natgillin/translations-raw huggingface dataset:
Adopted: 20 April 2010.Reasoned opinion of EFSA: Modification of the existing MRLs for flutriafol in various crops.
Sprejeto 20. aprila 2010.Utemeljeno mnenje EFSA: o spremembi obstoječih MRL za flutriafol v raznih pridelkih.
Published: 15 April 2010.
Objavljeno 15. aprila 2010.
Adopted: 14 April 2010.Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for tebufenozide in rice.
Sprejeto 14. aprila 2010.Utemeljeno mnenje EFSA, ki ga je pripravila Enota za pesticide (PRAPeR), o spremembi obstoječih MRL za tebufenozid v rižu.
Adopted: 15 April 2010.Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for prothioconazole in cauliflower and broccoli.
Sprejeto 15. aprila 2010.Utemeljeno mnenje EFSA, ki ga je pripravila Enota za pesticide (PRAPeR), o spremembi obstoječih MRL za protiokonazol v cvetači in brokoliju.
Published: 13 April 2010.
Objavljeno 13. aprila 2010.
Adopted: 13 April 2010.Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for fenamidone in strawberries, cucurbits with edible peel and cucurbits with inedible peel.
Sprejeto 13. aprila 2010.Utemeljeno mnenje EFSA, ki ga je pripravila Enota za pesticide (PRAPeR), o spremembi obstoječih MRL za fenamidon v jagodah, bučnicah z užitno lupino in bučnicah z neužitno lupino.
Published: 9 April 2010.
Objavljeno 9. aprila 2010.
Adopted: 6 April 2010.Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for ioxynil in chives.
Sprejeto 6. aprila 2010.Utemeljeno mnenje EFSA, ki ga je pripravila Enota za pesticide (PRAPeR), o spremembi obstoječih MRL za ioksinil v drobnjaku.
Adopted: 8 April 2010.Reasoned opinion of EFSA prepared by the Pesticides Unit (PRAPeR) on the modification of the existing MRLs for metconazole in various crops.
Sprejeto 8. aprila 2010.Utemeljeno mnenje EFSA, ki ga je pripravila Enota za pesticide (PRAPeR), o spremembi obstoječih MRL za metkonazol v raznih pridelkih.
Published: 12 March 2010.
Objavljeno 12. marca 2010.
Adopted: 11 March 2010.Reasoned opinion of EFSA: Refined risk assessment regarding certain MRLs of concern for the active substances carbendazim and thiophanate-methyl [1].
Sprejeto 11. marca 2010.Utemeljeno mnenje EFSA: podrobnejša ocena tveganja za nekatere zadevne MRL za aktivni snovi karbendazim in tiofanat-metil [1].
Published: 3 June 2009.
Objavljeno 3. junija 2009.
Adopted: 14 May 2009.
Sprejeto 14. maja 2009.
Commission Regulation (EU) No 894/2010
Uredba Komisije (EU) št. 894/2010
amending Regulation (EC) No 815/2008 on a derogation from Regulation (EEC) No 2454/93 in respect of the definition of the concept of originating products used for the purposes of the scheme of generalised preferences to take account of the special situation of Cape Verde regarding exports of certain fisheries products to the Community
o spremembi Uredbe (ES) št. 815/2008 o odstopanju od Uredbe (EGS) št. 2454/93 glede opredelitve pojma „izdelek s poreklom“, ki se uporablja za splošno shemo preferencialov, z namenom, da se upošteva posebni položaj Zelenortskih otokov glede izvoza nekaterih ribiških proizvodov v Skupnost
By Commission Regulation (EC) No 815/2008 [3] Cape Verde was granted a derogation from the rules of origin laid down in Regulation (EEC) No 2454/93 allowing it to consider as originating in Cape Verde certain fishery products produced in Cape Verde from non-originating fish.
Uredba Komisije (ES) št. 815/2008 [3] je Zelenortskim otokom dodelila odstopanje od pravil o poreklu, določenih v Uredbi (EGS) št. 2454/93, kar zadevnim ribiškim proizvodom, proizvedenim na Zelenortskih otokih iz rib brez porekla omogoča, da se obravnavajo kot ribiški proizvodi s poreklom z Zelenortskih otokov.
That derogation is due to expire on 31 December 2010.
To odstopanje velja do 31. decembra 2010.
By letter dated 21 December 2009 Cape Verde submitted a request for an increase in the quantities granted for 2010 in respect of two of the three categories of fishery products covered by Regulation (EC) No 815/2008.
