natgillin/translations-raw huggingface dataset:
Supply of ancillary transport services and valuations of and work on movable property
Opravljanje pomožnih prevoznih storitev ter cenitev in delo na premičninah
Except where the goods being assembled become part of immovable property, the place of the supply of services to a non-taxable person consisting only of the assembly by a taxable person of the various parts of a machine, all of which were provided to him by his customer, shall be established in accordance with Article 54 of Directive 2006/112/EC.
Kraj opravljanja storitev osebi, ki ni davčni zavezanec, kadar davčni zavezanec le sestavi razne dele naprave, ki mu jih je v celoti dobavil njegov naročnik, se določi v skladu s členom 54 Direktive 2006/112/ES, razen če blago, ki se sestavlja, postane del nepremičnine.
Supply of restaurant and catering services on board means of transport
Opravljanje restavracijskih storitev in storitev cateringa na prevoznih sredstvih
The section of a passenger transport operation effected within the Community as referred to in Article 57 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 57 Direktive 2006/112/ES se določi na podlagi potovanja prevoznega sredstva in ne na podlagi potovanja, ki ga zaključi vsak posamezen potnik.
Where restaurant services and catering services are supplied during the section of a passenger transport operation effected within the Community, that supply shall be covered by Article 57 of Directive 2006/112/EC.
Kadar se restavracijske storitve in storitve cateringa opravljajo med delom prevoza potnikov v Skupnosti, je navedeno opravljanje storitev zajeto s členom 57 Direktive 2006/112/ES.
Where restaurant services and catering services are supplied outside such a section but on the territory of a Member State or a third country or third territory, that supply shall be covered by Article 55 of that Directive.
Kadar se restavracijske storitve in storitve cateringa opravljajo zunaj takšnega dela prevoza, vendar na ozemlju države članice ali tretje države ali tretjega ozemlja, je navedeno opravljanje storitev zajeto s členom 55 navedene direktive.
The place of supply of a restaurant service or catering service carried out within the Community partly during a section of a passenger transport operation effected within the Community, and partly outside such a section but on the territory of a Member State, shall be determined in its entirety according to the rules for determining the place of supply applicable at the beginning of the supply of the restaurant or catering service.
Kraj opravljanja restavracijske storitve oziroma storitve cateringa, ki se izvaja v Skupnosti ter deloma na delu prevoza potnikov v Skupnosti in deloma zunaj takšnega dela prevoza, vendar na ozemlju države članice, se v celoti določi glede na veljavna pravila za določanje kraja opravljanja na začetku opravljanja restavracijske storitve ali storitve cateringa.
‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pulled, drawn or pushed by vehicles and which are normally designed to be used and actually capable of being used for transport.
„Prevozno sredstvo“ iz člena 56 in točke (g) prvega odstavka člena 59 Direktive 2006/112/ES vključuje vozila z motorjem ali brez njega ter drugo opremo in naprave, namenjene prevozu oseb ali predmetov iz enega kraja v drugega, ki jih lahko vlečejo ali potiskajo vozila ter so običajno narejeni in dejansko pripravljeni, da se uporabijo za prevoz.
The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles:
Prevozna sredstva iz odstavka 1 so zlasti naslednja vozila:
land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;
kopenska vozila, kot so avtomobili, motorji, kolesa, tricikli in bivalne prikolice;
trailers and semi-trailers;
prikolice in polprikolice;
railway wagons;
železniški vagoni;
vessels;
plovila;
aircraft;
letala;
vehicles specifically designed for the transport of sick or injured persons;
vozila, posebej narejena za prevoz bolnih ali poškodovanih oseb;
agricultural tractors and other agricultural vehicles;
kmetijski traktorji in druga kmetijska vozila;
mechanically or electronically propelled invalid carriages.
invalidski vozički na lastni ali elektronski pogon.
Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.
Prevozna sredstva iz odstavka 1 niso vozila, namenjena za stacionarno uporabo, in zabojniki.
For the application of Article 56 of Directive 2006/112/EC, the duration of the continuous possession or use of a means of transport which is the subject of hiring shall be determined on the basis of the contract between the parties involved.
Za namene uporabe člena 56 Direktive 206/112/ES se trajanje stalne posesti ali uporabe prevoznega sredstva, ki je predmet najema, določi s pogodbo med sodelujočima strankama.
The contract shall serve as a presumption which may be rebutted by any means in fact or law in order to establish the actual duration of the continuous possession or use.
