natgillin/translations-raw huggingface dataset:
The realisation of the internal market, globalisation, deregulation and technology change have all combined to create enormous changes in the volume and pattern of trade in services.
Vzpostavitev notranjega trga, globalizacija, deregulacija in tehnološke spremembe so skupaj povzročile ogromne spremembe obsega in vzorca trgovine s storitvami.
It is increasingly possible for a number of services to be supplied at a distance.
Vedno več storitev je mogoče opraviti na daljavo.
In response, piece-meal steps have been taken to address this over the years and many defined services are in fact at present taxed on the basis of the destination principle.
V odgovor na to so se v zadnjih letih postopoma sprejemali ukrepi za obravnavo tega vprašanja, večina opredeljenih storitev pa se sedaj dejansko obdavčuje na podlagi načela namembnega kraja.
The proper functioning of the internal market requires the amendment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [3] as regards the place of supply of services, following the Commission's strategy of modernisation and simplification of the operation of the common VAT system.
Za nemoteno delovanje notranjega trga je treba spremeniti predpise o kraju opravljanja storitev iz Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [3] v skladu s strategijo Komisije o posodobitvi in poenostavitvi delovanja skupnega sistema DDV.
For all supplies of services the place of taxation should, in principle, be the place where the actual consumption takes place.
Za vsako opravljanje storitev bi moral biti kraj obdavčitve načeloma kraj dejanske potrošnje.
If the general rule for the place of supply of services were to be altered in this way, certain exceptions to this general rule would still be necessary for both administrative and policy reasons.
Če bi se na ta način spremenilo splošno pravilo za kraj opravljanja storitev, bi bile še vedno potrebne določene izjeme od tega splošnega pravila zaradi administrativnih razlogov in razlogov politik.
For supplies of services to taxable persons, the general rule with respect to the place of supply of services should be based on the place where the recipient is established, rather than where the supplier is established.
Za opravljanje storitev davčnim zavezancem bi moralo splošno pravilo v zvezi s krajem opravljanja storitev temeljiti na kraju, kjer ima sedež prejemnik, in ne, kjer ima sedež izvajalec.
For the purposes of rules determining the place of supply of services and to minimise burdens on business, taxable persons who also have non-taxable activities should be treated as taxable for all services rendered to them.
Pri določitvi pravil v zvezi s krajem opravljanja storitev in da bi zmanjšali obremenitve podjetij, bi se morali davčni zavezanci, ki opravljajo tudi neobdavčljive dejavnosti, šteti za davčne zavezance za vse storitve, ki so jim opravljene.
Similarly, non-taxable legal persons who are identified for VAT purposes should be regarded as taxable persons.
Podobno bi bilo treba za davčne zavezance šteti pravne osebe, ki niso davčni zavezanci, vendar so identificirane za namene DDV.
These provisions, in accordance with normal rules, should not extend to supplies of services received by a taxable person for his own personal use or that of his staff.
Te določbe v skladu z običajnimi pravili ne bi smele veljati za opravljene storitve, ki jih je davčni zavezanec prejel za svojo zasebno rabo ali za potrebe svojega osebja.
Where services are supplied to non-taxable persons, the general rule should continue to be that the place of supply of services is the place where the supplier has established his business.
Če se storitve opravljajo osebam, ki niso davčni zavezanci, bi moralo še naprej veljati splošno pravilo, da je kraj opravljanja storitev kraj, v katerem ima izvajalec sedež svoje dejavnosti.
In certain circumstances, the general rules as regards the place of supply of services for both taxable and non-taxable persons are not applicable and specified exclusions should apply instead.
V določenih okoliščinah se splošna pravila v zvezi s krajem opravljanja storitev tako za davčne zavezance kot za osebe, ki niso davčni zavezanci, ne uporabljajo, namesto njih pa se uporabljajo opredeljene izjeme.
These exclusions should be largely based on existing criteria and reflect the principle of taxation at the place of consumption, while not imposing disproportionate administrative burdens upon certain traders.
Te izjeme bi morale predvsem temeljiti na obstoječih merilih in upoštevati načelo obdavčitve v kraju potrošnje, pri čemer ne bi smele nalagati nesorazmernih administrativnih obremenitev nekaterim podjetjem.
Where a taxable person receives services from a person not established in the same Member State, the reverse charge mechanism should be obligatory in certain cases, meaning that the taxable person should self-assess the appropriate amount of VAT on the acquired service.
