natgillin/translations-raw huggingface dataset:
HAS ADOPTED THIS REGULATION:
Količine, za katere zahtevki za uvozna dovoljenja niso bili vloženi na podlagi Izvedbene uredbe (EU) 2015/2077 in ki jih je treba dodati količinam za podobdobje od 1. aprila do 30. junija 2018, so navedene v Prilogi k tej uredbi.
The quantities for which import licence applications have not been lodged pursuant to Implementing Regulation (EU) 2015/2077, to be added to the subperiod from 1 April to 30 June 2018, are set out in the Annex to this Regulation.
Ta uredba začne veljati na dan objave v Uradnem listu Evropske unije.
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
V Bruslju, 21. decembra 2017
Directorate-General for Agriculture and Rural Development
Izvedbena uredba Komisije (EU) 2015/2077 z dne 18. novembra 2015 o odprtju in upravljanju uvoznih tarifnih kvot Unije za jajca, jajčne proizvode in albumine s poreklom iz Ukrajine (UL L 302, 19.11.2015, str. 57).
Commission Implementing Regulation (EU) 2015/2077 of 18 November 2015 opening and providing for the administration of Union import tariff quotas for eggs, egg products and albumins originating in Ukraine (OJ L 302, 19.11.2015, p. 57).
Zaporedna št.
Quantities not applied for, to be added to the quantities available for the subperiod from 1 April to 30 June 2018
Izvedbena uredba Komisije (EU) 2015/2077 [2] je odprla letne tarifne kvote za uvoz proizvodov iz sektorja jajc, jajčnih proizvodov in albuminov s poreklom iz Ukrajine.
Commission Implementing Regulation (EU) 2017/2446
Izvedbena uredba Komisije (EU) 2017/2446
In accordance with Article 20(1)(a) of Regulation (EU) 2016/1011, a benchmark is considered as being a critical benchmark where it is used directly or indirectly within a combination of benchmarks as a reference for financial instruments or financial contracts or for measuring the performance of investment funds, having a total value of at least EUR 500 billion on the basis of all the ranges of maturities or tenors of the benchmark, where applicable.
V skladu s členom 20(1)(a) Uredbe (EU) 2016/1011 se referenčna vrednost šteje za ključno, kadar se uporablja neposredno ali posredno v kombinaciji referenčnih vrednosti kot referenca pri finančnih instrumentih ali finančnih pogodbah ali za merjenje uspešnosti investicijskih skladov, katerih skupna vrednost je vsaj 500 milijard EUR na podlagi celotnega razpona trajanja oziroma zapadlosti referenčne vrednosti, kadar je to primerno.
The London Interbank Offered Rate (LIBOR) measures unsecured inter-bank offered rates in five currencies, including the Euro, with seven maturities ranging from overnight to 12 months.
Londonska medbančna obrestna mera (London Interbank Offered Rate, LIBOR) meri nezavarovane medbančne obrestne mere v petih valutah, vključno z eurom, s sedmimi zapadlostmi, in sicer od čez noč do 12 mesecev.
It is one of the most important interest rate benchmark worldwide.
Je ena izmed najpomembnejših referenčnih obrestnih mer na svetu.
It is used as the floating rate for many financial contracts, from interest rate swaps to student loans, mortgages and corporate funding instruments.
Uporablja se kot spremenljiva obrestna mera za številne finančne pogodbe, od zamenjav obrestne mere do študentskih posojil, hipotek in instrumentov za financiranje podjetij.
The Financial Conduct Authority (FCA) has identified approximately USD 156,8 trillion in over-the-counter derivatives that made a reference to LIBOR in October 2016.
Organ za finančno poslovanje (FCA) je ugotovil, da se je LIBOR oktobra 2016 uporabljal pri izvedenih finančnih instrumentih, s katerim se trguje zunaj organiziranega trga, v vrednosti približno 156,8 bilijona USD.
In addition, the FCA points out that there is significant reference to LIBOR in exchange traded derivatives, bond and corporate debt markets and that these exposures are relevant with regard to systemic risk and the real economy.
Poleg tega FCA poudarja, da se LIBOR pogosto uporablja pri izvedenih finančnih instrumentih, s katerimi se trguje na borzi ter na trgih obveznic in dolga podjetij, ter da so te izpostavljenosti pomembne za sistemsko tveganje in realno gospodarstvo.
The list of critical benchmarks established by Commission Implementing Regulation (EU) 2016/1368 [2] should therefore be amended by adding LIBOR.
Seznam ključnih referenčnih vrednosti, določen z Izvedbeno uredbo Komisije (EU) 2016/1368 [2], bi bilo zato treba spremeniti tako, da se doda LIBOR.
In light of the importance of LIBOR for interbank market and the high number of financial instruments in the Union referencing it, this Regulation should enter into force as a matter of urgency.
Ob upoštevanju pomena LIBOR za medbančni trg in velikega števila finančnih instrumentov v Uniji, ki jo uporabljajo kot referenčno vrednost, bi morala ta uredba začeti veljati čim prej.
In accordance with Article 20(1) of Regulation (EU) 2016/1011, the applicability of this Regulation is dependent on the administrator providing a critical benchmark being located within the Union.
V skladu s členom 20(1) Uredbe (EU) 2016/1011 se ta uredba uporablja v primerih, ko ima upravljavec, ki ponudi ključno referenčno vrednosti, sedež v Uniji.
The measures provided for in this Regulation are in accordance with the opinion of the European Securities Committee,
Ukrepi iz te uredbe so v skladu z mnenjem Evropskega odbora za vrednostne papirje –
The Annex to Implementing Regulation (EU) 2016/1368 is replaced by the text in the Annex to this Regulation.
Priloga k Izvedbeni uredbi (EU) 2016/1368 se nadomesti z besedilom iz Priloge k tej uredbi.
OJ L 171, 29.6.2016, p. 1.
UL L 171, 29.6.2016, str. 1.
Commission Implementing Regulation (EU) 2016/1368 of 11 August 2016 establishing a list of critical benchmarks used in financial markets pursuant to Regulation (EU) 2016/1011 of the European Parliament and of the Council (OJ L 217, 12.8.2016, p. 1).
Izvedbena uredba Komisije (EU) 2016/1368 z dne 11. avgusta 2016 o določitvi seznama ključnih referenčnih vrednosti, ki se uporabljajo na finančnih trgih v skladu z Uredbo (EU) 2016/1011 Evropskega parlamenta in Sveta (UL L 217, 12.8.2016, str. 1).
List of critical benchmarks pursuant to Article 20(1) of Regulation (EU) 2016/1011
Seznam ključnih referenčnih vrednosti v skladu s členom 20(1) Uredbe (EU) 2016/1011
Administrator
Upravljavec
Euro Interbank Offered Rate (EURIBOR®)
Evropska medbančna obrestna mera (EURIBOR®)
European Money Markets Institute (EMMI)
Inštitut za evropske denarne trge (EMMI)
Brussels, Belgium
Bruselj, Belgija
London Interbank Offered Rate (LIBOR)
London, Združeno kraljestvo
Commission Implementing Regulation (EU) 2017/2447
Izvedbena uredba Komisije (EU) 2017/2447
Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p.
Nomenklatura držav, določena v Uredbi Komisije (EU) št. 1106/2012 z dne 27. novembra 2012 o izvajanju Uredbe (ES) št. 471/2009 Evropskega parlamenta in Sveta o statistiki Skupnosti o zunanji trgovini z državami nečlanicami v zvezi s posodabljanjem nomenklature držav in ozemelj (UL L 328, 28.11.2012, str.
Council Regulation (EU) 2017/2454
Uredba Sveta (EU) 2017/2454
amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
o spremembi Uredbe (EU) št. 904/2010 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost
Council Regulation (EU) No 904/2010 [3] lays down rules on the exchange and storage of information by Member States in order to establish the special schemes provided for by Chapter 6 of Title XII of Council Directive 2006/112/EC [4].
Uredba Sveta (EU) št. 904/2010 [3] določa pravila o izmenjavi informacij med državami članicami in hrambi teh informacij za vzpostavitev posebnih ureditev iz poglavja 6 naslova XII Direktive Sveta 2006/112/ES [4].
The extension from 1 January 2021 of those special schemes to distance sales of goods and services other than telecommunications, broadcasting or electronically supplied services requires extending the scope of the rules of this Regulation concerning the provision of information and transfer of money between the Member State of identification and the Member States of consumption.
Razširitev teh posebnih ureditev na prodajo blaga na daljavo ter na druge storitve, ki niso telekomunikacijske storitve, storitve oddajanja in elektronsko opravljene storitve od 1. januarja 2021 zahteva razširitev področja uporabe pravil iz te uredbe v zvezi s posredovanjem informacij in prenosom denarja med državo članico identifikacije in državo članico potrošnje.
Due to the extended scope of the special schemes to cover also distance sales of goods and all services, the number of transactions to be reported in the VAT return will increase considerably.
Zaradi razširjenega področja uporabe posebnih ureditev, ki bi pokrivalo tudi prodajo blaga na daljavo in vse storitve, se bo znatno povečalo število transakcij, ki se prijavijo v obračunu DDV.
In order to allow the Member State of identification sufficient time to treat the VAT returns submitted by taxable persons under the special scheme, the deadline for transferring the information of the VAT return and the VAT amount paid to every Member State of consumption should be extended by 10 days.
Da bi državi članici identifikacije omogočili dovolj časa za obravnavo obračunov DDV, ki jih davčni zavezanci predložijo v skladu s posebno ureditvijo, bi bilo treba rok za prenos informacij o obračunu DDV in znesku DDV, ki se plača posamezni državi članici potrošnje, podaljšati za 10 dni.
The extension of the special schemes to distance sales of goods imported from third territories or third countries requires that the customs authority of the Member State of importation is able to identify imports of goods in small consignments for which value added tax (VAT) is to be paid through one of the special schemes.
Zaradi razširitve področja uporabe posebnih ureditev na prodajo s tretjih ozemelj ali iz tretjih držav uvoženega blaga na daljavo je treba carinskemu organu države članice uvoza omogočiti, da prepozna uvoz blaga v majhnih pošiljkah, za katerega se davek na dodano vrednost (DDV) plača prek ene od posebnih ureditev.
The identification number under which VAT is paid should therefore be communicated in advance to enable customs authorities to check its validity upon importation of the goods.
Zato je treba identifikacijsko številko, pod katero se DDV plača, sporočiti vnaprej, da imajo carinski organi možnost ob uvozu blaga preveriti veljavnost te številke.
Taxable persons using such special schemes may be subject to requests for records from and administrative enquiries by the Member State of identification and all the Member States of consumption where goods or services are supplied to.
Davčni zavezanci, ki uporabljajo take posebne ureditve, lahko prejmejo zahtevke po evidencah in zahtevke za uradne preiskave s strani države članice identifikacije in vseh držav članic potrošnje, v katere se blago dobavlja ali v katerih se opravljajo storitve.
To reduce the administrative burden and compliance costs for businesses as well as for tax administrations of multiple requests for records and administrative enquiries and to avoid duplication of work, such requests and enquiries should as much as possible be coordinated by the Member State of identification.
Da bi se tako za podjetja kot za davčne uprave zmanjšali upravno breme in stroški izpolnjevanja obveznosti, ki jih povzročajo taki večkratni zahtevki po evidencah in zahtevki za uradne preiskave, ter da bi se izognili podvajanju dela, bi morala take zahtevke in preiskave, kolikor je le mogoče, usklajevati država članica identifikacije.
To simplify the collection of statistical data concerning the application of the special schemes, the Commission should be authorised to extract aggregated statistical and diagnostic information, such as the number of the different types of electronic messages exchanged between Member States, related to the special schemes, with the exception of data concerning individual taxable persons.
Da se poenostavi zbiranje statističnih podatkov o uporabi posebnih ureditev, bi morala biti Komisija pooblaščena za pridobivanje zbirnih statističnih in diagnostičnih podatkov, kot je število različnih vrst elektronskih sporočil, izmenjanih med državami članicami, v zvezi s posebnimi ureditvami, razen podatkov v zvezi s posameznimi davčnimi zavezanci.
The information to be submitted by the taxable person and to be transmitted between Member States for the application of the special schemes, as well as the technical details, including common electronic messages, for the submission by the taxable person or the transmission of this information between Member States should be adopted in accordance with the comitology procedure provided for in this Regulation.
Informacije, ki jih predložijo davčni zavezanci in ki se posredujejo med državami članicami za izvajanje posebnih ureditev, ter tehnične podrobnosti, vključno s skupnimi elektronskimi sporočili, za predložitev teh informacij s strani davčnega zavezanca ali za njihovo posredovanje med državami članicami bi bilo treba sprejeti v skladu s postopkom v odboru, določenim v tej uredbi.
Taking account of the time needed to put in place the measures necessary to implement this Regulation and for the Member States to adapt their IT system for registration and for declaration and payment of the VAT as well as to take into account amendments introduced by Article 2 of Council Directive (EU) 2017/2455 [5], this Regulation should apply from the date of the application of those amendments.
