natgillin/translations-raw huggingface dataset:
(9) „posredovanje v zavarovalnih in finančnih transakcijah“ pomeni izvajanje storitev za pogodbeno stranko, ki jih tudi plača, kot ločenega dejanja posredovanja v zvezi z zavarovalnimi in finančnimi transakcijami iz točk (a) do (e) člena 135(1), ki ga opravi tretji posrednik ;
(9) 'intermediation in insurance and financial transactions' means the supply of services rendered to, and remunerated by, a contractual party as a distinct act of mediation in relation to the insurance or financial transactions referred to in points (a) to (e) of Article 135(1), by a third party intermediary ;
(9) „posredovanje v zavarovalnih in finančnih transakcijah“ , neposredno ali posredno izvajanje storitev kot ločenega dejanja posredovanja v zvezi z zavarovalnimi in finančnimi transakcijami iz točk (a) do (e) člena 135(1), ki ga opravijo tretji posredniki, če noben posrednik ni stranka v teh zavarovalnih ali finančnih transakcijah ;
(9) 'intermediation in insurance and financial transactions' means the supply of services rendered as a distinct , direct or indirect act of mediation in relation to the insurance or financial transactions referred to in points (a) to (e) of Article 135(1), by third - party intermediaries , provided that no ne of the intermediar ies is a counterparty to those insurance or financial transactions ;
Člen 135a – točka 10
Article 135a – point 10
(10) „investicijski skladi“ pomeni kolektivne naložbene podjeme za vlaganja v oproščene finančne instrumente iz točk (a) do (e) člena 135(1) in v nepremičnine ;
(10) 'investment funds' means undertakings for collective investment in the exempted financial instruments referred to in points (a) to (e) of Article 135(1) and in real estate ;
(10) „investicijski skladi“ pomeni posebej ustanovljene naložbene nosilce, oblikovane izključno z namenom zbiranja premoženja vlagateljev in vlaganja tega premoženja v različne premoženjske sklade, vključno s pokojninskimi skladi in nosilci za izvajanje in izvrševanje skupnih pokojninskih shem ;
(10) 'investment funds' means specially constituted investment vehicles created for the sole purpose of gathering assets from investors and investing those assets in a diversified pool of assets including pension funds and vehicles used to implement and execute collective pension schemes ;
Predlog prisili upravitelje investicijskih skladov, da preverijo status DDV sredstev, v katera vlagajo vlagateljevo premoženje.
The proposal forces investment funds managers to check the VAT status of the assets in which they invest their investors’ assets.
Ta opredelitev je precej ožja kot splošno uveljavljena opredelitev v sektorju.
This definition is too restrictive with regard to the definition commonly recognised in the industry.
Predlog spremembe uvaja opredelitev investicijskih skladov, ki jo je Komisija sama uporabila v beli knjigi o izboljšanju okvira enotnega trga za investicijske sklade ( KOM(2006)0686 ).
The amendment proposes to use the definition of investment funds from the Commission’s White Paper on enhancing the single market framework for investment funds ( COM(2006)0686 ).
Z vključitvijo uporabljenih pokojninskih skladov in nosilcev za izvajanje in izvrševanje skupnih pokojninskih shem v opredelitev, se oblikuje enake konkurenčne pogoje in omeji izkrivljanje.
By including in the definition pension funds and vehicles used to implement and execute collective pension schemes, a level playing field is created and a distortion eliminated .
Člen 135a – točka 11
Article 135a – point 11
(11) „upravljanje investicijskih skladov“ pomeni dejavnosti, namenjene uresničitvi naložbenih ciljev zadevnega investicijskega sklada.“
(11) 'management of investment funds' means activities aimed at realising the investment objectives of the investment fund concerned.
(11) „upravljanje investicijskih skladov“ pomeni dejavnosti, namenjene uresničitvi naložbenih ciljev zadevnega investicijskega sklada in vključuje vsaj strateško in taktično upravljanje premoženja in prerazporeditev premoženja, vključno s svetovalnimi storitvami ter upravljanjem valut in tveganj.
(11) 'management of investment funds' means activities aimed at realising the investment objectives of the investment fund concerned and shall include at least strategic and tactical asset management and asset allocation, including advisory services , as well as currency and risk management .
"Svetovanje" ali "svetovalne storitve je treba vključiti, da se vključi storitve, ki jih zagotavlja tretji svetovalec, ki sprejema investicijske odločitve na podlagi popolne obravnave regulativnih pravil, pa tudi pravil sklada in skladno s tem svetuje upravljavcu sklada.