Če storitev za davčnega zavezanca opravi izvajalec, ki nima sedeža v isti državi članici, bi bilo treba v določenih primerih obvezno uporabiti mehanizem obrnjene davčne obveznosti, kar pomeni, da bi moral davčni zavezanec sam obračunati ustrezni znesek DDV za pridobljeno storitev.
To simplify the obligations on businesses engaging in activities in Member States where they are not established, a scheme should be set up enabling them to have a single point of electronic contact for VAT identification and declaration.
Za poenostavitev obveznosti podjetij, ki delujejo v državah članicah, kjer nimajo sedeža, bi bilo treba vzpostaviti elektronsko ureditev „vse na enem mestu“ za identifikacijo in predložitev obračuna DDV.
Until such a scheme is established, use should be made of the scheme introduced to facilitate compliance with fiscal obligations by taxable persons not established within the Community.
Do vzpostavitve takšne ureditve bi bilo treba uporabiti ureditev, ki je bila uvedena za lajšanje izpolnjevanja finančnih obveznosti davčnih zavezancev, ki nimajo sedeža v Skupnosti.
In order to further the correct application of this Directive every taxable person identified for VAT purposes should submit a recapitulative statement of the taxable persons and the non-taxable legal persons identified for VAT purposes to whom he has supplied taxable services which fall under the reverse charge mechanism.
Za zagotovitev pravilne uporabe te direktive bi moral poleg tega vsak davčni zavezanec, identificiran za DDV, predložiti rekapitulacijsko poročilo o davčnih zavezancih ter pravnih osebah, ki niso davčni zavezanci in so identificirane za namene DDV, za katere je opravil obdavčljive storitve v okviru mehanizma obrnjene davčne obveznosti.
Some of the changes made to the place of supply of services could have a considerable impact on the budget of Member States.
Nekatere spremembe, ki se bodo uporabljale za kraj opravljanja storitve, bi lahko imele znaten učinek na proračune držav članic.
To ensure a smooth transition these changes should be introduced over time.
Za zagotovitev nemotenega prehoda, bi morali te spremembe uvesti postopoma.
In accordance with point 34 of the Interinstitutional Agreement on better law-making [4], 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 [4] 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.
From 1 January 2009, Directive 2006/112/EC is hereby amended as follows:
Od 1. januarja 2009 se Direktiva 2006/112/ES spremeni kakor sledi:
in Article 56, paragraph 3 shall be replaced by the following:
Odstavek 3 člena 56 se nadomesti z:
Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2009.’;
Točki (j) in (k) odstavka 1 in odstavek 2 se uporabljajo do 31. decembra 2009.“
in Article 57, paragraph 2 shall be replaced by the following:
Odstavek 2 člena 57 se nadomesti z:
Paragraph 1 shall apply until 31 December 2009.’;
Določbe odstavka 1 se uporabljajo do 31. decembra 2009.“
in Article 59, paragraph 2 shall be replaced by the following:
Odstavek 2 člena 59 se nadomesti z:
Until 31 December 2009, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in Article 56(1)(j), 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 who 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 do 31. decembra 2009 uporabljajo člen 58(b) v primeru storitev radijskega in televizijskega oddajanja iz točke (j) člena 56(1), 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 za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici.“
Article 357 shall be replaced by the following:
Člen 357 se nadomesti z naslednjim:
This Chapter shall apply until 31 December 2014.’.
Določbe tega poglavja se uporabljajo do 31. decembra 2014.“
From 1 January 2010, Directive 2006/112/EC is hereby amended as follows:
Od 1. januarja 2010 se Direktiva 2006/112/ES spremeni kakor sledi:
Chapter 3 of Title V shall be replaced by the following:
Poglavje 3 naslova V se nadomesti z naslednjim:
For the purpose of applying the rules concerning the place of supply of services:
Za namene uporabe pravil o kraju opravljanja storitev:
a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;
davčni zavezanec, ki opravlja tudi dejavnosti ali transakcije, ki v skladu s členom 2(1) niso obravnavane kot obdavčljive dobave blaga ali storitev, šteje za davčnega zavezanca za vse storitve, ki so bile opravljene zanj;
a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.
pravna oseba, ki ni davčni zavezanec, vendar je identificirana za DDV, šteje za davčnega zavezanca.
The place of supply of services to a taxable person acting as such shall be the place where that person has established his business.
