natgillin/translations-raw huggingface dataset:
The new procedure should enhance the position of businesses since the Member States shall be liable to pay interest if the refund is made late and the right of appeal by businesses will be strengthened.
Novi postopek bi moral izboljšati položaj podjetij, saj bodo države članice dolžne plačati obresti, če prepozno vrnejo davek; poleg tega bo okrepljena pravica podjetij do pritožbe.
For clarity and better reading purposes, the provision concerning the application of Directive 79/1072/EEC, previously contained in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [4], should now be integrated in this Directive.
Zaradi jasnosti in boljše berljivosti, bi bilo treba določbo o uporabi Direktive 79/1072/EGS, ki jo je doslej vsebovala Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [4], bi bilo treba sedaj vključiti v to direktivo.
Since the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker ciljev te direktive države članice ne morejo zadovoljivo doseči, in ker te cilje zaradi obsega ukrepov lažje doseže Skupnost, lahko Skupnost sprejme ukrepe po načelu subsidiarnosti iz člena 5 Pogodbe.
In accordance with point 34 of the Interinstitutional Agreement on better law-making [5], Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje [5] se države članice poziva, da za lastne potrebe in v interesu Skupnosti pripravijo tabele, ki naj kar najbolj nazorno prikazujejo korelacijo med to direktivo in ukrepi za prenos, ter da te tabele objavijo.
In the interest of clarity, Directive 79/1072/EEC should therefore be repealed, subject to the necessary transitional measures with respect to refund applications introduced before 1 January 2010,
Zaradi večje jasnosti bi bilo torej treba Direktivo 79/1072/EGS razveljaviti, pod pogojem potrebnih prehodnih ukrepov glede zahtevkov za vračilo, predloženih pred 1. januarjem 2010 –
This Directive lays down the detailed rules for the refund of value added tax (VAT), provided for in Article 170 of Directive 2006/112/EC, to taxable persons not established in the Member State of refund, who meet the conditions laid down in Article 3.
Ta direktiva določa podrobna pravila za vračilo davka na dodano vrednost (DDV) v skladu s členom 170 Direktive 2006/112/ES davčnim zavezancem, ki nimajo sedeža v državi članici vračila in izpolnjujejo pogoje iz člena 3.
For the purposes of this Directive, the following definitions shall apply:
Za namene te direktive se uporabljajo naslednje opredelitve pojmov:
‘taxable person not established in the Member State of refund’ means a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC who is not established in the Member State of refund but established in the territory of another Member State;
„davčni zavezanec, ki nima sedeža v državi članici vračila“ je vsak davčni zavezanec v smislu člena 9(1) Direktive 2006/112/ES, ki nima sedeža v državi članici vračila, ampak v drugi državi članici;
‘Member State of refund’ means the Member State in which the VAT was charged to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;
„država članica vračila“ je država članica, v kateri je bil davčnemu zavezancu, ki nima sedeža v državi članici vračila, zaračunan DDV za blago, ki so mu ga dobavili, ali za storitve, ki so jih zanj opravili drugi davčni zavezanci v tej državi članici ali za uvoz blaga v to državo članico;
‘refund period’ means the period mentioned in Article 16 covered by the refund application;
„obdobje vračila“ je obdobje iz člena 16, za katerega se vloži zahtevek za vračilo;
‘refund application’ means the application for refund of VAT charged in the Member State of refund to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;
„zahtevek za vračilo“ je zahtevek za vračilo DDV, ki je bil v državi članici vračila zaračunan davčnemu zavezancu, ki nima sedeža v državi članici vračila, za blago, ki so mu ga dobavili, ali za storitve, ki so jih zanj opravili drugi davčni zavezanci v tej državi članici, ali za uvoz blaga v to državo članico;
‘applicant’ means the taxable person not established in the Member State of refund making the refund application.
„vlagatelj“ je davčni zavezanec, ki nima sedeža v državi članici vračila, in vlaga zahtevek za vračilo.
