natgillin/translations-raw huggingface dataset:
c) the interest is paid in respect of a loan made, approved, guaranteed or insured by institution which is authorised in accordance with internal law on insurance and financing of international business transactions thereof.
c) se obresti plačajo za posojilo, ki ga je dala, odobrila, zanj dala poroštvo ali ga zavarovala ustanova, ki je pooblaščena po notranjem zakonu o zavarovanju in financiranju mednarodnih poslovnih transakcij.
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
Kadar pa ima oseba, ki plačuje obresti, ne glede na to, ali je rezident države pogodbenice, v državi pogodbenici stalno poslovno enoto, v zvezi s katero je nastala zadolženost, za katero se plačajo obresti in take obresti krije stalna poslovna enota, se šteje, da take obresti nastanejo v državi, v kateri je stalna poslovna enota.
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatve, za katere se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za nazadnje omenjeni znesek.
Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State may be taxed in that other State.
Licenčnine in avtorski honorarji, ki nastanejo v državi pogodbenici in so v upravičeni lasti rezidenta druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of such royalties.
Take licenčnine in avtorski honorarji se lahko obdavčijo tudi v državi pogodbenici, v kateri nastanejo, in v skladu z zakonodajo te države, če pa je upravičeni lastnik licenčnin in avtorskih honorarjev rezident druge države pogodbenice, tako obračunani davek ne sme presegati 5 odstotkov bruto zneska takih licenčnin in avtorskih honorarjev.
The term &quot;royalties&quot; as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
Izraz &quot;licenčnine in avtorski honorarji&quot;, kakor je uporabljen v tem členu, pomeni vse vrste plačil, prejetih kot povračilo za uporabo ali pravico do uporabe kakršnih koli avtorskih pravic za literarno, umetniško ali znanstveno delo, vključno s kinematografskimi filmi, katerega koli patenta, blagovne znamke, vzorca ali modela, načrta, tajne formule ali postopka ali za informacije o industrijskih, komercialnih ali znanstvenih izkušnjah.
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
a) je prejemnik navzoč v drugi državi v obdobju ali obdobjih, ki skupno ne presegajo 183 dni v katerem koli dvanajstmesečnem obdobju, ki se začne ali konča v posameznem davčnem letu, in
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
b) prejemek plača delodajalec, ki ni rezident druge države, ali se plača v njegovem imenu ter
Directors&apos; fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Prejemki direktorjev in druga podobna plačila, ki jih dobi rezident države pogodbenice kot član upravnega odbora družbe, ki je rezident druge države pogodbenice, se lahko obdavčijo v tej drugi državi.
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, notwithstanding the provisions of Articles 7 and 14 of this Agreement, be taxed in the Contracting State 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 nastopajočemu izvajalcu ali športniku, temveč drugi osebi, se ta dohodek kljub določbam 7. in 14. člena tega sporazuma lahko obdavči v državi pogodbenici, v kateri je nastopil izvajalec ali športnik.
Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Plače, mezde in drugi podobni prejemki, ki jih država pogodbenica ali njena politična enota ali lokalna oblast plačuje posamezniku za storitve, ki jih opravi za to državo ali enoto ali oblast, se obdavčijo samo v tej državi.
However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
Take plače, mezde in drugi podobni prejemki pa se obdavčijo samo v drugi državi pogodbenici, če se storitve opravljajo v tej državi in je posameznik rezident te države, ki:
The provisions of Articles 14, 15, 16 and 17 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 State or a political subdivision or a local authority thereof.
Za plače, mezde, pokojnine in druge podobne prejemke za storitve, opravljene v zvezi s poslovanjem države pogodbenice ali njene politične enote ali lokalne oblasti, se uporabljajo določbe 14., 15., 16. in 17. člena.
No exemption shall be granted under paragraph 1 with respect to any remuneration for research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.
Oprostitev po prvem odstavku se ne prizna za prejemke za raziskovanje, če se tako raziskovanje ne izvaja v javno korist, ampak v zasebno korist posamezne osebe ali oseb.
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State 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 State, provided that such payments arise from sources outside that State.
