natgillin/translations-raw huggingface dataset:
By designating the taxable person to whom the goods or services are supplied as the person liable for payment of VAT, the derogation would remove the opportunity to engage in that form of tax fraud.
Odstopanje bi odpravilo možnost navedene oblike davčne goljufije, saj bi se določilo, da je oseba, ki mora v teh primerih plačati DDV, davčni zavezanec, ki se mu blago ali storitve dobavijo.
Member States showing differences in development of the capacities of their tax authorities sustain a special effort, in terms of addressing higher levels of VAT fraud and revenue losses, in the implementation of the VAT regime, as referred to in the first paragraph of Article 27 of the Treaty on the Functioning of the European Union.
Države članice, pri katerih se kažejo razlike v razvoju zmogljivosti njihovih davčnih organov, ohranjajo zaradi ukvarjanja z višjimi ravnmi goljufij na področju DDV in izgube prihodka posebna prizadevanja pri izvajanju ureditve DDV iz prvega odstavka člena 27 Pogodbe o delovanju Evropske unije.
In order to limit the risk of fraud shifting between Member States, Member States that fulfil certain criteria as regards their fraud level, in particular in relation to carousel fraud, and that are able to establish that other control measures are not sufficient to combat that fraud, should be allowed to use the GRCM.
Da se omeji tveganje preusmerjanja goljufij med državami članicami, bi bilo treba državam članicam, ki izpolnjujejo določena merila glede njihove ravni goljufij, zlasti kar zadeva davčni vrtiljak, in ki lahko dokažejo, da drugi nadzorni ukrepi ne zadostujejo za boj proti navedenim goljufijam, dovoliti, da uporabljajo splošni mehanizem obrnjene davčne obveznosti.
In addition, they should establish that estimated gains in tax compliance and collection expected as a result of the introduction of the GRCM outweigh the estimated overall additional burden on businesses and tax authorities and that businesses and tax authorities will not incur costs that are higher than those incurred as a result of the application of other control measures.
Poleg tega bi morale dokazati, da ocenjeni dobiček iz izpolnjevanja davčnih obveznosti in pobiranja davkov, ki se pričakuje zaradi uvedbe splošnega mehanizma obrnjene davčne obveznosti, presega ocenjeno celotno dodatno breme za podjetja in davčne organe ter da podjetja in davčni organi ne bodo imeli višjih stroškov, kot so stroški, nastali zaradi uporabe drugih nadzornih ukrepov.
If Member States choose to apply the GRCM, they should apply it to all non-cross-border supplies of goods and services above a defined threshold per transaction.
Države članice bi morale splošni mehanizem obrnjene davčne obveznosti, če se zanj odločijo, uporabljati za vse dobave blaga in storitev, ki niso čezmejne, nad določenim pragom za transakcijo.
The application of the GRCM should not be restricted to any specific sector.
Uporaba splošnega mehanizma obrnjene davčne obveznosti ne bi smela biti omejena na noben točno določen sektor.
Member States choosing to apply the GRCM should introduce specific electronic reporting obligations on taxable persons so as to ensure the effective functioning and monitoring of the application of the GRCM.
Države članice, ki se odločijo za uporabo splošnega mehanizma obrnjene davčne obveznosti, bi morale uvesti posebne obveznosti elektronskega poročanja za davčne zavezance, da bi zagotovile dobro delovanje mehanizma in učinkovito spremljanje njegove uporabe.
They should detect and prevent all new forms of tax fraud, such as artificial splitting of the taxable amount of transactions.
Morale bi odkrivati in preprečevati vse nove oblike davčnih goljufij, kot je umetna razdelitev obdavčljivega zneska transakcij.
In order to be able to assess whether the introduction of the GRCM in one Member State results in fraud shifting towards other Member States and to be able to assess the degree of possible disturbance to the functioning of the internal market, it is appropriate to provide for a specific obligation to exchange information between the Member States that apply the GRCM and those that do not.
