natgillin/translations-raw huggingface dataset:
By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 65000.
Z odstopanjem od člena 285 Direktive 2006/112/ES se Italiji dovoli, da davčne zavezance, katerih letni promet znaša največ 65000 EUR, oprosti plačila DDV.
Italy may increase that threshold in order to maintain the value of the exemption in real terms.
Italija lahko poviša navedeni prag, da ohrani realno vrednost oprostitve.
This Decision shall take effect on the day of its notification.
Ta sklep začne učinkovati na dan obvestitve.
This Decision shall apply from 1 January 2014 until the entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may be exempted from VAT, or until 31 December 2016, whichever is the earlier.
Ta sklep se uporablja od 1. januarja 2014 do začetka veljavnosti direktive o spremembi zneskov zgornjih mej letnega prometa, pod katerimi so lahko davčni zavezanci oproščeni plačila DDV, ali do 31. decembra 2016, kar nastopi prej.
Council Decision 2008/737/EC of 15 September 2008 authorising the Italian Republic to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 249, 18.9.2008, p. 13).
Odločba Sveta 2008/737/ES z dne 15. septembra 2008 o dovoljenju Italijanski republiki, da uporabi ukrep, ki odstopa od člena 285 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 249, 18.9.2008, str. 13).
Council Implementing Decision 2010/688/EU of 15 October 2010 authorising the Italian Republic to continue to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax (OJ L 294, 12.11.2010, p. 12).
Izvedbeni sklep Sveta 2010/688/EU z dne 15. oktobra 2010 o dovoljenju Italijanski republiki, da še naprej uporablja posebni ukrep, ki odstopa od člena 285 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 294, 12.11.2010, str. 12).
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).
Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, 13.6.1977, str. 1).
Given that that threshold has resulted in reduced VAT obligations for smaller businesses, Italy should be authorised to apply that measure for a further limited period, and to increase the threshold to EUR 65000. Taxable persons should still be able to opt for the normal VAT arrangements.
Glede na to, da je navedeni prag privedel do zmanjšanja obveznosti v zvezi z DDV za manjša podjetja, bi bilo treba Italiji dovoliti, da navedeni ukrep uporablja za nadaljnje omejeno obdobje in poveča prag na 65000 EUR. Davčnim zavezancem bi moralo biti še naprej omogočeno, da izberejo splošno ureditev glede DDV.
By Council Decision 2008/737/EC [2], Italy was authorised to exempt, as a derogating measure, taxable persons whose annual turnover is no higher than EUR 30000 until 31 December 2010.
Z Odločbo Sveta 2008/737/ES [2] je Italija dobila dovoljenje, da lahko kot ukrep odstopanja do 31. decembra 2010 davčne zavezance, katerih letni promet znaša največ 30000 EUR, oprosti plačila DDV.
The application of that derogation was subsequently extended until 31 December 2013 by Council Implementing Decision 2010/688/EU [3].
Uporaba navedenega odstopanja je bila z Izvedbenim sklepom Sveta 2010/688/EU [3] naknadno podaljšana do 31. decembra 2013.
Having regard to Council Directive 2006/112/EC on 28 November 2006 on the common system of value added tax [1], and in particular Article 395(1) thereof,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost [1] in zlasti člena 395(1) Direktive,
By a letter registered with the Secretariat-General of the Commission on 2 April 2013 Italy requested authorisation to extend a measure derogating from Article 26(1)(a) and Article 168 of Directive 2006/112/EC in order to continue to restrict the right of deduction in relation to expenditure on certain motorised road vehicles not wholly used for business purposes.
V dopisu, ki ga je generalni sekretariat Komisije evidentiral 2. aprila 2013, je Italija zaprosila za dovoljenje za podaljšanje ukrepa odstopanja od točke (a) člena 26(1) in člena 168 Direktive 2006/112/ES, da bi lahko še naprej omejevala pravico do odbitka za izdatke za določena motorna cestna vozila, ki se ne uporabljajo izključno za poslovne namene.
The Commission informed the other Member States of the request made by Italy by letter dated 10 June 2013.
Komisija je z dopisom z dne 10. junija 2013 obvestila ostale države članice o zahtevi Italije.
Council Decision 2007/441/EC [2] authorises Italy to limit the right of deduction of value added tax (VAT) charged on expenditure on motorised road vehicles not wholly used for business purposes to 40 %.
