natgillin/translations-raw huggingface dataset:
Only the intermediary services or separate supply of services such as distribution or promotion services would be subject to VAT.
Predmet DDV bi bile le storitve posredovanja ali ločeno opravljanje storitev, kot so storitve distribucije ali promocije.
Therefore, where a taxable person who is not acting in his own name receives any separate consideration on the transfer of a voucher, that consideration should be taxable according to the normal VAT arrangements.
Kadar davčni zavezanec, ki ne deluje v svojem imenu, prejme katero koli ločeno plačilo ob prenosu kupona, bi zato moralo biti to plačilo obdavčeno v skladu s splošno ureditvijo DDV.
In the case of multi-purpose vouchers, to ensure that the amount of VAT paid in respect of multi-purpose vouchers where VAT on the underlying supply of goods or services is charged only upon redemption is accurate, without prejudice to Article 73 of Directive 2006/112/EC, the supplier of the goods or services should account for the VAT based on the consideration paid for the multi-purpose voucher.
V primeru večnamenskih kuponov bi moral dobavitelj blaga ali storitev, da bi zagotovili, da je plačan znesek DDV v zvezi z večnamenskimi kuponi, kadar se DDV za osnovno dobavo blaga ali opravljanje storitev obračuna šele po unovčenju, točen, brez poseganja v člen 73 Direktive 2006/112/ES obračunati DDV na podlagi dejanskega plačila za večnamenski kupon.
In the absence of such information the taxable amount should be equal to the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.
Če teh informacij ni na voljo, je davčna osnova enaka denarni vrednosti, navedeni na samem večnamenskem kuponu ali v pripadajoči dokumentaciji, zmanjšani za znesek DDV, ki se nanaša na dobavljeno blago ali opravljene storitve.
Where a multi-purpose voucher is used partially in respect of the supply of goods or services, the taxable amount should be equal to the corresponding part of the consideration or the monetary value, less the amount of VAT relating to the goods or services supplied.
Če je večnamenski kupon uporabljen delno v zvezi z dobavo blaga ali opravljanjem storitev, bi morala biti davčna osnova enaka ustreznemu delu plačila ali denarne vrednosti, zmanjšanemu za znesek DDV, ki se nanaša na dobavljeno blago ali opravljene storitve.
This Directive does not target the situations where a multi-purpose voucher is not redeemed by the final consumer during its validity period, and the consideration received for such voucher is kept by the seller.
Ta direktiva ne zadeva primerov, v katerih končni uporabnik ne unovči večnamenskega kupona v času njegove veljavnosti, plačilo, prejeto za takšen kupon, pa obdrži prodajalec.
Since the objectives of this Directive, namely the simplification, modernisation and harmonisation of the VAT rules applying to vouchers, 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 ciljev te direktive, in sicer poenostavitve, posodobitve in harmonizacije pravil o DDV, ki se uporabljajo za kupone, države članice ne morejo zadovoljivo doseči, temveč se lažje dosežejo na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In accordance with the Joint Political Declaration of Member States and the Commission of 28 September 2011 on explanatory documents, Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
V skladu s skupno politično izjavo držav članic in Komisije z dne 28. septembra 2011 o obrazložitvenih dokumentih se države članice zavezujejo, da bodo v upravičenih primerih obvestilu o ukrepih za prenos priložile enega ali več dokumentov, v katerih bo pojasnjeno razmerje med sestavnimi elementi direktive in ustreznimi deli nacionalnih instrumentov za prenos.
With regard to this Directive, the legislator considers the transmission of such documents to be justified.
Zakonodajalec meni, da je predložitev takih dokumentov v primeru te direktive upravičena.
The provisions regarding the VAT treatment of vouchers should apply only to vouchers issued after 31 December 2018 and are without prejudice to the validity of the legislation and interpretation previously adopted by the Member States.
Določbe glede DDV obravnave kuponov bi bilo treba uporabljati le za kupone, izdane po 31. decembru 2018, in ne posegajo v veljavnost zakonodaje, ki so jo države članice sprejele pred tem, in na njeno razlago.
in Title IV, the following Chapter is inserted:
v naslovu IV se vstavi naslednje poglavje:
‘CHAPTER 5
„POGLAVJE 5
Provisions common to Chapters 1 and 3
Skupne določbe za poglavji 1 in 3
‘voucher’ means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;
‚kupon‘ pomeni instrument, v zvezi s katerim obstaja obveznost, da se sprejme kot plačilo ali delno plačilo za dobavo blaga ali opravljanje storitev, pri čemer so blago, ki bo dobavljeno, ali storitve, ki bodo opravljene, ali identiteta njihovih morebitnih dobaviteljev navedeni na samem instrumentu ali v pripadajoči dokumentaciji, vključno s pogoji uporabe takšnega instrumenta.
‘single-purpose voucher’ means a voucher where the place of supply of the goods or services to which the voucher relates, and the VAT due on those goods or services, are known at the time of issue of the voucher;
‚enonamenski kupon‘ pomeni kupon, v zvezi s katerim sta ob njegovi izdaji znana kraj dobave blaga ali opravljanja storitev, na katere se nanaša kupon, in DDV, ki ga je treba plačati za navedeno blago ali storitve.
‘multi-purpose voucher’ means a voucher, other than a single-purpose voucher.
‚večnamenski kupon‘ pomeni kupon, ki ni enonamenski kupon.
Each transfer of a single-purpose voucher made by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates.
Vsak prenos enonamenskega kupona s strani davčnega zavezanca, ki deluje v svojem imenu, se šteje za dobavo blaga ali opravljanje storitev, na katere se kupon nanaša.
The actual handing over of the goods or the actual provision of the services in return for a single-purpose voucher accepted as consideration or part consideration by the supplier shall not be regarded as an independent transaction.
Dejanska izročitev blaga ali dejansko opravljanje storitev v zameno za enonamenski kupon, ki ga dobavitelj sprejme kot plačilo ali delno plačilo, se ne šteje za neodvisno transakcijo.
Where a transfer of a single-purpose voucher is made by a taxable person acting in the name of another taxable person, that transfer shall be regarded as a supply of the goods or services to which the voucher relates made by the other taxable person in whose name the taxable person is acting.
Kadar prenos enonamenskega kupona opravi davčni zavezanec, ki deluje v imenu drugega davčnega zavezanca, se ta prenos šteje za dobavo blaga ali opravljanje storitev, na katere se kupon nanaša, s strani drugega davčnega zavezanca, v imenu katerega davčni zavezanec deluje.
Where the supplier of goods or services is not the taxable person who, acting in his own name, issued the single-purpose voucher, that supplier shall however be deemed to have made the supply of the goods or services related to that voucher to that taxable person.
Kadar dobavitelj blaga ali storitev ni davčni zavezanec, ki je v svojem imenu izdal enonamenski kupon, se za tega dobavitelja kljub vsemu šteje, da je zadevnemu davčnemu zavezancu dobavil blago ali zanj opravil storitve, na katere se ta kupon nanaša.
The actual handing over of the goods or the actual provision of the services in return for a multi-purpose voucher accepted as consideration or part consideration by the supplier shall be subject to VAT pursuant to Article 2, whereas each preceding transfer of that multi-purpose voucher shall not be subject to VAT.
Dejanska izročitev blaga ali dejansko opravljanje storitev v zameno za večnamenski kupon, ki ga dobavitelj sprejme kot plačilo ali delno plačilo, je predmet DDV v skladu s členom 2, pri čemer vsak predhodni prenos tega večnamenskega kupona ni predmet DDV.
Where a transfer of a multi-purpose voucher is made by a taxable person other than the taxable person carrying out the transaction subject to VAT pursuant to the first subparagraph, any supply of services that can be identified, such as distribution or promotion services, shall be subject to VAT.’;
Kadar prenos večnamenskega kupona opravi davčni zavezanec, ki ni davčni zavezanec, ki izvaja transakcijo, ki je predmet DDV v skladu s prvim pododstavkom, je vsako opravljanje storitev, ki jih je mogoče identificirati, kot so storitve distribucije ali promocije, predmet DDV.“;
Without prejudice to Article 73, the taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.’;
Brez poseganja v člen 73 je davčna osnova za dobavo blaga ali opravljanje storitev v zvezi z večnamenskim kuponom enaka plačilu, plačanemu za kupon, oziroma, če teh informacij ni na voljo, denarni vrednosti, navedeni na samem večnamenskem kuponu ali v pripadajoči dokumentaciji, zmanjšanemu za znesek DDV, ki se nanaša na dobavljeno blago ali opravljene storitve.“;
in Title XV, the following Chapter is inserted:
v naslovu XV se vstavi naslednje poglavje:
Transitional measures for the application of new legislation
Prehodni ukrepi za uporabo nove zakonodaje
Article 410a
Člen 410a
Articles 30a, 30b and 73a shall apply only to vouchers issued after 31 December 2018.