Pogodba služi kot domneva, ki jo lahko ovrže vsako dejstvo ali zakonodaja, da se določi dejansko trajanje stalne posesti ali uporabe.
The fact that the contractual period of short-term hiring within the meaning of Article 56 of Directive 2006/112/EC is exceeded on grounds of force majeure shall have no bearing on the determination of the duration of the continuous possession or use of the means of transport.
Prekoračitev pogodbenega obdobja kratkoročnega najema v smislu člena 56 Direktive 2006/112/ES zaradi višje sile ne vpliva na določitev trajanja stalne posesti ali uporabe prevoznega sredstva.
Where hiring of one and the same means of transport is covered by consecutive contracts between the same parties, the duration shall be that of the continuous possession or use of the means of transport provided for under the contracts as a whole.
Če je isto prevozno sredstvo bilo najeto z zaporednimi pogodbami med istimi strankami, je trajanje teh pogodb trajanje stalne posesti ali uporabe prevoznega sredstva v okviru vseh pogodb skupaj.
For the purposes of the first subparagraph a contract and its extensions shall be consecutive contracts.
Za namene prvega pododstavka se pogodba in njena podaljšanja štejejo za zaporedne pogodbe.
However, the duration of the short-term hire contract or contracts preceding a contract which is regarded as long-term shall not be called into question provided there is no abusive practice.
Vendar trajanje kratkoročne oziroma kratkoročnih najemnih pogodb, sklenjenih pred pogodbo, ki se šteje za dolgoročno, ni vprašljivo, pod pogojem, da ne prihaja do zlorab.
Unless there is abusive practice, consecutive contracts between the same parties for different means of transport shall not be considered to be consecutive contracts for the purposes of paragraph 2.
Zaporedne najemne pogodbe med istimi strankami za različna prevozna sredstva se, razen v primeru zlorab, ne štejejo za zaporedne pogodbe za namene odstavka 2.
The place where the means of transport is actually put at the disposal of the customer as referred to in Article 56(1) of Directive 2006/112/EC, shall be the place where the customer or a third party acting on his behalf takes physical possession of it.
Kraj, kjer je prevozno sredstvo dejansko dano na razpolago prejemniku iz člena 56(1) Direktive 2006/112/ES, je kraj, kjer preide v fizično posest prejemniku ali tretji osebi na njegov račun.
Subsection 11
Pododdelek 11
Supply of services to non-taxable persons outside the Community
Storitve, opravljene za osebe, ki niso davčni zavezanci in imajo sedež izven Skupnosti
The supply of services of translation of texts to a non-taxable person established outside the Community shall be covered by point (c) of the first paragraph of Article 59 of Directive 2006/112/EC.
Opravljanje storitev prevajanja besedil je zajeto v prvem odstavku člena 59(c) Direktive 2006/112/ES.
(TITLE VII OF DIRECTIVE 2006/112/EC)
(NASLOV VII DIREKTIVE 2006/112/ES)
Where a supplier of goods or services, as a condition of accepting payment by credit or debit card, requires the customer to pay an amount to himself or another undertaking, and where the total price payable by that customer is unaffected irrespective of how payment is accepted, that amount shall constitute an integral part of the taxable amount for the supply of the goods or services, under Articles 73 to 80 of Directive 2006/112/EC.
Kadar dobavitelj blaga ali storitev kot pogoj za sprejetje plačila s kreditno ali debetno plačilno kartico zahteva, da naročnik njemu ali drugemu podjetju izplača določeno vsoto, in kadar skupni znesek, ki ga izplača naročnik, ostane nespremenjen ne glede na način plačila, je ta znesek sestavni del davčne osnove za dobavo blago ali storitev, skladno s členi 73 do 80 Direktive 2006/112/EC.
‘Provision of holiday accommodation’ as referred to in point (12) of Annex III to Directive 2006/112/EC shall include the hiring out of tents, caravans or mobile homes installed on camping sites and used as accommodation.
„Počitniške nastanitve“ iz točke 12 Priloge III k Direktivi 2006/112/ES vključujejo šotore, bivalne prikolice ali avtodome, ki se nahajajo v kampih in se uporabljajo za bivanje.
Exemptions for certain activities in the public interest
Oprostitve za nekatere dejavnosti, ki so v javnem interesu
(Articles 132, 133 and 134 of Directive 2006/112/EC)
(Členi 132,133 in 134 Direktive 2006/112/ES)
Vocational training or retraining services provided under the conditions set out in point (i) of Article 132(1) of Directive 2006/112/EC shall include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes.
