natgillin/translations-raw huggingface dataset:
In accordance with Directive 2006/112/EC, admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events must in all circumstances be taxed at the place where the event actually takes place.
V skladu z Direktivo 2006/112/ES je treba vstopnino za kulturne, umetniške, športne, znanstvene, izobraževalne, razvedrilne ali podobne prireditve v vseh okoliščinah obdavčiti v kraju, kjer prireditev dejansko poteka.
It should be made clear that this also applies where tickets to such events are not sold directly by the organiser, but are distributed through intermediaries.
Pojasniti bi bilo treba, da to velja tudi, če vstopnic za takšne prireditve ne prodaja neposredno organizator, temveč se distribuirajo prek posrednikov.
Under Directive 2006/112/EC, VAT can become chargeable prior to, at the time of or soon after the supply of goods or services.
Na podlagi Direktive 2006/112/ES se lahko DDV obračuna, preden je dobavljeno blago ali opravljena storitev, ob dobavi ali kmalu po tem.
In relation to telecommunications, broadcasting or electronically supplied services supplied during the period of transition to the new rules on the place of supply, conditions linked to the supply or differences in application between Member States could result in double taxation or non-taxation.
V zvezi s telekomunikacijskimi storitvami, storitvami oddajanja ali elektronsko opravljenimi storitvami, ki se opravijo med prehodom na nova pravila glede kraja opravljanja storitev, lahko okoliščine, povezane z opravljanjem storitev, ali razlike v uporabi med državami članicami privedejo do dvojne obdavčitve ali neobdavčitve.
In order to avoid that, and to ensure uniform application in Member States, it is necessary to lay down transitional provisions.
Da bi to preprečili in zagotovili enotno uporabo v državah članicah, je treba sprejeti prehodne določbe.
For the purposes of this Regulation, it may be appropriate for Member States to adopt legislative measures limiting certain rights and obligations laid down by Directive 95/46/EC of the European Parliament and of the Council [4] in order to safeguard an important economic or financial interest of a Member State or of the European Union, including monetary, budgetary and taxation matters, where such measures are necessary and proportionate in view of the risk of tax fraud and tax evasion in Member States, and in view of the need to ensure the correct collection of VAT covered by this Regulation.
Za namene te uredbe je morda primerno, da bi države članice sprejele zakonodajne ukrepe, s katerimi bi omejile nekatere pravice in obveznosti iz Direktive 95/46/ES Evropskega parlamenta in Sveta [4], da bi tako zaščitile pomembni gospodarski ali finančni interes posamezne države članice ali Evropske unije, vključno z denarnimi, proračunskimi in davčnimi zadevami, če so takšni ukrepi potrebni in sorazmerni ob upoštevanju nevarnosti davčnih goljufij in davčnih utaj v državah članicah ter ob upoštevanju dejstva, da je treba zagotoviti pravilno pobiranje DDV v skladu s to uredbo.
The concept of immovable property should be introduced in order to ensure a uniform tax treatment by Member States of supplies of services connected with immovable property.
Treba bi bilo uvesti koncept nepremičnine, zaradi zagotovitve enotne davčne obravnave storitev, povezanih z nepremičninami, v državah članicah.
The introduction of that concept could have a considerable impact on the legislation and administrative practices in Member States.
Uvedba tega koncepta bi lahko pomembno vplivala na zakonodajo in upravne prakse v državah članicah.
Without prejudice to such legislation or practices already applied in Member States and in order to ensure a smooth transition, that concept should be introduced at a later date.
Brez poseganja v tako zakonodajo in prakse, ki se že uporabljajo v državah članicah, in zaradi zagotovitve nemotenega prehoda na nova pravila, bi moral biti navedeni koncept uveden pozneje.
Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,
Izvedbeno uredbo (EU) št. 282/2011 bi bilo zato treba ustrezno spremeniti –
Implementing Regulation (EU) No 282/2011 is amended as follows:
Izvedbena uredba (EU) št. 282/2011 se spremeni:
Chapter IV is amended as follows:
Poglavje IV se spremeni:
Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:
Telekomunikacijske storitve v smislu člena 24(2) Direktive 2006/112/ES zajemajo zlasti naslednje:
fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);
fiksne in mobilne telefonske storitve za prenos in preklapljanje glasu, podatkov in videa, vključno s telefonskimi storitvami z video komponento (videofonske storitve);
telephone services provided through the internet, including voice over internet Protocol (VoIP);
telefonske storitve prek interneta, vključno z videotelefonijo prek internetnega protokola (VoIP);
voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;
telefonski predal, čakanje na klic, posredovanje klica, identifikacijo klicatelja, trismerno klicanje in druge storitve upravljanja klicev;
paging services;
storitve osebnega klica;
audiotext services;
storitve zvočnih in besedilnih sporočil;
facsimile, telegraph and telex;
telefaks, telegraf in teleks;
access to the internet, including the World Wide Web;
dostop do interneta, vključno s svetovnim spletom;
private network connections providing telecommunications links for the exclusive use of the client.
zasebne omrežne povezave, ki zagotavljajo telekomunikacijske zveze izključno za odjemalčevo uporabo.
Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:
Telekomunikacijske storitve v smislu člena 24(2) Direktive 2006/112/ES ne zajemajo naslednjega:
electronically supplied services;
elektronsko opravljene storitve;
radio and television broadcasting (hereinafter “broadcasting”) services.
storitev radijskega in televizijskega oddajanja (v nadaljnjem besedilu: storitve oddajanja).
Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening or viewing, on the basis of a programme schedule.
Storitve oddajanja vključujejo storitve oddajanja avdio in avdiovizualnih vsebin, kot so radijski in televizijski programi, ki jih ponudnik medijskih storitev, ki je hkrati nosilec uredniške odgovornosti, prek komunikacijskih omrežij ponuja širši javnosti, ki jih lahko sočasno gleda ali posluša na podlagi programskega sporeda.
radio or television programmes transmitted or retransmitted over a radio or television network;
radijski ali televizijski programi, ki se prenašajo ali ponovno prenašajo prek radijskega ali televizijskega omrežja;
radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.
radijski ali televizijski programi, ki se distribuirajo prek interneta ali podobnega elektronskega omrežja (pretakanje IP), če se oddajajo sočasno s prenosom ali ponovnim prenosom teh programov prek radijskega ali televizijskega omrežja.
Paragraph 1 shall not cover the following:
Z odstavkom 1 ni zajeto naslednje:
the provision of information about particular programmes on demand;
ponudba informacij o posameznih programih na zahtevo;
the transfer of broadcasting or transmission rights;
prenos pravic oddajanja ali prenašanja programov;
the leasing of technical equipment or facilities for use to receive a broadcast;
dajanje tehnične opreme ali prostorov za sprejemanje programa v najem;
radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.’;
radijski ali televizijski programi, ki se distribuirajo prek interneta ali podobnega elektronskega omrežja (pretakanje IP), razen če se oddajajo sočasno s prenosom ali ponovnim prenosom teh programov prek radijskega ali televizijskega omrežja.“;
in Article 7, paragraph 3 is amended as follows:
odstavek 3 člena 7 se spremeni:
Paragraph 1 shall not cover the following:’;
Z odstavkom 1 ni zajeto naslednje:“;
broadcasting services;’;
storitve oddajanja;“;
points (q), (r) and (s) are deleted;
točke (q), (r) in (s) se črtajo;
the following points are added:
dodata se točki:
tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;
vstopnice za kulturne, umetniške, športne, znanstvene, izobraževalne, razvedrilne ali podobne prireditve, rezervirane prek spleta;
accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’;
nastanitev, dajanje avtomobilov v najem, restavracijske storitve, potniški prevoz ali podobne storitve, rezervirane prek spleta.“;
For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties.
Če se elektronsko opravljene storitve opravljajo prek telekomunikacijskega omrežja, vmesnika ali portala, na primer tržnice za aplikacije, se za namene uporabe člena 28 Direktive 2006/112/ES domneva, da davčni zavezanec, ki sodeluje pri opravljanju teh storitev, deluje v svojem imenu, vendar za račun ponudnika teh storitev, razen če ta davčni zavezanec ponudnika ni izrecno navedel kot izvajalca storitev in je to razvidno iz pogodbenih dogovorov med strankami.