Kraj opravljanja storitev je za davčnega zavezanca, ki deluje kot tak, kraj, kjer ima sedež svoje dejavnosti.
However, if those services are provided to a fixed establishment of the taxable person located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located.
Če so te storitve opravljene stalni poslovni enoti davčnega zavezanca v kraju, ki ni kraj, v katerem ima sedež svoje dejavnosti, je kraj opravljanja teh storitev kraj, kjer ima stalno poslovno enoto.
In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the taxable person who receives such services has his permanent address or usually resides.
Če takega sedeža ali take stalne poslovne enote ni, je kraj opravljanja storitev kraj, kjer ima davčni zavezanec, ki prejme te storitve, stalno prebivališče ali kjer običajno prebiva.
The place of supply of services to a non-taxable person shall be the place where the supplier has established his business.
Kraj opravljanja storitev za osebo, ki ni davčni zavezanec, je kraj, kjer ima izvajalec sedež svoje dejavnosti.
However, if those services are provided from a fixed establishment of the supplier located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located.
Če so te storitve opravljene iz stalne poslovne enote izvajalca v kraju, ki ni kraj, v katerem ima sedež svoje dejavnosti, je kraj opravljanja teh storitev kraj, kjer ima stalno poslovno enoto.
In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the supplier has his permanent address or usually resides.
Če takega sedeža ali take stalne poslovne enote ni, je kraj opravljanja storitev kraj, kjer ima izvajalec stalno prebivališče ali kjer običajno prebiva.
The place of supply of services rendered to a non-taxable person by an intermediary acting in the name and on behalf of another person shall be the place where the underlying transaction is supplied in accordance with this Directive.
Kraj opravljanja storitev za osebo, ki ni davčni zavezanec, s strani posrednika, ki deluje v imenu in za račun druge osebe, je kraj, kjer se opravi osnovna transakcija v skladu z določbami te direktive.
The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the immovable property is located.
Kraj opravljanja storitev v zvezi z nepremičninami, vključno s storitvami strokovnjakov in nepremičninskih posrednikov, nastanitev v hotelskem sektorju ali v sektorjih s podobnimi funkcijami, kakor so počitniški tabori ali prostori, urejeni za uporabo kot prostori za taborjenje, dodeljevanjem pravic do uporabe nepremičnin in storitvami za pripravo in koordinacijo gradbenih del, kot so storitve arhitektov in podjetij, ki zagotavljajo nadzor na kraju samem, je kraj, v katerem se nepremičnina nahaja.
The place of supply of passenger transport shall be the place where the transport takes place, proportionate to the distances covered.
Kraj opravljanja storitev potniškega prevoza je kraj, kjer se opravlja prevoz glede na prevoženo razdaljo.
The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons shall be the place where the transport takes place, proportionate to the distances covered.
Kraj opravljanja storitev prevoza blaga, razen prevoza blaga znotraj Skupnosti, za osebe, ki niso davčni zavezanci, je kraj, kjer se opravlja prevoz glede na prevoženo razdaljo.
The place of supply of the intra-Community transport of goods to non-taxable persons shall be the place of departure.
Kraj opravljanja prevoza blaga znotraj Skupnosti osebam, ki niso davčni zavezanci, je kraj odhoda.
“Intra-Community transport of goods” shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
‚Prevoz blaga znotraj Skupnosti‘ pomeni prevoz blaga, pri katerem se kraj odhoda in kraj prihoda nahajata na ozemlju dveh različnih držav članic.
“Place of departure” shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and “place of arrival” shall mean the place where transport of the goods actually ends.
‚Kraj odhoda‘ pomeni kraj, kjer se prevoz blaga dejansko začne, ne glede na prevoženo razdaljo do kraja, kjer se blago nahaja, ‚kraj prihoda‘ pa je kraj, kjer se prevoz blaga dejansko konča.
Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.
Državam članicam ni treba za osebe, ki niso davčni zavezanci, uporabljati DDV za tisti del prevoza blaga znotraj Skupnosti, ki se nanaša na poti po vodah, ki niso del ozemlja Skupnosti.
Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
Opravljanje storitev s področja kulture, umetnosti, športa, znanosti, izobraževanja, razvedrila in podobnih storitev, pomožnih prevoznih storitev ter cenitve in dela na premičninah
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, shall be the place where those activities are physically carried out.
