natgillin/translations-raw huggingface dataset:
The taxable persons referred to in point (b) of Article 3(1) of Directive 2006/112/EC, who are entitled to non-taxation of their intra-Community acquisitions of goods in accordance with the first paragraph of Article 4 of this Regulation, shall not be required to communicate their VAT identification number to those supplying goods to them when a VAT identification number has been attributed to them in accordance with Article 214(1)(d) or (e) of that Directive.
Davčnim zavezancem iz člena 3(1)(b) Direktive 2006/112/ES, ki so v skladu s prvim odstavkom člena 4 te uredbe upravičeni do neobdavčenja pridobitev blaga znotraj Skupnosti, ni treba sporočiti njihove identifikacijske številke DDV dobaviteljem blaga, so identificirani za DDV v skladu s členom 214(1)(d) ali (e) navedene direktive.
Special scheme for investment gold
Posebna ureditev za investicijsko zlato
(Articles 344 to 356 of Directive 2006/112/EC)
(Členi 344 do 356 Direktive 2006/112/ES)
‘Weights accepted by the bullion markets’ as referred to in point (l) of Article 344(1) of Directive 2006/112/EC shall at least cover the units and the weights traded as set out in Annex III to this Regulation.
Sklicevanje na „teže, sprejete na trgu plemenitih kovin“ iz točke (l) člena 344(1) Direktive 2006/112/ES zajema vsaj enote in teže, s katerimi se trguje, kot je določeno v Prilogi III te uredbe.
For the purposes of establishing the list of gold coins referred to in Article 345 of Directive 2006/112/EC, ‘price’ and ‘open market value’ as referred to in point (2) of Article 344(1) of that Directive shall be the price and open market value on 1 April of each year.
Za vzpostavitev seznama zlatih kovancev iz člena 345 Direktive 2006/112/ES, „cena“ in „tržna vrednost na odprtem trgu“ iz točke 2 člena 344(1) navedene direktive štejeta za ceno in tržno vrednost na odprtem trgu 1. aprila vsako leto.
Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
Posebna ureditev za davčne zavezance brez sedeža, ki opravljajo elektronske storitve za osebe, ki niso davčni zavezanci
(Articles 357 to 369 of Directive 2006/112/EC)
(Členi 357 do 369 Direktive 2006/112/ES)
Where, in the course of a calendar quarter, a non-established taxable person using the special scheme for electronically supplied services provided for in Articles 357 to 369 of Directive 2006/112/EC meets at least one of the criteria for exclusion laid down in Article 363 of that Directive, the Member State of identification shall exclude that non-established taxable person from the special scheme.
Če tekom koledarskega četrtletja davčni zavezanec, ki nima sedeža in uporablja posebno ureditev za elektronsko opravljene storitve iz členov 357 do 369 Direktive 2006/112/ES, izpolni vsaj eno od meril za izključitev, določeno v členu 363 navedene direktive, država članica identifikacije izključi tega davčnega zavezanca, ki nima sedeža, iz posebne ureditve.
In respect of services supplied electronically prior to exclusion but during the calendar quarter in which exclusion occurs, the non-established taxable person shall submit a VAT return for the entire quarter in accordance with Article 364 of Directive 2006/112/EC.
Glede elektronsko opravljenih storitev pred izključitvijo, a tekom koledarskega četrtletja, v katerem pride do izključitve, predloži davčni zavezanec, ki nima sedeža, obračun DDV za celotno četrtletje, v skladu s členom 364 Direktive 2006/112/ES.
The requirement to submit this return shall have no effect on the requirement, if any, to be identified for VAT purposes in a Member State under the normal rules.
Zahteva po predložitvi tega obračuna ne vpliva na morebitno zahtevo po identifikaciji za namene DDV v državi članici v skladu z običajnimi pravili.
Any return period (calendar quarter) within the meaning of Article 364 of Directive 2006/112/EC shall be a separate return period.
Vsako obračunsko obdobje (koledarsko četrtletje) v smislu člena 364 Direktive 2006/112/ES je ločeno obračunsko obdobje.
Once a VAT return has been submitted as provided for under Article 364 of Directive 2006/112/EC, any subsequent changes to the figures contained therein may be made only by means of an amendment to that return and not by an adjustment to a subsequent return.
Po predložitvi obračuna DDV, kakor je določeno v členu 364 Direktive 2006/112/ES, se nadaljnje spremembe v njem vsebovanih zneskov lahko izvedejo le kot spremembe in dopolnitve obračuna in ne s prilagoditvijo glede na naslednji obračun.
