natgillin/translations-raw huggingface dataset:
Where a liaison department or a competent official receives a request for assistance requiring action outside its territorial or operational area, it shall forward such request without delay to the central liaison office of its Member State and inform the requesting authority thereof.
Kadar služba za zvezo ali pristojni uradnik prejme zahtevek za pomoč, ki zahteva ukrepanje zunaj njegovega ozemeljskega ali operativnega območja, tak zahtevek nemudoma posreduje centralnemu uradu za zvezo svoje države članice in o tem obvesti organ prosilca.
In such a case, the period laid down in Article 10 shall start the day after the request for assistance has been forwarded to the central liaison office.
V takem primeru se obdobje, predpisano v členu 10, začne naslednji dan po dnevu, ko je zahtevek za pomoč posredovan v centralni urad za zvezo.
EXCHANGE OF INFORMATION ON REQUEST
IZMENJAVA INFORMACIJ NA ZAHTEVO
Until 31 December 2014, the request referred to in paragraph 1 may contain a reasoned request for an administrative enquiry.
Do 31. decembra 2014 lahko zahtevek iz odstavka 1 vsebuje obrazložen zahtevek za uradno preiskavo.
If the requested authority takes the view that the administrative enquiry is not necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če zaprošeni organ zavzame stališče, da uradna preiskava ni potrebna, takoj obvesti organa prosilca o razlogih za tako stališče.
As from 1 January 2015, the request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry.
Od 1. januarja 2015 lahko zahtevek iz odstavka 1 vsebuje obrazložen zahtevek za točno določeno uradno preiskavo.
If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če zaprošeni organ zavzame stališče, da uradna preiskava ni potrebna, takoj obvesti organ prosilca o razlogih za tako stališče.
Notwithstanding the first subparagraph, an enquiry into the amounts declared by a taxable person in connection with the supplies of goods or services listed in Annex I, which are made by a taxable person established in the Member State of the requested authority and are taxable in the Member State of the requesting authority, may be refused solely:
Ne glede na prvi pododstavek se lahko preiskava zneskov, ki jih izkaže davčni zavezanec v povezavi z dobavami blaga ali storitev iz Priloge I, ki jih opravlja davčni zavezanec s sedežem v državi članici zaprošenega organa, ki so obdavčljive v državi članici organa prosilca, zavrne le:
on the grounds provided for in Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2);
na podlagi razlogov iz člena 54(1), ki jih oceni zaprošeni organ v skladu z izjavo o najboljših praksah v zvezi z medsebojnim vplivom tega odstavka in člena 54(1), ki se sprejme v skladu s postopkom iz člena 58(2);
on the grounds provided for in paragraphs 2, 3 and 4 of Article 54; or
na podlagi razlogov iz člena 54(2), (3) in (4), ali
on the grounds that the requested authority had already supplied the requesting authority with information on the same taxable person as a result of an administrative enquiry held less than two years previously.
iz razloga, da je zaprošeni organ organu prosilcu že predložil informacije o istem davčnem zavezancu, ki so bile pridobljene v uradni preiskavi, izvedeni pred manj kot dvema letoma.
Where the requested authority refuses an administrative enquiry referred to in the second subparagraph on the grounds set out in points (a) or (b), it shall nevertheless provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the Member State of the requesting authority over the previous two years.
Če zaprošeni organ zavrne uradno preiskavo iz drugega pododstavka iz razlogov, navedenih v točkah a) ali b), organu prosilcu kljub temu predloži datume in zneske vseh zadevnih dobav, ki jih je davčni zavezanec opravil v zadnjih dveh letih v državi članici organa prosilca.
In order to obtain the information sought or to conduct the administrative enquiry requested, the requested authority or the administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own Member State.
Za pridobitev potrebnih informacij ali za izvedbo uradne preiskave, za katero je bilo zaprošeno, zaprošeni organ ali upravni organ, na katerega se je obrnil, ravna kakor bi deloval zase ali na zahtevo drugega organa v svoji državi članici.
Requests for information and for administrative enquiries pursuant to Article 7 shall be sent using a standard form adopted in accordance with the procedure provided for in Article 58(2), except in the cases referred to in Article 50 or in exceptional cases where the request includes the reasons for which the requesting authority considers the standard form not to be appropriate.
