natgillin/translations-raw huggingface dataset:
It enables such taxable persons to apply a simple rule based on the date of payment for their input and output transactions, to determine at what point they must exercise their right to deduct VAT and pay the tax to the revenue authorities.
Tem davčnim zavezancem omogoča, da uporabijo enostavno pravilo na podlagi datuma plačila svojih vstopnih stroškov in izstopnih transakcij za določitev trenutka, v katerem bodo ustrezno uveljavili pravico do odbitka in plačali davek davčnim organom.
This scheme thus constitutes for those taxable persons a simplification measure which can, furthermore, create a cash-flow advantage for them.
Ta ureditev za te davčne zavezance pomeni ukrep poenostavitve, ki jim poleg tega lahko zagotavlja prednosti na področju denarnega toka.
On 28 January 2009, the Commission presented a directive aimed at amending Directive 2006/112/EC as regards the rules on invoicing and enabling the Member States to postpone the right to deduct VAT arising until it has been paid to the supplier in respect of taxable persons with an annual turnover not exceeding a ceiling, which could be fixed by Member States at up to EUR 2000000, and accordingly entitled to use an optional scheme under which the VAT to which their transactions are liable does not become chargeable until they have received the payment.
Komisija je 28. januarja 2009 predlagala direktivo z namenom spremeniti Direktivo 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi s pravili glede izdajanja računov in s tem državam članicam omogočila tudi odložitev nastanka pravice do odbitka DDV, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev, in sicer za davčne zavezance, katerih letni promet ne presega praga, ki ga lahko določijo države članice do 2000000 EUR, in ki so zato upravičeni do izbirne ureditve, po kateri obveznost obračuna DDV na njihove transakcije nastane šele ob prejemu plačila.
The special derogating measure does not affect the amount of VAT revenue collected by Sweden or the United Kingdom at the final consumption stage and has no impact on the European Union’s own resources accruing from VAT,
Posebni ukrep odstopanja, za katerega sta zaprosila, ne vpliva na znesek prihodkov iz DDV, ki ga pobereta Švedska in Združeno kraljestvo v fazi končne porabe, in ne vpliva na lastna sredstva Unije, pridobljena iz DDV –
By way of derogation from Article 167 of Directive 2006/112/EC, Sweden and the United Kingdom are authorised to postpone the right of deduction of value added tax (VAT) in respect of taxable persons, as defined in the second paragraph, until it has been paid to the supplier of goods or of services.
Z odstopanjem od člena 167 Direktive 2006/112/ES sta Švedska in Združeno kraljestvo upravičena, da odložita nastanek pravice do odbitka davka na dodano vrednost (DDV) za davčne zavezance iz drugega pododstavka, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev.
The taxable persons concerned must have opted for a scheme under which the VAT on their supplies of goods and of services becomes chargeable on receipt of the payment.
Zadevni davčni zavezanci se morajo odločiti za ureditev, po kateri obveznost obračuna DDV na njihove dobave blaga in opravljene storitve nastane ob prejemu plačila.
Under the scheme, their annual turnover must not exceed SEK 3000000 for Sweden and GBP 1500000 for the United Kingdom.
Za uvrstitev v to ureditev njihov letni promet ne sme presegati 3000000 SEK, kar velja za Švedsko, in 1500000 GBP za Združeno kraljestvo.
This Decision shall apply from 1 January 2010 until the date of entry into force of a directive authorising the Member States to postpone the right of deduction of VAT until it has been paid to the supplier of goods or of services in respect of taxable persons whose annual turnover does not exceed a certain ceiling and who therefore benefit from an optional scheme according to which the tax on their supplies of goods and of services becomes chargeable when they have received the payment.
Ta odločba se uporablja od 1. januarja 2010 do začetka veljavnosti določb direktive o dovoljenju državam članicam, da odložijo nastanek pravice do odbitka DDV, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev, za davčne zavezance, katerih letni promet ne presega določenega praga in ki so tako upravičeni do izbirne ureditve, po kateri obveznost obračuna davka na njihove dobave blaga in opravljene storitve nastane ob prejemu plačila.
In any event, this Decision shall apply until 31 December 2012 at the latest.
V vsakem primeru se ta odločba uporablja najpozneje do 31. decembra 2012.
This Decision is addressed to the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Ta odločba je naslovljena na Kraljevino Švedsko in Združeno kraljestvo Velika Britanija in Severna Irska.
OJ L 57, 24.2.2007, p. 12.
