natgillin/translations-raw huggingface dataset:
Besedilo, ki ga je za to določbo predlagala Komisija ("nakupa, gradnje, obnove ali temeljite predelave nepremičnine") na jasen način ne izključuje njenega področja uporabe manjših popravil ali izboljšav, ki imajo po svoji naravi omejen ekonomski pomen.
The wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property") does not exclude in a clear way from its field of application simple repairs or improvements that, by their very nature, are of limited economic significance.
Okoliščine predloga
Background of the proposal
Komisija namerava s tem predlogom uveljaviti številne tehnične izboljšave na petih različnih področjih Direktive 2006/112 (direktive o DDV), ki so:
With this proposal the Commission intends to introduce a number of technical improvements in five separate areas of Directive 2006/112 ("the VAT Directive"), as follows:
· pojasnitev področja uporabe posebnega sistema DDV za dobavo zemeljskega plina, ogrevanja in hlajenja;
· clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration;
· poenostavitev postopka za uvedbo znižane stopnje DDV za zemeljski plin, električno energijo in daljinsko ogrevanje;
· simplification of the procedure for introducing a reduced VAT rates for natural gas, electricity and district heating;
· pojasnitev statusa DDV, ki ga imajo skupna podjetja, ustanovljena v skladu s členom 171 Pogodbe ES;
· clarification of the VAT status of joint undertakings set up under Article 171 of the EC Treaty;
· vključitev nekaterih izvzetij, ki so vključena v pristopni pogodbi za Bolgarijo in Romunijo, v besedilo direktive o DDV;
· incorporation in the text of the VAT Directive of some exemptions included in the Accession Treaties for Bulgaria and Romania;
· pojasnitev pravila glede pravice do odbitka DDV v primeru nakupa, gradnje, obnove ali temeljite predelave nepremičnine.
· clarification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property.
Za namene DDV sta električna energija in zemeljski plin obravnavana kot blago.
Electricity and natural gas are treated as goods for VAT purposes.
Vendar je bilo zaradi tehničnih razlogov zelo težko opredeliti kraj dobave električne energije in zemeljskega plina.
However, for technical reasons, it was, particularly difficult to determine the place of supply of electricity and natural gas.
Da bi preprečili dvojno obdavčenje ali neobdavčenje in da bi dosegli pristen notranji trg brez ovir, ki izhajajo iz sistema DDV, je bila sprejeta odločitev, da je kraj dobave plina prek distribucijskih omrežij zemeljskega plina kraj, kjer ima potrošnik svoj sedež.
In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers resulting from the VAT scheme, it was decided that the place of supply of gas through natural gas "distribution" networks would be the place where the customer has established his business.
Poleg tega je bilo sklenjeno, da bo dobava zemeljskega plina v zadnji fazi, to je od trgovcev in distributerjev do končnega potrošnika, obdavčena v kraju, kjer potrošnik dejansko uporabi in potroši blago.
It was also decided that the supply of natural gas at the final stage, that is to say, from traders and distributors to the final consumer, would be taxed at the place where the customer actually uses and consumes the goods.
Vendar je uporabljena tehnična terminologija z omejevanjem svoje uporabe na distribucijska omrežja pustila dobavo zemeljskega plina prek plinovodov zunaj področja delovanja posebnega sistema DDV .
However, by limiting its application to "distribution networks", the technical terms used left outside the scope of the special VAT scheme the supply of natural gas by pipelines .
To dejansko pomeni, da skoraj vse čezmejne transakcije trenutno ostanejo zunaj posebnega sistema DDV, ki je bil uveden prav za odpravljanje izkrivljanja, ki bi lahko nastalo v primeru čezmejne dobave.
In practical terms, this means that almost all cross-border transactions currently fall outside the special VAT scheme that was set up precisely to eliminate the distortions that could arise in the context of cross-border supplies.
