natgillin/translations-raw huggingface dataset:
32009 R 0713: Regulation (EC) No 713/2009 of the European Parliament and of the Council of 13 July 2009 establishing an Agency for the Cooperation of Energy Regulators (OJ L 211, 14.8.2009, p. 1).
nacionalni regulativni organi držav Efte v celoti sodelujejo pri delu Agencije za sodelovanje energetskih regulatorjev (v nadaljnjem besedilu: Agencija) ter so udeleženi v vseh pripravljalnih organih, tudi delovnih skupinah, odborih in projektnih skupinah Agencije, v upravi in odboru regulatorjev brez glasovalne pravice;
The national regulatory authorities of the EFTA States shall participate fully in the work of the Agency for the Cooperation of Energy Regulators, hereinafter referred to as ‘the Agency’, and all preparatory bodies, including working groups, committees and task forces of the Agency, the Administrative Board and the Board of Regulators, without the right to vote.
ne glede na določbe Protokola 1 k Sporazumu, se razume, da izraz ‚država(-e) članica(-e)‘ iz Uredbe poleg pomena v Uredbi vključuje tudi države Efte;
Notwithstanding the provisions of Protocol 1 to the Agreement, the term ‘Member State(s)’ contained in the Regulation shall be understood to include, in addition to its meaning in the Regulation, the EFTA States.
kar zadeva države Efte, Agencija pomaga pri opravljanju nalog Nadzornega organa Efte ali Stalnega odbora, če in kadar je to primerno;
As regards the EFTA States, the Agency shall, as and when appropriate, assist the EFTA Surveillance Authority or the Standing Committee, as the case may be, in the performance of their respective tasks.
določbe v zvezi z zavezujočimi odločitvami Agencije iz členov 7, 8 in 9 nadomestijo naslednje določbe v primerih, ki zadevajo državo Efte:
The provisions concerning binding decisions of the Agency, as referred to in Articles 7, 8 and 9, shall be replaced by the following provisions in cases involving an EFTA State:
V skladu s členom 2 Sklepa Skupnega odbora EGP št. 1/94 z dne 8. februarja 1994 o sprejetju poslovnika Skupnega odbora EGP [17] lahko posamezna pogodbenica v nujnih primerih zahteva takojšnjo organizacijo sestankov.
In accordance with Article 2 of Decision of the EEA Joint Committee No 1/94 of 8 February 1994 adopting the Rules of Procedure of the EEA Joint Committee [17], a Contracting Party may request immediate organisation of meetings in urgent circumstances.
členu 12 se doda naslednje:
The following shall be added to Article 12:
„Nacionalni regulativni organi držav Efte v celoti sodelujejo pri delu upravnega odbora, vendar nimajo glasovalne pravice.
‘The national regulatory authorities of the EFTA States shall participate fully in the Administrative Board, but shall not have the right to vote.
Poslovnik upravnega odbora polno upošteva sodelovanje nacionalnih regulativnih organov držav Efte.“;
The internal rules of procedure of the Administrative Board shall give full effect to the participation of the national regulatory authorities of the EFTA States.’.
členu 14 se doda naslednje:
The following shall be added to Article 14:
„Nacionalni regulativni organi držav Efte so v celoti udeleženi v odboru regulatorjev in vseh pripravljalnih organih Agencije.
‘The national regulatory authorities of the EFTA States shall participate fully in the Board of Regulators and all preparatory bodies of the Agency.
V odboru regulatorjev nimajo glasovalne pravice.
They shall not have the right to vote in the Board of Regulators.
Poslovnik odbora regulatorjev polno upošteva sodelovanje nacionalnih regulativnih organov držav Efte.“;
The internal rules of procedure of the Board of Regulators shall give full effect to the participation of the national regulatory authorities of the EFTA States.’.
določbe člena 19 se nadomestijo z naslednjim:
The provisions of Article 19 shall be replaced by the following:
„Če se pritožba nanaša na odločitev Agencije v zadevi, kjer so v nesoglasje vpleteni nacionalni regulativni organi ene ali več držav Efte, odbor za pritožbe povabi vpletene nacionalne regulativne organe Efte, da v določenih rokih podajo pripombe o sporočilih zadevnih strank iz pritožbenega postopka.
