natgillin/translations-raw huggingface dataset:
By way of derogation from Article 11(A)(1)(a) of Directive 77/388/EEC, the Republic of Cyprus is hereby authorised to use the open market value as the taxable amount of a supply in the circumstances described in Article 2.
Republiki Ciper se z odstopanjem od člena 11(A)(1)(a) Direktive 77/388/EGS dovoli, da v okoliščinah iz člena 2 uporabi tržno vrednost kot obdavčljivi znesek dobave.
The open market value may be applied only when all the following conditions are met:
Tržna vrednost se lahko uporabi samo, če so izpolnjeni naslednji pogoji:
The consideration paid is less than the open market value of the supply;
plačano nadomestilo je nižje od tržne vrednosti dobave;
The recipient of the supply does not have a right to deduct in full;
prejemnik dobave nima pravice do odbitka v celoti;
The person making the supply and the recipient are connected by family, business or legal ties, as defined in national legislation;
med dobaviteljem in prejemnikom obstajajo družinske, poslovne ali pravne povezave, kakor to opredeljuje nacionalna zakonodaja;
A number of facts make it possible to conclude that these family, business or legal ties have influenced the determination of the taxable amount provided for in Article 11(A)(1)(a) of Directive 77/388/EEC.
iz vrste dejstev je mogoče sklepati, da so te družinske, poslovne ali pravne povezave vplivale na določitev davčne osnove iz člena 11(A)(1)(a) Direktive 77/388/EGS.
The authorisation granted under Article 1 shall expire on the date of entry into force of a Directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance of VAT through the valuation of supplies between connected persons, or on the 1 June 2009, whichever is the earlier.
Dovoljenje, dano na podlagi člena 1, preneha veljati na dan začetka veljavnosti Direktive o racionalizaciji odstopanj na podlagi člena 27 Direktive 77/388/EGS, ki preprečujejo izogibanje plačilu DDV z vrednotenjem dobav med povezanimi osebami, ali 1. junija 2009, pri čemer se upošteva zgodnejši datum.
on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform
o shemi pomoči, ki jo Združeno kraljestvo namerava izvajati glede reforme davka od dobička pravnih oseb, ki jo je uvedla vlada Gibraltarja
(notified under document number C(2004) 929)
(notificirano pod dokumentarno številko K(2004) 929)
Having regard to the Agreement on the European Economic Area and in particular Article 62(1)(a) thereof,
ob upoštevanju Sporazuma o ekonomskem gospodarskem prostoru in zlasti člena 62(1)(a) Sporazuma,
Having called on interested parties to submit their comments pursuant to the provisions cited above [1], and having regard to their comments
ob pozivu zainteresiranim strankam, da predložijo svoje pripombe v skladu z zgoraj navedenimi določbami [1] in ob upoštevanju njihovih pripomb,
By letter dated 12 August 2002, registered on 19 August (SG(2002) A/8328), the United Kingdom notified to the Commission, pursuant to Article 88(3) of the EC Treaty, the Government of Gibraltar corporation tax reform (hereinafter the reform).
V pismu z dne 12. avgusta 2002, registriranim z dne 19. avgusta (SG(2002) A/8328), je Združeno kraljestvo Komisijo v skladu s členom 88(3) ES obvestilo o reformi davka od dobička pravnih oseb, ki jo je uvedla vlada Gibraltarja (v nadaljnjem besedilu „reforma“).
On 16 October 2002, the Commission decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of the reform (C(2002) 3734).
Komisija je 16. oktobra 2002 sklenila uvesti postopek, določen v členu 88(2) Pogodbe ES glede na reformo (C(2002) 3734).
This decision was notified to the United Kingdom on 18 October 2002 (SG(2002) D/232221).
O tem sklepu je bilo Združeno kraljestvo obveščeno 18. oktobra 2002 (SG(2002) D/232221).
After an extension of the deadline, the United Kingdom replied by letter dated 16 December 2002 (A/39214).
Po podaljšanju roka je Združeno kraljestvo odgovorilo s pismom z dne 16. decembra 2002 (A/39214).
