natgillin/translations-raw huggingface dataset:
Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from the Directive 77/388/EEC and that covers the building and the maintenance of a frontier bridge across the Rhine between Laufenburg (Baden-Württemberg, Germany) and Laufenburg (Aargau, Switzerland).
Nemčiji je dovoljeno, da s Švico sklene sporazum, ki vsebuje določbe o odstopanju od Direktive 77/388/EGS, ki zajema gradnjo in nadaljnje vzdrževanje mejnega mostu čez reko Ren med Laufenburgom (Baden-Württemberg, Nemčija) in Laufenburgom (Aargau, Švica).
The derogating tax provisions in respect of the Agreement are set out in Articles 2 and 3.
Davčne določbe o odstopanju v smislu sporazuma so določene v členih 2 in 3.
By way of derogation from Article 2(2) of the Directive 77/388/EEC, goods imported from Switzerland into Germany shall not be subject to value added tax, provided they are used for the building or the maintenance of the bridge referred to in Article 1 of this Decision.
Z odstopanjem od člena 2(2) Šeste direktive Sveta 77/388/EGS blago, uvoženo iz Švice v Nemčijo, ni predmet davka na dodano vrednost, če se uporablja za gradnjo ali nadaljnje vzdrževanje mostu iz člena 1 te odločbe.
By way of derogation from Article 3 of the Directive 77/388/EEC, the part of the bridge that is situated in German territory shall be deemed to be part of Swiss territory for the purposes of the supplies of goods and services for the building and the maintenance of the bridge.
Z odstopanjem od člena 3 Direktive 77/388/EGS se del mostu na nemškem ozemlju zaradi dostave blaga in opravljanja storitev v zvezi z gradnjo in vzdrževanjem mostu šteje, kot da je na švicarskem ozemlju.
This Decision is addressed to the Federal Republic of Germany.
Ta odločba je naslovljena na Nemčijo.
Council Decision
Sklep sveta
Having regard to Council Regulation (EC) No 1080/2000 of 22 May 2000 on support for the United Nations Interim Mission in Kosovo (UNMIK), the Office of the High Representative in Bosnia and Herzegovina (OHR) and the Stability Pact for South-Eastern Europe (SP) [1], and in particular Article 1a thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1080/2000 z dne 22. maja 2000 o podpori Začasni misiji Združenih narodov na Kosovu (UNMIK), Uradu visokega predstavnika za Bosno in Hercegovino (OHR) in Paktu stabilnosti za jugovzhodno Evropo (SP) [1], in zlasti člena 1a Uredbe,
On 10 June 1999 the Foreign Ministers of the Member States of the European Union and the Commission of the European Communities, together with the other participants in the Stability Pact for South-Eastern Europe, agreed to establish a Stability Pact for South-Eastern Europe, hereinafter called the ‘Stability Pact’.
junija 1999 so se zunanji ministri držav članic Evropske unije in Komisija Evropskih skupnosti skupaj z drugimi sodelujočimi v Paktu stabilnosti za jugovzhodno Evropo dogovorili o ustanovitvi Pakt stabilnosti za jugovzhodno Evropo, v nadaljnjem besedilu „Pakt stabilnosti“.
Article 1a of Regulation (EC) No 1080/2000 provides for the Special Coordinator of the Stability Pact to be appointed on an annual basis.
Člen 1a Uredbe Sveta (ES) št. 1080/2000 predvideva vsakoletno imenovanje posebnega koordinatorja Pakta stabilnosti.
Experience has shown that the mandate laid down in Council Decision 2004/928/EC of 22 December 2004 on the appointment of the Special Coordinator of the Stability Pact for South-Eastern Europe [2] for 2005 is appropriate.
