natgillin/translations-raw huggingface dataset:
In its letter (SG(99) 3364) of 10 May 1999, the Commission indicated that, although the Belgian provisions appear reasonable and proportionate, the Commission had received a number of complaints from which it was apparent, in particular, that if the purchaser transports the goods acquired itself, the authorities require documents that the vendor cannot provide, inter alia, the freight papers.
Komisija v tem dopisu (SG(99) 3364) z dne 10. maja 1999 pojasnjuje, da se sicer zdijo belgijske določbe razumne in sorazmerne, vendar je prejela več pritožb, iz katerih izhaja, da zlasti kadar kupec sam prevaža pridobljeno blago, uprava zahteva dokumente, ki jih prodajalec ne more predložiti, zlasti prevozne listine.
In this respect, Belgium refers to Belgian case law according to which taxation must be based on the facts of the case and the principle of sound administration.
V zvezi s tem Belgija opozarja na belgijsko sodno prakso, v skladu s katero mora davek temeljiti na dejstvih in načelu dobrega upravljanja.
On the basis of these principles, the tax authorities believe that they must take account of evidence furnished by the authorities of other countries in granting any exemption from VAT for intra-Community supplies.
V skladu s temi načeli uprava meni, da mora za morebitno dodelitev oprostitve plačila DDV za dobave blaga znotraj Skupnosti upoštevati dokaze, ki so jih predložili organi druge države.
In this instance, the Swiss company which purchased the goods had appointed a representative in the United Kingdom, who was registered for VAT and discharged his tax obligations in the United Kingdom.
V tem primeru je švicarska družba, ki je pridobila blago, pooblastila zastopnika v Združenem kraljestvu, ki je registriran kot zavezanec za DDV in izpolnjuje davčne obveznosti v tej državi.
Article 70(2) of the VAT Code would thus apply when invoices which are required to be issued under Articles 53, 53 octies and 54 of the Code, have not been drawn up or have not been drawn up correctly.
Člen 70(2) belgijskega zakonika o DDV naj bi se uporabljal, kadar računi, katerih izdajanje urejata člena 53 in 53g ter 54 belgijskega zakonika o DDV, niso bili izdani ali niso bili izdani pravilno.
See VAT comment No 70/60 to 70/62.
Glej pojasnila o DDV od št. 70/60 do št. 70/62.
See press release of 9 July 2004, IP/04/882.
Glej sporočilo za javnost z dne 9. julija 2004, IP/04/882.
See paragraph 55 of the opening decision.
Glej uvodno izjavo 55 odločitve o sprožitvi postopka.
See the Opinion of the Advocate-General in Case C-353/95 Schmid [1997] ECR I-7007, paragraph 30.
Glej sklepne predloge generalnega pravobranilca v zadevi C-353/95 P, Recueil, str. I-7007, točka 30.
Umicore mentions statistical data from the Special Tax Inspectorate according to which 22 % of the additional VAT charged for increases in turnover in the period 2000-02 was determined pursuant to an agreement concluded with the taxable person.
Družba Umicore navaja statistike Posebnega davčnega inšpektorata, v skladu s katerimi je bilo 22 % doplačil DDV zaradi povečanja prometa v obdobju 2000–2002 določenih po sporazumu z davčnim zavezancem.
In its judgment of 10 January 1991, in case FJ.F 91/204, the Namur General Court stated that ‘tax authorities and the taxpayer may validly compromise on the VAT taxable base.
V sodbi Splošnega sodišča iz Namurja (Tribunal de Namur) z dne 10. januarja 1991 v zadevi FJ.F, 91/204 je navedeno: „Davčna uprava in davčni zavezanec se lahko veljavno pogodita o davčni osnovi za DDV.
Under the applicable legal and regulatory provisions, by accepting the transaction concerning the taxable base, the taxpayer also requests the benefit of a reduction in fines.
Veljavni zakoni in drugi predpisi določajo, da želi davčni zavezanec s privolitvijo v poravnavo o davčni osnovi tudi znižati globe.
The operation thus corresponds, by its very nature, to the definition of a transaction whose main feature is the existence of mutual concessions between the parties.
To ravnanje po naravi ustreza opredelitvi poravnave, katere bistvena značilnost je, da med strankami obstajajo vzajemne ugodnosti.
In the case in question, the concession made by the taxpayer is the acceptance of the taxable base resulting from the adjustment notice following the check.
Ugodnost davčnega zavezanca je v tem primeru sklenitev sporazuma o davčni osnovi, ki izhaja iz zahtevka za poravnavo po nadzoru.
The concession made by the tax authorities is the reduction in the legal fines linked to the agreement on the taxable base.’
Ugodnost davčne uprave je znižanje zakonskih glob, povezanih z dogovorom o določitvi davčne osnove.“
Under Belgian law, an employer that does not pay the contributions in time is subject, among other things, to surcharges and criminal penalties.
V skladu z belgijskim pravom so za delodajalca, ki prispevkov ne plača pravočasno, zagroženi pribitki in kazenske sankcije.
It is recognised, however, that the NOSS may grant grace periods.
Vendar je dovoljeno, da urad za socialno varnost odobri podaljšan plačilni rok.
Considering that the payment facilities enabled the insolvent company to survive in an artificial manner, the Brussels Commercial Court made a referral for a preliminary ruling to the Court with a view to establishing whether such payment facilities could constitute State aid.
Ker so plačilne olajšave nesolventnemu podjetju umetno omogočile obstoj, je Tribunal de commerce (gospodarsko sodišče) v Bruslju Sodišču postavilo vprašanje za sprejetje predhodne odločbe, da bi ugotovilo, ali so take plačilne olajšave lahko državna pomoč.
National Office for Social Security in Belgium.
Nacionalni urad za socialno varnost v Belgiji.
Judgment in Case T-127/99 Diputación Foral de Álava and Others v Commission of the European Communities [2002] ECR II-1275, paragraphs 164-166.
Sodba z dne 6. marca 2002 v zadevi Diputación Forai de Álava in drugi, T-127/99, Recueil, str. II-1275, točke od 164 do 166.
In this respect, Umicore refers to paragraph 26 of the Commission notice on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3), according to which the purpose of a tax system is ‘to collect revenue to finance State expenditure’.
V zvezi s tem se družba Umicore sklicuje na točko 26 Obvestila Komisije o uporabi pravil o državni pomoči za ukrepe v zvezi z neposredno obdavčitvijo ustvarjenega dohodka (UL C 384, 10.12.1998, str. 3), v skladu s katerim je edini namen davčnega sistema „pobiranje prihodkov, ki financirajo državne odhodke“.
See, for instance, judgment of the Court of Justice in Case C-387/92 Banco de Crédito Industrial, now Banco Exterior de España SA v Ayuntamiento de Valencia [1994] ECR I-877, paragraph 13; judgment in Case C-143/99 Adria Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten [2001] ECR I-8365, paragraph 38; judgment in Case C-53/00 Ferring SA v Agence centrale des organismes de sécurité sociale (ACOSS) [2001] ECR I-9067, paragraph 15; judgment in Case C-172/03 Wolfgang Heiser v Finanzamt Innsbruck [2005] ECR I-1627, paragraph 36; judgment in Joined Cases C-182/03 and C-217/03 Kingdom of Belgium and Forum 187 ASBL v Commission of the European Communities [2003] ECR I-6887, paragraph 86.
Glej zlasti sodbe Sodišča z dne 15. marca 1994 v zadevi Banco Exterior de España, C-387/92, Recueil, str. I-877, točka 13; z dne 8. novembra 2001 v zadevi Adria Wien Pipeline GmbH, C-143/99, Recueil, str. I-8365, točka 38; z dne 22. novembra 2001 v zadevi Ferring, C-53/00, Recueil, str. I-9067, točka 15; z dne 3. marca 2005 v zadevi Heiser, C-172/03, ZOdl, str. I-1627, točka 36; z dne 22. junija 2006 v združenih zadevah Forum 187 ASBL, C-182/03 in C-217/03, Recueil, str. I-6887, točka 86.
See paragraph 9 of the 1998 notice cited in footnote 46.
Glej točko 9 zgoraj v opombi 46 navedenega obvestila iz leta 1998.
‘Company B’ is actually a reference to two separate Italian companies.
B se v resnici nanaša na različni italijanski družbi.
See Section II.2.
Glej oddelek II.2.
Cassation, judgments of 12.9.2009, cited above.
Kasacija, zgoraj navedene sodbe z dne 12. septembra 2009.
The Court confirmed that a fine of 200 % was disproportionate given the circumstances and that the Court of Appeal had quite rightly reduced it to 50 %.
Sodišče je potrdilo, da je 200-odstotna globa nesorazmerna glede na okoliščine zadeve in da je Cour d‘appel (prizivno sodišče) utemeljeno znižalo znesek globe na 50 %.
‘Company B’ actually refers to two companies established in Switzerland.
B se v resnici nanaša na dve družbi s sedežem v Švici.
‘C’ in fact refers to the same companies as ‘B’ in the third example described in the next recital.
C se v resnici nanaša na isti družbi kot B v tretjem primeru, opisanem v naslednji uvodni izjavi.
21 % of BEF 1488611396 = BEF 312608393.
1488611396 BEF × 21 % = 312608393 BEF.
In the cases to which Article 70(1) applies, the 10 % rate is the minimum applied by the tax authorities.
Ob uporabi člena 70(1) je 10-odstotna stopnja najnižja stopnja, ki jo uporabljajo davčni organi.
Company C in fact refers to the same Swiss companies as were involved in the second example.
C se v resnici nanaša na isti švicarski družbi, ki sta sodelovali v drugem primeru.
21 % of the amounts invoiced: (29595944 + 34744972 + 32355113 + 73803950 + 130531237) × 21 % = BEF 63216555.
21 % obračunanih zneskov: (29595944 + 34744972 + 32355113 + 73803950 + 130531237) × 21 % = 63216555 BEF.
Rate of corporate tax applicable when the agreement was concluded.
Stopnja davka od dobička pravnih oseb, ki je veljala ob sklenitvi sporazuma.
See Article 218 CIR92 in conjunction with Articles 157 to 168 CIR92.
Glej člen 218 okrožnice št. 92 o vračilu DDV v povezavi s členi od 157 do 168 okrožnice št. 92 o vračilu DDV.
Rate applied by the Belgian tax authorities to calculate interest on late payments.
Stopnja, ki jo belgijska davčna uprava uporablja za izračun zamudnih obresti.
Date set down in the adjustment notice in accordance with the tax authorities’ usual practice.
Datum, določen v zahtevku za poravnavo, na podlagi običajne prakse davčne uprave.
(3 × 12 months) + 11 months = 47 months × 0,8 % = 37,6 %.
(3 × 12 mesecev) + 11 mesecev = 47 mesecev × 0,8 % = 37,6 %.
The Commission’s decision to initiate the procedure was published in the Official Journal of the European Union [3] on 7 September 2004.
Odločitev Komisije, da začne postopek, je bila 7. septembra 2004 objavljena v Uradnem listu Evropske unije [3].
The Commission called on interested parties to submit their comments on the aid in question.
Komisija je zainteresirane strani pozvala, naj predložijo pripombe o zadevni pomoči.
By e-mail dated 21 January 2009 the Commission asked the Belgian authorities to keep it informed of the action taken in response to its letter dated 17 October 2008.
Komisija je z elektronskim dopisom z dne 21. januarja 2009 od belgijskih organov zahtevala, naj jo obveščajo o nadaljnji obravnavi njenega dopisa z dne 17. oktobra 2008.
By letter dated 29 January 2009 the Belgian authorities replied that the Special Tax Directorate was taking steps to answer the Commission’s questions.
Ti so Komisiji z dopisom z dne 29. januarja 2009 odgovorili, da je Posebni davčni inšpektorat začel postopke, da bi odgovoril na vprašanja Komisije.
As part of investigations by tax authorities in several Member States into transactions involving precious metals, the Brussels Regional Directorate of the Special Tax Inspectorate carried out checks on Umicore SA covering the period 1995 to 1999.
Regionalna direkcija Posebnega davčnega inšpektorata v Bruslju je v okviru preiskav transakcij s plemenitimi kovinami, ki so jih izvajali davčni organi več držav članic, pri družbi Umicore S.A. opravila preverjanja za leta od 1995 do 1999.
Following these checks the Special Tax Inspectorate addressed to Umicore, on 30 November 1998 and 30 April 1999 respectively, two adjustment notices concerning the irregular application of VAT exemptions to sales of silver granules to undertakings established in Italy, Switzerland and Spain.
Po teh preverjanjih je Posebni davčni inšpektorat družbi Umicore 30. novembra 1998 in 30. aprila 1999 poslal dva zahtevka za poravnavo, v katerih je bilo ugotovljeno, da uporaba oprostitev plačila DDV pri prodajah srebra v zrncih družbam s sedežem v Italiji, Švici in Španiji ni bila pravilna.
In a judgment of 24 February 1999 [16] the Belgian Court of Arbitration [17] decided that a judge must be able to verify whether ‘a decision of a punitive nature is justified by fact and by law and respects all legislative provisions and general principles incumbent on the authorities, including the principle of proportionality.’
V sodbi z dne 24. februarja 1999 [16] je belgijsko arbitražno sodišče [17] odločilo, da mora imeti sodišče možnost preveriti, ali „je kazenska odločba pravno in dejansko upravičena ter ali spoštuje vse zakonske določbe in splošna načela, ki veljajo za upravo, med katerimi je načelo sorazmernosti“.
In the same judgment, the Court of Arbitration also found that administrative fines in the field of VAT are punitive in nature.
Ob tej priložnosti je arbitražno sodišče tudi menilo, da imajo upravne globe s področja DDV kazenski značaj.
On 21 December 2000 the Special Tax Inspectorate accepted a proposal for an agreement submitted by Umicore regarding its VAT liabilities for the years 1995 to 1998.
Posebni davčni inšpektorat je 21. decembra 2000 sprejel predlog sporazuma, ki ga je ponudila družba Umicore v zvezi z njenim stanjem DDV za leta od 1995 do 1998.
In the proposed agreement it was indicated that Umicore disputed the validity of the adjustments claimed by the Special Tax Inspectorate but accepted the settlement put forward in the interests of conciliation.
V predlogu sporazuma je pojasnjeno, da se družba Umicore ne strinja z utemeljenostjo zahtevkov za poravnavo tega inšpektorata, vendar v želji po spravi sprejema predlagano poravnavo.
Given the fact that Umicore wished to bring this deduction forward, so to speak, in order to put an end to its dispute with the Special Tax Inspectorate before the end of the 2000 financial year, the authorities reportedly accepted to included the effect of bringing the deduction forward in the settlement of 21 December 2000.
Ker je družba Umicore želela nekako vnaprej predvideti ta odbitek in spor s Posebnim davčnim inšpektoratom končati pred koncem računovodskega leta 2000, naj bi uprava v poravnavi z dne 21. decembra 2000 sprejela upoštevanje tega vnaprejšnjega ukrepanja.
Belgium further emphasises that accepting this request fell entirely within the Ministry’s powers to reduce or waive fines.
Nato Belgija pojasnjuje, da je bilo upoštevanje tega predloga sestavni del ministrske pristojnosti za zmanjšanje in odpis glob.
Umicore
Družba Umicore
For instance: the information communicated by the Italian tax authorities appeared to indicate that company B could be regarded as a ‘missing trader’, the role of which was confined to producing invoices charging VAT and then disappearing without fulfilling its tax obligations, including the payment of the VAT to the Italian tax authorities,
so informacije, ki so jih predložili italijanski davčni organi, kazale, da je družbo B mogoče šteti za neplačujoči gospodarski subjekt („missing trader“), katerega vloga je omejena na izdajanje računov z obračunanim DDV in ki nato izgine, ne da bi poravnal davčne obveznosti, med katerimi je plačilo DDV italijanskemu davčnemu organu,
A 10 % rate can be regarded as acceptable with reference to the 10 % rate provided for in table G of the annex to Royal Decree No 41 for infringements covered by Article 70(1) of the VAT Code and with reference to the 10 % fine referred to in the adjustment notice of 30 November 1998.
