natgillin/translations-raw huggingface dataset:
In case Lithuania would consider another extension of the derogating measure beyond 2015, an evaluation report should be submitted to the Commission together with that extension request no later than 1 April 2015.
Če bi Litva razmišljala o dodatnem podaljšanju odstopanja po letu 2015, bi morala do 1. aprila 2015 predložiti Komisiji ocenjevalno poročilo skupaj s prošnjo za podaljšanje.
The derogating measure will have no adverse impact on the Union’s own resources accruing from VAT,
Odstopanje ne bo imelo negativnih učinkov na lastna sredstva Unije, pridobljena iz DDV –
In Article 2 of Implementing Decision 2010/99/EU, the second paragraph is replaced by the following:
V členu 2 Izvedbenega sklepa 2010/99/EU se drugi odstavek nadomesti z naslednjim:
‘It shall apply from 1 January 2013 until 31 December 2015. Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission no later than 1 April 2015 and shall be accompanied by a report which includes a review of the application of this measure.’.
„Uporablja se od 1. januarja 2013 do 31. decembra 2015. Vsaka prošnja za podaljšanje ukrepa, ki je določen v tem sklepu, se predloži Komisiji najpozneje 1. aprila 2015 in jo spremlja poročilo, ki vsebuje pregled uporabe tega ukrepa.“
OJ L 45, 20.2.2010, p. 10.
UL L 45, 20.2.2010, str. 10.
amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
o spremembi Odločbe 2009/791/ES in Izvedbenega sklepa 2009/1013/EU o dovoljenju Nemčiji in Avstriji, da še naprej uporabljata ukrep, ki odstopa od členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Secretariat-General of the Commission on 5 January 2012, Germany requested authorisation to continue to apply a measure that was previously granted by Council Decision 2009/791/EC of 20 October 2009 authorising the Federal Republic of Germany to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax [2], derogating from the provisions of Directive 2006/112/EC governing the right of deduction.
Z dopisom, ki ga je generalni sekretariat Komisije prejel 5. januarja 2012, je Nemčija zaprosila za dovoljenje, da še naprej uporablja ukrep, ki je bil predhodno odobren z Odločbo Sveta 2009/791/ES dne 20. oktobra 2009 o dovoljenju Zvezni republiki Nemčiji, da še naprej uporablja ukrep z odstopanjem od člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost [2], ki odstopa od določb Direktive 2006/112/ES, ki urejajo pravico do odbitka.
By letter registered with the Secretariat-General of the Commission on 16 April 2012, Austria requested authorisation to continue to apply a measure that was previously granted by Council Implementing Decision 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax [3], derogating from the provisions of Directive 2006/112/EC governing the right of deduction.
Z dopisom, ki ga je generalni sekretariat Komisije prejel 16. aprila 2012, je Avstrija zaprosila za dovoljenje, da še naprej uporablja ukrep, ki je bil predhodno odobren z Izvedbenim sklepom Sveta 2009/1013/EU z dne 22. decembra 2009 o dovoljenju Republiki Avstriji, da še naprej uporablja odstopanje od člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost [3], ki odstopa od določb Direktive 2006/112/ES, ki urejajo pravico do odbitka.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 4 April 2012, of the request made by Germany.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 4. aprila 2012 obvestila druge države članice o zahtevku Nemčije.
By letter dated 11 April 2012, the Commission notified Germany that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 11. aprila 2012 Nemčijo obvestila, da ima na voljo vse informacije, potrebne za presojo zahtevka.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States, by letter dated 20 April 2012, of the request made by Austria.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 20. aprila 2012 obvestila druge države članice o zahtevku Avstrije.
By letter dated 23 April 2012, the Commission notified Austria that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 23. aprila 2012 Avstrijo obvestila, da ima na voljo vse informacije, potrebne za presojo zahtevka.
The derogating measure pursued by both Member States is intended to exclude completely value added tax (VAT) borne on goods and services from the right of deduction where those goods and services are used more than 90 % for the private purposes of a taxable person or of his employees, or for non-business purposes in general.
Namen odstopanja, ki ga izvajata obe državi članici, je, da se davek na dodano vrednost (DDV) na blago in storitve v celoti izvzame iz pravice do odbitka, kadar se blago in storitve uporabljajo več kot 90-odstotno za zasebne namene davčnega zavezanca ali njegovih zaposlenih ali za neposlovne namene na splošno.
The measure derogates from Articles 168 and 168a of Directive 2006/112/EC which govern the taxable persons’ right to deduct VAT charged on goods and services supplied to them for the purposes of their taxed transactions.
Ukrep odstopa od členov 168 in 168a Direktive 2006/112/ES, ki urejata pravico davčnih zavezancev do odbitka DDV, obračunanega na blago in storitve, dobavljene za namene njihovih obdavčenih transakcij.
The objective of the derogating measure is to simplify the procedure for charging and collecting VAT thereby also preventing tax evasion and avoidance.
Cilj odstopanja je poenostaviti postopek za obračunavanje in pobiranje DDV, s tem pa tudi preprečevati davčno utajo in izogibanje davkom.
The amount of tax due at the level of final consumption is only affected to a negligible extent.
Ukrep le v zanemarljivem obsegu vpliva na znesek dolgovanega davka pri končni potrošnji.
According to the information provided by Germany and Austria, the legal and factual situation which justified the current application of the derogating measure has not changed and continues to exist.
Po podatkih, ki sta jih predložili Nemčija in Avstrija, se pravne in dejanske razmere, ki utemeljujejo trenutno uporabo odstopanja, niso spremenile in še vedno obstajajo.
Germany and Austria should therefore be authorised to continue applying that measure during a further period, but limited in time until 31 December 2015, in order to allow for a review of the necessity and effectiveness of the derogating measure and the apportionment rate between business and non-business use it is based on.
Nemčija in Avstrija bi zato morali biti pooblaščeni, da še naprej uporabljata to odstopanje do 31. decembra 2015, da se omogoči pregled njegove potrebe in učinkovitosti ter stopnje razdelitve med poslovno in neposlovno uporabo, ki se uporablja kot osnova zanj.
Where Germany or Austria considers a further extension beyond 2015 to be necessary, a report on the application of the derogating measure, which includes a review of the apportionment rate applied, should be submitted to the Commission together with the extension request by 31 March 2015 in order to reserve sufficient time for the Commission to examine the request and, in case the Commission would come forward with a proposal, for the Council to adopt it.
Če Nemčija ali Avstrija meni, da je potrebno nadaljnje podaljšanje odstopanja po letu 2015, bi morala Komisiji skupaj z zahtevkom za podaljšanje predložiti poročilo o izvajanju tega odstopanja, ki bi vključevalo pregled uporabljene stopnje razdelitve, in sicer do 31. marca 2015, da se Komisiji zagotovi dovolj časa, da preuči zahtevek, in Svetu, v primeru, da Komisija pripravi predlog, da ta predlog sprejme.
On 29 October 2004, the Commission adopted a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right of deduction may apply.
Komisija je 29. oktobra 2004 sprejela predlog direktive Sveta o spremembi Direktive 77/388/EGS, zdaj Direktiva 2006/112/ES, ki vključuje harmonizacijo kategorij izdatkov, za katere lahko velja izključitev od pravice do odbitka.
The derogating measure provided for in this Decision should expire on the date as from which Member States are to or may apply the rules laid down in such an amending Directive adopted by the Council after this Decision takes effect, if that date is earlier than the date of expiry provided for in this Decision.
Odstopanje iz tega sklepa bi moralo prenehati veljati na datum, ko država članica začne ali lahko začne uporabljati pravila iz takšne direktive o spremembi, ki jo Svet sprejme po tem, ko začne veljati ta sklep, če je ta datum pred datumom prenehanja veljavnosti iz tega sklepa.
The derogations will only have a negligible effect on the overall amount of tax collected at the stage of final consumption and will not adversely affect the Union’s own resources accruing from value added tax.
Odstopanja bodo imela zgolj zanemarljiv učinek na skupni znesek davčnih prihodkov, zbranih na ravni končne potrošnje, in ne bodo negativno vplivala na lastne vire Unije, pridobljene iz davka na dodano vrednost.
Decision 2009/791/EC and Implementing Decision 2009/1013/EU should therefore be amended accordingly,
Odločbo 2009/791/ES in Izvedbeni sklep 2009/1013/EU bi bilo zato treba ustrezno spremeniti –
Articles 1 and 2 of Decision 2009/791/EC are replaced by the following:
Člena 1 in 2 Odločbe 2009/791/ES se nadomestita z naslednjim:
By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Germany is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.
Z odstopanjem od členov 168 in 168a Direktive 2006/112/ES se Nemčiji dovoli, da DDV na blago in storitve izključi iz pravice do odbitka DDV, kadar se zadevno blago in storitve uporabljajo več kot 90-odstotno za zasebne namene davčnega zavezanca ali njegovih zaposlenih ali za neposlovne namene na splošno.
This Decision shall expire on the date as from which Member States shall or may apply Union rules governing restrictions on a taxable person’s right of deduction adopted by the Council after this Decision takes effect, or on 31 December 2015, whichever is the earlier.
Ta sklep preneha veljati na datum, po katerem države članice uporabljajo ali lahko uporabljajo pravila Unije, ki urejajo omejitve pravice davčnih zavezancev do odbitka in ki jih Svet sprejme po začetku veljavnosti tega sklepa, ali 31. decembra 2015, pri čemer se uporabi zgodnejši datum.
Any request for the extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2015.
Zahtevek za podaljšanje ukrepa iz tega sklepa se Komisiji predloži do 31. marca 2015.
Such request shall be accompanied by a report which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.
Takšnemu zahtevku se priloži poročilo, ki vsebuje pregled stopnje razdelitve, ki se uporabi za pravico do odbitka DDV na podlagi tega sklepa.“
Articles 1 and 2 of Implementing Decision 2009/1013/EU are replaced by the following:
Člena 1 in 2 Izvedbenega sklepa 2009/1013/EU se nadomestita z naslednjim:
By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Austria is authorised to exclude VAT borne on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.
Z odstopanjem od členov 168 in 168a Direktive 2006/112/ES se Avstriji dovoli, da DDV na blago in storitve izključi iz pravice do odbitka DDV, kadar se zadevno blago in storitve več kot 90-odstotno uporabljajo za zasebne namene davčnega zavezanca ali njegovih zaposlenih ali za neposlovne namene na splošno.
This Decision shall apply as from 1 January 2013.
Ta sklep se uporablja od 1. januarja 2013.
This Decision is addressed to the Federal Republic of Germany and to the Republic of Austria.
Ta sklep je naslovljen na Zvezno republiko Nemčijo in Republiko Avstrijo.
OJ L 283, 30.10.2009, p. 55.
UL L 283, 30.10.2009, str. 55.
OJ L 348, 29.12.2009, p. 21.
UL L 348, 29.12.2009, str. 21.
on the State aid SA.28903 (C 12/10) (ex N 389/09) implemented by Bulgaria in favour of Ruse Industry
o državni pomoči SA.28903 (C 12/10) (ex N 389/09) ki jo je Bolgarija odobrila podjetju Ruse Industry
(notified under document C(2011) 4903)
(notificirano pod dokumentarno številko C(2011) 4903)
On 30 June 2009 the Bulgarian authorities notified the Commission a restructuring measure in favour of Ruse Industry AD (hereinafter ‘Ruse Industry’ or ‘the company’), in form of deferral and rescheduling of public debt amounting to EUR 9,85 million.
Bolgarski organi so 30. junija 2009 Komisiji priglasili ukrep prestrukturiranja za podjetje Ruse Industry AD (v nadaljnjem besedilu: Ruse Industry ali podjetje) v obliki odloga in prerazporeditve dolga do države v višini 9,85 milijona EUR.
A detailed information request was sent to the Bulgarian authorities on 28 July 2009.
Bolgarskim organom je bil 28. julija 2009 poslan natančen zahtevek za predložitev informacij.
Bulgaria submitted further information on 17 February 2010.
Bolgarija je 17. februarja 2010 predložila dodatne informacije.
By letter dated 14 April 2010 the Commission informed Bulgaria that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union [2] (‘TFEU’) in respect of the aid.
Komisija je z dopisom z dne 14. aprila 2010 uradno obvestila Bolgarijo, da bo v zvezi s pomočjo začela postopek iz člena 108(2) Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU) [2].
The Commission decision to initiate the procedure was published in the Official Journal of the European Union [3].
Sklep Komisije o začetku postopka preiskave je bil objavljen v Uradnem listu Evropske unije [3].
A further request for information was sent by the Commission on 29 October 2010, to which the Bulgarian authorities replied by letter dated 12 November 2010, sent to the Commission and registered on 23 November 2010 and by letter dated 3 December 2010, sent to the Commission and registered on 6 December 2010.
Komisija je 29. oktobra 2010 zahtevala dodatne informacije, na kar so bolgarski organi odgovorili z dopisom z dne 12. novembra 2010, poslanim Komisiji, ki ga je evidentirala 23. novembra 2010, in z dopisom z dne 3. decembra 2010, poslanim Komisiji, ki ga je evidentirala 6. decembra 2010.
On 11 November 2010 the Bulgarian authorities filed bankruptcy proceedings against the company.
Bolgarski organi so 11. novembra 2010 začeli stečajni postopek proti podjetju.
By letter dated 14 June 2010 sent to the Commission on 23 November 2010, the Bulgarian authorities withdrew their notification of 30 June 2009.
Bolgarski organi so z dopisom z dne 14. junija 2010, ki je bil 23. novembra 2010 poslan Komisiji, umaknili svojo priglasitev z dne 30. junija 2009.
The beneficiary of the aid measure is Ruse Industry.
Upravičenec ukrepa pomoči je podjetje Ruse Industry.
The company (initially called Ruse Shipyard [4]) was created in 1991 and is located in Ruse, Bulgaria, a region eligible for aid under Article 107(3)(a) TFEU.
Podjetje (prvotno imenovano Ruse Shipyard [4]) je bilo ustanovljeno leta 1991 in se nahaja v kraju Ruse v Bolgariji, v regiji, ki je upravičena do pomoči na podlagi člena 107(3)(a) PDEU.
The company was privatised in April 1999, when 80 % of its shares were sold to the German firm Rousse Beteiligungsgesellschaft mbH.
Podjetje je bilo privatizirano aprila 1999, ko je bilo 80 % njegovih delnic prodanih nemškemu podjetju Rousse Beteiligungsgesellschaft mbH.
Ruse Industry is engaged in the production and repair of metal structures as well as the manufacturing of cranes, ships and marine equipment [5].
Podjetje Ruse Industry je dejavno na področju proizvodnje in popravil kovinskih konstrukcij ter proizvodnje žerjavov, ladij in pomorske opreme [5].
The company had 196 employees in 2009.
Leta 2009 je imelo podjetje 196 zaposlenih.
Financially, the company showed a constant trend of declining turnover and growing losses over several years prior to the notification, as indicated in the table below.
S finančnega vidika je podjetje več let pred priglasitvijo kazalo stalen trend vse manjšega prometa in vse večjih izgub, kar kaže tudi spodnja razpredelnica.
In 2008 the company featured a negative operating profit and negative cash flow.
Leta 2008 je imelo podjetje negativen poslovni rezultat in negativen denarni tok.
Ruse Industry’s annual turnover and profit
Letni promet in dobiček podjetja Ruse Industry
in million BGN [6]
v milijonih BGN [6]
The debt of Ruse Industry to the State
Dolg podjetja Ruse Industry do države
Ruse Industry owed EUR 9,85 million to the Bulgarian State at the time of the notification.
Podjetje Ruse Industry je ob priglasitvi dolgovalo državi Bolgariji 9,85 milijona EUR.
The debt originates from loan agreements [7] dating back to 1996 and 1997 between the State Reconstruction and Development Fund and Ruse Shipyard concerning a principal at the time of USD 8,45 million.
Dolg izvira iz posojilnih pogodb [7] med državnim skladom za obnovo in razvoj ter podjetjem Ruse Shipyard iz let 1996 in 1997, ki se nanašajo na glavnico, ki je takrat znašala 8,45 milijona USD.
In April 1999 an agreement (‘the 1999 rescheduling‘) was concluded between the Ministry of Finance (hereinafter ‘MoF’) which has taken over the claims of the State Reconstruction and Development Fund, under which USD 8 million out of the debt described above plus interest accrued were renominated [8] in EUR and Rousse Beteiligungsgesellschaft mbH undertook to repay this sum between 1 December 2000 and 30 June 2006 under a rescheduled reimbursement plan.
(15) Aprila 1999 je bila sklenjen dogovor (v nadaljnjem besedilu: prerazporeditev iz leta 1999) z ministrstvom za finance, ki je s tem prevzelo terjatve državnega sklada za obnovo in razvoj; v okviru dogovora je bilo 8 milijonov USD navedenega dolga skupaj s pripadajočimi obrestmi redenominiranih [8] v EUR in podjetje Rousse Beteiligungsgesellschaft mbH se je zavezalo, da bo ta znesek odplačalo v obdobju med 1. decembrom 2000 in 30. junijem 2006 v skladu z načrtom za prerazporeditev odplačila dolgov.
On 21 May 2001 the MoF and Ruse Industry concluded a further agreement, according to which the full reimbursement of the company’s public debt [9], plus the interest accrued, was deferred until 30 September 2015, with a grace period (with payment of only interest, not principal) until 31 March 2006 (‘the 2001 rescheduling’).
Ministrstvo za finance in podjetje Ruse Industry sta 21. maja 2001 sklenila še en dogovor, s katerim je bilo celotno odplačilo dolga podjetja do države [9] skupaj s pripadajočimi obrestmi odloženo do 30. septembra 2015 z obdobjem odloga (ki je vključevalo le plačilo obresti in ne glavnice) do 31. marca 2006 (v nadaljnjem besedilu: prerazporeditev iz leta 2001).
In September 2005, just before the end of the grace period, the beneficiary requested a new rescheduling of its public debt (in addition to the 2001 agreement).
Upravičenec je septembra 2005, tik pred koncem obdobja odloga, zaprosil za novo prerazporeditev svojega javnega dolga (poleg dogovora iz leta 2001).
In December 2006 the Bulgarian Competition Commission found this request inadmissible under Bulgaria’s State aid rules.
Bolgarska komisija za konkurenco je decembra 2006 na podlagi bolgarskega zakona o državni pomoči ugotovila, da je ta prošnja nesprejemljiva.
Nevertheless, the State did not attempt to effectively enforce the debt overdue in accordance with the 2001 rescheduling.
Država kljub temu ni skušala učinkovito izterjati zapadlega dolga v skladu s prerazporeditvijo iz leta 2001.
In July 2008 the beneficiary offered voluntarily to pay EUR 1 million of the amount overdue in two equal instalments.
Upravičenec je julija 2008 prostovoljno ponudil, da bo v dveh enakih obrokih plačal 1 milijon EUR iz zapadlega zneska.
Given that no reimbursement of the amounts promised by Ruse Industry took place, the Bulgarian authorities sent a reminder for payment in February 2009.
Ker odplačilo, ki ga je obljubilo podjetje Ruse Industry, ni bilo izvršeno, so bolgarski organi februarja 2009 podjetju poslali opomin.
Non-enforcement of the public debt
Neizterjava dolga do države
It results from the correspondence between Ruse Industry and the Bulgarian authorities that the latter have been sending several reminders for the payment of the amounts due but unpaid.
Dopisovanje med podjetjem Ruse Industry in bolgarskimi organi kaže, da so slednji poslali številne opomine za plačilo zapadlih zneskov.
With regard to the principal, Ruse Industry did not pay the stipulated amounts [10] and thus did not comply with the half-yearly repayment schedule.
Kar zadeva glavnico, podjetje Ruse Industry ni plačalo dogovorjenih zneskov [10] in tako ni upoštevalo načrta za odplačevanje dolga s polletnimi obroki.
Besides, the ordinary interest was paid only until July 2008.
Poleg tega so bile navadne obresti plačane le do julija 2008.
As regards the penalty interest, the Bulgarian authorities indicated that the contractually stipulated 3 % (see paragraph (17) above) was charged on the due instalments as from 2006, when the company was supposed to start repaying the instalments.
Kar zadeva zamudne obresti, so bolgarski organi navedli, da so bile 3-odstotne obresti, določene v pogodbi (glej odstavek 17) zaračunane za zapadle obroke od leta 2006, ko naj bi jih podjetje začelo odplačevati.
On 3 November 2010 the Bulgarian authorities made an official request for repayment.
Bolgarski organi so 3. novembra 2010 uradno zahtevali odplačilo.
At the time of this request the overdue debt amounted to EUR 3,7 million (of which EUR 3,4 million principal, EUR 151000 interest and EUR 140000 penalty interest).
Zapadli dolg je v času tega zahtevka znašal 3,7 milijona EUR (kar zajema 3,4 milijona EUR glavnice, 151000 EUR obresti in 140000 EUR zamudnih obresti).
At the time of this request the beneficiary had reimbursed in total EUR 1 million due under the 2001 rescheduling (of which EUR 245000 principal, EUR 705000 interest and EUR 50000 penalty interest).
V času tega zahtevka je upravičenec že plačal skupaj 1 milijon EUR od skupnega zneska v skladu s prerazporeditvijo iz leta 2001 (245000 EUR glavnice, 705000 EUR obresti in 50000 EUR zamudnih obresti).
The latest actual reimbursement that Ruse Industry made was on 11 July 2008.
Zadnje dejansko plačilo podjetja Ruse Industry je bilo izvršeno 11. julija 2008.
Following the request and the company’s failure to comply with its obligations the national authorities filed for insolvency proceedings against the beneficiary on 11 November 2010 (i.e. nine years after the 2001 rescheduling, more than four years after the end of the grace period and over two years since the last payment of any kind by Ruse Industry).
Nacionalni organi so na podlagi tega zahtevka in dejstva, da podjetje ni izpolnilo svojih obveznosti, 11. novembra 2010, kar je devet let po prerazporeditvi iz leta 2001 in več kot štiri leta po koncu obdobja odloga ter več kot dve leti po kakršnem koli plačilu, ki ga je nazadnje izvršilo podjetje Ruse Industry, začeli stečajni postopek proti upravičencu.
On 11 November 2010 the Bulgarian authorities filed for bankruptcy proceedings against the beneficiary.
Bolgarski organi so 11. novembra 2010 začeli stečajni postopek proti upravičencu.
III THE OPENING DECISION
III SKLEP O ZAČETKU POSTOPKA