natgillin/translations-raw huggingface dataset:
It is, by contrast, of practical importance to both of the latter that accurate figures be used in the calculations determining amounts due.
Vendar ima uporaba natančnih �tevilk pri računanju dolgovanih zneskov praktičen pomen za trgovca na drobno in za davčne organe.
It might be objected that a fraction of a cent is a tiny amount, and not such as to compromise seriously the integrity of the VAT system.
Mogoče je ugovarjati, da je delček centa le drobcen znesek in ne tak, ki bi resno ogrozil celovitost sistema DDV.
However, where a fraction of a cent is multiplied by the number of items sold in a given tax period, the impact can be considerable.
Če pa delček centa pomnožimo s �tevilom prodanih artiklov v danem davčnem obdobju, gre lahko za znaten vpliv.
In accordance with Article 22(4) and (5) of the Sixth Directive, the amount of output tax must be declared by the taxable person in his regular return, where it will serve as an element in the calculation of the net tax which he must pay when submitting the return.
V skladu s členom 22(4) in (5) Šeste direktive mora davčni zavezanec prijaviti znesek izstopnega davka v rednem obračunu, v katerem bo uporabljen kot postavka pri izračunu neto davka, ki ga mora plačati ob predložitvi obračuna.
Any increase in the amount declared (the result of rounding up) means an increase in the net tax to be paid to the tax authority, and any decrease (the result of rounding down) means a decrease in that net tax. 26
Vsako povečanje prijavljenega zneska (ki je posledica zaokrožitve navzgor) pomeni povečanje neto davka, ki ga je treba plačati davčnemu organu, in vsako zmanj�anje (ki je posledica zaokrožitve navzdol) pomeni zmanj�anje tega neto davka. 26
Ahold’s calculation indicates that, for two of its stores for one month, the difference would have been about EUR 1 400.
Izračun družbe Ahold kaže, da bi bila enomesečna razlika za dve njeni trgovini približno 1400 EUR.
According to its websites, Ahold operates over 2 000 retail outlets of varying sizes in the Netherlands alone.
Glede na navedbe na spletnih straneh družbe Ahold ima ta družba samo na Nizozemskem več kot 2000 različno velikih trgovin na drobno.
In that light, the United Kingdom Government’s rough estimate that, ‘if the four largest supermarket chains making supplies in the United Kingdom were to be permitted to operate rounding down per article, without any change of prices paid by customers, it would lead to a rounding down of the VAT accounted for and paid by those supermarket chains of well in excess of GBP 70 million per annum (EUR 100 million)’, seems plausible. 27
Zdi se torej verjetna groba ocena vlade Združenega kraljestva, da „če bi �tiri največje verige supermarketov, ki dobavljajo v Združenem kraljestvu, smele izvesti zaokroževanje navzdol za posamezen artikel, ne da bi spremenile cene, ki jih plačajo potro�niki, bi to privedlo do zaokrožitve DDV, kot ga obračunajo in plačajo te verige supermarketov, navzdol v vi�ini krepko prek 70 milijonov funtov na leto (100 milijonov EUR)“. 27
Thus, although the exact proportion of tax included in each retail price and paid by the consumer (19/119 of that price, in our example) does not vary, rounding the amount up to the nearest cent in the regular return would oblige the retailer to pay out of his profit a fraction of a cent more than is actually due, and rounding down would allow him to retain a fraction of a cent as additional profit.
Torej, čeprav se natančen delež davka, ki je vključen v vsaki maloprodajni ceni in ga plača potro�nik (v na�em primeru 19/119 te cene), ne spremeni, bi zaokroževanje zneska navzgor do najbližjega centa v rednem obračunu trgovca na drobno zavezalo, da iz svojega dobička plača delček centa več, kot je dejansko dolžan, zaokroževanje navzdol pa bi mu omogočilo, da zadrži delček centa kot dodaten dobiček.
There is no reason to suppose that rounding up would lead to any less distort- ion than rounding down, but the distortion could be greater in Member States where the smallest currency unit used is larger than the cent.
