natgillin/translations-raw huggingface dataset:
Member States choosing to apply the mechanism provided for in Article 199a paragraph 1 of Directive 2006/112/EC shall communicate the provisions of the measure applying the mechanism to the Commission when the mechanism commences.
Države članice, ki se odločijo za uporabo mehanizma iz člena 199a(1) Direktive 2006/112/ES, Komisiji ob začetku uporabe mehanizma sporočijo določbe ukrepa o uporabi mehanizma.
The Directive shall apply until 30 June 2015.
Ta direktiva se uporablja do 30. junija 2015.
This Directive shall be published in the Official Journal of the European Union.
Ta direktiva se objavi v Uradnem listu Evropske unije.
Opinion of 10 February 2010 (not yet published in the Official Journal).
Mnenje z dne 10. februarja 2010 (še ni objavljeno v Uradnem listu).
Opinion of 21 January 2010 (not yet published in the Official Journal).
Mnenje z dne 21. januarja 2010 (še ni objavljeno v Uradnem listu).
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community (OJ L 275, 25.10.2003, p. 32).
Direktiva 2003/87/ES Evropskega parlamenta in Sveta z dne 13. oktobra 2003 o vzpostavitvi sistema za trgovanje s pravicami do emisije toplogrednih plinov v Skupnosti (UL L 275, 25.10.2003, str. 32).
OJ L 275, 25.10.2003, p. 32.’
UL L 275, 25.10.2003, str. 32.“
Member States applying the mechanism provided for in paragraph 1 shall, on the basis of the evaluation criteria provided for under paragraph 2(b), submit a report to the Commission no later than 30 June 2014.
Države članice, ki uporabljajo mehanizem iz odstavka 1, Komisiji najpozneje 30. junija 2014 pošljejo poročilo, ki temelji na merilih za ocenjevanje iz točke (b) odstavka 2.
The report shall clearly indicate the information to be treated as confidential and the information which may be published.
V poročilu je treba jasno navesti, katere informacije je treba obravnavati kot zaupne in katere se lahko objavijo.
Council Directive 2010/24/EU
Direktiva Sveta 2010/24/EU
concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti členov 113 in 115 Pogodbe,
Mutual assistance between the Member States for the recovery of each others’ claims and those of the Union with respect to certain taxes and other measures contributes to the proper functioning of the internal market.
Vzajemna pomoč med državami članicami pri izterjavi medsebojnih terjatev in terjatev Unije v zvezi z nekaterimi davki in drugimi ukrepi prispeva k pravilnemu delovanju notranjega trga.
It ensures fiscal neutrality and has allowed Member States to remove discriminatory protective measures in cross-border transactions designed to prevent fraud and budgetary losses.
Zagotavlja fiskalno nevtralnost, državam članicam pa je omogočila, da odstranijo diskriminatorne zaščitne ukrepe v čezmejnih transakcijah, sprejete za preprečevanje goljufij in proračunskih izgub.
Arrangements for mutual assistance for recovery were first set out in Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties [3].
Ureditev vzajemne pomoči pri izterjavah je bila prvič določena v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki izhajajo iz poslovanja, ki je del sistema financiranja Evropskega kmetijskega usmerjevalnega in jamstvenega sklada, ter iz prelevmanov in carin [3].
That Directive and the acts amending it were codified by Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures [4].
Navedena direktiva in akti, ki so jo spreminjali, so bili kodificirani z Direktivo Sveta 2008/55/ES z dne 26. maja 2008 o vzajemni pomoči pri izterjavi terjatev za določene prelevmane, carine, davke in druge ukrepe [4].
Those arrangements, however, while providing a first step towards improved recovery procedures within the Union by approximating applicable national rules, have proved insufficient to meet the requirements of the internal market as it has evolved over the last 30 years.
Medtem ko je bila ta ureditev s približevanjem veljavnih nacionalnih predpisov prvi korak k izboljšanim postopkom izterjave znotraj Unije, se je izkazala za neučinkovito pri izpolnjevanju zahtev notranjega trga, ki se je razvil v zadnjih 30 letih.
To better safeguard the financial interests of the Member States and the neutrality of the internal market, it is necessary to extend the scope of mutual assistance for recovery to claims relating to taxes and duties not yet covered by mutual assistance for recovery, whilst in order to cope with the increase in assistance requests and to deliver better results, it is necessary to make assistance more efficient and effective and to facilitate it in practice.
