natgillin/translations-raw huggingface dataset:
Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may be taxed in the Contracting Party in which the activities of the entertainer or sportsman are exercised.
Kadar dohodek iz osebnih dejavnosti, ki jih opravlja nastopajoči izvajalec ali športnik kot tak, ne priraste samemu nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek lahko obdavči v pogodbeniku, v katerem je nastopil izvajalec ali športnik.
The provisions of paragraphs 1 and 2 shall not apply if the activities exercised in a Contracting Party are wholly or mainly supported from public funds of the other Contracting Party or a political subdivision or a local authority thereof.
Določbe prvega in drugega odstavka se ne uporabljajo, če se dejavnosti, opravljene v pogodbeniku, v celoti ali pretežno krijejo iz javnih sredstev drugega pogodbenika ali njegove politične enote ali lokalne oblasti.
In such case, income derived from such activities shall be taxable only in that other Contracting Party.
V tem primeru se dohodek, dosežen iz takih dejavnosti, obdavči samo v tem drugem pogodbeniku.
Subject to the provisions of paragraph 2 of Article 9, pensions and other similar remuneration paid to a resident of a Contracting Party in consideration of past employment shall be taxable only in that Contracting Party.
Ob upoštevanju določb drugega odstavka 9. člena se pokojnine in drugi podobni prejemki, ki se izplačujejo rezidentu pogodbenika za preteklo zaposlitev, obdavčijo samo v tem pogodbeniku.
Salaries, wages and other similar remuneration paid by a Contracting Party or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting Party or subdivision or authority shall be taxable only in that Contracting Party.
Plače, mezde in drugi podobni prejemki, ki jih pogodbenik ali njegova politična enota ali lokalna oblast plačuje posamezniku za storitve, ki jih opravi za tega pogodbenika ali enoto ali oblast, se obdavčijo samo v tem pogodbeniku.
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting Party if the services are rendered in that Contracting Party and the individual is a resident of that Contracting Party who did not become a resident of that Contracting Party solely for the purpose of rendering the services.
Take plače, mezde in drugi podobni prejemki se obdavčijo samo v drugem pogodbeniku, če se storitve opravljajo v tem pogodbeniku in je posameznik rezident tega pogodbenika, ki ni postal rezident tega pogodbenika samo zaradi opravljanja storitev.
Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration paid by, or out of funds created by, a Contracting Party or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting Party or subdivision or authority shall be taxable only in that Contracting Party.
Ne glede na določbe prvega odstavka se pokojnine in drugi podobni prejemki, ki jih plačuje pogodbenik ali njegova politična enota ali lokalna oblast ali se plačujejo iz njihovih skladov posamezniku za storitve, opravljene za tega pogodbenika ali enoto ali oblast, obdavčijo samo v tem pogodbeniku.
The provisions of Articles 5, 6, 7 and 8 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting Party or a political subdivision or a statutory body or a local authority thereof.
Za plače, mezde, pokojnine in druge podobne prejemke za storitve, opravljene v zvezi s poslovanjem pogodbenika ali njegove politične enote ali z zakonom določenega organa ali lokalne oblasti, se uporabljajo določbe 5., 6., 7. in 8. člena.
Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Contracting Party solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting Party, provided that such payments arise from sources outside that Contracting Party.
Plačila, ki jih prejme za svoje vzdrževanje, izobraževanje ali usposabljanje študent ali pripravnik, ki je ali je bil tik pred obiskom pogodbenika rezident drugega pogodbenika in je v prvem omenjenem pogodbeniku navzoč samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v tem pogodbeniku, če taka plačila izhajajo iz virov zunaj tega pogodbenika.
Where a resident of Slovenia derives income which, in accordance with the provisions of this Agreement, may be taxed in the Isle of Man, Slovenia shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Isle of Man.
kadar rezident Slovenije doseže dohodek, ki se v skladu z določbami tega sporazuma lahko obdavči na Otoku Man, Slovenija dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu na Otoku Man.
Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in the Isle of Man.
Tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči na Otoku Man;
Where in accordance with any provision of this Agreement income derived by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
kadar je v skladu s katero koli določbo tega sporazuma dohodek, ki ga doseže rezident Slovenije, oproščen davka v Sloveniji, lahko Slovenija pri izračunu davka od preostalega dohodka takega rezidenta kljub temu upošteva oproščeni dohodek;
Subject to the provisions of the laws of the Isle of Man regarding the allowance as a credit against Manx tax of tax payable in a territory outside the Isle of Man (which shall not affect the general principle hereof);
ob upoštevanju določb manske zakonodaje o olajšavi kot odbitku davka, ki se plača na teritoriju zunaj Otoka Man, od manskega davka (kar ne vpliva na splošno načelo);
subject to the provisions of sub-paragraph c), where a resident of the Isle of Man derives income which, in accordance with the provisions of this Agreement, may be taxed in Slovenia, the Isle of Man shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Slovenia;
ob upoštevanju določb pododstavka c, kadar rezident Otoka Man doseže dohodek, ki se v skladu z določbami tega sporazuma lahko obdavči v Sloveniji, Otok Man dovoli kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v Sloveniji;
such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Slovenia;
tak odbitek ne sme presegati tistega dela pred odbitkom izračunanega davka od dohodka, ki se nanaša na dohodek, ki se lahko obdavči v Sloveniji;
where a resident of the Isle of Man derives income which, in accordance with the provisions of this Agreement shall be taxable only in Slovenia, the Isle of Man may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax which is attributable to the income derived from Slovenia.
kadar rezident Otoka Man doseže dohodek, ki se v skladu z določbami tega sporazuma obdavči le v Sloveniji, lahko Otok Man vključi ta dohodek v davčno osnovo, vendar dovoli kot odbitek od davka od dohodka tisti del davka od dohodka, ki se nanaša na dohodek, dosežen v Sloveniji.
Mutual Agreement Procedures
Postopki skupnega dogovora
Where a resident considers that the actions of one or both of the Contracting Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting Parties, present his case to the competent authority of the Contracting Party of which he is a resident.
Kadar rezident meni, da imajo ali bodo imela dejanja enega ali obeh pogodbenikov zanj za posledico obdavčenje, ki ni v skladu z določbami tega sporazuma, lahko ne glede na pravna sredstva, ki mu jih omogoča domače pravo teh pogodbenikov, predloži zadevo pristojnemu organu pogodbenika, katerega rezident je.
The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting Party, with a view to the avoidance of taxation which is not in accordance with the Agreement.
Če se pristojnemu organu zdi pritožba upravičena in če sam ne najde zadovoljive rešitve, si prizadeva rešiti primer s skupnim dogovorom s pristojnim organom drugega pogodbenika, da bi se izognili obdavčenju, ki ni v skladu s sporazumom.
Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Parties.
Vsak dosežen dogovor se izvaja ne glede na roke v domačem pravu pogodbenikov.
The competent authorities of the Contracting Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
Pristojna organa pogodbenikov si prizadevata s skupnim dogovorom razrešiti kakršne koli težave ali dvome, ki nastanejo pri razlagi ali uporabi sporazuma.
The competent authorities of the Contracting Parties may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Da bi dosegla dogovor v skladu s prejšnjimi odstavki, se lahko pristojna organa pogodbenikov dogovarjata neposredno, vključno v skupni komisiji, ki jo sestavljata sama ali njuni predstavniki.
This Agreement shall enter into force on the date of receipt of the last notification, provided an Agreement for the Exchange of Information in Relation to Tax Matters is in force between the Contracting Parties.
Ta sporazum začne veljati z dnem prejema zadnjega uradnega obvestila, če med pogodbenikoma velja sporazum o izmenjavi informacij v zvezi z davčnimi zadevami.
in respect of Slovenian taxes withheld at source, to income derived on or after the first day of January of the calendar year next following that in which this Agreement enters into force;
v zvezi s slovenskimi davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati ta sporazum;
in respect of other Slovenian taxes on income, to taxes chargeable for any taxable year beginning on or after the first day of January of the calendar year next following that in which the Agreement enters into force;
v zvezi z drugimi slovenskimi davki od dohodkov za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
in the Isle of Man, in respect of Manx tax, for any taxable period beginning on or after 6 April in the calendar year next following that in which this Agreement enters into force.
na otoku Man v zvezi z manskimi davki za katero koli davčno obdobje, ki se začne 6. aprila ali po njem v koledarskem letu po letu, v katerem začne veljati ta sporazum.
