natgillin/translations-raw huggingface dataset:
Where a VAT return is to be submitted in accordance with the first paragraph, Member States shall not impose, for VAT purposes, any additional obligation or other formality upon importation.
Kadar je treba predložiti obračun DDV v skladu s prvim odstavkom, države članice za namene DDV ne naložijo kakršnih koli dodatnih obveznosti ali drugih formalnosti v zvezi z uvozom.
Article 369t
Člen 369t
The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the total amount per rate of the corresponding VAT.
V obračunu DDV se navedejo identifikacijska številka DDV iz člena 369q in za vsako državo članico potrošnje, v kateri je nastala obveznost plačila DDV, skupna vrednost prodaje na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga, za katero je nastala obveznost obračuna DDV, v davčnem obdobju brez DDV ter skupni znesek pripadajočega DDV, razdeljen po davčnih stopnjah.
Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 369s.
Kadar so po predložitvi obračuna DDV potrebne kakršne koli spremembe tega obračuna, se te spremembe vključijo v enega od naslednjih obračunov v treh letih od datuma, na katerega je bilo treba predložiti prvotni obračun v skladu s členom 369s.
That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.
V takem naslednjem obračunu se opredelijo ustrezna država članica potrošnje, davčno obdobje in znesek DDV, za katerega se zahtevajo kakršne koli spremembe.
Article 369u
Člen 369u
Member States whose currency is not the euro may require the VAT return to be made out in their national currency.
Države članice, katerih valuta ni euro, lahko predpišejo, da se obračun DDV izpolni v njihovi nacionalni valuti.
If the supplies have been made in other currencies, the taxable person making use of this special scheme or his intermediary shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.
Če so bile dobave zaračunane v drugih valutah, davčni zavezanec, ki uporablja to posebno ureditev, ali njegov posrednik v obračunu DDV uporabi menjalni tečaj zadnjega dne davčnega obdobja.
Article 369v
Člen 369v
The taxable person making use of this special scheme or his intermediary shall pay the VAT, making reference to the relevant VAT return at the latest at the expiry of the deadline by which the return must be submitted.
Davčni zavezanec, ki uporablja to posebno ureditev, ali njegov posrednik plača DDV z navedbo ustreznega obračuna DDV najpozneje ob izteku roka za predložitev obračuna.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification.
Plačilo se izvede na bančni račun, izražen v eurih, ki ga določi država članica identifikacije.
Article 369w
Člen 369w
The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive.
Davčni zavezanec, ki uporablja to posebno ureditev, v zvezi s svojimi obdavčljivimi dejavnosti, zajetimi v tej posebni ureditvi, ne sme odbiti DDV, ki nastane v državah članicah potrošnje, v skladu s členom 168 te direktive.
Notwithstanding point (1) of Article 1 of Directive 86/560/EEC and point (1) of Article 2 and Article 3 of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives.
Ne glede na točko 1 člena 1 Direktive 86/560/EGS ter točko 1 člena 2 in člen 3 Direktive 2008/9/ES se temu davčnemu zavezancu odobri vračilo DDV v skladu z navedenima direktivama.
Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme.
Člen 2(2) in (3) ter člen 4(2) Direktive 86/560/EGS se ne uporabljata za vračila v zvezi z blagom, zajetim v tej posebni ureditvi.
If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive.
Če mora biti davčni zavezanec, ki uporablja to posebno ureditev, v državi članici registriran za dejavnosti, ki niso zajete v tej posebni ureditvi, v obračunu DDV, ki ga predloži v skladu s členom 250 te direktive, odbije zneske DDV, ki se v tej državi članici plačajo v zvezi z njegovimi obdavčljivimi dejavnostmi, zajetimi v tej posebni ureditvi.
Article 369x
Člen 369x
An intermediary shall keep records for each of the taxable persons he represents.
Posrednik vodi evidence za vsakega davčnega zavezanca, ki ga zastopa.
The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.
Evidence iz odstavka 1 morajo biti državi članici potrošnje in državi članici identifikacije na njuno zahtevo na voljo v elektronski obliki.
Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.
Evidence se morajo hraniti deset let po poteku leta, v katerem je bila opravljena transakcija.
