natgillin/translations-raw huggingface dataset:
This restriction should only apply as regards certain categories of data referred to in Articles 1, 14 and 17 of that Regulation to the extent it is strictly necessary in order to ensure compliance with VAT legislation, and the relevant provisions of this Regulation.
Ta omejitev bi se morala uporabljati samo za določene vrste podatkov iz členov 1, 14 in 17 navedene uredbe, kolikor je to nujno potrebno za zagotovitev skladnosti z zakonodajo o DDV ter z ustreznimi določbami te uredbe.
As the objective of preventing, investigating and detecting VAT evasion and VAT fraud cannot be achieved by other less restrictive means of equal effectiveness, these restrictions are strictly necessary for the purpose of achieving the specific purpose in question.
Ker cilja. preprečevanja, preiskovanja in odkrivanja utaj DDV ali goljufij na področju DDV, ni mogoče doseči na druge, manj omejevalne načine enakega učinka, so te omejitve strogo potrebne za namen doseganja zadevnega konkretnega namena.
They are also proportionate in view of the loss of revenue for the Union and the Member States and the crucial importance of making information available in order to combat fraud effectively.
Te omejitve so tudi sorazmerne glede na izpad prihodkov za Unijo in države članice, pa tudi glede na ključni pomen dajanja informacij na voljo zaradi učinkovitega boja proti goljufijam.
The processing and the storage of information collected and exchanged under this Regulation is limited to the objectives of fight against VAT fraud.
Obdelava in hramba informacij, ki se zbirajo in izmenjujejo v okviru te uredbe, sta omejeni na cilje boja proti goljufijam na področju DDV.
Information collected and exchanged under this Regulation does not concern sensitive data.
Informacije, ki se zbirajo in izmenjujejo v okviru te uredbe, ne zadevajo občutljivih podatkov.
It may not be further processed in a way that is incompatible with such purposes, including prohibition to process it for commercial purposes.
Informacije se ne smejo nadalje obdelovati na način, ki ni združljiv s temi nameni, kar vključuje tudi prepoved obdelave informacij v komercialne namene.
As regards the safeguards to prevent abuse or unlawful access or transfer, Regulation (EU) No 904/2010 already provides detailed conditions concerning the access of the competent national authorities to the data and their subsequent use in order to achieve the general aim of that Regulation.
Kar zadeva zaščitne ukrepe za preprečevanje zlorab ali nezakonitega dostopa ali prenosa, so v Uredbi (EU) št. 904/2010 že določeni podrobni pogoji glede dostopa pristojnih nacionalnih organov do podatkov in nadaljnje uporabe podatkov, da se uresniči splošni cilj navedene uredbe.
The data retention period should be limited to what is necessary for the purpose of achieving the objectives pursued.
Obdobje hrambe podatkov bi moralo biti omejeno na to, kar je nujno potrebno za namen uresničevanja zastavljenih ciljev.
As Council Regulation (EU) 2017/2454 has also amended Article 17 of Regulation (EU) No 904/2010, with application from 1 January 2021, it is necessary to amend Regulation(EU) 2017/2454 in order to update the relevant cross-references to that Article.
Z Uredbo Sveta (EU) 2017/2454 je bil spremenjen tudi člen 17 Uredbe (EU) št. 904/2010, ki se začne uporabljati 1. januarja 2021, zato je treba spremeniti Uredbo (EU) 2017/2454, da se posodobi sklicevanje na navedeni člen.
As Regulation (EU) 2017/2454 has also amended Annex I to Regulation (EU) No 904/2010, with application from 1 January 2021, it is necessary to amend Regulation (EU) 2017/2454 as Annex I is no longer necessary and therefore should be deleted.
Uredba Sveta (EU) 2017/2454 spreminja tudi Prilogo I k Uredbi (EU) št. 904/2010 z začetkom uporabe 1. januarja 2021, zato je treba spremeniti Uredbo (EU) 2017/2454, saj Priloga I ni več potrebna in bi jo bilo torej treba črtati.
As the implementation of the provisions on the automated access to the information collated by the customs authorities and to vehicle registration data will require new technological developments, it is necessary to defer their application to allow the Member States and the Commission to carry out those developments.
Ker bo za izvajanje določb o avtomatičnem dostopu do informacij, ki jih pregledujejo carinski organi, in do podatkov iz registrov vozil potreben nov tehnološki razvoj, je treba njihovo uporabo odložiti, da bodo lahko države članice in Komisija dosegle ta razvoj.
Since the objectives of this Regulation, namely improving the cooperation instruments between Member States and combating cross-border fraud in the field of VAT, cannot be sufficiently achieved by the Member States but can rather be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker ciljev te uredbe, in sicer izboljšanje instrumentov sodelovanja med državami članicami in boj proti čezmejnim goljufijam na področju DDV, države članice ne morejo zadovoljivo doseči, temveč se lažje dosežejo na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
The European Data Protection Supervisor was consulted in accordance with Article 28(2) of Regulation (EC) No 45/2001 and delivered its formal comments on 21 March 2018.
V skladu s členom 28(2) Uredbe (ES) št. 45/2001 je bilo opravljeno posvetovanje z Evropskim nadzornikom za varstvo podatkov, ki je 21. marca 2018 dal uradne pripombe.
Regulation (EU) No 904/2010 and Regulation (EU) 2017/2454 should therefore be amended accordingly,
Uredbo (EU) št. 904/2010 in Uredbo (EU) 2017/2454 bi bilo zato treba ustrezno spremeniti –
Amendments to Regulation (EU) No 904/2010
Spremembe Uredbe (EU) št. 904/2010
Regulation (EU) No 904/2010 is amended as follows:
Uredba (EU) št. 904/2010 se spremeni:
Article 7 is amended as follows:
člen 7 se spremeni:
The request referred to in paragraph 1 may contain a reasoned request for a specific administrative enquiry.
Zahteva iz odstavka 1 lahko vsebuje obrazložen zahtevek za točno določeno uradno preiskavo.
The requested authority shall undertake the administrative enquiry in consultation of the requesting authority where necessary.
Zaprošeni organ opravi uradno preiskavo in se pri tem po potrebi posvetuje z organom prosilcem.
If the requested authority takes the view that no administrative enquiry is necessary, it shall immediately inform the requesting authority of the reasons thereof.
Če zaprošeni organ zavzame stališče, da uradna preiskava ni potrebna, takoj obvesti organa prosilca o razlogih za tako stališče.
Notwithstanding the first subparagraph, an enquiry into the amounts declared or those that should have been declared by a taxable person established in the Member State of the requested authority, in connection with supplies of goods or services which are made by this taxable person and which are taxable in the Member State of the requesting authority, may be refused solely on any of the following grounds:
Ne glede na prvi pododstavek se lahko preiskava zneskov, ki jih za blago, ki ga je dobavil, ali storitve, ki jih je opravil, izkaže ali bi jih moral izkazati davčni zavezanec s sedežem v državi članici zaprošenega organa ter so obdavčljivi v državi članici organa prosilca, zavrne le:
on the grounds provided for in Article 54(1), assessed by the requested authority in conformity with a statement of best practices concerning the interaction of this paragraph and Article 54(1), to be adopted in accordance with the procedure provided for in Article 58(2);
na podlagi razlogov iz člena 54(1), ki jih oceni zaprošeni organ v skladu z izjavo o najboljših praksah v zvezi z medsebojnim vplivom tega odstavka in člena 54(1), ki se sprejme v skladu s postopkom iz člena 58(2);
on the grounds provided for in Article 54(2), (3) and (4);
na podlagi razlogov iz člena 54(2), (3) in (4);
Where the requested authority refuses an administrative enquiry referred to in the second subparagraph on the grounds set out in point (a) or (b), it shall nevertheless provide to the requesting authority the dates and values of any relevant supplies made by the taxable person in the Member State of the requesting authority over the previous two years.’;
Kadar zaprošeni organ zavrne uradno preiskavo iz drugega pododstavka iz razlogov, navedenih v točki (a) ali (b), organu prosilcu kljub temu predloži datume in zneske vseh zadevnih dobav, ki jih je davčni zavezanec opravil v zadnjih dveh letih v državi članici organa prosilca.“;
Where the competent authorities of at least two Member States consider that an administrative enquiry into the amounts referred to in the second subparagraph of paragraph 4 of this Article is required and submit a common reasoned request containing indications or evidence of risks of VAT evasion or fraud, the requested authority shall not refuse to undertake that enquiry except on the grounds provided for in point (b) of Article 54(1), Article 54(2), (3) or (4).
Kadar pristojni organi najmanj dveh držav članic menijo, da je potrebna uradna preiskava zneskov iz drugega pododstavka odstavka 4 tega člena, in vložijo skupni obrazloženi zahtevek, v katerem so navedeni sumi ali dokaz za tveganje utaje DDV ali goljufije na področju DDV, zaprošeni organ ne zavrne izvedbe preiskave, razen na podlagi razlogov iz točke (b) člena 54(1), člena 54 (2), (3) ali (4).
Where the requested Member State already possesses the information requested, it shall provide this information to the requesting Member States.
Kadar ima zaprošena država članica že zahtevane informacije, jih pošlje državam članicam prosilkam.
Where the requesting Member States are not satisfied with the information received, they shall inform the requested Member State to proceed further with the administrative enquiry.
Kadar države prosilke niso zadovoljne s prejetimi informacijami, zaprošeno državo članico obvestijo, naj nadaljuje uradno preiskavo.
If the requested Member State so requires, officials authorised by the requesting authorities shall take part in the administrative enquiry.
Na zahtevo zaprošene države članice v uradni preiskavi sodelujejo uradniki, ki jih pooblastijo organi prosilci.
Such administrative enquiry shall be carried out jointly and shall be conducted under the direction and according to the legislation of the requested Member State.
Taka uradna preiskava poteka skupno in se izvede pod vodstvom in v skladu z zakonodajo zaprošene države članice.
The officials of the requesting authorities shall have access to the same premises and documents as the officials of the requested authority and, in so far as it is permitted under the legislation of the requested Member State for its officials, be able to interview taxable persons.
Uradniki organa prosilca imajo dostop do istih prostorov in dokumentov kot uradniki zaprošenega organa in lahko opravljajo tudi razgovore z davčnimi zavezanci, če to dopušča zakonodaja zaprošene države članice za njene lastne uradnike.
The inspection powers of the officials of the requesting authorities shall be exercised for the sole purpose of carrying out the administrative enquiry.
Pooblastila uradnikov organov prosilcev v zvezi s pregledom se izvajajo samo za namen uradne preiskave.
Where the requested Member State has not required officials from the requesting Member States, the officials from any of the requesting Member States shall be able to be present during the administrative enquiry exercising the powers provided for in Article 28(2), in so far as conditions under the national law of the requested Member State are met.
Kadar zaprošena država članica ne zahteva uradnikov države članice prosilke, so uradniki katere koli od držav članic prosilk lahko prisotni pri uradni preiskavi in izvajajo pooblastila iz člena 28(2), v kolikor so izpolnjeni pogoji v skladu z nacionalnim pravom zaprošene države članice.
In any case, the officials from those requesting Member States shall be able to be present for consultation.
Uradniki teh držav članic prosilk so v vsakem primeru lahko prisotni pri posvetovanjih.
Where officials from the requesting Member States have to participate or have to be present, the administrative enquiry shall be carried out only when such participation or presence for the purposes of the administrative enquiry is ensured.’;
Kadar je predvideno sodelovanje ali prisotnost uradnikov držav članic prosilk, se uradna preiskava izvede le, ko je ta udeležba ali prisotnost za namene uradne preiskave zagotovljena.“;
in Article 13, paragraph 3 is replaced by the following:
v členu 13 se odstavek 3 nadomesti z naslednjim:
The information shall be forwarded by means of standard forms except in the cases referred to in Article 50 or in specific cases when the respective competent authorities deem other secure means more appropriate and agree to use them.
Informacije se pošljejo s standardnimi obrazci, razen v primerih iz člena 50 ali v posebnih primerih, kadar zadevni pristojni organi menijo, da so drugi varni načini bolj primerni, in privolijo v njihovo uporabo.
The Commission shall adopt by means of implementing acts the standard forms.
Komisija sprejme standardne obrazce z izvedbenimi akti.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’;
Ti izvedbeni akti se sprejmejo v skladu s postopkom pregleda iz člena 58(2).“;
Article 17 is amended as follows:
člen 17 se spremeni:
in paragraph 1, the following point is added:
v odstavku 1 se doda naslednja točka:
information which it collects pursuant to points (a) and (b) of Article 143(2) of Directive 2006/112/EC, as well as the country of origin, the country of destination, the commodity code, the currency, the total amount, the exchange rate, the item price and the net weight.’;
informacije, ki jih zbira v skladu s točkama (a) in (b) člena 143(2) Direktive 2006/112/ES, ter državo porekla, namembno državo, tarifno oznako, valuto, celotni znesek, menjalni tečaj, ceno postavke in neto maso.“;
The Commission shall adopt by means of implementing acts the technical details concerning the automated enquiry of the information referred to in points (а) to (f) of paragraph 1 of this Article.
Komisija z izvedbenimi akti sprejme tehnične podrobnosti o avtomatični preiskavi informacij iz točk (a) do (f) odstavka 1 tega člena.
The Commission shall determine by means of implementing acts the data elements of the information referred to in point (f) of paragraph 1 of this Article.
Komisija z izvedbenimi akti določi podatkovne elemente informacij iz točke (f) odstavka 1 tega člena.
Article 21 is amended as follows:
člen 21 se spremeni:
Every Member State shall grant its officials who check the requirements provided for in Article 143(2) of Directive 2006/112/EC access to the information referred to in points (a) to (c) of Article 17(1) of this Regulation for which automated access is granted by the other Member States.’;
Vsaka država članica odobri svojim uradnikom, ki preverjajo zahteve iz člena 143(2) Direktive 2006/112/ES, dostop do informacij iz točk (a) do (c) člena (17)(1) te uredbe, za katere druge države članice odobrijo avtomatični dostop.“;
in paragraph 2, point (e) is amended as follows:
v odstavku 2 se točka (e) spremeni:
points (i) and (ii) are replaced by the following:
točki (i) in (ii) se nadomestita z naslednjim:
access is in connection with an investigation into suspected fraud or is to detect fraud;
dostop je povezan s preiskavo domnevne goljufije oziroma je namenjen odkrivanju goljufij;
access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.’;
dostop poteka prek uradnika za zvezo Eurofisca iz člena 36(1), ki ima osebno uporabniško identifikacijo za elektronske sisteme, ki omogočajo dostop do teh informacij.“;
point (iii) is deleted;
točka (iii) se črta;
With respect to the information referred to in point (f) of Article 17(1), the following details shall be accessible:
Glede informacij iz točke (f) člena 17(1) so dostopne naslednje podrobnosti:
the VAT identification numbers issued by the Member State receiving the information;
identifikacijske številke za DDV, ki jih je izdala država članica prejemnica informacij;
the VAT identification numbers of the importer or of his tax representative who supplies the goods to persons holding a VAT identification number referred to in point (a) of this paragraph;
identifikacijske številke za DDV uvoznika ali njegovega davčnega zastopnika, ki dobavlja blago osebam, ki imajo identifikacijsko številko za DDV iz točke (a) tega odstavka;
the country of origin, the country of destination, the commodity code, the total amount and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) of this paragraph to each person holding a VAT identification number referred to in point (a) of this paragraph;
država porekla, namembna država, tarifna oznaka, celotni znesek in neto masa uvoženega blaga, čemur sledi dobava blaga znotraj Skupnosti, ki jo opravi vsaka oseba iz točke (b) tega odstavka vsaki osebi, ki ima identifikacijsko številko za DDV iz točke (a) tega odstavka;
the country of origin, the country of destination, the commodity code, the currency, the total amount, exchange rate, the item price and the net weight of the imported goods followed by an intra-Community supply of goods from each person referred to in point (b) of this paragraph to each person holding a VAT identification number issued by another Member State under the following conditions:
država porekla, namembna država, tarifna oznaka, valuta, celotni znesek, menjalni tečaj, cena postavke in neto masa uvoženega blaga, čemur sledi dobava blaga znotraj Skupnosti, ki jo opravi vsaka oseba iz točke (b) tega odstavka vsaki osebi, ki ima identifikacijsko številko za DDV, ki je izdana v drugi državi članici, pod naslednjimi pogoji:
access is through a Eurofisc liaison official, as referred to in Article 36(1), who holds a personal user identification for the electronic systems allowing access to this information.
dostop poteka prek uradnika za zvezo Eurofisca iz člena 36(1), ki ima osebno uporabniško identifikacijo za elektronske sisteme, ki omogočajo dostop do teh informacij.
The values referred to in points (c) and (d) of the first subparagraph shall be expressed in the currency of the Member State providing the information and shall relate to each goods item of the customs declaration submitted.’;
Vrednosti iz točk (c) in (d) prvega pododstavka so izražene v valuti države članice, ki posreduje informacije, in se nanašajo na vsako postavko za blago v carinski deklaraciji.“;
The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in point (e) of paragraph 2 of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information.
Komisija z izvedbenimi akti določi praktične postopke glede pogojev, opredeljenih v točki (e) odstavka 2 tega člena, s čimer državi članici, ki posreduje informacije, omogoči identifikacijo uradnika za zvezo Eurofisca, ki ima dostop do informacij.
The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in point (e) of paragraph 2, and in point (d) of paragraph 2a, of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information.
Komisija z izvedbenimi akti določi praktične postopke glede pogojev, opredeljenih v točki (e) odstavka 2 in v točki (d) odstavka 2a tega člena, s čimer državi članici, ki posreduje informacije, omogoči identifikacijo uradnika za zvezo Eurofisca, ki ima dostop do informacij.
the following Article is inserted:
vstavi se naslednji člen:
‘Article 21a
„Člen 21a
Every Member State shall grant the competent authority of any other Member State automated access to the following information in relation to national vehicle registrations:
Vsaka država članica odobri pristojnemu organu katere koli druge države članice avtomatičen dostop do naslednjih informacij v zvezi z nacionalnimi registracijami vozil:
identification data relating to vehicles;
identifikacijskih podatkov o vozilih;
identification data relating to the owners and the holders of the vehicle in whose name the vehicle is registered, as defined in the law of the Member State of registration.
identifikacijskih podatkov o lastnikih in imetnikih vozila, v imenu katerih je vozilo registrirano, kot je opredeljeno v zakonu države članice registracije.
Access to the information referred to in paragraph 1 shall be granted under the following conditions:
Dostop do informacij iz odstavka 1 se odobri pod naslednjimi pogoji:
access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;
dostop je povezan s preiskavo domnevne goljufije na področju DDV oziroma je namenjen odkrivanju goljufij na področju DDV;
The Commission shall determine by means of implementing acts the data elements and the technical details concerning the automated enquiry of the information referred to in paragraph 1 of this Article and the practical arrangements as regards the conditions provided for in paragraph 2 of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information.
Komisija z izvedbenimi akti določi podatkovne elemente in tehnične podrobnosti v zvezi z avtomatično preiskavo informacij iz odstavka 1 tega člena ter praktično ureditev glede pogojev, opredeljenih v odstavku 2 tega člena, s čimer državi članici, ki posreduje informacije, omogoči identifikacijo uradnika za zvezo Eurofisca, ki ima dostop do informacij.
Article 24 is replaced by the following:
člen 24 se nadomesti z naslednjim:
‘Article 24
„Člen 24
Where, for the purposes of Articles 17 to 21a, the competent authorities of the Member States exchange information by electronic means, they shall take all measures necessary to ensure compliance with Article 55.
Kadar pristojni organi držav članic za namene členov 17 do 21a informacije izmenjujejo z elektronskimi sredstvi, sprejmejo vse potrebne ukrepe, s katerimi zagotovijo izpolnjevanje obveznosti iz člena 55.
Member States shall be responsible for all necessary developments to their systems to permit the exchange of that information using the CCN/CSI network or any other similar secure network used to exchange the information referred to in Article 21a by electronic means.’;
Države članice so odgovorne za razvoj svojih sistemov, ki je nujen za izmenjavo teh informacij z uporabo omrežja CCN/CSI ali drugega podobnega varnega omrežja, ki se uporablja za izmenjavo informacij iz člena 21a z elektronskimi sredstvi.“;
the title of Chapter VII is replaced by the following:
naslov poglavja VII se nadomesti z naslednjim:
‘PRESENCE IN ADMINISTRATIVE OFFICES AND DURING ADMINISTRATIVE ENQUIRIES AND ADMINISTRATIVE ENQUIRIES CARRIED OUT JOINTLY’;
„PRISOTNOST V UPRAVNIH URADIH TER MED URADNIMI PREISKAVAMI IN SKUPNIMI URADNIMI PREISKAVAMI“;
Article 28 is amended as follows:
člen 28 se spremeni:
By agreement between the requesting authorities and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authorities may, with a view to collecting and exchanging the information referred to in Article 1, take part in the administrative enquiries carried out in the territory of the requested Member State.
Po dogovoru med organi prosilci in zaprošenim organom ter v skladu z ureditvijo, ki jo določi slednji, lahko uradniki, ki jih pooblastijo organi prosilci, za namene zbiranja in izmenjave informacij iz člena 1 sodelujejo v uradnih preiskavah, ki se izvajajo na ozemlju zaprošene države članice.