natgillin/translations-raw huggingface dataset:
A tax administration may presume in particular that a person has ceased economic activity when, despite being required to do so, that person has failed to submit VAT returns and recapitulative statements for a year after expiry of the deadline for submission of the first return or statement missed.
Davčna uprava lahko zlasti predpostavlja, da je oseba prenehala opravljati gospodarsko dejavnost, če ni predložila obračuna DDV in rekapitulacijskih poročil za posamezno leto po preteku roka za predložitev prvega obračuna ali poročila, kljub temu, da bi oseba to morala storiti.
The person shall have the right to prove the existence of an economic activity by other means;
Oseba ima pravico na drugačen način dokazati obstoj gospodarske dejavnosti;
where persons have declared false data in order to obtain VAT identification or have failed to communicate changes to their data and, had the tax administration known, the latter would have refused identification for VAT purposes or withdrawn the VAT identification number.
če so osebe podale lažne podatke zaradi identifikacije za namene DDV ali niso sporočile sprememb svojih podatkov in če bi davčna uprava to vedela, bi identifikacijo te osebe za namene DDV zavrnila ali ji odvzela identifikacijsko številko za DDV.
Where, for the purposes of Articles 17 to 21, the competent authorities of the Member States exchange information by electronic means, they shall take all measures necessary to ensure compliance with Article 55.
Kadar pristojni organi držav članic za namene členov 17 do 21 informacije izmenjujejo z elektronskimi sredstvi, sprejmejo vse potrebne ukrepe, s katerimi zagotovijo izpolnjevanje obveznosti iz člena 55.
Member States shall be responsible for all necessary developments to their systems to permit the exchange of that information using the CCN/CSI network.
Države članice so odgovorne za potreben razvoj svojih sistemov, če je to potrebno za izmenjavo teh informacij z uporabo omrežja CCN/CSI.
REQUEST FOR ADMINISTRATIVE NOTIFICATION
ZAHTEVEK ZA UPRAVNO URADNO OBVESTILO
The requested authority shall, at the request of the requesting authority and in accordance with the rules governing the notification of similar instruments in the Member State in which the requested authority is established, notify the addressee of all instruments and decisions which emanate from the competent authorities and concern the application of VAT legislation in the territory of the Member State in which the requesting authority is established.
Zaprošeni organ na zahtevo organa prosilca in v skladu s pravili, ki urejajo uradno obveščanje o podobnih instrumentih v državi članici zaprošenega organa, uradno obvesti naslovnika vseh instrumentov in odločitev pristojnih organov in zadevajo uporabo zakonodaje o DDV na ozemlju države članice organa prosilca.
Requests for notification, mentioning the subject of the instrument or decision to be notified, shall indicate the name, address and any other relevant information for identifying the addressee.
V zahtevkih za uradno obvestilo, v katerih je naveden predmet instrumenta ali odločitve, o kateri se uradno obvešča, se navede ime, naslov in vse druge ustrezne informacije za identifikacijo naslovnika.
The requested authority shall inform the requesting authority immediately of its response to the request for notification and notify it, in particular, of the date of notification of the decision or instrument to the addressee.
Zaprošeni organ nemudoma obvesti organ prosilca o svojem odgovoru na zahtevek za uradno obvestilo in ga uradno obvesti zlasti o dnevu uradnega obvestila naslovniku o odločitvi ali instrumentu.
PRESENCE IN ADMINISTRATIVE OFFICES AND PARTICIPATION IN ADMINISTRATIVE ENQUIRIES
PRISOTNOST V UPRAVNIH URADIH IN UDELEŽBA V URADNIH PREISKAVAH
By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to exchanging the information referred to in Article 1, be present in the offices of the administrative authorities of the requested Member State, or any other place where those authorities carry out their duties.
Po dogovoru med organom prosilcem in zaprošenim organom ter v skladu z ureditvijo, ki jo določi slednji, so lahko uradniki, ki jih pooblasti organ prosilec, zaradi izmenjave informacij iz člena 1 prisotni v uradih upravnih organov zaprošene države članice, ali kjer koli ti organi opravljajo svoje dolžnosti.
Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.
Kadar so zahtevane informacije vsebovane v dokumentaciji, do katere imajo uradniki zaprošenega organa dostop, je treba uradnikom organa prosilca dati njihove izvode.
By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may, with a view to exchanging the information referred to in Article 1, be present during the administrative enquiries carried out in the territory of the requested Member State.
Po dogovoru med organom prosilcem in zaprošenim organom ter v skladu z ureditvijo, ki jo določi slednji, so lahko uradniki, ki jih pooblasti organ prosilec, zaradi izmenjave informacij iz člena 1 prisotni med uradnimi preiskavami, ki se izvajajo na ozemlju zaprošene države članice.
The officials of the requesting authority shall not exercise the powers of inspection conferred on officials of the requested authority.
Uradniki organa prosilca ne izvajajo pooblastil pregleda, prenesenih na uradnike zaprošenega organa.
The officials of the requesting authority present in another Member State in accordance with paragraphs 1 and 2 must at all times be able to produce written authority stating their identity and their official capacity.
Uradniki organa prosilca, ki so prisotni v drugi državi članici v skladu z odstavkoma 1 in 2, morajo biti vedno sposobni predložiti pisno pooblastilo, v katerem je navedeno njihovo celotno ime in uradni položaj.
SIMULTANEOUS CONTROLS
SOČASNE KONTROLE
Member States may agree to conduct simultaneous controls whenever they consider such controls to be more effective than controls carried out by only one Member State.
Države članice se lahko dogovorijo o izvedbi sočasnih kontrol, kadar menijo, da so take kontrole bolj učinkovite kot kontrole, ki jih opravi samo ena država članica.
A Member State shall identify independently the taxable persons which it intends to propose for a simultaneous control.
Država članica neodvisno identificira davčne zavezance, ki jih namerava predlagati za sočasne kontrole.
The competent authority of that Member State shall notify the competent authority of the other Member States concerned of the cases proposed for a simultaneous control.
Pristojni organ navedene države članice uradno obvesti pristojni organ v zadevni drugi državi članici o primerih, predlaganih za sočasno kontrolo.
It shall specify the period of time during which such controls should be conducted.
Navede obdobje, v katerem se bodo take kontrole opravljale.
The competent authority of the Member State that receives the proposal for a simultaneous control shall confirm its agreement or communicate its reasoned refusal to its counterpart authority, in principle within two weeks of receipt of the proposal, but within a month at the latest.
Pristojni organ države članice, ki prejme predlog za sočasno kontrolo, načeloma v dveh tednih od prejema predloga, najkasneje pa v enem mesecu, potrdi, da se strinja, ali posreduje sodelujočemu organu obrazloženo zavrnitev.
Each competent authority of the Member States concerned shall appoint a representative to be responsible for supervising and coordinating the control operation.
Vsak pristojni organ zadevnih držav članic imenuje zastopnika, ki je odgovoren za nadzor in koordinacijo postopka kontrol.
PROVIDING INFORMATION TO TAXABLE PERSONS
INFORMACIJE DAVČNIM ZAVEZANCEM
The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying telecommunication services, broadcasting services and electronically supplied services, in particular those referred to in Annex II to Directive 2006/112/EC, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address.
Pristojni organi vsake države članice zagotovijo, da osebe, ki sodelujejo pri dobavi blaga ali opravljanju storitev znotraj Skupnosti, ter davčni zavezanci, ki nimajo sedeža in ki opravljajo telekomunikacijske storitve, storitve oddajanja in elektronsko opravljene storitve, še zlasti tiste iz Priloge II Direktive 2006/112/ES, lahko dobijo za namene teh transakcij elektronsko potrditev veljavnosti identifikacijske številke za DDV katere koli določene osebe ter ustrezno ime in naslov.
This information shall correspond to the data referred to in Article 17.
Te informacije morajo ustrezati podatkom iz člena 17.