This Directive shall apply to any taxable person not established in the Member State of refund who meets the following conditions:
Ta direktiva se uporablja za vsakega davčnega zavezanca, ki nima sedeža v državi članici vračila in izpolnjuje naslednje pogoje:
during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;
v obdobju vračila v državi članici vračila ni imel sedeža svoje ekonomske dejavnosti ali stalne poslovne enote, iz katere so se opravljale poslovne transakcije, ali, če ni imel takšnega sedeža ali poslovne enote, svojega bivališča ali običajnega kraja bivanja;
during the refund period, he has not supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of the following transactions:
v obdobju vračila ni dobavil nobenega blaga ali opravil storitev, za katere bi se lahko štelo, da je bilo dobavljeno ali so bile opravljene v državi članici vračila, z izjemo naslednjih transakcij:
the supply of transport services and services ancillary thereto, exempted pursuant to Articles 144, 146, 148, 149, 151, 153, 159 or 160 of Directive 2006/112/EC;
opravljanje prevoznih storitev in s tem povezanih pomožnih storitev, ki so oproščene v skladu s členi 144, 146, 148, 149, 151, 153, 159 ali 161 Direktive 2006/112/ES;
the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC.
dobave blaga in opravljanje storitev prejemniku, ki je v skladu s členi 194 do 197 in členom 199 Direktive 2006/112/ES dolžan plačati davek.
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;
amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC.
zneske DDV, ki so bili zaračunani za dobavo blaga, ki je oproščena ali ki se lahko oprosti v skladu s členom 138 ali 146(1)(b) Direktive 2006/112/ES.
Each Member State shall refund to any taxable person not established in the Member State of refund any VAT charged in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State, insofar as such goods and services are used for the purposes of the following transactions:
Vsaka država članica davčnemu zavezancu, ki nima sedeža v državi članici vračila, povrne DDV, ki je bil zaračunan za blago, ki so mu ga dobavili, ali za storitve, ki so jih zanj opravili drugi davčni zavezanci v tej državi članici, ali za uvoz blaga v to državo članico, če se takšno blago in storitve uporabijo za naslednje transakcije:
transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC;
transakcije iz člena 169(a) in (b) Direktive 2006/112/ES;
transactions to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC as applied in the Member State of refund.
transakcije, katerih prejemnik je v skladu s členi 194 do 197 in členom 199 Direktive 2006/112/ES, kakor se uporablja v državi članici vračila, dolžan plačati DDV.
Without prejudice to Article 6, for the purposes of this Directive, entitlement to an input tax refund shall be determined pursuant to Directive 2006/112/EC as applied in the Member State of refund.
Brez poseganja v člen 6 se, za namene te direktive, zahtevek za upravičenost do vračila določi v skladu z Direktivo 2006/112/ES, kakor se uporablja v državi članici vračila.
To be eligible for a refund in the Member State of refund, a taxable person not established in the Member State of refund has to carry out transactions giving rise to a right of deduction in the Member State of establishment.
Če želi biti davčni zavezanec, ki nima sedeža v državi članici vračila, upravičen do vračila v državi članici vračila, mora opravljati transakcije, za katere ima pravico do odbitka v državi članici sedeža.
When a taxable person not established in the Member State of refund carries out in the Member State in which he is established both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the VAT which is refundable in accordance with Article 5 may be refunded by the Member State of refund as is attributable to the former transactions in accordance with Article 173 of Directive 2006/112/EC as applied by the Member State of establishment.
Če davčni zavezanec, ki nima sedeža v državi članici vračila, v državi članici, kjer ima sedež, opravlja transakcije, za katere ima pravico do odbitka, pa tudi transakcije, za katere v tej državi članici te pravice nima, mu lahko država članica od zneska, ki je vračljiv v skladu s členom 5, vrne le tisti del DDV, ki v skladu s členom 173 Direktive 2006/112/ES v državi članici sedeža, velja za prvo omenjene transakcije.
To obtain a refund of VAT in the Member State of refund, the taxable person not established in the Member State of refund shall address an electronic refund application to that Member State and submit it to the Member State in which he is established via the electronic portal set up by that Member State.
