natgillin/translations-raw huggingface dataset:
Komisiji sporočijo vse razpoložljive informacije, ki so pomembne za uporabo te uredbe.
Commission any available information relevant to their application of this Regulation.
Sprememb 26
Amendment 26
Za uresničitev ciljev te uredbe
The Commission
Komisija državam članicam omogoči strokovno, tehnično ali logistično pomoč, obveščevalno kampanjo ali drugo operativno podporo.
provide expert opinions, technical or logistical assistance, information campaigns or any other operational support for the Member States with a view to attaining the objectives of this Regulation.
Če se je zadevna tretja država obvezala zagotavljati pomoč pri zbiranju dokazov o nepravilnostih pri transakcijah, za katere se zdi da so v nasprotju z zakonodajo o DDV, se informacije, pridobljene po tej uredbi, lahko sporoči navedeni tretji državi s soglasjem pristojnih organov, ki so dali informacije v skladu z njihovimi domačimi določbami, ki se uporabljajo za sporočanje osebnih podatkov tretjim državam,
Provided the third country concerned has given an undertaking to provide the assistance required to gather evidence of the irregular nature of transactions which appear to contravene VAT legislation, information obtained under this Regulation may be communicated to that third country, with the consent of the competent authorities which supplied the information, in accordance with their domestic provisions applying to the communication of personal data to third countries
ter ob upoštevanju Direktive 95/46/ES in določb o njenem izvajanju in ob upoštevanju Uredbe (ES) št. 45/2001 in pravil o njenem izvajanju
and subject to Directive 95/46/EC and its implementing provisions and subject to Regulation (EC) No 45/2001 and its implementing rules
Uporabljajo se lahko samo v okoliščinah, določenih v tej uredbi.
shall be used only in the circumstances provided for in this Regulation.
Za informacije, sporočene ali zbrane v kateri koli obliki na podlagi te uredbe, vključno z vsemi informacijami, do katerih je uradnik lahko dostopal v okoliščinah, določenih v poglavjih VII, VIII in X, ter v primerih iz odstavka 2 tega člena, velja obveznost varovanja uradne tajnosti in morajo biti varovana kot podobneinformacije v skladu z nacionalno zakonodajo države članice, ki je informacijo prejela, in ustreznimi določbami, ki se uporabljajo za organe Skupnosti.
Information communicated or collected in any form pursuant to this Regulation, including any information to which an official has had access in the circumstances set out in Chapters VII, VIII and X, and in the cases referred to in paragraph 2 of this Article, shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under both the national law of the Member State which received it and the corresponding provisions applicable to Community authorities.
Vsako shranjevanje ali izmenjavo informacij iz te uredbe urejajo
All storage or exchange of information referred to in this Regulation is subject to
določbe o izvajanju Direktive
the provisions implementing
Vendar pa države članice za namene pravilne uporabe te uredbe
However, Member States
obveznosti in pravic, opredeljenih v členu 10, členu 11(1) ter členih 12 in 21 Direktive 95/46/ES na obseg, ki je potreben zaradi zaščite interesov iz člena 13(e) navedene direktive.
the scope of the obligations and rights provided for in Article 10, Article 11(1), Articles 12 and 21 of Directive 95/46/EC to the extent required in order to safeguard the interests referred to in Article 13(e) of that Directive.
in določbe o njenem izvajanju ter Uredba (ES) št. 45/2001 in določbe o njenem izvajanju.
and its implementing provisions and subject to Regulation (EC) No 45/2001 and its implementing rules
lahko sprejmejo zakonodajne ukrepe za omejitev
adopt legislative measures restricting
Države članice letno obveščajo Komisijo o primerih, ko jim druga država članica ni želela zagotoviti informacij ali jim je preprečila upravno poizvedbo, kljub temu, da so za to ustrezno zaprosile.
Member States shall inform the Commission annually any cases in which other Member States have refused to provide the requesting Member State with information or have prevented the requesting Member State from carrying out an administrative inquiry where a request was introduced in due form.
Zaprošena država članica obvesti Komisijo o razlogih za zavrnitev posredovanja informacij ali izvajanje zahtevane preiskave.
Those requested Member States shall inform the Commission of the grounds on which they refused to give the information or facilitate the inquiry.
