Council Directive 2006/112/EC

Direktiva Sveta 2006/112/ES

of 28 November 2006

z dne 28. novembra 2006

on the common system of value added tax

o skupnem sistemu davka na dodano vrednost

THE COUNCIL OF THE EUROPEAN UNION,

SVET EVROPSKE UNIJE JE –

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti člena 93 Pogodbe,

Having regard to the proposal from the Commission,

ob upoštevanju predloga Komisije,

Having regard to the Opinion of the European Parliament,

ob upoštevanju mnenja Evropskega parlamenta,

Having regard to the Opinion of the European Economic and Social Committee,

ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora,

Whereas:

ob upoštevanju naslednjega:

(1) Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment [1] has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.

(1) Direktiva Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaj držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero [1] je bila že nekajkrat bistveno spremenjena. Zaradi novih sprememb ter jasnosti in racionalnosti je treba navedeno direktivo preoblikovati.

(2) The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes [2] which are still applicable. That Directive should therefore be repealed.

(2) Preoblikovano besedilo mora vključevati vse določbe Direktive Sveta 67/227/EGS z dne 11. aprila 1967 o usklajevanju zakonodaj držav članic o prometnih davkih [2], ki se še uporabljajo. Navedeno direktivo je zato treba razveljaviti.

(3) To ensure that the provisions are presented in a clear and rational manner, consistent with the principle of better regulation, it is appropriate to recast the structure and the wording of the Directive although this will not, in principle, bring about material changes in the existing legislation. A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made. Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.

(3) Da bi zagotovili, da so določbe predstavljene na jasen in racionalen način, v skladu z načelom boljše zakonodaje, je treba preoblikovati strukturo in besedilo Direktive, čeprav to načeloma ne bo povzročilo bistvenih sprememb v obstoječi zakonodaji. Manjše število vsebinskih sprememb pa je neločljivo povezanih s preoblikovanjem in jih je vseeno treba vključiti. Primeri, v katerih so spremembe narejene, se izčrpno podajo v določbah, ki urejajo prenos in začetek veljavnosti.

(4) The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services. It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.

(4) Uresničitev cilja o vzpostavitvi notranjega trga je pogojena z uporabo zakonodaje o prometnih davkih v državah članicah, ki ne izkrivlja pogojev konkurence in ne ogroža prostega pretoka blaga in storitev. Zato je treba doseči uskladitev zakonodaje o prometnih davkih s sistemom davka na dodano vrednost (DDV), ki bi odpravil, kolikor je mogoče, dejavnike, ki lahko izkrivljajo pogoje konkurence na nacionalni ravni ali na ravni Skupnosti.

(5) A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services. It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.

(5) Sistem DDV doseže najvišjo stopnjo enostavnosti in nevtralnosti, ko se davek obračunava na najbolj splošen možni način ter ko njegovo področje uporabe zajema vse faze proizvodnje in distribucije, kot tudi opravljanja storitev. Zato je v interesu notranjega trga in držav članic, da sprejmejo skupni sistem, ki se uporablja tudi za prodajo na drobno.

(6) It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budgetary, economic and social fields.

(6) Treba je napredovati po fazah, saj bo uskladitev prometnih davkov v državah članicah povzročila spremembe davčne strukture in imela precejšne posledice na proračunskem, gospodarskem in socialnem področju.

(7) The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.

(7) Skupni sistem DDV bi moral, kljub temu da stopnje in oprostitve niso popolnoma usklajene, voditi v nevtralnost konkurence, kar pomeni, da bo imelo podobno blago na ozemlju vsake države članice enako davčno obremenitev ne glede na število proizvodnih in distribucijskih faz.

(8) Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resources [3], the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources. Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.

(8) V skladu s Sklepom Sveta 2000/597/ES, Euratom z dne 29. septembra 2000 o sistemu virov lastnih sredstev Skupnosti [3] se proračun Evropskih skupnosti, ne glede na druge prihodke, v celoti financira iz lastnih sredstev. Ta sredstva naj bi vključevala tudi sredstva iz DDV, pridobljena z uporabo skupne davčne stopnje od osnove za odmero, ki se določi enotno in v skladu s pravili Skupnosti.

(9) It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.

(9) Nujno je zagotoviti prehodno obdobje, da se omogoči postopno prilagajanje nacionalnih zakonodaj na določenih področjih.

(10) During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.

(10) V tem prehodnem obdobju se morajo transakcije znotraj Skupnosti, ki jih opravijo davčni zavezanci, razen tistih, ki so oproščeni, obdavčiti v namembni državi članici v skladu s stopnjami in pod pogoji, ki veljajo v tej državi članici.

(11) It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non-taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.

(11) V tem prehodnem obdobju je treba tudi pridobitve določene vrednosti znotraj Skupnosti, ki jih opravijo osebe, ki so plačila davka oproščene, ali pravne osebe, ki niso davčni zavezanci, nekatere prodaje na daljavo znotraj Skupnosti ter dobave novih prevoznih sredstev posameznikom ali osebam, ki so plačila davka oproščene, oziroma organom, ki niso davčni zavezanci, obdavčiti v namembni državi članici po stopnjah in pod pogoji, ki veljajo v tej državi članici, ker bi lahko tovrstne transakcije, če posebnih določb ne bi bilo, povzročile znatna izkrivljanja konkurence med državami članicami.

(12) For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.

(12) Nekatera ozemlja je treba izključiti iz področja uporabe te direktive zaradi njihovega geografskega, gospodarskega in socialnega položaja.

(13) In order to enhance the non-discriminatory nature of the tax, the term "taxable person" should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.

(13) Za okrepitev nediskriminatorne narave davka bi bilo treba izraz "davčni zavezanec" opredeliti tako, da ga države članice lahko uporabljajo tudi za osebe, ki določene transakcije opravljajo občasno.

(14) The term "taxable transaction" may lead to difficulties, in particular as regards transactions treated as taxable transactions. Those concepts should therefore be clarified.

(14) Izraz "obdavčljiva transakcija" lahko povzroči težave, zlasti v zvezi s transakcijami, ki štejejo za obdavčljive. Te pojme je zato treba pojasniti.

(15) With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.

(15) Zaradi pospeševanja trgovine znotraj Skupnosti na področju dela na premičninah je treba uvesti davčno ureditev za tovrstne transakcije, ko se opravijo za prejemnika, ki je identificiran za namene DDV v drugi državi članici kot je država članica njihove dejanske izvedbe.

(16) A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.

(16) Prevoz na ozemlju države članice je treba obravnavati kot prevoz blaga znotraj Skupnosti, kadar je neposredno povezan s prevozom med državami članicami, z namenom poenostavitve ne le načel in ureditve za obdavčitev teh domačih prevoznih storitev, temveč tudi predpisov, ki se uporabljajo za pomožne storitve ter storitve posrednikov, ki so vključeni v opravljanje teh različnih storitev.

(17) Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services. Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.

(17) Pri določanju kraja opravljenih obdavčljivih transakcij lahko med državami članicami pride do sporov glede pristojnosti, zlasti pri dobavah blaga za montažo ali pri opravljanju storitev. Kljub temu, da naj bi se načeloma kot kraj opravljanja storitev štel kraj, kjer ima izvajalec sedež ekonomske dejavnosti, je treba ta kraj opredeliti, kot da je v državi članici prejemnika, še zlasti v primeru nekaterih storitev, opravljenih med davčnimi zavezanci, ko je strošek storitev vključen v ceno blaga.

(18) It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.

(18) Treba je pojasniti opredelitev kraja obdavčitve nekaterih transakcij, ki se opravijo na krovu ladij, zrakoplovov ali na vlakih v okviru prevoza potnikov znotraj Skupnosti.

(19) Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply. In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business. The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.

(19) Električna energija in plin se za namene DDV obravnavata kot blago. Vendar pa je še posebej težko določiti kraj dobave. Da bi se izognili dvojni obdavčitvi ali neobdavčitvi in da bi dosegli pravi notranji trg brez omejitev za ureditev DDV, je treba torej določiti kraj dobave plina po distribucijskem sistemu za zemeljski plin in električne energije preden blago doseže fazo končne potrošnje kot kraj, kjer ima kupec sedež svoje ekonomske dejavnosti. Dobavo električne energije in plina v končni fazi od trgovcev in distributerjev do končnih potrošnikov je treba obdavčiti v kraju, kjer pridobitelj dejansko rabi in porabi blago.

(20) In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competition if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ. It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.

(20) Dajanje premičnin v najem po splošnem pravilu, na podlagi katerega je opravljanje storitev obdavčeno v državi članici, v kateri ima oseba, ki opravi storitev, sedež, lahko vodi k hudemu izkrivljanju konkurence, kadar imata najemodajalec in najemnik sedež v različnih državah članicah in se davčne stopnje med tema državama razlikujejo. Zato je treba določiti, da je kraj, kjer je storitev opravljena, kraj, v katerem ima prejemnik sedež svoje dejavnosti ali stalno poslovno enoto, za katero je bila storitev opravljena, ali, če tega nima, kraj, kjer ima stalno prebivališče ali običajno prebiva.

(21) However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.

(21) Vendar je treba zaradi nadzora v zvezi z dajanjem prevoznih sredstev v najem dosledno uporabljati to pravilo tako, da se kraj, v katerem ima izvajalec storitve sedež dejavnosti, obravnava kot kraj opravljanja takih storitev.

(22) All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field. To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established. In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.

(22) Za preprečevanje izkrivljanja konkurence na tem področju je treba obdavčiti vse telekomunikacijske storitve, porabljene v Skupnosti. Tako bi morale biti telekomunikacijske storitve, opravljene davčnim zavezancem s sedežem v Skupnosti ali prejemnikom s sedežem v tretjih državah, načeloma obdavčene v kraju, kjer je sedež prejemnika storitev. Zaradi zagotovitve enotne obdavčitve telekomunikacijskih storitev, ki so dejansko uporabljene ali koriščene v Skupnosti in jih opravijo davčni zavezanci s sedežem na tretjih ozemljih ali v tretjih državah za osebe s sedežem v Skupnosti, ki niso davčni zavezanci, morajo države članice vseeno zagotoviti, da je kraj opravljanja storitev v Skupnosti.

(23) Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.

(23) Da bi se izognili izkrivljanju konkurence morajo biti tudi storitve radijskega in televizijskega oddajanja ter elektronsko opravljane storitve, ki se opravijo s tretjih ozemelj ali iz tretjih držav, za osebe s sedežem v Skupnosti ali iz Skupnosti, za prejemnike s sedežem na tretjih ozemljih ali v tretjih državah, obdavčene v kraju sedeža prejemnika storitev.

(24) The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.

(24) Pojme obdavčljivega dogodka in obveznosti obračuna davka bi bilo treba uskladiti, da bi uvedba in vse kasnejše spremembe skupnega sistema DDV lahko začele veljati hkrati v vseh državah članicah.

(25) The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.

(25) Davčno osnovo bi bilo treba uskladiti tako, da so rezultati uporabe DDV za obdavčljive transakcije primerljivi v vseh državah članicah.

(26) To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.

(26) Da se prepreči izguba davčnih prihodkov v primerih, ko se stranke povežejo zaradi pridobitve davčnih ugodnosti, bi moralo biti državam članicam omogočeno, da v posebnih omejenih okoliščinah posredujejo glede davčne osnove dobav blaga ali opravljenih storitev in glede pridobitev blaga znotraj Skupnosti.

(27) In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.

(27) Zaradi boja proti davčni utaji ali izogibanju davku bi državam članicam moralo biti omogočeno, da v davčno osnovo za transakcijo, ki vključuje obdelavo investicijskega zlata, ki ga zagotovi prejemnik, vključijo vrednost tega investicijskega zlata, pri katerem zlato zaradi obdelave izgubi status investicijskega zlata. Zato je ustrezno, da se državam članicam dopusti določena mera proste presoje.

(28) If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.

(28) Da bi se izognili izkrivljanju konkurence, pomeni odprava davčnih kontrol na mejah ne samo enotno osnovo za odmero DDV, ampak tudi število in višino stopenj, ki so med državami članicami dovolj izenačene.

(29) The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree. To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.

(29) Splošna stopnja DDV, ki velja v različnih državah članicah skupaj z mehanizmi prehodne ureditve, zagotavlja sprejemljivo delovanje te ureditve. Da bi se izognili temu, da razlike v splošnih stopnjah DDV, ki jih države članice uporabljajo, privedejo do strukturnih neravnovesij v Skupnosti in izkrivljanja konkurence v nekaterih sektorjih dejavnosti, je treba določiti najnižjo stopnjo 15 %, ki se lahko naknadno spremeni.

(30) In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.

(30) Da bi ohranili nevtralnost DDV, morajo biti stopnje, ki jih uporabljajo države članice, takšne, da po splošnem pravilu omogočajo odbitek davka, uporabljenega v predhodni fazi.

(31) During the transitional period, certain derogations concerning the number and the level of rates should be possible.

(31) V prehodnem obdobju je treba omogočiti določena odstopanja glede števila in višine stopenj.

(32) To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.

(32) Za boljše razumevanje vpliva nižjih stopenj je potrebno poročilo Komisije, v katerem se oceni vpliv uporabe nižjih stopenj za storitve, ki se opravljajo na lokalni ravni, predvsem v zvezi z ustvarjanjem delovnih mest, gospodarsko rastjo in pravilnim delovanjem notranjega trga.

(33) In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services. That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.

(33) Zaradi boja proti brezposelnosti je treba tistim državam članicam, ki to želijo, dovoliti, da z namenom ustvarjanja novih delovnih mest preskušajo učinkovanje oziroma vpliv znižanja stopnje DDV za delovno intenzivne storitve. To znižanje bi verjetno tudi zmanjšalo motiv, da se te dejavnosti opravljajo ali ostanejo v okviru sive ekonomije.

(34) However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality. Provision should therefore be made for an authorisation procedure to be introduced for a period that is fixed but sufficiently long, so that it is possible to assess the impact of the reduced rates applied to locally supplied services. In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.

(34) Vendar je lahko takšno znižanje stopnje DDV tvegano za nemoteno delovanje notranjega trga in za davčno nevtralnost. Zato je treba določiti postopek odobritve, ki se uvede za obdobje, ki je določeno in zadosti dolgo, da se lahko oceni vpliv nižjih stopenj za storitve, ki se opravljajo na lokalni ravni. Da bi zagotovili, da takšen ukrep ostane preverljiv in omejen, mora njegovo področje uporabe biti natančno določeno.

(35) A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.

(35) Treba je pripraviti skupni seznam oprostitev, da bi se lastna sredstva Skupnosti v vseh državah članicah lahko pobirala na enoten način.

(36) For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products [4].

(36) V korist tako oseb, ki so dolžne plačati davek, kot pristojnih upravnih organov je treba metode uporabe DDV za določene dobave in pri pridobivanju trošarinskih izdelkov znotraj Skupnosti uskladiti s postopki in obveznostmi v zvezi z deklaracijami pri pošiljanju takih izdelkov v drugo državo članico, ki so določeni v Direktivi Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske izdelke in o skladiščenju, gibanju in nadzoru takih izdelkov [4].

(37) The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.

(37) Dobava plina po distribucijskem sistemu za zemeljski plin in električne energije je obdavčena po kraju pridobitelja. Da bi se izognili dvojni obdavčitvi, mora zato biti uvoz takih izdelkov oproščen DDV.

(38) In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States. To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised. It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.

(38) Za obdavčljive posle na domačem trgu, povezane z blagovno trgovino znotraj Skupnosti, ki jih v prehodnem obdobju opravijo davčni zavezanci, ki nimajo sedeža na ozemlju države članice, v kateri je opravljena pridobitev blaga znotraj Skupnosti, vključno z verižnimi transakcijami, je treba sprejeti ukrepe za poenostavitev, ki zagotavljajo enako obravnavo v vseh državah članicah. Za dosego tega je treba uskladiti določbe o davčnem sistemu in osebi, ki je dolžna plačati davek za takšne posle. Vendar je treba načeloma iz takšnih postopkov izključiti blago, ki je namenjeno dobavi na ravni trgovine na drobno.

(39) The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.

(39) Pravila v zvezi z odbitki je treba uskladiti tako, da vplivajo na dejansko pobrane zneske. Odbitni delež je treba v vseh državah članicah računati na podoben način.

(40) The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.

(40) Ureditev, ki dopušča popravke odbitkov za investicijsko blago med življenjsko dobo sredstva, skladno z njegovo dejansko uporabo, bi se morala uporabljati tudi za določene storitve, ki imajo značilnosti investicijskega blaga.

(41) It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.

(41) Treba je določiti, katere osebe so dolžne plačati davek, zlasti za storitve, ki jih opravi oseba, ki nima sedeža v državi članici, v kateri je treba plačati davek.

(42) Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.

(42) Države članice bi v posebnih primerih morale imeti možnost določiti, da mora DDV plačati prejemnik dobavljenega blaga ali opravljenih storitev. To bi državam članicam omogočilo poenostavitev pravil ter preprečevanje davčne utaje in izogibanje plačilu davka v določenih sektorjih in pri določenih vrstah transakcij.

(43) Member States should be entirely free to designate the person liable for payment of the VAT on importation.

(43) Države članice morajo imeti možnost določiti osebo, ki je dolžna plačati davek pri uvozu.

(44) Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.

(44) Države članice lahko določijo, da namesto osebe, ki je dolžna plačati davek, neka druga oseba solidarno odgovarja za plačilo davka.

(45) The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.

(45) Obveznosti davčnih zavezancev je treba čim bolj uskladiti, da se zagotovijo potrebne varovalke za pobiranje davkov na enoten način v vseh državah članicah.

(46) The use of electronic invoicing should allow tax authorities to carry out their monitoring activities. It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.

(46) Uporaba elektronskega izdajanja računov mora davčnim administracijam omogočati, da izvajajo nadzor. Da bi zagotovili pravilno delovanje notranjega trga, je treba na ravni Skupnosti oblikovati usklajen seznam podatkov, ki morajo biti izkazani na računih, vzpostaviti skupno ureditev za uporabo elektronskega izdajanja računov in elektronsko shranjevanje računov, kakor tudi samo-fakturiranje in naročanje zunanjih storitev izdajanja računov.

(47) Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.

(47) Države članice določijo, pod kakšnimi pogoji dopustijo predložitev prijav in obračunov z elektronskimi sredstvi, uporabo elektronskih sredstev pa lahko tudi predpišejo.

