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1–33/33
obračun davka na dodano vrednost
1 Pravna redakcija
DRUGO
''obračun davka na dodano vrednost'' pomeni poročilo, ki vsebuje podatke, potrebne za ugotavljanje zneska davka, za katerega je nastala obveznost obračuna v posamezni državi članici;
'value added tax return' means the statement containing the information necessary to establish the amount of tax that has become chargeable in each Member State.
2 Končna redakcija
DRUGO
Pri vsaki transakciji se davek na dodano vrednost, izračunan na ceno blaga ali storitev po stopnji, ki je predpisana za to blago ali storitve, obračuna po odbitku zneska davka na dodano vrednost, ki je neposredno vključen v razne stroškovne komponente.
On each transaction, value added tax, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of value added tax borne directly by the various cost components.
3 Končna redakcija
DRUGO
Brez poseganja v postopek iz člena 27 Direktive 77/388/EGS lahko Latvija eno leto od dne pristopa še naprej uporablja poenostavljen postopek za obračunavanje davka na dodano vrednost od poslov z lesom.
Without prejudice to the procedure set out in Article 27 of Directive 77/388/EEC, Latvia may continue to apply a simplified procedure for charging value added tax on timber transactions until one year after the date of accession.
4 Končna redakcija
DRUGO
Načelo skupnega sistema davka na dodano vrednost zajema uporabo splošnega davka na potrošnjo blaga in storitev, ki je povsem sorazmeren s ceno blaga in storitev, ne glede na število transakcij, ki so se v proizvodnem ali distribucijskem procesu opravile pred fazo, v kateri se davek obračuna.
The principle of the common system of value added tax involves the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, whatever the number of transactions which take place in the production and distribution process before the stage at which tax is charged.
5 Pravna redakcija
DRUGO
Davčni zavezanec, ki nima sedeža, na elektronski način predloži državi članici za identifikacijo, obračun davka na dodano vrednost za vsako koledarsko četrtletje, ne glede na to, ali so bile elektronske storitve opravljene ali ne.
The non-established taxable person shall submit by electronic means to the Member State of identification a value added tax return for each calendar quarter whether or not electronic services have been supplied.
6 Pravna redakcija
DRUGO
Davčni zavezanec, ki nima sedeža, vodi dovolj natančno evidenco o transakcijah v okviru te posebne ureditve, da lahko davčni organi države članice za potrošnjo, ugotovijo, ali je obračun davka na dodano vrednost iz odstavka 5 pravilen. Te evidence morajo biti državi članici za identifikacijo, in državi članici za potrošnjo, na njuno prošnjo na voljo v elektronski obliki. Te evidence se hranijo 10 let po poteku leta, v katerem se je transakcija opravila.
The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct. These records should be made available electronically on request to the Member State of identification and to the Member State of consumption. These records shall be maintained for a period of 10 years from the end of the year when the transaction was carried out.
7 Pravna redakcija
DRUGO
V obračunu davka na dodano vrednost se navedejo identifikacijska številka ter za vsako državo članico potrošnje v kateri je nastala obveznost za plačilo davka, skupno vrednost opravljenih elektronskih storitev v poročevalnem obdobju brez davka na dodano vrednost ter skupen znesek pripadajočega davka. Navedejo se tudi uporabljene davčne stopnje ter celoten dolgovan davek.
The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax. The applicable tax rates and the total tax due shall also be indicated.
8 Pravna redakcija
DRUGO
Za transakcije pod 1(a) lahko država članica zaradi poenostavitve dovoli odlog obračuna davka ter odpravi zahteve glede knjigovodstva za davek na dodano vrednost.
For transactions under 1(a), for the purpose of simplification, the Member State shall authorise suspension of the tax to be collected as well as dispense with the recording requirements of value added tax.
9 Pravna redakcija
DRUGO
V obračunu davka na dodano vrednost se zneski navedejo v evrih. Države članice, ki niso uvedle evra, lahko predpišejo, da se obračun davka izvede v njihovih nacionalnih valutah. Če so bile storitve zaračunane v drugih valutah, se pri izpolnjevanju obračuna davka na dodano vrednost uporabi menjalni tečaj zadnjega dne poročevalnega obdobja. Menjava se izvede na podlagi menjalnih tečajev, ki jih Evropska centralna banka objavi za zadevni dan, ali, če na ta dan ni objave, za naslednji dan objave.
The value added tax return shall be made in euro. Member States which have not adopted the euro may require the tax return to be made in their national currencies. If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
10 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
Davčni zavezanec, ki nima sedeža, vodi dovolj natančno evidenco o transakcijah v okviru te posebne ureditve, da lahko davčni organi države članice za potrošnjo, ugotovijo, ali je obračun davka na dodano vrednost iz odstavka 5 pravilen.
The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct.
11 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
V obračunu davka na dodano vrednost se zneski navedejo v evrih.
The value added tax return shall be made in euro.
12 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Vsak davčni zavezanec plača neto znesek davka na dodano vrednost ob predložitvi obračuna.
Every taxable person shall pay the net amount of the value added tax when submitting the return.
13 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Vsak davčni zavezanec plača neto znesek davka na dodano vrednost ob predložitvi rednega obračuna.
Every taxable person shall pay the net amount of the value added tax when submitting the regular return.
14 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
V obračunu davka na dodano vrednost se navedejo identifikacijska številka ter za vsako državo članico potrošnje v kateri je nastala obveznost za plačilo davka, skupno vrednost opravljenih elektronskih storitev v poročevalnem obdobju brez davka na dodano vrednost ter skupen znesek pripadajočega davka.
The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax.
15 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
po eni strani skupno vrednost dobav blaga iz člena 28c(A), zmanjšano za davek na dodano vrednost, za katere je v tem obdobju nastala obveznost obračuna davka.
on the one hand, the total value, less value added tax, of the supplies of goods referred to in Article 28c (A) on which tax has become chargeable during the period.
16 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
Ta pravica do odbitka nastane, ko nastane obveznost za obračun davka od dobave, za katero se obdavčljiv preprodajalec odloči uporabiti splošno ureditev davka na dodano vrednost.
This right to deduct shall arise at the time when the tax due for the supply in respect of which the taxable dealer opts for application of the normal value added tax arrangements become chargeable.
17 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
po drugi strani skupno vrednost pridobitev blaga znotraj Skupnosti iz člena 28a(1) in (6), zmanjšano za davek na dodano vrednost, za katere je nastala obveznost obračuna davka.
on the other hand, the total value, less value added tax, of the intra-Community acquisitions of goods referred to in Article 28a (1) and (6) on which tax has become chargeable.
18 Prevajalska redakcija
izobraževanje
CELEX: 31998L0080
Za transakcije pod 1(a) lahko država članica zaradi poenostavitve dovoli odlog obračuna davka ter odpravi zahteve glede knjigovodstva za davek na dodano vrednost.
2.(a) For transactions under 1(a), for the purpose of simplification, the Member State shall authorise suspension of the tax to be collected as well as dispense with the recording requirements of value added tax.
19 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
Če so bile storitve zaračunane v drugih valutah, se pri izpolnjevanju obračuna davka na dodano vrednost uporabi menjalni tečaj zadnjega dne poročevalnega obdobja.
If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return.
20 Prevajalska redakcija
izobraževanje
CELEX: 31986L0560
Ta direktiva se uporablja le za zahtevke za vračilo davka na dodano vrednost, obračunanega na računih ob nakupih blaga ali storitev ali ob uvozu, opravljenem na ta dan ali po njem.
This Directive shall apply only to applictions for refunds concerning value added tax charged on purchases of goods or services invoiced or on imports effected on or after that date.
21 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
"- po drugi strani skupni znesek pridobitev blaga znotraj Skupnosti iz člena 28a(1) in (6) na ozemlju države, v kateri je nastala obveznost obračuna davka, zmanjšan za davek na dodano vrednost.
'- on the other hand, the total amount, less value-added tax of the intra-Community acquisitions of goods referred to in Article 28a (1) and (6) effected within the territory of the country on which tax has become chargeable.