Da bi lahko ocenili, ali uvedba splošnega mehanizma obrnjene davčne obveznosti v eni državi članici povzroča preusmerjanje goljufij v druge države članice, in da bi lahko ocenili stopnjo morebitnih motenj pri delovanju notranjega trga, je treba določiti posebno obveznost izmenjave informacij med državami članicami, ki uporabljajo splošni mehanizem obrnjene davčne obveznosti, in tistimi, ki ga ne.
All exchanges of information are subject to the applicable provisions on the protection of personal data and confidentiality, which include exemptions and restrictions for safeguarding the interests of the Member States or of the Union in the area of taxation.
Za vsakršno izmenjavo informacij se uporabljajo veljavne določbe s področja varstva osebnih podatkov in zaupnosti, ki vključujejo izjeme in omejitve za zaščito interesov držav članic ali Unije na področju obdavčitve.
In order to assess the effect of the application of the GRCM on fraudulent activities in a transparent manner, predefined evaluation criteria should be established by those Member States, to enable an assessment of the level of fraud before and after the application of the GRCM.
Da se na pregleden način oceni učinek uporabe splošnega mehanizma obrnjene davčne obveznosti na goljufive dejavnosti, bi navedene države članice morale oblikovati vnaprej določena merila ocenjevanja, da se omogoči ocena ravni goljufije pred uporabo splošnega mehanizma obrnjene davčne obveznosti in po njej.
The decisions authorising the application of the GRCM would have a budgetary impact which could be significant for one or more Member States.
Sklepi o odobritvi uporabe splošnega mehanizma obrnjene davčne obveznosti bi imeli proračunske posledice, ki bi lahko bile bistvene za eno ali več držav članic.
Accordingly, the power to authorise the application of the GRCM should be conferred on the Council.
Zato bi bilo treba pooblastilo za odobritev uporabe splošnega mehanizma obrnjene davčne obveznosti prenesti na Svet.
A Member State choosing to apply the GRCM should request the Commission to propose the application of the GRCM and provide relevant information to enable the Commission to assess such request.
Država članica, ki se odloči za uporabo splošnega mehanizma obrnjene davčne obveznosti, bi morala Komisijo zaprositi, da predlaga uporabo tega mehanizma, in predložiti ustrezne informacije, da lahko Komisija tak zahtevek oceni.
Where necessary, the Commission should be able to request additional information.
Komisiji bi moralo biti omogočeno, da po potrebi zahteva dodatne informacije.
Given the unexpected effects that the application of the GRCM might have on the functioning of the internal market because of a possible shift in fraud to other Member States that do not apply the GRCM, the Council should be able, as a safeguard measure, to repeal all implementing decisions authorising the application of the GRCM.
Zaradi nepričakovanih učinkov, ki bi jih uporaba splošnega mehanizma obrnjene davčne obveznosti lahko imela na delovanje notranjega trga zaradi možnega preusmerjanja goljufij v druge države članice, ki splošnega mehanizma obrnjene davčne obveznosti ne uporabljajo, bi moralo biti Svetu omogočeno, da lahko kot zaščitni ukrep razveljavi vse izvedbene sklepe o odobritvi uporabe splošnega mehanizma obrnjene davčne obveznosti.
In view of the need to react quickly in a situation where a considerable negative impact on the internal market has been established, reversed unanimity voting should be used.
Ker je v primeru ugotovitve znatnega negativnega učinka na notranji trg potreben hiter odziv, bi bilo treba glasovati po pravilu obrnjenega soglasja.
In view of the uncertain effects that the GRCM might have, the application thereof should be limited in time.
Zaradi negotovih učinkov, ki bi jih splošni mehanizem obrnjene davčne obveznosti lahko imel, bi morala njegova uporaba biti časovno omejena.
To closely monitor the impact on the internal market, all Member States should, where the GRCM is used in at least one Member State, present reports to the Commission so as to enable an assessment of the impact on fraud, the compliance costs for businesses and a shift in fraudulent activities due to the application of the GRCM.