Komisija oceni posredovane informacije in oblikuje ustrezna priporočila.
The Commission shall examine the information provided and shall make appropriate recommendations.
Zakonodajna resolucija Evropskega parlamenta z dne 5. maja 2010 o predlogu direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi s pravili glede izdajanja računov ( KOM(2009)0021 – C6-0078/2009 – 2009/0009(CNS) )
European Parliament legislative resolution of 5 May 2010 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing ( COM(2009)0021 – C6-0078/2009 – 2009/0009(CNS) )
ob upoštevanju predloga Komisije Svetu ( KOM(2009)0021 ),
having regard to the Commission proposal to the Council ( COM(2009)0021 ),
ob upoštevanju člena 93 Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6-0078/2009 ),
having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6-0078/2009 ),
ob upoštevanju sporočila Komisije Evropskemu parlamentu in Svetu z naslovom Posledice začetka veljavnosti Lizbonske pogodbe za še nedokončane medinstitucionalne postopke odločanja ( KOM(2009)0665 ),
having regard to the Communication from the Commission to the European Parliament and the Council entitled ‘Consequences of the entry into force of the Treaty of Lisbon for ongoing interinstitutional decision-making procedures’ ( COM(2009)0665 ),
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve in mnenja Odbora za pravne zadeve ( A7-0065/2010 ),
having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Legal Affairs ( A7-0065/2010 ),
poziva Komisijo, naj ustrezno spremeni svoj predlog na podlagi člena 293(2) Pogodbe o delovanju Evropske Unije;
Calls on the Commission to alter its proposal accordingly, pursuant to Article 293(2) of the Treaty on the Functioning of the European Union;
Za pomoč malim in srednje velikim podjetjem, ki imajo težave pri plačevanju DDV pristojnemu organu preden prejmejo plačila svojih kupcev ali naročnikov,
To help small and medium sized enterprises that encounter difficulties to pay the VAT to the competent authority before they have received payment from their customers, Member States should
je treba državam članicam dati možnost, da dovolijo
have the option of allowing
obračun DDV v okviru ureditve po plačani realizaciji, ki dobavitelju omogoča, da pristojnemu organu plača DDV, ko prejme plačilo za dobavo in uveljavi svojo pravico do odbitka ob plačilu za dobavo.
VAT to be accounted using a cash accounting scheme which allows the supplier to pay VAT to the competent authority when he receives payment for a supply and which establishes his right of deduction when he pays for the supply.
Za pomoč malim in srednje velikim podjetjem, ki imajo težave pri plačevanju DDV pristojnemu organu, preden prejmejo plačila svojih kupcev ali naročnikov,
To help small and medium sized enterprises that encounter difficulties to pay the VAT to the competent authority before they have received payment from their customers, Member States should
Direktiva 2006/112/ES Člen 91 – odstavek 2 – pododstavek 1 a (novo)
Directive 2006/112/EC Article 91 – paragraph 2 – subparagraph 1 a (new)
V členu 91(2) se za prvim pododstavkom vstavi naslednji pododstavek:
In Article 91(2), the following subparagraph is inserted after the first subparagraph:
'Z odstopanjem od prvega pododstavka države članice sprejmejo menjalni tečaj, ki ga objavi Evropska centralna banka na dan nastanka obveznosti obračuna davka, ali če na ta dan menjalni tečaj ni bil objavljen, menjalni tečaj, objavljen na dan pred nastankom obveznosti obračuna davka.
'By way of derogation from the first subparagraph, Member States shall accept the exchange rate published by the European Central Bank on the day on which the tax becomes chargeable, or, if no exchange rate is published on that day, that published on the day before the tax becomes chargeable.
Če nobena od valut ni euro, se menjalni tečaj izračuna na podlagi menjalnega tečaja med temi valutami in eurom.„
Where neither currency is the euro, the exchange rate shall be calculated on the basis of the exchange rate between those currencies and the euro.‘
Direktiva 2006/112/ES Člen 167 a – odstavek 2 – uvodni del 2.
Directive 2006/112/EC Article 167a – paragraph 2 – introductory part 2.