Plačila, ki jih prejme za svoje vzdrževanje, izobraževanje ali usposabljanje študent ali oseba na praksi, ki je ali je bila tik pred obiskom države pogodbenice rezident druge države pogodbenice in je v prvi omenjeni državi navzoča samo zaradi svojega izobraževanja ali usposabljanja, se ne obdavčijo v tej državi, če taka plačila izhajajo iz virov zunaj te države.
In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice referred to in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, relieves or reductions in respect of taxes available to residents of the Contracting State which he is visiting.
Pri nagradah, štipendijah in prejemkih iz zaposlitve, ki niso zajeti v prvem odstavku, je študent ali oseba na praksi iz prvega odstavka upravičena tudi do enakih davčnih oprostitev, olajšav ali odbitkov med takim izobraževanjem ali usposabljanjem kakor rezidenti države pogodbenice, v kateri je na obisku.
The provision of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6 of this Agreement, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment.
Določba prvega odstavka se ne uporablja za dohodek, ki ni dohodek iz nepremičnin, kakor so opredeljene v drugem odstavku 6. člena tega sporazuma, če prejemnik takega dohodka, ki je rezident države pogodbenice, posluje v drugi državi pogodbenici prek stalne poslovne enote v njej in je pravica ali premoženje, v zvezi s katerim se plača dohodek, dejansko povezano s stalno poslovno enoto.
In such case the provisions of Article 7 of this Agreement shall apply.
V tem primeru se uporabljajo določbe 7. člena tega sporazuma.
Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State may be taxed in that other Contracting State.
Premoženje v obliki premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, se lahko obdavči v tej drugi državi pogodbenici.
Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Premoženje v obliki ladij in zrakoplovov, s katerimi se opravljajo prevozi v mednarodnem prometu, in premičnin v zvezi z opravljanjem prevozov s takimi ladjami in zrakoplovi se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in the other Contracting State, the first-mentioned State shall allow:
Kadar rezident države pogodbenice doseže dohodek ali ima v lasti premoženje, ki se v skladu z določbami tega sporazuma lahko obdavči v drugi državi pogodbenici, prva omenjena država dovoli:
a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State;
a) kot odbitek od davka od dohodka tega rezidenta znesek, ki je enak davku od dohodka, plačanemu v tej drugi državi;
b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State.
b) kot odbitek od davka od premoženja tega rezidenta znesek, ki je enak davku od premoženja, plačanemu v tej drugi državi.
Where in accordance with any provision of the Agreement income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Kadar je v skladu s katero koli določbo sporazuma dohodek, ki ga doseže rezident države pogodbenice, ali premoženje, ki ga ima v lasti, oproščeno davka v tej državi, lahko ta država pri izračunu davka od preostalega dohodka ali premoženja tega rezidenta kljub temu upošteva oproščeni dohodek ali premoženje.
Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Podobno se tudi kakršni koli dolgovi podjetja države pogodbenice rezidentu druge države pogodbenice pri ugotavljanju obdavčljivega premoženja takega podjetja odbijejo pod enakimi pogoji, kakor če bi bili pogodbeno dogovorjeni z rezidentom prve omenjene države.
Where a person considers that the actions of one or both of the Contracting States 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 States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national.
Kadar oseba meni, da imajo ali bodo imela dejanja ene ali obeh držav pogodbenic zanjo za posledico obdavčenje, ki ni v skladu z določbami tega sporazuma, lahko ne glede na pravna sredstva, ki ji jih omogoča domače pravo teh držav, predloži zadevo pristojnemu organu države pogodbenice, katere rezident je, ali če se njen primer nanaša na prvi odstavek 24. člena, tiste države pogodbenice, katere državljan je.
The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Agreement.
Pristojna organa držav pogodbenic si izmenjavata informacije, ki so predvidoma pomembne za izvajanje določb tega sporazuma ali za izvajanje ali uveljavljanje domače zakonodaje držav pogodbenic glede davkov vseh vrst in opisov, ki se uvedejo v imenu držav pogodbenic ali njunih političnih enot ali lokalnih oblasti, če obdavčevanje na njeni podlagi ni v nasprotju s tem sporazumom.
Any information received under paragraph 1 of this Article by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to, the taxes referred to in paragraph 1, or the oversight of the above.
Vsaka informacija, ki jo država pogodbenica prejme po prvem odstavku tega člena, se obravnava kot tajnost enako kakor informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju davkov, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka ali pri nadzoru nad omenjenim.
In no case shall the provisions of paragraphs 1 and 2 of this Article be construed so as to impose on a Contracting State the obligation:
Določbe prvega in drugega odstavka tega člena se v nobenem primeru ne razlagajo, kakor da nalagajo državi pogodbenici obveznost:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
a) da izvaja upravne ukrepe, ki niso v skladu z zakonodajo in upravno prakso te ali druge države pogodbenice;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
b) da predloži informacije, ki jih ni mogoče dobiti na podlagi zakonodaje ali po običajni upravni poti te ali druge države pogodbenice;
Upon mutual agreement of the Contracting States, amendments may be made to this Agreement as separate Protocols making integral parts of this Agreement.
Na podlagi skupnega dogovora držav pogodbenic se ta sporazum lahko spremeni s posebnimi protokoli, ki so sestavni del tega sporazuma.
These amendments shall enter into force in accordance to the provisions of the Article 29 of this Agreement.
Te spremembe začnejo veljati v skladu z določbami 29. člena tega sporazuma.
Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by its law for the entry into force of this Agreement.
Vsaka država pogodbenica po diplomatski poti obvesti drugo državo pogodbenico o končanih postopkih, ki se po njeni zakonodaji zahtevajo za začetek veljavnosti tega sporazuma.
a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Agreement enters into force;
a) v zvezi z davki, odtegnjenimi pri viru, za dohodek, dosežen 1. januarja ali po njem v koledarskem letu po letu, v katerem začne veljati sporazum;
b) in respect of other taxes on income and on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the Agreement enters into force.
b) v zvezi z drugimi davki od dohodka in premoženja 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.
b) in respect of other taxes on income and on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.
b) v zvezi z drugimi davki od dohodka in premoženja za davke, obračunane za katero koli davčno leto, ki se začne 1. januarja ali po njem v koledarskem letu po letu, v katerem je dano obvestilo o odpovedi.
DONE in duplicate at Dublin this 6th day of December 2012, in the Slovenian, Georgian and English languages, all texts being equally authentic.
SESTAVLJENO v dveh izvirnikih v Dublinu 6. decembra 2012 v slovenskem, gruzijskem in angleškem jeziku, pri čemer so vsa besedila enako verodostojna.
At the moment of signing the Agreement between the Republic of Slovenia and Georgia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital the undersigned have agreed on the following provisions which shall form an integral part of the Agreement.
Ob podpisu Sporazuma med Republiko Slovenijo in Gruzijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja sta se podpisana sporazumela o teh določbah, ki so sestavni del sporazuma:
With respect of paragraph 1 Article 2:
V zvezi s prvim odstavkom 2. člena:
It is understood that in the case of Georgia the term &quot;political subdivisions&quot; means territorial-administrative units.
Razume se, da v zvezi z Gruzijo izraz &quot;politične enote&quot; pomeni teritorialne upravne enote.
With respect of subparagraph e) of paragraph 1 Article 3:
V zvezi s pododstavkom e prvega odstavka 3. člena:
It is understood that in the case of Georgia, the term &quot;company&quot; means enterprise or any entity which exercises an economic activity.
Razume se, da v zvezi z Gruzijo izraz &quot;družba&quot; pomeni podjetje ali kateri koli subjekt, ki opravlja gospodarsko dejavnost.
With reference to Article 15:
V zvezi s 15. členom:
It is understood that in the case of a Slovenian company the term &quot;a member of the board of directors&quot; means a member of a board of directors (èlan uprave in èlan upravnega odbora) or of a supervisory board (èlan nadzornega sveta).
Razume se, da pri slovenskih družbah izraz &quot;član upravnega odbora&quot; pomeni člana uprave in člana upravnega odbora ali člana nadzornega sveta.
