natgillin/translations-raw huggingface dataset:
Oseba, ki plača davek, ni v nobenem primeru končni potrošnik, temveč zadnji trgovec v trgovinski verigi.
The person to pay the tax shall never be the final consumer but rather the last business trader within the chain of commerce.
Člen 199a – odstavek 1 – pododstavek 2
Article 199a – paragraph 1 – subparagraph 2
Ko se države članice odločajo, za katero blago in storitve bo veljal ta mehanizem, so omejene na tri kategorije iz seznama v Prilogi VI A, od katerih se lahko največ dve nanašata na blago.
When choosing which goods and services shall be subject to that mechanism, Member States are limited to three of the categories listed in Annex VI A of which a maximum of two must be categories of goods.
Ko se države članice odločajo, za katero blago in storitve bo veljal ta mehanizem , izberejo emisijske kupone za toplogredne pline ter največ dve kategoriji s seznama v delu A Priloge VI A .
When choosing which goods and services shall be subject to that mechanism, Member States shall select trading greenhouse emission trading allowances and a maximum of two of the categories of goods listed in Part A of Annex VI A .
Zaradi večjega obsega trgovanja s kuponi lahko v primeru goljufije nastane bistveno večja izguba.
Due to the greater amount of allowances traded the potential loss in case of fraud is much bigger.
Člen 199a – odstavek 2 – točka b
Article 199a – paragraph 2 – point b
(b) uvede ustrezno in učinkovito obveznost poročanja za vse davčne zavezance, ki dobavljajo blago ali storitve, za katere se uporablja ta mehanizem, da se za vsako transakcijo lahko ugotovi identiteta tega davčnega zavezanca in davčnega zavezanca, kateremu se blago ali storitve dobavijo, vrsta dobavljenega blaga ali storitev ter davčno obdobje in vrednost teh dobav;
(b) introduce appropriate and effective reporting obligations on any taxable person supplying goods or services to which that mechanism applies, as to enable, for each transaction, the identification of that taxable person and the taxable person to whom the supplies are made, of the type of goods or services supplied, and of the tax period and value of these supplies;
(b) uvede ustrezno in učinkovito obveznost poročanja za vse davčne zavezance, ki dobavljajo blago ali storitve, za katere se uporablja ta mehanizem, da se lahko na periodični ali splošni transakcijski podlagi za vsako transakcijo ugotovi identiteta tega davčnega zavezanca in davčnega zavezanca, kateremu se blago ali storitve dobavijo, vrsta dobavljenega blaga ali storitev ter davčno obdobje in vrednost teh dobav;
(b) introduce appropriate and effective reporting obligations on any taxable person supplying goods or services to which that mechanism applies, so as to enable, on a periodical basis , for each transaction , or on a global transaction basis, the identification of that taxable person and the taxable person to whom the supplies are made, of the type of goods or services supplied, and of the tax period and value of these supplies;
Da bi zmanjšali možnost goljufij, mora poročanje potekati v razumnih presledkih, da lahko organi nadzorujejo gibanje blaga in storitev.
To reduce the possibility of fraud being committed, the reporting has to take place within reasonable periods of time so that the authorities are enabled to supervise the movement of goods and services.
Dovoliti je treba obveznost poročanja za dobavitelje na splošni transakcijski podlagi, da bi kolikor mogoče zmanjšali obremenitev poslovanja.
Reporting obligation for suppliers on a global transaction basis should be permitted in order to minimise the burden for business.
