natgillin/translations-raw huggingface dataset:
Where a journey involves transit through the territory of a third country, or begins in a territory as referred to in Article 1, this Directive shall apply if the traveller is unable to establish that the goods transported in his luggage have been acquired subject to the general conditions governing taxation on the domestic market of a Member State and do not qualify for any refunding of VAT or excise duty.
Kadar potovanje vključuje tranzit prek ozemlja tretje države ali se začne na ozemlju iz člena 1, se ta direktiva uporablja, če potnik ne more dokazati, da je bilo blago v prtljagi pridobljeno v skladu s splošnimi pogoji, ki urejajo obdavčitev na domačem trgu države članice, in ni upravičeno do nobenega vračila DDV ali trošarine.
Overflying without landing shall not be regarded as transit.
Prelet brez pristanka ne velja kot tranzit.
‘third country’ means any country which is not a Member State of the European Union;
„tretja država“ pomeni državo, ki ni država članica Evropske unije;
In view of the Fiscal Agreement between France and the Principality of Monaco dated 18 May 1963 and the Agreement of friendship and neighbourly relations between Italy and the Republic of San Marino dated 31 March 1939, Monaco shall not be regarded as a third country and San Marino shall not be regarded as a third country in respect of excise duty;
Glede na davčni sporazum med Francijo in Kneževino Monako z dne 18. maja 1963 in glede na sporazum o prijateljskih in sosedskih odnosih med Italijo in Republiko San Marino z dne 31. marca 1939 se Monako ne šteje za tretjo državo, San Marino pa ne velja za tretjo državo v zvezi s trošarinami.
‘territory where the Community provisions on VAT or excise duty, or both do not apply’ means any territory, other than a territory of a third country, where Directives 2006/112/EC [2] or 92/12/EEC, or both do not apply;
„ozemlje, na katerem se določbe Skupnosti o DDV ali trošarinah ali o obojem ne uporabljajo“ pomeni katero koli ozemlje, ki ni ozemlje tretje države in na katerem se ne uporablja Direktiva 2006/112/ES [2] ali Direktiva 92/12/EGS ali pa se obe ne uporabljata;
In view of the Agreement between the Governments of the United Kingdom and the Isle of Man on Customs and Excise and associated matters dated 15 October 1979, the Isle of Man shall not be regarded as a territory where the Community provisions on VAT or excise duty, or both do not apply;
Glede na sporazum med vladama Združenega kraljestva in otoka Man o carinah in trošarinah ter s tem povezanih zadevah z dne 15. oktobra 1979 se otok Man ne šteje za ozemlje, na katerem se ne uporabljajo določbe Skupnosti o DDV ali trošarinah ali o obojem;
‘air travellers’ and ‘sea travellers’ means any passengers travelling by air or sea other than private pleasure-flying or private pleasure-sea-navigation;
„potniki v zračnem prometu“ in „potniki v pomorskem prometu“ pomenijo potnike, ki potujejo z zračnim prevozom ali pomorskim prevozom, ki ni polet v zasebne namene ali pomorska plovba v zasebne namene;
‘private pleasure-flying’ and ‘private pleasure-sea-navigation’ means the use of an aircraft or a sea-going vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;
„polet v zasebne namene“ in „pomorska plovba v zasebne namene“ pomeni uporabo letala ali morskega plovila s strani lastnika ali fizične ali pravne osebe, ki letalo/morsko plovilo uporablja bodisi na podlagi najema bodisi na kakršen koli drug način v namene, ki niso komercialni, in predvsem v namene, ki niso povezani s prevozom potnikov ali blaga ali z opravljanjem storitev proti plačilu ali za namene organov oblasti;
‘frontier zone’ means a zone which, as the crow flies, does not extend more than 15 kilometres from the frontier of a Member State and which includes the local administrative districts part of the territory of which lies within the zone; Member States may grant exemptions therefrom;
„obmejno ozemlje“ je ozemlje, ki ne presega 15 km zračne črte od meje države članice in vključuje lokalna upravna območja, ki delno ležijo znotraj obmejnega ozemlja; države članice lahko odobrijo izjeme;
‘frontier-zone worker’ means any person whose normal activities require that he should go to the other side of the frontier on his work days.
