natgillin/translations-raw huggingface dataset:
Limits of compulsory disclosure of accounting documents
Država članica u kojoj je podružnica otvorena može odrediti da dokumenti iz članka 30. stavka 2. točke (b) i članka 31. moraju biti objavljeni na drugom službenom jeziku Unije te da prijevodi tih dokumenata moraju biti ovjereni.
The compulsory disclosure provided for by Article 37(j) shall apply to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the State which governs the company.
Članak 33.
Where they are not drawn up in accordance with or in a manner equivalent to Directive 2013/34/EU, Member States may require that accounting documents relating to the activities of the branch be drawn up and disclosed.
Objavljivanje u slučaju postojanja više podružnica u državi članici
Articles 32 and 33 shall apply.
Ako je društvo otvorilo više od jedne podružnice u državi članici, objavljivanje iz članka 30. stavka 2. točke (b) i članka 31. može se izvršiti u registru podružnice koju izabere društvo.
Article 39
U slučaju iz prvog podstavka, obvezno objavljivanje od strane drugih podružnica obuhvaća podatke o registru podružnice koji se objavljuju, zajedno s brojem te podružnice u tom registru.
Member States shall prescribe that letters and order forms used by a branch state the register in which the file in respect of the branch is kept together with the number of the branch in that register.
Članak 34.
Where the law of the State by which the company is governed requires entry in a register, the register in which the company is entered, and the registration number of the company in that register shall also be stated.
Informacije o otvaranju i okončanju postupaka likvidacije ili stečajnih postupaka i o brisanju trgovačkog društva iz trgovačkog registra
Section 4
1.
Application and implementing arrangements
Članak 20. primjenjuje se na registar trgovačkih društava, odnosno na registar podružnica.
Article 40
Države članice utvrđuju postupak koji se mora slijediti nakon primitka informacija iz članka 20. stavaka 1. i 2.
Member States shall provide for appropriate penalties in the event of failure to disclose the matters set out in Articles 29, 30, 31, 36, 37 and 38 and of omission from letters and order forms of the compulsory particulars provided for in Articles 35 and 39.
Tim se postupkom osigurava da se podružnice trgovačkog društva koje je prestalo ili je zbog drugih razloga izbrisano iz registra također bez nepotrebne odgode izbrišu iz registra.
Article 41
Druga rečenica stavka 2. ne odnosi se na podružnice trgovačkih društava koja su izbrisana iz registra zbog bilo kakve promjene pravnog oblika dotičnog trgovačkog društva, spajanja ili podjele društva ili prekograničnog prijenosa njegova sjedišta.
Each Member State shall determine who shall carry out the disclosure formalities provided for in Sections 2 and 3.
Članak 35.
Article 42
Države članice propisuju da se na dopisima i narudžbenicama kojima se koristi podružnica navode, osim informacija koje se propisuju člankom 26., registar u kojem se čuva spis o podružnici, zajedno s brojem podružnice u tom registru.
Exemptions to provisions on disclosure of accounting documents for branches
Odjeljak 3.
Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC [31].
Pravila o objavljivanju koja se primjenjuju na podružnice trgovačkih društava iz trećih zemalja
Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.
Članak 36.
Article 43
Dokumenti i podaci koji se odnose na podružnicu koju je u državi članici otvorilo trgovačko društvo koje nije uređeno pravom države članice, ali ima pravni oblik koji se može usporediti s vrstama trgovačkih društava navedenih u Prilogu II., objavljuju se u skladu s pravom države podružnice, kako je utvrđeno u članku 16.
Contact Committee
Primjenjuje se članak 29. stavak 2.
The Contact Committee set up pursuant to Article 52 of Council Directive 78/660/EEC [32] shall also:(a) facilitate, without prejudice to Articles 258 and 259 of the Treaty, the harmonised application of the provisions of Sections 2, 3 and this Section, through regular meetings dealing, in particular, with practical problems arising in connection with their application;
Članak 37.
advise the Commission, if necessary, on any additions or amendments to the provisions of Sections 2, 3 and this Section.