Ob upoštevanju časa, ki je potreben za vzpostavitev ukrepov, potrebnih za izvajanje te uredbe, in za to, da države članice prilagodijo svoje sisteme IT za registracijo ter za prijavo in plačilo DDV, ter da se upoštevajo spremembe, uvedene s členom 2 Direktive Sveta (EU) 2017/2455 [5], bi se morala ta uredba uporabljati od datuma začetka uporabe navedenih sprememb.
Regulation (EU) No 904/2010 should therefore be amended accordingly,
Uredbo (EU) št. 904/2010 bi bilo zato treba ustrezno spremeniti –
Regulation (EU) No 904/2010 is amended as follows:
Uredba (EU) št. 904/2010 se spremeni:
in Article 1, paragraph 4 is replaced by the following:
v členu 1 se odstavek 4 nadomesti z naslednjim:
This Regulation also lays down rules and procedures for the exchange by electronic means of VAT information on goods and services supplied in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC and also for any subsequent exchange of information and, as far as goods and services covered by the special schemes are concerned, for the transfer of money between Member States' competent authorities.’.
Ta uredba določa tudi pravila in postopke za elektronsko izmenjavo informacij o DDV glede dobavljenega blaga in opravljenih storitev v skladu s posebnimi ureditvami na podlagi poglavja 6 naslova XII Direktive 2006/112/ES ter za kakršno koli naknadno izmenjavo informacij in, kolikor gre za blago in storitve v okviru teh posebnih ureditev, za prenos denarja med pristojnimi organi držav članic.“;
in Article 2, paragraph 2 is replaced by the following:
v členu 2 se odstavek 2 nadomesti z naslednjim:
The definitions contained in Articles 358, 358a, 369a and 369l of Directive 2006/112/EC for the purposes of each special scheme shall also apply for the purposes of this Regulation.’.
Opredelitve pojmov iz členov 358, 358a, 369a in 369l Direktive 2006/112/ES za namene posameznih posebnih ureditev se uporabljajo tudi za namene te uredbe.“;
in Article 17(1), point (d) is replaced by the following:
v členu 17(1) se točka (d) nadomesti z naslednjim:
information which it collects pursuant to Articles 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s and 369t of Directive 2006/112/EC.’.
informacije, ki jih zbira v skladu s členi 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s in 369t Direktive 2006/112/ES.“;
in Article 17(1), the following point is added:
v člen 17(1) se doda naslednja točka:
data on the VAT identification numbers referred to Article 369q of Directive 2006/112/EC it has issued and, per VAT identification number issued by any Member State, the total value of the imports of goods exempted under Article 143(1), point (ca), during each month.’.
podatke o identifikacijskih številkah za DDV iz člena 369q Direktive 2006/112/ES, ki jih je izdala, in – za vsako identifikacijsko številko za DDV, ki jo je izdala katera koli država članica – skupno vrednost uvoza blaga, izvzetega na podlagi člena 143(1)(ca) v posameznem mesecu.“;
in Article 17, paragraph 2 is replaced by the following:
v členu 17 se odstavek 2 nadomesti z naslednjim:
The technical details concerning the automated enquiry of the information referred to in points (b), (c), (d) and (e) of paragraph 1 shall be adopted in accordance with the procedure provided for in Article 58(2).’.
Tehnične podrobnosti o avtomatični preiskavi podatkov iz odstavka 1(b), (c), (d) in (e) se sprejmejo v skladu s postopkom iz člena 58(2).“;
Article 31 is amended as follows:
člen 31 se spremeni:
The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or of services and non-established taxable persons supplying services, are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address.
Pristojni organi vsake države članice zagotovijo, da osebe, ki sodelujejo pri dobavi blaga ali opravljanju storitev znotraj Skupnosti, ter davčni zavezanci, ki nimajo sedeža in ki opravljajo storitve, lahko dobijo za namene teh transakcij elektronsko potrditev veljavnosti identifikacijske številke za DDV katere koli določene osebe ter ustrezno ime in naslov.
This information shall correspond to the data referred to in Article 17.’;
Te informacije morajo ustrezati podatkom iz člena 17.“;
paragraph 3 is deleted.
odstavek 3 se črta;
Chapter XI is amended as follows:
poglavje XI se spremeni:
‘Provisions applicable from 1 january 2015 until 31 december 2020’;
„Določbe, ki se uporabljajo od 1. januarja 2015 do 31. decembra 2020“;
‘SECTION 3
„ODDELEK 3
Provisions applicable from 1 january 2021
Določbe, ki se uporabljajo od 1. januarja 2021
Subsection 1
Pododdelek 1
Article 47a
Člen 47a
The provisions of this Section shall apply from 1 January 2021.
Določbe tega oddelka se uporabljajo od 1. januarja 2021.
Subsection 2
Pododdelek 2
Article 47b
Člen 47b
Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC to the Member State of identification when his activities commence pursuant to Article 361 of that Directive shall be submitted by electronic means.
Države članice zagotovijo, da se informacije, ki jih davčni zavezanec, ki uporablja posebno ureditev iz oddelka 2 poglavja 6 naslova XII Direktive 2006/112/ES, posreduje državi članici identifikacije ob začetku svojih dejavnosti v skladu s členom 361 navedene direktive, predložijo z elektronskimi sredstvi.
Similar details for the identification of the taxable person making use of the special scheme in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC when his activities commence pursuant to Article 369c of that Directive shall be submitted by electronic means.
Podobni podatki za identifikacijo davčnega zavezanca, ki uporablja posebno ureditev iz oddelka 3 poglavja 6 naslova XII Direktive 2006/112/ES, ob začetku njegovih dejavnosti v skladu s členom 369(c) navedene direktive, se predložijo z elektronskimi sredstvi.
Any changes in the information provided pursuant to Article 361(2) and 369c of Directive 2006/112/EC shall also be submitted by electronic means.
Vse spremembe informacij, predloženih v skladu s členom 361(2) in členom 369(c) Direktive 2006/112/ES, se prav tako predložijo z elektronskimi sredstvi.
The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the taxable person making use of one of the special schemes in Sections 2 and 3 of Chapter 6 of Title XII of Directive 2006/112/EC.
Država članica identifikacije informacije iz odstavka 1 z elektronskimi sredstvi pošlje pristojnim organom drugih držav članic v 10 dneh po izteku meseca, v katerem je prejela podatke od davčnega zavezanca, ki uporablja eno od posebnih ureditev iz oddelkov 2 in 3 poglavja 6 naslova XII Direktive 2006/112/ES.
In the same manner, the Member State of identification shall inform the competent authorities of the other Member States of the VAT identification numbers referred to in these sections 2 and 3.
Na enak način država članica identifikacije obvesti pristojne organe drugih držav članic o identifikacijskih številkah za DDV iz navedenih oddelkov 2 in 3.
The Member State of identification shall without delay inform by electronic means the competent authorities of the other Member States if the taxable person making use of one of the special schemes in Sections 2 and 3 of Chapter 6 of Title XII of Directive 2006/112/EC is excluded from that special scheme.
Država članica identifikacije z elektronskimi sredstvi nemudoma obvesti pristojne organe drugih držav članic, če je davčni zavezanec, ki uporablja eno od posebnih ureditev iz oddelkov 2 ali 3 poglavja 6 naslova XII Direktive 2006/112/ES, izključen iz navedene posebne ureditve.
Article 47c
Člen 47c
Member States shall provide that the information provided by the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or his intermediary, to the Member State of identification when his activities commence pursuant to Article 369p(1), (2) and (2a) of that Directive shall be submitted by electronic means.
Države članice zagotovijo, da se informacije, ki jih davčni zavezanec, ki uporablja posebno ureditev iz oddelka 4 poglavja 6 naslova XII Direktive 2006/112/ES, ali njegov posrednik, posreduje državi članici identifikacije ob začetku svojih dejavnosti v skladu s členom 369p(1), (2) in (2a) navedene direktive, predložijo z elektronskimi sredstvi.
Any changes in this information provided pursuant to Article 369p(3) of Directive 2006/112/EC shall also be submitted by electronic means.
Vse spremembe teh informacij, predloženih v skladu s členom 369p(3) Direktive 2006/112/ES, se prav tako predložijo z elektronskimi sredstvi.
The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or, where applicable, his intermediary.
Država članica identifikacije informacije iz odstavka 1 z elektronskimi sredstvi pošlje pristojnim organom drugih držav članic v 10 dneh po izteku meseca, v katerem je prejela podatke od davčnega zavezanca, ki uporablja posebno ureditev iz oddelka 4 poglavja 6 naslova XII Direktive 2006/112/ES, ali, če je ustrezno, od njegovega posrednika.
In the same manner, the Member State of identification shall inform the competent authorities of the other Member States of the allocated individual VAT identification number for the application of this special scheme.
Na enak način država članica identifikacije obvesti pristojne organe drugih držav članic o dodeljeni individualni identifikacijski številki za DDV za uporabo te posebne ureditve.