natgillin/translations-raw huggingface dataset:
Extra information is also often given as part of a reply to a request for information, when information is provided which was not explicitly requested but is considered to be useful, for example information about other traders involved in business with a specific company. 
Dodatne informacije se pogosto predložijo tudi kot del odgovora na zahtevek za informacije, ko se zagotovijo informacije, ki se jih ni izrecno zahtevalo, vendar se jih obravnava kot koristne, na primer informacije o drugih trgovcih, ki poslujejo s specifičnim podjetjem.
An audit by the Lithuanian National Audit Office (1) found that such additional information provided by other Member States in replies to requests for information was not forwarded to the appropriate authorities. 
Pri reviziji, ki jo je izvedel litovski nacionalni revizijski urad (1), je bilo ugotovljeno, da takšne dodatne informacije, ki so jih v odgovorih na zahtevke za informacije zagotovile druge države članice, niso bile posredovane ustreznim organom.
VAT Information Exchange System (VIES) 57. 
Sistem izmenjave informacij o DDV (VIES) 57.
VIES is a common computer network for a largely automated exchange of data between tax administrations. 
VIES je skupno računalniško omrežje za večinoma avtomatično izmenjavo podatkov med davčnimi upravami.
It also enables traders to obtain confirmation that their trading partners in other Member States are registered. 
Prav tako omogoča trgovcem, da dobijo potrdilo o registraciji njihovih trgovskih partnerjev v drugih državah članicah.
The VIES network provides information on the VAT registration numbers issued by the Member States, including date of issue, traderŐs name, traderŐs address and, where applicable, date of cessation of validity of a VAT number. 
VIES zagotavlja informacije o registracijskih številkah za DDV, ki jih izdajo države članice, skupaj z datumom izdaje, imenom trgovca, njegovim naslovom in, kjer je ustrezno, datumom prenehanja veljavnosti številke DDV.
It is possible to check the history of a given VAT number, i.e. all modifications made to its attributes. 
Možno je preveriti tudi zgodovino določene številke DDV, tj. vse spremembe njenih značilnosti.
Furthermore, Member States communicate through VIES details of all intra-community supplies by their traders to other Member States. 
Poleg tega države članice prek sistema VIES sporočajo drugim državam članicam podrobnosti o vseh dobavah njihovih trgovcev znotraj Skupnosti.
This is done on the basis of recapitulative statements which are to be drawn up for each calendar quarter by each intra-Community supplier and record the total value of goods supplied to each purchaser in other Member States. 
To se izvaja na podlagi rekapitulacijskih poročil, ki jih mora vsak dobavitelj znotraj Skupnosti sestaviti za vsako koledarsko četrtletje, v njih pa mora navesti skupno vrednost blaga, dobavljenega vsakemu kupcu v drugih državah članicah.
The tax administrations can cross-check this information on intra-Community supplies with declarations made by their national traders to identify breaches of VAT legislation. 
Da bi ugotovile kršitve zakonodaje o DDV, lahko davčne uprave te informacije o dobavah znotraj Skupnosti navzkrižno preverjajo z deklaracijami, ki jih izpolnijo njihovi nacionalni trgovci.
Timely provision of data 60. 
Pravočasno zagotavljanje podatkov 60.
Economic operators have to provide recapitulative statements of all their intra-Community supplies of goods to customers holding a VAT identification number. 
Gospodarski subjekti morajo zagotoviti rekapitulacijska poročila o vseh svojih dobavah blaga znotraj Skupnosti strankam, ki imajo identifikacijsko številko za DDV.
According to the regulation, this information is to be entered into VIES as soon as possible and, at the latest, within three months of the end of the calendar quarter to which they relate. 
Ta poročila pokrivajo koledarska četrtletja. V skladu z uredbo je treba te informacije čimprej vnesti v VIES, najpozneje pa v treh mesecih po koledarskem četrtletju, na katerega se nanašajo.
This means that even when traders submit their statements on time, information on intra-community supplies made in January may only be available in VIES in June, i.e. almost six months later. 
To pomeni, da se celo kadar trgovci svoja poročila predložijo pravočasno, lahko zgodi, da so informacije o dobavah znotraj Skupnosti, opravljenih januarja, v sistemu VIES na voljo šele junija, tj. skoraj šest mesecev pozneje.
(1) Public audit report on the cooperation in the field of exchange of information on Value added tax, 30 June 2006, No VA-8000-4-13, p. 
(1) Public audit report on the cooperation in the field of exchange of information on Value added tax, 30. junij 2006, št. VA-8000-4-13, str.
Effectiveness of VIES hampered by time taken for data collection and transmission 61. 
Uspešnost VIES ovira čas, potreben za zbiranje in posredovanje podatkov 61.
Several Member States already collect information on intra-Community supplies on a monthly basis, and the reduction of timescales for the transmission of information has been discussed repeatedly by the SCAC. 
Več držav članic že zbira informacije o dobavah znotraj Skupnosti vsak mesec, Stalni odbor za upravno sodelovanje pa je že večkrat razpravljal o skrajšanju rokov za posredovanje informacij.
However, an agreement amongst Member States on a general application of shorter transmission periods has not been reached. 
Vendar med državami članicami ni bil dosežen noben dogovor o splošni uporabi krajših rokov za posredovanje.
Access to and accuracy of data 62. 
Dostop do podatkov in njihova točnost 62.
Each Member State has only access in VIES to transactions involving its own traders. 
Vsaka država članica ima v sistemu VIES dostop samo do transakcij, v katerih sodelujejo njeni trgovci.
Because of this, whenever Member States, in order to identify possible fraud networks, need information about trade operations between other Member States, they have to send a request for information to the Member States concerned. 
Tako morajo države članice, da bi odkrile možna omrežja goljufij, vedno, kadar potrebujejo informacije o trgovskih dejavnostih med drugimi državami članicami, zadevnim državam članicam poslati zahtevek za informacije.
This takes time to be answered and commits human resources in both Member States. 
To pa zahteva čas in dodelitev kadrovskih virov v obeh skupinah držav članic.
Article 22 of the regulation requires Member States to ensure that their databases are kept up to date, and are complete and accurate. 
Člen 22 uredbe zahteva, da države članice zagotovijo, da so njihove zbirke podatkov sprotno posodobljene, popolne in točne.
As discussions in the SCAC show, there is currently no common approach amongst Member States with regard to the question of how to ensure quality and reliability of data in VIES. 
Kot kažejo razprave Stalnega odbora za upravno sodelovanje, med državami članicami trenutno ni skupnega pristopa glede vprašanja, kako zagotoviti kakovost in zanesljivost podatkov v sistemu VIES.
Although required by Article 22 of the regulation, no criteria have as yet been defined to determine which changes are not pertinent, essential or useful and therefore need not to be made. 
Čeprav to zahteva člen 22 uredbe, niso bila opredeljena še nobena merila za ugotavljanje, katere spremembe niso ustrezne, koristne ali bistvene in jih zato ni potrebno opraviti.
Work carried out by National Audit Offices also highlights the problem of reliability of data. 
Težave z zanesljivostjo podatkov je izpostavilo tudi delo, ki so ga opravili nacionalni revizijski uradi.
As an example, discrepancies in reporting were identified during an audit conducted in parallel by the Supreme Audit Offices of the Czech Republic and of the Slovak Republic (2). 
Razhajanja v poročanju so bila na primer ugotovljena pri reviziji, ki sta jo vzporedno izvedla vrhovna revizijska urada Češke in Slovaške (2).
Differences between the values of supplies of goods reported by taxable persons from other Member States and the values of acquisitions of goods reported by taxable persons from the Czech Republic or the Slovak Republic were caused, amongst other things, by differing methods of reporting of data on intra-Community supplies and acquisitions in the individual Member States. 
Razlike med vrednostmi dobav blaga, ki so jih sporočili iz drugih držav članic, in vrednostmi pridobitev, ki so jih sporočili davčni zavezanci iz Češke ali Slovaške, so med drugim nastale tudi zaradi različnih metod sporočanja podatkov o dobavah znotraj Skupnosti in pridobitvah v posameznih državah članicah.
This involved, for example, the declaration of intra-Community supplies in the supplierŐs recapitulative statement for a different quarter than for intra-Community acquisitions in the acquirerŐs VAT return. 
To je na primer zajemalo prijavo dobav znotraj Skupnosti v rekapitulacijskem poročilu dobavitelja, ki se je nanašala na drugo četrtletje, kot pridobitve znotraj Skupnosti v obračunu DDV pridobitelja.
(2) See the ÔReport on the Results of Parallel Audit of Value Added Tax Administration in the Czech Republic and in the Slovak Republic in 2005Ő. 
(2) Glej „Report on the Results of Parallel Audit of Value Added Tax Administration in the Czech Republic and in the Slovak Republic in 2005“.
25.1.2008 EN Official Journal of the European Union C 20/15 65. 
25.1.2008 SL Uradni list Evropske unije C 20/15 65.
A report (1) by the Polish Supreme Chamber of Control drew attention to the fact that the availability of recapitulative statements on intra-Community acquisitions significantly improves the possibility for checks and facilitates the detection of attempted fraud. 
V poročilu (1), ki ga je pripravila poljska vrhovna kontrolna zbornica, je bilo opozorjeno na dejstvo, da razpoložljivost rekapitulacijskih poročil o pridobitvah znotraj Skupnosti pomembno izboljša možnost pregledov in olajša odkrivanje poskusov goljufije.
Although some Member States already collect such data from their traders, only the input in VIES of recapitulative statements on supplies is currently mandatory. 
Čeprav nekatere države članice pri svojih trgovcih take podatke že zbirajo, je trenutno obvezen samo vnos rekapitulacijskih poročil o dobavah v sistem VIES.
Verification of VAT numbers by traders 66. 
Preverjanje veljavnosti številk DDV s strani trgovcev 66.
Article 27(4) of the regulation provides that suppliers can obtain confirmation of the validity of the VAT identification number of any specified person. 
Člen 27(4) uredbe določa, da lahko dobavitelji pridobijo potrditev veljavnosti identifikacijske številke za DDV za katero koli določeno osebo.
All Member States have their own systems to validate VAT numbers. 
Vse države članice imajo svoje sisteme za potrjevanje številk DDV.
Depending on the Member States, the requests for confirmation can be made by telephone, by fax or electronically on a website. 
Zahteve za potrditev se lahko, odvisno od države članice, podajo telefonsko, po telefaksu ali elektronsko na spletni strani.
Since 2002, the Commission has made a tool available on its website known as ÔVIES VAT number validationŐ, which enables traders to perform an on-line check of the validity of a VAT number. 
Od leta 2002 je na spletni strani Komisije na voljo orodje „VIES – preverjanje veljavnosti številke DDV“, ki trgovcem omogoča, da po spletu preverijo veljavnost številke DDV.
Eleven Member States allow the display of a traderŐs name and address when checking the number, while a further three Member States display only the name of the trader. 
Enajst držav članic pri preverjanju številke omogoča prikaz trgovčevega imena in naslova, medtem ko tri nadaljnje države članice prikažejo samo trgovčevo ime.
The other thirteen confirm only the validity of a VAT number without providing any information on the trader. 
Preostalih trinajst samo potrdi veljavnost številke DDV brez navedbe kakršnih koli informacij o trgovcu.
The information provided is not fully reliable due to different interpretations of basic notions such as the start or end of an activity, and due to the fact that some Member States update their databases with retroactive effect. 
Navedene informacije niso popolnoma zanesljive zaradi različnih razlag osnovnih pojmov, kot sta začetek in konec dejavnosti, pa tudi zaradi dejstva, da nekatere države članice svoje zbirke podatkov posodabljajo za nazaj.
Where such updates with retroactive effect have taken place, it is difficult for a tax administration to verify whether a given VAT number was shown as being valid at the time when transactions under examination took place. 
Kjer so bile izvedene take posodobitve za nazaj, davčna uprava težko preveri, ali je bila v času, ko so bile izvršene preverjane transakcije, določena številka DDV prikazana kot veljavna.
Improvements in functionality of VIES (VIES II) 69. 
Izboljšave v delovanju VIES (VIES II) 69.
VIES has been in place since 1992. 
VIES je bil uveden leta 1992.
In 2004, it was decided that the system needed an upgrade to be ready for new needs and to incorporate technological improvements. 
Leta 2004 je bila sprejeta odločitev, da ga je treba nadgraditi, da bo pripravljen za nove potrebe in da se vgradijo tehnološke izboljšave.
This would result in VIES II, with the new features being gradually added to the existing VIES system. 
Posledica tega bi bil VIES II, pri čemer bi se v obstoječi sistem VIES postopoma dodajali novi elementi.
(1) Information on the Findings of Inspections on Collection by Tax Authorities of State Budget Income Proceeding from Value Added Tax in 2004-2005, Supreme Chamber of Control, June 2006. 
(1) Information on the Findings of Inspections on Collection by Tax Authorities of State Budget Income Proceeding from Value Added Tax in 2004–2005, vrhovna kontrolna zbornica, junij 2006.
The feasibility study for VIES II mentioned six areas of development: Ń improvement in the collection of VIES data, Ń improvement in the overall quality of VIES data, Ń inclusion of services in VIES (B2B) (2), Ń one-stop-shop mechanism (3), Ń exchange of forms, Ń enhancement of the current functionality. 
V študiji izvedljivosti za VIES II je bilo navedenih šest razvojnih področij: — izboljšanje zbiranja podatkov za VIES, — izboljšanje splošne kakovosti podatkov za VIES, — vključitev storitev v VIES (B2B) (2), — mehanizem „vse na enem mestu“ (3), — izmenjava obrazcev, — izboljšanje trenutne funkcionalnosti.
This feasibility study was announced during a SCAC meeting in March 2004, based on the scope and objectives proposed by the Commission. 
Stalni odbor za upravno sodelovanje je študijo izvedljivosti na podlagi obsega in ciljev, ki jih je predlagala Komisija, napovedal med zasedanjem marca 2004.
It assumed that the change in the place of taxation of services would probably be implemented from January 2007, and that the one-stop shop mechanism would begin in July 2006. 
Predvideval je, da se bo sprememba kraja obdavčitve storitev verjetno začela izvajati z januarjem 2007, začetek mehanizma „vse na enem mestu“ pa julija 2006.
Because of these assumptions, the priority was given to these two areas. 
Zaradi teh predpostavk sta imeli ti dve področji prednost.
Since both assumptions proved to be wrong, efforts were made which have so far not resulted in any relevant improvement to the collection and overall quality of VIES data. 
Ker sta se obe predpostavki izkazali za napačni, dosedanja prizadevanja niso prinesla nobenega pomembnega napredka pri zbiranju in splošni kakovosti podatkov za VIES.
Instruments for promoting a multilateral control approach Presence of tax officials in other Member States 71. 
Instrumenti za spodbujanje večstranskega pristopa pri kontroli Prisotnost davčnih uradnikov v drugih državah članicah 71.
Article 11 of the regulation provides a legal basis for designated officials to be present in other Member States, for example in order to have access to documentation held there or to attend enquiries that take place with traders. 
Člen 11 uredbe določa pravno podlago za prisotnost imenovanih uradnikov v drugih državah članicah, na primer zaradi dostopa do dokumentacije, ki se tam hrani, ali zaradi prisotnosti pri preiskavah, ki potekajo s trgovci.
Limited use has been made of these possibilities (see Table 4). 
Te možnosti so se uporabljale v omejenem obsegu (glej tabelo 4).
For 2006, only six Member States reported cases where their officials had been present in administrative offices in other Member States (15 cases in total). 
Za leto 2006 je samo šest držav članic poročalo o primerih, ko so bili uradniki prisotni v upravnih uradih v drugih državah članicah (skupno 15 primerov).
Only three Member States reported cases where their officials had participated in administrative enquiries in other Member States (3 cases in total). 
Samo tri države članice so poročale o primerih, ko so njihovi uradniki sodelovali v upravnih preiskavah v drugih državah članicah (skupno 3 primeri).
(2) B2B means business-to-business supply of services. 
(2) B2B pomeni zagotavljanje storitev med podjetji.
(3) A system whereby a trader could fulfil his value added tax (VAT) obligations for his activities across the European Union solely in the Member State in which he is established. 
(3) Sistem, po katerem bi lahko trgovec svoje obveznosti glede davka na dodano vrednost (DDV) za dejavnosti v celotni Evropski uniji izpolnil samo v državi članici, v kateri ima sedež.
C 20/16 EN Official Journal of the European Union 25.1.2008 Table 4 Use of other instruments Number of presences in administrative offices in other MS 2005 Belgium 830035 Czech Republic 0 0 0 0 0 0 Denmark n/c0n/c000 Germany 050173 2006 2005 2006 2005 2006 Number of participations in administrative enquiries in other MS Number of simultaneous controls organised Estonia Greece Spain France 101044 Ireland 111032 Italy n/cn/cn/cn/c00 Cyprus 000000 Latvia 000000 Lithuania 000000 Luxembourg n/c0n/c000 Hungary 000001 n/c0n/c001 n/c0n/c0n/c0 0 n/c 0 n/c 0 0 Malta The Netherlands Austria Poland Portugal Slovenia Slovak Republic Finland Sweden United Kingdom n/c0n/c0n/c0 1331101 010004 000000 000000 000000 000000 000110 120002 700002 Total 19 15 5 3 28 25 Source: Member State statistics pursuant to Regulation (EC) No 1925/2004. n/c Ń Figures not communicated by the Member States. 
C 20/16 SL Uradni list Evropske unije 25.1.2008 Tabela 4 Uporaba drugih instrumentov Število prisotnosti v upravnih uradih v drugih državah članicah 2005 Belgija 830035 Češka 000000 Danska n/s0n/s000 Nemčija 050173 2006 2005 2006 2005 2006 Število udeležencev v upravnih preiskavah v drugih državah članicah Število organiziranih sočasnih kontrol Estonija Grčija Španija Francija 101044 Irska 111032 Italija n/sn/sn/sn/s00 Ciper 000000 Latvija 000000 Litva 000000 Luksemburg n/s0n/s000 Madžarska 000001 n/s0n/s001 n/s0n/s0n/s0 0 n/s 0 n/s 0 0 Malta Nizozemska Avstrija Poljska Portugalska Slovenija Slovaška Finska Švedska Združeno kraljestvo n/s0n/s0n/s0 1331101 010004 000000 0 0 0 0 0 0 000000 000000 000110 120002 700002 Skupaj 19 15 5 3 28 25 75. kontrol, kot določa odločba o programu Fiscalis. Po tej odločbi so na voljo sredstva za potne stroške in dnevnice. Postopek za začetek in izvedbo takih kontrol, ki običajno zajemajo veliko potrebo po usklajevanju, je bil precej poenostavljen in razjasnjen (2).
Simultaneous and multilateral controls 73. 
Sočasne in večstranske kontrole 73.
Article 12 of the regulation allows for two or more Member States to conduct simultaneous controls, in their own territory, on the tax situation of one or more operators who are of common or complementary interest. 
Člen 12 uredbe omogoča, da dve ali več držav članic izvedejo sočasne davčne kontrole pri enem ali več gospodarskih subjektih na svojem ozemlju, ki so v skupnem ali dopolnilnem interesu.
The regulation provides that a Member State shall identify the taxable person whom it intends to propose for a simultaneous control. 
Uredba določa, da država članica identificira davčnega za-vezanca, ki ga namerava predlagati za sočasno kontrolo.
The other Member States concerned shall then decide whether they wish to take part in the simultaneous controls. 
Druge zadevne države članice se nato odločijo, ali želijo sodelovati v sočasnih kontrolah.
In 2006, a total of 25 (1) such simultaneous controls were reported. 
V letu 2006 je bilo poročano o skupno 25 (1) takih sočasnih kontrolah.
(1) This figure may include some double-counting, as some controls were jointly initiated. 75. 
(1) Ta številka lahko zajema določeno mero dvojnega štetja, saj so bile nekatere kontrole sprožene na skupno pobudo.
Simultaneous controls can take place in the form of multilateral controls as provided by the decision on the Fiscalis Programme. 
Sočasne kontrole se lahko izvajajo v obliki večstranskih
25.1.2008 EN Official Journal of the European Union C 20/17 77. 
25.1.2008 SL Uradni list Evropske unije C 20/17 77.
According to the Dutch authorities, such controls can lead to the imposition of significant amounts of additional VAT. 
Po navedbah nizozemskih organov lahko take kontrole privedejo do uvedbe precejšnjih zneskov dodatnega DDV.
In one of the three multilateral controls organised by the Netherlands and finalised in 2005, a further VAT amount of 35 million euro was established. 
Pri eni od treh večstranskih kontrol, ki jih je organizirala Nizozemska, in so bile dokončane v letu 2005, je bil odmerjen dodaten znesek DDV v vrednosti 35 milijonov EUR.
The tax administration in Luxembourg reported (1) a case where a multilateral control conducted over more than three years together with the UK authorities resulted in the successful dismantling of a network behind an 80 million euro fraud with mobile phones. 
Davčna uprava v Luksemburgu je poročala (1) o primeru, kjer je bila posledica večstranske kontrole, ki jo je več kot tri leta izvajala z organi Združenega kraljestva, uspešna onesposobitev mreže, odgovorne za 80 milijonov EUR vredno goljufijo z mobilnimi telefoni.
Promotion and evaluation of administrative cooperation by the Commission 78. 
Komisijina spodbujanje in ocena upravnega sodelovanja 78.
The regulation attributes to the Commission the role of supporting and promoting administrative cooperation between Member States and to evaluate it together with them. 
Uredba Komisiji določa vlogo podpiranja in spodbujanja upravnega sodelovanja med državami članicami ter skupaj z njimi ocenjevanje tega sodelovanja.
Furthermore, the Commission is required to pool the Member StatesŐ experience with the aim of improving cooperation. 
Poleg tega mora Komisija združevati izkušnje držav članic, da se izboljša sodelovanje.
In the SCAC, the Commission has made proposals for improving administrative cooperation. 
Komisija je v Stalnem odboru za upravno sodelovanje podala predloge za izboljšanje upravnega sodelovanja.
Examples are the initiative of the Commission to reduce the timeframes for the production of recapitulative statements of intra-Community supplies or the suggestion to provide more information about traders in VIES. 
Primeri tega so pobuda Komisije za skrajšanje rokov za pripravo rekapitulacijskih poročil o dobavah znotraj Skupnosti oziroma predlog za zagotovitev več informacij o trgovcih v sistemu VIES.
Most of these proposals were not followed. 
Večina teh predlogov ni bila upoštevana.
At the request of the SCAC, the Commission has designed a specific form (Trend form) to indicate developments in the operations of Missing Trader Fraud. 
Komisija je na zahtevo Stalnega odbora za upravno sodelovanje oblikovala poseben obrazec („Trend form“) za spremljanje dogodkov pri dejavnostih goljufij z neplačujočim gospodarskim subjektom.
However, so far no Member State has used the form to provide information. 
Vendar do zdaj še nobena država članica ni uporabila tega obrazca za zagotovitev informacij.
Likewise, the Commission has not been informed of all bilateral agreements between Member States on matters covered by the regulation. 
Komisija prav tako ni bila obveščena o vseh dvostranskih sporazumih med državami članicami o zadevah, ki jih zajema uredba.