UL L 57, 24.2.2007, str. 12.
authorising the Republic of Slovenia to apply a measure derogating from Article 167 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Republiki Sloveniji, da uporabi odstopanje od člena 167 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Having regard to Directive 2006/112/EC [1], and in particular Article 395(1) thereof,
ob upoštevanju Direktive 2006/112/ES [1] in zlasti člena 395(1) Direktive,
The Republic of Slovenia (hereinafter Slovenia) was authorised by Council Decision 2007/133/EC [2], by derogation from Article 167 of Directive 2006/112/EC, to postpone the right of deduction of value added tax (VAT) until it has been paid to the supplier of goods or of services, in respect of taxable persons applying an optional scheme under which, in accordance with Article 66(b) of that Directive, VAT on their supplies of goods and of services becomes chargeable on receipt of payment (referred to as the cash accounting scheme).
Republiki Sloveniji (v nadaljnjem besedilu: Slovenija) je z Odločbo Sveta 2007/133/ES [2], z odstopanjem od člena 167 Direktive 2006/112/ES dovoljeno, da odloži nastanek pravice do odbitka davka na dodano vrednost (DDV), dokler se ta ne plača dobavitelju blaga ali ponudniku storitev, za davčne zavezance, ki uporabljajo izbirno ureditev, tako imenovano po plačani realizaciji, po kateri v skladu s členom 66(b) navedene direktive, obveznost obračuna DDV na njihove dobave blaga in opravljene storitve nastane ob prejemu plačila.
In order to qualify for this scheme, their annual turnover must not exceed EUR 208646.
Upravičenci do te ureditve v Sloveniji so tisti, katerih letni promet ne presega 208646 EUR.
Slovenia requested authorisation to extend this special derogating measure by letters registered by the Commission’s Secretariat-General on 23 and 31 July 2009.
Slovenija je za podaljšanje tega posebnega odstopanja zaprosila z dopisi, ki jih je Generalni sekretariat Komisije prejel 23. ter 31. julija 2009.
Slovenia also asked to raise the annual turnover ceiling for the scheme to EUR 400000.
Slovenija je poleg tega zaprosila, da bi lahko povišala zgornjo mejo letnega prometa ureditve na 400000 EUR.
It allows such taxable persons to apply a simple rule based on the date of payment for their input and output transactions, to determine when they must exercise their right to deduct VAT and pay the tax to the revenue authorities.
Tem davčnim zavezancem omogoča, da uporabijo enostaven predpis, po katerem na podlagi datuma plačila svojih vstopnih stroškov in izstopnih transakcij določijo trenutek, v katerem bodo ustrezno uveljavili pravico do odbitka DDV in plačali davek davčnim organom.
This scheme thus constitutes a simplification measure for those taxable persons, which can, furthermore, create a cash-flow advantage for them.
Ta ureditev za te davčne zavezance pomeni ukrep poenostavitve, ki jim poleg tega lahko zagotavlja prednosti na področju denarnega toka.
On 28 January 2009, the Commission presented a directive aimed at amending Directive 2006/112/EC as regards the rules on invoicing and enabling the Member States to postpone the right to deduct VAT arising until it has been paid to the supplier in respect of taxable persons with an annual turnover not exceeding a ceiling, which could be fixed by Member States at up to EUR 2000000, and accordingly entitled to use an optional scheme under which the VAT to which their transactions are liable does not become chargeable until they have received the payment.
Komisija je 28. januarja 2009 predlagala direktivo z namenom spremeniti Direktivo 2006/112/ES v zvezi s pravili glede izdajanja računov in s tem državam članicam omogočila tudi odložitev nastanka pravice do odbitka DDV, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev, in sicer za davčne zavezance, katerih letni promet ne presega zgornje meje, ki jo države članice lahko določijo do 2000000 EUR, in ki so zato upravičeni do izbirne ureditve, po kateri obveznost obračuna DDV na njihove transakcije nastane šele ob prejemu plačila.
The special derogating measure does not affect the amount of VAT revenue collected by Slovenia at the final consumption stage and has no impact on the European Union’s own resources accruing from VAT,
Posebno odstopanje, za katerega je zaprosila, ne vpliva na znesek prihodkov iz DDV, ki ga pobere Slovenija v fazi končne porabe, in ne vpliva na lastna sredstva Unije, pridobljena iz DDV –
By way of derogation from Article 167 of Directive 2006/112/EC, Slovenia is authorised to postpone the right of deduction of value added tax (VAT) in respect of taxable persons, as defined in the second paragraph, until it has been paid to the supplier of goods or of services.
Z odstopanjem od člena 167 Direktive 2006/112/ES je Slovenija upravičena, da odloži nastanek pravice do odbitka davka na dodano vrednost (DDV) za davčne zavezance iz drugega pododstavka, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev.
