natgillin/translations-raw huggingface dataset:
The amendments introduced with regard to the place of supply of services by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services [3] mean that services to taxable persons are supplied principally where the recipient is established.
S spremembami iz Direktive 2008/8/ES Sveta z dne 12. februarja 2008 o spremembi Direktive 2006/112/ES glede kraja opravljanja storitev [3] je doseženo, da se storitve med podjetji načeloma opravljajo tam, kjer ima prejemnik sedež.
Where the supplier and the recipient of the services are established in different Member States, the reverse charge mechanism will be applicable more frequently than hitherto.
Če imata ponudnik storitev in prejemnik storitev sedeža v različnih državah članicah, se bo pogosteje kot do sedaj uporabljal mehanizem obrnjene davčne obveznosti.
To ensure the proper application of value added tax (VAT) on services which are subject to the reverse charge mechanism, the data collected by the Member State of the supplier should be communicated to the Member State where the recipient is established.
Za zagotovitev pravilne uporabe davka na dodano vrednost (DDV) na storitve, ki so predmet mehanizma obrnjene davčne obveznosti, bi se morali podatki, ki jih je zbrala država članica izvajalca, sporočiti državi članici, v kateri ima prejemnik sedež.
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax [4] should provide for such communication.
Takšno sporočanje bi moralo biti predvideno v Uredbi Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost [4].
Directive 2008/8/EC also extends the scope of the special scheme for electronic services supplied by taxable persons not established within the Community.
Direktiva 2008/8/ES razširja tudi področje uporabe posebne ureditve za elektronske storitve, ki jih opravlja davčni zavezanec, ki nima sedeža v Skupnosti.
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 in another Member State [5] simplifies the refund procedure for VAT in a Member State in which the taxable person concerned is not identified for VAT purposes.
Direktiva Sveta 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenega v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici [5], poenostavlja postopek vračila DDV v državi članici, v kateri zadevni davčni zavezanec ni identificiran za namene DDV.
The extension of the scope of the special scheme and the amendments to the refund procedure for taxable persons not established in the Member State of refund mean that the Member States concerned will need to exchange considerably more information.
Razširitev področja uporabe posebne ureditve in spremembe postopka vračila davčnemu zavezancu, ki nima sedeža v državi članici vračila, bodo zahtevale večjo izmenjavo informacij med zadevnimi državami članicami.
The required exchange of information should not make any excessive administrative demands on the Member State concerned.
Potrebna izmenjava informacij zadevnim državam članicam ne bi smela povzročiti prevelikih upravnih bremen.
This exchange of information should thus take place electronically under existing systems for exchanging information.
Ta izmenjava informacij bi zato morala potekati po elektronski poti v okviru obstoječih sistemov za izmenjavo informacij.
Regulation (EC) No 1798/2003 should therefore be amended accordingly,
Zato bi bilo treba Uredbo (ES) št. 1798/2003 ustrezno spremeniti –
From 1 January 2010, Regulation (EC) No 1798/2003 is hereby amended as follows:
Od 1. januarja 2010 se Uredba (ES) št. 1798/2003 spremeni kot sledi:
in Article 1(1), the fourth subparagraph shall be replaced by the following:
v členu 1(1) se četrti pododstavek nadomesti z:
‘For the period provided for in Article 357 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, it also lays down rules and procedures for the exchange by electronic means of value added tax information on services supplied electronically in accordance with the special scheme provided for in Chapter 6 of Title XII of that Directive and also for any subsequent exchange of information and, as far as services covered by that special scheme are concerned, for the transfer of money between Member States ' competent authorities.2. in Article 2, points 8 to 11 shall be replaced by the following:
„Za obdobje, predvideno v členu 357 Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost, določa tudi pravila in postopke za elektronsko izmenjavo informacij o davku na dodano vrednost na elektronsko opravljene storitve v skladu s posebno ureditvijo na podlagi poglavja 6 naslova XII navedene direktive ter za kakršno koli naknadno izmenjavo informacij in – če gre za storitve v okviru posebne ureditve – za prenos denarja med pristojnimi organi držav članic.2. v členu 2 se točke 8 do 11 nadomestijo z naslednjim:
