natgillin/translations-raw huggingface dataset:
The European Parliament and the Council may request any information related to residential buildings;
Evropski parlament in Svet lahko zahtevata vse informacije, povezane s stanovanjskimi stavbami;
in exceptional or urgent political circumstances the information concerning building projects relating to EU delegations or offices in third countries foreseen in Article 203(4) may be submitted jointly with the building project under Article 203(5); In such cases the European Parliament, the Council and the Commission commit themselves to deal with the building project at the earliest possible opportunity;
se lahko v izjemnih ali nujnih političnih razmerah informacije o projektih gradnje, povezanih z delegacijami EU ali uradi v tretjih državah, iz člena 203(4) predložijo skupaj s projektom gradnje iz člena 203(5). V teh primerih se Evropski parlament, Svet in Komisija zavezujejo, da bodo kar najhitreje obravnavali projekt gradnje;
the prior approval procedure foreseen in Article 203(5) and (6) does not apply to preparatory contracts or studies necessary to evaluate the detailed cost and financing of the building project;
postopek predhodne odobritve iz člena 203(5) in (6) se ne uporablja za pripravljalne pogodbe ali študije, ki so potrebne za ovrednotenje podrobnih stroškov in financiranja projekta gradnje;
the thresholds of EUR 750000 or EUR 3000000 referred to in points (ii) to (iv) of Article 203(7) include the fitting out of the building; for rent contracts, these thresholds apply to the rent without charges but include costs related to the fitting out of the building;
mejne vrednosti 750000 EUR ali 3000000 EUR iz točk (ii) do (iv) člena 203(7) vključujejo opremljanje zgradbe; za pogodbe o najemu se te mejne vrednosti uporabljajo za najemnino brez stroškov, vključujejo pa stroške v povezavi z opremljanjem zgradba;
the expenditure mentioned under Article 203(3)(a) does not include charges;
odhodki iz člena 203(3)(a) ne vključujejo stroškov;
one year after the date of entry into application of the Financial Regulation, the Commission shall report on the application of the procedures foreseen in Article 203.".
Komisija eno leto po dnevu začetka izvajanja finančne uredbe poroča o izvajanju postopkov iz člena 203."
"The European Parliament, the Council and the Commission agree that equivalent provisions will be included in the Framework Financial Regulation for bodies set up under the TFEU and the Euratom Treaty."
Evropski parlament, Svet in Komisija se strinjajo, da bodo enakovredne določbe vključene v okvirno finančno uredbo za organe, ustanovljene na podlagi PDEU in Pogodbe Euratom.
The responsibilities of the accounting officer of the Commission should be clarified.
Treba bi bilo pojasniti odgovornosti računovodje Komisije.
In particular, it should be specified that the accounting officer of the Commission is the only person who is entitled to define the accounting rules and harmonised charts of accounts, while accounting officers of all other institutions define accounting procedures applicable in their institutions.
Zlasti bi bilo treba pojasniti, da je računovodja Komisije edina oseba, ki ima pravico določati računovodska pravila in usklajeni kontni okvir, medtem ko računovodje drugih institucij določajo računovodske postopke, ki se uporabljajo v njihovih institucijah.
This Regulation should be revised only when necessary, and at the latest two years before the end of the first post-2013 multiannual financial framework.
To uredbo bi bilo treba pregledati le, kadar je potrebno, ter najpozneje dve leti pred koncem prvega večletnega finančnega okvira po letu 2013.
Excessively frequent revisions generate a disproportionate cost in adjusting administrative structures and procedures to the new rules.
Prepogosti pregledi finančne uredbe ustvarjajo nesorazmerne stroške zaradi prilagajanja upravnih struktur in postopkov novim pravilom.
This Regulation should only apply following the adoption of the delegated acts, containing the rules of application, which are expected to enter into force in December 2012.
Ta uredba bi se morala začeti uporabljati šele po sprejetju delegiranih aktov, ki vsebujejo pravila uporabe, za katere se pričakuje, da bodo začeli veljati decembra 2012.
In order to avoid the application of this Regulation in the last month of the year, it is appropriate to defer its application to 1 January 2013.
Da bi se izognili uporabi te uredbe v zadnjem mesecu leta, je primerno začetek uporabe te uredbe odložiti na 1. januar 2013.
