natgillin/translations-raw huggingface dataset:
Similar details for the identification of the taxable person applying the special scheme pursuant to Article 369b of Directive 2006/112/EC shall be transmitted within 10 days from the end of the month during which the taxable person stated that his taxable activities under that scheme commenced.
Ustrezni podatki o identifikaciji davčnega zavezanca, za katerega se uporablja posebna ureditev po členu 369b Direktive 2006/112/ES, se posredujejo v 10 dneh po izteku meseca, v katerem je davčni zavezanec prijavil začetek obdavčljivih dejavnosti v okviru navedene ureditve.
The technical details, including a common electronic message, by which this information is to be transmitted, shall be determined in accordance with the procedure provided for in Article 58(2) of this Regulation.
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, s katerim so posredovane te informacije, se določijo v skladu s postopkom iz člena 58(2) te uredbe.
The Member State of identification shall without delay inform by electronic means the competent authorities of the other Member States if a taxable person not established in the Community or a taxable person not established in the Member State of consumption is excluded from the special scheme.
Država članica identifikacije z elektronskimi sredstvi nemudoma obvesti pristojne organe drugih držav članic, če je davčni zavezanec, ki nima sedeža v Skupnosti, ali davčni zavezanec, ki nima sedeža v državi članici potrošnje, izključen iz posebne ureditve.
The return with the details set out in Articles 365 and 369g of Directive 2006/112/EC is to be submitted by electronic means.
Obračun s podatki, navedenimi v členih 365 in 369g Direktive 2006/112/ES, je treba predložiti z elektronskimi sredstvi.
The Member State of identification shall transmit this information by electronic means to the competent authority of the Member State of consumption concerned at the latest 10 days after the end of the month during which the return was received.
Država članica identifikacije pošlje te informacije z elektronskimi sredstvi pristojnemu organu države članice potrošnje najpozneje 10 dni po koncu meseca, v katerem je bil prejet obračun.
The technical details by which this information is to be transmitted shall be determined in accordance with the procedure provided for in Article 58(2) of this Regulation.
Tehnične podrobnosti pošiljanja teh informacij se določijo v skladu s postopkom, opredeljenim v členu 58(2) te uredbe.
Concerning the payments to be transferred to the Member State of consumption in accordance with the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, the Member State of identification shall, of the amounts referred to in paragraphs 1 and 2 of this Article, be entitled to retain:
Kar zadeva plačila, ki se v skladu s posebno ureditvijo iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES prenesejo v državo članico potrošnje, država članica identifikacije od zneskov iz prvega in drugega odstavka tega člena obdrži:
from 1 January 2015 until 31 December 2016 — 30 %;
od 1. januarja 2015 do 31. decembra 2016: – 30 %;
from 1 January 2017 until 31 December 2018 — 15 %;
od 1. januarja 2017 do 31. decembra 2018: – 15 %;
from 1 January 2019 — 0 %.
od 1. januarja 2019: – 0 %.
Member States shall notify by electronic means the competent authorities of the other Member States of the relevant bank account numbers for receiving payments in accordance with Article 46.
Države članice z elektronskimi sredstvi uradno obvestijo pristojne organe drugih držav članic o ustreznih številkah bančnih računov za sprejemanje plačil v skladu s členom 46.
Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services.
Države članice z elektronskimi sredstvi nemudoma uradno obvestijo pristojne organe drugih držav članic in Komisijo o spremembah davčne stopnje, ki se uporablja za opravljanje telekomunikacijskih storitev, storitev oddajanja in elektronskih storitev.
EXCHANGE AND CONSERVATION OF INFORMATION IN THE CONTEXT OF THE PROCEDURE FOR THE REFUND OF VAT TO TAXABLE PERSONS NOT ESTABLISHED IN THE MEMBER STATE OF REFUND BUT ESTABLISHED IN ANOTHER MEMBER STATE
IZMENJAVA IN HRANJENJE INFORMACIJ V OKVIRU POSTOPKA VRAČILA DDV DAVČNIM ZAVEZANCEM, KI NIMAJO SEDEŽA V DRŽAVI ČLANICI VRAČILA, AMPAK V DRUGI DRŽAVI ČLANICI
Where the competent authority of the Member State of establishment receives an application for refund of VAT pursuant to Article 5 of Directive 2008/9/EC, and Article 18 of that Directive is not applicable, it shall, within 15 calendar days of its receipt and by electronic means, forward the application to the competent authorities of each Member State of refund concerned with confirmation that the applicant as defined in Article 2(5) of Directive 2008/9/EC is a taxable person for the purposes of VAT and that the identification or registration number given by this person is valid for the refund period.
Če pristojni organ države članice sedeža, prejme zahtevek za vračilo DDV v skladu s členom 5 Direktive 2008/9/ES in če se člen 18 navedene direktive ne uporablja, ga v roku 15 koledarskih dni od prejema z elektronskimi sredstvi posreduje pristojnim organom vsake zadevne države članice vračila, s čimer potrdi, da je vlagatelj, kakor je opredeljen v členu 2(5) Direktive 2008/9/ES, davčni zavezanec za namene DDV in da je identifikacijska ali registracijska številka, ki jo je navedla ta oseba, veljavna za obdobje vračila.
The competent authorities of each Member State of refund shall notify by electronic means the competent authorities of the other Member States of any information required by them pursuant to Article 9(2) of Directive 2008/9/EC.
Pristojni organi vsake države članice vračila z elektronskimi sredstvi sporočijo pristojnim organom drugih držav članic vse informacije, ki jih ti zahtevajo na podlagi člena 9(2) Direktive 2008/9/ES.
The technical details, including a common electronic message by which this information is to be transmitted, shall be determined in accordance with the procedure provided for in Article 58(2) of this Regulation.
Tehnične podrobnosti, vključno s skupnim elektronskim sporočilom, s katerim se te informacije posredujejo, se določijo v skladu s postopkom iz člena 58(2) te uredbe.
The harmonised codes referred to in the first subparagraph shall be determined in accordance with the procedure provided for in Article 58(2) of this Regulation on the basis of the NACE classification established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 [8].
Usklajene oznake iz prvega pododstavka se opredelijo v skladu s postopkom iz člena 58(2) te uredbe na podlagi klasifikacije NACE, določene v Uredbi (ES) št. 1893/2006 Evropskega Parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 [8].
RELATIONS WITH THE COMMISSION
RAZMERJA DO KOMISIJE
The Member States and the Commission shall examine and evaluate how the arrangements for administrative cooperation provided for in this Regulation are working.
Države članice in Komisija preučijo in ovrednotijo delovanje postopkov za upravno sodelovanje, ki je opredeljeno v tej uredbi.
The Commission shall pool the Member States’ experience with the aim of improving the operation of those arrangements.
Komisija združi izkušnje držav članic s ciljem izboljšati delovanje navedenih postopkov.
The Member States shall communicate to the Commission any available information relevant to their application of this Regulation.
Države članice Komisiji sporočijo vse razpoložljive informacije, ki so pomembne za uporabo te uredbe.
A list of statistical data needed for evaluation of this Regulation shall be determined in accordance with the procedure provided for in Article 58(2).
V skladu s postopkom iz člena 58(2) se določi seznam statističnih podatkov, potrebnih za ovrednotenje te uredbe.
The Member States shall communicate these data to the Commission in so far as they are available and the communication is not likely to involve administrative burdens which would be unjustified.
Države članice te podatke sporočijo Komisiji, kolikor so na voljo in ni verjetno, da bi sporočanje povzročilo neupravičene upravne obremenitve.
With a view to evaluating the effectiveness of this system of administrative cooperation in combating tax evasion and tax avoidance, Member States may communicate to the Commission any other information referred to in Article 1.
Zaradi vrednotenja učinkovitosti tega sistema upravnega sodelovanja v boju proti davčni utaji in izogibanju davkom države članice lahko Komisiji sporočijo katere koli druge informacije iz člena 1.
Where necessary, in addition to what is required by other provisions in this Regulation, the Commission shall send to the competent authorities of each Member State any information that might enable them to combat fraud in the field of VAT as soon as it obtains such information.
Kadar je to potrebno ne glede na zahteve drugih določb te uredbe, Komisija pristojnim organom vseh držav članic sporoči informacije v zvezi z bojem proti goljufijam na področju DDV, takoj ko te informacije pridobi.
The Commission may, at the request of a Member State, provide its expert opinions, technical or logistical assistance, or any other support with a view to attaining the objectives of this Regulation.
Za uresničitev ciljev te uredbe lahko Komisija na zahtevo držav e članic e zagotovi svojo strokovno, tehnično ali logistično pomoč, ali kakršno koli drugo podporo.
RELATIONS WITH THIRD COUNTRIES
RAZMERJA DO TRETJIH DRŽAV
When the competent authority of a Member State receives information from a third country, that authority may pass the information on to the competent authorities of Member States which might be interested in it and, in any event, to all those which request it, in so far as permitted by assistance arrangements with that particular third country.
Kadar pristojni organ države članice prejme informacije iz tretje države, lahko navedeni organ te informacije prenese pristojnim organom držav članic, ki bi jih informacije lahko zanimale, in vsekakor pristojnim organom, ki jih zahtevajo, kolikor to dovoljujejo dogovori o pomoči z navedeno posamezno tretjo državo.
Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Regulation to a third country, provided that the following conditions are met:
Pristojni organi lahko v skladu s svojimi domačimi predpisi o sporočanju osebnih podatkov tretjim državam tretji državi sporočijo informacije, pridobljene v skladu s to uredbo, če so izpolnjeni naslednji pogoji:
the competent authority of the Member State from which the information originates has consented to that communication; and
pristojni organ države članice, iz katere izvirajo informacije, se strinja s takim sporočanjem, in
the third country concerned has given an undertaking to provide the cooperation required to gather evidence of the irregular nature of transactions which appear to contravene VAT legislation.
če se je zadevna tretja država obvezala zagotavljati sodelovanje pri zbiranju dokazov o nepravilnostih pri transakcijah, za katere se zdi, da so v nasprotju z zakonodajo o DDV.
CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION
POGOJI, KI UREJAJO IZMENJAVO INFORMACIJ
Information communicated pursuant to this Regulation shall, as far as possible, be provided by electronic means under arrangements to be adopted in accordance with the procedure provided for in Article 58(2).
Informacije, sporočene na podlagi te uredbe, se, kolikor je to mogoče, zagotovijo z elektronskimi sredstvi v skladu s postopki, ki jih je treba sprejeti v skladu s postopkom iz člena 58(2).
Where the request has not been lodged completely through the electronic system referred to in paragraph 1, the requested authority shall confirm receipt of the request by electronic means without delay and, in any event, no later than five working days after receipt.
Ko zahtevek ni v celoti vložen prek navedenega elektronskega sistema iz odstavka 1, zaprošeni organ z elektronskimi sredstvi nemudoma potrdi prejem zahtevka, vsekakor pa v petih dneh po njegovem prejemu.
Where an authority has received a request or information of which it is not the intended recipient, it shall send a message by electronic means to the sender without delay and, in any event, no later than five working days after receipt.
Ko organ prejme zahtevek ali informacije, a ni njihov nameravani prejemnik, z elektronskimi sredstvi nemudoma pošlje opozorilo pošiljatelju, vsekakor pa v petih dneh po njihovem prejemu.
Requests for assistance, including requests for notification, and attached documents may be made in any language agreed between the requested and requesting authority.
Zahtevki za pomoč, vključno z zahtevki za uradno obvestilo in priloženi dokumenti so lahko v katerem koli jeziku, o katerem se sporazumeta zaprošeni organ in organ prosilec.
The said requests shall be accompanied by a translation into the official language or one of the official languages of the Member State in which the requested authority is established only in special cases when the requested authority gives a reason for asking for such a translation.
Takšnim zahtevkom se priloži prevod v uradni jezik ali v enega od uradnih jezikov države članice, v kateri ima zaprošeni organ sedež, samo v posebnih primerih, ko zaprošeni organ poda razlog, zakaj prosi za tak prevod.
The Commission and the Member States shall ensure that such existing or new communication and information exchange systems which are necessary to provide for the exchanges of information described in this Regulation are operational.
Komisija in države članice zagotovijo, da so obstoječi ali novi sistemi sporočanja in izmenjave informacij, ki so potrebni za izmenjave informacij iz te uredbe, pripravljeni za izvajanje.
A service level agreement ensuring the technical quality and quantity of the services to be delivered by the Commission and the Member States for the functioning of those communication and information exchange systems shall be decided in accordance with the procedure provided for in Article 58(2).
Dogovor na ravni storitev, ki zagotavlja tehnično kakovost in količino storitev, ki jih opravijo Komisija in države članice za delovanje teh sistemov sporočanja in izmenjave informacij, se sklene v skladu s postopkom iz člena 58(2).
The Commission shall be responsible for whatever development of the CCN/CSI network is necessary to permit the exchange of this information between Member States.
Komisija je odgovorna za razvoj omrežja CCN/CSI, ki je potreben, da se omogoči izmenjava teh informacij med državami članicami.
Member States shall be responsible for whatever development of their systems is necessary to permit this information to be exchanged using the CCN/CSI network.
Države članice so odgovorne za nadaljnji razvoj svojih sistemov, če je to potrebno za izmenjavo teh informacij z uporabo omrežja CCN/CSI.
Member States shall waive all claims for the reimbursement of expenses incurred in applying this Regulation except, where appropriate, in respect of fees paid to experts.
Države članice se odpovedo vsem terjatvam za povračilo stroškov, ki nastanejo pri uporabi te uredbe, razen, kadar je to primerno, v zvezi s plačilom izvedencem.
The requested authority in one Member State shall provide a requesting authority in another Member State with the information referred to in Article 1 provided that:
Zaprošeni organ v eni državi članici zagotovi organu prosilcu v drugi državi članici informacije iz člena 1, če:
the number and the nature of the requests for information made by the requesting authority within a specific period do not impose a disproportionate administrative burden on that requested authority;
število in narava zahtevkov za informacije s strani organa prosilca v določenem obdobju zaprošenemu organu ne nalaga nesorazmerne upravne obremenitve;
that requesting authority has exhausted the usual sources of information which it could have used in the circumstances to obtain the information requested, without running the risk of jeopardising the achievement of the desired end.
je organ prosilec izrabil običajne vire informacij, ki bi jih v okoliščinah lahko uporabil za pridobitev zahtevanih informacij, brez tveganja, da ogrozi doseganje želenega cilja.
This Regulation shall impose no obligation to have enquiries carried out or to provide information on a particular case if the laws or administrative practices of the Member State which would have to supply the information do not authorise the Member State to carry out those enquiries or collect or use that information for that Member State’s own purposes.
Ta uredba ne nalaga obveznosti izvedbe preiskav ali zagotavljanja informacij za posamezne primere, če zakonodaja ali upravne prakse države članice, ki bi morala dati informacije, državi članici ne dovoljujejo izvedbe navedenih preiskav ali zbiranja ali uporabe navedenih informacij za lastne namene države članice.
The competent authority of a requested Member State may refuse to provide information where the requesting Member State is unable, for legal reasons, to provide similar information.
Pristojni organ zaprošene države članice lahko zavrne zagotovitev informacij, kadar država članica prosilka iz pravnih razlogov ne more zagotoviti podobnih informacij.
The Commission shall be informed of the grounds of the refusal by the requested Member State.
Komisijo se obvesti o razlogih za zavrnitev s strani zaprošene države članice.
The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.
Posredovanje informacij se lahko zavrne, kadar bi povzročilo razkritje poslovne, industrijske ali poklicne tajnosti ali poslovnega procesa, ali če gre za informacije, katerih razkritje bi bilo v nasprotju z javnim redom.
Paragraphs 2, 3 and 4 should on no account be interpreted as authorising the requested authority of a Member State to refuse to supply information on a taxable person identified for VAT purposes in the Member State of the requesting authority on the sole grounds that this information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because it relates to ownership interests in a legal person.
V nobenem primeru se odstavki 2, 3 in 4 ne bi smeli šteti kot dovoljenje, da zaprošeni organ države članice zavrne posredovanje informacij v zvezi z davčnim zavezancem, identificiranim za DDV v državi članici organa prosilca, le zato ker ima te informacije banka, druga finančna institucija, pooblaščeni zastopnik ali oseba, ki deluje v agenciji ali kot zastopnik, ali ker se nanašajo na lastniške deleže v pravni osebi.
A minimum threshold triggering a request for assistance may be adopted in accordance with the procedure provided for in Article 58(2).
Spodnja meja sprožitve zahtevka za pomoč se lahko sprejme v skladu s postopkom iz člena 58(2).
Information communicated or collected in any form pursuant to this Regulation, including any information to which an official has had access in the circumstances set out in Chapters VII, VIII and X, and in the cases referred to in paragraph 2 of this Article, shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under both the national law of the Member State which received it and the corresponding provisions applicable to Union authorities.
Za informacije, sporočene ali zbrane v kateri koli obliki na podlagi te uredbe, vključno z vsemi informacijami, do katerih je uradnik lahko dostopal v okoliščinah, določenih v poglavjih VII, VIII in X, ter v primerih iz odstavka 2 tega člena, velja obveznost varovanja uradne tajnosti in morajo biti varovana kot podobne informacije v skladu z nacionalno zakonodajo države članice, ki je informacijo prejela, in ustreznimi določbami, ki se uporabljajo za organe Unije.
Such information shall be used only in the circumstances provided for in this Regulation.
Te informacije se lahko uporabljajo samo v okoliščinah, določenih v tej uredbi.
Such information may be used for the purpose of establishing the assessment base or the collection or administrative control of tax for the purpose of establishing the assessment base.
Take informacije se lahko uporabljajo za namene določanja osnove za odmero ali pobiranje in upravno kontrolo davka za namene določanja osnove za odmero.
The information may also be used for the assessment of other levies, duties, and taxes covered by Article 2 of 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 [9].In addition, it may be used in connection with judicial proceedings that may involve penalties, initiated as a result of infringements of tax law without prejudice to the general rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
Informacije se lahko uporabijo tudi za odmero drugih prelevmanov, dajatev in davkov, zajetih v členu 2 Direktive Sveta 2008/55/ES z dne 26. maja 2008 o vzajemni pomoči pri izterjavi terjatev za določene prelevmane, carine, davke in druge ukrepe [9].Poleg tega se lahko uporabijo v zvezi s sodnimi postopki, ki lahko vključujejo sankcije, ki so posledica kršitev davčnega prava brez poseganja v splošna pravila in predpise, ki urejajo pravice tožencev in prič v takih postopkih.
Persons duly accredited by the Security Accreditation Authority of the Commission may have access to this information only in so far as it is necessary for care, maintenance and development of the CCN/CSI network.
Osebe, ki jih ustrezno pooblasti Urad Komisije za akreditacijo v zvezi z varnostjo, imajo lahko dostop do teh informacij samo, kolikor je to potrebno za skrb, vzdrževanje in razvoj omrežja CCN/CSI.
By way of derogation from paragraph 1, the competent authority of the Member State providing the information shall permit its use for other purposes in the Member State of the requesting authority, if, under the legislation of the Member State of the requested authority, the information can be used for similar purposes.
Z odstopanjem od odstavka 1 pristojni organ države članice, ki posreduje informacije, dovoli uporabo informacij za druge namene v državi članici organa prosilca, če se v skladu z zakonodajo države članice zaprošenega organa informacije lahko uporabljajo za podobne namene.
Where the requesting authority considers that information it has received from the requested authority is likely to be useful to the competent authority of a third Member State, it may transmit it to the latter authority.
Kadar organ prosilec meni, da bi bile informacije, ki jih je prejel od zaprošenega organa, lahko koristne za pristojni organ tretje države članice, lahko slednjemu te informacije pošlje.
It shall inform the requested authority thereof in advance.
O tem vnaprej obvesti zaprošeni organ.
The requested authority may require that the transmission of the information to a third party be subject to its prior agreement.
Zaprošeni organ lahko zahteva, da je za pošiljanje informacij tretji osebi potrebno njegovo predhodno soglasje.
All storage or exchange of information referred to in this Regulation is subject to the provisions implementing Directive 95/46/EC.
Vsako shranjevanje ali izmenjavo informacij iz te uredbe urejajo določbe o izvajanju Direktive 95/46/ES.