(48) The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instruments.

(48) Prizadevanja za zmanjšanje administrativnih in statističnih formalnosti za podjetja, zlasti za majhna in srednja podjetja, je treba uravnotežiti z izvajanjem uspešnih nadzornih ukrepov in potrebo, da se iz gospodarskih in davčnih razlogov ohrani kakovost statističnih instrumentov Skupnosti.

(49) Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisation.

(49) Treba je omogočiti, da države članice še naprej uporabljajo posebne ureditve za majhna podjetja v skladu s skupnimi določbami in z namenom tesnejše uskladitve.

(50) Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme. The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.

(50) Države članice morajo imeti možnost uporabljati posebno ureditev, ki vključuje pavšalno povračilo vstopnega DDV za kmete, ki niso zajeti v splošni ureditvi. Treba je določiti osnovna načela te ureditve in za namene pobiranja lastnih sredstev sprejeti skupen način izračunavanja dodane vrednosti, ki jo proizvedejo ti kmeti.

(51) It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.

(51) Da se prepreči dvojna obdavčitev in izkrivljanje konkurence med davčnimi zavezanci, je treba sprejeti davčni sistem Skupnosti, ki se bo uporabljal za rabljeno blago, umetniške predmete, starine in zbirke.

(52) The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.

(52) Uporaba običajnih davčnih pravil za zlato pomeni glavno oviro za njegovo uporabo za namene finančnih investicij in je zato upravičena uporaba posebne davčne ureditve, katere namen je tudi izboljšati mednarodno konkurenčnost trga plemenitih kovin Skupnosti.

(53) The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.

(53) Dobave zlata za investicijske namene so podobne drugim finančnim naložbam, ki so oproščene davka. Oprostitev davka se zdi torej najprimernejši način davčne obravnave za dobave investicijskega zlata.

(54) The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained. For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins. That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.

(54) Opredelitev zlata za investicijske namene mora zajeti zlate kovance, katerih vrednost odraža predvsem ceno v njih vsebovanega zlata. Zaradi preglednosti in pravne varnosti je treba pripraviti letni seznam kovancev, za katere naj velja ureditev, ki se uporablja za investicijsko zlato, kar bi zagotovilo varnost operaterjev, ki s takimi kovanci trgujejo. Takšen seznam je brez vpliva na oprostitev kovancev, ki niso uvrščeni v seznam, a izpolnjujejo merila iz te direktive.

(55) In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.

(55) Da se preprečijo davčne utaje in hkrati zmanjšajo finančni stroški zaradi dobave zlata z več kot določeno čistino, je opravičljivo pooblastiti države članice, da za plačilo davka določijokupca.

(56) In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established. Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Community, to opt for identification in a single Member State.

(56) Da bi gospodarskim subjektom, ki elektronsko opravljajo storitve in ki nimajo sedeža v Skupnosti in jim tam ni treba biti identificiran za namene DDV, olajšali izpolnjevanje davčnih obveznosti, bi bilo treba vzpostaviti posebno ureditev. V okviru te ureditve se gospodarski subjekt, ki za osebe, ki niso davčni zavezanci znotraj Skupnosti, opravlja tovrstne storitve z elektronskimi sredstvi, lahko odloči za identifikacijo v eni sami državi članici, če sicer ni identificiran za namene DDV znotraj Skupnosti.

(57) It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.

(57) Zaželeno je, da se določbe glede storitev radijskega in televizijskega oddajanja ter nekaterih elektronsko opravljanih storitev sprejmejo le začasno in da se jih v kratkem roku preveri na podlagi izkušenj.

(58) It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.

(58) Treba je spodbujati enotno uporabo določb te direktive in v ta namen ustanoviti posvetovalni odbor za davek na dodano vrednost, ki bo omogočil tesno sodelovanje držav članic in Komisije na tem področju.

(59) Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.

(59) Države članice morajo imeti možnost, da z določenimi omejitvami in pod določenimi pogoji sprejmejo ali še naprej uporabljajo posebne ukrepe, ki odstopajo od te direktive, zaradi poenostavitve obračunavanja davka ali zaradi preprečevanja nekaterih oblik davčnih utaj ali izogibanja davkom.

(60) In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time-limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objections.

(60) Da bi zagotovili, da država članica, ki je vložila zahtevo za odstopanje, ne ostane v dvomih glede ukrepov, ki jih namerava v odgovor izvesti Komisija, je treba določiti rok, v katerem mora Komisija Svetu predložiti predlog za odobritev ali obvestilo o zavrnitvi, z obrazložitvijo.

(61) It is essential to ensure uniform application of the VAT system. Implementing measures are appropriate to realise that aim.

(61) Nujno je treba zagotoviti enotno uporabo sistema DDV. Izvedbeni ukrepi so primerni za uresničitev tega cilja.

(62) Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.

(62) S temi ukrepi se je treba lotiti zlasti problema dvojne obdavčitve čezmejnih transakcij, do katerega lahko pride zaradi razlik med državami članicami pri uporabi predpisov, ki urejajo kraj obdavčljivih transakcij.

(63) Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant. Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.

(63) Čeprav bo področje uporabe izvedbenih ukrepov omejeno, bodo imeli ti ukrepi proračunske posledice, ki so lahko za eno ali več držav članic bistvene. Zaradi njihovih posledic na proračune držav članic si Svet upravičeno pridržuje pravico izvajanja izvršilne pristojnosti.

(64) In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.

(64) Ob upoštevanju omejenega področja uporabe predvidenih izvedbenih ukrepov bi moral izvedbene ukrepe soglasno sprejeti Svet na predlog Komisije.

(65) Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

(65) Ker države članice zaradi zgoraj navedenih razlogov ciljev te direktive ne morejo zadovoljivo uresničiti in so torej lahko bolje uresničeni na ravni Skupnosti, lahko Skupnost sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe. Skladno z načelom sorazmernosti iz navedenega člena ta direktiva ne prekoračuje okvirov, ki so potrebni za doseganje navedenih ciljev.

(66) The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.

(66) Obveznost prenosa te direktive v nacionalno pravo mora biti omejena na določbe, ki predstavljajo vsebinsko spremembo glede na prejšnje direktive. Obveznost prenosa nespremenjenih določb izhaja iz prejšnjih direktiv.

(67) This Directive should be without prejudice to the obligations of the Member States in relation to the time-limits for transposition into national law of the Directives listed in Annex XI, Part B,

(67) Ta direktiva ne sme vplivati na obveznosti držav članic glede rokov za prenos direktiv v nacionalno pravo, navedenih v delu B Priloge XI –

HAS ADOPTED THIS DIRECTIVE:

SPREJEL NASLEDNJO DIREKTIVO:

TABLE OF CONTENTS

KAZALO

TITLE 1 — SUBJECT MATTER AND SCOPE

NASLOV I - PREDMET IN PODROČJE UPORABE

TITLE II — TERRITORIAL SCOPE

NASLOV II - OZEMELJSKA UPORABA

TITLE III — TAXABLE PERSONS

NASLOV III - DAVČNI ZAVEZANCI

TITLE IV — TAXABLE TRANSACTIONS

NASLOV IV - OBDAVČLJIVE TRANSAKCIJE

Chapter 1 — Supply of goods

Poglavje 1 - Dobava blaga

Chapter 2 — Intra-Community acquisition of goods

Poglavje 2 - Pridobitve blaga znotraj Skupnosti

Chapter 3 — Supply of services

Poglavje 3 - Opravljanje storitev

Chapter 4 — Importation of goods

Poglavje 4 - Uvoz blaga

TITLE V — PLACE OF TAXABLE TRANSACTIONS

NASLOV V - KRAJ OBDAVČLJIVIH TRANSAKCIJ

Chapter 1 — Place of supply of goods

Poglavje 1 - Kraj dobave blaga

Section 1 — Supply of goods without transport

Oddelek 1 - Dobava blaga brez prevoza

Section 2 — Supply of goods with transport

Oddelek 2 - Dobava blaga s prevozom

Section 3 — Supply of goods on board ships, aircraft or trains

Oddelek 3 - Dobava blaga na krovu plovil, zrakoplovov ali na vlakih

Section 4 — Supply of goods through distribution systems

Oddelek 4 - Dobava blaga po distribucijskih sistemih

Chapter 2 — Place of an intra-Community acquisition of goods

Poglavje 2 - Kraj pridobitve blaga znotraj Skupnosti

Chapter 3 — Place of supply of services

Poglavje 3 - Kraj opravljanja storitev

Section 1 — General rule

Oddelek 1 - Splošno pravilo

Section 2 — Particular provisions

Oddelek 2 - Posebne določbe

Subsection 1 — Supply of services by intermediaries

Pododdelek 1 - Storitve, ki jih opravijo posredniki

Sub-section 2 — Supply of services connected with immovable property

Pododdelek 2 - Opravljanje storitev v zvezi z nepremičninami

Subsection 3 — Supply of transport

Pododdelek 3 - Opravljanje prevoza

Subsection 4 — Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property

Pododdelek 4 - Opravljanje kulturnih in podobnih storitev, opravljanje pomožnih prevoznih storitev ali storitev v zvezi s premičninami

Subsection 5 — Supply of miscellaneous services

Pododdelek 5 - Opravljanje drugih storitev

Subsection 6 — Criterion of effective use and enjoyment

Pododdelek 6 - Merilo dejanske uporabe in dejanskega uživanja

Chapter 4 — Place of importation of goods

Poglavje 4 - Kraj uvoza blaga

TITLE VI — CHARGEABLE EVENT AND CHARGEABILITY OF VAT

NASLOV VI - OBDAVČLJIVI DOGODEK IN OBVEZNOST OBRAČUNA DAVKA

Chapter 1 — General provisions

Poglavje 1 - Splošne določbe

Chapter 2 — Supply of goods or services

Poglavje 2 - Dobava blaga in opravljanje storitev

Chapter 3 — Intra-Community acquisition of goods

Poglavje 3 - Pridobitve blaga znotraj Skupnosti

Chapter 4 — Importation of goods

Poglavje 4 - Uvoz blaga

TITLE VII — TAXABLE AMOUNT

NASLOV VII - DAVČNA OSNOVA

Chapter 1 — Definition

Poglavje 1 - Opredelitev..

Chapter 2 — Supply of goods or services

Poglavje 2 - Dobava blaga in opravljanje storitev

Chapter 3 — Intra-Community acquisition of goods

Poglavje 3 - Pridobitve blaga znotraj Skupnosti

Chapter 4 — Importation of goods

Poglavje 4 - Uvoz blaga

Chapter 5 — Miscellaneous provisions

Poglavje 5 - Druge določbe

TITLE VIII — RATES

NASLOV VIII - STOPNJE

Chapter 1 — Application of rates

Poglavje 1 - Uporaba stopenj

Chapter 2 — Structure and level of rates

Poglavje 2 - Struktura in višina stopenj

Section 1 — Standard rate

Oddelek 1 - Splošna stopnja

Section 2 — Reduced rates

Oddelek 2 - Nižje stopnje

Section 3 — Particular provisions

Oddelek 3 - Posebne določbe

Chapter 3 — Temporary provisions for particular labour-intensive services

Poglavje 3 - Začasne določbe za nekatere delovno intenzivne storitve

Chapter 4 — Special provisions applying until the adoption of definitive arrangements

Poglavje 4 - Posebne določbe, ki se uporabljajo do uvedbe dokončne ureditve

Chapter 5 — Temporary provisions

Poglavje 5 - Začasne določbe

TITLE IX — EXEMPTIONS

NASLOV IX - OPROSTITVE

Chapter 1 — General provisions

Poglavje 1 - Splošne določbe

Chapter 2 — Exemptions for certain activities in the public interest

Poglavje 2 - Oprostitve za določene dejavnosti, ki so v javnem interesu

Chapter 3 — Exemptions for other activities

Poglavje 3 - Oprostitve za druge dejavnosti

Chapter 4 — Exemptions for intra-Community transactions

Poglavje 4 - Oprostitve v zvezi s transakcijami znotraj Skupnosti

Section 1 — Exemptions related to the supply of goods

Oddelek 1 - Oprostitve v zvezi z dobavami blaga

Section 2 — Exemptions for intra-Community acquisitions of goods

Oddelek 2 - Oprostitve za pridobitve blaga znotraj Skupnosti

Section 3 — Exemptions for certain transport services

Oddelek 3 - Oprostitve za določene prevozne storitve

Chapter 5 — Exemptions on importation

Poglavje 5 - Oprostitve pri uvozu

Chapter 6 — Exemptions on exportation

Poglavje 6 - Oprostitve pri izvozu

Chapter 7 — Exemptions related to international transport

Poglavje 7 - Oprostitve v zvezi z mednarodnim prevozom

Chapter 8 — Exemptions relating to certain transactions treated as exports

Poglavje 8 - Oprostitve za nekatere transakcije, ki se obravnavajo kot uvoz

Chapter 9 — Exemptions for the supply of services by intermediaries

Poglavje 9 - Oprostitve za storitve, ki jih opravijo posredniki

Chapter 10 — Exemptions for transactions relating to international trade

Poglavje 10 - Oprostitve transakcij, povezanih z mednarodnim trgovanjem

Section 1 — Customs warehouses, warehouses other than customs warehouses and similar arrangements

Oddelek 1 - Carinska skladišča, skladišča, ki niso carinska, in podobne ureditve

Section 2 — Transactions exempted with a view to export and in the framework of trade between the Member States

Oddelek 2 - Transakcije, oproščene za namene izvoza in v okviru trgovine med državami članicami

Section 3 — Provisions common to Sections 1 and 2

Oddelek 3 - Skupne določbe za oddelka 1 in 2

TITLE X — DEDUCTIONS

NASLOV X - ODBITKI

Chapter 1 — Origin and scope of right of deduction

Poglavje 1 - Nastanek in obseg pravice do odbitka

Chapter 2 — Proportional deduction

Poglavje 2 - Delež odbitka

Chapter 3 — Restrictions on the right of deduction

Poglavje 3 - Omejitve pravice do odbitka

Chapter 4 — Rules governing exercise of the right of deduction

Poglavje 4 - Pravila za uveljavljanje pravice do odbitka

Chapter 5 — Adjustment of deductions

Poglavje 5 - Popravki odbitkov

TITLE XI — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

NASLOV XI - OBVEZNOSTI DAVČNIH ZAVEZANCEV IN NEKATERIH OSEB, KI NISO DAVČNI ZAVEZANCI

Chapter 1 — Obligation to pay

Poglavje 1 - Obveznost plačila

Section 1 — Persons liable for payment of VAT to the tax authorities

Oddelek 1 - Osebe, ki so dolžne plačati DDV davčnim organom..

Section 2 — Payment arrangements

Oddelek 2 - Plačilni pogoji

Chapter 2 — Identification

Poglavje 2 - Identifikacija

Chapter 3 — Invoicing

Poglavje 3 - Fakturiranje

Section 1 — Definition

Oddelek 1 - Opredelitev

Section 2 — Concept of invoice

Oddelek 2 - Opredelitev računa

Section 3 — Issue of invoices

Oddelek 3 - Izdajanje računov

Section 4 — Content of invoices

Oddelek 4 - Vsebina računov

Section 5 — Sending invoices by electronic means

Oddelek 5 - Pošiljanje računov z elektronskimi sredstvi

Section 6 — Simplification measures

Oddelek 6 - Ukrepi za poenostavitev

Chapter 4 — Accounting

Poglavje 4 - Knjigovodstvo

Section 1 — Definition

Oddelek 1 - Opredelitve

Section 2 — General obligations

Oddelek 2 - Splošne obveznosti

Section 3 — Specific obligations relating to the storage of all invoices

Oddelek 3 - Posebne obveznosti glede hrambe vseh računov

Section 4 — Right of access to invoices stored by electronic means in another Member State

Oddelek 4 - Pravica dostopa do računov, ki so shranjeni z elektronskimi sredstvi v drugi državi članici

Chapter 5 — Returns

Poglavje 5 - Obračuni

Chapter 6 — Recapitulative statements

Poglavje 6 - Rekapitulacijska poročila

Chapter 7 — Miscellaneous provisions

Poglavje 7 - Druge določbe

Chapter 8 — Obligations relating to certain importations and exportations

Poglavje 8 - Obveznosti glede nekaterih transakcij pri uvozu in izvozu

Section 1 — Importation

Oddelek 1 - Uvoz

Section 2 — Exportation

Oddelek 2 - Izvoz

TITLE XII — SPECIAL SCHEMES

NASLOV XII - POSEBNE UREDITVE

Chapter 1 — Special scheme for small enterprises

Poglavje 1 - Posebna ureditev za mala podjetja

Section 1 — Simplified procedures for charging and collection

Oddelek 1 - Poenostavljeni postopki za obračunavanje in pobiranje

Section 2 — Exemptions or graduated relief

Oddelek 2 - Oprostitve in progresivne olajšave

Section 3 — Reporting and review

Oddelek 3 - Poročilo in ponovni pregled

Chapter 2 — Common flat-rate scheme for farmers

Poglavje 2 - Skupna pavšalna ureditev za kmete

Chapter 3 — Special scheme for travel agents

Poglavje 3 - Posebna ureditev za potovalne agente

Chapter 4 — Special arrangements for second-hand goods, works of art, collectors' items and antiques

Poglavje 4 - Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine

Section 1 — Definitions

Oddelek 1 - Opredelitve

Section 2 — Special arrangements for taxable dealers

Oddelek 2 - Posebna ureditev za obdavčljive preprodajalce

Subsection 1 — Margin scheme

Pododdelek 1 - Maržna ureditev

Subsection 2 — Transitional arrangements for second-hand means of transport

Pododdelek 2 - Prehodna ureditev za rabljena prevozna sredstva

Section 3 — Special arrangements for sales by public auction

Oddelek 3 - Posebna ureditev za prodajo na javni dražbi

Section 4 — Measures to prevent distortion of competition and tax evasion

Oddelek 4 - Zaščitni ukrepi pred izkrivljanjem konkurence in davčnimi goljufijami

Chapter 5 — Special scheme for investment gold

Poglavje 5 - Posebna ureditev za investicijsko zlato

Section 1 — General provisions

Oddelek 1 - Splošne določbe

Section 2 — Exemption from VAT

Oddelek 2 - Oprostitev DDV

Section 3 — Taxation option

Oddelek 3 - Izbira obdavčitve

Section 4 — Transactions on a regulated gold bullion market

Oddelek 4 - Transakcije na zakonsko urejenem trgu plemenitih kovin

Section 5 — Special rights and obligations for traders in investment gold

Oddelek 5 - Posebne pravice in obveznosti trgovcev z investicijskim zlatom

Chapter 6 — Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Poglavje 6 - Posebna ureditev za davčne zavezance, ki nimajo sedeža in ki opravljajo elektronske storitve za osebe, ki niso davčni zavezanci