Za večjo zaščito finančnih interesov držav članic in nevtralnosti notranjega trga je treba razširiti področje uporabe vzajemne pomoči pri izterjavi na terjatve v zvezi z davki in carinami, ki še niso zajeti v okviru vzajemne pomoči pri izterjavi, medtem ko mora za obravnavanje povečanega števila zaprosil za pomoč in zagotavljanje boljših rezultatov ta pomoč hkrati postati učinkovitejša in uspešnejša, treba pa je olajšati tudi njeno izvajanje v praksi.
In order to fulfil these objectives, important adaptations are necessary, whereby a mere modification of the existing Directive 2008/55/EC would not be sufficient.
Z namenom izpolnitve teh ciljev pa so potrebne pomembne prilagoditve, kajti sama sprememba veljavne Direktive 2008/55/ES ne bi bila zadostna.
The latter should therefore be repealed and replaced by a new legal instrument which builds on the achievements of Directive 2008/55/EC but provides for clearer and more precise rules where necessary.
Navedeno direktivo bi bilo torej treba razveljaviti in nadomestiti z novim pravnim instrumentom, temelječim na dosežkih Direktive 2008/55/ES, ki pa po potrebi določa jasnejša in natančnejša pravila.
Clearer rules would promote a wider information exchange between Member States.
Jasnejša pravila bi morala spodbujati obsežnejšo izmenjavo podatkov med državami članicami.
They would also ensure that all legal and natural persons in the Union are covered, taking into account the ever increasing range of legal arrangements, including not only traditional arrangements such as trusts and foundations, but any new instrument which may be set up by taxpayers in the Member States.
Prav tako bi morala zagotavljati, da so zajete vse pravne in fizične osebe v Uniji, hkrati pa bodo upoštevala vse večjo raznolikost pravnih ureditev, in sicer ne samo običajnih ureditev, kot so skladi in fundacije, temveč vse nove instrumente, ki jih v državah članicah uvedejo davkoplačevalci.
They would furthermore make it possible to take account of all forms that claims of the public authorities relating to taxes, duties, levies, refunds and interventions may take, including all pecuniary claims against the taxpayer concerned or against a third party which substitute the original claim.
Poleg tega bi morala omogočiti upoštevanje vseh možnih terjatev javnih organov v zvezi z davki, carinami, prelevmani, povračili in intervencijskimi ukrepi, vključno z vsemi denarnimi terjatvami do zadevnega davkoplačevalca ali do tretje strani, ki nadomeščajo prvotno terjatev.
Clearer rules are primarily necessary to define better the rights and obligations of all the parties concerned.
Jasnejša pravila so potrebna za boljšo opredelitev pravic in obveznosti vseh zadevnih strani.
This Directive should not affect the Member States’ competence to determine the recovery measures available under their internal legislation.
Ta direktiva ne bi smela vplivati na pristojnost držav članic, da določijo ukrepe izterjave, ki so na voljo v skladu z njihovo notranjo zakonodajo.
However, it is necessary to ensure that neither disparities between national laws nor lack of coordination between competent authorities jeopardise the seamless operation of the mutual assistance system provided for in this Directive.
Vendar je treba zagotoviti, da razlike med nacionalnimi zakoni in pomanjkanje usklajevanja med pristojnimi organi ne ogrozijo celostnega delovanja sistema vzajemne pomoči, ki ga zagotavlja ta direktiva.
Mutual assistance may consist of the following: the requested authority may supply the applicant authority with the information which the latter needs in order to recover claims arising in the applicant Member State and notify to the debtor all documents relating to such claims emanating from the applicant Member State.
Vzajemna pomoč lahko vključuje naslednje: zaprošeni organ lahko organu prosilcu priskrbi podatke, ki jih ta potrebuje za izterjavo terjatev, ki izhajajo iz države članice prosilke, in vroči dolžniku vse dokumente v zvezi z zadevnimi terjatvami, ki izhajajo iz države članice prosilke.
The requested authority may also recover, at the request of the applicant authority, the claims arising in the applicant Member State, or take precautionary measures to guarantee the recovery of these claims.