Each Member State shall provide confirmation by electronic means of the name and address of the person to whom the VAT identification number has been issued in accordance with its national data protection rules.
Vsaka država članica z elektronskimi sredstvi zagotovi potrditev imena in naslova osebe, ki ji je bila izdana identifikacijska številka za DDV v skladu z njenimi nacionalnimi pravili o varstvu podatkov.
During the period provided for in Article 357 of Directive 2006/112/EC, paragraph 1 of this Article shall not apply to non-established taxable persons supplying telecommunication services and radio and television broadcasting services.
Za obdobje, opredeljeno v členu 357 Direktive 2006/112/ES, se prvi odstavek tega člena ne uporablja za davčne zavezance, ki nimajo sedeža ter opravljajo telekomunikacijske storitve in storitve oddajanja.
The Commission shall, on the basis of the information provided by the Member States, publish on its website the details of the provisions approved by each Member State which transpose Chapter 3 of Title XI of Directive 2006/112/EC.
Komisija na podlagi informacij, ki jih predložijo države članice, na svoji spletni strani objavi podrobnosti o določbah, ki jih odobri vsaka država članica, ki prenaša poglavje 3 naslova XI Direktive 2006/112/ES.
The details and format of the information to be submitted shall be decided in accordance with the procedure provided for in Article 58(2).
Podrobnosti o informacijah, ki jih je treba sporočiti in njihovi obliki se sprejmejo v skladu s postopkom iz člena 58(2).
In order to promote and facilitate multilateral cooperation in the fight against VAT fraud, this Chapter establishes a network for the swift exchange of targeted information between Member States hereinafter called ‘Eurofisc’.
Da bi spodbudili in olajšali večstransko sodelovanje v boju proti goljufijam na področju DDV, se s tem poglavjem vzpostavi mreža za hitro izmenjavo ciljnih informacij med državami članicami (v nadaljnjem besedilu: Eurofisc).
Within the framework of Eurofisc, Member States shall:
V okviru Eurofisca države članice:
establish a multilateral early warning mechanism for combating VAT fraud;
vzpostavijo večstranski sistem zgodnjega opozarjanja za boj proti goljufijam na področju DDV;
coordinate the swift multilateral exchange of targeted information in the subject areas in which Eurofisc will operate (hereinafter ‘Eurofisc working fields’);
usklajujejo hitro večstransko izmenjavo ciljnih informacij na tematskih področjih, kjer bo deloval Eurofisc (v nadaljnjem besedilu: delovna področja Eurofisca);
coordinate the work of the Eurofisc liaison officials of the participating Member States in acting on warnings received.
usklajujejo delo uradnikov Eurofisca za zvezo sodelujočih držav članic pri ukrepanju na podlagi prejetih opozoril.
Member States shall participate in the Eurofisc working fields of their choice and may also decide to terminate their participation therein.
Države članice sodelujejo na tistih delovnih področjih Eurofisca, ki jih izberejo in se lahko tudi odločijo, da končajo sodelovanje.
Member States having chosen to take part in a Eurofisc working field shall actively participate in the multilateral exchange of targeted information between all participating Member States.
Države članice, ki so se odločile sodelovati na delovnem področju Eurofisca, dejavno sodelujejo v večstranski izmenjavi ciljnih informacij med sodelujočimi državami članicami.
Information exchanged shall be confidential, as provided for in Article 55.
Izmenjane informacije so tajne, kakor določa člen 55.
The Commission shall provide Eurofisc with technical and logistical support.
Komisija nudi Eurofiscu tehnično in logistično podporo.
The Commission shall not have access to the information referred to in Article 1, which may be exchanged over Eurofisc.
Komisija nima dostopa do informacij iz člena 1, ki se izmenjujejo prek Eurofisca.
The competent authorities of each Member State shall designate at least one Eurofisc liaison official.
Pristojni organi vsake države članice imenujejo vsaj enega uradnik a za zvezo Eurofisca.
Eurofisc liaison officials shall be competent officials within the meaning of Article 2(1)(c) and shall carry out the activities referred to in Article 33(2).