Členi 30a, 30b in 73a se uporabljajo le za kupone, izdane po 31. decembru 2018.
Article 410b
Člen 410b
By 31 December 2022 at the latest, the Commission shall, on the basis of information obtained from the Member States, present to the European Parliament and to the Council an assessment report on the application of the provisions of this Directive as regards the VAT treatment of vouchers, with particular regard to the definition of vouchers, the VAT rules relating to taxation of vouchers in the distribution chain and to non-redeemed vouchers, accompanied where necessary by an appropriate proposal to amend the relevant rules.’.
Komisija najpozneje do 31. decembra 2022 na podlagi informacij, ki jih pridobi od držav članic, Evropskemu parlamentu in Svetu predloži poročilo o oceni uporabe določb te direktive glede DDV obravnave kuponov, zlasti glede opredelitve kuponov, pravil o DDV v zvezi z obdavčitvijo kuponov v distribucijski fazi in neunovčenih kuponov, pri čemer po potrebi priloži ustrezen predlog o spremembi zadevnih pravil.“
They shall forthwith communicate to the Commission the text of those provisions.
Države članice Komisiji sporočijo besedila temeljnih predpisov nacionalnega prava, ki jih sprejmejo na področju, ki ga ureja ta direktiva.
They shall apply those provisions from 1 January 2019.
Člen 3
Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Ta direktiva začne veljati dan po objavi v Uradnem listu Evropske unije.
This Directive shall enter into force on the day following that of its publication in the Official Journal of the European Union.
Ta direktiva je naslovljena na države članice.
Article 4
V Luxembourgu, 27. junija 2016
For the Council
UL C 45, 5.2.2016, str. 173.
The President
UL C 11, 15.1.2013, str. 27.
OJ C 45, 5.2.2016, p. 173.
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).
OJ C 11, 15.1.2013, p. 27.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 31. decembra 2018.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
Komisiji takoj sporočijo besedila teh predpisov.
Scientific knowledge on medical conditions which affect fitness to drive has progressed since the adoption of Directive 2006/126/EC, in particular as regards the estimation of both the risks for road safety associated with the medical conditions and the effectiveness of treatment in averting those risks.
Znanstveno poznavanje zdravstvenih stanj, ki vplivajo na sposobnost za vožnjo, se je od sprejetja Direktive 2006/126/ES izboljšalo, zlasti kar zadeva oceno tako tveganj za varnost v cestnem prometu zaradi zdravstvenih stanj kot učinkovitosti zdravljenja za preprečevanje navedenih tveganj.
The current text of Directive 2006/126/EC no longer reflects the latest knowledge on disorders that affect the heart and the blood vessels which either pose a current or a prospective risk of a significant, sudden and disabling event, or impair an individual from safely controlling their vehicle, or lead to both consequences.
Trenutno besedilo Direktive 2006/126/ES ne odraža več najnovejših dognanj o boleznih, ki vplivajo na srce in ožilje, tako da pomenijo takojšnje ali poznejše tveganje za pomemben in nenaden dogodek, ki prizadene posameznika, ali poslabšajo sposobnost posameznika, da varno upravlja s svojim vozilom, ali vodijo do obeh posledic.
The Committee on driving licences has established a Working Group on Driving and Cardiovascular Diseases with the objective to assess the road safety risks associated with cardiovascular diseases from a current medical perspective and to formulate appropriate guidelines.
Odbor za vozniška dovoljenja je ustanovil delovno skupino za vožnjo in kardiovaskularne bolezni, da se na podlagi trenutnega medicinskega znanja ocenijo tveganja za varnost v cestnem prometu, povezana s kardiovaskularnimi boleznimi, in pripravijo ustrezne smernice.
The report [2] produced by the working group demonstrates why it is necessary to update the provisions on cardiovascular diseases in Annex III to Directive 2006/126/EC.
Poročilo [2], ki ga je pripravila delovna skupina, kaže, zakaj je potrebna posodobitev predpisov o kardiovaskularnih boleznih iz Priloge III k Direktivi 2006/126/ES.
It proposes to take into account the latest medical understanding and to clearly indicate for which conditions driving should be allowed and in which situations driving licences should not be issued or renewed.
Delovna skupina v poročilu predlaga, da se upoštevajo najnovejša medicinska dognanja ter jasno navede, katerim stanjem navkljub bi bilo treba vožnjo odobriti in v katerih primerih se vozniških dovoljenj ne bi smelo izdati ali podaljšati.