Kadar se splošni mehanizem obrnjene davčne obveznosti uporablja vsaj v eni državi članici, bi morale zaradi pozornega spremljanja učinka na notranji trg Komisiji predložiti poročila vse države članice, da se omogoči ocena učinka na goljufije, stroškov izpolnjevanja obveznosti za podjetja ter preusmerjanja goljufivih dejavnosti zaradi uporabe splošnega mehanizma obrnjene davčne obveznosti.
Council Directive 2006/112/EC should therefore be amended accordingly,
Direktivo Sveta 2006/112/ES bi bilo zato treba ustrezno spremeniti –
In Directive 2006/112/EC, the following Article is inserted:
V Direktivi 2006/112/ES se vstavi naslednji člen:
‘Article 199c
„Člen 199c
By way of derogation from Article 193, a Member State may, until 30 June 2022, introduce a generalised reverse charge mechanism (‘GRCM’) on non-cross-border supplies, providing that the person liable for payment of VAT is the taxable person to whom all supplies of goods and services are made above a threshold of EUR 17500 per transaction.
Z odstopanjem od člena 193 lahko država članica do 30. junija 2022 uvede splošni mehanizem obrnjene davčne obveznosti za dobave, ki niso čezmejne, pod pogojem, da je oseba, ki je dolžna plačati DDV, davčni zavezanec, kateremu se opravijo vse dobave blaga in storitev nad pragom 17500 EUR za transakcijo.
A Member State wishing to introduce the GRCM shall comply with all of the following conditions:
Država članica, ki želi uvesti splošni mehanizem obrnjene davčne obveznosti, izpolnjuje vse naslednje pogoje:
it had in 2014, in accordance with the method and figures set out in the 2016 final report dated 23 August 2016 on the VAT gap published by the Commission, a VAT gap, expressed as a percentage of the VAT total tax liability, of at least 5 percentage points above the Community median VAT gap;
v letu 2014 je imela v skladu z metodo in podatki iz končnega poročila za leto 2016 z dne 23. avgusta 2016 o vrzeli pri pobiranju DDV, ki ga je objavila Komisija, vrzel pri pobiranju DDV, izraženo kot odstotek skupne davčne obveznosti za DDV, vsaj za 5 odstotnih točk višjo od mediane vrzeli pri pobiranju DDV v Skupnosti;
it has, based on the impact assessment that accompanied the legislative proposal for this Article, a carousel fraud level within its total VAT gap of more than 25 %;
na podlagi ocene učinka, ki je priložena zakonodajnemu predlogu za ta člen, znaša njena stopnja davčnega vrtiljaka več kot 25 % njene celotne vrzeli pri pobiranju DDV;
it establishes that other control measures are not sufficient to combat carousel fraud on its territory, in particular by specifying the control measures applied and the particular reasons for their lack of effectiveness, as well as the reasons why administrative cooperation in the field of VAT has proven insufficient;
dokaže, da drugi nadzorni ukrepi ne zadostujejo za boj proti davčnemu vrtiljaku na njenem ozemlju, ter zlasti navede uporabljene nadzorne ukrepe in posebne razloge za njihovo pomanjkljivo učinkovitost, pa tudi razloge za nezadostno upravno sodelovanje na področju DDV;
it establishes that the estimated gains in tax compliance and collection expected as a result of the introduction of the GRCM outweigh the expected overall additional burden on businesses and tax authorities by at least 25 %; and
dokaže, da ocenjeni dobiček iz izpolnjevanja davčnih obveznosti in pobiranja davkov, ki se pričakuje zaradi uvedbe splošnega mehanizma obrnjene davčne obveznosti, najmanj za 25 % presega ocenjeno celotno dodatno breme za podjetja in davčne organe, in
it establishes that the introduction of the GRCM will not result in businesses and tax authorities incurring costs that are higher than those incurred as a result of the application of other control measures.
dokaže, da podjetja in davčni organi zaradi uvedbe splošnega mehanizma obrnjene davčne obveznosti ne bodo imeli višjih stroškov, kot so stroški zaradi uporabe drugih nadzornih ukrepov.