Obvezujući dokumenti i podaci koji se moraju objaviti
CHAPTER IV
Obvezno objavljivanje predviđeno u članku 36. obuhvaća barem sljedeće dokumente i podatke:
Capital maintenance and alteration
država čijim je pravom trgovačko društvo uređeno;
Capital requirements
ako je tako predviđeno tim pravom, registar u koji je trgovačko društvo upisano i registracijski broj trgovačkog društva u tom registru;
Article 44
akt o osnivanju te, ako je sadržan u zasebnom aktu, statut, sa svim izmjenama tih dokumenata;
The coordination measures prescribed by this Chapter shall apply to the provisions laid down by law, regulation or administrative action in Member States relating to the types of company listed in Annex I.
pravni oblik trgovačkog društva, glavno mjesto i predmet poslovanja te najmanje jednom godišnje iznos upisanog temeljnog kapitala, ako ti podaci nisu navedeni u dokumentima iz točke (e);
The Member States may decide not to apply the provisions of this Chapter to investment companies with variable capital and to cooperatives incorporated as one of the types of company listed in Annex I. In so far as the laws of the Member States make use of this option, they shall require such companies to include the words ‘investment company with variable capital’, or ‘cooperative’ in all documents indicated in Article 26.
tvrtka trgovačkog društva i tvrtka podružnice ako se ona razlikuje od tvrtke trgovačkog društva;
Article 45
kao tijelo trgovačkog društva osnovano u skladu sa zakonom ili kao članovi takvog tijela,
Minimum capital
kao stalni predstavnici trgovačkog društva za djelatnosti podružnice.
The laws of the Member States shall require that, in order for a company to be incorporated or obtain authorisation to commence business, a minimum capital shall be subscribed the amount of which shall be not less than EUR 25000.
Navodi se opseg ovlasti osoba koje su ovlaštene zastupati trgovačko društvo, kao i mogu li te osobe samostalno zastupati trgovačko društvo ili trebaju djelovati zajednički;
Every five years the European Parliament and the Council, acting on a proposal from the Commission in accordance with Article 50(1) and Article 50(2)(g) of the Treaty, shall examine and, if need be, revise the amount expressed in paragraph 1 in euro in the light of economic and monetary trends in the Union and of the tendency to allow only large and medium-sized undertakings to opt for the types of company listed in Annex I.
likvidacija društva i imenovanje likvidatora, podatke o njima i njihove ovlasti te okončanje likvidacije,
Article 46
stečajni postupci, aranžmani, nagodbe ili drugi slični postupci kojima društvo podliježe;
Assets
računovodstveni dokumenti u skladu s člankom 38.;
Subscribed capital may be formed only of assets capable of economic assessment.
Članak 38.
However, an undertaking to perform work or supply services may not form part of those assets.
Ograničenja obveznog objavljivanja računovodstvenih dokumenata
Article 47
Obvezno objavljivanje predviđeno člankom 37. točkom (j) primjenjuje se na računovodstvene dokumente trgovačkog društva, koji su izrađeni, na kojima je obavljena revizija i koji su objavljeni u skladu s pravom države članice kojim je trgovačko društvo uređeno.
Issuing price of shares
Ako oni nisu izrađeni u skladu s Direktivom 2013/34/EU ili na način istovjetan toj direktivi, države članice mogu zahtijevati da se izrade i objave računovodstveni dokumenti koji se odnose na djelatnosti podružnice.
Shares may not be issued at a price lower than their nominal value, or, where there is no nominal value, their accountable par.
Primjenjuju se članci 32. i 33.
However, Member States may allow those who undertake to place shares in the exercise of their profession to pay less than the total price of the shares for which they subscribe in the course of this transaction.
Članak 39.
Article 48
Države članice propisuju da se na pismima i narudžbenicama kojima se koristi podružnica navodi registar u kojem se čuva spis o podružnici, zajedno s brojem podružnice u tom registru.
Paying up of shares issued for a consideration
Ako se pravom države kojim je trgovačko društvo uređeno zahtijeva upis u registar, navodi se i registar u koji je trgovačko društvo upisano, kao i registracijski broj trgovačkog društva u tom registru.
Shares issued for consideration shall be paid up at the time the company is incorporated or is authorised to commence business at not less than 25 % of their nominal value or, in the absence of a nominal value, their accountable par.
Odjeljak 4.
However, where shares are issued for consideration other than in cash at the time the company is incorporated or is authorised to commence business, the consideration shall be transferred in full within five years of that time.
Aranžmani za primjenu i provedbu
Safeguards as regards statutory capital
Članak 40.