In Title XII, the following Chapters are added:
v naslovu XII se dodata naslednji poglavji:
Special arrangements for declaration and payment of import VAT
Posebna ureditev za prijavo in plačilo uvoznega DDV
Article 369y
Člen 369y
Where, for the importation of goods, except products subject to excise duties, in consignments of an intrinsic value not exceeding EUR 150, the special scheme in Section 4 of Chapter 6 is not used, the Member State of importation shall permit the person presenting the goods to customs on behalf of the person for whom the goods are destined within the territory of the Community to make use of special arrangements for declaration and payment of import VAT in respect of goods for which the dispatch or transport ends in that Member State.
Kadar se za uvoz blaga, razen trošarinskih izdelkov, v pošiljkah z realno vrednostjo največ 150 EUR ne uporablja posebna ureditev iz oddelka 4 poglavja 6, država članica uvoza osebi, ki carinskim organom predloži blago za račun osebe, ki ji je blago namenjeno, na ozemlju Skupnosti dovoli uporabo posebne ureditve za prijavo in plačilo uvoznega DDV v zvezi z blagom, za katero se odpošiljanje ali prevoz konča v tej državi članici.
Article 369z
Člen 369z
For the purpose of this special arrangement, the following shall apply:
Za namene te posebne ureditve velja naslednje:
the person for whom the goods are destined shall be liable for the payment of the VAT;
oseba, ki ji je blago namenjeno, je dolžna plačati DDV;
the person presenting the goods to customs within the territory of the Community shall collect the VAT from the person for whom the goods are destined and effect the payment of such VAT.
oseba, ki predloži blago carinskim organom na ozemlju Skupnosti, pobere DDV od osebe, ki ji je blago namenjeno, in plača tak DDV.
Member States shall provide that the person presenting the goods to customs within the territory of the Community takes appropriate measures to ensure that the correct tax is paid by the person for whom the goods are destined.
Države članice zagotovijo, da oseba, ki predloži blago carini na ozemlju Skupnosti, sprejme ustrezne ukrepe za zagotovitev, da oseba, ki ji je blago namenjeno, plača ustrezen davek.
Article 369za
Člen 369za
By way of derogation from Article 94(2), Member States may provide that the standard rate of VAT applicable in the Member State of importation is applicable when using this special arrangement.
Z odstopanjem od člena 94(2) lahko države članice določijo, da se pri uporabi te posebne ureditve uporablja splošna stopnja DDV, ki velja v državi članici uvoza.
Article 369zb
Člen 369zb
Member States shall allow that the VAT collected under this special arrangement be reported electronically in a monthly declaration.
Države članice dovolijo, da se o DDV, pobranem v okviru te posebne ureditve, elektronsko poroča v mesečni izjavi.
The declaration shall show the total VAT collected during the relevant calendar month.
Izjava vsebuje celoten DDV, pobran v zadevnem koledarskem mesecu.
Member States shall require that the VAT referred to in paragraph 1 is payable by the end of the month following the importation.
Države članice zahtevajo, da se DDV iz odstavka 1 plača do konca meseca, ki sledi uvozu.
The persons making use of this special arrangement shall keep records of the transactions covered by this special arrangement for a period of time to be determined by the Member State of importation.
Osebe, ki uporabljajo to posebno ureditev, vodijo evidence o transakcijah, zajetih v tej posebni ureditvi, za obdobje, ki ga določi država članica uvoza.
Those records must be sufficiently detailed to enable the tax or customs authorities of the Member State of importation to verify that the VAT declared is correct and be made available electronically on request to the Member State of importation.
Te evidence morajo biti dovolj natančne, da lahko davčni ali carinski organi države članice uvoza ugotovijo, ali je prijavljeni DDV pravilen, in morajo biti državi članici uvoza na njeno zahtevo na voljo v elektronski obliki.
Exchange values
Protivrednosti
Article 369zc
Člen 369zc
The exchange value in national currency of the euro to be taken into consideration for the amount mentioned in Articles 369l and 369y be fixed once a year.
Protivrednost eura v nacionalni valuti, ki se upošteva za znesek iz členov 369l in 369y, se določi enkrat letno.
The rates to be applied shall be those obtaining on the first working day in October and shall take effect on 1 January the following year.
