natgillin/translations-raw huggingface dataset:
Where an intra-Community acquisition of goods within the meaning of Article 20 of Directive 2006/112/EC has taken place, the Member State in which the dispatch or transport ends shall exercise its power of taxation irrespective of the VAT treatment applied to the transaction in the Member State in which the dispatch or transport began.
Država članica, v kateri se odpošiljanje ali prevoz blaga konča in v kateri se opravi pridobitev blaga znotraj Skupnosti v smislu člena 20 Direktive 2006/112/ES, izvede obdavčitev, ne glede na DDV obravnavo transakcij v državi članici, v kateri se odpošiljanje ali prevoz blaga začne.
Any request by a supplier of goods for a correction in the VAT invoiced by him and reported by him to the Member State where the dispatch or transport of the goods began shall be treated by that Member State in accordance with its own domestic rules.
Kakršen koli zahtevek dobavitelja blaga za popravek DDV, ki ga je zaračunal in ga prijavil v državi članici, v kateri se odpošiljanje ali prevoz blaga začne, se v tej državi članici obravnava v skladu z njenimi nacionalnimi pravili.
(Articles 43 to 59 of Directive 2006/112/EC)
(Členi 43 do 59 Direktive 2006/112/ES)
Status of the customer
Status prejemnika
If the place of supply of services depends on whether the customer is a taxable or non-taxable person, the status of the customer shall be determined on the basis of Articles 9 to 13 and Article 43 of Directive 2006/112/EC.
Če je določitev kraja opravljanja storitev odvisna od tega, ali je prejemnik davčni zavezanec, se status prejemnika določi na podlagi členov 9 do 13 in člena 43 Direktive 2006/112/ES.
A non-taxable legal person who is identified or required to be identified for VAT purposes under point (b) of Article 214(1) of Directive 2006/112/EC because his intra-Community acquisitions of goods are subject to VAT or because he has exercised the option of making those operations subject to VAT shall be a taxable person within the meaning of Article 43 of that Directive.
Pravna oseba, ki ni davčni zavezanec in je v skladu s točko (b) člena 214(1) Direktive 2006/112/ES identificirana oziroma mora biti identificirana za DDV, ker so njene pridobitve blaga znotraj Skupnosti predmet DDV oziroma je uporabila možnost, da so te dejavnosti postale predmet DDV, je davčni zavezanec v smislu člena 43 navedene direktive.
Unless he has information to the contrary, the supplier may regard a customer established within the Community as a taxable person:
Razen če razpolaga z nasprotnimi informacijami, lahko izvajalec šteje, da ima prejemnik s sedežem v Skupnosti status davčnega zavezanca:
where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax [5];
če mu je prejemnik sporočil svojo osebno identifikacijsko številko DDV in izvajalec pridobi potrditev iz člena 31 Uredbe Sveta (ES) št. 904/2010 z dne 7. oktobra 2010 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost [5];
where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for VAT purposes and carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks.
če prejemnik še ni prejel osebne identifikacijske številke DDV, vendar je seznanil izvajalca, da je zanjo zaprosil in izvajalec pridobi katero koli drugo dokazilo, iz katerega se lahko razbere, da je le-ta davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, ki je lahko identificiran(-a) za DDV, in če z običajnimi poslovnimi varnostnimi ukrepi, kot so ukrepi v zvezi s preverjanjem identitete ali plačil, v razumni meri preveri točnost informacij, ki mu jih je poslal prejemnik.
Unless he has information to the contrary, the supplier may regard a customer established within the Community as a non-taxable person when he can demonstrate that the customer has not communicated his individual VAT identification number to him.
Razen če razpolaga z nasprotnimi informacijami, lahko izvajalec šteje, da prejemnik s sedežem v Skupnosti nima statusa davčnega zavezanca, če lahko dokaže, da mu zadevni prejemnik ni sporočil osebne identifikacijske številke DDV.
Unless he has information to the contrary, the supplier may regard a customer established outside the Community as a taxable person:
Razen če razpolaga z nasprotnimi informacijami, lahko izvajalec šteje, da ima prejemnik s sedežem zunaj Skupnosti status davčnega zavezanca:
if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community territory [6];
če od prejemnika pridobi potrdilo pristojnih davčnih organov prejemnika o vključenosti prejemnika v gospodarske dejavnosti, kar mu omogoča, da dobi vračilo DDV v skladu z Direktivo Sveta 86/560/EGS z dne 17. novembra 1986 o usklajevanju zakonodaje držav članic glede prometnih davkov – Postopki vračila davka na dodano vrednost davčnim zavezancem, ki nimajo stalnega prebivališča ali sedeža na ozemlju Skupnosti [6];
where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supplier carries out a reasonable level of verification of the accuracy of the information provided by the customer, by normal commercial security measures such as those relating to identity or payment checks.
če prejemnik nima potrdila, dobavitelj pa ima DDV številko ali podobno številko, ki jo je prejemniku dodelila država sedeža in se uporablja za identifikacijo dejavnosti, ali katero koli drugo dokazilo, iz katerega se lahko razbere, da je prejemnik davčni zavezanec, ter če dobavitelj z običajnimi poslovnimi varnostnimi ukrepi, kot so ukrepi v zvezi s preverjanjem identitete ali plačil, v razumni meri preveri točnost informacij, ki mu jih je poslal prejemnik.
Capacity of the customer
Funkcija prejemnika
For the purpose of applying the rules concerning the place of supply of services laid down in Articles 44 and 45 of Directive 2006/112/EC, a taxable person, or a non-taxable legal person deemed to be a taxable person, who receives services exclusively for private use, including use by his staff, shall be regarded as a non-taxable person.
Za namene pravil v zvezi s krajem opravljanja storitev iz členov 44 in 45 Direktive 2006/112/ES se davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in se šteje za davčnega zavezanca, ki prejme storitve izključno za osebno uporabo, vključno z osebno uporabo svojih zaposlenih, šteje za osebo, ki ni davčni zavezanec.
Unless he has information to the contrary, such as information on the nature of the services provided, the supplier may consider that the services are for the customer’s business use if, for that transaction, the customer has communicated his individual VAT identification number.
Če razpolaga z nasprotnimi informacijami, kot je narava opravljenih storitev, lahko izvajalec šteje, da so storitve namenjene za gospodarsko dejavnost prejemnika, če mu je prejemnik za to transakcijo sporočil posamično identifikacijsko številko DDV.
Where one and the same service is intended for both private use, including use by the customer’s staff, and business use, the supply of that service shall be covered exclusively by Article 44 of Directive 2006/112/EC, provided there is no abusive practice.
Kadar je ena sama in ista storitev namenjena obenem za osebno uporabo, vključno z osebno uporabo zaposlenih prejemnika, in za gospodarsko dejavnost, opravljanje te storitve ureja izključno člen 44 Direktive 2006/112/ES, pod pogojem, da ne prihaja do zlorab.
Location of the customer
Kraj sedeža prejemnika
Where a supply of services carried out for a taxable person, or a non-taxable legal person deemed to be a taxable person, falls within the scope of Article 44 of Directive 2006/112/EC, and where that taxable person is established in a single country, or, in the absence of a place of establishment of a business or a fixed establishment, has his permanent address and usually resides in a single country, that supply of services shall be taxable in that country.
Kadar storitev, opravljena za davčnega zavezanca ali pravno osebo, ki ni davčni zavezanec in se šteje za davčnega zavezanca, spada v člen 44 Direktive 2006/112/ES, davčni zavezanec pa ima sedež v eni sami državi oziroma, če nima sedeža dejavnosti ali stalne poslovne enote, ima stalno in običajno prebivališče v eni sami državi, se navedeno opravljanje storitev obdavči v tej državi.
The supplier shall establish that place based on information from the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.
Izvajalec storitev na podlagi informacij prejemnika določi ta kraj in z običajnimi poslovnimi varnostnimi ukrepi, kot so ukrepi v zvezi s preverjanjem identitete ali plačil, preveri navedene informacije.
The information may include the VAT identification number attributed by the Member State where the customer is established.
Informacije lahko vključujejo identifikacijsko številko DDV, ki jo je dodelila država članica, kjer je sedež prejemnika.
Where a supply of services to a taxable person, or a non-taxable legal person deemed to be a taxable person, falls within the scope of Article 44 of Directive 2006/112/EC, and the taxable person is established in more than one country, that supply shall be taxable in the country where that taxable person has established his business.
Kadar storitve, opravljene za davčnega zavezanca ali osebo, ki ni davčni zavezanec, vendar se šteje za davčnega zavezanca, spadajo v okvir člena 44 Direktive 2006/112/ES, davčni zavezanec pa ima sedež v več kot eni državi, se opravljanje teh storitev obdavči v državi, v kateri ima prejemnik sedež dejavnosti.
However, where the service is provided to a fixed establishment of the taxable person located in a place other than that where the customer has established his business, that supply shall be taxable at the place of the fixed establishment receiving that service and using it for its own needs.
Vendar pa, kadar se storitev opravlja za stalno poslovno enoto davčnega zavezanca, ki ni v istem kraju kot sedež njegove dejavnosti, se opravljanje te storitve obdavči v kraju stalne poslovne enote, ki uporablja to storitev.
Where the taxable person does not have a place of establishment of a business or a fixed establishment, the supply shall be taxable at his permanent address or usual residence.
Če davčni zavezanec nima sedeža dejavnosti ali stalne poslovne enote, se storitev obdavči v kraju njegovega stalnega ali običajnega prebivališča.
In order to identify the customer’s fixed establishment to which the service is provided, the supplier shall examine the nature and use of the service provided.
Za identifikacijo stalne poslovne enote prejemnika, za katero se opravlja storitev, izvajalec preuči naravo in uporabo opravljene storitve.
Where the nature and use of the service provided do not enable him to identify the fixed establishment to which the service is provided, the supplier, in identifying that fixed establishment, shall pay particular attention to whether the contract, the order form and the VAT identification number attributed by the Member State of the customer and communicated to him by the customer identify the fixed establishment as the customer of the service and whether the fixed establishment is the entity paying for the service.
Kadar zaradi narave in uporabe opravljene storitve ni mogoče identificirati stalne poslovne enote, za katero se opravlja storitev, je izvajalec storitev pri identificiranju te stalne poslovne enote še posebej pozoren na to, ali pogodba, naročilnica in identifikacijska številka DDV, ki jo je dodelila država članica prejemnika in mu jo je sporočil prejemnik, identificirajo stalno poslovno enoto kot prejemnika storitve in ali je stalna poslovna enota subjekt, ki plačuje za storitev.
Where the customer’s fixed establishment to which the service is provided cannot be determined in accordance with the first and second subparagraphs of this paragraph or where services covered by Article 44 of Directive 2006/112/EC are supplied to a taxable person under a contract covering one or more services used in an unidentifiable and non-quantifiable manner, the supplier may legitimately consider that the services have been supplied at the place where the customer has established his business.
Kadar stalne poslovne enote prejemnika, za katero se opravlja storitev, ni mogoče določiti na podlagi prvega in drugega pododstavka tega odstavka ali kadar se storitve iz člena 44 Direktive 2006/112/ES opravljajo za davčnega zavezanca po pogodbi, ki zajema eno ali več storitev, ki se uporabijo na način, ki ga ni mogoče identificirati ali količinsko izmeriti, izvajalec upravičeno šteje, da se storitve upravljajo v kraju, v katerem ima prejemnik sedež dejavnosti.
The application of this Article shall be without prejudice to the customer’s obligations.
Uporaba tega člena ne vpliva na obveznosti prejemnika.
From 1 January 2013, where, in accordance with the first subparagraph of Article 56(2) of Directive 2006/112/EC, a supply of services is taxable at the place where the customer is established, or, in the absence of an establishment, where he has his permanent address or usually resides, the supplier shall establish that place based on factual information provided by the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.
S 1. januarjem 2013 se opravljanje storitev v skladu s prvim pododstavkom člena 56(2) Direktive 2006/112/ES obdavči v kraju sedeža prejemnika ali, če sedeža nima, v kraju njegovega stalnega ali običajnega prebivališča, izvajalec storitev določi ta kraj na podlagi dejanskih informacij prejemnika, ki jih preveri z običajnimi poslovnimi varnostnimi ukrepi, kot so ukrepi v zvezi s preverjanjem identitete in plačil.
Where, in accordance with Articles 58 and 59 of Directive 2006/112/EC, a supply of services is taxable at the place where the customer is established, or, in the absence of an establishment, where he has his permanent address or usually resides, the supplier shall establish that place based on factual information provided by the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.
Kadar se opravljanje storitev v skladu s členoma 58 in 59 Direktive 2006/112/ES obdavči v kraju sedeža prejemnika ali, če sedeža nima, v kraju njegovega stalnega ali običajnega prebivališča, izvajalec storitev določi ta kraj na podlagi dejanskih informacij prejemnika, ki jih preveri z običajnimi poslovnimi varnostnimi ukrepi, kot so ukrepi v zvezi s preverjanjem identitete in plačil.
From 1 January 2013, where services covered by the first subparagraph of Article 56(2) of Directive 2006/112/EC, are supplied to a non-taxable person who is established in more than one country or has his permanent address in one country and his usual residence in another, priority shall be given to the place that best ensures taxation at the place of actual consumption when determining the place of supply of those services.
S 1. januarjem 2013 se za opravljanje storitev iz prvega pododstavka člena 56(2) Direktive 2006/112/ES, kadar se opravljajo za osebo, ki ni davčni zavezanec, s sedežem v več državah ali s stalnim prebivališčem v eni državi in običajnim prebivališčem v drugi, pri določanju kraja opravljanja navedenih storitev, da prednost kraju, ki najboljše zagotavlja obdavčitev v kraju dejanske potrošnje.
Where services covered by Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or has his permanent address in one country and his usual residence in another, priority shall be given to the place that best ensures taxation at the place of actual consumption when determining the place of supply of those services.
Kadar se storitve iz členov 58 in 59 Direktive 2006/112/ES opravljajo osebi, ki ni davčni zavezanec, s sedežem v več državah ali s stalnim s stalnim prebivališčem v eni državi in običajnim prebivališčem v drugi, ima pri določanju kraja opravljanja navedenih storitev prednost kraj, ki najboljše zagotavlja obdavčitev v kraju dejanske potrošnje.
Common provision regarding determination of the status, the capacity and the location of the customer
Skupne določbe za določitev statusa, funkcije in kraja sedeža prejemnika
For the application of the rules governing the place of supply of services, only the circumstances existing at the time of the chargeable event shall be taken into account.
Pri uporabi pravil v zvezi s krajem opravljanja storitev se upoštevajo zgolj razmere v trenutku obdavčljivega dogodka.
Any subsequent changes to the use of the service received shall not affect the determination of the place of supply, provided there is no abusive practice.
Kakršne koli naknadne spremembe uporabe prejete storitve ne vplivajo na določitev kraja opravljanja storitve, pod pogojem, da ne prihaja do zlorab.
Supply of services governed by the general rules
Opravljanje storitev, ki jih urejajo splošna pravila
A transaction whereby a body assigns television broadcasting rights in respect of football matches to taxable persons, shall be covered by Article 44 of Directive 2006/112/EC.
Transakcija, pri kateri organ odstopi pravice za televizijsko predvajanje nogometnih tekem davčnim zavezancem, je zajeta v členu 44 Direktive 2006/112/ES.
The supply of services which consist in applying for or receiving refunds of VAT under Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State [7] shall be covered by Article 44 of Directive 2006/112/EC.Article 28
Storitev vložitve zahtevka za vračilo DDV ali prejema vračila DDV iz Direktive Sveta 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici [7], je zajeta v členu 44 Direktive 2006/112/ES.Člen 28
In so far as they constitute a single service, the supply of services made in the framework of organising a funeral shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.
Če opravljanje storitev v okviru organiziranja pogrebov predstavlja eno samo storitev, spada v člena 44 in 45 Direktive 2006/112/ES.
Without prejudice to Article 41 of this Regulation, the supply of services of translation of texts shall fall within the scope of Articles 44 and 45 of Directive 2006/112/EC.
Brez poseganja v uporabo člena 41 te uredbe spada opravljanje storitev prevajanja besedil v člena 44 in 45 Direktive 2006/112/ES.
The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name and on behalf of the recipient of the service procured and the services performed by intermediaries acting in the name and on behalf of the provider of the services procured.
Storitve posrednikov iz člena 46 Direktive 2006/112/ES zajemajo tako storitve posrednikov, ki delujejo v imenu in za račun prejemnika opravljene storitve, kot tudi storitve posrednikov, ki delujejo v imenu izvajalca opravljenih storitev.
Services supplied by intermediaries acting in the name and on behalf of another person consisting of the intermediation in the provision of accommodation in the hotel sector or in sectors having a similar function shall fall within the scope of:
Storitve posrednikov, ki delujejo v imenu in za račun tretje osebe, v smislu posredovanja pri nastanitvah v hotelskem sektorju ali sektorjih s podobno funkcijo, spadajo v:
Article 44 of Directive 2006/112/EC if supplied to a taxable person acting as such, or a non-taxable legal person deemed to be a taxable person;
člen 44 Direktive 2006/112/ES, če so opravljene za davčnega zavezanca, ki deluje kot tak, ali za pravno osebo, ki ni davčni zavezanec, vendar se šteje za davčnega zavezanca;
Article 46 of that Directive, if supplied to a non-taxable person.
člen 46 navedene direktive, če so opravljene za osebo, ki ni davčni zavezanec.
Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
Opravljanje storitev s področja kulture, umetnosti, športa, znanosti, izobraževanja, razvedrila in podobnih storitev
Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events as referred to in Article 53 of Directive 2006/112/EC shall include the supply of services of which the essential characteristics are the granting of the right of admission to an event in exchange for a ticket or payment, including payment in the form of a subscription, a season ticket or a periodic fee.
Storitve v zvezi z dostopom do prireditev s področja kulture, umetnosti, športa, znanosti, izobraževanja, razvedrila ali podobnih prireditev iz člena 53 Direktive 2006/112/ES zajemajo opravljanje storitev, katerih bistvena značilnost je odobritev pravice dostopa do prireditev na podlagi vstopnice ali plačila, vključno s plačilom v obliki abonmaja ali letne kotizacije.
Paragraph 1 shall apply in particular to:
Odstavek 1 ureja predvsem naslednje primere:
the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events;
pravico dostopa na predstave, gledališke igre, cirkuške predstave, sejme, v zabaviščne parke, na koncerte, razstave in druge podobne kulturne prireditve;
the right of admission to sporting events such as matches or competitions;
pravico dostopa na športne prireditve, kot so tekme ali tekmovanja;
the right of admission to educational and scientific events such as conferences and seminars.
pravico dostopa na izobraževalne in znanstvene prireditve, kot so konference in seminarji.
Paragraph 1 shall not cover the use of facilities such as gymnastics halls and suchlike, in exchange for the payment of a fee.
Odstavek 1 ne zajema uporabe objektov, kot so telovadnice ali drugi objekti, na podlagi plačila kotizacije.
The ancillary services referred to in Article 53 of Directive 2006/112/EC shall include services which are directly related to admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events and which are supplied separately for a consideration to a person attending an event.
Pomožne dejavnosti iz člena 53 Direktive 2006/112/ES vključujejo storitve, neposredno povezane z dostopom do prireditev s področja kulture, umetnosti, športa, znanosti, izobraževanja, razvedrila ali podobnih prireditev, ki se proti ločenemu plačilu nudijo osebi, udeleženi na prireditvi.
Such ancillary services shall include in particular the use of cloakrooms or sanitary facilities but shall not include mere intermediary services relating to the sale of tickets.
Te pomožne storitve zajemajo predvsem uporabo garderob ali sanitarnih prostorov, ne vključujejo pa samih posredniških storitev, povezanih s prodajo vstopnic.