Article 49
Države članice određuju odgovarajuće sankcije za slučaju da se ne ispuni obveza objavljivanja sadržaja utvrđenih u člancima 29., 30., 31., 36., 37. i 38. te ako u dopisima i narudžbenicama nedostaju obvezni podaci predviđeni u u člancima 35. i 39.
Experts' report on consideration other than in cash
Članak 41.
A report on any consideration other than in cash shall be drawn up before the company is incorporated or is authorised to commence business, by one or more independent experts appointed or approved by an administrative or judicial authority.
Svaka država članica određuje osobe koje su dužne obavljati formalnosti u vezi s objavljivanjem predviđene u odjeljcima 2. i 3.
Such experts may be natural persons as well as legal persons and companies or firms under the laws of each Member State.
Članak 42.
The experts' report referred to in paragraph 1 shall contain at least a description of each of the assets comprising the consideration as well as of the methods of valuation used and shall state whether the values arrived at by the application of those methods correspond at least to the number and nominal value or, where there is no nominal value, to the accountable par and, where appropriate, to the premium on the shares to be issued for them.
Iznimke od odredaba o objavljivanju računovodstvenih dokumenata za podružnice
The experts' report shall be published in the manner laid down by the laws of each Member State, in accordance with Article 16.
Članci 31. i 38. ne primjenjuju se na podružnice koje su otvorile kreditne i financijske institucije obuhvaćene Direktivom Vijeća 89/117/EEZ [31].
Member States may decide not to apply this Article where 90 % of the nominal value, or where there is no nominal value, of the accountable par, of all the shares is issued to one or more companies for a consideration other than in cash, and where the following requirements are met:
Do naknadne koordinacije države članice nemaju obvezu primjenjivati članke 31. i 38. na podružnice koje su otvorila osiguravajuća društva.
with regard to the company in receipt of such consideration, the persons referred to in point (i) of Article 4 have agreed to dispense with the experts' report;
Članak 43.
the companies furnishing such consideration have reserves which may not be distributed under the law or the statutes and which are at least equal to the nominal value or, where there is no nominal value, the accountable par of the shares issued for consideration other than in cash;
Odbor za kontakt osnovan na temelju članka 52.
the companies furnishing such consideration guarantee, up to an amount equal to that indicated in point (c), the debts of the recipient company arising between the time the shares are issued for a consideration other than in cash and one year after the publication of that company's annual accounts for the financial year during which such consideration was furnished.
Direktive Vijeća 78/660/EEZ [32] također:(a) olakšava, ne dovodeći u pitanje članke 258. i 259.
Any transfer of such shares shall be prohibited during that period;
Ugovora, usklađenu primjenu odredaba odjeljaka 2., 3. i ovog odjeljka, kroz redovite sastanke na kojima se razmatraju, posebice, praktični problemi koji nastaju u vezi s njihovom primjenom;
the guarantee referred to in point (d) has been published as provided for in paragraph 3; and
savjetuje Komisiju, ako je to potrebno, da odredbama odjeljaka 2., 3. i ovog odjeljka nešto doda ili u njima nešto izmijeni.
the companies furnishing such consideration shall place a sum equal to that indicated in point (c) into a reserve which may not be distributed until three years after publication of the annual accounts of the recipient company for the financial year during which such consideration was furnished or, if necessary, until such later date as all claims relating to the guarantee referred to in point (d) which are submitted during this period have been settled.
POGLAVLJE IV.
Member States may decide not to apply this Article to the formation of a new company by way of merger or division where a report by one or more independent experts on the draft terms of merger or division is drawn up.
Održavanje i promjena temeljnog kapitala
Where Member States decide to apply this Article in the cases referred to in the first subparagraph, they may provide that the report drawn up under paragraph 1 of this Article and the report by one or more independent experts on the draft terms of merger or division may be drawn up by the same expert or experts.
Zahtjevi u vezi s temeljnim kapitalom
Article 50
Članak 44.
Derogation from the requirement for an experts' report
Mjere koordiniranja propisane ovim odjeljkom primjenjuju se na odredbe utvrđene zakonima i drugim propisima u državama članicama koje se odnose na vrste društava navedene u Prilogu I.