Davčni zavezanec, ki nima sedeža v državi članici vračila, uveljavlja vračilo DDV v državi članici vračila tako, da na državo članico vračila naslovi elektronski zahtevek, ki ga predloži v državi članici, kjer ima sedež, prek elektronskega portala, ki ga je vzpostavila ta država članica.
The refund application shall contain the following information:
Zahtevek za vračilo mora vsebovati naslednje podatke:
the applicant's name and full address;
ime in polni naslov vlagatelja;
an address for contact by electronic means;
elektronski naslov;
a description of the applicant's business activity for which the goods and services are acquired;
opis poslovne dejavnosti vlagatelja, za katero so pridobljeni blago in storitve;
the refund period covered by the application;
obdobje vračila, za katerega se vlaga zahtevek;
a declaration by the applicant that he has supplied no goods and services deemed to have been supplied in the Member State of refund during the refund period, with the exception of transactions referred to in points (i) and (ii) of Article 3(b);
izjavo vlagatelja, da v obdobju vračila ni dobavil nobenega blaga ali opravil storitev, za katere bi se lahko štelo, da je bilo dobavljeno ali so bile opravljene v državi članici vračila, z izjemo transakcij iz točk (i) in (ii) člena 3(b);
the applicant's VAT identification number or tax reference number;
identifikacijsko številko DDV ali davčno sklicno številko vlagatelja;
bank account details including IBAN and BIC codes.
podatke o bančnem računu, vključno s kodama IBAN in BIC.
In addition to the information specified in paragraph 1, the refund application shall set out, for each Member State of refund and for each invoice or importation document, the following details:
Poleg podatkov iz odstavka 1 mora zahtevek za vračilo za vsako državo članico vračila in za vsak račun ali uvozni dokument vsebovati naslednje podatke:
name and full address of the supplier;
ime in polni naslov dobavitelja;
except in the case of importation, the VAT identification number or tax reference number of the supplier, as allocated by the Member State of refund in accordance with the provisions of Articles 239 and 240 of Directive 2006/112/EC;
identifikacijsko številko DDV ali davčno sklicno številko dobavitelja, kot mu jo dodeli država članica vračila v skladu z določbami členov 239 in 240 Direktive 2006/112/ES, razen pri uvozu;
except in the case of importation, the prefix of the Member State of refund in accordance with Article 215 of Directive 2006/112/EC;
predpono države članice vračila v skladu s členom 215 Direktive 2006/112/ES, razen pri uvozu;
date and number of the invoice or importation document;
datum in številko računa ali uvoznega dokumenta;
taxable amount and amount of VAT expressed in the currency of the Member State of refund;
davčno osnovo in znesek DDV, izražena v valuti države članice vračila;
the amount of deductible VAT calculated in accordance with Article 5 and the second paragraph of Article 6 expressed in the currency of the Member State of refund;
znesek odbitnega DDV, izračunana v skladu s členom 5 in drugim odstavkom člena 6, izražen v valuti države članice vračila;
where applicable, the deductible proportion calculated in accordance with Article 6, expressed as a percentage;
po potrebi tudi odbitni delež, izračunan v skladu s členom 6 in izražen v odstotkih;
nature of the goods and services acquired, described according to the codes in Article 9.
vrsto pridobljenega blaga ali storitev, označeno z oznakami iz člena 9.
In the refund application, the nature of the goods and services acquired shall be described by the following codes:
V zahtevku za vračilo se vrsta pridobljenega blaga in storitev opiše z naslednjimi oznakami:
1 fuel;
1 gorivo;
2 hiring of means of transport;
2 najem prevoznega sredstva;
3 expenditure relating to means of transport (other than the goods and services referred to under codes 1 and 2);
3 izdatki za prevozna sredstva (ki niso blago in storitve, navedeni pod oznakama 1 in 2);
4 road tolls and road user charge;
4 cestnine in povračila za uporabo cest;
5 travel expenses, such as taxi fares, public transport fares;
5 potni stroški, kot so stroški za taksi ali stroški javnega prevoza;
6 accommodation;
6 nastanitev;
7 food, drink and restaurant services;
7 hrana, pijača in restavracijske storitve;
8 admissions to fairs and exhibitions;
8 vstopnine za sejme in razstave;
9 expenditure on luxuries, amusements and entertainment;
9 izdatki za luksuzne predmete, razvedrilo in zabavo;
10 other.