The Member State shall attach to the request referred to in paragraph 3 the calculation of the VAT gap according to the method and figures available in the report on the VAT gap published by the Commission, as referred to in point (a) of the second subparagraph of this paragraph.
Država članica k zahtevku iz odstavka 3 priloži izračun vrzeli pri pobiranju DDV v skladu z metodo in razpoložljivimi podatki iz poročila o vrzeli pri pobiranju DDV, ki ga je objavila Komisija, iz točke (a) drugega pododstavka tega odstavka.
Member States that apply the GRCM shall establish appropriate and effective electronic reporting obligations for all taxable persons and, in particular, for taxable persons who supply or receive goods or services to which the GRCM applies to ensure the effective functioning and monitoring of the application of the GRCM.
Države članice, ki uporabljajo splošni mehanizem obrnjene davčne obveznosti, uvedejo ustrezne in učinkovite obveznosti elektronskega poročanja za vse davčne zavezance, zlasti pa za davčne zavezance, ki dobavljajo ali prejemajo blago ali storitve, za katere se uporablja splošni mehanizem obrnjene davčne obveznosti, s čimer zagotovijo dobro delovanje tega mehanizma in učinkovito spremljanje njegove uporabe.
Member States wishing to apply the GRCM shall submit a request to the Commission and provide the following information:
Države članice, ki želijo uporabljati splošni mehanizem obrnjene davčne obveznosti, predložijo zahtevek Komisiji in navedejo naslednje informacije:
a detailed justification of fulfilment of the conditions referred to in paragraph 1;
podrobno utemeljitev, da so izpolnjeni pogoji iz odstavka 1;
the starting date of application of the GRCM and the period to be covered by the GRCM;
datum začetka uporabe splošnega mehanizma obrnjene davčne obveznosti in obdobje, ki naj bi bilo zajeto s tem mehanizmom;
actions to be taken to inform taxable persons of the introduction of the application of the GRCM; and
ukrepe, ki bodo sprejeti za obveščanje davčnih zavezancev o uvedbi uporabe splošnega mehanizma obrnjene davčne obveznosti, in
a detailed description of the accompanying measures referred to in paragraph 2.
podroben opis spremljevalnih ukrepov iz odstavka 2.
If the Commission considers that it does not have all the necessary information, it shall request additional information, including underlying methods, assumptions, studies and other supporting documents, within one month of receipt of the request.
Če Komisija meni, da nima vseh potrebnih informacij, zahteva dodatne informacije, tudi glede metod, predpostavk, študij in drugih dokazil, v enem mesecu od prejema zahtevka.
The requesting Member State shall submit the required information within a month of receipt of the notification.
Država članica prosilka predloži zahtevane informacije v enem mesecu od prejema uradnega obvestila.
Where the Commission considers that a request complies with the requirements set out in paragraph 3, it shall, no later than three months after it has received all the necessary information, submit a proposal to the Council.
Če Komisija meni, da zahtevek izpolnjuje zahteve iz odstavka 3, najpozneje v treh mesecih po prejemu vseh potrebnih informacij predloži predlog Svetu.
The Council, acting unanimously on such a proposal from the Commission, may authorise the requesting Member State to apply the GRCM.
Svet lahko na takšen predlog Komisije državi članici prosilki soglasno odobri uporabo splošnega mehanizma obrnjene davčne obveznosti.
Where the Commission considers that a request is not compliant with the requirements set out in paragraph 3, it shall, within the same deadline, communicate its reasons to the requesting Member State and to the Council.
Če pa Komisija meni, da zahtevek ne izpolnjuje zahtev iz odstavka 3, o razlogih v enakem roku obvesti državo članico prosilko in Svet.
Where a considerable negative impact on the internal market has been established in accordance with the second subparagraph of this paragraph, the Commission shall, no later than three months after it has received all the necessary information, propose the repeal of all the implementing decisions referred to in paragraph 4, at the earliest six months after the entry into force of the first implementing decision authorising a Member State to apply the GRCM.
Če je v skladu z drugim pododstavkom tega odstavka ugotovljen znaten negativen učinek na notranji trg, Komisija najpozneje v treh mesecih po prejemu vseh potrebnih informacij predlaga razveljavitev vseh izvedbenih sklepov iz odstavka 4, vendar ne prej kot šest mesecev po začetku veljavnosti prvega takšnega sklepa, s katerim je bila državi članici odobrena uporaba splošnega mehanizma obrnjene davčne obveznosti.
Such repeal shall be deemed to be adopted by the Council unless the Council decides by unanimity to reject the Commission's proposal within 30 days of the Commission's adoption thereof.
Šteje se, da je Svet takšno razveljavitev sprejel, razen če se soglasno ne odloči, da predlog Komisije v 30 dneh od dneva, ko ga je ta sprejela, zavrne.
A considerable negative impact shall be considered established where the following conditions are fulfilled:
Šteje se, da je znaten negativen učinek dokazan, če so izpolnjeni naslednji pogoji:
at least one Member State that does not apply the GRCM informs the Commission of an increase of VAT fraud on its territory due to the application of the GRCM; and
vsaj ena država članica, ki ne uporablja splošnega mehanizma obrnjene davčne obveznosti, Komisijo obvesti o povečanju goljufij na področju DDV na svojem ozemlju zaradi uporabe splošnega mehanizma obrnjene davčne obveznosti in
the Commission establishes, including on the basis of the information provided by the Member States referred to in point (a) of this subparagraph, that the increase of VAT fraud on their territory is related to the application of the GRCM in one or more Member States.
Komisija dokaže, tudi na podlagi informacij, ki jih predložijo države članice iz točke (a) tega pododstavka, da je povečanje goljufij na področju DDV na njihovem ozemlju povezano z uporabo splošnega mehanizma obrnjene davčne obveznosti v eni ali več državah članicah.
Member States that apply the GRCM shall submit the following information in electronic format to all Member States:
Države članice, ki uporabljajo splošni mehanizem obrnjene davčne obveznosti, vsem državam članicam predložijo naslednje informacije v elektronski obliki:
the names of the persons who, in the 12 months preceding the starting date of application of the GRCM, have been subject to proceedings, whether criminal or administrative, for VAT fraud; and
imena oseb, ki so bile v 12 mesecih pred datumom začetka uporabe splošnega mehanizma obrnjene davčne obveznosti bodisi v kazenskem bodisi v upravnem postopku zaradi goljufij na področju DDV, in
the names of the persons, including in the case of legal persons the names of their directors, whose VAT registration in that Member State is terminated after the introduction of the GRCM; and
imena oseb, v primeru pravnih oseb pa tudi imena njihovih direktorjev, katerih registracija za namene DDV v tej državi članici po uvedbi splošnega mehanizma obrnjene davčne obveznosti preneha, in
the names of the persons, including in the case of legal persons the names of their directors, who have failed to submit a VAT return for two consecutive tax periods after the introduction of the GRCM.
imena oseb, v primeru pravnih oseb pa tudi imena njihovih direktorjev, ki dve zaporedni davčni obdobji po uvedbi splošnega mehanizma obrnjene davčne obveznosti niso predložili obračuna DDV.
The information referred to in points (a) and (b) of the first subparagraph shall be submitted no later than three months after the introduction of the GRCM and shall be updated every three months thereafter.
Informacije iz točk (a) in (b) prvega pododstavka se predložijo najpozneje 3 mesece po uvedbi splošnega mehanizma obrnjene davčne obveznosti in posodobijo vsake tri mesece po tem.
The information referred to in point (c) of the first subparagraph shall be submitted no later than nine months after the introduction of the GRCM and shall be updated every three months thereafter.