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, transferable securities as defined in point 44 of Article 4(1) of Directive 2014/65/EU of the European Parliament and of the Council [33] or money-market instruments as defined in point 17 of Article 4(1) of that Directive are contributed as consideration other than in cash, and those securities or money-market instruments are valued at the weighted average price at which they have been traded on one or more regulated markets as defined in point 21 of Article 4(1) of that Directive during a sufficient period, to be determined by national law, preceding the effective date of the contribution of the respective consideration other than in cash.However, where that price has been affected by exceptional circumstances that would significantly change the value of the asset at the effective date of its contribution, including situations where the market for such transferable securities or money-market instruments has become illiquid, a revaluation shall be carried out on the initiative and under the responsibility of the administrative or management body.
Države članice mogu odlučiti da ne primjenjuju odredbe ovog poglavlja na investicijska društva s promjenjivim temeljnim kapitalom i na zadruge osnovane kao jedna od vrsta društava navedenih u Prilogu I. U mjeri u kojoj se zakonodavstva država članica koriste tom mogućnošću tim se zakonodavstvima zahtijeva od takvih društava da u sve dokumente navedene u članku 26. uključe riječi „investicijsko društvo s promjenjivim temeljnim kapitalom” ili riječ „zadruga”.
For the purposes of such revaluation, Article 49(1), (2) and (3) shall apply.
Članak 45.
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, assets, other than the transferable securities and money-market instruments referred to in paragraph 1 of this Article, are contributed as consideration other than in cash which have already been subject to a fair value opinion by a recognised independent expert and where the following conditions are fulfilled:
Minimalni temeljni kapital
the fair value is determined for a date not more than six months before the effective date of the asset contribution; and
Zakonodavstvima država članica zahtijeva se da se za osnivanje društva ili za dobivanje dozvole za početak obavljanja djelatnosti upiše minimalni temeljni kapital čiji iznos nije manji od 25000 EUR.
the valuation has been performed in accordance with generally accepted valuation standards and principles in the Member State which are applicable to the kind of assets to be contributed.
2.
In the case of new qualifying circumstances that would significantly change the fair value of the asset at the effective date of its contribution, a revaluation shall be carried out on the initiative and under the responsibility of the administrative or management body.
Europski parlament i Vijeće, na prijedlog Komisije u skladu s člankom 50. stavkom 1. i člankom 50. stavkom 2. točkom (g) Ugovora, svakih pet godina preispituju i, ako je to potrebno, revidiraju iznos iz stavka 1. izražen u eurima, a s obzirom na gospodarska i monetarna kretanja u Uniji i s obzirom na tendencije da se mogućnost izbora vrste društva iz Priloga I. pruži samo velikim društvima i društvima srednje veličine.
For the purposes of the revaluation referred to in the second subparagraph, Article 49(1), (2) and (3) shall apply.
Članak 46.
In the absence of such a revaluation, one or more shareholders holding an aggregate percentage of at least 5 % of the company's subscribed capital on the date the decision on the increase in the capital is taken, may demand a valuation by an independent expert, in which case Article 49(1), (2) and (3) shall apply.
Imovina
Such shareholder(s) may submit a demand up until the effective date of the asset contribution, provided that, at the date of the demand, the shareholder(s) in question still hold(s) an aggregate percentage of at least 5 % of the company's subscribed capital, as it was on the date the decision on the increase in the capital was taken.
Upisani temeljni kapital može se sastojati samo od imovine kojoj se može utvrditi gospodarska vrijednost.
Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, assets, other than the transferable securities and money-market instruments referred to in paragraph 1 of this Article, are contributed as consideration other than in cash the fair value of which is derived from the value of an individual asset from the statutory accounts of the previous financial year provided that the statutory accounts have been subject to an audit in accordance with Directive 2006/43/EC.
Međutim, obveza izvođenja radova ili pružanja usluga ne može činiti dio te imovine.
The second to fifth subparagraphs of paragraph 2 of this Article shall apply mutatis mutandis.
Članak 47.
Article 51
Cijena za izdavanje dionica
Consideration other than in cash without an experts' report
Dionice se ne smiju izdati po cijeni koja je niža od njihove nominalne vrijednosti ili, ako nominalna vrijednost ne postoji, njihove knjigovodstvene vrijednosti.
