natgillin/translations-raw huggingface dataset:
Exchanges of information between Member States cover, as a rule, any information that may help effect a correct assessment of VAT, including any information relating to specific cases. 
Izmenjave informacij med državami članicami praviloma zajemajo vse informacije, ki jim lahko pomagajo, da se pravilno odmeri DDV, vključno z vsemi informacijami v zvezi s posebnimi primeri.
They take place both on request and without prior request. 
Izmenjave informacij se izvajajo na zahtevo ali brez predhodne zahteve.
The regulation is based on Article 93 EC which stipulates that the Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market. 
Uredba temelji na členu 93 ES, ki določa, da Svet na predlog Komisije ter po posvetovanju z Evropskim parlamentom in Ekonomsko-socialnim odborom soglasno sprejme določbe za uskladitev zakonodaje o prometnih davkih v obsegu, v kolikšnem je takšna uskladitev potrebna za vzpostavitev in delovanje notranjega trga.
Carousel fraud Ń see Missing trader Common system of Value Added Tax (VAT) Ń The principle of the common system of VAT entails the application of a general tax on consumption exactly proportional to the price of the goods and services pursuant to the rules laid down in the Council Directive 2006/112/EC of 28 November 2006 (2). 
Skupni sistem davka na dodano vrednost (DDV) – Načelo skupnega sistema DDV pomeni uporabo splošnega davka na potrošnjo blaga in storitev, ki je povsem sorazmeren s ceno blaga in storitev v skladu s predpisi, določenimi v Direktivi Sveta 2006/112/ES z dne 28. novembra 2006 (2).
For example, the standard VAT rate set by Member States must be at least 15 % and the reduced rate at least 5 %. 
Splošna stopnja DDV, ki jo določijo države članice, mora na primer znašati vsaj 15 %, nižja stopnja pa vsaj 5 %.
At each stage of the commercial chain, the seller charges VAT on sales but owes the administration this amount of tax minus the VAT paid on purchases made in the course of business. 
Prodajalec na vsaki stopnji trgovske verige obračuna DDV od prodaje, upravi pa dolguje ta znesek davka, zmanjšan za DDV, plačan za nakupe, opravljene pri poslovanju.
This process continues until the final consumer, who bears VAT on the whole value of what is purchased. 
Ta proces se nadaljuje do končnega potrošnika, ki nosi DDV od celotne vrednosti nakupa.
The VAT collected from the consumer is paid to the revenue authorities by the seller of the goods. 
DDV, ki ga ob nakupu plača potrošnik, davčnim organom plača prodajalec.
If a trader makes intra-Community supplies of goods, he has the right to obtain refund of the input VAT on dispatch to a trader in another Member State. 
Če trgovec opravi dobave blaga znotraj Skupnosti, ima pravico do uveljavljanja vračila vstopnega DDV pri pošiljanju trgovcu v drugi državi članici.
The VAT due on the transaction is then payable by the trader in the Member State of destination at the rate in force in this Member State. 
DDV, ki ga je treba plačati pri transakciji, nato plača trgovec iz namembne države članice, po stopnji, ki velja v tej državi članici.
Fiscalis Ń A multiannual Community action programme to improve the operation of the taxation systems in the internal market through communication and information-exchange systems, multilateral controls, staff exchanges, seminars and other training activities. 
Fiscalis – Večletni akcijski program Skupnosti za izboljšanje delovanja davčnih sistemov na notranjem trgu prek komunikacijskih sistemov in sistemov za izmenjavo informacij, večstranskih kontrol, izmenjav uslužbencev, seminarjev in drugih izobraževalnih dejavnosti.
The Fiscalis Decision (3) does not only cover value added tax, but also excise duties on alcohol and tobacco products and mineral oils, taxes on income and capital and taxes on insurance premiums. 
Odločba o programu Fiscalis (3) ne zajema le davka na dodano vrednost, ampak tudi trošarine na alkohol, tobačne izdelke in mineralna olja, davke na dohodek in premoženje ter na zavarovalne premije.