Moreover, in order to ensure coherence with the sector-specific rules, it is appropriate to defer application of the provisions on the methods of implementation and financial instruments to 1 January 2014.
Nadalje je za zagotovitev skladnosti s pravili posameznega sektorja primerno odložiti uporabo določb o načinih izvrševanja in finančnih instrumentih na 1. januar 2014.
Finally, in order to allow for their application already to the 2012 budget, it is appropriate that the provisions on the transfer of payment appropriations for Structural Funds for the end of the year apply from the date of entry into force of this Regulation.
Da se lahko določbe o prerazporeditvi odobritev plačil za strukturne sklade uporabijo ob koncu leta že za proračun 2012, je primerno, da se uporabljajo od dneva začetka veljavnosti te uredbe.
For the implementation of financial instruments in accordance with this Title, the entities entrusted pursuant to points (ii), (iii), (v) and (vi) of Article 58(1)(c) shall not be established, and shall not maintain business relations with entities incorporated, in territories whose jurisdictions do not co-operate with the Union in relation to the application of the internationally agreed tax standard and shall transpose such requirements in their contracts with the selected financial intermediaries.
Za izvajanje finančnih instrumentov v skladu s tem naslovom subjekti, pooblaščeni v skladu s točkami (ii), (iii), (v) in (vi) člena 58(1)(c), ne smejo imeti sedeža na ozemljih, katerih pristojni organi ne sodelujejo z Unijo v zvezi z uporabo mednarodno dogovorjenega davčnega standarda, in nimajo poslovnih odnosov s subjekti, registriranimi na teh ozemljih, take zahteve pa prenesejo v svoje pogodbe z izbranimi finančnimi posredniki.
Entities entrusted pursuant to points (ii), (iii), (v) and (vi) of Article 58(1)(c), financial intermediaries as referred to in paragraph 4 of this Article involved in managing Union financial instruments, and final recipients of Union support under this Title shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task, pursuant to Article 161.
Subjekti, ki so jim poverjene naloge v skladu s točkami (ii), (iii), (v) in (vi) člena 58(1)(c), finančni posredniki iz odstavka 4 tega člena, vključeni v upravljanje finančnih instrumentov Unije, ter končni prejemniki podpore Unije iz tega naslova Računskemu sodišču dajo na voljo vsa sredstva in vse informacije, za katere Računsko sodišče meni, da so nujne za izvajanje njegove naloge v skladu s členom 161.
The Commission shall draw up a report in respect of the delegation of power not later than two years before the end of the first post-2013 multiannual financial framework.
Komisija pripravi poročilo o prenesenem pooblastilu najpozneje dve leti pred koncem prvega večletnega finančnega okvira po letu 2013.
The delegation of power shall be tacitly extended for periods corresponding to subsequent multiannual financial frameworks, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period of validity of the corresponding multiannual financial framework.
Prenos pooblastila se samodejno podaljša za obdobja, ki ustrezajo naslednjim večletnim finančnim okvirom, razen če Evropski parlament ali Svet nasprotuje temu podaljšanju najpozneje tri mesece pred koncem veljavnosti obdobja ustreznega večletnega finančnega okvira.
are subject to conditions and amounts fixed by the Commission; and (iii) do not involve the exercise of discretion by the entity or body making the payments. 2. The Commission may entrust the following tasks by contract to external private sector entities or bodies that do not have a public service mission: technical expertise tasks and administrative, preparatory or ancillary tasks involving neither the exercise of public authority nor the use of discretionary powers of judgment.
Komisija lahko na zunanje zasebne subjekte ali organe, ki ne opravljajo javne storitve, s pogodbo prenese naslednje naloge: tehnično strokovne naloge ter upravne, pripravljalne ali pomožne naloge, ki ne zahtevajo niti izvajanja javne oblasti niti uporabe pooblastila za odločanje po prostem preudarku.
one or more interim payments as a counterpart of a partial execution of the action; (iii) payment of the balance of the amounts due where the action is completely executed. 2. A distinction shall be made in budgetary accounting between the different types of payment referred to in paragraph 1 at the time each payment is made.
