natgillin/translations-raw huggingface dataset:
Through the measure, the entire site of the existing tunnel, and the perimeter and construction site of the new tunnel, will be deemed to be on the territory of Italy for the purposes of supplies of goods, services, intra-Community acquisitions of goods and imports intended for the relevant construction, operation, maintenance and safety of the two tunnels.
Z ukrepom se bo za celotno območje obstoječega predora in za obseg ter gradbišče novega predora štelo, da so na ozemlju Italije za namene dobave blaga, storitev, odkupa blaga znotraj Skupnosti in uvoza, namenjenega za zadevno gradnjo, upravljanje, vzdrževanje in varnost obeh predorov.
In the absence of such a measure, it would be necessary, according to the principle of territoriality, to ascertain for each supply whether the place of taxation was within France or Italy.
V primeru neobstoja takega ukrepa bi bilo treba v skladu z načelom teritorialnosti za vsako dobavo preveriti, ali je kraj obdavčitve bil v Franciji ali v Italiji.
The purpose of the measure is therefore to simplify the procedure for charging value added tax on the operation, maintenance and safety of the existing tunnel, as well as the construction, operation, maintenance and safety of the new tunnel.
Namen navedenega ukrepa je zato poenostaviti postopek za obračunavanje davka na dodano vrednost za upravljanje, vzdrževanje in varnost obstoječega predora ter gradnjo, upravljanje, vzdrževanje in varnost novega predora.
The derogation has no negative impact on the Union’s own resources accruing from value added tax,
Izjema nima negativnega vpliva na lastna sredstva Unije, pridobljena z davkom na dodano vrednost –
By way of derogation from Article 5 of Directive 2006/112/EC, the French Republic and the Italian Republic are authorised to consider the entire site of the existing Col de Tende Road Tunnel, along with the construction site of the new Col de Tende Road Tunnel which will run alongside the existing tunnel, as being on the territory of Italy for the purposes of supplies of goods, services, intra-Community acquisitions of goods and imports intended for the construction and subsequent operation, maintenance and safety of the new tunnel, as well as the operation, maintenance and safety of the existing tunnel.
Z odstopanjem od člena 5 Direktive 2006/112/ES se Francoski in Italijanski republiki dovoli izjema, s katero se celotno območje obstoječega cestnega predora Col de Tende ter gradbišče novega cestnega predora Col de Tende, ki bo potekal vzdolž obstoječega predora, šteje za ozemlje Italije za namene dobave blaga, storitev, odkupa blaga znotraj Skupnosti in uvoza, namenjenega za gradnjo in poznejše upravljanje, vzdrževanje in varnost novega predora ter upravljanje, vzdrževanje in varnost obstoječega predora.
This Decision is addressed to the French Republic and the Italian Republic.
Ta sklep je naslovljen na Francosko republiko in Italijansko republiko.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 14 December 2009 of the requests made by France and Italy.
V skladu z drugim pododstavkom člena 395(2) Direktvie 2006/112/ES je Komisija z dopisom z dne 14. decembra 2009 obvestila druge države članice o zahtevkih Francije in Italije.
By letter dated 17 December 2009 the Commission notified France and Italy that it had all the information necessary to consider the requests.
Komisija je z dopisom z dne 17. decembra 2009 uradno obvestila Francijo in Italijo, da ima na voljo vse informacije, potrebne za presojo zahtevkov.
authorising Romania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o dovolitvi Romuniji, da uvede posebni ukrep izjeme od člena 193 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Secretariat-General of the Commission on 23 September 2009, Romania requested authorisation to introduce a special measure derogating from Article 193 of Directive 2006/112/EC.
V dopisu, ki ga je generalni sekretariat Komisije prejel 23. septembra 2009 je Romunija zaprosila za dovolitev uvedbe posebnega ukrepa izjeme od člena 193 Direktive 2006/112/ES.
Article 193 of Directive 2006/112/EC provides that the taxable person supplying the goods or services is, as a general rule, liable for the payment of the value added tax (VAT) to the tax authorities.
Člen 193 Direktive 2006/112/ES kot splošno pravilo določa, da je davčni zavezanec, ki dobavlja blago ali storitve, zavezan k plačilu davka na dodano vrednost (DDV) davčnim organom.
The purpose of the derogation requested by Romania is to make the recipient of supplies of goods or services liable for VAT in two specific types of circumstances.
Namen izjeme, ki jo je zahtevala Romunija je, da prejemnik dobavljenega blaga ali storitev postane zavezanec za DDV v dveh posebnih vrstah okoliščin.
