natgillin/translations-raw huggingface dataset:
on the issue of import licences for applications lodged during the first seven days of March 2011 under the tariff quotas opened by Regulation (EC) No 533/2007 for poultrymeat
o izdaji uvoznih dovoljenj na podlagi zahtevkov, predloženih v prvih sedmih dneh meseca marca 2011 v okviru tarifnih kvot za perutninsko meso, odprtih z Uredbo (ES) št. 533/2007
The applications for import licences lodged during the first seven days of March 2011 for the subperiod from 1 April to 30 June 2011 relate, for some quotas, to quantities exceeding those available.
Količine v zahtevkih za uvozna dovoljenja, predloženih v prvih sedmih dneh meseca marca 2011 za podobdobje od 1. aprila do 30. junija 2011, so pri nekaterih kvotah višje od razpoložljivih.
The quantities for which import licence applications have been lodged under Regulation (EC) No 533/2007 for the subperiod from 1 April to 30 June 2011 shall be multiplied by the allocation coefficients set out in the Annex to this Regulation.
Za zahtevke za uvozna dovoljenja, ki so v skladu z Uredbo (ES) št. 533/2007 predloženi za podobdobje od 1. aprila do 30. junija 2011 se uporabijo koeficienti dodelitve iz Priloge k tej uredbi.
Commission Implementing Regulation (EU) No 278/2011
Izvedbena uredba Komisije (EU) št. 278/2011
on the issue of import licences for applications lodged during the first seven days of March 2011 under the tariff quota opened by Regulation (EC) No 1385/2007 for poultrymeat
o izdaji uvoznih dovoljenj na podlagi zahtevkov, predloženih v prvih sedmih dneh meseca marca 2011 v okviru tarifne kvote za perutninsko meso, odprte z Uredbo (ES) št. 1385/2007
The quantities for which import licence applications have been lodged for the subperiod from 1 April to 30 June 2011 under Regulation (EC) No 1385/2007 shall be multiplied by the allocation coefficients set out in the Annex hereto.
Za zahtevke za uvozna dovoljenja, ki so v skladu z Uredbo (ES) št. 1385/2007 predloženi za podobdobje od 1. aprila do 30. junija 2011, se uporabijo koeficienti dodelitve iz Priloge k tej uredbi.
Commission Implementing Regulation (EU) No 279/2011
Izvedbena uredba Komisije (EU) št. 279/2011
fixing the allocation coefficient for the issuing of import licences applied for from 1 to 7 March 2011 for sugar products under certain tariff quotas and suspending submission of applications for such licences
o določitvi koeficienta dodelitve za izdajo uvoznih dovoljenj, za katere so bili zahtevki vloženi od 1. do 7. marca 2011, za proizvode v sektorju sladkorja v okviru nekaterih tarifnih kvot ter o odložitvi vlaganja zahtevkov za takšna dovoljenja
Quantities covered by applications for import licences submitted to the competent authorities from 1 to 7 March 2011 in accordance with Regulation (EC) No 891/2009, exceed the quantity available under order number 09.4320.
Količine, zajete v zahtevkih za uvozna dovoljenja, ki so bili vloženi pristojnim organom od 1. do 7. marca 2011 v skladu z Uredbo (ES) št. 891/2009, presegajo razpoložljivo količino po zaporedni številki 09.4320.
The quantities for which import licence applications have been lodged under Regulation (EC) No 891/2009 from 1 to 7 March 2011 shall be multiplied by the allocation coefficients set out in the Annex to this Regulation.
Količine, za katere so bili zahtevki za uvozna dovoljenja vloženi v skladu z Uredbo (ES) št. 891/2009 od 1. do 7. marca 2011, se pomnožijo s koeficienti dodelitve iz Priloge k tej uredbi.
Applications lodged from 1.3.2011 to 7.3.2011
Zahtevki, vloženi od 1.3.2011 do 7.3.2011
Commission Implementing Regulation (EU) No 280/2011
Izvedbena uredba Komisije (EU) št. 280/2011
on the issue of import licences for applications submitted in the first seven days of March 2011 under the tariff quota for high-quality beef administered by Regulation (EC) No 620/2009
o izdaji uvoznih dovoljenj na podlagi zahtevkov, vloženih v prvih sedmih dneh marca 2011 v okviru tarifne kvote za visokokakovostno goveje meso, ki se upravlja Uredba (ES) št. 620/2009
The applications for import licences submitted pursuant to Article 3 of Regulation (EC) No 620/2009 between 1 and 7 March 2011 exceed the quantities available.
