natgillin/translations-raw huggingface dataset:
Therefore, the Japanese legal and supervisory framework for credit rating agencies should be considered equivalent to the legal and supervisory framework established by Regulation (EC) No 1060/2009.
Zato je treba japonski pravni in nadzorni okvir za bonitetne agencije šteti za enakovrednega pravnemu in nadzornemu okviru, ki je vzpostavljen z Uredbo (ES) št. 1060/2009.
For the purposes of Article 5 of Regulation (EC) No 1060/2009, the Japanese legal and supervisory framework for credit rating agencies shall be considered as equivalent to the requirements of Regulation (EC) No 1060/2009.
Za namene člena 5 Uredbe (ES) št. 1060/2009 se japonski pravni in nadzorni okvir za bonitetne agencije šteje za enakovrednega zahtevam Uredbe (ES) št. 1060/2009.
authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Zvezni republiki Nemčiji in Velikemu vojvodstvu Luksemburg za uporabo ukrepa odstopanja od člena 5 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti člena 291(2) Pogodbe,
By letters registered with the Secretariat-General of the Commission on 15 October and 18 November 2009 respectively, the Federal Republic of Germany and the Grand Duchy of Luxembourg requested authorisation to apply a measure derogating from the provisions of Directive 2006/112/EC in relation to the renovation and maintenance of a border bridge.
V pismih, ki ju je Generalni sekretariat Komisije prejel 15. oktobra 2009 in 18. novembra 2009, sta Zvezna republika Nemčija in Veliko vojvodstvo Luksemburg vložili zahtevi za dovoljenje za uporabo ukrepa odstopanja od določb Direktive 2006/112/ES v zvezi s prenovo in vzdrževanjem mejnega mostu.
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 25 February 2010 of the requests made by the Federal Republic of Germany and the Grand Duchy of Luxembourg.
Komisija je v skladu s členom 395(2) Direktive 2006/112/ES v pismu z dne 25. februarja 2010 uradno obvestila druge države članice o zahtevah Zvezne republike Nemčije in Velikega vojvodstva Luksemburg.
By letter dated 2 March 2010, the Commission informed the Federal Republic of Germany and the Grand Duchy of Luxembourg that it had all the information necessary to consider the requests.
Komisija je v pismu z dne 2. marca 2010 obvestila Zvezno republiko Nemčijo in Veliko vojvodstvo Luksemburg, da ima vse potrebne informacije za preučitev zahtev.
The purpose of the measure is, for supplies of goods and services, intra-Community acquisitions of goods and importations of goods intended for the renovation and subsequent maintenance of a cross-border bridge over the Mosel, to regard that bridge and its building site, as entirely on the territory of the Grand Duchy of Luxembourg in accordance with an agreement between the two countries.
Namen tega ukrepa je, da se za dobavo blaga in storitev ter pridobitve in uvoz blaga znotraj Skupnosti, namenjenega za prenovo in poznejše vzdrževanje čezmejnega mostu čez Mozelo, v skladu s sporazumom med obema državama navedeni most in njegovo gradbišče obravnavata, kakor da sta izključno na ozemlju Velikega vojvodstva Luksemburg.
In absence of such a measure, it would be necessary to ascertain whether the place of taxation was the Federal Republic of Germany or the Grand Duchy of Luxembourg.
Če takšnega ukrepa ne bi bilo, bi bilo treba ugotoviti, ali je kraj obdavčenja Zvezna republika Nemčija ali Veliko vojvodstvo Luksemburg.
Work at the border bridge carried out on German territory would be subject to value added tax in Germany while work carried out in the Grand Duchy of Luxembourg would be subject to value added tax in Luxembourg.
Delo na mejnem mostu, opravljeno na nemškem ozemlju, bi bilo obdavčeno z davkom na dodano vrednost v Nemčiji, medtem ko bi bilo delo, opravljeno v Velikem vojvodstvu Luksemburg, obdavčeno z davkom na dodano vrednost v Luksemburgu.
In addition, the bridge crosses a jointly managed territory (condominium) and work in this area could not be attributed exclusively to the territory of one of the two Member States to determine a single place of supply.
Poleg tega most prečka ozemlje s skupno upravo (kondominij) in del na tem območju ne bi mogli pripisati izključno ozemlju ene od obeh držav članic za določitev enotnega kraja dobave.
The purpose of the measure is therefore to simplify the procedure for charging value added tax on the renovation and the maintenance of the bridge in question.
Namen ukrepa je zato poenostavitev postopka za obračunavanje davka na dodano vrednost za prenovo in vzdrževanje zadevnega mostu.
The derogation will have no negative impact on the Union’s own resources accruing from value added tax,
Odstopanje ne bo imelo nobenega negativnega vpliva na lastna sredstva Unije, pridobljena iz davka na dodano vrednost –
By way of derogation from Article 5 of Directive 2006/112/EC, the Federal Republic of Germany and the Grand Duchy of Luxembourg are hereby authorised, in respect of the existing border bridge over the river Mosel linking the German B 419 and the Luxembourg N 1 motorways between Wellen and Grevenmacher, to consider that bridge and its building site as entirely on the territory of the Grand Duchy of Luxembourg for the purposes of supplies of goods and services, intra-Community acquisitions of goods and importations of goods intended for the renovation or subsequent maintenance of that bridge.
Z odstopanjem od člena 5 Direktive 2006/112/ES se Zvezni republiki Nemčiji in Velikemu vojvodstvu Luksemburg dovoli, da se glede obstoječega mejnega mostu čez reko Mozelo, ki povezuje nemško avtocesto B 419 in luksemburško avtocesto N1 med krajema Wellen in Grevenmacher, za dobavo blaga in storitev ter pridobitev blaga znotraj Skupnosti, namenjenih za prenovo ali poznejše vzdrževanje tega mostu, navedeni most in njegovo gradbišče obravnavata, kot da sta izključno na ozemlju Velikega vojvodstva Luksemburg.
This Decision is addressed to the Federal Republic of Germany and the Grand Duchy of Luxembourg.
Zvezna republika Nemčija in Veliko vojvodstvo Luksemburg sta naslovnika tega sklepa.
authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Kraljevini Nizozemski, da uporabi ukrep z odstopanjem od člena 193 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
(Only the Dutch version is authentic)
(Samo nizozemska različica je verodostojna)
By letter registered with the Secretariat-General of the Commission on 29 January 2010, the Kingdom of the Netherlands requested authorisation to apply special tax measures in the ready-to-wear clothing industry as previously authorised for a limited period by Decision 2007/740/EC [2].
Kraljevina Nizozemska je s pismom, ki ga je generalni sekretariat Komisije evidentiral 29. januarja 2010, zaprosila za dovoljenje za uporabo posebnih davčnih ukrepov v konfekcijski industriji, ki je bil pred tem že predhodno odobren za določeno obdobje z Odločbo 2007/740/ES [2].
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 25 February 2010, of the request made by the Kingdom of the Netherlands.
V skladu s členom 395(2) Direktive 2006/112/ES je Komisija s pismom z dne 25. februarja 2010 obvestila druge države članice o zahtevi Kraljevine Nizozemske.
By letter dated 2 March 2010, the Commission notified the Kingdom of the Netherlands that it had all the information necessary to consider the request.
Komisija je 2. marca 2010 s pismom uradno obvestila Kraljevino Nizozemsko, da ima na voljo vse informacije, potrebne za presojo zahteve.
The arrangement would authorise the Kingdom of the Netherlands to apply, in the ready-to-wear clothing industry, a scheme for shifting the subcontractor’s obligation to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).
Ta ureditev bi Kraljevini Nizozemski omogočila, da v konfekcijski industriji uporabi shemo za prenos obveznosti plačila DDV davčnim organom od podizvajalcev na oblačilno družbo (naročnika).
The scheme would constitute a reverse charge procedure confined to upstream operations in the commercial chain, and hence it would not apply to operators who sell to the final consumer.
Ta shema bi predstavljala postopek obrnjenega bremena za operacije proti toku v trgovski verigi in se posledično ne bi uporabljala za operaterje, ki prodajajo končnemu potrošniku.
The procedure aims at combating frauds of a specific nature in the domestic manufacturing market.
Ta postopek ima namen izvajati boj proti goljufijam posebne narave na domačem proizvodnem trgu.
Such arrangements have proven in the past to be an effective prevention measure in a sector in which collecting VAT is made difficult by the problems of identifying and supervising the activities of subcontractors.
Takšne ureditve so v preteklosti dokazale, da so učinkovit preprečevalni ukrep v sektorju, v katerem je pobiranje DDV zaradi težav z identifikacijo in nadzorom dejavnosti podizvajalcev težko.
The requested measure is therefore to be considered as a measure to prevent certain types of tax evasion and avoidance in the ready-to-wear clothing industry.
Zato je treba zahtevani ukrep obravnavati kot ukrep za preprečevanje nekaterih vrst davčnih utaj in za preprečevanje izogibanja plačilu davkov v konfekcijski industriji.
The location for the manufacture of ready-to-wear clothes is influenced by low labour costs and subcontractors relocate easily from one country to another.
Na kraj proizvodnje konfekcijskih oblačil vplivajo nizki stroški dela in podizvajalci se brez težav selijo iz ene države v drugo.
Therefore, Decision 2007/740/EC required the Kingdom of the Netherlands to monitor and evaluate the impact of those factors on the effectiveness of the derogation and to submit a report to the Commission by 31 July 2009.
Zato je bilo z Odločbo 2007/740/ES zahtevano, da Kraljevina Nizozemska spremlja in oceni učinek teh dejavnikov na učinkovitost odstopanja ter Komisiji predloži poročilo do 31. julija 2009.
That report indicated that the incidence of fraud has considerably diminished and that the number of ready-to-wear clothing firms qualifying for the reverse charge procedure under Decision 2007/740/EC has steadily declined as a result of the derogating measure and international market developments.
Iz navedenega poročila izhaja, da se je pojav prevar znatno zmanjšal in se je število družb v konfekcijski industriji, upravičenih do ukrepa odstopanja v okviru Odločbe 2007/740/ES, nenehno zmanjševalo zaradi ukrepa odstopanja in razvoja na mednarodnem trgu.
Consequently, stability is gradually returning to the ready-to-wear clothing sector in the Kingdom of the Netherlands.
Zaradi tega se stabilnost postopoma vrača v konfekcijski sektor Kraljevine Nizozemske.
In the event that the Kingdom of the Netherlands were to consider another extension of the derogating measure beyond 2012, a new evaluation report should be submitted to the Commission together with that extension request no later than 1 April 2012.
Če bi Kraljevina Nizozemska menila, da je potrebno nadaljnje podaljšanje ukrepa odstopanja po letu 2012, bi morala Komisiji predložiti novo evalvacijsko poročilo skupaj z navedeno zahtevo po podaljšanju najpozneje 1. aprila 2012.
The derogation will not have an adverse effect on the European Union’s own resources accruing from value added tax nor does it affect the amount of VAT charged at the final stage of consumption,
Odstopanje torej ne bo imelo škodljivega učinka na lastna sredstva Evropske unije, pridobljena iz davka na dodano vrednost, niti ne vpliva na DDV, zaračunan v končni fazi potrošnje –
By way of derogation from Article 193 of Directive 2006/112/EC, the Kingdom of the Netherlands is hereby authorised to apply until 31 December 2012, in the ready-to-wear clothing industry, a scheme for shifting the subcontractors’ obligations to pay over VAT to the tax authorities from the subcontractor to the clothing firm (the contractor).
Z odstopanjem od člena 193 Direktive 2006/112/ES se Kraljevini Nizozemski dovoli, da do 31. decembra 2012 v konfekcijski industriji uporablja shemo za prenos obveznosti plačila DDV davčnim organom od podizvajalcev na oblačilno družbo (naročnik).
Any request for extending the measure beyond 2012 shall be accompanied by the submission of a report to the Commission by the Kingdom of the Netherlands, concerning in particular the effectiveness of the measure and any evidence of the relocation of subcontractors in the ready-to-wear clothing industry to other countries, and shall be sent no later than 1 April 2012.
Kakršna koli zahteva po podaljšanju ukrepa po letu 2012 mora vključevati predložitev poročila Komisiji s strani Kraljevine Nizozemske, zlasti kar zadeva učinkovitost ukrepa in kakršne koli dokaze o selitvi podizvajalcev v konfekcijski industriji v druge države, poslati pa jo je treba najpozneje do 1. aprila 2012.
This Decision shall take effect on the day of its notification.
Ta sklep začne učinkovati z dnem objave.
This Decision is addressed to the Kingdom of the Netherlands.
Kraljevina Nizozemska je naslovnik tega sklepa.
Council Decision of 13 November 2007 authorising the Kingdom of the Netherlands to apply a measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (OJ L 300, 17.11.2007, p. 71).
Odločba Sveta z dne 13. novembra 2007 o dovoljenju Kraljevini Nizozemski, da uporabi ukrep, ki odstopa od člena 193 Direktive Sveta 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 300, 17.11.2007, str. 71).
In order to complete that process, the Kingdom of the Netherlands has requested the measure to be extended for a limited period and has announced, at the same time, that a final decision on the possible abolishment of the measure would be taken in 2011.
Da bi se ta proces dopolnil, je Kraljevina Nizozemska zaprosila za podaljšanje ukrepa za omejeno obdobje, hkrati pa je najavila, da bo končna odločitev o možni odpravi ukrepa sprejeta leta 2011.
It is therefore appropriate that the derogation continue to apply until 31 December 2012.
Zato je treba primerno odstopanje odobriti do 31. decembra 2012.
authorising the Republic of Poland to introduce a special measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC on the common system of value added tax
o dovolitvi Republiki Poljski, da uvede posebni ukrep izjeme od člena 26(1)(a) in člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Secretariat-General of the Commission on 16 November 2009, Poland requested authorisation to introduce a special measure derogating from the provisions of Directive 2006/112/EC governing the right to deduct input tax (‘the special measure’).
V dopisu, ki ga je generalni sekretariat Komisije prejel 16. novembra 2009 je Poljska zaprosila za dovolitev uvedbe posebnega ukrepa izjeme od določb Direktive 2006/112/ES, ki urejajo pravico do odbitka vstopnega davka („posebni ukrep“).
Poland applies a limitation of the VAT deduction for passenger cars.
Na Poljskem se uporablja omejitev odbitka DDV za osebne avtomobile.
However, some motor vehicles other than passenger cars are, by the nature of their design, also suited to use for both private and business purposes.
Vendar so nekatera vozila razen osebnih avtomobilov zaradi svoje oblike primerna tako za poslovno kot za zasebno rabo.
Currently, where a taxable person intends to use for private purposes a vehicle other than a passenger car on which he has deducted the input tax in full or in part on the purchase, intra-Community acquisition, import, hire or lease, he is required to account for output tax on that use.
Trenutno velja, da je davčni zavezanec dolžan plačati izstopni davek na zasebno uporabo, kadar namerava v zasebne namene uporabljati vozila, razen osebnih avtomobilov, na katere se je vstopni davek že v celoti ali delno odbil ob nakupu, odkupu znotraj Skupnosti, uvozu, najemu ali zakupu.
However, the private use is difficult for the taxable person to establish with any degree of accuracy, and for the tax authorities to monitor.
Vendar pa davčni zavezanec težko natančno določi zasebno uporabo, davčni organi pa jo težko nadzorujejo.
In order to simplify the procedure for collecting value added tax (VAT) and to prevent tax evasion and avoidance, Poland seeks a derogation in order to restrict the right of deduction of VAT with respect to motor vehicles other than passenger cars which may be used for both business and private purposes to 60 % of the VAT incurred on their purchase, intra-Community acquisition, import, hire or lease, up to a maximum of PLN 6000, intended to prevent the excessive deduction of VAT with respect to luxury cars, which are more likely to be used for private purposes.
Zato je Poljska za poenostavitev obračunavanja davka na dodano vrednost (DDV) in za preprečevanje davčnih utaj in izogibanja davkom vložila zahtevek za odobritev izjeme s katero bi se pravica do odbitka DDV za vozila, razen osebnih avtomobilov, ki se lahko uporabljajo tako za poslovne kot zasebne namene, omejila na 60 % DDV, obračunanega pri nakupu, odkupu znotraj Skupnosti, uvozu, najemu ali zakupu, do največ 6000 PLN, da se prepreči prekomerni odbitek DDV na luksuzne avtomobile, za katere je bolj verjetno, da se bodo uporabljali v zasebne namene.
The taxable person would subsequently no longer be required to account for output tax on the private use of the vehicle.
Tako davčni zavezanec ne bi več bil dolžan plačati izstopnega davka na zasebno rabo vozila.
The special measure should only apply to motor vehicles other than passenger cars with a maximum load capacity of over 500 kg and a maximum weight of 3,5 tonnes.
Ta posebni ukrep bi se moral uporabljati samo za vozila, razen osebnih avtomobilov, z maksimalno nosilnostjo nad 500 kg in maksimalno težo 3,5 tone.
Vehicles intended to perform a specific function such as roadside assistance vehicles, hearses, and loading vehicles, and vehicles for resale or hire should not fall under the derogation.
Izjema ne bi smela veljati za vozila, namenjena opravljanju posebnih nalog, kot na primer vozila za pomoč na cesti, pogrebna vozila in nakladalnike, ter vozila za nadaljnjo prodajo ali najem.
The derogation has no negative impact on the Union’s own resources accruing from value added tax,
Izjema nima negativnega vpliva na lastna sredstva Unije, pridobljena z DDV –
By way of derogation from Article 168 of Directive 2006/112/EC, the Republic of Poland is hereby authorised to restrict to 60 % the right to deduct VAT on the purchase, intra-Community acquisition, import, hire or lease of motor vehicles other than passenger cars, up to a maximum of PLN 6000.
Z odstopanjem od člena 168 Direktive 2006/112/ES se Republiki Poljski dovoli izjema omejitve pravice odbitka DDV pri nakupu, odkupu znotraj Skupnosti, uvozu, najemu ali zakupu vozil razen osebnih avtomobilov na 60 % in sicer do maksimalno 6000 PLN.
This restriction shall only apply to motor vehicles other than passanger cars with a maximum authorised carrying capacity of over 500 kg and a maximum weight of 3,5 tonnes.
Ta omejitev zajema le vozila razen osebnih avtomobilov z maksimalno dovoljeno nosilnostjo nad 500 kg in maksimalno težo 3,5 tone.
Article 1 shall not apply to the following categories of vehicles:
Člen 1 se ne uporablja za naslednje kategorije vozil:
vehicles purchased for resale, hire or lease;
vozila, kupljena z namenom nadaljnje prodaje, najema ali zakupa;
vehicles, which in accordance with criteria established in fiscal provisions can be considered as vehicles intended in principle for the carriage of goods;
vozila, ki so v skladu z merili na podlagi davčnih določb vozila, načeloma namenjena prevozu blaga;
vehicles intended to perform a specific function;
vozila, namenjena opravljanju posebnih nalog;
vehicles designed for the carriage of at least 10 persons, including the driver.
vozila, primerna za prevoz najmanj 10 ljudi vključno z voznikom.
By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the Republic of Poland is authorised not to treat as a supply of services for consideration the private use by a taxable person or his staff or, more generally, for purposes other than those of his business, of a vehicle for which the restriction referred to in Article 1 of this Decision applies.
Z odstopanjem od člena 26(1)(a) Direktive 2006/112/ES se Republiki Poljski dovoli izjema, da ne obravnava kot opravljanje storitev za plačilo, kadar davčni zavezanec ali njegovo osebje uporabljajo vozila, za katera velja omejitev iz člena 1 tega sklepa, v zasebne namene ali splošneje, za druge namene kakor za namene svoje dejavnosti.
This Decision shall take effect on the day of its notification.
Ta sklep začne učinkovati na dan uradnega obvestila.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Poland by letter dated 14 December 2009.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 14. decembra 2009 obvestila druge države članice o zahtevku Poljske.
By letter dated 17 December 2009, the Commission notified Poland that it had all the information that it considered necessary to consider the request.
Z dopisom z dne 17. decembra 2009 je Komisija uradno obvestila Poljsko, da ima vse informacije, potrebne za obravnavo zahtevka.
The authorisation should be valid for a limited period and should therefore expire on 31 December 2013.
Zato bi dovolitev te izjeme morala veljati za določen čas s prenehanjem veljavnosti 31. decembra 2013.
In light of the experience gained up to that date an assessment may be made whether or not the derogation remains justified.
Na podlagi izkušenj, pridobljenih do tega datuma, se lahko oceni, ali je izjema še upravičena ali ne.
authorising the French Republic and the Italian Republic to introduce a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
o dovolitvi Francoski in Italijanski republiki, da uvedeta posebni ukrep izjeme od člena 5 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letters registered with the Secretariat-General of the Commission on 19 June 2009 and 19 November 2009 respectively, Italy and France requested authorisation to introduce a special tax measure in relation to the operation, maintenance and safety of the existing Col de Tende Road Tunnel, as well as the construction, operation, maintenance and safety of a new tunnel to run alongside the existing one (‘the measure’).
V dopisih, ki ju je generalni sekretariat Komisije prejel 19. junija 2009 in 19. novembra 2009, sta Italija in Francija zaprosili za dovolitev uvedbe posebnega davčnega ukrepa v zvezi z upravljanjem, vzdrževanjem in varnostjo obstoječega cestnega predora Col de Tende ter gradnjo, upravljanjem, vzdrževanjem in varnostjo novega predora, ki bo potekal vzdolž obstoječega predora („ukrep“).
The Col de Tende Road Tunnel is a permanent road link between France and Italy.
Cestni predor Col de Tende je stalna cestna povezava med Francijo in Italijo.
An agreement of 12 March 2007 between those two Member States has designated Italy as being responsible for the operation, maintenance and safety of the existing tunnel, as well as for the construction, operation, maintenance and safety of the new tunnel which, when completed, will carry traffic in the opposite direction to the existing tunnel.
Navedeni državi članici sta s sporazumom z dne 12. marca 2007 določili, da je Italija odgovorna za upravljanje, vzdrževanje in varnost obstoječega predora ter gradnjo, upravljanje, vzdrževanje in varnost novega predora, skozi katerega bo, ko bo dokončan, potekal promet v nasprotno smer od obstoječega predora.