Section 1 — General provisions

Oddelek 1 - Splošne določbe

Section 2 — Special scheme for electronically supplied services

Oddelek 2 - Posebna ureditev za elektronsko opravljane storitve

TITLE XIII — DEROGATIONS

NASLOV XIII - ODSTOPANJA

Chapter 1 — Derogations applying until the adoption of definitive arrangements

Poglavje 1 - Odstopanja, ki se uporabljajo do sprejetja dokončne ureditve

Section 1 — Derogations for States which were members of the Community on 1 January 1978

Oddelek 1 - Odstopanja za države, ki so del Skupnosti od 1. januarja 1978

Section 2 — Derogations for States which acceded to the Community after 1 January 1978

Oddelek 2 - Odstopanja za države, ki so Skupnosti pristopile po 1. januarju 1978

Section 3 — Provisions common to Sections 1 and 2

Oddelek 3 - Skupne določbe za oddelka 1 in 2

Chapter 2 — Derogations subject to authorisation

Poglavje 2 - S pooblastilom odobrena odstopanja

Section 1 — Simplification measures and measures to prevent tax evasion or avoidance

Oddelek 1 - Ukrepi za poenostavitev in zaščito pred davčnimi utajami ali izogibanjem davkom

Section 2 — International agreements

Oddelek 2 - Mednarodni sporazumi

TITLE XIV — MISCELLANEOUS

NASLOV XIV - DRUGE DOLOČBE

Chapter 1 — Implementing measures

Poglavje 1 - Izvedbeni ukrepi

Chapter 2 — VAT Committee

Poglavje 2 - Odbor za DDV

Chapter 3 — Conversion rates

Poglavje 3 - Menjalni tečaj

Chapter 4 — Other taxes, duties and charges

Poglavje 4 - Druge obremenitve, dajatve in davki

TITLE XV — FINAL PROVISIONS

NASLOV XV - KONČNE DOLOČBE

Chapter 1 — Transitional arrangements for the taxation of trade between Member States

Poglavje 1 - Prehodne ureditve za obdavčevanje trgovine med državami članicami

Chapter 2 — Transitional measures applicable in the context of accession to the European Union

Poglavje 2 - Prehodni ukrepi, ki se uporabljajo ob pristopu k Evropski uniji

Chapter 3 — Transposition and entry into force

Poglavje 4 - Prenos in začetek veljavnosti

ANNEX I — LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)

PRILOGA I - SEZNAM DEJAVNOSTI IZ TRETJEGA PODODSTAVKA ČLENA 13(1)

ANNEX II — INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)

PRILOGA II - OKVIRNI SEZNAM ELEKTRONSKO OPRAVLJANIH STORITEV IZ TOČKE (K) ČLENA 56(1)

ANNEX III — LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED

PRILOGA III - SEZNAM DOBAV BLAGA IN STORITEV, ZA KATERE SE LAHKO UPORABLJAJO NIŽJE STOPNJE IZ ČLENA 98

ANNEX IV — LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

PRILOGA IV - SEZNAM STORITEV IZ ČLENA 106

ANNEX V — CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

PRILOGA V - VRSTE BLAGA, KI JE LAHKO SKLADIŠČENO DRUGJE KOT V CARINSKIH SKLADIŠČIH V SKLADU S ČLENOM 160(2)

ANNEX VI — LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)

PRILOGA VI - SEZNAM DOBAV BLAGA IN OPRAVLJANJA STORITEV IZ TOČKE (D) ČLENA 199(1)

ANNEX VII — LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

PRILOGA VII - SEZNAM DEJAVNOSTI KMETIJSKE PROIZVODNJE IZ TOČKE (4) ČLENA 295(1)

ANNEX VIII — INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

PRILOGA VIII - OKVIRNI SEZNAM KMETIJSKIH STORITEV IZ TOČKE (5) ČLENA 295 (1)

ANNEX IX — WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)

PRILOGA IX - UMETNIŠKI PREDMETI, ZBIRKE IN STARINE IZ TOČK (2), (3) IN (4) ČLENA 311(1)

Part A — Works of art

Del A - Umetniški predmeti

Part B — Collectors' items

Del B - Zbirke

Part C — Antiques

Del C - Starine

ANNEX X — LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 380 TO 390

PRILOGA X - SEZNAM TRANSAKCIJ, ZA KATERE VELJAJO ODSTOPANJA IZ ČLENOV 370 IN 371 TER ČLENOV 375 DO 390

Part A — Transactions which Member States may continue to tax

Del A - Transakcije, ki jih države članice lahko še naprej obdavčujejo

Part B — Transactions which Member States may continue to exempt

Del B - Transakcije, ki jih države članice lahko še naprej oproščajo davka

ANNEX XI Part A — Repealed Directives with their successive amendments

PRILOGA XI - Del A - Razveljavljene direktive z zaporednimi spremembami..

Part B — Time limits for transposition into national law (referred to in Article 411)

Del B - Roki za prenos v nacionalno pravo (iz člena 411)

ANNEX XII — CORRELATION TABLE

PRILOGA XII - PRIMERJALNA TABELA

TITLE I

NASLOV I

SUBJECT MATTER AND SCOPE

PREDMET IN PODROČJE UPORABE

Article 1

Člen 1

1. This Directive establishes the common system of value added tax (VAT).

1. S to direktivo se vzpostavlja skupni sistem davka na dodano vrednost (DDV).

2. The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.

2. Načelo skupnega sistema DDV 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.

On each transaction, VAT, 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 VAT borne directly by the various cost components.

Pri vsaki transakciji se DDV, izračunan na ceno blaga ali storitev po stopnji, ki je predpisana za to blago ali za te storitve, obračuna po odbitku zneska DDV, ki je neposredno vključen v razne stroškovne komponente.

The common system of VAT shall be applied up to and including the retail trade stage.

Skupen sistem DDV se uporablja do vključno faze prodaje na drobno.

Article 2

Člen 2

1. The following transactions shall be subject to VAT:

1. Predmet DDV so naslednje transakcije:

(a) the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;

(a) dobave blaga, ki jih davčni zavezanec, ki deluje kot tak, opravi na ozemlju države članice za plačilo;

(b) the intra-Community acquisition of goods for consideration within the territory of a Member State by:

(b) pridobitve blaga znotraj Skupnosti, ki jih za plačilo na ozemlju države članice opravi:

(i) a taxable person acting as such, or a non-taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Articles 282 to 292 and who is not covered by Articles 33 or 36;

(i) davčni zavezanec, ki deluje kot tak, ali pravna oseba, ki ni davčni zavezanec, če je prodajalec davčni zavezanec, ki deluje kot tak, ki ni upravičen do oprostitve za mala podjetja, predvidene v členih 282 do 292 in ga ne zajema ureditev iz členov 33 ali 36;

(ii) in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;

(ii) v primeru novih prevoznih sredstev, davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in katere druge pridobitve niso predmet DDV na podlagi člena 3(1), ali katera koli druga oseba, ki ni davčni zavezanec;

(iii) in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);

(iii) če gre za trošarinske izdelke, pri katerih nastane obveznost obračuna trošarine znotraj države članice na podlagi Direktive 92/12/EGS, davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in katere druge pridobitve niso predmet DDV na podlagi člena 3(1);

(c) the supply of services for consideration within the territory of a Member State by a taxable person acting as such;

(c) storitve, ki jih davčni zavezanec, ki deluje kot tak, opravi na ozemlju države članice za plačilo;

(d) the importation of goods.

(d) uvoz blaga.

2. (a) For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as "means of transport", where they are intended for the transport of persons or goods:

2. (a) Za namene točke (ii) odstavka 1(b) se za "prevozna sredstva" štejejo naslednja prevozna sredstva, namenjena za prevoz oseb ali blaga:

(i) motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;

(i) motorna kopenska vozila s prostornino motorja nad 48 kubičnih centimetrov ali močjo nad 7,2 kilovata;

(ii) vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;

(ii) plovila, daljša od 7,5 metrov, razen plovil za plovbo na odprtem morju, ki opravljajo prevoz potnikov za plačilo in plovil, ki so namenjena opravljanju komercialne, industrijske ali ribiške dejavnosti, ali za reševanje ali pomoč na morju ali za priobalni ribolov;

(iii) aircraft the take-off weight of which exceeds 1550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.

(iii) zrakoplovi, katerih vzletna teža presega 1550 kilogramov, razen zrakoplovov, ki jih uporabljajo letalske družbe predvsem za polete na mednarodnih zračnih poteh za plačilo.

(b) These means of transport shall be regarded as "new" in the cases:

(b) Ta prevozna sredstva štejejo za "nova" v naslednjih primerih:

(i) of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6000 kilometres;

(i) ko gre za motorna kopenska vozila, če je dobava opravljena v šestih mesecih od datuma, ko so bila prvič dana v uporabo, ali če vozilo nima prevoženih več kot 6000 kilometrov;

(ii) of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;

(ii) ko gre za plovila, če je dobava opravljena v treh mesecih od datuma, ko so bila prvič dana v uporabo, ali če plovilo ni plulo več kot 100 ur;

(iii) of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.

(iii) ko gre za zrakoplove, če je dobava opravljena v treh mesecih od datuma, ko so bila prvič dana v uporabo, ali če zrakoplov ni letel več kot 40 ur.

(c) Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.

(c) Države članice določijo pogoje, pod katerimi se dejstva iz točke (b) lahko štejejo za izpolnjena.

3. "Products subject to excise duty" shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through the natural gas distribution system or electricity.

3. Za "trošarinske izdelke" štejejo energenti, alkohol in alkoholne pijače ter predelan tobak, kakor so opredeljeni v obstoječi zakonodaji Skupnosti, razen plina, dobavljenega po distribucijskem omrežju zemeljskega plina, ali električne energije.

Article 3

Člen 3

1. By way of derogation from Article 2(1)(b)(i), the following transactions shall not be subject to VAT:

1. Z odstopanjem od določb člena 3(1)(b)(i) naslednje transakcije niso predmet DDV:

(a) the intra-Community acquisition of goods by a taxable person or a non-taxable legal person, where the supply of such goods within the territory of the Member State of acquisition would be exempt pursuant to Articles 148 and 151;

(a) pridobitev blaga znotraj Skupnosti s strani davčnega zavezanca ali pravne osebe, ki ni davčni zavezanec, če bi bila dobava na ozemlju države članice oproščena v skladu s členoma 148 in 151;

(b) the intra-Community acquisition of goods, other than those referred to in point (a) and Article 4, and other than new means of transport or products subject to excise duty, by a taxable person for the purposes of his agricultural, forestry or fisheries business subject to the common flat-rate scheme for farmers, or by a taxable person who carries out only supplies of goods or services in respect of which VAT is not deductible, or by a non-taxable legal person.

(b) pridobitev blaga znotraj Skupnosti, razen blaga iz točke (a) in člena 4 ter razen novih prevoznih sredstev ali trošarinskih izdelkov, ki jo opravi davčni zavezanec za namene svojega kmetijskega, gozdarskega ali ribiškega podjetja, ki je predmet skupne pavšalne ureditve za kmete ali davčni zavezanec, ki opravlja le dobave blaga ali storitev, za katere nima pravice do odbitka DDV, ali pravna oseba, ki ni davčni zavezanec.

2. Point (b) of paragraph 1 shall apply only if the following conditions are met:

2. Določba iz odstavka 1(b) se uporablja le, če so izpolnjeni naslednji pogoji:

(a) during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10000 or the equivalent in national currency;

(a) skupna vrednost pridobitev blaga znotraj Skupnosti v tekočem koledarskem letu ne presega praga, ki ga določijo države članice, ki pa ne sme biti nižji od zneska 10000 EUR ali njegove protivrednosti v nacionalni valuti;

(b) during the previous calendar year, the total value of intra-Community acquisitions of goods did not exceed the threshold provided for in point (a).

(b) skupna vrednost pridobitev blaga znotraj Skupnosti v preteklem koledarskem letu ni presegel praga iz točke (a).

The threshold which serves as the reference shall consist of the total value, exclusive of VAT due or paid in the Member State in which dispatch or transport of the goods began, of the intra-Community acquisitions of goods as referred to under point (b) of paragraph 1.

Kot prag se upošteva skupna vrednost pridobitev blaga znotraj Skupnosti, brez DDV, ki ga je treba plačati ali je bil plačan v državi članici, v kateri se odpošiljanje ali prevoz blaga začne, kakor je navedeno v odstavku 1(b).

3. Member States shall grant taxable persons and non-taxable legal persons eligible under point (b) of paragraph 1 the right to opt for the general scheme provided for in Article 2(1)(b)(i).

3. Države članice davčnim zavezancem in pravnim osebam, ki niso davčni zavezanci, upravičenim po odstavku 1(b), priznajo pravico, da izberejo splošno ureditev iz člena 2(1)(b)(i).

Member States shall lay down the detailed rules for the exercise of the option referred to in the first subparagraph, which shall in any event cover a period of two calendar years.

Države članice določijo podrobna pravila za izvajanje možnosti iz prvega pododstavka, ki se v vsakem primeru uporablja dve koledarski leti.

Article 4

Člen 4

In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:

Poleg transakcij iz člena 3 niso predmet DDV naslednje transakcije:

(a) the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is a taxable dealer acting as such and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the margin scheme provided for in Articles 312 to 325;

(a) pridobitev rabljenega blaga, umetniških predmetov, zbirk ali starin znotraj Skupnosti, kot so opredeljeni v točkah (1) do (4) člena 311(1), če prodajalec deluje kot obdavčljivi preprodajalec in je bilo blago v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV po maržni ureditvi iz členov 312 do 325;

(b) the intra-Community acquisition of second-hand means of transport, as defined in Article 327(3), where the vendor is a taxable dealer acting as such and VAT has been applied to the means of transport in the Member State in which their dispatch or transport began, in accordance with the transitional arrangements for second-hand means of transport;

(b) pridobitev rabljenih prevoznih sredstev znotraj Skupnosti, kakor so opredeljena v členu 327(3), če prodajalec deluje kot obdavčljivi preprodajalec in so bila rabljena prevozna sredstva v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV v skladu s prehodno ureditvijo za rabljena prevozna sredstva;

(c) the intra-Community acquisition of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), where the vendor is an organiser of sales by public auction, acting as such, and VAT has been applied to the goods in the Member State in which their dispatch or transport began, in accordance with the special arrangements for sales by public auction.

(c) pridobitve rabljenega blaga, umetniških predmetov, zbirk ali starin znotraj Skupnosti, kot so opredeljeni v točkah (1) do (4) člena 311(1), če prodajalec deluje kot organizator prodaje na javni dražbi in je bilo blago v državi članici, v kateri se odpošiljanje ali prevoz začne, predmet DDV v skladu s posebno ureditvijo za prodajo na javni dražbi.

TITLE II

NASLOV II

TERRITORIAL SCOPE

OZEMELJSKA UPORABA

Article 5

Člen 5

For the purposes of applying this Directive, the following definitions shall apply:

Za namene te direktive se uporabljajo naslednje opredelitve:

(1) "Community" and "territory of the Community" mean the territories of the Member States as defined in point (2);

(1) "Skupnost" in "ozemlje Skupnosti" pomeni ozemlje držav članic, kot je opredeljeno v točki (2);

(2) "Member State" and "territory of a Member State" mean the territory of each Member State of the Community to which the Treaty establishing the European Community is applicable, in accordance with Article 299 of that Treaty, with the exception of any territory referred to in Article 6 of this Directive;

(2) "država članica" in "ozemlje države članice" pomeni ozemlje vsake države članice Skupnosti, za katerega se uporablja Pogodba o ustanovitvi Evropske skupnosti v skladu z njenim členom 299, razen ozemlja ali ozemelj iz člena 6 te direktive;

(3) "third territories" means those territories referred to in Article 6;

(3) "tretja ozemlja" pomenijo ozemlja iz člena 6;

(4) "third country" means any State or territory to which the Treaty is not applicable.

(4) "tretja država" pomeni vsako državo ali ozemlje, za katero se Pogodba ne uporablja.

Article 6

Člen 6

1. This Directive shall not apply to the following territories forming part of the customs territory of the Community:

1. Ta direktiva se ne uporablja za naslednja ozemlja, ki so del carinskega območja Skupnosti:

(a) Mount Athos;

(a) Gora Atos;

(b) the Canary Islands;

(b) Kanarski otoki;

(c) the French overseas departments;

(c) francoski čezmorski departmaji;

(d) the Åland Islands;

(d) Ålandski otoki;

(e) the Channel Islands.

(e) Kanalski otoki.

2. This Directive shall not apply to the following territories not forming part of the customs territory of the Community:

2. Ta direktiva se ne uporablja za naslednja ozemlja, ki niso del carinskega območja Skupnosti:

(a) the Island of Heligoland;

(a) otok Heligoland;

(b) the territory of Büsingen;

(b) ozemlje Büsingen;

(c) Ceuta;

(c) Ceuta;

(d) Melilla;

(d) Melilla;

(e) Livigno;

(e) Livigno;

(f) Campione d'Italia;

(f) Campione d'Italia;

(g) the Italian waters of Lake Lugano.

(g) italijanske vode Luganskega jezera.

Article 7

Člen 7

1. In view of the conventions and treaties concluded with France, the United Kingdom and Cyprus respectively, the Principality of Monaco, the Isle of Man and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia shall not be regarded, for the purposes of the application of this Directive, as third countries.

1. Ob upoštevanju konvencij in pogodb, ki so jih sklenili s Francijo, Združenim kraljestvom in Ciprom, se Kneževina Monako, Otok Man in območja pod oblastjo Združenega kraljestva v Akrotiriju in Dhekeliji za namene te direktive ne štejejo za tretje države.

2. Member States shall take the measures necessary to ensure that transactions originating in or intended for the Principality of Monaco are treated as transactions originating in or intended for France, that transactions originating in or intended for the Isle of Man are treated as transactions originating in or intended for the United Kingdom, and that transactions originating in or intended for the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for Cyprus.

2. Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se transakcije, ki izvirajo iz Kneževine Monako ali so tja namenjene, obravnavajo kot transakcije, ki izvirajo iz Francije ali so tja namenjene, transakcije, ki izvirajo iz Otoka Man ali so tja namenjene, kot transakcije, ki izvirajo iz Združenega kraljestva ali so tja namenjene, in transakcije, ki izvirajo iz suverenih con Združenega kraljestva, Akrotiri in Dhekelia, ali so tja namenjene, kot transakcije, ki izvirajo iz Cipra ali so tja namenjene.

Article 8

Člen 8

If the Commission considers that the provisions laid down in Articles 6 and 7 are no longer justified, particularly in terms of fair competition or own resources, it shall present appropriate proposals to the Council.

Če Komisija meni, da določbe iz členov 6 in 7 niso več upravičene, zlasti v smislu lojalne konkurence ali lastnih sredstev, Svetu predloži ustrezne predloge.

TITLE III

NASLOV III

TAXABLE PERSONS

DAVČNI ZAVEZANCI

Article 9

Člen 9

1. "Taxable person" shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

1. "Davčni zavezanec" je vsaka oseba, ki kjerkoli neodvisno opravlja kakršno koli ekonomsko dejavnost, ne glede na namen ali rezultat te dejavnosti.

Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as "economic activity". The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.

"Ekonomska dejavnost" je vsaka dejavnost proizvajalcev, trgovcev ali oseb, ki opravljajo storitve, vključno z rudarskimi in kmetijskimi dejavnostmi ter dejavnostmi samostojnih poklicev. Za ekonomsko dejavnost se šteje predvsem izkoriščanje premoženja v stvareh ali pravicah, ki je namenjeno trajnemu doseganju dohodka.

2. In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.

2. Za davčnega zavezanca se poleg oseb iz odstavka 1 šteje vsaka oseba, ki priložnostno dobavi novo prevozno sredstvo, ki ga prodajalec ali pridobitelj odpošlje ali odpelje ali se to za njun račun odpošlje ali odpelje pridobitelju v kraj zunaj ozemlja države članice vendar na ozemlju Skupnosti.

Article 10

Člen 10

The condition in Article 9(1) that the economic activity be conducted "independently" shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.

Pogoj glede neodvisnega opravljanja ekonomske dejavnosti iz člena 9(1) iz DDV izključuje zaposlene in druge osebe, ki jih na delodajalca vežejo pogodba o zaposlitvi ali kakršne koli druge pravne vezi, ki glede delovnih pogojev, plačila in obveznosti delodajalca ustvarjajo odnos delodajalca in delojemalca.

Article 11

Člen 11

After consulting the advisory committee on value added tax (hereafter, the "VAT Committee"), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.

Po posvetovanju s posvetovalnim odborom za davek na dodano vrednost (v nadaljnjem besedilu "odbor za DDV") lahko vsaka država članica obravnava kot enega davčnega zavezanca osebe s sedežem na ozemlju te države članice, ki so kljub temu, da so pravno neodvisne, med seboj finančno, ekonomsko in organizacijsko tesno povezane.

A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.

Država članica, ki uporabi možnost iz prvega pododstavka, lahko sprejme vse potrebne ukrepe s katerimi prepreči možnost davčne utaje ali izogibanja plačilu davka zaradi uporabe omenjene določbe.

Article 12

Člen 12

1. Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:

1. Države članice lahko štejejo za davčnega zavezanca vsakogar, ki priložnostno opravi transakcijo v zvezi z dejavnostmi iz drugega pododstavka člena 9(1), in zlasti eno od naslednjih transakcij:

(a) the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;

(a) dobavo objekta ali delov objekta in zemljišča, na katerem objekt stoji pred prvo uporabo;

(b) the supply of building land.

(b) dobavo zemljišča za gradnjo.

2. For the purposes of paragraph 1(a), "building" shall mean any structure fixed to or in the ground.

2. Za namene odstavka 1(a) se kot "objekt" šteje vsaka konstrukcija, trajno povezana s tlemi ali v tleh.

Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by "the land on which a building stands".

Države članice lahko določijo podrobne pogoje uporabe kriterija iz odstavka 1(a) za prenovo objektov in lahko določijo, kaj šteje za "zemljišče, na katerem objekt stoji".

Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.

Države članice lahko namesto kriterija prve uporabe uporabljajo tudi drug kriterij, kot je obdobje od datuma dokončanja objekta do datuma prve dobave ali obdobje od datuma prve uporabe do datuma naslednje dobave, pod pogojem, da ta obdobja niso daljša od petih oziroma dveh let.

3. For the purposes of paragraph 1(b), "building land" shall mean any unimproved or improved land defined as such by the Member States.

3. "Zemljišče za gradnjo" za namene odstavka 1(b) pomeni vsako neopremljeno ali opremljeno zemljišče, ki ga kot takega opredelijo države članice.

Article 13

Člen 13

1. States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions.

1. Državni, regionalni in lokalni organi ter druge osebe javnega prava se ne štejejo za davčne zavezance v zvezi z dejavnostmi ali transakcijami, ki jih opravljajo kot državni organi, tudi če pobirajo dajatve, pristojbine, prispevke ali plačila v zvezi s temi dejavnostmi ali transakcijami.

However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.

Pri opravljanju takšnih dejavnosti ali transakcij pa se štejejo za davčne zavezance v zvezi s temi dejavnostmi ali transakcijami, če bi njihova obravnava, kot da niso davčni zavezanci, povzročila znatno izkrivljanje konkurence.

In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.

V vsakem primeru se osebe javnega prava štejejo za davčne zavezance v zvezi z dejavnostmi iz Priloge I, če obseg teh dejavnosti ni tako majhen, da bi bil zanemarljiv.

2. Member States may regard activities, exempt under Articles 132, 135, 136, 371, 374 to 377, and Article 378(2), Article 379(2), or Articles 380 to 390, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.

2. Države članice lahko štejejo dejavnosti oseb javnega prava, če so oproščene po členih 132, 135, 136, 371, 374, 375, 376 in 377, 378(2), 379(2) ter po členih 380 do 390, za dejavnosti, ki jih opravljajo kot državni organi.

TITLE IV

NASLOV IV

TAXABLE TRANSACTIONS

OBDAVČLJIVE TRANSAKCIJE

Chapter 1

Poglavje I

supply of goods

Dobava blaga

Article 14

Člen 14

1. "Supply of goods" shall mean the transfer of the right to dispose of tangible property as owner.

1. "Dobava blaga" pomeni prenos pravice do razpolaganja s premoženjem v stvareh kot lastnik.

2. In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:

2. Za dobavo blaga se poleg transakcije iz odstavka 1 štejejo naslednje transakcije:

(a) the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;

(a) prenos lastninske pravice na premoženju proti plačilu odškodnine po nalogu ali ki ga je opravil državni organ ali je bil opravljen v njegovem imenu ali na podlagi zakona;

(b) the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;

(b) dejanska izročitev blaga na podlagi pogodbe o najemu blaga za določeno obdobje ali prodaje blaga z odloženim plačilom, ki določa, da se ob normalnem poteku dogodkov lastništvo prenese najkasneje ob plačilu zadnjega obroka;

(c) the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.

(c) prenos blaga po pogodbi, na podlagi katere se plača provizija na nakup ali prodajo.

3. Member States may regard the handing over of certain works of construction as a supply of goods.

3. Države članice lahko za dobavo blaga štejejo predajo določenih gradbenih del.

Article 15

Člen 15

1. Electricity, gas, heat, refrigeration and the like shall be treated as tangible property.

1. Za premoženje v stvareh se štejejo električna energija, plin ter energija za ogrevanje, hlajenje in podobno.

2. Member States may regard the following as tangible property:

2. Države članice lahko za premoženje v stvareh štejejo:

(a) certain interests in immovable property;

(a) določene pravice na nepremičninah;

(b) rights in rem giving the holder thereof a right of use over immovable property;

(b) stvarne pravice, ki dajejo imetniku pravico do uporabe nepremičnine;

(c) shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.

(c) deleži ali udeležbe, ki so enakovredni deležem, ki dajejo imetniku de iure ali de facto lastninsko pravico ali pravico do posesti nepremičnine ali dela nepremičnine.

Article 16

Člen 16

The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.

Za dobavo blaga, opravljeno za plačilo, se šteje uporaba blaga, s strani davčnega zavezanca, ki je del njegovih poslovnih sredstev in jo nameni za njegovo zasebno rabo ali za zasebno rabo njegovih zaposlenih, brezplačna odtujitev ali splošneje uporaba blaga za druge namene kot za namene njegove dejavnosti, če je za to blago ali sestavine tega blaga bila dana pravica do celotnega ali delnega odbitka DDV.

However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.

Vendar pa se za dobavo blaga, opravljeno za plačilo, ne šteje uporaba blaga za namene dajanja vzorcev ali daril manjših vrednosti za namene dejavnosti davčnega zavezanca.

Article 17

Člen 17

1. The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration.

1. Za dobavo blaga, opravljeno za plačilo, se šteje prenos blaga, ki ga opravi davčni zavezanec iz svojega podjetja v drugo državo članico.

"Transfer to another Member State" shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.

Za "prenos v drugo državo članico" se šteje vsako pošiljanje ali prevoz premičnine, ki ga opravi davčni zavezanec ali druga oseba za njegov račun, v kraj zunaj ozemlja države članice, v kateri se blago nahaja, vendar v Skupnosti, za potrebe svojega podjetja.

2. The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:

2. Za prenos v drugo državo članico se ne šteje pošiljanje ali prevoz blaga za potrebe ene od naslednjih transakcij:

(a) the supply of the goods by the taxable person within the territory of the Member State in which the dispatch or transport ends, in accordance with the conditions laid down in Article 33;

(a) dobave tega blaga, ki jo opravi davčni zavezanec na ozemlju države članice, v kateri se odpošiljanje ali prevoz konča, pod pogoji iz člena 33;

(b) the supply of the goods, for installation or assembly by or on behalf of the supplier, by the taxable person within the territory of the Member State in which dispatch or transport of the goods ends, in accordance with the conditions laid down in Article 36;

(b) dobave tega blaga zaradi instalacije ali montaže, opravljene s strani dobavitelja ali druge osebe za njegov račun, ki jo opravi davčni zavezanec na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, pod pogoji iz člena 36;

(c) the supply of the goods by the taxable person on board a ship, an aircraft or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;

(c) dobave tega blaga, ki jo opravi davčni zavezanec na krovu ladje, zrakoplova ali na vlaku med prevozom potnikov, pod pogoji iz člena 37;

(d) the supply of gas through the natural gas distribution system, or of electricity, in accordance with the conditions laid down in Articles 38 and 39;

(d) dobava plina po distribucijskem sistemu za zemeljski plin ali električne energije pod pogoji, določenimi v členih 38 ali 39;

(e) the supply of the goods by the taxable person within the territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;

(e) dobave tega blaga, ki jo opravi davčni zavezanec na ozemlju države članice, pod pogoji iz členov 138, 146, 147, 148, 151 ali 152;

(f) the supply of a service performed for the taxable person and consisting of work on the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;

(f) opravljanje storitve za davčnega zavezanca in vključujoč delo, ki se na tem blagu dejansko opravi na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, če se blago po izdelavi vrne temu davčnemu zavezancu v državo članico, iz katere je bilo prvotno odposlano ali odpeljano;

(g) the temporary use of the goods within the territory of the Member State in which dispatch or transport of the goods ends, for the purposes of the supply of services by the taxable person established within the Member State in which dispatch or transport of the goods began;

(g) začasne rabe tega blaga na ozemlju države članice, v kateri se odpošiljanje ali prevoz blaga konča, za namene storitev, ki jih opravi davčni zavezanec s sedežem v državi članici, v kateri se odpošiljanje ali prevoz blaga začne;

(h) the temporary use of the goods, for a period not exceeding twenty-four months, within the territory of another Member State, in which the importation of the same goods from a third country with a view to their temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.

(h) začasne rabe tega blaga, za obdobje, ki ne presega štiriindvajset mesecev, na ozemlju druge države članice, če bi se za uvoz enakega blaga iz tretje države za začasno rabo lahko uporabil postopek začasnega uvoza s popolno oprostitvijo uvoznih dajatev.

3. If one of the conditions governing eligibility under paragraph 2 is no longer met, the goods shall be regarded as having been transferred to another Member State. In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.

3. Kadar eden od pogojev, pod katerimi se lahko uveljavlja ugodnost iz odstavka 2, ni več izpolnjen, se šteje, da je bilo blago preneseno v v drugo državo članico. V tem primeru se prenos opravi v trenutku, ko ta pogoj ni več izpolnjen.

Article 18

Člen 18

Member States may treat each of the following transactions as a supply of goods for consideration:

Države članice lahko kot dobavo blaga, opravljeno za plačilo, obravnavajo naslednje transakcije:

(a) the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible;

(a) uporabo blaga s strani davčnega zavezanca za namene njegove dejavnosti, ki ga proizvede, konstruira, izkoplje, predela, kupi ali uvozi v okviru takšne dejavnosti, kjer za takšno blago, če bi bilo pridobljeno od drugega davčnega zavezanca, ne bi bila dana pravica do celotnega odbitka DDV;

(b) the application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a);

(b) uporabo blaga s strani davčnega zavezanca za namene neobdavčljivih transakcij, kjer je bila za to blago dana pravica do celotnega ali delnega odbitka DDV pri pridobitvi ali pri uporabi v skladu s točko (a);

(c) with the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a).

(c) zadržanje blaga s strani davčnega zavezanca ali njegovih naslednikov po prenehanju opravljanja obdavčljive ekonomske dejavnosti, kjer je bila za to blago dana pravica do celotnega ali delnega odbitka DDV pri pridobitvi ali pri uporabi v skladu s točko (a), razen v primerih iz člena 19.

Article 19

Člen 19

In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.

Države članice lahko v primeru prenosa celotnih sredstev podjetja ali dela sredstev podjetja za plačilo ali brez plačila ali kot vložek v podjetje štejejo, da ni bila opravljena nobena dobava blaga in da se oseba, kateri je blago preneseno, obravnava kot naslednik prenosnika.

Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.

Države članice v primerih, kadar upravičenec ni v celoti zavezan davku, sprejmejo ukrepe, potrebne za preprečevanje izkrivljanja konkurence. Sprejmejo lahko tudi vse potrebne ukrepe, s katerimi preprečijo možnost davčne utaje ali izogibanja plačilu davka zaradi uporabe tega člena.

Chapter 2

Poglavje 2

Intra-Community acquisition of goods

Pridobitve blaga znotraj Skupnosti

Article 20

Člen 20

"Intra-Community acquisition of goods" shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.

"Pridobitev blaga znotraj Skupnosti" pomeni pridobitev pravice do razpolaganja s premičninami kot lastnik, ki jih pridobitelju odpošlje ali pripelje prodajalec ali pridobitelj ali druga oseba za njun račun, v drugo državo članico, kot je država, v kateri se pošiljanje ali prevoz blaga začne.

Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation. That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.

Če je blago, ki ga je pridobila pravna oseba, ki ni davčni zavezanec, odposlano ali odpeljano iz tretjega ozemlja ali tretje države in ga je uvozila ta pravna oseba, ki ni davčni zavezanec v državo članico, ki ni država članica, v kateri se odpošiljanje ali prevoz blaga konča, se šteje, da je bilo blago odposlano ali odpeljano iz države članice uvoza. Ta država članica odobri uvozniku, ki je določen ali priznan za osebo, dolžno plačati davek, v skladu s členom 201, vračilo DDV, plačanega v zvezi z uvozom blaga, če uvoznik dokaže, da je bila njegova pridobitev obdavčena v državi članici, v kateri se odpošiljanje ali prevoz blaga konča.

Article 21

Člen 21

The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.

Pridobitev blaga znotraj Skupnosti, opravljena za plačilo, vključuje blago, ki ga davčni zavezanec rabi za potrebe svojega podjetja, ki ga odpošlje ali odpelje ta davčni zavezanec ali druga oseba za njegov račun iz druge države članice, v kateri je bilo blago proizvedeno, črpano, predelano, kupljeno ali pridobljeno, kot je opredeljeno v členu 2(1)(b), ali ga je davčni zavezanec uvozil v okviru opravljanja dejavnosti v to drugo državo članico.

Article 22

Člen 22

The application by the armed forces of a State party to the North Atlantic Treaty, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (h) of Article 143.

Pridobitev blaga znotraj Skupnosti za plačilo vključuje blago, ki ga oborožene sile države članice Severnoatlantske zveze rabijo za svoje potrebe ali potrebe svojega spremnega civilnega osebja in ga niso kupile pod splošnimi pravili obdavčevanja na domačem trgu ene od držav članic, če pri uvozu tega blaga ne bi bile upravičene do oprostitve iz točke (h) člena 143.

Article 23

Člen 23

Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.

Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da se transakcije, ki bi bile opredeljene kot "dobave blaga", če bi jih na njihovem ozemlju opravil davčni zavezanec, ki deluje kot tak, uvrstijo pod "pridobitve blaga znotraj Skupnosti".

Chapter 3

Poglavje 3

Supply of services

Opravljanje storitev

Article 24

Člen 24

1. "Supply of services" shall mean any transaction which does not constitute a supply of goods.

1. "Opravljanje storitev" pomeni vsako transakcijo, ki ni dobava blaga.

2. "Telecommunications services" shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.

2. "Telekomunikacijske storitve" pomenijo storitve v zvezi s prenosom, oddajanjem ali sprejemanjem signalov, besed, slik in zvoka ali kakršne koli informacije po žičnih, radijskih, optičnih ali drugih elektromagnetnih sistemih, vključno s povezanim prenosom ali dodeljevanjem povezane pravice do uporabe zmogljivosti za takšen prenos, oddajanje ali sprejemanje, vključno z zagotavljanjem dostopa do globalnih informacijskih omrežij.

Article 25

Člen 25

A supply of services may consist, inter alia, in one of the following transactions:

Opravljanje storitev lahko med drugim vključuje eno od naslednjih transakcij:

(a) the assignment of intangible property, whether or not the subject of a document establishing title;

(a) odstop premoženja v pravicah, ne glede na to, ali so te pravice ustanovljene z dokumentom ali ne;

(b) the obligation to refrain from an act, or to tolerate an act or situation;

(b) obveznost opustitve dejanja ali dopustitve dejanja ali stanja;

(c) the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

(c) opravljanje storitev na podlagi naloga ali v imenu državnega organa ali na podlagi zakona.