Na zaprosilo organa prosilca lahko zaprošeni organ tudi izterja terjatve, ki izhajajo iz države članice prosilke, ali sprejme zavarovanje plačila terjatev, da se zagotovi izterjava teh terjatev.
The adoption of a uniform instrument to be used for enforcement measures in the requested Member State, as well as the adoption of a uniform standard form for notification of instruments and decisions relating to the claim, should resolve the problems of recognition and translation of instruments emanating from another Member State, which constitute a major cause of the inefficiency of the current arrangements for assistance.
S sprejetjem enotnega izvršilnega naslova v zaprošeni državi članici ter s sprejetjem enotnega standardnega obrazca za vročitev aktov in odločb v zvezi s terjatvijo bi rešili težave v zvezi s priznanjem in prevajanjem aktov, ki izvirajo iz druge države članice, saj so te težave glavni vzrok za neučinkovitost sedanjih ureditev pomoči.
A legal basis for exchange of information without prior request on specific tax refunds should be created.
Oblikovati bi bilo treba pravno podlago za izmenjavo podatkov brez vnaprejšnjega zaprosila o posebnih davčnih povračilih.
For reasons of efficiency, it should also be rendered possible for tax officials of a Member State to attend or to participate in administrative enquiries in another Member State.
Zaradi učinkovitosti bi bilo treba davčnim uradnikom iz držav članic omogočiti tudi prisotnost ali sodelovanje pri administrativnih preiskavah v drugi državi članici.
Provision should also be made for more direct information exchange between services with a view to making assistance faster and more efficient.
Zagotoviti bi bilo treba tudi bolj neposredno izmenjavo podatkov med službami, da se zagotovi hitrejša in učinkovitejša pomoč.
Given the increasing mobility within the internal market, and the restrictions imposed by the Treaty or other legislation on the guarantees that can be requested from taxpayers not established within the national territory, the possibilities for requesting recovery or precautionary measures in another Member State should be extended.
Glede na vedno večjo mobilnost na notranjem trgu in omejitve, ki jih Pogodba ali druga zakonodaja določa v zvezi z zagotovili, za katere lahko zaprosijo davkoplačevalci, ki niso nastanjeni na nacionalnem ozemlju, bi bilo treba povečati možnosti za zaprosila za izterjavo ali zavarovanje plačila terjatev v drugi državi članici.
As the age of a claim is a critical factor, it should be possible for Member States to make a request for mutual assistance, even though the domestic means of recovery have not yet been fully exhausted, inter alia, where recourse to such procedures in the applicant Member State would give rise to disproportionate difficulty.
Ker je starost terjatve ključni dejavnik, bi bilo treba državam članicam omogočiti, da zaprosijo za vzajemno pomoč, čeprav se domači načini izterjave še niso v celoti izkoristili, med drugim, če bi uporaba takšnih postopkov v državi članici prosilki povzročila nesorazmerne težave.
A general obligation to communicate requests and documents in a digital form and via an electronic network, and with precise rules on the use of languages for requests and documents, should allow Member States to handle requests faster and more easily.
S splošno obveznostjo posredovanja zaprosil in dokumentov v digitalni obliki in po elektronski pošti ter z natančnimi pravili o jezikih, ki jih je treba uporabiti v zaprosilih in dokumentih, bi bilo treba državam članicam omogočiti hitrejše in enostavnejše obravnavanje zaprosil.
During the recovery procedure in the requested Member State, the claim, the notification made by the authorities of the applicant Member State or the instrument authorising its enforcement might be contested by the person concerned.
Med postopkom izterjave v zaprošeni državi članici lahko zadevna oseba izpodbija terjatev, vročitev, ki so jo izvedli organi države članice prosilke, ali njen izvršilni akt.
It should be laid down that in such cases the person concerned should bring the action before the competent body of the applicant Member State and that the requested authority should suspend, unless the applicant authority requests otherwise, any enforcement proceedings which it has begun until a decision is taken by the competent body of the applicant Member State.
Določiti bi bilo treba, da bi morala zadevna oseba v takšnih primerih sprožiti postopek pri pristojnem organu države članice prosilke in da bi moral zaprošeni organ začasno prekiniti vsak začeti postopek izvršitve – razen če organ prosilec zahteva drugače –, dokler pristojni organ države članice prosilke ne odloči o zadevi.