Zahtevki za uvozna dovoljenja, vloženi v skladu s členom 3 Uredbe (ES) št. 620/2009 med 1. in 7. marcem 2011, presegajo količine, ki so na voljo.
Import licence applications covered by the quota with order number 09.4449 and submitted between 1 and 7 March 2011 in accordance with Article 3 of Regulation (EC) No 620/2009, shall be multiplied by an allocation coefficient of 28,677523 %.
Zahtevki za uvozna dovoljenja iz kvote z zaporedno številko 09.4449, vloženi med 1. in 7. marcem 2011, v skladu s členom 3 Uredbe (ES) št. 620/2009, se pomnožijo s koeficientom dodelitve 28,677523 %.
Commission Implementing Regulation (EU) No 281/2011
Izvedbena uredba Komisije (EU) št. 281/2011
on the issue of import licences for applications lodged during the first seven days of March 2011 under the tariff quotas opened by Regulation (EC) No 539/2007 for certain products in the egg sector and for egg albumin
o izdaji uvoznih dovoljenj na podlagi zahtevkov, predloženih v prvih sedmih dneh meseca marca 2011 v okviru tarifnih kvot za nekatere proizvode v sektorju za jajca in jajčni albumin, odprtih z Uredbo (ES) št. 539/2007
The quantities for which import licence applications have been lodged under Regulation (EC) No 539/2007 for the subperiod from 1 April to 30 June 2011 shall be multiplied by the allocation coefficients set out in the Annex hereto.
Za zahtevke za uvozna dovoljenja, ki so v skladu z Uredbo (ES) št. 539/2007 predloženi za podobdobje od 1. aprila do 30. junija 2011, se uporabijo koeficienti dodelitve iz Priloge k tej uredbi.
Council Implementing Regulation (EU) No 282/2011
Izvedbena uredba Sveta (EU) št. 282/2011
laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
o določitvi izvedbenih ukrepov za Direktivo 2006/112/ES o skupnem sistemu davka na dodano vrednost
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1], and in particular Article 397 thereof,
ob upoštevanju Direktive Sveta 2006/112/EC z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [1], zlasti člena 397 Direktive,
A number of substantial changes are to be made to Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax [2].
Potrebne so številne bistvene spremembe Uredbe Sveta (ES) št. 1777/2005 z dne 17. oktobra 2005 o določitvi izvedbenih ukrepov za Direktivo 77/388/EGS o skupnem sistemu davka na dodano vrednost [2].
It is desirable, for reasons of clarity and rationalisation, that the provisions in question should be recast.
Zaradi jasnosti bi bilo treba navedeno uredbo prenoviti.
Directive 2006/112/EC contains rules on value added tax (VAT) which, in some cases, are subject to interpretation by the Member States.
Direktiva 2006/112/ES vsebuje pravila glede davka na dodano vrednost (DDV), ki pa jih v nekaterih primerih države članice lahko prosto razlagajo.
The adoption of common provisions implementing Directive 2006/112/EC should ensure that application of the VAT system complies more fully with the objective of the internal market, in cases where divergences in application have arisen or may arise which are incompatible with the proper functioning of such internal market.
S sprejetjem skupnih določb za izvajanje Direktive 2006/112/ES naj bi bila zagotovljena večja skladnost med uporabo sistema DDV in ciljem notranjega trga v primeru nastalih razlik ali razlik, ki bi lahko nastale pri uporabi, ki niso združljive z ustreznim delovanjem takšnega notranjega trga.
These implementing measures are legally binding only from the date of the entry into force of this Regulation and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.
Ti izvedbeni ukrepi postanejo pravno zavezujoči šele z začetkom veljavnosti te uredbe in ne posegajo v veljavnost zakonodaje in razlage, ki so jih predhodno sprejele države članice.
Changes resulting from the adoption of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services [3] should be reflected in this Regulation.