Amounts on VAT returns made under the special scheme for electronically supplied services provided for in Articles 357 to 369 of Directive 2006/112/EC shall not be rounded up or down to the nearest whole monetary unit.
Zneski v obračunih DDV, vneseni po posebni ureditvi za elektronsko opravljane storitve iz členov 357 do 369 Direktive 2006/112/ES, se ne zaokrožujejo navzgor ali navzdol k najbližji celi denarni enoti.
The exact amount of VAT shall be reported and remitted.
Prijavi in nakaže se točen znesek DDV.
A Member State of identification which receives a payment in excess of that resulting from the VAT return submitted for electronically supplied services under Article 364 of Directive 2006/112/EC shall reimburse the overpaid amount directly to the taxable person concerned.
Država članica identifikacije, ki prejme višji znesek od zneska iz obračuna DDV, vloženega za elektronsko opravljane storitve v skladu s členom 364 Direktive 2006/112/ES, preplačani znesek povrne neposredno zadevnemu davčnemu zavezancu.
Where the Member State of identification has received an amount pursuant to a VAT return subsequently found to be incorrect, and that Member State has already distributed that amount among the Member States of consumption, those Member States shall directly reimburse the overpayment to the non-established taxable person and inform the Member State of identification of the adjustment to be made.
Če je država članica identifikacije prejela znesek v skladu z obračunom DDV, ki se kasneje izkaže za netočnega, in je ta država članica znesek že porazdelila med države članice končne potrošnje, te države članice nemudoma povrnejo preplačan znesek davčnemu zavezancu, ki nima sedeža, in državo članico identifikacije obvestijo o izvedenem popravku.
Amounts of VAT paid under Article 367 of Directive 2006/112/EC shall be specific to the VAT return submitted pursuant to Article 364 of that Directive.
Zneski DDV, plačani v skladu s členom 367 Direktive 2006/112/ES, so specifični za obračun DDV, predložen v skladu s členom 364 navedene direktive.
Regulation (EC) No 1777/2005 is hereby repealed.
Uredba (ES) št. 1777/2005 se razveljavi.
References made to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table set out in Annex IV.
Sklicevanja na razveljavljeno uredbo se štejejo za sklicevanja na to uredbo in se berejo v skladu s korelacijsko tabelo iz Priloge IV.
point (a) of Article 3, point (b) of Article 11(2), Article 23(1) and Article 24(1) shall apply from 1 January 2013,
točka (a) člena 3, točka (b) člena 11(2), člen 23(1) in člen 24(1) uporabljajo od 1. januarja 2013,
point (b) of Article 3 shall apply from 1 January 2015,
točka (b) člena 3 uporablja od 1. januarja 2015 in
point (c) of Article 11(2) shall apply until 31 December 2014.
točka (c) člena 11(2) uporablja do 31. decembra 2014.
OJ L 288, 29.10.2005, p. 1.
UL L 288, 29.10.2005, str. 1.
OJ L 268, 12.10.2010, p. 1.
UL L 268, 12.10.2010, str. 1.
OJ L 326, 21.11.1986, p. 40.
UL L 326, 21.11.1986, str. 40.
Article 7 of this Regulation
Člen 7 te uredbe
Point (1) of Annex II to Directive 2006/112/EC:
Točka 1 Priloge II k Direktivi 2006/112/ES:
Website hosting and webpage hosting;
posredovanje spletišč in spletnih strani;
automated, online and distance maintenance of programmes;
avtomatizirano spletno vzdrževanje programov na daljavo;
remote systems administration;
upravljanje sistemov na daljavo;
online data warehousing where specific data is stored and retrieved electronically;
spletno skladiščenje podatkov, pri katerem so posamezni podatki shranjeni in iskani elektronsko;
online supply of on-demand disc space.
spletna dobava prostora na disku na zahtevo.
Point (2) of Annex II to Directive 2006/112/EC:
Točka 2 Priloge II k Direktivi 2006/112/ES:
Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates;
dostop do spletne programske opreme ali prenos spletne programske opreme (vključno s programi za javna naročila/računovodstvo in protivirusnimi programi) ter njihove posodobitve;
software to block banner adverts showing, otherwise known as Bannerblockers;
„preprečevalci prikaza oglasov“ (programska oprema za onemogočanje prikazovanja oglasov s pasico);
download drivers, such as software that interfaces computers with peripheral equipment (such as printers);
gonilniki za prenos podatkov, kot je programska oprema, ki deluje kot vmesnik med računalniki in zunanjo opremo (na primer tiskalniki);
online automated installation of filters on websites;
avtomatizirana spletna namestitev filtrov na spletiščih;
online automated installation of firewalls.
avtomatizirana spletna namestitev požarnih zidov.