‘If the appeal concerns a decision of the Agency in a case where the disagreement also involves the national regulatory authorities of one or more EFTA States, the Board of Appeal shall invite the national regulatory authorities of the EFTA State(s) involved to file observations on communications from parties affected by the appeal proceedings, within specified time limits.
Vpleteni nacionalni regulativni organi držav Efte imajo pravico do ustnih izjav.
The national regulatory authorities of the EFTA State(s) involved shall be entitled to make oral presentations.
Če odbor za pritožbe spremeni, odloži ali umakne kateri koli sklep, ki je vzporeden sklepu, ki ga sprejme Nadzorni organ Efte, Agencija nemudoma pripravi ustrezen osnutek za Nadzorni organ Efte.“;
Where the Board of Appeal amends, suspends or withdraws any decision parallel to the decision adopted by the EFTA Surveillance Authority, the Agency shall without undue delay prepare a draft decision to the same effect for the EFTA Surveillance Authority.’.
določbe člena 20 se ne uporabljajo v primerih, ki vključujejo eno ali več držav Efte;
The provisions of Article 20 shall not apply in cases involving one or more EFTA States.
členu 21 se doda naslednje:
The following shall be added to Article 21:
„Države Efte finančno prispevajo k Agenciji.
‘The EFTA States shall participate in the financing of the Agency.
Za ta namen se uporabljajo postopki, določeni v členu 82(1)(a) in Protokolu 32 k Sporazumu.“;
For this purpose the procedures laid down in Article 82(1)(a) and Protocol 32 of the Agreement shall apply.’.
členu 27 se doda naslednje:
The following shall be added to Article 27:
„Države Efte Agenciji podelijo privilegije in imunitete, enakovredne tistim, ki jih vsebuje Protokol o privilegijih in imunitetah Evropske unije.“;
‘The EFTA States shall grant privileges and immunities to the Agency equivalent to those contained in the Protocol on Privileges and Immunities of the European Union.’.
členu 28 se doda naslednje:
The following shall be added to Article 28:
„Z odstopanjem od členov 12(2)(a) in 82(3)(a) Pogojev za zaposlitev drugih uslužbencev Evropske unije, lahko državljani držav Efte, ki uživajo vse državljanske pravice, z direktorjem Agencije sklenejo pogodbo o zaposlitvi.
‘By way of derogation from Article 12(2)(a) and 82(3)(a) of the Conditions of employment of other servants of the European Union, nationals of the EFTA States enjoying their full rights as citizens may be engaged under contract by the Director of the Agency.
Z odstopanjem od členov 12(2)(e) in 82(3)(e) ter člena 85(3) Pogojev za zaposlitev drugih uslužbencev Agencija, kar zadeva njeno osebje, jezike iz člena 129(1) Sporazuma EGP šteje kot jezike Unije iz člena 55(1) Pogodbe o Evropski uniji.“;
By way of derogation from Articles 12(2)(e), 82(3)(e) and 85(3) of the Conditions of Employment of Other Servants, the languages referred to in Article 129(1) of the EEA Agreement shall be considered by the Agency, in respect of its staff, as languages of the Union referred to in Article 55(1) of the Treaty on European Union.’.
členu 30(1) se doda naslednje:
The following shall be added to Article 30(1):
„Uredba (ES) št. 1049/2001 Evropskega parlamenta in Sveta z dne 30. maja 2001 o dostopu javnosti do dokumentov Evropskega parlamenta, Sveta in Komisije se za namen uporabe te uredbe uporablja tudi za vse dokumente Agencije v zvezi z državami Efte.“;
‘Regulation (EC) No 1049/2001 of the European Parliament and the Council of 30 May 2001 regarding public access to European Parliament, Council and Commission documents shall, for the application of this Regulation, apply to any documents of the Agency regarding the EFTA States as well.’.