To encourage Member States to devote sufficient resources to the recovery of other Member States’ claims, the requested Member State should be able to recover the costs related to recovery from the debtor.
Da bi države članice spodbudili k namenitvi zadostnih sredstev za izterjavo terjatev drugih držav članic, bi bilo treba zaprošeni državi članici omogočiti, da od dolžnika izterja stroške v zvezi z izterjavo.
Efficiency would be best achieved if, when executing a request for assistance, the requested authority could make use of the powers provided under its national laws applying to claims concerning the same or similar taxes or duties.
Učinkovitost bi bilo mogoče najbolje doseči tako, da bi lahko zaprošeni organ pri izvrševanju zaprosila za pomoč uporabil pooblastila, ki jih ima v skladu s svojimi nacionalnimi zakoni in ki veljajo za terjatve v zvezi z istimi ali podobnimi davki ali carinami.
In the absence of a similar tax or duty, the most appropriate procedure would be that provided under the laws of the requested Member State which applies to claims concerning the tax levied on personal income.
Če podobni davki ali carine ne obstajajo, bi bil najustreznejši postopek postopek, ki ga zagotavljajo zakoni zaprošene države članice in ki veljajo za terjatve v zvezi z davkom na osebne prejemke.
This use of national legislation should not, as a general rule, apply with regard to the preferences accorded to claims arising in the requested Member State.
Ta uporaba nacionalne zakonodaje na splošno ne bi smela veljati v zvezi s preferencami, ki veljajo za terjatve, ki izhajajo iz zaprošene države članice.
However, it should be made possible to extend preferences to claims of other Member States based on an agreement between the Member States concerned.
Omogočiti pa bi bilo treba razširitev preferenc na terjatve drugih držav članic, ki temeljijo na sporazumu med zadevnimi državami članicami.
With regard to questions on limitation, it is necessary to simplify the existing rules, by providing that the suspension, interruption or prolongation of periods of limitation is in general determined according to the laws in force in the requested Member State, except where suspension, interruption or prolongation of the period of limitation is not possible under the laws in force in that State.
V zvezi z vprašanji o zastaranju je treba obstoječa pravila poenostaviti tako, da se zadržanje, pretrganje ali podaljšanje zastaralnih rokov na splošno določi v skladu z veljavnimi zakoni v zaprošeni državi članici, razen kadar zadržanje, pretrganje ali podaljšanje zastaralnih rokov ni mogoče v skladu z veljavnimi zakoni v zadevni državi.
Efficiency requires that information communicated in the course of mutual assistance may be used in the Member State receiving the information for purposes other than those provided for in this Directive, where this is allowed under the domestic legislation of both the Member State providing the information and the Member State receiving the information.
Zaradi učinkovitosti je treba omogočiti, da se podatki, posredovani v okviru vzajemne pomoči, lahko uporabijo v državi članici, ki podatke prejme, za druge namene kakor so določeni v tej direktivi, če je to dovoljeno v skladu z nacionalno zakonodajo države članice, ki zagotovi podatke, kot tudi države članice, ki jih prejme.
This Directive should not prevent the fulfilment of any obligation to provide wider assistance ensuing from bilateral or multilateral agreements or arrangements.
Direktiva ne bi smela preprečevati izpolnjevanja obveznosti zagotavljanja širše pomoči, ki izhajajo iz dvostranskih ali večstranskih sporazumov ali dogovorov.
The measures necessary for the implementation of this Directive should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission [5].
Ukrepe, potrebne za izvajanje te direktive, bi bilo treba sprejeti skladno s Sklepom Sveta 1999/468/ES z dne 28. junija 1999 o določitvi postopkov za uresničevanje Komisiji podeljenih izvedbenih pooblastil [5].
In accordance with point 34 of the Interinstitutional Agreement on better law-making, Member States are encouraged to draw up, for themselves and in the interest 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 se države članice poziva, da za lastne potrebe in v interesu Unije pripravijo tabele, ki naj kar najbolj nazorno prikazujejo korelacijo med to direktivo in ukrepi za prenos, ter da te tabele objavijo.
Since the objectives of this Directive, namely the provision of a uniform system of recovery assistance within the internal market, cannot be sufficiently achieved by the Member States and can therefore, by reason of the uniformity, effectiveness and efficiency required, 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 ciljev te direktive, to je zagotovitve enotnega sistema pomoči pri izterjavi na notranjem trgu, države članice ne morejo zadovoljivo doseči, in ker te cilje zaradi potrebne enotnosti, učinkovitosti in uspešnosti lažje doseže Unija, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe.