Z Odločbo Sveta 2007/441/ES [2] je Italija dobila dovoljenje, da pravico do odbitka davka na dodano vrednost (DDV) na izdatke za motorna cestna vozila, ki se ne uporabljajo izključno za poslovne namene, omeji na 40 %.
Decision 2007/441/EC also provides that the use for private purposes of those vehicles which had been subject to a right of deduction restriction under that Decision was not to be considered as a supply for a consideration.
V Odločbi 2007/441/ES je tudi določeno, da zasebna raba navedenih vozil, za katero velja omejitev pravice do odbitkov v skladu z navedeno odločbo, ne šteje za opravljanje storitev za plačilo.
In addition, Decision 2007/441/EC contains definitions of the vehicles and expenditure included in the scope of that Decision, and a list of vehicles which are explicitly excluded from it.
Poleg tega Odločba 2007/441/ES vsebuje opredelitve vozil in izdatkov, za katere se uporablja navedena odločba, ter seznam vozil, ki so izrecno izključena iz njenega področja uporabe.
Decision 2007/441/EC was amended by Council Implementing Decision 2010/748/EU [3], setting the expiry date to 31 December 2013.
Odločba 2007/441/ES je bila spremenjena z Izvedbenim sklepom Sveta 2010/748/EU [3], ki določa 31. december 2013 kot datum poteka veljavnosti.
In accordance with Article 6 of Decision 2007/441/EC, Italy submitted a report to the Commission covering the application of that Decision which included a review of the percentage restriction.
V skladu s členom 6 Odločbe 2007/441/ES je Italija Komisiji predložila poročilo o uporabi navedene odločbe, vključno s ponovnim pregledom odstotka omejitve.
The information provided by Italy still shows that a restriction of the right of deduction to 40 % corresponds to the actual circumstances as regards the ratio of business to non-business use of the vehicles concerned.
V skladu z informacijami, ki jih je navedla Italija, omejitev pravice do odbitka na 40 % še vedno ustreza dejanskemu položaju glede razmerja med poslovno in neposlovno rabo zadevnih vozil.
Italy should therefore be authorised to apply the measure for a further limited period, until 31 December 2016.
Italiji bi bilo zato treba dovoliti, da ukrep nadalje uporablja v omejenem obdobju do 31. decembra 2016.
In the event that Italy requires a further extension beyond 2016, a report together with the extension request should be submitted to the Commission no later than 1 April 2016.
V primeru, da Italija zahteva nadaljnje podaljšanje po letu 2016, bi bilo treba Komisiji najpozneje do 1. aprila 2016 predložiti poročilo, skupaj z zahtevo za podaljšanje.
On 29 October 2004, the Commission adopted a proposal for a Council Directive amending Directive 77/388/EEC [4] with a view to simplifying the value added tax obligations.
Komisija je 29. oktobra 2004 sprejela predlog direktive Sveta o spremembi Direktive 77/388/EGS [4] z namenom poenostavitve obveznosti glede davka na dodano vrednost.
The derogating measures provided for in this Decision should expire on the entry into force of such an amending Directive, if that date is earlier than the date of expiry provided for in this Decision.
Ukrepi o odstopanju iz tega sklepa bi morali prenehati veljati na datum začetka veljavnosti take direktive o spremembi, če navedeni datum nastopi pred datumom prenehanja veljavnosti iz tega sklepa.
The derogation has no impact on the Union’s own resources accruing from VAT.
Odstopanje ne vpliva na lastna sredstva Unije, pridobljena od DDV.
Decision 2007/441/EC is amended as follows:
Odločba 2007/441/ES se spremeni:
Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016.
Vsak zahtevek za podaljšanje ukrepov iz te odločbe se predloži Komisiji do 1. aprila 2016.
Any request for the extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT charged on expenditure on motorised road vehicles not wholly used for business purposes.’;
Vsak zahtevek za podaljšanje navedenih ukrepov spremlja poročilo, ki vsebuje ponovni pregled odstotka omejitve, ki se uporablja za pravico do odbitka DDV na izdatke za motorna cestna vozila, ki se ne uporabljajo izključno za poslovne namene.“;
This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of value added tax, and on 31 December 2016 at the latest.’.