členu 32 se doda naslednje:
The following shall be added to Article 32:
„Predstavniki držav Efte v celoti sodelujejo pri delu odbora, ustanovljenega s členom 32, vendar nimajo glasovalne pravice.““;
‘The representatives of the EFTA States shall participate fully in the work of the Committee established by Article 32, but shall not have the right to vote.’’.
za točko 46 (Uredba (ES) št. 713/2009 Evropskega parlamenta in Sveta) se vstavi naslednja točka:
The following point is inserted after point 46 (Regulation (EC) No 713/2009 of the European Parliament and of the Council):
32013 R 0543: Uredba Komisije (EU) št. 543/2013 z dne 14. junija 2013 o predložitvi in objavi podatkov na trgih z električno energijo ter spremembi Priloge I k Uredbi (ES) št. 714/2009 Evropskega parlamenta in Sveta (UL L 163, 15.6.2013, str. 1).“;
32013 R 0543: Commission Regulation (EU) No 543/2013 of 14 June 2013 on submission and publication of data in electricity markets and amending Annex I to Regulation (EC) No 714/2009 of the European Parliament and of the Council (OJ L 163, 15.6.2013, p. 1).’.
besedilo točke 21 (Sklep Komisije 2003/796/ES) se črta.
The text of point 21 (Commission Decision 2003/796/EC) is deleted.
Besedila uredb (ES) št. 713/2009, (ES) št. 714/2009, (ES) št. 715/2009, kakor je bila popravljena z UL L 229, 1.9.2009, str. 29 in UL L 309, 24.11.2009, str. 87, ter (EU) št. 543/2013, direktiv 2009/72/ES in 2009/73/ES ter sklepov 2010/685/EU in 2012/490/EU v islandskem in norveškem jeziku, ki se objavijo v Dopolnilu EGP k Uradnemu listu Evropske unije, so verodostojna.
The texts of Regulations (EC) No 713/2009, (EC) No 714/2009, (EC) No 715/2009 as corrected by OJ L 229, 1.9.2009, p. 29 and OJ L 309, 24.11.2009, p. 87 and (EU) No 543/2013, Directives 2009/72/EC and 2009/73/EC and Decisions 2010/685/EU and 2012/490/EU in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.
Člen 3
Article 3
Ta sklep začne veljati […] ali dan po zadnjem uradnem obvestilu Skupnemu odboru EGP v skladu s členom 103(1) Sporazuma EGP, pri čemer se upošteva poznejši datum [18].
This Decision shall enter into force on […], or on the day following the last notification to the EEA Joint Committee under Article 103(1) of the EEA Agreement, whichever is the later [18].
Člen 4
For the EEA Joint Committee
Sekretarja Skupnega odbora EGP
The Secretaries to the EEA Joint Committee
UL L 211, 14.8.2009, str. 1.
OJ L 211, 14.8.2009, p. 1.
UL L 211, 14.8.2009, str. 15.
OJ L 211, 14.8.2009, p. 15.
UL L 211, 14.8.2009, str. 36.
OJ L 211, 14.8.2009, p. 36.
UL L 163, 15.6.2013, str. 1.
OJ L 163, 15.6.2013, p. 1.
UL L 211, 14.8.2009, str. 55.
OJ L 211, 14.8.2009, p. 55.
UL L 211, 14.8.2009, str. 94.
OJ L 211, 14.8.2009, p. 94.
UL L 293, 11.11.2010, str. 67.
OJ L 293, 11.11.2010, p. 67.
UL L 231, 28.8.2012, str. 16.
OJ L 231, 28.8.2012, p. 16.
UL L 176, 15.7.2003, str. 1.
OJ L 176, 15.7.2003, p. 1.
UL L 289, 3.11.2005, str. 1.
OJ L 289, 3.11.2005, p. 1.
UL L 176, 15.7.2003, str. 37.
Council Implementing Decision (EU) 2017/784
Izvedbeni sklep Sveta (EU) 2017/784
authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax and repealing Implementing Decision (EU) 2015/1401
o dovoljenju Italijanski republiki, da uporabi posebni ukrep, ki odstopa od členov 206 in 226 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost in razveljavitvi Izvedbenega sklepa (EU) 2015/1401
By Council Implementing Decision (EU) 2015/1401 [2], Italy is authorised to require that value added tax (VAT) due on supplies to public authorities is to be paid by those authorities to a separate and blocked bank account of the tax authorities.