„obmejni delavec“ je vsaka oseba, ki mora ob delovnih dneh zaradi izvajanja običajnih dejavnosti odhajati na drugo stran meje.
Member States shall, on the basis of either monetary thresholds or quantitative limits, exempt from VAT and excise duty goods imported in the personal luggage of travellers, provided that the imports are of a non-commercial character.
Države članice na podlagi mejnih vrednosti ali količinskih omejitev oprostijo plačilo DDV in trošarine na blago, uvoženo v osebni prtljagi potnikov, pod pogojem, da je uvoz nekomercialne narave.
For the purposes of the application of the exemptions, personal luggage shall be regarded as the whole of the luggage which a traveller is able to present to the customs authorities upon arrival, as well as luggage which he presents later to the same authorities, subject to proof that such luggage was registered as accompanied luggage, at the time of his departure, with the company which has been responsible for conveying him.
Za namen uporabe oprostitev se kot osebna prtljaga šteje vsa prtljaga, ki jo potnik lahko predloži carinskim organom ob prihodu, ter prtljaga, ki jo pozneje predloži istim organom in za katero se lahko dokaže, da je bila v času njegovega odhoda registrirana kot spremljajoča prtljaga pri družbi, ki je bila odgovorna za njegov prevoz.
Fuel other than that referred to in Article 11 shall not be regarded as personal luggage.
Gorivo, razen tisto iz člena 11, se ne šteje kot osebna prtljaga.
For the purposes of the application of the exemptions, imports shall be regarded as being of a non-commercial character if they meet the following conditions:
Za namen uporabe oprostitev se šteje, da je uvoz nekomercialne narave, če izpolnjuje naslednje pogoje:
they take place occasionally;
je priložnosten;
they consist exclusively of goods for the personal or family use of the travellers, or of goods intended as presents.
zajema izključno blago za osebno ali družinsko rabo potnikov ali blago, namenjeno za darila.
The nature or quantity of the goods must not be such as to indicate that they are being imported for commercial reasons.
Narava in količina blaga morata biti takšni, da ne vzbujata dvomov, da se blago uvaža v komercialne namene.
Monetary thresholds
Mejne vrednosti
Member States shall exempt from VAT and excise duty imports of goods, other than those referred to in Section 3, the total value of which does not exceed EUR 300 per person.
Države članice oprostijo plačilo DDV in trošarine na uvoz blaga – razen blaga iz oddelka 3 – katerega skupna vrednost ne presega 300 EUR na osebo.
In the case of air and sea travellers, the monetary threshold specified in the first subparagraph shall be EUR 430.
Za potnike v zračnem prometu in pomorskem prometu znaša mejna vrednost, opredeljena v prvem pododstavku, 430 EUR.
Member States may lower the monetary threshold for travellers under 15 years old, whatever their means of transport.
Države članice lahko znižajo mejno vrednost za potnike, mlajše od petnajst let, ne glede na njihovo prevozno sredstvo.
However, the monetary threshold may not be lower than EUR 150.
Vendar mejna vrednost ne sme biti nižja od 150 EUR.
For the purposes of applying the monetary thresholds, the value of an individual item may not be split up.
Za namen uporabe mejnih vrednosti se vrednost posameznih predmetov ne sme razdeliti.
The value of the personal luggage of a traveller, which is imported temporarily or is re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller shall not be taken into consideration for the purposes of applying the exemptions referred to in paragraphs 1 and 2.