Države članice v okviru izbirne ureditve določijo, da
Member States
Direktiva 2006/112/ES Člen 178 – točka f
Directive 2006/112/EC Article 178 – point f
„(f) kadar mora plačati DDV kot kupec ali naročnik, kadar se uporabljajo členi 194 do 197 ali člen 199, mora imeti račun, izdan v skladu z oddelki 3 do 6 poglavja 3 naslova XI in mora izpolnjevati formalnosti, ki jih določi vsaka država članica.“
‘(f) when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI and he must comply with the formalities as laid down by each Member State.’
Direktiva 2006/112/ES Člen 219 a 1.
Directive 2006/112/EC Article 219a 1.
Za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici,
The issue of an invoice shall be subject to the rules applying in the Member State
ki je zadevnemu davčnemu zavezancu izdala identifikacijsko številko DDV, pod katero je opravil dobavo
which issued the taxable person concerned with the VAT identification number under which he made the supply
v kateri je treba plačati DDV
where the VAT is payable
Če takšne številke ni
If no such number exists
, veljajo pravila, ki se uporabljajo v državi članici, v kateri ima dobavitelj sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, ali če nima takšnega sedeža ali stalne poslovne enote, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva
, the rules shall be those applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides
ali se je kakor koli dolžan identificirati za namene DDV
or is otherwise required to be identified for VAT purposes
Kadar se DDV ne plača v Uniji
Where the VAT is not payable in the Union
, veljajo pravila, ki se uporabljajo v državi članici, v kateri ima dobavitelj sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, ali če nima takšnega sedeža ali stalne poslovne enote, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva.
, the rules shall be those applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides.
Če dobavitelj, ki izda račun za obdavčljivo blago ali opravljanje storitev, nima sedeža v državi članici, v kateri je treba plačati DDV, in če mora DDV plačati oseba, ki je prejela blago ali storitve, veljajo za izdajanje računa predpisi države članice, v kateri ima dobavitelj blaga ali storitev sedež ali stalno poslovno enoto, iz katere je dobava opravljena.
Where the supplier issuing an invoice for a taxable supply of goods or services is not established in the Member State where the VAT is payable and the person liable for payment of the VAT is the recipient of the goods or services, the issue of invoice shall be subject to the rules applying in the Member State where the provider of goods or services is established or has a fixed establishment from which the supply is made.
Kadar dobavitelj nima sedeža v Uniji, se za izdajo računov ne uporabljajo določbe iz te direktive.
Where the supplier does not have an establishment in the Union, the issue of invoices shall not be subject to the provisions of this Directive.
, za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici,
is liable for the payment of VAT, the issue of invoice shall be subject to the rules applying in the Member State
Direktiva 2006/112/ES Člen 220 a – odstavek 1 – točka a
Directive 2006/112/EC Article 220a – paragraph 1 – point a
(a) kadar je davčna osnova za dobave blaga ali opravljene storitve nižja od
(a) where the taxable amount of the supply of goods or services is less than
Direktiva 2006/112/ES Člen 221
Directive 2006/112/EC Article 221
Države članice lahko davčnim zavezancem naložijo obveznost, da izdajo
Member States may impose on taxable persons an obligation to issue
račun za blago ali storitve, ki niso navedene členu 220, kadar je kraj dobave navedenega blaga ali opravljanja navedenih storitev na njihovem ozemlju.
invoice in respect of supplies of goods or services other than those referred to in Article 220 where the place of supply of those goods or services is within their territory.
na podlagi člena 226 ali 226b
on the basis of Article 226 or 226b
Države članice lahko davčne zavezance oprostijo obveznosti, predpisanih v členu 220 ali 220a, da izdajo račun za dobavo blaga ali storitev, ki so jo opravili na njihovem ozemlju in so s pravico do odbitka DDV, plačanega v predhodni fazi, ali brez nje, oproščene davka, v skladu s členoma 110 in 111, členom 125(1), členom 127, členom 128(1), členi 132, 135, 136, 375, 376 in 377, členom 378(2), členom 379(2) in členi 380 do 390.
Member States may release taxable persons from the obligation laid down in Article 220 or 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Articles 132, 135, 136, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390.
Direktiva 2006/112/ES Člen 222
Directive 2006/112/EC Article 222
Račun je treba izdati najpozneje 15. dan
An invoice must be issued no later than on the 15th day of the
, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
following that in which the chargeable event occurs.
drugega meseca
second month
Direktiva 2006/112/ES Člen 226 – točka 4
Directive 2006/112/EC Article 226 – point 4
(4) kupčeva oziroma naročnikova identifikacijska številka DDV iz člena 214;
(4) the customer's VAT identification number as referred to in Article 214;
(4) kupčeva oziroma naročnikova identifikacijska številka DDV iz člena 214,
(4) the customer's VAT identification number as referred to in Article 214
pod katero mu je bilo dobavljeno blago ali so bile zanj opravljene storitve, za katere je dolžan plačati DDV, ali mu je bilo dobavljeno blago v skladu s členom 138
under which the customer received a supply of goods or services in respect of which the customer is liable for payment of VAT, or received a supply of goods as referred to in Article 138
Direktiva 2006/112/ES Člen 226 b
Directive 2006/112/EC Article 226b
(b) identifikacija davčnega zavezanca, ki opravi dobavo,
(b) identification of the taxable person making the supply
z navedbo njegove identifikacijske številke DDV
, indicating that person's VAT identification number
(d) znesek DDV, ki se plača ali vknjiži v dobro, ali informacije, potrebne za njegov izračun.
(d) the VAT amount payable or to be credited, or the information needed to calculate it.
stopnja DDV in
the VAT rate and
(a) identifikacija davčnega zavezanca, ki opravi dobavo, z navedbo njegovega imena in naslova;
(a) identification of the taxable person making the supply, indicating that person's name and address;
(b) zaporedna številka, ki temelji na eni ali več serij, ki le identificira račun;
(b) the sequential number, based on one or more series, which only identifies the invoice;
(c) identifikacija kupca, z navedbo njegove identifikacijske številke DDV ter imena in naslova;
(c) identification of the customer, indicating that customer's VAT identification number and name and address;
(d) v primeru oprostitve DDV, ali kadar je kupec oziroma naročnik dolžan plačati DDV, podrobni podatki, ki se zahtevajo v skladu s členoma 226 in 226a.
(d) where there is a VAT exemption, or where the customer is liable for payment of VAT, the details which are required under Articles 226 and 226a.
Direktiva 2006/112/ES Člen 230
Directive 2006/112/EC Article 230
Zneski na računu so lahko izraženi v kateri koli valuti, pod pogojem, da je znesek DDV, ki se plača ali vknjiži v dobro, izražen v nacionalni valuti države članice, v kateri se opravijo dobava ali storitve, z uporabo menjalnega tečaja,
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be credited is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the exchange rate
ki ga objavi Evropska centralna banka na dan nastanka obveznosti obračuna davka ali, če na navedeni dan ni objave, tistega iz prejšnje objave.
published by the European Central Bank for the day on which the tax becomes chargeable, or, if there is no publication on that day, the previous day of publication
navedenega v členu 91
rates referred to in Article 91
Direktiva 2006/112/ES Členi 233, 234, 235 in 237 (25)
Directive 2006/112/EC Articles 233, 234, 235 and 237 (25)
in 237
and 237
se črtajo.
are deleted.
Členi 233, 234
Articles 233, 234
235 se črtajo.
235 are deleted.
Direktiva 2006/112/ES Člen 237
Directive 2006/112/EC Article 237
Člen 237 se nadomesti z naslednjim:
Article 237 is replaced by the following:
'Člen 237
'Article 237
Vsaka država članica posreduje Komisiji do 31. decembra 2013 poročilo o oceni izvajanja elektronskega izdajanja računov.
Each Member State shall submit to the Commission, by 31 December 2013, an evaluation report on the implementation of electronic invoicing.
V poročilih se navede zlasti vse tehnične težave ali pomanjkljivosti, ki so jih imeli davčni zavezanci ali davčna uprava, vključno z oceno vpliva katere koli goljufije, povezane z elektronskim izdajanjem računov, ki je posledica ukinitve zahteve po vključitvi elektronske izmenjave podatkov ali elektronskega podpisa v elektronske račune.
Those reports shall outline, in particular, any technical difficulties or shortcomings that taxable persons and tax administration have encountered, including an assessment of the impact of any fraudulent activities related to electronic invoicing as a result of the removal of the requirement to include EDI or the electronic signature in electronic invoices.
Direktiva 2006/112/ES Člen 244 – odstavek 3
Directive 2006/112/EC Article 244 –paragraph 3
Račun se lahko shrani v isti obliki kot je bil prejet, ali v papirni ali v elektronski obliki.
An invoice may be stored in the same form in which it was received, whether paper or electronic.
Račun v papirni obliki je mogoče spremeniti v elektronsko obliko.
Alternatively, an invoice in paper form may be converted into electronic form.
V ostalem veljajo
In other respects,
za shranjevanje računa pravila, ki se uporabljajo v državi članici, v kateri ima davčni zavezanec sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, če takšnega sedeža ali stalne poslovne enote nima, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV.
the storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Direktiva 2006/112/ES Člen 247
Directive 2006/112/EC Article 247
Davčni zavezanec zagotovi shranjevanje računov za obdobje
The taxable person shall ensure the storage of invoices for a period of
šestih let
six years
petih let
five years
Ta člen ne posega v določbe nacionalne zakonodaje, ki niso povezane z DDV, in ki določajo različna obvezna obdobja shranjevanja za priložena dokazila, vključno z računi.
This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices.
Direktiva 2006/112/ES Člen 248a
Directive 2006/112/EC Article 248a
V oddelku 3 poglavja 4 naslova XI se vstavi člen 248a:
In Section 3 of Chapter 4 of Title XI, the following Article 248a is inserted:
'Člen 248a
'Article 248a
Države članice, v katerih je treba plačati DDV, lahko zaradi nadzora zahtevajo posebne račune, prevedene v njihove uradne jezike.„
For control purposes, the Member States in which the tax is due may require particular invoices to be translated into their official languages.‘
Direktiva 2006/112/ES Naslov XIV – Poglavje 4 a (novo)
Directive 2006/112/EC Title XIV – Chapter 4a (new)
Po členu 401 se vstavi naslednje poglavje:
The following chapter is inserted after Article 401:
'Poglavje 4a
'Chapter 4a
Da bi se razvila učinkovita in zanesljiva elektronska uprava na področju DDV, Komisija oceni obstoječe ukrepe in orodja elektronske uprave v državah članicah ter pospeši izmenjavo najboljših praks med državami članicami na tem področju.
In order actively to develop effective and reliable e-administration in the field of VAT, the Commission shall evaluate existing e-administration measures and tools in the Member States and shall foster the exchange of best practices among Member States in that domain.
Poleg tega Komisija uporabi program Skupnosti Fiscalis 2013, vzpostavljen s Sklepom št. 1482/2007/ES Evropskega parlamenta in Sveta
In addition, the Commission shall use the Community programme to improve the operation of taxation systems in the internal market (Fiscalis 2013), established by Decision No 1482/2007/EC of the European Parliament and of the Council
, hkrati z drugimi obstoječimi viri financiranja EU, kot so strukturni skladi EU, da bi zagotovila tehnično pomoč državam članicam, ki morajo najprej nadgraditi svojo elektronsko upravo z dostopom do in uporabo glavnih vseevropskih sistemov informacijske tehnologije.„
together with other existing Union funding such as the Structural Funds to provide technical assistance to Member States most in need of upgrading their e-administration through access to and use of major trans-Union information technology systems.
UL L 330, 15.12.2007, str.
OJ L 330, 15.12.2007, p.
Sklep Evropskega parlamenta z dne 5. maja 2010 o zahtevi za odvzem imunitete Miloslavu Ransdorfu ( 2009/2208(IMM) )
European Parliament decision of 5 May 2010 on the request for waiver of the immunity of Miloslav Ransdorf ( 2009/2208(IMM) )
ob upoštevanju zahteve za odvzem imunitete Miloslavu Ransdorfu, ki so jo posredovali pristojni organi Češke republike dne 16. septembra 2009 in ki je bila razglašena na plenarnem zasedanju 23. novembra 2009,
having regard to the request for waiver of the immunity of Miloslav Ransdorf, forwarded by the competent authority of the Czech Republic on 16 September 2009, and announced in plenary sitting on 23 November 2009,
po zagovoru Miloslava Ransdorfa, v skladu s členom 7(3) Poslovnika,
having heard Miloslav Ransdorf in accordance with Rule 7(3) of its Rules of Procedure,