V tej uredbi bi se morale odražati spremembe zaradi sprejetja Direktive Sveta 2008/8/ES z dne 12. februarja 2008 o spremembi Direktive 2006/112/ES glede kraja opravljanja storitev [3].
The objective of this Regulation is to ensure uniform application of the current VAT system by laying down rules implementing Directive 2006/112/EC, in particular in respect of taxable persons, the supply of goods and services, and the place of taxable transactions.
Cilj te uredbe je zagotoviti bolj enotno uporabo sedanjega sistema DDV z določitvijo pravil izvajanja Direktive 2006/112/ES, zlasti glede davčnih zavezancev, dobav blaga in opravljanja storitev ter kraja obdavčljivih transakcij.
In accordance with the principle of proportionality as set out in Article 5(4) of the Treaty on European Union, this Regulation does not go beyond what is necessary in order to achieve this objective.
V skladu z načelom sorazmernosti iz člena 5(4) Pogodbe o Evropski uniji ta uredba ne presega okvirov, potrebnih za dosego zastavljenih ciljev.
These implementing provisions contain specific rules in response to selective questions of application and are designed to bring uniform treatment throughout the Union to those specific circumstances only.
Ti izvedbeni ukrepi vsebujejo posebna pravila kot odziv na določena vprašanja uporabe in so oblikovani s ciljem enotnega obravnavanja v vsej Uniji le v teh posebnih okoliščinah.
They are therefore not conclusive for other cases and, in view of their formulation, are to be applied restrictively.
Zato se ti ukrepi ne uporabljajo za druge primere in se jih glede na njihovo formulacijo uporablja omejeno.
If a non-taxable person changes residence and transfers a new means of transport, or a new means of transport returns to the Member State from which it was originally supplied exempt of VAT to the non-taxable person returning it, it should be clarified that such a transfer does not constitute the intra-Community acquisition of a new means of transport.
Pojasniti je treba, da kadar oseba, ki ni davčni zavezanec, spremeni stalno prebivališče in prenese novo prevozno sredstvo ali pa ga ponovno prenese v državo članico, iz katere ji je novo prevozno sredstvo bilo prvotno dobavljeno z oproščenim DDV, se takšen prenos novega prevoznega sredstva ne šteje za pridobitev novega prevoznega sredstva znotraj Skupnosti.
For certain services, it is sufficient for the supplier to demonstrate that the customer for these services, whether or not a taxable person, is located outside the Community for the supply of those services to fall outside the scope of VAT.
Da bi določene storitve bile izvzete od uporabe DDV, zadostuje izkaz izvajalca o tem, da se za namene prejemanja teh storitev njihov prejemnik, ne glede na to ali je davčni zavezanec ali ne, nahaja izven Skupnosti.
It should be specified that the allocation of a VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, does not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods.
Določiti je treba, da dodelitev identifikacijske številke DDV davčnemu zavezancu, ki opravlja storitve v drugi državi članici ali prejema storitve iz druge države članice in za katere plača DDV izključno prejemnik, ne vpliva na pravico tega davčnega zavezanca, da mu za pridobitev blaga znotraj Skupnosti ni treba obračunati davka.
However, if the taxable person communicates his VAT identification number to the supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.
Vendar pa, kadar davčni zavezanec svojo identifikacijsko številko DDV sporoči dobavitelju pri pridobitvi blaga znotraj Skupnosti, se v vsakem primeru šteje, da se je odločil za obračun DDV za te transakcije.
It is necessary to clearly define restaurant and catering services, the distinction between the two, and the appropriate treatment of these services.
Potrebno je jasno opredeliti restavracijske storitve in storitve cateringa, razliko med obema in ustrezno obravnavo teh storitev.
In order to enhance clarity, the transactions identified as electronically supplied services should be listed without the lists being definitive or exhaustive.
Za večjo jasnost je treba navesti sezname transakcij, ki štejejo za elektronsko opravljene storitve, ti seznami pa niso niti dokončni niti izčrpni.
It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply when the service is supplied to a non-taxable person.
Treba je določiti, da se transakcija, ki zajema le sestavitev različnih delov naprave, ki jih je zagotovil naročnik, mora obravnavati kot opravljanje storitev in določiti kraj opravljanja te storitve, kadar se opravi za osebo, ki ni davčni zavezanec.
The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.
Prodaja opcije kot finančnega instrumenta bi se morala obravnavati kot opravljanje storitev, ločeno od osnovnih transakcij, na katere se opcija nanaša.
To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified.
Za zagotovitev enotne uporabe pravil v zvezi s krajem obdavčljivih transakcij je treba pojasniti pojme, kot so kraj, v katerem ima davčni zavezanec sedež dejavnosti, stalna poslovna enota, stalno prebivališče ali običajno prebivališče.
While taking into account the case law of the Court of Justice, the use of criteria which are as clear and objective as possible should facilitate the practical application of these concepts.
Ob upoštevanju prakse Sodišča je treba z uporabo kar se da jasnih in objektivnih meril omogočati lažjo dejansko uporabo teh pojmov.
Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State.
Treba je določiti pravila za zagotovitev enotnega obravnavanja dobav blaga v primeru, ko je dobavitelj presegel prag prodaje na daljavo, določen za dobave v drugo državo članico.
It should be clarified that the journey of the means of transport determines the section of a passenger transport operation effected within the Community, and not the journey of the passengers within it.
Pojasniti je treba, da se delež opravljenega prevoza potnikov v Skupnosti določi s potovanjem prevoznega sredstva in ne s potovanjem njegovih potnikov.
In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the VAT treatment of the transaction in the Member States of departure.
Glede pridobitve blaga znotraj Skupnosti bi morala biti pravica države članice pridobitve, da pridobitev obdavči, popolna, ne glede na obravnavo DDV, ki se uporablja za transakcijo v državi članici, iz katere je bilo blago odposlano.
The correct application of the rules governing the place of supply of services relies mainly on the status of the customer as a taxable or non-taxable person, and on the capacity in which he is acting.
Pravilna uporaba pravil o kraju opravljanja storitev je predvsem odvisna od tega, ali je prejemnik davčni zavezanec ali ne in v kakšni funkciji deluje.
In order to determine the customer’s status as a taxable person, it is necessary to establish what the supplier should be required to obtain as evidence from his customer.
Za določitev prejemnikovega statusa davčnega zavezanca je treba določiti, katera dokazila bi od prejemnika moral pridobiti izvajalec.
It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person.
Treba je pojasniti, da kadar so storitve namenjene zasebni rabi davčnega zavezanca ali njegovih zaposlenih, se ne more šteti, da ta davčni zavezanec deluje v funkciji davčnega zavezanca.
Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary.
Ali prejemnik deluje v funkciji davčnega zavezanca, je razvidno že iz posredovanja njegove identifikacijske številke DDV izvajalcu, razen če ima izvajalec nasprotne informacije.
It should also be ensured that a single service acquired for the business but also used for private purposes is only taxed in one place.
Treba je tudi zagotoviti, da je posamezna storitev, pridobljena za dejavnost, ki pa se uporablja tudi za zasebne namene, obdavčena samo v enem kraju.
In order to determine the customer’s place of establishment precisely, the supplier of the service is required to verify the information provided by the customer.
Od dobavitelja storitve se zahteva, da preveri informacije, ki jih je pridobil od prejemnika, da bi se natančno določil prejemnikov sedež.
Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances.
Brez poseganja v splošno pravilo o kraju dobave storitev davčnemu zavezancu, kadar se storitve opravljajo za prejemnika s sedežem v več kot v enem kraju, bi morala obstajati pravila, ki bi izvajalcu storitev pomagala določiti kraj stalnega sedeža prejemnika storitev, za katerega se opravlja storitev, ob upoštevanju okoliščin.
If the supplier of the services is not able to determine that place, there should be rules to clarify the supplier’s obligations.
Če izvajalec storitev tega kraja ne more določiti, bi morala obstajati pravila za pojasnitev obveznosti izvajalca storitev.
Those rules should not interfere with or change the customer’s obligations.
Ta pravila ne bi smela posegati v obveznosti prejemnika storitev ali jih spreminjati.
The time at which the supplier of the service must determine the status, the capacity and the location of the customer, whether a taxable person or not, should also be specified.
Prav tako je treba določiti, kdaj mora izvajalec storitev določiti status, funkcijo in kraj sedeža prejemnika, ne glede na to, ali je prejemnik davčni zavezanec ali ne.
Without prejudice to the general application of the principle with respect to abusive practices to the provisions of this Regulation, it is appropriate to draw specific attention to its application to certain provisions of this Regulation.
Brez poseganja v splošno uporabo načela o dejanjih zlorabe določb te uredbe pa je primerno zlasti opozoriti, da se še posebej uporablja pri nekaterih določbah te uredbe.
Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming VAT refunds, and services as an intermediary to a non-taxable person involve cross-border scenarios or even the participation of economic operators established outside the Community.
Nekatere posebne storitve, kot so podelitev pravic za televizijsko predvajanje nogometnih tekem, prevodi besedil, storitve v zvezi z vložitvijo zahtevkov za vračilo DDV in storitve posrednikov, ki se opravljajo za osebo, ki ni davčni zavezanec, vključujejo čezmejne transakcije ali celo gospodarske subjekte s sedežem zunaj Skupnosti.
It should be specified that services supplied by an intermediary acting in the name and on behalf of another person who takes part in the provision of accommodation in the hotel sector are not governed by the specific rule for the supply of services connected with immovable property.
Treba je pojasniti, da storitve posrednika, ki deluje v imenu in za račun druge osebe, v zvezi z nastanitvijo v hotelskem sektorju ne ureja posebno pravilo o opravljanju storitev v zvezi z nepremičninami.
Where various services supplied in the framework of organising a funeral form part of a single service, the rule on the place of supply should also be determined.
Kadar različne storitve, opravljene v okviru organiziranja pogreba, tvorijo del ene storitve, je prav tako treba opredeliti pravilo o določanju kraja opravljanja storitve.
In order to ensure uniform treatment of supplies of cultural, artistic, sporting, scientific, educational, entertainment and similar services, admission to such events and ancillary services which are related to admission need to be defined.
Za zagotovitev enotne obravnave opravljanja storitev s področja kulture, umetnosti, športa, znanosti, izobraževanja in razvedrila ter podobnih prireditev je treba opredeliti dostop do takih prireditev in pomožne storitve, povezane s tem dostopom.
It is necessary to clarify the treatment of restaurant services and catering services supplied on board a means of transport when passenger transport is being carried out on the territory of several countries.
Treba je pojasniti obravnavo restavracijskih storitev in storitev cateringa na prevoznem sredstvu, če prevoz potnikov poteka na ozemlju več držav.
Given that particular rules for the hiring of a means of transport depend on the duration of its possession or use, it is necessary not only to establish which vehicles should be considered means of transport, but also to clarify the treatment of such a supply where one successive contract follows another.
Glede na to, da so posebna pravila za najem prevoznega sredstva odvisna od trajanja najema ali uporabe, je treba določiti, katera vozila je treba šteti za „prevozno sredstvo“, ter pojasniti obravnavo te dobave, kadar si neposredno sledita dve pogodbi.
It is also necessary to determine the place where a means of transport is actually put at the disposal of the customer.
Določiti je treba tudi kraj, v katerem je prevozno sredstvo dejansko dano na razpolago najemniku.
In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for that transaction.
V nekaterih posebnih okoliščinah plačilo provizije za uporabo kreditne ali debetne plačilne kartice v povezavi s transakcijo ne bi smelo zmanjšati davčne osnove za navedeno transakcijo.
It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.
Pojasniti je treba, da se nižja stopnja uporablja za najem šotorov, bivalnih prikolic in avtodomov, ki so nameščeni v kampih in se uporabljajo kot počitniška namestitev.
Vocational training or retraining should include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes, regardless of the duration of a course.
Dejavnosti poklicnega usposabljanja ali preusposabljanja bi morale vključevati pouk, ki je v neposredni povezavi s stroko ali poklicem, pa tudi pouk, usmerjen v pridobivanje ali posodabljanje znanja za poklicne namene, ne glede na dolžino usposabljanja.
Platinum nobles should be treated as being excluded from the exemptions for currency, bank notes and coins.
„Platinaste zlatnike“ je treba obravnavati tako, da so izključeni iz oprostitev davka, ki veljajo za denar, bankovce in kovance.