Article 26

Člen 26

1. Each of the following transactions shall be treated as a supply of services for consideration:

1. Vsaka od naslednjih transakcij še šteje za opravljanje storitev za plačilo:

(a) the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible;

(a) uporaba blaga, ki je del poslovnih sredstev podjetja, za zasebno rabo davčnega zavezanca ali za zasebno rabo njegovih zaposlenih ali splošneje za druge namene kot za namene njegove dejavnosti, če je bila za takšno blago dana pravica do celotnega ali delnega odbitka DDV;

(b) the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business.

(b) opravljanje storitev, ki jih davčni zavezanec opravi brezplačno za svojo zasebno rabo ali za zasebno rabo svojih zaposlenih ali splošneje za druge namene kot za namene svoje dejavnosti.

2. Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.

2. Države članice lahko odstopijo od določb odstavka 1, če takšno odstopanje ne vodi k izkrivljanju konkurence.

Article 27

Člen 27

In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.

Za preprečitev izkrivljanja konkurence in po posvetovanju z odborom za DDV lahko države članice obravnavajo kot opravljanje storitev za plačilo storitev, ki jo opravi davčni zavezanec za namene svojega podjetja, če za takšno storitev, če bi jo opravil drug davčni zavezanec, ne bi bila priznana pravica do celotnega odbitka DDV.

Article 28

Člen 28

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.

Kadar davčni zavezanec pri opravljanju storitev deluje v svojem imenu, vendar za račun druge osebe, se šteje, da je prejel in opravil te storitve sam.

Article 29

Člen 29

Article 19 shall apply in like manner to the supply of services.

Člen 19 se smiselno uporablja tudi za opravljanje storitev.

Chapter 4

Poglavje 4

Importation of goods

Uvoz blaga

Article 30

Člen 30

"Importation of goods" shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.

Za "uvoz blaga" se šteje vnos blaga v Skupnost, ki ni v prostem prometu v smislu člena 24 Pogodbe.

In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.

Poleg transakcije iz prvega odstavka se za uvoz blaga šteje vnos blaga, ki je v prostem prometu, s tretjega ozemlja, ki je del carinskega območja Skupnosti, v Skupnost.

TITLE V

NASLOV V

PLACE OF TAXABLE TRANSACTIONS

KRAJ OBDAVČLJIVIH TRANSAKCIJ

Chapter 1

Poglavje 1

Place of supply of goods

Kraj dobave blaga

Section 1

Oddelek 1

Supply of goods without transport

Dobava blaga brez prevoza

Article 31

Člen 31

Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.

Če se blago ne odpošilja ali prevaža, se za kraj dobave šteje kraj, kjer se blago nahaja v trenutku, ko se opravi dobava.

Section 2

Oddelek 2

Supply of goods with transport

Dobava blaga s prevozom

Article 32

Člen 32

Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.

Kadar blago odpošlje ali prevaža dobavitelj, pridobitelj ali tretja oseba, se za kraj dobave šteje kraj, kjer se blago nahaja, v trenutku, ko se začne odpošiljanje ali prevoz blaga pridobitelju.

However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.

Vendar, če se odpošiljanje ali prevoz blaga začne na tretjem ozemlju ali v tretji državi, se šteje, da sta kraj dobave, ki jo opravi uvoznik, ki je določen ali priznan za osebo, ki je dolžna plačati davek v skladu s členom 201, in kraj morebitnih kasnejših dobav v državi članici uvoza blaga.

Article 33

Člen 33

1. By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which dispatch or transport of the goods ends shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends, where the following conditions are met:

1. Z odstopanjem od člena 32 se za kraj dobave blaga, ki ga odpošlje ali odpelje dobavitelj ali druga oseba za njegov račun iz države članice, ki ni tista, v kateri se odpošiljanje ali prevoz blaga konča, šteje kraj, kjer se blago nahaja v trenutku, ko se odpošiljanje ali prevoz blaga pridobitelju konča, če so izpolnjeni naslednji pogoji:

(a) the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;

(a) dobava blaga je opravljena za davčnega zavezanca ali pravno osebo, ki ni davčni zavezanec, katere pridobitve blaga znotraj Skupnosti niso predmet DDV v skladu s členom 3(1), ali za katero koli drugo osebo, ki ni davčni zavezanec;

(b) the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.

(b) dobavljeno blago niso niti nova prevozna sredstva niti blago, ki ga dobavi dobavitelj ali druga oseba za njegov račun, potem ko je bilo montirano ali instalirano, s poskusnim zagonom ali brez njega.

2. Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported from the Member State of importation.

2. Kadar je dobavljeno blago odposlano ali odpeljano s tretjega ozemlja ali tretje države in ga dobavitelj uvozi v državo članico, ki ni tista, v kateri se odpošiljanje ali prevoz blaga pridobitelju konča, se šteje, da je bilo odposlano ali odpeljano iz države članice uvoza.

Article 34

Člen 34

1. Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends:

1. Člen 33 se ne uporablja za dobave blaga, ki je v celoti odposlano ali odpeljano v isto državo članico, ki je država, v kateri se odpošiljanje ali prevoz blaga konča, če so izpolnjeni naslednji pogoji:

(a) the goods supplied are not products subject to excise duty;

(a) dobavljeno blago niso trošarinski izdelki;

(b) the total value, exclusive of VAT, of such supplies effected under the conditions laid down in Article 33 within that Member State does not in any one calendar year exceed EUR 100000 or the equivalent in national currency;

(b) skupna vrednost, brez DDV, teh dobav, opravljenih pod pogoji iz člena 33, v državo članico v enem koledarskem letu ne presega 100000 EUR ali protivrednosti v nacionalni valuti;

(c) the total value, exclusive of VAT, of the supplies of goods, other than products subject to excise duty, effected under the conditions laid down in Article 33 within that Member State did not in the previous calendar year exceed EUR 100000 or the equivalent in national currency.

(c) skupna vrednost, brez DDV, teh dobav blaga, razen trošarinskih izdelkov, opravljenih pod pogoji iz člena 33, v državo članico v predhodnem koledarskem letu ni presegla 100000 EUR ali protivrednosti v nacionalni valuti.

2. The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35000 or the equivalent in national currency, where that Member State fears that the threshold of EUR 100000 might cause serious distortion of competition.

2. Država članica, na ozemlju katere se nahaja blago v trenutku, ko se konča odpošiljanje ali prevoz pridobitelju, lahko omeji prag iz odstavka 1 na 35000 EUR ali protivrednost v nacionalni valuti, kadar se ta država članica boji, da bi prag 100000 EUR lahko povzročil resna izkrivljanja konkurence.

Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.

Države članice, ki uporabijo možnost iz prvega pododstavka, sprejmejo potrebne ukrepe, da obvestijo ustrezne državne organe v državi članici, v kateri se odpošiljanje ali prevoz blaga začne.

3. The Commission shall present to the Council at the earliest opportunity a report on the operation of the special EUR 35000 threshold referred to in paragraph 2, accompanied, if necessary, by appropriate proposals.

3. Komisija Svetu čimprej predloži poročilo o uporabi posebnega praga 35000 EUR iz odstavka 2, po potrebi skupaj z ustreznimi predlogi.

4. The Member State within the territory of which the goods are located at the time when their dispatch or transport begins shall grant those taxable persons who carry out supplies of goods eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Article 33.

4. Država članica, na ozemlju katere se nahaja blago v trenutku, ko se začne odpošiljanje ali prevoz, prizna tistim davčnim zavezancem, ki opravijo dobave blaga, ki izpolnjuje pogoje v skladu z odstavkom 1, pravico da izberejo, da se kraj takih dobav določi v skladu s členom 33.

The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years.

Zadevne države članice določijo podrobna pravila za izvajanje možnosti iz prvega pododstavka, ki se v vsakem primeru uporablja dve koledarski leti.

Article 35

Člen 35

Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.

Določbe členov 33 in 34 se ne uporabljajo za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, opredeljenih v točkah (1) do (4) člena 311(1), ter za dobave rabljenih prevoznih sredstev, opredeljenih v členu 327(3), ki so predmet DDV v skladu s posebnimi ureditvami za ta področja.

Article 36

Člen 36

Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.

Kadar blago, ki ga odpošlje ali prevaža dobavitelj, pridobitelj ali tretja oseba, instalira ali montira dobavitelj ali druga oseba za njegov račun s poskusnim zagonom ali brez njega, se za kraj dobave šteje kraj, kjer je blago instalirano ali montirano.

Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.

Kadar se instalacija ali montaža opravi v drugi državi članici, kot je država dobavitelja, sprejme država članica, na ozemlju katere se opravi instalacija ali montaža, vse potrebne ukrepe za izognitev dvojnemu obdavčevanju v tej državi članici.

Section 3

Oddelek 3

Supply of goods on board ships, aircraft or trains

Dobava blaga na krovu plovil, zrakoplovov ali na vlakih

Article 37

Člen 37

1. Where goods are supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, the place of supply shall be deemed to be at the point of departure of the passenger transport operation.

1. Če se dobava blaga opravi na krovu plovila, zrakoplova ali na vlaku med delom prevoza potnikov v Skupnosti, se za kraj te dobave šteje kraj, v katerem se prevoz potnikov začne.

2. For the purposes of paragraph 1, "section of a passenger transport operation effected within the Community" shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.

2. Za namene odstavka 1 "del prevoza potnikov v Skupnosti" pomeni del prevoza, ki se brez postanka zunaj Skupnosti opravi med krajem, v katerem se prevoz potnikov začne in krajem, kjer se prevoz potnikov konča.

"Point of departure of a passenger transport operation" shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.

"Kraj, v katerem se prevoz potnikov začne", pomeni prvi predvideni kraj v Skupnosti, kjer bodo potniki vstopili, po potrebi po delu poti zunaj Skupnosti.

"Point of arrival of a passenger transport operation" shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.

"Kraj, v katerem se prevoz potnikov konča", pomeni zadnji predvideni kraj v Skupnosti, kjer potniki, ki so vstopili znotraj Skupnosti, izstopijo, kadar je to ustrezno, pred postankom zunaj Skupnosti.

In the case of a return trip, the return leg shall be regarded as a separate transport operation.

V primeru povratnega potovanja se povratna pot šteje za ločen prevoz.

3. The Commission shall, at the earliest opportunity, present to the Council a report, accompanied if necessary by appropriate proposals, on the place of taxation of the supply of goods for consumption on board and the supply of services, including restaurant services, for passengers on board ships, aircraft or trains.

3. Komisija Svetu čimprej predloži poročilo, ki mu po potrebi priloži ustrezne predloge glede kraja obdavčitve dobave blaga za potrošnjo na krovu in storitev, vključno z restavracijskimi storitvami, opravljenimi za potnike na krovu plovila, zrakoplova ali vlaku.

Pending adoption of the proposals referred to in the first subparagraph, Member States may exempt or continue to exempt, with deductibility of the VAT paid at the preceding stage, the supply of goods for consumption on board in respect of which the place of taxation is determined in accordance with paragraph 1.

Do sprejema predlogov iz prvega pododstavka lahko države članice oprostijo ali še naprej oprostijo dobave blaga za potrošnjo na krovu, za katerega se kraj obdavčitve določi v skladu z odstavkom 1, s pravico do odbitka DDV, plačanega v predhodni fazi.

Section 4

Oddelek 4

Supply of goods through distribution systems

Dobava blaga po distribucijskih sistemih

Article 38

Člen 38

1. In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

1. V primeru dobave plina po distribucijskem sistemu za zemeljski plin ali električne energije davčnemu zavezancu – preprodajalcu se za kraj dobave šteje kraj, kjer ima davčni zavezanec – preprodajalec sedež svoje dejavnosti ali stalno poslovno enoto, za katero je blago dobavljeno, ali če ni takega sedeža dejavnosti ali stalne poslovne enote, kraj, kjer ima stalno prebivališče ali običajno prebiva.

2. For the purposes of paragraph 1, "taxable dealer" shall mean a taxable person whose principal activity in respect of purchases of gas or electricity is reselling those products and whose own consumption of those products is negligible.

2. "Davčni zavezanec – preprodajalec" za namene odstavka 1 pomeni davčnega zavezanca, katerega osnovna dejavnost glede nabav plina ali električne energije je preprodaja teh izdelkov in katerega lastna potrošnja teh izdelkov je zanemarljiva.

Article 39

Člen 39

In the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.

V primeru dobave plina po distribucijskem sistemu za zemeljski plin ali električne energije, kadar taka dobava ni zajeta v členu 38, se za kraj dobave šteje kraj, kjer pridobitelj dejansko rabi in potroši blago.

Where all or part of the gas or electricity is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.

Kadar pridobitelj dejansko ne porabi vsega ali dela zemeljskega plina ali električne energije, se šteje, da je bilo to neporabljeno blago rabljeno in porabljeno v kraju, kjer ima kupec sedež svoje dejavnosti ali stalno poslovno enoto, za katero je blago dobavljeno. Če ni takega sedeža dejavnosti ali stalne poslovne enote, se šteje, da je pridobitelj blago rabil in porabil na kraju, kjer ima stalno prebivališče ali običajno prebiva.

Chapter 2

Poglavje 2

Place of an intra-Community acquisition of goods

Kraj pridobitve blaga znotraj Skupnosti

Article 40

Člen 40

The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.

Za kraj pridobitve blaga znotraj Skupnosti se šteje kraj, kjer se blago nahaja v trenutku, ko se konča odpošiljanje ali prevoz blaga pridobitelju.

Article 41

Člen 41

Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.

Brez vpliva na določbe člena 40 se šteje, da je kraj pridobitve blaga znotraj Skupnosti iz člena 2(1)(b)(i) na ozemlju države članice, ki je izdala identifikacijsko številko DDV, pod katero pridobitelj opravi to pridobitev, razen če oseba, ki blago pridobi, dokaže, da je bila pridobitev predmet DDV v skladu s členom 40.

If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.

Če je bila pridobitev predmet DDV v skladu s členom 40 v državi članici, v kateri se odpošiljanje ali prevoz blaga konča, potem ko je bila obdavčena v skladu s prvim pododstavkom, se davčna osnova ustrezno zmanjša v državi članici, ki je izdala identifikacijsko številko DDV, pod katero je pridobitelj opravil to pridobitev.

Article 42

Člen 42

The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:

Prvi odstavek člena 41 se ne uporablja in se šteje, da je bila pridobitev blaga znotraj Skupnosti predmet DDV v skladu s členom 40, kadar so izpolnjeni naslednji pogoji:

(a) the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;

(a) pridobitelj dokaže, da je opravil to pridobitev za namene kasnejših dobav na ozemlju države članice, določeni v skladu s členom 40, za katere je bil kot oseba, ki je dolžna plačati davek v skladu s členom 197, določena oseba, ki ji je bila opravljena dobava;

(b) the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.

(b) pridobitelj je izpolnil obveznosti, predvidene v členu 265, v zvezi s predložitvijo rekapitulacijskega poročila.

Chapter 3

Poglavje 3

Place of supply of services

Kraj opravljanja storitev

Section 1

Oddelek 1

General rule

Splošno pravilo

Article 43

Člen 43

The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

Kraj opravljanja storitve je kraj, kjer ima izvajalec, ki opravi storitev, sedež svoje dejavnosti ali stalno poslovno enoto, iz katere opravi storitev, ali če nima takšnega sedeža ali stalne poslovne enote, kraj, kjer ima stalno prebivališče ali kjer običajno prebiva.

Section 2

Oddelek 2

Particular provisions

Posebne določbe

Subsection 1

Pododdelek 1

Supply of services by intermediaries

Storitve, ki jih opravijo posredniki

Article 44

Člen 44

The place of supply of services by an intermediary acting in the name and on behalf of another person, other than those referred to in Articles 50 and 54 and in Article 56(1), shall be the place where the underlying transaction is supplied in accordance with this Directive.

Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun drugih oseb, razen storitev iz členov 50, 54 in člena 56(1), je kraj, kjer je opravljena osnovna transakcija v skladu s to direktivo.

However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which that transaction is carried out, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, na ozemlju katere se transakcija opravi, se šteje, da je kraj opravljenih storitev posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.

Subsection 2

Pododdelek 2

Supply of services connected with immovable property

Opravljanje storitev v zvezi z nepremičninami

Article 45

Člen 45

The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.

Kraj opravljanja storitev v zvezi z nepremičninami, vključno s storitvami nepremičninskih posrednikov in strokovnjakov, ter storitev za pripravo in koordinacijo gradbenih del, kot so storitve arhitektov in podjetij, ki zagotavljajo neposredni nadzor na kraju samem, je kraj, kjer se nepremičnina nahaja.

Subsection 3

Pododdelek 3

Supply of transport

Opravljanje prevoza

Article 46

Člen 46

The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered.

Kraj opravljanja prevoza, razen prevoza blaga znotraj Skupnosti, je kraj, kjer se opravi prevoz, pri čemer se upošteva prevožena razdalja.

Article 47

Člen 47

The place of supply of intra-Community transport of goods shall be the place of departure of the transport.

Kraj opravljanja prevoza blaga znotraj Skupnosti je kraj odhoda.

However, where intra-Community transport of goods is supplied to customers identified for VAT purposes in a Member State other than that of the departure of the transport, the place of supply shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Vendar se šteje, da je kraj prevoza blaga znotraj Skupnosti, opravljen za prejemnike, identificirane za DDV v državi članici, ki ni država članica, v kateri se prevoz začne, na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.

Article 48

Člen 48

"Intra-Community transport of goods" shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.

"Prevoz blaga znotraj Skupnosti" je vsak prevoz blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju dveh različnih držav članic.

"Place of departure" shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located.

"Kraj odhoda" je kraj, v katerem se prevoz blaga dejansko začne, pri čemer ni pomembna dejansko prevožena razdalja do kraja, kjer se blago nahaja.

"Place of arrival" shall mean the place where transport of the goods actually ends.

"Kraj prihoda" je kraj, kjer se prevoz blaga dejansko konča.

Article 49

Člen 49

The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.

Prevoz blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju iste države članice, se obravnava kot prevoz blaga znotraj Skupnosti, če je takšen prevoz neposredno povezan s prevozom blaga, pri katerem sta kraj odhoda in kraj prihoda na ozemlju dveh različnih držav članic.

Article 50

Člen 50

The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.

Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun drugih oseb, kadar sodeluje pri prevozu blaga znotraj Skupnosti, je kraj začetka prevoza.