Uradniki za zvezo Eurofisca so pristojni uradniki v smislu člena 2(1)(c) in opravljajo svoje dejavnosti iz člena 33(2).
They shall remain answerable only to their national administrations.
Še naprej so odgovorni le nacionalnim upravam.
The liaison officials of the Member States participating in a particular Eurofisc working field (hereinafter ‘participating Eurofisc liaison officials’) shall designate a coordinator (hereinafter ‘Eurofisc working field coordinator’), among the participating Eurofisc liaison officials, for a limited period of time.
Uradniki za zvezo držav članic, ki sodelujejo na katerem koli delovnem področju Eurofisca („sodelujoči uradniki za zvezo Eurofisca“), izmed sodelujočih uradnikov za zvezo za omejeno obdobje imenujejo koordinatorja (v nadaljnjem besedilu: koordinator za delovna področja Eurofisca).
Eurofisc working field coordinators shall:
Koordinatorji za delovna področja Eurofisca:
collate the information received from the participating Eurofisc liaison officials and make all information available to the other participating Eurofisc liaison officials.
pregledujejo informacije, ki jih prejmejo od sodelujočih uradnikov Eurofisca za zvezo, in dajejo vse informacije na voljo drugim sodelujočim uradnikom Eurofisca za zvezo.
The information shall be exchanged by electronic means;
Informacije se izmenjujejo z elektronskimi sredstvi;
ensure that the information received from the participating Eurofisc liaison officials is processed, as agreed by the participants in the working field, and make the result available to the participating Eurofisc liaison officials;
zagotavljajo, da so informacije, ki jih prejmejo od sodelujočih uradnikov Eurofisca za zvezo, obdelane, kot je dogovorjeno med sodelujočimi na delovnem področju, in rezultat dajo na voljo sodelujočim uradnikom Eurofisca za zvezo;
provide feedback to the participating Eurofisc liaison officials.
dajejo povratne informacije sodelujočim uradnikom za zvezo Eurofisca.
Eurofisc working field coordinators shall submit an annual report of the activities of all working fields to the Committee referred to in Article 58(1).
Koordinatorji za delovna področja Eurofisca predložijo letno poročilo o dejavnostih na vseh delovnih področjih Odboru iz člena 58(1).
PROVISIONS CONCERNING THE SPECIAL SCHEMES IN CHAPTER 6 OF TITLE XII OF DIRECTIVE 2006/112/EC
DOLOČBE V ZVEZI S POSEBNIMA UREDITVAMA V POGLAVJU 6 NASLOVA XII DIREKTIVE 2006/112/ES
Provisions applicable until 31 December 2014
Določbe, ki se uporabljajo do 31. Decembra 2014
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.
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 by electronic means.
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 z elektronskimi sredstvi.
The technical details, including a common electronic message, shall be determined in accordance with the procedure provided for in Article 58(2) of this Regulation.
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, se določijo v skladu s postopkom, opredeljenim v členu 58(2) te uredbe.
The Member State of identification shall transmit this information by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the non-established taxable person.
Država članica identifikacije te informacije z elektronskimi sredstvi posreduje pristojnim organom drugih držav članic v 10 dneh po izteku meseca, v katerem je prejela podatke od davčnega zavezanca, ki nima sedeža.
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 58(2).
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, s katerim se te informacije posredujejo, se določijo v skladu s postopkom iz člena 58(2).
The Member State of identification shall without delay inform by electronic means the competent authorities of the other Members States if a non-established taxable person is excluded from the identification register.
Država članica identifikacije nemudoma z elektronskimi sredstvi obvesti pristojne organe drugih držav članic, če je davčni zavezanec, ki nima sedeža, izključen iz identifikacijskega registra.
The return with the details set out in Article 365 of Directive 2006/112/EC is to be submitted by electronic means.
Obračun s podatki, navedenimi v členu 365 Direktive 2006/112/ES, je treba predložiti z elektronskimi sredstvi.