Italiji je z Izvedbenim sklepom Sveta (EU) 2015/1401 [2] dovoljeno, da zahteva, da se davek na dodano vrednost, ki ga je za dobavo treba plačati javnim organom, plača na ločen in blokiran bančni račun.
The measure constitutes a derogation from Articles 206 and 226 of Directive 2006/112/EC in relation to VAT payment and invoicing rules.
Ta ukrep pomeni odstopanje od členov 206 in 226 Direktive 2006/112/ES v zvezi s plačilom DDV in pravili izdajanja računov.
By letter registered with the Commission on 16 February 2017, Italy requested that this authorisation be prolonged.
Italija je zahtevala podaljšanje tega dovoljenja z dopisom, ki ga je Komisija evidentirala 16. februarja 2017.
At the same time, Italy requested that the scope of the derogation for supplies of goods and services be broadened to apply both to companies controlled by central and local public authorities and to listed companies included in the Financial Times Stock Exchange Milano Indice di Borsa (‘FTSE MIB’) index.
Italija je hkrati zahtevala razširitev področja uporabe odstopanja za dobavo blaga in storitev na podjetja, ki so pod nadzorom osrednjih in lokalnih javnih organov, in na kotirajoča podjetja, ki so vključena v indeks FTSE MIB (Financial Times Stock Exchange Milano Indice di Borsa).
By letter dated 15 March 2017, the Commission informed the other Member States of the request made by Italy.
Komisija je z dopisom z dne 15. marca 2017 obvestila druge države članice o zahtevi Italije.
By letter dated 16 March 2017, the Commission notified Italy that it had all the information it needed to appraise the request.
Z dopisom z dne 16. marca 2017 je Komisija uradno obvestila Italijo, da ima na voljo vse informacije, ki so potrebne za presojo zahteve.
Italy has introduced additional control measures to allow tax authorities to cross-check the different operations declared by the operators and to monitor the payments of VAT into the blocked State accounts.
Italija je uvedla dodatne nadzorne ukrepe, ki bodo italijanskim davčnim organom omogočili, da navzkrižno preverijo različne operacije, ki jih prijavljajo izvajalci dejavnosti, in spremljajo plačila DDV na blokirane državne račune.
However, these control measures are still in a start-up phase, and more time is required to assess their effectiveness in inducing taxpayers to comply with their tax obligations.
Vendar so ti nadzorni ukrepi še vedno v zagonski fazi, potrebnega pa je več časa, da se oceni njihova učinkovitost pri spodbujanju davkoplačevalcev k izpolnjevanju davčnih obveznosti.
Therefore, Italy requested the prolongation of that derogation.
Da bi odpravila davčne utaje, v okviru katerih dobavitelji navedenim subjektom ne plačujejo DDV, Italija zahteva dovoljenje, da odstopi od člena 206 Direktive 2006/112/ES in da zahteva, da se DDV, ki se poravna za dobavo blaga in storitev tem podjetjem, ki so pod nadzorom osrednjih in lokalnih javnih organov, in kotirajočim podjetjem, ki so vključena v indeks FTSE MIB, plača na ločen in blokiran račun davčnih organov.
Italy detected evasion with regard to supplies of goods and services to other entities controlled by central and local public authorities as well as to a number of listed companies included in the FTSE MIB index.
Poleg tega je treba odstopati tudi od člena 226 Direktive 2006/112/ES, s čimer se omogoči posebna opomba na računu, da je treba DDV plačati na navedeni posebni račun.
To tackle tax evasion in the form of non-payment of VAT by the suppliers to those entities, Italy requests that it be allowed to derogate from Article 206 of Directive 2006/112/EC and to require that VAT due on supplies of goods and services to these companies controlled by central and local public authorities and to the listed companies included in the FTSE MIB index is paid by those entities into the separate and blocked account of the tax authorities.
Eden od učinkov ukrepa je, da dobavitelji, ki so davčni zavezanci, ne morejo izravnati DDV, ki so ga prejeli od svojih strank, z DDV, ki so ga plačali.