Člen 199a – odstavek 2 – točka c
Article 199a – paragraph 2 – point c
(c) uvede obveznost poročanja za posamezno transakcijo ali vse transakcije skupaj za vse davčne zavezance, ki prejmejo blago ali storitve, za katere se uporablja ta mehanizem, zaradi navzkrižnega preverjanja glede na informacije, ki jih posreduje dobavitelj;
(c) impose transaction-based or global reporting obligations on any taxable person receiving goods or services to which that mechanism applies for cross-checking purposes against information submitted by the supplier;
(c) uvede periodično obveznost poročanja za posamezno transakcijo ali vse transakcije skupaj za vse davčne zavezance, ki prejmejo blago ali storitve, za katere se uporablja ta mehanizem, zaradi navzkrižnega preverjanja glede na informacije, ki jih posreduje dobavitelj;
(c) impose periodical transaction-based or global reporting obligations on any taxable person receiving goods or services to which that mechanism applies for cross-checking purposes against information submitted by the supplier;
Člen 199a – odstavek 2 – točka d
Article 199a – paragraph 2 – point d
(d) uvede ustrezne in učinkovite nadzorne ukrepe za spremljanje in omejevanje obstoječih oblik goljufij ter preprečevanje pojava goljufivih dejanj v zvezi z drugim blagom ali storitvami, na maloprodajni ravni ali v drugi državi članici.
(d) introduce appropriate and effective control measures to monitor and mitigate current forms of fraud, as well as to prevent the emergence of fraudulent activities in respect of other goods or services at the retail level or in other Member States.
(d) uvede ustrezne in učinkovite nadzorne ukrepe , pospremljene z že obstoječimi nenajavljenimi inšpekcijskimi pregledi, za spremljanje in omejevanje obstoječih oblik goljufij ter preprečevanje pojava goljufivih dejanj v zvezi z drugim blagom ali storitvami, na maloprodajni ravni ali v drugi državi članici.
(d) introduce appropriate and effective control measures accompanied by already existing unannounced inspections to monitor and mitigate current forms of fraud, as well as to prevent the emergence of fraudulent activities in respect of other goods or services at the retail level or in other Member States.
Nenajavljeni inšpekcijski pregledi veljajo za element presenečenja, ki je namenjen razkrivanju drugih goljufivih dejanj.
Unannounced inspections shall be considered as an element of surprise to expose additional fraudulent activities .
Člen 199a – odstavek 2 a (novo)
Article 199a - paragraph 2 a (new)
Država članica, ki se odloči za uvedbo mehanizma iz odstavka 1, uvede posebno obveznost poročanja na podlagi podatkov za vsakega davčnega zavezanca, ki prejme blago ali storitve, za katere velja ta mehanizem, da se pojasni, ali so bili ti blago ali storitve uporabljeni za običajne poslovne namene ali za kakšne druge.
A Member State choosing to introduce the mechanism provided for in paragraph 1 may impose a requirement of specific data-based reports on any taxable person receiving goods or services to which that mechanism applies , in order to clarify whether those goods and services are used for usual business purposes or for other purposes.
Člen 199a – odstavek 3 a (novo)
Article 199a – paragraph 3 a (new)
Na podlagi prispevka države članice, merila za vrednotenje iz odstavka 3(b) določi Komisija po posvetovanju z Odborom za DDV.
On the basis of input by the Member States, t he evaluation criteria referred to in p aragraph 3(b) shall be defined by the Commission after consult ing the VAT Committee.
Člen 199a – odstavek 4 – točka f a (novo)
Article 199a – paragraph 4 – point f a (new)
(fa) možne spremembe pri prihodkih iz DDV, ki nastanejo zaradi mehanizma, glede na blago in storite iz Priloge VI A, ki jih izberejo in uporabljajo posamezne države članice.
(fa) possible changes in VAT revenues arising from the mechanism with regard to the goods and services listed in Annex VI A, selected and applied by the respective Member States.
Zaradi sorazmernosti bi moralo poročilo preverjati ne samo obseg dodatnih stroškov, ampak tudi, ali so dodatni prihodki iz DDV, ki se pričakujejo od izvajanja, sorazmerni s povezanimi stroški.
For reasons of proportionality the report should not only examine the scale of additional costs but also whether additional VAT revenues to be expected from the implementation are appropriate with related costs.
Zato bi morale države članice predložiti svoje podatke v zvezi z možnimi spremembami, ki nastanejo pri prihodkih iz DDV v obdobju uporabe.