Ta odločba preneha veljati na datum začetka veljavnosti pravil Unije o določitvi tistih izdatkov v zvezi z motornimi cestnimi vozili, ki niso upravičeni do celotnega odbitka davka na dodano vrednost, najpozneje pa 31. decembra 2016.“
Council Decision 2007/441/EC of 18 June 2007 authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax (OJ L 165, 27.6.2007, p. 33).
Odločba Sveta 2007/441/ES z dne 18. junija 2007 o dovoljenju Italijanski republiki, da uporabi ukrepe, ki odstopajo od člena 26(1)(a) in člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 165, 27.6.2007, str. 33).
Council Implementing Decision 2010/748/EU of 29 November 2010 amending Decision 2007/441/EC authorising the Italian Republic to apply measures derogating from Articles 26(1)(a) and 168 of Directive 2006/112/EC on the common system of value added tax (OJ L 318, 4.12.2010, p. 45).
Izvedbeni sklep Sveta 2010/748/EU z dne 29. novembra 2010 o spremembi Odločbe 2007/441/ES o dovoljenju Italijanski republiki, da uporabi ukrepe, ki odstopajo od člena 26(1)(a) in člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 318, 4.12.2010, str. 45).
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).
Šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero (UL L 145, 13.6.1977, str. 1).
authorising the Kingdom of Denmark and the Kingdom of Sweden to extend the application of a special measure derogating from Articles 168, 169, 170 and 171 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Kraljevini Danski in Kraljevini Švedski, da podaljšata uporabo posebnega ukrepa z odstopanjem od členov 168, 169, 170 in 171 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letters registered with the Secretariat-General of the Commission on 3 and 4 April 2013 respectively, Denmark and Sweden requested authorisation to extend the application of a special measure derogating from Articles 168, 169, 170 and 171 of Directive 2006/112/EC requiring taxable persons to exercise their right to deduct or obtain a refund of value added tax (VAT) in the Member State where it was paid.
Danska in Švedska sta v dopisih, ki ju je generalni sekretariat Komisije evidentiral 3. in 4. aprila 2013, zahtevali dovoljenje za podaljšanje uporabe posebnega ukrepa z odstopanjem od členov 168, 169, 170 in 171 Direktive 2006/112/ES, ki zahtevajo, da davčni zavezanci uveljavljajo svojo pravico do odbitka ali vračila davka na dodano vrednost (DDV) v državi članici, kjer je bil plačan.
The Commission informed the other Member States by letter dated 12 June 2013 of the requests made by Denmark and Sweden.
Komisija je v dopisu z dne 12. junija 2013 obvestila druge države članice o zahtevkih Danske in Švedske.
By letter dated 14 June 2013, the Commission notified Denmark and Sweden that it had all the information it considered necessary for the appraisal of the requests.
Komisija je v dopisu z dne 14. junija 2013 uradno obvestila Dansko in Švedsko, da ima vse informacije, potrebne za oceno zahtevkov.
Those requests for derogation relate to the recovery of VAT paid on tolls for the use of the Öresund fixed link between Denmark and Sweden.
Ta zahtevka za odstopanje se nanašata na vračilo DDV, plačanega na cestnine za uporabo stalne povezave Öresund med Dansko in Švedsko.
Under the VAT rules on the place of supply of services connected with immovable property, part of the VAT on tolls for the Öresund fixed link is payable to Denmark and part to Sweden.
Po pravilih o DDV o kraju opravljanja storitev v zvezi z nepremičninami je treba DDV na cestnine za stalno povezavo Öresund plačati delno Danski in delno Švedski.
By way of derogation from the requirement for taxable persons to exercise their right to deduct or obtain a refund of VAT in the Member State where it was paid, Denmark and Sweden were authorised to introduce a special measure enabling taxpayers to recover VAT from a single administration.
Z odstopanjem od obveznosti, da davčni zavezanci uveljavljajo svojo pravico do odbitka ali vračila DDV v državi članici, kjer je bil plačan, sta Danska in Švedska dobili dovoljenje za uvedbo posebnega ukrepa, ki omogoča davčnim zavezancem, da zahtevajo vračilo DDV samo pri eni upravi.
The authorisation was first granted by Council Decision 2000/91/EC [2] and extended by Council Decisions 2003/65/EC [3] and 2007/132/EC [4].
