natgillin/translations-raw huggingface dataset:
In cross-border situations, it is important to specify the obligations of each Member State so that the tax can be effectively monitored in the Member State in which it is owed.
V čezmejnih primerih je pomembno, da se določijo obveznosti vsake države članice, da bi se lahko davek v državi članici, v kateri je dolgovan, učinkovito nadzoroval.
Electronic storage and transmission of certain data for VAT control purposes are indispensable for the proper functioning of the VAT system.
Za pravilno delovanje sistema DDV je nujno elektronsko shranjevanje in posredovanje nekaterih podatkov za namene nadzora DDV.
They allow for rapid information exchange and automated access to information, which strengthen the fight against fraud.
To omogoča hitro izmenjavo informacij in avtomatičen dostop do informacij, kar krepi boj proti goljufijam.
That can be achieved by enhancing the databases on VAT-taxable persons and their intra-Community transactions through the inclusion in those databases of a range of information on the taxable persons and their transactions.
Takšna izmenjava se lahko zagotovi s krepitvijo zbirk podatkov o zavezancih za DDV in njihovih transakcijah znotraj Skupnosti na podlagi vključevanja dodatnih informacij o zavezancih in njihovih transakcijah v te zbirke.
The Member States should implement proper verification procedures to ensure that the information is up-to-date, comparable and of good quality, thereby increasing its reliability.
Države članice bi morale uvesti ustrezne postopke preverjanja, s katerimi se zagotovi, da so informacije posodobljene, primerljive in dobre kakovosti, kar poveča njihovo zanesljivost.
The conditions for the exchange of, and the automated access of Member States to, electronically stored data should be clearly defined.
Pogoji za izmenjavo in avtomatičen dostop držav članic do elektronsko shranjenih podatkov bi morali biti jasno opredeljeni.
In order to fight fraud effectively, it is necessary to provide for information exchange without prior request.
Za učinkovit boj proti goljufijam je treba zagotoviti izmenjavo informacij brez predhodne zahteve.
To facilitate the exchange of information, the categories for which an automatic exchange needs to be established should be specified.
Za lažjo izmenjavo informacij bi bilo treba določiti kategorije, za katere je treba vzpostaviti avtomatično izmenjavo.
As indicated in the Commission’s report, feedback is an appropriate means to ensure continual improvement of the quality of the information exchanged.
Kot je navedeno v Poročilu Komisije, so povratne informacije ustrezno sredstvo za zagotavljanje stalnega izboljševanja kakovosti izmenjanih informacij.
A framework for the provision of feedback should therefore be put in place.
Zato je treba določiti okvir za zagotovitev povratnih informacij.
For the effective monitoring of VAT on cross-border transactions, it is necessary to provide for the possibility of simultaneous controls by Member States and of the presence of officials of one Member State in the territory of another Member State, within the framework of administrative cooperation.
Za učinkovito nadziranje DDV pri čezmejnih transakcijah je treba zagotoviti možnost sočasnih kontrol držav članic in prisotnost uradnikov ene države članice na ozemlju druge države članice v okviru upravnega sodelovanja.
Online confirmation of the validity of VAT identification numbers is a tool which is increasingly used by operators.
Potrditev veljavnosti identifikacijskih številk za DDV po spletu je orodje, ki ga gospodarski subjekti vse pogosteje uporabljajo.
The system for confirming the validity of VAT identification numbers should provide automated confirmation of the relevant information to operators.
Zato bi moral sistem za potrditev veljavnosti identifikacijskih številk za DDV subjektom omogočiti avtomatično potrditev ustreznih informacij.
Some taxable persons are subject to specific obligations which are different from those in force in the Member State in which they are established, particularly as regards invoicing, when they supply goods or services to customers established on the territory of another Member State.
Nekateri davčni zavezanci, ki dobavljajo blago ali storitve naročnikom s sedežem v drugi državi članici, imajo posebne obveznosti, še posebej na področju izstavljanja računov, ki se razlikujejo od tistih, ki veljajo v državi članici, kjer imajo ti zavezanci sedež.
A mechanism should be established to make information on such obligations readily available for those taxable persons.
Treba je uvesti mehanizem z zlahka razpoložljivimi informacijami za te davčne zavezance.
