natgillin/translations-raw huggingface dataset:
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 je naslovljen na Madžarsko.
Article 3
V Luxembourgu, 2. oktobra 2018
Done at Luxembourg, 2 October 2018.
Predsednik
The President
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).
OJ L 347, 11.12.2006, p. 1.
Ker se členi od 281 do 294 Direktive 2006/112/ES, ki urejajo posebno ureditev za mala podjetja, pregledujejo, ni mogoče izključiti, da bo pred iztekom veljavnosti odstopanja, ki je 31. decembra 2021, začela veljati direktiva, ki bo spremenila navedene člene, in v kateri bo določeno od katerega datuma morajo države članice uporabljati nacionalne določbe.
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).
V tem primeru, bi moral ta sklep prenehati veljati.
Council Implementing Decision (EU) 2018/1491
Izvedbeni sklep Sveta (EU) 2018/1491
authorising Spain to apply a reduced rate of excise duty to electricity directly supplied to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC
o dovoljenju Španiji, da v skladu s členom 19 Direktive 2003/96/ES uporabi znižano stopnjo obdavčitve za električno energijo, ki se neposredno zagotavlja plovilom med privezom v pristanišču
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular Article 19 thereof,
ob upoštevanju Direktive Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije ter zlasti člena 19 Direktive,
By letter of 12 April 2018, Spain sought authorisation to apply a reduced rate of excise duty to electricity directly supplied to vessels at berth in a port (‘shore-side electricity’) pursuant to paragraph 1 of Article 19 of Directive 2003/96/EC.
Španija je z dopisom z dne 12. aprila 2018 zaprosila za odobritev uporabe znižane stopnje trošarine za električno energijo, ki se neposredno zagotavlja plovilom med privezom v pristanišču (v nadaljnjem besedilu: električna energija z obrežja), v skladu z odstavkom 1 člena 19 Direktive 2003/96/ES.
With the reduction in the excise duty that it intends to apply, Spain aims to promote the use of shore-side electricity.
Z nameravano znižano trošarino si Španija prizadeva spodbujati uporabo električne energije z obrežja.
The use of such electricity is considered to be an environmentally less harmful way of satisfying the electricity needs of vessels lying at berth in ports when compared with the burning of bunker fuels by those vessels.
Uporaba take električne energije velja za okoljsko manj škodljiv način zadovoljevanja potreb ladij po električni energiji med privezom v pristaniščih v primerjavi s porabo goriv iz tankov teh plovil.
Insofar as the use of shore-side electricity avoids emissions of air pollutants originating from the burning of bunker fuels by vessels at berth, it contributes to an improvement in local air quality in port cities.
Ker uporaba električne energije z obrežja preprečuje emisije onesnaževal zraka, ki izvirajo iz porabe goriv iz tankov plovil med privezom, prispeva k izboljšanju kakovosti zraka v lokalnem okolju pristaniških mest.
Under the specific conditions of the electricity generation structure in Spain, the use of electricity from the onshore grid instead of electricity generated by burning bunker fuels on board is furthermore expected to reduce CO2 emissions.
Zaradi posebnih strukturnih razmer v proizvodnji električne energije v Španiji, se pričakuje, da se bo tudi zaradi uporabe električne energije iz omrežij na kopnem namesto električne energije, proizvedene z uporabo goriva iz tankov na krovu plovil, zmanjšala emisija CO2.
Allowing Spain to apply a reduced rate of excise duty to shore-side electricity does not go beyond what is necessary to increase the use of shore-side electricity, since on-board generation of electricity will remain the more competitive alternative in most cases.
Dovoljenje Španiji za uporabo znižane stopnje trošarine za električno energijo z obrežja ne presega obsega, potrebnega za doseganje povečane uporabe električne energije z obrežja, saj bo v večini primerov proizvodnja električne energije na krovu ostala konkurenčnejša možnost.
For the same reason, and because the technology is currently not available in Spain, the measure is unlikely to lead to significant distortions in competition during its lifetime and will thus not negatively affect the proper functioning of the internal market.
Iz istega razloga in ker tehnologija v Španiji trenutno ni na voljo, ni verjetno, da bi ukrep v svoji življenjski dobi povzročil znatnejše izkrivljanje konkurence in zato ne bo negativno vplival na pravilno delovanje notranjega trga.
In accordance with paragraph 2 of Article 19 of Directive 2003/96/EC each authorisation granted under that provision is to be strictly limited in time.
V skladu z odstavkom 2 člena 19 Direktive 2003/96/ES je vsako dovoljenje, odobreno na podlagi navedene določbe, strogo časovno omejeno.
In order to ensure that the authorisation period is sufficiently long so as not to discourage port operators from making the necessary investments, it is appropriate to grant the authorisation requested for a period of six years, subject however to general provisions on the matter that may be adopted under Article 113 of the Treaty on the Functioning of the European Union (TFEU) and that become applicable prior to the anticipated expiration of the authorisation period.
Da bi se zagotovilo, da je obdobje veljavnosti dovoljenja dovolj dolgo, da ne odvrne upravljavcev pristanišč od potrebnih naložb, je ustrezno dodeliti zahtevano dovoljenje za obdobje šestih let, ob upoštevanju splošnih določb v zvezi s to zadevo, ki se lahko sprejmejo v skladu s členom 113 Pogodbe o delovanju Evropske unije (PDEU) in ki se začnejo uporabljati pred predvidenim datumom izteka veljavnosti dovoljenja.
Spain is authorised to apply a reduced rate of excise duty to electricity directly supplied to vessels berthed in ports, other than private pleasure craft, provided that the minimum levels of taxation referred to in Article 10 of Directive 2003/96/EC are respected.
Španiji se dovoli uporaba znižane stopnje davka na električno energijo, ki se neposredno zagotavlja plovilom med privezom v pristanišču, razen za plovila za zasebne namene, pod pogojem, da se upoštevajo najnižje ravni obdavčitve v skladu s členom 10 Direktive 2003/96/ES.
It shall expire six years thereafter.
Člen 3
However, should the Council, acting on the basis of Article 113 TFEU, provide for general rules on tax advantages for shore-side electricity, this Decision shall expire on the day on which those general rules become applicable.
Ta sklep je naslovljen na Kraljevino Španijo.
For the Council
UL L 283, 31.10.2003, str. 51.
The President
Ta sklep začne učinkovati 1. januarja 2019.
OJ L 283, 31.10.2003, p. 51.
Sklep preneha veljati šest let po tem datumu.
Council Implementing Decision (EU) 2018/1492
Izvedbeni sklep Sveta (EU) 2018/1492
authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Republiki Latviji, da uvede posebni ukrep, ki odstopa od člena 193 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 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 člena 395(1) Direktive,
Pursuant to Article 193 of Directive 2006/112/EC, any taxable person carrying out a taxable supply of goods or services is, as a general rule, liable for payment of value added tax (VAT) to the tax authorities.
V skladu s členom 193 Direktive 2006/112/ES je vsak davčni zavezanec, ki dobavlja obdavčljivo blago ali opravlja obdavčljive storitve, po splošnem pravilu dolžan plačati davek na dodano vrednost (DDV) davčnim organom.
Pursuant to point (j) of Article 199a(1) of Directive 2006/112/EC, Member States may provide that the person liable for payment of VAT on supplies of ferrous and non-ferrous semi-finished metals is the taxable person to whom the supplies are made (‘reverse charge mechanism’).
V skladu s točko (j) člena 199a(1) Direktive 2006/112/ES lahko države članice določijo, da je oseba, ki je dolžna plačati DDV na dobavo železnih in neželeznih polobdelanih kovin, davčni zavezanec, kateremu se dobavi blago (v nadaljnjem besedilu: mehanizem obrnjene davčne obveznosti).
Latvia has not availed itself of this option.
Latvija ni izkoristila te možnosti.
Latvia has recently discovered a high risk of VAT fraud in the sector of ferrous and non-ferrous semi-finished metals and would therefore like to introduce the reverse charge mechanism to domestic supplies of those products.
Latvija je nedavno odkrila visoko tveganje za goljufije na področju DDV v sektorju železnih in neželeznih polobdelanih kovin in bi zato rada uvedla mehanizem obrnjene davčne obveznosti za domače dobave teh izdelkov.
Pursuant to Article 199a(1) of Directive 2006/112/EC, the reverse charge mechanism may be applied until 31 December 2018 and for a minimum period of two years.
V skladu s členom 199a(1) Direktive 2006/112/ES se mehanizem obrnjene davčne obveznosti lahko uporablja do 31. decembra 2018, in sicer za obdobje najmanj dveh let.
As the condition of the two-year period can no longer be fulfilled, Latvia cannot apply the reverse charge mechanism based on point (j) of Article 199a(1) of that Directive.
Ker pogoja dvoletnega obdobja ni več mogoče izpolniti, Latvija ne more uporabljati mehanizma obrnjene davčne obveznosti na podlagi točke (j) člena 199a(1) navedene direktive.
By letter registered with the Commission on 9 April 2018, Latvia requested in accordance with Article 395(2) of Directive 2006/112/EC an authorisation to introduce a special measure derogating from Article 193 of that Directive in order to make the recipient liable for payment of VAT for the supplies of ferrous and non-ferrous semi-finished metals.
V dopisu, ki ga je Komisija prejela 9. aprila 2018, je Latvija v skladu s členom 395(2) Direktive 2006/112/ES zaprosila za dovoljenje za uvedbo posebnega ukrepa odstopanja od člena 193 navedene direktive, s katerim bi določila naročnika kot osebo, ki je dolžna plačati DDV za dobavo železnih in neželeznih polobdelanih kovin.
According to information provided by Latvia, VAT fraud schemes have been identified in the sector of metal products.
Latviji bi bilo zato treba dovoliti, da za omejeno obdobje uporablja mehanizem obrnjene davčne obveznosti za dobavo železnih in neželeznih polobdelanih kovin.
Although a number of conventional measures have been introduced by Latvia to combat the VAT fraud, Latvia considers that it is necessary to introduce the reverse charge mechanism for the supplies of ferrous and non-ferrous semi-finished metals in order to prevent VAT revenue losses to the public budget.
Posebni ukrep nima negativnega vpliva na lastna sredstva Unije, pridobljena iz naslova DDV –
Latvia should therefore be authorised to apply the reverse charge mechanism to supplies of ferrous and non-ferrous semi-finished metals for a limited period.
SPREJEL NASLEDNJI SKLEP:
HAS THIS DECISION:
Z odstopanjem od člena 193 Direktive 2006/112/ES se Latviji dovoli, da določi naročnika dobave kot osebo, ki je dolžna plačati DDV v primeru dobave železnih in neželeznih polobdelanih kovin.
By way of derogation from Article 193 of Directive 2006/112/EC, Latvia is authorised to designate the recipient of the supplies as the person liable for payment of VAT in the case of supplies of ferrous and non-ferrous semi-finished metals.
Ta sklep začne učinkovati z dnem uradne obvestitve.
Article 2
Ta sklep preneha veljati 31. decembra 2018.
This Decision shall expire on 31 December 2018.
Ta sklep je naslovljen na Republiko Latvijo.
Article 3
V Luksemburgu, 2. oktobra 2018
The President
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 4. maja 2018 zahtevo posredovala drugim državam članicam, z dopisom z dne 7. maja 2018 pa je Komisija Latvijo uradno obvestila, da ima vse informacije, potrebne za presojo prošnje.
Council Implementing Decision (EU) 2018/1493
Izvedbeni sklep Sveta (EU) 2018/1493
authorising Hungary to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Madžarski, da uvede posebni ukrep, ki odstopa od točke (a) člena 26(1) ter členov 168 in 168a Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Commission on 6 February 2018, Hungary requested authorisation in accordance with Article 395(2) of Directive 2006/112/EC to introduce a special measure derogating from point (a) of Article 26(1) and Articles 168 and 168a of Directive 2006/112/EC that govern the right to deduct input tax in relation to the leasing of passenger cars (‘special measure’).
Z dopisom, ki ga je Komisija evidentirala 6. februarja 2018, je Madžarska zaprosila za dovoljenje v skladu s členom 395(2) Direktive 2006/112/ES, da uvede posebni ukrep, ki odstopa od točke (a) člena 26(1) ter členov 168 in 168a Direktive 2006/112/ES, ki urejajo pravico do odbitka vstopnega davka v zvezi z zakupom osebnih avtomobilov (v nadaljnjem besedilu: posebni ukrep).
The Commission transmitted the request made by Hungary to the other Member States by letter dated 8 June 2018, in accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC.
Komisija je z dopisom z dne 8. junija 2018 v skladu z drugim poodstavkom člena 395(2) Direktive 2006/112/ES zahtevo Madžarske posredovala drugim državam članicam.
By letter dated 11 June 2018, the Commission notified Hungary that it had all the information necessary to consider the request.
Z dopisom z dne 11. junija 2018 je Komisija uradno obvestila Madžarsko, da ima vse informacije, potrebne za presojo zahteve.
Articles 168 and 168a of Directive 2006/112/EC establish a taxable person's right to deduct value added tax (VAT) charged on supplies of goods and services supplied to a taxable person for the purposes of his taxed transactions.
Člena 168 in 168a Direktive 2006/112/ES določata, da ima davčni zavezanec pravico odbiti davek na dodano vrednost (DDV), obračunan pri dobavi blaga in storitev, ki se opravi za davčnega zavezanca z namenom, da jih uporabi v svojih obdavčenih transakcijah.
Point (a) of Article 26(1) of Directive 2006/112/EC contains a requirement to account for VAT when a business asset is put to use for private purposes of the taxable person or of his staff or, more generally, for purposes other than those of his business.
Točka (a) člena 26(1) Direktive 2006/112/ES vsebuje zahtevo, da je DDV treba obračunati, če se poslovno sredstvo uporablja za zasebno rabo davčnega zavezanca ali za zasebno rabo njegovih zaposlenih ali splošneje za druge namene kot za namene njegove dejavnosti.
Taxable persons in Hungary may currently deduct VAT on the leasing of passenger cars to the extent that the passenger car is used for the taxable person's taxable economic activity.
Davčni zavezanci na Madžarskem so trenutno upravičeni do odbitka DDV za zakup osebnih avtomobilov, če se osebni avtomobil uporablja za obdavčljive gospodarske dejavnosti davčnega zavezanca.
In order to benefit from that VAT deduction, taxable persons have to prove the extent to which they use their passenger cars for business purposes.
Da bi imeli davčni zavezanci korist od navedenega odbitka DDV, morajo dokazati, v kolikšni meri uporabljajo svoje osebne avtomobile za poslovne namene.
Hungary claims that this system is difficult to apply.
Madžarska trdi, da je ta sistem težko uporabljati.
The non-business use is often very difficult to identify accurately and even where it is possible, the mechanism is often burdensome.
Neposlovno rabo je pogosto zelo težko točno opredeliti, kadar pa je to mogoče, je zadevni postopek pogosto pomeni breme.
Hungary, therefore, requested a special measure whereby the amount of VAT on expenditure eligible for deduction in respect of the leasing of passenger cars which are not wholly used for business purposes should be set at a flat percentage rate.
Madžarska je zato zahtevala posebni ukrep, v skladu s katerim bi bilo treba znesek DDV na izdatke, upravičene do odbitka za zakupljene osebne avtomobile, ki se ne uporabljajo izključno za poslovne namene, določiti pavšalno.
Based on its estimations, Hungary concludes that it is appropriate to apply a deduction limit of 50 %.
Madžarska na podlagi svojih ocen ugotavlja, da je primerno uporabiti omejitev odbitka v višini 50 %.
At the same time, the requirement to account for VAT on the non-business use of passenger cars should be suspended where those cars have been subject to a deduction limit of 50 %.
Hkrati je treba zahtevo za obračunavanje DDV na neposlovno rabo osebnih avtomobilov ukiniti, kadar za navedene avtomobile velja omejitev odbitka v višini 50 %.
The limitation of the right of deduction under the requested authorisation should apply to VAT paid on the leasing of passenger cars designed for the transportation of a maximum of nine persons with a gross vehicle weight not exceeding five tons.
Omejitev pravice do odbitka v skladu z zahtevanim dovoljenjem bi se morala uporabljati za DDV, plačan za zakup osebnih avtomobilov, zasnovanih za prevoz največ devetih oseb, pri čemer bruto masa vozila ne presega pet ton.
Vehicles designed for the transport of goods, vehicles that serve special purposes (i.e. crane truck, fire engine, truck-mixer), vehicles that are designed for the transport of 10 or more than 10 persons, and tractors and trailers are excluded from the restriction to the right of deduction of VAT.
Vozila za prevoz blaga, vozila za posebne namene (tj. vozila z dvigali, gasilska vozila, vozila za prevoz betona), vozila za prevoz 10 ali več kot 10 oseb ter traktorji in priklopniki so izključeni iz omejitve pravice do odbitka DDV.
Taxable persons who do not wish to apply the 50 % deduction limit and who wish to apply the VAT deduction up to the proportion of actual business use should be able to do so based on detailed evidence on the business use.
Davčni zavezanci, ki ne želijo uporabiti omejitve odbitka v višini 50 % in želijo uporabiti odbitek DDV do deleža dejanske poslovne uporabe, bi morali imeti možnost, da to storijo na podlagi podrobnih dokazil o poslovni rabi.
The requested measure removes the need to keep records on the private use of leased business cars and, at the same time, prevents tax evasion through incorrect record keeping.
Zaradi zahtevnega ukrepa ni več treba voditi evidenc o zasebni rabi zakupljenih službenih avtomobilov, hkrati pa se prepreči davčna utaja zaradi nepravilnega vodenja evidenc.
It is therefore appropriate to grant Hungary the authorisation to apply the requested measure.
Zato je primerno, da se Madžarski odobri uporaba zahtevanega ukrepa.
The special measure should be limited in time to allow for a review of the necessity and effectiveness of the special measure and of the used apportionment rate between business and non-business.
Posebni ukrep bi moral biti časovno omejen, da se omogoči pregled nujnosti in učinkovitosti posebnega ukrepa ter uporabljene stopnje razdelitve med poslovno in neposlovno rabo.
Where Hungary considers that an extension of the authorisation beyond 2021 is necessary, it should submit a report to the Commission which includes a review of the percentage limit applied together with the request for an extension no later than by 31 March 2021.
Če bi Madžarska menila, da je potrebno podaljšanje dovoljenja po letu 2021, bi morala najpozneje do 31. marca 2021 Komisiji skupaj z zahtevo za podaljšanje predložiti poročilo s pregledom uporabljene odstotkovne omejitve.
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 –
By way of derogation from Articles 168 and 168a of Directive 2006/112/EC, Hungary is authorised to limit to 50 % the right to deduct the VAT on expenditure related to passenger cars not wholly used for business purposes.
Z odstopanjem od členov 168 in 168a Direktive 2006/112/ES se Madžarski dovoli, da pravico do odbitka DDV na izdatke za osebne avtomobile, ki se ne uporabljajo izključno za poslovne namene, omeji na 50 %.
By way of derogation from point (a) of Article 26(1) of Directive 2006/112/EC, Hungary shall not treat as supplies of services for consideration the use for non-business purposes of a passenger car included in the assets of a taxable person's business, where that car has been subject to a limitation authorised under Article 1 of this Decision.
Z odstopanjem od točke (a) člena 26(1) Direktive 2006/112/ES Madžarska neposlovne rabe osebnih avtomobilov, vključenih v sredstva podjetij davčnih zavezancev, ne obravnava kot storitve za plačilo, kadar za zadeven avtomobil velja omejitev, dovoljena v členu 1 tega sklepa.
Articles 1 and 2 shall only apply to passenger cars designed for the transportation of a maximum of nine persons with a gross vehicle weight not exceeding five tons.
Člena 1 in 2 se uporabljata samo za osebne avtomobile, ki so namenjeni za prevoz največ devetih oseb, pri čemer bruto masa vozila ne presega pet ton.
vehicles designed for the transport of goods,
vozila za prevoz blaga,
vehicles that serve special purposes (i.e. crane truck, fire engine, truck-mixer),
vozila, ki se uporabljajo za posebne namene (tj. vozila z dvigali, gasilska vozila, vozila za prevoz betona),
vehicles that are designed for the transport of 10 or more than 10 persons,
vozila, ki so zasnovana za prevoz 10 ali več kot 10 oseb,
tractors,
traktorji,
trailers.
priklopniki.
This Decision shall apply from 1 January 2019 and shall expire on 31 December 2021.
Ta sklep se uporablja od 1. januarja 2019 in preneha veljati 31. decembra 2021.
Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2021 and shall be accompanied by a report which includes a review of the percentage set out in Article 1.
Vsaka zahteva za podaljšanje dovoljenja iz tega sklepa se predloži Komisiji do 31. marca 2021, priloži pa se ji poročilo, ki vključuje pregled odstotka iz člena 1.
Done at Luxembourg, 2 October 2018.
V Luxembourgu, 2. oktobra 2018
Commission Decision (EU) 2018/1498
Sklep Komisije (EU) 2018/1498
of 21 December 2017
z dne 21. decembra 2017
on the State aid and the measures SA.38613 (2016/C) (ex 2015/NN) implemented by Italy for Ilva SpA in Amministrazione Straordinaria
o državni pomoči in ukrepih SA.38613 (2016/C) (ex 2015/NN), ki jih je Italija izvedla za družbo Ilva S.p.A. in Amministrazione Straordinaria
(notified under document C(2017) 8391)
(notificirano pod dokumentarno številko C(2017) 8391)
Having called on interested parties to submit their comments pursuant to the provision cited above, and having regard to their comments,
po pozivu vsem zainteresiranim stranem, naj predložijo svoje pripombe v skladu z navedeno določbo, in ob upoštevanju prejetih pripomb,