natgillin/translations-raw huggingface dataset:
authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Madžarski, da uporabi posebni ukrep, ki odstopa od člena 193 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered at the Commission on 3 February 2012, Hungary requested authorisation to derogate, from 1 July 2012 and for a period of two years, from the provisions of Article 193 of Directive 2006/112/EC governing the person liable for payment of value added tax (VAT) to the tax authorities.
Madžarska je z dopisom, ki ga je Komisija evidentirala 3. februarja 2012, zaprosila za dovoljenje za odstopanje od člena 193 Direktive 2006/112/ES od 1. julija 2012 in za dobo dveh let, ki ureja vprašanje, katera oseba mora davčnim organom plačati davek na dodano vrednost (DDV).
In that letter, Hungary mentioned that it will not seek renewal of that authorisation.
V tem dopisu je Madžarska navedla, da ne bo prosila za podaljšanje navedenega dovoljenja.
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 26 April 2012, of the request made by Hungary and, by letter dated 2 May 2012, notified Hungary that it had all the information it considered necessary for the appraisal of the request.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 26. aprila 2012 o zahtevku Madžarske obvestila druge države članice, ter z dopisom z dne 2. maja 2012 uradno obvestila Madžarsko, da ima vse informacije, potrebne za oceno zahtevka.
The Commission presented its proposal for authorisation of the derogation to the Council on 29 June 2012.
Komisija je svoj predlog za dovoljenje za odstopanje predstavila Svetu 29. junija 2012.
The person liable for payment of VAT is, as a general rule, the taxable person supplying the goods, in accordance with Article 193 of Directive 2006/112/EC.
Oseba, ki je dolžna plačati DDV, je praviloma davčni zavezanec, ki dobavlja blago v skladu s členom 193 Direktive 2006/112/ES.
The purpose of the derogation requested by Hungary is to place that liability, for a limited period, on the taxable person to whom supplies of certain unprocessed agricultural products in the sectors of cereals and oilseeds are made.
Namen odstopanja, ki ga je zahtevala Madžarska, je za omejeno obdobje naložiti navedeno obveznost na davčnega zavezanca, kateremu se dobavijo nekateri nepredelani kmetijski proizvodi v sektorjih žit in oljnic.
Within those sectors, Hungary has noted that a number of traders engage in different forms of tax evasion, both domestically and in intra-Community trade, by not paying to the tax authorities the VAT which they have charged on their supplies.
Madžarska je za navedene sektorje ugotovila, da so številni trgovci tako na notranjem trgu kot v trgovini znotraj Skupnosti vpleteni v različne oblike davčne utaje, saj ne plačujejo davčnim organom DDV, ki so ga obračunali za svoje dobave.
Their customers, in so far as they are taxable persons with a full right of deduction, remain entitled to deduct the VAT.
Kadar so njihovi kupci davčni zavezanci s pravico do celotnega odbitka, so še vedno upravičeni do davčne olajšave.
Designating the taxable person to whom the goods are supplied as liable for payment of VAT instead of the supplier, would be a temporary emergency measure that would remove the opportunity to engage in that form of tax evasion.
Ukrep, na podlagi katerega mora davčni zavezanec, kateremu se dobavi blago, namesto dobavitelja plačati DDV, je nujni začasni ukrep, s katerim bo odpravljena možnost te vrste davčne utaje.
To prevent tax evasion being transferred to the processing stage of the products, to other products or sectors, Hungary should introduce suitable control measures and reporting obligations and notify the Commission thereof.
Za preprečevanje prenosa davčne utaje na fazo predelave proizvodov, na druge proizvode ali sektorje, bi morala Madžarska uvesti ustrezne nadzorne ukrepe in obveznosti poročanja ter o tem uradno obvestiti Komisijo.
In order to ensure that the special measure only applies to certain specific agricultural products and to guarantee its legal certainty, the goods covered by the special measure should be determined by using the combined nomenclature laid down in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff [2].