Under this scheme, their annual turnover must not exceed EUR 400000.
V skladu s to ureditvijo njihov letni promet ne sme preseči 400000 EUR.
This Decision shall apply from 1 January 2010 until the date of entry into force of a directive authorising the Member States to postpone the right of deduction of VAT arising until it has been paid to the supplier of goods or of services in respect of taxable persons whose annual turnover does not exceed a certain ceiling and who therefore benefit from an optional scheme according to which the tax on their supplies of goods and of services becomes chargeable when they have received the payment.
Ta odločba se uporablja od 1. januarja 2010 do začetka veljavnosti določb direktive o dovoljenju državam članicam, da odložijo nastanek pravice do odbitka DDV, dokler se ta ne plača dobavitelju blaga ali ponudniku storitev, za davčne zavezance, katerih letni promet ne presega določene zgornje meje in ki so tako upravičeni do izbirne ureditve, po kateri obveznost obračuna davka na njihove dobave blaga in opravljene storitve nastane ob prejemu plačila.
In accordance with Article 395(2) of Directive 2006/112/EC, by letter of 25 September 2009, the Commission forwarded Slovenia’s request to the other Member States. By letter of 29 September 2009, the Commission informed Slovenia that it had all the information it considered necessary for appraisal of the request.
V skladu s členom 395(2) Direktive 2006/112/ES je Komisija z dopisom 25. septembra 2009 o prošnji Slovenije obvestila druge države članice, z dopisom 29. septembra 2009 pa je Komisija Slovenijo obvestila, da ima na voljo vse informacije, potrebne za oceno prošenj.
amending Decision 2006/325/EC to provide for a procedure for the implementation of Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters
o spremembi Sklepa 2006/325/ES, da se zagotovi postopek za izvajanje člena 5(2) Sporazuma med Evropsko skupnostjo in Kraljevino Dansko o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah
The application of the provisions of Council Regulation (EC) No 44/2001 of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters [2] was extended to Denmark by the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters [3] (hereinafter ‘the Agreement’), concluded by Council Decision 2006/325/EC [4].
Uporaba določb Uredbe Sveta (ES) št. 44/2001 z dne 22. decembra 2000 o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah [2] je bila razširjena na Dansko s Sporazumom med Evropsko skupnostjo in Kraljevino Dansko o pristojnosti in priznavanju ter izvrševanju sodnih odločb v civilnih in gospodarskih zadevah [3] (v nadaljnjem besedilu: Sporazum), sklenjenim s Sklepom Sveta 2006/325/ES [4].
Article 5(2) of the Agreement provides that Denmark will abstain from entering into international agreements which may affect or alter the scope of Regulation (EC) No 44/2001, unless it is done in agreement with the Community and satisfactory arrangements have been made with regard to the relationship between that Agreement and the international agreement in question.
V členu 5(2) Sporazuma je predvideno, da Danska ne bo sklepala mednarodnih sporazumov, ki bi lahko vplivali na področje uporabe Uredbe (ES) št. 44/2001 ali ga spreminjali, razen če Skupnost da za to soglasje in so sklenjeni zadovoljivi dogovori glede razmerja med navedenim sporazumom in zadevnim mednarodnim sporazumom.
Neither the Agreement nor Decision 2006/325/EC stipulates how the Community is to express its agreement to the conclusion by Denmark of the international agreement in question.
Niti sam Sporazum niti Sklep 2006/325/ES ne določata, kako naj Skupnost izrazi soglasje za sklenitev zadevnega mednarodnega sporazuma s strani Danske.
It is therefore necessary to establish a procedure for the implementation of Article 5(2) of the Agreement.
Zato je treba uvesti postopek za izvajanje člena 5(2) Sporazuma.
Such a procedure should ensure that decisions expressing the Community’s agreement can be taken swiftly.
Ta postopek bi moral zagotoviti hitro sprejemanje odločitev, s katerimi se izrazi soglasje Skupnosti.
When informed by Denmark of its intention to enter into an international agreement, the Commission should assess the coherence of that agreement with Regulation (EC) No 44/2001, including Community legislation affecting that Regulation, and set out any arrangements which may be necessary.
Komisija bi morala po tem, ko jo je Danska obvestila, da namerava skleniti mednarodni sporazum, ugotoviti, ali je sporazum skladen z Uredbo (ES) št. 44/2001, vključno z zakonodajo Skupnosti, ki vpliva na navedeno uredbo, in skleniti vse potrebne dogovore.