V vmesnem času države članice sledijo smislu direktive o DDV, ne pa njenim besedam, in dobavo zemeljskega plina prek plinovodov vključujejo v področje uporabe posebnega sistema DDV .
In the meantime, the Member States are applying the spirit of the VAT Directive, but not its letter, and do include the supply of natural gas by pipelines within the scope of the special VAT scheme .
Te razmere niso zadovoljive in vsekakor zahtevajo pojasnitveni poseg zakonodajalca, ki bo omogočil pravno varnost za ponudnike in davčne oblasti.
This situation is not satisfactory and calls indeed for a clarifying intervention from the legislator that brings legal certainty for operators and tax authorities.
Komisija poleg tega opozarja, da se ta posebni sistem DDV za dobavo zemeljskega plina trenutno ne uporablja niti za uvoz niti za dobave zemeljskega plina z ladjami, čeprav je ta plin po svojih značilnostih enak plinu, ki je uvožen ali dobavljen po plinovodih in je po opravljanem uplinjanju namenjen distribuciji prek plinovoda.
Moreover, the Commission recalls that the special VAT scheme for the supply natural gas does not currently apply to imports and supplies of natural gas by vessels either, even if though such gas is identical in terms of its characteristics to that imported or supplied by pipeline and intended, following gasification, for transportation by pipeline.
Zato drugačno obravnavanje ni upravičeno.
A difference in treatment is therefore not justified.
Poleg tega prva čezmejna omrežja za ogrevanje in hlajenje že delujejo, in se enaka vprašanja, ki se porajajo glede zemeljskega plina (tj. blago za katerega je težko določiti kraj dobave), porajajo tudi glede teh omrežij.
Furthermore, the first cross-border heat and refrigeration networks are already operational and the same issues that arise with regard to natural gas (i.e. a good for which it is difficult to determine the place of supply) also arise in their respect.
Zaradi tega Komisija predlaga, da se dobavo ogrevanja in hlajenja preko omrežij obravnava na podoben način kot zemeljski plin.
Accordingly, the Commission proposes to treat the supply of heat and refrigeration through networks in a similar manner as natural gas.
V skladu s členom 102 direktive o DDV mora država članica, če namerava uporabiti znižano stopnjo DDV za dobavo zemeljskega plina, električne energije, daljinskega ogrevanja in hlajenja, doseči sporazum s Komisijo, ki mora opredeliti ali obstaja tveganje izkrivljanja konkurence.
Under Article 102 of the VAT Directive , when a Member State intends to apply a reduced VAT rate to the supply of natural gas, electricity, district heating and refrigeration, it has to seek the agreement from the Commission, which must determine whether there exists a risk of distortion of competition.
Kolikor bo kraj obdavčitve s posebnim sistemom DDV za dobavo zemeljskega plina, električne energije, daljinskega ogrevanja in hlajenja kraj, kjer se te dobrine potrošnikom dobavijo, ne bo nikakršnih čezmejnih vprašanj, ki bi povzročala težave glede konkurence.
In so far as, with the special VAT scheme for the supply of natural gas, electricity, district heating and refrigeration, the place of taxation will be the place where these items are supplied to customers, there will be no cross-border issues giving rise to competition concerns.
Skupna podjetja, ustanovljena po členu 171 Pogodbe ES , prejemajo sredstva iz skladov EU in so oproščena plačevanja DDV.
Joint undertakings set up under Article 171 of the EC Treaty receive financing from EU funds and benefit from an exemption from VAT.
Država članica, v kateri so bila skupna podjetja ustanovljena in kjer je opravljeno večje število nakupov, ima koristi od nepovratnega DDV-ja, medtem ko vse države članice s svojimi prispevki v proračun EU prispevajo k financiranju teh podjetij.
The Member State where they are established and where a substantial number of purchases are made benefits from the non-recoverable VAT, whereas all Member States, through their contribution to the EU budget, contribute to the financing of these joint undertakings.