Dovoljenje je bilo prvič dodeljeno z Odločbo Sveta 2000/91/ES [2] in podaljšano z odločbama Sveta 2003/65/ES [3] in 2007/132/ES [4].
The legal and factual situation which justified that derogation has not changed and continues to exist.
Pravno in dejansko stanje, ki je upravičevalo to odstopanje, se ni spremenilo in ostaja isto.
Denmark and Sweden should therefore be authorised to apply the special measure during a further limited period.
Danski in Švedski bi bilo zato treba dovoliti, da posebni ukrep uporabljata v nadaljnjem omejenem obdobju.
The derogation has no adverse impact on the Union’s own resources accruing from VAT,
Odstopanje nima negativnega vpliva na lastna sredstva Unije, pridobljena od DDV –
By way of derogation from Articles 168, 169, 170 and 171 of Directive 2006/112/EC, Sweden and Denmark are hereby authorised to apply the following procedure for the recovery of VAT on tolls paid for the use of the Öresund fixed link between the two countries:
Z odstopanjem od členov 168, 169, 170 in 171 Direktive 2006/112/ES se Švedski in Danski dovoli, da uporabljata naslednji postopek za vračilo DDV, plačanega za cestnine za uporabo stalne povezave Öresund med obema državama:
taxable persons established in Denmark may exercise their right to deduct the VAT paid when using the part of the link located on Swedish territory by entering it in the periodic returns to be lodged in Denmark;
davčni zavezanci s sedežem na Danskem lahko uveljavljajo svojo pravico do odbitka DDV, plačanega pri uporabi dela povezave na švedskem ozemlju, z vpisom v periodične obrazce, ki se jih vloži na Danskem;
taxable persons established in Sweden may exercise their right to deduct the VAT paid when using the part of the link located on Danish territory by entering it in the periodic returns to be lodged in Sweden;
davčni zavezanci s sedežem na Švedskem lahko uveljavljajo svojo pravico do odbitka DDV, plačanega pri uporabi dela povezave na danskem ozemlju, z vpisom v periodične obrazce, ki se jih vloži na Švedskem;
taxable persons who are not established in either of the above Member States must apply to the Swedish authorities to obtain refunds of the VAT on tolls, including that paid for using the section of the link located on Danish territory, under the procedure laid down in Council Directive 2008/9/EC [5] or Council Directive 86/560/EEC [6].
davčni zavezanci, ki nimajo sedeža v nobeni od navedenih držav članic, morajo zahtevek za vračilo DDV za cestnine, vključno s tistimi, ki so jih plačali za uporabo dela povezave na danskem ozemlju, nasloviti na švedske organe v skladu s postopkom, določenim v Direktivi Sveta 2008/9/ES [5] ali Direktivi Sveta 86/560/EGS [6].
This Decision shall apply from 1 January 2014 until 31 December 2020.
Ta sklep se uporablja od 1. januarja 2014 do 31. decembra 2020.
This Decision is addressed to the Kingdom of Denmark and to the Kingdom of Sweden.
Ta sklep je naslovljen na Kraljevino Dansko in na Kraljevino Švedsko.
Council Decision 2000/91/EC of 24 January 2000 authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a special measure derogating from Article 17 of the Sixth Council Directive (77/338/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes (OJ L 28, 3.2.2000, p. 38).
Odločba Sveta 2000/91/ES z dne 24. januarja 2000 o dovoljenju Kraljevini Danski in Kraljevini Švedski za uporabo ukrepa, ki odstopa od člena 17 Šeste direktive Sveta (77/388/EGS) o usklajevanju zakonodaje držav članic o prometnih davkih (UL L 28, 3.2.2000, str. 38).
Council Decision 2003/65/EC of 21 January 2003 extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (OJ L 25, 30.1.2003, p. 40).
Odločba Sveta 2003/65/ES z dne 21. januarja 2003 o podaljšanju uporabe Odločbe 2000/91/ES o dovoljenju Kraljevini Danski in Kraljevini Švedski za uporabo ukrepa, ki odstopa od člena 17 Šeste direktive Sveta (77/388/EGS) o usklajevanju zakonodaje držav članic o prometnih davkih (UL L 25, 30.1.2003, str. 40).
Council Decision 2007/132/EC of 30 January 2007 extending the application of Decision 2000/91/EC authorising the Kingdom of Denmark and the Kingdom of Sweden to apply a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes (OJ L 57, 24.2.2007, p. 10).
Odločba Sveta 2007/132/ES z dne 30. januarja 2007 o razširitvi uporabe Odločbe 2000/91/ES o dovoljenju Kraljevini Danski in Kraljevini Švedski za uporabo ukrepa, ki odstopa od člena 17 Šeste direktive Sveta (77/388/EGS) o usklajevanju zakonodaje držav članic o prometnih davkih (UL L 57, 24.2.2007, str. 10).
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).
Direktiva Sveta 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici (UL L 44, 20.2.2008, str. 23).
Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).
Trinajsta direktiva Sveta 86/560/EGS z dne 17. novembra 1986 o usklajevanju zakonodaje držav članic glede prometnih davkov – Postopki vračila davka na dodano vrednost davčnim zavezancem, ki nimajo stalnega prebivališča ali sedeža na ozemlju Skupnosti (UL L 326, 21.11.1986, str. 40).
amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax
o spremembi Odločbe Sveta 2007/884/ES, ki dovoljuje Združenemu kraljestvu, da še naprej uporablja ukrep o odstopanju od členov 26(1)(a), 168 in 169 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By a letter registered with the Secretariat-General of the Commission on 2 April 2013, the United Kingdom requested authorisation to extend a derogating measure in order to continue to restrict the right of deduction of value added tax (VAT) by the hirer or lessee on charges for the hire or lease of a car where the car is not used entirely for business purposes.
Z dopisom, ki ga je generalni sekretariat Komisije evidentiral 2. aprila 2013, je Združeno kraljestvo vložilo zahtevek za dovoljenje, da podaljša ukrep o odstopanju, na podlagi katerega najemniku ali zakupniku omejuje pravico do odbitka davka na dodano vrednost (DDV) v zvezi s stroški najema ali zakupa avtomobila, kadar se avtomobil ne uporablja izključno za poslovne namene.
The Commission informed the other Member States of the request made by the United Kingdom by letter dated 19 June 2013.
Komisija je z dopisom z dne 19. junija 2013 ostale države članice obvestila o zahtevi Združenega kraljestva.
By letter dated 20 June 2013, the Commission notified the United Kingdom that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 20. junija 2013 uradno obvestila Združeno kraljestvo, da ima na voljo vse informacije, potrebne za presojo zahtevka.
Council Decision 2007/884/EC [2], as amended by Council Implementing Decision 2011/37/EU [3], authorised the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input VAT on charges for the hire or lease of a car where the car was not used entirely for business purposes.
Odločba Sveta 2007/884/ES [2], kakor je bila spremenjena z Izvedbenim sklepom Sveta 2011/37/EU [3], Združenemu kraljestvu dovoljuje, da najemniku ali zakupniku omeji pravico do višine 50 % odbitka vstopnega DDV v zvezi s stroški najema ali zakupa tega avtomobila, kadar se avtomobil ne uporablja izključno za poslovne namene.
The United Kingdom was also allowed not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for his business purposes.
Združenemu kraljestvu je bilo tudi dovoljeno, da se zasebna raba avtomobila, ki ga za poslovne namene najame ali zakupi davčni zavezanec, ne šteje za opravljanje storitev za plačilo.
That simplification measure removed the need for the hirer or the lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.
To odstopanje je najemnike ali zakupnike razbremenilo obveznosti, da podrobno zapisujejo kilometrino, prevoženo za zasebne namene s posameznim vozilom za poslovno rabo, in da obračunavajo davek za tako dejansko kilometrino, prevoženo za zasebne namene.
According to the report provided by the United Kingdom, the restriction to 50 % still corresponds to the actual circumstances as regards the business and the non-business use by the hirer or lessee of the vehicles concerned.
V skladu s poročilom, ki ga je pripravilo Združeno kraljestvo, omejitev do višine 50 % še vedno ustreza dejanskim okoliščinam v zvezi s tem, ali najemnik ali zakupnik zadevni avtomobil uporablja za poslovne ali zasebne namene.
It is therefore appropriate that the United Kingdom be authorised to apply the measure until 31 December 2016.
Zato je primerno, da se Združenemu kraljestvu dovoli uporaba ukrepa do 31. decembra 2016.