This Directive respects the fundamental rights and observes the principles which are recognised in particular by the Charter of Fundamental Rights of the European Union,
Ta direktiva spoštuje temeljne pravice in upošteva načela, ki so priznana zlasti v Listini Evropske unije o temeljnih pravicah –
This Directive lays down the rules under which the Member States are to provide assistance for the recovery in a Member State of any claims referred to in Article 2 which arise in another Member State.
Ta direktiva določa pravila, v skladu s katerimi morajo države članice v državi članici zagotoviti pomoč pri izterjavi vseh terjatev iz člena 2, nastalih v drugi državi članici.
This Directive shall apply to claims relating to the following:
Ta direktiva se uporablja za terjatve v zvezi z:
all taxes and duties of any kind levied by or on behalf of a Member State or its territorial or administrative subdivisions, including the local authorities, or on behalf of the Union;
vsemi davki in carinami, ki jih obračuna država članica ali se obračunajo v njenem imenu ali jih obračunajo njeni teritorialni ali upravni pododdelki, vključno z lokalnimi organi, ali ki se obračunajo v imenu Unije;
refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions;
povračili, intervencijskimi in drugimi ukrepi, ki so del sistema popolnega ali delnega financiranja Evropskega kmetijskega jamstvenega sklada (EKJS) in Evropskega kmetijskega sklada za razvoj podeželja (EKSRP), vključno z zneski, ki bodo pobrani v zvezi s temi ukrepi;
levies and other duties provided for under the common organisation of the market for the sugar sector.
prelevmani in drugimi carinami, predvidenimi v okviru skupne ureditve trga v sektorju sladkorja.
The scope of this Directive shall include:
Področje uporabe te direktive vključuje:
administrative penalties, fines, fees and surcharges relating to the claims for which mutual assistance may be requested in accordance with paragraph 1, imposed by the administrative authorities that are competent to levy the taxes or duties concerned or carry out administrative enquiries with regard to them, or confirmed by administrative or judicial bodies at the request of those administrative authorities;
upravne kazni, globe, pristojbine in dodatne dajatve, ki so povezane s terjatvami, za katere se lahko zaprosi vzajemna pomoč v skladu z odstavkom 1, in ki jih naložijo upravni organi, pristojni za obračun zadevnih davkov ali carin ali za izvajanje administrativnih preiskav v zvezi z njimi, ali ki jih potrdijo upravni ali sodni organi na zahtevo navedenih upravnih organov;
fees for certificates and similar documents issued in connection with administrative procedures related to taxes and duties;
pristojbine za potrdila in podobne dokumente, izdane v zvezi z upravnimi postopki, ki se nanašajo na davke ali carine;
interest and costs relating to the claims for which mutual assistance may be requested in accordance with paragraph 1 or point (a) or (b) of this paragraph.
obresti in stroške, povezane s terjatvami, za katere se lahko zaprosi vzajemna pomoč v skladu z odstavkom 1 ali točko (a) ali (b) tega odstavka;
compulsory social security contributions payable to the Member State or a subdivision of the Member State, or to social security institutions established under public law;
obvezne prispevke za socialno varnost, ki se plačujejo državi članici ali pododdelku države članice ali ustanovam za socialno varnost, ustanovljenim v skladu z javnim pravom;
fees not referred to in paragraph 2;
pristojbine, ki niso navedene v odstavku 2;
dues of a contractual nature, such as consideration for public utilities;
dajatve pogodbene narave, kot je plačilo za javne storitve;
criminal penalties imposed on the basis of a public prosecution or other criminal penalties not covered by paragraph 2(a).
kazni za kazniva dejanja, naložene na podlagi javnega pregona, ali druge kazni za kazniva dejanja, ki niso zajete v točki (a) odstavka 2.
‘applicant authority’ means a central liaison office, a liaison office or a liaison department of a Member State which makes a request for assistance concerning a claim referred to in Article 2;
„organ prosilec“ pomeni centralni urad za zvezo, urad za zvezo ali službo za zvezo v državi članici, ki vloži zaprosilo za pomoč v zvezi s terjatvijo iz člena 2;