Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–50/79
pavšalni sistem
1 Končna redakcija
CELEX: 32004R0138
"DDV na nakupe" je DDV, ki bi ga lahko kmetovalci, za katere velja pavšalni sistem, odbili, če bi zanje veljal standardni sistem DDV.
"VAT on purchases" is the VAT which farmers who are subject to the flat-rate system would have been able to deduct had they been subject to the standard VAT system.
2 Končna redakcija
CELEX: 32004R0138
in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat-rate system are not fully compensated via the selling price or via reimbursement.
3 Končna redakcija
CELEX: 32004R0138
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
4 Končna redakcija
CELEX: 32004R0138
Naslednji koncepti standardnega sistema DDV se uporabljajo tudi za pavšalne sisteme:
The following concepts for the standard VAT system apply also to the flat-rate systems:
5 Končna redakcija
CELEX: 32004R0138
Metoda zajemanja previsokih ali premajhnih nadomestil DDV v pavšalnih sistemih je naslednja:
The method of recording over- or under-compensation of VAT under flat-rate systems is as follows:
6 Končna redakcija
CELEX: 32004R0138
prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
under-compensation of VAT resulting from the application of the flat-rate VAT systems (cf. 3.041 and 3.042).
7 Končna redakcija
CELEX: 32004R0138
Kmetje, za katere veljajo pavšalni sistemi, pa imajo računovodske težave (prim. 3.035 in naslednje).
For farmers subject to the flat-rate systems, however, there are accounting problems (cf. 3.035 and following).
8 Končna redakcija
CELEX: 32004R0138
Pavšalne sisteme, ki se uporabljajo v državah članicah EU, lahko razdelimo v dve glavni vrsti nadomestil za DDV, plačan pri nakupih:
The flat-rate systems used in the EU Member States can be grouped into two main types of compensation for VAT paid on purchases:
9 Končna redakcija
CELEX: 32004R0138
Odbitni DDV se izračuna za vse nakupe, ki jih opravijo kmetijske enote, ne glede na to, ali se DDV zaračunava po standardnem ali pavšalnem sistemu.
Deductible VAT is calculated for all purchases made by agricultural units, whether subject to VAT under the standard or the flat-rate system.
10 Končna redakcija
CELEX: 32004R0138
vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju in ki izhajajo iz sistema pavšalnega nadomestila (prim. 3.041 in 3.042),
over-compensation of VAT resulting from the application of the flat-rate systems (cf. 3.041 and 3.042),
11 Končna redakcija
CELEX: 32004R0138
Vendar pa obstajajo poleg standardnih predpisov o DDV tudi posebni predpisi za kmetijstvo (sistemi pavšalnega DDV), ki se razlikujejo po posameznih državah članicah.
However, in addition to the standard VAT regulations, there are special regulations for agriculture (VAT flat rate systems) which differ in form from one EU Member State to another.
12 Končna redakcija
CELEX: 32004R0138
Razlika med pavšalnim nadomestilom, odobrenim kmetovalcem, za katere veljajo pavšalni sistemi, in DDV, ki bi ga lahko odbili, če bi zanje veljal standardni sistem, predstavlja previsoko ali premajhno nadomestilo.
The difference between the flat-rate compensation granted to farmers who are subject to the flat-rate systems and the VAT which they would have been able to deduct if they had been subject to the standard VAT system represents over- or under-compensation.
13 Končna redakcija
CELEX: 32004R0138
Razlika med odbitnim DDV, ki bi ga lahko odbile kmetijske enote na podlagi pavšalnega sistema, če bi zanje veljala standardna shema DDV, in pavšalnim nadomestilom, predstavlja previsoko in prenizko nadomestilo DDV.
The difference between the deductible VAT which agricultural units under the flat-rate system could have deducted, if they had been subject to the standard VAT scheme, and the flat-rate compensation represents VAT over-compensation or under-compensation.
14 Končna redakcija
CELEX: 32004R0138
Pri pavšalnih sistemih se bo DDV zajemal po enaki metodi kot v standardnem sistemu, se pravi, brez DDV za posamezne postavke končne proizvodnje in brez odbitnega DDV za posamezne postavke vmesne potrošnje in bruto investicije v osnovna sredstva.
In the case of the flat-rate systems, the method of recording VAT will be identical to that used for the standard system, i.e. exclusive of VAT for the individual items of final output and exclusive of deductible VAT for the individual items of intermediate consumption and GFCF.
15 Končna redakcija
DRUGO
ker člen 36 Uredbe Sveta (EGS) št. 1408/71 z dne 14. junija 1971 o uporabi sistemov socialne varnosti za zaposlene osebe in njihove družinske člane, ki se gibljejo v Skupnosti, kot je bila nazadnje spremenjena z Uredbo (EGS) št. 2793/81, določa da so storitve, ki jih zagotovi nosilec ene države članice v imenu nosilca druge v celoti povrnjene, bodisi ob predložitvi dokazila o dejanskem znesku ali na podlagi pavšalnih plačil;
Whereas Article 36 of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community (1), as last amended by Regulation (EEC) No 2793/81 (2), provides that the benefits in kind provided by the institution of a Member State on behalf of the institution of another shall be fully refunded, either on production of proof of actual expenditure or on the basis of lump-sum payments;
16 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
"DDV na nakupe" je DDV, ki bi ga lahko kmetovalci, za katere velja pavšalni sistem, odbili, če bi zanje veljal standardni sistem DDV.
'VAT on purchases' is the VAT which farmers who are subject to the flat- rate system would have been able to deduct had they been subject to the standard VAT system.
17 Pravna redakcija
promet
CELEX: 31999R1601
Sistem vračila pavšalnega zneska
Fixed amount refund system
18 Pravna redakcija
DRUGO
Če se za končnega upravičenca ali posameznega prejemnika uporablja pavšalni sistem po naslovu XIV šeste Direktive Sveta 77/388/EGS o DDV fn, se plačani DDV šteje za vračljivega za namene točke (a).
Where the final beneficiary or individual recipient is subject to a flat-rate scheme under Tide XIV of the sixth Council Directive 77/388/EEC on VAT (1), VAT paid is considered recoverable for the purposes of point (a).
19 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Takšna plačila DDV predstavljajo (i) neodbitni DDV, se pravi DDV, plačan na nakupe, ki ga kmetje, ne glede na sistem, ki velja zanje, ne smejo odbiti od DDV, ki so ga obračunali pri prodaji in za katerega torej ni nadomestila; (ii) in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
Such VAT payments represent (i) non- deductible VAT, i.e. VAT paid on purchases which farmers, irrespective of the system to which they are subject, may not deduct from the VAT invoiced on sales and for which there is thus no compensation; (ii) and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat- rate system are not fully compensated via the selling price or via reimbursement.
20 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(g) prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
(g) under- compensation of VAT resulting from the application of the flat- rate VAT systems (cf. 3.041 and 3.042).
21 Pravna redakcija
DRUGO
ker je treba uporabiti enkratno pavšalno dajatev za vse te dajatve, da bi lahko sistem pavšalnega obdavčenja dosegel svoj cilj,
whereas in order to allow a system of flat rate taxation to achieve its aim, it is necessary to apply a single flat rate charge for the whole of these charges,
22 Pravna redakcija
promet
CELEX: 31999R1601
Korejski sistem pavšalnega vračila dajatve spada bolj pod splošno opredelitev subvencije v skladu s členom 2 Osnovne uredbe, ki vključuje člen 1 SSIU.
In fact, the Korean fixed amount refund system falls under the general definition of a subsidy according to Article 2 of the Basic Regulation which incorporated Article 1 of the ASCM.
23 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
- vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju in ki izhajajo iz sistema pavšalnega nadomestila (prim. 3.041 in 3.042),
- over- compensation of VAT resulting from the application of the flat- rate systems (cf. 3.041 and 3.042),
24 Pravna redakcija
promet
CELEX: 31999R1599
Dejansko spada korejski sistem vračila pavšalnega zneska bolj pod splošno opredelitev subvencije v skladu s členom 2 osnovne uredbe, ki vključuje člen 1 SSIU.
In fact, the Korean fixed amount refund system falls under the general definition of a subsidy according to Article 2 of the basic Regulation which incorporated Article 1 of the ASCM.
25 Pravna redakcija
DRUGO
če so pri uporabi točke (b) ugotovljeni zneski, ki le malo vplivajo na blago iz sporazumov, se ta režim lahko nadomesti s sistemom pavšalnih zneskov ali stopenj.
where application of point (b) results in amounts with little impact on the goods covered, this arrangement may be replaced by a system of flat rate amounts or rates.
26 Pravna redakcija
DRUGO
če so pri uporabi točke (b) ugotovljene razlike, ki le malo vplivajo na blago iz sporazumov, se ta ureditev lahko nadomesti s sistemom pavšalnih zneskov ali stopenj.
where application of point (b) results in differences with little impact on the goods covered, this arrangement may be replaced by a system of flat-rate amounts or rates.
27 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Vendar pa obstajajo poleg standardnih predpisov o DDV tudi posebni predpisi za kmetijstvo (sistemi pavšalnega DDV), ki se razlikujejo po posameznih državah članicah.
However, in addition to the standard VAT regulations, there are special regulations for agriculture (VAT flat rate systems) which differ in form from one EU Member State to another.
28 Pravna redakcija
DRUGO
vračila DDV, ki so nižja kot potrebna ali normalna nadomestila v danem položaju, in ki izhajajo iz sistema pavšalnega nadomestila, ki se pogosto uporablja v kmetijstvu.
under-compensation of VAT resulting from the flat rate system, frequently found in agriculture.
29 Pravna redakcija
DRUGO
vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju, in ki izhajajo iz sistema pavšalnega nadomestila, ki se pogosto uporablja v kmetijstvu.
over-compensation of VAT resulting from the flat rate system, frequently found in agriculture.
30 Pravna redakcija
promet
CELEX: 31999R1601
Komisija ni preverila, ali dejansko obstaja presežno povračilo uvoznih dajatev na vložke, porabljene pri proizvodnji izvoženih izdelkov, zato ni podlage za sklep, da je korejski sistem pavšalnega vračila dajatve subvencija v skladu s členom 3(4)(a) Osnovne uredbe.
The GOK claimed that since the Commission failed to examine whether there was in fact an excess drawback of import charges on inputs consumed in the production of the exported product, these exists no basis to conclude that the Korean fixed amount refund system constitutes a specific subsidy under Article 3(4)(a) of the Basic Regulation.
31 Pravna redakcija
promet
CELEX: 31999R1599
Ker Komisija ni preverila, ali je dejansko prišlo do presežnega povračila uvoznih dajatev na vložke, porabljene pri proizvodnji blaga za izvoz, po trditvah korejske vlade ni podlage za sklep, da je korejski sistem vračila pavšalnega zneska specifična subvencija v skladu s členom 3(4)(a) osnovne uredbe.
The GOK claimed that since the Commission failed to examine whether there was in fact an excess drawback of import charges on inputs consumed in the production of the exported product, there exists no basis to conclude that the Korean fixed amount refund system constitutes as specific subsidy pursuant to Article 3(4)(a) of the basic Regulation.
32 Pravna redakcija
promet
CELEX: 31999R1599
Kot odgovor na te argumente se zagovarja stališče, da iz zgoraj navedenih razlogov plačila v okviru sistema vračila pavšalnega zneska pomenijo nepovratna sredstva, ki temeljijo na ustvarjenem izvozu, ter so zato v skladu s členom 3(4)(a) osnovne uredbe specifična in se proti njim lahko uvede izravnalni ukrep.
In response to these arguments it is considered that, for the reasons explained above, payments under the fixed amount refund system constitute grants which are based on export performance and are therefore specific and countervailable pursuant to Article 3(4)(a) of the basic Regulation.
33 Pravna redakcija
promet
CELEX: 31999R1601
Kot odgovor na te argumente se zagovarja stališče, da se pri sistemu vračila pavšalnega zneska višina prejetih nepovratnih sredstev ne izračunava na podlagi vložkov, dejansko porabljenih v proizvodnem procesu, ali na podlagi dejansko plačanih uvoznih dajatev, temveč kot pavšalni znesek na podlagi celotnega izvoza.
In response to these arguments it is considered that under the fixed amount refund system, the amount of the grants received is not calculated in relation to inputs actually consumed in the production process or import duty actually paid but calculated as a lump sum based on overall exports.
34 Pravna redakcija
promet
CELEX: 31999R1601
Korejska vlada je poleg tega dokazovala, da je korejski proizvajalec izvoznik, ki je uporabil sistem vračila pavšalnega zneska dajatve, Komisiji predložil dokaze, da je bil znesek povračila uvoznih dajatev v njegovem primeru veliko nižji od uvoznih dajatev, ki so bile v obdobju preiskave obračunane za uvožene vložke, porabljene pri proizvodnji blaga za izvoz.
The GOK furthermore argued that the Korean exporting producer who used the fixed amount duty drawback system provided the Commission with the evidence that its drawback of import charges is much less than those levied on imported inputs that were consumed in the production of the exported product during the investigation period.
35 Pravna redakcija
DRUGO
Kjer je treba stroške storitev, ki jih dodelijo nemški nosilci v kraju stalnega prebivališča upokojencem ali njihovim družinskim članom, ki so zavarovani pri pristojnih nosilcih drugih držav članic, povrniti na podlagi mesečnih pavšalnih zneskov, se taki stroški za namene finančne usklajenosti med nemškimi ustanovami za zdravstveno zavarovanje upokojencev obravnavajo kot izdatek nemškega sistema za zdravstveno zavarovanje upokojencev.
Where the costs of benefits in kind which are granted by German institutions of the place of residence to pensioners or members of their family who are insured with competent institutions of other Member States must be refunded on the basis of monthly lump sums, such costs shall, for the purpose of financial equalization among German institutions of sickness insurance for pensioners, be treated as expenditure on the German sickness insurance scheme for pensioners.
36 Pravna redakcija
promet
CELEX: 31999R1601
Kot odgovor na te argumente se zagovarja stališče, da iz zgoraj navedenih razlogov plačila v okviru sistema pavšalnega vračila dajatve pomenijo nepovratna sredstva, ki temeljijo na ustvarjenem izvozu, ter so zato v skladu s členom 3(4)(a) Osnovne uredbe specifična in izpodbojna. Poleg tega je nepomembno, ali bi uporaba dovoljene sheme povračila dajatve proizvajalcu - izvozniku prinesla več koristi, saj se je le-ta odločil pridobiti korist v okviru sheme, ki pomeni izpodbojno subvencijo. Ti argumenti se zato zavrnejo.
In response to these arguments it is considered that, for the reasons explained above, payments under the fixed amount refund system constitute grants which are based on export performance and are therefore specific and countervailable under Article 3(4)(a) of the Basic Regulation. Furthermore, it is irrelevant whether the use of a legitimate duty drawback scheme would have been more advantageous for the exporting producer since he chose to receive benefits under a scheme which is a countervailable subsidy. Hence, these claims are rejected.
37 Pravna redakcija
DRUGO
ker je treba določiti količine, ki so že na trgu, za plačilo pavšalne pomoči priznanim organizacijam proizvajalcev, ki so predložile program za izboljšanje konkurenčnosti sektorja, ki ga je odobrila pristojna nacionalna oblast; ker v tržnem letu za izračunavanju pomoči neugodni vremenski pogoji na proizvodnem področju lahko povzročijo izkrivljenje uporabe sistema pomoči; ker je treba zagotoviti, da se v takšnih primerih pomoč izračuna na podlagi količin, ki so bile na trgu v tržnem letu po letu, ki so ga vidno prizadele zgoraj omenjene vremenske razmere;
Whereas the marketed quantities should be determined for the payment of the flat-rate aid to recognized producers' organizations which have presented a programme to improve the competitiveness of the sector, approved by the competent national authority; whereas unfavourable weather conditions in the production region during the relevant marketing year for calculating the aid may introduce very noticeable distortions in the application of the aid scheme; whereas provision should be made to calculate the aid in such cases on the basis of the quantities marketed in the marketing year following the year noticeably affected by the aforementioned wheather conditions;
38 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
"DDV na nakupe" je DDV, ki bi ga lahko kmetovalci, za katere velja pavšalni sistem, odbili, če bi zanje veljal standardni sistem DDV.
"VAT on purchases" is the VAT which farmers who are subject to the flat-rate system would have been able to deduct had they been subject to the standard VAT system.
39 Prevajalska redakcija
izobraževanje
CELEX: 31987D0594
Sistem pavšalnega obračunavanja dajatev:
The flat-rate system:
40 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat-rate system are not fully compensated via the selling price or via reimbursement.
41 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
42 Prevajalska redakcija
izobraževanje
CELEX: 32001D0275
Če se za končnega upravičenca ali posameznega prejemnika uporablja pavšalni sistem po naslovu XIV Šeste Direktive Sveta 77/388/EGS o DDV [1], se plačani DDV šteje za vračljivega za namene točke (a).
Where the final beneficiary or individual recipient is subject to a flat-rate scheme under Title XIV of the sixth Council Directive 77/388/EEC on VAT(1), VAT paid is considered recoverable for the purposes of point (a).
43 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Naslednji koncepti standardnega sistema DDV se uporabljajo tudi za pavšalne sisteme:
The following concepts for the standard VAT system apply also to the flat-rate systems:
44 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Metoda zajemanja previsokih ali premajhnih nadomestil DDV v pavšalnih sistemih je naslednja:
The method of recording over- or under-compensation of VAT under flat-rate systems is as follows:
45 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
under-compensation of VAT resulting from the application of the flat-rate VAT systems (cf. 3.041 and 3.042).
46 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Kmetje, za katere veljajo pavšalni sistemi, pa imajo računovodske težave (prim. 3.035 in naslednje).
For farmers subject to the flat-rate systems, however, there are accounting problems (cf. 3.035 and following).
47 Prevajalska redakcija
izobraževanje
CELEX: 31996R1503
ker je sistem pavšalnih vrednosti zato najprimernejši za izvajanje rezultatov urugvajskega kroga pogajanj;
whereas a system of flat-rate values is therefore most suitable for the implementation of the results of the Uruguay Round of negotiations;
48 Prevajalska redakcija
izobraževanje
CELEX: 32001R0939
Treba je določiti pogoje, ki jih morajo izpolnjevati organizacije proizvajalcev v okviru sistema pavšalne pomoči.
The conditions to be satisfied by producer organisations in the context of the flat-rate aid scheme should be determined.
49 Prevajalska redakcija
izobraževanje
CELEX: 31994D0167
"Kar zadeva davek na dodano vrednost in trošarine, zakonodaja Skupnosti ne predvideva sistema pavšalnega obračunavanja dajatev."
'Community legislation does not provide for a system of flat-rate assessment as far as value added tax and excise duties are concerned.'
50 Prevajalska redakcija
izobraževanje
CELEX: 31996R2201
ker je treba kvote na skupino proizvodov in državo članico določiti na pavšalni osnovi za prvi dve leti izvajanja novega sistema;
whereas the quotas per group of products and Member State must be fixed on a flat-rate basis for the first two years of implementation of the new system;
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1–50/79
pavšalni sistem