natgillin/translations-raw huggingface dataset:
Council Decision 2014/668/EU of 23 June 2014 on the signing, on behalf of the European Union, and provisional application of the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards Title III (with the exception of the provisions relating to the treatment of third-country nationals legally employed as workers in the territory of the other Party) and Titles IV, V, VI and VII thereof, as well as the related Annexes and Protocols (OJ L 278, 20.9.2014, p. 1).
Sklep Sveta 2014/668/EU z dne 23. junija 2014 o podpisu Sporazuma o pridružitvi med Evropsko unijo in Evropsko skupnostjo za atomsko energijo in njunimi državami članicami na eni strani ter Ukrajino na drugi strani, v imenu Evropske unije, in o njegovi začasni uporabi, kar zadeva naslov III (razen določb v zvezi z obravnavo državljanov tretjih držav, ki so zakonito zaposleni kot delavci na ozemlju druge pogodbenice) ter naslove IV, V, VI in VII Sporazuma ter z njim povezanih prilog in protokolov (UL L 278, 20.9.2014, str. 1).
OJ L 54, 26.2.2013, p. 4.
UL L 54, 26.2.2013, str. 4.
DECISION No …/2018 OF THE EU-UKRAINE CUSTOMS SUB-COMMITTEE
SKLEP št. …/2018 PODODBORA ZA CARINO EU-UKRAJINA
replacing Protocol I to the EU-Ukraine Association Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
o nadomestitvi Protokola I k Sporazumu o pridružitvi EU-Ukrajina o opredelitvi pojma „izdelki s poreklom“ in načinih upravnega sodelovanja
The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (‘the Convention’) aims to replace the protocols on rules of origin currently in force in the countries of the pan-Euro-Mediterranean area with a single legal act.
Regionalna konvencija o panevro-mediteranskih preferencialnih pravilih o poreklu (v nadaljnjem besedilu: Konvencija) je namenjena nadomestitvi protokolov o pravilih o poreklu, ki trenutno veljajo v državah panevro-mediteranskega območja, z enim samim zakonodajnim aktom.
The European Union deposited its instrument of acceptance with the depositary of the Convention on 26 March 2012.
Ta sklep se objavi v Uradnem listu Evropske unije.
Ukraine deposited its instrument of acceptance with the depositary of the Convention on 19 December 2017.
Ta sklep začne veljati na dan sprejetja.
As a consequence, in application of Article 10(2) and (3) thereof, the Convention entered into force in relation to the Union on 1 May 2012 and in relation to Ukraine on 1 February 2018.
Uporablja se od …
Protocol I should therefore be replaced by a new protocol which refers to the Convention,
Za Pododbor za carino EU-Ukrajina
Protocol I to the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall be replaced by the text set out in the Annex to this Decision.
Predsednik
This Decision shall enter into force on the date of its adoption.
PRILOGA
It shall apply from …
Protokol I
Done at …,
o opredelitvi pojma „izdelki s poreklom“ in načinih upravnega sodelovanja
For the EU-Ukraine Customs Sub-Committee
Veljavna pravila o poreklu
The Chairman
Za namene izvajanja tega sporazuma se uporabljajo Dodatek I in ustrezne določbe Dodatka II k Regionalni konvenciji o panevro-mediteranskih preferencialnih pravilih o poreklu (v nadaljnjem besedilu: Konvencija).
Decision No 1/2017 of the Joint Committee of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin of 16 May 2017 as regards the request of Ukraine to become a Contracting Party to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin [2017/1367] (OJ L 191, 22.7.2017, p. 11).
Vsa sklicevanja na „ustrezni sporazum“ iz Dodatka I in ustreznih določb Dodatka II h Konvenciji se razumejo kot sklicevanja na ta sporazum.
ANNEX
Reševanje sporov
Protocol I
Če pride do sporov v zvezi s postopki preverjanja iz člena 32 Dodatka I h Konvenciji, ki jih ni mogoče rešiti med carinskimi organi, ki zahtevajo preverjanje, in carinskimi organi, odgovornimi za izvedbo navedenega preverjanja, se ti spori predložijo Pododboru za carino.
concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
Določbe mehanizma za reševanje sporov iz poglavja 14 (Reševanje sporov) naslova IV (Trgovina in z njo povezane zadeve) tega sporazuma se ne uporabljajo.
For the purpose of implementing this Agreement, Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (‘the Convention’) shall apply.
Spremembe Protokola
All references to the ‘relevant Agreement’ in Appendix I and in the relevant provisions of Appendix II to the Convention shall be construed as referring to this Agreement.
Pododbor za carino se lahko odloči spremeniti določbe tega protokola.
Where disputes arise in relation to the verification procedures of Article 32 of Appendix I to the Convention that cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying out that verification, they shall be submitted to the Customs Sub-Committee.
Odstop od Konvencije
The provisions on the dispute settlement mechanism in Chapter 14 (Dispute Settlement) of Title IV (Trade and Trade-related Matters) of this Agreement shall not apply.
Če Evropska unija ali Ukrajina pošlje pisno obvestilo depozitarju Konvencije o svoji nameri, da odstopa od Konvencije v skladu s členom 9 Konvencije, Evropska unija in Ukrajina nemudoma začneta pogajanja glede pravil o poreklu za namene izvajanja tega sporazuma.
In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Do začetka veljavnosti teh na novo določenih pravil o poreklu se za ta sporazum še naprej uporabljajo pravila o poreklu iz Dodatka I in, kjer je primerno, iz ustreznih določb Dodatka II h Konvenciji, ki veljajo v trenutku odstopa.
Amendments to the Protocol
Vendar se od trenutka odstopa pravila o poreklu iz Dodatka I in, kjer je primerno, ustrezne določbe Dodatka II h Konvenciji razumejo tako, da dopuščajo le dvostransko kumulacijo med Evropsko unijo in Ukrajino.
The Customs Sub-Committee may decide to amend the provisions of this Protocol.
Člen 5
Withdrawal from the Convention
Ne glede na člena 16(5) in 21(3) Dodatka I h Konvenciji je lahko, kadar kumulacija vključuje le države Efte, Ferske otoke, Evropsko unijo, Turčijo, države, ki sodelujejo v stabilizacijsko-pridružitvenem procesu, Republiko Moldavijo, Gruzijo in Ukrajino, dokazilo o poreklu potrdilo o gibanju blaga EUR.1 ali izjava o poreklu.
Should either the European Union or Ukraine give notice in writing to the depositary of the Convention of their intention to withdraw from the Convention in accordance with Article 9 thereof, the European Union and Ukraine shall immediately enter into negotiations on rules of origin for the purpose of implementing this Agreement.
Evropska unija je Konvencijo podpisala 15. junija 2011.
Until the entry into force of such newly negotiated rules of origin, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention, applicable at the moment of withdrawal, shall continue to apply to this Agreement.
Skupni odbor, ustanovljen na podlagi člena 3(1) Konvencije, je 16. maja 2017 sklenil, da bi bilo treba Ukrajino povabiti, da pristopi h Konvenciji.
However, as of the moment of withdrawal, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention shall be construed as allowing bilateral cumulation between the European Union and Ukraine only.
Evropska unija je deponirala listino o sprejetju pri depozitarju Konvencije 26. marca 2012.
Article 5
Ukrajina je deponirala listino o sprejetju pri depozitarju Konvencije 19. decembra 2017.
Transitional provisions – cumulation
Posledično je Konvencija v skladu s členom 10(2) in (3) za Unijo začela veljati 1. maja 2012, za Ukrajino pa 1. februarja 2018.
Council Implementing Decision (EU) 2018/1487
Izvedbeni sklep Sveta (EU) 2018/1487
amending Implementing Decision 2009/1013/EU authorising the Republic of Austria to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
o spremembi Izvedbenega sklepa 2009/1013/EU, ki Republiki Avstriji dovoljuje, da še naprej uporablja ukrep, ki odstopa od členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular the first subparagraph of Article 395(1) thereof,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost in zlasti prvega pododstavka člena 395(1) Direktive,
By virtue of Council Implementing Decision 2009/1013/EU, the Republic of Austria (Austria) was authorised to apply a special measure derogating from Directive 2006/112/EC (‘special measure’).
Na podlagi Izvedbenega sklepa Sveta 2009/1013/EU je bilo Republiki Avstriji (v nadaljnjem besedilu: Avstrija) dovoljeno da uporablja posebni ukrep, ki odstopa od Direktive 2006/112/ES (v nadaljnjem besedilu: posebni ukrep).
The application of the special measure was subsequently extended by Council Implementing Decision 2012/705/EU until 31 December 2015 and by Council Implementing Decision (EU) 2015/2428 until 31 December 2018.
Uporaba posebnega ukrepa je bila naknadno najprej podaljšana do 31. decembra 2015 z Izvedbenim sklepom Sveta 2012/705/EU, nato pa do 31. decembra 2018 z Izvedbenim sklepom (EU) 2015/2428.
The special measure derogates from Articles 168 and 168a of Directive 2006/112/EC which govern taxable persons' right to deduct value added tax (VAT) charged on goods and services supplied to them for the purposes of their taxed transactions.
Posebni ukrep odstopa od členov 168 in 168a Direktive 2006/112/ES, ki urejata pravico davčnih zavezancev do odbitka davka na dodano vrednost (DDV), obračunanega na blago in storitve, dobavljeno oz. opravljene za namene njihovih obdavčenih transakcij.
The special measure is intended to exclude VAT borne on goods and services from the right of deduction where those goods and services are used by taxable persons for more than 90 % for their private purposes or for the purposes of their employees, or in general for non-business purposes or non-economic activities.
Namen posebnega ukrepa je, da se DDV na blago in storitve izvzame iz pravice do odbitka, kadar se zadevno blago in storitve uporabljajo več kot 90-odstotno za zasebne namene davčnih zavezancev ali njihovih zaposlenih ali na splošno za neposlovne namene ali negospodarske dejavnosti.
The objective of the special measure is to simplify the procedure for charging and collecting VAT.
Cilj posebnega ukrepa je poenostaviti postopek obračunavanja in pobiranja DDV.
By letter registered with the Commission on 23 March 2018, Austria requested authorisation to continue to apply the special measure, in accordance with Article 395(2) of Directive 2006/112/EC.
V dopisu, ki ga je Komisija evidentirala 23. marca 2018, je Avstrija zaprosila za dovoljenje za nadaljnjo uporabo posebnega ukrepa v skladu s členom 395(2) Direktive 2006/112/ES.
By letter registered with the Commission on 4 April 2018, Austria sent a report on the application of the special measure including a review of the apportionment rate applied on the right to deduct VAT as required by Article 2 of Implementing Decision 2009/1013/EU.
Z dopisom, ki ga je Komisija evidentirala 4. aprila 2018, je Avstrija poslala poročilo o uporabi posebnega ukrepa, vključno s pregledom stopnje razdelitve, ki se uporabi za pravico do odbitka DDV, kakor je določeno v členu 2 Izvedbenega sklepa 2009/1013/EU.
The Commission transmitted the request made by Austria to the other Member States by letter dated 11 April 2018, in accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 11. aprila 2018 zahtevo Avstrije posredovala drugim državam članicam.
By letter dated 12 April 2018, the Commission notified Austria that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 12. aprila 2018 Avstrijo obvestila, da ima na voljo vse informacije, potrebne za presojo zahteve.
According to the information provided by Austria, the legal and factual situation which justified the current application of the special measure has not changed, but continues to exist.
Po podatkih, ki jih je predložila Avstrija, se pravne in dejanske razmere, ki utemeljujejo trenutno uporabo zadevnega posebnega ukrepa, niso spremenile in še vedno obstajajo.
Austria should therefore be authorised to continue to apply the special measure for a further period of time, but that period should be limited in time until 31 December 2021 in order to allow for a review of the necessity and effectiveness of the special measure and of the apportionment rate between the business and non-business use that it is based upon.
Avstriji bi bilo zato treba dovoliti, da še naprej uporabljata posebni ukrep, vendar za omejeno časovno obdobje, in sicer do 31. decembra 2021, da se omogoči pregled nujnosti in učinkovitosti posebnega ukrepa ter stopnje razdelitve med poslovno in neposlovno uporabo, na kateri temelji.
Where Austria considers that a further extension of the authorisation beyond 2021 is necessary, a report on the application of the measure, which includes a review of the apportionment rate applied, should be submitted to the Commission together with the extension request by no later than 31 March 2021 in order to allow sufficient time for the Commission to examine the request.
Če bi Avstrija menila, da je potrebno nadaljnje podaljšanje dovoljenja po letu 2021, bi mora Komisiji skupaj z zahtevo za podaljšanje predložiti poročilo o izvajanju ukrepa, ki vključuje pregled uporabljene stopnje razdelitve, in sicer najpozneje do 31. marca 2021, da se Komisiji omogoči dovolj časa za preučitev zahteve.
The special measure will only have a negligible effect on the overall amount of tax revenue collected at the stage of final consumption and will not have adverse effects on the Union's own resources accruing from VAT.
Posebni ukrep bo imel zgolj zanemarljiv učinek na skupni znesek davčnih prihodkov, zbranih na ravni končne potrošnje, in ne bo imel negativnega učinka na lastna sredstva Unije iz pobranega DDV.
Implementing Decision 2009/1013/EU should therefore be amended accordingly,
Izvedbeni sklep 2009/1013/EU bi bilo zato treba ustrezno spremeniti –
By way of derogation from Article 168 and Article 168a of Directive 2006/112/EC, Austria is authorised to completely exclude value added tax (VAT) borne on goods and services from the right to deduct VAT when the goods and services in question are used for more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes or non-economic activities.
Z odstopanjem od členov 168 in 168a Direktive 2006/112/ES se Avstriji dovoli, da davek na dodano vrednost (DDV) na blago in storitve v celoti izključi iz pravice do odbitka DDV, kadar se zadevno blago in storitve uporabljajo več kot 90-odstotno za zasebne namene davčnega zavezanca ali njegovih zaposlenih ali za neposlovne namene ali negospodarske dejavnosti na splošno.
Any request for the extension of the derogating measure provided for in this Decision shall be submitted to the Commission by 31 March 2021 at the latest.
Zahteva za podaljšanje ukrepa odstopanja iz tega sklepa se Komisiji predloži najpozneje do 31. marca 2021.
Such a request shall be accompanied by a report on the application of this measure which includes a review of the apportionment rate applied on the right to deduct VAT on the basis of this Decision.’.
Takšni zahtevi se priloži poročilo o izvajanju tega ukrepa, ki vsebuje pregled stopnje razdelitve, ki se uporabi za pravico do odbitka DDV na podlagi tega sklepa.“
Done at Luxembourg, 2 October 2018
V Luxembourgu, 2. oktobra 2018
Council Implementing Decision 2009/1013/EU of 22 December 2009 authorising the Republic of Austria to continue to apply a measure derogating from Article 168 of Directive 2006/112/EC on the common system of value added tax (OJ L 348, 29.12.2009, p. 21).
Izvedbeni sklep Sveta 2009/1013/EU z dne 22. decembra 2009 o dovoljenju Republiki Avstriji, da še naprej uporablja ukrep, ki odstopa od člena 168 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 348, 29.12.2009, str. 21).
Council Implementing Decision 2012/705/EU of 13 November 2012 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 319, 16.11.2012, p. 8).
Izvedbeni sklep Sveta 2012/705/EU z dne 13. novembra 2012 o spremembi Odločbe 2009/791/ES in Izvedbenega sklepa 2009/1013/EU o dovoljenju Nemčiji in Avstriji, da še naprej uporabljata ukrep, ki odstopa od členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 319, 16.11.2012, str. 8).
Council Implementing Decision (EU) 2015/2428 of 10 December 2015 amending Decision 2009/791/EC and Implementing Decision 2009/1013/EU authorising Germany and Austria respectively to continue to apply a measure derogating from Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax (OJ L 334, 22.12.2015, p. 12).
Izvedbeni sklep Sveta (EU) 2015/2428 z dne 10. decembra 2015 o spremembi Odločbe 2009/791/ES in Izvedbenega sklepa 2009/1013/EU o dovoljenju Avstriji, da še naprej uporablja ukrep, ki odstopa od členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (UL L 334, 22.12.2015, str. 12).
Council Implementing Decision (EU) 2018/1490
Izvedbeni sklep Sveta (EU) 2018/1490
authorising Hungary to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Madžarski, da uvede poseben ukrep, ki odstopa od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular the first subparagraph of Article 395(1) thereof,
ob upoštevanju Direktive Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost in zlasti prvega pododstavka člena 395(1) Direktive,
Pursuant to point (12) of Article 287 of Directive 2006/112/EC, Hungary may exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 35000 at the conversion rate on the day of its accession.
V skladu s točko (12) člena 287 Direktive 2006/112/ES lahko Madžarska oprosti plačila davka na dodano vrednost (DDV) tiste davčne zavezance, katerih letni promet ne presega protivrednosti 35000 EUR v nacionalni valuti po menjalnem tečaju na dan njenega pristopa.
By letter registered with the Commission on 13 November 2017, Hungary requested an authorisation to introduce a special measure derogating from point (12) of Article 287 of Directive 2006/112/EC in order to increase the exemption threshold to EUR 48000.
V dopisu, ki ga je Komisija evidentirala 13. novembra 2017, je Madžarska zahtevala dovoljenje, da uvede poseben ukrep odstopanja od točke (12) člena 287 Direktive 2006/112/ES (v nadaljnjem besedilu: poseben ukrep), da bi se ji omogočilo zvišanje praga za oprostitev na 48000 EUR.
Through that special measure, those taxable persons would be exempt from certain or all of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.
Na podlagi tega posebnega ukrepa bi bili navedeni davčni zavezanci oproščeni določenih ali vseh obveznosti v zvezi z DDV iz poglavij od 2 do 6 naslova XI Direktive 2006/112/ES.
A higher threshold for the special scheme for small enterprises set out in Articles 281 to 294 of Directive 2006/112/EC is a simplification measure, as it may significantly reduce the VAT obligations of small enterprises.
Višji prag v posebni ureditvi za mala podjetja, kakor je določen v členih od 281 do 294 Direktive 2006/112/ES je ukrep poenostavitve, saj lahko znatno zmanjša obveznosti v zvezi z DDV za mala podjetja.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, by letters dated 6 February 2018, the Commission transmitted the request made by Hungary to other Member States.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 6. februarja 2018 zahtevo Madžarske posredovala drugim državam članicam.
By letter dated 7 February 2018, the Commission notified Hungary that it had all the information necessary to consider the request.
Z dopisom z dne 7. februarja 2018 je Komisija obvestila Madžarsko, da ima na voljo vse informacije, potrebne za presojo zahteve.
The requested special measure is in line with the policy objectives of the Commission Communication of 25 June 2008 entitled ‘Think Small First’ — A ‘Small Business Act’ for Europe.
Zahtevan poseben ukrep je v skladu s cilji sporočila Komisije z dne 25. junija 2008 z naslovom „Najprej pomisli na male“ – „Akt za mala podjetja“ za Evropo.
Given that the increased threshold would result in reduced VAT obligations and thus a reduction in the administrative burden and compliance costs for small enterprises, Hungary should be authorised to apply the special measure for a limited period.
Glede na to, da bi zvišan prag zmanjšal obveznosti v zvezi z DDV in s tem upravno breme ter stroške zagotavljanja skladnosti za mala podjetja, bi bilo treba Madžarski dovoliti, da ukrep uporablja za omejeno obdobje.
The special scheme for small enterprises is optional, so taxable persons would still be able to opt for the normal VAT arrangements.
Posebna ureditev za mala podjetja ni obvezna, tako da lahko davčni zavezanci še vedno izberejo splošno ureditev glede DDV.
If that happens, this Decision should cease to apply.
Poseben ukrep ne vpliva na lastna sredstva Unije iz naslova DDV, ker bo Madžarska izračunala nadomestilo v skladu s členom 6 Uredbe Sveta (EGS, Euratom) št. 1553/89 –
Based on information provided by Hungary, the special measure will only have a negligible impact on the overall amount of the tax revenue that Hungary collects at the stage of final consumption.
SPREJEL NASLEDNJI SKLEP:
The special measure has no impact on the Union's own resources accruing from VAT because Hungary will carry out a compensation calculation in accordance with Article 6 of Council Regulation (EEC, Euratom) No 1553/89,
Člen 1
HAS ADOPTED THIS DECISION:
Z odstopanjem od točke 12 člena 287 Direktive 2006/112/ES se Madžarski dovoli oprostitev DDV za davčne zavezance, katerih letni promet ne presega protivrednosti zneska 48000 EUR v nacionalni valuti na dan njenega pristopa.
By way of derogation from point (12) of Article 287 of Directive 2006/112/EC, Hungary is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 48000 at the conversion rate on the day of its accession.
Ta sklep začne učinkovati z dnem uradne obvestitve.
Article 2
Ta sklep se uporablja od 1. januarja 2019 do zgodnejšega od naslednjih dveh datumov:
This Decision shall apply from 1 January 2019 until the earlier of the following two dates:
datum, 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 o posebni ureditvi za mala podjetja.
31 December 2021;
Člen 3