natgillin/translations-raw huggingface dataset:
The taxable person not established within the Community shall state to the Member State of identification when he commences or ceases his activity as a taxable person, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme.
Davčni zavezanec, ki nima sedeža v Skupnosti, državi članici identifikacije prijavi začetek ali prenehanje svoje dejavnosti kot davčni zavezanec ali spremembe, zaradi katerih ni več upravičen do te posebne ureditve.
The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
Davčni zavezanec, ki nima sedeža v Skupnosti, mora ob začetku svojih obdavčljivih dejavnosti državi članici identifikacije posredovati naslednje podatke:
a statement that the person is not identified for VAT purposes within the Community.
izjavo, da v Skupnosti ni identificiran za DDV.
The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.
Davčni zavezanec, ki nima sedeža v Skupnosti, državo članico identifikacije obvesti o vsaki spremembi posredovanih podatkov.
The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number and shall notify him of that number by electronic means.
Država članica identifikacije identificira davčnega zavezanca, ki nima sedeža v Skupnosti, na podlagi individualne identifikacijske številke DDV in ga z elektronskimi sredstvi uradno obvesti o identifikacijski številki, ki mu je bila dodeljena.
The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
Država članica identifikacije davčnega zavezanca, ki nima sedeža v Skupnosti, izključi iz identifikacijskega registra v naslednjih primerih:
if he notifies that Member State that he no longer supplies telecommunications, broadcasting or electronic services;
davčni zavezanec jo obvesti, da ne opravlja več telekomunikacijskih storitev, storitev oddajanja ali elektronskih storitev;
if it may otherwise be assumed that his taxable activities have ceased;
če se lahko kako drugače sklepa, da so se njegove obdavčljive dejavnosti končale;
if he no longer meets the conditions necessary for use of this special scheme;
davčni zavezanec ne izpolnjuje več potrebnih pogojev za uporabo te posebne ureditve;
if he persistently fails to comply with the rules relating to this special scheme.
davčni zavezanec neprenehoma krši pravila te posebne ureditve.
The taxable person not established within the Community shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not telecommunications, broadcasting or electronic services have been supplied.
Davčni zavezanec, ki nima sedeža v Skupnosti, z elektronskimi sredstvi predloži državi članici identifikacije obračun DDV za vsako koledarsko trimesečje, ne glede na to, ali so bile telekomunikacijske storitve, storitve oddajanja ali elektronske storitve opravljene ali ne.
The VAT return shall be submitted within 20 days following the end of the tax period covered by the return.
Obračun DDV se predloži v 20 dneh po poteku davčnega obdobja, na katerega se obračun nanaša.
The VAT return shall show the identification number and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of telecommunications, broadcasting and electronic services carried out during the tax period and total amount per rate of the corresponding VAT.
V obračunu DDV se navedejo identifikacijska številka in za vsako državo članico potrošnje, v kateri je nastala obveznost plačila DDV, skupna vrednost telekomunikacijskih storitev, storitev oddajanja ter elektronskih storitev v davčnem obdobju brez DDV ter skupni znesek pripadajočega DDV, razdeljen po davčnih stopnjah.
The applicable rates of VAT and the total VAT due must also be indicated on the return.’;
V obračunu se morajo navesti tudi uporabljene stopnje DDV in skupni znesek dolgovanega DDV.“
Article 366(1) shall be replaced by the following:
Člen 366(1) se nadomesti z:
The VAT return shall be made out in euro.
V obračunu DDV so zneski navedeni v eurih.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency.
Države članice, ki niso uvedle eura, lahko predpišejo, da se obračun DDV izpolni v njihovih nacionalnih valutah.
If the supplies have been made in other currencies, the taxable person not established within the Community shall, for the purposes of completing the VAT return, use the exchange rate applying on the last day of the tax period.’;
Če so bile storitve zaračunane v drugih valutah, davčni zavezanec, ki nima sedeža v Skupnosti, v obračunu DDV uporabi menjalni tečaj zadnjega dne davčnega obdobja.“
Articles 367 and 368 shall be replaced by the following:
Člena 367 in 368 se nadomestita z:
The taxable person not established within the Community shall pay the VAT, making reference to the relevant VAT return, when submitting the VAT return, at the latest, however, at the expiry of the deadline by which the return must be submitted.
Davčni zavezanec, ki nima sedeža v Skupnosti, plača DDV z navedbo ustreznega obračuna DDV ob predložitvi obračuna DDV, vsekakor pa najkasneje po preteku roka za predložitev obračuna.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification.
Plačilo se izvrši na bančni račun, izražen v eurih, ki ga določi država članica identifikacije.
Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency.
Države članice, ki niso uvedle eura, lahko predpišejo, da se plačilo izvede na bančni račun, izražen v njihovi nacionalni valuti.