Where consideration other than in cash as referred to in Article 50 is provided without an experts' report as referred to in Article 49(1), (2) and (3), in addition to the requirements set out in point (h) of Article 4 and within one month of the effective date of the asset contribution, a declaration containing the following shall be published:
Međutim, onima koji preuzimaju obvezu plasiranja dionica u okviru obavljanja svojeg zanimanja države članice mogu dopustiti da plaćaju manje od pune cijene za dionice koje su upisali tijekom te transakcije.
a description of the consideration other than in cash at issue;
Članak 48.
its value, the source of this valuation and, where appropriate, the method of valuation;
Isplata dionica izdanih kao protuvrijednost za ulog
a statement whether the value arrived at corresponds at least to the number, to the nominal value or, where there is no nominal value, the accountable par and, where appropriate, to the premium on the shares to be issued for such consideration; and
Dionice izdane kao protuvrijednost za ulog uplaćuju se u trenutku osnivanja društva ili u trenutku dobivanja dozvole za početak obavljanja djelatnosti po vrijednosti od najmanje 25 % njihove nominalne vrijednosti ili, ako nominalna vrijednost ne postoji, njihove knjigovodstvene vrijednosti.
a statement that no new qualifying circumstances with regard to the original valuation have occurred.
Međutim, ako su dionice izdane kao protuvrijednost za nenovčani ulog u trenutku osnivanja društva ili u trenutku dobivanja dozvole za početak obavljanja djelatnosti, uplaćuju se u cijelosti u roku od pet godina od tog trenutka.
The publication of the declaration shall be effected in the manner laid down by the laws of each Member State in accordance with Article 16.
Zaštitni menahizmi u pogledu temeljnog kapitala utvrđenog zakonom
Where consideration other than in cash is proposed to be provided without an experts' report, as referred to in Article 49(1), (2) and (3), in relation to an increase in the capital proposed to be made under Article 68(2), an announcement containing the date when the decision on the increase was taken and the information listed in paragraph 1 of this Article shall be published, in the manner laid down by the laws of each Member State in accordance with Article 16, before the contribution of the asset as consideration other than in cash is to become effective.
Članak 49.
In that event, the declaration pursuant to paragraph 1 of this Article shall be limited to the statement that no new qualifying circumstances have occurred since the aforementioned announcement was published.
Izvješće stručnjaka o nenovčanom ulogu
Each Member State shall provide for adequate safeguards ensuring compliance with the procedure set out in Article 50 and in this Article where a contribution for a consideration other than in cash is provided without an experts' report as referred to in Article 49(1), (2) and (3).
O svakom se nenovčanom ulogu prije osnivanja društva ili dobivanja dozvole za početak obavljanja djelatnosti sastavlja izvješće, koje sastavljaju jedan ili više neovisnih stručnjaka koje imenuje ili potvrđuje upravno ili sudsko tijelo.
Article 52
Takvi stručnjaci, u skladu sa zakonodavstvom svake države članice, mogu biti fizičke osobe kao i pravne osobe, društva ili poduzeća.
Substantial acquisitions after incorporation or authorisation to commence business
Izvješće stručnjaka iz stavka 1. sadržava barem opis svake od stvari koje čine ulog kao i opis upotrijebljenih metoda vrednovanja te se u njemu navodi odgovaraju li vrijednosti dobivene primjenom tih metoda barem broju i nominalnoj vrijednosti ili, kada nominalna vrijednost ne postoji, knjigovodstvenoj vrijednosti i, prema potrebi, visini premije na vrijednost dionica koje se za njih moraju izdati.
If, before the expiry of a time limit laid down by national law of at least two years from the time the company is incorporated or is authorised to commence business, the company acquires any asset belonging to a person or company or firm referred to in point (i) of Article 4 for a consideration of not less than one-tenth of the subscribed capital, the acquisition shall be examined and details of it published in the manner provided for in Article 49(1), (2) and (3), and it shall be submitted for the approval of a general meeting.
Izvješće stručnjaka objavljuje se na način utvrđen u zakonodavstvu svake države članice, u skladu s člankom 16.
Articles 50 and 51 shall apply mutatis mutandis.
Države članice mogu odlučiti da ne primjenjuju ovaj članak kada je 90 % nominalne vrijednosti ili, kada nominalna vrijednost ne postoji, knjigovodstvene vrijednosti, svih dionica izdano jednom društvu ili više društava za nenovčani ulog i kada su ispunjeni sljedeći uvjeti: