natgillin/translations-raw huggingface dataset:
detailed contents of the information required by a Member State to be included in Part B of the notification letter as referred to in Article 1 of Commission Regulation (EU) No 584/2010 of 1 July 2010 implementing Directive 2009/65/EC of the European Parliament and of the Council as regards the form and content of standard notification letter and UCITS attestation, the use of electronic communication between competent authorities for the purpose of notification, and procedures for on-the-spot verifications and investigations and the exchange of information between competent authorities [6];
podrobna vsebina podatkov, za katere država članica določi, da jih je treba vključiti v del B uradnega obvestila iz člena 1 Uredbe Komisije (EU) št. 584/2010 z dne 1. julija 2010 o izvajanju Direktive 2009/65/ES Evropskega parlamenta in Sveta v zvezi z obliko in vsebino standardnega uradnega obvestila in potrdila KNPVP, uporabo elektronske komunikacije med pristojnimi organi za namene obveščanja in postopki za preverjanje na kraju samem ali preiskavo ter izmenjavo informacij med pristojnimi organi [6];
the e-mail address designated for the purpose of Article 32.
e- naslov, določen za namene člena 32.
Member States shall give the information listed in paragraph 1 in the form of a narrative description, or a combination of a narrative description and a series of references or links to source documents.
Države članice podatke iz odstavka 1 zagotovijo opisno ali kot kombinacijo opisa in sklopa sklicevanj ali povezav na izvorne dokumente.
UCITS host Member State's access to documents
Dostop države članice gostiteljice KNPVP do dokumentov
Member States shall require UCITS to ensure that an electronic copy of each document referred to in Article 93(2) of Directive 2009/65/EC is made available on a website of the UCITS, or a website of the management company that manages that UCITS, or on another website designated by the UCITS in the notification letter submitted in accordance with Article 93(1) of Directive 2009/65/EC or any updates of it.
Države članice določijo, da mora KNPVP zagotoviti, da je elektronski izvod vsakega dokumenta iz člena 93(2) Direktive 2009/65/ES na voljo na spletni strani KNPVP ali spletni strani družbe za upravljanje tega KNPVP ali na drugi spletni strani, ki jo določi KNPVP v uradnem obvestilu, predloženem v skladu s členom 93(1) Direktive 2009/65/ES, ali njegovih morebitnih posodobitvah.
Any document made available on a website shall be provided in an electronic format in common use.
Vsak dokument, ki se da na voljo na spletni strani, se zagotovi v splošno uporabljeni elektronski obliki.
Member States shall require UCITS to ensure that the UCITS host Member State has access to the website referred to in paragraph 1.
Države članice od KNPVP zahtevajo, da zagotovi, da ima država članica gostiteljica KNPVP dostop do spletne strani iz odstavka 1.
Updates of documents
Posodobitve dokumentov
Competent authorities shall designate an e-mail address for the purpose of receiving notification of updates and amendments to the documents referred to in Article 93(2) of Directive 2009/65/EC, pursuant to Article 93(7) of that Directive.
Pristojni organi določijo e-naslov za sprejemanje obvestil o posodobitvah in spremembah dokumentov iz člena 93(2) Direktive 2009/65/ES v skladu s členom 93(7) navedene direktive.
Member States shall allow UCITS to notify any update or amendment to the documents referred to in Article 93(2) of Directive 2009/65/EC, pursuant to Article 93(7) of Directive 2009/65/EC by e-mail to be sent to the e-mail address referred to in paragraph 1.
Države članice dovolijo, da KNPVP morebitno posodobitev ali spremembo dokumentov iz člena 93(2) Direktive 2009/65/ES v skladu s členom 93(7) navedene direktive sporoči z elektronsko pošto, ki se pošlje na e-naslov iz odstavka 1.
The e-mail notifying such an update or amendment may either describe the update or the amendment that has been made, or provide a new version of the document as an attachment.
V elektronski pošti, s katero se sporoči taka posodobitev ali sprememba, je lahko opisana izvedena posodobitev ali sprememba ali pa je v priponki priložena nova različica dokumenta.
Member States shall require that any document attached to the e-mail referred to in paragraph 2, shall be provided by UCITS in a commonly used electronic format.
Države članice določijo, da KNPVP vsak dokument, ki je priložen elektronski pošti iz odstavka 2, zagotovi v splošno uporabljeni elektronski obliki.
Development of common data processing systems
Razvoj skupnih sistemov za obdelavo podatkov
In order to facilitate access by the competent authorities of the UCITS host Member States to the information or documents referred to in Article 93(1), (2) and (3) of Directive 2009/65/EC, for the purpose of Article 93(7) of that Directive, competent authorities of Member States may coordinate the establishment of sophisticated electronic data processing and central storage systems common to all Member States.
Za olajšanje dostopa pristojnih organov države članice gostiteljice KNPVP do podatkov ali dokumentov iz člena 93(1), (2) in (3) Direktive 2009/65/ES za namene člena 93(7) navedene direktive lahko pristojni organi držav članic usklajeno vzpostavijo napredne sisteme za elektronsko obdelavo in centralno shranjevanje podatkov, ki so skupni vsem državam članicam.
The coordination between Member States referred to in paragraph 1 shall take place in the Committee of European Securities Regulators.
Usklajevanje med državami članicami iz odstavka 1 poteka v Odboru evropskih zakonodajalcev za vrednostne papirje.
However, they shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 7 and 29 by 31 December 2013 at the latest.
Zakone in druge predpise, potrebne za uskladitev s členoma 7 in 29, sprejmejo najpozneje do 31. decembra 2013.
See page 42 of this Official Journal.
Glej stran 42 tega Uradnega lista.
Corrigendum to Commission Directive 2010/42/EU of 1 July 2010 implementing Directive 2009/65/EC of the European Parliament and of the Council as regards certain provisions concerning fund mergers, master-feeder structures and notification procedure
Popravek Direktive Komisije 2010/42/EU z dne 1. julija 2010 o izvajanju Direktive 2009/65/ES Evropskega parlamenta in Sveta glede nekaterih določb o združitvah skladov, centralno-napajalnih strukturah in postopku priglasitve
(Official Journal of the European Union L 176 of 10 July 2010)
(Uradni list Evropske unije L 176 z dne 10. julija 2010)
On the cover page and on page 28, the Directive number in the title:
Na naslovnici in na strani 28, številka direktive v naslovu:
‘Commission Directive 2010/42/EU …’,
„Direktive Komisije 2010/42/EU …“
‘Commission Directive 2010/44/EU …’.
„Direktive Komisije 2010/44/EU …“.
Council Directive 2010/45/EU
Direktiva Sveta 2010/45/EU
amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
o spremembah Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede pravil o izdajanju računov
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1] lays down conditions and rules concerning value added tax (hereinafter ‘VAT’) with respect to invoices, in order to ensure the proper functioning of the internal market.
Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [1] določa pogoje in pravila glede davka na dodano vrednost (DDV) pri izdajanju računov, da bi zagotovili pravilno delovanje notranjega trga.
In accordance with Article 237 of that Directive, the Commission has presented a report which identifies, in the light of technological developments, certain difficulties with regard to electronic invoicing and which, in addition, identifies certain other areas in which the VAT rules should be simplified with a view to improving the functioning of the internal market.
V skladu s členom 237 navedene direktive je Komisija predložila poročilo, ki glede na tehnološki razvoj opozarja na nekatere težave pri elektronskem izdajanju računov in poleg tega navaja nekatera druga področja, na katerih bi bilo treba pravila o DDV poenostaviti, da bi se delovanje notranjega trga izboljšalo.
Since record keeping needs to be sufficient to allow Member States to control goods moving temporarily from one Member State to another, it should be made clear that record keeping is to include details of valuations on goods moving temporarily between Member States.
Ker mora vodenje evidenc državam članicam omogočati, da nadzorujejo blago, ki se začasno prevaža iz ene države članice v drugo, bi bilo treba jasno določiti, da morajo evidence vključevati podrobne podatke o cenitvi blaga, ki se začasno prevaža med državami članicami.
Also, transfers of goods for valuation purposes to another Member State should not be regarded as a supply of goods for VAT purposes.
Poleg tega se prenosi blaga za namene cenitve v drugo državo članico ne bi smeli šteti za dobavo blaga za namene DDV.