The first case covered is where taxable persons supply wood products as defined in the national legislation.
V prvem primeru so zajeti davčni zavezanci, ki dobavljajo lesne proizvode, kot je opredeljeno v nacionalni zakonodaji.
The second is where goods and/or services are supplied by taxable persons, with the exception of retailers, while under an insolvency procedure.
V drugem primeru davčni zavezanci dobavljajo blago oziroma storitve, razen trgovcev na drobno, ki so v postopku insolventnosti.
Insolvent businesses are often prevented by financial difficulties from paying the VAT on their supplies of goods or services to the competent authorities.
Insolventnim podjetjem finančne težave pogosto preprečijo, da pristojnim organom plačajo DDV za dobavo blaga ali storitev.
The recipient of such goods or services can nonetheless in principle deduct the VAT even though it has not been paid to the competent authorities by the supplier.
Vendar lahko prejemnik tega blaga ali storitev načeloma odbije DDV, čeprav ga dobavitelj pristojnim organom ni plačal.
Since retailers would find it difficult to ascertain the tax status of their customers at the point of sale, the reverse charge should not apply to retailers while under an insolvency procedure.
Ker bi trgovci na drobno težko preverili davčni status svojih odjemalcev na prodajnem mestu, se obrnjena davčna obveznost ne sme uporabljati za trgovce na drobno v postopku insolventnosti.
Romania also encounters problems in the timber market because of the nature of the market and the businesses involved.
Romunija se srečuje tudi s težavami na trgu lesa zaradi narave tega trga in te dejavnosti.
The market has a large number of small enterprises which the Romanian authorities have found difficult to control.
Na trgu je veliko malih podjetij, ki jih romunski organi težko nadzirajo.
The most common form of tax evasion involves the supplier invoicing for supplies then disappearing without paying the tax to the competent authorities but leaving the customer in receipt of a valid invoice for the right of tax deduction.
Najpogostejša oblika davčnih utaj zajema izstavitev računa dobavitelja za dobavo in nato izginotje brez plačila davka pristojnim organom, medtem ko stranke prejmejo veljaven račun s katerim so upravičene do davčne olajšave.
By designating the recipient as the person liable for the payment of the VAT in the case of supplies of wood products by taxable persons and in the case of supplies of goods and the provision of services by taxable persons, with the exception of retailers, while under an insolvency procedure, the derogation removes the difficulties encountered without affecting the amount of tax due.
Z določitvijo prejemnika kot davčnega zavezanca za plačilo DDV v primeru, da davčni zavezanci dobavijo lesne proizvode in v primeru, da davčni zavezanci, z izjemo trgovcev na drobno, ki so v postopku insolventnosti, dobavijo blago in zagotovijo storitve, se z izjemo odpravijo težave, ki so nastale, brez vplivanja na znesek dolgovanega davka.
This has the effect of preventing certain types of evasion or avoidance.
S tem se lahko preprečijo nekatere vrste izogibanja davkom ali davčnih utaj.
The measure is proportionate to the objectives pursued since it is not intended to apply generally, but only to specific operations and sectors which pose considerable problems in charging the tax or of tax evasion or avoidance.
Ukrep je sorazmeren z zastavljenim ciljem, ker ni namenjen splošni uporabi, ampak samo za posebne postopke in sektorje, ki povzročajo resne težave v zvezi z obračunavanjem davkov ali izogibanjem davkom ali davčnimi utajami.
The derogation has no adverse impact on the Union’s own resources accruing from VAT,
Izjema nima negativnega vpliva na lastna sredstva Unije, pridobljena z DDV –
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised until 31 December 2013 to designate the taxable person to whom the supplies of goods or services referred to in Article 2 of this Decision are made as the person liable for the payment of the tax.
Z odstopanjem od člena 193 Direktive 2006/112/ES se Romuniji dovoli izjema, da kot osebe, zavezane k plačilu davka, do 31. decembra 2013 določa davčne zavezance, katerim se dobavljajo blago ali storitve iz člena 2 tega sklepa.
The derogation provided for in Article 1 shall apply to:
Izjema iz člena 1 se uporablja za:
supplies of wood products by taxable persons including standing timber, round or cleft working wood, fuel wood, timber products, as well as square edged or chipped wood and wood in the rough, processed or semi-manufactured wood;
dobavo lesnih proizvodov davčnih zavezancev, vključno z neposekanim lesom, zaobljenim ali razpokanim lesom za obdelavo, lesom za kurjavo, lesnimi proizvodi in tramovi ali iverko ter lesom v surovem stanju, predelanim ali polpredelanim lesom;
supplies of goods and the provision of services by taxable persons, with the exception of retailers, while under an insolvency procedure.
dobavo blaga in zagotavljanje storitev davčnih zavezancev v postopku insolventnosti, razen trgovcev na drobno.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 14 December 2009 of the request made by Romania.
V skladu z drugim pododstavkom člena 395(2) Direktvie 2006/112/ES je Komisija z dopisom z dne 14. decembra 2009 obvestila druge države članice o zahtevku Romunije.
By letter dated 17 December 2009, the Commission notified Romania that it had all the information it considered necessary for appraisal of the request.
Z dopisom z dne 17. decembra 2009 je Komisija uradno obvestila Romunijo, da ima vse informacije, potrebne za presojo zahtevka.
The authorisation should be limited in time until 31 December 2013.
Zato bi dovolitev te izjeme morala biti časovno omejena, do 31. decembra 2013.
In light of the experience gained up to that date an assessment may be made on whether or not the derogation remains justified.
Na podlagi izkušenj, pridobljenih do tega datuma, se lahko oceni, ali je izjema še naprej upravičena ali ne.
authorising the Republic of Latvia to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
o dovolitvi Republiki Latviji, da uporabi ukrep izjeme od člena 287 Direktive 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] (‘the VAT Directive’), and in particular Article 395(1) thereof,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [1] („Direktiva o DDV“), zlasti člena 395(1) Direktive,
By letter registered with the Secretariat General of the Commission on 17 February 2010, Latvia requested authorisation for a measure derogating from Article 287(10) of the VAT Directive in order to exempt taxable persons whose annual turnover is no higher than EUR 50000 (‘the measure’).
V dopisu, ki ga je generalni sekretariat Komisije prejel 17. februarja 2010, je Latvija zaprosila za dovolitev uvedbe ukrepa izjeme od člena 287(10) Direktive o DDV, za izvzetje davčnih zavezancev, katerih letni promet ne presega 50000 EUR („ukrep“).
The measure would release those taxable persons from certain or all of the value added tax (‘VAT’) obligations referred to in Chapters 2 to 6 of Title XI of the VAT Directive.
Z ukrepom bi navedeni davčni zavezanci bili oproščeni nekaterih ali vseh obveznosti na podlagi davka na dodano vrednost (DDV) iz poglavij 2 do 6 naslova XI Direktive o DDV.
A special scheme for small enterprises is an option which is already available to Member States under Title XII of the VAT Directive.
V naslovu XII Direktive o DDV je državam članicam že na razpolago možnost posebne ureditve za mala podjetja.
The measure derogates from Title XII of the VAT Directive only insofar as the taxable person’s annual turnover threshold for the special scheme is higher than that currently allowed for Latvia under Article 287(10) of the VAT Directive, which is EUR 17200.
Ukrep je izjema od naslova XII Direktive o DDV le, če je prag letnega prometa davčnega zavezanca v posebni ureditvi višji od trenutno dovoljenega v Latviji v skladu s členom 287(10) Direktive DDV, to je višji od 17200 EUR.
A higher threshold for the special scheme may significantly reduce the VAT obligations of the smallest businesses, whilst that special scheme is optional for taxable persons and allows businesses to opt for the normal VAT arrangements.
Višji prag v posebni ureditvi lahko znatno zmanjša obveznosti DDV za najmanjša podjetja, obenem pa posebna ureditev za davčne zavezance ni obvezna in podjetja se lahko odločijo za običajne ureditve DDV.
In its proposal for a Directive simplifying value added tax obligations of 29 October 2004 [2], the Commission included provisions aimed at allowing Member States to set the annual turnover ceiling for the VAT exemption scheme at up to EUR 100000 or the equivalent in national currency, with the possibility of updating this amount each year.
Komisija je v predlog Direktive za poenostavitev obveznosti glede davka na dodano vrednost z dne 29. oktobra 2004 [2] vključila določbe, ki državam članicam omogočajo, da za ureditev oprostitve DDV določijo zgornjo mejo letnega prometa v vrednosti do 100000 EUR ali njeni protivrednosti v nacionalni valuti, pri čemer se lahko ta znesek vsako leto posodobi.
The request submitted by Latvia is in line with this proposal.
Zahtevek Latvije je skladen s tem predlogom.
The derogation will have no impact on the Union’s own resources accruing from value added tax,
Izjema nima negativnega vpliva na lastna sredstva Unije, pridobljena z DDV –
By way of derogation from Article 287(10) of Directive 2006/112/EC, the Republic of Latvia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 50000 at the conversion rate on the day of its accession to the European Union.
Z odstopanjem od člena 287(10) Direktive 2006/112/ES se Republiki Latviji dovoli izjema izvzetja od plačila DDV za davčne zavezance, katerih letni promet ne presega zneska 50000 EUR v protivrednosti nacionalne valute na dan njenega pristopa k Evropski uniji.
It shall expire on either the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or on 31 December 2013, whichever date is earlier.
Veljati preneha ali na dan začetka veljavnosti direktive o spremembah zgornjih mej letnega prometa, do katerih so lahko davčni zavezanci izvzeti od plačila DDV, ali 31. decembra 2013, pri čemer se upošteva datum, ki nastopi prej.
OJ C 24, 29.1.2005, p. 8.
UL C 24, 29.1.2005, str. 8.
In accordance with the second subparagraph of Article 395(2) of the VAT Directive, the Commission informed the other Member States by letter dated 4 May 2010 of the request made by Latvia.
V skladu z drugim pododstavkom člena 395(2) Direktive o DDV je Komisija z dopisom z dne 4. maja 2010 obvestila druge države članice o zahtevku Latvije.
By letter dated 7 May 2010, the Commission notified Latvia that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 7. maja 2010 uradno obvestila Latvijo, da ima vse informacije, potrebne za presojo zahtevka.
Council Decision 2010/585/CFSP
Sklep Sveta 2010/585/SZVP
On 12 December 2003, the European Council adopted the EU Strategy against Proliferation of Weapons of Mass Destruction (‘the Strategy’), Chapter III of which contains a list of measures to combat such proliferation and which need to be taken both within the Union and in third countries.
Evropski svet je 12. decembra 2003 sprejel Strategijo EU proti širjenju orožja za množično uničevanje (v nadaljnjem besedilu: Strategija), ki v Poglavju III opredeljuje seznam ukrepov proti širjenju takega orožja, ki jih je treba sprejeti tako v Uniji kot tudi v tretjih državah.
The Union is actively implementing the Strategy and is giving effect to the measures listed in Chapter III thereof, in particular through releasing financial resources to support specific projects conducted by multilateral institutions, such as the International Atomic Energy Agency (IAEA).
Unija Strategijo dejavno izvaja in uveljavlja ukrepe iz Poglavja III Strategije, in sicer zlasti s sproščanjem finančnih sredstev, namenjenih podpori za posebne projekte, ki jih izvajajo večstranske institucije, kakršna je tudi Mednarodna agencija za atomsko energijo (MAAE).
That Common Position calls, inter alia, for the promotion of the conclusion of IAEA comprehensive safeguards agreements and Additional Protocols and commits the Union to work towards making the Additional Protocol and comprehensive safeguards agreements the standard for the IAEA verification system.
V omenjenem skupnem stališču se med drugim poziva k pospeševanju sklenitve celovitih sporazumov o nadzornih ukrepih in dodatnih protokolov z MAAE, Unijo pa obvezuje, da deluje tako, da bodo Dodatni protokol in celoviti sporazumi o nadzornih ukrepih postali merilo sistema preverjanja MAAE.
On 17 May 2004, the Council adopted Joint Action 2004/495/CFSP on support for IAEA activities under its Nuclear Security Programme and in the framework of the implementation of the EU Strategy against Proliferation of Weapons of Mass Destruction [2].
Svet je 17. maja 2004 sprejel Skupni ukrep 2004/495/SZVP o podpori dejavnostim MAAE na podlagi Načrta za jedrsko varnost in v okviru izvajanja Strategije EU proti širjenju orožja za množično uničevanje [2].
On 14 April 2008, the Council adopted Joint Action 2008/314/CFSP on support for IAEA activities in the areas of nuclear security and verification and in the framework of the implementation of the EU Strategy against Proliferation of Weapons of Mass Destruction [5].
Svet je 14. aprila 2008 sprejel Skupni ukrep 2008/314/SZVP o podpori dejavnostim MAAE na področju jedrske varnosti in preverjanja ter v okviru izvajanja Strategije EU proti širjenju orožja za množično uničevanje [5].
The strengthening of the control of high-activity radioactive sources in accordance with the G-8 statement and Action Plan on securing radioactive sources, adopted at the 2003 Evian Summit, remains an important objective for the Union, which will be pursued through outreach to third countries.