With reference to Article 21:
V zvezi z 21. členom:
Notwithstanding the provisions of paragraph 1, income derived by an individual who is a resident of a Contracting State from gambling and lotteries arising in the other Contracting State, may be taxed in that other Contracting State.
Ne glede na določbe prvega odstavka se lahko dohodek, ki ga doseže posameznik, ki je rezident države pogodbenice, pri igrah na srečo in loterijah v drugi državi pogodbenici obdavči v tej drugi državi pogodbenici.
Protocol to amend the Air Transport Agreement between the United states of America and the European Community and its member states, signed on april 25 and 30, 2007
Protokol, ki spreminja Sporazum o zračnem prometu med Evropsko skupnostjo in njenimi državami članicami in Združenimi državami Amerike, podpisan 25. in 30. aprila 2007
INTENDING to build upon the framework established by the Air Transport Agreement between the United States of America and the European Community and its Member States, signed on April 25 and April 30, 2007 (hereinafter referred to as the &quot;Agreement&quot;), with the goal of opening access to markets and maximising benefits for consumers, airlines, labour, and communities on both sides of the Atlantic;
S CILJEM odprtja dostopa do trgov in doseganja čim večjih koristi za potrošnike, letalske prevoznike, delovno silo in skupnosti na obeh straneh Atlantika na podlagi okvira, ki ga je določil Sporazum o zračnem prometu med Evropsko skupnostjo in njenimi državami članicami in Združenimi državami Amerike, podpisan 25. in 30. aprila 2007 (v nadaljnjem besedilu: Sporazum);
FULFILLING the mandate in Article 21 of the Agreement to negotiate expeditiously a second stage agreement that advances this goal;
OB IZPOLNJEVANJU pooblastila iz člena 21 Sporazuma za pospešena pogajanja o sporazumu na drugi stopnji, ki približuje ta cilj;
RECOGNISING that the European Union replaced and succeeded the European Community as a consequence of the entry into force on December 1, 2009 of the Treaty of Lisbon amending the Treaty on European Union and the Treaty establishing the European Community, and that as of that date, all the rights and obligations of, and all the references to, the European Community in the Agreement apply to the European Union;
OB SPOZNANJU, da je na podlagi začetka veljavnosti Lizbonske pogodbe, ki spreminja pogodbo o Evropski uniji in Pogodbo o ustanovitvi Evropske skupnosti, s 1. decembrom 2009 Evropska unija nadomestila in nasledila Evropsko skupnost in da od tega dne vse pravice in obveznosti Evropske skupnosti ter vsa sklicevanja nanjo v Sporazumu veljajo za Evropsko unijo -
&quot;2 bis &quot;Citizenship determination&quot; means a finding that an air carrier proposing to operate services under this Agreement satisfies the requirements of Article 4 regarding its ownership, effective control, and principal place of business;&quot;
&quot;2a &quot;ugotovitev državljanstva&quot; pomeni ugotovitev, da letalski prevoznik, ki namerava opravljati letalske prevoze v skladu s tem sporazumom, izpolnjuje zahteve iz člena 4 v zvezi z lastništvom, dejanskim nadzorom in glavno poslovno enoto;&quot;
&quot;3 bis &quot;Fitness determination&quot; means a finding that an air carrier proposing to operate services under this Agreement has satisfactory financial capability and adequate managerial expertise to operate such services and is disposed to comply with the laws, regulations, and requirements that govern the operation of such services;&quot;
&quot;3a &quot;ugotovitev sposobnosti&quot; pomeni ugotovitev, da ima letalski prevoznik, ki namerava opravljati letalske prevoze v skladu s tem sporazumom, zadostno finančno sposobnost in ustrezno upravljavsko znanje in izkušnje za opravljanje teh storitev ter je pripravljen upoštevati zakone, druge predpise in zahteve, ki urejajo opravljanje takih storitev;&quot;
Reciprocal Recognition of Regulatory Determinations with Regard to Airline Fitness and Citizenship
Vzajemno priznavanje regulativnih ugotovitev v zvezi s sposobnostjo in državljanstvom letalskega prevoznika