In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:
Da se šteje, da je davčni zavezanec izrecno navedel ponudnika elektronsko opravljenih storitev kot izvajalca teh storitev, morajo biti izpolnjeni naslednji pogoji:
the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof;
vsak davčni zavezanec, ki sodeluje pri opravljanju elektronsko opravljenih storitev, mora izdati ali dati na voljo račun, v katerem so navedene te storitve in njihov izvajalec;
the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof.
v računu ali potrdilu, ki sta bila izdana ali dana na voljo prejemniku, morajo biti navedene elektronsko opravljene storitve in njihov izvajalec.
For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another person as the supplier of those services.
Davčnemu zavezancu, ki v zvezi z opravljanjem elektronsko opravljenih storitev odobri zaračunavanje stroškov prejemniku ali odobri opravljanje storitev oziroma določi splošne pogoje in podrobnosti dobave, ni dovoljeno izrecno navesti druge osebe kot ponudnika navedenih storitev.
Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set out in that paragraph.
Odstavek 1 se uporablja tudi, če se telefonske storitve prek interneta, vključno z videotelefonijo prek internetnega protokola (VoIP), opravljajo prek telekomunikacijskega omrežja, vmesnika ali portala, na primer tržnice za aplikacije, in pod enakimi pogoji, kot so določeni v navedenem odstavku.
This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those electronically supplied services or telephone services.’;
Ta člen se ne uporablja za davčne zavezance, ki opravljajo samo obdelavo plačil v zvezi z elektronsko opravljenimi storitvami ali telefonskimi storitvami prek interneta, vključno z videotelefonijo prek internetnega protokola (VoIP), in ki ne sodelujejo pri njihovem izvajanju.“;
in Section 1, the following Articles are inserted:
v oddelek 1 se vstavita naslednja člena:
The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:
Kraj sedeža pravne osebe, ki ni davčni zavezanec, iz prvega pododstavka člena 56(2) ter členov 58 in 59 Direktive 2006/112/ES je:
the place where the functions of its central administration are carried out; or
kraj, kjer se opravljajo dejavnosti njene glavne uprave, ali
the place of any other establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.
kraj, v katerem ima katero koli drugo poslovno enoto z dovolj stalnimi zmogljivostmi in ustrezno strukturo glede človeških in tehničnih virov, da lahko storitve, ki se zanjo opravljajo, prejema in uporablja za lastne potrebe.
For the application of Directive 2006/112/EC, the following shall be regarded as “immovable property”:
Za namene uporabe Direktive 2006/112/ES se za ‚nepremičnino‘ šteje:
any specific part of the earth, on or below its surface, over which title and possession can be created;
vsak posamezni del zemljišča na površju ali pod njim, na katerem se lahko vzpostavi lastninska pravica in posest;
any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
vsaka zgradba ali konstrukcija, pritrjena na tla ali v tleh nad morsko gladino ali pod njo, ki je ni mogoče zlahka razstaviti ali odstraniti;
any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
vsak predmet, ki je vgrajen in je sestavni del zgradbe ali konstrukcije in brez katerega zgradba ali konstrukcija ni popolna, na primer vrata, okna, strehe, stopnišča in dvigala;
any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.’;
vsak predmet, oprema ali stroj, ki je stalno vgrajen v zgradbi ali konstrukciji in ga ni mogoče odstraniti brez uničenja ali spremembe zgradbe ali konstrukcije.“;
in Article 18(2), the following subparagraph is added:
v členu 18(2) se doda naslednji pododstavek:
‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him.’;
„Izvajalec telekomunikacijskih storitev, storitev oddajanja ali elektronsko opravljenih storitev lahko prejemnika, ki ima sedež v Skupnosti, ne glede na nasprotne informacije obravnava kot osebo, ki ni davčni zavezanec, dokler mu prejemnik ne sporoči svoje osebne identifikacijske številke za DDV.“;
Where services covered by the first subparagraph of Article 56(2) or Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or who has his permanent address in one country and his usual residence in another, priority shall be given:
Kadar se storitve iz prvega pododstavka člena 56(2) ali členov 58 in 59 Direktive 2006/112/ES opravljajo za osebo, ki ni davčni zavezanec in ima sedež v več kot eni državi ali ima stalni naslov v eni in običajno prebivališče v drugi državi, ima prednost:
in the case of a non-taxable legal person, to the place referred to in point (a) of Article 13a of this Regulation, unless there is evidence that the service is used at the establishment referred to in point (b) of that article;
v primeru pravne osebe, ki ni davčni zavezanec, kraj iz točke (a) člena 13a te uredbe, razen če so dokazi, da se storitev uporablja v kraju poslovne enote iz točke (b) navedenega člena;
in the case of a natural person, to the place where he usually resides, unless there is evidence that the service is used at his permanent address.’;
v primeru fizične osebe, kraj, v katerem navedena oseba običajno prebiva, razen če so dokazi, da se storitev uporablja na njenem stalnem naslovu.“;
Section 4 is amended as follows:
oddelek 4 se spremeni:
the following subsections are inserted:
vstavijo se naslednji pododdelki:
‘Subsection 3a
„Pododdelek 3a
Presumptions for the location of the customer
Domneve glede kraja prejemnika storitev
For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a hotel lobby where the physical presence of the recipient of the service at that location is needed for the service to be provided to him by that supplier, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of that location and that the service is effectively used and enjoyed there.
