natgillin/translations-raw huggingface dataset:
(8a) Da se zagotovi ustrezno uporabo davka na dodano vrednost na storitve, ki so predmet mehanizma obrnjene davčne obveznosti, je treba podatke, ki jih zbere izvajalčeva država članica, posredovati državi članici, v kateri ima prejemnik sedež.
(8a) To ensure the proper application of VAT on services that are subject to the reverse-charge mechanism, the data collected by the supplier's Member State should be communicated to the Member State in which the recipient is established.
Uredba Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost in razveljavitvi Uredbe (EGS) št. 218/92 mora zagotoviti tako posredovanje podatkov in jo je zato treba ustrezno spremeniti.
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 should provide for such communication and should be amended accordingly.
Sprejetje te direktive je tesno povezano s potrebnimi spremembami Uredbe 1798/2003 kot tudi z učinkovitim izvajanjem sistema izmenjave informacij o DDV (VIES), zato da se izmenjuje informacije tudi o storitvah.
The adoption of this Directive is closely linked to the necessary amendments of the Regulation 1798/2003, as well as to the effective implementation of that VAT information exchange system (VIES) in order to include services in the exchange of information.
Za spremembo kraja opravljanja storitev je treba v skladu s predlogom Komisije med trenutno obstoječe obveznosti poročanja za dobave blaga znotraj Skupnosti, vključiti tudi storitve, ki so predmet obrnjene davčne obveznosti.
According to the Commission proposal, the change of the place of supply rules of services needs the inclusion of reverse charge services within the reporting obligations currently existing for intra-Community supplies of goods.
Iz tega sledi obvezna vključitev storitev v področje izmenjave informacij med državami članicami prek sistema VIES, ki je trenutno omejen na dobavo blaga znotraj Skupnosti.
Follows from it the necessary extension to services of the scope of the exchange of information between Member States through the VIES, currently limited to intra-Community supplies of goods.
Zato je treba Uredbo Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju dodane vrednosti, ki predstavlja pravno podlago za izmenjavo informacij, spremeniti tako, da se izmenjujejo tudi informacije o storitvah.
Therefore the Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added, which constitutes the legal basis for the exchange of information, shall be amended in order to include services within the scope of the exchange of information.
Spremembe Uredbe Sveta št. 1798/2003 so tesno povezane z začetkom veljavnosti novih pravil, ki jih določa predlog direktive.
The amendments to the Council regulation 1798/2003 are closely linked with the entry into force of the new rules laid down in the Directive proposal.
Države članice ne bi mogle nadzorovati dostave storitev znotraj Skupnosti, če se Uredba ne spremeni.
Without the necessary amendments to the Regulation, Member States would be unable to control the intra-Community supplies of services.
Pomanjkanje informacij bi povečalo nevarnost goljufij.
The lack of information would increase the risk of frauds.
Ker sistem VIES trenutno dovoljuje le prenos podatkov, ki so povezani z dobavo blaga znotraj Skupnosti, ga je treba dopolniti, da se omogoči tudi izmenjavo podatkov, povezanih s storitvami.
Since the VIES currently allows the transmission of data related with intra-Community supplies of goods only, it should be implemented in order to permit the exchange of data related with services.
Učinkovita prilagoditev sistema VIES je predpogoj za zagotovitev dobrega delovanja novih pravil o kraju opravljanja storitev.
The effective adaptation of the VIES is a prerequisite to ensure the good functioning of the new rules on the place of supply of services.
Predlog spremembe, ki ga vlaga Zsolt László Becsey
Amendment by Zsolt László Becsey
Člen 6, odstavek 6 (Direktiva 77/388/EGS)
Article 6, paragraph 6 (Directive 77/388/EEC)
(1) Če ima ena sama pravna oseba več kot eno stalno poslovno enoto, se storitve, ki se opravljajo med poslovnimi enotami, ne obravnavajo kot dobave.
(1) Where a single legal entity has more than one fixed establishment, services rendered between establishments shall not be treated as supplies.
Predlagani člen Komisije je v sedanji obliki izkrivljajoč, saj se mora podjetje, ki mu so mu zaupane pomožne storitve za veliko multinacionalno podjetje, pridružiti večji skupini za DDV, ki vključuje multinacionalno podjetje in druga manjša podjetja.
The current article in the Commission's proposal is distortive in the current form, because in this way a firm entrusted with some ancillary services by a large multinational company is forced to join a larger VAT Group that covers the multinational company and other smaller firms.
V nasprotnem primeru mora podjetje, ki ni v skupini za DDV, DDV zaračunavati.
Otherwise that firm outside of the VAT Group has to charge VAT.
To pa ogroža konkurenčnost podjetij, ki so zunaj skupine za DDV.
This threatens the competitiveness of the firms outside VAT Group.
Člen 9, odstavek 3 (Direktiva 77/388/EGS)
Article 9, paragraph 3 (Directive 77/388/EEC)
Za namene odstavkov 1 in 2 se, kadar je oseba davčni zavezanec, ki opravlja tudi dejavnosti ali transakcije, za katere velja, da niso obdavčljive dobave blaga ali storitev, šteje, da je ta oseba davčni zavezanec v zvezi z vsemi storitvami, ki so se zanj opravile , razen če so te storitve namenjene za njegovo zasebno rabo ali zasebno rabo njegovih zaposlenih .
For the purposes of paragraphs 1 and 2, where a person is a taxable person who also performs activities or transactions that are not considered to be taxable supplies of goods and services, he shall be deemed to be a taxable person in respect of all services supplied to him except where the services are for his own private use or that of his staff.
Za namene odstavkov 1 in 2 se, kadar je oseba davčni zavezanec, ki opravlja tudi dejavnosti ali transakcije, za katere velja, da niso obdavčljive dobave blaga ali storitev, šteje, da je ta oseba davčni zavezanec v zvezi z vsemi storitvami, ki so se zanj opravile.
For the purposes of paragraphs 1 and 2, where a person is a taxable person who also performs activities or transactions that are not considered to be taxable supplies of goods and services, he shall be deemed to be a taxable person in respect of all services supplied to him.
Dejansko so podjetja bolj naklonjena sistemu B2B kot pa B2C.
In practice businesses are in favour more of B2B rather than B2C.
Izvajalcu ni treba vedeti, zakaj želi prejemnik uporabiti posredovano blago ali storitve.
It is irrelevant to require the suppliers to detect the reason why the recipient wants to make use of transacted goods or services.
Člen 9g, odstavek 1, točka (c) (Direktiva 77/388/EGS)
Article 9g, paragraph 1, point (c) (Directive 77/388/EEC)
(c) storitve radijskega in televizijskega oddajanja ;
(c) radio and television broadcasting services;
(c) linearne in nelinearne radijske, televizijske in druge avdiovizualne medijske storitve ;
(c) linear and non-linear radio, television, and other audiovisual media services ;
Predlog spremembe upošteva tehnološki razvoj, tako da zaobjame vse vrste avdiovizualnih medijskih storitev, tako programskih storitev kot storitev na zahtevo.
The amendment reflects on the technological developments in order to cover all kinds of audiovisual media services, both scheduled and on-demand services.
Julija 2000 je Komisija oblikovala novo strategijo v zvezi s politiko DDV
In July 2000 the Commission set out its new strategy regarding the VAT policy
Ena od prednostnih nalog je bila posodobitev pravil o kraju opravljanja storitev.
One of its priorities was to modernise the rules on the place of supply of services.
Zakonodajne spremembe so veljale za nujne, ker je koncept kraja opravljanja storitev nastal ob oblikovanju osnutka Šeste direktive o DDV.
The legislative changes were considered necessary due to the concept of place of supply of services developed at the occasion of drafting the Sixth Vat Directive.
Nato je bilo ugotovljeno, da bi, čeprav je DDV davek na potrošnjo in ga je treba glede na to obračunati v kraju potrošnje, takšna uporaba tega načela povzročila nejasnosti in zmedo v praksi.
It was recognised then that although VAT was a consumption tax and by that definition should have been levied at the place of consumption, such an application of that principle would give rise to uncertainty and practical confusion.
Zato je bila sprejeta odločitev, da je treba za izogibanje takemu odstopanju uporabiti „povratno“ načelo kraja opravljanja storitev, t.j. da je kraj opravljanja storitev (in obdavčitve) določen kot kraj, kjer ima izvajalec sedež.
It was therefore agreed that in order to circumvent that kind of distortions, a 'reverted' principle of a place of supply of services should be applied, i.e. that a place of supply (and taxation) would be defined as the place where the supplier is located.
Ko se je načelo začelo uporabljati, je bilo možnih odstopanj zaradi povratne uporabe zelo malo, ker je davek pripadal državi potrošnje.
At the times when the principle was conveyed the potential distortions resulting from that reverted application were minimal as it resulted in the tax accruing to the country of consumption.
Kljub temu je skupaj z višjo stopnjo vzpostavitve notranjega trga, izbruhom globalizacije in priljubljenostjo trgovanja na daljavo obstajala možnost, da izjeme nadvladajo pravilo.
Nevertheless, together with higher degree of completion of the Internal Market, dashing globalisation and popularity of distant commerce, the exceptions were liable to overtake the rule.
Glede na ta razvoj in po javnem posvetovanju leta 2002 je Komisija oblikovala predlog
In light of these developments and following the public consultation of 2002, the Commission has come up with a proposal
Glavno načelo prvotnega predloga Komisije je bilo, da mora vsaka sprememba pravil, ki urejajo kraj obdavčitve storitev, povzročiti, kolikor je to mogoče, obdavčitev na kraju dejanske potrošnje.
The key principle of the Commission's original proposal was that any modification of the rules governing the place of taxation of services should result, as much as possible, in taxation at the place where the actual consumption occurs.
Pričakovani rezultat mora biti splošna poenostavitev praktičnih obveznosti v sektorju čezmejnih storitev.
The expected result should be a broad simplification of practicalities related to cross-border services sector.
Prvotni predlog Komisije je obravnaval izključno določbe v zvezi z dobavo storitev davčnim zavezancem – B2B.
The Commission's original proposal focused exclusively on the provisions related to services supplied to taxable persons - B2B.
Vprašanje dobave storitev potrošnikom (B2C) naj bi se obravnavalo pozneje.
The Business-to-Consumer (B2C) issue was to be addressed subsequently.
Vendar se je med posvetovanji pokazalo, da bi bilo zaradi podobne obravnave med obema sektorjema nerazumno, da ne bi brez posebnih določb obravnavali obdavčitve slednjega na sedežu izvajalca.
In the course of consultations it appeared nevertheless that due to largely similar considerations between the two sectors, it would be illogical not to deal with the latter being, in absence of specific provisions, taxed where the supplier is established.
Ob upoštevanju, da živimo v obdobju globalizacije in privlačnosti prodaje na daljavo, obstaja nevarnost izkrivljanja konkurence.
Bearing in mind that we live in the era of globalisation and attractiveness of the distant selling, there could be a risk of distortion of competition.
Komisija se je zato odločila, da spremeni svoj prvotni predlog in njegovo področje uporabe razširi tudi na sektor B2C.
The Commission has therefore decided to amend its original proposal and extend its scope onto B2C sector as well.
Cilji spremenjenega predloga
Objectives of the modified proposal
Predlagani predlogi sprememb za sektor B2C morajo biti večinoma usklajeni s predlaganimi pravili za storitve B2B.
The proposed amendments to be applied to B2C sector should to a large extent be in line with the proposed rules for B2B services.
Da bi se izognili čezmerni birokraciji za izvajalce storitev, ki izhaja iz potrebe po uskladitvi z več različnimi sistemi DDV, mora predpisani spremljevalni mehanizem vseeno začeti veljati hkrati s tem predlogom.
However, in order to avoid excessive red tape for service providers stemming from the necessity to comply with a number of various VAT systems, the requisite accompanying mechanism needs to be brought in force in parallel to this proposal.
Zato bi poročevalec, enako kot Komisija, rad zelo poudaril skladnost predlaganih sprememb z mehanizmom „vse na enem mestu“, ki ga je Komisija vložila leta 2005, in ga je Parlament že podprl.
Therefore the Rapporteur, following the Commission, would like to put a strong emphasis on the compatibility of the proposed modifications with the 'one-stop' mechanism tabled by the Commission in 2005 and to which the Parliament has already given its supportive opinion.
Glavni cilj sheme je poenostavitev obveznosti DDV za čezmejno trgovanje, pri čemer lahko izvajalci izpolnijo davčne zahteve za vse vrste čezmejnih dejavnosti kar v državi članici, kjer imajo sedež, in se njihove davčne napovedi samodejno pošljejo v države članice, v katerih so bile storitve dejansko opravljene.
The scheme's principal objective is to simplify VAT obligations for cross-border trading by allowing the suppliers to meet their tax requirements for all kind of cross-border activity in the very Member State of their establishment with their tax declarations being automatically transmitted to a given Member States where the services were actually supplied.
To bo pripomoglo k odpravi izkrivljanja konkurence, ker obdavčevanje storitev, opravljenih za osebe, ki niso davčni zavezanci v kraju potrošnje zagotavlja, da bo vpliv stopenj DDV na kraj opravljanja vedno nevtralen.
This will help eliminating distortion of the competition as taxing services supplied to non-taxable persons at the place of consumption ensures that the influence of VAT rates on the place of supply will always be neutral.
Mnenje poročevalca
The Rapporteur's opinion
Poročevalec ponovno poudarja že prej izraženo podporo prvotnemu predlogu Komisije, ki po njegovem mnenju predvideva nujno posodobitev pravil o kraju opravljanja storitev in zagotavlja potrebno prilagodljivost, ki omogoča, da se z ustrezno zakonodajo obravnava razvoj dogodkov v storitvenem sektorju.
The Rapporteur reiterates his earlier support for the Commission's original proposal, which he believes provides for an urgently required updating of the rules on the place of supply of services and ensures much-needed flexibility, enabling the relevant legislation to deal with developments in the service sector.
Zagotavlja tudi nevtralnost stopenj DDV in izključuje možnost izkrivljanja konkurence.
It also ensures the neutrality of the VAT rates and eliminates possible distortion of competition.
Pozdravlja tudi pobudo za obravnavo storitev, opravljenih za osebe, ki niso davčni zavezanci, v skladu z določbami, predvidenimi za transakcije med davčnimi zavezanci, ki bo odpravila možno izkrivljanje konkurence zaradi olajšave DDV.
He welcomes as well the initiative of addressing the services supplied to non-taxable persons in line with the provisions foreseen for transactions between the taxable persons, as eliminating possible distortions of competition caused by the VAT rate incentive.
V nadaljevanju poročevalec poudarja, da se z DDV v osnovi obdavčuje potrošnja in da mora biti uporaba tega načela čim bolj široka.
Further on, the Rapporteur stresses that VAT is in its definition imposed on consumption and application of that principle should be as broad as possible.
Strinja se, da obstaja seznam storitev, kot so prevoz blaga in potnikov v Skupnosti ali gostinske storitve na ladjah, letalih ali vlakih, ki ne morejo biti v skladu s tem načelom in so zato potrebne posebne določbe.
He does agree that there is a list of services, such as intra-Community transport of goods and passengers or catering services provided on board ships, aircrafts or trains, that cannot comply with that principle and therefore the specific provisions are needed.
Poročevalec podpira uvedena odstopanja, a vseeno poudarja, da je potrebno boljše ravnovesje med načelom kraja potrošnje in zahtevanimi upravnimi postopki.
The Rapporteur supports the introduced derogations accentuating nevertheless that better balance between the principle of place of consumption and the administrative procedures required.
V predstavljenih primerih prevoza v Skupnosti ali storitev, ki se lahko opravljajo na daljavo, je uporaba veljavnih določb še vedno obremenjujoča in težka.
In the given examples of intra-Community transport, or services which can be supplied at a distance, the provisions in place are still quite burdensome and difficult to apply.
Glede na zgoraj omenjeno zaskrbljenost poročevalec poziva Svet, da nova določila izvaja skupaj s shemo „vse na enem mestu“, kar bo omogočilo, da se mala in srednja podjetja izognejo nepotrebni birokraciji pri čezmejnih transakcijah ter zmanjšalo upravno obremenitev za nekatere vrste zgoraj navedenih storitev.
In the view of the above mentioned concerns, the Rapporteur urges the Council to implement the new provisions jointly with the 'one stop' scheme, allowing small and medium size enterprises to avoid unnecessary red tape on cross-border transactions and alleviate the administrative burden for a certain type of the above listed typed of services.
Zaradi te izjave poročevalec ne namerava vložiti predlogov sprememb v zvezi s spremenjenim predlogom Komisije in poslancem Evropskega parlamenta predlaga, da ga sprejmejo v zdajšnji obliki.
Having stated that, the Rapporteur intends to make no amendments to the Commission's modified proposal and recommends to the Members of the European Parliament to adopt it as it stands.
Predlog je del nove strategije za davek na dodano vrednost (v nadaljevanju DDV), ki jo je leta 2000 sprejela Evropska komisija in ki je prenovo pravil o kraju opravljanja storitev opredelila kot ključno prednostno nalogo.
The proposal forms part of the new Value Added Tax (hereinafter: VAT) Strategy adopted by the European Commission in 2000, which identified the modernisation of the rules on the place of supply of services as a key priority.
Takšna prenova izhaja iz trenutno veljavnega sistema DDV.
Such modernisation finds its roots in the current VAT system.
Na eni strani pravila opredeljujejo kraj opravljanja storitev in posledično kraj obdavčevanja kot kraj, iz katerega je izvajalec storitve.
On the one hand, the rules define the place of supply of services, hence the place of taxation as the place where the service supplier is located.
Na drugi strani pa se na ravni Skupnosti opredeli samo minimalni delež splošne in znižane stopnje DDV, medtem ko dejansko davčno stopnjo določi vsaka država članica posebej.
On the other hand, only minimum percentages of standard and reduced VAT rates are determined at Community level, while actual tax rates are effectively fixed by each Member State.
Zato bi selitev izvajalcev storitev v države članice z ugodnejšo stopnjo DDV verjetno povzročila izkrivljanje konkurence.
Therefore, relocation of service suppliers into Member States applying more favourable VAT rates is likely to cause distortion of competition.
Prenova pravil o kraju opravljanja storitev je torej neizogibna, izvede pa naj se v dveh korakih.
Therefore, a modernisation of rules on the place of supply of services was inevitable, which was to be carried out in two steps.
Najprej je Evropska komisija predlagala spremembe pravil o storitvah, ki so bile opravljene davčnim zavezancem
Firstly, the European Commission proposed to amend the rules on services provided to taxable persons
Še ni objavljeno v OJ. .
Not yet published in OJ. .
Predlog kot glavno merilo opredeljuje kraj, iz katerega je potrošnik, medtem ko za pravila o storitvah, opravljenih osebam, ki niso davčni zavezanci, predlaga zgolj postranske spremembe.
The proposal defined the consumer's place as main rule, while it only proposed ancillary changes on the rules of services supplied to non-taxable persons.
Drugič, ta predlog je zadnji del reforme, ki spreminja določbe o kraju opravljanja storitev, opravljenih osebam, ki niso davčni zavezanci.
Secondly, the current proposal is the final part of the reform, amending the provisions on the place of supply of services provided to non-taxable persons.
To mnenje obravnava določbe, povezane s kulturo in izobraževanjem.
This opinion deals with provisions related to culture and education.
Poročevalec je trdno prepričan, da bi moralo prej ali slej priti do uskladitve celotne davčne politike Evropske unije, ki bo zagotavljala podobne pogoje in možnosti za vse državljane naših skupnosti.
Your draftsman strongly believes that sooner or later the whole taxation policy of the European Union should be harmonized, providing similar conditions and possibilities for all citizens of our communities.
Poročevalec tudi meni, da bi morala davčna politika spodbujati storitve na področju kulture in izobraževanja z najnižjimi možnimi stopnjami DDV v vsaki državi članici.
Your draftsman also believes that taxation policy should encourage cultural and educational services by the lowest possible VAT rates in every Member State.
Prvič, kar zadeva opravljanje storitev na daljavo v kraju, iz katerega je potrošnik, je velikega pomena uvedba sheme „vse na enem mestu“, ki izvajalcem omogoča uporabo enotne številke DDV za vse storitve, opravljene po vsej EU, in s tem izpolnitev vseh obveznosti v zvezi z DDV v državi članici, kjer imajo sedež.
Firstly, as regards services to be supplied at a distance, in cases where the place of supply of services shall be the place where the consumer is located, it is of high importance to introduce the 'one-stop scheme' allowing suppliers to use a single VAT number for all services provided throughout the EU and therefore fulfil all obligations related to VAT in the Member State, where they are established.
Brez take sheme bi bile upravne obremenitve večje, kar lahko ovira opravljanje čezmejnih storitev.
In the absence of such scheme, more administrative burdens would be created, which may hamper the supply of cross-border services.
Drugič, kar zadeva nedavne tehnološke spremembe, zlasti pa predlog direktive Evropske komisije o televiziji brez meja
Secondly, as regards recent technology changes and especially the proposal of the European Commission on the Television without Frontiers Directive
Še ni objavljeno v UL. , je v pričujočem predlogu treba omeniti tako linearne kot nelinearne avdiovizualne medijske storitve.
Not yet published in OJ. , both linear and non-linear audiovisual media services need to be mentioned in the current proposal.
Nazadnje, Uredba Sveta 1777/2005/ES z dne 17. oktobra 2005 o določitvi izvedbenih ukrepov za Direktivo 77/388/EGS o skupnem sistemu davka na dodano vrednost, ki spreminja Prilogo L Direktive 77/388/EGS, vsebuje podroben seznam elektronsko opravljenih storitev.
Finally, Council Regulation 1777/2005/EC of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax amending Annex L to Directive 77/388/EEC gives a detailed list for electronically supplied services.
Ta seznam med drugim vsebuje samodejno poučevanje na daljavo in delovne zvezke, ki jih študenti uporabljajo prek interneta in ki so popravljeni samodejno, brez človekovega posredovanja.
This list comprises, amongst others, automated distance teaching and workbooks completed by students online and marked automatically, without human intervention.
Iz tehničnega vidika je bolj skladno vključiti poučevanje brez fizične prisotnosti ponudnika storitev v Prilogo L, kot pa ga omenjati ločeno v točki (d) člena 9.
From a technical point of view, it is more coherent to include teaching supplied without the physical presence of the service provider in Annex L rather than mentioning it separately in Article 9 point (d).