Recent practical experience of the application of Regulation (EC) No 1798/2003 in the fight against carrousel fraud has shown that in some cases it is essential to establish a much faster mechanism for the exchange of information, covering much more, and better targeted, information in order to combat fraud effectively.
Praktične izkušnje pri uporabi Uredbe (ES) št. 1798/2003 v okviru boja proti goljufijam, imenovanih davčni vrtiljak, so nedavno pokazale, da je v nekaterih primerih vzpostavitev hitrejšega mehanizma za izmenjavo informacij, ki bo zajemal širše in bolj ciljno usmerjene informacije, nujno potrebna za učinkovit boj proti goljufijam.
In accordance with the Council Conclusions of 7 October 2008, a decentralised network without legal personality, to be called Eurofisc, should be established within the framework of this Regulation for all the Member States, to promote and facilitate multilateral and decentralised cooperation permitting targeted and swift action to combat specific types of fraud.
V skladu s sklepi Sveta z dne 7. oktobra 2008 bi bilo treba v okviru te uredbe za vse države članice vzpostaviti decentralizirano mrežo z imenom Eurofisc, ki ni pravna oseba, da bi se spodbudilo in olajšalo večstransko in decentralizirano sodelovanje, ki dovoljuje hiter in ciljno usmerjen boj proti posebnim vrstam goljufij.
The Member State of consumption has primary responsibility for assuring that non-established suppliers comply with their obligations.
Država članica potrošnje je prvenstveno odgovorna, da zagotovi, da dobavitelji, ki nimajo sedeža, izpolnjujejo svoje obveznosti.
To this end, the application of the temporary special scheme for electronically supplied services that is provided for in Chapter 6 of Title XII of Directive 2006/112/EC requires the definition of rules concerning the provision of information and transfer of money between the Member State of identification and the Member State of consumption.
V ta namen uporaba začasne posebne ureditve za elektronsko opravljene storitve, ki je opredeljena v poglavju 6 naslova XII Direktive 2006/112/ES, zahteva opredelitev pravil v zvezi s posredovanjem informacij in prenosom denarja med državo članico identifikacije in državo članico potrošnje.
Information obtained by a Member State from third countries may be very useful to other Member States.
Informacije, ki jih država članica pridobi od tretjih držav, so lahko zelo koristne za druge države članice.
Likewise information obtained by a Member State from other Member States may be very useful to third countries.
Prav tako kot so informacije, ki jih država članica pridobi od drugih držav članic, lahko zelo koristne za tretje države.
The conditions for the exchange of such information should therefore be specified.
Zato bi bilo treba določiti pogoje za izmenjavo teh informacij.
National rules on banking secrecy should not stand in the way of the application of this Regulation.
Nacionalni predpisi na področju bančne tajnosti ne bi smeli ovirati uporabljanja te uredbe.
This Regulation should not affect other measures adopted at Union level which contribute to combating VAT fraud.
Ta uredba ne bi smela vplivati na druge ukrepe, sprejete na ravni Unije, ki prispevajo k boju proti goljufijam na področju DDV.
In the interests of effectiveness and speed and on grounds of cost, it is essential that the information communicated under this Regulation should be provided by electronic means wherever possible.
Zaradi učinkovitosti, hitrosti in stroškov je bistveno, da bi se informacije, ki se sporočajo na podlagi te uredbe, kadar je to mogoče, morale sporočati z elektronskimi sredstvi.
In view of the repetitive nature of certain requests and the linguistic diversity within the Union, it is important to enhance the use of standard forms in the exchange of information so that information requests can be more rapidly processed.
Zaradi hitrejše obravnave zahtevkov za informacije in ponavljajoče se narave nekaterih zahtevkov kakor tudi jezikovne raznolikosti v Uniji, bi bilo treba poudariti uporabo standardnih obrazcev pri izmenjavi informacij.
The time limits laid down in this Regulation for the provision of information are to be understood as maximum periods not to be exceeded, the principle being that, in order for cooperation to be effective, information already available to the requested Member State should be provided without further delay.
Roki iz te uredbe za posredovanje informacij se razumejo kot najdaljša obdobja, ki se ne smejo prekoračiti, pri čemer velja načelo, da je treba zaradi učinkovitega sodelovanja informacije, ki so zaprošeni državi članici že na razpolago, posredovati nemudoma.
For the purposes of this Regulation, it is appropriate to consider limitations of certain rights and obligations laid down by Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data [6] in order to safeguard the interests referred to in Article 13(1)(e) of that Directive.
Za namene te uredbe je primerno upoštevati omejitve nekaterih pravic in obveznosti, določenih v Direktivi 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov [6] za zaščito interesov iz člena13(1)(e) navedene direktive.
Such limitations are necessary and proportionate in view of the potential loss of revenue for Member States and the crucial importance of information covered by this Regulation for the effectiveness of the fight against fraud.
Zaradi možnega izpada prihodkov za države članice in bistvenega pomena informacij v tej uredbi, so te omejitve nujne in sorazmerne za učinkovitost boja proti goljufijam.
As the measures necessary to implement this Regulation are measures of general scope within the meaning of Article 2 of Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [7], they must be adopted in conformity with the regulatory procedure provided for in Article 5 of that Decision,
Ker so ukrepi, potrebni za izvajanje te uredbe, ukrepi splošnega pomena v smislu člena 2 Sklepa Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [7], jih je treba sprejeti v skladu z regulativnim postopkom iz člena 5 navedenega sklepa –
This Regulation lays down the conditions under which the competent authorities in the Member States responsible for the application of the laws on VAT are to cooperate with each other and with the Commission to ensure compliance with those laws.
Ta uredba določa pogoje, pod katerimi sodelujejo pristojni organi v državah članicah, odgovorni za uporabo predpisov o DDV, drug z drugim in s Komisijo, da se zagotovi izpolnjevanje obveznosti z navedenimi predpisi.
To that end, it lays down rules and procedures to enable the competent authorities of the Member States to cooperate and to exchange with each other any information that may help to effect a correct assessment of VAT, monitor the correct application of VAT, particularly on intra-Community transactions, and combat VAT fraud.
Zato določa pravila in postopke, ki omogočajo pristojnim organom držav članic, da sodelujejo in izmenjujejo kakršne koli informacije drug z drugim, ki lahko pomagajo, da se izvede pravilna odmera DDV, da se nadzira pravilna uporaba DDV, predvsem pri transakcijah znotraj Skupnosti, ter se bori proti goljufijam na področju DDV.
In particular, it lays down rules and procedures for Member States to collect and exchange such information by electronic means.
Določa predvsem pravila in postopke, ki državam članicam omogočajo zbiranje in izmenjavo navedenih informacij z elektronskimi sredstvi.
This Regulation lays down the conditions under which the authorities referred to in paragraph 1 are to assist in the protection of VAT revenue in all the Member States.
Ta uredba določa pogoje, pod katerimi organi iz odstavka 1 pomagajo pri zaščiti prihodkov iz DDV v vseh državah članicah.
This Regulation shall not affect the application in the Member States of the rules on mutual assistance in criminal matters.
Ta uredba ne vpliva na uporabo pravil o medsebojni pravni pomoči v kazenskih zadevah v državah članicah.
This Regulation also lays down rules and procedures for the exchange by electronic means of VAT information on services supplied electronically in accordance with the special scheme provided for in Chapter 6 of Title XII of Directive 2006/112/EC and also for any subsequent exchange of information and, as far as services covered by that special scheme are concerned, for the transfer of money between Member States’ competent authorities.
Ta uredba določa tudi pravila in postopke za elektronsko izmenjavo informacij o DDV na storitve, ki so opravljene elektronsko v skladu s posebno ureditvijo na podlagi poglavja 6 naslova XII Direktive Sveta 2006/112/ES ter za kakršno koli naknadno izmenjavo informacij in, če gre za storitve v okviru te posebne ureditve, za prenos denarja med pristojnimi organi držav članic.