The Commission Decision to initiate the formal investigation procedure was published in the Official Journal of the European Communities, inviting interested parties to submit their observations [2].
Sklep Komisije o uvedbi formalnega preiskovalnega postopka je bil objavljen v Uradnem listu Evropskih skupnosti, kjer so bile zainteresirane stranke vabljene, da predložijo svoje pripombe [2].
Comments were submitted by the Spanish Confederation of Business Organisations (Confederación Española de Organizaciones Empresariales) on 30 December 2002 (A/39469), by the Åland Executive, Finland (Ålands Landskapsstyrelse) on 2 January 2003 (A/30002), by the Spanish Government on 2 and 3 January 2003 (A/30003 and A/30018), and by the Government of Gibraltar on 3 January 2003 (A/30011).
Pripombe so predložili Španska konfederacija poslovnih organizacij (Confederación Española de Organizaciones Empresariales) 30. decembra 2002 (A/39469), Alandski izvršilni organ, Finska (Alands Landskapsstyrelse) 2. januarja 2003 (A/30002), vlada Španije 2. in 3. januarja 2003 (A/30003 in A/30018) in vlada Gibraltarja 3. januarja 2003 (A/30011).
These comments were forwarded to the United Kingdom, who replied by letter dated 13 February 2003 (A/31313).
Te pripombe so bile posredovane Združenemu kraljestvu, ki je odgovorilo s pismom z dne 13. februarja 2003 (A/31313).
The description that follows takes account of the modifications to the reform proposals made by the Government of Gibraltar in response to the opening of the formal State aid investigation procedure.
V opisu, ki sledi, so upoštevane spremembe predlogov reforme, ki jih je podala vlada Gibraltarja kot odgovor na uvedbo formalnega preiskovalnega postopka o državni pomoči.
These modifications were set out in the United Kingdom's letter of 16 December 2002.
Te spremembe so bile navedene v pismu Združenega kraljestva z dne 16. decembra 2002.
They are summarised in paragraphs 27 to 30 below.
Povzete so v odstavkih 27 — 30 spodaj.
Objective of the reform
Cilj reforme
The stated aim of the reform is to adopt a new general corporate tax scheme that does not involve any element of State aid, to provide legal certainty for companies active in Gibraltar and to ensure sufficient revenue for the Gibraltar Government from company taxation.
Navedeni namen reforme je sprejeti novo splošno shemo davka od dobička pravnih oseb, ki ne vključuje nobenega elementa državne pomoči, zato da bi zagotovili pravno varnost za družbe, dejavne v Gibraltarju, in zadostne prihodke od davka od dobička pravnih oseb za vlado Gibraltarja.
The reform is also intended to deliver compliance with the EU Code of Conduct for Business Taxation [3] (hereinafter the Code of Conduct) and with the OECD Report on Harmful Tax Competition [4].
Reforma naj bi zagotovila tudi skladnost z EU etičnim kodeksom za obdavčenje podjetij [3] (v nadaljnjem besedilu „etični kodeks“) in s poročilom OECD o škodljivi davčni konkurenci [4].
According to the Government of Gibraltar, an essential element of the reform is the general abolition of taxation on company profits, with the exception of top-up taxes on utilities and financial services activities.
Po mnenju vlade Gibraltarja je ključen element reforme splošna odprava davkov na dobičke družb, z izjemo dopolnilnih davkov na javne gospodarske službe in dejavnosti finančnih storitev.
The reform proposals are based on the complete elimination of all discrimination between resident and non-resident, or domestic and non-domestic economic activity, i.e. the elimination of so-called ring-fencing provisions.
Predlogi reforme temeljijo na popolni odstranitvi vseh vrst diskriminacije med rezidenčno in nerezidenčno, domačo in tujo gospodarsko dejavnostjo, tj. odstranitev tako imenovanih „ograjevalnih“ določb.
The exempt and qualifying companies legislation will be abolished.
Zakonodaja izvzetih in ustreznih družb bo odpravljena.
Thus the formal distinction between the so-called offshore and onshore economy will be removed.
Tako bo formalno razločevanje med tako imenovanim priobalnim in obalnim gospodarstvom odpravljeno.
The general tax system to be introduced under the Reform will be a payroll tax, a business property occupation tax and a registration fee, applicable to all Gibraltar companies.
Splošni davčni sistem, ki bo uveden v okviru reforme, bo vseboval davek na izplačane plače, davek na poslovne prostore za dejavnosti in pristojbine za registracijo, ki bodo veljali za vse gibraltarske družbe.
The Gibraltar Government estimates that its current very limited but essential income from corporate taxes of GBP 13,7 million (about EUR 20 million), representing 9,25 % of total Government revenue, will be largely maintained under the new system based on these three general taxes applicable to all Gibraltar companies.
Gibraltarska vlada ocenjuje, da bo njen trenutni, zelo omejen, a ključen dohodek od davka od dobička pravnih oseb, ki znaša 13,7 milijonov GBP (približno 20 milijonov EUR) ter predstavlja 9,25 % vseh vladnih prihodkov, v veliki meri ohranjen v okviru novega sistema, ki temelji na teh treh splošnih davkih, ki veljajo za vse gibraltarske družbe.
This compares with personal income tax of GBP 53,6 million (about EUR 77 million) representing 36,3 % of revenue.
To se lahko primerja z dohodnino, ki znaša 53,6 milijonov GBP (približno 77 milijonov EUR) in predstavlja 36,3 % prihodkov.
Income from top-up taxes on financial services and utilities activities will be limited, but will likely make up any shortfall in corporate tax revenue under the general system.
Prihodki od dopolnilnih davkov na finančne storitve in dejavnosti javnih gospodarskih služb bodo omejeni, a bodo verjetno nadomestili ves primanjkljaj prihodka od davka od dobička pravnih oseb v okviru splošnega sistema.
The reform will be implemented through:
Reforma se bo izvajala z:
the Companies (Payroll Tax) Ordinance,
odlokom o družbah (davek na izplačane plače),
the Companies (Annual Registration Fee) Ordinance,
odlokom o družbah (letna pristojbina za registracijo),
the Rates Ordinance,
odlokom o stopnjah,
the Companies (Taxation of Designated Activities) Ordinance.
odlokom o družbah (obdavčenje določenih dejavnosti).
The legislation will be implemented by the Gibraltar Government after it is passed by Gibraltar's Parliament (the House of Assembly).
Zakonodajo bo izvajala gibraltarska vlada, po tem ko jo bo sprejel gibraltarski parlament (skupščina).
As part of the reform, the Companies Taxation and Concessions Ordinance (the exempt company legislation) and the Income Tax (Qualifying Companies) Regulations (the qualifying company legislation) will be repealed with immediate effect.
Kot del reforme za odlok o obdavčitvi družb in koncesijah (zakonodaja o izvzetih družbah) ter uredbe (zakonodaja o ustreznih družbah) o davku od dohodka (ustrezne družbe) velja preklic s takojšnim začetkom veljave.
The income tax ordinance will be amended to repeal or duly amend all provisions which charge companies to income tax.
Odlok o davku od dohodka bo spremenjen, tako da bodo preklicane ali primerno spremenjene vse določbe, ki družbam zaračunajo davek od dohodka.
The rules will be administered by the Gibraltar Commissioner for Income Tax.
S pravili bo upravljal gibraltarski komisar za davek od dohodka.
All companies in Gibraltar will be required to file public accounts with the Companies Registry in accordance with the 4th and 7th EC Company Law Directives.
Vse družbe v Gibraltarju bodo morale, v skladu s 4. in 7. direktivo o pravu gospodarskih družb ES, prijaviti javne račune v register družb.
All companies in Gibraltar with a tax liability will be required to file tax accounts with the Commissioner and stringent measures will also be introduced in order to ensure compliance with such obligations.
Vse družbe v Gibraltarju z davčno obveznostjo bodo morale komisarju prijaviti davčne račune in uvedeni bodo tudi strogi ukrepi, ki bodo zagotavljali spoštovanje teh obveznosti.
