natgillin/translations-raw huggingface dataset:
In the case of non-payment, underpayment or payment in excess made by non-established taxable persons and with regard to interest, penalties and other incidental charges, it is important to specify the respective obligations of the Member State of identification and the Member States of consumption so as to facilitate the collection of VAT and to ensure that the right amount is paid in respect of the services supplied under the special schemes.
V primeru davčnega zavezanca, ki nima sedeža in ne izvrši plačila oziroma plača prenizek ali previsok znesek, ter v zvezi z obrestmi, kaznimi in drugimi dodatnimi dajatvami je pomembno določiti obveznosti države članice identifikacije oziroma držav članic potrošnje, da se olajša izterjava DDV in zagotovi, da se za storitve, opravljene v okviru posebnih ureditev, plača pravi znesek.
The records kept by non-established taxable persons need to be sufficiently detailed to enable the tax authorities of Member States of consumption to verify that the VAT return is correct.
Evidence, ki jih vodijo davčni zavezanci, ki nimajo sedeža, morajo biti dovolj natančne, da lahko davčni organi držav članic potrošnje preverijo, ali je obračun DDV pravilen.
What information is, as a minimum, required to be kept in such records should therefore be specified.
Določiti bi bilo treba, najmanj katere informacije morajo vsebovati te evidence.
To facilitate the implementation of the special schemes and with a view to enabling services supplied as of 1 January 2015 to be covered by those schemes, it should be possible for non-established taxable persons to submit their registration details to the Member State which is designated by them as Member State of identification as from 1 October 2014.
Da bi zagotovili lažje izvajanje posebnih ureditev in omogočili, da se za storitve, opravljene od 1. januarja 2015 naprej, uporabljajo te ureditve, bi morali imeti davčni zavezanci, ki nimajo sedeža, možnost, da državi članici, ki jo določijo kot državo članico identifikacije, svoje podatke o registraciji predložijo že od 1. oktobra 2014.
Council Implementing Regulation (EU) No 282/2011 [2] should therefore be amended accordingly,
Izvedbeno uredbo (EU) št. 282/2011 [2] bi bilo zato treba ustrezno spremeniti –
In Implementing Regulation (EU) No 282/2011, Section 2 of Chapter XI is replaced by the following:
V Izvedbeni uredbi (EU) št. 282/2011 se oddelek 2 poglavja XI nadomesti z naslednjim:
Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)
Posebne ureditve za davčne zavezance, ki nimajo sedeža in opravljajo telekomunikacijske storitve, storitve oddajanja ali elektronske storitve za osebe, ki niso davčni zavezanci (členi 358 do 369k Direktive 2006/112/ES)
For the purposes of this Section, the following definitions shall apply:
V tem oddelku se uporabljajo naslednje opredelitve pojmov:
“non-Union scheme” means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚ureditev ne-Unije‘ pomeni posebno ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronske storitve iz oddelka 2 poglavja 6 naslova XII Direktive 2006/112/ES, ki jih opravljajo davčni zavezanci, ki nimajo sedeža v Skupnosti;
“Union scheme” means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons established within the Community but not established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚ureditev Unije‘ pomeni posebno ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronske storitve iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES, ki jih opravljajo davčni zavezanci, ki imajo sedež v Skupnosti, vendar nimajo sedeža v državi članici potrošnje;
“special scheme” means the “non-Union scheme” and/or the “Union scheme” as the context requires;
‚posebna ureditev‘ pomeni ‚ureditev ne-Unije‘ in/ali ‚ureditev Unije‘, odvisno od vsebine;
“taxable person” means a taxable person not established within the Community as defined in point (1) of Article 358a of Directive 2006/112/EC, or a taxable person not established in the Member State of consumption, as defined in point (1) of the first paragraph of Article 369a of that Directive.
‚davčni zavezanec‘ pomeni davčnega zavezanca, ki nima sedeža v Skupnosti, kakor je opredeljen v točki 1 člena 358a Direktive 2006/112/ES, ali davčnega zavezanca, ki nima sedeža v državi članici potrošnje, kakor je opredeljen v točki 1 prvega odstavka člena 369a navedene direktive.
