natgillin/translations-raw huggingface dataset:
An assessment of the situation in Belarus has led to the conclusion that Austria, Luxembourg and Romania are in a position to accept, in the interest of the Union, the accession of Belarus under the terms of the 1980 Hague Convention.
SPREJEL NASLEDNJI SKLEP:
Uzbekistan deposited its instrument of accession to the 1980 Hague Convention on 31 May 1999.
Člen 1
The 1980 Hague Convention entered into force for Uzbekistan on 1 August 1999.
Avstrija, Luksemburg in Romunija so pooblaščeni, da v interesu Unije sprejmejo pristop Belorusije in Uzbekistana k Haaški konvenciji iz leta 1980.
All Member States, with the exception of Austria, Denmark, Luxembourg and Romania, have already accepted the accession of Uzbekistan to the 1980 Hague Convention.
Avstrija, Luksemburg in Romunija najpozneje do 19. februarja 2020 predložijo naslednjo izjavo o sprejetju, v interesu Unije, pristopa Belorusije in Uzbekistana k Haaški konvenciji iz leta 1980:
Uzbekistan has accepted the accession of Bulgaria, Estonia, Latvia, Lithuania and Malta to the 1980 Hague Convention.
„[Polno ime DRŽAVE ČLANICE] izjavlja, da v skladu s Sklepom Sveta (EU) 2019/308 sprejema pristop Belorusije in Uzbekistana k Haaški konvenciji z dne 25. oktobra 1980 o civilnopravnih vidikih mednarodnega protipravnega odvzema otrok.“
An assessment of the situation in Uzbekistan has led to the conclusion that Austria, Luxembourg and Romania are in a position to accept, in the interest of the Union, the accession of Uzbekistan under the terms of the 1980 Hague Convention.
Avstrija, Luksemburg in Romunija obvestijo Svet in Komisijo o predložitvi izjav o sprejetju pristopa Belorusije in Uzbekistana k Haaški konvenciji iz leta 1980 ter Komisiji sporočijo besedilo navedenih izjav v dveh mesecih po njihovi predložitvi.
Austria, Luxembourg and Romania should therefore be authorised to deposit their declarations of acceptance of the accession of Belarus and Uzbekistan to the 1980 Hague Convention in the interest of the Union in accordance with the terms set out in this Decision.
Člen 2
The other Member States of the Union which have already accepted the accession of Belarus and Uzbekistan to the 1980 Hague Convention should not deposit new declarations of acceptance as the existing declarations remain valid under public international law.
Ta sklep začne učinkovati na dan uradnega obvestila.
The United Kingdom and Ireland are bound by the Brussels IIa Regulation and are taking part in the adoption and application of this Decision.
Člen 3
In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Decision and is not bound by it or subject to its application,
Ta sklep je naslovljen na Avstrijo, Luksemburg in Romunijo.
HAS ADOPTED THIS DECISION:
V Bruslju, 18. februarja 2019
Austria, Luxembourg and Romania are hereby authorised to accept the accession of Belarus and Uzbekistan to the 1980 Hague Convention in the interest of the Union.
Predsednik
Austria, Luxembourg and Romania shall, no later than 19 February 2020, deposit a declaration of acceptance of the accession of Belarus and Uzbekistan to the 1980 Hague Convention in the interest of the Union, to be worded as follows:
Mnenje z dne 31. januarja 2019 (še ni objavljeno v Uradnem listu).
‘[Full name of MEMBER STATE] declares that it accepts the accession of Belarus and Uzbekistan to the Hague Convention of 25 October 1980 on the Civil Aspects of International Child Abduction, in accordance with Council Decision (EU) 2019/308’.
Uredba Sveta (ES) št. 2201/2003 z dne 27. novembra 2003 o pristojnosti in priznavanju ter izvrševanju sodnih odločb v zakonskih sporih in sporih v zvezi s starševsko odgovornostjo ter o razveljavitvi Uredbe (ES) št. 1347/2000 (UL L 338, 23.12.2003, str. 1).
Austria, Luxembourg and Romania shall inform the Council and the Commission of the deposit of their declarations of acceptance of the accession of Belarus and Uzbekistan to the 1980 Hague Convention and shall communicate the text of those declarations within two months of their deposit to the Commission.
Belorusija je listino o pristopu k Haaški konvenciji iz leta 1980 predložila 12. januarja 1998.
Article 2
Haaška konvencija iz leta 1980 je za Belorusijo začela veljati 1. aprila 1998.
This Decision shall take effect on the date of its notification.
Vse zadevne države članice, razen Avstrije, Danske, Luksemburga in Romunije, so že sprejele pristop Belorusije k Haaški konvenciji iz leta 1980.
Article 3
Belorusija je sprejela pristop Bolgarije, Estonije, Latvije, Litve in Malte k Haaški konvenciji iz leta 1980.
This Decision is addressed to Austria, Luxembourg and Romania.
Ocena razmer v Belorusiji je privedla do sklepa, da lahko Avstrija, Luksemburg in Romunija v interesu Unije sprejmejo pristop Belorusije v skladu s pogoji iz Haaške konvencije iz leta 1980.
Done at Brussels, 18 February 2019.
Uzbekistan je listino o pristopu k Haaški konvenciji iz leta 1980 predložil 31. maja 1999.
For the Council
Haaška konvencija iz leta 1980 je za Uzbekistan začela veljati 1. avgusta 1999.
The President
Vse države članice, razen Avstrije, Danske, Luksemburga in Romunije, so že sprejele pristop Uzbekistana k Haaški konvenciji iz leta 1980.
Opinion of 31 January 2019 (not yet published in the Official Journal).
Uzbekistan je sprejel pristop Bolgarije, Estonije, Latvije, Litve in Malte k Haaški konvenciji iz leta 1980.
Council Regulation (EC) No 2201/2003 of 27 November 2003 concerning jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility, repealing Regulation (EC) No 1347/2000 (OJ L 338, 23.12.2003, p. 1).
Ocena razmer v Uzbekistanu je privedla do sklepa, da lahko Avstrija, Luksemburg in Romunija v interesu Unije sprejmejo pristop Uzbekistana v skladu s pogoji iz Haaške konvencije iz leta 1980.
Council Implementing Decision (EU) 2019/309
Izvedbeni sklep Sveta (EU) 2019/309
authorising Lithuania to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Litvi, da uvede posebni ukrep, ki odstopa od člena 193 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Commission on 16 October 2018, Lithuania requested an authorisation to introduce a special measure derogating from Article 193 of Directive 2006/112/EC in order to apply the reverse charge mechanism to supplies of hard drives (‘the special measure’).
Litva je z dopisom, ki ga je Komisija evidentirala 16. oktobra 2018, zaprosila za dovoljenje, da uvede posebni ukrep, ki odstopa od člena 193 Direktive 2006/112/ES, da bi lahko uporabljala mehanizem obrnjene davčne obveznosti za dobavo trdih diskov (v nadaljnjem besedilu: posebni ukrep).
By letter dated 20 November 2018, the Commission notified Lithuania that it had all the information necessary to consider the request.
Stopnja in obseg te prakse imata neposreden in zelo negativen učinek na državni proračun.
Lithuania discovered missing trader fraud in intra-Community trade with respect to supplies of electronic goods such as laptops, mobile phones, tablets and hard drives.
Litva je sprejela več ukrepov za odpravo te vrste goljufije na področju DDV in za njeno preprečevanje.
The scale and scope of this practice has a direct, very negative impact on the State budget.
Po mnenju Litve ti ukrepi ne zadoščajo za preprečevanje goljufij na področju DDV pri dobavi elektronskega blaga.
Lithuania has undertaken a number of measures to tackle and prevent this type of VAT fraud.
Litva namerava uvesti mehanizem obrnjene davčne obveznosti za elektronske izdelke na podlagi člena 199a Direktive 2006/112/ES.
According to Lithuania, those measures are not sufficient to prevent VAT fraud in the supply of electronic goods.
Vendar trdi diski ne spadajo na področje navedenega člena.
Lithuania intends to introduce the reverse charge mechanism to electronic products based on Article 199a of Directive 2006/112/EC.
Da bi zagotovila celovitejšo obliko mehanizma obrnjene davčne obveznosti, ki bi se uporabljal ne le za elektronske izdelke, že zajete v členu 199a Direktive 2006/112/ES, temveč tudi za trde diske, je Litva zaprosila za dovoljenje, da uvede posebni ukrep.
However, hard drives fall outside the scope of that Article.
Zaradi morebitnega pozitivnega učinka posebnega ukrepa na boj proti goljufijam na področju DDV, ki jih je odkrila Litva, bi bilo treba odstopanje odobriti za omejeno obdobje, in sicer od 1. marca 2019 do 28. februarja 2022.
In order to provide for a more comprehensive form of the reverse charge mechanism that would apply not only to the electronic products already covered by Article 199a of Directive 2006/112/EC but also to hard drives, Lithuania requests to be authorised to introduce the special measure.
Odstopanja se običajno odobrijo za omejeno obdobje, da se lahko oceni, ali so posebni ukrepi ustrezni in učinkoviti.
Given the possible positive impact of the special measure on the fight against VAT fraud identified by Lithuania, the derogation should be granted for a limited period, from 1 March 2019 until 28 February 2022.
Odstopanja dajejo državam članicam čas, da do izteka posebnih ukrepov uvedejo druge običajne ukrepe za odpravo določenega problema, tako da postane podaljšanje odstopanja nepotrebno.
Derogations are in general authorised for a limited period, to allow an assessment of whether special measures are appropriate and effective.
Odstopanja, ki dovoljujejo uporabo mehanizma obrnjene davčne obveznosti, se odobrijo zgolj izjemoma za določena področja, kjer se goljufije pojavijo in pomenijo sredstvo v skrajni sili.
Derogations grant Member States time to introduce other conventional measures to tackle the specific problem until the expiry of special measures, thereby making an extension of the derogation redundant.
Litva bi zato morala uvesti druge običajne ukrepe za boj proti goljufijam na področju DDV in za njihovo preprečevanje v zvezi s trgovino trdih diskov do izteka posebnega ukrepa, zato bi moralo postati odstopanje od člena 193 Direktive 2006/112/ES v zvezi s takšno dobavo nepotrebno.
Derogations that allow making use of the reverse charge mechanism are only granted exceptionally for specific areas where fraud occurs and constitute a means of last resort.
Posebni ukrep ne bo imel negativnega učinka na lastna sredstva Unije iz naslova DDV –
Lithuania should therefore implement other conventional measures to fight and prevent the VAT fraud with respect to trade in hard drives until the expiry of the special measure and consequently should no longer need to derogate from Article 193 of Directive 2006/112/EC with regard to such supplies.
SPREJEL NASLEDNJI SKLEP:
The special measure will have no adverse impact on the Union's own resources accruing from VAT,
Člen 1
HAS ADOPTED THIS DECISION:
Z odstopanjem od člena 193 Direktive 2006/112/ES se Litvi dovoli, da v primeru dobave trdih diskov kot osebo, ki je dolžna plačati DDV, določi prejemnika.
By way of derogation from Article 193 of Directive 2006/112/EC, Lithuania is authorised to designate the recipient as the person liable to pay VAT in the case of supplies of hard drives.
Ta sklep začne učinkovati z dnem uradne obvestitve.
Article 2
Ta sklep se uporablja od 1. marca 2019 in preneha veljati 28. februarja 2022.
This Decision shall apply from 1 March 2019 and shall expire on 28 February 2022.
Ta sklep je naslovljen na Republiko Litvo.
Article 3
V Bruslju, 18. februarja 2019
Done at Brussels, 18 February 2019.
Predsednik
The President
Komisija je v skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES z dopisom z dne 19. novembra 2018 obvestila druge države članice o prošnji Litve.
OJ L 347, 11.12.2006, p. 1.
Komisija je z dopisom z dne 20. novembra 2018 uradno obvestila Litvo, da ima vse informacije, potrebne za presojo prošnje.
Council Implementing Decision (EU) 2019/310
Izvedbeni sklep Sveta (EU) 2019/310
authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Poljski, da uvede posebni ukrep, ki odstopa od člena 226 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
By letter registered with the Commission on 15 May 2018 Poland requested an authorisation to introduce a special measure derogating from Article 226 of Directive 2006/112/EC in order to apply a split payment mechanism (‘the special measure’).
Poljska je z dopisom, ki ga je Komisija evidentirala 15. maja 2018, zaprosila za dovoljenje, da uvede posebni ukrep, ki odstopa od člena 226 Direktive 2006/112/ES, da lahko uporabi mehanizem deljenega plačila (v nadaljnjem besedilu: posebni ukrep).
The special measure should require the inclusion of a special statement that value added tax (VAT) has to be paid to the blocked VAT account of the supplier on invoices issued in relation to the supplies of goods and services susceptible to fraud and generally covered by the reverse charge mechanism and by the joint and several liability in Poland.
Posebni ukrep bi moral zahtevati vključitev posebne izjave, da je treba davek na dodano vrednost (DDV) plačati na dobaviteljev blokirani račun za DDV za račune, izdane v zvezi z dobavo blaga in storitev, dovzetnih za goljufije, ter za katere na Poljskem običajno veljata mehanizem obrnjene davčne obveznosti ter solidarna odgovornost.
Poland requested the special measure for period of three years, from 1 January 2019 to 31 December 2021.
Poljska je zaprosila za posebni ukrep za obdobje treh let, in sicer od 1. januarja 2019 do 31. decembra 2021.
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission transmitted the request of Poland to other Member States by letters dated 3 September 2018.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisi z dne 3. septembra 2018 drugim državam članicam posredovala prošnjo Poljske.
By letter dated 4 September 2018, the Commission notified Poland that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 4. septembra 2018 uradno obvestila Poljsko, da ima na voljo vse informacije, potrebne za presojo prošnje.
Poland has already taken numerous measures to fight fraud.
Poljska je že sprejela številne ukrepe za boj proti goljufijam.
It has introduced, the reverse charge mechanism and joint and several liability of the supplier and the customer, the Standard Audit File, tighter rules for the VAT registration and de-registration of taxable persons, increased number of audits among others.
Uvedla je med drugim mehanizem obrnjene davčne obveznosti ter solidarno odgovornost dobavitelja in stranke, standardno revizijsko dokumentacijo, strožja pravila za registracijo in odjavo davčnih zavezancev za DDV in povečano število revizij.
However, Poland nonetheless considers that those measures are insufficient to prevent VAT fraud.
Poljska pa kljub vsemu meni, da navedeni ukrepi ne zadostujejo za preprečitev goljufij na področju DDV.
Poland is of the view that the application of the special measure will eliminate VAT fraud.
Poljska meni, da bo uporaba posebnega ukrepa odpravila goljufije na področju DDV.
Since under the split payment mechanism the amount of VAT deposited on a separate VAT account of a supplier (taxable person) can be used for restricted purposes only, namely for the payment of the VAT liability to the tax authority or for the payment of VAT on invoices received from suppliers, it is better guaranteed that the tax authorities will receive the whole VAT amount which should be transferred by the taxable person to the Polish State Treasury.
Glede na to, da se lahko v okviru mehanizma deljenega plačila znesek DDV, deponiran na ločenem računu za DDV dobavitelja (davčni zavezanec), uporabi le za omejene namene, in sicer za plačilo obveznosti iz naslova DDV davčnemu organu ali plačilo DDV za račune, prejete od dobaviteljev, s čimer je bolje zagotovljeno, da bodo davčni organi prejeli celoten znesek DDV, ki bi ga davčni zavezanec moral prenesti na poljsko državno blagajno.
Poland introduced the voluntary split payment mechanism on 1 July 2018.
Poljska je 1. julija 2018 uvedla prostovoljni mehanizem deljenega plačila.
Poland considers that in areas particularly exposed to VAT fraud, the special measure should be introduced.
Poljska meni, da bi bilo treba na področjih, ki so še posebej izpostavljena goljufijam na področju DDV, uvesti posebni ukrep.
Those areas are sectors of economy such as steel, scrap, electronics, gold, non-ferrous metals, fuels, and plastics.
Ta področja zajemajo gospodarske sektorje, kot so jeklo, odpadni materiali, elektronska oprema, zlato, neželezne kovine, goriva in plastične mase.
Those areas are generally covered by the reverse charge mechanism and by joint and several liability of the supplier and the customer in Poland.
Za ta področja na Poljskem običajno veljata mehanizem obrnjene davčne obveznosti ter solidarna odgovornost dobavitelja in stranke.
The special measure will apply to supplies between taxable persons, of goods and services listed in the Annex in business-to-business (B2B) supplies, and will cover only electronic bank transfers.
Posebni ukrep se bo uporabljal za dobavo blaga in storitev, naštetih v Prilogi, med davčnimi zavezanci za dobavo med podjetji (B2B), zajemal pa bo le elektronska bančna nakazila.
Where a surplus of input tax in excess of the output tax that is recognised by the supplier in the VAT return as a refundable amount, the payment of such refund is normally carried out within 60 days to supplier's regular account.
Kadar je presežek vstopnega davka večji od izstopnega davka, ki ga dobavitelj v obračunu za DDV prizna kot vračljivi znesek DDV, se plačilo takšnega vračila običajno izvede v 60 dneh na redni račun dobavitelja.
However, Poland has informed the Commission that, for the transactions covered by the special measure, at the request of a supplier who holds a blocked VAT account, the refund is to take place within 25 days.
Poljska je obvestila Komisijo, da bo vračilo za transakcije, zajete sposebnim ukrepom, na zahtevo dobavitelja, ki ima blokiran račun za DDV, izvedeno v 25 dneh.
Suppliers are not to incur costs on opening and operating the VAT bank account, as the VAT account is to be free from any commissions and fees by the bank.
Dobavitelji ne bi smeli imeti stroškov z odprtjem in vodenjem bančnega računa za DDV, saj bi ga banka morala zagotoviti brez provizij in pristojbin.
The special measure is to apply to all suppliers, including those suppliers who are not established in Poland, as they have to hold a bank account operated pursuant to Polish Banking Law.
Posebni ukrep se bi moral uporabljati za vse dobavitelje, vključno s tistimi dobavitelji, ki nimajo sedeža na Poljskem, saj morajo imeti odprt bančni račun, ki bo deloval v skladu s poljskim zakonom o bančništvu.
In this respect, Poland confirmed that the suppliers will not incur any additional costs relating to the obligation of opening a bank account in Poland, since those suppliers will be able to open and hold the bank account for VAT payments in Poland free of charge.
Poljska je v zvezi s tem potrdila, da dobavitelji ne bodo imeli nobenih dodatnih stroškov v zvezi z obveznostjo odprtja bančnega računa na Poljskem, saj bodo lahko ti dobavitelji odprli in vzdrževali bančni račun za DDV na Poljskem brezplačno.
The special measure as envisaged by Poland will impose significant changes on suppliers.
Posebni ukrep, kot ga predvideva Poljska, bo uvedel znatne spremembe za dobavitelje.
The system has already been operating since 1 July 2018 on a voluntary basis, and taxable persons have had the opportunity to become acquainted with it.
Sistem od 1. julija 2018 že deluje na prostovoljni osnovi in davčni zavezanci so imeli možnost, da se z njim seznanijo.
The Commission is of the view that the special measure for supplies of goods and services susceptible to fraud is likely to bring effective results in the fight against VAT fraud.
Komisija meni, da je verjetno, da bo posebni ukrep za dobavo blaga in storitev, dovzetnih za goljufije, prinesel učinkovite rezultate v boju proti goljufijam na področju DDV.
The derogations are usually granted for a limited period of time.
Odstopanja se običajno odobrijo za omejeno časovno obdobje.
The special measure should therefore be authorised from 1 March 2019 until 28 February 2022.
Posebni ukrep bi bilo zato treba odobriti od 1. marca 2019 do 28. februarja 2022.
Given the novelty and the broad scope of the special measure, it is important to ensure necessary follow-up.
Glede na novost in široko področje uporabe posebnega ukrepa je pomembno zagotoviti potrebno spremljanje.
In particular, such follow-up needs to focus on the impact of the special measure on the level of VAT fraud and on the taxable persons regarding the refunds of VAT, the administrative burden, costs for taxable persons among others.
Zlasti mora biti to spremljanje osedotočeno na učinek posebnega ukrepa na raven goljufij na področju DDV in na davčne zavezance med drugim v zvezi z vračilom DDV, upravnim bremenom in stroški za davčne zavezance.
Poland should therefore provide a report on the impact of the special measure 18 months after the entry into force of the special measure in Poland.
Poljska bi morala zato predložiti poročilo o učinku posebnega ukrepa 18 mesecev po začetku veljavnosti posebnega ukrepa na Poljskem.
The special measure will not negatively affect the overall amount of tax revenue collected at the stage of final consumption and will have no adverse impact on the Union's own resources accruing from VAT,
Posebni ukrep ne bo negativno vplival na skupni znesek davčnih prihodkov, zbranih na stopnji končne porabe, in ne bo imel negativnega učinka na lastna sredstva Unije iz naslova DDV –
By way of derogation from Article 226 of Directive 2006/112/EC, Poland is authorised to introduce a special statement that VAT shall be paid to the separate and blocked VAT bank account of the supplier opened in Poland on invoices issued in relation to supplies between taxable persons of goods and services listed in the Annex to this Decision where payments for supplies are made by electronic bank transfers.
Z odstopanjem od člena 226 Direktive 2006/112/ES se Poljski dovoli, da uvede posebno izjavo, da se mora DDV plačati na dobaviteljev ločen in blokiran račun za DDV, odprt na Poljskem za račune, izdane v zvezi z dobavo blaga in storitev, navedenih v Prilogi k temu sklepu, med davčnimi zavezanci, kadar se plačila za dobavo blaga in storitev izvedejo z elektronskimi bančnimi nakazili.
Poland shall notify the national measure referred to in Article 1 to the Commission.
Poljska o nacionalnem ukrepu iz člena 1 uradno obvesti Komisijo.
Within 18 months after the entry into force in Poland of the measure referred to in Article 1, Poland shall submit a report to the Commission on its overall impact on the level of VAT fraud and on the taxable persons concerned.
Poljska v 18 mesecih po začetku veljavnosti ukrepa iz člena 1 na Poljskem Komisiji predloži poročilo o splošnem vplivu ukrepa na raven goljufij na področju DDV in na zadevne davčne zavezance.
This Decision shall apply from 1 March 2019 to 28 February 2022.
Ta sklep se uporablja od 1. marca 2019 do 28. februarja 2022.
List of supplies of goods and services covered by Article 1
Seznam dobave blaga in storitev iz člena 1
Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Products and Services (PKWiU):
Člen 1 se uporablja za naslednjo dobavo blaga in storitev, opisanih v skladu s poljsko klasifikacijo proizvodov in storitev (PKWiU):
Name of goods (group of goods)/Name of services (group of services)
Ime blaga (skupina blaga) / ime storitev (skupina storitev)
Pig iron pellets and powder, specular pig iron or steel
Peleti in prah iz surovega železa, zrcalnega surovega železa ali jekla
Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm
Ploščati valjani izdelki iz nelegiranega jekla, vroče valjani, nadalje neobdelani, širine >= 600 mm