V proračunskem računovodstvu je treba ob plačilu razlikovati med različnimi vrstami plačila iz odstavka 1.
That database shall be common to the institutions, executive agencies and the bodies referred to in Article 208. The European Parliament and the Council shall be annually informed of the number of new cases and of the total number of cases entered into the database.
Ta baza podatkov je skupna za institucije, izvajalske agencije in organe iz člena 208. Evropski parlament in Svet sta letno obveščena o številu novih primerov in skupnem številu primerov, vnesenih v bazo podatkov.
Corrigendum to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002
Popravek Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije in razveljavitvi Uredbe Sveta (ES, Euratom) št. 1605/2002
On page 5, Contents, row concerning Article 110:
Naslovnica in stran 1
read:
(Uradni list Evropske unije L 298 z dne 26. oktobra 2012)
(Official Journal of the European Union L 298 of 26 October 2012)
„Uredba (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije, in razveljavitvi Uredbe Sveta (ES, Euratom) št. 1605/2002“.
Council Regulation (EU) No 967/2012
Uredba Sveta (EU) št. 967/2012
amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
o spremembi Izvedbene uredbe (EU) št. 282/2011 glede posebnih ureditev za davčne zavezance, ki nimajo sedeža in opravljajo telekomunikacijske storitve, storitve oddajanja ali elektronske storitve za osebe, ki niso davčni zavezanci
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1], and in particular Article 397 thereof,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [1] in zlasti člena 397 Direktive,
Directive 2006/112/EC provides that as from 1 January 2015, all telecommunications, broadcasting and electronic services are to be taxed in the Member State in which the customer is established or has his permanent address or usual residence (hereinafter the ‘Member State of consumption’) regardless of where the taxable person supplying those services is established.
V Direktivi 2006/112/ES je določeno, da so od 1. januarja 2015 vse telekomunikacijske storitve, storitve oddajanja in elektronske storitve obdavčene v državi članici, v kateri ima prejemnik sedež ali stalno prebivališče oziroma običajno prebivališče (v nadaljnjem besedilu: država članica potrošnje), ne glede na kraj sedeža davčnega zavezanca, ki opravlja navedene storitve.
In order to facilitate compliance with fiscal obligations where such services are supplied to non-taxable persons, a special scheme has been put in place for taxable persons established within the Community but not in the Member State where the services are supplied (hereinafter the ‘Union scheme’).
Da bi v primerih, ko se take storitve opravljajo za osebe, ki niso davčni zavezanci, olajšali izpolnjevanje davčnih obveznosti, je bila vzpostavljena posebna ureditev za davčne zavezance, ki imajo sedež v Skupnosti, vendar ne v državi članici, v kateri se storitve opravijo (v nadaljnjem besedilu: ureditev Unije).
The other special scheme, for taxable persons not established within the Community (hereinafter the ‘non-Union scheme’) currently in place, has been extended to cover all of those services.
Druga posebna ureditev, ki je trenutno vzpostavljena, za davčne zavezance, ki nimajo sedeža v Skupnosti (v nadaljnjem besedilu: ureditev ne-Unije), je bila razširjena na vse navedene storitve.
This will enable non-established taxable persons to designate a Member State of identification as a single point of electronic contact for value added tax (VAT) identification and VAT declarations.
To bo davčnim zavezancem, ki nimajo sedeža, omogočilo, da določijo državo članico identifikacije kot enotno elektronsko kontaktno točko za identifikacijo in predložitev obračunov davka na dodano vrednost (DDV).
A taxable person with establishments in more than one Member State should, under the Union scheme, be able to designate any of the Member States concerned as the Member State of identification, unless he has his place of business within the Community.
Davčni zavezanec, ki ima poslovne enote v več kot eni državi članici, bi moral v okviru ureditve Unije imeti možnost, da kot državo članico identifikacije določi katero koli od zadevnih držav članic, razen kadar ima svoj sedež dejavnosti v Skupnosti.
In that case the Member State of identification is where the taxable person has his place of business.
V navedenem primeru je država članica identifikacije država, v kateri ima davčni zavezanec sedež dejavnosti.
In order to avoid disproportionate burdens for taxable persons using the Union scheme, it should be clarified how a change of the Member State of identification can be effected where the taxable person changes his fixed establishment or business establishment in such a way that a change in the Member State of identification is necessary in order for him to continue using the scheme.