Kraj opravljanja storitev in opravljanja 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, je kraj, kjer se te dejavnosti dejansko izvajajo.
The place of supply of the following services to non-taxable persons shall be the place where the services are physically carried out:
Kraj opravljanja naslednjih storitev osebam, ki niso davčni zavezanci, je kraj, v katerem se te storitve dejansko opravijo:
ancillary transport activities such as loading, unloading, handling and similar activities;
pomožne prevozne dejavnosti, kot so nakladanje, razkladanje, pretovarjanje in podobne dejavnosti;
valuations of and work on movable tangible property.
cenitve in delo na premičninah.
Supply of restaurant and catering services
Restavracijske storitve in storitve cateringa
The place of supply of restaurant and catering services other than those physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be the place where the services are physically carried out.
Kraj opravljanja restavracijskih storitev in storitev cateringa, razen storitev, ki se dejansko opravijo na krovu ladij, zrakoplovov ali na vlakih med delom prevoza potnikov v Skupnosti, je kraj, kjer se te storitve dejansko opravijo.
Hiring of means of transport
Dajanje prevoznega sredstva v najem
The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer.
Kraj dajanja prevoznega sredstva v kratkoročni najem je kraj, kjer je prevozno sredstvo dejansko dano na razpolago najemniku.
For the purposes of paragraph 1, “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 ninety days.
Za namene odstavka 1 ‚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.
Subsection 7
Pododdelek 7
Supply of restaurant and catering services for consumption on board ships, aircraft or trains
Opravljanje restavracijskih storitev in storitev cateringa za potrošnjo na krovu ladij, zrakoplovov ali na vlakih
The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation.
Kraj opravljanja restavracijskih storitev in storitev preskrbe, ki se dejansko opravijo na krovu ladij, zrakoplovov ali na vlakih med delom prevoza potnikov v Skupnosti, je kraj, kjer se prevoz potnikov začne.
For the purposes of paragraph 1, “section of a passenger transport operation effected within the Community” shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
Za namene odstavka 1 ‚del prevoza potnikov v Skupnosti‘ pomeni del prevoza, ki se brez postanka zunaj Skupnosti opravi med krajem, v katerem se prevoz potnikov začne, in krajem, kjer se prevoz potnikov konča.
“Point of departure of a passenger transport operation” shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
‚Kraj, v katerem se prevoz potnikov začne‘ je prvi kraj v Skupnosti, kjer lahko potniki vstopijo v prevozno sredstvo, tudi po postanku zunaj Skupnosti.
“Point of arrival of a passenger transport operation” shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
‚Kraj, v katerem se prevoz potnikov konča‘ je zadnji kraj v Skupnosti, kjer lahko potniki, ki so vstopili znotraj Skupnosti, izstopijo iz prevoznega sredstva, tudi pred postankom zunaj Skupnosti.
Subsection 8
Pododdelek 8
Supply of electronic services to non-taxable persons
Elektronske storitve, opravljene osebam, ki niso davčni zavezanci
The place of supply of electronically supplied services, in particular those referred to in Annex II, when 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 service is 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, shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.
Kadar so elektronsko opravljene storitve, še zlasti tiste iz Priloge II, opravljene osebam, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici, se za kraj opravljanja teh storitev šteje kraj, kjer je sedež osebe, ki ni davčni zavezanec, ali njeno stalno oziroma običajno prebivališče, če storitve opravlja 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.
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.
Subsection 9
Pododdelek 9
Supply of services to non-taxable persons outside the Community
Storitve, opravljene osebam, ki niso davčni zavezanci in imajo sedež izven Skupnosti
The place of supply of the following services to a non-taxable person who is established or has his permanent address or usually resides outside the Community, shall be the place where that person is established, has his permanent address or usually resides:
Kraj opravljanja naslednjih storitev osebi, ki ni davčni zavezanec in ima sedež oziroma stalno prebivališče ali običajno prebivališče izven Skupnosti, je kraj, v katerem ima ta oseba sedež, stalno prebivališče ali običajno prebivališče:
the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;
storitve svetovalcev, inženirjev, svetovalnih pisarn, odvetnikov, računovodij in druge podobne storitve ter obdelava podatkov in dajanje informacij;
obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this Article;
obveznosti v zvezi s prenehanjem ali opustitvijo, v celoti ali deloma, poslovne dejavnosti ali pravice iz tega člena;