Storitve poklicnega usposabljanja ali preusposabljanja, ki se izvajajo pod pogoji iz točke (i) člena 132(1) Direktive 2006/112/ES, vključujejo izobraževanje, ki je neposredno povezano s poklicem ali stroko, pa tudi izobraževanje, usmerjeno v pridobivanje ali posodabljanje znanja za poklicne namene.
(Articles 135, 136 and 137 of Directive 2006/112/EC)
(Členi 135, 136 in 137 Direktive 2006/112/ES)
The exemption provided for in point (e) of Article 135(1) of Directive 2006/112/EC shall not apply to platinum nobles.
Oprostitev iz točke (e) člena 135(1) Direktive 2006/112/ES ne velja za platinaste zlatnike.
(Articles 143, 144 and 145 of Directive 2006/112/EC)
(Členi 143, 144 in 145 Direktive 2006/112/ES)
The exemption provided for in Article 144 of Directive 2006/112/EC shall apply to transport services connected with the importation of movable property carried out as part of a change of residence.
Oprostitev iz člena 144 Direktive 2006/112/EC se uporablja za storitve prevoza, povezane z uvozom premičnin pri spremembi stalnega prebivališča.
(Articles 146 and 147 of Directive 2006/112/EC)
(Člena 146 in 147 Direktive 2006/112/ES)
‘Means of transport for private use’ as referred to in point (b) of Article 146(1) of Directive 2006/112/EC shall include means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law within the meaning of Article 13 of that Directive and associations.
„Prevozna sredstva za zasebno rabo“ iz točke (b) člena 146(1) Direktive 2006/112/ES zajemajo prevozna sredstva, ki jih za neposlovne namene uporabljajo osebe, ki niso fizične osebe, kot na primer osebe javnega prava v smislu člena 13 navedene direktive in združenja.
In order to determine whether, as a condition for the exemption of the supply of goods carried in the personal luggage of travellers, the threshold set by a Member State in accordance with point (c) of the first subparagraph of Article 147(1) of Directive 2006/112/EC has been exceeded, the calculation shall be based on the invoice value.
Da se ugotovi, ali je bil prag, ki ga je država članica določila v skladu s prvim pododstavkom točke (c) člena 147(1) Direktive 2006/112/ES, presežen, kar je pogoj za oprostitev dobave blaga, ki se prevaža v osebni prtljagi potnikov, se izračun opravi na podlagi fakturirane vrednosti.
The aggregate value of several goods may be used only if all those goods are included on the same invoice issued by the same taxable person supplying goods to the same customer.
Skupna vrednost različnega blaga se lahko uporablja le, če je vse to blago vključeno na istem računu, ki ga je istemu kupcu izdal isti davčni zavezanec, ki dobavlja to blago.
Exemptions relating to certain transactions treated as exports
Oprostitve za nekatere transakcije, ki se obravnavajo kot izvoz
(Articles 151 and 152 of Directive 2006/112/EC)
(Člena 151 in 152 Direktive 2006/112/ES)
The exemption provided for in Article 151 of Directive 2006/112/EC shall also apply to electronic services where these are provided by a taxable person to whom the special scheme for electronically supplied services provided for in Articles 357 to 369 of that Directive applies.
Oprostitev iz člena 151 Direktive 2006/112/ES se uporablja tudi za elektronske storitve, kadar jih opravlja davčni zavezanec, za katerega velja posebna ureditev za elektronsko opravljene storitve iz členov 357 do 369 navedene direktive.
In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred to in Council Regulation (EC) No 723/2009 of 25 June 2009 on the Community legal framework for a European Research Infrastructure Consortium (ERIC) [8] shall fulfil all of the following conditions:(a) it shall have a distinct legal personality and full legal capacity;
Da bi bil priznan kot mednarodni organ za namene uporabe točke (g) člena 143(1) in točke (b) prvega pododstavka člena 151(1) Direktive 2006/112/ES, organ, ki bo ustanovljen kot Konzorcij evropske raziskovalne infrastrukture (ERIC) iz Uredbe Sveta (ES) št. 723/2009 z dne 25. junija 2009 o pravnem okviru Skupnosti za Konzorcij evropske raziskovalne infrastrukture (ERIC) [8], izpolnjuje vse naslednje pogoje:(a) je ločena pravna oseba in v celoti pravno sposoben;
it shall be set up under and shall be subject to European Union law;
je ustanovljen na podlagi zakonodaje Evropske unije in zanj velja ta zakonodaja;
its membership shall include Member States and, where appropriate, third countries and inter-governmental organisations, but exclude private bodies;
njegovo članstvo vključuje države članice ter po potrebi tretje države in medvladne organizacije, ne pa zasebnih organov;
it shall have specific and legitimate objectives that are jointly pursued and essentially non-economic in nature.
ima posebne in zakonite cilje, ki se uresničujejo skupaj in ki v bistvu niso gospodarskega značaja.