As the objective is to arrive at a uniform application of the provisions of Regulation (EC) No 44/2001 in all Member States and in Denmark, the Commission should ensure that Denmark does not enter into a specific international agreement if this could affect the conditions on which the Community would itself accede to the agreement in question, or, as the case may be, would authorise the Member States to accede to it in the interest of the Community.
Ker je cilj doseči enotno uporabo določb Uredbe (ES) št. 44/2001 v vseh državah članicah in na Danskem, bi morala Komisija zagotoviti, da Danska ne bo sklenila določenega mednarodnega sporazuma, če bi to lahko vplivalo na pogoje, pod katerimi bi Skupnost sama pristopila k zadevnemu sporazumu oziroma bi države članice pooblastila, naj pristopijo k temu sporazumu v interesu Skupnosti.
If the Community is already party to the agreement in question or if the Community has authorised the Member States to become party thereto in the interest of the Community, the Commission should make an assessment of a more limited nature with the aim of verifying that Denmark proposes to accede to the international agreement on the same conditions as the Community or, as the case may be, the Member States as authorised by the Community.
Če je Skupnost že pogodbenica zadevnega sporazuma ali pa je države članice pooblastila, da postanejo njegove pogodbenice v interesu Skupnosti, bi morala biti ocena, ki jo opravi Komisija, omejena na preveritev, ali namerava Danska k mednarodnemu sporazumu pristopiti pod enakimi pogoji kot Skupnost oziroma države članice, ki jih je za to pooblastila Skupnost.
Decision 2006/325/EC should be amended accordingly in order to provide for such a procedure.
Sklep 2006/325/ES bi bilo treba ustrezno spremeniti, da se omogoči takšen postopek.
In accordance with Article 3 of the Protocol on the position of the United Kingdom and Ireland, annexed to the Treaty on European Union and to the Treaty establishing the European Community, the United Kingdom and Ireland are taking part in the adoption and application of this Decision.
V skladu s členom 3 Protokola o stališču Združenega kraljestva in Irske, ki je priložen Pogodbi o Evropski uniji in Pogodbi o ustanovitvi Evropske skupnosti, Združeno kraljestvo in Irska sodelujeta pri sprejetju in uporabi tega sklepa.
In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and to the Treaty establishing the European Community, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application,
V skladu s členoma 1 in 2 Protokola o stališču Danske, ki je priložen Pogodbi o Evropski uniji in Pogodbi o ustanovitvi Evropske skupnosti, Danska ne sodeluje pri sprejetju tega sklepa, ki zato zanjo ni zavezujoč in se v njej ne uporablja –
The following Articles shall be inserted in Decision 2006/325/EC:
V Sklep 2006/325/ES se vstavita se naslednja člena:
For the purpose of applying Article 5(2) of the Agreement, the Commission shall assess, before taking a decision expressing the Community’s agreement, whether the international agreement envisaged by Denmark would not render the Agreement ineffective and would not undermine the proper functioning of the system established by its rules.
Za namen uporabe člena 5(2) Sporazuma Komisija pred sprejetjem odločitve, s katero se izrazi soglasje Skupnosti, oceni, ali mednarodni sporazum, ki ga namerava skleniti Danska, ne bo povzročil neučinkovitosti Sporazuma in ne bo ogrozil pravilnega delovanja sistema, vzpostavljenega na podlagi njegovih pravil.
The Commission shall take a reasoned decision within 90 days of being informed by Denmark of Denmark’s intention to enter into the international agreement in question.
Komisija v 90 dneh po tem, ko jo je Danska obvestila, da namerava skleniti zadevni mednarodni sporazum, sprejme utemeljeno odločitev.
If the international agreement in question meets the conditions referred to in paragraph 1, the decision by the Commission shall express the Community’s agreement within the meaning of Article 5(2) of the Agreement.
Če zadevni mednarodni sporazum izpolnjuje pogoje iz odstavka 1, je z odločitvijo Komisije izraženo soglasje Skupnosti v smislu člena 5(2) Sporazuma.
The Commission shall inform the Member States of the international agreements which Denmark has been authorised to conclude in accordance with Article 1a.’