The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive.
Davčni zavezanec, ki nima sedeža v Skupnosti in uporablja to posebno ureditev, ne sme odbiti DDV po členu 168 te direktive.
Articles 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to telecommunications, broadcasting or electronic services covered by this special scheme.’;
Člen 2(2) in (3) ter člen 4(2) Direktive 86/560/EGS se ne uporabljata za vračila v zvezi s telekomunikacijskimi storitvami, storitvami oddajanja in elektronskimi storitvami, zajetimi v tej posebni ureditvi.“
Article 369(1) shall be replaced by the following:
Člen 369(1) se nadomesti z naslednjim:
The taxable person not established within the Community shall keep records of the transactions covered by this special scheme.
Davčni zavezanec, ki nima sedeža v Skupnosti, vodi evidence o transakcijah v okviru te posebne ureditve.
Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.’;
Te evidence morajo biti dovolj natančne, da lahko davčni organi države članice potrošnje ugotovijo, ali je obračun DDV pravilen.“
in Chapter 6 of Title XII, the following Section shall be inserted:
V poglavju 6 naslova XII se doda oddelek 3:
Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
Posebna ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronske storitve, ki jih opravljajo davčni zavezanci s sedežem v Skupnosti, vendar ne v državi članici potrošnje
Article 369a
Člen 369a
“taxable person not established in the Member State of consumption” means a taxable person who has established his business in the territory of the Community or has a fixed establishment there but has not established his business and has no fixed establishment within the territory of the Member State of consumption;
‚davčni zavezanec, ki nima sedeža v državi članici potrošnje‘ pomeni davčnega zavezanca, ki ima v Skupnosti sedež svoje dejavnosti ali stalno poslovno enoto, vendar na ozemlju države članice potrošnje nima niti sedeža svoje dejavnosti niti stalne poslovne enote;
“Member State of identification” means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.
‚država članica identifikacije‘ pomeni državo članico, v kateri ima davčni zavezanec sedež svoje dejavnosti ali, če nima sedeža dejavnosti v Skupnosti, v kateri ima stalno poslovno enoto.
Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme.
Če davčni zavezanec nima sedeža poslovanja v Skupnosti, ima pa več kot eno stalno poslovno enoto v Skupnosti, je država identifikacije država s stalno poslovno enoto, v kateri davčni zavezanec prijavi uveljavljanje te posebne ureditve.
The taxable person shall be bound by this decision for the calendar year concerned and the two calendar years following.
Davčni zavezanec je vezan na to odločitev v tekočem koledarskem letu in dveh naslednjih koledarskih letih.
Article 369b
Člen 369b
Member States shall permit any taxable person not established in the Member State of consumption supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established or has his permanent address or usually resides in that Member State, to use this special scheme.
Države članice dovolijo uporabo te posebne ureditve davčnemu zavezancu, ki nima sedeža v državi članici potrošnje in opravlja telekomunikacijske storitve, storitve oddajanja ali elektronske storitve za osebe, ki niso davčni zavezanci in imajo sedež ali stalno prebivališče oziroma običajno prebivajo v zadevni državi članici.
This special scheme applies to all those services supplied in the Community.
Ta posebna ureditev se uporablja za vse take storitve, opravljene v Skupnosti.
Article 369c
Člen 369c
The taxable person not established in the Member State of consumption shall state to the Member State of identification when he commences and ceases his taxable activities covered by this special scheme, or changes those activities in such a way that he no longer meets the conditions necessary for use of this special scheme.
Davčni zavezanec, ki nima sedeža v državi članici potrošnje, državi članici identifikacije prijavi začetek in prenehanje svoje dejavnosti kot davčni zavezanec na podlagi te posebne ureditve ter s tem povezane spremembe, zaradi katerih ni več upravičen do te posebne ureditve.
Article 369d
Člen 369d
A taxable person making use of this special scheme shall, for the taxable transactions carried out under this scheme, be identified for VAT purposes in the Member State of identification only.
Davčni zavezanec, ki uporablja to posebno ureditev, je za obdavčljive transakcije po tej ureditvi identificiran za namene DDV samo v državi članici identifikacije.
For that purpose the Member State shall use the individual VAT identification number already allocated to the taxable person in respect of his obligations under the internal system.
V ta namen država članica uporabi individualno identifikacijsko številko DDV, ki je že bila dodeljena davčnemu zavezancu v zvezi z njegovimi obveznostmi po notranjem sistemu.