Vrednost osebne prtljage potnika, ki se uvozi začasno ali se po njenem začasnem izvozu ponovno uvozi, in vrednost zdravil za osebno uporabo potnika se ne upošteva pri uporabi oprostitev iz odstavkov 1 in 2.
Member States shall exempt from VAT and excise duty imports of the following types of tobacco product, subject either to the following higher or lower quantitative limits:
Države članice oprostijo plačila DDV in trošarine na uvoz naslednjih vrst tobačnih izdelkov, za katere veljajo naslednje višje ali nižje količinske omejitve:
200 cigarettes or 40 cigarettes;
200 cigaret ali 40 cigaret;
100 cigarillos or 20 cigarillos;
100 cigarilosov ali 20 cigarilosov;
50 cigars or 10 cigars;
50 cigar ali 10 cigar;
250 g smoking tobacco or 50 g smoking tobacco.
250 g tobaka za kajenje ali 50 g tobaka za kajenje.
Each amount specified in points (a) to (d) shall represent, for the purposes of paragraph 4, 100 % of the total allowance for tobacco products.
Vsaka količina, določena v točkah od (a) do (d) za namene odstavka 4 pomeni 100 % celotne oprostitve za tobačne izdelke.
Cigarillos are cigars of a maximum weight of 3 grams each.
Cigarilos je cigara, težka največ 3 g.
Member States may choose to distinguish between air travellers and other travellers by applying the lower quantitative limits specified in paragraph 1 only to travellers other than air travellers.
Države članice lahko razlikujejo med potniki v zračnem prometu in drugimi potniki tako, da uporabijo nižje količinske omejitve iz odstavka 1 samo za potnike, ki niso potniki v zračnem prometu.
By derogation from paragraphs 1 and 2, Austria may, as long as the tax system in the Swiss enclave of Samnauntal differs from that applicable in the rest of the Kanton of Graubünden, limit the application of the lower quantitative limit to tobacco products brought into the territory of that Member State by travellers who enter its territory directly from the Swiss enclave of Samnauntal.
Avstrija lahko z odstopanjem od odstavkov 1 in 2, v kolikor se davčni sistem v švicarski enklavi Samnauntal razlikuje od sistema, ki se uporablja v preostalem delu kantona Graubünden, omeji uporabo nižje količinske omejitve za tobačne izdelke, ki jih potniki, ki vstopijo na njeno ozemlje neposredno iz švicarske enklave Samnauntal, vnesejo na ozemlje te države članice.
In the case of any one traveller, the exemption may be applied to any combination of tobacco products, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 %.
Za vsakega posameznega potnika se lahko oprostitev uporablja za katero koli kombinacijo tobačnih izdelkov, vendar vsota odstotkov posameznih oprostitev ne sme presegati 100 %.
Member States shall exempt from VAT and excise duty alcohol and alcoholic beverages other than still wine and beer, subject to the following quantitative limits:
Države članice oprostijo plačilo DDV in trošarine na alkohol in alkoholne pijače, razen na mirno vino in pivo, za katere veljajo naslednje količinske omejitve:
a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol, or undenatured ethyl alcohol of 80 % vol and over;
do skupaj 1 l alkohola in alkoholnih pijač z vsebnostjo več kot 22 vol. % alkohola, ali 80 vol. % in več nedenaturiranega etilnega alkohola;
a total of 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol.
do skupaj 2 l alkohola in alkoholnih pijač z vsebnostjo manj kot 22 vol. %.
Each of the amounts specified in points (a) and (b) represent, for the purposes of paragraph 2, 100 % of the total allowance for alcohol and alcoholic beverages.
Vsaka količina, določena v točkah od (a) in (b) za namene drugega odstavka, pomeni 100 % celotne oprostitve za alkohol in alkoholne pijače.
In the case of any one traveller, the exemption may be applied to any combination of the types of alcohol and alcoholic beverage referred to in paragraph 1, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 %.