Komisija obvesti države članice o mednarodnih sporazumih, za katere je bila Danska pooblaščena, da jih sklene v skladu s členom 1a.“
amending Decision 2006/326/EC to provide for a procedure for the implementation of Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on the service of judicial and extrajudicial documents in civil or commercial matters
o spremembi Sklepa 2006/326/ES, da se zagotovi postopek za izvajanje člena 5(2) Sporazuma med Evropsko skupnostjo in Kraljevino Dansko o vročanju sodnih in zunajsodnih pisanj v civilnih ali gospodarskih zadevah
The application of the provisions of Regulation (EC) No 1393/2007 of the European Parliament and of the Council of 13 November 2007 on the service in the Member States of judicial and extrajudicial documents in civil or commercial matters (service of documents) [2] was extended to Denmark under Article 3(2) of the Agreement between the European Community and the Kingdom of Denmark on the service of judicial and extrajudicial documents in civil or commercial matters [3] (hereinafter the Agreement), concluded by Council Decision 2006/326/EC [4].
Uporaba določb Uredbe (ES) št. 1393/2007 Evropskega parlamenta in Sveta z dne 13. novembra 2007 o vročanju sodnih in izvensodnih pisanj v civilnih ali gospodarskih zadevah v državah članicah (vročanje pisanj) [2] je bila razširjena na Dansko v skladu s členom 3(2) Sporazuma med Evropsko skupnostjo in Kraljevino Dansko o vročanju sodnih in zunajsodnih pisanj v civilnih ali gospodarskih zadevah [3] (v nadaljnjem besedilu: Sporazum), sklenjenega s Sklepom Sveta 2006/326/ES [4].
Article 5(2) of the Agreement provides that Denmark will abstain from entering into international agreements which may affect or alter the scope of Regulation (EC) No 1393/2007, unless it is done in agreement with the Community and satisfactory arrangements have been made with regard to the relationship between that Agreement and the international agreement in question.
V členu 5(2) Sporazuma je predvideno, da Danska ne bo sklepala mednarodnih sporazumov, ki bi lahko vplivali na področje uporabe Uredbe (ES) št. 1393/2007 ali ga spreminjali, razen če Skupnost da za to soglasje in so sklenjeni zadovoljivi dogovori glede razmerja med navedenim sporazumom in zadevnim mednarodnim sporazumom.
Neither the Agreement nor Decision 2006/326/EC stipulates how the Community is to express its agreement to the conclusion by Denmark of the international agreement in question.
Niti sam Sporazum niti Sklep 2006/326/ES ne določata, kako naj Skupnost izrazi soglasje za sklenitev zadevnega mednarodnega sporazuma s strani Danske.
When informed by Denmark of its intention to enter into an international agreement, the Commission should assess the coherence of that agreement with Regulation (EC) No 1393/2007, including Community legislation affecting that Regulation, and set out any arrangements which may be necessary.
Komisija bi morala po tem, ko jo je Danska obvestila, da namerava skleniti mednarodni sporazum, ugotoviti, ali je sporazum skladen z Uredbo (ES) št. 1393/2007, vključno z zakonodajo Skupnosti, ki vpliva na navedeno uredbo, in skleniti vse potrebne dogovore.
As the objective is to arrive at a uniform application of the provisions of Regulation (EC) No 1393/2007 in all Member States and in Denmark, the Commission should ensure that Denmark does not enter into a specific international agreement if this could affect the conditions on which the Community would itself accede to the agreement in question, or, as the case may be, would authorise the Member States to accede to it in the interest of the Community.
Ker je cilj doseči enotno uporabo določb Uredbe (ES) št. 1393/2007 v vseh državah članicah in na Danskem, bi morala Komisija zagotoviti, da Danska ne bo sklenila določenega mednarodnega sporazuma, če bi to lahko vplivalo na pogoje, pod katerimi bi Skupnost sama pristopila k zadevnemu sporazumu oziroma bi države članice pooblastila, naj pristopijo k temu sporazumu v interesu Skupnosti.
Decision 2006/326/EC should be amended accordingly in order to provide for such a procedure.
Sklep 2006/326/ES bi bilo treba ustrezno spremeniti, da se omogoči takšen postopek.
The following Articles shall be inserted in Decision 2006/326/EC:
V Sklep 2006/326/ES se vstavita se naslednja člena:
on State aid schemes C 6/04 (ex NN 70/01) and C 5/05 (ex NN 71/04) implemented by Italy in favour of glasshouse growers (exemption from excise duty on diesel used to heat glasshouses)
o shemah državnih pomoči C 6/04 (prej NN 70/01) in C 5/05 (prej NN 71/04), ki jih Italija izvaja za pridelovalce v rastlinjakih (oprostitev plačila trošarin za plinsko olje, ki se uporablja za ogrevanje rastlinjakov)
Having called on interested parties to submit their comments pursuant to that Article, and having regard to those comments,
po pozivu zainteresiranim stranem, naj v skladu z zgoraj navedenim členom predložijo svoje pripombe in ob upoštevanju teh pripomb,