Article 369e
Člen 369e
The Member State of identification shall exclude the taxable person not established in the Member State of consumption from this special scheme in any of the following cases:
Država članica identifikacije davčnega zavezanca, ki nima sedeža v državi članici potrošnje, izključi iz te posebne ureditve v naslednjih primerih:
if he notifies that he no longer supplies telecommunications, broadcasting or electronic services;
davčni zavezanec jo obvesti, da ne opravlja več telekomunikacijskih storitev, storitev oddajanja ali elektronskih storitev;
if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;
če se lahko kako drugače sklepa, da so se njegove obdavčljive dejavnosti na podlagi te posebne ureditve končale;
Article 369f
Člen 369f
The taxable person not established in the Member State of consumption shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not telecommunications, broadcasting or electronic services have been supplied.
Davčni zavezanec, ki nima sedeža v državi članici potrošnje, državi članici identifikacije z elektronskimi sredstvi predloži obračun DDV za vsako koledarsko četrtletje, ne glede na to, ali so bile telekomunikacijske storitve, storitve oddajanja ali elektronske storitve opravljene ali ne.
Article 369g
Člen 369g
The VAT return shall show the identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of telecommunications, broadcasting or electronic services carried out during the tax period and the total amount per rate of the corresponding VAT.
V obračunu DDV se navedejo identifikacijska številka iz člena 369d in za vsako državo članico potrošnje, v kateri je nastala obveznost plačila DDV, skupna vrednost opravljenih telekomunikacijskih storitev, storitev oddajanja ali elektronskih storitev v davčnem obdobju brez DDV, ter skupni znesek pripadajočega DDV, razdeljen po davčnih stopnjah.
Where the taxable person has one or more fixed establishments, other than that in the Member State of identification, from which the services are supplied, the VAT return shall in addition to the information referred to in the first paragraph include the total value of supplies of telecommunications, broadcasting or electronic services covered by this special scheme, for each Member State in which he has an establishment, together with the individual VAT identification number or the tax reference number of this establishment, broken down by Member State of consumption.
Če ima davčni zavezanec eno ali več drugih stalnih poslovnih enot poleg poslovne enote v državi članici identifikacije, iz katerih opravlja storitve, obračun DDV poleg informacij iz prvega odstavka vključuje tudi skupno vrednost opravljenih telekomunikacijskih storitev, storitev oddajanja ali elektronskih storitev, zajetih v te posebni ureditvi, in sicer za vsako državo članico, v kateri ima poslovno enoto, ter individualno identifikacijsko številko za DDV ali davčno sklicno številko te poslovne enote, razčlenjeno po državah članicah potrošnje.
Article 369h
Člen 369h
If the supplies have been made in other currencies, the taxable person not established in the Member State of consumption shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.
Če so bile storitve zaračunane v drugih valutah, mora davčni zavezanec, ki nima sedeža v državi članici potrošnje, v obračunu DDV uporabiti menjalni tečaj zadnjega dne davčnega obdobja.
Article 369i
Člen 369i
The taxable person not established in the Member State of consumption shall pay the VAT, making reference to the relevant VAT return, when submitting the VAT return, at the latest, however, at the expiry of the deadline by which the return must be submitted.
Davčni zavezanec, ki nima sedeža v državi članici potrošnje, plača DDV z navedbo ustreznega obračuna DDV ob predložitvi obračuna DDV, vendar najpozneje ob preteku roka za predložitev obračuna.
Article 369j
Člen 369j
The taxable person not established in the Member State of consumption making use of this special scheme may not, in respect of his taxable activities covered by this scheme, deduct VAT pursuant to Article 168 of this Directive.
Davčni zavezanec, ki nima sedeža v državi članici potrošnje in uporablja to posebno ureditev, ne sme odbiti DDV po členu 168 te direktive od zneskov vstopnega DDV, povezanega z dejavnostmi na podlagi te posebne ureditve.
Notwithstanding Article 2(1) and Article 3 of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with the said Directive.
Ne glede na točko (1) člena 2 in člen 3 Direktive 2008/9/ES se temu davčnemu zavezancu odobri vračilo DDV v skladu z navedeno direktivo.
If the taxable person not established in the Member State of consumption making use of this special scheme also carries out in the Member State of consumption activities not covered by this scheme in respect of which he is obliged to be registered for VAT purposes, he shall deduct VAT in respect of his taxable activities which are covered by this scheme in the VAT return to be submitted pursuant to Article 250.
Če davčni zavezanec, ki nima sedeža v državi članici potrošnje in uveljavlja to posebno ureditev, v državi članici potrošnje opravlja dejavnosti, za katere ne velja ta posebna ureditev in za katere se mora identificirati za namene DDV, mora v obračunu DDV, ki ga mora predložiti v skladu s členom 250, odbiti zneske DDV, povezane z obdavčljivimi dejavnostmi, za katere velja ta posebna ureditev.
