natgillin/translations-raw huggingface dataset:
It should be specified that the exemption of the supply of services relating to the importation of goods the value of which is included in the taxable amount of those goods should cover transport services carried out during a change of residence.
Oprostitev opravljanja storitev v zvezi z uvozom blaga, katerih vrednost je vključena v davčno osnovo navedenega blaga, bi morala zajemati prevozne storitve, opravljene pri spremembi stalnega prebivališča.
Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.
Blago, ki ga kupec odpelje iz Skupnosti in ki ga osebe, ki niso fizične osebe, kot so osebe javnega prava in združenja, uporabljajo za opremljanje ali oskrbovanje prevoznih sredstev, ki služijo v namene, ki niso nameni dejavnosti, bi moralo biti izključeno iz oprostitve davka na izvozne transakcije.
It should be specified that the exemption for certain transactions treated as exports should also apply to services covered by the special scheme for electronically supplied services.
Določiti je treba, da se oprostitve za nekatere transakcije, ki se obravnavajo za izvoz, uporabljajo tudi za storitve, ki jih zajema posebna ureditev za elektronsko opravljene storitve.
A body to be set up under the legal framework for a European Research Infrastructure Consortium (ERIC) should only qualify as an international body for the purposes of exemption from VAT where it fulfils certain conditions.
Organ, ki bo ustanovljen na podlagi pravnega okvira za Konzorcij evropske raziskovalne infrastrukture (ERIC), bi se za namene oprostitve DDV moral šteti za mednarodni organ, kadar izpolnjuje nekatere pogoje.
The features necessary for it to benefit from exemption should therefore be identified.
Zato je treba opredeliti dejavnike, ki bi mu omogočali to oprostitev.
Supplies of goods and services under diplomatic and consular arrangements, or to recognised international bodies, or to certain armed forces are exempt from VAT subject to certain limits and conditions.
Dobava blaga in opravljanje storitev v okviru diplomatske in konzularne ureditve, za priznane mednarodne organe ali nekatere oborožene sile je oproščeno DDV, ob upoštevanju določenih omejitev in pogojev.
In order that a taxable person making such a supply from another Member State can establish that the conditions and limits for this exemption are met, an exemption certificate should be established.
Da bi davčni zavezanec, ki opravlja takšne dobave iz druge države članice, lahko ugotovil, da so pogoji in omejitve za to oprostitev izpolnjeni, je treba uvesti potrdilo o oprostitvi.
Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.
Za uveljavljanje pravice do odbitka bi morali biti sprejemljivi elektronski uvozni dokumenti, če izpolnjujejo iste zahteve kot dokumenti v papirni obliki.
Where a supplier of goods or services has a fixed establishment within the territory of the Member State where the tax is due, the circumstances under which that establishment should be liable for payment of VAT should be specified.
Če ima dobavitelj blaga ali izvajalec storitev stalni sedež na ozemlju države članice, v kateri je dolgovan davek, bi morale biti določene okoliščine, ko bi za plačilo davka moral biti odgovoren sedež.
It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.
Pojasniti je treba, da kadar ima davčni zavezanec sedež dejavnosti na ozemlju države članice, v kateri je dolgovan davek, bi se moral za namene davčne odgovornosti šteti za davčnega zavezanca s sedežem v tej državi članici, tudi če kraj sedeža ni povezan z dobavo blaga ali opravljanjem storitev.
It should be clarified that every taxable person is required to communicate his VAT identification number, as soon as he has one, for certain taxable transactions in order to ensure fairer collection of the tax.
Treba je pojasniti, da bi vsak davčni zavezanec zaradi pravičnejše obračunave davka moral pri nekaterih obdavčljivih transakcijah sporočiti svojo identifikacijsko številko DDV, takoj ko jo pridobi.
The special scheme for taxable persons not established in the Community, supplying services electronically to non-taxable persons established or resident within the Community, is subject to certain conditions.
Posebna ureditev za davčne zavezance, ki nimajo sedeža v Skupnosti in ki opravljajo storitve elektronsko za osebe, ki niso davčni zavezanci ter imajo sedež ali prebivališče v Skupnosti, se uporablja pod določenimi pogoji.
Certain changes result from Directive 2008/8/EC.
Nekatere spremembe so posledica sprejetja Direktive 2008/8/ES.
Since those changes concern, on the one hand, the taxation of the long-term hiring of means of transport as from 1 January 2013 and, on the other, the taxation of electronically supplied services as from 1 January 2015, it should be specified that the corresponding Articles of this Regulation apply only as from those dates,
Te spremembe se nanašajo na obdavčitev dajanja prevoznega sredstva v dolgoročni najem od 1. januarja 2013 ter na obdavčitev elektronsko opravljenih storitev od 1. januarja 2015 in je zato treba pojasniti, da se ustrezne določbe členov te uredbe uporabljajo le od teh datumov.
This Regulation lays down measures for the implementation of certain provisions of Titles I to V, and VII to XII of Directive 2006/112/EC.
Ta uredba določa ukrepe za izvajanje nekaterih določb iz naslovov I do V ter VII do XII Direktive 2006/112/ES.
(TITLE I OF DIRECTIVE 2006/112/EC)
(NASLOV I DIREKTIVE 2006/112/ES)
The following shall not result in intra-Community acquisitions within the meaning of point (b) of Article 2(1) of Directive 2006/112/EC:
Za pridobitve blaga znotraj Skupnosti v smislu točke (b) člena 2(1) Direktive 2006/112/ES se ne štejejo:
the transfer of a new means of transport by a non-taxable person upon change of residence provided that the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC could not apply at the time of supply;
prenosi novih prevoznih sredstev oseb, ki niso davčni zavezanci in spremenijo stalno prebivališče, če v času dobave ni bilo možno uporabiti oprostitve iz točke (a) člena 138(2) Direktive 2006/112/ES;
the return of a new means of transport by a non-taxable person to the Member State from which it was initially supplied to him under the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC.
vračilo novih prevoznih sredstev osebe, ki ni davčni zavezanec, v državo članico, iz katere so ji bila prvotno dobavljena v skladu z oprostitvijo iz točke (a) člena 138(2) Direktive 2006/112/ES.
Without prejudice to point (b) of the first paragraph of Article 59a of Directive 2006/112/EC, the supply of the following services is not subject to VAT if the supplier demonstrates that the place of supply determined in accordance with Subsections 3 and 4 of Section 4 of Chapter V of this Regulation is outside the Community:
Brez poseganja v točko (b) prvega odstavka člena 59a Direktive 2006/112/ES opravljanje naslednjih storitev ni predmet DDV, če izvajalec izkaže, da je kraj opravljanja storitve, določen v skladu s pododdelki 3 in 4 oddelka 4 poglavja V te uredbe, izven Skupnosti:
from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC;
od 1. januarja 2013, storitve iz prvega pododstavka člena 56(2) Direktive 2006/112/ES;
from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC;
od 1. januarja 2015, storitve iz člena 58 Direktive 2006/112/ES;
the services listed in Article 59 of Directive 2006/112/EC.
storitve iz člena 59 Direktive 2006/112/ES.
A taxable person who is entitled to non-taxation of his intra-Community acquisitions of goods, in accordance with Article 3 of Directive 2006/112/EC, shall remain so where, pursuant to Article 214(1)(d) or (e) of that Directive, a VAT identification number has been attributed to that taxable person for the services received for which he is liable to pay VAT or for the services supplied by him within the territory of another Member State for which VAT is payable solely by the recipient.
Vsak davčni zavezanec, ki je upravičen do neobdavčenja pridobitev blaga znotraj Skupnosti v skladu s členom 3 Direktive 2006/112/ES, to upravičenje ohrani, tudi če mu je bila v skladu s členom 214(1)(d) ali (e) navedene direktive dodeljena identifikacijska številka DDV za prejete storitve, za katere bi moral plačati DDV, ali za storitve, ki jih je opravljal na ozemlju druge države članice, za katere bi moral DDV plačati izključno prejemnik.
However, if that taxable person communicates this VAT identification number to a supplier in respect of an intra-Community acquisition of goods, he shall be deemed to have exercised the option provided for in Article 3(3) of that Directive.
Vendar če ta davčni zavezanec identifikacijsko številko DDV sporoči dobavitelju v zvezi s pridobitvijo blaga znotraj Skupnosti, se šteje, da uveljavlja možnost iz člena 3(3) navedene direktive.
(TITLE III OF DIRECTIVE 2006/112/EC)
(NASLOV III DIREKTIVE 2006/112/ES)
A European Economic Interest Grouping (EEIG) constituted in accordance with Regulation (EEC) No 2137/85 which supplies goods or services for consideration to its members or to third parties shall be a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC.
Evropsko gospodarsko interesno združenje (EGIZ), ustanovljeno v skladu z Uredbo (EGS) št. 2137/85, ki za plačilo dobavlja blago svojim članom ali tretjim osebam ali zanje opravlja storitve, je davčni zavezanec v smislu člena 9(1) Direktive 2006/112/ES.
(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)
(ČLENI 24 DO 29 DIREKTIVE 2006/112/ES)
Restaurant and catering services mean services consisting of the supply of prepared or unprepared food or beverages or both, for human consumption, accompanied by sufficient support services allowing for the immediate consumption thereof.
Restavracijske storitve in storitve cateringa so storitve, ki vključujejo dobavo pripravljene ali nepripravljene hrane ali pijače ali obojega za prehrano ljudi, spremljajo pa jih zadostne podporne storitve, ki omogočajo takojšno potrošnjo.
The provision of food or beverages or both is only one component of the whole in which services shall predominate.
Zagotavljanje hrane ali pijače ali obojega je samo del celotne ponudbe, pri čemer prevladujejo storitve.
Restaurant services are the supply of such services on the premises of the supplier, and catering services are the supply of such services off the premises of the supplier.
Restavracijske storitve pomenijo opravljanje takšnih storitev v prostorih izvajalca storitev, storitve cateringa pa pomenijo opravljanje takšnih storitev izven prostorov izvajalca storitev.
The supply of prepared or unprepared food or beverages or both, whether or not including transport but without any other support services, shall not be considered restaurant or catering services within the meaning of paragraph 1.
Dobava pripravljene ali nepripravljene hrane ali pijače ali obojega, vključno s prevozom ali brez njega, vendar brez drugih podpornih storitev, se ne šteje za restavracijske storitve ali storitve cateringa v smislu odstavka 1.
‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology.
„Elektronsko opravljene storitve“ iz Direktive 2006/112/ES vključujejo storitve, ki se opravljajo s pomočjo medmrežja ali elektronskega omrežja in katerih lastnosti omogočajo, da se v veliki meri opravljajo avtomatizirano in z minimalnim človeškim posredovanjem in v odsotnosti informacijske tehnologije ne bi mogle obstajati.
Paragraph 1 shall cover, in particular, the following:
Z odstavkom 1 je zajeto zlasti naslednje:
services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;
storitve, ki omogočajo ali podpirajo navzočnost podjetij ali posameznikov na elektronskem omrežju, kot je na primer spletišče ali spletna stran;
services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;
storitve, ki jih računalnik avtomatsko ustvari s pomočjo medmrežja ali elektronskega omrežja kot odziv na prejemnikov posamičen vnos podatkov;
the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer;
prenos, proti plačilu, pravice do prodaje blaga ali storitve na spletni strani, ki deluje kot spletni trg, kjer potencialni kupci s pomočjo avtomatiziranega postopka posredujejo ponudbe in kjer sta stranki z elektronsko pošto, ki jo samodejno ureja računalnik, uradno obveščeni o prodaji;
Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.);
internetni paketi informacijskih storitev (ISP), v katerih telekomunikacijska sestavina predstavlja pomožen in podrejen del (torej paketi, ki ponujajo več od samega dostopa do medmrežja in zajemajo druge elemente, kot so vsebinske strani z dostopom do novic, vremenskih napovedi ali turističnih informacij; spletne igre; posredovanje spletišč; dostop do spletnih razprav in podobno);
Paragraph 1 shall not, in particular, cover the following:
Z odstavkom 1 ni zajeto zlasti naslednje:
CDs and audio cassettes;
zgoščenke in avdio kasete;
video cassettes and DVDs;
video kasete in DVD-ji;
teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link);
storitve interaktivnega učenja, kjer učitelj posreduje vsebino programa preko interneta ali elektronskega omrežja, kot je na primer povezava z daljinskim dostopom;
If a taxable person only assembles the various parts of a machine all of which were provided to him by his customer, that transaction shall be a supply of services within the meaning of Article 24(1) of Directive 2006/112/EC.
Kadar davčni zavezanec le sestavi razne dele naprave, ki mu jih je v celoti dobavil naročnik, se ta transakcija šteje za opravljanje storitev v smislu člena 24(1) Direktive 2006/112/ES.
The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive.
Prodaja opcije, če gre za transakcijo, ki spada v področje uporabe točke (f) člena 135(1) Direktive 2006/112/ES, se šteje za opravljanje storitev v smislu člena 24(1) navedene direktive.
That supply of services shall be distinct from the underlying transactions to which the services relate.
To opravljanje storitev je ločeno od osnovnih transakcij, na katere se storitve nanašajo.
Concepts
Pojmi
For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business’s central administration are carried out.
Za uporabo členov 44 in 45 Direktive 2006/112/ES je kraj sedeža dejavnosti davčnega zavezanca kraj, kjer se opravljajo dejavnosti glavne uprave podjetja.
In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
Za določitev kraja iz odstavka 1 se upoštevajo kraj, na katerem se sprejemajo bistvene odločitve v zvezi s splošnim upravljanjem podjetja, kraj registriranega sedeža podjetja in kraj srečevanja vodstva podjetja.
Where these criteria do not allow the place of establishment of a business to be determined with certainty, the place where essential decisions concerning the general management of the business are taken shall take precedence.
Če se s temi merili ne more zagotovo določiti kraja sedeža dejavnosti, se kot glavno merilo upošteva kraj, na katerem se sprejemajo bistvene odločitve v zvezi s splošnim upravljanjem podjetja.
The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.
Sama prisotnost poštnega naslova se ne more šteti za kraj sedeža dejavnosti davčnega zavezanca.
For the application of Article 44 of Directive 2006/112/EC, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
Za uporabo člena 44 Direktive 2006/112/ES je „stalna poslovna enota“ vsaka enota, ki ni sedež dejavnosti iz člena 10 te uredbe, z dovolj stalnimi in ustrezno strukturiranimi človeškimi in tehničnimi viri, da lahko prejme in uporabi storitve, ki so opravljene za lastne potrebe navedene poslovne enote.
For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to provide the services which it supplies:
Za uporabo naslednjih členov je „stalna poslovna enota“ vsaka enota, ki ni sedež dejavnosti iz člena 10 te uredbe, z dovolj stalnimi in ustrezno strukturiranimi človeškimi in tehničnimi viri, da lahko opravlja storitve, ki jih zagotavlja:
Article 45 of Directive 2006/112/EC;
člen 45 Direktive 2006/1127ES;
from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC;
od 1. januarja 2013, drugi pododstavek člena 56(2) Direktive 2006/112/ES;
until 31 December 2014, Article 58 of Directive 2006/112/EC;
do 31. decembra 2014, člen 58 Direktive 2006/112/ES;
Article 192a of Directive 2006/112/EC.
člen 192a Direktive 2006/112/ES.
The fact of having a VAT identification number shall not in itself be sufficient to consider that a taxable person has a fixed establishment.
Razpolaganje z identifikacijsko številko DDV samo po sebi ni zadostno, da bi poslovna enota veljala za stalno poslovno enoto.
For the application of Directive 2006/112/EC, the ‘permanent address’ of a natural person, whether or not a taxable person, shall be the address entered in the population or similar register, or the address indicated by that person to the relevant tax authorities, unless there is evidence that this address does not reflect reality.
Za namene uporabe Direktive 2006/112/ES je „stalno prebivališče“ fizične osebe, ki je ali ni davčni zavezanec, prebivališče, vneseno v register prebivalstva ali v podoben register, ali naslov, ki ga ta oseba navede ustreznim davčnim organom, razen če obstajajo dokazi, da ta naslov ne ustreza realnosti.
The place where a natural person ‘usually resides’, whether or not a taxable person, as referred to in Directive 2006/112/EC shall be the place where that natural person usually lives as a result of personal and occupational ties.
„Običajno prebivališče“ fizične osebe, ki je ali ni davčni zavezanec, iz Direktive 2006/112/ES je kraj, kjer ta fizična oseba običajno prebiva zaradi zasebnih ali poklicnih vezi.
Where the occupational ties are in a country different from that of the personal ties, or where no occupational ties exist, the place of usual residence shall be determined by personal ties which show close links between the natural person and a place where he is living.
Če so poklicne vezi v državi, ki ni država osebnih vezi, ali če poklicne vezi ne obstajajo, se kraj običajnega prebivališča določi na podlagi zasebnih vezi, ki kažejo na tesno povezavo med fizično osebo in krajem, v katerem ta prebiva.
(Articles 31 to 39 of Directive 2006/112/EC)
(Členi 31 do 39 Direktive 2006/112/ES)
Where in the course of a calendar year the threshold applied by a Member State in accordance with Article 34 of Directive 2006/112/EC is exceeded, Article 33 of that Directive shall not modify the place of supplies of goods other than products subject to excise duty carried out in the course of the same calendar year which are made before the threshold applied by the Member State for the calendar year then current is exceeded provided that all of the following conditions are met:
Kadar je v koledarskem letu presežen prag, ki ga v skladu s členom 34 Direktive 2006/112/ES uporablja država članica, člen 33 navedene direktive ne spremeni kraja dobav blaga, razen trošarinskih izdelkov, ki so bile opravljene v istem koledarskem letu, preden je bil presežen prag, ki ga uporablja država članica v tekočem koledarskem letu, in pod pogojem, da so izpolnjeni vsi naslednji pogoji:
the supplier has not exercised the option provided for under Article 34(4) of that Directive;
dobavitelj ni uporabil opcije iz člena 34(4) navedene direktive;
the value of his supplies of goods did not exceed the threshold in the course of the preceding calendar year.
vrednost njegovih dobav blaga v predhodnem koledarskem letu ni presegla praga.
However, Article 33 of Directive 2006/112/EC shall modify the place of the following supplies to the Member State in which the dispatch or transport ends:
Vendar pa člen 33 Direktive 2006/112/ES spremeni kraj naslednjih dobav v državo članico, v kateri se odpošiljanje ali prevoz konča:
the supply of goods by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year;
dobava blaga, s katero je bil v tekočem koledarskem letu presežen prag, ki ga uporablja država članica v taistem tekočem koledarskem letu;
any subsequent supplies of goods within that Member State in that calendar year;
vse nadaljnje dobave blaga v to državo članico v navedenem koledarskem letu;
supplies of goods within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred.
dobave blaga v to državo članico v koledarskem letu, ki sledi koledarskemu letu, v katerem se je zgodil dogodek iz točke (a).
The section of a passenger transport operation effected within the Community referred to in Article 37 of Directive 2006/112/EC, shall be determined by the journey of the means of transport and not by the journey completed by each of the passengers.
Del prevoza potnikov v Skupnosti iz člena 37 Direktive 2006/112/ES se določi na podlagi potovanja prevoznega sredstva in ne na podlagi potovanja, ki ga zaključi vsak posamezen potnik.
Place of intra-Community acquisitions of goods
Kraj pridobitve blaga znotraj skupnosti
(Articles 40, 41 and 42 of Directive 2006/112/EC)
(Členi 40, 41 in 42 Direktive 2006/112/ES)