Application of the Union scheme
Uporaba ureditve Unije
Where a taxable person using the Union scheme has established his business within the Community, the Member State in which his place of business is established shall be the Member State of identification.
Če ima davčni zavezanec, ki uporablja ureditev Unije, sedež svoje dejavnosti v Skupnosti, je država članica identifikacije država članica, v kateri ima sedež dejavnosti.
Where a taxable person using the Union scheme has established his business outside the Community, but has more than one fixed establishment in the Community, he may choose any Member State in which he has a fixed establishment as the Member State of identification, in accordance with the second paragraph of Article 369a of Directive 2006/112/EC.
Če ima davčni zavezanec, ki uporablja ureditev Unije, sedež svoje dejavnosti zunaj Skupnosti, vendar ima v Skupnosti več kot eno stalno poslovno enoto, lahko za državo članico identifikacije v skladu z drugim odstavkom člena 369a Direktive 2006/112/ES izbere katero koli državo članico, v kateri ima stalno poslovno enoto.
Scope of the Union scheme
Področje uporabe ureditve Unije
The Union scheme shall not apply to telecommunications, broadcasting or electronic services supplied in a Member State where the taxable person has established his business or has a fixed establishment.
Ureditev Unije se ne uporablja za telekomunikacijske storitve, storitve oddajanja in elektronske storitve, ki se opravljajo v državi članici, v kateri ima davčni zavezanec sedež svoje dejavnosti ali stalno poslovno enoto.
The supplies of those services shall be declared to the competent tax authorities of that Member State in the VAT return as provided for under Article 250 of Directive 2006/112/EC.
Opravljanje teh storitev se prijavi pristojnim davčnim organom navedene države članice v obračunu DDV, kakor je določen v členu 250 Direktive 2006/112/ES.
When a taxable person informs the Member State of identification that he intends to make use of one of the special schemes, that special scheme shall apply as from the first day of the following calendar quarter.
Če davčni zavezanec državi članici identifikacije sporoči, da namerava uporabljati eno od posebnih ureditev, se ta posebna ureditev uporablja od prvega dne naslednjega koledarskega četrtletja.
However, where the first supply of services to be covered by that special scheme takes place before the date referred to in the first paragraph, the special scheme shall apply as from the date of that first supply, provided the taxable person informs the Member State of identification of the commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.
Če pa se storitve, ki jih pokriva ta posebna ureditev, prvič opravijo pred datumom iz prvega odstavka, se posebna ureditev uporablja od datuma, ko so bile prvič opravljene, če davčni zavezanec državi članici identifikacije podatke o pričetku dejavnosti iz te ureditve sporoči najpozneje deseti dan meseca, ki sledi prvič opravljeni storitvi.
The Member State of identification shall identify the taxable person using the Union scheme by means of his VAT identification number as referred to in Articles 214 and 215 of Directive 2006/112/EC.
Država članica identifikacije davčnega zavezanca, ki uporablja ureditev Unije, identificira prek njegove identifikacijske številke za DDV, kot je navedeno v členih 214 in 215 Direktive 2006/112/ES.
Where a taxable person using the Union scheme ceases to meet the conditions of the definition laid down in point (2) of the first paragraph of Article 369a of Directive 2006/112/EC, the Member State in which he has been identified shall cease to be the Member State of identification.
Če davčni zavezanec, ki uporablja ureditev Unije, ne izpolnjuje več pogojev iz opredelitve, določene v točki 2 prvega odstavka člena 369a Direktive 2006/112/ES, država članica, v kateri je bil identificiran, preneha biti država članica identifikacije.
Where that taxable person still fulfils the conditions for using that special scheme, he shall, to continue using that scheme, indicate as the new Member State of identification the Member State in which he has established his business or, if he has not established his business in the Community, a Member State where he has a fixed establishment.
Če davčni zavezanec še vedno izpolnjuje pogoje za uporabo te posebne ureditve, za to, da še naprej uporablja navedeno ureditev, kot novo državo članico identifikacije navede drugo državo članico, v kateri ima sedež svoje dejavnosti, če sedež njegove dejavnosti ni v Skupnosti, pa državo članico, v kateri ima stalno poslovno enoto.
Where the Member State of identification changes in accordance with paragraph 1, that change shall apply as from the date on which the taxable person ceases to have a business establishment or a fixed establishment in the Member State previously indicated as the Member State of identification.
Če se država članica identifikacije spremeni v skladu z odstavkom 1, se sprememba uporablja od datuma, ko davčni zavezanec nima več sedeža dejavnosti ali stalne poslovne enote v državi članici, ki jo je prej navedel kot državo članico identifikacije.
A taxable person using a special scheme may cease using that special scheme regardless of whether he continues to supply services which can be eligible for that special scheme.
Davčni zavezanec, ki uporablja posebno ureditev, lahko to posebno ureditev preneha uporabljati, ne glede na to, ali še vedno opravlja storitve, ki jih pokriva ta posebna ureditev.
The taxable person shall inform the Member State of identification at least 15 days before the end of the calendar quarter prior to that in which he intends to cease using the scheme.
Davčni zavezanec obvesti državo članico identifikacije najpozneje 15 dni pred koncem koledarskega četrtletja, ki je pred tistim, od katerega namerava prenehati uporabljati ureditev.
Cessation shall be effective as of the first day of the next calendar quarter.
Prenehanje začne veljati prvi dan naslednjega koledarskega četrtletja.
VAT obligations relating to supplies of telecommunications, broadcasting or electronic services arising after the date on which the cessation became effective shall be discharged directly with the tax authorities of the Member State of consumption concerned.
Obveznosti DDV, ki se nanašajo na opravljene telekomunikacijske storitve, storitve oddajanja ali elektronske storitve, nastale po datumu, ko je prenehanje začelo veljati, se poravnajo neposredno pri davčnih organih zadevne države članice potrošnje.
Where a taxable person ceases using a special scheme in accordance with the first paragraph, he shall be excluded from using that scheme in any Member State for two calendar quarters from the date of cessation.
Če davčni zavezanec preneha uporabljati posebno ureditev v skladu s prvim odstavkom, se za dve koledarski četrtletji od datuma prenehanja izključi iz uporabe navedene ureditve v kateri koli državi članici.
A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:
Davčni zavezanec državo članico identifikacije po elektronski poti obvesti najpozneje deseti dan meseca, ki sledi prenehanju ali spremembi:
the cessation of his activities covered by a special scheme,
o prenehanju opravljanja dejavnosti, ki so zajete v posebni ureditvi,
any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme, and
če dejavnosti, ki so zajete v posebni ureditvi, tako spremeni, da ne izpolnjuje več pogojev za uporabo te posebne ureditve, in
any changes to the information previously provided to the Member State of identification.
o morebitnih spremembah v zvezi z že posredovanimi podatki državi članici identifikacije.
Where the Member State of identification changes in accordance with Article 57f, the taxable person shall inform both relevant Member States of the change no later than the tenth day of the month following the change of establishment.
Če se država članica identifikacije spremeni v skladu s členom 57f, davčni zavezanec najpozneje deseti dan meseca, ki sledi spremembi sedeža dejavnosti, o spremembi obvesti obe zadevni državi članici.
He shall communicate to the new Member State of identification the registration details required when a taxable person makes use of a special scheme for the first time.
Novi državi članici identifikacije sporoči podatke o registraciji, ki se zahtevajo, ko davčni zavezanec prvič uporabi posebno ureditev.
Where at least one of the criteria for exclusion laid down in Article 363 or Article 369e of Directive 2006/112/EC applies to a taxable person using one of the special schemes, the Member State of identification shall exclude that taxable person from that scheme.
Če se vsaj eno od meril za izključitev, določenih v členu 363 ali 369e Direktive 2006/112/ES, uporablja za davčnega zavezanca, ki uporablja posebne ureditve, država članica identifikacije tega davčnega zavezanca izključi iz zadevne ureditve.
Only the Member State of identification can exclude a taxable person from using one of the special schemes.
Samo država članica identifikacije lahko davčnega zavezanca izključi iz uporabe ene od posebnih ureditev.
The Member State of identification shall base its decision on exclusion on any information available, including information provided by any other Member State.
Država članica identifikacije pri odločitvi o izključitvi upošteva vse informacije, ki jih ima na voljo, vključno z informacijami, ki jih posredujejo druge države članice.
The exclusion shall be effective as from the first day of the calendar quarter following the day on which the decision on exclusion is sent by electronic means to the taxable person.
Izključitev prične veljati s prvim dnem koledarskega četrtletja po dnevu, na katerega je bila odločitev o izključitvi poslana davčnemu zavezancu po elektronski poti.
However where the exclusion is due to a change of place of business or fixed establishment, the exclusion shall be effective as from the date of that change.
Če pa je izključitev posledica spremembe sedeža dejavnosti ali stalne poslovne enote, prične veljati z dnem te spremembe.
A taxable person using a special scheme who has, for a period of eight consecutive calendar quarters, made no supplies of services covered by that scheme in any Member State of consumption, shall be assumed to have ceased his taxable activities within the meaning of point (b) of Article 363 or point (b) of Article 369e of Directive 2006/112/EC respectively.
Davčni zavezanec, ki uporablja posebno ureditev in ki v obdobju osmih zaporednih koledarskih četrtletij v nobeni državi članici potrošnje ne opravi nobene storitve, zajete v navedeni ureditvi, se šteje, da so se njegove obdavčljive dejavnosti končale v smislu točke (b) člena 363 ali točke (b) člena 369e Direktive 2006/112/ES.
This cessation shall not preclude him from using a special scheme if he recommences his activities covered by either scheme.
To prenehanje mu ne preprečuje, da uporablja posebno ureditev, če ponovno prične s svojimi dejavnostmi, pokritimi s katero koli ureditvijo.
Where a taxable person is excluded from one of the special schemes for persistent failure to comply with the rules relating to that scheme, that taxable person shall remain excluded from using either scheme in any Member State for eight calendar quarters following the calendar quarter during which the taxable person was excluded.
Če je davčni zavezanec izključen iz ene od posebnih ureditev, ker nenehno krši pravila te ureditve, davčni zavezanec ostane izključen iz uporabe katere koli posebne ureditve v vseh državah članicah osem koledarskih četrtletij po koledarskem četrtletju, v katerem je bil izključen.
A taxable person shall be regarded as having persistently failed to comply with the rules relating to one of the special schemes, within the meaning of point (d) of Article 363 or point (d) of Article 369e of Directive 2006/112/EC, in at least the following cases:
Šteje se, da davčni zavezanec nenehno krši pravila v zvezi s katero koli posebno ureditvijo v smislu točke (d) člena 363 ali točke (d) člena 369e Direktive 2006/112/ES vsaj v naslednjih primerih, če:
where reminders pursuant to Article 60a have been issued to him by the Member State of identification, for three immediately preceding calendar quarters and the VAT return has not been submitted for each and every one of these calendar quarters within 10 days after the reminder has been sent;
mu je država članica identifikacije za tri neposredno predhodna koledarska četrtletja izdala opomine v skladu s členom 60a ter obračun DDV za vsako od teh koledarskih četrtletij ni bil predložen v desetih dneh po tem, ko je bil opomin poslan;
where reminders pursuant to Article 63a have been issued to him by the Member State of identification, for three immediately preceding calendar quarters and the full amount of VAT declared has not been paid by him for each and every one of these calendar quarters within 10 days after the reminder has been sent, except where the remaining unpaid amount is less than EUR 100 for each calendar quarter;
mu je država članica identifikacije za tri neposredno predhodna koledarska četrtletja izdala opomine v skladu s členom 63a ter ni plačal celotnega zneska prijavljenega DDV za vsako od teh koledarskih četrtletij v desetih dneh po tem, ko je bil opomin poslan, razen če preostali neplačani znesek znaša manj kot 100 EUR za vsako koledarsko četrtletje;
where following a request from the Member State of identification or the Member State of consumption and one month after a subsequent reminder by the Member State of identification, he has failed to make electronically available the records referred to in Articles 369 and 369k of Directive 2006/112/EC.
po zahtevku države članice identifikacije ali države članice potrošnje in en mesec po naknadnem opominu s strani države članice identifikacije ni dal na voljo v elektronski obliki evidenc iz členov 369 in 369k Direktive 2006/112/ES.
Article 58c
Člen 58c
A taxable person who has been excluded from one of the special schemes shall discharge all VAT obligations relating to supplies of telecommunications, broadcasting or electronic services arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption concerned.
Davčni zavezanec, ki je bil izključen iz ene od posebnih ureditev, poravna neposredno pri davčnih organih zadevne države članice potrošnje vse obveznosti DDV, povezane z opravljenimi telekomunikacijskimi storitvami, storitvami oddajanja ali elektronskimi storitvami, ki so nastale po datumu, ko je izključitev začela veljati.
VAT return
Obračun DDV
Any return period within the meaning of Article 364 or Article 369f of Directive 2006/112/EC shall be a separate return period.
Vsako obračunsko obdobje v smislu člena 364 ali člena 369f Direktive 2006/112/ES je ločeno obračunsko obdobje.
Where, in accordance with the second paragraph of Article 57d, a special scheme applies from the date of the first supply, the taxable person shall submit a separate VAT return for the calendar quarter during which the first supply took place.
Če se v skladu z drugim odstavkom člena 57d posebna ureditev uporablja od prve storitve, davčni zavezanec predloži ločen obračun DDV za koledarsko četrtletje, v katerem je bila opravljena prva storitev.
Where a taxable person has been registered under each of the special schemes during a return period, he shall submit VAT returns and make the corresponding payments to the Member State of identification for each scheme in respect of the supplies made and the periods covered by that scheme.
Če je davčni zavezanec v obračunskem obdobju registriran na podlagi vsake od posebnih ureditev, predloži obračun DDV in opravi ustrezna plačila državam članicam identifikacije za vsako ureditev v zvezi s storitvami, opravljenimi v zadevnih obdobjih, ki jih pokriva navedena ureditev.
Where the Member State of identification changes in accordance with Article 57f after the first day of the calendar quarter in question, the taxable person shall submit VAT returns and make corresponding payments to both the former and the new Member State of identification covering the supplies made during the respective periods in which the Member States have been Member State of identification.
Če se država članica identifikacije v skladu s členom 57f spremeni po prvem dnevu zadevnega koledarskega četrtletja, davčni zavezanec prejšnji in novi državi članici identifikacije predloži obračun DDV in ustrezna plačila za storitve, opravljene v vsakem od obdobij, ko sta bili državi članici državi članici identifikacije.
Where a taxable person using a special scheme has supplied no services in any Member State of consumption under that special scheme during a return period, he shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).
Če davčni zavezanec, ki uporablja posebno ureditev, v obračunskem obdobju v nobeni državi članici potrošnje ne opravi storitev po posebni ureditvi, predloži obračun DDV, v katerem navede, da v zadevnem obdobju ni opravljal storitev (nični obračun DDV).
Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit.
Zneski v obračunih DDV, predloženih po posebnih ureditvah, se ne zaokrožujejo navzgor ali navzdol k najbližji celi denarni enoti.
The exact amount of VAT shall be reported and remitted.
Prijavi in nakaže se natančen znesek DDV.
The Member State of identification shall remind, by electronic means, taxable persons who have failed to submit a VAT return under Article 364 or Article 369f of Directive 2006/112/EC, of their obligation to submit such a return.
Če obračun DDV ni predložen v skladu s členom 364 ali členom 369f Direktive 2006/112/ES, država članica identifikacije davčnega zavezanca po elektronski poti opomni o obveznosti predložitve takega obračuna.
The Member State of identification shall issue the reminder on the tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued.
Država članica identifikacije opomin izda deseti dan po tem, ko bi obračun moral biti predložen, ter po elektronski poti obvesti druge države članice, da je bil opomin izdan.
Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned.
Za vse naknadne opomine in ukrepe, sprejete za odmero in izterjavo DDV, je odgovorna zadevna država članica potrošnje.
Notwithstanding any reminders issued, and any steps taken, by a Member State of consumption, the taxable person shall submit the VAT return to the Member State of identification.
Ne glede na katere koli izdane opomine ter sprejete ukrepe s strani države članice potrošnje, davčni zavezanec obračun DDV predloži državi članici identifikacije.
Changes to the figures contained in a VAT return shall, after its submission, be made only by means of amendments to that return and not by adjustments to a subsequent return.
Spremembe zneskov v obračunu DDV se po njegovi predložitvi opravijo le v obliki spremembe in dopolnitve tega obračuna in ne v obliki prilagoditev enega od pozneje predloženih obračunov.