-taxable person shall be the place where the customer is established, has his permanent address or usually resides.
Kraj dajanja v najem, razen kratkoročnega najema, prevoznih sredstev osebi, ki ni davčni zavezanec, je kraj, v katerem ima ta oseba sedež, stalno prebivališče ali kjer običajno prebiva.
However, the place of hiring a pleasure boat to a non-taxable person, other than short-term hiring, shall be the place where the pleasure boat is actually put at the disposal of the customer, where this service is actually provided by the supplier from his place of business or a fixed establishment situated in that place.
Vendar pa je kraj dajanja zasebnega čolna v najem – razen kratkoročnega najema – osebi, ki ni davčni zavezanec, kraj, kjer je zasebni čoln dejansko dan na razpolago najemniku, če izvajalec to storitev dejansko opravi iz sedeža svoje dejavnosti ali stalne poslovne enote v tem kraju.
For the purposes of paragraphs 1 and 2, “short-term” shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than 90 days.’.
Za namene odstavkov 1 in 2 ‚kratkoročni‘ pomeni stalno posest ali uporabo prevoznega sredstva v obdobju, ki ni daljše od trideset dni in v primeru plovil, v obdobju, ki ni daljše od devetdeset dni.“
From 1 January 2015, Directive 2006/112/EC is hereby amended as follows:
Od 1. januarja 2015 se Direktiva 2006/112/ES spremeni kot sledi:
in Section 3 of Chapter 3 of Title V, Subsection 8 shall be replaced by the following:
V oddelku 3 poglavja 3 naslova V se pododdelek 8 nadomesti z naslednjim:
‘Subsection 8
„Pododdelek 8
Supply of telecommunications, broadcasting and electronic services to non-taxable persons
Telekomunikacijske storitve, storitve oddajanja ter elektronske storitve, opravljene osebam, ki niso davčni zavezanci
The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides:
Kraj opravljanja naslednjih storitev za osebo, ki ni davčni zavezanec, je kraj, v katerem ima ta oseba sedež, stalno prebivališče ali običajno prebivališče:
Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.’;
Kadar izvajalec storitve in prejemnik komunicirata po elektronski pošti, to samo po sebi ne pomeni, da je opravljena storitev elektronsko opravljena storitev.“
in Article 59, points (i), (j) and (k) of the first paragraph and the second paragraph shall be deleted;
V členu 59(1) in (2) se črtajo točke (i), (j) in (k).
Article 59a shall be replaced by the following:
Člen 59a se nadomesti z:
‘Article 59a
„Člen 59a
In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44, 45, 56, 58 and 59:
Da bi se izognile dvojni obdavčitvi, neobdavčitvi in izkrivljanju konkurence, lahko države članice pri storitvah, za katere je kraj opravljanja določen v skladu s členi 44, 45, 56, 58 in 59:
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory if the effective use and enjoyment of the services takes place within their territory.’;
za kraj opravljanja nekaterih ali vseh takih storitev, ki je zunaj Skupnosti, štejejo, kot da je na njihovem ozemlju, če se storitve dejansko uporabijo in potrošijo na njihovem ozemlju.“
Article 59b shall be deleted;
Člen 59b se črta.
in Article 204(1), the third subparagraph shall be replaced by the following:
Tretji pododstavek člena 204(1) se nadomesti z:
‘However, Member States may not apply the option referred to in the second subparagraph to a taxable person not established within the Community, within the meaning of point (1) of Article 358a, who has opted for the special scheme for telecommunications, broadcasting or electronic services.’;
„Vendar države članice ne morejo uporabiti možnosti iz drugega pododstavka za davčne zavezance, ki v smislu točke (1) člena 358a nimajo sedeža v Skupnosti in so izbrali posebno ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronsko opravljene storitve.“
in Title XII, the heading of Chapter 6 shall be replaced by the following:
Naslov poglavja 6 v naslovu XII se nadomesti z naslednjim:
‘Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.’;
„Posebni ureditvi za davčne zavezance, ki nimajo sedeža v Skupnosti in opravljajo telekomunikacijske storitve, storitve oddajanja ali elektronske storitve za osebe, ki niso davčni zavezanci.“
Article 357 shall be deleted;
Člen 357 se črta.
8 Article 358 shall be replaced by the following:
Člen 358 se nadomesti z:
‘Article 358
„Člen 358
For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
Za namene tega poglavja in brez poseganja v druge določbe Skupnosti se uporabljajo naslednje opredelitve pojmov:
“telecommunications services” and “broadcasting services” mean the services referred to in points (a) and (b) of the first paragraph of Article 58;
‚telekomunikacijske storitve‘ ter ‚storitve oddajanja‘ pomenijo storitve iz točk (a) in (b) prvega odstavka člena 58;
“electronic services” and “electronically supplied services” mean the services referred to in point (c) of the first paragraph of Article 58;
‚elektronske storitve‘ in ‚elektronsko opravljene storitve‘ pomenijo storitve iz točke (c) prvega odstavka člena 58;
3 “Member State of consumption” means the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58;
‚država članica potrošnje‘ pomeni državo članico, ki je kraj opravljanja telekomunikacijskih storitev, storitev oddajanja ali elektronskih storitev s skladu s členom 58;
“VAT return” means the statement containing the information necessary to establish the amount of VAT due in each Member State.’;
‚obračun DDV‘ pomeni obračun, ki vsebuje podatke, potrebne za ugotavljanje zneska DDV, ki ga je treba plačati v posameznih državah članicah.“
in Chapter 6 of Title XII, the heading of Section 2 shall be replaced by the following:
Naslov oddelka 2 poglavja 6 v naslovu XII se nadomesti z:
‘Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community’;
„Posebna ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronske storitve, ki jih opravljajo davčni zavezanci, ki nimajo sedeža v Skupnosti.“
in Section 2 of Chapter 6 of Title XII, the following Article shall be inserted:
V oddelku 2 poglavja 6 naslova XII se vstavi naslednji člen:
‘Article 358a
„Člen 358a
For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:
Za namene tega oddelka in brez poseganja v druge določbe Skupnosti se uporabljajo naslednje opredelitve pojmov:
“taxable person not established within the Community” means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified for VAT purposes;
‚davčni zavezanec, ki nima sedeža v Skupnosti‘ pomeni davčnega zavezanca, ki na ozemlju Skupnosti nima niti sedeža svoje dejavnosti niti stalne poslovne enote in se tudi drugače ni dolžan identificirati za namene DDV;
“Member State of identification” means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section.’;
‚država članica identifikacije‘ pomeni državo članico, ki jo davčni zavezanec, ki nima sedeža v Skupnosti, izbere, da v njej prijavi začetek svoje dejavnosti kot davčni zavezanec na ozemlju Skupnosti v skladu s tem oddelkom.“
Articles 359 to 365 shall be replaced by the following:
Členi 359 do 365 se nadomestijo z naslednjim:
‘Article 359
„Člen 359
Member States shall permit any taxable person not established within the Community supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme.
Države članice dovolijo uporabo te posebne ureditve vsakemu davčnemu zavezancu, ki nima sedeža v Skupnosti in opravlja telekomunikacijske storitve, storitve oddajanja ali elektronske storitve za osebo, ki ni davčni zavezanec in ima sedež ali stalno prebivališče oziroma običajno prebiva v državi članici.
This scheme applies to all those services supplied within the Community.
Ta ureditev se uporablja za vse tako opravljene storitve v Skupnosti.