Izkušnje so pokazale, da je mandat, določen v Sklepu Sveta (ES) št. 2004/928 z dne 22. decembra 2004 o imenovanju posebnega koordinatorja Pakta stabilnosti za jugovzhodno Evropo [2] za leto 2005, primeren.
promote achievement of the Stability Pact’s objectives within, and between, the individual countries, where the Stability Pact proves to have an added value;
spodbujanje doseganja ciljev Pakta stabilnosti v in med posameznimi državami, v katerih Pakt stabilnosti dokazuje, da ima dodano vrednost;
maintain close contact with all participants and facilitating States, organisations and institutions of the Stability Pact, as well as relevant regional initiatives and organisations, with a view to fostering regional cooperation and enhancing regional ownership;
vzdrževanje tesnih stikov z vsemi sodelujočimi in pospeševanje pomoči državam, organizacijam in institucijam Pakta stabilnosti ter relevantnim regionalnim pobudam in organizacijam pri razvijanju regionalnega sodelovanja in spodbujanje regionalnega lastništva;
cooperate closely with all institutions of the European Union and its Member States in order to promote the role of the European Union in the Stability Pact in accordance with points 18, 19, and 20 of the Stability Pact document and to ensure complementarity between the work of the Stability Pact and the Stabilisation and Association Process;
tesno sodelovanje z vsemi institucijami Evropske unije in njenimi državami članicami z namenom pospeševanja vloge Evropske unije v Paktu stabilnosti v skladu s točkami 18, 19 in 20 listine Pakta stabilnosti in zagotavljanje komplementarnosti med delom Pakta stabilnosti in procesom stabilizacije in pridruževanja;
meet periodically and collectively as appropriate with the Chairs of the Working Tables to ensure strategic overall coordination and act as the secretariat of the South-Eastern Europe Regional Table and its instruments;
organiziranje občasnih in skupnih srečanj s predsedstvi delovnih miz, kot je primerno, in zagotavljanje strateško celovite koordinacije in delovanja sekretariata za regionalno okroglo mizo za jugovzhodno Evropo in njene instrumente;
work on the basis of a list, agreed in advance and in consultation with the participants in the Stability Pact, of priority actions for the Stability Pact to implement during 2006, and keep the working methods and structures of the Stability Pact under review, ensuring consistency and efficient use of resources.
delovanje na podlagi seznama, ki je v posvetovanju s sodelujočimi v Paktu stabilnosti vnaprej dogovorjen, prednostnih nalog, ki jih mora Pakt stabilnosti izvesti v letu 2006, in skrb za preverjanje delovnih metod in struktur Pakta stabilnosti za zagotovitev doslednosti in učinkovite uporabe virov.
In the field, close liaison shall be maintained with the Presidency of the Council, the Commission, the Member States’ Heads of Mission, the Special Representatives of the European Union, as well as with the Office of the High Representative in Bosnia and Herzegovina and the United Nations Civil Administration in Kosovo.
Na terenu se vzdržuje tesna povezava s predsedstvom Sveta, Komisijo, vodji misij držav članic, posebnimi predstavniki Evropske unije, z Uradom visokega predstavnika v Bosni in Hercegovini in s civilno upravo ZN na Kosovu.
He will continue to inform the European Parliament regularly about his activities.
O svojih dejavnostih bo še naprej redno obveščal Evropski parlament.
It shall apply from 1 January 2006 until 31 December 2006.
Uporablja se od 1. januarja 2006 do 31. decembra 2006.
Regulation as amended by Regulation (EC) No 2098/2003 (OJ L 316, 29.11.2003, p. 1).
Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES) št. 2098/2003 (UL L 316, 29.11.2003, str. 1).
OJ L 396, 31.12.2004, p. 47.
