natgillin/translations-raw huggingface dataset:
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,
By letter registered with the Commission on 27 September 2017, Italy requested authorisation for a special measure to derogate from Articles 218 and 232 of Directive 2006/112/EC and to introduce mandatory electronic invoicing for all taxable persons established in the territory of Italy, except for taxable persons benefiting from the exemption for small enterprises as referred to in Article 282 of that Directive and to channel the invoices through the system ‘Sistema di Interscambio’ (‘the SdI’) managed by the Italian Revenue Agency.
Z dopisom, ki ga je Komisija evidentirala 27. septembra 2017, je Italija zaprosila za dovoljenje za posebni ukrep, ki odstopa od členov 218 in 232 Direktive 2006/112/ES ter za vse davčne zavezance s sedežem v Italiji, razen za tiste, ki so upravičeni do oprostitve za mala podjetja v skladu s členom 282 navedene direktive, uvedla obvezno izdajanje elektronskih računov in usmerjanje računov s sistemom Sistema di interscambio (v nadaljnjem besedilu: SdI), ki ga upravlja italijanska davčna uprava davčne zavezance.
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States of the request made by Italy by letters dated 3 November 2017 and 6 November 2017.
V skladu s členom 395(2) Direktive 2006/112/ES je Komisija z dopisoma z dne 3. novembra 2017 in 6. novembra 2017 o zahtevi Italije obvestila druge države članice.
By letter dated 7 November 2017, the Commission notified Italy that it had all the information necessary to consider the request.
Komisija je z dopisom z dne 7. novembra 2017 obvestila Italijo, da ima vse informacije, potrebne za presojo zahteve.
Italy submits that the use of mandatory electronic invoicing whereby invoices are submitted by means of the SdI would allow the tax administration in Italy to acquire in real time the information contained in the invoices issued and received by traders.
Italija trdi, da obvezno izdajanje elektronskih računov, pri čemer so računi predloženi s sistemom SdI, omogoča davčni upravi v Italiji, da v realnem času pridobi informacije o računih, ki so jih izdali ali prejeli gospodarski subjekti.
Tax authorities would thus be able to carry out timely and automatic consistency checks between the amounts of VAT declared and paid.
Tako bi davčni organi lahko izvajali pravočasno in samodejno preverjanje doslednosti med prijavljenim in plačanim DDV.
Italy considers that the introduction of a generalised electronic invoicing obligation would help combat fraud and evasion, boost efforts at digitalisation and simplify tax collection.
Italija meni, da bi uvedba splošne obveze izdajanja elektronskih računov pomagala pri boju proti davčnim goljufijam in utajam, povečanju prizadevanj za digitalizacijo ter poenostavitvi obračunavanja davkov.
Italy submits that the groundwork has already been laid for the introduction of mandatory electronic invoicing on the basis of the optional use of the existing SdI system, ensuring a smooth transition to electronic invoicing and at the same time limit the impact of the special measure on taxable persons.
Italija trdi, da so bili temelji za uvedbo obveznega izdajanja elektronskih računov postavljeni že z neobvezno uporabo obstoječega sistema SdI, kar bi lahko zagotovilo nemoten prehod na izdajanje elektronskih računov in hkrati omejilo učinek posebnega ukrepa za davčne zavezance.
Given the broad scope and the novelty of the special measure, it is important to evaluate the impact of the special measure on combatting VAT fraud and evasion and on taxable persons.
Glede na širši obseg in novost posebnega ukrepa je pomembno oceniti učinek posebnega ukrepa na boj proti goljufijam in utajam ter za davčne zavezance.
Therefore, where Italy considers that the extension of the special measure is necessary, it should submit to the Commission, together with the request for extension, a report including the assessment of the special measure concerning its effectiveness in fighting VAT fraud and evasion and in simplifying tax collection.
V primeru, da Italija podaljšanje posebnega ukrepa opredeljuje kot potrebno, bi morala Komisiji, skupaj z zahtevo za podaljšanje, predložiti poročilo, ki vključuje oceno posebnega ukrepa glede njegove učinkovitosti v boju proti goljufijam na področju DDV in utajam ter pri poenostavitvi obračunavanja davkov.
This special measure should not affect the right of the customer to receive paper invoices in case of intra-Community transactions.
Ta posebni ukrep ne bi smel vplivati na pravico prejemnika, da račun prejme v papirnati obliki v primeru transakcije znotraj Skupnosti.
The special measure requested should be limited in time to allow an assessment of whether the special measure is appropriate and effective in light of its objectives.
Zahtevani posebni ukrep bi moralo biti časovno omejen, da se omogoči ocena primernosti in učinkovitosti posebnega ukrepa glede na njegove cilje.
The special measure is therefore proportionate to the objectives pursued since it is limited in time and restricted in application as it does not apply to taxable persons who benefit from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC.
Posebni ukrep je zato sorazmeren z želenimi cilji, saj je časovno omejen in omejen v uporabi ter se ne uporablja za davčne zavezance, ki so upravičeni do oprostitve za mala podjetja v skladu s členom 282 Direktive 2006/112/ES.
In addition, the special measure does not give rise to the risk that fraud would shift to other sectors or to other Member States.
Poleg tega posebni ukrep odstopanja ne povzroča tveganja, da bi se goljufija prenesla na druge sektorje ali druge države članice.
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 lastne vire Unije iz pobranega DDV –
By way of derogation from Article 218 of Directive 2006/112/EC, Italy is authorised only to accept invoices in the form of documents or messages in electronic format if they are issued by taxable persons established in the Italian territory other than those taxable persons who benefit from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC.
Z odstopanjem od člena 218 Direktive 2006/112/ES se Italiji dovoli, da kot račune sprejme samo dokumente ali sporočila v elektronski obliki, če jih izdajo davčni zavezanci s sedežem na italijanskem ozemlju, razen tistih, ki so upravičeni do oprostitve za mala podjetja iz člena 282 Direktive 2006/112/ES.
By way of derogation from Article 232 of Directive 2006/112/EC, Italy is authorised to provide that the use of electronic invoices issued by taxable persons established in the Italian territory shall not be subject to an acceptance by the recipient, except where those invoices are issued by taxable persons who benefit from the exemptions for small enterprises referred to in Article 282 of Directive 2006/112/EC.
Z odstopanjem od člena 232 Direktive 2006/112/ES se Italiji dovoli, da sdoloči, da prejemnikom računov, ki jih izdajo davčni zavezanci s sedežem na italijanskem ozemlju, ni treba privoliti v izdajanje elektronskih računov, razen v primeru, da račune izdajo davčni zavezanci, ki so upravičeni do oprostitve za mala podjetja v skladu s členom 282 Direktive 2006/112/ES.
Italy shall notify the national measures implementing the derogations referred to in Articles 1 and 2 to the Commission.
Italija Komisijo uradno obvesti o nacionalnih ukrepih, s katerimi izvaja odstopanja iz členov 1 in 2.
This Decision shall apply from 1 July 2018 until 31 December 2021.
Ta sklep se uporablja od 1. julija 2018 do 31. decembra 2021.
Where Italy considers that the extension of the derogations referred to in Articles 1 and 2 is necessary, Italy shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection.
V primeru, da Italija podaljšanje odstopanj iz členov 1 in 2 opredeljuje kot potrebno, Komisiji predloži zahtevo za podaljšanje, skupaj s poročilom, v katerem se oceni, kako učinkoviti so bili nacionalni ukrepi iz člena 3 v boju proti goljufijam na področju DDV in utajam ter pri poenostavitvi obračunavanja davkov.
That report shall also evaluate the impact of those measures on taxable persons and in particular whether those measures increase their administrative burdens and costs.
V poročilu se prav tako oceni učinek teh ukrepov za davčne zavezance, in zlasti, ali ti ukrepi povečujejo njihovo upravno breme in stroške.
Commission Implementing Decision (EU) 2018/594
Izvedbeni sklep Komisije (EU) 2018/594
of 13 April 2018
z dne 13. aprila 2018
on the identification of benzene-1,2,4-tricarboxylic acid 1,2 anhydride (trimellitic anhydride) (TMA) as a substance of very high concern according to Article 57(f) of Regulation (EC) No 1907/2006 of the European Parliament and of the Council
o identifikaciji 1,2 anhidrida benzen-1,2,4-trikarboksilne kisline (anhidrida trimelitne kisline) (TMA) kot snovi, ki vzbuja veliko zaskrbljenost v skladu s členom 57(f) Uredbe (ES) št. 1907/2006 Evropskega parlamenta in Sveta
(notified under document C(2018) 2112)
(notificirano pod dokumentarno številko C(2018) 2112)
Having regard to Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC, and in particular Article 59(9) thereof,
ob upoštevanju Uredbe (ES) št. 1907/2006 Evropskega parlamenta in Sveta z dne 18. decembra 2006 o registraciji, evalvaciji, avtorizaciji in omejevanju kemikalij (REACH) ter o ustanovitvi Evropske agencije za kemikalije in o spremembi Direktive 1999/45/ES ter o razveljavitvi Uredbe Sveta (EGS) št. 793/93 in Uredbe Komisije (ES) št. 1488/94 ter Direktive Sveta 76/769/EGS in direktiv Komisije 91/155/EGS, 93/67/EGS, 93/105/ES in 2000/21/ES ter zlasti člena 59(9) Uredbe,
In accordance with Article 59(3) of Regulation (EC) No 1907/2006, on 8 August 2016, the Netherlands submitted to the European Chemicals Agency (‘the Agency’), a dossier prepared in accordance with Annex XV to that Regulation (‘Annex XV dossier’) for the identification of benzene-1,2,4-tricarboxylic acid 1,2 anhydride (trimellitic anhydride) (TMA) (EC No 209-008-0, CAS No 552-30-7) as a substance of very high concern because it fulfils the criterion set out in Article 57(f) of Regulation (EC) No 1907/2006.
V skladu s členom 59(3) Uredbe (ES) št. 1907/2006 je Nizozemska 8. avgusta 2016 Evropski agenciji za kemikalije (v nadaljnjem besedilu: Agencija) predložila dokumentacijo, pripravljeno v skladu s Prilogo XV k navedeni uredbi (v nadaljnjem besedilu: dokumentacija iz Priloge XV), za identifikacijo 1,2 anhidrida benzen-1,2,4-trikarboksilne kisline (anhidrida trimelitne kisline) (TMA) (št.
According to the Annex XV dossier, there is scientific evidence of probable serious effects to human health due to the respiratory sensitising properties of TMA, which give rise to an equivalent level of concern to those of other substances listed in points (a) to (e) of Article 57 of Regulation (EC) No 1907/2006.
ES 209–008–0, št.
On 15 December 2016, the Member State Committee of the Agency (MSC) adopted its opinion on the Annex XV dossier.
CAS 552–30–7) kot snovi, ki vzbuja veliko zaskrbljenost, ker izpolnjuje merilo iz člena 57(f) Uredbe (ES) št. 1907/2006.
While a majority of the MSC members considered that TMA meets the conditions for identification as a substance of very high concern in accordance with Article 57(f) of Regulation (EC) No 1907/2006, the MSC did not reach a unanimous agreement.
V skladu z dokumentacijo iz Priloge XV obstajajo znanstveni dokazi o verjetnih resnih učinkih na zdravje ljudi zaradi lastnosti TMA, ki povzročajo preobčutljivost dihal, kar vzbuja enakovredno raven zaskrbljenosti kot pri ostalih snoveh iz točk od (a) do (e) člena 57 Uredbe (ES) št. 1907/2006.
Three members abstained.
Dne 15. decembra 2016 je Odbor držav članic Agencije (v nadaljnjem besedilu: Odbor) sprejel mnenje o dokumentaciji iz Priloge XV.
Three members were of the opinion that there is not sufficient scientific evidence of TMA's probable serious effects to human health which give rise to an equivalent level of concern to those of other substances listed in points (a) to (e) of Article 57 of Regulation (EC) No 1907/2006.
Čeprav je večina članov Odbora menila, da TMA izpolnjuje pogoje za identifikacijo kot snov, ki vzbuja veliko zaskrbljenost v skladu s členom 57(f) Uredbe (ES) št. 1907/2006, Odbor ni dosegel soglasne odločitve.
Those three members expressed doubts about the type, severity, irreversibility, delay of health effects of TMA, the social concerns linked to its effects and the impossibility to derive a safe level of exposure to TMA.
Trije člani so se glasovanja vzdržali.
On 17 January 2017, pursuant to Article 59(9) of Regulation (EC) No 1907/2006, the Agency referred the MSC opinion to the Commission for a decision on the identification of TMA on the basis of Article 57 (f) of that Regulation.
Trije člani so menili, da ni dovolj znanstvenih dokazov o verjetnih resnih učinkih TMA na zdravje ljudi, ki vzbujajo enakovredno raven zaskrbljenosti kot pri ostalih snoveh iz točk od (a) do (e) člena 57 Uredbe (ES) št. 1907/2006.
The Commission notes, in line with the majority opinion of the MSC, that the data presented and discussed in the Annex XV dossier show that TMA causes serious and permanent impairment of lung functions, if the exposure is prolonged and no intervention takes place.
Navedeni trije člani so izrazili dvome glede vrste, resnosti, nepovratnosti, zamika zdravstvenih učinkov TMA, družbenih pomislekov, povezanih z njegovimi učinki, in dejstva, da je nemogoče ugotoviti varno raven izpostavljenosti TMA.
The cases of adverse effects reported vary from occupational rhinoconjunctivitis and asthma to severe diseases, such as pulmonary disease-anaemia syndrome, allergic laryngitis and allergic alveolitis.
Agencija je 17. januarja 2017 v skladu s členom 59(9) Uredbe (ES) št. 1907/2006 Komisiji predložila mnenje Odbora za sprejetje sklepa o identifikaciji TMA na podlagi člena 57(f) navedene uredbe.
Some of the effects have been so severe that subjects were forced to leave their jobs.
Komisija v skladu z večinskim mnenjem Odbora ugotavlja, da podatki, predstavljeni in obravnavani v dokumentaciji iz Priloge XV, kažejo, da TMA povzroča hude in trajne okvare pljučne funkcije, če je izpostavljenost daljša in ne pride do intervencije.
The most severe effects can require long medical treatment.
Primeri škodljivih učinkov, o katerih se je poročalo, segajo od poklicnega vnetja nosne in očesne sluznice in očesne veznice ter astme do hudih bolezni, kot so sindrom slabokrvnosti pri kronični obstruktivni pljučni bolezni, alergijski laringitis in alergijski alveolitis.
The Commission notes that, while certain effects of TMA are reversible upon cessation of exposure, the first stage of sensitisation (induction) is irreversible.
Nekateri učinki so bili tako hudi, da so bile osebe prisiljene zapustiti svoje delovno mesto.
In addition, from the available data on humans, it is not possible to derive a concentration level of TMA below which sensitisation does not happen.
Najhujši učinki lahko zahtevajo dolgotrajno zdravljenje.
Furthermore, it seems that severe effects have some latency time.
Komisija ugotavlja, da je prva faza razvoja preobčutljivosti (indukcija) nepovratna, čeprav nekateri učinki TMA izginejo po prekinitvi izpostavljenosti.
The possibility of irreversible effects occurring before a health problem is identified has been recognised in the identification of other substances of very high concern in accordance with Article 57(f) of Regulation (EC) No 1907/2006 because of their respiratory sensitising properties, and confirmed by European case-law.
Poleg tega iz razpoložljivih podatkov o ljudeh ni mogoče izpeljati koncentracije TMA, pod katero ne pride do razvoja preobčutljivosti.
The Commission notes that workers that have been sensitised previously can only be relocated to tasks with zero exposure to TMA, to avoid the recurrence of the severe adverse effects, causing societal concerns and effects on quality of life of sensitised workers.
Nadalje se zdi, da se nekateri hudi učinki pojavljajo z določenim časovnim zamikom.
The Commission therefore considers, in line with the majority opinion of the MSC, that the level of concern posed by TMA is equivalent to that of substances referred to in points (a) to (e) of Article 57 of Regulation (EC) No 1907/2006 and, hence, that TMA should be identified as a substance of very high concern according to Article 57(f) of that Regulation due to its respiratory sensitising properties.
Možnost, da se nepovratni učinki pojavijo, preden se ugotovijo zdravstvene težave, je bila ugotovljena pri identifikaciji drugih snovi, ki zbujajo veliko zaskrbljenost v skladu s členom 57(f) Uredbe (ES) št. 1907/2006, zaradi njihovih lastnosti, ki povzročajo preobčutljivost dihal, in potrjena z evropsko sodno prakso.
The measures provided for in this Decision are in accordance with the opinion of the Committee established under Article 133 of Regulation (EC) No 1907/2006,
Komisija ugotavlja, da se delavci, pri katerih se je predhodno razvila preobčutljivost, lahko premestijo le na naloge z ničelno izpostavljenostjo TMA, da se prepreči ponovitev resnih škodljivih učinkov, ki povzročajo družbene pomisleke in vplivajo na kakovost življenja delavcev z razvito preobčutljivostjo.
HAS ADOPTED THIS DECISION:
Komisija zato meni, da je v skladu z večinskim mnenjem Odbora raven zaskrbljenosti glede TMA enaka kot pri snoveh iz točk od (a) do (e) člena 57 Uredbe (ES) št. 1907/2006 in bi bilo zato treba TMA identificirati kot snov, ki zaradi svojih lastnosti, ki povzročajo preobčutljivost dihal, vzbuja veliko zaskrbljenost v skladu s členom 57(f) navedene uredbe.
Benzene-1,2,4-tricarboxylic acid 1,2 anhydride (trimellitic anhydride) (TMA) (EC No 209-008-0, CAS No 552-30-7) is identified as a substance of very high concern according to Article 57(f) of Regulation (EC) No 1907/2006 due to its respiratory sensitising properties.
SPREJELA NASLEDNJI SKLEP:
The substance specified in paragraph 1 shall be included in the candidate list referred to in Article 59(1) of Regulation (EC) No 1907/2006 with the following indication under ‘Reason for inclusion’: ‘Respiratory sensitising properties (Article 57(f)) – human health’.
Člen 1
Article 2
1,2 anhidrid benzen-1,2,4-trikarboksilne kisline (anhidrid trimelitne kisline) (TMA) (št.
This Decision is addressed to the European Chemicals Agency.
ES 209–008–0, št.
Done at Brussels, 13 April 2018.
CAS 552–30–7) se identificira kot snov, ki vzbuja veliko zaskrbljenost v skladu s členom 57(f) Uredbe (ES) št. 1907/2006 zaradi lastnosti, ki povzročajo preobčutljivost dihal.
For the Commission
Snov iz odstavka 1 se vključi na seznam kandidatnih snovi iz člena 59(1) Uredbe (ES) št. 1907/2006 z naslednjo navedbo v rubriki „Razlog za vključitev“: „Lastnosti, ki povzročajo preobčutljivost dihal (člen 57(f)) – zdravje ljudi“.
OJ L 396, 30.12.2006, p. 1.
Ta sklep je naslovljen na Evropsko agencijo za kemikalije.
Agreement of the Member States Committee on the identification of Diazene-1,2-dicarboxamide [C,C-azodi(formamide)] as a substance of very high concern https://echa.europa.eu/documents/10162/5b3971ca-7683-414b-b7df-085744c5b327;Agreement of the Member States Committee on the identification of Hexahydromethylphthalic anhydride, Hexahydro-4-methylphthalic anhydride, Hexahydro-1-methylphthalic anhydride, Hexahydro-3-methylphthalic anhydride as substances of very high concern https://echa.europa.eu/documents/10162/ab858db8-5467-429c-a94d-2e563f523d01;Agreement of the Member States Committee on the identification of cyclohexane-1,2-dicarboxylic anhydride, cis-cyclohexane-1,2-dicarboxylic anhydride, transcyclohexane-1,2-dicarboxylic anhydride as substances of very high concern https://echa.europa.eu/documents/10162/8a707077-bf1c-462d-bf25-dd58ffa14cf8.
V Bruslju, 13. aprila 2018
Judgment of the General Court of 30 April 2015, Polynt and Sitre v ECHA, T-134/13, ECLI:EU:T:2015:254, and Judgment of the General Court of 30 April 2015, Hitachi Chemical Europe and others v ECHA, T-135/13, ECLI:EU:T:2015:253.
Za Komisijo
http://echa.europa.eu/role-of-the-member-state-committee-in-the-authorisation-process/svhc-opinions-of-the-member-state-committee
Članica Komisije
Decision (EU) 2018/598 of the European Parliament and of the Council
Sklep (EU) 2018/598 Evropskega parlamenta in Sveta
of 18 April 2018
z dne 18. aprila 2018
Relations between the European Union (the ‘Union’) and Georgia continue to develop within the framework of the European Neighbourhood Policy (ENP) and the Eastern Partnership.
Odnosi med Evropsko unijo (v nadaljnjem besedilu: Unija) in Gruzijo se še naprej razvijajo v okviru evropske sosedske politike (ESP) in vzhodnega partnerstva.
Georgia joined the EU's Eastern Partnership in 2009, which was followed by the negotiation of an EU-Georgia association agreement.
Gruzija se je vzhodnemu partnerstvu EU pridružila leta 2009, sledila pa so pogajanja o pridružitvenem sporazumu med EU in Gruzijo.
That agreement (the ‘Association Agreement’), which includes the gradual introduction of a Deep and Comprehensive Free Trade Area (DCFTA), was signed in June 2014 and entered into force on 1 July 2016.
Ta sporazum (v nadaljnjem besedilu: pridružitveni sporazum), ki vključuje postopno uvedbo poglobljenega in celovitega območja proste trgovine, je bil podpisan junija 2014, veljati pa je začel 1. julija 2016.
Whilst regional and global growth picked up in 2017, it remains subject to downside risks.
Tudi plačilnobilančni položaj Gruzije ostaja ranljiv zaradi zelo velikega primanjkljaja na tekočem računu in velikega zunanjega dolga.
Georgia's fiscal deficit remains significant, and its public debt-to-GDP ratio is increasing.
Devizne rezerve Gruzije so v absolutnem smislu stabilne, vendar so zaradi povečanih potreb po rezervah padle pod stopnjo, ki naj bi bila po ocenah Mednarodnega denarnega sklada (MDS) zadostna.
Georgia's balance of payments position also remains vulnerable due to a very large current account deficit and high external debt.
Poleg tega se Gruzija še naprej prilagaja zahtevam poglobljenega in celovitega območja proste trgovine z Unijo.
Georgia's foreign exchange reserves have been stable in absolute terms but, in the face of rising reserve needs, they have fallen below the level estimated by the International Monetary Fund (IMF) as adequate.
V zvezi s tem so se gruzijski organi in MDS aprila 2017 dogovorili o triletni ureditvi v okviru instrumenta za povečanje financiranja (EFF) v višini 285,3 milijona USD za obdobje 2017–2020.
Georgia also continues to adapt to the requirements of the DCFTA with the Union.
Glede na preostale potrebe Gruzije po zunanjem financiranju so gruzijski organi junija 2017 zaprosili za dodatno makrofinančno pomoč Unije.
The arrangement was approved by the IMF Executive Board on 12 April 2017.
Poleg tega Gruzija prejema pomoč iz Sklada za spodbujanje naložb v sosedstvo, ki je za projekte v Gruziji v obdobju 2008–2017 prispeval približno 86 milijonov EUR.