To po mnenju Komisije povzroča neuravnotežene razmere v prid državam članicam, kjer je skupno podjetje ustanovljeno.
This, according to the Commission, creates an unbalanced situation in favour of the Member States where the joint undertaking is established.
Komisija predlaga pojasnitev režima in obravnavo skupnih podjetij, ki so ustanovljena v skladu s členom 171 Pogodbe ES, kot mednarodne organe v smislu člena 151(1)(b) direktive o DDV.
The Commission proposes clarify the regime and to treat joint undertakings set up under Article 171 of the EC Treaty as "international bodies" within the meaning of Article 151(1) b) of the VAT Directive.
Direktiva o DDV praviloma določa, da imajo davčni zavezanci pravico do odbitka DDV, kolikor se blago in storitve, za katera je bil DDV plačan ali za katera ga je treba plačati, uporabljajo za transakcije, ki omogočajo uveljavljanje pravice do odbitka.
As a general rule, the VAT Directive provides that taxable persons have the right to deduct VAT in so far as the goods and services on which VAT has been paid or is payable are used to carry out transactions that give raise to the right of deduction.
Uporaba te določbe pri nakupu nepremičnine , ki se istočasno uporablja v poslovne in neposlovne namene je povzročila razmere, ko enaka obravnava vseh davčnih zavezancev ni več zagotovljena.
The application of this provision to the acquisition of immovable property that is used simultaneously for business and non-business purposes has opened the door to situations where the equitable treatment of all taxable persons is no longer ensured.
Zato Komisija predlaga pojasnitev pravila tako, da določi, da se začetno pravico do uveljavljanja odbitka pri nakupu nepremičnine, ki se istočasno uporablja za poslovne in neposlovne namene, omeji na delež učinkovite uporabe nepremičnine v poslovne namene.
Accordingly, the Commission proposes to clarify the rule by stipulating that the initial exercise of the right of deduction the acquisition of immovable property that is used simultaneously for business and non-business purposes shall be limited to the proportion of the property's effective use for business purposes.
Mnenje poročevalca
The rapporteur's opinion
Poročevalec pozdravlja predlog Komisije kot opazen napredek k večji jasnosti in pravni varnosti tako za davčne zavezance kot za uprave, ob tem pa zagotavlja bolj uravnoteženo uporabo načela enake obravnave.
The rapporteur welcomes the Commission's proposal as a positive step towards bringing clarity and legal certainty both for taxable persons and for the administrations, whilst ensuring a more balanced application of the principle of equitable treatment.
Zato poročevalec podpira predlog Komisije.
Accordingly, the rapporteur expresses his support for the Commission's proposals.
Vendar pa poročevalec želi zakonodajalca opozoriti na številne točke v aktualnem predlogu, ki jih je treba po njegovem mnenju še bolj pojasniti:
However, the rapporteur wishes to draw the attention of the legislator on a number of points that need, in his opinion, to be further clarified in the current proposal:
· o pojasnitvi področja uporabe posebnega sistema DDV za dobavo zemeljskega plina, ogrevanja in hlajenja
· On the clarification of the scope of the special VAT scheme for the supply of natural gas, heat and refrigeration
Poročevalec meni, da obstaja tveganje, da pojasnitev področja uporabe ukrepa v predlogu ni zadovoljiva.
The rapporteur considers that there is a risk that the proposal does not sufficiently clarify the scope of the measure.
Poročevalec zakonodajalca opozarja, da enostavna zamenjava besedila v členih 38 in 39 " dobave plina prek distribucijskih omrežij " z besedilom " dobave zemeljskega plina po plinovodu ali z ladjo za prevoz zemeljskega plina " ne odpravlja dvoumnosti besedila v celoti.
The rapporteur draws the legislator's attention to the fact that the simple replacement in Articles 38 and 39 of the VAT Directive of the term " supply of gas through the natural gas distribution system " by the term " supply of gas by pipeline or by vessel for transporting natural gas " does not take away completely the ambiguity of the text.