Uporabijo se tečaji, ki se pridobijo prvi delovni dan v oktobru, učinkovati pa začnejo 1. januarja naslednje leto.
Member States may round off the amount in national currency arrived at by converting the amounts in euro.
Države članice znesek v nacionalnih valutah, ki ga dobijo, ko pretvorijo znesek v eurih, lahko zaokrožijo.
Member States may continue to apply the amount in force at the time of the annual adjustment provided for in paragraph 1, if conversion of the amount expressed in euro leads, before the rounding-off provided for in paragraph 2 to an alteration of less than 5 % in the amount expressed in national currency or to a reduction in that amount.’
Države članice lahko še naprej uporabljajo znesek, ki velja v času letne prilagoditve, predvidene v odstavku 1, če pretvorba zneska, izraženega v eurih, pred zaokroženjem, ki je predvideno v odstavku 2, predstavlja manj kot 5-odstotno spremembo zneska, izraženega v nacionalni valuti, ali zmanjšanje tega zneska.“
Amendment to Directive 2009/132/EC
Sprememba Direktive 2009/132/ES
With effect from 1 January 2021, Title IV of Directive 2009/132/EC is deleted.
Naslov IV Direktive 2009/132/ES se črta z učinkom od 1. januarja 2021.
Member States shall adopt and publish, by 31 December 2018, the laws, regulations and administrative provisions necessary to comply with Article 1 of this Directive.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s členom 1 te direktive, do 31. decembra 2018.
They shall immediately communicate to the Commission the text of those provisions.
Komisiji takoj sporočijo besedilo teh predpisov.
Member States shall adopt and publish, by 31 December 2020, the laws, regulations and administrative provisions necessary to comply with Articles 2 and 3 of this Directive.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s členoma 2 in 3 te direktive, do 31. decembra 2020.
They shall apply the measures necessary to comply with Article 1 of this Directive from 1 January 2019.
Države članice predpise, potrebne za uskladitev s členom 1 te direktive, uporabljajo od 1. januarja 2019.
They shall apply the measures necessary to comply with Articles 2 and 3 of this Directive from 1 January 2021.
Države članice predpise, potrebne za uskladitev s členoma 2 in 3 te direktive, uporabljajo od 1. januarja 2021.
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.
Države članice Komisiji sporočijo besedilo temeljnih predpisov nacionalnega prava, sprejetih na področju, ki ga ureja ta direktiva.
Done at Brussels, 5 December 2017.
V Bruslju, 5. decembra 2017
Opinion of 30 November 2017 (not yet published in the Official Journal).
Mnenje z dne 30. novembra 2017 (še ni objavljeno v Uradnem listu).
OJ C 345, 13.10.2017, p.
UL C 345, 13.10.2017, str. 79.
79.
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 2009/132/ES z dne 19. oktobra 2009 o določitvi področja uporabe 143(b) in (c) Direktive 2006/112/ES glede oprostitve davka na dodano vrednost na končni uvoz določenega blaga (UL L 292, 10.11.2009, str. 5).
Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).
Direktiva Sveta 2010/24/EU z dne 16. marca 2010 o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi (UL L 84, 31.3.2010, str. 1).
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).
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).
Uredba (EU) št. 182/2011 Evropskega parlamenta in Sveta z dne 16. februarja 2011 o določitvi splošnih pravil in načel, na podlagi katerih države članice nadzirajo izvajanje izvedbenih pooblastil Komisije (UL L 55, 28.2.2011, str. 13).
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
UL C 369, 17.12.2011, str. 14.
OJ C 369, 17.12.2011, p. 14.
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 glede davka na dodano vrednost, ki veljajo za opravljanje storitev in prodajo blaga na daljavo (UL L 348, 29.12.2017, str. 7).“;
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.
Direktiva Sveta 2010/24/EU z dne 16. marca 2010 o vzajemni pomoči pri izterjavi terjatev v zvezi z davki, carinami in drugimi ukrepi (UL L 84, 31.3.2010, str. 1).“;
Guideline (EU) 2017/469 of the European Central Bank
Smernica Evropske centralne banke (EU) 2017/469
amending Guideline ECB/2008/8 on data collection regarding the euro and the operation of the Currency Information System 2 (ECB/2017/7)
o spremembi Smernice ECB/2008/8 o zbiranju podatkov v zvezi z eurom in delovanju gotovinskega informacijskega sistema Currency Information System 2 (ECB/2017/7)
THE EXECUTIVE BOARD OF THE EUROPEAN CENTRAL BANK,
Izvršilni odbor Evropske centralne banke je –
In order to improve the collection of data regarding the euro by the European Central Bank (ECB), assisted by the national central banks, a number of new euro banknote data items and euro coin data items should be introduced in the Currency Information System 2 (CIS 2) data collection procedure.