Furthermore, the report includes detailed information on how the updated provisions on cardiovascular diseases should be applied by the competent national authorities.
Poleg tega so v poročilo vključene podrobne informacije, kako naj pristojni nacionalni organi izvajajo posodobljene predpise o kardiovaskularnih boleznih.
The knowledge and methods for diagnosing and treating hypoglycaemia have advanced since the last update of the provisions on diabetes in Annex III to Directive 2006/126/EC in 2009.
Znanje in metode za diagnosticiranje in zdravljenje hipoglikemije so napredovale od zadnje posodobitve predpisov o sladkorni bolezni iz Priloge III k Direktivi 2006/126/ES leta 2009.
The Diabetes Working Group, established by the Committee on driving licences, has concluded that those developments should be taken into account by updating those provisions, in particular concerning the relevance of hypoglycaemia occurring during sleep and duration of the driving ban following recurrent severe hypoglycaemia for group 1 drivers.
Delovna skupina za sladkorno bolezen, ki jo je ustanovil Odbor za vozniška dovoljenja, je sklenila, da bi bilo treba navedeni razvoj upoštevati in posodobiti navedene predpise, zlasti glede pomena pojava hipoglikemije med spanjem in trajanja prepovedi vožnje po ponavljajoči se hudi hipoglikemiji za voznike iz skupine 1.
To appropriately take into account individual specificities and to adapt properly to future developments in these medical fields, Member States should be provided with an option for the competent national medical authorities to allow driving in duly justified individual cases.
Da se ustrezno upoštevajo značilnosti posameznikov in primerno prilagodi prihodnjemu razvoju na teh zdravstvenih področjih, bi bilo treba državam članicam omogočiti, da lahko pristojni nacionalni zdravstveni organi dovolijo vožnjo v ustrezno utemeljenih posameznih primerih.
In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents [3], Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
Države članice so se v skladu s skupno politično deklaracijo držav članic in Komisije o obrazložitvenih dokumentih [3] z dne 28. septembra 2011 zavzele, da bodo v utemeljenih primerih k uradnemu obvestilu o svojih ukrepih za prenos priložile enega ali več dokumentov, ki bodo pojasnjevali razmerje med sestavnimi deli direktive in ustreznimi deli nacionalnih instrumentov za prenos.
Annex III to Directive 2006/126/EC is amended in accordance with the Annex to this Directive.
Priloga III k Direktivi 2006/126/ES se spremeni v skladu s Prilogo k tej direktivi.
Member States shall adopt and publish, by 1 January 2018 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 1. januarja 2018.
They shall forthwith communicate to the Commission the text of those provisions.
Besedilo navedenih predpisov nemudoma sporočijo Komisiji.
They shall apply those provisions from 1 January 2018.
Navedene predpise uporabljajo od 1. januarja 2018.
New Standards for Driving and Cardiovascular Diseases, Report of the Expert Group on Driving and Cardiovascular Diseases, Brussels, October 2013.
Novi standardi za vožnjo in kardiovaskularne bolezni, Poročilo strokovne skupine za vožnjo in kardiovaskularne bolezni (New Standards for Driving and Cardiovascular Diseases, Report of the Expert Group on Driving and Cardiovascular Diseases), Bruselj, oktober 2013.
Section 9 (‘CARDIOVASCULAR DISEASES’) is replaced by the following:
oddelek 9 („KARDIOVASKULARNE BOLEZNI“) se nadomesti z naslednjim:
‘CARDIOVASCULAR DISEASES
„KARDIOVASKULARNE BOLEZNI
Cardiovascular conditions or diseases can lead to a sudden impairment of the cerebral functions that constitutes a danger to road safety.
Kardiovaskularna stanja ali bolezni lahko vodijo do nepričakovanega poslabšanja možganskih funkcij, kar pomeni ogrožanje varnosti na cesti.
These conditions represent grounds for establishing temporary or permanent restrictions to driving.
Ta stanja so razlog za uvedbo začasne ali trajne omejitve vožnje.
For the following cardiovascular conditions, driving licences may be issued or renewed for applicants or drivers in the indicated groups, only after the condition has been effectively treated and subject to competent medical authorisation and if appropriate, regular medical assessment:
Pri naslednjih kardiovaskularnih stanjih se lahko vozniška dovoljenja izdajo ali podaljšajo kandidatom ali voznikom iz navedenih skupin šele po tem, ko je bilo stanje že učinkovito zdravljeno in upoštevano pri oceni pristojnega zdravstvenega organa ter je po potrebi pod rednim zdravniškim nadzorom:
brady-arrhythmias (sinus node disease and conduction disturbances) and tachy-arrhythmias (supraventricular and ventricular arrhythmias) with history of syncope or syncopal episodes due to arrhythmic conditions (applies to group 1 and 2);
bradiaritmije (bolezen sinusnega vozla in motnje prevajanja) in tahiaritmije (supraventrikularne in ventrikularne aritmije) z anamnezo sinkope ali sinkopalnih epizod zaradi aritmičnih stanj (velja za skupini 1 in 2);
brady-arrhythmias: sinus node disease and conduction disturbances with second degree atrioventricular (AV) block Mobitz II, third degree AV block or alternating bundle branch block (applies to group 2 only);
bradiaritmije: bolezen sinusnega vozla in motnje prevajanja z atrioventrikularnim (AV) blokom druge stopnje Mobitz II, AV blokom tretje stopnje ali izmeničnim kračnim blokom (velja samo za skupino 2);
tachy-arrhythmias (supraventricular and ventricular arrhythmias) with
tahiaritmije (supraventrikularne in ventrikularne aritmije) s
structural heart disease and sustained ventricular tachycardia (VT) (applies to group 1 and 2), or
strukturno boleznijo srca in trajno ventrikularno tahikardijo (VT) (velja za skupini 1 in 2) ali
polymorphic nonsustained VT, sustained ventricular tachycardia or with an indication for a defibrillator (applies to group 2 only);
polimorfno netrajno VT, trajno ventrikularno tahikardijo ali z indikacijo za defibrilator (velja samo za skupino 2);
symptomatic of angina (applies to group 1 and 2);
simptomatska angina pectoris (velja za skupini 1 in 2);
permanent pacemaker implantation or replacement (applies to group 2 only);
vsaditev ali zamenjava trajnega spodbujevalnika (velja samo za skupino 2);
defibrillator implantation or replacement or appropriate or inappropriate defibrillator shock (applies to group 1 only);
vsaditev ali zamenjava defibrilatorja ali ustrezni ali neustrezni sunek defibrilatorja (velja samo za skupino 1);
syncope (a transient loss of consciousness and postural tone, characterised by rapid onset, short duration, and spontaneous recovery, due to global cerebral hypoperfusion, of presumed reflex origin, of unknown cause, with no evidence of underlying heart disease)(applies to group 1 and 2);
sinkopa (prehodna izguba zavesti in telesne drže, ki običajno nastopi nenadno, kratko traja in spontano izzveni, nastane zaradi globalnega slabšega cerebralnega pretoka krvi, je domnevno refleksnega izvora, neznanega vzroka, brez dokazov za temeljno bolezen srca) (velja za skupini 1 in 2);
acute coronary syndrome (applies to group 1 and 2);
akutni koronarni sindrom (velja za skupini 1 in 2);
stable angina if symptoms do not occur with mild exercise (applies to group 1 and 2);
stabilna angina pectoris, če se simptomi ne pojavljajo pri zmerni obremenitvi (velja za skupini 1 in 2);
percutaneous coronary intervention (PCI) (applies to group 1 and 2);
perkutana koronarna intervencija (PCI) (velja za skupini 1 in 2);
coronary artery bypass graft surgery (CABG) (applies to group 1 and 2);
kirurška premostitev koronarne arterije z graftom (CABG) (velja za skupini 1 in 2);
stroke/transient ischemic attack (TIA) (applies to group 1 and 2);
kap/prehodni ishemični napad (TIA) (velja za skupini 1 in 2);
significant carotid artery stenosis (applies to group 2 only);
pomembna stenoza karotidne arterije (velja samo za skupino 2);
maximum aortic diameter exceeding 5,5 cm (applies to group 2 only);
največji premer aorte presega 5,5 cm (velja samo za skupino 2);
heart failure:
odpoved srca:
New York Heart Association (NYHA) I, II, III (applies to group 1 only),
New York Heart Association (NYHA) I, II, III (velja samo za skupino 1),
NYHA I and II provided that the left ventricular ejection fraction is at least 35 % (applies to group 2 only);
NYHA I in II, če je iztisna frakcija levega prekata vsaj 35 % (velja samo za skupino 2);
heart transplantation (applies to group 1 and 2);
transplantacija srca (velja za skupini 1 in 2);