natgillin/translations-raw huggingface dataset:
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 the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or, where applicable, his intermediary is deleted from the identification register.
Država članica identifikacije z elektronskimi sredstvi nemudoma obvesti pristojne organe drugih držav članic, če je davčni zavezanec, ki uporablja posebno ureditev iz oddelka 4 poglavja 6 naslova XII Direktive 2006/112/ES, ali če je ustrezno, njegov posrednik izbrisan iz identifikacijskega registra.
Article 47d
Člen 47d
Member States shall provide that the VAT return with the details set out in Articles 365, 369g and 369t of Directive 2006/112/EC shall be submitted by electronic means.
Države članice zagotovijo, da se obračun DDV s podatki, navedenimi v členih 365, 369g in 369t Direktive 2006/112/ES, predloži z elektronskimi sredstvi.
The Member State of identification shall transmit the information referred to in paragraph 1 by electronic means to the competent authority of the Member State of consumption concerned at the latest 20 days after the end of the month during which the return was received.
Država članica identifikacije informacije iz odstavka 1 z elektronskimi sredstvi pošlje pristojnemu organu zadevne države članice potrošnje najpozneje 20 dni po koncu meseca, v katerem je bil prejet obračun.
The Member State of identification shall also transmit the information provided for in paragraphs 2 of Article 369g of Directive 2006/112/EC to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in paragraph 3 of Article 369g of Directive 2006/112/EC to the competent authority of each Member State of establishment concerned.
Država članica identifikacije poleg tega pošlje informacije iz odstavka 2 člena 369g Direktive 2006/112/ES pristojnemu organu vsake druge države članice, iz katere je blago odposlano ali odpeljano, informacije iz odstavka 3 člena 369g Direktive 2006/112/ES pa pristojnemu organu vsake zadevne države članice sedeža.
Member States which have required the VAT return to be made in a national currency other than euro, shall convert the amounts into euro using the exchange rate valid for the last date of the tax period.
Države članice, ki so zahtevale, da se obračun DDV izdela v nacionalni valuti, ki ni euro, pretvorijo zneske v eure po menjalnem tečaju, ki velja za zadnji dan davčnega obdobja.
The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
Pri menjavi se upoštevajo menjalni tečaji, ki jih za ta dan objavi Evropska centralna banka, če na ta dan ni objave, pa na naslednji dan objave.
Article 47e
Člen 47e
The Member State of identification shall without delay transmit by electronic means to the Member State of consumption the information needed to link each payment with a relevant VAT return.
Država članica identifikacije z elektronskimi sredstvi državi članici potrošnje nemudoma pošlje informacije, ki so potrebne za povezavo vsakega plačila z ustreznim obračunom DDV.
Article 47f
Člen 47f
The Member State of identification shall ensure that the amount the taxable person making use of one of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC or, if applicable his intermediary, has paid is transferred to the bank account denominated in euro which has been designated by the Member State of consumption to which the payment is due.
Država članica identifikacije zagotovi, da se znesek, ki ga plača davčni zavezanec, ki uporablja eno od posebnih ureditev iz poglavja 6 naslova XII Direktive 2006/112/ES, ali, če je ustrezno, njegov posrednik, prenese na bančni račun, denominiran v eurih, ki ga določi država članica potrošnje, kateri je dolžna plačilo.
Member States which required the payments in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last date of the tax period.
Države članice, ki so zahtevale plačilo v nacionalni valuti, ki ni euro, pretvorijo zneske v eure po menjalnem tečaju, ki velja za zadnji dan davčnega obdobja.
The transfer shall take place at the latest 20 days after the end of the month during which the payment was received.
Prenos se opravi najpozneje 20 dni po koncu meseca, v katerem je bilo prejeto plačilo.
If the taxable person making use of one of the special schemes or, if applicable, his intermediary does not pay the total tax due, the Member State of identification shall ensure that the payment is transferred to the Member States of consumption in proportion to the tax due in each Member State.
Če davčni zavezanec, ki uporablja eno od posebnih ureditev, ali, če je ustrezno, njegov posrednik, ne plača celotnega dolgovanega davka, država članica identifikacije zagotovi, da se plačilo prenese v državo članico potrošnje sorazmerno z dolgovanim davkom v vsaki državi članici.
Article 47g
Člen 47g
Member States shall notify by electronic means the competent authorities of the other Member States of the relevant bank account numbers for receiving payments in accordance with Article 47f.
Države članice z elektronskimi sredstvi uradno obvestijo pristojne organe drugih držav članic o ustreznih številkah bančnih računov za sprejemanje plačil v skladu s členom 47f.
Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the tax rates applicable for supplies of goods and services to which the special schemes apply.
Države članice z elektronskimi sredstvi nemudoma uradno obvestijo pristojne organe drugih držav članic in Komisijo o spremembah davčnih stopenj, ki se uporabljajo za dobavo blaga ali opravljanje storitev, za katero se uporabljajo posebne ureditve.
Subsection 3
Pododdelek 3
Control of transactions and taxable persons
Nadzor transakcij in davčnih zavezancev
Article 47h
Člen 47h
Member States shall, upon importation of goods on which VAT is to be declared under the special scheme provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC, carry out an electronic verification of the validity of the individual VAT identification number allocated by way of Article 369q of that Directive and communicated at the latest upon lodging of the import declaration.
Države članice ob uvozu blaga, za katero se DDV prijavi v skladu s posebno ureditvijo iz oddelka 4 poglavja 6 naslova XII Direktive 2006/112/ES, elektronsko preverijo veljavnost individualne identifikacijske številke za DDV, ki je bila dodeljena na podlagi člena 369q navedene direktive in sporočena najpozneje ob vložitvi uvozne deklaracije.
Article 47i
Člen 47i
To obtain the records held by a taxable person or intermediary pursuant to Articles 369, 369k and 369x of Directive 2006/112/EC, the Member State of consumption shall first make a request to the Member State of identification by electronic means.
Za pridobitev evidenc, ki jih davčni zavezanec ali posrednik hrani v skladu s členi 369, 369k in 369x Direktive 2006/112/ES, država članica potrošnje najprej z elektronskimi sredstvi vloži zahtevek v državi članici identifikacije.
Where the Member State of identification receives a request referred to in paragraph 1, it shall transmit that request by electronic means and without delay to the taxable person or his intermediary.
Kadar država članica identifikacije prejme zahtevek iz odstavka 1, ga z elektronskimi sredstvi nemudoma pošlje davčnemu zavezancu ali njegovemu posredniku.
Member States shall provide that, upon request, a taxable person or his intermediary submits the requested records by electronic means to the Member State of identification.
Države članice zagotovijo, da davčni zavezanec ali njegov posrednik na zahtevo z elektronskimi sredstvi predloži zahtevane evidence državi članici identifikacije.
Member States shall accept that the records may be submitted using a standard form.
Države članice dopustijo, da se evidence lahko predložijo na standardnem obrazcu.
The Member State of identification shall transmit the records obtained by electronic means and without delay to the requesting Member State of consumption.
Država članica identifikacije pridobljene evidence z elektronskimi sredstvi nemudoma pošlje državi članici potrošnje, ki je evidence zahtevala.
Where the requesting Member State of consumption does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.
Kadar država članica potrošnje, ki je evidence zahtevala, teh ne prejme v 30 dneh od datuma vložitve zahtevka, lahko navedena država članica sprejme vse ukrepe za pridobitev takih evidenc v skladu s svojo nacionalno zakonodajo.
Article 47j
Člen 47j
If the Member State of identification decides to carry out in its territory an administrative enquiry on a taxable person who makes use of one of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC or, if applicable, on an intermediary it shall inform in advance of the enquiry the competent authorities of all the other Member States.
Če se država članica identifikacije odloči na svojem ozemlju opraviti uradno preiskavo davčnega zavezanca, ki uporablja eno od posebnih ureditev iz poglavja 6 naslova XII Direktive 2006/112/ES, ali, če je ustrezno, posrednika, o preiskavi vnaprej obvesti pristojne organe vseh drugih držav članic.
The first subparagraph shall apply only in respect of an administrative enquiry concerning the special schemes.
Prvi pododstavek se uporablja le za uradno preiskavo v zvezi s posebnimi ureditvami.
Without prejudice to Article 7(4), if the Member State of consumption decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry.
Če se država članica potrošnje odloči, da je potrebna uradna preiskava, se o potrebi po taki preiskavi najprej posvetuje z državo članico identifikacije, kar pa ne posega v člen 7(4).
In cases where the need for an administrative enquiry is agreed, the Member State of identification shall inform the other Member States.
V primerih, ko se državi strinjata, da je potrebna uradna preiskava, država članica identifikacije o tem obvesti druge države članice.
This shall not preclude Member States to take any action in accordance with their national legislation.
To ne posega v možnost držav članic, da sprejmejo vse ukrepe v skladu s svojo nacionalno zakonodajo.
Each Member State shall communicate to the other Member States and the Commission the details of the competent authority responsible for coordination of administrative enquiries within that Member State.
Vsaka država članica drugim državam članicam in Komisiji sporoči podatke pristojnega organa, odgovornega za usklajevanje uradnih preiskav v navedeni državi članici.
Subsection 4
Pododdelek 4
Article 47k
Člen 47k
Member States shall allow the Commission to extract information directly from messages generated by the computerised system referred to in Article 53 for aggregated statistical and diagnostic purposes pursuant to points (d) and (e) of Article 17(1).
Države članice Komisiji dovolijo, da informacije pridobi neposredno iz sporočil, ki jih ustvari računalniški sistem iz člena 53 za zbirne statistične in diagnostične namene v skladu s točkama (d) in (e) člena 17(1).
This information shall not contain data concerning individual taxable persons.
Te informacije ne vsebujejo podatkov v zvezi s posameznimi davčnimi zavezanci.
Subsection 5
Pododdelek 5
Conferral of implementing powers
Prenos izvedbenih pooblastil
Article 47l
Člen 47l
For the purpose of the uniform application of this Regulation, the Commission shall be empowered to adopt the following measures in accordance with the procedure referred to in Article 58(2):
Za enotno uporabo te uredbe se na Komisijo prenese pooblastilo za sprejemanje naslednjih ukrepov v skladu s postopkom iz člena 58(2):
the technical details, including a common electronic message, for providing the information referred to in Articles 47b(1), 47c(1), and 47d(1), and the standard form as referred to in Article 47i(3);
tehničnih podrobnosti, vključno s skupnim elektronskim sporočilom, za posredovanje informacij iz člena 47b(1), člena 47c(1) in člena 47d(1) in standardnega obrazca iz člena 47i(3);
the technical details, including a common electronic message, for providing the information referred to in Articles 47b(2) and (3), 47c(2) and (3), 47d(2), 47e, 47f(2), 47i(1), (2) and (4), and 47j(1), (2) and (4) as well as the technical means for the transmission of this information;
tehničnih podrobnosti, vključno s skupnim elektronskim sporočilom, za posredovanje informacij iz člena 47b(2) in (3), člena 47c(2) in (3), člena 47d(2), člena 47e, člena 47f(2), člena 47i(1), (2) in (4) ter člena 47j(1), (2) in (4), in tehničnih sredstev za pošiljanje teh informacij;
the technical details for the transmission between Member States of the information referred to in Article 47g;
tehničnih podrobnosti za pošiljanje informacij iz člena 47g med državami članicami;
the technical details concerning the verification of the information referred to in Article 47h by the Member State of importation;
tehničnih podrobnosti o preverjanju informacij iz člena 47h s strani države članice uvoza;
the aggregated statistical and diagnostic information to be extracted by the Commission as referred to in Article 47k as well as the technical means for the extraction of this information.’.