Za vsakega posameznega potnika se lahko oprostitev uporablja za katero koli kombinacijo vrst alkohola in alkoholnih pijač iz odstavka 1, vendar vsota odstotkov posameznih oprostitev ne sme presegati 100 %.
Member States shall exempt from VAT and excise duty a total of 4 litres of still wine and 16 litres of beer.
Države članice oprostijo plačilo DDV in trošarine za do skupaj 4 l nepenečega vina in 16 l piva.
Exemptions under Articles 8 or 9 shall not apply in the case of travellers under 17 years of age.
Oprostitve na podlagi člena 8 ali 9 se ne uporabljajo za potnike, mlajše od 17 let.
Member States shall exempt from VAT and excise duty, in the case of any one means of motor transport, the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.
Države članice oprostijo vsako motorno prevozno sredstvo plačila DDV in trošarine na gorivo v standardnem rezervoarju in največ 10 l goriva v prenosni posodi.
The value of goods referred to in Articles 8, 9 or 11 shall not be taken into consideration for the purposes of applying the exemption provided for in Article 7(1).
Vrednost blaga iz členov 8, 9 ali 11, se ne upošteva za namene uporabe oprostitve iz člena 7(1).
Member States may lower the monetary thresholds or the quantitative limits, or both, in the case of travellers in the following categories:
Države članice lahko znižajo mejne vrednosti ali količinske omejitve ali oboje za potnike iz naslednjih kategorij:
persons resident in a frontier zone;
prebivalce obmejnega ozemlja;
frontier-zone workers;
obmejne delavce;
the crew of a means of transport used to travel from a third country or from a territory where the Community provisions on VAT or excise duty, or both do not apply.
osebje prevoznih sredstev, ki se uporabljajo za potovanje iz tretje države ali z ozemlja, na katerem se določbe Skupnosti o DDV ali trošarinah ali o obojem ne uporabljajo.
Paragraph 1 shall not apply where a traveller in one of the categories listed therein produces evidence to show that he is going beyond the frontier zone of the Member State or that he is not returning from the frontier zone of the neighbouring third country.
Odstavek 1 se ne uporablja, kadar potnik iz ene od navedenih kategorij predloži dokazilo, da potuje dalje od obmejnega ozemlja države članice ali da se ne bo vrnil z obmejnega ozemlja sosednje tretje države.
However, it shall apply where frontier-zone workers or the crew of the means of transport used in international travel import goods when travelling in the course of their work.
Vendar pa se uporablja, kadar obmejni delavci ali osebje prevoznih sredstev, ki se uporabljajo za mednarodno potovanje, uvažajo blago, ko potujejo v okviru svojega dela.
Member States may choose not to levy VAT or excise duty on the import of goods by a traveller when the amount of the tax which should be levied is equal to, or less than, EUR 10.
Države članice se lahko odločijo, da ne obračunavajo DDV ali trošarine na uvoz blaga potnikov, če je vsota davka, ki bi ga bilo treba obračunati, enaka ali manjša od 10 EUR.
The euro equivalent in national currency which shall apply for the implementation of this Directive shall be fixed once a year.
Protivrednost eura v nacionalni valuti, ki se uporablja za izvajanje te direktive, se določi enkrat letno.
The rates applicable shall be those obtaining on the first working day of October.
Uporabijo se tečaji, ki veljajo prvi delovni dan v oktobru.
They shall be published in the Official Journal of the European Union and shall apply from 1 January of the following year.
Objavijo se v Uradnem listu Evropske unije in se uporabljajo od 1. januarja naslednjega leta.
Member States may round off the amounts in national currency resulting from the conversion of the amounts in euro provided for in Article 7, provided such rounding-off does not exceed EUR 5.
Države članice lahko zaokrožijo zneske v nacionalni valuti, ki se dobijo s pretvorbo zneskov v eurih, določenih v členu 7, pod pogojem, da takšna zaokrožitev ne presega 5 EUR.
Member States may maintain the monetary thresholds in force at the time of the annual adjustment provided for in paragraph 1 if, prior to the rounding-off provided for in paragraph 2, conversion of the corresponding amounts expressed in euro would result in a change of less than 5 % in the exemption expressed in national currency or in a lowering of this exemption.
Države članice lahko mejne vrednosti, veljavne v času letne prilagoditve iz odstavka 1, ohranijo, če bi pretvorba ustreznih zneskov, izraženih v EUR, pred zaokrožitvijo iz odstavka 2 pomenila spremembo manj kot 5 % oprostitve, izražene v nacionalni valuti, ali znižanje te oprostitve.
Every four years and for the first time in 2012 the Commission shall forward a report on the implementation of this Directive to the Council, where appropriate accompanied by a proposal for amendment.
Vsaka štiri leta in prvič leta 2012 Komisija Svetu predloži poročilo o izvajanju te direktive skupaj s predlogom sprememb, kadar je to potrebno.
In Article 5(9) of Directive 69/169/EEC the date of 31 December 2007 shall be replaced by 30 November 2008.
V členu 5(9) Direktive 69/169/EGS se datum 31. december 2007 nadomesti z datumom 30. november 2008.
Directive 69/169/EEC shall be repealed and replaced by this Directive with effect from 1 December 2008.
Ta direktiva razveljavlja in nadomešča Direktivo 69/169/EGS z učinkom od 1. decembra 2008.
References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in the Annex.
Sklicevanja na razveljavljeno direktivo se štejejo kot sklicevanja na to direktivo in se berejo v skladu s primerjalno tabelo v prilogi.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 1 to 15 of this Directive with effect from 1 December 2008.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s členi 1 do 15 te direktive z učinkom od 1. decembra 2008.
They shall forthwith communicate to the Commission the text of those measures.
Države članice takoj sporočijo Komisiji besedilo teh predpisov.
When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such reference on the occasion of their official publication.
Države članice se v sprejetih predpisih sklicujejo na to direktivo ali pa sklic nanjo navedejo ob njihovi uradni objavi.
It shall apply with effect from 1 December 2008.
Ta direktiva se začne uporabljati s 1. decembrom 2008.
However, Article 17 shall apply with effect from 1 January 2008.
Člen 17 pa se uporablja od 1. januarja 2008.
Directive as last amended by Directive 2005/93/EC (OJ L 346, 29.12.2005, p. 16).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2005/93/ES (UL L 346, 29.12.2005, str. 16).
Directive as amended by Directive 2006/138/EC (OJ L 384, 29.12. 2006, p. 92).
Direktiva, kakor je bila spremenjena z Direktivo 2006/138/ES (UL L 384, 29.12.2006, str. 92).
Directive 69/169/EEC
Direktiva 69/169/EGS
Article 3, point one
točka ena člena 3
Article 3, point two
točka dva člena 3
Article 3, point three, first subparagraph
prvi pododstavek točke tri člena 3
Article 3, point three, second subparagraph
drugi pododstavek točke tri člena 3
Article 5 and 11
Člena 5 in 11
Article 4(1), introductory phrase
uvodni stavek člena 4(1)
Article 8(1) introductory phrase, Article 9(1) introductory phrase
Uvodni stavek člena 8(1), uvodni stavek člena 9(1)
Article 4(1), second column
drugi stolpec člena 4(1)
Article 4(1)(a), first column
prvi stolpec člena 4(1)(a)
Article 4(1)(b), first column
prvi stolpec člena 4(1)(b)
Article 4(1)(c), (d) and (e), first column
prvi stolpec člena 4(1)(c), (d) in (e)
Article 4(2) first subparagraph
drugi pododstavek člena 4(2)
Article 4(2) second subparagraph
drugi pododstavek člena 4(2)
Article 5(6), introductory phrase, first indent
prva alinea uvodnega stavka člena 5(6)
Article 5(6), introductory phrase, second indent
druga alinea uvodnega stavka člena 5(6)
Article 5(9)
Člen 5(9)
Article 7a(1)
člen 7a(1)
Article 7a(2)
člen 7a(2)
Article 7b
člen 7b
Article 7c
člen 7c
Article 7d
člen 7d
Article 19(1), first subparagraph
Člen 19(1), prvi pododstavek
Article 8(2), second subparagraph
drugi pododstavek člena 8(2)
Council Directive 2007/75/EC
Direktiva Sveta 2007/75/ES
amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax
o spremembi Direktive 2006/112/ES v zvezi z nekaterimi začasnimi določbami o stopnjah davka na dodano vrednost
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [2] provides for certain derogations with respect to VAT rates.
Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [2] določa nekatera odstopanja v zvezi s stopnjami DDV.
Some of the derogations expire on a fixed date, while others last until the adoption of definitive arrangements.
Nekatera od teh odstopanj prenehajo veljati na določen datum, druga pa trajajo do sprejetja dokončnih ureditev.
The derogations with respect to VAT rates provided for by Directive 2006/112/EC in conformity with the 2003 Act of Accession, and which allow for the smooth adaptation of the economies of certain new Member States to the internal market, have a fixed date and expire shortly.
Odstopanja v zvezi s stopnjami DDV, določena v Direktivi 2006/112/ES v skladu z Aktom o pristopu iz leta 2003, ki omogočajo nemoteno prilagoditev gospodarstev nekaterih novih držav članic na notranji trg, imajo točno določen datum in kmalu potečejo.
A number of these new Member States have expressed their wish to apply the derogations from which they thus benefit for a further period.
Več teh novih držav članic je izrazilo željo, da bi še naprej uporabljale odstopanja, ki bi jih tako koristile tudi v nadaljnjem obdobju.
In view of the pending debate on the use of reduced rates and the legislative proposal to be presented by the Commission, it is appropriate to extend certain derogations until the end of 2010, the date to which the experiment on the application of a reduced rate to labour-intensive services has been extended.
Glede na pričakovano razpravo o uporabi znižanih stopenj in zakonodajni predlog, ki ga mora predložiti Komisija, je primerno podaljšati nekatera odstopanja do konca leta 2010, tj. do datuma, do katerega je bila podaljšana poskusna uporaba znižane stopnje za delovno intenzivne storitve.
Directive 2006/112/EC should therefore be amended accordingly,
Direktivo 2006/112/ES bi bilo zato treba ustrezno spremeniti –
With effect from 1 January 2008, Directive 2006/112/EC is hereby amended as follows:
Direktiva 2006/112/ES se z učinkom od 1. januarja 2008 spremeni:
Article 123 shall be replaced by the following:
člen 123 se nadomesti z naslednjim:
‘Article 123
„Člen 123
The Czech Republic may, until 31 December 2010, continue to apply a reduced rate of not less than 5 % to the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.’;
Češka republika lahko do 31. decembra 2010 še naprej uporablja znižano stopnjo, ki ne sme biti nižja od 5 %, za gradnjo stanovanjskih objektov, ki se ne opravlja v okviru socialne politike, razen za gradbene materiale.“;
Article 124 shall be deleted;
člen 124 se črta;
in Article 125(1) and (2), the words ‘until 31 December 2007’ shall be replaced by ‘until 31 December 2010’;
v členu 125(1) in (2) se besedilo „do 31. decembra 2007“ nadomesti z „do 31. decembra 2010“;
Article 126 shall be deleted;
člen 126 se črta;
in Article 127, ‘1 January 2010’ shall be replaced by ‘31 December 2010’;
v členu 127 se besedilo „1. januarja 2010“ nadomesti z „31. decembra 2010“;
Poland may, until 31 December 2010, grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
Poljska lahko do 31. decembra 2010 za dobavo določenih knjig in strokovne periodike uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi.