FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: An independent and non-governmental association which unites, represents and serves cooperatives worldwide.
French: Association indépendante et non-gouvernementale qui regroupe, représente et assiste les coopératives du monde entier.
German: Unabhängiger nichtstaatlicher Verband, in dem Genossenschaften aus der ganzen Welt zusammengeschlossen sind; er vertritt sie und leistet ihnen Beistand.
Spanish: Asociación independiente y no gubernamental que agrupa, representa y ayuda a las cooperativas del mundo entero.
Italian: Associazione indipendente e non-governativa che raggruppa, rappresenta e assiste le cooperative in tutto il mondo.
Portuguese: Associação independente e não governamental que agrupa, representa e presta apoio a cooperativas do mundo inteiro.
Dutch: Onafhankelijke niet-gouvernementele organisatie die coöperaties uit de hele wereld verenigt, vertegenwoordigt en ondersteunt.
Danish: Uafhængig og ikke-statslig organisation, der repræsenterer og bistår kooperativer i hele verden.
Swedish: Oberoende icke-statlig sammanslutning som organiserar, företräder och hjälper kooperativ världen över.
Finnish: Riippumaton kansalaisyhdistys, joka kokoaa yhteen, edustaa ja avustaa eri puolilla maailmaa toimivia osuuskuntia.
Greek: Ανεξάρτητη και μη κυβερνητική οργάνωση η οποία συγκεντρώνει, εκπροσωπεί και επικουρεί όλους τους συνεταιρισμούς παγκοσμίως (ACI).
Czech: Nezávislé a nevládní sdružení sdružující, zastupující a pomáhající družstvům na celém světě.
Slovak: Nezávislé a mimovládne združenie, ktoré zoskupuje, zastupuje a pomáha družstvám na celom svete.
Polish: Niezależne i pozarządowe stowarzyszenie, które zrzesza, reprezentuje i wspiera spółdzielnie z całego świata.
Hungarian: Független, nem kormányzati szövetség, amely a szövetkezeteket tömöríti, képviseli és támogatja világszerte.
Slovenian: Neodvisno mednarodno združenje, ki povezuje, zastopa in pomaga zadrugam s celega sveta.
Romanian: Asociație independentă și neguvernamentală care grupează, reprezintă și asistă cooperativele din lumea întreagă.
Estonian: Sõltumatu ja valitsusteväline liit, mis ühendab, esindab ja abistab ühendusi kogu maailmas.
Latvian: Neatkarīga nevalstiska apvienība, kas apvieno, pārstāv lauksaimniecības kooperatīvus un palīdz tiem visā pasaulē. Tā dibināta Londonā, 1895. gadā.
Lithuanian: Nepriklausoma nevyriausybinė asociacija, jungianti viso pasaulio kooperatyvus, jiems atstovaujanti ir padedanti.
Maltese: Assoċjazzjoni indipendenti u mhux governattiva li tiġbor, tirrappreżenta u tgħin lill-kooperattiva tad-dinja kollha.
English: Founded in London in 1985, the ICA has 224 member organisations from 87 countries, representing all sector of the economy. http://www.ica.coop.
French: Fondée à Londres en 1895, l’ACI compte 224 membres dans 87 pays, et dans tous les secteurs de l’économie. http://www.ica.coop
German: Dem 1895 in London gegründeten Internationalen Genossenschaftsbund (ICA) gehören 224 Mitgliedsorganisationen in 87 Ländern und aus allen Wirtschaftsbereichen an (http://www.ica.coop).
Spanish: Fundada en Londres, en 1895, la ACI tiene 224 miembros en 87 países y en todos los sectores de la economía (http://www.ica.coop).
Italian: Fondata a Londra nel 1895, l’ACI conta 224 membri in 87 paesi, e in tutti i settori economici (http://www.ica.coop).
Portuguese: A ACI foi fundada em Londres em 1895 e conta com 224 membros em 87 países, de todos os sectores da economia (http://www.ica.coop).
Dutch: De ICA werd in 1895 in Londen opgericht en telt 224 leden in 87 landen en in alle sectoren van de economie. http://www.ica.coop.
Danish: Den Internationale Kooperative Alliance, der blev oprettet i London i 1895, har 224 medlemmer i 87 lande og fra alle økonomiske sektorer. http://www.ica.coop.
Swedish: IKA grundades i London 1895 och har 224 medlemmar i 87 olika länder inom alla olika näringsgrenar. http://www.ica.coop.
Finnish: Osuustoimintaliitto (ACI) on perustettu Lontoossa vuonna 1895, siinä on 224 jäsentä 87 eri maassa ja kaikilta talouselämän aloilta. Ks. http://www.ica.coop.
Greek: Ιδρύθηκε στο Λονδίνο το 1895 και αριθμεί 224 μέλη σε 87 χώρες και σε όλους τους οικονομικούς τομείς. http://www.ica.coop.
Czech: Mezinárodní družstevní aliance (ACI) byla založena v roce 1895 v Londýně a má 224 členů ze všech odvětví hospodářství v 87 zemích. http://www.ica.coop
Slovak: Založené v roku 1895 v Londýne, ACI má 224 členov v 87 krajinách a vo všetkých odvetviach hospodárstva. http://www.ica.coop
Polish: ICA, który założono w Londynie w 1895 r. liczy 224 członków z 87 krajów, we wszystkich sektorach gospodarki. http://www.ica.coop
Hungarian: Az ACI-t 1895-ben alapították Londonban, és 87 országban minden gazdasági ágazatban 224 tagja van, http://www.ica.coop
Slovenian: Ustanovljeno v Londonu leta 1895, ima 224 članov v 87 državah in vseh gospodarskih sektorjih. http://www.ica.coop.
Romanian: Înființată la Londra în 1895, ACI numără 224 de membri în 87 de țări și în toate sectoarele economiei. http://www.ica.coop
Estonian: Londonis aastal 1895 asutatud rahvusvahelisse ühistute liitu kuulub 224 liiget 87 riigist kõikidest majandussektoritest. http://www.ica.coop
Latvian: SKA ir 224 biedri 87 valstīs visās tautsaimniecības nozarēs. http://www.ica.coop
Lithuanian: Šiuo metu TKA, įsteigtai Londone 1895 m., priklauso 224 nariai iš 87 šalių, veikiantys visuose ūkio sektoriuose. http://www.ica.coop
Maltese: Imwaqqfa f’Londra fl-1895, l-AKI għandha 224 membru f’87 pajjiż, u fis-setturi kollha tal-ekonomija. http://www.ica.coop.
English: Article 1(f) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [44] defines unlawful aid as new aid put into effect in contravention of Article 108(3) of the TFEU (ex-Article 93 of the EC Treaty). Granting new aid was unlawful in so far as it was implemented before the Commission had decided whether it was compatible with the internal market.
Danish: I artikel 1, litra f), i Rådets forordning (EF) nr. 659/1999 af 22. marts 1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 [44] defineres ulovlig støtte som ny støtte, der er gennemført i strid med EUF-traktatens artikel 108, stk. 3 (tidligere artikel 93 i traktaten).. Udbetalingen af støtten var ulovlig, fordi den fandt sted, før Kommissionen udtalte sig om dens forenelighed med det indre marked.
English: Cooperatives in Enterprise Europe. Commission consultation document of 7 December 2001.
Spanish: Las cooperativas en la Europa empresarial, documento de consulta de la Comisión de 7 de diciembre de 2001.
Danish: Les coopératives dans l'Europe Entrepreneuriale (Kooperativer og iværksætteri i EU) Kommissionens høringsdokument af 7.12.2001.
Finnish: Co-operatives in Enterprise Europe, 7 päivänä joulukuuta 2001 annettu komission keskusteluasiakirja.
English: By letters of 6 June and 20 December 2001, Spain sent a series of comments. The Commission also received comments from interested parties.
German: Mit Schreiben vom 6. Juni 2001 und vom 20. Dezember 2001 übermittelte Spanien eine Reihe von Bemerkungen.
English: Hypothesis: Cooperative results (50 %) and extra-cooperative results (50 %), applying Law No 27/1999 and assuming that the entire available profit goes to the members. Marginal rate of personal income tax: 48 %
German: Annahme: Gewinne aus dem Genossenschaftsgeschäft (50 %) und Gewinne aus den Geschäften mit Nichtmitgliedern (50 %) auf der Grundlage des Gesetzes 27/1999; vollständige Ausschüttung des verfügbaren Gewinns an die Genossen Grenzsteuersatz der Einkommensteuer für natürliche Personen (IRPF): 48 %
Dutch: Hypothese: coöperatieve (50 %) en extracoöperatieve (50 %) resultaten conform wet 27/1999; beschikbare winst volledig uitgekeerd aan de aandeelhouder.Marginaal tarief IB: 48 %
English: Moreover, contrary to the Commission’s assertion, the Court of First Instance is of the opinion that the tax situation of cooperatives in respect of taxes on capital transfers and documented legal acts, on economic activities, and on immovable property, was altered by the disputed measures. In fact, prior to the adoption of these measures, the tax status of cooperatives did not apply to the sale of fuel since this activity had to be carried out by a separate legal entity which would not have enjoyed this privileged tax status.
German: Im Übrigen war das Gericht der Ansicht, dass sich die steuerliche Lage der Genossenschaften entgegen den Behauptungen der Kommission im Hinblick auf die Stempel-, Gewerbe- und Grundsteuer durch die streitigen Maßnahmen verändert hat, denn vor Verabschiedung dieser Maßnahmen war das genossenschaftliche Steuerrecht für den Vertrieb von Kraftstoffen nicht maßgeblich, da dieses Geschäft über eine eigene Rechtseinheit ohne Vergünstigung durch diese vorteilhafte Steuerregelung abgewickelt werden musste.
English: Furthermore, the different treatment in respect of the aforementioned tax cannot be explained by certain constraints specific to cooperative business, such as double taxation. Indeed, when a cooperative engages in transactions with non-member third parties, it operates in the market in the same manner as any business and there is no justification for it to be treated differently to other companies.
German: Darüber hinaus lässt sich die unterschiedliche steuerliche Behandlung hier nicht aus bestimmten durch den Genossenschaftsbetrieb bedingten Zwängen, wie insbesondere der Doppelbesteuerung, herleiten, denn eine Genossenschaft handelt bei Geschäften mit nicht angeschlossenen Dritten genauso markwirtschaftlich wie jedes andere Unternehmen auch, und es besteht keinerlei Rechtfertigung, sie deswegen anders als andere Unternehmen zu behandeln.
English: On 15 April 2003, the Association of Service Station Managers of Madrid (Asociación de Empresarios de Estaciones de Servicio de la Comunidad de Madrid) and the Catalan Federation of Service Stations (Federación Catalana de Estaciones de Servicio) brought an action against the European Commission before the Court of First Instance [4]. The complainant requested the partial annulment of the Commission Decision.
Spanish: El 15 de abril de 2003, la Asociación de Empresarios de Estaciones de Servicio de la Comunidad de Madrid y la Federación Catalana de Estaciones de Servicio interpusieron ante el Tribunal General un recurso contra la Comisión [4].
English: Concerning the tax on capital transfers and documented legal acts, the comments of the associations of service stations indicate that those advantages predate Royal Decree-Law No 10/2000, so it cannot be said that cooperatives enjoy them as a result of the Decree-Law. Rather, those advantages are designed to encourage this type of society and the cooperative movement in Spain.
Spanish: En cuanto al impuesto sobre transmisiones patrimoniales y actos jurídicos documentados, en las observaciones de las asociaciones de estaciones de servicio se señala que estos beneficios son anteriores al Real Decreto-ley 10/2000 y no puede decirse que las cooperativas gocen de ellos como consecuencia del mismo, sino que responden al objetivo de potenciar este tipo de sociedades y el movimiento cooperativista en España.
Portuguese: No que se refere ao imposto sobre as transmissões patrimoniais e os actos jurídicos documentados, nas observações das associações de estações de serviço refere-se que estes benefícios são anteriores ao Real Decreto-Lei n.o 10/2000 e que se não pode dizer que as cooperativas usufruam dos mesmos em consequência desse texto legislativo, mas antes correspondem ao objectivo de promoção deste tipo de sociedades e do movimento cooperativo em Espanha.
English: They may however decide to allow the cooperative to keep some of these dividends or surpluses for the different reserves. Pure mutual cooperatives may thus be defined as trading solely with their members.
Spanish: Por tanto, puede considerarse que las cooperativas mutualistas puras realizan intercambios comerciales exclusivamente con sus miembros, aunque eso no impida a los miembros de la cooperativa implicarse también en la producción.
English: Companies with share capital are taxed at the full rate, unlike cooperative societies, as described in recital 20 of this Decision. Indeed, the latter enjoy a 95 % rebate on this local tax in respect of rural property belonging to agricultural cooperatives and community land cooperatives [36].
Spanish: Las sociedades de capital están plenamente sujetas a este impuesto, a diferencia de las sociedades cooperativas que, tal como se describe en el apartado 20 de la presente Decisión, disfrutan de una bonificación del 95 % sobre el impuesto correspondiente a los bienes de naturaleza rústica de las cooperativas agrarias y de explotación comunitaria de la tierra [36].
English: There are exceptions to the general principle of the incompatibility of State aid with the TFEU pursuant to Article 107 of the TFEU. The purpose here is to examine the measures provided for in Decree-Law No 10/2000.
Spanish: En el artículo 107 del TFUE se contemplan excepciones al principio general de la incompatibilidad de las ayudas estatales con el TFUE.
English: Moreover, a breach of this principle cannot be invoked in the absence of specific assurances provided to the party by the administration [57]. Thus, the right to invoke the principle of the protection of legitimate expectation is extended to any party according to whom a Community institution has caused justified expectations on the basis of the specific assurances that it has provided them.
Spanish: Además, nadie puede invocar una violación de dicho principio sin tener la certeza precisa anticipada por la administración [57].
Polish: Ponadto nie może powoływać się na naruszenie tej zasady ten, komu administracja nie udzieliła wyraźnych zapewnień [57].Tym samym prawo do powoływania się na ochronę uzasadnionych oczekiwań przysługuje każdemu podmiotowi, w którym instytucja wspólnotowa wzbudziła uzasadnione nadzieje oparte na wyraźnych zapewnieniach, których mu udzieliła.
English: The taxable amount for cooperative results (transactions with members) attracts a reduced rate of 20 %, while the taxable amount for extra-cooperative results (transactions with non-members or third parties) is subject to the general rate of 35 % (Article 33(2)). Moreover, there is a 50 % rebate on financing the mandatory reserve (Article 16(5)) [13] and a 100 % deduction on allocations to the apprenticeship and training reserve (Article 18(2)) [14].
Estonian: Ühistu tulemile (tehingud ühistuliikmetega) kohaldatav maksubaas on 20 % soodusmääraga, samas kui tehingutest kolmandate isikutega saadud tulemile (tehingud ühistusse mittekuuluvate isikutega) kohaldatakse maksubaasi üldist 35 % maksumäära (artikkel 33.2); lisaks sellele kehtib kohustusliku reservfondi sissemaksete 50 % soodustus (artikkel 16.5) [13] ning haridus- ja arengufondi suunatud summade 100 % soodustus (artikkel 18.2); [14] üksnes eriti kaitstud ühistutele kohaldatakse samuti 50 % maksusoodustust, mis on kasumi korral määratletud kui ühistutesse kuuluvate või mittekuuluvate isikutega teostatud tehingutest saadud kasumile või kahjumile kohaldatavatest maksumääradest tulenevate summadega võrdne algebraline summa (artikkel 34.2); lõpuks kohaldatakse neile ka ühistute registrisse kandmisele järgneva kolme aasta jooksul soetatud uue amortiseeruva põhivara osiste amortiseerimise õigust;
English: Provision is made for an exemption from this tax on incorporation, capital increases, fusions and divisions, taking out and cancelling loans (including long-term bonds), the acquisition of goods and rights under their apprenticeship and training reserves for the fulfilment of their purpose, and exclusively for specially protected cooperatives, an exemption on the acquisition of goods and rights directly intended for the fulfilment of their social and statutory aims (Articles 33(1) and 34(1)). —
Estonian: varade üleandmise ja ametlike dokumentide maks selle kaudse maksu eesmärk on maksustada erinevaid juriidilisi dokumente, nagu tasulised varade üleandmised, ametlikud dokumendid või teatud ettevõtlusega seotud tehingud (näiteks ettevõtte finantsdokumendid kapitali suurendamise kohta); maksuvabastust kohaldatakse ettevõtte asutamise, kapitali suurendamise, ühinemise ja jagunemise, laenamise ja laenude, sealhulgas obligatsioonides laenude kustutamise korral, varade ostmise ning haridus- ja arengufondi eesmärkide saavutamiseks tehtud maksete korral; eriti kaitstud ühistute puhul kohaldatakse maksuvabastust otse sotsiaalsete ja põhikirjaliste eesmärkide saavutamiseks kasutatavate varade ja õiguste ostmisega seotud tehingute korral (artiklid 33.1 ja 34.1);
English: There is a 95 % rebate on this tax (Article 33(4)(a)). —
Estonian: majandustegevuste maks selle kohaliku maksu eesmärk on maksustada otseselt mis tahes ettevõtlusega seotud majandus-, ameti- või kunstitegevusi teostavaid füüsilisi või juriidilisi isikuid Hispaania territooriumil; ette on nähtud 95 % maksusoodustus (artikkel 33.4.a);
English: Both the increase in price of crude petroleum and the depreciation of the euro against the dollar constituted events that substantially changed normal farming conditions and brought about a crisis in the sector.
Dutch: Zowel de stijging van de prijs van ruwe olie als de waardevermindering van de euro ten opzichte van de dollar hebben aanzienlijke invloed gehad op de normale bedrijfsomstandigheden in de landbouw.
Swedish: Såväl höjningen av priset på råolja som eurons värdeminskning gentemot dollarn förde med sig händelser som på ett avgörande sätt förändrade de normala förhållanden under vilka jordbruksverksamhet bedrivs och framkallade en kris inom sektorn som påverkade jordbruksföretagen.
Finnish: Öljyn hinnannousu ja euron arvon aleneminen suhteessa dollariin olivat tapahtumia, jotka muuttivat olennaisesti maatalousalan tavanomaisia toimintaedellytyksiä ja saivat alalla aikaan kriisin, jonka vaikutukset tuntuivat maatiloilla taloudellisten tulosten heikkenemisenä.
English: This affected farms by worsening their economic results and, if the trend continued, threatened the survival of many.
Dutch: Ze hebben in die sector geleid tot een crisis die de landbouwbedrijven heeft getroffen, met als gevolg dat hun economische resultaten achteruit zijn gegaan en veel bedrijven in hun voortbestaan worden bedreigd indien deze tendens aanhoudt.
Swedish: Deras ekonomiska resultat försämrades och en fortsatt tendens utgjorde ett hot för många företags överlevnad.
Finnish: Kriisi uhkasi jatkuessaan monien tilojen elinkelpoisuutta.
English: Thus, any exceptions in favour of agricultural cooperatives with regard to State aid policy would have to promote action and measures directly linked to its principles of mutuality. Moreover, they would have to limit themselves to business activities between the cooperative and its members, which are the very essence of the principles of mutuality.
Finnish: Maatalousosuuskunnille mahdollisesti myönnettävillä poikkeuksilla valtiontukipolitiikkaan liittyvistä toimintatavoista olisi sen vuoksi edistettävä toimintaa ja toimenpiteitä, jotka liittyvät suoraan keskinäisiä yhtiöitä koskeviin periaatteisiin Poikkeukset olisi lisäksi rajattava vain osuuskunnan ja sen jäsenten välisiin toimiin, toisin sanoen toimiin, joissa keskinäisiä yhtiöitä koskevilla periaatteilla on konkreettista merkitystä.