The financial framework for the programme for the period from 2003 to 2007 was set at 67,3 million euro. 
Finančni okvir za program v obdobju 2003–2007 je bil določen v znesku 67,3 milijona EUR.
Recapitulative statement Ń A statement to be submitted by every taxable person identified for VAT purposes who makes intra-Community supplies. 
Rekapitulacijsko poročilo – Poročilo, ki ga mora predložiti vsak davčni zavezanec, identificiran za namene DDV, ki izvaja dobave znotraj Skupnosti.
The recapitulative statement shall be drawn up for each calendar quarter and record the total value of goods supplied to each acquirer in other Member States, listed by VAT identification number. 
Rekapitulacijsko poročilo se sestavi za vsako koledarsko četrtletje, v njem pa mora biti navedena skupna vrednost blaga, dobavljenega vsem pridobiteljem v drugih državah članicah, navedenim po identifikacijski številki za DDV.
Missing trader Ń A missing trader is a trader registered for VAT purposes who, potentially with a fraudulent intent, acquires or purports to acquire goods or services without paying VAT and supplies these goods or services with VAT, but does not remit the VAT collected to the national tax authority. 
Neplačujočigospodarskisubjekt – Neplačujočigospodarskisubjektjetrgovec,registriranzanameneDDV,kizmo-rebitnim goljufivim namenom pridobi ali namerava pridobiti blago ali storitve ne da bi plačal DDV, ter to blago in storitve dobavi z DDV, vendar pobranega DDV ne plača nacionalnemu davčnemu organu.
The customers of the missing trader can be either bona fide traders or be also involved in the fraud. 
Stranke neplačujočega gospodarskega subjekta so lahko dobroverni trgovci, lahko pa so tudi same vpletene v goljufijo.
The customers may claim refund of the VAT they paid to the missing trader from the tax authority. 
Stranke lahko od davčnega organa zahtevajo povračilo DDV, ki so ga plačale neplačujočemu gospodarskemu subjektu.
If the same goods repeatedly circulate between Member States, it is called a carousel fraud. 
Če je isto blago vedno znova v obtoku med državami članicami, se to imenuje goljufija v obliki vrtiljaka oziroma vrtiljačna goljufija.
Such fraud schemes can be very sophisticated involving missing traders in several Member States and causing damage to the financial interests of all Member States concerned. 
Takšne vrste goljufij so lahko zelo dodelane in vključujejo neplačujoče gospodarske subjekte v več državah članicah ter škodijo finančnim interesom vseh zadevnih držav članic.
Taxable person Ń Any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity. 
Davčnizavezanec – Vsakaoseba,kikjerkolineodvisnoopravljakaterokoligospodarskodejavnost,negledenanamen ali rezultat te dejavnosti.
SCAC Ń The Standing Committee on Administrative Cooperation is a regulatory committee pursuant to Article 44 of Council Regulation (EC) No 1798/2003 assisting the Commission in matters as laid down in that regulation. 
SCAC – V skladu s členom 44 Uredbe Sveta (ES) št. 1798/2003 je Stalni odbor za upravno sodelovanje regulatorni odbor, ki Komisiji pomaga v zadevah, določenih v navedeni uredbi.
It is composed of the representatives of the Member States and chaired by the representative of the Commission. 
Sestavljajo ga predstavniki držav članic, predseduje pa mu predstavnik Komisije.
In adopting opinions, the Committee takes its decisions by the majority laid down in Article 205(2) EC (qualified majority). 
Pri sprejemanju mnenj Odbor odloča z večino, kot je določeno v členu 205(2) ES (kvalificirana večina).
The Committee usually meets twice a year. 
Običajno se sestane dvakrat letno.
VAT Ń see common system of valuea added tax (1) OJ L 264, 15.10.2003, p. 1. 
DDV – glej skupni sistem davka na dodano vrednost. (1) UL L 264, 15.10.2003, str. 1.
(2) OJ L 347, 11.12.2006, p. 
(2) UL L 347, 11.12.2006, str.
1. (3) Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community Programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003 to 2007) (OJ L 341, 17.12.2002, p. 
(3) Odločba št. 2235/2002/ES Evropskega parlamenta in Sveta z dne 3. decembra 2002 o sprejetju programa Skupnosti za boljše delovanje davčnih sistemov na notranjem trgu (Program Fiscalis 2003–2007) (UL L 341, 17.12.2002, str.
C 20/4 EN Official Journal of the European Union 25.1.2008 VAT own resources Ń In 2006, VAT-based own resources amounted to 17,2 billion euro and made up 15,8 % of Community revenue. 
C 20/4 SL Uradni list Evropske unije 25.1.2008 Lastna sredstva iz DDV – V letu 2006 so lastna sredstva iz DDV znašala 17,2 milijarde EUR in tako predstavljala 15,8 % prihodkov Skupnosti.
VAT own resources are computed on a harmonised VAT assessment base (i.e. on a VAT base corrected for all specific derogations or options used by Member States). 
Lastna sredstva iz DDV se izračunajo po usklajeni osnovi za odmero DDV (tj. na osnovi za DDV, popravljeni za vsa posebna odstopanja ali možnosti, ki jih uporabljajo države članice).
Therefore, the Member StatesŐ payments of VAT own resources to the EU budget are not affected by the different VAT rates or derogations in force. 
Zato na plačila lastnih sredstev iz DDV, ki jih države članice prispevajo v proračun EU, različne veljavne stopnje za DDV ali odstopanja ne vplivajo.
The starting point for the calculation of the own resources accruing from VAT is the total net VAT revenue collected by each Member State during a given year. 
Izhodišče za izračun lastnih sredstev iz naslova DDV so skupni neto prihodki iz DDV, ki jih vsaka država članica pobere v danem letu.
If less VAT is collected because of evasion or fraud, this would normally also lower VAT own resources paid to the Community budget, unless the assessment bases to be taken into account are capped at 50 % of GNI, as is the case for some Member States. 
Če je zaradi utaje ali goljufije pobranega manj DDV, to običajno zniža tudi lastna sredstva iz DDV, plačana v proračun Skupnosti, razen če so osnove za odmero, ki se upoštevajo, omejene na 50 % BND, kot velja za nekatere države članice.
VAT identification number Ń An individual number given to each taxable person intending to make supplies of goods or services, or to make acquisitions of goods for business purposes. 
Identifikacijska številka za DDV – Individualna številka, dodeljena vsakemu davčnemu zavezancu, ki namerava do-bavljati blago ali storitve ali nabavljati blago za poslovne namene.
Each number has a prefix of two letters by which the Member State of issue is identified. 
Vsaka številka ima predpono iz dveh črk, po katerih se prepozna zadevna država članica.
VIES Ń The VAT Information Exchange System (VIES) is an electronic network for transmitting information relating to the validity of VAT identification numbers of companies registered in the Member States. 
VIES – Sistem izmenjave informacij o DDV (VIES) je elektronsko omrežje za posredovanje informacij v zvezi z veljavnostjo identifikacijskih številk za DDV podjetij, registriranih v državah članicah.
Furthermore, information relating to (tax exempt) intra-Community supplies is also made available to Member StatesŐ administrations through VIES. 
Poleg tega daje VIES upravam držav članic na voljo tudi informacije v zvezi z dobavami (oproščenimi davkov) znotraj Skupnosti.
The information relating to VAT-registration data is captured by the national administrations and fed into national databases for remote consultation. 
Informacije v zvezi s podatki o registraciji za DDV zberejo nacionalne uprave in jih vnesejo v nacionalne zbirke podatkov za pregledovanje na daljavo.
The system was set up to compensate for the elimination of customs formalities and checks. 
Sistem je bil vzpostavljen kot nadomestilo za odpravo carinskih formalnosti in pregledov.
25.1.2008 EN Official Journal of the European Union SUMMARY I. Large scale value added tax evasion and fraud distort the functioning of the single market and affect the financial interests of the Member States and the financing of the Community budget. 
25.1.2008 SL Uradni list Evropske unije C 20/5 POVZETEK I. Obsežne utaje davka na dodano vrednost in goljufije izkrivljajo delovanje enotnega trga in vplivajo na finančne interese držav članic ter financiranje proračuna Skupnosti.
In 2004, new Community legislation came into force to speed up and strengthen cross-border cooperation between Member State authorities, mainly through clearer procedures, more comprehensive exchange of information and increased direct contacts between local tax offices. 
Leta 2004 je začela veljati nova zakonodaja Skupnosti, da se pospeši in okrepi čezmejno sodelovanje med organi držav članic, v glavnem z uvedbo jasnejših postopkov, izčrpnejše izmenjave informacij in pogostejših neposrednih stikov med lokalnimi davčnimi uradi.
The audit of the Court aimed to assess whether information exchanges between Member States take place in a timely and effective manner and are supported by sound procedures and adequate administrative structures. 
Sodišče je z revizijo želelo oceniti, ali so izmenjave informacij med državami članicami pravočasne in uspešne ter ali jih podpirajo veljavni postopki in ustrezne upravne strukture.
The audit showed that information exchanges between Member States can help Member States to assess taxation correctly and to prevent and detect fraud. 
Revizija je pokazala, da lahko izmenjave informacij med državami članicami le-tem pomagajo pri pravilni odmeri obdavčitve ter pri preprečevanju in odkrivanju goljufij.
C 20/5 V. (a) (b) (c) (d) (e) However, the Court found that: insufficient use is made of the new possibilities to enhance and speed up cooperation and not all Member States have set up adequate administrative structures and/or operational procedures for ensuring efficient cooperation; half of the information exchange upon request does not take place within the timescales required by the legislation and notifications of late replies or interim replies are rarely given; late replies occur in all Member States but their frequency varies considerably between Member States. 
V. (a) (b) (c) (d) (e) Vendar je Sodišče ugotovilo, da: se premalo uporabljajo nove možnosti za okrepitev in pospešitev sodelovanja ter da niso vse države članice vzpostavile ustreznih upravnih struktur in/ali operativnih postopkov za zagotavljanje učinkovitega sodelovanja; polovica izmenjav informacij na zahtevo ni izvedena v rokih, ki jih zahteva zakonodaja, obvestila o poznih odgovorih ali vmesni odgovori pa so redko podani; v vseh državah članicah prihaja do poznih odgovorov, vendar se njihova pogostost med državami članicami precej razlikuje.
There are sometimes significant differences between the number of requests which a Member State claims to have received and the number of requests other Member States claim to have sent it; the framework for exchanges of information without prior request is not well defined and the information which is provided spontaneously is not always systematically exploited; the late availability and lack of reliability of data in the current Value Added Information Exchange System (VIES) increase the risk of evasion and fraud not being detected. 
Včasih obstajajo pomembne razlike med številom zahtevkov, ki naj bi jih po svojih navedbah prejela država članica, in številom zahtevkov, za katere druga država članica trdi, da ji jih je poslala; okvir za izmenjave informacij brez predhodne zahteve ni dobro opredeljen, spontano zagotovljene informacije pa niso vedno sistematično izkoriščene; pozna razpoložljivost in nezanesljivost podatkov v sedanjem Sistemu izmenjave informacij o DDV (VIES) povečuje tveganje, da primeri utaj in goljufij ne bodo odkriti.
VI. and better monitoring to ensure that Member States provide efficient assistance to each other. 
VI. davčnimi uradi in boljšem spremljanju, da se zagotovi učinkovito nudenje pomoči med državami članicami.
There is a need for more intensive and rapid cooperation, more direct contacts between local tax offices VII. 
Obstaja potreba po intenzivnejšem in hitrejšem sodelovanju, neposrednejših stikih med lokalnimi VII.
The weaknesses of VIES should be urgently addressed, for example by radically shortening the timescale for collecting and capturing data and by granting broader direct access to data to enable multilateral consultations. 
Pomanjkljivosti sistema VIES je treba čim prej odpraviti, na primer s korenitim skrajšanjem rokov za zbiranje in vnos podatkov ter z dodelitvijo širšega neposrednega dostopa do podatkov, da se omogočijo večstranska posvetovanja.
C 20/6 EN Official Journal of the European Union 25.1.2008 INTRODUCTION Audit background 1. 
C 20/6 SL Uradni list Evropske unije 25.1.2008 UVOD Revizijsko ozadje 1.
Value added tax (VAT) evasion and fraud distort fair competition in the single market and reduce Member StatesŐ tax revenue. 
Utaja davka na dodano vrednost (DDV) in goljufije izkrivljajo pošteno konkurenco na enotnem trgu ter zmanjšujejo davčne prihodke držav članic.
As the Council has emphasised (1), such fraud must be tackled effectively and decisively in the interest of honest entrepreneurs and Member State budgets. 
Kot je poudaril Svet (1), se je treba proti takim goljufijam učinkovito in odločno boriti v interesu poštenih podjetnikov ter proračunov držav članic.
In order to complement national efforts in this regard, the Council agreed on 28 November 2006 on the urgent need to establish at Community level an anti-fraud strategy to combat tax fraud. 
Svet se je 28. novembra 2006 strinjal, da bi bilo treba na ravni Skupnosti čim prej vzpostaviti strategijo boja proti davčnim goljufijam, ki bi dopolnjevala nacionalna prizadevanja za boj proti temu pojavu.
VAT evasion and fraud also impact on the financing of the budget of the European Union, as they result in an increased need to call from Member States own resources based on gross national income (GNI). 
Utaja DDV in goljufije v zvezi s tem vplivajo tudi na financiranje proračuna Evropske unije, saj morajo zaradi njih države članice prispevati več lastnih sredstev iz naslova bruto nacionalnega dohodka (BND).
The GNI resource is intended to cover the balance of total expenditure not covered of other resources. 
Lastna sredstva iz BND so namenjena pokrivanju bilance skupnih odhodkov, ki jih druga sredstva ne pokrivajo.
It follows that losses caused by VAT fraud affect the overall balance of the own resources system as laid down by the Community legislator (2). 
Iz tega sledi, da izgube, ki jih povzročijo goljufije v zvezi z DDV, vplivajo na splošno ravnovesje sistema lastnih sredstev, kot ga je določil zakonodajalec Skupnosti (2).
As the criteria for calculating VAT and GNI resources differ, those losses might also affect the incidence of the financial burden on the Member States (3), thus undermining the principle of equity. 
Ker se merila za izračunavanje sredstev iz DDV in BND razlikujejo, lahko te izgube vplivajo tudi na stopnjo finančnega bremena držav članic (3), kar je v nasprotju z načelom enakosti.
Though investigations into the magnitude of VAT evasion and fraud have not been carried out in all Member States, several estimates have been published. 
Čeprav niso bile v vseh državah članicah izvedene raziskave o obsegu utaje DDV in goljufij v zvezi z njim, je bilo o tem objavljenih več ocen.
The International VAT Association (4) quotes estimates of VAT losses ranging from 60 billion to 100 billion euro per annum across the European Union. 
Organizacija (International VAT Association) (4) navaja, da se ocene izgub DDV v Evropski uniji gibljejo med 60 in 100 milijardami EUR letno.
In the United Kingdom alone, HM Revenue and Customs (HMRC) estimate that in the tax year 2005-2006 VAT revenue losses amounted to 18,2 billion euro (5). 
Davčni urad Njenega veličanstva (HMRC) ocenjuje, da so samo v Združenem kraljestvu v davčnem letu 2005–2006 izgube dohodka iz DDV znašale 18,2 milijarde EUR (5).
In Germany, the Ministry of Finance published (6) the results of a study which estimated, for 2005, VAT losses of 17 billion euro. 
V Nemčiji je ministrstvo za finance objavilo (6) rezultate študije, po oceni katere so izgube DDV za leto 2005 znašale 17 milijard EUR.
Most of the VAT evasion is linked to undeclared economic activities (shadow economy). 
Večina utaj DDV je povezana z neprijavljenimi gospodarskimi dejavnostmi („siva ekonomija“).
There is, however, also a significant part of VAT evasion that occurs as a side-effect of the VAT arrangements put in place when the single market was introduced (1) Conclusions of the Economic and Financial Affairs Council of 5 June 2007. 
Vendar pomemben delež utaje DDV nastane tudi kot stranski učinek ureditev za DDV, vzpostavljenih ob uvedbi enotnega trga leta 1993. Pri trgovini (1) Sklepi Sveta za ekonomske in finančne zadeve z dne 5. junija 2007.
(2) Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European CommunitiesŐ own resources (OJ L 253, 7.10.2000, p. 
(2) Sklep Sveta 2000/597/ES, Euratom z dne 29. septembra 2000 o sistemu virov lastnih sredstev Evropskih skupnosti (UL L 253, 7.10.2000, str.
(4) International VAT Association, Combating VAT fraud in the EU Ń the way forward, March 2007. 
(4) International VAT Association, Combating VAT fraud in the EU – the way forward, marec 2007.
(5) HM Revenue & Customs, Measuring Indirect Tax Losses Ń 2006, December 2006. 
(5) HM Revenue & Customs, Measuring Indirect Tax Losses – 2006, december 2006.
(6) Monatsbericht des BMF Ń January 2006, p. 
(6) Monatsbericht des BMF – januar 2006, str.
45. in 1993. For intra-Community trade, goods supplied are exempted from VAT. 
45. znotraj Skupnosti je dobavljeno blago oproščeno plačila DDV.
The VAT due is then payable in the Member State where the goods arrive. 
Dolgovani DDV se nato plača v državi članici, v katero prispe blago.
These arrangements can give rise to VAT evasion either in the supplier country or in the country of destination. 
Takšna ureditev lahko povzroči utajo DDV v državi dobaviteljici ali v namembni državi.
Three main types of evasion take place: (a) declaration of intra-Community deliveries whilst retaining goods for sale in the domestic market without VAT; (b) failure to pay VAT due on arrival in the Member State of destination; (c) missing trader fraud (7). 
Pojavljajo se tri poglavitne vrste utaje: (a) prijava dobav znotraj Skupnosti, medtem ko se blago zadrži za prodajo na domačem trgu brez DDV; (b) ob prihodu v namembno državo članico se dolgovani DDV ne plača; (c) goljufija neplačujočega gospodarskega subjekta (7).
Fraud schemes are often sophisticated extending over several Member States and involving numerous companies. 
Goljufije so pogosto dodelane in razširjene prek več držav članic, vanje pa so vpletena številna podjetja.
For example, Eurojust reported in March 2007 (8) a case of international VAT carousel fraud estimated at 2,1 billion euro and involving 18 Member States. 
Eurojust je marca 2007 (8) na primer poročal o primeru mednarodne vrtiljačne goljufije na področju DDV, katere vrednost je bila ocenjena na 2,1 milijarde EUR, zadevala pa je 18 držav članic.
In the UK alone, according to HMRC (5), losses of between 3 billion and 4,5 billion euro in the tax year 2005-2006 could be attributable to so-called Missing Trader Intra-Community VAT fraud. 
Po navedbah davčnega urada Njenega veličanstva (5) bi lahko samo v Združenem kraljestvu tako imenovani utaji z neplačujočim gospodarskim subjektom znotraj Skupnosti pripisali izgube v višini od 3 in 4,5 milijarde EUR v davčnem letu 2005–2006.
Whilst goods move freely across internal borders, the action of national tax authorities still remains largely constrained by those same borders. 
Medtem ko se blago prosto giblje prek notranjih meja, pa prav te meje nacionalne davčne organe še vedno v veliki meri ovirajo pri njihovem ukrepanju.