The exemption provided for in point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC shall apply to an ERIC referred to in paragraph 1 where it is recognised as an international body by the host Member State.
Oprostitev iz točke (g) člena 143(1) in točke (b) prvega pododstavka člena 151(1) Direktive 2006/112/ES se za ERIC iz odstavka 1 uporablja, kadar ga država članica gostiteljica priznava kot mednarodni organ.
The limits and conditions of such an exemption shall be laid down by agreement between the members of the ERIC in accordance with point (d) of Article 5(1) of Regulation (EC) No 723/2009.
Omejitve in pogoji takšne oprostitve se določijo s sporazumom med članicami ERIC v skladu s točko (d) člena 5(1) Uredbe (ES) št. 732/2009.
Where the goods are not dispatched or transported out of the Member State in which the supply takes place, and in the case of services, the exemption may be granted by means of a refund of the VAT in accordance with Article 151(2) of Directive 2006/112/EC.
Kadar se blago ne odpošlje ali odpelje iz države članice, v kateri se opravi dobava tega blaga, in pri storitvah se lahko oprostitev izvaja na način vračila DDV v skladu s členom 151(2) Direktive 2006/112/ES.
Where the recipient of a supply of goods or services is established within the Community but not in the Member State in which the supply takes place, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation shall, subject to the explanatory notes set out in the Annex to that certificate, serve to confirm that the transaction qualifies for the exemption under Article 151 of Directive 2006/112/EC.
Kadar ima prejemnik dobave blaga ali opravljanja storitev sedež v Skupnosti, vendar ne v državi članici dobave blaga ali opravljanja storitve, se potrdilo o oprostitvi plačila DDV in/ali trošarine iz Priloge II te uredbe ob upoštevanju pojasnjevalnih opomb iz priloge k temu potrdilu uporabi kot potrdilo, da je prejemnik lahko upravičen do takšne oprostitve v skladu s členom 151 Direktive 2006/112/ES.
When making use of that certificate, the Member State in which the recipient of the supply of goods or services is established may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.
Država članica, v kateri ima prejemnik dobave blaga ali opravljanja storitev sedež, lahko odloči, ali bo za DDV in trošarine uporabljala skupno potrdilo ali dve ločeni potrdili.
The certificate referred to in paragraph 1 shall be stamped by the competent authorities of the host Member State.
Potrdilo iz odstavka 1 ima žig pristojnih organov države članice gostiteljice.
Member States shall inform the Commission of the contact point designated to identify the services responsible for stamping the certificate and the extent to which they dispense with the requirement to have the certificate stamped.
Države članice obvestijo Komisijo o službi, ki je odgovorna za žigosanje potrdila, ter do katere mere opuščajo zahtevo o žigosanju potrdila.
The Commission shall inform the other Member States of the information received from Member States.
Komisija o prejetih informacijah iz držav članic obvesti druge države članice.
Where direct exemption is applied in the Member State in which the supply takes place, the supplier shall obtain the certificate referred to in paragraph 1 of this Article from the recipient of the goods or services and retain it as part of his records.
Kadar se v državi članici, kjer se dobavi blago ali opravi storitev, uporabi neposredna oprostitev, dobavitelj ali izvajalec storitve od prejemnika blaga ali storitev pridobi potrdilo iz odstavka 1 tega člena in ga hrani kot del svoje evidence.
If the exemption is granted by means of a refund of the VAT, pursuant to Article 151(2) of Directive 2006/112/EC, the certificate shall be attached to the request for refund submitted to the Member State concerned.
Če pa je oprostitev dodeljena kot vračilo DDV v skladu s členom 151(2) Direktive 2006/112/ES, se potrdilo priloži zahtevi za povračilo, predloženi zadevni državi članici.
(TITLE X OF DIRECTIVE 2006/112/EC)
(NASLOV X DIREKTIVE 2006/112/ES)
Where the Member State of importation has introduced an electronic system for completing customs formalities, the term ‘import document’ in point (e) of Article 178 of Directive 2006/112/EC shall cover electronic versions of such documents, provided that they allow for the exercise of the right of deduction to be checked.