'Advisory' or 'advisory services' should be inserted in order to include the services provided by a third party advisor taking investment decisions on the basis of complete consideration of regulatory rules as well as fund rules and advising the fund manager accordingly.
Drugi razlog za izvzetje tovrstnega investicijskega svetovanja upravljavcu sklada je, da bi v nasprotnem primeru bili navsezadnje ustrezni stroški DDV zaračunani vlagatelju.
Another reason for exempting this kind of investment advice vis-à-vis the fund manager is that the pertinent VAT cost would otherwise eventually be charged to the investor .
Člen 137 – odstavek 1 – točka a
Article 137 – paragraph 1 – point a
(3) V členu 137(1) se točka (a) izbriše.
(3) In A rticle 137(1), point (a) is deleted.
Enaka obrazložitev kot pri predlogih spremembe 3 in 4.
Same justification for Amendments 3 and 4.
Ker pravica do izbire obdavčenja velja samo za transakcije med podjetji (B2B), bi moralo za transakcije s potrošniki (B2C) še vedno veljati obstoječe pravilo.
Since the right to opt for taxation only exists with regard to B2B transactions, B2C transaction should continue to be subject to the current rule.
Člen 137a – odstavek 1
Article 137a – paragraph 1
Od 1. januarja 2012 države članice odobrijo davčnim zavezancem pravico do izbire obdavčitve v zvezi s storitvami iz točk (a) do (g) člena 135(1).
From 1 January 2012, Member States shall allow taxable persons a right of option for taxation in respect of the services referred to in points (a) to (g) of Article 135(1).
Od 1. januarja 2012 države članice odobrijo davčnim zavezancem v vsakem posameznem primeru pravico do izbire obdavčitve v zvezi z eno od storitev iz točk (a) do (ga) člena 135(1) , ko se storitve opravljajo za druge davčne zavezance, ki imajo sedež v isti državi članici ali drugje v Skupnosti .
From 1 January 2012, Member States shall allow taxable persons in each individual case a right of option for taxation in respect of one of the services referred to in points (a) to (ga) of Article 135(1) , where that service is provided to another taxable person established in the same country or elsewhere in the Community .
Člen 137a – odstavek 1 a (novo)
Article 137a – paragraph 1 a (new)
Komisija Evropskemu parlamentu in Svetu poroča o izvajanju pravice do izbire iz odstavka 1 do ...*.
The Commission shall report to the European Parliament and the Council on the operation of the right of option under paragraph 1 by ...*.
Komisija po potrebi predloži zakonodajni predlog o podrobnih pravilih glede izvajanja te pravice do izbire in vseh drugih predlogih sprememb direktive .../.../ES v zvezi s tem.
If approp ria te, the Commission shall present a legislative proposal concerning detailed rules governing the exercise of that right of option and any other amendments of Directive .../.../EC in this respect .
* Tri leta po začetku veljavnosti direktive .../.../ES.
* Three years after the entry into force of Directive .../.../ EC.
Boljše izvajanje zakonodaje in posvetovalna vloga Evropskega parlamenta.
A better enforcement of legislation and a consultative role to the European Parliament.
Člen 137a – odstavek 2
Article 137a – paragraph 2
Svet sprejme potrebne ukrepe za izvajanje odstavka 1 v skladu s postopkom iz člena 397.
The Council shall adopt the measures necessary for the implementation of paragraph 1 pursuant to the procedure provided for in Article 397.
Dokler Svet ne sprejme takih ukrepov, lahko države članice določijo podrobna pravila o uresničevanju pravice do izbire iz odstavka 1.
So long as the Council has not adopted such measures, Member States may lay down the detailed rules governing exercise of the option under paragraph 1.
Dokler Svet ne sprejme takih ukrepov, lahko države članice ohranijo obstoječa podrobna pravila o uresničevanju pravice do izbire iz odstavka 1.
So long as the Council has not adopted such measures, Member States may maintain the existing detailed rules governing exercise of the option under paragraph 1.
Člen 137b – točka 1
Article 137b – point 1
(1) skupina sama in vsi njeni člani imajo sedež ali stalno prebivališče v Skupnosti;
(1) the group itself and all its members are established or resident in the Community;
(1) skupina sama ima sedež v Skupnosti;
(1) the group itself is established in the Community;
Dva regulativna vidika je treba spremeniti, da se zagotovi, da bodo pravila o delitvi stroškov dejansko vodila k želenemu napredku na enotnem trgu.
To ensure that the cost-sharing rules really do deliver progress in the single market as hoped, two regulatory aspects need changing.
1: Podjetjem je treba omogočiti, da za članstvo v taki skupini ni treba biti rezident v EU, in 2: te skupine morajo zagotavljati storitve tretjim stranem v skladu s splošnimi načeli prometnega davka, ne da bi to vplivalo na načelo njihovega davčnega izvzetja.
1: It should be possible for undertakings that are not resident in the EU to become members of such a group, and 2: these groups should be able to provide services to third parties in accordance with general turnover tax principles without this affecting the principle of their tax exemption.
Člen 137b – točka 3
Article 137b – point 3
(3) člani skupine opravljajo storitve, oproščene na podlagi člena 135(1)(a) do (g), ali druge storitve, v zvezi s katerimi niso davčni zavezanci;
(3) members of the group are supplying services which are exempt under Article 135(1)(a) to (g) or other services in respect of which they are not taxable persons;
(3) člani skupine opravljajo storitve, oproščene na podlagi člena 135(1)(a) do (ga), ali druge storitve, v zvezi s katerimi niso davčni zavezanci;
(3) members of the group are supplying services which are exempt under Article 135(1)(a) to (ga) or other services in respect of which they are not taxable persons;
Člen 137b – točka 4
Article 137b – point 4
(4) skupina opravlja storitve samo za svoje člane in so nujne, da članom omogočijo, da opravljajo storitve , oproščene v skladu s členom 135(1)(a) do (g);
(4) the services are supplied by the group only to its members and are necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (g);
(4) skupina opravlja storitve , ki so nujne, da članom omogočijo, da opravljajo storitve, oproščene v skladu s členom 135(1)(a) do (ga);
(4) the services supplied by the group are necessary to allow members to supply services which are exempt pursuant to Article 135(1)(a) to (ga);
Člen 137b – točka 5
Article 137b – point 5
(5) skupina od svojih članov zahteva samo natančno povračilo njihovega deleža skupnih stroškov brez kakršnih koli preračunov transfernih cen za namene neposrednega obdavčenja.“
(5) the group claims from its members only the exact reimbursement of their share of the joint expenses , excluding any transfer-pricing adjustments made for the purposes of direct taxation.
(5) skupina od svojih članov zahteva samo natančno povračilo njihovega deleža skupnih stroškov ; preračuni transfernih cen za namene neposrednega obdavčenja ne smejo vplivati na izvzetje skupine iz prometnega davka .
(5) the group claims from its members only the exact reimbursement of their share of the joint expenses ; transfer-pricing adjustments made for the purposes of direct taxation shall not affect the group’s exemption from turnover tax .
Člen 169 – točka c
Article 169 – point c
(4a) V členu 169 se točka (c) nadomesti z naslednjim:
(4a) In Article 169, point (c) is replaced by the following:
'(c) transakcije, ki so izvzete skladno s točkami (a) do (ga) člena 135(1), kjer ima naročnik sedež zunaj Skupnosti ali kjer so transakcije neposredno povezane z blagom, ki se izvaža iz Skupnosti.'
'(c) transactions which are exempt pursuant to points (a) to (g a ) of Article 135(1), where the customer is established outside the Community or where those transactions relate directly to goods to be exported out of the Community.'
Za storitve upravljanja investicijskih skladov, ki jih zagotavljajo v tretjih državah, je treba DDV tudi odbiti, da se zagotovi enake pogoje za bančni in zavarovalni sektor ter sektor investicijskih skladov.
In order to ensure a level-playing field between the banking, insurance and fund industry sector, investment fund management services provided to third countries should also be VAT deductible .
Člen 2 – odstavek 1 – pododstavek 1
Article 2 – paragraph 1 – subparagraph 1
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 31. decembra 2007 .
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 2009 at the latest .
Komisiji takoj predložijo besedila teh določb ter tabelo za primerjavo teh določb in te direktive.
They shall forthwith communicate to the Commission the text of those provisions and correlation table between those provisions and Directive.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, ob zagotavljanju, da bodo končni potrošniki imeli koristi od preoblikovanja veljavnega sporazuma o DDV .
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive while ensuring that end - consumers benefit from the restructuring of the present VAT arrangement .
Vsaka ekonomska odločitev mora temeljiti na pregledni in številčni analizi povezanega vprašanja.
Any economic decision must be based on transparent and numerical analysis on the underlying issue.
Komisija mora pripraviti tako raziskavo, ki bi predstavljala dokaz, da bodo povprečni potrošniki lahko imeli koristi od spremembe veljavnega režima DDV za finančne storitve.
The Commission should draw up that kind of survey which is to constitute evidence that average customers will be able to take advantage of the modification of the current VAT regime for financial services.
Taka raziskava mora vključevati trenutno razsežnost pomožnih storitev, ki se jih predaja v opravljanje zunanjim izvajalcem v državah z nižjimi plačami, im mora meriti morebitno povečanje zunanjega izvajanja pomožnih in podpornih storitev, ki so namenjene odpravi oprostitve DDV v sektorju finančnih storitev.
This survey should include the current magnitude of the ancillary services which tend to be outsourced in lower-waging countries and it should measure the possible rise of outsourced ancillary, supporting services attributed to lifting of VAT exemption in financial services industry .
Ta predlog je prvi poskus Komisije, da bi edini zakonodajni akt, ki v zadnjih treh desetletjih ni bil spremenjen, posodobila in uskladila z dejanskimi gospodarskimi razmerami.
This proposal is the first attempt by the Commission to update and bring into line with economic realities a piece of legislation that has remained virtually unchanged for the last three decades.
Od leta 1977 je bila večina finančnih storitev, vključno z zavarovalnimi proizvodi in investicijskimi skladi, oproščena plačila DDV.
Since 1977, most financial services, including insurances and investment fund management, have been exempt from VAT.
Čeprav razlogi za oprostitev niso bili nikoli podrobneje pojasnjeni,
Although the precise reasons for the exemption were never clearly spelled out,
Glavni razlog je bil, da ni bilo mogoče določiti obdavčljivih zneskov in odbitnega deleža DDV, ne da bi nastali nesprejemljivi administrativni stroški ter pravne in računovodske težave tako za gospodarske subjekte kot za davčne organe držav članic. se zdi, da so bile glavni od njih ovire pri tehnični izvedbi obdavčenja finančnih storitev.
These consisted mainly in the impossibility of establishing taxable amounts and the amounts of deductible VAT without generating unacceptable administrative charges and without creating legal and accounting complexity both for economic operators and Member States' fiscal authorities. the main one seems to be the technical complexity inherent in taxing financial services.
Zaradi te oprostitve ni bilo mogoče obračunati in tudi ne povrniti vstopnega DDV, ki je bil plačan pri zagotavljanju oproščenih storitev, tako imenovanega skritega DDV.
As a counterpart of this exemption, input VAT generated in order to provide the exempted services cannot be recovered and becomes therefore non-recoverable, embedded or “hidden VAT”.
Ko je bila prvotna zakonodaja sprejeta (1977), so finančne in zavarovalne ustanove same lokalno opravljale večino zalednih in podpornih nalog.
At the time of adoption of the original legislation (1977), financial and insurance institutions managed most of their own back office and support activities locally.
Njihove strukture so bile omejene na eno državo in storitve so ponujale v glavnem na domačem trgu.
Institutional structures were nationally based, focusing mainly on supplying domestic markets.
Razmere so se medtem bistveno spremenile.
This landscape has changed dramatically since then.
Osrednji spremembi sta vse tesnejše čezmejno povezovanje na območju Skupnosti in naraščajoče zunanje izvajanje.
The main features of this evolution are a trend towards cross-border consolidation within the Community and the growth in outsourcing.
To ni le posledica globalizacije trgov, temveč predvsem rezultat uspešnega izvajanja akcijskega načrta za finančne storitve, ki je odpravilo ovire za združevanje in spodbujalo konsolidacijo trga.
This developments are the consequence not only of market globalisation but above all the result of the successful implementation of the Financial Services Action Plan (FSAP) that brought about the dismantling of obstacles to integration whilst strongly encouraging consolidation.
Zaradi razvoja teh sektorjev po letu 1977 ter sprememb zakonodaje in predpisov so podjetja dandanes vse bolj oškodovana zaradi skritega DDV, ki ga ne morejo povrniti.
The evolution of the industries since 1977, together with changes in the legal and regulatory environment, has increased exposure to non-recoverable tax.
Sodišče Evropskih skupnosti je bilo večkrat zaprošeno, naj posreduje, kar zadeva tolmačenje in uporabo zakonodaje, ki ni več prilagojena gospodarskim razmeram, saj te ob njeni pripravi niso bile upoštevane.
The European Court of Justice (ECJ) has been frequently requested to intervene in order to clarify the interpretation and the application of a legislation that is no longer adapted to an economic context that had not been contemplated when it was originally drafted.
Zastavlja se vprašanje – kot se je izrazila Komisija – ali je zaradi zanemarjanja zakonodajnega dela “ Sodišče Evropskih skupnosti prisiljeno s svojimi sodbami določati davčno politiko ”.
The question arises --to put it in the Commission’s words-- whether, because of legislative neglect, “ the ECJ has been forced to make judgements to determine tax policy ”.
Poleg tega so odbitni deleži, ki jih v skladu s svojimi pristojnostmi po obstoječi zakonodaji določajo države članice, v nasprotju z načelom nevtralnosti.
Furthermore, deduction rates decided by the Member States within the discretion permitted by the current legislation are not in line with the principle of neutrality.
Da bi opozoril na razlike, je Mednarodni urad za davčno dokumentacijo opravil raziskavo o načinih odbijanja vstopnega DDV v državah članicah, pri čemer se je izkazalo, da odbitni deleži znašajo od 0 % do 74 %, čeprav naj bi direktiva o DDV poskrbela za določeno stopnjo usklajenosti.
To illustrate the disparity between Member States, the International Bureau for Fiscal Documentation carried out a survey on the methods of deduction of input VAT applied by the Member States, showing that recovery rates varied from 0% to 74%, notwithstanding the fact that the VAT Directive seems to foresee a certain degree of harmonisation.
Države članice so bile pozvane, naj za pripravo presoje vpliva posredujejo podatke o dejanskih prejemkih DDV, ki so jih prejele na račun nepovračljivega, skritega DDV na škodo finančnih podjetij in zavarovalnic, pa tudi o znesku DDV, ki ga niso prejele zaradi oprostitve teh storitev.
In order to prepare the impact assessment, Member States were requested to provide figures on the value of actual VAT receipts, which can be attributable to non-recoverable VAT borne by financial and insurance companies as well as on the value of VAT foregone though exempting those services.
Odzvalo se je manj kot polovica držav članic.
Apparently, less than half of the Member States responded to this request.
Da bi odpravila omenjene težave, je Komisija predlagala reformo zakonodaje o DDV, s čimer naj bi dosegli naslednje:
In order to address the concerns raised above, the Commission proposes to reform the VAT legislation with a view to achieve the following objectives:
1. povečali pravno gotovost za vse udeležence, od podjetij do nacionalnih davčnih organov, in s tem zmanjšali njihovo upravno breme pri spoštovanju davčne zakonodaje ter zagotovili proračunsko varnost držav članic;
1. increase legal certainty for all concerned, from the business sector to national tax administrations and thereby reduce their administrative burden in achieving fiscal compliance, whilst creating budgetary security for Member States;
2. zagotovili skladnejšo uporabo davka in enake pogoje na notranjem trgu, saj trenutna ureditev DDV za finančne storitve izkrivlja konkurenco;
2. ensure a more consistent application of the tax and deliver a level playing field in the internal market, by eliminating the competitive distortions that are attributable to the current VAT regime for the financial services;
3. gospodarskim subjektom omogočili, da bolje obvladujejo učinke nepovračljivega DDV za svoje dejavnosti;
3. allow operators to manage better the impact of non-deductible VAT on their activities;
4. v splošnem spodbujali načelo davčne nevtralnosti, ki je eden od temeljev sistema DDV v EU.
4. more generally, to promote the principle of tax neutrality that is one of the foundations of the EU VAT system.
Da bi dosegli te cilje, so bili predlagani naslednji trije osrednji ukrepi:
The three main measures proposed to achieve these objectives are the following:
Posodobitev opredelitve oproščenih finančnih in zavarovalnih storitev .
Modernisation of the definition of exempt financial and insurance services .
Možnost, da se davčni zavezanci odločijo za obdavčitev svojih finančnih in zavarovalnih storitev, ki jo je Komisija v svojem predlogu opredelila na novo .
Possibility for taxable persons to opt for taxation in respect of their financial and insurance services, as newly defined in the Commission’s proposal .
Takšna možnost že obstaja v direktivi o DDV, sicer samo za finančne storitve,
Such an option to tax already exists in the VAT Directive with regard to financial services only,
Sedanja direktiva o DDV predvideva, da države članice davčnim zavezancem lahko omogočijo pravico do izbire obdavčenja finančnih storitev, predlog Komisije pa predvideva, da države članice davčnim zavezancem to pravico omogočijo . vendar lahko o njej odločajo države članice in se ne uporablja širše.
The current VAT directive provides that Member States may allow taxable persons a right of option for taxation in respect of financial services; the Commission’s proposal provides that Member States shall allow taxable persons that right. but is currently at the discretion of Member States and not widely used.
Zdaj to pravico davčnim zavezancem omogočajo samo Belgija, Estonija, Francija, Nemčija in Litva.
Currently, Belgium, Estonia, France, Germany and Lithuania have allowed taxable persons this right of option.
Ker ta možnost ni na voljo povsod, utegne to po mnenju Komisije škoditi konkurenci.
Its limited availability today is, according to the Commission, potentially distortive.