Zahtevki za informacije in za uradne preiskave na podlagi člena 7 se pošiljajo na standardnem obrazcu, sprejetem v skladu s postopkom iz člena 58 (2), razen v primerih iz člena 50 ali v izjemnih primerih, ko organ prosilec zaradi razlogov iz zahtevka meni, da standardni obrazec ni ustrezen.
At the request of the requesting authority, the requested authority shall communicate to it any pertinent information it obtains or has in its possession as well as the results of administrative enquiries, in the form of reports, statements and any other documents, or certified true copies or extracts thereof.
Na zahtevo organa prosilca mu zaprošeni organ sporoči ustrezne informacije, ki jih pridobi ali jih ima ter rezultate upravnih preiskav v obliki poročil, izjav in drugih dokumentov ali overjene prepise ali izpiske.
Original documents shall be provided only where this is not contrary to the provisions in force in the Member State in which the requested authority is established.
Izvirni dokumenti se zagotovijo samo kadar to ni v nasprotju z veljavnimi določbami v državi članici, v kateri ima zaprošeni organ sedež.
The requested authority shall provide the information referred to in Articles 7 and 9 as quickly as possible and no later than three months following the date of receipt of the request.
Zaprošeni organ posreduje informacije iz členov 7 in 9 čim prej in ne pozneje kot tri mesece po datumu prejema zahtevka.
In certain special categories of cases, time limits which are different from those provided for in Article 10 may be agreed between the requested and the requesting authorities.
V nekaterih posebnih kategorijah primerov se zaprošeni organ in organ prosilec lahko sporazumeta o rokih, ki so drugačni od rokov, opredeljenih v členu 10.
Where the requested authority is unable to respond to the request by the deadline, it shall inform the requesting authority in writing forthwith of the reasons for its failure to do so, and when it considers it would be likely to be able to respond.
Kadar zaprošeni organ na zahtevek ne more odgovoriti do skrajnega roka, nemudoma pisno obvesti organ prosilca o razlogih za to in navede, kdaj misli, da bo lahko odgovoril.
EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
IZMENJAVA INFORMACIJ BREZ PREDHODNE ZAHTEVE
The competent authority of each Member State shall, without prior request, forward the information referred to in Article 1 to the competent authority of any other Member State concerned, in the following cases:
Pristojni organ vsake države članice brez predhodne zahteve posreduje informacije iz člena 1 pristojnemu organu katere koli zadevne države članice v naslednjih primerih:
where taxation is deemed to take place in the Member State of destination and the information provided by the Member State of origin is necessary for the effectiveness of the control system of the Member State of destination;
kadar se šteje, da je obdavčitev izvedena v namembni državi članici in so informacije, ki jih zagotovi država članica porekla, nujne za učinkovitost kontrolnega sistema namembne države članice;
where a Member State has grounds to believe that a breach of VAT legislation has been committed or is likely to have been committed in the other Member State;
kadar ima država članica razloge za domnevo, da je bila v drugi državi članici kršena zakonodaja o DDV ali obstaja verjetnost take kršitve;
where there is a risk of tax loss in the other Member State.
kadar obstaja tveganje izgube davka v drugi državi članici.
The exchange of information without prior request shall either be automatic, in accordance with Article 14, or spontaneous, in accordance with Article 15.
Izmenjava informacij brez predhodne zahteve je bodisi avtomatična, kakor je določeno v členu 14, bodisi spontana, kakor je določeno v členu 15.
The information shall be forwarded by means of standard forms adopted in accordance with the procedure provided for in Article 58(2).
Informacije se posredujejo s standardnimi obrazci, sprejetimi v skladu s postopkom iz člena 58(2).
The following shall be determined in accordance with the procedure provided for in Article 58(2):
V skladu s postopkom iz člena 58(2) se določi naslednje:
the exact categories of information subject to automatic exchange;
točne kategorije informacij, ki se izmenjujejo avtomatično;
the frequency of the automatic exchange for each category of information; and
pogostnost avtomatične izmenjave za vsako kategorijo informacij, in
the practical arrangements for the automatic exchange of information.
praktične postopke za avtomatično izmenjavo informacij.
A Member State may abstain from taking part in the automatic exchange of information with respect to one or more categories where the collection of information for such exchange would require the imposition of new obligations on persons liable for VAT or would impose a disproportionate administrative burden on the Member State.
Država članica se lahko vzdrži sodelovanja pri avtomatični izmenjavi informacij ene ali več kategorij, če bi zaradi zbiranja informacij ta izmenjava zahtevala naložitev novih obveznosti osebam, zavezanim za DDV, ali bi državi članici naložilo nesorazmerno upravno obremenitev.
The results of the automatic exchange of information for each category shall be reviewed once a year by the Committee referred to in Article 58(1), so as to ensure that this type of exchange takes places only where it is the most efficient means for the exchange of information.
Rezultate avtomatične izmenjave informacij vsake kategorije enkrat letno pregleda Odbor iz člena 58(1), da se zagotovi, da se ta vrsta izmenjave izvede le, če je to najučinkovitejši način za izmenjavo informacij.
As from 1 January 2015, the competent authority of each Member State shall, in particular, exchange information automatically in order to enable Member States of consumption to ascertain whether taxable persons not established in their territory declare and correctly pay the VAT due with regard to telecommunication services, broadcasting services and electronically supplied services, regardless of whether those taxable persons make use of the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC.
Od 1. januarja 2015 pristojni organ vsake države članice opravlja zlasti avtomatično izmenjavo informacij, ki vsaki državi članici potrošnje omogoča, da preveri, ali davčni zavezanci, ki nimajo sedeža na njenem ozemlju prijavijo in pravilno plačujejo DDV, ki ga je treba plačati za telekomunikacijske storitve, storitve oddajanja in elektronsko opravljene storitve, ne glede na to, ali ti davčni zavezanci uporabljajo posebno ureditev iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES.
The Member State of establishment shall inform the Member State of consumption of any discrepancies of which it becomes aware.
Država članica sedeža obvesti državo članico potrošnje o vseh ugotovljenih nedoslednostih.
The competent authorities of the Member States shall, by spontaneous exchange, forward to the competent authorities of the other Member States any information referred to in Article 13(1) which has not been forwarded under the automatic exchange referred to in Article 14 of which they are aware and which they consider may be useful to those competent authorities.
Pristojni organi držav članic pristojnim organom drugih držav članic spontano posredujejo informacije iz člena 13(1), ki niso bile posredovane avtomatično v skladu s členom 14, s katerimi so seznanjeni in ki so po njihovem mnenju lahko koristne za navedene pristojne organe.
FEEDBACK
POVRATNE INFORMACIJE
Where a competent authority provides information pursuant to Article 7 or 15, it may request the competent authority which receives the information to give feedback thereon.
Če pristojni organ sporoči informacije v skladu s členom 7 ali 15, lahko od pristojnega organa, ki je prejel informacije, zahteva povratne informacije.
If such request is made, the competent authority which receives the information shall, without prejudice to the rules on tax secrecy and data protection applicable in its Member State, send feedback as soon as possible, provided that this does not impose a disproportionate administrative burden on it.
V primeru takšnega zahtevka pristojni organ, ki je informacije prejel, brez poseganja v predpise o davčni tajnosti in varstvu podatkov, ki veljajo v njegovi državi članici, in če to ne nalaga nesorazmerne upravne obremenitve, čim prej pošlje povratne informacije.
Practical arrangements shall be determined in accordance with the procedure provided for in Article 58(2).
Praktični postopki se določijo v skladu s postopkom iz člena 58(2).
STORAGE AND EXCHANGE OF SPECIFIC INFORMATION
SHRANJEVANJE IN IZMENJAVA SPECIFIČNIH INFORMACIJ
Each Member State shall store in an electronic system the following information:
Vsaka država članica hrani v elektronskem sistemu naslednje informacije:
information which it collects pursuant to Chapter 6 of Title XI of Directive 2006/112/EC;
informacije, ki jih zbira v skladu s poglavjem 6 naslova XI Direktive 2006/112/ES;
data on the identity, activity, legal form and address of persons to whom it has issued a VAT identification number, collected pursuant to Article 213 of Directive 2006/112/EC, as well as the date on which that number was issued;
podatke o identiteti, dejavnosti, pravni obliki in naslovu oseb, ki so jim bile izdane identifikacijske številke za DDV, pridobljene v skladu s členom 213 Direktive 2006/112/ES, ter datum izdaje številke;
data on VAT identification numbers it has issued which have become invalid, and the dates on which those numbers became invalid; and
podatke o identifikacijskih številkah za DDV, ki jih je izdala in so postale neveljavne, ter datume, ko so te številke postale neveljavne, in
information which it collects pursuant to Articles 360, 361, 364 and 365 of Directive 2006/112/EC as well as, from 1 January 2015, information which it collects pursuant to Articles 369c, 369f and 369g of that Directive.
informacije, ki jih zbira v skladu s členi 360, 361, 364 in 365 Direktive 2006/112/ES, kakor tudi od 1. januarja 2015 informacije iz člena 369(c), (f) in (g) navedene direktive.
The technical details concerning the automated enquiry of the information referred to in points (b), (c) and (d) of paragraph 1 shall be adopted in accordance with the procedure provided for in Article 58(2).
Tehnične podrobnosti o avtomatični preiskavi podatkov iz odstavka 1(b), (c) in (d) se sprejmejo v skladu s postopkom iz člena 58(2).
To enable the information referred to in Article 17 to be used in the procedures provided for in this Regulation, that information shall be available for at least five years from the end of the first calendar year in which access to the information is to be granted.
Da se informacije iz člena 17 lahko uporabljajo v postopkih, opredeljenih v tej uredbi, so na voljo najmanj pet let od konca prvega koledarskega leta, v katerem se odobri dostop do informacij.
Member States shall ensure that the information available in the electronic system referred to in Article 17 is kept up-to-date, and is complete and accurate.
Države članice zagotovijo, da so informacije, ki so na voljo v elektronskem sistemu iz člena 17 sprotno posodabljane, popolne in točne.
Criteria shall be defined, in accordance with the procedure provided for in Article 58(2), to determine which changes are not pertinent, essential or useful and therefore need not be made.
V skladu s postopkom iz člena 58(2) se opredelijo merila za ugotavljanje, katere spremembe niso ustrezne, bistvene ali koristne in zato niso potrebne.
The information referred to in Article 17 shall be entered into the electronic system without delay.
Informacije iz člena 17 se nemudoma vnesejo v elektronski sistem.
By way of derogation from paragraph 1, the information referred to in Article 17(1)(a) shall be entered into the electronic system no later than one month after the end of the period to which that information relates.
Z odstopanjem od odstavka 1 se informacije iz člena 17(1)(a) vnesejo v elektronski sistem najpozneje v enem mesecu po koncu obdobja, na katero se informacije nanašajo.
By way of derogation from paragraphs 1 and 2, where information is to be corrected in, or added to, the electronic system pursuant to Article 19, the information must be entered no later than one month after the period in which it was collected.
Z odstopanjem od odstavkov 1 in 2 se morajo informacije, kadar se popravljajo ali dodajajo v elektronski sistem v skladu s členom 19, vnesti najpozneje v enem mesecu po koncu obdobja, v katerem so bile zbrane.
Every Member State shall grant the competent authority of any other Member State automated access to the information stored pursuant to Article 17.
Vsaka država članica odobri pristojnim organom katere koli druge države članice avtomatičen dostop do informacij shranjenih v skladu s členom 17.
With respect to the information referred to in Article 17(1)(a), at least the following details shall be accessible:
Glede informacij iz člena 17(1)(a) so dostopne vsaj naslednje podrobnosti:
VAT identification numbers issued by the Member State receiving the information;
identifikacijske številke za DDV, ki jih je izdala država članica prejemnica informacij;
the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number referred to in point (a) by all operators identified for the purposes of VAT in the Member State providing the information;
celotna vrednost vseh dobav blaga znotraj Skupnosti in celotna vrednost vseh storitev znotraj Skupnosti, ki jih osebam, ki imajo identifikacijsko številko za DDV iz točke (a), opravijo vsi dobavitelji, identificirani za DDV v državi članici, ki posreduje informacije;
the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point (b);
identifikacijske številke za DDV oseb, ki so opravile dobave blaga in storitve iz točke (b);
the total value of the supplies of goods and services referred to in point (b) from each person referred to in point (c) to each person holding a VAT identification number referred to in point (a);
celotna vrednost dobav blaga in storitev iz točke (b), ki jih opravi vsaka oseba iz točke (c) vsaki osebi, ki ima identifikacijsko številko za DDV iz točke (a);
the total value of the supplies of goods and services referred to in point (b) from each person referred to in point (c) to each person holding a VAT identification number issued by another Member State under the following conditions:
celotna vrednost dobav blaga in storitev iz točke (b), ki jih opravi vsaka oseba iz točke (c) vsaki osebi, ki ima identifikacijsko številko za DDV v drugi državi članici, pod naslednjimi pogoji:
access is in connection with an investigation into suspected fraud;
dostop je povezan s preiskavo domnevne goljufije;
access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information; and
dostop poteka preko uradnika za zvezo Eurofisca iz člena 36(1), ki ima osebno uporabniško identifikacijo za elektronske sisteme, ki omogočajo dostop do teh informacij, in
access is only granted during general working hours.
dostop je odobren le v običajnem delovnem času.
The values referred to in points (b), (d) and (e) shall be expressed in the currency of the Member State providing the information and shall relate to the periods for submission of the recapitulative statements specific to each taxable person which are established in accordance with Article 263 of Directive 2006/112/EC.
Vrednosti iz točk (b), (d) in (e) so izražene v valuti države članice, ki posreduje informacije, in se nanašajo na obdobja za predložitev rekapitulacijskih poročil posameznih davčnih zavezancev, določena v skladu s členom 263 Direktive 2006/112/ES.
In order to provide a reasonable level of assurance to tax administrations with regard to the quality and reliability of the information available through the electronic system referred to in Article 17, Member States shall adopt the measures necessary to ensure that the data provided by taxable persons and non-taxable legal persons for their identification for VAT purposes in accordance with Article 214 of Directive 2006/112/EC, are, in their assessment, complete and accurate.
Države članice za zagotovitev sprejemljive ravni jamstva davčnim upravam o kakovosti in zanesljivosti informacij ki so na voljo preko elektronskega sistema iz člena 17, sprejmejo potrebne ukrepe, s katerimi zagotovijo, da so podatki, ki jih davčni zavezanci in pravne osebe, ki niso davčni zavezanci, posredujejo zaradi identifikacije za namene DDV v skladu s členom 214 Direktive 2006/112/ES, po njihovi oceni popolni in točni.
Member States shall implement procedures for checking these data as determined by the results of their risk assessment.
Države članice izvedejo postopke za preverjanje teh podatkov, kakor je to zahtevano v rezultatih njihove ocene tveganja.
The checks shall be carried out, in principle, prior to identification for VAT purposes or, where only preliminary checks are conducted before such identification, no later than six months from such identification.
Ta preverjanja se načeloma opravijo pred identifikacijo za namene DDV; če pa se pred to identifikacijo opravijo le predhodna preverjanja, pa najpozneje v šestih mesecih po tej identifikaciji.
The Member States shall inform the Committee referred to in Article 58(1) of the measures implemented at national level to ensure the quality and reliability of the information in accordance with paragraph 1.
Države članice Odbor iz člena 58(1) obvestijo o ukrepih, izvedenih na nacionalni ravni, za zagotovitev kakovosti in zanesljivosti informacij v skladu z odstavkom 1.
Member States shall ensure that the VAT identification number, referred to in Article 214 of Directive 2006/112/EC, is shown as invalid in the electronic system referred to in Article 17 of this Regulation at least in the following situations:
Države članice zagotovijo, da je vsaj v kateri od naslednjih okoliščin identifikacijska številka za DDV iz člena 214 Direktive 2006/112/ES v elektronskem sistemu iz člena 17 prikazana kot neveljavna:
where persons identified for VAT purposes have stated that their economic activity, as defined in Article 9 of Directive 2006/112/EC, has ceased or where the competent tax administration considers that they have ceased such activity.
če so osebe, identificirane za namene DDV izjavile, da je njihova gospodarska dejavnost, kakor je opredeljena v členu 9 Direktive 2006/112/ES prenehala, ali za katere pristojna davčna uprava meni, da so prenehale opravljati takšno gospodarsko dejavnost.