Če je država članica uvoza uvedla elektronski sistem za izpolnjevanje carinskih formalnosti, izraz „uvozni dokument“ iz točke (e) člena 178 Direktive 2006/112/ES zajema elektronske različice teh dokumentov, pod pogojem, da omogočajo nadzor nad izvrševanjem pravice do odbitka.
(TITLE XI OF DIRECTIVE 2006/112/EC)
(NASLOV XI DIREKTIVE 2006/112/ES)
Persons liable to pay the VAT
Osebe, ki so dolžne plačati ddv davčnim organom
(Articles 192a to 205 of Directive 2006/112/EC)
(Členi 192a do 205 Direktive 2006/112/ES)
For the application of Article 192a of Directive 2006/112/EC, a fixed establishment of the taxable person shall be taken into consideration only when it is characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to make the supply of goods or services in which it intervenes.
Pri uporabi člena 192a Direktive 2006/112/ES se upošteva le stalna poslovna enota davčnega zavezanca z dovolj stalnimi in ustrezno strukturiranimi človeškimi in tehničnimi viri, da lahko dobavi blago ali storitve, pri katerih sodeluje.
Where a taxable person has a fixed establishment within the territory of the Member State where the VAT is due, that establishment shall be considered as not intervening in the supply of goods or services within the meaning of point (b) of Article 192a of Directive 2006/112/EC, unless the technical and human resources of that fixed establishment are used by him for transactions inherent in the fulfilment of the taxable supply of those goods or services made within that Member State, before or during this fulfilment.
Kadar ima davčni zavezanec stalno poslovno enoto na ozemlju države članice, v kateri mora plačati DDV, se šteje, da ta poslovna enota ne sodeluje pri dobavi blaga ali storitev v smislu točke (b) člena 192a Direktive 2006/112/ES, razen če davčni zavezanec uporablja tehnične in človeške vire navedene stalne poslovne enote za transakcije, povezane z dobavo tega blaga ali teh storitev pred ali med obdavčljivim dobavljanjem blaga ali opravljanjem storitev v navedeni državi članici.
Where the resources of the fixed establishment are only used for administrative support tasks such as accounting, invoicing and collection of debt-claims, they shall not be regarded as being used for the fulfilment of the supply of goods or services.
Kadar se viri stalne poslovne enote uporabljajo samo za administrativno podporo, kot so računovodstvo, izdajanje računov in pobiranje dolgov, se ne šteje, da se uporabljajo za dobavljanje blaga ali storitev, razen če se dokaže nasprotno.
However, if an invoice is issued under the VAT identification number attributed by the Member State of the fixed establishment, that fixed establishment shall be regarded as having intervened in the supply of goods or services made in that Member State unless there is proof to the contrary.
Če je izdan račun z identifikacijsko številko DDV, ki jo dodeli država članica stalne poslovne enote, se šteje, da je navedena stalna poslovna enota sodelovala pri dobavi blaga ali storitev v navedeni državi članici, razen če se dokaže nasprotno.
Where a taxable person has established his place of business within the territory of the Member State where the VAT is due, Article 192a of Directive 2006/112/EC shall not apply whether or not that place of business intervenes in the supply of goods or services he makes within that Member State.
Člen 192a Direktive 2006/112/ES se ne uporablja za davčnega zavezanca, ki ima sedež svoje dejavnosti na ozemlju države članice, v kateri mora plačati DDV, ne glede na to ali navedeni sedež dejavnosti vpliva na dobavo blaga ali opravljanje storitev tega davčnega zavezanca v navedeni državi članici.
(Articles 272 and 273 of Directive 2006/112/EC)
(Člena 272 in 273 Direktive 2006/112/ES)
For the transactions referred to in Article 262 of Directive 2006/112/EC, taxable persons to whom a VAT identification number has been attributed in accordance with Article 214 of that Directive and non-taxable legal persons identified for VAT purposes shall be required, when acting as such, to communicate their VAT identification number forthwith to those supplying goods and services to them.
Pri transakcijah iz člena 262 Direktive 2006/112/ES davčni zavezanci, ki jim je bila v skladu s členom 214 omenjene direktive dodeljena identifikacijska številka DDV, in pravne osebe, ki niso davčni zavezanci, identificirani za DDV, kadar delujejo kot taki, sporočijo svojo osebno identifikacijsko številko DDV dobaviteljem blaga ali storitev, takoj ko jo pridobijo.