However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that of the departure of the transport, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, v kateri se prevoz začne, se šteje, da je kraj opravljenih storitev posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.

Article 51

Člen 51

Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.

Državam članicam ni treba uporabljati DDV za tisti del prevoza blaga znotraj Skupnosti, ki se nanaša na poti po vodah, ki niso del ozemlja Skupnosti.

Subsection 4

Pododdelek 4

Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property

Opravljanje kulturnih in podobnih storitev, opravljanje pomožnih prevoznih storitev ali storitev v zvezi s premičninami

Article 52

Člen 52

The place of supply of the following services shall be the place where the services are physically carried out:

Kraj opravljanja naslednjih storitev je kraj, kjer so storitve dejansko opravljene:

(a) cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;

(a) dejavnosti s področja kulture, umetnosti, športa, znanosti, izobraževanja, zabavnih prireditev ali podobne dejavnosti, vključno z dejavnostmi organizatorjev teh dejavnosti, in kadar je to ustrezno, opravljanjem pomožnih storitev;

(b) ancillary transport activities, such as loading, unloading, handling and similar activities;

(b) pomožne prevozne dejavnosti, kot so nakladanje, razkladanje, pretovarjanje in podobne dejavnosti;

(c) valuations of movable tangible property or work on such property.

(c) cenitve ali delo na premičnini.

Article 53

Člen 53

By way of derogation from Article 52(b), the place of supply of services involving activities ancillary to the intra-Community transport of goods, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the activities are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Z odstopanjem od člena 52(b) se šteje, da je kraj opravljanja storitev, ki vključujejo pomožne dejavnosti pri prevozu blaga znotraj Skupnosti, opravljenih za prejemnike, identificirane za DDV v državi članici, ki ni tista, na ozemlju katere so bile dejavnosti dejansko opravljene, na ozemlju države članice, ki je prejemniku izdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.

Article 54

Člen 54

The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the supply of services consisting in activities ancillary to the intra-Community transport of goods, shall be the place where the ancillary activities are physically carried out.

Kraj opravljanja storitev, ki jih opravi posrednik, ki deluje v imenu in za račun druge osebe, kadar sodeluje pri opravljanju pomožnih dejavnosti pri prevozu blaga znotraj Skupnosti, je kraj, kjer se pomožne dejavnosti dejansko opravijo.

However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which the ancillary activities are physically carried out, the place of supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Kadar pa je prejemnik, za katerega posrednik opravi storitve, identificiran za DDV v državi članici, ki ni država članica, na ozemlju katere se pomožna transakcija opravi, se šteje, da je kraj opravljenih pomožnih dejavnosti posrednika na ozemlju države članice, ki je prejemnikuizdala identifikacijsko številko DDV, pod katero je bila zanj opravljena storitev.

Article 55

Člen 55

By way of derogation from Article 52(c), the place of supply of services involving the valuation of movable tangible property or work on such property, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the services are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.

Z odstopanjem od člena 52(c) se šteje, da je kraj opravljanja storitev, ki vključujejo cenitev ali delo na tej premičnini, opravljenih za prejemnike, identificirane za DDV v državi članici, ki ni tista, na ozemlju katere so te storitve dejansko opravljene, na ozemlju države članice, ki je prejemniku izdala identifikacijsko številko DDV, pod katero je bila zanj storitev opravljena.

The derogation referred to in the first paragraph shall apply only where the goods are dispatched or transported out of the Member State in which the services were physically carried out.

To odstopanje iz prvega odstavka se uporablja le, kadar se blago odpošlje ali odpelje iz države članice, v kateri se bile storitve dejansko opravljene.

Subsection 5

Pododdelek 5

Supply of miscellaneous services

Opravljanje drugih storitev

Article 56

Člen 56

1. The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:

1. Kraj opravljanja naslednjih storitev, če se opravijo za prejemnike s sedežem zunaj Skupnosti ali za davčne zavezance s sedežem v Skupnosti, vendar ne v isti državi, kjer ima izvajalec sedež, je kraj, kjer ima prejemnik sedež svoje dejavnosti ali ima stalno poslovno enoto, za katero se opravi storitev, ali, če takšen kraj ne obstaja, kraj, kjer ima stalno prebivališče ali običajno prebiva:

(a) transfers and assignments of copyrights, patents, licences, trade marks and similar rights;

(a) prenos in odstop avtorskih pravic, patentov, licenc, blagovnih znamk in podobnih pravic;

(b) advertising services;

(b) oglaševanje;

(c) the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information;

(c) storitve svetovalcev, inženirjev, svetovalnih pisarn, odvetnikov, računovodij in druge podobne storitve ter obdelava podatkov in dajanje informacij;

(d) obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this paragraph;

(d) obveznosti v zvezi s prenehanjem ali opustitvijo, v celoti ali deloma, poslovne dejavnosti ali pravice iz tega odstavka;

(e) banking, financial and insurance transactions, including reinsurance, with the exception of the hire of safes;

(e) bančne, finančne in zavarovalne transakcije, vključno s pozavarovanjem, razen najema sefov;

(f) the supply of staff;

(f) posredovanje osebja;

(g) the hiring out of movable tangible property, with the exception of all means of transport;

(g) dajanje premičnin v najem, razen vseh vrst prevoznih sredstev;

(h) the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;

(h) zagotavljanje dostopa do in prevoz ali prenos po distribucijskih sistemih za zemeljski plin in električno energijo in opravljanje drugih neposredno povezanih storitev;

(i) telecommunications services;

(i) telekomunikacijske storitve;

(j) radio and television broadcasting services;

(j) storitve radijskega in televizijskega oddajanja;

(k) electronically supplied services, such as those referred to in Annex II;

(k) elektronsko opravljane storitve, zlasti storitve, navedene v Prilogi II;

(l) the supply of services by intermediaries, acting in the name and on behalf of other persons, where those intermediaries take part in the supply of the services referred to in this paragraph.

(l) storitve posrednikov, ki delujejo v imenu in za račun drugih oseb, kadar za svojega naročnika posredujejo storitve iz tega odstavka.

2. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service for the purposes of point (k) of paragraph 1.

2. Kadar izvajalec storitve in prejemnik komunicirata po elektronski pošti, to samo po sebi ne pomeni, da je opravljena storitev elektronska storitev v smislu točke (k) odstavka 1.

3. Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2006.

3. Točki (j) in (k) odstavka 1 in odstavek 2 se uporabljajo do 31. decembra 2006.

Article 57

Člen 57

1. Where the services referred to in point (k) of Article 56(1) are supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, the place of supply shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.

1. Kadar so storitve iz člena 56(1)(k) opravljene za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici, se za kraj opravljanja teh storitev šteje kraj, kjer je sedež osebe, ki ni davčni zavezanec, ali njeno stalno oziroma običajno prebivališče, če storitve opravlja davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni.

2. Paragraph 1 shall apply until 31 December 2006.

2. Določbe odstavka 1 se uporabljajo do 31. decembra 2006.

Subsection 6

Pododdelek 6

Criterion of effective use and enjoyment

Merilo dejanske uporabe in dejanskega uživanja

Article 58

Člen 58

In order to avoid double taxation, non-taxation or distortion of competition, Member States may, with regard to the supply of the services referred to in Article 56(1) and with regard to the hiring out of means of transport:

Da bi se države članice izognile dvojni obdavčitvi, neobdavčitvi ali izkrivljanju konkurence, lahko pri storitvah iz člena 56(1) ter pri dajanju prevoznih sredstev v najem:

(a) consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community, if the effective use and enjoyment of the services takes place outside the Community;

(a) za kraj opravljanja nekaterih ali vseh storitev, ki je na njihovem ozemlju, štejejo, kot da je zunaj Skupnosti, če se storitve dejansko uporabijo in uživajo zunaj Skupnosti;

(b) consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory, if the effective use and enjoyment of the services takes place within their territory.

(b) za kraj opravljanja nekaterih ali vseh storitev, ki je zunaj Skupnosti, štejejo, kot da je na njihovem ozemlju, če se storitve dejansko uporabijo in uživajo na njihovem ozemlju.

However, this provision shall not apply to the services referred to in point (k) of Article 56(1), where those services are rendered to non-taxable persons.

Vendar se ta določba ne uporablja za storitve iz člena 56(1)(k), v kolikor se opravljajo za osebe, ki niso davčni zavezanci.

Article 59

Člen 59

1. Member States shall apply Article 58(b) to telecommunications services supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.

1. Države članice uporabljajo člen 58(b) v primeru telekomunikacijskih storitev, ki jih za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici, opravlja davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni.

2. Until 31 December 2006, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.

2. Do 31. decembra 2006 države članice uporabljajo člen 58(b) v primeru storitev radijskega in televizijskega oddajanja iz točke (j) člena 56(1), ki jih davčni zavezanec, katerega sedež dejavnosti ali stalna poslovna enota, iz katere opravlja storitev, je zunaj Skupnosti, ali katerega stalno oziroma običajno prebivališče je zunaj Skupnosti, kadar takšnega kraja dejavnosti ali takšne poslovne enote ni, opravlja za osebe, ki niso davčni zavezanci in katerih sedež ali stalno oziroma običajno prebivališče je v državi članici.

Chapter 4

Poglavje 4

Place of importation of goods

Kraj uvoza blaga

Article 60

Člen 60

The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.

Kraj uvoza blaga je država članica, na ozemlju katere se nahaja blago, ko se vnese v Skupnost.

Article 61

Člen 61

By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

Z odstopanjem od člena 60, kadar je za blago, ki ni v prostem prometu, pri vnosu v Skupnost začet eden od postopkov ali transakcij iz člena 156 ali postopek začasnega uvoza, s popolno oprostitvijo uvoznih dajatev, ali zunanji tranzitni postopek, je kraj uvoza takega blaga v državi članici, na ozemlju katere se ti postopki ali transakcije končajo.

Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

Podobno, kadar se za blago, ki je v prostem prometu, ob vnosu v Skupnost začne eden od postopkov ali transakcij iz členov 276 in 277, je kraj uvoza država članica, na ozemlju katere se ti postopki ali transakcije končajo.

TITLE VI

NASLOV VI

CHARGEABLE EVENT AND CHARGEABILITY OF VAT

OBDAVČLJIVI DOGODEK IN OBVEZNOST OBRAČUNA DDV

Chapter 1

Poglavje 1

General provisions

Splošne določbe

Article 62

Člen 62

For the purposes of this Directive:

Za namene te direktive:

(1) "chargeable event" shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;

(1) je "obdavčljivi dogodek" dogodek, s katerim so izpolnjeni pravni pogoji, potrebni za nastanek obveznosti obračuna DDV;

(2) VAT shall become "chargeable" when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.

(2) "obveznost obračuna" DDV nastane v trenutku, ko ima davčni organ po zakonu pravico zahtevati davek od osebe, ki ga je dolžna plačati, četudi se plačilo lahko odloži.

Chapter 2

Poglavje 2

Supply of goods or services

Dobava blaga in opravljanje storitev

Article 63

Člen 63

The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.

Obdavčljivi dogodek in s tem obveznost obračuna DDV nastane, ko je blago dobavljeno ali so storitve opravljene.

Article 64

Člen 64

1. Where it gives rise to successive statements of account or successive payments, the supply of goods, other than that consisting in the hire of goods for a certain period or the sale of goods on deferred terms, as referred to in point (b) of Article 14(2), or the supply of services shall be regarded as being completed on expiry of the periods to which such statements of account or payments relate.

1. Če se izdajajo zaporedni računi ali izvršijo zaporedna plačila, se dobava blaga, razen tiste, ki predstavlja najem blaga za določeno obdobje ali prodajo blaga z odloženim plačilom iz točke (b) člena 14(2), ali opravljanje storitev šteje za zaključeno v trenutku, ko poteče obdobje, na katerega se taki računi ali plačila nanašajo.

2. Member States may provide that, in certain cases, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.

2. Države članice lahko v določenih primerih določijo, da se šteje, da so bile nepretrgane dobave blaga in storitev, ki se opravljajo v daljšem časovnem obdobju končane najmanj v roku enega leta.

Article 65

Člen 65

Where a payment is to be made on account before the goods or services are supplied, VAT shall become chargeable on receipt of the payment and on the amount received.

Če je plačilo izvršeno pred opravljeno dobavo blaga ali preden so storitve opravljene, nastane obveznost obračuna DDV v trenutku prejema plačila in od prejetega zneska.

Article 66

Člen 66

By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:

Z odstopanjem od členov 63, 64 in 65 lahko države članice določijo, da obveznost obračuna DDV za določene transakcije ali za določene kategorije davčnih zavezancev nastane v enem od naslednjih trenutkov:

(a) no later than the time the invoice is issued;

(a) najkasneje ob izdaji računa;

(b) no later than the time the payment is received;

(b) najkasneje ob prejemu plačila;

(c) where an invoice is not issued, or is issued late, within a specified period from the date of the chargeable event.

(c) če račun ni izdan ali je izdan kasneje, v določenem obdobju od datuma obdavčljivega dogodka.

Article 67

Člen 67

1. Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.

1. Če je pod pogoji iz člena 138 blago, odposlano ali odpeljano v državo članico, ki ni država, v kateri se odpošiljanje ali prevoz blaga začne, dobavljeno z oprostitvijo DDV, ali če davčni zavezanec za namene svojega podjetja blago prenese v drugo državo članico z oprostitvijo DDV, nastane obveznost obračuna DDV 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.

2. By way of derogation from paragraph 1, VAT shall become chargeable on issue of the invoice provided for in Article 220, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.

2. Z odstopanjem od odstavka 1 obveznost obračuna DDV nastane ob izdaji računa iz člena 220, kadar se ta račun izda pred 15. dnem v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.

Chapter 3

Poglavje 3

Intra-Community acquisition of goods

Pridobitve blaga znotraj Skupnosti

Article 68

Člen 68

The chargeable event shall occur when the intra-Community acquisition of goods is made.

Obdavčljivi dogodek nastane v trenutku, ko je opravljena pridobitev blaga znotraj Skupnosti.

The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.

Šteje se, da je pridobitev blaga znotraj Skupnosti opravljena, kadar se za dobavo podobnega blaga šteje, da je bila opravljena na ozemlju zadevne države članice.

Article 69

Člen 69

1. In the case of the intra-Community acquisition of goods, VAT shall become chargeable on the 15th day of the month following that in which the chargeable event occurs.

1. Za pridobitev blaga znotraj Skupnosti obveznost obračuna DDV nastane 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.

2. By way of derogation from paragraph 1, VAT shall become chargeable on issue of the invoice provided for in Article 220, if that invoice is issued before the 15th day of the month following that in which the chargeable event occurs.

2. Z odstopanjem od odstavka 1 obveznost obračuna DDV nastane ob izdaji računa iz člena 220, kadar se ta račun izda pred 15. dnem v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.

Chapter 4

Poglavje 4

Importation of goods

Uvoz blaga

Article 70

Člen 70

The chargeable event shall occur and VAT shall become chargeable when the goods are imported.

Obdavčljivi dogodek in s tem obveznost obračuna DDV nastane, ko je blago uvoženo.

Article 71

Člen 71

1. Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations.

1. Če je za blago pri vnosu v Skupnost začet eden od postopkov ali transakcij iz členov 156, 276 in 277 ali postopek začasnega uvoza s popolno oprostitvijo uvoznih dajatev ali zunanji tranzitni postopek, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta šele v trenutku, ko se za to blago ti postopki ali transakcije končajo.

However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable.

Vendar, če je uvoženo blago zavezano carini, kmetijskim prelevmanom ali dajatvam z enakim učinkom, določenih v okviru skupne politike, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta v trenutku nastanka obdavčljivega dogodka in obveznosti obračuna teh dajatev.

2. Where imported goods are not subject to any of the duties referred to in the second subparagraph of paragraph 1, Member States shall, as regards the chargeable event and the moment when VAT becomes chargeable, apply the provisions in force governing customs duties.

2. Če uvoženo blago ni zavezano nobenim dajatvam iz drugega pododstavka odstavka 1, države članice glede obdavčljivega dogodka in trenutka nastanka obveznosti obračuna DDV uporabljajo določbe, ki se uporabljajo za obračun carine.

TITLE VII

NASLOV VII

TAXABLE AMOUNT

DAVČNA OSNOVA

CHAPTER 4

Poglavje 1

IMPORTATION OF GOODS

Opredelitev

Article 72

Člen 72

For the purposes of this Directive, "open market value" shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.

Za namene te direktive pomeni "tržna vrednost" celoten znesek, ki bi ga pridobitelj ali prejemnik v prodajni fazi pridobitve zadevnega blaga ali opravljene storitve in pod pogoji lojalne konkurence, moral plačati neodvisnemu dobavitelju ali ponudniku na ozemlju države članice, v kateri je transakcija obdavčljiva, da bi si v tem trenutku zagotovil zadevno blago ali storitve.

Where no comparable supply of goods or services can be ascertained, "open market value" shall mean the following:

Če ni mogoče ugotoviti primerljive dobave blaga ali opravljanja storitev, pomeni "tržna vrednost" naslednje:

(1) in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply;

(1) v zvezi z blagom znesek, ki ni manjši od nabavne cene blaga ali podobnega blaga ali – če ni nabavne cene – od lastne cene, ki se določi v trenutku dobave;

(2) in respect of services, an amount that is not less than the full cost to the taxable person of providing the service.

(2) v zvezi s storitvami pomeni znesek, ki ni manjši od celotnih stroškov, ki jih mora davčni zavezanec plačati za opravljene storitve.

Chapter 2

Poglavje 2

Supply of goods or services

Dobava blaga in opravljanje storitev

Article 73

Člen 73

In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.

Pri dobavah blaga in opravljanju storitev, razen tistih iz členov 74 do 77, davčna osnova zajema vse, kar predstavlja plačilo, ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od pridobitelja, prejemnika ali tretje osebe za te dobave, vključno s subvencijami, ki so neposredno povezane s ceno takšnih dobav.

Article 74

Člen 74

Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his successors, when his taxable economic activity ceases, as referred to in Articles 16 and 18, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time when the application, disposal or retention takes place.

Če davčni zavezanec uporabi ali razpolaga z blagom, ki je del poslovnih sredstev podjetja oziroma davčni zavezanec ali njegovi pravni nasledniki obdržijo blago po prenehanju opravljanja njegove obdavčljive ekonomske dejavnosti, kot je opredeljeno v členih 16 in 18, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku uporabe, razpolaganja ali zadržanja.