Poleg tega naslov oddelka IV poglavja 1 Naslova 5, kamor so določbe vključene, ostane nespremenjen ("Dobava blaga prek distribucijskih omrežij "), čeprav se besedilo v ustreznih določbah spremeni.
Furthermore, although the terms in the relevant provisions change, the title of Section IV of Chapter 1 of Title V, where these provisions are included, remains unchanged ("Supply of goods through distribution systems ").
Na koncu poročavalec predlaga, da se mora prevoz z ladjami podrobneje opredeliti z "od plinovoda do plinovoda", v odziv na zaskrbljenost o obsegu uporabe predlaganega besedila.
Finally, and in order to respond to concerns expressed about the coverage under the proposed wording, the rapporteur proposes to specify that trasnsport by vessel should be "from pipeline to pipeline".
Svet mora izkoristiti to priložnost za odpravo kakršnih koli dvoumnosti v končnem besedilu.
Council should seize this opportunity to eliminate any ambiguity in the final text.
Zato je primerno:
It is therefore appropriate:
· vključiti navzkrižno sklicevanje na direktivo 2003/55/ES Evropskega parlamenta in Sveta z dne 26. junija 2003 o skupnih pravilih notranjega trga z zemeljskim plinom ter o razveljavitvi direktive 98/30/ES, ki vključuje skupne opredelitve prenosa plina po plinovodih in distribucijo plina ;
· to include a cross-reference to the Directive 2003/55/EC of the European Parliament and of the Council of 26 June 2003 concerning common rules for the internal market in natural gas and repealing Directive 98/30/EC , which includes common definitions of transmissions of gas through pipelines and distribution of gas ;
· spremeniti naslov Oddelka IV Poglavja 1 Naslova V direktive o DDV, da se zagotovi, da pokriva dobavo zemeljskega plina prek prenosnih ali distribucijskih omrežij ;
· to amend the title of Section IV of Chapter 1 of Title V of the VAT Directive in order to make sure that it covers the supply of natural gas through transmission or distribution networks;
· določiti, da se razume, da se prevoz z ladjo opravi od plinovoda do plinovoda.
· to specify that "transport by vessel" is understood to take place from pipeline to pipeline.
· o pojasnitvi pravila glede pravice do odbitka DDV v primeru nakupa, gradnje, obnove ali temeljite predelave nepremičnine
· On the c larification of the rule concerning the right of VAT deduction in the event of acquisition, construction, renovation or substantial transformation of immovable property
Poročevalec meni, da besedilo, ki ga je za to določbo predlagala Komisija (" nakupa, gradnje, obnove ali temeljite predelave nepremičnine ") na jasen način ne izključuje njenega področja uporabe manjših popravil ali izboljšav, ki imajo po svoji naravi omejen ekonomski pomen .
The rapporteur believes that the wording proposed by the Commission for this provision (" acquisition, construction, renovation or substantial transformation of immovable property ") does not exclude in a clear way from its field of application minor repairs or improvements that, by their very nature, are of limited economic significance .
Po mnenju poročevalca ta določba ne bi smela voditi do dodatnih upravnih in birokratskih zahtev, ki bi lahko imele škodljiv vpliv na mala in srednja podjetja.
In the rapporteur's opinion, this provision should not lead to additional administrative and bureaucratic requirements that can have an adverse effect on small and medium size firms.
Zato poročevalec predlaga pojasnitev tega vprašanja v spremenjenem besedilu.
Accordingly, the rapporteur proposes to clarify this issue in the amended text.
o predlogu Direktive Evropskega parlamenta in Sveta o vgradnji svetlobnih in svetlobno-signalnih naprav na dvo- ali trikolesna motorna vozila (kodificirana različica)
on the proposal for a directive of the European Parliament and of the Council on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles (codified version)
PRILOGA: MNENJE POSVETOVALNE DELOVNE SKUPINE PRAVNIH SLUŽB EVROPSKEGA PARLAMENTA, SVETA IN KOMISIJE 6
ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION 6
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2007)0768 ),
– having regard to the Commission proposal to the European Parliament and the Council ( COM(2007)0768 ),
– ob upoštevanju člena 251(2) in člena 95 Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6‑0449/2007 ),
– having regard to Article 251(2) and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6‑0449/2007 ),
– ob upoštevanju poročila Odbora za pravne zadeve ( A6‑0233/2008 ),
– having regard to the report of the Committee on Legal Affairs ( A6‑0233/2008 ),
1. odobri predlog Komisije, kakor je bil prilagojen v skladu s predlogi posvetovalne delovne skupine pravnih služb Evropskega parlamenta, Sveta in Komisije;
Approves the Commission proposal as adapted to the recommendations of the Consultative Working Party of the Legal Services of the European Parliament, the Council and the Commission;
PRILOGA: MNENJE POSVETOVALNE DELOVNE SKUPINE PRAVNIH SLUŽB EVROPSKEGA PARLAMENTA, SVETA IN KOMISIJE
ANNEX: OPINION OF THE CONSULTATIVE WORKING PARTY OF THE LEGAL SERVICES OF THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE COMMISSION
Predlog direktive Evropskega parlamenta in Sveta o vgradnji svetlobnih in svetlobno-signalnih naprav na dvo- ali trikolesna motorna vozila
Proposal for a directive of the European Parliament and of the Council on the installation of lighting and light-signalling devices on two or three-wheel motor vehicles
KOM(2007) 768 konč. z dne 5.12.2007 – 2007/0270 (COD)
COM(2007) 768 final of 5.12.2007 – 2007/0270 (COD)
V skladu z Medinstitucionalnim sporazumom z dne 20. decembra 1994 o pospešenem delovnem postopku za uradno kodifikacijo zakonodajnih besedil, še posebej z njegovo 4. točko, se je svetovalna delovna skupina, ki jo sestavljajo predstavniki pravnih služb Evropskega parlamenta, Sveta in Komisije, srečala 12. decembra 2007, 10. januarja 2008 in 7. februarja 2008, da bi med drugim preučila omenjeni predlog, ki ga je predstavila Komisija.
Having regard to the Inter-institutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts, and in particular to point 4 thereof, the Consultative Working Party, consisting of the respective legal services of the European Parliament, the Council and the Commission, met on 12 December 2007, on 10 January 2008 and on 7 February 2008 for the purpose of examining, among others, the aforementioned proposal submitted by the Commission.
Posvetovalna delovna skupina je na srečanjih
At those meetings
1) V Prilogi IV, točki 6.1.3, je treba besedo „ Razmestitev “ spremeniti v „ Razporeditev “.
1) In Annex IV, point 6.1.3, the word " Location " should be adapted so as to read " Position ".
2) V prilogi V, točki 6.12.5 se ponovno vstavi beseda „ Usmeritev “, ki se pojavi v izvirni različici te točke priloge, kot je objavljeno v Uradnem listu.
2) In Annex V, point 6.12.5, the word " Alignment ", appearing in the original version of that point of the annex as published in the Official Journal, should be re-introduced in the place of the word " Location ".
3) Ugotovljeno je bilo, da se v angleški različici Direktive 93/92/EGS pojavljajo določene napake.
3) It was acknowledged that certain mistakes are present in the English language version of Directive 93/92/EEC.
Da bi popravili te napake, bi bilo treba uvesti naslednje spremembe:
In order to correct such mistakes, it would be necessary that the following changes be introduced:
– v Prilogi V, točki 6.1.10 je treba besedo „ neobvezna “ popraviti v „ obvezna “;
- in Annex V, point 6.1.10, the word " optional " should be corrected so as to read " compulsory ";
– v Prilogi V, točki 6.12.1 je treba besedo „ dva “ popraviti v „ en “;
- in Annex V, point 6.12.1, the word " two " should be corrected so as to read " one ";
– v Prilogi VI, točki 6.3.10 je treba besedo „ neobvezna “ popraviti v „ obvezna “;
- in Annex VI, point 6.3.10, the word " optional " should be corrected so as to read " compulsory ".
Vgradnja svetlobnih in svetlobno-signalnih naprav na dvo- ali trikolesna motorna vozila (kodificirana različica)
Lighting and light-signalling devices on two or three-wheel motor vehicles (codified version)
o predlogu direktive Evropskega parlamenta in Sveta o varnostni konstrukciji pri prevrnitvi kmetijskih ali gozdarskih traktorjev na kolesih (statični preskus) (kodificirana različica)
on the proposal for a directive of the European Parliament and of the Council on roll-over protection structures of wheeled agricultural or forestry tractors (static testing) (codified version)
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2008)0025 ),
– having regard to the Commission proposal to the European Parliament and the Council ( COM(2008)0025 ),
– ob upoštevanju člena 251(2) in člena 95 Pogodbe ES, v skladu s katerima je Komisija Parlamentu podala predlog ( C6-0044/2008 ),
– having regard to Articles 251(2) and 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6‑0044/2008 ),
– ob upoštevanju poročila Odbora za pravne zadeve ( A6‑0234/2008 ),
– having regard to the report of the Committee on Legal Affairs ( A6‑0234/2008 ),
ZA EVROPSKI PARLAMENT,
FOR THE EUROPEAN PARLIAMENT
SVET IN KOMISIJO
THE COMMISSION
V skladu z Medinstitucionalnim sporazumom z dne 20. decembra 1994 o pospešenem delovnem postopku za uradno kodifikacijo zakonodajnih besedil, zlasti z njegovo 4. točko, se je posvetovalna skupina, ki jo sestavljajo predstavniki pravnih služb Evropskega parlamenta, Sveta in Komisije, srečala 6. februarja 2008, da bi med drugim preučila omenjeni predlog, ki ga je pripravila Komisija.
Having regard to the Interinstitutional Agreement of 20 December 1994 on an accelerated working method for official codification of legislative texts, and in particular to point 4 thereof, the consultative working party consisting of the legal services of the European Parliament, the Council, and the Commission met on 6 February 2008 in order to consider, among others, the above Commission proposal.
Posvetovalna delovna skupina je na srečanju preučila
On examining
Posvetovalna skupina je imela na voljo nemško, angleško in francosko različico predloga, svoje delo pa je opravila na podlagi francoske različice, saj je bila francoščina izvorni jezik delovnega dokumenta. predlog direktive Evropskega parlamenta in Sveta, ki kodificira Direktivo Sveta št. 79/622/EGS z dne 25. junija 1979 o približevanju zakonodaje držav članic o varnostni konstrukciji pri prevrnitvi kmetijskih ali gozdarskih traktorjev na kolesih (statični preskus), in soglasno prišla do naslednjih ugotovitev:
The working party was able to refer to the English, French, and German versions of the proposal and based its proceedings on the French original version of the working document. the proposal for a directive of the European Parliament and of the Council intended to codify Council Directive 79/622/EEC of 25 June 1979 on the approximation of the laws of the Member States relating to the roll-over protection structures of wheeled agricultural or forestry tractors (static testing), the working party, by common accord, noted the following:
V členu 1 je treba črtati uvodne besede „ v prvem pododstavku, prvega odstavka, člena 1 “.
In the introductory part of Article 1, the words ‘the first subparagraph of Article 1(1) and’ should be deleted.
Navedbo „ v točki 2.1 “ iz točke d člena 1 in točke 1.3 priloge II je treba nadomestiti z „ v točki 2.1.1 “.
In Article 1(d) and Annex II, point 1.3, the indication ‘point 2.1’ should read ‘point 2.1.1’ .