22 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Če bi uporaba splošne ureditve davka na dodano vrednost ali poenostavljene ureditve iz člena 24 za kmete povzročila težave, lahko države članice za kmete uporabijo pavšalno ureditev za nadomestitev davka na dodano vrednost, obračunanega pri nakupih blaga in storitev, ki jih opravijo kmetje pavšalisti v skladu s tem členom.
Where the application to farmers of the normal value added tax scheme, or the simplified scheme provided for in Article 24, would give rise to difficulties, Member States may apply to farmers a flat-rate scheme tending to offset the value added tax charged on purchases of goods and services made by the flat-rate farmers pursuant to this Article.
23 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Brez poseganja v druge določbe Skupnosti lahko države članice s pogojem posvetovanj iz člena 29, če transakcije niso namenjene za končno porabo in/ali potrošnjo in je znesek davka na dodano vrednost, obračunan ob sprostitvi za domačo porabo, enak znesku davka, ki bi bil obračunan, če bi bila vsaka taka transakcija obdavčena pri uvozu ali na ozemlju države, sprejmejo posebne ukrepe, s katerimi so oproščene plačila davka na dodano vrednost vse ali nekatere od naslednjih transakcij:
Without prejudice to other Community provisions, Member States may, subject to the consultations provided for in Article 29, take special measures designed to relieve from value added tax all or some of the following transactions, provided that they are not aimed at final use and/or consumption and that the amount of value added tax charged at entry for home use corresponds to the amount of the tax which should have been charged had each of these transactions been taxed on import or within the territory of the country:
24 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Doda se še naslednje: skupna vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28b(B)(1), opravljenih na ozemlju države, zmanjšana za davek na dodano vrednost, za katere je nastala obveznost obračuna davka v obračunskem obdobju, če se kraj odhoda pošiljke ali prevoza blaga nahaja na ozemlju druge države članice.
The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State.
25 Prevajalska redakcija
izobraževanje
CELEX: 31997R2026
izraz "uvozne dajatve" pomeni tarife, carine in druge finančne dajatve, ki niso naštete drugje v tej opombi in se obračunajo za uvoz,izraz "posredni davki" pomeni prometni davek, trošarine, davek na dodano vrednost, davek od franšiz, takse, davek na prenos, davek od zalog in opreme, dajatve na meji in vse druge davke, ki ne spadajo pod neposredne davke in uvozne dajatve,
the term 'import charges` shall mean tariffs, duties, and other fiscal charges not elsewhere enumerated in this note that are levied on imports, - the term 'indirect taxes` shall mean sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges,
26 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Doda se še naslednje: skupna vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28b(B)(1), opravljenih na ozemlju druge države članice, zmanjšana za davek na dodano vrednost, za katerega je nastala obveznost obračuna davka v obračunskem obdobju, če se kraj odhoda odposlanega ali odpeljanega blaga nahaja na ozemlju države,
The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected within the territory of another Member State for which tax has become chargeable during the return period where the place of departure of the dispatch or transport of the goods is situated in the territory of the country,
27 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Države članice lahko tudi zahtevajo, da osebe, ki opravljajo pridobitve novih prevoznih sredstev znotraj Skupnosti, kot so opredeljena v členu 28a(1)(b), pri predložitvi obračuna iz odstavka 4, zagotovijo vse potrebne podatke za uporabo davka na dodano vrednost in nadzor davčnega organa.
Member States may also require persons who effect intra-Community acquisitions of new means of transport as defined in Article 28a (1) (b) to provide, when submitting the return referred to in paragraph 4, all the information necessary for value added tax to be applied and inspected by the tax authority.
28 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Za ohranitev enakih pogojev konkurence lahko države članice, namesto da ne dovolijo odbitkov, obdavčijo blago, ki ga davčni zavezanec bodisi sam proizvede ali kupi v državi bodisi uvozi, tako da ta davek ne preseže davka na dodano vrednost, ki bi bil obračunan ob pridobitvi istovrstnega blaga.
To maintain identical conditions of competition, Member States may, instead of refusing deduction, tax the goods manufactured by the taxable person himself or which he has purchased in the country or imported, in such a way that the tax does not exceed the value added tax which would have been charged on the acquisition of similar goods.
29 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
dolgovani davek za vsako dobavo iz (a) je enak znesku davka, ki bi ga bilo treba plačati, če bi se od dobave obračunaval davek na dodano vrednost po splošni ureditvi, zmanjšan za znesek davka na dodano vrednost, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno vrednost prevoznih sredstev; (c) davek, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno ceno prevoznih sredstev, se izračuna po naslednji metodi: - nabavna cena, ki se upošteva je nabavna cena v smislu člena 26a(B)(3), - šteje se, da nabavna cena, ki jo plača obdavčljiv preprodajalec, vključuje davek, ki bi ga bilo treba plačati, če bi dobavitelj, od katerega je preprodajalec prevozno sredstvo prejel, uporabil splošno ureditev davka na dodano vrednost,
the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer; (c) the tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer shall be calculated according to the following method: - the purchase price to be taken into account shall be the purchase price within the meaning of Article 26a (B) (3), - that purchase price paid by the taxable dealer shall be deemed to include the tax that would have been due if the taxable dealer's supplier had subjected the supply to the normal value added tax arrangements,
30 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
Doda se še naslednje: skupno vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28(b)(B)(1) opravljenih na ozemlju države, za katere je nastala obveznost obračuna davka v obračunskem obdobju, zmanjšano za davek na dodano vrednost, če je kraj odhoda odposlanega ali odpeljanega blaga na ozemlju druge države članice in skupni znesek, zmanjšan za davek na dodano vrednost, dobav blaga opravljenih na ozemlju države, za katerega je davčni zavezanec določen kot oseba, ki je dolžna plačati davek v skladu s členom 28c(E)(3) in za katerega je nastala obveznost za plačilo davka v obdobju, ki ga zajema poročilo.";
The following shall also be added: the total value, less value-added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State, and the total amount, less value-added tax, of the supplies of goods made within the territory of the country for which the taxable person has been designated as the person liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become payable in the course of the period covered by the declaration.`,
31 Prevajalska redakcija
izobraževanje
CELEX: 31994D0167
"Države članice imajo možnost, da odobrijo oprostitev plačila davka na dodano vrednost za poročne predmete in premično premoženje osebe, ki prenaša svoje prebivališče, pod pogojem, da so bile uvozne dajatve in/ali davki, ki se običajno plačujejo za to blago v njegovi državi odhoda ali porekla, dejansko obračunani.
'Member States have the option of making relief from value added tax on trousseaux and movable property belonging to the person transferring his or her residence subject to the condition that any customs duties and/or taxes to which the goods are normally liable in their country of departure or origin have actually been levied.
32 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Predvsem lahko države članice določijo, da davka na dodano vrednost, ki bi ga pri uvozu blaga morali plačati davčni zavezanci ali osebe, ki so dolžne plačati davek, ali določene kategorije teh oseb, ni treba plačati v trenutku uvoza, pod pogojem, da se davek kot tak navede v obračunu, ki se predloži v skladu s členom 22(4).
In particular, Member States may provide that the value added tax payable on importation of goods by taxable persons or persons liable to tax or certain categories of these two need not be paid at the time of importation, on condition that the tax is mentioned as such in a return to be submitted under Article 22 (4).
33 Prevajalska redakcija
izobraževanje
CELEX: 32000R1901
Posredovanje informacij davčne narave iz člena 11(4) Osnovne uredbe s strani upravnih organov države članice, odgovornih za uporabo predpisov o davku na dodano vrednost, službam, ki so v tej državi članici odgovorne za pripravo statistike blagovne menjave med državami članicami, je omejeno na informacije, ki jih morajo poslovni subjekti, zavezani obračunavati DDV, zagotoviti skladno s členom 22 Direktive 77/388/EGS.
The provision of information of a fiscal nature referred to in Article 11(4) of the Basic Regulation by a Member State's administrative authorities responsible for the application of laws on value added tax to the departments in that Member State responsible for compiling statistics relating to the trading of goods between Member States is limited to information which those liable to account for VAT are required to provide in accordance with Article 22 of Directive 77/388/EEC.
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obračun davka na dodano vrednost