Če izvajalec telekomunikacijskih storitev, storitev oddajanja ali elektronsko opravljenih storitev navedene storitve ponuja na določeni lokaciji, na primer v telefonski govorilnici, na točki dostopa do brezžičnega interneta, v internetni kavarni, restavraciji ali hotelski veži, prejemnik pa mora biti na tej lokaciji fizično prisoten, da bi ta izvajalec zanj lahko opravil zadevno storitev, se za namene uporabe členov 44, 58 in 59a Direktive 2006/112/ES domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, v katerem je ta lokacija, in da se storitev tam tudi dejansko uporablja in uživa.
If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the passenger transport operation.
Če je lokacija iz odstavka 1 tega člena na krovu plovila, zrakoplova ali na vlaku, ki prevaža potnike v Skupnosti v skladu s členoma 37 in 57 Direktive 2006/112/ES, se za državo, v kateri je ta kraj, šteje država, v kateri se je prevoz potnikov začel.
For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:
Za namene uporabe člena 58 Direktive 2006/112/ES in kadar se telekomunikacijske storitve, storitve oddajanja ali elektronsko opravljene storitve opravljajo za osebo, ki ni davčni zavezanec:
through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line;
prek njenega fiksnega omrežja, se domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, v katerem je nameščeno fiksno omrežje;
through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services;
prek mobilnih omrežij, se domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v državi, identificirani z mobilno oznako države na kartici SIM, ki se uporablja za prejemanje navedenih storitev;
for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there;
ter je zanje potrebna dekodirna ali druga podobna naprava ali kartica za gledanje in se fiksno omrežje ne uporablja, se domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, v katerem se nahaja dekodirna ali druga podobna naprava, če ta kraj ni znan, pa v kraju, v katerega je bila kartica za gledanje poslana v uporabo;
under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation.
v okoliščinah, ki niso navedene v členih 24a in v točkah (a), (b) in (c) tega člena, se domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, ki ga kot takšnega določi izvajalec na podlagi dveh nenasprotujočih si dokazov iz člena 24f te uredbe.
For the application of Article 56(2) of Directive 2006/112/EC, where the hiring, other than short-term hiring, of means of transport is supplied to a non-taxable person, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24e of this Regulation.
Če se osebi, ki ni davčni zavezanec, da v najem prevozno sredstvo, pri čemer to ne velja za kratkoročni najem, se za namene uporabe člena 56(2) Direktive 2006/112/ES domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, ki ga kot takšnega določi izvajalec na podlagi dveh nenasprotujočih si dokazov iz člena 24e te uredbe.
Subsection 3b
Pododdelek 3b
Rebuttal of presumptions
Izpodbojnost domnev
Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has his permanent address or usually resides elsewhere.
Izvajalec storitve, navedene v členu 58 Direktive 2006/112/ES, lahko izpodbije domnevo iz člena 24a ali iz točke (a), (b) ali (c) člena 24b te uredbe, na podlagi treh nenasprotujočih si dokazov, iz katerih je razvidno, da ima prejemnik sedež, stalni naslov ali običajno prebivališče drugje.
A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.
Davčni organ lahko izpodbije domneve iz členov 24a, 24b ali 24c, če obstajajo znaki nepravilnega ravnanja ali zlorabe s strani izvajalca.
Subsection 3c
Pododdelek 3c
Evidence for the identification of the location of the customer and rebuttal of presumptions
Dokazi za ugotavljanje kraja prejemnika storitve in izpodbojnost domnev