10 drugo.
If code 10 is used, the nature of the goods and services supplied shall be indicated.
Če se uporabi oznaka 10, je treba navesti vrsto dobavljenega blaga in opravljenih storitev.
The Member State of refund may require the applicant to provide additional electronic coded information as regards each code set out in paragraph 1 to the extent that such information is necessary because of any restrictions on the right of deduction under Directive 2006/112/EC, as applicable in the Member State of refund or for the implementation of a relevant derogation received by the Member State of refund under Articles 395 or 396 of that Directive.
Država članica vračila lahko od vlagatelja zahteva, da za vsako posamezno oznako iz odstavka 1 predloži dodatne elektronsko kodirane informacije, če je to potrebno zaradi omejitev pravice do odbitka vstopnega davka v skladu z Direktivo 2006/112/ES, kakor se uporablja v državi članici vračila, ali za izvajanje ustreznega odstopanja, ki ga država članica vračila odobri v skladu s členoma 395 in 396 navedene direktive.
Without prejudice to requests for information under Article 20, the Member State of refund may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1000 or more or the equivalent in national currency.
Brez poseganja v zahtevo po informacijah iz člena 20 lahko država članica vračila od vlagatelja zahteva, da hkrati z zahtevkom za vračilo v elektronski obliki predloži kopijo računa ali uvoznega dokumenta, če je na računu ali uvoznem dokumentu davčna osnova v višini najmanj 1000 EUR ali v protivrednosti v nacionalni valuti.
Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency.
Vendar pa je v primeru računa za gorivo prag 250 EUR ali protivrednost v nacionalni valuti.
The Member State of refund may require the applicant to provide a description of his business activity by using the harmonised codes determined in accordance with the second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003 [6].Article 12
Država članica vračila lahko od vlagatelja zahteva, da predloži opis svoje poslovne dejavnosti z usklajenimi oznakami, določenimi v skladu z drugim pododstavkom člena 34a(3) Uredbe Sveta (ES) št. 1798/2003 [6].Člen 12
The Member State of refund may specify which language or languages shall be used by the applicant for the provision of information in the refund application or of possible additional information.
Država članica vračila lahko določi, v katerem jeziku/katerih jezikih vlagatelj navede podatke v zahtevku za vračilo ali druge dodatne podatke.
If subsequent to the submission of the refund application the deductible proportion is adjusted pursuant to Article 175 of Directive 2006/112/EC, the applicant shall make a correction to the amount applied for or already refunded.
Če se po predložitvi zahtevka za vračilo odbitni delež prilagodi v skladu s členom 175 Direktive 2006/112/ES, vlagatelj predloži popravek zneska, ki je predmet zahtevka ali ki je že povrnjen.
The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the Member State of establishment.
Popravek se vključi v zahtevek za vračilo v koledarskem letu, ki sledi zadevnemu obdobju vračila, oziroma – če vlagatelj v tem koledarskem letu ne vloži nobenega zahtevka za vračilo – v poseben zahtevek, posredovan prek elektronskega portala, ki ga vzpostavi država članica sedeža.
The refund application shall relate to the following:
Zahtevek za vračilo se nanaša na:
the purchase of goods or services which was invoiced during the refund period, provided that the VAT became chargeable before or at the time of the invoicing, or in respect of which the VAT became chargeable during the refund period, provided that the purchase was invoiced before the tax became chargeable;
nakupe blaga ali storitev, ki so bili zaračunani v obdobju vračila, pod pogojem, da je obveznost obračuna DDV nastala pred obdobjem ali v obdobju izdajanja računov, ali za katere je obveznost obračuna DDV nastala v obdobju vračila, pod pogojem, da so bili nakupi zaračunani, pred obveznostjo obračuna davka;
the importation of goods during the refund period.
uvoz blaga v obdobju vračila.
In addition to the transactions referred to in paragraph 1, the refund application may relate to invoices or import documents not covered by previous refund applications and concerning transactions completed during the calendar year in question.