For the first time in Gibraltar, a tribunal to deal specifically with company taxation matters (to be called the Companies Taxation of Designated Activities Tribunal) will be set up whose purpose will be to exercise such powers relating to appeals and other matters arising from the operation of the new legislation.
Prvič v zgodovini Gibraltarja bo ustanovljeno sodišče, ki se bo ukvarjalo posebej z zadevami obdavčitve družb (imenovalo se bo Sodišče za obdavčitve družb za določene dejavnosti), njegov namen pa bo izvajanje pristojnosti, ki se navezujejo na ugovore in druge zadeve, ki izhajajo iz delovanja nove zakonodaje.
Such powers will include the power to require a company to make available for inspection by the Tribunal all such books, accounts, employment records or other documents which, in the opinion of the Tribunal, contain or may contain information relating to the subject matter of the proceedings.
Te pristojnosti bodo vključevale pristojnost, da se od družbe zahteva, da za namene pregledov sodišča dovoli dostop do vseh knjig, računov, evidenc o zaposlenih ali drugih dokumentov, za katere sodišče meni, da vsebujejo ali lahko vsebujejo informacije, ki se navezujejo na vsebino postopka.
Payroll tax and business property occupation tax
Davek na izplačane plače in davek na poslovne prostore za dejavnost
Profits-based taxation will be replaced by a general payroll tax pursuant to which all Gibraltar companies will be liable in the amount of GBP 3000 per employee each year.
Splošen davek na izplačane plače bo nadomestil obdavčenje glede na dobiček, v skladu s čimer bodo vse družbe v Gibraltarju zavezane plačati znesek 3000 GBP na zaposlenega vsako leto.
Every ‘employer’ in Gibraltar will be required to pay payroll tax for the total number of its full-time and part-time ‘employees’ who are ‘employed in Gibraltar’.
Vsak „delodajalec“ v Gibraltarju bo moral plačati davek na izplačane plače za skupno število redno „zaposlenih“ in „zaposlenih“, ki delajo s skrajšanim delovnim časom, ki so „zaposleni v Gibraltarju“.
The central terms used will be defined as follows:
Osrednji izrazi, ki se uporabljajo, bodo opredeljeni na sledeči način:
Employer is any company incorporated or registered under any law in force in Gibraltar paying emoluments on its own account or making payments to any person in respect of service or services provided by an individual who is deemed to be an employee.
„delodajalec“ je vsaka družba, vključena ali registrirana v okviru katerega koli zakona, veljavnega v Gibraltarju, ki plačuje prejemke iz svojega računa ali izvaja plačila kateri koli osebi v zvezi s storitvijo ali storitvami, ki jih nudi posameznik, obravnavan kot zaposleni,
Employee is any individual to whom emoluments are paid or are payable including directors other than directors who exercise no function other than that of a director and part-time and casual labour.
„zaposleni“ je vsak posameznik, kateremu so prejemki izplačani ali izplačljivi, vključno z direktorji, razen direktorjev, ki ne izvajajo nobene druge funkcije razen funkcije direktorja, in delo s krajšim delovnim časom ter priložnostno delo,
Employed in Gibraltar means any employee employed in Gibraltar who works in or from Gibraltar or is based in Gibraltar.
„zaposlen v Gibraltarju“ pomeni vsakega zaposlenega, ki je zaposlen v Gibraltarju in dela v Gibraltarju ali izven njega oziroma ima sedež v Gibraltarju.
The Gibraltar Government will introduce detailed anti-avoidance rules intended to eliminate all possibility for abuse.
Gibraltarska vlada bo uvedla podrobna pravila proti izogibanju, ki naj bi preprečila vsako možnost zlorabe.
This will include introducing the concept of ‘deemed employee’ and rules targeted at employees who may be carrying out an activity outside Gibraltar.
To bo vključevalo uvajanje koncepta „šteje za zaposlenega“ in pravil, namenjenih zaposlenim, ki bi lahko izvajali dejavnost zunaj Gibraltarja.
The combined effect of the meaning of the terms ‘employees’ and ‘employed in Gibraltar’ will be to cover, essentially, all employees physically present in Gibraltar.
Skupni učinek pomenov izrazov „zaposleni“ in „zaposlen v Gibraltarju“ naj bi, pravzaprav, pokrival vse zaposlene, ki so fizično prisotni v Gibraltarju.
According to the United Kingdom, of a total of 14000 employees in Gibraltar, 10100 are employed by the private sector.
Po navedbah Združenega kraljestva je 10100 od 14000 zaposlenih v Gibraltarju zaposlenih v privatnem sektorju.
All companies occupying property in Gibraltar for business purposes will pay a business property occupation tax at a rate equivalent to a percentage of their liability to the general rates charged on property in Gibraltar (currently expected to be a rate of 100 %).
Vse družbe, ki imajo posest v Gibraltarju za poslovne dejavnosti, bodo plačale davek na poslovne prostore za dejavnost po stopnji, enakovredni odstotku njihove zavezanosti splošnim stopnjam, ki se zaračunajo za posest v Gibraltarju (trenutno se pričakuje, da bo stopnja 100 %).
Liability to payroll tax together with business property occupation tax will be capped at 15 % of profits.
Zavezanost davku na izplačane plače z davkom na poslovne prostore za dejavnost bo omejena na 15 % dobička.
Thus, companies will only pay the payroll tax and the business property occupation tax if they make profit, but in an amount not exceeding 15 % of profits.
Torej bodo družbe plačale davek na izplačane plače in davek na poslovne prostore za dejavnost le, če bodo imele dobiček, in to v znesku, ki ne bo presegal 15 % dobička.
The vast majority of companies in Gibraltar will be subject to the payroll tax and to the business property occupation tax only.
Velika večina družb v Gibraltarju bo podvržena samo davku na izplačane plače in davku na poslovne prostore za dejavnost.
According to the Gibraltar Government, it is not possible to estimate the number of companies in Gibraltar that will accrue an estimated payroll tax and business property occupation tax liability of in excess of 15 % of profits and, as a result of the cap, pay tax at a rate corresponding to 15 % of profits as this will vary year-on-year and will depend on the individual circumstances of each company.
Po navedbah gibraltarske vlade ni mogoče oceniti števila družb v Gibraltarju, ki bodo ustvarile ocenjeno davčno obveznost za davek na izplačane plače in davek na poslovne prostore za dejavnost v višini več kot 15 % dobička, in bodo zaradi omejitve plačale davek po stopnji, ki ustreza 15 % dobička, saj se bo ta številka vsako leto spreminjala in bo odvisna od posameznih okoliščin vsake družbe.
Registration fee
Pristojbina za registracijo
The Gibraltar Government will replace the fees currently paid by companies in Gibraltar (of an amount of approximately GBP 40 per annum) with a registration fee applicable to all Gibraltar companies of GBP 150 per annum for companies not intended to generate income and of GBP 300 per annum for companies intended to generate income.
Gibraltarska vlada bo pristojbine, ki jih družbe trenutno plačujejo v Gibraltarju (v znesku približno 40 GBP na leto), nadomestila s pristojbino za registracijo, ki bo veljala za vse gibraltarske družbe v znesku 150 GBP na leto za družbe, ki niso namenjene ustvarjanju prihodka, in v znesku 300 GBP na leto za družbe, ki so namenjene ustvarjanju prihodka.
Taxation of designated activities (top-up or penalty taxes)
Obdavčenje določenih dejavnosti („dopolnilni davki“ ali „kazenski davki“)
Certain designated activities, namely financial services and utilities, will be subject to an additional top-up or penalty tax on profits generated by such activities.
Nekatere določene aktivnosti, in sicer finančne storitve in javne gospodarske službe, bodo podvržene dodatnemu dopolnilnemu ali kazenskemu davku na dobiček, ustvarjen s temi dejavnostmi.
The respective top-up taxes will apply only to profits that can be allocated to such designated activities.
Dopolnilni davki bodo veljali samo za dobičke, ki jih je mogoče pripisati takim določenim dejavnostim.
The United Kingdom estimates that of approximately 29000 companies in Gibraltar, 179 will be liable to the top-up tax on financial services activities, whilst 23 will be liable to the top-up tax on utilities activities.
Združeno kraljestvo ocenjuje, da bo 179 od približno 29000 družb v Gibraltarju zavezanih dopolnilnemu davku na finančne storitve, medtem ko jih bo 23 zavezanih dopolnilnemu davku za storitve javnih gospodarskih služb.
The definition of ‘financial services’ company includes, inter alia:
Opredelitev družbe „finančnih storitev“ vključuje, med drugim:
credit institution,
kreditne institucije,
moneylender,
izposojevalnice denarja,
investment firm, dealer, broker, adviser or manager,
investicijske družbe, trgovce, borzne posrednike, svetovalce ali menedžerje,
life assurance and collective investment scheme intermediary,
posrednike za življenjsko zavarovanje in vzajemne naložbene sklade,
collective investment scheme operator or trustee,
nosilce dejavnosti ali upravljavce vzajemnih naložbenih skladov,
insurance broker, agent or manager,
zavarovalne posrednike, agente ali menedžerje,
professional trustee,
profesionalne upravljavce,
company manager,
direktorje družb,
bureau de change,
menjalnice,
The definition of financial services also includes companies that advise or provide services in respect of finance, law, tax or accounting.
Opredelitev finančnih storitev vključuje tudi družbe, ki svetujejo ali nudijo storitve v zvezi s financami, pravom, davki ali računovodstvom.
The definition of ‘utilities’ activities encompasses the provision of services, equipment or premises for:
Opredelitev dejavnosti „javne gospodarske službe“ obsega nudenje storitev, opreme ali prostorov za:
telecommunications (voice telephony, fax communications, data communications and transmissions, callback and call through services),
telekomunikacije (glasovno telefonijo, telefaks komunikacije, podatkovne komunikacije ali prenosi podatkov, storitve za vrnitev klica ali neposredni klic),
electricity (generation, distribution and supply),
elektrika (pridobivanje, distribucija in dobava),
water (production, import/export, supply of either potable or salt water),
voda (pridobivanje, uvoz/izvoz, dobava pitne ali slane vode),
sewage (provision, operation, management, maintenance, repair, replacement, modification, renovation, replacement, renewal of sewers and disposal/treatment of sewage),
odplaka (zagotavljanje, delovanje, upravljanje, vzdrževanje, popravilo, zamenjava, spreminjanje, obnavljanje, zamenjava, obnova odplak in odstranitev/ravnanje z odplakami),
petroleum (collection, production, import/export, treatment improvement, pumping, storage, distribution and supply of fuel oil).
nafta (zbiranje, proizvodnja, uvoz/izvoz, ravnanje, izboljševanje, črpanje, shranjevanje, distribucija in dobava kurilnega olja).
Financial services companies will, in addition to the payroll and property taxes, be charged a top-up tax on profits from financial services activities at the rate of 8 % of profit (calculated in accordance with internationally accepted accounting standards).
Družbe finančnih storitev bodo poleg davkov na izplačane plače in poslovne prostore za dejavnost morale plačati dopolnilni davek na dobiček od dejavnosti finančnih storitev po stopnji 8 % dobička (izračunani v skladu z mednarodno sprejetimi računovodskimi standardi).
Financial services companies will have their annual liability to payroll tax, business property occupation tax and top-up tax capped, in aggregate, at 15 % of profit.
Družbe finančnih storitev bodo letno obvezane plačilu davka na izplačane plače, davka na poslovne prostore za dejavnost in dopolnilnega davka, ki bodo skupaj omejeni na 15 % dobička.
Utility companies, in addition to the payroll and property taxes, will be charged a top-up tax on profits from utility activities at the rate of 35 % of profit (calculated in accordance with internationally accepted accounting standards).
Družbam javnih gospodarskih služb bo, poleg davkov na izplačane plače in poslovne prostore za dejavnost, zaračunan dopolnilni davek na dobiček od dejavnosti javnih gospodarskih služb po stopnji 35 % dobička (izračunani v skladu z mednarodno sprejetimi računovodskimi standardi).