In addition, it is also necessary to derogate from Article 226 of Directive 2006/112/EC to allow for a special remark on the invoice that VAT has to be paid into that special account.
Ti davčni zavezanci bodo morda morali stalno najemati kredite in od davčne uprave zahtevati vračilo DDV.
One of the effects of the measure is that suppliers, being taxable persons, are not able to offset the input VAT against the output VAT.
V poročilu, predstavljenem junija 2016, ki se zahteva s členom 3(2) Izvedbenega sklepa Sveta (EU) 2015/1401, Italija navaja, da njen sistem vračil DDV deluje pravilno in da povprečno obdobje za vračila DDV ne presega treh mesecev.
They may be consistently in a credit position, and may need to ask the tax administration for VAT refunds.
Poleg tega so v skladu z informacijami, ki jih je predložila Italija, dobavitelji javnim organom zajeti s prednostnim postopkom, v katerem pa je obdobje vračil še krajše.
In the report presented in June 2016, which was required by Article 3(2) of Implementing Decision (EU) 2015/1401, Italy demonstrated that its system of VAT refunds works properly, and that the average period for VAT refunds does not exceed three months.
Italija pričakuje, da se bo morebitno povečanje zahtev za vračila DDV ustrezno obravnavalo z novimi pravili, ki so začela veljati.
Moreover, Italy provided information that suppliers to public authorities were covered by a priority procedure in which the refund period was even shorter.
Leta 2014 je Italija uvedla obveznost, da se za dobavo blaga in storitev javnim organom izda elektronski račun.
Italy expects the new rules that have been in force to properly manage any possible increase in requests for VAT refunds.
To bi moralo omogočiti ustrezen nadzor zadevnega sektorja v prihodnosti, ko se bo razvila in izvajala ustrezna politika nadzora na podlagi podatkov, ki so na voljo v elektronski obliki.
In 2014, Italy has introduced an obligation that supplies of goods and services to public authorities be invoiced electronically.
V Italiji se od 1. januarja 2017 uporabljajo dodatni nadzorni ukrepi: neobvezen računovodski sistem (t. i. „izdajanje elektronskih računov“) in obvezno poročanjo davčnim organom o izdanih in prejetih računih, ki se uporablja za podjetja, za katera se zahteva odstopanje, in za njihove dobavitelje.
That should allow for a proper control of the sector concerned in the future, when an adequate control policy will have been developed and deployed on the basis of electronically available data.
Italijanskim davčnim organom bodo ti ukrepi omogočili, da navzkrižno preverijo različne operacije, ki jih prijavljajo izvajalci dejavnosti, in spremljajo plačila DDV.
As from 1 January 2017, additional control measures apply in Italy: the optional accounting system (known as ‘electronic invoicing’); and mandatory reporting to tax authorities of invoices issued and received, which applies both to the companies for which the derogation is requested and to their suppliers.
Ko se bo ta sistem izvajal v celoti, odstopanje od Direktive 2006/112/ES ne bi smelo biti več potrebno.
These measures are intended to allow the Italian tax authorities to cross-check the different operations declared by the operators and to monitor the VAT payments.
Zato je Italija ponudila zagotovilo, da ne bo zaprosila za podaljšanje dovoljenja tega ukrepa odstopanja.
Once this system is fully implemented, there should be no more need to derogate from Directive 2006/112/EC.
Zahtevano odstopanje bi moralo biti časovno omejeno, da se omogoči ocena primernosti in učinkovitosti posebnega ukrepa.
Therefore, Italy has offered assurance that it will not seek to renew the derogation.
Da se zagotovijo nujni nadaljnji ukrepi v okviru tega odstopanja in zlasti učinek na vračila DDV za davčne zavezance, zajete s tem odstopanjem, bi se moralo od Italije zahtevati, da Komisiji predloži poročilo o splošnem stanju in zlasti povprečnem času, potrebnem za vračilo DDV davčnim zavezancem, ter o učinkovitosti ukrepov, uvedenih za zmanjševanje davčnih utaj v zadevnih sektorjih, v 15 mesecih po začetku veljavnosti ukrepa odstopanja.
The requested derogation should be limited in time to allow an assessment whether the special measure is appropriate and effective.
Italija bi morala nadaljevati reforme, s katerimi se namerava zagotoviti neoviran in pravočasen postopek vračil DDV.
To guarantee the necessary follow-up within the framework of this derogation and, in particular, the impact on VAT refunds to taxable persons covered by the derogation, Italy should be required to submit a report to the Commission, within 15 months after the entry into force of the derogating measure, on the overall situation of, and, in particular, the average time needed for, VAT refunds to taxable persons, and on the effectiveness of the measures in reducing tax evasion in the sectors concerned.
Ukrep odstopanja je sorazmeren z želenimi cilji, saj je časovno omejen in zadeva le sektorje, za katere so značilne znatne težave davčne utaje.
Italy should continue the reforms aimed at ensuring a smooth and timely VAT refund procedure.
Poleg tega ukrep odstopanja ne povzroča tveganja, da bi se ta utaja prenesla na druge sektorje ali druge države članice.
The derogating measure is proportionate to the objectives pursued since it is limited in time and restricted to sectors which pose considerable problems of tax evasion.
Odstopanje ne bo negativno vplivalo na skupni znesek davčnih prihodkov, zbranih na stopnji končne porabe, in ne bo imelo negativnega učinka na lastne vire Unije iz pobranega DDV.
In addition, the derogating measure does not give rise to the risk that evasion would shift to other sectors or other Member States.
Izvedbeni sklep (EU) 2015/1401 bi bilo treba razveljaviti –
The derogation will not negatively affect the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union's own resources accruing from VAT.
SPREJEL NASLEDNJI SKLEP:
Implementing Decision (EU) 2015/1401 should be repealed,
Člen 1
HAS ADOPTED THIS DECISION:
Z odstopanjem od člena 206 Direktive 2006/112/ES se Italiji dovoli določitev, da mora prejemnik na ločen in blokiran bančni račun davčne uprave plačati DDV za dobavo blaga in storitev naslednjim subjektom:
Article 1
javnim organom,
By way of derogation from Article 206 of Directive 2006/112/EC, Italy is authorised to provide that the VAT due on supplies of goods and services to the following entities has to be paid by the recipient to a separate and blocked bank account of the tax administration:
podjetjem, ki so pod nadzorom javnih organov v smislu člena 2359 italijanskega civilnega zakonika (Codice Civile),
public authorities,
kotirajočim podjetjem, ki so vključena v indeks FTSE MIB, njihov seznam pa bo Italija objavila v italijanskem uradnem listu (Gazzetta Ufficiale) po 28. aprilu 2017 in vsako leto po potrebi posodobila.
companies controlled by public authorities within the meaning of Article 2359 of the Italian Civil Code (Codice Civile),
Člen 2
companies listed on the stock exchange that are included in the FTSE MIB index, the list of which will be published by Italy in the Italian Official Journal (Gazzetta Ufficiale) after 28 April 2017 and revised annually if necessary.
Z odstopanjem od člena 226 Direktive 2006/112/ES se Italiji dovoli, da zahteva, da računi, izdani v zvezi z dobavo blaga in storitev subjektom, navedenim v členu 1, vključujejo posebno opombo, da je treba DDV plačati na naveden ločen in blokiran bančni račun davčne uprave.
By way of derogation from Article 226 of Directive 2006/112/EC, Italy is authorised to require that invoices, issued in relation to supplies of goods and services to the entities listed under Article 1 include a special remark that VAT has to be paid to that separate and blocked bank account of the tax administration.
Italija Komisijo uradno obvesti o nacionalnih ukrepih, navedenih v členih 1 in 2.
Article 3
Italija v 15 mesecih po začetku veljavnosti ukrepov iz členov 1 in 2 v Italiji Komisiji predloži poročilo o splošnem stanju vračil DDV davčnim zavezancem, ki jih ti ukrepi zadevajo, in zlasti o povprečnem trajanju postopka vračila ter o splošni učinkovitosti tega ukrepa za zmanjšanje utaje DDV v zadevnih sektorjih.
Italy shall notify the national measures referred to in Articles 1 and 2 to the Commission.
Člen 4