V pismu z dne 21. decembra 2009 so Zelenortski otoki predložili zahtevek za povečanje količin, dodeljenih za leto 2010 za dve od treh skupin ribiških proizvodov iz Uredbe (ES) št. 815/2008.
By letter dated 8 June 2010, it submitted complementary information in support of this request.
V pismu z dne 8. junija 2010 so v podporo temu zahtevku predložili dodatne informacije.
The request set out that the originally granted total quantities for 2010 should respectively be increased to 3600 tonnes for prepared or preserved mackerel fillets and 1500 tonnes for prepared or preserved frigate tuna or frigate mackerel.
V zahtevku je bilo navedeno, da bi se prvotno dodeljene skupne količine za leto 2010 morale povečati na 3600 ton za pripravljene ali konzervirane filete skuše in na 1500 ton za pripravljenega ali konzerviranega fregatnega trupca ali trupca.
The total annual quantities originally granted have contributed, in 2008 and 2009, to a significant extent to the improvement of the situation in the fishery processing sector and, to a certain extent, to the revitalisation of Cape Verde’s artisanal fleet, which is of vital importance for that country.
Skupne letne količine, ki so bile prvotno dodeljene, so leta 2008 in 2009 znatno pripomogle k izboljšanju položaja ribiškega predelovalnega sektorja in nekoliko k ponovni oživitvi flote za mali priobalni ribolov Zelenortskih otokov, ki je življenjskega pomena za to državo.
However, it appears that the completion of the envisaged revitalisation of the Cape Verdean fleet to the planned levels was affected by certain economic and geographical circumstances and thus further investments are needed.
Vendar so nekatere gospodarske in zemljepisne okoliščine ovirale dokončanje načrtovane predvidene oživitve flote Zelenortskih otokov in so zato potrebna nadaljnja vlaganja.
The request demonstrates that in the absence of an increase of the quantities that may be traded under the derogation, the ability of the Cape Verdean fishing processing industry to continue its export to the European Union would be significantly affected, which might deter the further necessary investments.
V zahtevku je prikazano, da bi bila brez povečanja količin, ki se lahko tržijo na podlagi odstopanja, zmožnost ribiške predelovalne industrije Zelenortskih otokov za nadaljnji izvoz v Evropsko unijo zelo oslabljena, kar bi lahko odvrnilo nadaljnje potrebne naložbe.
An increase of the quantities of goods that may be traded under the derogation is therefore required to ensure that the revitalisation efforts of the local fishing fleet continue and thus improve its ability to supply the local fishery processing sector with originating fish.
Povečanje količin blaga, ki se lahko tržijo na podlagi odstopanja, je zato nujno za zagotovitev, da se prizadevanja za oživitev domače ribiške flote nadaljujejo in s tem izboljša zmožnost oskrbe domačega ribiškega predelovanega sektorja z ribami s poreklom.
In particular, account should be taken of the fact that there are already significant sourcing possibilities in originating fish as supplies from local vessels and bilateral cumulation can be used.
Zlasti je treba upoštevati, da je že veliko možnosti dobave iz rib s poreklom, saj se lahko uporabi oskrba z domačih plovil in dvostranska kumulacija.
The quantities of the derogation for 2010 should therefore be raised to 2500 tonnes for prepared or preserved mackerel fillets and to 875 tonnes for prepared or preserved frigate tuna or frigate mackerel fillets, which quantities are considered to be sufficient to allow the processing industry of Cape Verde to continue its exports to the European Union and support the efforts of the local authorities in ensuring that the revitalisation efforts of the local fishing fleet continue successfully.
Količine odstopanja za leto 2010 bi bilo zato treba povečati na 2500 ton za pripravljene ali konzervirane filete skuše in na 875 ton za filete pripravljenega ali konzerviranega fregatnega trupca ali trupca, katerih količine naj bi zadostovale, da predelovalna industrija Zelenortskih otokov nadaljuje z izvozom v Evropsko unijo in se podpre delo lokalnih organov za zagotovitev nadaljnjih uspešnih prizadevanj za oživitev domače ribiške flote.
Regulation (EC) No 815/2008 should therefore be amended accordingly.
Uredbo (ES) št. 815/2008 je zato treba ustrezno spremeniti.
The Annex to Regulation (EC) No 815/2008 is replaced by the text set out in the Annex to this Regulation.
Priloga k Uredbi (ES) št. 815/2008 se nadomesti z besedilom iz Priloge k tej uredbi.