zbirnih statističnih in diagnostičnih podatkov, ki jih pridobi Komisija, kot je navedeno v členu 47k, in tehničnih sredstev za pridobivanje teh informacij.“;
in Annex I, point 1 is replaced by the following:
točka 1 Priloge I se nadomesti z naslednjim:
distance selling (Article 33 of Directive 2006/112/EC);’.
prodaja na daljavo (člen 33 Direktive 2006/112/ES);“.
It shall apply from 1 January 2021.
Uporablja se od 1. januarja 2021.
Opinion of 30 November 2017 (not yet published in the Official Journal).
Mnenje z dne 30. novembra 2017 (še ni objavljeno v Uradnem listu).
79.
Uredba Sveta (EU) št. 904/2010 z dne 7. oktobra 2010 o upravnem sodelovanju in boju proti goljufijam na področju davka na dodano vrednost (UL L 268, 12.10.2010, str. 1).
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
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).
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).
Direktiva Sveta (EU) 2017/2455 z dne 5. decembra 2017 o spremembi Direktive 2006/112/ES in Direktive 2009/132/ES v zvezi z nekaterimi obveznostmi davka na dodano vrednost, ki veljajo za opravljanje storitev in prodajo blaga na daljavo (glej stran 7 tega Uradnega lista).
Council Implementing Regulation (EU) 2017/2459
Izvedbena uredba Sveta (EU) 2017/2459
amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
o spremembi Izvedbene uredbe (EU) št. 282/2011 o določitvi izvedbenih ukrepov za Direktivo 2006/112/ES o skupnem sistemu davka na dodano vrednost
Council Implementing Regulation (EU) No 282/2011 [2] lays down detailed provisions for the presumption of the location of the customer for determining the place of supply of telecommunications, broadcasting or electronically supplied services provided to non-taxable person.
Izvedbena uredba Sveta (EU) št. 282/2011 [2] določa podrobne določbe za domnevo glede kraja prejemnika storitev za določitev kraja opravljanja telekomunikacijskih storitev, storitev oddajanja ali elektronsko opravljenih storitev za osebe, ki niso davčni zavezanci.
The evaluation of the requirements for the application of those presumptions has shown that for the taxable person established in a Member State and supplying such services to a non-taxable person in other Member States, to obtain, under certain circumstances, two items of non-contradictory evidence of the place where his customer is established or has his permanent address or usually resides, is extremely burdensome.
Pri ocenjevanju zahtev glede uporabe teh domnev se je izkazalo, da je za davčne zavezance, ki imajo sedež v državi članici in opravljajo take storitve za osebe v drugih državah članicah, ki niso davčni zavezanci, v nekaterih okoliščinah izjemno obremenjujoče pridobiti dva nenasprotujoča si dokaza glede kraja sedeža, stalnega naslova ali običajnega prebivališča prejemnika storitve.
The burden is particularly onerous for small and medium-sized companies.
To breme je še posebej težko za mala in srednja podjetja.
The requirement for one piece of evidence should simplify the obligations for such companies whose intra-Community supplies to consumers in other Member States are below a certain threshold.
Z zahtevo po enem dokazu bi se morale obveznosti takih družb, ki znotraj Skupnosti opravijo storitve za potrošnike v drugih državah članicah v obsegu pod določenim pragom, poenostaviti.
The simplification of the requirement to prove the customer's location is complementary to the amendments introduced by Article 1 of Council Directive (EU) 2017/2455 [3] to the special schemes laid down in Chapter 6 of Title XII of Directive 2006/112/EC and should therefore apply from the same date.
Poenostavitev zahteve po dokazovanju kraja prejemnika storitev dopolnjuje spremembe, ki jih člen 1 Direktive Sveta (EU) 2017/2455 [3] uvaja v posebnih ureditvah, opredeljenih v poglavju 6 naslova XII Direktive 2006/112/ES, in bi se zato morala uporabljati od istega datuma.
Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,
Izvedbeno uredbo (EU) št. 282/2011 bi bilo zato treba ustrezno spremeniti –
Article 24b of Implementing Regulation (EU) No 282/2011 is replaced by the following:
Člen 24b Izvedbene uredbe (EU) št. 282/2011 se nadomesti z naslednjim:
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 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 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 členu 24a ter 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.
Without prejudice to point (d) of the first paragraph, for supplies of services falling under that point, where the total value of such supplies, exclusive of VAT, provided by a taxable person from his business establishment or a fixed establishment located in a Member State, does not exceed EUR 100000, or the equivalent in national currency, in the current and the preceding calendar year, the presumption shall be 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 one item of evidence provided by a person involved in the supply of the services other than the supplier or the customer, as listed in points (a) to (e) of Article 24f.
Brez poseganja v točko (d) prvega odstavka, se za opravljanje storitev iz navedene točke, kadar skupna vrednost takšnih storitev brez DDV, ki jih davčni zavezanec iz svojega sedeža dejavnosti ali stalne poslovne enote, ki se nahaja v državi članici, opravi v tekočem in preteklem koledarskem letu, ne presega 100000 EUR ali protivrednosti v nacionalni valuti, domneva, da ima prejemnik sedež, stalni naslov ali običajno prebivališče v kraju, ki ga kot takšnega določi izvajalec na podlagi enega dokaza iz točk (a) do (e) člena 24f, ki ga je zagotovila oseba, ki je sodelovala pri opravljanju storitev in ni dobavitelj ali prejemnik.
Where, during a calendar year, the threshold provided in the second paragraph has been exceeded, that paragraph shall not apply as of that time and until such time as the conditions provided in that paragraph are fulfilled again.
Kadar je v koledarskem letu presežen prag iz drugega odstavka, se navedeni odstavek ne uporablja od tistega trenutka in vse dokler niso pogoji iz navedenega odstavka ponovno izpolnjeni.
The corresponding value in national currency of the amount shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Council Implementing Regulation (EU) 2017/2459.Article 2
Ustrezna vrednost zneska v nacionalni valuti se izračuna z uporabo menjalnega tečaja, ki ga objavi Evropska centralna banka na dan sprejetja Izvedbene uredbe Sveta (EU) 2017/2459.Člen 2
Done at Brussels, 5 December 2017.
V Bruslju, 5. decembra 2017
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).
Izvedbena uredba Sveta (EU) št. 282/2011 z dne 15. marca 2011 o določitvi izvedbenih ukrepov za Direktivo 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 77, 23.3.2011, str. 1).
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).
Direktiva Sveta (EU) 2017/2455 z dne 5. decembra 2017 o spremembi Direktive 2006/112/ES in Direktive 2009/132/ES v zvezi z nekaterimi obveznostmi davka na dodano vrednost, ki veljajo za opravljanje storitev in prodajo blaga na daljavo (UL L 348, 29.12.2017, str. 7).
Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 348, 29.12.2017, p. 32).’.
Izvedbena uredba Sveta (EU) 2017/2459 z dne 5. decembra 2017 o spremembi Direktive (EU) št. 282/2011 o določitvi izvedbenih ukrepov za Direktivo 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 348, 29.12.2017, str. 32).“
amending Annex VII to Regulation (EC) No 882/2004 of the European Parliament and of the Council on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules, as regards the list of Union reference laboratories
o spremembi priloge VII k Uredbi (ES) št. 882/2004 Evropskega parlamenta in Sveta o izvajanju uradnega nadzora, da se zagotovi preverjanje skladnosti z zakonodajo o krmi in živilih ter s pravili o zdravstvenem varstvu živali in zaščiti živali glede seznama referenčnih laboratorijev Unije