Krepitev nadzora nad visokoaktivnimi radioaktivnimi viri ostaja v skladu z izjavo in Akcijskim načrtom G-8 o varovanju radioaktivnih virov, sprejetima na vrhu v Evianu leta 2003, pomemben cilj Unije, ki se ga bo zasledovalo z vzpostavljanjem kontaktov s tretjimi državami.
In July 2005, the States Parties and the European Atomic Energy Community agreed by consensus to amend the Convention on the Physical Protection of Nuclear Material (CPPNM) with a view to expanding its scope to encompass nuclear material and facilities in peaceful domestic use and storage, as well as in transport, and to oblige States Parties to make violations subject to criminal sanctions.
Julija 2005 so se države pogodbenice in Evropska skupnost za atomsko energijo soglasno dogovorile o spremembi Konvencije o fizičnem varovanju jedrskega materiala (CPPNM), tako da bo področje njene uporabe zajemalo tudi jedrski material in objekte pri miroljubni domači uporabi in skladiščenju ter pri prevozu, države pogodbenice pa bodo za kršitve morale predvideti kazenske sankcije.
In September 2005, the International Convention for the Suppression of Acts of Nuclear Terrorism was opened for signature.
Od septembra 2005 je na voljo za podpis Mednarodna konvencija za preprečevanje jedrskega terorizma.
Upon its entry into force, it will require States Parties to enact legislation to criminalise these offences.
Z začetkom veljave bo države pogodbenice obvezovala, da uveljavijo zakonodajo, s katero bodo te kršitve inkriminirane.
The IAEA pursues the same objectives as set out in Recitals (3) to (10).
MAAE sledi enakim ciljem, kakor so navedeni v uvodnih izjavah od 3 do 10.
This is done through the implementation of its Nuclear Security Plan, which is financed entirely through voluntary contributions to the IAEA Nuclear Security Fund.
Zanje si prizadeva z izvajanjem svojega Načrta za jedrsko varnost, ki se v celoti financira iz prostovoljnih prispevkov v Sklad za jedrsko varnost MAAE.
On 12-13 April 2010, the Union participated in the Nuclear Security Summit, convened by the President of the United States of America, and committed to further enhancing its efforts aimed at strengthening nuclear security and to assist third countries in this regard.
Unija je 12. in 13. aprila 2010 sodelovala na vrhu o jedrski varnosti, ki ga je sklical predsednik Združenih držav Amerike, in se zavezala k še odločnejšim prizadevanjem za okrepitev jedrske varnosti in pomoči tretjim državam na tem področju.
In order to help address the specific challenges in the field of nuclear security and non-proliferation in Asian countries, due in particular to the growing number of nuclear applications in the region, inter alia in the field of medicine, agriculture and water, as well as nuclear research, this Decision should specifically support IAEA activities in South East Asia.
Da bi pripomogli k premagovanju konkretnih izzivov na področju jedrske varnosti in neširjenja v azijskih državah zlasti ob vse večjem številu jedrskih uporab, med drugim na področju medicine, kmetijstva in voda ter prav tako na področju jedrskih raziskav, bi bilo treba s tem sklepom izrecno podpreti dejavnosti MAAE v Jugovzhodni Aziji.
This should take into account the increasing role of Asia as a partner to the Union in the field of security.
Pri tej podpori bi bilo treba upoštevati vse večjo vlogo Azije kot partnerja Unije na področju varnosti.
Particular emphasis should be given to the strengthening of nuclear safety and security in non-energy nuclear applications in eligible countries,
Posebno pozornost bi bilo treba posvetiti krepitvi jedrske varnosti in varnosti neenergetskih jedrskih uporab v upravičenih državah –
For the purposes of giving immediate and practical implementation to certain elements of the EU Strategy against Proliferation of Weapons of Mass Destruction (‘the Strategy’), the Union shall support the IAEA’s activities in the areas of nuclear security and verification in order to further the following objectives:
Za namene takojšnjega in praktičnega izvajanja nekaterih elementov Strategije EU proti širjenju orožja za množično uničevanje (v nadaljnjem besedilu: Strategija), Unija podpira dejavnosti MAAE na področju jedrske varnosti in preverjanja, in sicer v podporo naslednjim ciljem:
to achieve progress towards the universalisation of international non-proliferation and nuclear security instruments, including comprehensive safeguards agreements and the Additional Protocol;
doseganju napredka glede univerzalnosti mednarodnih instrumentov na področju neširjenja in jedrske varnosti, vključno s celovitimi sporazumi o nadzornih ukrepih in Dodatnim protokolom;