“intra-Community supply of goods” means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
‚dobava blaga znotraj Skupnosti‘ pomeni katero koli dobavo blaga, ki mora biti izkazana v rekapitulacijskem poročilu iz člena 262 Direktive 2006/112/ES;
“intra-Community supply of services” means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
‚opravljanje storitev znotraj Skupnosti‘ pomeni katero koli opravljanje storitev, ki mora biti izkazano v rekapitulacijskem poročilu iz člena 262 Direktive 2006/112/ES;
“intra-Community acquisition of goods” means the acquisition of the right under Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;
‚pridobitev blaga znotraj Skupnosti‘ pomeni pridobitev pravice do razpolaganja s premičninami kot lastnik na podlagi člena 20 Direktive 2006/112/ES;
“VAT identification number” means the number provided for in Articles 214, 215 and 216 of Directive 2006/112/EC;’;
‚identifikacijska številka DDV‘ pomeni številko, določeno v členih 214, 215 in 216 Direktive 2006/112/ES;“;
in Article 22(1), the first subparagraph shall be replaced by the following:
prvi pododstavek člena 22(1) se nadomesti z naslednjim:
Each Member State shall maintain an electronic database in which it stores and processes the information which it collects pursuant to Chapter 6 of Title XI of Directive 2006/112/EC.’;
Vsaka država članica vzdržuje elektronsko zbirko podatkov, v kateri hrani in obdeluje informacije, ki jih zbira v skladu s poglavjem 6 naslova XI Direktive 2006/112/ES.“;
in the first paragraph of Article 23, point 2 shall be replaced by the following:
v prvem odstavku člena 23 se točka 2 nadomesti z:
the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number by all operators identified for the purposes of VAT in the Member State providing the information.’;
celotno vrednost vseh dobav blaga znotraj Skupnosti in celotno vrednost vseh storitev znotraj Skupnosti, ki jih za osebe, ki imajo identifikacijsko številko DDV, opravijo vsi dobavitelji, identificirani za DDV v državi članici, ki posreduje informacije.“;
in Article 24, the first paragraph shall be replaced by the following:
v členu 24 se prvi odstavek nadomesti z naslednjim:
‘On the basis of the data stored in accordance with Article 22 and solely in order to prevent a breach of VAT legislation, the competent authority of a Member State shall, wherever it considers it necessary for the control of intra-Community acquisitions of goods or intra-Community supplies of services taxable in its territory, obtain directly and without delay, or have direct access to by electronic means, any of the following information:
„Na podlagi podatkov, shranjenih v skladu s členom 22, in izključno zaradi preprečevanja kršitve zakonodaje o DDV, pristojni organ države članice, kadar meni, da je to potrebno za kontrolo pridobitev blaga znotraj Skupnosti ali opravljenih storitev znotraj Skupnosti, obdavčljivih na njegovem ozemlju, pridobi neposredno in brez odlašanja ali ima z elektronskimi sredstvi neposreden dostop do katerih koli naslednjih informacij:
the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point 2 of the first paragraph of Article 23;
identifikacijske številke za DDV oseb, ki so opravile dobave blaga in storitve iz točke 2 prvega odstavka člena 23;
the total value of supplies of goods and services from each such person to each person holding a VAT identification number referred to in point 1 of the first paragraph of Article 23.’;
celotne vrednosti takih dobav blaga in storitev s strani vsake take osebe vsaki osebi, ki ima identifikacijsko številko za DDV iz točke 1 prvega odstavka člena 23.“;
Article 27(4) shall be replaced by the following:
člen 27(4) se nadomesti z naslednjim:
The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and, for the period provided for in Article 357 of Directive 2006/112/EC, non-established taxable persons supplying electronically supplied services, in particular those referred to in Annex II of that Directive, are allowed to obtain confirmation of the validity of the VAT identification number of any specified person.
Pristojni organi vsake države članice zagotovijo, da osebe, ki sodelujejo pri dobavi blaga ali opravljanju storitev znotraj Skupnosti, ter za obdobje, opredeljeno v členu 357 Direktive 2006/112/ES, tudi davčni zavezanci, ki nimajo sedeža, in ki opravljajo elektronsko opravljene storitve, še zlasti tiste iz Priloge II navedene direktive, lahko dobijo potrditev veljavnosti identifikacijske številke za DDV katerekoli določene osebe.
During the period provided for in Article 357 of Directive 2006/112/EC, the Member States shall provide such confirmation by electronic means in accordance with the procedure referred to in Article 44(2) of this Regulation.’;
Za obdobje, opredeljeno v členu 357 Direktive 2006/112/ES, države članice zlasti zagotovijo tako potrditev z elektronskimi sredstvi v skladu s postopkom iz člena 44(2) te uredbe.“;
the heading of Chapter VI shall be replaced by the following:
naslov poglavja VI se nadomesti z naslednjim:
‘PROVISIONS CONCERNING THE SPECIAL SCHEME IN CHAPTER 6 OF TITLE XII OF DIRECTIVE 2006/112/EC’;
„DOLOČBE V ZVEZI S POSEBNO UREDITVIJO V POGLAVJU 6 NASLOVA XII DIREKTIVE 2006/112/ES“;
Article 28 shall be replaced by the following:
člen 28 se nadomesti z:
The following provisions shall apply concerning the special scheme provided for in Chapter 6 of Title XII of Directive 2006/112/EC.
Za posebno ureditev, opredeljeno v poglavju 6 naslova XII Direktive 2006/112/ES, se uporabljajo naslednje določbe.
The definitions contained in Article 358 of that Directive shall also apply for the purpose of this Chapter.’;
Opredelitve pojmov iz člena 358 navedene direktive se uporabljajo tudi za namene tega poglavja.“;
Article 29(1) shall be replaced by the following:
člen 29(1) se nadomesti z:
The information provided by the taxable person not established in the Community to the Member State of identification when his activities commence pursuant to Article 361 of Directive 2006/112/EC shall be submitted in an electronic manner.
Informacije, ki jih davčni zavezanec, ki nima sedeža v Skupnosti, v skladu s členom 361 Direktive 2006/112/ES posreduje državi članici identifikacije ob začetku svojih dejavnosti, se predložijo v elektronski obliki.
The technical details, including a common electronic message, shall be determined in accordance with the procedure provided for in Article 44(2) of this Regulation.’;
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, se določijo v skladu s postopkom, opredeljenim v členu 44(2) te uredbe.“;
in Article 30, the first paragraph shall be replaced by the following:
v členu 30 se prvi odstavek nadomesti z:
‘The return with the details set out in Article 365 of Directive 2006/112/EC is to be submitted in an electronic manner.
„Obračun s podatki, navedenimi v členu 365 Direktive 2006/112/ES, je treba predložiti v elektronski obliki.
The provisions in Article 22 of this Regulation shall apply also to information collected by the Member State of identification in accordance with Articles 360, 361, 364 and 365 of Directive 2006/112/EC.’;
Določbe člena 22 te uredbe se uporabljajo tudi za informacije, ki jih država članica identifikacije zbere v skladu s členi 360, 361, 364 in 365 Direktive 2006/112/ES.“;
Article 34 shall be replaced by the following:
člen 34 se nadomesti z:
Articles 28 to 33 of this Regulation shall apply for the period provided for in Article 357 of Directive 2006/112/EC.’;
Členi 28 do 33 te uredbe se uporabljajo za obdobje, opredeljeno v členu 357 Direktive 2006/112/ES.“;
the following Chapter VIa shall be inserted:
vstavi se poglavje VIa:
‘CHAPTER VIa
„POGLAVJE VIa
PROVISIONS CONCERNING THE EXCHANGE AND CONSERVATION OF INFORMATION IN THE CONTEXT OF THE PROCEDURE PROVIDED FOR IN DIRECTIVE 2008/9/EC
DOLOČBE O IZMENJAVI IN HRANJENJU INFORMACIJ V OKVIRU POSTOPKA IZ DIREKTIVE 2008/9/ES;
Where the competent authority of the Member State of establishment receives an application for refund of value added tax under Article 5 of 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 and Article 18 of that Directive is not applicable, it shall, within 15 calendar days of its receipt and by electronic means, forward the application to the competent authorities of each Member State of refund concerned with confirmation that the applicant as defined in Article 2(5) of Directive 2008/9/EC is a taxable person for the purposes of value added tax and that the identification or registration number given by this person is valid for the refund period.
Če pristojni organ države članice, kjer ima vlagatelj sedež, prejme zahtevek za vračilo davka na dodano vrednost v skladu s členom 5 Direktive 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenega v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici in če se člen 18 navedene direktive ne uporablja, ga v roku 15 koledarskih dni od prejema v elektronski obliki posreduje pristojnim organom vsake zadevne države članice vračila, s čimer potrdi, da je vlagatelj, kakor je opredeljen v točki 5 člena 2 Direktive 2008/9/ES, davčni zavezanec za namene davka na dodano vrednost in da je identifikacijska ali registracijska številka, ki jo je navedla ta oseba, veljavna za obdobje vračila.
The competent authorities of each Member State of refund shall notify by electronic means the competent authorities of the other Member States of any information required by them under Article 9(2) of Directive 2008/9/EC.
Pristojni organi vsake države članice vračila v elektronski obliki sporočijo pristojnim organom drugih držav članic vse informacije, ki jih ti zahtevajo na podlagi člena 9(2) Direktive 2008/9/ES.
The technical details, including a common electronic message by which this information is to be transmitted, shall be determined in accordance with the procedure provided for in Article 44(2) of this Regulation.
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, s katerim se te informacije posredujejo, se določijo v skladu s postopkom iz člena 44(2) te uredbe.
The competent authorities of each Member State of refund shall notify by electronic means the competent authorities of the other Member States if they want to make use of the option to require the applicant to provide the description of business activity by harmonised codes as referred to in Article 11 of Directive 2008/9/EC.
Pristojni organi vsake države članice vračila obvestijo z elektronskimi sredstvi pristojne organe drugih držav članic, če želijo uporabiti možnost iz člena 11 Direktive 2008/9/ES, da od vlagatelja zahtevajo, naj predloži opis svoje poslovne dejavnosti z usklajenimi oznakami.
The harmonised codes referred to in the first subparagraph shall be determined in accordance with the procedure provided for in Article 44(2) of this Regulation on the basis of the NACE classification established by Regulation (EEC) No 3037/90.
Usklajene oznake iz prvega pododstavka se opredelijo v skladu s postopkom iz člena 44(2) te uredbe na podlagi klasifikacije NACE, določene v Uredbi Sveta (EGS) št. 3037/90.
in Article 39, the first paragraph shall be replaced by the following:
v členu 39 se prvi odstavek nadomesti z:
‘For the period provided for in Article 357 of Directive 2006/112/EC, the Commission and the Member States shall ensure that such existing or new communication and information exchange systems which are necessary to provide for the exchanges of information described in Articles 29 and 30 of this Regulation are operational.
„Za obdobje, opredeljeno v členu 357 Direktive 2006/112/ES, Komisija in države članice zagotovijo, da so obstoječi ali novi sistemi sporočanja in izmenjave informacij, ki so potrebni za izmenjave informacij iz členov 29 in 30 te uredbe, pripravljeni za izvajanje.
The Commission will be responsible for whatever development of the common communication network/common system interface (CCN/CSI) is necessary to permit the exchange of this information between Member States.
Komisija bo odgovorna za razvoj skupnega komunikacijskega omrežja/skupnega sistemskega vmesnika (CCN/CSI), ki je potreben, da se omogoči izmenjava teh informacij med državami članicami.
Member States will be responsible for whatever development of their systems is necessary to permit this information to be exchanged using the CCN/CSI.’.
Države članice so odgovorne za nadaljnji razvoj svojih sistemov, če je to potrebno za izmenjavo teh informacij z uporabo CCN/CSI.“
From 1 January 2015, Regulation (EC) No 1798/2003 is hereby amended as follows:
Od 1. januarja 2015 se Uredba (ES) št. 1798/2003 spremeni kakor sledi:
‘This Regulation also lays down rules and procedures for the exchange by electronic means of value added tax information on services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC and also for any subsequent exchange of information and, as far as services covered by those special schemes are concerned, for the transfer of money between Member States' competent authorities.’;
„Ta uredba določa tudi pravila in postopke za elektronsko izmenjavo informacij o davku na dodano vrednost na storitve v skladu s posebno ureditvijo na podlagi poglavja 6 naslova XII Direktive 2006/112/ES ter za kakršno koli naknadno izmenjavo informacij in – če gre za storitve v okviru te posebne ureditve – za prenos denarja med pristojnimi organi držav članic.“;
in Article 2, the sole paragraph shall be numbered ‘1’ and the following paragraph shall be added:
v členu 2 se edini odstavek oštevilči z „1“ in doda se nov odstavek:
The definitions contained in Articles 358, 358a and 369a of Directive 2006/112/EC shall also apply for the purposes of this Regulation.’;
Opredelitve pojmov iz členov 358, 358a in 369a Direktive 2006/112/ES se uporabljajo tudi za namene te uredbe.“;
in Article 5, paragraph 3 shall be replaced by the following:
odstavek 3 člena 5 se nadomesti z:
The request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry.
Zahtevek iz odstavka 1 lahko vsebuje obrazložen zahtevek za posebno uradno preiskavo.
If the Member State takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če država članica zavzame stališče, da uradna preiskava ni potrebna, takoj obvesti organ prosilca o razlogih za tako stališče.
Notwithstanding the first subparagraph and without prejudice to Article 40 of this Regulation, an enquiry into the amounts declared by a taxable person in connection with the supply of telecommunications services, broadcasting services and electronically supplied services which are taxable in the Member State in which the requesting authority is situated and for which the taxable person makes use or opts not to make use of the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, may only be refused by the requested authority if information on the same taxable person obtained in an administrative enquiry held less than two years previously, has already been supplied to the requesting authority.
Ne glede na prvi pododstavek in brez poseganja v člen 40 te uredbe, lahko zaprošeni organ izvedbo preiskave o zneskih, ki jih je davčni zavezanec prijavil v zvezi z opravljanjem telekomunikacijskih storitev, storitev oddajanja in elektronsko opravljenih storitev, ki so obdavčljive v državi članici, v kateri ima organ prosilec sedež, in za katere davčni zavezanec uporablja posebno ureditev iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES, ali pa se odloči, da te posebne ureditve ne bo uporabljal, zavrne le, če so bile informacije o istemu davčnemu zavezancu, pridobljene v uradni preiskavi, izvedeni pred manj kot dvema letoma, že predložene organu prosilcu.
However, with respect to the requests referred to in the second subparagraph made by the requesting authority and assessed by the requested authority in conformity with a Statement of Best Practices concerning the interaction of this paragraph and Article 40(1) to be adopted in accordance with the procedure referred to in Article 44(2), a Member State which refuses to hold an administrative enquiry on the basis of Article 40 shall provide to the requesting authority the dates and values of any relevant supplies made over the last two years by the taxable person in the Member State of the requesting authority.’;
Kar pa zadeva zahtevke iz drugega pododstavka, ki jih predloži organ prosilec in ki jih oceni zaprošeni organ v skladu z izjavo o najboljših praksah v zvezi z medsebojnim vplivom tega odstavka in člena 40(1), ki se sprejme v skladu s postopkom iz člena 44(2), država članica, ki odkloni izvedbo uradne preiskave na podlagi člena 40, organu prosilca predloži datume in vrednosti vseh zadevnih storitev, ki jih je davčni zavezanec opravil v zadnjih dveh letih v državi članici organa prosilca.“;
in Article 17, the following paragraph shall be added:
v členu 17 se doda naslednji odstavek:
‘For the purposes of the first paragraph, each Member State of establishment shall cooperate with each Member State of consumption so as to make it possible to ascertain whether the taxable persons established on its territory declare and pay correctly the VAT due with regard to telecommunications services, broadcasting services and electronically supplied services for which the taxable person makes use or opts not to make use of the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC.
„Za namene prvega odstavka vsaka država članica identifikacije sodeluje z vsako državo članico potrošnje, da bi lahko tako preverila, ali davčni zavezanci s sedežem na njenem ozemlju prijavijo in pravilno plačujejo DDV, ki ga je treba plačati za telekomunikacijske storitve, storitve oddajanja in elektronsko opravljene storitve, za katere davčni zavezanec uporablja posebno ureditev iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES, ali pa se odloči, da te posebne ureditve ne bo uporabljal.
The Member State of establishment shall inform the Member State of consumption of any discrepancies of which it becomes aware.’;
Država članica sedeža obvesti državo članico potrošnje o vseh ugotovljenih nedoslednostih.“;
in Article 18, the second paragraph shall be replaced by the following:
v členu 18 se drugi odstavek nadomesti z: