natgillin/translations-raw huggingface dataset:
The Commission shall adopt an implementing act establishing a standardised form for the submission of the notification for the QRM special measure referred to in paragraph 2 and of the information referred to in the first subparagraph of paragraph 2.
Komisija sprejme izvedbeni akt o vzpostavitvi standardiziranega obrazca za predložitev uradnega obvestila o posebnem ukrepu mehanizma za hiter odziv iz odstavka 2 in informacij iz prvega pododstavka odstavka 2.
That implementing act shall be adopted in accordance with the examination procedure referred to in paragraph 5.
Ta izvedbeni akt se sprejme v skladu s postopkom pregleda iz odstavka 5.
Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council shall apply and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010.
Pri sklicevanju na ta odstavek se uporablja člen 5 Uredbe (EU) št. 182/2011 Evropskega parlamenta in Sveta, odbor pa je za ta namen odbor, ustanovljen s členom 58 Uredbe Sveta (EU) št. 904/2010.
in Article 395, the following paragraph is added:
v členu 395 se vstavi naslednji odstavek:
In cases of imperative urgency as set out in Article 199b(1), the procedure laid down in paragraphs 2 and 3 shall be completed within six months of receipt of the application by the Commission.".
V izjemno nujnih primerih iz člena 199b(1) se postopek iz odstavkov 2 in 3 zaključi v šestih mesecih po tem, ko Komisija prejme vlogo.".
Before 1 January 2018, the Commission shall present to the European Parliament and to the Council an overall assessment report on the impact of the QRM provided for in point (1) of Article 1.
Komisija do 1. januarja 2018 Evropskemu parlamentu in Svetu predloži splošno ocenjevalno poročilo o učinku mehanizma za hiter odziv iz točke (1) člena 1.
Opinion of 7 February 2013 (not yet published in the Official Journal).
Stališče Evropskega parlamenta z dne 7. februarja 2013 (še ni objavljeno v Uradnem listu).
OJ C 11, 15.1.2013, p. 31.
UL C 11, 15.1.2013, str. 31.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value addend tax (OJ L 347, 11.12.2006, p. 1).
Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost (UL L 347, 11.12.2006, str. 1).
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).";
Uredba Sveta (EU) št. 904/2010 z dne 7. oktobra 2010 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost (UL L 268, 12.10.2010, str. 1).";
Council Directive 2013/43/EU
Direktiva Sveta 2013/43/EU
amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud
o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za dobavo določenega blaga in storitev, dovzetnih za goljufije
Council Directive 2006/112/EC [3] specifies that value added tax (VAT) shall be payable by any taxable person carrying out transactions involving the taxable supply of goods or services.
Direktiva Sveta 2006/112/ES [3] določa, da je davek na dodano vrednost (DDV) dolžan plačati vsak davčni zavezanec, ki opravlja transakcije, ki vključujejo obdavčljive dobave blaga ali storitev.
For cross-border transactions and for certain domestic high risk sectors, however, it provides for a shift of the obligation to pay VAT to the person to whom the supply is made (the reverse charge mechanism).
Za čezmejne transakcije in za nekatere močno tvegane domače sektorje pa je določen prenos obveznosti plačila DDV na prejemnika blaga ali storitev (mehanizem obrnjene davčne obveznosti).
Given the seriousness of VAT fraud, Member States should be allowed to apply, on a temporary basis, a mechanism whereby the obligation to pay VAT with regard to supplies of certain categories of goods and services shifts onto the person to whom the taxable supply of goods or services is made, including where those categories are neither listed in Article 199 of Directive 2006/112/EC nor subject to specific derogations granted to Member States.
Glede na resnost goljufij v zvezi z DDV, bi bilo treba državam članicam omogočiti začasno uporabo mehanizma, s katerim bi za dobavo nekaterih kategorij blaga in storitev obveznost plačila DDV prenesle na prejemnika obdavčljivega blaga ali storitev, tudi kadar te kategorije niso navedene ne v členu 199 Direktive 2006/112/ES niti zanje ne veljajo posebna odstopanja, odobrena državam članicam.
To that end, the Commission came forward with a proposal in 2009, listing a number of goods and services to which, for a limited period, the reverse charge mechanism could be applied.
Komisija je zato leta 2009 oblikovala predlog, v katerem je navedla blago in storitve, za katere bi bilo mogoče v omejenem obdobju uporabiti mehanizem obrnjene davčne obveznosti.
The Council opted for splitting the proposal and adopted Council Directive 2010/23/EU [4], which was however limited to greenhouse gas emission allowances only, given that the fraud situation in that sector required an immediate reaction.
Svet se je odločil razdeliti predlog in je sprejel Direktivo Sveta 2010/23/EU [4], ki pa je bila omejena samo na pravice do emisije toplogrednih plinov, saj je bilo treba zaradi goljufij v tem sektorju nemudoma ukrepati.
At the same time, the Council took the political commitment to continue negotations on the remaining part of the Commission proposal.
Hkrati je sprejel politično zavezo, da bo nadaljeval pogajanja o preostalem delu predloga Komisije.
Since then, fraud has occurred in other sectors and, therefore, new goods and services should be added to the remaining part of the Commission proposal as regards the pre-defined list of goods and services to which the reverse charge could apply.
Medtem je prišlo do goljufij tudi v drugih sektorjih, zato bi bilo treba preostalemu delu predloga Komisije glede vnaprej določenega seznama blaga in storitev, za katere bi se lahko uporabila obrnjena davčna obveznost, dodati nove vrste blaga in storitev.
In particular, fraud has occurred in relation to supplies of gas and electricity, telecommunication services, game consoles, tablet PC's and laptops, cereals, industrial crops including oil seeds and sugar beets, and raw and semi-finished metals including precious metals.
Do goljufij je zlasti prišlo pri dobavah plina in električne energije, telekomunikacijskih storitev, igralnih konzol, tabličnih računalnikov in prenosnih računalnikov, žit, industrijskih rastlin, vključno z oljnicami in sladkorno peso, ter neobdelanih in polobdelanih kovin, vključno s plemenitimi kovinami.
The introduction of the reverse charge mechanism targeting those goods and services, which according to recent experience are particularly susceptible to fraud, as opposed to its general application, should not adversely affect the fundamental principles of the VAT system, such as fractionated payments.
Uvedba mehanizma obrnjene davčne obveznosti, ki bi se uporabljal za navedeno blago in storitve, ki so glede na nedavne izkušnje še zlasti dovzetne za goljufije, ne bi pa se uporabljal na splošno, ne bi smela negativno vplivati na temeljna načela sistema DDV, kot so delna plačila DDV.
The pre-defined list, from which Member States may choose, should be restricted to supplies of goods and services which, according to recent experience, are particularly susceptible to fraud.
Vnaprej določen seznam, s katerega bi države članice lahko izbirale, bi moral biti omejen na dobavo blaga in storitev, ki so glede na nedavne izkušnje še zlasti dovzetni za goljufije.
In applying the reverse charge mechanism, Member States have the discretion to lay down the conditions for the application of the mechanism including the setting of thresholds, the categories of suppliers or recipients to whom this mechanism may apply and the partial application of the mechanism within categories.
Države članice lahko pri uporabi mehanizma obrnjene davčne obveznosti določijo pogoje za njegovo uporabo, vključno z določitvijo pragov, kategorij dobaviteljev ali prejemnikov, za katere se ta mehanizem lahko uporablja, in delno uporabo mehanizma v okviru kategorij.
Since a reverse charge mechanism is a temporary measure pending longer term legislative solutions with a view to making the VAT system more resilient to instances of VAT fraud, the reverse charge mechanism set out under Article 199a of Directive 2006/112/EC ought to apply only for a limited period of time.
Ker je mehanizem obrnjene davčne obveznosti začasen ukrep, ki se uporablja do sprejetja dolgoročnejših zakonodajnih rešitev, s katerimi bi postal sistem DDV odpornejši proti primerom goljufij na področju DDV, bi se moral mehanizem obrnjene davčne obveznosti, vzpostavljen na podlagi člena 199a Direktive 2006/112/ES, uporabljati le za omejeno obdobje.
In order to ensure that the reverse charge mechanism can be applied for a sufficiently long time so as to be effective and to allow for a subsequent evaluation, it is necessary that the current time-limit of 30 June 2015 is extended.
Da bi bilo mogoče mehanizem obrnjene davčne obveznosti uporabljati dovolj dolgo, da bi lahko bil učinkovit in da bi ga bilo mogoče oceniti, je treba podaljšati prvotno določen rok, ki se izteče 30. junija 2015.
In the same way, the date for the evaluation period and the end date for the period, during which a shift in fraudulent activities has to be reported, should be postponed.
Enako bi bilo treba podaljšati tudi obdobje ocenjevanja in preložiti rok, do katerega je treba sporočiti ugotovitve o spremembi goljufivih dejanj.
In order to provide all Member States with the option of applying the reverse charge mechanism as set out above, a specific amendment to Directive 2006/112/EC is necessary.
Da bi lahko vse države članice na opisan način uporabile mehanizem obrnjene davčne obveznosti, je treba Direktivo 2006/112/ES ustrezno spremeniti.
Since the objective of the proposed action, namely to address VAT fraud through temporary measures which derogate from existing Union rules, cannot be sufficiently achieved by the Member States and can therefore, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker cilja predlaganega ukrepa, in sicer da bi proti goljufijam v zvezi z DDV uporabili začasne ukrepe, ki odstopajo od obstoječih predpisov Unije, države članice ne morejo zadovoljivo doseči in se zato lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti, kot je določeno v členu 5 Pogodbe o Evropski uniji.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
Ta direktiva v skladu z načelom sorazmernosti iz istega člena ne presega tistega, kar je potrebno za doseganje navedenega cilja.
Directive 2006/112/EC is amended as follows:
Direktiva 2006/112/ES se spremeni:
In Article 193 the reference to "Articles 194 to 199" is replaced by the reference to "Articles 194 to 199b";
V členu 193 se sklicevanje na "člene 194 do 199" nadomesti s sklicevanjem na "člene 194 do 199b";
Article 199a is amended as follows:
člen 199a se spremeni:
"Member States may, until 31 December 2018 and for a minimum period of two years, provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:";
"Države članice lahko do 31. decembra 2018 za obdobje najmanj dveh let določijo, da je oseba, ki je dolžna plačati DDV, davčni zavezanec, kateremu se opravi katera koli izmed naslednjih dobav:"
"(c) supplies of mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
"(c) dobave mobilnih telefonov, to je naprav, narejenih ali prilagojenih za uporabo v povezavi z licenčnim omrežjem, ki delujejo na posebnih frekvencah, ne glede na to, ali so namenjeni drugi uporabi ali ne;
supplies of integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products;
dobave naprav z integriranimi vezji, kot so mikroprocesorji in centralne procesne enote, v stanju, preden se vstavijo v proizvode za končnega uporabnika;
supplies of gas and electricity to a taxable dealer as defined in Article 38(2);
dobave plina in električne energije davčnemu zavezancu – preprodajalcu, kot je opredeljen v členu 38(2);
supplies of gas and electricity certificates;
dobave certifikatov za plin in elektriko;
supplies of telecommunication services as defined in Article 24(2);
dobave telekomunikacijskih storitev, kot so opredeljene v členu 24(2);
supplies of game consoles, tablet PC's and laptops;
dobave igralnih konzol, tabličnih računalnikov in prenosnih računalnikov;
supplies of cereals and industrial crops including oil seeds and sugar beet, that are not normally used in the unaltered state for final consumption;
dobave žita in industrijskih rastlin, vključno z oljnicami in sladkorno peso, ki se v nespremenjenem stanju običajno ne uporabljajo za končno potrošnjo;
supplies of raw and semi-finished metals, including precious metals, where they are not otherwise covered by point (d) of Article 199(1), the special arrangements for second-hand goods, works of art, collector's items and antiques pursuant to Articles 311 to 343 or the special scheme for investment gold pursuant to Articles 344 to 356.";
dobave neobdelane in polobdelane kovine, vključno s plemenitimi kovinami, če zanje ne veljajo točka (d) člena 199(1), posebni dogovori za rabljeno blago, umetniška dela, zbirateljske predmete in starine v skladu s členi 311 do 343 ali posebna ureditev za investicijsko zlato v skladu s členi 344 do 356.";
Member States may lay down the conditions for the application of the mechanism provided for in paragraph 1.
Države članice lahko določijo pogoje za uporabo mehanizma iz odstavka 1.
The application of the mechanism provided for in paragraph 1 to the supply of any of the goods or services listed in points (c) to (j) of that paragraph is subject to the introduction of appropriate and effective reporting obligations on taxable persons who supply the goods or services to which the mechanism provided for in paragraph 1 applies.";
Mehanizem iz odstavka 1 se za dobavo katerega koli blaga ali storitev iz točk od (c) do (j) tega odstavka uporablja pod pogojem, da se uvedejo ustrezne in učinkovite obveznosti poročanja za davčne zavezance, ki dobavijo blago ali storitve, za katere se uporablja mehanizem iz odstavka 1.";
Member States shall inform the VAT Committee of the application of the mechanism provided for in paragraph 1 on the introduction of any such mechanism and shall provide the following information to the VAT Committee:
Države članice odbor za DDV obvestijo o uporabi mehanizma iz odstavka 1 ob njegovi uvedbi in mu pošljejo naslednje podatke:
the scope of the measure applying the mechanism together with the type and the features of the fraud, and a detailed description of accompanying measures, including any reporting obligations on taxable persons and any control measures;
področje uporabe ukrepa, na podlagi katerega se uporabi mehanizem, skupaj z vrsto in značilnostmi goljufije, ter podroben opis spremljevalnih ukrepov, vključno z morebitnimi obveznostmi poročanja za davčne zavezance in morebitnimi nadzornimi ukrepi;
actions taken to inform the relevant taxable persons of the introduction of the application of the mechanism;
ukrepi, s katerimi se zadevni davčni zavezanci obvestijo o začetku uporabe mehanizma;
evaluation criteria to enable comparison between fraudulent activities in relation to the goods and services listed in paragraph 1 before and after the application of the mechanism, fraudulent activities in relation to other goods and services before and after the application of the mechanism, and any increase in other types of fraudulent activities before and after the application of the mechanism;
merila za ocenjevanje za primerjavo med goljufivimi dejanji v zvezi z blagom in storitvami, navedenimi v odstavku 1, pred uporabo mehanizma in po njej, goljufivimi dejanji v zvezi z drugim blagom in storitvami pred uporabo mehanizma in po njej ter kakršnim koli porastom drugih vrst goljufivih dejanj pred uporabo mehanizma in po njej;
the date of commencement and the period to be covered by the measure applying the mechanism.";
datum začetka uporabe in obdobje, ki ga zajema ukrep, s katerim se uvaja mehanizem.";
in the first subparagraph of paragraph 3, the first sentence is replaced by the following:
v prvem pododstavku odstavka 3 se prvi stavek nadomesti z naslednjim:
"Member States applying the mechanism provided for in paragraph 1 shall, on the basis of the evaluation criteria provided for under point (c) of paragraph 2, submit a report to the Commission no later than 30 June 2017.";
"Države članice, ki uporabljajo mehanizem iz odstavka 1, Komisiji najpozneje 30. junija 2017 pošljejo poročilo, ki temelji na merilih za ocenjevanje iz točke (c) odstavka 2.";
in the second subparagraph of paragraph 3, point (a) is replaced by the following:
v drugem pododstavku odstavka 3 se točka (a) nadomesti z naslednjim:
"(a) the impact on fraudulent activities in relation to supplies of goods or services covered by the measure;";
"(a) učinek na goljufiva dejanja v zvezi z dobavo blaga ali storitev, na katere se nanaša ukrep;";
Each Member State that has detected a shift in trends of fraudulent activities in its territory in relation to the goods or services listed in paragraph 1 from the date of entry into force of this Article with respect to such goods or services, shall submit a report to the Commission in that respect no later than 30 June 2017.
Vsaka država članica, ki zazna spremembe v trendih goljufivih dejanj na svojem ozemlju v zvezi z blagom ali storitvami, navedenimi v odstavku 1 po začetku veljavnosti tega člena za takšno blago ali storitve, Komisiji v zvezi s tem najpozneje 30. junija 2017 predloži poročilo.
Before 1 January 2018, the Commission shall present to the European Parliament and to the Council an overall assessment report on the effects of the mechanism provided for in paragraph 1 on combatting fraud.".
Komisija najpozneje 1. januarja 2018 Evropskemu parlamentu in Svetu predloži poročilo o splošni oceni učinkov mehanizma iz odstavka 1 v boju proti goljufijam.".
The Directive shall apply until 31 December 2018.
Ta direktiva se uporablja do 31. decembra 2018.
OJ C 341E, 16.12.2010, p. 81.
UL C 341E, 16.12.2010, str. 81.
OJ C 339, 14.12.2010, p. 41.
UL C 339, 14.12.2010, str. 41.
Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud (OJ L 72, 20.3.2010, p. 1)
Direktiva Sveta 2010/23/EU z dne 16. marca 2010 o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi z neobvezno in začasno uporabo mehanizma obrnjene davčne obveznosti za opravljanje nekaterih storitev, dovzetnih za goljufije (UL L 72, 20.3.2010, str. 1).
Commission Directive 2013/44/EU
Direktiva Komisije 2013/44/EU
amending Directive 98/8/EC of the European Parliament and of the Council to include powdered corn cob as an active substance in Annexes I and IA thereto
o spremembi Direktive 98/8/ES Evropskega parlamenta in Sveta za vključitev koruznega storža v prahu kot aktivne snovi v prilogi I in IA k Direktivi
Having regard to Directive 98/8/EC of the European Parliament and of the Council of 16 February 1998 concerning the placing of biocidal products on the market [1], and in particular the second subparagraph of Article 16(2) thereof,
ob upoštevanju Direktive 98/8/ES Evropskega parlamenta in Sveta z dne 16. februarja 1998 o dajanju biocidnih pripravkov v promet [1], zlasti drugega pododstavka člena 16(2) Direktive,
Commission Regulation (EC) No 1451/2007 of 4 December 2007 on the second phase of the 10-year work programme referred to in Article 16(2) of Directive 98/8/EC of the European Parliament and of the Council concerning the placing of biocidal products on the market [2] establishes a list of active substances to be assessed, with a view to their possible inclusion in Annex I, IA or IB to Directive 98/8/EC.
Uredba Komisije (ES) št. 1451/2007 z dne 4. decembra 2007 o drugi fazi desetletnega delovnega programa iz člena 16(2) Direktive 98/8/ES Evropskega parlamenta in Sveta o dajanju biocidnih pripravkov v promet [2] določa seznam aktivnih snovi, ki jih je treba oceniti zaradi njihove možne vključitve v priloge I, IA ali IB k Direktivi 98/8/ES.
That list includes powdered corn cob.
Navedeni seznam vključuje koruzni storž v prahu.
Pursuant to Regulation (EC) No 1451/2007, powdered corn cob has been evaluated in accordance with Article 11(2) of Directive 98/8/EC for use in product-type 14, rodenticides, as defined in Annex V to that Directive.
Na podlagi Uredbe (ES) št. 1451/2007 je bila v skladu s členom 11(2) Direktive 98/8/ES opravljena presoja koruznega storža v prahu glede uporabe v 14. vrsti izdelkov (rodenticidi), kot je opredeljena v Prilogi V k navedeni direktivi.
Greece was designated as Rapporteur Member State and submitted the competent authority report, together with a recommendation, to the Commission on 22 October 2009 in accordance with Article 14(4) and (6) of Regulation (EC) No 1451/2007.
Grčija, ki je bila imenovana za državo članico poročevalko, je 22. oktobra 2009 v skladu s členom 14(4) in (6) Uredbe (ES) št. 1451/2007 Komisiji poslala poročilo pristojnega organa in priporočilo.
The competent authority report was reviewed by the Member States and the Commission with the involvement of the applicant.
Države članice in Komisija so s sodelovanjem prijavitelja pregledale poročilo pristojnega organa.
The assessment report concludes that biocidal products used as rodenticides and containing powdered corn cob may be expected to satisfy the requirements laid down in Article 5 of Directive 98/8/EC, and therefore recommends the inclusion of powdered corn cob for use in product type 14 in Annex I to that Directive.
Poročilo o oceni ugotavlja, da je za biocidne pripravke, ki se uporabljajo kot rodenticidi in vsebujejo koruzni storž v prahu, mogoče sklepati, da izpolnjujejo zahteve iz člena 5 Direktive 98/8/ES, in zato priporoča vključitev koruznega storža v prahu za uporabo v 14. vrsti izdelkov iz Priloge I k navedeni direktivi.
It is appropriate to follow that recommendation.
Primerno je upoštevati to priporočilo.
The assessment report also concludes that biocidal products used as rodenticides and containing powdered corn cob may be expected to present only low risk to humans, non-target animals and the environment, in particular with regard to the use which was examined and detailed in the assessment report, that is, when used in the form of pellets in dry locations.
Poročilo o oceni tudi ugotavlja, da je za biocidne pripravke, ki se uporabljajo kot rodenticidi in vsebujejo koruzni storž v prahu, mogoče sklepati, da predstavljajo le majhno tveganje za ljudi, neciljne živali in okolje, zlasti v zvezi z uporabo, ki je bila preučena in podrobno opisana v poročilu o oceni, tj. ko se uporabi v obliki peletov v suhem okolju.
The report therefore recommends the inclusion of powdered corn cob for that use in Annex IA to Directive 98/8/EC.
Poročilo zato priporoča vključitev koruznega storža v prahu za to uporabo v Prilogo IA k Direktivi 98/8/ES.
In accordance with current practice, and in compliance with Article 10(1) of Directive 98/8/EC, it is appropriate to limit the duration of the inclusion to 10 years.
V skladu s sedanjo prakso in členom 10(1) Direktive 98/8/ES je primerno, da se trajanje vključitve omeji na deset let.