Notwithstanding the provisions of paragraph 1, this Agreement shall, on receipt of written notice of termination of the Agreement for the Exchange of Information in Relation to Tax Matters between the Contracting Parties, terminate and cease to be effective on the date the last-mentioned Agreement ceases to be effective.
Ne glede na določbe prvega odstavka se ta sporazum, če je prejeto obvestilo o odpovedi sporazuma o izmenjavi informacij v zvezi z davčnimi zadevami med pogodbenikoma, odpove in preneha uporabljati z dnem prenehanja uporabe nazadnje omenjenega sporazuma.
Agreement on Accession of the Republic of Bulgaria to the Central European Free Trade Agreement
Sporazum o pristopu Republike Bolgarije k Srednjeevropskemu sporazumu o prosti trgovini
The Czech Republic, the Republic of Hungary, the Republic of Poland, Romania, the Slovak Republic and the Republic of Slovenia, on the one side, and the Republic of Bulgaria, on the other side, (hereinafter called “the Parties”)
Češka republika, Republika Madžarska, Republika Poljska, Romunija, Slovaška republika in Republika Slovenija na eni strani in Republika Bolgarija na drugi strani (v nadaljnjem besedilu pogodbenice)
Reaffirming their commitment to the principles of a market economy, which constitutes the basis for their relations;
ponovno potrjujejo svojo zavezanost načelom tržnega gospodarstva, ki je podlaga za njihove odnose
Considering the positive development of the mutual economic co-operation between the Parties;
upoštevajo pozitivni razvoj medsebojnega gospodarskega sodelovanja med pogodbenicami
Wishing to contribute to the process of integration in Europe through the extension of the Central European Free Trade Agreement;
želijo prispevati k procesu vključevanja v Evropo z razširitvijo Srednjeevropskega sporazuma o prosti trgovini
Having in mind the Declarations of Prime Ministers, done on 25 November 1994 in Poznan, on 11 September 1995 in Brno, on 13 September 1996 in Jasna and on 12 September 1997 in Portoroz;
upoštevajo deklaracije predsednikov vlad, sestavljene 25. novembra 1994 v Poznanju, 11. septembra 1995 v Brnu, 13. septembra 1996 v Jasni in 12. septembra 1997 v Portorožu
Recalling the official request of the Republic of Bulgaria on 30 May 1996 to accede to the Central European Free Trade Agreement;
se sklicujejo na uradno prošnjo Republike Bolgarije z dne 30. maja 1996, da pristopi k Srednjeevropskemu sporazumu o prosti trgovini
Taking into account the Agreement Amending the Central European Free Trade Agreement, signed in Brno on 11 September 1995;
upoštevajo Sporazum o dopolnitvi Srednjeevropskega sporazuma o prosti trgovini, podpisan v Brnu 11. septembra 1995
In accordance with the provisions of Article 39a of the Central European Free Trade Agreement;
in so v skladu z določbami 39. a člena Srednjeevropskega sporazuma o prosti trgovini
The Republic of Bulgaria shall accede to the Central European Free Trade Agreement.
Republika Bolgarija pristopi k Srednjeevropskemu sporazumu o prosti trgovini.
The Republic of Bulgaria shall accept the Central European Free Trade Agreement with all its amendments and modifications signed before the signature of this Agreement and shall apply it in accordance with the provisions of this Agreement.
Republika Bolgarija sprejme Srednjeevropski sporazum o prosti trgovini z vsemi njegovimi dopolnitvami in spremembami, podpisanimi pred podpisom tega sporazuma, in ga uporablja v skladu z določbami tega sporazuma.
References in the Central European Free Trade Agreement to its Parties and where all states are explicitly mentioned shall be understood to include the Republic of Bulgaria.
Kjer koli se Srednjeevropski sporazum o prosti trgovini sklicuje na pogodbenice in so izrecno navedene vse države, se razume, da to vključuje tudi Republiko Bolgarijo.
The basic duty referred to in paragraph 1 of Article 4 of the Central European Free Trade Agreement, in case of the Republic of Bulgaria shall be the Most Favoured Nation rate of duty applicable on 1 January 1993.
Osnovna carina, omenjena v prvem odstavku 4. člena Srednjeevropskega sporazuma o prosti trgovini, je za Republiko Bolgarijo carinska stopnja za državo z največjimi ugodnostmi, ki se je uporabljala na dan 1. januarja 1993.
In order to implement the provisions of paragraph 2 of Article 3 of the Central European Free Trade Agreement Protocols 22, 23, 24, 25 and 26 to the Central European Free Trade Agreement are hereby established and attached to this Agreement.
Za izvajanje določb drugega odstavka 3. člena Srednjeevropskega sporazuma o prosti trgovini se s tem določijo protokoli 22, 23, 24, 25 in 26 k Srednjeevropskemu sporazumu o prosti trgovini in priložijo k temu sporazumu.
Provisions for the abolition of customs duties on imports between
Določbe o odpravi carin pri uvozu med
· the Czech Republic and the Slovak Republic on the one side and the Republic of Bulgaria on the other side are laid down in Protocol 27
Češko republiko in Slovaško republiko na eni strani in Republiko Bolgarijo na drugi strani so navedene v Protokolu 27
· the Republic of Hungary on the one side and the Republic of Bulgaria on the other side are laid down in Protocol 28
Republiko Madžarsko na eni strani in Republiko Bolgarijo na drugi strani so navedene v Protokolu 28
· the Republic of Poland on the one side and the Republic of Bulgaria on the other side are laid down in Protocol 29
Republiko Poljsko na eni strani in Republiko Bolgarijo na drugi strani so navedene v Protokolu 29
· Romania on the one side and the Republic of Bulgaria on the other side are laid down in Protocol 30
Romunijo na eni strani in Republiko Bolgarijo na drugi strani so navedene v Protokolu 30
· the Republic of Slovenia on the one side and the Republic of Bulgaria on the other side are laid down in Protocol 31.
Republiko Slovenijo na eni strani in Republiko Bolgarijo na drugi strani so navedene v Protokolu 31.
In order to implement the provisions of paragraph 1 of Article 12 of the Central European Free Trade Agreement Protocols 27, 28, 29, 30 and 31 to the Central European Free Trade Agreement are hereby established and attached to this Agreement.
Za izvajanje določb prvega odstavka 12. člena Srednjeevropskega sporazuma o prosti trgovini se s tem določijo protokoli 27, 28, 29, 30 in 31 k Srednjeevropskemu sporazumu o prosti trgovini in priložijo k temu sporazumu.
Provisions for granting mutual agricultural concessions between
Določbe za medsebojno dodeljevanje koncesij za kmetijske izdelke med
Quantitative restrictions on imports or measures having equivalent effect referred to in paragraph 2 of Article 8 of the Central European Free Trade Agreement and specified in Annexes III/a, III/b and III/c of the Central European Free Trade Agreement shall also apply to imports of products originating in the Republic of Bulgaria, subject to the provisions in Annex to Article 7 of this Agreement.
Količinske omejitve pri uvozu ali ukrepi z enakovrednim učinkom, na katere se nanaša drugi odstavek 8. člena Srednjeevropskega sporazuma o prosti trgovini, ki so določene v prilogah III/a, III/b in III/c k Srednjeevropskemu sporazumu o prosti trgovini, se uporabljajo tudi za uvoz izdelkov s poreklom iz Republike Bolgarije ob upoštevanju določb iz Priloge k 7. členu tega sporazuma.
For the purposes of this Agreement it is understood that Protocol 7 of the Central European Free Trade Agreement concerning the definition of the concept of “originating products” and methods of administrative co-operation shall also apply to the products originating in the Republic of Bulgaria, subject to the provisions in Annex to Article 8 of this Agreement.
Za namene tega sporazuma se razume, da se Protokol 7 Srednjeevropskega sporazuma o prosti trgovini, ki se nanaša na opredelitev pojma “izdelki s poreklom“ in metode upravnega sodelovanja, uporablja tudi za izdelke s poreklom iz Republike Bolgarije ob upoštevanju določb iz Priloge k 8. členu tega sporazuma.
References to co-operation in customs administration mentioned in paragraph 2 of Article 16 of the Central European Free Trade Agreement shall be understood that the mutual assistance between administrative authorities in customs matters of the Czech Republic and the Slovak Republic on the one side and the Republic of Bulgaria on the other side shall take place in accordance with the provisions of Annex I to Article 9 of this Agreement.
Sklicevanje na sodelovanje pri carinskih zadevah drugega odstavka 16. člena Srednjeevropskega sporazuma o prosti trgovini se razume tako, da bo medsebojna pomoč pristojnih upravnih organov za carinske zadeve Češke republike in Slovaške republike na eni strani in Republike Bolgarije na drugi strani potekala v skladu z določbami iz Priloge I k 9. členu tega sporazuma.
References to co-operation in customs administration mentioned in paragraph 2 of Article 16 of the Central European Free Trade Agreement shall be understood that the mutual assistance between administrative authorities in customs matters of the Republic of Slovenia and the Republic of Bulgaria shall take place in accordance with the provisions of Annex II to Article 9 of this Agreement.
Sklicevanje na sodelovanje pri carinskih zadevah drugega odstavka 16. člena Srednjeevropskega sporazuma o prosti trgovini se razume tako, da bo medsebojna pomoč pristojnih upravnih organov za carinske zadeve Republike Slovenije in Republike Bolgarije potekala v skladu z določbami iz Priloge II k 9. členu tega sporazuma.
References to government procurement in Article 24 of the Central European Free Trade Agreement shall be understood, in relations between the Czech Republic and the Slovak Republic on the one side and the Republic of Bulgaria, on the other side as for public procurement and the period mentioned in paragraph 2 of Article 24 shall end by the end of 1998 at the latest.
V odnosih med Češko republiko in Slovaško republiko na eni strani in Republiko Bolgarijo na drugi strani se navedbe o vladnih naročilih v 24. členu Srednjeevropskega sporazuma o prosti trgovini razumejo za javna naročila in se obdobje, omenjeno v drugem odstavku 24. člena, konča najpozneje do konca leta 1998.
References to government procurement in Article 24 of the Central European Free Trade Agreement shall be understood, in relations between the Republic of Slovenia and the Republic of Bulgaria, as for public procurement and the period mentioned in paragraph 2 of Article 24 shall end by the end of 1999 at the latest.
V odnosih med Republiko Slovenijo in Republiko Bolgarijo se navedbe o vladnih naročilih v 24. členu Srednjeevropskega sporazuma o prosti trgovini razumejo za javna naročila in se obdobje, omenjeno v drugem odstavku 24. člena, konča najpozneje do konca leta 1999.
It is agreed that consultations shall be held in the Joint Committee under paragraph 3 of Article 24 of the Central European Free Trade Agreement concerning the extension of the treatment referred to in paragraphs 1 and 2 to other Parties.
Dogovorjeno je, da bodo na podlagi tretjega odstavka 24. člena Srednjeevropskega sporazuma o prosti trgovini v Skupnem odboru posvetovanja o tem, da se določbe prvega in drugega odstavka razširijo še na druge pogodbenice.
This Agreement shall constitute an integral part of the Central European Free Trade Agreement.
Ta sporazum je sestavni del Srednjeevropskega sporazuma o prosti trgovini.
This Agreement shall enter into force on the thirtieth day after receiving by the Depositary of the last notification of the Parties to the Central European Free Trade Agreement and the Republic of Bulgaria on the completion of procedures necessary for that purpose.
Ta sporazum začne veljati trideseti dan po datumu, ko depozitar od pogodbenic Srednjeevropskega sporazuma o prosti trgovini in od Republike Bolgarije prejme zadnjo notifikacijo o tem, da so končani postopki, potrebni za ta namen.
The Depositary shall, without any delay, notify all Parties of the completion of procedures necessary for entry into force of this Agreement.
Depozitar takoj obvesti vse pogodbenice o končanih postopkih, potrebnih za začetek veljavnosti tega sporazuma.