natgillin/translations-raw huggingface dataset:
goods of every description sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to State organisations or other charitable or philanthropic organisations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons;
vsakovrstno blago, ki ga brezplačno pošlje oseba ali organizacija s sedežem zunaj Skupnosti, in pošiljatelj nima nobenih komercialnih namenov, državnim organizacijam ali drugim dobrodelnim ali človekoljubnim organizacijam, ki jih potrdijo pristojni organi, ki se uporabljajo za zbiranje denarja na občasnih dobrodelnih prireditvah za pomoč osebam potrebnim pomoči;
equipment and office materials sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to charitable or philanthropic organisations approved by the competent authorities, to be used solely for the purpose of meeting their operating needs or carrying out their stated charitable or philanthropic aims.
oprema in pisarniški material, ki ga brezplačno pošlje oseba ali organizacija s sedežem v državi zunaj Skupnosti in pošiljatelj nima nobenih komercialnih namenov, dobrodelnim ali človekoljubnim organizacijam, ki jih potrdijo pristojni organi, in je namenjen izključno za potrebe njihovega delovanja ali izvajanju navedenih dobrodelnih ali človekoljubnih ciljev.
For the purposes of paragraph 1(a) ‘basic necessities’ means those goods required to meet the immediate needs of human beings, such as food, medicine, clothing and bed-clothes.
V točki (a) odstavka 1 „osnovne potrebščine“ pomeni blago, ki je potrebno za zadovoljevanje nujnih potreb ljudi, npr. hrana, zdravila, oblačila in posteljnina.
coffee and tea;
kave in čaja;
motor vehicles other than ambulances.
motornih vozil, razen reševalnih vozil.
Exemption shall be granted only to organisations accounting procedures of which enable the competent authorities to supervise their operations and which offer all the guarantees considered necessary.
Oprostitev se odobri samo organizacijam, katerih računovodski postopki omogočajo pristojnim organom nadzor nad njihovim delovanjem in ki nudijo vsa potrebna jamstva.
The organisation entitled to exemption may not lend, hire out or transfer, whether for a consideration or free of charge, the goods referred to in Article 43 for purposes other than those laid down in Article 43(1)(a) and (b), unless the competent authorities have been informed thereof in advance.
Organizacije, ki so upravičene do oprostitve, oproščenega blaga iz člena 43 ne smejo posojati, oddati v najem ali prenesti, za plačilo ali brezplačno, za namene, ki niso predpisani v odstavku 1, točkah (a) in (b), razen če o tem vnaprej ne obvestijo pristojnih organov.
Should goods and equipment be lent, hired out or transferred to an organisation entitled to benefit from exemption pursuant to Articles 43 and 45, the exemption shall continue to be granted provided that the latter uses the goods and equipment for purposes which confer the right to such exemption.
Če se blago ali oprema posodi, odda v najem ali prenese na organizacijo, ki je upravičena do ugodnosti oprostitve v skladu s členoma 43 in 45, je oprostitev odobrena še naprej pod pogojem, da organizacija uporablja zadevno blago in opremo za namene, zaradi katerih ima pravico do take oprostitve.
In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and equipment and the value ascertained or accepted on that date by the competent authorities.
V drugih primerih je za posojanje, oddajo v najem ali prenos potrebno predhodno plačilo DDV po stopnji, ki velja na datum takega posojanja, oddaje v najem ali prenosa, na osnovi vrste blaga in opreme ter vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Organisations referred to in Article 43 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use goods and equipment exempt on admission for purposes other than those provided for by that Article, shall so inform the competent authorities.
Organizacije iz člena 43, ki ne izpolnjujejo več pogojev, zaradi katerih so upravičene do oprostitev, ali ki predlagajo, da bi blago in opremo, ki je bila oproščena ob vnosu, uporabile za druge namene, kot so predpisani v tem členu, o tem obvestijo pristojne organe.
Goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to exemption shall be liable to the relevant import VAT at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and equipment and the value as ascertained or accepted on that date by the competent authorities.
Organizacije so glede blaga, ki ostaja v njihovi posesti potem, ko ne izpolnjujejo več pogojev, zaradi katerih so upravičene do oprostitev, zavezane za plačilo pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko navedeni pogoji niso več izpolnjeni, na osnovi vrste blaga in opreme ter vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Goods used by the organisation benefiting from the exemption for purposes other than those provided for in Article 43 shall be liable to the relevant import VAT at the rate applying on the date on which they are put to another use on the basis of the type of goods and equipment and the value as ascertained on that date by the competent authorities.
Organizacija je za oproščeno blago, ki ga uporablja za namene, ki niso predvideni v členu 43, zavezana za plačilo pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko se blago začne uporabljati za druge namene, na osnovi vrste blaga in opreme ter vrednosti, ki jo na ta datum določijo pristojni organi.
Articles imported for the benefit of handicapped persons
Predmeti, ki so uvoženi za korist invalidov
Articles specially designed for the education, employment or social advancement of blind or other physically or mentally handicapped persons shall be exempt on admission where:
Predmeti, ki so posebej oblikovani za izobraževanje, zaposlitev ali družbeni napredek slepih ali drugih telesno ali duševno prizadetih oseb, so ob vnosu oproščeni, če:
they are imported by institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons and are authorised by the competent authorities of the Member States to receive such articles exempt from tax; and
jih uvozijo ustanove ali organizacije, ki se ukvarjajo pretežno z izobraževanjem ali nudenjem pomoči invalidom in imajo pooblastilo pristojnih organov držav članic, da sprejemajo take predmete oproščene davka, in
they are donated to such institutions or organisations free of charge and with no commercial intent on the part of the donor.
jih take ustanove ali organizacije dobijo brezplačno in donator nima pri tem nobenega komercialnega interesa.
Exemption shall apply to specific spare parts, components or accessories specifically for the articles in question and to the tools to be used for the maintenance, checking, calibration and repair of the said articles, provided that such spare parts, components, accessories or tools are imported at the same time as the said articles or, if imported subsequently, that they can be identified as being intended for articles previously exempt on admission or which would be eligible to be so exempt at the time when such entry is requested for the specific spare parts, components or accessories and tools in question.
Oprostitev velja za posebne rezerve dele, sestavne dele ali dodatke, posebej za zadevne predmete in za orodje, ki se uporablja za vzdrževanje, preverjanje, umerjanje in popravilo navedenih predmetov, pod pogojem, da so taki rezervni deli, sestavni deli, dodatki ali orodja uvoženi istočasno kot navedeni predmeti, če pa so uvoženi naknadno, pa tako, da se lahko ugotovi, da so namenjeni za predmete, ki so bili prej ob vnosu oproščeni ali ki bi bili upravičeni do take oprostitve v času vložitve prošnje za tak vnos za posebne rezervne dele, sestavne dele ali dodatke in orodja.
Articles exempt on admission may not be used for purposes other than the education, employment or social advancement of blind or other handicapped persons.
Predmeti, ki so oproščeni ob vnosu, se ne smejo uporabljati za druge namene, razen za izobraževanje, zaposlitev ali družbeni napredek slepih ali drugih prizadetih oseb.
Goods exempt on admission may be lent, hired out or transferred, whether for a consideration or free of charge, by the beneficiary institutions or organisations on a non-profit-making basis to the persons referred to in Article 48 with whom they are concerned, without payment of VAT on importation.
Blago, ki je oproščeno ob vnosu, lahko ustanove upravičenke ali organizacije na nepridobitni osnovi posodijo, oddajo ali prenesejo, za plačilo ali brezplačno, osebam iz člena 48, s katerimi se ukvarjajo, brez plačila DDV ob uvozu.
No loan, hiring out or transfer may be effected under conditions other than those provided for in paragraph 1 unless the competent authorities have first been informed.
Posojanje, oddaja v najem ali prenos ne sme potekati v pogojih, ki so drugačni od pogojev, predvidenih v odstavku 1, razen če o tem niso najprej obveščeni pristojni organi.
Should an article be lent, hired out or transferred to an institution or organisation itself entitled to benefit from this exemption, the exemption shall continue to be granted, provided the latter uses the article for purposes which confer the right to such exemption.
Če se predmet posodi, odda v najem ali prenese na ustanovo ali organizacijo, ki je sama upravičena do ugodnosti oprostitve, je oprostitev odobrena še naprej, pod pogojem, da organizacija uporablja predmete za namene, zaradi katerih ima pravico do take oprostitve.
In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
V drugih primerih je za posojanje, oddajo v najem ali prenos potrebno predhodno plačilo DDV po stopnji, ki velja na datum takega posojanja, oddaje v najem ali prenosa, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Institutions or organisations referred to in Article 48 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use articles exempt on admission for purposes other than those provided for by that Article shall so inform the competent authorities.
Ustanove ali organizacije iz člena 48, ki ne izpolnjujejo več pogojev, zaradi katerih so upravičene do oprostitev, ali ki predlagajo, da bi predmete, ki so bili oproščeni ob vnosu, uporabile za druge namene, kot so predpisani v navedenem členu, o tem obvestijo pristojne organe.
Articles remaining in the possession of institutions or organisations which cease to fulfil the conditions giving entitlement to exemption shall be liable to the relevant import VAT at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
Ustanove ali organizacije, ki ne izpolnjujejo več pogojev, zaradi katerih so upravičene do oprostitev, so za predmete, ki ostajajo v njihovi posesti, zavezane za plačilo pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko pogoji niso več izpolnjeni, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Articles used by the institution or organisation benefiting from the exemption for purposes other than those provided for in Article 48 shall be liable to the relevant import VAT at the rate applying on the date on which they are put to another use on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
Ustanova ali organizacija je za oproščene predmete, ki jih uporablja v namene, ki niso predvideni v členu 48, zavezana za plačilo pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko se stvari začnejo uporabljati za druge namene, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Goods imported for the benefit of disaster victims
Predmeti, ki so uvoženi za korist žrtev elementarnih nesreč
Subject to Articles 52 to 57 goods imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities shall be exempt on admission where they are intended:
Ob upoštevanju členov 52 do 57 je blago, ki ga uvozijo državne organizacije ali druge dobrodelne ali človekoljubne organizacije, ki jih potrdijo pristojni organi, oproščeno ob vnosu, če je namenjeno:
for distribution free of charge to victims of disasters affecting the territory of one or more Member States; or
za brezplačno razdeljevanje žrtvam elementarnih nesreč, ki prizadejo ozemlje ene ali več držav članic, ali
to be made available free of charge to the victims of such disasters, while remaining the property of the organisations in question.
so dane na razpolago brezplačno žrtvam takih elementarnih nesreč, medtem ko ostajajo lastnina zadevnih organizacij.
Goods imported by disaster-relief agencies in order to meet their needs during the period of their activity shall also benefit upon admission from the exemption under the same conditions.
Agencije za pomoč pri elementarnih nesrečah imajo glede blaga, ki ga uvozijo za zadovoljevanje njihovih potreb v času njihove dejavnosti, pravico do oprostitve pod istimi pogoji.
No exemption shall be granted for materials and equipment intended for rebuilding disaster areas.
Oprostitev se ne odobri za material in opremo, ki sta namenjena za ponovno izgradnjo področij, ki jih je prizadela elementarna nesreča.
Granting of the exemption shall be subject to a decision by the Commission, acting at the request of the Member State or States concerned in accordance with an emergency procedure entailing the consultation of the other Member States.
Oprostitev se odobri na podlagi odločbe Komisije, ki deluje na zahtevo zadevne države članice ali držav članic v skladu s hitrim postopkom, ki vključuje posvetovanje z drugimi državami članicami.
This decision shall, where necessary, lay down the scope and the conditions of the exemption.
Ta odločba Komisije po potrebi predpisuje področje uporabe in pogoje oprostitve.
Pending notification of the Commission’s decision, Member States affected by a disaster may authorise the suspension of any import VAT chargeable on goods imported for the purposes described in Article 51, subject to an undertaking by the importing organisation to pay such tax if exemption is not granted.
Do uradnega obvestila o odločbi Komisije lahko države članice, ki jih je prizadela elementarna nesreča, odobrijo začasno odpravo uvoznega DDV, ki se zaračunava na blago, uvoženo za namene, opisane v členu 51, vendar se mora organizacija uvoznica zavezati, da bo tak davek plačala, če oprostitev ne bo odobrena.
Exemption shall be granted only to organisations the accounting procedures of which enable the competent authorities to supervise their operations and which offer all the guarantees considered necessary.
Oprostitev se odobri samo organizacijam, katerih računovodski postopki omogočajo pristojnim organom nadzor nad njihovim delovanjem in ki ponudijo vsa potrebna jamstva.
The organisations benefiting from the exemption may not lend, hire out or transfer, whether for a consideration or free of charge, the goods referred to in the first paragraph of Article 51 under conditions other than those laid down in that Article without prior notification thereof to the competent authorities.
Organizacije, ki so upravičene do oprostitve, blaga iz prvega odstavka člena 51 ne smejo posoditi, oddati v najem ali prenesti, za plačilo ali brezplačno, pod pogoji, ki niso predpisani v tem členu, če o tem vnaprej ne obvestijo pristojnih organov.
Should goods be lent, hired out or transferred to an organisation itself entitled to benefit from exemption pursuant to Article 51, the exemption shall continue to be granted, provided the latter uses the goods for purposes which confer the right to such exemption.
Če se blago posodi, odda v najem ali prenese na organizacijo, ki je sama upravičena do ugodnosti oprostitve v skladu s členom 51, je oprostitev odobrena še naprej pod pogojem, da organizacija uporablja zadevno blago za namene, zaradi katerih ima pravico do take oprostitve.
The goods referred to in point (b) of the first paragraph of Article 51, after they cease to be used by disaster victims, may not be lent, hired out or transferred, whether for a consideration or free of charge, unless the competent authorities are notified in advance.
Blaga iz točke (b) prvega odstavka člena 51 se potem, ko ga ne uporabljajo več žrtve elementarnih nesreč, ne sme posojati, dati v najem ali prenesti, za plačilo ali brezplačno, če pristojni organi niso o tem vnaprej obveščeni.
Should goods be lent, hired out or transferred to an organisation itself entitled to benefit from exemption pursuant to Article 51 or, if appropriate, to an organisation entitled to benefit from exemption pursuant to Article 43(1)(a), the exemption shall continue to be granted, provided such organisations use the goods concerned for purposes which confer the right to such exemption.
Če se blago posodi, odda v najem ali prenese na organizacijo, ki je sama upravičena do ugodnosti oprostitve v skladu s členom 51, ali, če je ustrezno, na organizacijo, ki je upravičena do oprostitve v skladu s členom 43(1)(a), je oprostitev odobrena še naprej, pod pogojem, da organizacija uporablja blago za namene, zaradi katerih ima pravico do take oprostitve.
Organisations referred to in Article 51 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use the goods exempt on admission for purposes other than those provided for by that Article shall so inform the competent authorities.
Organizacije iz člena 51, ki ne izpolnjujejo več pogojev, zaradi katerih so upravičene do oprostitev, ali ki predlagajo, da bi blago, ki je bilo oproščeno ob vnosu, uporabile za druge namene, kot so predpisani v navedenem členu, o tem obvestijo pristojne organe.
In the case of goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to exemption, when these are transferred to an organisation itself entitled to benefit from exemption pursuant to this Chapter or, if appropriate, to an organisation entitled to benefit from exemption pursuant to Article 43, the exemption shall continue to be granted, provided the organisation uses the goods in question for purposes which confer the right to such exemptions.
V primeru, da blago ostane v lasti organizacij, ki ne izpolnjujejo več pogojev, zaradi katerih so bile upravičene do oprostitve, ko se prenese na organizacijo, ki je sama upravičena do ugodnosti oprostitve v skladu s tem odstavkom, ali, če je ustrezno, na organizacijo, ki je upravičena do oprostitve v skladu s členom 43, je oprostitev odobrena še naprej pod pogojem, da organizacija uporablja zadevno blago za namene, zaradi katerih ima pravico do take oprostitve.
In other cases, the goods shall be liable to the relevant import VAT at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
V ostalih primerih je blago zavezano plačilu pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko pogoji niso več izpolnjeni, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
Goods used by the organisation benefiting from the exemption for purposes other than those provided for in this Chapter shall be liable to the relevant import VAT at the rate applying on the date on which they are put to another use, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.
Organizacija, za katero velja oprostitev, ki blago uporablja za namene, ki niso predvideni v tem poglavju, je zavezana plačilu pripadajočega uvoznega DDV po stopnji, ki velja na datum, ko se blago začne uporabljati za druge namene, na osnovi vrste blaga in vrednosti, ki jo na ta datum določijo ali sprejmejo pristojni organi.
IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
UVOZ V OKVIRU NEKATERIH VIDIKOV MEDNARODNIH ODNOSOV
Honorary decorations or awards
Častna odlikovanja ali nagrade
On production of satisfactory evidence to the competent authorities by the persons concerned, and provided the operations involved are not in any way of a commercial character, exemption shall be granted in respect of:
Če zadevne osebe pristojnim organom predložijo zadosten dokaz in pod pogojem, da vključene dejavnosti na noben način nimajo komercialnega značaja, se oprostitev odobri v zvezi z:
decorations conferred by the government of a third country on persons whose normal place of residence is in the Community;
častnimi odlikovanji, ki jih osebam z običajnim prebivališčem v Skupnosti podeli vlada tretje države;
cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country or third territory to persons having their normal place of residence in the Community as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or in recognition of merit at a particular event, are imported by such persons themselves;
pokali, medaljami in podobnimi stvarmi, ki so v bistvu simbolične narave, ki so bile podeljene v tretji državi ali ozemlju, osebam, ki imajo svoje običajno prebivališče v Skupnosti, kot nagrada za njihove dejavnosti na področjih, kot je umetnost, znanost, šport ali javna storitev ali kot priznanje zaslug pri nekem dogodku, ki jih take osebe same uvozijo;
cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented on the territory of the Community for the same purposes as those referred to in point (b);
pokali, medaljami in podobnimi stvarmi, ki so v bistvu simbolične narave, ki jih brezplačno dajo organi ali osebe s sedežem v tretji državi ali ozemlju, da se izročijo v Skupnosti za iste namene, kot so navedeni v točki (b);
awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in a third country or third territory, at business conferences or similar international events; their nature, unitary value or other features, must not be such as might indicate that they are intended for commercial purposes.
nagradami, trofejami in spominki simbolne narave in omejene vrednosti, ki so namenjene za brezplačno razdeljevanje osebam z običajnim prebivališčem v tretji državi ali ozemlju, na poslovnih konferencah in podobnih mednarodnih prireditvah; njihova narava, enotna vrednost ali druge značilnosti ne smejo biti take, da bi lahko nakazovale, do so za poslovne namene.
Presents received in the context of international relations
Darila, ki so prejeta v okviru mednarodnih odnosov
Without prejudice, where relevant, to the provisions applicable to the international movement of travellers, and subject to Articles 60 and 61, exemption shall be granted in respect of goods:
Kjer je to ustrezno, brez poseganja v določbe, ki veljajo za mednarodni pretok potnikov, in ob upoštevanju členov 60 in 61, se oprostitev odobri v zvezi z naslednjim blagom:
imported by persons who have paid an official visit in a third country or third territory and who have received such goods on that occasion as gifts from the host authorities;
ki ga uvozijo osebe, ki so bile na uradnem obisku v tretji državi ali ozemlju in ki so ob tej priložnosti prejele tako blago kot darilo od organov gostiteljev;