natgillin/translations-raw huggingface dataset:
A taxable person shall state to the Member State of identification when he commences and ceases his taxable activities covered by this special scheme, or changes those activities in such a way that he no longer meets the conditions necessary for use of this special scheme.
Davčni zavezanec državi članici identifikacije prijavi začetek in prenehanje svojih obdavčljivih dejavnosti, zajetih v tej posebni ureditvi, ali z njimi povezane spremembe, zaradi katerih ni več upravičen do te posebne ureditve.
He shall communicate that information electronically.’
Takšna prijava se predloži v elektronski obliki.“;
Article 369e is amended as follows:
člen 369e se spremeni:
the introductory words are replaced by the following:
uvodno besedilo se nadomesti z naslednjim:
‘The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:’
„Država članica identifikacije davčnega zavezanca izključi iz posebne ureditve v naslednjih primerih:“;
point (a) is replaced by the following:
točka (a) se nadomesti z naslednjim:
if he notifies that he no longer carries out intra-Community distance sales of goods and supplies of services covered by this special scheme;’;
davčni zavezanec jo obvesti, da na daljavo znotraj Skupnosti ne prodaja več blaga in ne opravlja več storitev, zajetih v tej posebni ureditvi;“;
Articles 369f and 369g are replaced by the following:
člena 369f in 369g se nadomestita z naslednjim:
‘Article 369f
„Člen 369f
The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not intra-Community distance sales of goods have been carried out or services covered by this special scheme have been supplied.
Davčni zavezanec, ki uporablja to posebno ureditev, z elektronskimi sredstvi predloži državi članici identifikacije obračun DDV za vsako koledarsko četrtletje ne glede na to, ali je bilo blago znotraj Skupnosti prodano na daljavo ali ne oziroma ali so bile storitve, zajete v tej posebni ureditvi, opravljene ali ne.
Article 369g
Člen 369g
The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of intra-Community distance sales of goods as well as of supplies of services covered by this special scheme carried out during the tax period and the total amount per rate of the corresponding VAT.
V obračunu DDV se navedejo identifikacijska številka DDV iz člena 369d in za vsako državo članico potrošnje, v kateri je nastala obveznost plačila DDV, skupna vrednost prodaje blaga na daljavo znotraj Skupnosti in opravljenih storitev, zajetih v tej posebni ureditvi, v davčnem obdobju brez DDV ter skupni znesek pripadajočega DDV, razdeljen po davčnih stopnjah.
The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 4 of this Article.
Obračun DDV vključuje tudi spremembe v zvezi s preteklimi davčnimi obdobji, kot je določeno v odstavku 4 tega člena.
Where, in the case of intra-Community distance sales of goods covered by this special scheme, goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall also include the total value of such sales for each Member State where the goods are dispatched or transported from, together with the individual VAT identification number or the tax reference number allocated by each such Member State.
Kadar se pri prodaji blaga na daljavo znotraj Skupnosti, zajetega v tej posebni ureditvi, blago odpošlje ali prevaža iz držav članic, ki niso država članica identifikacije, obračun DDV vključuje tudi skupno vrednost take prodaje za vsako državo članico, iz katere se blago odpošlje ali prevaža, ter individualno identifikacijsko številko DDV ali davčno sklicno številko, ki jo dodeli vsaka taka država članica.
The VAT return shall include this information for each Member State other than the Member State of identification, broken down by Member State of consumption.
Obračun DDV vključuje te informacije, razčlenjene po državah članicah potrošnje, za vsako državo članico, ki ni država članica identifikacije.
Where the taxable person supplying services covered by this special scheme has one or more fixed establishments, other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value of such supplies, for each Member State in which he has an establishment, together with the individual VAT identification number or the tax reference number of this establishment, broken down by Member State of consumption.
Kadar ima davčni zavezanec, ki opravlja storitve, zajete v tej posebni ureditvi, poleg poslovne enote v državi članici identifikacije še eno ali več drugih stalnih poslovnih enot, iz katerih opravlja storitve, obračun DDV vključuje tudi skupno vrednost tako opravljenih storitev, in sicer za vsako državo članico, v kateri ima poslovno enoto, ter individualno identifikacijsko številko DDV ali davčno sklicno številko te poslovne enote, razčlenjeno po državah članicah potrošnje.
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 369f.
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 369f.
in the second subparagraph of Article 369h(1), the second sentence is replaced by the following:
v drugem pododstavku člena 369h(1) se drugi stavek nadomesti z naslednjim:
‘If the supplies have been made in other currencies, the taxable person making use of this special scheme 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 blaga ali opravljene storitve zaračunane v drugih valutah, davčni zavezanec, ki uporablja to posebno ureditev, v obračunu DDV uporabi menjalni tečaj zadnjega dne davčnega obdobja.“;
in Article 369i, the first paragraph is replaced by the following:
v členu 369i se prvi odstavek nadomesti z naslednjim:
‘The taxable person making use of this special scheme 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, plača DDV z navedbo ustreznega obračuna DDV najpozneje ob preteku roka za predložitev obračuna.“;
Article 369j is replaced by the following:
člen 369j se nadomesti z naslednjim:
‘Article 369j
„Člen 369j
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 State 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 državi članici potrošnje, v skladu s členom 168 te direktive.
Notwithstanding Article 2(1), Article 3 and point (e) of Article 8(1) of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with that Directive.
Ne glede na člen 2(1), člen 3 in točko (e) člena 8(1) Direktive 2008/9/ES se temu davčnemu zavezancu odobri vračilo DDV v skladu z navedeno direktivo.
in Article 369k, paragraph 1 is replaced by the following:
v členu 369k se odstavek 1 nadomesti z naslednjim:
The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme.
Davčni zavezanec, ki uporablja to posebno ureditev, vodi evidence o transakcijah, zajetih v tej posebnih ureditvi.
Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.’;
Te evidence morajo biti dovolj natančne, da lahko davčni organi države članice potrošnje ugotovijo, ali je obračun DDV pravilen.“;
in Chapter 6 of Title XII, the following Section is added:
v poglavju 6 naslova XII se doda naslednji oddelek:
‘SECTION 4
„ODDELEK 4
Special scheme for distance sales of goods imported from third territories or third countries
Posebna ureditev za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga
Article 369l
Člen 369l
For the purposes of this Section, distance sales of goods imported from third territories or third countries shall only cover goods, except products subject to excise duty, in consignments of an intrinsic value not exceeding EUR 150.
Za namene tega oddelka prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga zajema samo blago, razen trošarinskih izdelkov, v pošiljkah z realno vrednostjo največ 150 EUR.
‘taxable person not established within the Community‘ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;
‚davčni zavezanec, ki nima sedeža v Skupnosti‘ pomeni davčnega zavezanca, ki na ozemlju Skupnosti nima niti sedeža svoje dejavnosti niti stalne poslovne enote;
‘intermediary‘ means a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person;
‚posrednik‘ pomeni osebo, ki ima sedež v Skupnosti in ki jo davčni zavezanec, ki prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženo blago, imenuje za osebo, ki je dolžna plačati DDV in izpolnjevati obveznosti v okviru te posebne ureditve v imenu in za račun davčnega zavezanca;
‘Member State of identification‘ means the following:
‚država članica identifikacije‘ pomeni naslednje:
where the taxable person is not established in the Community, the Member State in which he chooses to register;
kadar davčni zavezanec nima sedeža v Skupnosti, državo članico, v kateri se ta davčni zavezanec odloči registrirati;
where the taxable person has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the taxable person indicates he will make use of this special scheme;
kadar davčni zavezanec nima sedeža svoje dejavnosti v Skupnosti, vendar ima v njej eno ali več stalnih poslovnih enot, državo članico s stalno poslovno enoto, v kateri davčni zavezanec prijavi uporabo te posebne ureditve;
where the taxable person has established his business in a Member State, that Member State;
kadar ima davčni zavezanec sedež svoje dejavnosti v državi članici, to državo članico;
where the intermediary has established his business in a Member State, that Member State;
kadar ima posrednik sedež svoje dejavnosti v državi članici, to državo članico;
where the intermediary has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the intermediary indicates he will make use of this special scheme.
kadar posrednik nima sedeža svoje dejavnosti v Skupnosti, vendar ima v njej eno ali več stalnih poslovnih enot, državo članico s stalno poslovno enoto, v kateri posrednik prijavi uporabo te posebne ureditve.
For the purposes of points (b) and (e), where the taxable person or the intermediary has more than one fixed establishment in the Community he shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following;
Za namene točk (b) in (e) davčnega zavezanca ali posrednika, ki ima več kot eno stalno poslovno enoto v Skupnosti, zavezuje odločitev, da bo prijavil državo članico sedeža v tekočem koledarskem letu in dveh naslednjih koledarskih letih;
‘Member State of consumption‘ means the Member State where the dispatch or transport of the goods to the customer ends.
‚država članica potrošnje‘ pomeni državo članico, v kateri se odpošiljanje ali prevoz blaga pridobitelju konča.
Article 369m
Člen 369m
Member States shall permit the following taxable persons carrying out distance sales of goods imported from third territories or third countries to use this special scheme:
Države članice dovolijo uporabo te posebne ureditve naslednjim davčnim zavezancem, ki prodajajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženo blago:
any taxable person established in the Community carrying out distance sales of goods imported from third territories or third countries;
vsakemu davčnemu zavezancu, ki ima sedež v Skupnosti in prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženo blago;
any taxable person whether or not established in the Community carrying out distance sales of goods imported from third territories or third countries and who is represented by an intermediary established in the Community;
vsakemu davčnemu zavezancu s sedežem v Skupnosti ali brez njega, ki prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženo blago in ga zastopa posrednik, ki ima sedež v Skupnosti;
any taxable person established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU and Regulation (EU) No 904/2010 and who is carrying out distance sales of goods from that third country.
vsakemu davčnemu zavezancu, ki ima sedež v tretji državi, s katero je Unija sklenila sporazum o medsebojni pomoči, katerega področje uporabe je podobno področju uporabe Direktive Sveta 2010/24/EU in Uredbe (EU) št. 904/2010, in ki prodaja blago na daljavo iz te tretje države.
Those taxable persons shall apply this special scheme to all their distance sales of goods imported from third territories or third countries.
Ti davčni zavezanci uporabljajo to posebno ureditev za vse svoje prodaje na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga.
For the purposes of point (b) of paragraph 1, any taxable person cannot appoint more than one intermediary at the same time.
Za namene točke (b) odstavka 1 noben davčni zavezanec ne more imenovati več kot enega posrednika hkrati.
The Commission shall adopt an implementing act establishing the list of third countries referred to in point (c) of paragraph 1 of this Article.
Komisija sprejme izvedbeni akt o vzpostavitvi seznama tretjih držav iz točke (c) odstavka 1 tega člena.
That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010.
Ta izvedbeni akt se sprejme v skladu s postopkom pregleda iz člena 5 Uredbe (EU) št. 182/2011, odbor za ta namen pa je odbor, ustanovljen v skladu s členom 58 Uredbe (EU) št. 904/2010.
Article 369n
Člen 369n
For distances sales of goods imported from third territories or third countries on which VAT is declared under this special scheme, the chargeable event shall occur and VAT shall become chargeable at the time of supply.
V zvezi s prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga, za katero se DDV prijavi v skladu s to posebno ureditvijo, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta v trenutku dobave.
The goods shall be regarded as having been supplied at the time when the payment has been accepted.
Za blago se šteje, da je bilo dobavljeno, ko je bilo sprejeto plačilo.
Article 369o
Člen 369o
The taxable person making use of this special scheme or an intermediary acting on his behalf, shall state to the Member State of identification when he commences or ceases his activity under this special scheme, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme.
Davčni zavezanec, ki uporablja to posebno ureditev, ali posrednik, ki deluje za njegov račun, državi članici identifikacije prijavi začetek ali prenehanje svoje dejavnosti v okviru te posebne ureditve ali njene spremembe, zaradi katerih ni več upravičen do te posebne ureditve.
That information shall be communicated electronically.
Takšna prijava se predloži v elektronski obliki.
Article 369p
Člen 369p
The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details:
Davčni zavezanec, ki ne uporablja posrednika, pred začetkom uporabe te posebne ureditve državi članici identifikacije posreduje naslednje podatke:
electronic address and websites;
elektronski naslov in spletna mesta;
VAT identification number or national tax number.
identifikacijsko številko DDV ali nacionalno davčno številko.
The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details:
Posrednik pred začetkom uporabe te posebne ureditve za račun davčnega zavezanca državi članici identifikacije posreduje naslednje podatke:
electronic address;
elektronski naslov;
VAT identification number.
identifikacijsko številko DDV.
The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details:
Posrednik državi članici identifikacije za vsakega davčnega zavezanca, ki ga zastopa, preden slednji začne uporabljati to posebno ureditev, posreduje naslednje podatke:
VAT identification number or national tax number;
identifikacijsko številko DDV ali nacionalno davčno številko;
his individual identification number allocated in accordance with Article 369q(3).
njegovo individualno identifikacijsko številko, dodeljeno v skladu s členom 369q(3).
Any taxable person making use of this special scheme or where applicable his intermediary shall notify the Member State of identification of any changes in the information provided.
Vsak davčni zavezanec, ki uporablja to posebno ureditev, ali, če je ustrezno, njegov posrednik uradno obvesti državo članico identifikacije o vsaki spremembi posredovanih podatkov.
Article 369q
Člen 369q
The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means.
Država članica identifikacije dodeli davčnemu zavezancu, ki uporablja to posebno ureditev, individualno identifikacijsko številko DDV za uporabo te posebne ureditve in ga o tej številki uradno obvesti z elektronskimi sredstvi.
The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means.
Država članica identifikacije dodeli posredniku individualno identifikacijsko številko in ga o tej številki uradno obvesti z elektronskimi sredstvi.
The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed.
Država članica identifikacije dodeli posredniku individualno identifikacijsko številko DDV za uporabo te posebne ureditve v zvezi z vsakim davčnim zavezancem, za katerega je imenovan.
The VAT identification number allocated under paragraphs 1, 2 and 3 shall be used only for the purposes of this special scheme.
Identifikacijska številka DDV, dodeljena v skladu z odstavki 1, 2 in 3, se uporablja samo za namene te posebne ureditve.
Article 369r
Člen 369r
The Member State of identification shall delete the taxable person not making use of an intermediary from the identification register in the following cases:
Država članica identifikacije davčnega zavezanca, ki ne uporablja posrednika, črta iz identifikacijskega registra v naslednjih primerih:
if he notifies the Member State of identification that he no longer carries out distance sales of goods imported from third territories or third countries;
če jo davčni zavezanec uradno obvesti, da ne prodaja več na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga;
if it may otherwise be assumed that his taxable activities of distance sales of goods imported from third territories or third countries have ceased;
če se lahko kako drugače sklepa, da so njegove obdavčljive dejavnosti prodaje na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga prenehale;
if he no longer meets the conditions necessary for use of this special scheme;
če davčni zavezanec ne izpolnjuje več pogojev, potrebnih za uporabo te posebne ureditve;
if he persistently fails to comply with the rules relating to this special scheme.
če neprenehoma krši pravila te posebne ureditve.
The Member State of identification shall delete the intermediary from the identification register in the following cases:
Država članica identifikacije posrednika črta iz identifikacijskega registra v naslednjih primerih:
if for a period of two consecutive calendar quarters he has not acted as an intermediary on behalf of a taxable person making use of this special scheme;
če dve zaporedni koledarski četrtletji ne deluje kot posrednik za račun katerega od davčnih zavezancev, ki uporabljajo to posebno ureditev;
if he no longer meets the other conditions necessary for acting as an intermediary;
če ne izpolnjuje več drugih potrebnih pogojev za delovanje kot posrednik;
The Member State of identification shall delete the taxable person represented by an intermediary from the identification register in the following cases:
Država članica identifikacije davčnega zavezanca, ki ga zastopa posrednik, črta iz identifikacijskega registra v naslednjih primerih:
if the intermediary notifies the Member State of identification that this taxable person no longer carries out distance sales of goods imported from third territories or third countries;
če posrednik uradno obvesti državo članico, da zadevni davčni zavezanec ne prodaja več na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga;
if it may otherwise be assumed that the taxable activities of distance sales of goods imported from third territories or third countries of this taxable person have ceased;
če se lahko kako drugače sklepa, da so obdavčljive dejavnosti zadevnega davčnega zavezanca prodaje na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga prenehale;
if this taxable person no longer meets the conditions necessary for use of this special scheme;
če zadevni davčni zavezanec ne izpolnjuje več pogojev, potrebnih za uporabo te posebne ureditve;
if this taxable person persistently fails to comply with the rules relating to this special scheme;
če zadevni davčni zavezanec neprenehoma krši pravila te posebne ureditve;
if the intermediary notifies the Member State of identification that he no longer represents this taxable person.
če posrednik uradno obvesti državo članico identifikacije, da ne zastopa več zadevnega davčnega zavezanca.
Article 369s
Člen 369s
The taxable person making use of this special scheme or his intermediary shall submit by electronic means to the Member State of identification a VAT return for each month, whether or not distance sales of goods imported from third territories or third countries have been carried out.
Davčni zavezanec, ki uporablja to posebno ureditev, ali njegov posrednik z elektronskimi sredstvi predloži državi članici identifikacije obračun DDV za vsak mesec ne glede na to, ali je bila prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga opravljena ali ne.