‘central liaison office’ means the office which has been designated pursuant to Article 4(1) with principal responsibility for contacts with other Member States in the field of administrative cooperation;
„centralni urad za zvezo“ pomeni urad, imenovan na podlagi člena 4(1), katerega glavna odgovornost so stiki z drugimi državami članicami na področju upravnega sodelovanja;
‘liaison department’ means any office other than the central liaison office which has been designated as such by the competent authority pursuant to Article 4(2) to exchange directly information on the basis of this Regulation;
„služba za zvezo“ pomeni kateri koli urad, razen centralnega urada za zvezo, ki jo je kot tako določil pristojni organ na podlagi člena 4(2) za neposredno izmenjavo informacij na podlagi te uredbe;
‘competent official’ means any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 4(3);
„pristojni uradnik“ pomeni kateri koli uradnik, ki lahko neposredno izmenjuje informacije na podlagi te uredbe, za kar je bil pooblaščen na podlagi člena 4(3);
‘requesting authority’ means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;
„organ prosilec“ pomeni centralni urad za zvezo, služba za zvezo ali kateri koli pristojni uradnik države članice, ki da zahtevek za pomoč v imenu pristojnega organa;
‘requested authority’ means the central liaison office, a liaison department or any competent official of Member State who receives a request for assistance on behalf of the competent authority;
„zaprošeni organ“ pomeni centralni urad za zvezo, služba za zvezo ali kateri koli pristojni uradnik države članice, ki prejme zahtevek za pomoč v imenu pristojnega organa;
‘intra-Community transactions’ means the intra-Community supply of goods or services;
„transakcije znotraj Skupnosti“ pomeni dobava blaga ali storitev znotraj Skupnosti;
‘intra-Community supply of goods’ means any supply of goods which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
„dobava blaga znotraj Skupnosti“ pomeni katero koli dobavo blaga, ki mora biti izkazana v rekapitulacijskem poročilu iz člena 262 Direktive 2006/112/ES;
‘intra-Community supply of services’ means any supply of services which must be declared in the recapitulative statement provided for in Article 262 of Directive 2006/112/EC;
„opravljanje storitev znotraj Skupnosti“ pomeni katero koli opravljanje storitev, ki mora biti izkazano v rekapitulacijskem poročilu iz člena 262 Direktive 2006/112/ES;
‘intra-Community acquisition of goods’ means the acquisition of the right pursuant to Article 20 of Directive 2006/112/EC to dispose as owner of moveable tangible property;
„pridobitev blaga znotraj Skupnosti“ pomeni pridobitev pravice do razpolaganja s premičninami kot lastnik na podlagi člena 20 Direktive 2006/112/ES;
‘VAT identification number’ means the number provided for in Articles 214, 215 and 216 of Directive 2006/112/EC;
„identifikacijska številka za DDV“ pomeni številko, določeno v členih 214, 215 in 216 Direktive 2006/112/ES;
‘administrative enquiry’ means all the controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring proper application of VAT legislation;
„uradna preiskava“ pomeni vse kontrole, preverjanja in vsako drugo ukrepanje držav članic pri izvajanju svojih nalog zaradi zagotavljanja pravilne uporabe zakonodaje o DDV;
‘automatic exchange’ means the systematic communication of predefined information to another Member State, without prior request;
„avtomatična izmenjava“ pomeni sistematično sporočanje vnaprej opredeljenih informacij drugi državi članici, brez predhodne zahteve;
‘spontaneous exchange’ means the non-systematic communication, at any moment and without prior request, of information to another Member State;
„spontana izmenjava“ pomeni nesistematično sporočanje drugi državi članici kadar koli in brez predhodne zahteve za informacije;
a natural person;
fizična oseba;
a legal person;
pravna oseba;
any other legal arrangement of whatever nature and form, which has legal personality or not, and conducts transactions which are subject to VAT;
vse druge pravne ureditve kakršne koli narave in oblike, s statusom pravne osebe ali brez, ki opravljajo transakcije, ki so predmet DDV;
‘automated access’ means the possibility of access without delay to an electronic system in order to consult certain information contained therein;
„avtomatični dostop“ pomeni možnost takojšnjega dostopa do elektronskega sistema za pregled nekaterih informacij iz tega sistema;
‘by electronic means’ means using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;
„z elektronskimi sredstvi“ pomeni uporaba elektronske opreme za obdelavo, (vključno z digitalno zgostitvijo) in shranjevanje podatkov ter uporaba žic, radijskega prenosa, optičnih tehnologij in drugih elektromagnetnih sredstev;
‘CCN/CSI network’ means the common platform based on the common communication network (hereinafter the ‘CCN’) and common system interface (hereinafter the ‘CSI’), developed by the Union to ensure all transmissions by electronic means between competent authorities in the area of customs and taxation;
„omrežje CCN/CSI“ pomeni skupno platformo, ki temelji na skupnem komunikacijskem omrežju (v nadaljnjem besedilu: CCN) in skupnem sistemskem vmesniku (v nadaljnjem besedilu: CSI), ki ga je razvila Unija za zagotavljanje vseh prenosov z elektronskimi sredstvi med pristojnimi organi na področju carin in obdavčitve;
‘simultaneous control’ means coordinated checks on the tax situation of a taxable person or related taxable persons, organised by two or more participating Member States with common or complementary interests.