Point (3) of Annex II to Directive 2006/112/EC:
Točka 3 Priloge II k Direktivi 2006/112/ES:
Accessing or downloading desktop themes;
dostop do ali prenos namiznih tem;
accessing or downloading photographic or pictorial images or screensavers;
dostop do ali prenos fotografskih ali slikovnih podob ali ohranjevalnikov zaslona;
the digitised content of books and other electronic publications;
digitalizirana vsebina knjig in drugih elektronskih publikacij;
subscription to online newspapers and journals;
naročnina na spletne časopise in revije;
weblogs and website statistics;
spletni dnevniki in statistike spletišč;
online news, traffic information and weather reports;
spletne novice, prometna obvestila in vremenske napovedi;
online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
spletni podatki, ki jih programska oprema avtomatično ustvari na osnovi določenega vnosa kupca, kot na primer pravni ali finančni podatki (zlasti stalno posodobljeni podatki o stanju na borzi);
the provision of advertising space including banner ads on a website/web page;
nudenje oglasnega prostora, vključno z oglasi s pasico na spletiščih in spletnih straneh;
use of search engines and Internet directories.
uporaba iskalnikov in internetnih imenikov.
Point (4) of Annex II to Directive 2006/112/EC:
Točka 4 Priloge II k Direktivi 2006/112/ES:
Accessing or downloading of music on to computers and mobile phones;
dostop do ali prenos glasbe na računalnike in mobilne telefone;
accessing or downloading of jingles, excerpts, ringtones, or other sounds;
dostop do ali prenos „jinglov“, odlomkov, melodij zvonjenja ali drugih zvokov;
accessing or downloading of films;
dostop do ali prenos filmov;
downloading of games on to computers and mobile phones;
prenos iger na računalnike in mobilne telefone;
accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another.
dostop do avtomatiziranih spletnih iger, ki so odvisne od interneta ali podobnih elektronskih omrežij, kjer so igralci na različnih geografskih lokacijah.
Point (5) of Annex II to Directive 2006/112/EC:
Točka 5 Priloge II k Direktivi 2006/112/ES:
Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student;
avtomatizirano učenje na daljavo, ki je odvisno od interneta ali podobnega elektronskega omrežja in katerega ponudba zahteva omejeno človeško posredovanje, ali nikakršnega, vključno z virtualnimi učilnicami, razen kjer se internet ali podobno elektronsko omrežje uporablja le kot orodje za komunikacijo med učiteljem in učencem;
workbooks completed by pupils online and marked automatically, without human intervention.
delovni zvezki, ki jih učenci izpolnijo na spletu in so ocenjeni avtomatično, brez človeškega posredovanja.
Article 51 of this Regulation
Člen 51 te uredbe
VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE (*)
POTRDILO O OPROSTITVI PLAČILA DDV IN/ALI TROŠARINE (*)
(Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13)
(Direktiva 2006/112/ES - člen 151 - in Direktiva 2008/118/ES - člen 13)
Serial No (optional):
Zaporedna številka (neobvezno):
ELIGIBLE BODY/INDIVIDUAL
UPRAVIČENA USTANOVA/POSAMEZNIK
Designation/name
Naziv/Ime
Street and No
Naslov (ulica in številka)
Postcode, place
Poštna številka, kraj
(Host) Member State
Država članica (gostiteljica)
COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number)
ORGAN, PRISTOJEN ZA IZDAJO ŽIGA (Ime, naslov in telefonska številka)
DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL
IZJAVA UPRAVIČENE USTANOVE ALI OSEBE
The eligible body or individual (1) hereby declares
Upravičena ustanova ali posameznik (1) izjavlja:
that the goods and/or services set out in box 5 are intended (2)
da so blago in/ali storitve, navedene v polju 5, namenjene (2)
For the official use of
za uradno uporabo
For the personal use of
za osebno uporabo
foreign diplomatic mission
tuje diplomatske misije
a member of a foreign diplomatic mission
člana tuje diplomatske misije
foreign consular representation
tujega konzularnega predstavništva
a member of a foreign consular representation
člana tujega konzularnega predstavništva
a European body to which the Protocol on the privileges and immunities of the European Union applies
evropskega organa, za katerega velja protokol o privilegijih in imunitetah Evropske unije
an international organisation
mednarodne organizacije
a staff member of an international organisation
člana osebja mednarodne organizacije
the armed forces of a State being a party to the North Atlantic Treaty (NATO force)
oboroženih sil države članice Severnoatlantske zveze (NATO)
the armed forces of the United Kingdom stationed in the island of Cyprus
oboroženih sil Združenega kraljestva, stacioniranih na otoku Ciper
(designation of the institution) (see box 4)
(oznaka ustanove) (glej polje 4)
that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and
da so blago ali storitve, opisane v polju 5, v skladu s pogoji in omejitvami, ki veljajo za oprostitev v državi članici, navedeni v polju 1, in
that the information above is furnished in good faith.
da so zgoraj navedeni podatki točni in podani v dobri veri.
The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption, or if the goods and/or services were not used in the manner intended.
Upravičena ustanova ali posameznik se zavezuje, da bo državi članici, iz katere je bilo blago odposlano ali iz katere je bilo dobavljeno blago in/ali storitve, plačal DDV ali trošarino, ki bi jo bilo treba plačati, če blago in/ali storitve ne bi izpolnjevale pogojev za oprostitev ali če ne bi bile uporabljene na predviden način.
Name and status of signatory
Ime in funkcija podpisnika
Place, date
Kraj, datum
STAMP OF THE BODY (in case of exemption for personal use)
ŽIG USTANOVE (v primeru oprostitve za osebno uporabo)
DESCRIPTION OF THE GOODS AND/OR SERVICES, FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED
OPIS BLAGA IN/ALI STORITEV, ZA KATERE SE VLAGA ZAHTEVEK ZA OPROSTITEV PLAČILA DDV ALI TROŠARINE
Information concerning the supplier/authorised warehousekeeper
Podatki o izvajalcu/pooblaščenem imetniku skladišča
VAT/excise number or tax reference number
Identifikacijska številka DDV ali davčna sklicna številka/trošarinska številka
Information concerning the goods and/or services:
Podatki o blagu in/ali storitvah
Detailed description of the goods and/or services (3) (or reference to the attached order form)
Podroben opis blaga in/ali storitev (3) (ali sklicevanje na priloženo naročilnico)
Quantity or number
Količina ali število
Value excluding VAT and excise duty
Vrednost brez DDV in trošarine
Value per unit
Vrednost na enoto
Total value
Vrednost skupaj
Total amount
Znesek skupaj
CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE
POTRDILO PRISTOJNIH ORGANOV DRŽAVE ČLANICE GOSTITELJICE
The consignment/supply of goods and/or services described in box 5 meets:
Pošiljka/dobava blaga in/ali storitev, opisana v polju 5, izpolnjuje:
totally
v celoti
up to a quantity of
do količine
(number) (4)
(število)( (4)
the conditions for exemption from VAT and/or excise duty
pogoje za oprostitev plačila DDV in trošarine
PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use)
DOVOLJENJE ZA OPUSTITEV ŽIGA IZ POLJA 6 (samo v primeru za uradno uporabo)
By letter No:
Z dopisom št.:
Dated:
Z dne:
Designation of eligible institution:
Oznaka upravičene ustanove:
Dispensed from the obligation under box 6 to obtain the stamp
dovolil, da opusti žig iz polja 6.
Place a cross in the appropriate box.
Ustrezno polje označi s križcem.
Delete space not used.
Prečrtaj neuporabljeni prostor.
This obligation also applies if order forms are attached.
Ta obveznost velja tudi, če so priložene naročilnice.
Goods and/or services not eligible should be deleted in box 5 or on the attached order form.
Blago in/ali storitve, ki niso upravičene, se izbriše iz polja 5 ali iz priložene naročilnice.
For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC.
Izvajalcu in/ali pooblaščenemu imetniku skladišča služi to potrdilo kot dokazilo za oprostitev plačila davka za dobavo blaga in izvedbo storitev ali za pošiljke blaga upravičenim ustanovam/posameznikom iz člena 151 Direktive 2006/112/ES in člena 13 Direktive 2008/118/ES.
Accordingly, one certificate shall be drawn up for each supplier/warehousekeeper.