English: Finally, they are also free to decide on the depreciation of their new physical assets acquired during the three years following the date of their registration in the Register of Cooperatives. —
French: Finalement, elles bénéficient aussi de la liberté d’amortissement des éléments de l’actif fixe neuf amortissable acquis lors des trois premières années à la suite de l’inscription au registre des coopératives,—
Swedish: Skatt på överlåtelser av tillgångar och handlingar som upprättats eller registrerats av juridiskt utbildad tjänsteman Denna indirekta skatt syftar till att beskatta olika juridiska handlingar som överlåtelser av tillgångar mot ersättning, handlingar som upprättats eller registrerats av juridiskt utbildad tjänsteman eller vissa andra bolagstransaktioner (som ett bolags finansieringshandlingar, t.ex. en kapitalökning).
Romanian: impozitul pe transferurile patrimoniale și pe actele juridice documentate acest impozit indirect are scopul de a greva diferitele acte juridice, cum sunt transferurile patrimoniale costisitoare, actele juridice documentate sau anumite operațiuni ale membrilor întreprinderii (de exemplu acțiunile de finanțare a unei întreprinderi, cum ar fi o majorare de capital).
English: OJ C 384, 10.12.1998, p. 3. See also the judgment of the Court of Justice of 24 July 2003 in Case 280/00 Altmark [2003] ECR I-7747.
Hungarian: HL C 384., 1998.12.10., 3. o. Lásd továbbá a Bíróság által a C-280/00 Altmark-ügyben 2003. július 24-én hozott ítéletet (EBHT 2003., I-7747. o.).
English: The budget for the measures in favour of agricultural cooperatives remains unknown due to the nature of the measures. The duration of these measures is unspecified.
Italian: Il bilancio previsto per le misure a favore delle cooperative agricole resta ignoto a causa della natura delle misure stesse; la durata delle misure è a sua volta indeterminata.
English: The tax regime for agricultural cooperatives makes a distinction between cooperative business transacted with members and that transacted with non-members, revenue from the latter being known as extra-cooperative results. Extra-cooperative results are subject to company tax under the general regime, i.e. at the same rate as any other organisation carrying out the same activity.
Italian: Il regime fiscale applicabile alle cooperative agricole distingue le attività della cooperativa realizzate con i soci da quelle svolte con i non associati e definisce i risultati di queste ultime extracooperativi, di modo che il regime fiscale di questi ultimi nel quadro dell’imposta sulle società coincide con il regime generale cui è assoggettata qualsiasi altra entità che svolga la stessa attività.
Portuguese: O regime fiscal das cooperativas agrícolas estabelece uma distinção entre as actividades da cooperativa com os associados e com os não associados, sendo os resultados destas últimas classificados como extracooperativos, pelo que o regime fiscal do imposto sobre as sociedades aplicável a estes resultados corresponde ao do regime geral a que estão submetidas quaisquer outras entidades que exerçam essa mesma actividade.
English: In its Decision, the Commission considered that the tax regime for agricultural cooperatives in Spain should be analysed as a whole. This tax regime makes structural distinctions so that the advantages it confers are linked to specific obligations (financing the mandatory reserves, treatment of capital and double taxation).
Italian: Nella sua decisione, la Commissione ha affermato che il regime fiscale delle cooperative agricole in Spagna deve essere analizzato nel suo insieme e risponde ad elementi differenziatori quanto alla struttura e prevede benefici ed obblighi specifici (versamenti a fondi obbligatori, trattamento del capitale, doppia imposizione).
Portuguese: A Comissão considerou na sua decisão que a fiscalidade das cooperativas agrícolas devia ser analisada no seu conjunto, pois corresponde a elementos diferenciados, no que se refere à sua estrutura, e prevê benefícios, juntamente com obrigações específicas (dotações para fundos obrigatórios, tratamento do capital, dupla tributação).
Dutch: De Commissie was in haar beschikking van mening dat de fiscaliteit van landbouwcoöperaties in zijn geheel dient te worden bezien en voorziet in elementen die leiden tot differentiatie met betrekking tot de structuur ervan, waarbij zij naast gunstige elementen ook specifieke verplichtingen (stortingen in verplichte fondsen, behandeling van het kapitaal, dubbele belastingheffingen) omvat.