Po eni strani se za kršitve iz člena 70(1) belgijskega zakonika o DDV 10-odstotna stopnja lahko šteje za sprejemljivo glede na 10-odstotno stopnjo iz preglednice G v prilogi h kraljevemu odloku št. 41 in glede na 10 %, navedenih v zahtevku za poravnavo z dne 30. novembra 1998.
In addition, the 50 % rate could be regarded as the maximum rate applicable in line with the principle of proportionality and the context of a settlement agreement.
Po drugi strani je 50-odstotno stopnjo mogoče šteti za najvišjo mogočo stopnjo ob upoštevanju načela subsidiarnosti in okoliščin sporazumov o poravnavi.
Case C-256/97 DM Transport [1999] ECR I-3913.
Sodba z dne 29. junija 1999 v zadevi DM Transport, C-256/97, Recueil, str. I-3913.
DM Transport was liable to pay BEF 18,1 million to the Belgian National Office for Social Security (NOSS) as amounts withheld from salaries and as employer’s contributions.
DM Transport je belgijskemu državnemu uradu za socialno varnost (v nadaljnjem besedilu: urad za socialno varnost) med drugim dolgoval 18,1 milijona BEF iz naslova odtegljajev od plač in delodajalskih prispevkov.
The goods were transported, on behalf of C, directly from the place of production in Belgium to Italy. Most of the invoices issued by Umicore for its customer B were paid for by taxable person C.
Prevoz blaga s kraja proizvodnje v Belgiji neposredno v Italijo je bil opravljen po naročilu zavezanca C. Večino računov, ki jih je družba Umicore izstavila stranki B, je plačal zavezanec C.
Article 5(2) of Royal Decree No 18 provides that ‘a buyer not established in Belgium who takes possession of goods in Belgium must, on taking possession of the goods, provide an acknowledgment of receipt to the vendor established in Belgium. This acknowledgment of receipt must contain the date of the transfer of the goods, a description of the goods and details of the country of destination.
Člen 5(2) kraljevega odloka št. 18 določa, da „mora kupec, ki nima sedeža v Belgiji in sam pridobi blago v Belgiji, svojemu prodajalcu s sedežem v Belgiji ob prevzemu izdati potrdilo o prevzemu.
Article 2 of the VAT Code stipulates that the supply of goods or services effected for consideration is subject to VAT if it takes place within Belgium.
Člen 2 belgijskega zakonika o DDV določa, da je predmet davka dobava blaga in storitev, ki je za plačilo opravljena v Belgiji.
And Article 53(2) of the VAT Code makes it compulsory to issue an invoice for the supply of any goods or services, irrespective of whether or not it is actually taxed in Belgium.
Člen 53(2) belgijskega zakonika o DDV pa določa, da je treba za vse dobave blaga ali storitev, ne glede na to, ali so obdavčene v Belgiji ali ne, izdati račun.
On the pro forma invoices drawn up by Umicore, company C is given as the ‘owner’ in the description of the goods. The waybills were initially addressed to Swiss company C and generally state that the goods were being transported to Italy on behalf of Swiss company C.
Na predračunih, ki jih je izdala družba Umicore, je v opisu blaga pri „lastnici“ navedeno ime družbe C. Prevozne listine so prvotno naslovljene na švicarsko družbo C in na splošno navajajo, da je blago namenjeno v Italijo za račun švicarske družbe C.
The Commission forwarded to Belgium the comments from third parties on 13 May 2005. Belgium submitted its comments on 13 June 2005.
Komisija je pripombe tretjih strani posredovala Belgiji 13. maja 2005, ki ji je svoja mnenja o njih predložila 13. junija 2005.
By letter dated 9 August 2002 the Commission requested further information to complete its assessment of the measure. This information was communicated by the Belgian Government by letter dated 18 September 2002.
Komisija je z dopisom z dne 9. avgusta 2002 zahtevala dodatne informacije za popolnejšo presojo ukrepa, ki jih je belgijska vlada predložila z dopisom z dne 18. septembra 2002.
On 28 July 2008 a meeting took place between representatives of the Special Tax Inspectorate and the Commission. After the meeting a list of questions containing the points raised by the Commission at the meeting was sent by e-mail to the Belgian authorities. The Belgian authorities replied by letter dated 9 September 2008.
Po sestanku med predstavniki Posebnega davčnega inšpektorata in Komisije 28. julija 2008 je bil seznam vprašanj, ki so jih na sestanku postavili predstavniki Komisije, po elektronski pošti poslan belgijskim organom, ki so odgovorili z dopisom z dne 9. septembra 2008.
amending Annex II to Decision 93/52/EEC as regards the recognition of certain regions in Italy as officially free of brucellosis (B. melitensis) and amending the Annexes to Decision 2003/467/EC as regards the declaration that certain regions of Italy, Poland and the United Kingdom are officially free of bovine tuberculosis, bovine brucellosis and enzootic bovine leukosis
o spremembi Priloge II k Odločbi 93/52/EGS glede priznanja nekaterih regij v Italiji kot uradno prostih bruceloze (B. melitensis) ter spremembi prilog k Odločbi 2003/467/ES glede priznanja nekaterih regij Italije, Poljske in Združenega kraljestva kot uradno prostih goveje tuberkuloze, goveje bruceloze in enzootske goveje levkoze
It lays down the conditions whereby Member States or regions thereof may be recognised as being officially brucellosis-free.
Določa pogoje, pod katerimi se države članice ali regije priznajo kot uradno proste bruceloze.
Commission Decision 93/52/EEC of 21 December 1992 recording the compliance by certain Member States or regions with the requirements relating to brucellosis (B. melitensis) and according them the status of a Member State or region officially free of the disease [3] lists, in Annex II thereto, the regions of the Member States which are recognised as officially free of brucellosis (B. melitensis) in accordance with Directive 91/68/EEC.
V Prilogi II k Odločbi Komisije 93/52/EGS z dne 21. decembra 1992 o ugotovitvi skladnosti nekaterih držav članic ali regij z zahtevami glede bruceloze (B. melitensis) in o priznanju statusa države članice ali regije, uradno proste te bolezni [3], je seznam regij v državah članicah, ki so priznane kot uradno proste bruceloze (B. melitensis) v skladu z Direktivo 91/68/EGS.
Italy has submitted to the Commission documentation demonstrating for the regions of Emilia-Romagna and Valle d’Aosta compliance with the conditions laid down in Directive 91/68/EEC in order for those regions in Italy to be recognised as officially free of brucellosis (B. melitensis).
Italija je predložila Komisiji dokumentacijo o skladnosti dežel Emilija-Romanja in Dolina Aoste s pogoji iz Direktive 91/68/EGS, da bi se ti regiji v Italiji priznali kot uradno prosti bruceloze (B. melitensis).
Following evaluation of the documentation submitted by Italy, the regions of Emilia-Romagna and Valle d’Aosta should be recognised as being officially free of that disease.
Po pregledu dokumentacije, ki jo je predložila Italija, je treba deželi Emilija - Romanja in Dolina Aoste priznati kot uradno prosti navedene bolezni.
It lays down the conditions whereby a Member State or region of a Member State may be declared officially tuberculosis-free, brucellosis-free and enzootic-bovine-leukosis-free as regards bovine herds.
Določa pogoje, pod katerimi se države članice ali regije držav članic lahko priznajo kot uradno proste tuberkuloze, bruceloze in enzootske goveje levkoze.
Even though the Isle of Man, as an internally self-governing dependency of the British Crown, is not part of the Union, it has a special, limited relationship with the Union.
Čeprav otok Man kot posest Britanske krone z notranjo samoupravo ni del Unije, ima posebno, omejeno zvezo z Unijo.
As a result, Regulation (EEC) No 706/73 of the Council of 12 March 1973 concerning the Community arrangements applicable to the Channel Islands and the Isle of Man for trade in agricultural products [4] provides that for the purpose of applying rules concerning, amongst others, animal health legislation, the United Kingdom and the Isle of Man are to be treated as a single Member State.
Uredba Sveta (EGS) št. 706/73 z dne 12. marca 1973 o režimu Skupnosti, ki se uporablja za Kanalske otoke in otok Man glede trgovine s kmetijskimi proizvodi [4], zato določa, da se med drugim pri uporabi pravil za zakonodajo o zdravstvenem varstvu živali Združeno kraljestvo in otok Man štejeta za posamezno državo članico.