Za zagotovitev, da se posebni ukrep uporablja samo za nekatere posebne kmetijske proizvode in da se zagotovi njegova pravna varnost, bi bilo treba blago, ki ga zajema posebni ukrep, določiti z uporabo kombinirane nomenklature iz Uredbe Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi [2].
The special measure is proportionate to the objectives pursued since it is limited in time and not intended to apply generally, but only to a number of carefully specified products that are normally not destined for final consumption in unaltered state, and in relation to which tax evasion has caused substantial loss of VAT revenue.
Posebni ukrep je sorazmeren z želenimi cilji, saj je časovno omejen in se ne namerava uporabljati na splošno, temveč samo za nekaj natančno določenih proizvodov, ki v nespremenjenem stanju običajno niso namenjeni končni potrošnji ter v zvezi s katerimi je davčna utaja povzročila znatno izgubo prihodkov iz DDV.
The special measure will have no adverse impact on the Union’s own resources accruing from VAT,
Posebni ukrep ne bo imel škodljivega vpliva na lastna sredstva Unije iz naslova DDV –
By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is hereby authorised to designate as the person liable for the payment of VAT, the taxable person to whom the following supplies of goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87, are made:
Z odstopanjem od člena 193 Direktive 2006/112/ES se Madžarsko pooblasti, da kot osebo, ki je dolžna plačati DDV, določi davčnega zavezanca, kateremu se dobavi naslednje blago, navedeno v kombinirani nomenklaturi iz Uredbe (EGS) št. 2658/87:
The authorisation provided for in Article 1 is subject to Hungary introducing appropriate and effective control measures and reporting obligations with respect to taxable persons that supply goods to which this Decision applies.
Kot pogoj za dovoljenje iz člena 1 Madžarska uvede ustrezne in učinkovite nadzorne ukrepe in obveznosti poročanja v zvezi z davčnimi zavezanci, ki dobavljajo blago, na katerega se nanaša ta sklep.
Hungary shall notify the Commission of the introduction of the measures and obligations referred to in the first paragraph.
Madžarska obvesti Komisijo o uvedbi ukrepov in obveznosti iz prvega odstavka.
It shall apply from 1 July 2012 until 30 June 2014.
Uporablja se od 1. julija 2012 do 30. junija 2014.
Done at Luxembourg, 4 October 2012.
V Luxembourgu, 4. oktobra 2012
For the measure to be effective it should cover the 2012 harvest.
Da se zagotovi učinkovitost ukrepa, bi moral zajeti žetev v letu 2012.
It should end after a period of two years, which should be sufficient for Hungary to introduce in the agricultural sector definitive measures compatible with Directive 2006/112/EC that would prevent and combat this form of tax evasion.
Ukrep bi se moral končati v dveh letih, kar bi moralo biti dovolj dolgo obdobje, da Madžarska uvede dokončne ukrepe v kmetijskem sektorju, skladne z Direktivo 2006/112/ES, za preprečevanje te oblike davčne utaje in boj proti njej.
appointing a Cypriot member of the European Economic and Social Committee
o imenovanju ciprskega člana Evropskega ekonomsko-socialnega odbora
Having regard to the proposal of the Government of the Republic of Cyprus,
ob upoštevanju predloga vlade Republike Ciper,
A member’s seat on the European Economic and Social Committee has become vacant following the end of the term of office of Mr Andreas LOUROUTZIATIS,
Zaradi konca mandata Andreasa LOUROUTZIATISA se je sprostilo mesto člana Evropskega ekonomsko-socialnega odbora –
Mr Manthos MAVROMMATIS is hereby appointed as a member of the European Economic and Social Committee for the remainder of the current term of office, which runs until 20 September 2015.
Manthos MAVROMMATIS se za preostanek mandata, ki se izteče 20. septembra 2015, imenuje za člana Evropskega ekonomsko-socialnega odbora.
appointing six Romanian members and five Romanian alternate members of the Committee of the Regions
o imenovanju šestih romunskih članov in petih romunskih nadomestnih članov Odbora regij
Six members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Decebal ARNĂUTU, Ms Veronica DIACONU, Ms Edita Emőke LOKODI, Mr Constantin OSTAFICIUC, Mr Vasile SAVA and Mr Gheorghe Bunea STANCU.
Zaradi izteka mandata Decebala ARNĂUTUJA, Veronice DIACONU, Edite Emőke LOKODI, Constantina OSTAFICIUCA, Vasila SAVE in Gheorghea Bunee STANCUJA se je sprostilo šest mest članov Odbora regij.
Five alternate members’ seats on the Committee of the Regions have become vacant following the end of the terms of office of Mr Árpád Szabolcs CSEHI, Mr Gheorghe FLUTUR, Ms Mariana MIRCEA, Mr Mircia MUNTEAN and Ms Ioana TRIFOI,
Zaradi izteka mandata Árpáda Szabolcsa CSEHIJA, Gheorghea FLUTURJA, Mariane MIRCEA, Mircie MUNTEANA in Ioane TRIFOI se je sprostilo pet mest nadomestnih članov Odbora regij –
Mr Andrei Ioan CHILIMAN, Mayor of District 1 — Bucharest,
Andrei Ioan CHILIMAN, Mayor of District 1 - Bucharest
of 5 October 2012
z dne 5. oktobra 2012
on the recognition of the legal and supervisory framework of Australia as equivalent to the requirements of Regulation (EC) No 1060/2009 of the European Parliament and of the Council on credit rating agencies
o priznavanju pravnega in nadzornega okvira Avstralije za enakovrednega zahtevam Uredbe (ES) št. 1060/2009 Evropskega parlamenta in Sveta o bonitetnih agencijah
On 17 November 2009 the Commission granted a mandate to the Committee of European Securities Regulators (CESR), whose tasks have been assumed by the European Securities and Markets Authority established on 1 January 2011 pursuant to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority) [2] (ESMA), requesting their advice with regard to the technical assessment of the legal and supervisory framework of Australia in respect of credit rating agencies.
Komisija je 17. novembra 2009 podelila mandat Odboru evropskih zakonodajalcev za vrednostne papirje (CESR), katerega naloge opravlja Evropski organ za vrednostne papirje in trge, ustanovljen 1. januarja 2011 na podlagi Uredbe (EU) št. 1095/2010 Evropskega parlamenta in Sveta z dne 24. novembra 2010 o ustanovitvi Evropskega nadzornega organa (Evropski organ za vrednostne papirje in trge) [2] (ESMA), ter zaprosila za njegov nasvet glede tehnične ocene pravnega in nadzornega okvira Avstralije za bonitetne agencije.
In its advice delivered on 18 April 2012, ESMA suggested that the Australian legal and supervisory framework in respect of credit rating agencies be considered equivalent to Regulation (EC) No 1060/2009.
ESMA je v svojem priporočilu, ki ga je poslal 18. aprila 2012, predlagal, da se avstralski pravni in nadzorni okvir za bonitetne agencije šteje za enakovrednega Uredbi (ES) št. 1060/2009.
Pursuant to the second subparagraph of Article 5(6) of Regulation (EC) No 1060/2009, the fulfilment of three conditions needs to be assessed in order to consider a third country legal and supervisory framework equivalent to Regulation (EC) No 1060/2009.
V skladu z drugim pododstavkom člena 5(6) Uredbe (ES) št. 1060/2009 je treba oceniti izpolnjevanje treh pogojev, da se pravni in nadzorni okvir tretje države lahko obravnava kot ustrezen glede na zahteve Uredbe (ES) št. 1060/2009.
According to the first condition, credit rating agencies in the third country must be subject to authorisation or registration and subject to effective supervision and enforcement on an ongoing basis.
V skladu s prvim pogojem morajo imeti bonitetne agencije v tretji državi dovoljenje oziroma biti registrirane ter morajo biti predmet stalnega učinkovitega nadzora in izvrševanja.
According to this regulatory framework, credit rating agencies have to be registered and are supervised on an ongoing basis by the Australian Securities and Investments Commission (ASIC).
V skladu s tem regulativnim okvirom morajo biti bonitetne agencije registrirane in pod stalnim nadzorom Avstralske komisije za vrednostne papirje in naložbe (ASIC).
The Australian legal and supervisory framework endows ASIC with sufficient powers to enable effective supervision and enforcement of credit rating agencies, including the power to sanction CRAs in breach of the applicable rules: ASIC can be warranted to seize books not produced by CRAs.
Avstralski pravni in nadzorni okvir podeljuje ASIC zadostna pooblastila, da lahko učinkovito nadzoruje in izvršuje bonitetne agencije, vključno s pooblastilom za sankcioniranje bonitetnih agencij, ki kršijo veljavne predpise: ASIC lahko zaseže dokumente, ki jih niso pripravile bonitetne agencije.
On the basis of a search warrant granted by the competent judicial authority, ASIC has the power to search the premises of CRAs.
Na podlagi naloga za preiskavo, ki ga odobri pooblaščen sodni organ, lahko ASIC preišče prostore bonitetnih agencij.
In addition, ASIC is empowered by the Corporations Act to apply to a federal court for orders to cancel the licence of a credit rating agency.
Poleg tega zakon o gospodarskih družbah pooblašča ASIC, da lahko zvezno sodišče zaprosi za nalog za preklic dovoljenja bonitetni agenciji.
Following such cancellation of a licence, ASIC can apply to a court for orders to permanently prohibit the CRA from issuing credit ratings in Australia.
Po takšnem preklicu dovoljenja lahko ASIC zaprosi sodišče za nalog za stalno prepoved izdaje bonitetnih ocen v Avstraliji za bonitetno agencijo.
Under the Corporations Act, ASIC may also apply for orders to stop unlawful behaviour by a CRA or impose fines where it has contravened any of its obligations under the relevant financial services legislation.
V skladu z zakonom o gospodarskih družbah lahko ASIC tudi zaprosi za nalog za prekinitev protipravnega ravnanja bonitetne agencije ali za uvedbo denarnih kazni, če agencija krši katero koli izmed obveznosti iz zadevne zakonodaje o finančnih storitvah.
The cooperation agreement concluded between ESMA and ASIC provides for information exchange with regard to enforcement and supervisory measures taken against cross border CRAs.
Sporazum o sodelovanju, sklenjen med ESMA in ASIC, določa izmenjavo informacij v zvezi z ukrepi izvrševanja in nadzora, sprejetimi proti čezmejnim bonitetnim agencijam.
According to the second condition, credit rating agencies in the third country must be subject to legally binding rules which are equivalent to those set out in Articles 6 to 12 and Annex I to Regulation (EC) No 1060/2009.
Glede na drugi pogoj morajo bonitetne agencije v tretji državi upoštevati pravno zavezujoča pravila, enaka tistim iz členov 6 do 12 in Priloge I Uredbe (ES) št. 1060/2009.
The Australian legal and supervisory framework meets the objectives of the EU regulatory framework for credit rating agencies in relation to conflicts-of-interest management.
Avstralski pravni in nadzorni okvir izpolnjuje cilje regulativnega okvira EU za bonitetne agencije glede upravljanja navzkrižij interesov.
Conflicts-of-interest management is required by the Australian legislation (ASIC Act) including the obligation to manage conflicts of interest and organisational requirements, notably with regard to outsourcing, record keeping and confidentiality.
Avstralska zakonodaja (zakon o ASIC) zahteva upravljanje navzkrižij interesov, ki vključuje obveznost za upravljanje navzkrižij interesov in organizacijske zahteve, zlasti v zvezi z zunanjim izvajanjem, evidentiranjem in zaupnostjo.
With regard to corporate governance, the ASIC’s licence conditions require a CRA to be organised in a manner that ensures its business interest does not impair the independence and accuracy of its credit rating activities.
V zvezi z vodenjem podjetja pogoji iz licence ASIC zahtevajo, da je bonitetna agencija organizirana na način, ki zagotavlja, da njeni poslovni interesi ne ovirajo neodvisnosti in pravilnosti dejavnosti bonitetnega ocenjevanja.
The Australian framework also requires CRAs to establish a rigorous review function for rating methodologies and contains a wide range of disclosure requirements with regard to credit ratings and rating activities.
Avstralski okvir zahteva tudi, da bonitetne agencije uvedejo strogo pregledovanje ocenjevalnih metod, ter vsebuje številne zahteve o nerazkritju v zvezi z bonitetnim ocenjevanjem in dejavnostmi ocenjevanja.
Therefore, the Australian legal and supervisory framework meets the objectives of Regulation (EC) No 1060/2009 in respect of the management of conflicts of interest, the organisational processes and procedures that a credit rating agency needs to have in place, the quality of ratings and of rating methodologies, the disclosure of credit ratings and the general and periodic disclosure of credit rating activities.
Zato avstralski pravni in nadzorni okvir izpolnjuje cilje Uredbe (ES) št. 1060/2009 v zvezi z upravljanjem nasprotij interesov, organizacijskimi procesi in postopki, s katerimi mora bonitetna agencija razpolagati, kakovostjo ocen in metodologijo ocenjevanja, razkritjem bonitetnih ocen ter splošnimi in rednimi razkritji dejavnosti bonitetnega ocenjevanja.
It thus provides for equivalent protection in terms of integrity, transparency, good governance of credit rating agencies and reliability of the credit rating activities.
Zato zagotavlja ustrezno zaščito v smislu integritete, preglednosti, dobrega upravljanja bonitetnih agencij in zanesljivosti dejavnosti bonitetnega ocenjevanja.
According to the third condition, the regulatory regime in the third country must prevent interference by the supervisory authorities and other public authorities of that third country with the content of credit ratings and methodologies.
Glede na tretji pogoj mora regulativna ureditev v tej tretji državi preprečiti poseganje nadzornih organov in drugih javnih organov te tretje države v vsebino bonitetnih ocen in metodologije.
Any such interference with credit ratings and rating methodologies would be contrary to the objectives of Chapter 7 of the Australian Corporations Act of 2001 and ASIC’s objectives.
Vsako tovrstno poseganje v bonitetno ocenjevanje in metodologije ocenjevanja bi bilo v nasprotju s poglavjem 7 avstralskega zakona o gospodarskih družbah iz leta 2001 ter s cilji ASIC.
Neither ASIC nor any other public authority is empowered to interfere with the content of credit ratings or credit rating methodologies.
Niti ASIC niti noben drugi javni organ ni pooblaščen za poseganje v vsebino bonitetnih ocen ali metodologije bonitetnega ocenjevanja.
In view of the factors examined, the conditions laid down in the second subparagraph of Article 5(6) of Regulation (EC) No 1060/2009 can be considered to be met by the Australian legal and supervisory framework for credit rating agencies.
Glede na preučene dejavnike se lahko šteje, da avstralski pravni in nadzorni okvir za bonitetne agencije izpolnjuje pogoje iz drugega pododstavka člena 5(6) Uredbe (ES) št. 1060/2009.
Therefore, the Australian 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 avstralski pravni in nadzorni okvir za bonitetne agencije šteti za enakovrednega pravnemu in nadzornemu okviru, ki je vzpostavljen z Uredbo (ES) št. 1060/2009.
The Commission, in cooperation with ESMA, will continue monitoring the evolution of the Australian legal and supervisory framework for credit rating agencies and the fulfilment of the conditions on the basis of which this decision has been taken.
Komisija bo v sodelovanju z ESMA še naprej spremljala razvoj avstralskega pravnega in nadzornega okvira za bonitetne agencije ter izpolnjevanje pogojev, na podlagi katerih je bil sklep sprejet.
The measures provided for in this Decision are in accordance with the opinion of the European Securities Committee,
Ukrepi iz tega sklepa so v skladu z mnenjem Evropskega odbora za vrednostne papirje –
For the purposes of Article 5 of Regulation (EC) No 1060/2009, the Australian 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 avstralski pravni in nadzorni okvir za bonitetne agencije šteje za enakovrednega zahtevam Uredbe (ES) št. 1060/2009.
Done at Brussels, 5 October 2012.
V Bruslju, 5. oktobra 2012
The Australian legal and regulatory framework for credit rating agencies was introduced on 1 January 2010.
Avstralski pravni in regulativni okvir za bonitetne agencije je začel veljati 1. januarja 2010.
All relevant laws and regulations, namely the Corporations Act (2001) and the Australian Securities and Investments Commission (ASIC) Act (2001), have entered into force.
Vsi zadevni zakoni in drugi predpisi, in sicer zakon o gospodarskih družbah (2001) ter zakon o Avstralski komisiji za vrednostne papirje in naložbe (ASIC) (2001), so začeli veljati.
on the recognition of the legal and supervisory framework of the United States of America as equivalent to the requirements of Regulation (EC) No 1060/2009 of the European Parliament and of the Council on credit rating agencies
o priznavanju pravnega in nadzornega okvira Združenih držav Amerike za enakovrednega zahtevam Uredbe (ES) št. 1060/2009 Evropskega parlamenta in Sveta o bonitetnih agencijah
On 12 June 2009 the Commission granted a mandate to the Committee of European Securities Regulators (CESR), whose tasks have been assumed by the European Securities and Markets Authority established on 1 January 2011 pursuant to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority) [2] (ESMA), requesting their technical advice with regard to the technical assessment of the legal and supervisory framework of the USA in respect of credit rating agencies.
Komisija je 12. junija 2009 podelila mandat Odboru evropskih zakonodajalcev za vrednostne papirje (CESR), katerega naloge opravlja Evropski organ za vrednostne papirje in trge (ESMA), ustanovljen 1. januarja 2011 na podlagi Uredbe (EU) št. 1095/2010 Evropskega parlamenta in Sveta z dne 24. novembra 2010 o ustanovitvi Evropskega nadzornega organa (Evropski organ za vrednostne papirje in trge) [2], ter zaprosila za njegov tehnični nasvet glede tehnične ocene pravnega in nadzornega okvira ZDA za bonitetne agencije.
In its first advice, delivered on 21 May 2010, the CESR highlighted two areas (regarding the quality of methodologies and ratings, and with respect to the disclosure of ratings) where significant differences between the United States (US) and the Union frameworks persisted.
V prvem nasvetu z dne 21. maja 2010 je CESR poudaril dve področji (v zvezi s kakovostjo metodologij in ocen ter v zvezi z razkritjem ocen), na katerih še vedno obstajajo precejšnje razlike med okviroma Združenih držav Amerike (ZDA) in Unije.
Subsequently, following the entry into force of the Dodd-Frank Wall Street Reform and Consumer Protection Act on 21 July 2010, ESMA has updated its technical advice to the Commission indicating that the US legal and supervisory framework in respect of credit rating agencies could now be considered equivalent to Regulation (EC) No 1060/2009.
Posledično in po začetku veljavnosti Zakona o Dodd-Frankovi reformi Wall Streeta in varstvu potrošnikov z dne 21. julija 2010 je ESMA dopolnil svoj tehnični nasvet Komisiji z navedbo, da se pravni in nadzorni okvir ZDA za bonitetne agencije lahko šteje za ustreznega glede na Uredbo (ES) št. 1060/2009.