Zato se za vsakega izvajalca/imetnika skladišča izda eno potrdilo.
Moreover, the supplier/warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State.
Poleg tega mora izvajalec/imetnik skladišča hraniti to potrdilo v svojih evidencah v skladu s pravili, ki veljajo v njegovi državi članici.
The general specification of the paper to be used is as laid down in the Official Journal of the European Communities C 164 of 1.7.1989, p. 3.
Splošna specifikacija papirja, ki ga je treba uporabljati, je predpisana v Uradnem listu Evropskih skupnosti št. C 164 z dne 1.7.1989, str. 3.
The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.
Papir za vse izvode mora biti bel, velikosti 210 × 297 mm z največjim odstopanjem dolžine 5 mm manj ali 8 mm več.
For an exemption from excise duty the exemption certificate shall be drawn up in duplicate:
Potrdilo o oprostitvi plačila trošarine in/ali DDV se izdaja v dveh izvodih:
one copy to be kept by the consignor,
en izvod zadrži pošiljatelj,
one copy to accompany the movement of the products subject to excise duty.
en izvod spremlja pretok trošarinskih izdelkov.
Any unused space in box 5.B. is to be crossed out so that nothing can be added.
Neuporabljen prostor v polju 5.B je treba prečrtati, tako da ni možno ničesar več dodati.
The document must be completed legibly and in a manner that makes entries indelible.
Dokument mora biti izpolnjen čitljivo in na način, da so vsi vpisi neizbrisni.
No erasures or overwriting are permitted.
Brisanje ali popravljanje napisanega ni dovoljeno.
It shall be completed in a language recognised by the host Member State.
Izpolnjen mora biti v jeziku, ki ga priznava država članica gostiteljica.
If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member Stale, a translation must be attached by the eligible body/individual.
Če se opis blaga (polje 5.B potrdila) nanaša na obrazec naročilnice, ki je sestavljena v jeziku, ki ni jezik, ki ga priznava država članica gostiteljica, mora upravičena ustanova/posameznik priložiti prevod.
On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual.
Po drugi strani, če je potrdilo sestavljeno v jeziku, ki ni jezik, ki ga priznava država članica dobavitelja/imetnika skladišča, mora upravičena ustanova/posameznik priložiti prevod informacij glede blaga in storitev v polju 5.B.
A recognised language means one of the languages officially in use in the Member State or any other official language of the Union which the Member State declares can be used for this purpose.
Priznani jezik pomeni enega od jezikov, ki se uradno uporabljajo v državi članici ali drug uradni jezik Skupnosti, za katerega država članica izjavi, da se lahko uporablja za ta namen.
By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State.
Upravičena ustanova/posameznik s svojo izjavo v polju 3 potrdila zagotovi informacije, ki so potrebne za oceno prošnje/zahteve za oprostitev v državi članici gostiteljici.
By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body.
Ustanova s svojo izjavo v polju 4 potrdila potrdi podatke iz polj 1 in 3(a) dokumenta in zagotovi, da je upravičeni posameznik član osebja ustanove.
The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order number.
Sklicevanje na naročilnico (polje 5.B potrdila) mora vsebovati vsaj datum in številko naročilnice.
The order form should contain all the elements that figure at box 5 of the certificate.
Naročilnica mora vsebovati vse podatke iz polja 5 potrdila.
If the certificate has to be stamped by the competent authority of the host Member State, the order form shall also be stamped.
Če mora potrdilo žigosati pristojni organ države članice gostiteljice, mora biti žigosana tudi naročilnica.
The indication of the excise identification number as defined in Article 22(2)(a) of Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties is optional; the VAT identification number or tax reference number must be indicated.
Navedba trošarinske identifikacijske številke, kakor je opredeljena v členu 22(2)(a) Uredbe Sveta (ES) št. 2073/2004 z dne 16. novembra 2004 o upravnem sodelovanju na področju trošarin, ni obvezna; identifikacijska številka DDV ali davčna sklicna številka mora biti navedena.
The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation [1].
Valute se označijo s trimestno šifro v skladu s standardom ISO 4217, ki ga je uvedla Mednarodna organizacija za standarde [1].
The abovementioned declaration by the eligible body/individual; shall be authenticated at box 6 by the stamp of the competent authority of the host Member State.
Zgoraj navedene izjave upravičene ustanove/posameznika overi pristojni organ države članice gostiteljice s svojim žigom v polju 6.