Article 75

Člen 75

In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.

Pri opravljanju storitev iz člena 26, ki vključujejo uporabo blaga, ki je del poslovnih sredstev podjetja, za zasebno rabo in pri storitvah, ki se opravijo brezplačno, davčno osnovo sestavljajo celotni stroški davčnega zavezanca za opravljene storitve.

Article 76

Člen 76

In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the transfer takes place.

Pri dobavah blaga, ki vključujejo prenos blaga v drugo državo članico, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali, ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku prenosa.

Article 77

Člen 77

In respect of the supply by a taxable person of a service for the purposes of his business, as referred to in Article 27, the taxable amount shall be the open market value of the service supplied.

Pri storitvah, ki jih davčni zavezanec opravi za namene svojega podjetja, opredeljenih v členu 27, davčno osnovo sestavlja tržna vrednost opravljene storitve.

Article 78

Člen 78

The taxable amount shall include the following factors:

Davčna osnova vključuje naslednje elemente:

(a) taxes, duties, levies and charges, excluding the VAT itself;

(a) davke, dajatve, prelevmane in takse, razen DDV;

(b) incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.

(b) postranske stroške, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki jih dobavitelj zaračuna pridobitelju ali prejemniku.

For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.

Za namene točke b) prvega odstavka lahko države članice stroške, ki so predmet posebnega dogovora, štejejo za postranske stroške.

Article 79

Člen 79

The taxable amount shall not include the following factors:

Davčna osnova ne vključuje naslednjih elementov:

(a) price reductions by way of discount for early payment;

(a) znižanja cen zaradi popusta za predčasno plačilo;

(b) price discounts and rebates granted to the customer and obtained by him at the time of the supply;

(b) popustov na ceno in rabatov, odobrenih pridobitelju ali prejemniku in obračunanih v trenutku, ko je bila izvršena dobava;

(c) amounts received by a taxable person from the customer, as repayment of expenditure incurred in the name and on behalf of the customer, and entered in his books in a suspense account.

(c) zneskov, ki jih davčni zavezanec prejme od svojega pridobitelja ali prejemnika kot povračilo za izdatke, ki jih je plačal v imenu in za račun pridobitelja ali prejemnika in ki jih je v svojih knjigah knjižil na prehodnem kontu.

The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged.

Davčni zavezanec mora predložiti dokazilo o dejanskem znesku izdatkov iz točke (c) prvega odstavka in ne sme odbiti DDV, ki je bil lahko obračunan.

Article 80

Člen 80

1. In order to prevent tax evasion or avoidance, Member States may in any of the following cases take measures to ensure that, in respect of the supply of goods or services involving family or other close personal ties, management, ownership, membership, financial or legal ties as defined by the Member State, the taxable amount is to be the open market value:

1. Da se prepreči davčna utaja ali izogibanje plačilu davka, lahko države članice sprejmejo ukrepe, s katerimi zagotovijo, da je glede dobave blaga ali opravljanja storitev, v primerih, ko med dobavitelji ali ponudniki in prejemniki obstajajo družinske ali druge tesne osebne vezi, upravne, lastniške, članske, finančne ali pravne vezi, kakor jih opredeljuje država članica, davčna osnova enaka tržni vrednosti, to lahko storijo v naslednjih primerih:

(a) where the consideration is lower than the open market value and the recipient of the supply does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177;

(a) ko je plačilo nižje od tržne vrednosti in naročnik dobave nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177;

(b) where the consideration is lower than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177 and the supply is subject to an exemption under Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) or Articles 380 to 390;

(b) ko je plačilo nižje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177 ter za dobavo velja oprostitev po členih 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) ali členih 380 do 390;

(c) where the consideration is higher than the open market value and the supplier does not have a full right of deduction under Articles 167 to 171 and Articles 173 to 177.

(c) ko je plačilo višje od tržne vrednosti in dobavitelj nima pravice do popolnega odbitka po členih 167 do 171 in 173 do 177.

For the purposes of the first subparagraph, legal ties may include the relationship between an employer and employee or the employee's family, or any other closely connected persons.

Za namene prvega pododstavka lahko pravne vezi vključujejo tudi odnos med delodajalcem in zaposlenim, družino zaposlenega ali drugimi osebami, tesno povezanimi z zaposlenim.

2. Where Member States exercise the option provided for in paragraph 1, they may restrict the categories of suppliers or recipients to whom the measures shall apply.

2. Če uporabijo možnost iz odstavka 1, lahko države članice opredelijo kategorije dobaviteljev, izvajalcev, pridobiteljev ali prejemnikov za katere se ukrepi uporabljajo.

3. Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27 (1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.

3. Države članice obvestijo Odbor za DDV o nacionalnih ukrepih, sprejetih ob uporabi odstavka 1, če to niso ukrepi, ki jih je odobril Svet pred 13. avgustom 2006 v skladu s členom 27(1) do (4) Direktive 77/388/EGS in so zadržane na podlagi odstavka 1 tega člena.

Article 81

Člen 81

Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may, if they avail themselves of the option under Article 89, provide that in respect of the supply of works of art, as referred to in Article 103(2), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.

Države članice, ki 1. januarja 1993 niso izrabile možnosti uporabe nižje stopnje v skladu s členom 98, lahko, kadar uporabijo možnost iz člena 89, za dobave umetniških predmetov iz člena 103(2) določijo, da je davčna osnova enaka delu zneska, ki se določi v skladu s členi 73, 74, 76, 78 in 79.

The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due is equal to at least 5 % of the amount determined in accordance with Articles 73, 74, 76, 78 and 79.

Del iz prvega odstavka se določi tako, da je DDV, ki ga je tako treba plačati, enak najmanj 5 % zneska, ki se določi v skladu s členi 73, 74, 76, 78 in 79.

Article 82

Člen 82

Member States may provide that, in respect of the supply of goods and services, the taxable amount is to include the value of exempt investment gold within the meaning of Article 346, which has been provided by the customer to be used as basis for working and which as a result, loses its VAT exempt investment gold status when such goods and services are supplied. The value to be used is the open market value of the investment gold at the time that those goods and services are supplied.

Države članice lahko določijo, da davčna osnova za dobavljeno blago ali opravljene storitve vključuje vrednost oproščenega investicijskega zlata v smislu člena 346, ki ga zagotovi pridobitelj ali prejemnik kot osnovo za obdelavo in ki ob dobavi tega blaga ali opravljeni storitvi izgubi status investicijskega zlata, oproščenega DDV. Vrednost, ki se uporabi, je tržna vrednost investicijskega zlata v trenutku dobave tega blaga ali opravljanja teh storitev.

Chapter 3

Poglavje 3

Intra-Community acquisition of goods

Pridobitev blaga znotraj Skupnosti

Article 83

Člen 83

In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 1 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of the supply.

Pri pridobitvi blaga znotraj Skupnosti se davčna osnova določi na podlagi istih elementov, kot se uporabljajo v skladu s poglavjem 1 za določitev davčne osnove za dobave enakega blaga na ozemlju zadevne države članice. Pri transakcijah, ki se obravnavajo kot pridobitve blaga znotraj Skupnosti iz členov 21 in 22, davčno osnovo sestavlja nabavna cena blaga ali podobnega blaga ali ob odsotnosti nabavne cene, lastna cena blaga, določena v trenutku dobave.

Article 84

Člen 84

1. Member States shall take the measures necessary to ensure that the excise duty due from or paid by the person making the intra-Community acquisition of a product subject to excise duty is included in the taxable amount in accordance with point (a) of the first paragraph of Article 78.

1. Države članice sprejmejo potrebne ukrepe, da se trošarina, ki jo je dolžna ali jo je plačala oseba, ki je znotraj Skupnosti pridobila trošarinski izdelek, vključi v davčno osnovo v skladu s točko (a) prvega odstavka člena 78.

2. Where, after the intra-Community acquisition of goods has been made, the person acquiring the goods obtains a refund of the excise duty paid in the Member State in which dispatch or transport of the goods began, the taxable amount shall be reduced accordingly in the Member State in the territory of which the acquisition was made.

2. Če se pridobitelju po opravljeni pridobitvi blaga znotraj Skupnosti povrne trošarina, plačana v državi članici, iz katere je bilo blago odposlano ali odpeljano, se davčna osnova ustrezno zmanjša v državi članici, na ozemlju katere je bila pridobitev opravljena.

Chapter 4

Poglavje 4

Importation of goods

Uvoz blaga

Article 85

Člen 85

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

Pri uvozu blaga davčno osnovo sestavlja vrednost, ki je v skladu z veljavnimi določbami Skupnosti določena kot carinska vrednost.

Article 86

Člen 86

1. The taxable amount shall include the following factors, in so far as they are not already included:

1. Davčna osnova vključuje, če že niso vključeni, naslednje elemente:

(a) taxes, duties, levies and other charges due outside the Member State of importation, and those due by reason of importation, excluding the VAT to be levied;

(a) davke, dajatve, prelevmane in druge dajatve, ki se plačajo zunaj države članice uvoza in tiste, ki se plačajo zaradi uvoza, razen DDV;

(b) incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the Member State of importation as well as those resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs.

(b) postranske stroške, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki nastanejo do prvega namembnega kraja na ozemlju države članice uvoza, kakor tudi stroške, ki izvirajo iz prevoza v drug namembni kraj v Skupnosti, če je ta kraj znan, ko nastane obdavčljivi dogodek.

2. For the purposes of point (b) of paragraph 1, "first place of destination" shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation. If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.

2. Za namene točke (b) odstavka 1 se za "prvi namembni kraj" šteje kraj, ki je naveden na tovornem listu ali katerem koli drugem dokumentu, s katerim se blago uvozi v državo članico uvoza. Če prvi namembni kraj ni naveden, se za prvi namembni kraj šteje prvi kraj pretovora blaga v državi članici uvoza.

Article 87

Člen 87

The taxable amount shall not include the following factors:

Davčna osnova ne vključuje naslednjih elementov:

(a) price reductions by way of discount for early payment;

(a) znižanja cen zaradi popusta za predčasno plačilo;

(b) price discounts and rebates granted to the customer and obtained by him at the time of importation.

(b) popustov na ceno in rabatov, odobrenih pridobitelju in obračunanihv trenutku, ko je izvršen uvoz.

Article 88

Člen 88

Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.

Kadar se ponovno uvaža začasno izvoženo blago iz Skupnosti, ki je bilo zunaj Skupnosti popravljeno, predelano ali obdelano bodisi je bilo izdelano ali obnovljeno, države članice sprejmejo ukrepe, da zagotovijo enako davčno obravnavo blaga za namene DDV, kakor bi se obravnavalo, če bi bili ti postopki na tem blagu opravljeni na njihovem ozemlju.

Article 89

Člen 89

Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may provide that in respect of the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 85, 86 and 87.

Države članice, ki 1. januarja 1993 niso izrabile možnosti uporabe nižje stopnje v skladu s členom 98, lahko določijo, da je davčna osnova za uvoz umetniških predmetov, zbirk in starin, opredeljenih v točkah (2), (3) in (4) člena 311(1), enaka delu zneska, ki se določi v skladu s členi 85, 86 in 87.

The fraction referred to in the first paragraph shall be determined in such a way that the VAT thus due on the importation is equal to at least 5 % of the amount determined in accordance with Articles 85, 86 and 87.

Del iz prvega odstavka se določi tako, da je DDV, ki ga je tako treba plačati pri uvozu, enak najmanj 5 % zneska, ki se določi v skladu s členi 85, 86 in 87.

Chapter 5

Poglavje 5

Miscellaneous provisions

Druge določbe

Article 90

Člen 90

1. In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.

1. Pri preklicu naročila, zavrnitvi ali celotnem ali delnem neplačilu ali znižanju cene po dobavi se davčna osnova ustrezno zmanjša pod pogoji, ki jih določijo države članice.

2. In the case of total or partial non-payment, Member States may derogate from paragraph 1.

2. Države članice lahko odstopajo od odstavka 1 v primeru celotnega ali delnega neplačila.

Article 91

Člen 91

1. Where the factors used to determine the taxable amount on importation are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate shall be determined in accordance with the Community provisions governing the calculation of the value for customs purposes.

1. Če so elementi za določitev davčne osnove pri uvozu izraženi v drugi valuti, kot je valuta države članice, v kateri se opravi preračun, se menjalni tečaj določi v skladu z določbami Skupnosti za izračun carinske vrednosti.

2. Where the factors used to determine the taxable amount of a transaction other than the importation of goods are expressed in a currency other than that of the Member State in which assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time VAT becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the rules laid down by that Member State.

2. Če so elementi za določitev davčne osnove za transakcijo, ki ni uvoz blaga, izraženi v drugi valuti, kot je valuta države članice, v kateri se opravi preračun, je uporabljeni menjalni tečaj zadnji zabeleženi prodajni tečaj ob nastanku obveznosti obračuna DDV na najbolj reprezentativnem deviznem trgu ali trgih v zadevni državi članici, ali tečaj, ki ga ta država članica določi s sklicevanjem na ta ali te trge glede na najnižji tečaj.

However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.

Za nekatere od transakcij iz prvega pododstavka ali za določene kategorije davčnih zavezancev pa lahko države članice še naprej uporabljajo menjalni tečaj, določen v skladu z določbami Skupnosti, ki se uporabljajo za izračun carinske vrednosti.

Article 92

Člen 92

As regards the costs of returnable packing material, Member States may take one of the following measures:

Države članice lahko v zvezi s stroški vračljive embalaže sprejmejo enega od naslednjih ukrepov:

(a) exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;

(a) jih izključijo iz davčne osnove in sprejmejo potrebne ukrepe, da se ta osnova popravi, če se embalaža ne vrne;

(b) include them in the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is in fact returned.

(b) jih vključijo v davčno osnovo in sprejmejo potrebne ukrepe, da se ta osnova popravi, ko se embalaža dejansko vrne.

TITLE VIII

NASLOV VIII

RATES

STOPNJE

Chapter 1

Poglavje 1

Application of rates

Uporaba stopenj

Article 93

Člen 93

The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.

Stopnja, ki se uporablja za obdavčljive transakcije, je stopnja, ki velja v trenutku nastanka obdavčljivega dogodka.

However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable:

Vendar se v naslednjih primerih uporabi stopnja, ki velja ob nastanku obveznosti obračuna DDV:

(a) in the cases referred to in Articles 65 and 66;

(a) primeri iz členov 65 in 66;

(b) in the case of an intra-Community acquisition of goods;

(b) primer pridobitve blaga znotraj Skupnosti;

(c) in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).

(c) primeri uvoza blaga iz drugega pododstavka člena 71(1) in (2).

Article 94

Člen 94

1. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.

1. Stopnja, ki se uporablja za pridobitev blaga znotraj Skupnosti je stopnja, ki se uporablja za dobavo enakega blaga na ozemlju države članice.

2. Subject to the option under Article 103(1) of applying a reduced rate to the importation of works of art, collectors' items or antiques, the rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.

2. Ob upoštevanju možnosti uporabe nižje stopnje od uvoza umetniških predmetov, zbirk ali starin, predvidene v členu 103(1), se za uvoz blaga uporablja stopnja, ki se uporablja za dobavo enakega blaga na ozemlju države članice.

Article 95

Člen 95

Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.

Če se stopnje spremenijo, lahko države članice v primerih iz členov 65 in 66 izvedejo popravke, da upoštevajo stopnjo, veljavno v trenutku, ko je bilo blago dobavljeno ali storitve opravljene.

Member States may also adopt all appropriate transitional measures.

Države članice lahko poleg tega sprejmejo vse ustrezne prehodne ukrepe.

Chapter 2

Poglavje 2

Structure and level of rates

Struktura in višina stopenj

Section 1

Oddelek 1

Standard rate

Splošna stopnja

Article 96

Člen 96

Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.

Države članice uporabljajo splošno stopnjo DDV, ki jo določi vsaka država članica kot odstotek od davčne osnove in je enaka za dobavo blaga in za opravljanje storitev.

Article 97

Člen 97

1. From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %.

1. Od 1. januarja 2006 do 31. decembra 2010 splošna stopnja ne sme biti nižja od 15 %.

2. The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.

2. Svet v skladu s členom 93 Pogodbe določi višino splošne stopnje, ki se bo uporabljala po 31. decembru 2010.

Section 2

Oddelek 2

Reduced rates

Nižje stopnje

Article 98

Člen 98

1. Member States may apply either one or two reduced rates.

1. Države članice lahko uporabljajo eno ali dve nižji stopnji.

2. The reduced rates shall apply only to supplies of goods or services in the categories set out in Annex III.

2. Nižje stopnje se uporabljajo samo za dobave blaga in opravljanje storitev iz kategorij, določenih v Prilogi III.

The reduced rates shall not apply to the services referred to in point (k) of Article 56(1).

Nižje stopnje se ne uporabljajo za storitve iz točke (k) člena 56(1).

3. When applying the reduced rates provided for in paragraph 1 to categories of goods, Member States may use the Combined Nomenclature to establish the precise coverage of the category concerned.

3. Pri uporabi nižjih stopenj iz odstavka 1 za kategorije, ki se nanašajo na blago, lahko države članice uporabljajo kombinirano nomenklaturo, da določijo natančen obseg vsake kategorije.

Article 99

Člen 99

1. The reduced rates shall be fixed as a percentage of the taxable amount, which may not be less than 5 %.

1. Nižje stopnje se določijo kot odstotek od davčne osnove, ki ne sme biti nižji od 5 %.

2. Each reduced rate shall be so fixed that the amount of VAT resulting from its application is such that the VAT deductible under Articles 167 to 171 and Articles 173 to 177 can normally be deducted in full.

2. Vsaka nižja stopnja se določi tako, da je pri uporabi take nižje stopnje znesek DDV takšen, da je od njega mogoče na običajen način odbiti celoten DDV, ki je odbiten v skladu s členi 167 do 171 in s členi 173 do 177.

Article 100

Člen 100

On the basis of a report from the Commission, the Council shall, starting in 1994, review the scope of the reduced rates every two years.

Na podlagi poročila Komisije Svet od leta 1994 dalje vsaki dve leti pregleda obseg nižjih stopenj.

The Council may, in accordance with Article 93 of the Treaty, decide to alter the list of goods and services set out in Annex III.

Svet lahko v skladu s členom 93 Pogodbe odloči spremeniti seznam blaga in storitev iz Priloge III.