Poleg transakcij iz odstavka 1, se lahko zahtevek za vračilo nanaša tudi na račune ali uvozne dokumente, ki niso vključeni v prejšnjih zahtevkih za vračilo in se nanašajo na transakcije, opravljene v zadevnem koledarskem letu.
The refund application shall be submitted to the Member State of establishment at the latest on 30 September of the calendar year following the refund period.
Zahtevek za vračilo je treba državi članici, kjer ima vlagatelj sedež, predložiti najpozneje 30. septembra koledarskega leta, ki sledi obdobju vračila.
The application shall be considered submitted only if the applicant has filled in all the information required under Articles 8, 9 and 11.
Zahtevek za vračilo velja za predloženega le, če je vlagatelj navedel vse podatke iz členov 8, 9 in 11.
The Member State of establishment shall send the applicant an electronic confirmation of receipt without delay.
Država članica, kjer ima vlagatelj sedež, vlagatelju nemudoma pošlje elektronsko potrdilo o prejemu.
The refund period shall not be more than one calendar year or less than three calendar months.
Obdobje vračila ne sme biti daljše kot eno koledarsko leto in ne krajše kot tri koledarske mesece.
Refund applications may, however, relate to a period of less than three months where the period represents the remainder of a calendar year.
Vendar se zahtevki za vračilo lahko nanašajo na obdobje, krajše od treh mesecev, kadar gre za preostanek koledarskega leta;
If the refund application relates to a refund period of less than one calendar year but not less than three months, the amount of VAT for which a refund is applied for may not be less than EUR 400 or the equivalent in national currency.
Če se zahtevek za vračilo nanaša na obdobje vračila, ki je krajše od enega koledarskega leta, vendar ne krajše od treh mesecev, znesek DDV, katerega vračilo se zahteva, ne sme biti nižji od 400 EUR ali protivrednosti v nacionalni valuti.
If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50 or the equivalent in national currency.
Če se zahtevek za vračilo nanaša na obdobje vračila, ki je enako koledarskemu letu ali preostanku koledarskega leta, znesek DDV ne sme biti manjši od 50 EUR ali protivrednosti v nacionalni valuti.
The Member State of establishment shall not forward the application to the Member State of refund where, during the refund period, any of the following circumstances apply to the applicant in the Member State of establishment:
Država članica, kjer ima vlagatelj sedež, zahtevka za vračilo ne posreduje državi članici vračila, če vlagatelj v državi članici, kjer ima sedež, v obdobju vračila:
he is not a taxable person for VAT purposes;
ni davčni zavezanec za namene DDV;
he carries out only supplies of goods or of services which are exempt without deductibility of the VAT paid at the preceding stage pursuant to Articles 132, 135, 136, 371, Articles 374 to 377, Article 378(2)(a), Article 379(2) or Articles 380 to 390 of Directive 2006/112/EC or provisions providing for identical exemptions contained in the 2005 Act of Accession;
le dobavlja blago ali opravlja storitve, za katere v skladu s členi 132, 135, 136, 371, 374 do 377, členom 378(2)(a), členom 379(2) ali členi 380 do 390 Direktive 2006/112/ES ali določbami o oprostitvi z enako vsebino v skladu z Aktoma o pristopu Bolgarije in Romunije iz leta 2005, velja oprostitev brez pravice do odbitka DDV v prehodni fazi;
he is covered by the exemption for small enterprises provided for in Articles 284, 285, 286 and 287 of Directive 2006/112/EC;
uveljavlja oprostitev plačila davka za mala podjetja v skladu s členi 284, 285, 286 in 287 Direktive 2006/112/ES;
he is covered by the common flat-rate scheme for farmers provided for in Articles 296 to 305 of Directive 2006/112/EC.
uveljavlja pravico do skupne pavšalne ureditve za kmete iz členov 296 do 305 Direktive 2006/112/ES.
The Member State of establishment shall notify the applicant by electronic means of the decision it has taken pursuant to paragraph 1.
Država članica sedeža, vlagatelja v elektronski obliki uradno obvesti o svoji odločitvi, sprejeti v skladu z odstavkom 1.