UL L 396, 31.12.2004, str. 47.
of 16 December 2005
z dne 16. decembra 2005
authorising the Czech Republic, Estonia, Cyprus and Lithuania to derogate from Council Directive 1999/105/EC on the marketing of forest reproductive material with regard to the stocks accumulated between 1 January 2003 and 1 May 2004
o odobritvi Češki, Estoniji, Cipru in Litvi odstopanja od Direktive Sveta 1999/105/ES o trženju gozdnega reprodukcijskega materiala glede zalog, ki so se nakopičile med 1. januarjem 2003 in 1. majem 2004
(notified under document number C(2005) 5160)
(notificirano pod dokumentarno številko C(2005) 5160)
Having regard to the Act of Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, and in particular Article 42 thereof,
ob upoštevanju Akta o pristopu Češke republike, Republike Estonije, Republike Cipra, Republike Latvije, Republike Litve, Republike Madžarske, Republike Malte, Republike Poljske, Republike Slovenije in Slovaške republike in zlasti člena 42 Akta o pristopu,
Pursuant to Article 42 of the Act of Accession, the Commission may adopt transitional measures if these transitional measures are necessary to facilitate the transition from the existing regime in the new Member States to that resulting from the application of the Community veterinary and phytosanitary rules.
V skladu s členom 42 Akta o pristopu lahko Komisija sprejme prehodne ukrepe, če so ti v novih državah članicah potrebni za olajšanje prehoda iz obstoječe ureditve v ureditev, ki izhaja iz uporabe veterinarskih in fitosanitarnih pravil Skupnosti.
Those rules include the rules in respect of marketing of forest reproductive material.
Ta pravila vključuje pravilo glede trženja gozdnega reprodukcijskega materiala.
Council Directive 1999/105/EC of 22 December 1999 on the marketing of forest reproductive material [1] provides that forest reproductive material may be marketed only if the requirements of Article 6(1) and 6(3) have been met.
Direktiva Sveta 1999/105/ES z dne 22. decembra 1999 o trženju gozdnega reprodukcijskega materiala [1] določa, da se lahko gozdni reprodukcijski material trži le, če so izpolnjene zahteve iz člena 6(1) in 6(3).
Directive 1999/105/EC provides for the marketing until exhaustion of stocks of forest reproductive material accumulated before 1 January 2003.
Direktiva 1999/105/ES določa, da države članice tržijo gozdni reprodukcijski material, proizveden pred 1. januarjem 2003, dokler ne poidejo zaloge.
The Czech Republic, Estonia, Cyprus and Lithuania have informed the Commission and the other Member States of the existence of stocks of forest reproductive material produced in their territories between 1 January 2003 and 1 May 2004.
Češka, Estonija, Ciper in Litva so obvestile Komisijo in druge države članice o zalogah gozdnega reprodukcijskega materiala, proizvedenih na svojih ozemljih med 1. januarjem 2003 in 1. majem 2004.
Marketing of such material would not be permitted unless derogation from the provisions of the above Directive is granted.
Trženje tega materiala je dovoljeno le, če se odobri odstopanje od določb navedene direktive.
In order to enable those countries to market stocks of reproductive material produced between 1 January 2003 and 1 May 2004, they should be allowed to market in their territories until 30 April 2007, reproductive material which has been produced during the above period in accordance with provisions other than those laid down in the above-mentioned Directive.
Da bi tem državam omogočili trženje zalog reprodukcijskega materiala, proizvedenega med 1. januarjem 2003 in 1. majem 2004, jim je treba do 30. aprila 2007 na svojih ozemljih dovoliti trženje reprodukcijskega materiala, ki je bil proizveden v navedenem obdobju v skladu z določbami, ki so drugačne od določb v navedeni direktivi.
By derogation from Article 6(1) and 6(3) of Directive 1999/105/EC, the Czech Republic, Estonia, Cyprus and Lithuania are authorised to market in their territories until 30 April 2007, reproductive material produced between 1 January 2003 and the date of accession which has not been officially produced in accordance with the provisions of that Directive.
Z odstopanjem od člena 6(1) in 6(3) Direktive 1999/105/ES se Češki, Estoniji, Cipru in Litvi do 30. aprila 2007 na svojih ozemljih dovoli trženje reprodukcijskega materiala, proizvedenega med 1. januarjem in datumom pristopa, ki ni bil uradno proizveden v skladu z zahtevami navedene direktive.