Informacije iz točke (c) prvega pododstavka se predložijo najpozneje devet mesecev po uvedbi splošnega mehanizma obrnjene davčne obveznosti in posodobijo vsake tri mesece po tem.
Member States that apply the GRCM shall submit an interim report to the Commission no later than one year after the start of application of the GRCM.
Države članice, ki uporabljajo splošni mehanizem obrnjene davčne obveznosti, Komisiji najpozneje eno leto po začetku uporabe splošnega mehanizma obrnjene davčne obveznosti pošljejo vmesno poročilo.
That report shall provide a detailed assessment of the effectiveness of the GRCM.
To poročilo vsebuje podrobno oceno učinkovitosti splošnega mehanizma obrnjene davčne obveznosti.
Three months after the end of the application of the GRCM, Member States that apply the GRCM shall submit a final report on its overall impact.
Tri mesece po koncu uporabe splošnega mehanizma obrnjene davčne obveznosti države članice, ki uporabljajo splošni mehanizem obrnjene davčne obveznosti, predložijo končno poročilo o njegovem splošnem učinku.
Member States that do not apply the GRCM shall submit an interim report to the Commission as regards the impact in their territory of the application of GRCM by other Member States.
Države članice, ki splošnega mehanizma obrnjene davčne obveznosti ne uporabljajo, Komisiji predložijo vmesno poročilo v zvezi z učinkom, ki ga ima uporaba splošnega mehanizma obrnjene davčne obveznosti v drugih državah članicah na njihovem ozemlju.
That report shall be submitted to the Commission within three months following the application of the GRCM for at least one year in one Member State.
To poročilo se Komisiji predloži v treh mesecih po tem, ko se je splošni mehanizem obrnjene davčne obveznosti v kateri od drugih držav članic uporabljal že vsaj eno leto.
If at least one Member State applies the GRCM, Member States that do not apply the GRCM shall, by 30 September 2022, submit a final report to the Commission as regards the impact in their territory of the GRCM applied by other Member States.
Če splošni mehanizem obrnjene davčne obveznosti uporablja vsaj ena država članica, države članice, ki navedenega mehanizma ne uporabljajo, Komisiji najpozneje do 30. septembra 2022 predložijo končno poročilo v zvezi z učinkom, ki ga ima uporaba splošnega mehanizma obrnjene davčne obveznosti v drugih državah članicah na njihovem ozemlju.
In the reports referred to in paragraph 6, Member States shall assess the impact of the application of the GRCM on the basis of the following evaluation criteria:
Države članice v poročilih iz odstavka 6 ocenijo učinek uporabe splošnega mehanizma obrnjene davčne obveznosti na podlagi naslednjih meril ocenjevanja:
the evolution of the VAT gap;
razvoja vrzeli pri pobiranju DDV;
the evolution of VAT fraud, in particular carousel fraud and fraud at retail level;
razvoja goljufij na področju DDV, zlasti davčnega vrtiljaka in goljufij na maloprodajni ravni;
the evolution of the administrative burden on taxable persons;
razvoja upravnega bremena za davčne zavezance;
the evolution of administrative costs for the tax authorities.
razvoja upravnih stroškov za davčne organe.
In the reports referred to in paragraph 7, Member States shall assess the impact of the application of the GRCM on the basis of the following evaluation criteria:
Države članice v poročilih iz odstavka 7 ocenijo učinek uporabe splošnega mehanizma obrnjene davčne obveznosti na podlagi naslednjih meril ocenjevanja:
a shift in fraud from those Member States that apply or have applied the GRCM.’.
preusmerjanja goljufij iz tistih držav članic, ki uporabljajo ali so uporabljale splošni mehanizem obrnjene davčne obveznosti.“
It shall apply until 30 June 2022.
Uporablja se do 30. junija 2022.
Opinion of 11 December 2018 (P8_TA(2018)0496).
Mnenje z dne 11. decembra 2018 (P8_TA(2018)0496).