The rules concerning the chargeability of VAT on intra-Community supplies of goods and on intra-Community acquisitions of goods should be clarified in order to ensure the uniformity of the information submitted in recapitulative statements and the timeliness of the exchange of information by means of those statements.
Pravila o obveznosti obračuna DDV za dobave in pridobitve blaga znotraj Skupnosti bi bilo treba razjasniti, da se zagotovita enotnost informacij, predloženih v rekapitulacijskih poročilih, in pravočasnost izmenjave informacij z uporabo navedenih poročil.
It is furthermore appropriate that the continuous supply of goods from one Member State to another over a period of more than one calendar month should be regarded as being completed at the end of each calendar month.
Poleg tega je primerno, da nepretrgane dobave blaga iz ene države članice v drugo v obdobju, ki je daljše od enega koledarskega meseca, veljajo za zaključene ob koncu vsakega koledarskega meseca.
To help small and medium-sized enterprises that encounter difficulties in paying VAT to the competent authority before they have received payment from their customers, Member States should have the option of allowing VAT to be accounted using a cash accounting scheme which allows the supplier to pay VAT to the competent authority when he receives payment for a supply and which establishes his right of deduction when he pays for a supply.
V pomoč malim in srednje velikim podjetjem, ki imajo težave pri plačevanju DDV pristojnemu organu, preden prejmejo plačilo od ustreznih prejemnikov, bi bilo treba državam članicam dati možnost, da dovolijo obračun DDV v okviru ureditve na podlagi plačane realizacije, ki dobavitelju ali izvajalcu omogoča, da pristojnemu organu plača DDV, ko prejme plačilo za dobavljeno blago ali opravljeno storitev, in uveljavlja svojo pravico do odbitka ob plačilu za dobavljeno blago ali opravljeno storitev.
This should allow Member States to introduce an optional cash accounting scheme that does not have a negative effect on cash flow relating to their VAT receipts.
Na ta način bi države članice lahko uvedle izbirno ureditev po plačani realizaciji, ki nima negativnega učinka na denarni tok v povezavi z njihovimi prejemki DDV.
To provide legal certainty for businesses regarding their invoicing obligations, it should be clearly stated which Member State’s invoicing rules apply.
Za pravno gotovost podjetij glede njihovih obveznosti v zvezi z izdajanjem računov bi bilo treba jasno navesti državo članico, katere pravila za izdajanje računov veljajo.
With a view to improving the functioning of the internal market, it is necessary to impose a harmonised time limit for the issue of an invoice with respect to certain cross-border supplies.
Da bi izboljšali delovanje notranjega trga, je treba določiti usklajen rok za izdajo računa za nekatere čezmejne dobave.
Certain requirements concerning the information to be provided on invoices should be amended to allow better control of the tax, to create a more uniform treatment between cross-border and domestic supplies and to help promote electronic invoicing.
Nekatere zahteve glede informacij, ki jih je treba navesti na računih, bi bilo treba spremeniti, da se omogoči boljši nadzor davka, vzpostavi večja enakost pri obravnavanju čezmejnih in domačih dobav ter pomaga spodbujati elektronsko izdajanje računov.
Since the use of electronic invoicing can help businesses to reduce costs and be more competitive, current VAT requirements on electronic invoicing should be revised to remove existing burdens and barriers to uptake.
Ker uporaba elektronskega izdajanja računov lahko pomaga podjetjem zmanjšati stroške in povečati konkurenčnost, bi bilo treba preučiti veljavne zahteve v zvezi z DDV, ki se nanašajo na elektronsko izdajanje računov, in tako odstraniti obstoječe ovire za njihovo uvedbo.
Paper invoices and electronic invoices should be treated equally and the administrative burden on paper invoicing should not increase.
Papirne in elektronske račune bi bilo treba obravnavati enako, upravna obremenitev za papirno izdajanje računov pa se ne bi smela povečati.
Equal treatment should also apply as regards the competences of tax authorities.
Enako obravnavanje bi moralo veljati tudi, kar zadeva pristojnosti davčnih organov.
Their control competences and the rights and obligations of taxable persons should apply equally whether a taxable person chooses to issue paper invoices or electronic invoices.
Njihove pristojnosti nadzora ter pravice in obveznosti davčnih zavezancev bi morale veljati v enaki meri, ne glede nato, ali se davčni zavezanec odloči za izdajo papirnih ali elektronskih računov.
Invoices must reflect actual supplies and their authenticity, integrity and legibility should therefore be ensured.
Računi bi morali odražati dejansko dobavo, zato bi morala biti zagotovljena njihova pristnost, kakor tudi celovitost in čitljivost.
Business controls can be used to establish reliable audit trails linking invoices and supplies, thereby ensuring that any invoice (whether on paper or in electronic form) complies with those requirements.
Za vzpostavitev jasnih revizijskih sledi med računi in dobavami se lahko uporabijo postopki za nadzor poslovanja, s čimer se zagotovi, da vsi računi (bodisi v papirni bodisi elektronski obliki) ustrezajo tem zahtevam.
The authenticity and integrity of electronic invoices can also be ensured by using certain existing technologies, such as Electronic Data Interchange (EDI) and advanced electronic signatures.
Pristnost in celovitost elektronskih računov se lahko zagotovi tudi z uporabo določenih obstoječih tehnologij, kot so elektronska izmenjava podatkov (EDI) in napredni elektronski podpisi.
However, since other technologies exist, taxable persons should not be required to use any particular electronic-invoicing technology.
Ker pa obstajajo tudi druge tehnologije, od davčnih zavezancev ne bi smeli zahtevati, da uporabljajo katere koli posebne tehnologije za elektronsko izdajanje računov.
It should be clarified that, where a taxable person stores online invoices which he has issued or received, the Member State in which the tax is due, in addition to the Member State in which the taxable person is established, should have the right to access those invoices for control purposes.
Jasno bi bilo treba določiti, da bi država članica, v kateri je davek treba plačati, kakor tudi država članica, v kateri je davčni zavezanec ustanovljen, morali imeti dostop do računov za namene nadzora, če jih je davčni zavezanec izdal ali prejel ter shranil v elektronski obliki.
Since the objectives of this Directive regarding the simplification, modernisation and harmonisation of the VAT invoicing rules cannot be sufficiently achieved by the Member States and can therefore be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker države članice ne morejo zadovoljivo doseči ciljev te direktive glede poenostavitve, posodobitve in uskladitve pravil za izdajanje računov z obračunanim DDV ter se zato lažje dosežejo na ravni Unije, lahko ta sprejme ukrepe v skladu z načelom subsidiarnosti, kakor je določeno v členu 5 Pogodbe.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
V skladu z načelom sorazmernosti iz istega člena ta direktiva ne presega tistega, kar je potrebno za dosego navedenih ciljev.
In accordance with point 34 of the Interinstitutional Agreement on better lawmaking [2], Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
V skladu s točko 34 Medinstitucionalnega sporazuma o boljši pripravi zakonodaje [2] so države članice pozvane, naj za svoje potrebe in v interesu Unije izdelajo in objavijo lastne primerjalne tabele, ki naj bi čim bolj nazorno prikazale primerjavo med to direktivo in ukrepi za prenos v nacionalno pravo.
Amendments to Directive 2006/112/EC
Spremembe Direktive 2006/112/ES
Directive 2006/112/EC is amended as follows:
Direktiva 2006/112/ES se spremeni, kot sledi:
in Article 17(2), point (f) is replaced by the following:
v členu 17(2) se točka (f) nadomesti z naslednjim:
the supply of a service performed for the taxable person and consisting in valuations of, or work on, the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being valued or worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;’;
opravljanje storitve za davčnega zavezanca, ki se nanaša na cenitev blaga ali delo na njem, dejansko opravljeno na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, če se blago po cenitvi ali opravljenem delu na njem vrne navedenemu davčnemu zavezancu v državo članico, iz katere je bilo prvotno odposlano ali odpeljano;“
in Article 64, paragraph 2 is replaced by the following:
v členu 64 se odstavek 2 nadomesti z naslednjim:
Continuous supplies of goods over a period of more than one calendar month which are dispatched or transported to a Member State other than that in which the dispatch or transport of those goods begins and which are supplied VAT-exempt or which are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, in accordance with the conditions laid down in Article 138, shall be regarded as being completed on expiry of each calendar month until such time as the supply comes to an end.
Nepretrgane dobave blaga v obdobju, daljšem od enega koledarskega meseca, ki so odposlane ali odpeljane v državo članico, ki ni država članica, v kateri se odpošiljanje ali prevoz navedenega blaga začne in v katero jih davčni zavezanec za namene svojega podjetja dobavi ali prenese z oprostitvijo DDV, se v skladu s pogoji iz člena 138 štejejo za zaključene na koncu vsakega koledarskega meseca, dokler se dobava ne konča.
Supplies of services for which VAT is payable by the customer pursuant to Article 196, which are supplied continuously over a period of more than one year and which do not give rise to statements of account or payments during that period, shall be regarded as being completed on expiry of each calendar year until such time as the supply of services comes to an end.
Storitve, za katere mora DDV plačati naročnik storitev v skladu s členom 196, ki se nepretrgoma opravljajo v časovnem obdobju, daljšem od enega leta, in za katere se v navedenem obdobju ne izdajajo obračuni ali izvajajo plačila, veljajo za zaključene ob koncu vsakega koledarskega leta, dokler se opravljanje storitev ne konča.
Member States may provide that, in certain cases other than those referred to in the first and second subparagraphs, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.’;
Države članice lahko v nekaterih primerih, ki niso primeri iz prvega in drugega pododstavka, določijo, da se šteje, da so nepretrgane dobave blaga ali opravljanje storitev, ki se opravljajo v daljšem časovnem obdobju, končane najmanj v roku enega leta.“;
in Article 66, first paragraph, point (c), and the second paragraph are replaced by the following:
v členu 66 se točka (c) prvega odstavka in drugi odstavek nadomestita z naslednjim:
where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time-limit for issue of invoices imposed by Member States pursuant to the second paragraph of Article 222 or where no such time-limit has been imposed by the Member State, within a specified period from the date of the chargeable event.
če račun ni izdan ali je izdan pozneje, v določenem roku, vendar najpozneje ob izteku roka, ki ga za izdajanje računov predpišejo države članice v skladu z drugim odstavkom člena 222, če pa država članica ni predpisala takšnega roka, v določenem obdobju od datuma obdavčljivega dogodka.
The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196 and to supplies or transfers of goods referred to in Article 67.’;
Izjema iz prvega odstavka pa se ne uporablja za opravljanje storitev, za katere mora prejemnik plačati DDV v skladu s členom 196, ali za dobave ali prenose blaga iz člena 67.“;
Article 67 is replaced by the following:
člen 67 se nadomesti z naslednjim:
‘Article 67
„Člen 67
Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.
Če je pod pogoji iz člena 138 blago odposlano ali odpeljano v državo članico, ki ni država, v kateri se odpošiljanje ali prevoz blaga začne, dobavljeno z oprostitvijo DDV, ali če davčni zavezanec za namene svojega podjetja blago prenese v drugo državo članico z oprostitvijo DDV, nastane obveznost obračuna DDV ob izdaji računa ali, če račun ni bil izdan do navedenega datuma, ob izteku roka iz prvega odstavka člena 222.
Article 64(1), the third subparagraph of Article 64(2) and Article 65 shall not apply with respect to the supplies and transfers of goods referred to in the first paragraph.’;
Člen 64(1), tretji pododstavek člena 64(2) in člen 65 se ne uporabljajo za dobave in prenose blaga iz prvega odstavka tega člena.“;
Article 69 is replaced by the following:
člen 69 se nadomesti z naslednjim:
In the case of the intra-Community acquisition of goods, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.’;
V primeru pridobitve blaga znotraj Skupnosti nastane obveznost obračuna DDV ob izdaji računa, če pa račun ni bil izdan do navedenega datuma, nastane obveznost obračuna DDV ob izteku roka iz prvega odstavka člena 222.“;
in Article 91(2), the second subparagraph is replaced by the following:
v členu 91(2) se drugi pododstavek nadomesti z naslednjim:
‘Member States shall accept instead the use of the latest exchange rate published by the European Central Bank at the time the tax becomes chargeable.
„Države članice sprejmejo namesto tega uporabo zadnjega menjalnega tečaja, ki ga objavi Evropska centralna banka ob nastanku obveznosti obračuna davka.
Conversion between currencies other than the euro shall be made by using the euro exchange rate of each currency.
Menjava med valutami, ki niso euro, se opravi na podlagi menjalnega tečaja za euro za vsako valuto.