Article 369k
Člen 369k
The taxable person not established in the Member State of consumption shall keep records of the transactions covered by this special scheme.
Davčni zavezanec, ki nima sedeža v državi članici potrošnje, vodi evidenco o transakcijah v okviru te posebne ureditve.
Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
Te evidence morajo biti dovolj natančne, da lahko davčni organi države članice potrošnje ugotovijo, ali je obračun DDV pravilen.
The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.
Evidence iz odstavka 1 morajo biti državi članici potrošnje in državi članici identifikacije na njuno prošnjo na voljo v elektronski obliki.
Those records must be kept for a period of 10 years from 31 December of the year during which the transaction was carried out.’;
Evidence je treba hraniti deset let od 31. decembra tistega leta, v katerem je bila transakcija opravljena.“
‘INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58’.
„OKVIRNI SEZNAM ELEKTRONSKO OPRAVLJANIH STORITEV IZ TOČKE (C) PRVEGA ODSTAVKA ČLENA 58“.
The Commission shall, by 31 December 2014, submit a report on the feasibility of applying efficiently the rule laid down in Article 5 for the supply of telecommunications services, radio and television broadcasting services and electronically supplied services to non-taxable persons and on the question whether that rule still corresponds to the general policy at that time concerning the place of supply of services.
Komisija do 31. decembra 2014 predloži poročilo o izvedljivosti učinkovite uporabe pravil iz člena 5 za opravljanje telekomunikacijskih storitev, storitev radijskega in televizijskega oddajanja ter elektronskih storitev, opravljenih osebam, ki niso davčni zavezanci, ter o vprašanju, ali to pravilo še ustreza takratni splošni politiki o kraju opravljanja storitev.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 1 to 5 of this Directive from the respective dates provided for in those provisions.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s členi 1 do 5 te direktive do datumov, ki so predvideni v teh določbah.
OJ C 104 E, 30.4.2004, p. 143 and opinion delivered on 16 May 2006 (not yet published in the Official Journal).
Mnenje z dne 20. aprila 2004 in 16. maja 2006.
OJ C 117, 30.4.2004, p. 15 and OJ C 195, 18.8.2006, p. 54.
Mnenje z dne 28. aprila 2004 in 17. maja 2006.
Directive as last amended by Directive 2007/75/EC (OJ L 346, 29.12.2007, p. 13).
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2007/75/ES (UL L 346, 29.12.2007, str. 13).
Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).
Trinajsta direktiva Sveta 86/560/EGS z dne 17. novembra 1986 o usklajevanju zakonodaje držav članic glede prometnih davkov – Postopki vračila davka na dodano vrednost davčnim zavezancem, ki nimajo stalnega prebivališča ali sedeža na ozemlju Skupnosti (UL L 326, 21.11.1986, str. 40).
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).’;
Direktiva Sveta št. 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici (UL L 44, 20.2.2008, str. 23)“.
‘All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC, Article 2(1) and Article 3 of Directive 2008/9/EC and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following:4.
„Vsi davčni zavezanci, ki v smislu člena 1 Direktive 86/560/EGS, točke 1 člena 2 in člena 3 Direktive 2008/9/ES ter člena 171 te direktive nimajo sedeža v državi članici, v kateri kupujejo blago in storitve ali uvažajo blago, obdavčeno z DDV, imajo pravico do vračila DDV pod pogojem, da se blago in storitve uporabljajo za:4.
Article 171 shall be amended as follows:
Člen 171 se spremeni:
Council Directive 2008/9/EC
Direktiva Sveta 2008/9/ES
laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici
Considerable problems are posed, both for the administrative authorities of Member States and for businesses, by the implementing rules laid down by Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country [3].
Izvedbena pravila, ki jih določa Direktiva Sveta 79/1072/EGS z dne 6. decembra 1979 o uskladitvi zakonov držav članic o prometnih davkih – postopki za vračilo davka na dodano vrednost davčnim zavezancem, katerih sedež ni na ozemlju države, povzročajo upravnim organom držav članic in podjetjem precejšnje težave [3].
The arrangements laid down in that Directive should be amended in respect of the period within which decisions concerning applications for refund are notified to businesses.
Pri postopkih, ki so določeni v navedeni direktivi, bi bilo treba spremeniti roke, v katerih je treba obvestiti podjetja o odločitvah, ki se nanašajo na zahtevke za vračilo.
At the same time, it should be laid down that businesses too must provide responses within specified periods.
Hkrati bi bilo treba predpisati, da morajo tudi podjetja v določenem roku zagotoviti odgovor.
In addition, the procedure should be simplified and modernised by allowing for the use of modern technologies.
Poleg tega bi bilo treba postopek poenostaviti in posodobiti z omogočanjem uporabe modernih tehnologij.