Article 101

Člen 101

By 30 June 2007 at the latest the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper functioning of the internal market, based on a study carried out by an independent economic think-tank.

Komisija najpozneje do 30. junija 2007 in na podlagi raziskave, ki jo izvede neodvisna skupina za gospodarska vprašanja, predloži Evropskemu parlamentu in Svetu, poročilo o splošni oceni vpliva uporabe nižjih stopenj za storitve, ki se opravljajo na lokalni ravni, vključno z restavracijskimi storitvami, predvsem v zvezi z ustvarjanjem delovnih mest, gospodarsko rastjo in pravilnim delovanjem notranjega trga.

Section 3

Oddelek 3

Particular provisions

Posebne določbe

Article 102

Člen 102

Member States may apply a reduced rate to the supply of natural gas, of electricity or of district heating, provided that no risk of distortion of competition thereby arises.

Države članice lahko uporabljajo nižjo stopnjo za dobave zemeljskega plina, električne energije in daljinskega ogrevanja, če ni nevarnosti izkrivljanja konkurence.

Any Member State intending to apply a reduced rate under the first paragraph must, before doing so, inform the Commission accordingly. The Commission shall decide whether or not there is a risk of distortion of competition. If the Commission has not taken that decision within three months of receipt of the information, no risk of distortion of competition shall be deemed to exist.

Država članica, ki namerava uporabljati nižjo stopnjo v skladu s prvim odstavkom, mora pred tem obvestiti Komisijo. Komisija odloči o obstoju nevarnosti izkrivljanja konkurence. Če Komisija ne sprejme takšne odločitve v treh mesecih od prejema informacije, se šteje, da nevarnost izkrivljanja konkurence ne obstaja.

Article 103

Člen 103

1. Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with Articles 98 and 99 is also to apply to the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1).

1. Države članice lahko določijo, da se nižja stopnja ali ena od nižjih stopenj, ki jih uporabljajo v skladu s členoma 98 in 99, uporablja tudi za uvoz umetniških predmetov, zbirk ali starin, kot je opredeljeno v točkah (2), (3) in (4) člena 311(1).

2. If Member States avail themselves of the option under paragraph 1, they may also apply the reduced rate to the following transactions:

2. Kadar države članice uporabijo možnost iz odstavka 1, lahko nižjo stopnjo uporabljajo tudi za naslednje transakcije:

(a) the supply of works of art, by their creator or his successors in title;

(a) dobave umetniških predmetov, ki jih opravi avtor ali njegovi pravni nasledniki;

(b) the supply of works of art, on an occasional basis, by a taxable person other than a taxable dealer, where the works of art have been imported by the taxable person himself, or where they have been supplied to him by their creator or his successors in title, or where they have entitled him to full deduction of VAT.

(b) dobave umetniških predmetov, ki jih priložnostno opravi davčni zavezanec, ki ni obdavčljivi preprodajalec, če je umetniške predmete uvozil davčni zavezanec sam ali mu jih je dobavil avtor ali njegovi pravni nasledniki ali, če je imel pravico do popolnega odbitka DDV.

Article 104

Člen 104

Austria may, in the communes of Jungholz and Mittelberg (Kleines Walsertal), apply a second standard rate which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.

Avstrija lahko uporabi drugo splošno stopnjo v občinah Jungholz in Mittelberg (Kleines Walsertal), ki je nižja od ustrezne stopnje, ki se uporablja drugod po Avstriji, vendar ne manj kot 15 %.

Article 105

Člen 105

Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.

Portugalska lahko za transakcije, ki se izvajajo v avtonomnih regijah Azori in Madeira, in za neposredni uvoz v te regije uporablja stopnje, ki so nižje od tistih, ki se uporabljajo na celini.

Chapter 3

Poglavje 3

Temporary provisions for particular labour-intensive services

Začasne določbe za nekatere delovno intenzivne storitve

Article 106

Člen 106

The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until 31 December 2010 at the latest the reduced rates provided for in Article 98 to services listed in Annex IV.

Svet lahko državam članicam na predlog Komisije s soglasnim odločanjem dovoli, da za storitve iz Priloge IV najpozneje do 31. decembra 2010 uporabljajo nižje stopnje iz člena 98.

The reduced rates may be applied to services from no more than two of the categories set out in Annex IV.

Nižje stopnje se lahko uporabljajo za storitve, naštete v največ dveh kategorijah iz Priloge IV.

In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those categories.

V izjemnih primerih se lahko državi članici dovoli, da uporablja nižjo stopnjo za tri zgoraj navedene kategorije.

Article 107

Člen 107

The services referred to in Article 106 must meet the following conditions:

Storitve iz člena 106 morajo izpolnjevati naslednje zahteve:

(a) they must be labour-intensive;

(a) biti morajo delovno intenzivne;

(b) they must largely be provided direct to final consumers;

(b) večinoma se morajo opravljati neposredno za končne potrošnike;

(c) they must be mainly local and not likely to cause distortion of competition.

(c) v glavnem morajo biti lokalne in ni verjetno, da bi povzročale izkrivljanje konkurence.

There must also be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment. Application of a reduced rate must not prejudice the smooth functioning of the internal market.

Poleg tega mora obstajati tesna povezava med nižjimi cenami zaradi znižanja stopnje in predvidenim povečanjem povpraševanja in zaposlovanja. Uporaba nižje stopnje ne sme ogroziti nemotenega delovanja notranjega trga.

Article 108

Člen 108

Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services referred to in Article 106 pursuant to this Article shall inform the Commission accordingly no later than 31 March 2006. It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:

Vsaka država članica, ki želi v skladu s tem členom prvič po 31. decembru 2005 uporabiti nižjo stopnjo za eno ali več storitev iz člena 106, to sporoči Komisiji do 31. marca 2006. Do tega datuma ji pošlje vse podatke, potrebne za oceno novih ukrepov, ki jih želi uvesti, še zlasti pa naslednje:

(a) scope of the measure and detailed description of the services concerned;

(a) področje uporabe ukrepa in podroben opis zadevnih storitev;

(b) particulars showing that the conditions laid down in Article 107 have been met;

(b) podatke, ki izkazujejo, da so bili pogoji iz člena 107 izpolnjeni;

(c) particulars showing the budgetary cost of the measure envisaged.

(c) podatke, ki izkazujejo proračunske stroške predvidenega ukrepa.

Chapter 4

Poglavje 4

Special provisions applying until the adoption of definitive arrangements

Posebne določbe, ki se uporabljajo do uvedbe dokončne ureditve

Article 109

Člen 109

Pending introduction of the definitive arrangements referred to in Article 402, the provisions laid down in this Chapter shall apply.

Določbe tega poglavja se uporabljajo do uvedbe dokončne ureditve iz člena 402.

Article 110

Člen 110

Member States which, at 1 January 1991, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99 may continue to grant those exemptions or apply those reduced rates.

Države članice, ki so 1. januarja 1991 uporabljale oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, ali nižje stopnje, ki so bile nižje od najnižje stopnje, določene v členu 99, lahko te oprostitve ali nižje stopnje nadalje uporabljajo.

The exemptions and reduced rates referred to in the first paragraph must be in accordance with Community law and must have been adopted for clearly defined social reasons and for the benefit of the final consumer.

Oprostitve in nižje stopnje iz prvega odstavka morajo biti v skladu s pravom Skupnosti, sprejete pa so morale biti iz natančno opredeljenih socialnih razlogov in v korist končnih uporabnikov.

Article 111

Člen 111

Subject to the conditions laid down in the second paragraph of Article 110, exemptions with deductibility of the VAT paid at the preceding stage may continue to be granted in the following cases:

Pod pogoji iz drugega odstavka člena 110 lahko oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, še naprej uporabljata naslednji državi v naslednjih primerih:

(a) by Finland in respect of the supply of newspapers and periodicals sold by subscription and the printing of publications distributed to the members of corporations for the public good;

(a) Finska za dobavo naročniških časopisov in revij ter za tiskanje izdaj, ki so distribuirane članom družb za oskrbo z javnimi dobrinami;

(b) by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations.

(b) Švedska za dobavo časopisov, vključno z radijskimi časopisi in časopisi na kasetah za slabovidne osebe, za farmacevtska sredstva za bolnišnice ali na recept in za proizvodnjo ali druge zadevne storitve, ki so povezane z revijami neprofitnih organizacij.

Article 112

Člen 112

If the provisions of Article 110 cause for Ireland distortion of competition in the supply of energy products for heating and lighting, Ireland may, on specific request, be authorised by the Commission to apply a reduced rate to such supplies, in accordance with Articles 98 and 99.

Če bi določbe člena 110 za Irsko povzročile izkrivljanja konkurence pri dobavi energentov za ogrevanje in razsvetljavo, lahko Komisija na posebno zahtevo Irski dovoli, da za takšne dobave uporablja nižjo stopnjo v skladu s členoma 98 in 99.

In the case referred to in the first paragraph, Ireland shall submit a request to the Commission, together with all necessary information. If the Commission has not taken a decision within three months of receiving the request, Ireland shall be deemed to be authorised to apply the reduced rates proposed.

V primeru iz prvega odstavka Irska predloži svojo zahtevo Komisiji skupaj z vsemi potrebnimi informacijami. Če Komisija ne sprejme odločitve v treh mesecih po prejemu zahteve, se šteje, da Irska lahko uporablja predlagane nižje stopnje.

Article 113

Člen 113

Member States which, at 1 January 1991, in accordance with Community law, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99, in respect of goods and services other than those specified in Annex III, may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of such goods or services.

Države članice, ki so 1. januarja 1991 v skladu s pravom Skupnosti uporabljale oprostitve s pravico do odbitka DDV, plačanega v predhodni fazi, ali nižje stopnje, ki so bile nižje od najnižje stopnje, določene v členu 99, za blago in storitve, razen tistih iz Priloge III, lahko za vsako tako dobavo blaga ali opravljanje storitev uporabljajo nižjo stopnjo ali eno od dveh nižjih stopenj iz člena 98.

Article 114

Člen 114

1. Member States which, on 1 January 1993, were obliged to increase their standard rate in force at 1 January 1991 by more than 2 % may apply a reduced rate lower than the minimum laid down in Article 99 to the supply of goods and services in the categories set out in Annex III.

1. Države članice, ki so morale 1. januarja 1993 zvišati svojo splošno stopnjo, ki so jo uporabljale 1. januarja 1991, za več kot 2 %, lahko uporabljajo nižjo stopnjo, ki je nižja od najnižje stopnje iz člena 99, za dobave blaga in opravljanje storitev v kategorijah iz Priloge III.

The Member States referred to in the first subparagraph may also apply such a rate to restaurant services, children's clothing, children's footwear and housing.

Poleg tega lahko države članice iz prvega pododstavka uporabljajo takšno stopnjo za restavracijske storitve, otroška oblačila, otroško obutev in stanovanja.

2. Member States may not rely on paragraph 1 to introduce exemptions with deductibility of the VAT paid at the preceding stage.

2. Države članice na podlagi odstavka 1 ne smejo uvesti oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi.

Article 115

Člen 115

Member States which, at 1 January 1991, were applying a reduced rate to restaurant services, children's clothing, children's footwear or housing may continue to apply such a rate to the supply of those goods or services.

Države članice, ki so 1. januarja 1991 uporabljale nižjo stopnjo za restavracijske storitve, otroška oblačila, otroško obutev in stanovanja, lahko za takšne dobave blaga ali opravljanje storitev takšno stopnjo še naprej uporabljajo.

Article 116

Člen 116

Portugal may apply one of the two reduced rates provided for in Article 98 to restaurant services, provided that the rate is not lower than 12 %.

Portugalska lahko uporablja eno od dveh nižjih stopenj iz člena 98 za restavracijske storitve, pod pogojem, da ta stopnja ni nižja od 12 %.

Article 117

Člen 117

1. For the purposes of applying Article 115, Austria may continue to apply a reduced rate to restaurant services.

1. Za namene uporabe člena 115 lahko Avstrija še naprej uporablja nižjo stopnjo za restavracijske storitve.

2. Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.

2. Avstrija lahko uporablja eno od dveh nižjih stopenj iz člena 98 za dajanje v najem nepremičnin za stanovanjsko rabo, pod pogojem, da stopnja ni nižja od 10 %.

Article 118

Člen 118

Member States which, at 1 January 1991, were applying a reduced rate to the supply of goods or services other than those specified in Annex III may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of those goods or services, provided that the rate is not lower than 12 %.

Države članice, ki so 1. januarja 1991 uporabljale nižjo stopnjo za dobave blaga in storitev, ki niso določene v Prilogi III, lahko nižjo stopnjo ali eno od dveh nižjih stopenj, določenih v členu 98 za takšne dobave, še naprej uporabljajo, če stopnja ni nižja od 12 %.

The first paragraph shall not apply to the supply of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the arrangements for sales by public auction.

Določba iz prvega odstavka se ne uporablja za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, kot je opredeljeno v točkah (1) do (4) člena 311(1), ki so predmet DDV v skladu z maržno ureditvijo iz členov 312 do 325 ali ureditvijo za prodaje na javni dražbi.

Article 119

Člen 119

For the purposes of applying Article 118, Austria may apply a reduced rate to wines produced on an agricultural holding by the producer-farmer, provided that the rate is not lower than 12 %.

Za namene uporabe člena 118 lahko Avstrija uporablja nižjo stopnjo za vino, proizvedeno v okviru kmetijske pridelave s strani kmetijskih pridelovalcev, če ta stopnja ni nižja od 12 %.

Article 120

Člen 120

Greece may apply rates up to 30 % lower than the corresponding rates applied in mainland Greece in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the islands of Thassos, the Northern Sporades, Samothrace and Skiros.

Grčija lahko uporablja stopnje, ki so do 30 % nižje od stopenj, ki se uporabljajo v celinski Grčiji, v departmajih Lezbos, Chios, Samos, Dodekanez in Kikladi ter na otokih Thasos, Severni Sporadi, Samotraka in Skiros.

Article 121

Člen 121

Member States which, at 1 January 1993, regarded work under contract as the supply of goods may apply to the delivery of work under contract the rate applicable to the goods obtained after execution of the work under contract.

Države članice, ki so 1. januarja 1993 dobave na podlagi pogodbe za izdelavo obravnavale kot dobavo blaga, lahko za dobave na podlagi pogodbe za izdelavo uporabljajo stopnjo, ki se uporablja za blago po izdelavi.

For the purposes of applying the first paragraph, "delivery of work under contract" shall mean the handing over by a contractor to his customer of movable property made or assembled by the contractor from materials or objects entrusted to him by the customer for that purpose, whether or not the contractor has provided any part of the materials used.

Za namene uporabe prvega odstavka je "dobava na podlagi pogodbe za izdelavo" dobava premičnin, ki jih pogodbenik izdela ali sestavi iz materialov ali predmetov, ki mu jih je v ta namen dal naročnik, ki jih pogodbenik opravi svojemu naročniku, ne glede na to, ali je pogodbenik pri tem zagotovil kakšen del uporabljenih materialov ali ne.

Article 122

Člen 122

Member States may apply a reduced rate to the supply of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood.

Države članice lahko uporabljajo nižjo stopnjo za dobavo živih rastlin in drugih florikulturnih izdelkov, vključno s čebulicami, koreninami in podobnim, z rezanim cvetjem in okrasnim listjem, ter lesa za kurjavo.

Chapter 5

Poglavje 5

Temporary provisions

Začasne določbe

Article 123

Člen 123

The Czech Republic may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the following transactions:

Češka lahko do 31. decembra 2007 za naslednje transakcije še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %:

(a) the supply of heat energy used by households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy;

(a) dobava toplotne energije, ki jo uporabljajo gospodinjstva in mali podjetniki, ki niso zavezanci za DDV, za ogrevanje in proizvodnjo tople vode, z izjemo surovin za ustvarjanje toplotne energije;

(b) the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.

(b) gradnja stanovanjskih objektov, ki se ne opravlja v okviru socialne politike, z izjemo dobave gradbenih materialov.

Article 124

Člen 124

Estonia may, until 30 June 2007, continue to apply a reduced rate of not less than 5 % to the supply of heating sold to natural persons, housing associations, apartment associations, churches, congregations, and institutions or bodies financed from the State, rural municipality or city budget, as well as to the supply of peat, fuel briquettes, coal and firewood to natural persons.

Estonija lahko do 30. junija 2007 še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %, za dobavo ogrevanja, ki se prodaja fizičnim osebam, stanovanjskim združenjem, združenjem stanovalcev, cerkvam, cerkvenim društvom ter institucijam in organom, ki jih financira država, podeželska občina ali mestni proračun, ter za dobavo šote, briketov, premoga in kurilnega lesa fizičnim osebam.

Article 125

Člen 125

1. Cyprus may, until 31 December 2007, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).

1. Ciper lahko do 31. decembra 2007 še naprej uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi, za dobavo farmacevtskih izdelkov in živil za prehrano ljudi, z izjemo sladoleda, ledenih lizik, zmrznjenega jogurta, ledu iz vode in podobnih izdelkov ter drobnega slanega peciva (krompirjev čips/paličice, rahlo slano pecivo in podobni izdelki, ki so brez nadaljnje priprave pakirani za prehrano ljudi).

2. Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.

2. Ciper lahko do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kar je prej, za restavracijske storitve še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 5 %.

Article 126

Člen 126

Hungary may continue to apply a reduced rate of not less than 12 % to the following transactions:

Madžarska lahko za naslednje transakcije še naprej uporablja nižjo stopnjo, ki ne sme biti nižja od 12 %:

(a) the supply of coal, coal-brick and coke, firewood and charcoal, and the supply of district heating services, until 31 December 2007;

(a) dobava premoga, briketov, koksa, kurilnega lesa in oglja ter opravljanje storitev daljinskega ogrevanja do 31. decembra 2007;

(b) the supply of restaurant services and of foodstuffs sold on similar premises, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.

(b) restavracijske storitve in živila, ki se prodajajo v restavracijah in v restavracijam podobnih lokalih, do 31. decembra 2007 ali do uvedbe dokončne ureditve iz člena 402, glede na to, kar je prej.

Article 127

Člen 127

Malta may, until 1 January 2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.

Malta lahko do 1. januarja 2010 še naprej uporablja oprostitev s pravico do odbitka DDV, plačanega v predhodni fazi, za dobavo živil za prehrano ljudi in farmacevtskih izdelkov.

Article 128

Člen 128