During that period, such reproductive material shall only be marketed in the territory of the respective Member States concerned.
V navedenem obdobju se ta reprodukcijski material lahko trži le na ozemlju zadevnih posameznih držav članic.
Any label or document, official or otherwise, which is affixed to or accompanies the reproductive material under the provisions of this Decision, shall clearly indicate that the reproductive material is intended to be marketed exclusively in the territory of the country concerned.
Na vsaki etiketi ali vsaki uradni ali drugačni listini, ki je pritrjena ali spremlja reprodukcijski material v skladu z določbami te odločbe, mora biti jasno označeno, da je reprodukcijski material namenjen trženju izključno na ozemlju zadevne države.
Done at Brussels, 16 December 2005.
V Bruslju, 16. decembra 2005
Direct tax incentives in favour of companies taking part in trade fairs abroad
Neposredne davčne spodbude za podjetja, ki se udeležujejo sejmov v tujini
(notified under document number C(2004) 4746)
(notificirano pod dokumentarno številko C(2004) 4746)
Having called on interested parties to submit their comments pursuant to the provisions cited above [1],
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedenimi členi [1],
Italy enacted Decree-Law No 269 of 30 September 2003 laying down urgent measures to promote development and correct the trend in public finances (DL 269/2003), published in Official Gazette of the Italian Republic No 229 of 2 October 2003.
Italija je sprejela Zakonski odlok št. 269 z dne 30. septembra 2003 o določitvi nujnih ukrepov za spodbujanje razvoja in popravek trenda v javnih financah („DL 269/2003“), objavljenega v Uradnem listu Republike Italije št. 229 z dne 2. oktobra 2003.
Article 1(1)(b) of DL 269/2003 provides for specific tax incentives for participation in trade fairs abroad and was subsequently converted, without amendments, into Law No 326 of 24 November 2003 (L 326/2003), published in Official Gazette of the Italian Republic No 274 of 25 November 2003.
Člen 1(1)(b) DL 269/2003 določa posebne davčne spodbude za udeležbo na sejmih v tujini in je bil pozneje brez sprememb pretvorjen v Zakon št. 326 z dne 24. novembra 2003 („L 326/2003“), objavljen v Uradnem listu Republike Italije št. 274 z dne 25. novembra 2003.
By letter dated 22 October 2003 (D/56756), the Commission invited the Italian authorities to provide information about the incentives in question and their entry into force, with a view to establishing whether they constituted aid within the meaning of Article 87 of the EC Treaty.
Z dopisom z dne 22. oktobra 2003 (D/56756) je Komisija pozvala italijanske organe, da zagotovijo informacije o zadevnih spodbudah in njihovem začetku veljavnosti, da bi tako ugotovila, ali pomenijo pomoč v smislu člena 87 Pogodbe ES.
By the same letter, the Commission reminded Italy of its obligation under Article 88(3) of the EC Treaty to notify the Commission of any measures constituting aid before their implementation.
S tem dopisom je Komisija opozorila Italijo na njeno obveznost iz člena 88(3) Pogodbe ES, da Komisijo uradno obvesti o vseh ukrepih, ki pomenijo pomoč, pred njihovim izvajanjem.
By letters of 11 November 2003 (A/37737) and 26 November 2003 (A/38138), the Italian authorities provided the information requested.
Z dopisoma z dne 11. novembra 2003 (A/37737) in 26. novembra 2003 (A/38138) so italijanski organi predložili zahtevane informacije.
By letter dated 19 December 2003 (D/58192), the Commission again reminded Italy of its obligations under Article 88(3) of the EC Treaty and invited the Italian authorities to inform the possible beneficiaries of the tax incentives in question of the consequences envisaged by the Treaty and by Article 14 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty [2] in the event that the incentives in question were found to constitute aid implemented without prior authorisation by the Commission.