The Member State of identification shall transmit this information by electronic means to the competent authority of the Member State concerned at the latest 10 days after the end of the month during which the return was received.
Država članica identifikacije pošlje te informacije z elektronskimi sredstvi pristojnemu organu zadevne države članice najpozneje 10 dni po koncu meseca, v katerem je bil prejet obračun.
Member States which have required the tax return to be made in a national currency other than euro, shall convert the amounts into euro using the exchange rate valid for the last date of the reporting period.
Države članice, ki so zahtevale, da se obračun davka izdela v nacionalni valuti, ki ni euro, pretvorijo zneske v eure po menjalnem tečaju, ki velja za zadnji dan poročevalnega obdobja.
The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
Pri zamenjavi se upoštevajo menjalni tečaji, ki jih za ta dan objavi Evropska centralna banka, če na ta dan ni objave, pa na naslednji dan objave.
The technical details by which this information is to be transmitted shall be determined in accordance with the procedure provided for in Article 58(2).
Tehnične podrobnosti pošiljanja teh informacij se določijo v skladu s postopkom, opredeljenim v členu 58(2).
The Member State of identification shall transmit by electronic means to the Member State of consumption the information needed to link each payment with a relevant quarterly tax return.
Država članica identifikacije pošlje z elektronskimi sredstvi državi članici potrošnje informacije, ki so potrebne za povezavo vsakega plačila z ustreznim trimesečnim obračunom davka.
The Member State of identification shall ensure that the amount the non-established taxable person has paid is transferred to the bank account denominated in euro which has been designated by the Member State of consumption to which the payment is due.
Država članica identifikacije zagotovi, da se znesek, ki ga plača davčni zavezanec, ki nima sedeža, prenese na bančni račun, denominiran v eurih, ki ga določi država članica potrošnje, kateri je dolžna plačilo.
Member States which required the payments in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last date of the reporting period.
Države članice, ki so zahtevale plačilo v nacionalni valuti, ki ni euro, pretvorijo zneske v eure po menjalnem tečaju, ki velja za zadnji dan poročevalnega obdobja.
The transfer shall take place at the latest 10 days after the end of the month during which the payment was received.
Prenos se opravi najpozneje 10 dni po koncu meseca, v katerem je bilo prejeto plačilo.
If the non-established taxable person does not pay the total tax due, the Member State of identification shall ensure that the payment is transferred to the Member States of consumption in proportion to the tax due in each Member State.
Če davčni zavezanec, ki nima sedeža, ne plača celotnega dolgovanega davka, država članica identifikacije zagotovi, da se plačilo prenese v državo članico potrošnje sorazmerno z dolgovanim davkom v vsaki državi članici.
The Member State of identification shall inform by electronic means the competent authorities of the Member States of consumption thereof.
Država članica identifikacije o tem z elektronskimi sredstvi obvesti pristojne organe držav članic potrošnje.
Member States shall notify by electronic means the competent authorities of the other Member States of the relevant bank account numbers for receiving payments according to Article 41.
Države članice z elektronskimi sredstvi uradno obvestijo pristojne organe drugih držav članic o ustreznih številkah bančnih računov za sprejemanje plačil v skladu s členom 41.
Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the standard tax rate.
Države članice z elektronskimi sredstvi nemudoma uradno obvestijo pristojne organe drugih držav članic in Komisijo o spremembah splošne davčne stopnje.
Provisions applicable from 1 January 2015
Določbe, ki se uporabljajo od 1. januarja 2015
The following provisions shall apply concerning the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC.
Za posebni ureditvi, opredeljeni v poglavju 6 naslova XII Direktive 2006/112/ES, se uporabljajo naslednje določbe.
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 by electronic means.
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 z elektronskimi sredstvi.
The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the taxable person not established within the Community.
Država članica identifikacije informacije iz odstavka 1 z elektronskimi sredstvi posreduje pristojnim organom drugih držav članic v 10 dneh po izteku meseca, v katerem je prejela podatke od davčnega zavezanca, ki nima sedeža v Skupnosti.