„sočasna kontrola“ pomeni usklajeni nadzor davčnega položaja enega ali več med seboj povezanih davčnih zavezancev, ki ga organizirata dve ali več sodelujočih držav članic s skupnimi ali dopolnjujočimi se interesi.
From 1 January 2015, the definitions contained in Articles 358, 358a and 369a of Directive 2006/112/EC shall also apply for the purposes of this Regulation.
Od 1. januarja 2015 se opredelitve pojmov iz členov 358, 358a in 369a Direktive 2006/112/ES uporabljajo tudi za namene te uredbe.
The competent authorities are the authorities in whose name this Regulation is to be applied, whether directly or by delegation.
Pristojni organi so organi, v imenu katerih se uporablja ta uredba, bodisi neposredno ali na podlagi pooblastila.
Each Member State shall inform the Commission by 1 December 2010 of its competent authority for the purposes of this Regulation and shall subsequently inform the Commission without delay about any change thereof.
Vsaka država članica sporoči Komisiji do 1. decembra 2010 ime pristojnega organa za namene te uredbe in jo nato nemudoma obvesti o kakršni koli spremembi v zvezi z njim.
The Commission shall make available to the Member States a list of all competent authorities and publish this information in the Official Journal of the European Union.
Komisija da na voljo državam članicam seznam vseh pristojnih organov in te informacije objavi v Uradnem listu Evropske unije.
Each Member State shall designate a single central liaison office to which principal responsibility shall be delegated for contacts with other Member States in the field of administrative cooperation.
Vsaka država članica določi en sam centralni urad za zvezo, na katerega se prenese glavna odgovornost za stike z drugimi državami članicami na področju upravnega sodelovanja.
It shall inform the Commission and the other Member States thereof.
O tem obvesti Komisijo in druge države članice.
The central liaison office may also be designated as responsible for contacts with the Commission.
Centralni urad za zvezo se lahko določi tudi kot organ, odgovoren za stike s Komisijo.
The competent authority of each Member State may designate liaison departments.
Pristojni organ vsake države članice lahko določi službe za zvezo.
The central liaison office shall be responsible for keeping the list of those departments up-to-date and making it available to the central liaison offices of the other Member States concerned.
Centralni urad za zvezo je odgovoren za sprotno dopolnjevanje in spreminjanje seznama teh služb in seznam daje na voljo centralnim uradom za zvezo drugih zadevnih držav članic.
The competent authority of each Member State may in addition designate, under the conditions laid down by it, competent officials who can directly exchange information on the basis of this Regulation.
Poleg tega lahko pristojni organ vsake države članice pod pogoji, ki jih predpiše, določi pristojne uradnike, ki lahko neposredno izmenjujejo informacije na podlagi te uredbe.
When it does so, it may limit the scope of such designation.
Pri tem lahko omeji obseg take določitve.
The central liaison office shall be responsible for keeping the list of those officials up-to-date and making it available to the central liaison offices of the other Member States concerned.
Centralni urad za zvezo je odgovoren za sprotno dopolnjevanje in spreminjanje seznama navedenih uradnikov in seznam daje na voljo centralnim uradom za zvezo drugih zadevnih držav članic.
The officials exchanging information pursuant to Articles 28, 29 and 30 shall in any case be deemed to be competent officials for this purpose, in accordance with conditions laid down by the competent authorities.
Uradniki, ki izmenjujejo informacije na podlagi členov 28, 29 in 30 se vsekakor štejejo za pristojne uradnike za ta namen v skladu s pogoji, ki jih določijo pristojni organi.
Where a liaison department or a competent official sends or receives a request or a reply to a request for assistance, it shall inform the central liaison office of its Member State under the conditions laid down by the latter.
Kadar služba za zvezo ali pristojni uradnik pošlje ali prejme zahtevek ali odgovor na zahtevek za pomoč, obvesti centralni urad za zvezo svoje države članice, pod pogoji, ki jih slednja določi.