natgillin/translations-raw huggingface dataset:
8543.70.00
9032 81 00
8543.90.00
9032 89 00
8544.11.00
9032 90 00
8544.19.00
9033 00 00
8544.20.00
9101 11 00
8544.30.00
9101 19 00
8544.42.00
9101 21 00
8544.49.00
9101 29 00
8544.60.00
9101 91 00
8544.70.00
9101 99 00
8545.11.00
9102 11 00
8545.19.00
9102 12 00
8545.20.00
9102 19 00
8545.90.00
9102 21 00
8546.10.00
9102 29 00
8546.20.00
9102 91 00
8546.90.00
9102 99 00
8547.10.00
9103 10 00
8547.20.00
9103 90 00
8547.90.00
9104 00 00
8548.10.00
9105 11 00
8548.90.00
9105 19 00
8601.10.00
9105 21 00
8601.20.00
9105 29 00
8602.10.00
9105 91 00
8602.90.00
9105 99 00
8603.10.00
9106 10 00
8603.90.00
9106 90 00
8604.00.00
9107 00 00
8605.00.00
9108 11 00
8606.10.00
9108 12 00
8606.30.00
9108 19 00
8606.91.00
9108 20 00
8606.92.00
9108 90 00
8606.99.00
9109 10 00
8607.11.00
9109 90 00
8607.12.00
9110 11 00
8607.19.00
9110 12 00
8607.21.00
9110 19 00
8607.29.00
9110 90 00
8607.30.00
9112 20 00
8607.91.00
C (15 let)
8607.99.00
9113 10 00
8608.00.00
9113 20 00
8609.00.00
9113 90 00
8701.10.10
9114 10 00
8701.10.90
9114 30 00
8701.20.00
9114 40 00
8701.30.00
9114 90 00
8701.90.10
9201 10 00
8701.90.90
9201 20 00
8702.10.10
9201 90 00
8702.10.20
9202 10 00
8702.10.90
9202 90 00
8702.90.10
9205 10 00
8702.90.20
9205 90 00
8702.90.90
9206 00 00
8702.90.91
9207 10 00
8702.90.99
9207 90 00
8703.10.00
9208 10 00
8703.21.00
9208 90 00
8703.22.10
9209 30 00
8703.22.90
9209 91 00
8703.23.10
9209 92 00
8703.23.20
9209 94 00
8703.23.30
9209 99 00
8703.23.90
9301 10 00
8703.24.10
9301 20 00
8703.24.20
9301 90 00
8703.24.90
9302 00 00
8703.31.10
9303 10 00
8703.31.20
9303 20 00
8703.31.90
9303 30 00
8703.32.10
9303 90 00
8703.32.20
9304 00 10
8703.32.90
9304 00 90
8703.33.10
9305 10 00
8703.33.20
9305 20 00
8703.33.30
9305 91 00
8703.33.90
9306 21 00
8703.90.00
9306 29 00
8704.10.00
9306 30 00
8704.21.11
9306 90 00
8704.21.12
9307 00 00
8704.21.13
9401 10 00
8704.21.14
9401 20 00
8704.21.19
9401 30 00
8704.22.00
9401 40 00
8704.23.00
9401 51 00
8704.31.00
9401 59 00
8704.32.00
9401 61 00
8704.90.00
9401 69 00
8705.10.00
9401 71 00
8705.20.00
9401 79 00
8705.30.00
9401 80 00
8705.40.00
9401 90 00
8705.90.00
9402 10 00
8706.00.10
9402 90 00
8706.00.11
9403 10 00
8706.00.12
9403 20 00
8706.00.13
9403 30 00
8706.00.14
9403 40 00
8706.00.15
9403 50 00
8706.00.16
9403 60 00
8706.00.17
9403 70 10
8706.00.20
9403 70 90
8706.00.21
9403 81 00
8706.00.22
9403 89 00
8706.00.23
9403 90 00
8706.00.24
9404 10 00
8706.00.25
9404 21 00
8706.00.26
9404 29 00
8706.00.27
9404 30 00
8706.00.28
9404 90 00
8706.00.29
9405 10 00
8707.10.00
9405 20 00
8707.90.10
9405 30 00
8707.90.11
9405 40 00
8707.90.12
9405 50 00
8707.90.13
9405 60 00
8707.90.14
9405 91 00
8707.90.90
9405 92 00
8708.10.00
9405 99 00
8708.21.00
9406 00 00
8708.29.00
9503 00 00
8708.30.00
9504 20 00
8708.40.00
9504 30 00
8708.50.00
9504 40 00
8708.70.00
9504 50 00
8708.80.00
9504 90 00
8708.91.00
9505 10 00
8708.92.00
9505 90 00
8708.93.00
9506 11 00
8708.94.00
9506 12 00
8708.95.00
9506 19 00
8708.99.00
9506 21 00
8709.11.00
9506 29 00
8709.19.00
9506 31 00
8709.90.00
9506 32 00
8710.00.00
9506 39 00
8711.10.00
9506 40 00
8711.20.00
9506 51 00
8711.30.00
9506 59 00
8711.40.00
9506 61 00
8711.50.00
9506 62 00
8711.90.00
9506 69 00
8712.00.00
9506 70 00
8713.10.00
9506 91 00
8713.90.00
9506 99 10
8714.10.00
9506 99 90
8714.20.00
9506 99 99
8714.91.00
9507 10 00
8714.92.00
9507 20 00
8714.93.00
9507 30 00
8714.94.00
9508 10 00
8714.95.00
9508 90 00
8714.96.00
9601 10 00
8714.99.00
9601 90 00
8715.00.00
9602 00 00
8716.10.00
9603 10 00
8716.20.00
9603 21 00
8716.31.00
9603 29 00
8716.39.00
9603 30 00
8716.40.00
9603 40 00
8716.80.10
9603 50 00
8716.80.90
9604 00 00
8716.90.00
9605 00 00
8801.00.00
9606 10 00
8802.11.00
9606 21 00
8802.12.00
9606 22 00
8802.20.10
9606 29 00
8802.20.90
9606 30 00
8802.30.10
9607 11 00
8802.30.90
9607 19 00
8802.40.10
9607 20 00
8802.40.90
9608 10 00
8802.60.00
9608 20 00
8803.10.00
9608 30 00
8803.20.00
9608 40 00
8803.30.00
9608 50 00
8803.90.00
9608 60 00
8804.00.00
9608 91 00
8805.10.00
9608 99 00
8805.21.00
9609 10 00
8805.29.00
9609 20 00
8901.10.00
9609 90 00
8901.20.00
9610 00 00
8901.30.00
9611 00 00
8901.90.00
9612 10 00
8902.00.00
9612 20 00
8903.10.00
9613 10 00
8903.91.00
9613 20 00
8903.92.00
9613 80 00
8903.99.10
9613 90 00
8903.99.20
9614 00 00
8903.99.90
9615 11 00
8904.00.00
9615 19 00
8905.10.00
C (15 let)
8905.20.00
9616 10 00
8905.90.00
9616 20 00
8906.10.00
9617 00 00
8906.90.00
9618 00 00
8907.10.00
9619 00 00
8907.90.00
9701 10 00
8908.00.00
9701 90 00
9001.10.00
9702 00 00
9001.20.00
9703 00 00
9001.30.00
9704 00 00
9001.40.00
9705 00 00
9001.50.00
9706 00 00
Council Implementing Decision (EU) 2018/1918
Izvedbeni sklep Sveta (EU) 2018/1918
authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Združenemu kraljestvu, da uporablja posebni ukrep o odstopanju od členov 16 in 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Council Decision 2006/659/EC authorised the United Kingdom to apply a special simplification measure (‘the measure’) in order to determine on a flat-rate basis the proportion of non-deductible value added tax (VAT) relating to expenditure on fuel in business cars not exclusively used for business purposes.
S Sklepom Sveta 2006/659/ES se je Združenemu kraljestvu dovolilo, da uporablja posebni ukrep za poenostavitev (v nadaljnjem besedilu: ukrep) določitve deleža davka na dodano vrednost (DDV) v zvezi z izdatki za gorivo službenih avtomobilov, ki se ne uporabljajo izključno v službene namene, na pavšalni osnovi.
Decision 2006/659/EC was replaced by Council Implementing Decision (EU) 2015/2109, which will expire on 31 December 2018.
Odločba 2006/659/ES je bila nadomeščena z Izvedbenim sklepom Sveta (EU) 2015/2109, ki bo prenehal veljati 31. decembra 2018.
By letter registered with the Commission on 27 April 2018, the United Kingdom requested authorisation to continue to apply the measure until 31 December 2020.
V dopisu, ki ga je Komisija evidentirala 27. aprila 2018, je Združeno kraljestvo zaprosilo za dovoljenje za nadaljnjo uporabo ukrepa do 31. decembra 2020.
The Commission informed the other Member States of the request made by the United Kingdom in a letter dated 11 June 2018.
Komisija je o zahtevi Združenega kraljestva obvestila druge države članice z dopisom z dne 11. junija 2018.
By letter dated 12 June 2018, the Commission notified the United Kingdom that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 12. junija 2018 uradno obvestila Združeno kraljestvo, da ima na voljo vse informacije, potrebne za presojo zahtevka.
As required by Article 4 of Implementing Decision (EU) 2015/2109, the United Kingdom submitted a report on the functioning of the special measure.
Kot se zahteva v členu 4 Izvedbenega sklepa (EU) 2015/2109, je Združeno kraljestvo predložilo poročilo o delovanju posebnega ukrepa.
According to the United Kingdom, the arrangement has led to a simplification, both for taxable persons and for the tax administration, of the procedure for collecting VAT in relation to expenditure on fuel for business cars.
Združeno kraljestvo meni, da je takšna ureditev omogočila poenostavitev postopkov pobiranja DDV za odhodke za gorivo službenih avtomobilov tako za davčne zavezance kot za davčno upravo.
It is therefore appropriate that the United Kingdom be authorised to apply the measure until 31 December 2020.
Zato je primerno, da se Združenemu kraljestvu dovoli uporaba ukrepa do 31. decembra 2020.
By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised from 1 January 2019 until 31 December 2020 to fix on a flat-rate basis the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.
Z odstopanjem od člena 16 in člena 168 Direktive 2006/112/ES se Združenemu kraljestvu dovoli, da od 1. januarja 2019 do 31. decembra 2020 določi delež DDV v zvezi z izdatki za gorivo v službenih avtomobilih, ki se uporabljajo v zasebne namene, na pavšalni osnovi.
The proportion of the tax referred to in Article 1 shall be expressed in fixed amounts, established on the basis of the CO2 emission level of the type of vehicle, that reflect fuel consumption.
Delež davka iz člena 1 se izrazi v fiksnih zneskih, ki se oblikujejo na podlagi stopnje emisij CO2 vrste vozila, ki odražajo porabo goriva.
Council Decision 2006/659/EC of 25 September 2006 authorising the United Kingdom to introduce a special measure derogating from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes (OJ L 272, 3.10.2006, p. 15).
Odločba Sveta 2006/659/ES z dne 25. septembra 2006 o dovoljenju Združenemu kraljestvu, da uvede posebni ukrep, ki odstopa od člena 5(6) in člena 11(A)(1)(b) Direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih (UL L 272, 3.10.2006, str. 15).
Council Implementing Decision (EU) 2015/2109 of 17 November 2015 authorising the United Kingdom to apply a special measure derogating from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 305, 21.11.2015, p. 49).
Izvedbeni sklep Sveta (EU) 2015/2109 z dne 17. novembra 2015 o dovoljenju Združenemu kraljestvu, da uporablja posebni ukrep o odstopanju od členov 26(1)(a), 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 305, 21.11.2015, str. 49).
Council Implementing Decision (EU) 2018/1919
Izvedbeni sklep Sveta (EU) 2018/1919
amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
o spremembi Odločbe 2009/790/ES o dovoljenju Republiki Poljski, da uporabi ukrep z odstopanjem od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Point (14) of Article 287 of Directive 2006/112/EC authorises Poland to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 10000 at the conversion rate on the day of its accession.
Točka 14 člena 287 Direktive 2006/112/ES Poljski dovoljuje, da davka na dodano vrednost (DDV) oprosti davčne zavezance, katerih letni promet ne presega protivrednosti zneska 10000 EUR v nacionalni valuti po menjalnem tečaju na dan njenega pristopa.
By virtue of Council Decision 2009/790/EC, Poland was authorised to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 30000 at the conversion rate on the day of its accession from VAT, until 31 December 2012.
Z Odločbo Sveta 2009/790/ES je bilo Poljski dovoljeno, da oprosti DDV davčne zavezance, katerih letni promet ni presegal protivrednosti zneska 30000 EUR v nacionalni valuti po menjalnem tečaju na dan njenega pristopa, do 31. decembra 2012.
The authorisation to apply that special measure was subsequently extended by Council Implementing Decision 2012/769/EU until 31 December 2015 and by Council Implementing Decision (EU) 2015/1173 until 31 December 2018.
Zatem je bilo dovoljenje za uporabo tega posebnega ukrepa z Izvedbenim sklepom Sveta 2012/769/EU podaljšano do 31. decembra 2015, z Izvedbenim sklepom Sveta (EU) 2015/1173 pa do 31. decembra 2018.
Council Implementing Decision (EU) 2016/2090 increased the exemption threshold to the equivalent in national currency of EUR 40000.
Z Izvedbenim sklepom Sveta (EU) 2016/2090 se je prag za oprostitev zvišal na protivrednost zneska 40000 EUR v nacionalni valuti.
By letter registered with the Commission on 15 May 2018, Poland requested authorisation to continue to exempt taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 40000 from VAT.
Z dopisom, ki ga je Komisija evidentirala 15. maja 2018, je Poljska zaprosila za dovoljenje, da še naprej oprošča plačila DDV davčne zavezance, katerih letni promet ne presega protivrednosti zneska 40000 EUR v nacionalni valuti.
By letter dated 23 July 2018, the Commission notified Poland that it had all the information necessary for the appraisal of the request.
Odstopanje poenostavlja breme za podjetja za večje število davčnih zavezancev, ki imajo omejeno poslovno dejavnost.
From the information provided by Poland it appears that the reasons for the derogation request remain largely unchanged.
Hkrati odstopanje omogoči zmanjšanje upravnega bremena za davčno upravo, tako da se omeji potreba po nadzoru malih davčnih zavezancev, kar je razmeroma drago v primerjavi z zadevnim zneskom DDV.
It simplifies the burden on business for a higher number of taxable persons who have a limited business activity.
Ta posebni ukrep je za davčne zavezance v celoti neobvezen.
It also results in the reduction of the administrative burden on the tax administration by limiting the need to control small taxable persons, which is relatively costly in comparison with the amount of VAT at stake.
Ker je višji prag privedel do zmanjšanih obveznosti DDV za mala podjetja, medtem ko se takšna podjetja v skladu s členom 290 Direktive 2006/112/ES še vedno lahko odločijo za splošno ureditev DDV, bi bilo treba Poljski dovoliti, da posebni ukrep uporablja za nadaljnje omejeno obdobje do 31. decembra 2021.
That special measure is fully optional for taxable persons.
Ker se členi 281 do 294 Direktive 2006/112/ES, ki določajo posebno ureditev za mala podjetja, pregledujejo, je mogoče, da bo pred iztekom veljavnosti odstopanja 31. decembra 2021 sprejeta direktiva, ki bo spreminjala navedene člene in ki bo določila datum, od katerega bodo morale države članice uporabljati nacionalne določbe za njeno izvajanje.
Given that the higher threshold has resulted in reduced VAT obligations for small businesses, whilst such businesses may still opt for the normal VAT arrangements in accordance with Article 290 of Directive 2006/112/EC, Poland should be authorised to apply the special measure for a further limited period until 31 December 2021.
V tem primeru bi moral ta sklep prenehati veljati.
As Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises are subject to review, it is possible that a directive amending those Articles will be adopted and will set a date from which Member States are to apply national provisions before the period of validity of the derogation expires on 31 December 2021.
Odstopanje ne vpliva na lastna sredstva Unije, pridobljena iz DDV, ker bo Poljska izračunala nadomestilo v skladu s členom 6 Uredbe Sveta (EGS, Euratom) št. 1553/89.
In that case, this Decision should cease to apply.
Odločbo 2009/790/ES bi bilo zato treba ustrezno spremeniti –
The derogation has no impact on the Union's own resources accruing from VAT because Poland is to carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89.
SPREJEL NASLEDNJI SKLEP:
Decision 2009/790/EC should therefore be amended accordingly,
Člen 1
HAS ADOPTED THIS DECISION:
Člen 2 Odločbe 2009/790/ES se nadomesti z naslednjim:
Article 1
„Člen 2
Article 2 of Decision 2009/790/EC is replaced by the following:
Ta odločba se uporablja od 1. januarja 2010 do zgodnejšega od naslednjih dveh datumov:
‘Article 2
31. decembra 2021;
This Decision shall apply from 1 January 2010 until the earlier of the following two dates:
datuma, od katerega morajo države članice uporabljati nacionalne določbe, ki jih morajo sprejeti v primeru, da se sprejme direktiva o spremembi členov 281 do 294 Direktive 2006/112/ES, ki urejajo posebno ureditev za mala podjetja.“
31 December 2021;
Člen 2
the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.’.
Ta sklep začne učinkovati na dan uradne obvestitve.
Article 2
Uporablja se od 1. januarja 2019.
It shall apply from 1 January 2019.
Ta sklep je naslovljen na Republiko Poljsko.
Done at Brussels, 4 December 2018.
Predsednik
The President
Odločba Sveta 2009/790/ES z dne 20. oktobra 2009 o dovoljenju Republiki Poljski, da uporabi ukrep z odstopanjem od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 283, 30.10.2009, str. 53).
OJ L 347, 11.12.2006, p. 1.
Izvedbeni sklep Sveta 2012/769/EU z dne 4. decembra 2012 o spremembi Odločbe 2009/790/ES o dovoljenju Republiki Poljski, da uporabi ukrep z odstopanjem od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 338, 12.12.2012, str. 27).
Council Decision 2009/790/EC of 20 October 2009 authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 283, 30.10.2009, p. 53).
Izvedbeni sklep Sveta (EU) 2015/1173 z dne 14. julija 2015 o spremembi Odločbe 2009/790/ES o dovoljenju Republiki Poljski, da uporabi ukrep, ki odstopa od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 189, 17.7.2015, str. 36).
Council Implementing Decision 2012/769/EU of 4 December 2012 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 338, 12.12.2012, p. 27).
Izvedbeni sklep Sveta (EU) 2016/2090 z dne 21. novembra 2016 o spremembi Odločbe 2009/790/ES o dovoljenju Republiki Poljski, da uporabi ukrep z odstopanjem od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 324, 30.11.2016, str. 7).
Council Implementing Decision (EU) 2015/1173 of 14 July 2015 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 189, 17.7.2015, p. 36).
Uredba Sveta (EGS, Euratom) št. 1553/89 z dne 29. maja 1989 o dokončni enotni ureditvi zbiranja lastnih sredstev, pridobljenih iz davka na dodano vrednost (UL L 155, 7.6.1989, str. 9).
Council Implementing Decision (EU) 2016/2090 of 21 November 2016 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (OJ L 324, 30.11.2016, p. 7).
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 20. julija 2018 posredovala prošnjo Poljske drugim državam članicam, z izjemo Španije, ki ji je bila prošnja posredovana z dopisom z dne 23. julija 2018.
Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax (OJ L 155, 7.6.1989, p. 9).
Komisija je z dopisom z dne 23. julija 2018 uradno obvestila Poljsko, da ima na voljo vse informacije, potrebne za presojo prošnje.
Council Implementing Decision (EU) 2018/1920
Izvedbeni sklep Sveta (EU) 2018/1920
On 15 May 2006 the Council, by means of Decision 2006/388/EC, authorised Lithuania to apply a measure derogating from Article 21 of Directive 77/388/EEC to designate the taxable person to whom the supplies of goods or services are made in certain instances as the person liable to pay value added tax (VAT).
Svet je 15. maja 2006 z Odločbo 2006/388/ES dovolil Litvi, da uporabi ukrep, ki odstopa od člena 21 Direktive 77/388/EGS, in sicer da v določenih primerih določi davčnega zavezanca, ki se mu dobavlja blago ali storitve, kot osebo, ki je dolžna plačati davek na dodano vrednost (DDV).
By means of Council Implementing Decision 2010/99/EU, Lithuania was, by way of derogation from Article 193 of Directive 2006/112/EC, authorised until 31 December 2012 to apply a special measure in order to continue to designate the taxable person to whom the following supplies of goods and services are made as the person liable for payment of VAT: supplies of goods and services by a taxable person while under an insolvency procedure or a restructuring procedure subject to judicial oversight and supplies of timber (‘the special measure’).
Z Izvedbenim sklepom Sveta 2010/99/EU in odstopanjem od člena 193 Direktive 2006/112/ES je bilo do 31. decembra 2012 Litvi dovoljeno, da uporabi posebni ukrep, da kot osebo, ki je zavezana plačilu DDV, določi davčnega zavezanca, ki se mu dobavijo naslednje blago in storitve: dobave blaga in storitev s strani davčnega zavezanca, ki je v postopku insolventnosti ali prestrukturiranja pod sodnim nadzorom, ter dobave lesa (v nadaljnjem besedilu: posebni ukrep).
The authorisation to apply the special measure was subsequently extended by Council Implementing Decision 2012/704/EU until 31 December 2015 and by Council Implementing Decision (EU) 2015/2395 until 31 December 2018.
Dovoljenje za uporabo posebnega ukrepa je bilo naknadno podaljšano z Izvedbenim sklepom Sveta 2012/704/EU do 31. decembra 2015, z Izvedbenim sklepom Sveta (EU) 2015/2395 pa do 31. decembra 2018.
By letter registered with the Commission on 27 April 2018, Lithuania requested authorisation to continue to apply the special measure.
V dopisu, ki ga je Komisija evidentirala 27. aprila 2018, je Litva zaprosila za dovoljenje, da še naprej uporablja posebni ukrep.
By letter registered with the Commission on 23 July 2018, Lithuania submitted a report on the application of the special measure as required by the third paragraph of Article 2 of Implementing Decision 2010/99/EU.
V dopisu, ki ga je Komisija evidentirala 23. julija 2018, je Litva Komisiji predložila poročilo o uporabi posebnega ukrepa, kot to zahteva tretji odstavek člena 2 Izvedbenega sklepa 2010/99/EU.
By letter dated 20 August 2018, the Commission notified Lithuania that it had all the information it considers necessary for appraisal of the request.
Litva ima tudi težave na trgu lesa, in sicer zaradi narave tega trga in zadevnih poslovnih enot.
Taxable persons under insolvency procedures or restructuring procedures are often prevented from paying VAT invoiced on their supplies of goods and services by financial difficulties.
Na trgu prevladujejo majhne lokalne družbe, pri čemer pogosto gre za preprodajalce in posrednike, ki jih davčna služba težko nadzoruje.
Lithuania also faces problems in the timber market, because of the nature of the market and the businesses involved.
Najobičajnejše izogibanje davkom vključuje izstavitev računa za dobavo, ki ji sledi izginotje podjetja brez plačila davka, obenem pa je stranka prejela veljaven račun za odbitek davka.
The market is dominated by small local companies, often resellers and intermediaries, which the tax authorities have found difficult to control.
Po navedbah Litve se to stanje, ki je upravičevalo uporabo posebnega ukrepa, ni spremenilo.
The most common form of evasion involves the invoicing of supplies followed by the disappearance of the business without paying tax but leaving the customer in receipt of a valid invoice for tax deduction.
Preiskave in analiza uporabe posebnega ukrepa, ki so jih izvedli litovski davčni organi, so pokazale, da je ukrep učinkovit za preprečevanje goljufij na področju DDV v zvezi z davčnimi zavezanci, ki so v postopku insolventnosti ali prestrukturiranja, ter v zvezi s transakcijami z lesom.
According to Lithuania, this situation, which has justified the application of the special measure, has not changed.
Litvi bi bilo zato treba dovoliti, da posebni ukrep uporablja za nadaljnjo omejeno obdobje do 31. decembra 2021.
The investigations and the analysis of the application of the special measure carried out by the Lithuanian tax authorities have revealed its effectiveness in preventing VAT fraud in respect of taxable persons under insolvency or restructuring procedures as well as of timber transactions.
Odstopanja se običajno odobrijo za omejeno obdobje, da se lahko oceni, ali so posebni ukrepi ustrezni in učinkoviti.
Lithuania should therefore be authorised to apply the special measure for a further limited period until 31 December 2021.
Z odstopanji se državam članicam zagotovi čas za uvedbo drugih običajnih ukrepov za odpravo zadevne težave do izteka posebnih ukrepov, tako da podaljšanje odstopanja postane nepotrebno.