Da bi se izognili nesorazmernim obremenitvam davčnih zavezancev, ki uporabljajo ureditev Unije, bi bilo treba pojasniti, kako se lahko spremeni država članica identifikacije, če davčni zavezanec svojo stalno poslovno enoto ali sedež dejavnosti prenese tako, da je potrebna sprememba države članice identifikacije, če želi še naprej uporabljati to ureditev.
Telecommunications, broadcasting and electronic services supplied in Member States where the taxable person has established his business or has a fixed establishment are not covered by either of the special schemes.
Nobena posebna ureditev ne zajema telekomunikacijskih storitev, storitev oddajanja in elektronskih storitev, ki se opravljajo v državah članicah, v katerih ima davčni zavezanec sedež svoje dejavnosti ali stalno poslovno enoto.
It should be made clear that such supplies should be declared directly to the Member State concerned.
Treba bi bilo pojasniti, da je opravljanje takih storitev treba prijaviti neposredno v zadevni državi članici.
Since both of the special schemes are optional, a non-established taxable person is able to decide at any time to cease using them.
Ker nobena posebna ureditev ni obvezna, se lahko davčni zavezanec, ki nima sedeža, kadar koli odloči, da bo prenehal uporabljati ureditev.
It is necessary to clarify when such decisions take effect.
Treba je pojasniti, kdaj take odločitve začnejo učinkovati.
However, to avoid unnecessary burdens for tax authorities, a taxable person who decides to cease using one of the special schemes should, for a certain period, be refused re-entry into that scheme.
Da pa bi se izognili nepotrebnim obremenitvam davčnih organov, bi bilo treba davčnemu zavezancu, ki se odloči, da bo prenehal uporabljati eno od posebnih ureditev, za določeno obdobje zavrniti ponovno vključitev v to ureditev.
To keep the registration details in its database up-to-date, the Member State of identification relies on the information received from the taxable person.
Država članica identifikacije se pri posodabljanju podatkov o registraciji v svoji zbirki podatkov opira na podatke, ki jih prejme od davčnih zavezancev.
In order to ensure that databases are updated without delay, it is necessary to lay down a time limit within which the taxable person using the special schemes should communicate any relevant information on ceasing or changing activities and on changes to any relevant information already supplied.
Da se zagotovi takojšnja posodobitev zbirk podatkov, je treba določiti rok, v katerem bi morali davčni zavezanci, ki uporabljajo posebne ureditve, sporočiti vse ustrezne podatke o prenehanju ali spremembi dejavnosti ter o spremembah ustreznih podatkov, ki so že bili posredovani.
A VAT identification number needs to be allocated to a non-established taxable person who wants to make use of a special scheme.
Davčnemu zavezancu, ki nima sedeža in želi uporabljati posebno ureditev, je treba dodeliti identifikacijsko številko DDV.
To prevent unintended retroactive use by taxable persons who are already identified for VAT purposes, it is necessary to clarify from which moment the special schemes should apply.
Da davčni zavezanci, ki so že identificirani za DDV, posebnih ureditev ne bi nenamerno uporabljali za nazaj, je treba pojasniti, od kdaj naj bi se posebne ureditve uporabljale.
To avoid doubt as to which Member State has jurisdiction, the Member State which may exclude a taxable person from using a special scheme should be specified.
Da se preprečijo dvomi glede tega, katera država članica ima pristojnost, bi bilo treba podrobno opredeliti, katera država članica lahko davčnega zavezanca izključi iz uporabe posebne ureditve.
The circumstances in which that Member State is to take its decision on exclusion should also be specified, as should the time from which that decision takes effect.
Prav tako bi bilo treba podrobno opredeliti okoliščine, v katerih navedena država članica sprejme svojo odločitev o izključitvi in kdaj taka odločitev začne veljati.
The concept of a non-established taxable person’s cessation of activities eligible for one of the special schemes should be clarified, as should the concept of persistent failure on the part of a non-established taxable person.
Pojasniti bi bilo treba koncept, ko davčni zavezanec, ki nima sedeža in ki lahko uporablja eno od posebnih ureditev, preneha opravljati dejavnosti, kot tudi koncept nenehne kršitve s strani davčnega zavezanca, ki nima sedeža.
To promote compliance and avoid unnecessary burdens for tax authorities, a taxable person who is excluded from one of the special schemes due to persistent failure, should, for a certain period, be refused entry to any of the special schemes.
Z namenom spodbujanja prostovoljnega izpolnjevanja davčnih obveznosti ter zaradi preprečevanja nepotrebne obremenitve davčnih organov bi bilo treba davčnemu zavezancu, ki je zaradi nenehne kršitve izključen iz ene od posebnih ureditev, za določeno obdobje zavrniti vključitev v katero koli od posebnih ureditev.
It should be made clear that where a taxable person ceases to use one of the special schemes, is excluded from one of the special schemes, or changes the Member State of identification, all tax obligations regarding return periods prior to that cessation, exclusion or change are to be discharged with the Member State which was the Member State of identification prior to the cessation, exclusion or change.
Pojasniti bi bilo treba, da morajo biti v primeru, da davčni zavezanec preneha uporabljati eno od posebnih ureditev, je izključen iz nje ali spremeni državo članico identifikacije, vse davčne obveznosti v zvezi z obračunskimi obdobji pred tem prenehanjem, izključitvijo ali spremembo poravnane pri državi članici, ki je bila država članica identifikacije pred prenehanjem, izključitvijo ali spremembo.
Each return period should be treated separately so as to facilitate control by the Member States of consumption and amendments should be made only to the VAT return concerned.
Zaradi lažjega nadzora s strani držav članic potrošnje bi bilo treba vsako obračunsko obdobje obravnavati ločeno, spremenili in dopolnili pa bi se lahko samo zadevni obračuni DDV.
It is appropriate, for reasons of control, to require non-established taxable persons to submit VAT returns to Member States of identification, even where no services have been supplied during the return period.
Zaradi nadzora je od davčnih zavezancev, ki nimajo sedeža, primerno zahtevati, da obračune DDV predložijo državi članici identifikacije, tudi če v obračunskem obdobju ni bila opravljena nobena storitev.
It should also be clarified that the exact amount of VAT must be stated without any rounding up or down.
Prav tako bi bilo treba pojasniti, da je treba navesti natančen znesek DDV brez zaokrožanja navzgor ali navzdol.
It is necessary, in respect of amendments to VAT returns, to establish a time limit within which returns can be submitted electronically to the Member State of identification.
Glede sprememb in dopolnitev obračuna DDV je treba določiti rok, v katerem se lahko obračune državi članici identifikacije predloži elektronsko.
Member States of consumption should, in any event, be able to accept or request relevant information directly from the taxable person and process VAT assessments according to their national rules.
Država članica potrošnje bi morala imeti v vsakem primeru možnost, da sprejme ali zahteva ustrezne podatke neposredno od davčnih zavezancev in odmeri DDV v skladu s svojimi nacionalnimi pravili.
Where the Member State of identification does not have the euro as its currency, non-established taxable persons should be bound by the decision of that Member State as to the currency in which all VAT returns under the special schemes should be made.
Če država članica identifikacije nima eura za svojo valuto, bi morali biti davčni zavezanci, ki nimajo sedeža, vezani na odločitev te države članice glede valute, v kateri naj bi bili navedeni zneski v vseh obračunih DDV po posebnih ureditvah.
Without affecting the national rules of Member States of consumption on offsetting excess payments and for the sole purpose of ensuring efficient administration of the special schemes by the Member State of identification and avoiding an excessive administrative burden on both that Member State and the Member States of consumption, it should be ensured that taxable persons cannot allocate amounts of VAT paid to more than one return, whether from the outset or by subsequent adjustment.
Brez vplivanja na nacionalna pravila držav članic potrošnje o nadomestilu za preveč plačane zneske in z namenom zagotovitve učinkovitega upravljanja posebnih ureditev v državi članici identifikacije in preprečevanja prevelikega upravnega bremena za to državo članico in države članice potrošnje bi bilo treba zagotoviti, da davčni zavezanci plačanega DDV ne morejo prikazati v več kot enem obračunu, niti v prvotnih obračunih niti z naknadno prilagoditvijo.