natgillin/translations-raw huggingface dataset:
goods are dispatched or transported by a taxable person, or by a third party on his behalf, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;
davčni zavezanec ali tretja oseba za njegov račun odpošlje ali odpelje blago v drugo državo članico z namenom, da to blago tam pozneje in po prihodu dobavi drugemu davčnemu zavezancu, ki ima pravico za prevzem lastništva nad tem blagom v skladu z obstoječim dogovorom med obema davčnima zavezancema;
the taxable person dispatching or transporting the goods has not established his business nor has a fixed establishment in the Member State to which the goods are dispatched or transported;
davčni zavezanec, ki odpošilja ali prevaža blago, nima niti sedeža svoje dejavnosti niti stalne poslovne enote v državi članici, v katero je blago odposlano ali odpeljano;
the taxable person to whom the goods are intended to be supplied is identified for VAT purposes in the Member State to which the goods are dispatched or transported and both his identity and the VAT identification number assigned to him by that Member State are known to the taxable person referred to in point (b) at the time when the dispatch or transport begins;
davčni zavezanec, kateremu je namenjena dobava blaga, je identificiran za DDV v državi članici, v katero je blago odposlano ali odpeljano, njegova identiteta in identifikacijska številko za DDV, ki mu jo je dodelila navedena država članica, pa sta obe znani davčnemu zavezancu iz točke (b) v trenutku, ko se začne odpošiljanje ali prevoz;
the taxable person dispatching or transporting the goods records the transfer of the goods in the register provided for in Article 243(3) and includes the identity of the taxable person acquiring the goods and the VAT identification number assigned to him by the Member State to which the goods are dispatched or transported in the recapitulative statement provided for in Article 262(2).
davčni zavezanec, ki odpošilja ali prevaža blago, prenos blaga vnese v evidenco iz člena 243(3), identiteto davčnega zavezanca, ki blago pridobiva, ter njegovo identifikacijsko številko za DDV, ki mu jo je dodelila država članica, v katero se blago odpošilja ali prevaža, pa navede v rekapitulacijskem poročilu iz člena 262(2).
Where the conditions laid down in paragraph 2 are met, the following rules shall apply at the time of the transfer of the right to dispose of the goods as owner to the taxable person referred to in point (c) of paragraph 2, provided that the transfer occurs within the deadline referred to in paragraph 4:
Če so pogoji iz odstavka 2 izpolnjeni, se v trenutku prenosa pravice do razpolaganja z blagom kot lastnik na davčnega zavezanca iz točke (c) odstavka 2 – če se prenos izvede v roku iz odstavka 4 – uporabljajo naslednja pravila:
a supply of goods in accordance with Article 138(1) shall be deemed to be made by the taxable person that dispatched or transported the goods either by himself or by a third party on his behalf in the Member State from which the goods were dispatched or transported;
šteje se, da je dobavo blaga v skladu s členom 138(1) opravil davčni zavezanec, ki je sam ali prek tretje osebe za njegov račun odposlal ali odpeljal blago v državi članici, iz katere je bilo blago odposlano ali odpeljano;
an intra-Community acquisition of goods shall be deemed to be made by the taxable person to whom those goods are supplied in the Member State to which the goods were dispatched or transported.
šteje se, da je davčni zavezanec, kateremu se zadevno blago dobavi v državi članici, v katero je bilo blago odposlano ali odpeljano, opravil pridobitev blaga znotraj Skupnosti.
If, within 12 months after the arrival of the goods in the Member State to which they were dispatched or transported, the goods have not been supplied to the taxable person for whom they were intended, referred to in point (c) of paragraph 2 and paragraph 6, and none of the circumstances laid down in paragraph 7 have occurred, a transfer within the meaning of Article 17 shall be deemed to take place on the day following the expiry of the 12-month period.
Če v 12 mesecih po prihodu blaga v državo članico, v katero je bilo blago odposlano ali odpeljano, blago ni dobavljeno davčnemu zavezancu iz točke (c) odstavka 2 in iz odstavka 6, ki mu je bilo namenjeno, in če se ne pojavi nobena od okoliščin iz odstavka 7, se šteje, da je bil prenos v smislu člena 17 opravljen dan po izteku 12-mesečnega obdobja.
No transfer within the meaning of Article 17 shall be deemed to take place where the following conditions are met:
Če so izpolnjeni naslednji pogoji, se šteje, da prenos v smislu člena 17 ni bil opravljen:
the right to dispose of the goods has not been transferred, and those goods are returned to the Member State from which they were dispatched or transported within the time limit referred to in paragraph 4; and
pravica do razpolaganja z blagom ni bila prenesena in zadevno blago je v roku iz odstavka 4 vrnjeno v državo članico, iz katere je bilo odposlano ali odpeljano, in
the taxable person who dispatched or transported the goods records their return in the register provided for in Article 243(3).
davčni zavezanec, ki je odposlal ali odpeljal blago, njegovo vračilo vnese v evidenco iz člena 243(3).
Where, within the period referred to in paragraph 4, the taxable person referred to in point (c) of paragraph 2 is substituted by another taxable person, no transfer within the meaning of Article 17 shall be deemed to take place at the time of the substitution, provided that:
Če davčnega zavezanca iz točke (c) odstavka 2 v roku iz odstavka 4 zamenja drug davčni zavezanec, se šteje, da prenos v smislu člena 17 v trenutku zamenjave ni bil opravljen, če:
all other applicable conditions in paragraph 2 are met; and
so izpolnjeni vsi drugi veljavni pogoji iz odstavka 2 in
the substitution is recorded by the taxable person referred to in point (b) of paragraph 2 in the register provided for in Article 243(3).
je davčni zavezanec iz točke (b) odstavka 2 zamenjavo vnesel v evidenco iz člena 243(3).
Where, within the time limit referred to in paragraph 4, any of the conditions set out in paragraphs 2 and 6 ceases to be fulfilled, a transfer of goods according to Article 17 shall be deemed to take place at the time that the relevant condition is no longer fulfilled.
Če v roku iz odstavka 4 kateri koli od pogojev iz odstavkov 2 in 6 ni več izpolnjen, se šteje, da je bil prenos blaga v skladu s členom 17 opravljen v trenutku, ko zadevni pogoj ni bil več izpolnjen.
If the goods are supplied to a person other than the taxable person referred to in point (c) of paragraph 2 or in paragraph 6, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled immediately before such supply.
Če se blago dobavi osebi, ki ni davčni zavezanec iz točke (c) odstavka 2 ali iz odstavka 6, se šteje, da pogoji iz odstavkov 2 in 6 tik pred to dobavo niso več izpolnjeni.
If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled immediately before such dispatch or transport starts.
Če je blago odposlano ali odpeljano v državo, ki ni država članica, iz katere je bilo prvotno preneseno, se šteje, da pogoji iz odstavkov 2 in 6, tik preden se tako odpošiljanje ali prevoz začne, niso več izpolnjeni.
In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in paragraphs 2 and 6 cease to be fulfilled on the date that the goods were actually removed or destroyed, or, if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.’;
V primeru uničenja, izgube ali tatvine blaga se šteje, da pogoji iz odstavkov 2 in 6 niso več izpolnjeni na datum, ko je bilo blago dejansko odstranjeno ali uničeno, če pa tega datuma ni mogoče določiti, na datum, ko je bilo ugotovljeno, da je blago uničeno ali pogrešano.“;
in Section 2 of Chapter 1 of Title V, the following Article is inserted:
v oddelku 2 poglavja 1 naslova V se stavi naslednji člen:
Where the same goods are supplied successively and those goods are dispatched or transported from one Member State to another Member State directly from the first supplier to the last customer in the chain, the dispatch or transport shall be ascribed only to the supply made to the intermediary operator.
Če se isto blago dobavlja zaporedno in je to blago iz ene države članice odposlano ali odpeljano v drugo državo članico neposredno od prvega dobavitelja do zadnje stranke v verigi, se odpošiljanje ali prevoz pripiše samo dobavi, ki se opravi vmesnemu subjektu.
By way of derogation from paragraph 1, the dispatch or transport shall be ascribed only to the supply of goods by the intermediary operator where the intermediary operator has communicated to his supplier the VAT identification number issued to him by the Member State from which the goods are dispatched or transported.
Z odstopanjem od odstavka 1 se odpošiljanje ali prevoz pripiše samo dobavi blaga, ki jo opravi vmesni subjekt, če je vmesni subjekt identifikacijsko številko za DDV, ki mu jo je izdala država članica, iz katere se blago odpošilja ali odpelje, sporočil svojemu dobavitelju.
For the purposes of this Article, ‘intermediary operator’ means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either himself or through a third party acting on his behalf.
Za namene tega člena ‚vmesni subjekt‘ pomeni dobavitelja v verigi, ki ni prvi dobavitelj in ki sam ali prek tretje osebe za njegov račun odpošilja ali prevaža blago.
This Article shall not apply to the situations covered by Article 14a.’;
Ta člen se ne uporablja za primere, ki jih zajema člen 14a.“;
Article 138 is amended as follows:
člen 138 se spremeni:
Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met:
Države članice oprostijo dobave blaga, ki ga prodajalec ali pridobitelj ali druga oseba za njun račun odpošlje ali odpelje z ozemlja vsake od njih, vendar znotraj Skupnosti, če so izpolnjeni naslednji pogoji:
the goods are supplied to another taxable person, or to a non-taxable legal person acting as such in a Member State other than that in which dispatch or transport of the goods begins;
blago se dobavi drugemu davčnemu zavezancu ali pravni osebi, ki ni davčni zavezanec, ki deluje kot taka v državi članici, ki ni država članica, v kateri se odpošiljanje ali prevoz blaga začne;
the taxable person or non-taxable legal person for whom the supply is made is identified for VAT purposes in a Member State other than that in which the dispatch or transport of the goods begins and has indicated this VAT identification number to the supplier.’;
davčni zavezanec ali pravna oseba, ki ni davčni zavezanec, za katero se dobavi blago, je identificirana za DDV v državi članici, ki ni država članica, v kateri se odpošiljanje ali prevoz blaga začne, in je to identifikacijsko številko za DDV sporočila dobavitelju.“;
The exemption provided for in paragraph 1 shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement or the recapitulative statement submitted by him does not set out the correct information concerning this supply as required under Article 264, unless the supplier can duly justify his shortcoming to the satisfaction of the competent authorities.’;
Oprostitev iz odstavka 1 se ne uporablja, če dobavitelj ni izpolnil obveznosti predložitve rekapitulacijskega poročila iz členov 262 in 263 ali če rekapitulacijsko poročilo, ki ga je predložil, ne vsebuje pravilnih podatkov v zvezi z zadevno dobavo, kot zahteva člen 264, razen če dobavitelj neizpolnjevanje svoje obveznosti ustrezno utemelji na način, ki je zadovoljiv za pristojne organe.“;
in Article 243, the following paragraph is added:
v členu 243 se doda naslednji odstavek:
Every taxable person who transfers goods under the call-off stock arrangements referred to in Article 17a shall keep a register that permits the tax authorities to verify the correct application of that Article.
Vsak davčni zavezanec, ki prenese blago v okviru ureditve skladiščenja na odpoklic iz člena 17a, vodi evidenco, na podlagi katere lahko davčni organi preverijo, če se navedeni člen pravilno uporablja.
Every taxable person to whom goods are supplied under the call-off stock arrangements referred to in Article 17a shall keep a register of those goods.’;
Vsak davčni zavezanec, kateremu se blago dobavi v okviru ureditve skladiščenja na odpoklic iz člena 17a, vodi evidenco o zadevnem blagu.“;
Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:
Vsak davčni zavezanec, ki je identificiran za DDV, predloži rekapitulacijsko poročilo, v katerem so navedeni:
the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and point (c) of Article 138(2);
pridobitelji, identificirani za DDV, katerim jim je dobavil blago pod pogoji iz člena 138(1) in točke (c) člena 138(2);
the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42;
osebe, identificirane za DDV, katerim jim je dobavil blago, ki mu je bilo dobavljeno v okviru pridobitve blaga znotraj Skupnosti iz člena 42;
the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services other than services that are exempted from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196.
davčni zavezanci in pravne osebe, ki niso davčni zavezanci in so identificirane za DDV, katerim je opravil storitve, ki niso storitve, ki so oproščene plačila DDV v državi članici, kjer je transakcija obdavčljiva, in pri katerih je prejemnik storitev dolžan plačati davek v skladu s členom 196.
In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.’;
Vsak davčni zavezanec poleg informacij iz odstavka 1 predloži tudi informacije o identifikacijski številki za DDV davčnih zavezancev, ki jim je namenjeno blago, ki se odpošlje ali odpelje v okviru ureditve skladiščenja na odpoklic v skladu s pogoji iz člena 17a, ter o vseh spremembah predloženih informacij.“;
Articles 403 and 404 are deleted.
člena 403 in 404 se črtata.
Member States shall adopt and publish, by 31 December 2019, the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo, do 31. decembra 2019.
They shall apply those provisions from 1 January 2020.
Države članice te predpise uporabljajo od 1. januarja 2020.
Opinion of 3 October 2018.
Mnenje z dne 3. oktobra 2018
Opinion of 14 March 2018.
Mnenje z dne 14. marca 2018
First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (OJ 71, 14.4.1967, p. 1301).
Prva direktiva Sveta 67/227/EGS z dne 11. aprila 1967 o usklajevanju zakonodaje držav članic o prometnih davkih (UL 71, 14.4.1967, str. 1301).
Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ 71, 14.4.1967, p. 1303).
Druga direktiva Sveta 67/228/EGS z dne 11. aprila 1967 o usklajevanju zakonodaje držav članic o prometnih davkih — Struktura in postopki za uporabo skupnega sistema davka na dodano vrednost (UL 71, 14.4.1967, str. 1303).
Directive (EU) 2018/1972 of the European Parliament and of the Council
Direktiva (EU) 2018/1972 Evropskega parlamenta in Sveta
of 11 December 2018
z dne 11. decembra 2018
establishing the European Electronic Communications Code
o Evropskem zakoniku o elektronskih komunikacijah
Directives 2002/19/EC, 2002/20/EC, 2002/21/EC and 2002/22/EC of the European Parliament and of the Council have been substantially amended.
Direktive 2002/19/ES, 2002/20/ES, 2002/21/ES in 2002/22/ES Evropskega parlamenta in Sveta so bile bistveno spremenjene.
Since further amendments are to be made, those Directives should be recast in the interests of clarity.
Ker so potrebne dodatne spremembe, bi bilo treba zaradi jasnosti navedene direktive prenoviti.
The functioning of the five Directives which are part of the existing regulatory framework for electronic communications networks and services, namely Directives 2002/19/EC, 2002/20/EC, 2002/21/EC and 2002/22/EC, and Directive 2002/58/EC of the European Parliament and of the Council, is subject to periodic review by the Commission, with a view, in particular, to determining the need for modification in light of technological and market developments.
Delovanje petih direktiv, ki so del obstoječega regulativnega okvira za elektronska komunikacijska omrežja in storitve, in sicer direktive 2002/19/ES, 2002/20/ES, 2002/21/ES, 2002/22/ES in 2002/58/ES Evropskega parlamenta in Sveta, redno preverja Komisija, zlasti zaradi določanja potrebe po spremembi ob upoštevanju tehnološkega in tržnega razvoja.
In its communication or 6 May 2015 setting out a Digital Single Market Strategy for Europe, the Commission stated that its review of the telecommunications framework would focus on measures that aim to provide incentives for investment in high-speed broadband networks, bring a more consistent internal market approach to radio spectrum policy and management, deliver conditions for a true internal market by tackling regulatory fragmentation, ensure effective protection of consumers, a level playing field for all market players and consistent application of the rules, as well as provide a more effective regulatory institutional framework.
Komisija je v sporočilu z dne 6. maja 2015, v katerem je podala Strategijo za enotni digitalni trg za Evropo, navedla, da bo njen pregled telekomunikacijskega okvira osredotočen na ukrepe, katerih namen je spodbujanje naložb v visokohitrostna širokopasovna omrežja, vzpostavitev bolj usklajenega pristopa notranjega trga k politiki in upravljanju radiofrekvenčnega spektra, vzpostavitev razmer za pravi notranji trg z odpravljanjem regulativne razdrobljenosti, zagotovitev učinkovite zaščite potrošnikov in enakih konkurenčnih pogojev za vse udeležence na trgu, dosledna uporaba pravil ter vzpostavitev učinkovitejšega regulativnega institucionalnega okvira.
This Directive is part of a ‘Regulatory Fitness’ (REFIT) exercise, the scope of which includes four Directives, namely 2002/19/EC, 2002/20/EC, 2002/21/EC and 2002/22/EC, and Regulation (EC) No 1211/2009 of the European Parliament and of the Council.
Ta direktiva spada v okvir preverjanja ustreznosti predpisov, ki vključuje štiri direktive, in sicer 2002/19/ES, 2002/20/ES, 2002/21/ES in 2002/22/ES, ter Uredbo (ES) št. 1211/2009 Evropskega parlamenta in Sveta.
Each of those Directives contains measures applicable to providers of electronic communications networks and of electronic communications services, consistently with the regulatory history of the sector under which undertakings were vertically integrated, namely, active in both the provision of networks and of services.
Vsaka od navedenih direktiv vsebuje ukrepe, ki se nanašajo na ponudnike elektronskih komunikacijskih omrežij in storitev, kar je v skladu s preteklo ureditvijo sektorja, ko so bila podjetja vertikalno integrirana, in sicer so ponujala tako omrežja kot tudi storitve.
The review offers an occasion to recast the four Directives in order to simplify the current structure with a view to reinforcing its consistency and accessibility in relation to the REFIT objective.
Pregled ponuja priložnost prenovitve vseh štirih direktiv za poenostavitev obstoječe strukture z namenom, da se okrepi njena usklajenost in dostopnost v zvezi s ciljem programa ustreznosti in uspešnosti predpisov.
It also offers the possibility to adapt the structure to the new market reality, where the provision of communications services is no longer necessarily bundled to the provision of a network.
Prav tako daje možnost prilagoditve strukture novim tržnim razmeram, v katerih ponujanje komunikacijskih storitev ni več nujno povezano z zagotavljanjem omrežja.
As provided in the Interinstitutional Agreement of 28 November 2001 on a more structured use of the recasting technique for legal acts, recasting consists in the adoption of a new legal act which incorporates in a single text both the substantive amendments which it makes to an earlier act and the unchanged provisions of that act.
V skladu z Medinstitucionalnim sporazumom z dne 28. novembra 2001 o bolj sistematičnem ponovnem sprejemu pravnih aktov prenovitev pomeni sprejem novega pravnega akta, ki v besedilo vključi bistvene spremembe prejšnjega akta in njegove nespremenjene določbe.
The proposal for recasting deals with the substantive amendments which it makes to an earlier act, and on a secondary level, includes the codification of the unchanged provisions of the earlier act with those substantive amendments.
Predlog za prenovitev vključuje bistvene spremembe prejšnjega aktu, na sekundarni ravni pa tudi kodifikacijo nespremenjenih določb prejšnjega akta s temi bistvenimi spremembami.
This Directive creates a legal framework to ensure freedom to provide electronic communications networks and services, subject only to the conditions laid down in this Directive and to any restrictions in accordance with Article 52(1) of the Treaty on the Functioning of the European Union (TFEU), in particular measures regarding public policy, public security and public health, and consistent with Article 52(1) of the Charter of Fundamental Rights of the European Union (the ‘Charter’).
Ta direktiva vzpostavlja pravni okvir za zagotovitev svobodne ponudbe elektronskih komunikacijskih omrežij in storitev, za katero veljajo le pogoji, ki so določeni v tej direktivi, in morebitne omejitve v skladu s členom 52(1) Pogodbe o delovanju Evropske unije (PDEU), zlasti ukrepi glede javnega reda, javne varnosti in javnega zdravja, in v skladu s členom 52(1) Listine Evropske unije o temeljnih pravicah (v nadaljnjem besedilu: Listina).
This Directive is without prejudice to the possibility for each Member State to take the necessary measures to ensure the protection of its essential security interests, to safeguard public policy and public security, and to permit the investigation, detection and prosecution of criminal offences, taking into account that any limitation to the exercise of the rights and freedoms recognised by the Charter, in particular in Articles 7, 8 and 11 thereof, such as limitations regarding the processing of data, are to be provided for by law, respect the essence of those rights and freedoms and be subject to the principle of proportionality, in accordance with Article 52(1) of the Charter.
Ta direktiva ne posega v možnost vsake države članice, da sprejme potrebne ukrepe, s katerimi zavaruje svoje temeljne varnostne interese, zaščiti javni red in javno varnost ter dovoli preiskovanje, odkrivanje in pregon kaznivih dejanj, pri čemer se upošteva, da mora biti v skladu s členom 52(1) Listine kakršno koli omejevanje uresničevanja pravic in svoboščin, ki jih priznava Listina, zlasti v členih 7, 8 in 11, kot so omejitve glede obdelave podatkov, predpisano z zakonom, spoštovati bistveno vsebino pravic in svoboščin, ki jih priznava Listina, in upoštevati načelo sorazmernosti.