Z dopisom z dne 19. decembra 2003 (D/58192) je Komisija Italijo znova opozorila na njene obveznosti iz člena 88(3) Pogodbe ES ter italijanske organe pozvala, da morebitne upravičence do zadevnih davčnih spodbud obvestijo o posledicah, ki jih predvidevata Pogodba in člen 14 Uredbe Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES [2], če bi se ugotovilo, da zadevne spodbude pomenijo pomoč, izvršeno brez predhodne odobritve Komisije.
By letter of 18 March 2004 (SG 2004 D/201066), the Commission informed Italy that it had decided to initiate the procedure laid down in Article 88(2) of the EC Treaty in respect of Italy’s tax incentives in favour of undertakings taking part in trade fairs abroad.
Z dopisom z dne 18. marca 2004 (SG 2004 D/201066) je Komisija Italijo obvestila, da je sklenila v zvezi z davčnimi spodbudami Italije v korist podjetij, ki sodelujejo na sejmih v tujini, sprožiti postopek, določen v členu 88(2) Pogodbe ES.
By letter of 1 June 2004 (A/35042), the Italian authorities submitted their observations.
Z dopisom z dne 1. junija 2004 (A/35042) so italijanski organi predložili svoje pripombe.
Article 1(1)(b) of DL 269/2003 provides that any undertakings liable to corporate income tax in Italy and in business on the date the scheme entered into force may reduce their taxable income by the amount of the expenses directly incurred with respect to their participation in trade fairs abroad.
Člen 1(1)(b) DL 269/2003 določa, da lahko vsa podjetja, ki so zavezana davku od dobička pravnih oseb v Italiji in ki poslujejo na dan, ko je program začel veljati, svoj obdavčljivi dohodek zmanjšajo za znesek stroškov, nastalih neposredno z njihovo udeležbo na sejmih v tujini.
The provision applies exclusively to the expenses incurred by beneficiaries during the first tax year following the one when DL 269/2003 entered into force (2 October 2003); thus, for undertakings whose business cycle follows the calendar year, the measure affects the determination of their 2004 taxable income.
Določba se uporablja izključno za stroške, ki so jih upravičenci imeli v prvem davčnem letu po letu, ko je začel veljati DL 269/2003 (2. oktober 2003); torej za podjetja, katerih poslovni ciklus sledi koledarskemu letu, ukrep vpliva na določitev njihovega obdavčljivega dohodka v letu 2004.
Article 1(1)(b) of DL 269/2003 provides that the reduction in taxable income is in addition to the ordinary deduction from the beneficiary’s declared income of the costs associated with participation in trade fairs abroad.
Člen 1(1)(b) DL 269/2003 določa, da znižanje obdavčljivega dohodka obstaja poleg običajnega odbitja stroškov, povezanih z udeležbo na sejmih v tujini, od prijavljenega dohodka upravičenca.
As regards the general rules for deducting business costs associated with participation in trade fairs abroad, Article 108(2) of the Italian Income Tax Code (TUIR) makes a distinction between advertising and promotion costs, including trade fair costs, on the one hand, and agency costs, on the other.
Kar zadeva splošna pravila za odbitje poslovnih stroškov, povezanih z udeležbo na sejmih v tujini, člen 108(2) italijanskega zakona o dohodnini (TUIR) razlikuje med stroški za oglaševanje in promocijo, vključno s stroški sejmov, na eni strani in agencijskimi stroški na drugi.
While advertising and promotion costs are deductible in full in the tax year in which they are incurred or in equal instalments in that and the following four years, agency costs may only be deducted up to one third of their amount, in equal instalments over a period of five years.
Medtem ko se stroški za oglaševanje in promocijo lahko odbijejo v celoti v davčnem letu, v katerem so nastali, ali v enakih obrokih v tem in naslednjih štirih letih, pa se lahko agencijski stroški odbijejo le do ene tretjine njihovega zneska v enakih obrokih v obdobju petih let.
With respect to the possible different categories of expenses associated with participation in trade fairs, the wording of Article 1(1)(b) of DL 269/2003 indicates that the incentives provided under the scheme are limited to the costs of exhibiting products and that no other costs incurred in connection with participation in trade fairs are included in the amount eligible for aid under the scheme.
V zvezi z možnimi različnimi kategorijami stroškov, povezanih z udeležbo na sejmih, besedilo člena 1(1)(b) DL 269/2003 navaja, da so spodbude, določene v okviru programa, omejene na stroške razstavljanja proizvodov in da v znesek, upravičen do pomoči na podlagi programa, niso vključeni nobeni drugi stroški, nastali v zvezi z udeležbo na sejmih.
The Italian authorities have indicated that the benefit applies irrespective of the classification of the expenses, which are usually subject to differentiated tax treatment, as seen above.
Italijanski organi so navedli, da se ugodnost uporablja ne glede na razvrstitev stroškov, ki so po navadi predmet različne davčne obravnave, kot je razvidno zgoraj.
Italy explained that all the expenses associated with participation in trade fairs are treated alike in order to overcome the difficulty in classifying expenditure items in the various categories.
Italija je pojasnila, da se vsi stroški, povezani z udeležbo na sejmih, obravnavajo enako, da bi se izognili težavam pri razvrščanju stroškovnih postavk v različne kategorije.
However, Article 1(1)(b) of DL 269/2003 expressly excludes from the eligible amount sponsoring costs, which form part of advertising costs and are ordinarily deductible in full under Article 108(2) TUIR.
Vendar pa člen 1(1)(b) DL 269/2003 iz upravičenega zneska izrecno izključuje stroške sponzoriranja, ki so del stroškov oglaševanja in se v skladu s členom 108(2) TUIR po navadi odbijejo v celoti.
In its letter of 18 March 2004 initiating the formal investigation procedure, the Commission considered that the measure fulfilled the criteria for being classed as state aid under Article 87(1) of the EC Treaty.
Komisija je v svojem dopisu z dne 18. marca 2004 o sprožitvi formalnega postopka preiskave menila, da ukrep izpolnjuje merila za to, da se ga na podlagi člena 87(1) Pogodbe ES opredeli kot državno pomoč.
In particular, the Commission took the view that the scheme conferred a selective advantage on the beneficiaries because it appeared to benefit only companies engaged in exhibiting products for export, while excluding other business activities.
Zlasti je Komisija menila, da je program dodelil selektivno prednost upravičencem, saj je bilo videti, da koristi samo podjetjem, ki se ukvarjajo z razstavljanjem proizvodov za izvoz, in izključuje druge poslovne dejavnosti.
For example, Italian companies trading their goods exclusively on the Italian market, those providing services, companies trading in goods that are not suitable for being exhibited at trade fairs, and those taking part in trade fairs in Italy are excluded from the scheme.
Na primer, italijanska podjetja, ki tržijo svoje blago izključno na italijanskem trgu, podjetja, ki opravljajo storitve, podjetja, ki trgujejo z blagom, ki ni primerno za razstavljanje na sejmih, in podjetja, ki sodelujejo na sejmih v Italiji, so izključena iz programa.
The Commission was also of the opinion that the scheme favoured Italian undertakings participating in trade fairs abroad, thereby strengthening their position with respect to their foreign competitors, including both foreign traders competing with the undertakings in question in the Italian and foreign markets and foreign competitors established in Italy competing with the beneficiaries on the Italian market.
Komisija je tudi menila, da je program dajal prednost italijanskim podjetjem, ki sodelujejo na sejmih v tujini, in s tem okrepil njihov položaj glede na tuje tekmece, tj. tuje trgovce, ki z zadevnimi podjetji tekmujejo na italijanskem in tujih trgih, ter tudi tuje tekmece s sedežem v Italiji, ki z upravičenci tekmujejo na italijanskem trgu.