OJ L 220, 15.8.2008, p. 11.
UL L 220, 15.8.2008, str. 11.
Mackerel (Scomber colias, Scomber japonicus, Scomber scombrus) fillets, prepared or preserved
Skuša (Scomber Colias, Scomber Japonicus, Scomber Scombrus), pripravljeni ali konzervirani fileti
Frigate tuna, frigate mackerel (Auxis thazard, Auxis rochei) fillets, prepared or preserved
Fregatni trupec, trupec (Auxis thazard, Auxis Rochei), pripravljeni ali konzervirani fileti
Yellowfin tunny, skipjack tuna (Tunnus albacares, Katsuwonus pelamis) fillets, prepared or preserved
Rumenoplavuti tun, progasti tun (Tunnus Albacares, Katsuwonus Pelamis), pripravljeni ali konzervirani fileti
The existing quotas are expected to be exhausted for the two categories of products concerned far before the end of 2010, which further justifies the need for an increase in the quantities granted for 2010.
Pričakuje se, da se bodo sedanje kvote za dve skupini zadevnih proizvodov izčrpale že veliko pred koncem leta 2010, kar še nadalje upravičuje potrebo po povečanju količin, dodeljenih za leto 2010.
However, it does not appear appropriate to fully meet the amounts requested.
Kljub temu ni primerno, da bi v celoti izpolnili zahtevane količine.
Commission Regulation (EU) No 895/2010
Uredba Komisije (EU) št. 895/2010
entering a name in the register of protected designations of origin and protected geographical indications [Halberstädter Würstchen (PGI)]
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb [Halberstädter Würstchen (ZGO)]
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Germany's application to register the name ‘Halberstädter Würstchen’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Nemčije za registracijo imena „Halberstädter Würstchen“ objavljena v Uradnem listu Evropske unije [2].
OJ C 35, 12.2.2010, p. 9.
UL C 35, 12.2.2010, str. 9.
Halberstädter Würstchen (PGI)
Halberstädter Würstchen (ZGO)
Commission Regulation (EU) No 896/2010
Uredba Komisije (EU) št. 896/2010
entering a name in the register of protected designations of origin and protected geographical indications [Schrobenhausener Spargel/Spargel aus dem Schrobenhausener Land/Spargel aus dem Anbaugebiet Schrobenhausen (PGI)]
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb (Schrobenhausener Spargel/Spargel aus dem Schrobenhausener Land/Spargel aus dem Anbaugebiet Schrobenhausen (ZGO))
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Germany’s application to register the name ‘Schrobenhausener Spargel/Spargel aus dem Schrobenhausener Land/Spargel aus dem Anbaugebiet Schrobenhausen’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Nemčije za registracijo imena „Schrobenhausener Spargel“ ali „Spargel aus dem Schrobenhausener Land“ ali „Spargel aus dem Anbaugebiet Schrobenhausen“ objavljena v Uradnem listu Evropske unije [2].
OJ C 34, 11.2.2010, p. 11.
UL C 34, 11.2.2010, str. 11.
Schrobenhausener Spargel/Spargel aus dem Schrobenhausener Land/Spargel aus dem Anbaugebiet Schrobenhausen (PGI)
Schrobenhausener Spargel/Spargel aus dem Schrobenhausener Land/Spargel aus dem Anbaugebiet Schrobenhausen (ZGO)
Commission Regulation (EU) No 897/2010
Uredba Komisije (EU) št. 897/2010
entering a name in the register of protected designations of origin and protected geographical indications (Suska sechlońska (PGI))
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb (Suska sechlońska (ZGO))
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Poland’s application to register the name ‘Suska sechlońska’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Poljske za registracijo imena „Suska sechlońska“ objavljena v Uradnem listu Evropske unije [2].
OJ C 35, 12.2.2010, p. 13.
UL C 35, 12.2.2010, str. 13.
Suska sechlońska (PGI)
Suska sechlońska (ZGO)
Commission Regulation (EU) No 898/2010
Uredba Komisije (EU) št. 898/2010
entering a name in the register of protected designations of origin and protected geographical indications [Patata della Sila (PGI)]
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb [Patata della Sila (ZGO)]
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Italy’s application to register the name ‘Patata della Sila’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Italije za registracijo imena „Patata della Sila“ objavljena v Uradnem listu Evropske unije [2].
As no objection within the meaning of Article 7 of Regulation (EC) No 510/2006 has been received by the Commission, that name should therefore be entered in the register,
Ker Komisija ni prejela nobenega ugovora v skladu s členom 7 Uredbe (ES) št. 510/2006, je treba navedeno ime registrirati –
OJ C 33, 10.2.2010, p. 10.
UL C 33, 10.2.2010, str. 10.
Patata della Sila (PGI)
Patata della Sila (ZGO)
Commission Regulation (EU) No 899/2010
Uredba Komisije (EU) št. 899/2010
entering a name in the register of protected designations of origin and protected geographical indications (Mogette de Vendée (PGI))
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb (Mogette de Vendée (ZGO))
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, France’s application to register the name ‘Mogette de Vendée’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Francije za registracijo imena „Mogette de Vendée“ objavljena v Uradnem listu Evropske unije [2].
OJ C 18, 23.1.2010, p. 42.
UL C 18, 23.1.2010, str. 42.
Mogette de Vendée (PGI)
Mogette de Vendée (ZGO)
Commission Regulation (EU) No 900/2010
Uredba Komisije (EU) št. 900/2010
entering a name in the register of protected designations of origin and protected geographical indications [Estepa (PDO)]
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb [Estepa (ZOP)]
Pursuant to the first subparagraph of Article 6(2) and in accordance with Article 17(2) of Regulation (EC) No 510/2006, Spain's application to register the name ‘Estepa’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) in členom 17(2) Uredbe (ES) št. 510/2006 je bila vloga Španije za registracijo imena „Estepa“ objavljena v Uradnem listu Evropske unije [2].
OJ C 36, 13.2.2010, p. 11.
UL C 36, 13.2.2010, str. 11.
Estepa (PDO)
Estepa (ZOP)
Commission Regulation (EU) No 901/2010
Uredba Komisije (EU) št. 901/2010
entering a name in the register of protected designations of origin and protected geographical indications [Φάβα Σαντορίνης (Fava Santorinis) (PDO)]
o vpisu imena v register zaščitenih označb porekla in zaščitenih geografskih označb [Φάβα Σαντορίνης (Fava Santorinis) (ZOP)]
Pursuant to the first subparagraph of Article 6(2) of Regulation (EC) No 510/2006, Greece's application to register the name ‘Φάβα Σαντορίνης (Fava Santorinis)’ was published in the Official Journal of the European Union [2].
V skladu s prvim pododstavkom člena 6(2) Uredbe (ES) št. 510/2006 je bila vloga Grčije za registracijo imena „Φάβα Σαντορίνης“ (Fava Santorinis) objavljena v Uradnem listu Evropske unije [2].
JO C 34, 11.2.2010, p. 3.
UL C 34, 11.2.2010, str. 3.
Φάβα Σαντορίνης (Fava Santorinis) (PDO)
Φάβα Σαντορίνης (Fava Santorinis) (ZOP)
Commission Regulation (EU) No 902/2010
Uredba Komisije (EU) št. 902/2010
This Regulation shall enter into force on 9 October 2010.
Ta uredba začne veljati 9. oktobra 2010.
Commission Regulation (EU) No 903/2010
Uredba Komisije (EU) št. 903/2010
These prices and duties have been last amended by Commission Regulation (EU) No 873/2010 [4]
Navedene cene in dolžnosti so bile nazadnje spremenjene z Uredbo Komisije (EU) št. 873/2010 [4].
OJ L 261, 5.10.2010, p. 3.
UL L 261, 5.10.2010, str. 3.
Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 17029095 from 9 October 2010
Spremenjene reprezentativne cene in dodatne uvozne dajatve za beli in surovi sladkor ter proizvode z oznako KN 17029095, ki se uporabljajo od 9. oktobra 2010
Council Regulation (EU) No 904/2010
Uredba Sveta (EU) št. 904/2010
on administrative cooperation and combating fraud in the field of value added tax
o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax [3] has been substantially amended several times.
Uredba Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost [3] je bila večkrat bistveno spremenjena.
Since further amendments are to be made, it should be recast in the interests of clarity.
Ker so potrebne dodatne spremembe, je treba zaradi jasnosti navedeno uredbo prenoviti.
The instruments to combat fraud in the field of value added tax (hereinafter ‘VAT’) in Regulation (EC) No 1798/2003 should be improved and supplemented subsequent to the Council Conclusions of 7 October 2008; the Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on a coordinated strategy to improve the fight against VAT fraud in the European Union; and the Report from the Commission to the Council and the European Parliament on the application of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of VAT (hereinafter the ‘Commission’s report’).
Instrumente za boj proti goljufijam na področju davka na dodano vrednost (v nadaljnjem besedilu: DDV) iz Uredbe 1798/2003 bi bilo treba izboljšati in dopolniti na podlagi sklepov Sveta z dne 7. oktobra 2008 in Sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu ekonomsko-socialnemu odboru o usklajeni strategiji za izboljšanje boja proti goljufijam na področju DDV v Evropski uniji ter Poročila Komisije Svetu in Evropskemu parlamentu o uporabljanju Uredbe Sveta (ES) št. 1798/2003 o upravnem sodelovanju na področju DDV (v nadaljnjem besedilu: poročilo Komisije).
Editorial and practical clarifications of the provisions of Regulation (EC) No 1798/2003 are also required.
Potrebna so tudi redakcijska in praktična pojasnila določb Uredbe (ES) št. 1798/2003.
Tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation.
Davčna utaja in izogibanje davkom, ki segata čez meje držav članic, povzročata proračunske izgube in kršitve načela poštenega obdavčevanja.
They are also liable to bring about distortions of capital movements and of the conditions of competition.
Lahko povzročita izkrivljanje pretoka kapitala in pogojev konkurence.
They thus affect the operation of the internal market.
Zato vplivata na delovanje notranjega trga.
Combating VAT evasion calls for close cooperation between the competent authorities in each Member State responsible for the application of the provisions in that field.
Boj proti utaji DDV zahteva tesno sodelovanje med pristojnimi organi v vsaki državi članici, ki so odgovorni za uporabo določb na navedenem področju.
The tax harmonisation measures taken to complete the internal market should include the establishment of a common system for cooperation between the Member States, in particular as concerns exchange of information, whereby the Member States’ competent authorities are to assist each other and to cooperate with the Commission in order to ensure the proper application of VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods.
Ukrepi davčnega usklajevanja, sprejeti zaradi vzpostavitve notranjega trga, bi morali vključevati uvedbo skupnega sistema za sodelovanje med državami članicami, zlasti kar zadeva izmenjavo informacij, s katerim pristojni organi držav članic pomagajo eden drugemu in sodelujejo s Komisijo, da bi zagotovili pravilno uporabo DDV za dobave blaga in storitev, pridobitve blaga znotraj Skupnosti in uvoz blaga.
Administrative cooperation should not lead to an undue shift of administrative burdens between Member States.
Upravno sodelovanje ne bi smelo voditi do nepotrebnega prenosa upravnih obremenitev med državami članicami.
For the purposes of collecting the tax owed, Member States should cooperate to help ensure that VAT is correctly assessed.
Za namene pobiranja dolgovanega davka, bi morale države članice sodelovati in tako zagotoviti pravilno odmero DDV.
They must therefore not only monitor the correct application of tax owed in their own territory, but should also provide assistance to other Member States for ensuring the correct application of tax relating to activity carried out on their own territory but owed in another Member State.
Zato morajo ne samo nadzorovati pravilno uporabo dolgovanega davka na svojem ozemlju, temveč bi morale tudi ponuditi pomoč drugim državam članicam za zagotovitev pravilne uporabe davka v zvezi z dejavnostjo, ki se opravlja na njihovem ozemlju, dolgovan pa je v drugi državi članici.
Monitoring the correct application of VAT on cross-border transactions taxable in a Member State other than that where the supplier is established depends in many cases on information which is held by the Member State of establishment or which can be much more easily obtained by that Member State.
Nadziranje pravilne uporabe DDV pri čezmejnih transakcijah, obdavčljivih v državi članici, ki ni država članica, kjer ima dobavitelj sedež, je v veliko primerih odvisno od informacij, s katerimi razpolaga država članica sedeža, ali ki jih ta država članica veliko enostavneje pridobi.
Effective supervision of such transactions is therefore dependent on the Member State of establishment collecting, or being in a position to collect, that information.
Učinkovitost nadzora teh transakcij je torej odvisna od tega ali država članica sedeža zbira oziroma je zmožna zbirati te informacije.
In order to establish the one-stop shop scheme provided for by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [4], and to apply the refund procedure for taxable persons not established in the Member State of refund provided for in Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State [5], rules on the exchange and storage of information by Member States are required.
Za vzpostavitev sistema „vse na enem mestu“ iz Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [4] in uporabo postopka vračila davčnemu zavezancu, ki nima sedeža v državi članici vračila iz Direktive Sveta 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici [5], so potrebna pravila o izmenjavi informacij med državami članicami in hrambi teh informacij.