Da se izboljša zbiranje podatkov v zvezi z eurom, ki ga izvaja Evropska centralna banka (ECB) ob pomoči nacionalnih centralnih bank, bi bilo treba v postopek zbiranja podatkov za gotovinski informacijski sistem Currency Information System 2 (sistem CIS 2) uvesti vrsto novih postavk podatkov o eurobankovcih in postavk podatkov o eurokovancih.
In particular, data concerning the destruction of banknotes and coins directly from the relevant stocks, the breakdown of data on coin stocks by quality, and additional data concerning notes-held-to-order or similar schemes should be included in the CIS 2 reporting obligations.
Zlasti bi bilo treba med obveznosti poročanja v sistem CIS 2 uvrstiti podatke o uničenju bankovcev in kovancev neposredno iz zadevnih zalog, razčlenitev podatkov o zalogah kovancev po kakovosti ter dodatne podatke o sistemih notes-held-to-order ali podobnih sistemih.
Daily reporting of certain data relating to euro banknotes and coins should be reflected by integrating that data into the general reporting scheme.
Treba bi bilo upoštevati, da se nekateri podatki o eurobankovcih in eurokovancih poročajo dnevno, ter te podatke vključiti v splošni sistem poročanja.
In order to improve the quality of the data collected, new plausibility checks for data consistency should be introduced.
Da se izboljša kakovost zbranih podatkov, bi bilo treba uvesti dodatno preverjanje verodostojnosti za skladnost podatkov.
Furthermore, additional reference data such as benchmarks for logistical stocks of circulation coins and system parameters to take account of bank holidays should be established for the proper functioning of the CIS 2.
Poleg tega bi bilo treba za pravilno delovanje sistema CIS 2 uvesti dodatne referenčne podatke, kot so referenčne vrednosti za logistične zaloge tečajnih kovancev, in sistemske parametre, s katerimi se upoštevajo prazniki.
Increased clarity will facilitate the reporting of data into the CIS 2 and alleviate the reporting burden on the relevant stakeholders.
Z večjo jasnostjo se bo olajšalo poročanje podatkov v sistem CIS 2 in zmanjšalo breme poročanja zadevnih deležnikov.
The reporting requirements should therefore be adapted and certain requirements which are no longer relevant should be removed.
Zato bi bilo treba zahteve za poročanje prilagoditi, nekatere zahteve, ki niso več relevantne, pa odpraviti.
Under Article 11(2) of Guideline ECB/2008/8 [1], the Executive Board of the ECB is authorised to make technical amendments to the Annexes to that Guideline and to the specifications of the CIS 2 transmission mechanism, after taking into account the views of the relevant committees of the European System of Central Banks (ESCB).
Po členu 11(2) Smernice ECB/2008/8 [1] je Izvršilni odbor ECB pooblaščen, da po upoštevanju stališč ustreznih odborov Evropskega sistema centralnih bank (ESCB) izvede tehnične spremembe prilog k navedeni smernici in specifikacij mehanizma za prenos v sistemu CIS 2.
The changes to the Annexes to Guideline ECB/2008/8 constitute such technical amendments, and the views of the relevant ESCB committees have been taken into account.
Spremembe prilog Smernice ECB/2008/8 so take tehnične spremembe in upoštevana so bila stališča ustreznih odborov ESCB.
As those Annexes should be restructured to implement the technical amendments, necessary consequential amendments should be made elsewhere in that Guideline.
Ker je treba za izvedbo tehničnih sprememb te priloge preurediti, bi bilo treba ustrezno spremeniti tudi druge določbe navedene smernice, ki jih ta preureditev zadeva.
in Article 1(1), points (p) and (q) are replaced by the following:
v členu 1(1) se točki (p) in (q) nadomestita z naslednjim:
“category 1 data item” means a data item reported by NCBs to the CIS 2 as defined in Annexes I to III, which shall be reported for each reporting period;
‚postavka podatkov iz kategorije 1‘ pomeni postavko podatkov, ki jo NCB poročajo v sistem CIS 2, kakor je opredeljeno v prilogah I do III, ter se poroča za vsako obdobje poročanja;
“event-driven data item” means a data item reported by NCBs to the CIS 2 as defined in Annexes I to III for which data is reported only if the underlying event occurs during the reporting period;’;
‚postavka podatkov ob dogodkih‘ pomeni postavko podatkov, ki jo NCB poročajo v sistem CIS 2, kakor je opredeljeno v prilogah I do III, za katero se podatki poročajo le, če v obdobju poročanja nastopi zadevni dogodek;“;
NCBs shall report to the ECB the CIS 2 data related to euro banknotes, i.e. the data items specified in Part 1 of Annex I, while observing the reporting frequency specified therein and the booking rules specified in Part 3 of Annex I.’;
NCB poročajo ECB podatke sistema CIS 2 o eurobankovcih, tj. postavke podatkov, ki so določene v delu 1 Priloge I, ob upoštevanju tam določene pogostosti poročanja in pravil knjiženja, določenih v delu 3 Priloge I.“;
NCBs shall provide the ECB with the cash infrastructure and operational data, as specified in Annex III, on a semi-annual basis.
NCB polletno zagotavljajo ECB podatke o gotovinski infrastrukturi in operativne podatke, kakor so določeni v Prilogi III.
The data provided to the ECB shall be based on data that NCBs have obtained from cash handlers pursuant to Annex IV to Decision ECB/2010/14.’;
Podatki, ki se zagotavljajo ECB, temeljijo na podatkih, ki so jih NCB pridobile od obdelovalcev gotovine v skladu s Prilogo IV k Sklepu ECB/2010/14.“;
After the euro cash changeover date and within a period to be agreed between the NCB and the ECB, the NCB shall report to the ECB on data items specified in Annex II on a daily basis.’;
Po datumu prehoda na eurogotovino in v obdobju, o katerem se dogovorita NCB in ECB, NCB dnevno poroča Evropski centralni banki o postavkah podatkov, določenih v Prilogi II.“;
NCBs shall take appropriate measures to ensure the completeness and correctness of data required pursuant to this Guideline before transmitting them to the ECB.
NCB sprejmejo ustrezne ukrepe, s katerimi zagotovijo popolnost in pravilnost podatkov, ki se zahtevajo po tej smernici, preden jih prenesejo ECB.
As a minimum, they shall perform:
Opravijo najmanj:
the completeness checks, i.e. ensuring that category 1 and event-driven data items are reported according to the principles laid down in this Guideline and in Annexes I to III;
preverjanje popolnosti, tj. zagotovijo, da se postavke podatkov iz kategorije 1 in podatkov ob dogodkih poročajo v skladu z načeli, ki so določena v tej smernici in prilogah I do III;
the correctness checks set out in Annex V.
preverjanje pravilnosti, ki je določeno v Prilogi V.
The CIS 2 application shall reject data messages that do not contain category 1 data items as defined in Annexes I to III, which shall be reported for the respective reporting period.’;
Aplikacija sistema CIS 2 zavrne podatkovna sporočila, ki ne vsebujejo postavk podatkov iz kategorije 1, kakor so opredeljene v prilogah I do III, ki jih je treba poročati za zadevno obdobje poročanja.“;
The ECB shall ensure that: (a) the completeness and correctness checks specified in Annexes I to III and Annex V for data items that are reported on a monthly and semi-annual basis; and (b) the completeness checks specified in Annexes I and II for data items that are reported on a daily basis, are carried out by the CIS 2 before the data are stored in the central database of the CIS 2.’;
ECB zagotovi, da sistem CIS 2, preden se podatki shranijo v centralno bazo podatkov za sistem CIS 2, opravi: (a) preverjanje popolnosti in pravilnosti, ki je določeno v prilogah I do III in Prilogi V, za postavke podatkov, ki se poročajo mesečno in polletno, in (b) preverjanje popolnosti, ki je določeno v prilogah I in II, za postavke podatkov, ki se poročajo dnevno.“;