Therefore Member States should submit respective data referring to possible changes arising from VAT revenues during the time of application.
Člen 199a – odstavek 4 a (novo)
Article 199a – paragraph 4 a (new)
Komisija do 1. junija 2014 Evropskemu parlamentu in Svetu predloži poročilo z ustreznimi predlogi na podlagi poročil o oceni iz odstavka 4, ki so jih pripravile države članice, pri čemer se ocenjuje splošna učinkovitost in uspešnost ukrepov z uporabo mehanizma in razmerja med stroški in koristmi ukrepa, da se ponovno ovrednoti, ali bi bilo ustrezno podaljšati ali razširiti področje njegove uporabe.
By 1 July 2014, the Commission shall submit a report to the European Parliament and the Council together with appropriate proposals on the basis of the Member States' reports referred to in paragraph 4, assessing the overall effectiveness and efficiency of the measure applying the mechanism and the cost-benefit ratio of the measure in order to re-evaluate whether an extension or a widening of its scope is appropriate .
Namen predloga direktive o spremembi Direktive Sveta 2006/112/ES z 28. novembra 2006 („Direktiva o DDV“) je omogočiti, v določenih pogojih in okoliščinah, začasno uporabo mehanizma obrnjene davčne obveznosti za boj proti posebnim oblikam goljufije pri davku na dodano vrednost, kot je neplačujoči gospodarski subjekt ali davčni vrtiljak.
The proposal for a Directive amending Council Directive 2006/112/EC of 28 November 2006 ('VAT Directive') aims at allowing, under certain conditions and modalities, the temporary application of the reverse charge mechanism with a view to combat specific forms of VAT fraud such as the missing trader fraud or the carousel fraud.
Pobudo za pilotni projekt, ki bi državam članicam omogočil uvedbo mehanizma obrnjene davčne obveznosti, je dal Svet v letu 2007.
The idea of launching a pilot project allowing Member States to introduce a reverse-charge mechanism was raised within the Council in 2007.
Komisija je leta 2008 opravila analizo, vendar Svet ni mogel doseči dogovora.
An analysis was conducted by the Commission in 2008.
Do 30. aprila 2011 lahko samo ena država članica uporablja mehanizem obrnjene davčne obveznosti za določeno blago, kot so prenosni telefoni in naprave z integriranimi vezji.
There is currently one Member State which is allowed to apply the reverse charge mechanism until 30 April 2011 on specific goods such as mobile telephones and integrated circuit devices.
Z novim predlogom pa bodo to možnost dobile vse države članice, prav tako za določeno število sektorjev in za določeno obdobje.
With the new proposal, this possibility will be opened to all Member States, also for a certain number of sectors and on a temporary basis.
Goljufije z neplačujočim gospodarskim subjektom in davčnim vrtiljakom
The missing trader fraud and the carousel fraud
Davčne utaje DDV so ena največjih težav pri prihodkih držav članic in pri pravilnem delovanju notranjega trga.
VAT fraud is a major concern for Member States' revenues and the correct functioning of the internal market.
Pogosta in posebej pereča oblika utaje je gospodarski subjekt, ki ne plačuje DDV, in njena najbolj težavna oblika, tako imenovan davčni vrtiljak.
A common and particularly severe form of this fraud is the VAT missing trader fraud and its most serious form, namely the so-called carousel fraud.
Davčni vrtiljak se običajno organizira za blago z nizko maso in visoko dodano vrednostjo.
Carousel fraud is traditionally organised with goods of low weight and high added value.
Po podatkih Komisije pa so nedavno v več državah članicah odkrili številne sumljive primere goljufije z emisijskimi kuponi za toplogredne pline.
But recently also a number of suspected cases of fraud in greenhouse emission allowances trading were detected, according to the Commission, in several Member States.
V običajnem sistemu obdavčitve z DDV dobavitelj v primeru notranjih medpodjetniških prodaj (B2B) obračuna DDV kupcu in ga plača davčni upravi.
In a traditional VAT system, on internal sales between business to business (B2B), the supplier charges VAT from his customer and then pays this VAT to the Treasury.
Kupec lahko nato uveljavlja odbitek vstopnega DDV pri davčni upravi.
The customer in this case can reclaim this VAT (the "input VAT") from the Treasury.
Dejansko je končni potrošnik tisti, ki nosi breme plačila DDV, saj kot oseba, ki ni davčni zavezanec, ne more uveljavljati odbitka vstopnega DDV.
Effectively it is the final consumer who bears the VAT charge, since he, as non-taxable person, cannot reclaim input VAT from the Treasury.
V okviru medpodjetniške trgovine znotraj Skupnosti in v skladu s sedanjim prehodnim sistemom DDV se ta davek ne obračunava dobavitelju, zato lahko blago kroži od ene države članice do druge, ne da bi bilo potrebno plačati DDV.
However, in the course of B2B intra-Community trade, and in line with the current transitional VAT system, no VAT is charged from the supplier and, therefore, the goods circulate VAT-free from one Member State to another Member State.
Za goljufijo v obliki neplačujočega gospodarskega subjekta gre takrat, ko dobavitelj za prodajo znotraj Skupnosti obračuna DDV kupcu, kasneje pa izgine, ne da bi plačal DDV davčni upravi.
The missing trader fraud takes place when the supplier charges and receives VAT from his customer on an intra- Community sale and 'disappears' later on, without paying the VAT to the Treasury.
Če isto blago v verigi dobav večkrat zaokroži med državami članicami, pri čemer neplačujoči gospodarski subjekt vsakokrat obračuna DDV, ki pa ga ne plača davčni upravi, je slednja večkrat prikrajšana za znesek davka na posamezno blago.
If the same goods within a series of transactions circulate several times between Member States, with a "missing trader" charging VAT every time, but not paying this VAT to the Treasury, the latter may forego several times the amount of tax on a single good.
Od tod izhaja izraz „vrtiljak“ za takšno vrsto goljufije.
Hence the term "carousel" for this type of fraud
Mehanizem goljufije je mogoče prikazati s poenostavljeno shemo: Družba B nabavi blago pri družbi A, ustanovljeni v drugi državi članici kot družba B.
The fraud mechanism can in a simplified model be described as follows: A company (B) acquires goods from a Company A which is established in a different Member State from the State where this company is established.
V skladu z veljavnimi predpisi družba B ne plača DDV dobavitelju (družbi A).
In line with the applicable rules, Company B does not pay VAT to his supplier (Company A).
Nato družba B proda blago na domačem trgu in zanj svojemu kupcu obračuna DDV (družba D).
Subsequently, Company B makes a domestic supply for which it charges VAT to his customer (Company D).
Vendar družba B ne plača DDV davčni upravi in izgine (neplačujoči gospodarski subjekt).
However, Company B does not pay the VAT to the Treasury and disappears (missing trader).
Kupec (družba D) zahteva vračilo DDV, ki ga je plačal družbi B, kar za davčno upravo pomeni finančno izgubo, saj mora kupcu (družbi D) povrniti znesek DDV, ki ga od dobavitelja (družbe B) ni nikoli prejela.
The customer (Company D) claims a refund of the VAT it paid to Company B. Consequently, the financial loss is for the Treasury which has to refund to the customer (Company D) an amount of VAT which the Treasury never collected from the supplier (Company B).
Nato družba C prijavi dobavo znotraj Skupnosti družbi A in posledično lahko družba A izvrši dobavo znotraj Skupnosti družbi B ter celotna zgodba se ponovi („davčni vrtiljak“).
Subsequently, Company C may declare an exempt intra-community supply to Company A and, in its turn, Company A may make an exempt intra-community supply to Company B, and the fraud pattern resumes (“carousel fraud”).
Naslednja shema ponazarja, kako deluje davčni vrtiljak:
Here is a scheme showing how the carousel fraud operates:
Na voljo so konkretni podatki o razširjenosti goljufije z neplačujočim gospodarskim subjektom in davčnim vrtiljakom v primerjavi z utajo DDV.
There are concrete figures showing the extent of the missing trader and carousel fraud as compared to VAT fraud.
Združeno kraljestvo ocenjuje, da takšne goljufije predstavljajo od 16 % do 24 % vseh utaj DDV.
The UK estimates that the missing trader and carousel fraud accounts for 16 to 24 per cent of the total amount of VAT fraud.
Pomembno je primerjati te številke s splošnejšim ozadjem razlike med teoretičnimi in dejanskimi prihodki iz naslova DDV.
It is important to put this figures against the more general background of the VAT gap.
Komisija je nedavno objavila študijo, v kateri znaša razlika med teoretičnimi in dejanskimi prihodki iz naslova DDV v obdobju 2000–2006 od 90 do 113 milijard EUR.
The Commission recently released a study stating that the VAT gap varies between 90 and 113 billion EUR in the period 2000-2006.
Za leto 2006 to pomeni 12 % teoretičnih obveznosti iz naslova DDV z znatnimi razlikami med posameznimi državami.
For 2006, this represents 12% of the theoretical VAT liability with important national differences.
Posebna tveganja v zvezi z davčnim vrtiljakom v okviru sistema trgovanja z emisijami v Evropski uniji (ETS)
The particular risks of carousel fraud in the framework of the European Union Emission Trading Scheme (ETS)
Pri prenosu kuponov med davčnimi zavezanci znotraj ETS, ki poteka izključno elektronsko, gre za dobavo storitev, ki se praviloma obdavči tam, kjer ima prejemnik sedež.
The transfers of allowances within the ETS between taxable persons, which take place electronically exclusively, are considered as a supply of services and basically are taxable at the place where the recipient is established.
Gospodarski subjekti kupijo emisijske kupone od virov v drugih državah članicah, ki so oproščeni plačila DDV, in jih nato prodajo podjetjem v svoji državi članici po ceni, ki vključuje DDV.
The traders purchase carbon credits from other member States VAT-free sources and then sell them to businesses in their Member State at a VAT-inclusive price.
Neplačujoči gospodarski subjekti ne plačajo DDV davčni upravi.
Missing traders do not pay the VAT to the Treasury.
Sedaj in do leta 2012 nacionalne vlade v okviru ETS dodelijo glavnim onesnaževalcem 90 % do 95 % kuponov.
Currently and until 2012 the ETS, about 90 - 95 % of the allowances are granted to the main polluters by the national governments.
Pet do deset odstotkov kuponov se licitira v okviru kjotskega sistema trgovanja.
5 - 10 % of the allowances are auctioned within the Kyoto trading system.
Od leta 2013 dalje se bo večina kuponov prodajala na dražbah.
From 2013 onwards, the majority of allowances will be auctioned.
Upravljavci znotraj ETS lahko prerazporedijo svoje kupone ali z njimi trgujejo na več načinov:
The operators within the ETS may reassign or trade their allowances by several means such as:
- zasebno, s prenosom kuponov med upravljavci znotraj družbe in preko nacionalnih meja;
- privately, moving allowances between operators within a company and across national borders
- izven organiziranega trga, in sicer preko posrednika, ki zasebno povezuje kupce in prodajalce;
- over the counter, using a broker to privately match buyers and sellers
- trgovanje na promptnem trgu ene od evropskih podnebnih borz.
- trading on the spot market of one of Europe's climate exchanges.
Na nevarnost goljufij se je treba torej hitro odzvati, še preden se trg ogljika popolnoma razvije.
Hence the need to respond quickly to the risks of fraud, before the carbon market is fully developed.
Predlog omogoča državam članicam, da do 31. decembra 2014 in za obdobje najmanj dveh let uvedejo in uporabijo mehanizem obrnjene davčne obveznosti za dobave določenih kategorij blaga in kupone za emisije toplogrednih plinov.
The proposal allows Member States until 31 December 2014 and for a minimum period of two years to introduce and apply a reverse-charge system for supplies of defined categories of goods and of allowances to emit greenhouse gases.
Mehanizem obrnjene davčne obveznosti omogoča družbi, ki je davčni zavezanec in prodaja blago drugi družbi, ki je davčni zavezanec, da ne obračuna DDV.
The reverse-charge mechanism allows a VAT registered firm selling goods to another VAT registered firm not to charge VAT.
Davek plača samo družba, ki proda proizvod končnemu potrošniku ali družbi, ki ni zavezana za plačilo DDV.
The tax is only collected by a firm which is selling on the product to a final consumer or a non-VAT registered firm.
Ves davek na proizvod je zbran pri zadnjem gospodarskem subjektu.
All of the tax due on the product is concentrated in the last trader.
Število kategorij blaga in storitev, za katere se lahko uporabi takšen mehanizem, je v predlogu omejeno na tri, od katerih se lahko največ dve nanašata na blago.
The proposal limits to three the categories of goods and services that may be subject to this mechanism, a maximum of two having to be categories of goods.
Pred uporabo mehanizma obrnjene davčne obveznosti morajo države članice pripraviti in izvesti ukrepe, vključno z obveznostjo poročanja za vsakega davčnega zavezanca, da bi zagotovile spremljanje mehanizma obrnjene davčne obveznosti, nadzorovale in preprečevale goljufiva dejanja ter omogočile ustrezno ocenjevanje rezultatov uporabe tega sistema.
Prior the application of the reverse-charge system, Member States are required to introduce and implement measures, including reporting obligations on any taxable person, to ensure the follow-up of the reverse-charge system, to monitor and avoid fraudulent activities and to allow for a proper assessment of the results of the application of this system.
Države članice morajo o teh ukrepih obvestiti Komisijo ter ji poročati o splošni učinkovitosti in uspešnosti sistema.
Member States have to inform the Commission about these measures and have to report to it concerning the system's overall effectiveness and efficiency.
Ocena poročevalca
The Rapporteur assessment
Poročevalec podpira predlog Komisije, vendar meni, da je treba določene vidike predloga spremeniti, kot sledi:
Nevertheless, the Rapporteur considers that certain aspects of the proposal should be modified as follows:
- iz predloga mora biti bolj razvidno, da je uporaba mehanizma obrnjene davčne obveznosti namenjena samo za medpodjetniška razmerja, ki vključujejo davčne zavezance;
- it should be made clearer that the application of the optional reverse-charge mechanism shall only target business to business relationship involving taxable persons.
- če gre za blago in storitve, za katere se uporablja takšen mehanizem, in če se država članica odloči za izbiro te možnosti, je mehanizem obrnjene davčne obveznosti obvezen za vse kupone za emisije toplogrednih plinov, saj je hitro in usklajeno delovanje med državami članicami na tem področju bistvenega pomena;
- In terms of goods and services subject to that mechanism, and once a Member State decides to use the option, the reverse-charge should be mandatory for allowances to emit greenhouse gases, as swift and coordinated action among Member States is essential in this area.
- Komisija mora poročati Evropskemu parlamentu in Svetu o učinkovitosti in uspešnosti uporabe mehanizma obrnjene davčne obveznosti do julija 2014.
- Finally, the Commission should report to the European Parliament and the Council on the effectiveness and efficiency of the application of the reverse-charge system by July 2014.
S temi predlogi želi poročevalec zaščititi ETS kupone pred goljufi ter hkrati zmanjšati upravno obremenitev pri poštenem poslovanju.
With this proposals, the rapporteur wishes to reinforce the safety the ETS allowances vis-à-vis fraudsters, whilst at the same time reducing the administrative burden on honest business.
Nadalje poročevalec meni, da mora biti Parlament v celoti obveščen o rezultatu začasnega izvajanja mehanizma obrnjene davčne obveznosti.
Furthermore, the rapporteur considers that the Parliament should be fully informed of the outcome of this temporary implementation of the reverse-charge mechanism.