Ni razloga za domnevo, da bi zaokroževanje navzgor privedlo do manj�e razlike kot zaokroževanje navzdol, a bi bila razlika lahko večja v državah članicah, kjer je najmanj�a denarna enota večja od centa.
26 — Or, if input tax exceptionally exceeds output tax during the tax period in question, a decrease or increase, respectively, in the net amount to be reimbursed by the authority.
26 – Ali, če v zadevnem davčnem obdobju vstopni davek izjemoma preseže izstopni davek, zmanj�anje oziroma povečanje neto zneska, ki ga mora organ vrniti.
27 — At the hearing, counsel for the United Kingdom spoke of even greater figures, between GBP 200 million and 800 million.
27 – Na obravnavi je zastopnik Združenega kraljestva govoril o �e večjih �tevilkah med 200 in 800 milijoni funtov.
At least two types of approach would appear suitable in order to reduce or min -imise, if not completely eliminate, the distortion I have highlighted above.
Vsaj dve vrsti pristopov se zdita primerni za zniževanje ali minimaliziranje, če ne popolno odpravo razlike, ki sem jo izpostavila zgoraj.
They could be applied independently or in combination.
Lahko se uporabita ločeno ali povezano.
Systematic rounding down or rounding up of the amount of VAT due on each item sold would thus lead to significant overall divergence from a result fully consistent with the principles of exact proportionality and neutrality of VAT.
Sistematično zaokroževanje zneskov DDV, dolgovanih od vsakega prodanega artikla, navzdol ali navzgor bi tako privedlo do znatnega celotnega razkoraka od rezultata, ki je v celoti skladen z načeli popolne sorazmernosti in nevtralnosti DDV.
28 With rounding down, in the aggregate, significant sums of VAT would be paid by customers and retained by retailers rather than being handed over, as due, to the tax authorities; with rounding up, similar amounts would be collected by the authorities from retailers, although not due and not paid by customers.
28Gledano v celoti bi z zaokroževanjem navzdol stranke plačale, trgovci na drobno pa zadržali, znatne vsote DDV, namesto da bi jih, ker so dolgovane, predali davčnim organom; z zaokroževanjem navzgor pa bi ti organi od trgovcev na drobno pobrali podobne vsote, ki niso dolgovane in jih stranke niso plačale.
Consequently, Community VAT law cannot permit — let alone require — systematic rounding down (or up) of the VAT on each item sold by retailers when accounting for tax.
Pravo Skupnosti o DDV zato pri obračunavanju davka ne more dovoliti, �e manj pa zahtevati, sistematičnega zaokroževanja DDV navzdol (ali navzgor) za vsak artikel, ki ga prodajo trgovci na drobno.
Such an approach need not affect the amount of VAT included in the price paid by each consumer for each item, which, at a rate of 19%, remains at 19/119 of the
Tak pristop ne bi nujno vplival na znesek DDV, vključen v ceni, ki jo kupec plača za vsak artikel, ki pri stopnji 19 % ostane pri
However, it may be helpful to consider what types of solution may be acceptable, bearing in mind that the situation of immediate interest concerns retail sales to final consumers at VAT-inclusive prices.
Morda bi bilo koristno razmisliti o tem, kak�ne vrste re�itev bi bile sprejemljive, saj se položaj, ki nas tu neposredno zanima, nana�a na prodajo na drobno končnim potro�nikom po cenah, ki vključujejo DDV.
29 — At the hearing, the United Kingdom cited a case in which arithmetic rounding per article would have led to a tax discrepancy of over GBP 17 000 in six months for a single trader.
28 – Sistematično zaokroževanje na ravni računa ali „nakupo -valne ko�arice“ mora prav tako imeti pomemben, a manj�i učinek glede na veliko �tevilo takih računov, ki se izdajo dnevno v vsaki državi članici.
It is also true that the arithmetic method contains a slight but systematic upwards bias in that 0.5 of a cent is always rounded up, even though it is exactly half way between two whole cents.
29 – Na obravnavi je Združeno kraljestvo navedlo primer, v katerem bi računsko zaokroževanje za posamezen artikel pri enem samem trgovcu v �estih mesecih privedlo do davčne razlike v vi�ini prek 17.000 funtov.
That problem could be mitigated by ‘banker’s rounding’ or ‘rounding to even’, in which, for example, when rounding to whole numbers, any figure ending in exactly.
Res je tudi, da je računska metoda nekoliko, a sistematično navzgor pristranska, ker se 0,5 centa vedno zaokroži navzgor, čeprav je natanko na polovici med dvema celima centoma.
5, followed by nothing else, is rounded to the nearest whole even number.
To težavo bi lahko ublažili z „bankirjevim zaokroževanjem“ ali „sodim izenačevanjem“ pri katerem, na primer pri zaokroževanju na cela �tevila, se vsako �tevilo, ki se konča natančno s,5 in mu nič ne sledi, zaokroži na najbližje sodo �tevilo.
Thus, 3.5 becomes 4, as before, but 2.5 becomes 2.
Tako 3,5 postane 4, kot prej, a 2,5 postane 2.
30It is, rather, a practical means of achieving an approximation of the total of those individual amounts for which each retailer must account to the tax authority in his regular return.
30Gre predvsem za praktičen ukrep doseganja približka vsote tistih posameznih zneskov, ki jih mora vsak trgovec na drobno obračunati davčnim organom v svojem rednem obračunu.
A possibly greater degree of accuracy could be achieved by calculating the amount of VAT in the price of each item to, say, the eighth or tenth decimal place and totalling all the amounts thus calculated before rounding to the nearest cent, but that refinement seems unnecessarily elaborate (and burdensome for the smaller trader).
Morebitno večjo stopnjo natančnosti bi lahko dosegli z izračunanjem zneska DDV v ceni vsakega artikla do, na primer, osme ali desete decimalke in se�tevanjem vseh tako izračunanih zneskov pred zaokroževanjem na najbližji cent, vendar se zdi ta izbolj�ava nepotrebno temeljita (in obremenjujoča za manj�ega trgovca).
If the effect of rounding is thus limited to a fraction of a cent for each retailer for each rate of tax in each regular return, there will be no serious distortion of the total amount of tax collected compared with the total amount paid by consumers, and the distort- ion of neutrality cannot exceed a few cents per retailer.
Če se učinek zaokroževanja torej omeji na delček centa za vsakega trgovca na drobno za vsako davčno stopnjo v vsakem rednem obračunu, ne bo pri�lo do pomembnih razlik celotnih zneskov pobranega davka v primerjavi s celotnim zneskom, ki ga plačajo potro�niki, in izkrivljanje nevtralnosti ne more preseči nekaj centov pri posameznem trgovcu na drobno.
Moreover, if rounding is deferred to the latest possible stage, systematic rounding down will not affect the integrity of the system to more than a truly negligible extent.
Poleg tega, če se zaokroževanje odloži do zadnje mogoče faze, bo sistematično zaokroževanje navzdol res zanemarljivo vplivalo na celovitost sistema.
The Court specified in Elida Gibbs that, in the final reckoning, the amount benefiting the tax authority may not exceed the tax paid by the final consumer.
Sodi�če je v zadevi Elida Gibbs razložilo, da pri končnem izračunu znesek, od katerega imajo korist davčni organi, ne sme preseči davka, ki ga plača končni potro�nik.
31If that dictum is to be followed strictly, systematic rounding down at the stage of the regular return would appear to be the solution which most closely respects the rules and principles to be observed.
31 Če je treba strogo slediti temu izreku, se zdi, da bi bilo sistematično zaokroževanje navzdol v fazi rednega obračuna re�itev, ki bi najbolje spo�tovala predpise in načela, ki se jih je treba držati.
Second, following on from the last consideration, no rounding need take place at all until an actual payment of VAT has to be made, separate from any indication of VAT-inclusive prices.
Drugič, iz zadnjega preudarka sledi, da zaokroževanje sploh ni potrebno, dokler ni treba dejansko plačati DDV, ločeno od vsakr�ne navedbe cen, ki vključujejo DDV.
That stage is not reached until the amount due with each regular return in accordance with Article 22(5) of the Sixth Directive is calculated.
Ta faza se doseže �ele, ko se izračuna znesek, dolgovan na podlagi rednega obračuna v skladu s členom 22(5) Šeste direktive.
Until then, retailers’ accounts need state only VAT-inclusive prices for each applicable rate of tax; the amount of tax included in those prices can simply be recorded as 19/119, or 6/106 or whatever the applicable fraction is (the ‘exact proportion’ required by Article 2 of the First Directive).
Do takrat morajo računovodski izkazi trgovca na drobno vsebovati le cene, ki vključujejo DDV, za vsako ustrezno davčno stopnjo; znesek davka, ki ga te cene vključujejo, se lahko preprosto vpi�e kot 19/119 ali 6/106 ali kakr�en koli je že ustrezni ulomek („povsem sorazmeren“ delež, ki ga zahteva člen 2 Prve direktive).
If rounding is confined to the final stage, the result is more accurate
Če se zaokroževanje omeji na
30 — It may be indicated for the customer’s information in a rounded form, as I have suggested at point 34 above.
30 – Za informacijo stranki se lahko navede zaokroženo, kot sem predlagala v točki 34 zgoraj.
Problems could arise, however, if the rounded amount were taken as the actual amount of VAT included in the price.
Vendar bi se lahko pojavile težave, če bi se zaokrožen znesek uporabil kot dejanski znesek DDV, ki je vključen v ceni.
For example, an item sold at EUR 0.28 with VAT at 19% contains EUR 0.0447 in VAT (19/119 of EUR 0.28).
Na primer artikel, prodan po ceni 0,28 EUR z 19 % DDV, vključuje 0,0447 EUR DDV (19/119 od 0,28 EUR).
If that is rounded to EUR 0.04, the price exclusive of VAT is EUR 0.24.
Če se to zaokroži na 0,4 EUR, je cena brez DDV 0,24 EUR.
But 19% of EUR 0.24 is EUR 0.0456, which should be rounded to EUR 0.05, so that the VAT-inclusive price should have been EUR 0.29.
Vendar je 19 % od 0,24 EUR 0,0456 EUR, kar je treba zaokrožiti na 0,05 EUR, tako da bi morala biti cena z DDV 0,29 EUR.
Although English was the language of the case, it seems to me that the formulation in the English version — ‘the tax authorities may not in any circumstances charge an amount exceeding the tax paid by the final consumer’ — does not accurately reflect the French in which the judgment was originally drafted — ‘l’administration fiscale ne saurait en définitive percevoir un montant supérieur à celui payé par le consommateur final’ (my emphasis).
I-5339, točke od 18 do 24, posebno točka 24. Čeprav je bila angle�čina jezik postopka, se mi zdi, da besedilo v angle�ki različici – „the tax authorities may not in any circumstances charge an amount exceeding the tax paid by the final consumer“ – ne odseva pravilno francoske različice, v kateri je bila sodba izvirno napisana – „l’administration fiscale ne saurait en définitive percevoir un montant supérieur à celui payé par le consommateur final“ (moj poudarek).
VAT-exclusive prices and supplies to taxable persons they fix those prices in response to market considerations: their desired profit margin, the price the customer is willing to pay and the price charged by competitors.
te cene določijo kot odgovor na dejavnike trga: želeno stopnjo dobička, ceno, ki jo je kupec pripravljen plačati, in ceno, ki jo zaračunavajo konkurenti.
It is clear that rounding of VAT amounts can affect those considerations, particularly where lowprice, high-turnover items are concerned.
Jasno je, da zaokroževanje zneskov DDV lahko vpliva na te dejavnike, predvsem kadar gre za nizko cenovne artikle, ki se hitro porabijo.
However, VAT is intended to be neutral vis-à-vis traders, and VAT calculations should not be allowed to influence commercial decisions of that kind.
Vendar naj bi bil DDV nevtralen do trgovcev in izračuni DDV ne bi smeli vplivati na take trgovske odločitve.
In that regard, it is particularly important to bear in mind that large supermarket chains have a much greater ability to take such calculations into account than do small traders, so that any possibility of rounding VAT on individual items may distort competition in favour of the former to the detriment of the latter.
V zvezi s tem je posebno pomembno upo�tevati, da imajo velike verige supermarketov veliko večjo sposobnost, da upo�tevajo take izračune, kot majhni trgovci, tako da lahko morebitno zaokroževanje DDV za posamezne artikle izkrivi konkurenco v korist prvih in v �kodo zadnjih.
The case before the Hoge Raad concerns retail sales at VAT-inclusive prices.
Zadeva pred Hoge Raad se nana�a na maloprodajne cene, ki vključujejo DDV.
The considerations set out above relate to that specific context, and assume that sales are made to final consumers.
Zgoraj navedeni preudarki se nana�ajo na ta specifični kontekst in domnevajo, da se prodaje opravijo končnim potro�nikom.
Such consumers, as I have indicated, are entitled to know the proportion of VAT included in the price they have paid, and may be informed how much it amounts to, to the nearest cent.
Kot sem omenila, imajo taki potro�niki pravico vedeti, kak�en delež DDV je vključen v ceni, ki so jo plačali, in se jih lahko obvesti, koliko zna�a ta delež do najbližjega centa.
That information is commonly given on retailers’ receipts, but need not be binding as between the trader and the tax authority.
Ta podatek je običajno razviden iz računa trgovca na drobno, vendar ni treba, da je zavezujoč v razmerju med trgovcem in davčnim organom.
In summary: (i) where amounts have to be totalled, arithmetic rounding will lead to less distortion than systematic rounding up or down (and rounding to even will reduce the distortion still further); (ii) distortion can be more effectively minimised by calculating amounts due only after totalling individual VAT-inclusive amounts for each tax period; (iii) at that stage, in order to avoid any excess payment to the tax authority, it is acceptable to round the amount due down to the nearest minimum unit of payment in all cases.
Povzeto povedano: (i) če je treba zneske se�teti, bo računsko zaokroževanje privedlo do manj�e razlike kot sistematično zaokroževanje navzgor ali navzdol (zaokroževanje na soda �tevila pa bo �e dodatno zmanj�alo razliko), (ii) razlika se lahko bolj učinkovito minimizira z računanjem dolgovanih zneskov �ele po se�tetju posameznih zneskov, ki vključujejo DDV, za vsako davčno obdobje; (iii) da bi se izognili preplačilu davčnim organom, je v tej fazi v vseh primerih sprejemljivo zaokrožiti dolgovani znesek navzdol do najbližje najmanj�e plačilne enote.
I would stress that the approaches I have outlined should not be viewed as necessarily the only possibilities open to Member States.
Poudariti bi želela, da se pristopi, ki sem jih omenila, ne smejo nujno razumeti kot edine možnosti, ki so na voljo državam
However, where sales are made to taxable persons who will use the goods in question for the purposes of their taxable outputs, it is necessary to issue a VAT invoice in accordance with Article 22(3) of the Sixth Directive.
Če pa se prodaje opravijo davčnim zavezancem, ki bodo zadevno blago uporabili za svoje obdavčljive izstopne transakcije, je nujno izdati DDV račun v skladu s čle -nom 22(3) Šeste direktive.
That invoice must state both the price exclusive of tax and the amount of tax, each of which must thus be expressed as an amount capable of payment.
Na tem računu morata biti navedena cena brez davka in znesek davka ter morata biti izražena kot znesek, ki ga je mogoče plačati.
Such situations normally concern not retailers but traders whose business is essentially to supply other taxable persons.
Taki položaji običajno ne zadevajo trgovcev na drobno, temveč trgovce, katerih dejavnost je predvsem dobava drugim davčnim zavezancem.
Unlike retail traders, they typically fix a price — in whole cents — exclusive of tax, then apply VAT at the appropriate rate to that price.
V nasprotju s trgovci na drobno običajno določijo ceno – v celih centih –, ki ne vključuje davka, tej ceni pa nato dodajo DDV po ustrezni stopnji.
In order to indicate the amount of VAT as a whole number of cents, it will again often be necessary to round the amount up or down.
Da bi določili znesek DDV kot celo �tevilo centov, bo zopet pogosto nujno zaokrožiti zneske navzgor ali navzdol.
However, in such a situation, the distort -ions I have outlined above either do not arise or have greatly mitigated effects.
Vendar v takem položaju razlike, ki sem jih navedla zgoraj, ne pomenijo ali nimajo znatno blažilnih posledic.
It is true that the cumulative effect of rounding on such transactions may affect the overall amount of VAT revenue collected by the Member State, but that effect will be limited.
Res je, da lahko kumulativni učinek zaokroževanja na take transakcije vpliva na celotni znesek dohodka države članice od DDV, vendar bo ta učinek omejen.
Final consumers obtain their supplies overwhelmingly from retailers who are required to sell at VAT-inclusive prices.
Končni potro�niki dobijo blago v glavnem od trgovcev na drobno, ki morajo prodajati po cenah, ki vključujejo DDV.
On the occasions when they do not, their purchases are likely to be of more substantial value, so that rounding by less than one cent will represent an appreciably smaller proportional difference.
Kadar pa ne, bodo njihovi nakupi verjetno večje vrednosti, tako da bo zaokroževanje za manj kot en cent pomenilo precej manj�o sorazmerno razliko.
If rounding is arithmetic, the effect, both on overall VAT receipts and on individual customers, will be limited.
Če bo zaokroževanje računsko, bo učinek na celotni račun DDV in posamezno stranko omejen.
As regards individual transactions, where the output tax charged by the supplier represents input tax which will subsequently be deducted by the customer, the amount neither burdens nor benefits either party and, because the output tax and the input tax cancel each other out by the operation of the deduction system, the amount collected on the supply to the final consumer at the end of the VAT chain is unaffected.
Kar zadeva posamezne transakcije, kjer izstopni davek, ki ga zaračuna dobavitelj, pomeni vstopni davek, ki ga bo pozneje stranka od�tela, znesek ne bremeni nobene od strani in nobeni ne koristi; ker se izstopni in vstopni davek pri sistemu odbitkov izničita, znesek, ki se pobere pri dobavi končnemu potro�niku na koncu verige DDV, ostane enak.
Where, in exceptional individual transactions, a taxable person purchases from a retailer items which he will use for his taxable outputs and the VAT on which he will wish to deduct, he will request an invoice stating the net price together with the amount of tax.
Kadar pri izjemnih posameznih transakcijah davčni zavezanec od trgovca na drobno kupi artikel, ki ga bo uporabil za obdavčljive izstopne transakcije, in bo zato pri nabavi plačani DDV želel odbiti kot vstopni davek, bo zahteval račun, na katerem bo navedena neto cena skupaj z zneskom davka.
In that event, the retailer must make a slight adjustment to his price in order to be able to show those amounts in whole cents.
V tem primeru mora trgovec na drobno malo popraviti svojo ceno, da bo lahko prikazal te zneske v celih centih.
However, for the reasons I have explained, that adjustment will have no effect on either party or on the amount of VAT ultimately collected.
Vendar pa iz razlogov, ki sem jih navedla, popravek ne bo vplival na nobeno od strani in ne na znesek DDV, ki bo nazadnje pobran.
32 — It should be noted that this is not an option for true retail traders, who are obliged to set VAT-inclusive prices (see Directive 98/6, cited in point 12 above.)
32 – Treba je opozoriti, da pravi trgovci na drobno, ki morajo določati cene, ki vključujejo DDV, te možnosti nimajo na voljo (glej zgoraj v točki 12 navedeno Direktivo 98/6/ES).
In the rarer cases where the supply is to a final consumer, rounding, although it has a slight effect on the amount paid by the customer and collected by the tax authority, does not affect the neutrality of the tax from the supplier’s point of view.
V redkej�ih primerih, kjer se dobavlja končnemu potro�niku, zaokroževanje ne vpliva na nevtralnost davka z vidika dobavitelja, čeprav ima rahel vpliv na znesek, ki ga plača stranka in ga pobere davčni organ. Zaračunan znesek je znesek, ki ga je treba obračunati davčnemu organu, in delček, s