natgillin/translations-raw huggingface dataset:
Belgium has also undertaken to adapt its legal and/or administrative rules so as to tax all exceptional and gratuitous advantages received by a coordination centre in the same way as they are taxed when they are received by an undertaking liable to tax under the ordinary system.
Prav tako se je obvezala, da bo prilagodila svoja pravna in/ali upravna pravila tako, da bodo vse izjemne in neodplačne ugodnosti, ki jih je prejel center za usklajevanje, obdavčene na isti način, kot so obdavčene, ko jih prejme podjetje, ki je zavezanec davčnega sistema Skupnosti.
These changes will have the effect of abolishing the grant of advantages specific to coordination centres as compared with other undertakings and hence the grant of aid to such centres within the meaning of Article 87 of the Treaty,
Te spremembe bodo odpravile dodeljevanje posebnih ugodnosti centrom za usklajevanje glede na druga podjetja in torej dodeljevanje pomoči v smislu člena 87 Pogodbe takšnim centrom –
The measures provided for by Article 29 of the Law of 24 December 2002 amending the system for companies with regard to income taxes and instituting a system of advance decisions on tax matters do not constitute aid under Article 87(1) of the Treaty, subject to Belgium keeping the following commitments:
Ukrepi iz člena 29 zakona z dne 24. decembra 2002, ki spreminjajo sistem družb v zvezi z dohodnino in vzpostavljajo sistem predhodne odločbe v zvezi z davki, ne pomenijo pomoči iz člena 87(1) Pogodbe, ob upoštevanju naslednjih obveznosti Belgije:
abolition of the exemptions from withholding tax and capital duty for approved coordination centres;
ukinitev oprostitev pri viru odtegnjenega davka in davka na kapital potrjenim centrom za usklajevanje;
amendment of the scheme for approved coordination centres, so that all the exceptional and gratuitous advantages received by a coordination centre are taxed in the same way as when they are received by another undertaking established in Belgium and subject to the ordinary tax system.
sprememba sheme potrjenih centrov za usklajevanje tako, da bodo vse izjemne in neodplačne ugodnosti, ki jih je prejel center za usklajevanje, obdavčene na isti način, kot so obdavčene, ko jih prejme drugo podjetje, ki ima sedež v Belgiji in je zavezanec davčnega sistema Skupnosti.
Belgium shall inform the Commission, within two months of the date of notification of this Decision, of the measures taken to comply with it.
Belgija v dveh mesecih od datuma uradnega obvestila o tej odločbi obvesti Komisijo o ukrepih, ki jih sprejme za uskladitev s to odločbo.
OJ C 209, 4.9.2003, p. 2.
UL C 209, 4.9.2003, str. 2.
OJ L 282, 30.10.2003, p. 25.
UL L 282, 30.10.2003, str. 25.
Moniteur Belge, 31.12.2002 (Ed 2), p. 58 817.
Moniteur Belge, 31.12.2002 (2. izdaja), str. 58 817.
For details, see the initiating Decision (footnote 1 of this Decision).
Za podrobnosti glej sklep o sprožitvi postopka, opomba 1 te odločbe.
For the detailed considerations underlying this approval, see the initiating Decision (footnote 1 of this Decision).
Za podrobnosti obravnave, na kateri temelji ta odobritev, glej sklep za začetek, opomba 1 te odločbe.
On 14 January and 2, 6 and 23 February 2004.
januar, 2., 6. in 23. februar 2004.
Reminder: this Article’s entry into force will be determined later by royal decree.
Za opozorilo, začetek veljavnosti tega člena zakona bo določen pozneje s kraljevo uredbo.
This expression covers all the rules generally applicable for calculating tax on companies, whether resident or not, established in Belgium.
Ta izraz zajema vsa pravila, ki se uporabljajo večinoma za izračun davka družb, ki so ali niso rezidenti, s sedežem v Belgiji.
The concept of exceptional or gratuitous advantage, used in Article 26 of the Code des Impôts sur les Revenus 1992 (Income Tax Code), is explained in No 26/16, Commentaire du Code des Impôts sur les Revenus (Com.IR 1992).
Pojem izjemne in neodplačne ugodnosti iz člena 26 Zakonika o davkih na prihodek iz leta 1992 je podrobno določen v Pojasnilu Zakonika o davkih na prihodek iz leta 1992 št. 26/16 (Com.
As is clear from the procedural summary in section I, the scheme which is the subject of the procedure was notified to the Commission on 16 May 2002. On 23 April 2003, the Commission approved the scheme in part and initiated the procedure with regard to three exceptional measures (withholding tax, capital duty, exceptional and gratuitous advantages).
Kot izhaja iz povzetka postopka v oddelku 1, je bila shema, ki je predmet tega postopka, Komisiji priglašena 16. maja 2002.23. aprila 2003 je Komisija delno odobrila to shemo in sprožila postopek v zvezi s tremi ukrepi oprostitve (pri viru odtegnjenega davka, davka na kapital, izjemnih in neodplačnih ugodnosti).
of 17 May 2005
z dne 17. maja 2005
on pedigree certificates and particulars for pure-bred breeding animals of the bovine species, their semen, ova and embryos
o zootehniških spričevalih in podatkih za čistopasemsko plemensko govedo, njihovo seme, jajčne celice in zarodke
(notified under document number C(2005) 1436)
(notificirano pod dokumentarno številko K(2005) 1436)
Having regard to Council Directive 77/504/EEC of 25 July 1977 on pure-bred breeding animals of the bovine species [1], and in particular the fifth indent of Article 6(1) thereof,
ob upoštevanju Direktive Sveta 77/504/EGS z dne 25. julija 1977 o čistopasemskem plemenskem govedu [1] in zlasti pete alinee člena 6(1) Direktive,
In accordance with Directive 77/504/EEC Member States may require that pure-bred breeding animals of the bovine species, their semen, ova and embryos should be accompanied, in intra-Community trade, by a pedigree certificate delivered by approved breeders’ organisations or associations (the pedigree certificate).
V skladu z Direktivo 77/504/EGS lahko države članice zahtevajo, da čistopasemsko plemensko govedo, njihovo seme, jajčne celice in zarodke v prometu znotraj Skupnosti spremlja zootehniško spričevalo, ki ga izdajo odobrene rejske organizacije ali združenja („zootehniško spričevalo“).
The Directive also provides that the particulars to be shown in pedigree certificates should be harmonised.
Direktiva določa tudi, da je treba podatke, ki morajo biti navedeni na zootehniškem spričevalu, poenotiti.
The model pedigree certificates and the particulars to be provided either in such models or in equivalent documentation are currently laid down for pure-bred breeding animals of the bovine species in Commission Decision 86/404/EEC [2], for semen and embryos in Commission Decision 88/124/EEC [3] and for ova in Commission Decision 96/80/EC [4].
Vzorec zootehniškega spričevala in podatki, ki morajo biti navedeni v takem vzorcu ali v enakovrednih dokumentih, so za čistopasemsko plemensko govedo trenutno določeni v Odločbi Komisije 86/404/EGS [2], za seme in zarodke v Odločbi Komisije 88/124/EGS [3] in za jajčne celice v Odločbi Komisije 96/80/ES [4].
In the interests of clarity and rationality of Community legislation, Decisions 86/404/EEC, 88/124/EEC and 96/80/EC should be repealed and replaced by a single Decision.
Zaradi jasnosti in racionalnosti zakonodaje Skupnosti bi bilo treba odločbe 86/404/EGS, 88/124/EGS in 96/80/ES razveljaviti in nadomestiti z eno samo odločbo.
Provisions on the identification of bovine animals are laid down in Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and labelling of beef and beef products and repealing Council Regulation (EC) No 820/97 [5].
Določbe o identifikaciji goveda so določene v Uredbi Evropskega parlamenta in Sveta (ES) št. 1760/2000 z dne 17. julija 2000 o uvedbi sistema za identifikacijo in registracijo govedi ter o označevanju govejega mesa in proizvodov iz govejega mesa in razveljavitvi Uredbe Sveta (ES) št. 820/97 [5].
Special provisions on the official testing of pure-bred bulls are laid down in Council Directive 87/328/EEC of 18 June 1987 on the acceptance for breeding purposes of pure-bred breeding animals of the bovine species [6].
Posebne določbe o uradnem testiranju čistopasemskih bikov so določene v Direktivi Sveta 87/328/EGS z dne 18. junija 1987 o sprejetju čistopasemskega plemenskega goveda za pleme [6].
Pedigree certificates should ensure for customers of an animal or its germinal products the minimum information corresponding to the particulars required by Decisions 86/404/EEC, 88/124/EEC and 96/80/EC.
Zootehniška spričevala morajo kupcem živali ali njihovega zarodnega materiala zagotoviti najmanjšo količino informacij, ki ustrezajo podatkom, zahtevanim z določbami 86/404/EGS, 88/124/EGS in 96/80/ES.
Based on experience with the evolution of information technologies, and taking into account the fact that certain results of genetic evaluation are publicly available, it appears that the recommendation of a harmonised model of certificate is no longer necessary, and that certain particulars may in some instances be sufficiently provided by a reference to their public source.
Na podlagi izkušenj z razvojem informacijskih tehnologij in ob upoštevanju dejstva, da so nekateri rezultati genetskega ocenjevanja javno dostopni, se zdi, da priporočilo za poenoten vzorec spričevala ni več potrebno in da se določene podatke v nekaterih primerih lahko zagotovi že s sklicevanjem na njihov javni vir.
Pedigree certificates or statements certifying equivalent documentation are issued by bodies recognised in accordance with Commission Decision 84/247/EEC of 27 April 1984 laying down the criteria for the recognition of breeders’ organisations and associations which maintain or establish herd-books for pure-bred breeding animals of the bovine species [7].
Zootehniška spričevala ali izjave, ki potrjujejo enakovredno dokumentacijo, izdajo organi, priznani v skladu z Odločbo Komisije 84/247/EGS z dne 27. aprila 1984 o določitvi meril za priznanje rejskih organizacij in združenj, ki vodijo ali vzpostavijo rodovniške knjige za čistopasemsko plemensko govedo [7].
However, it appears appropriate that pedigree certificates for semen may also be issued by collection or storage centres approved in accordance with Council Directive 88/407/EEC of 14 June 1988 laying down the animal health requirements applicable to intra-Community trade in and imports of semen of domestic animals of the bovine species [8] and that pedigree certificates for embryos may also be issued by collection teams approved in accordance with Council Directive 89/556/EEC of 25 September 1989 on animal health conditions governing intra-Community trade in and importation from third countries of embryos of domestic animals of the bovine species [9].
Vendar se zdi primerno, da lahko zootehniška spričevala za seme izdajo tudi osemenjevalna središča in centri za shranjevanje semena, odobreni v skladu z Direktivo Sveta 88/407/EGS z dne 14. junija 1988 o zahtevah za zdravstveno varstvo živali, ki veljajo za promet med državami članicami Evropske skupnosti in za uvoz globoko zamrznjenega semena domačih živali iz vrst govedi [8], in da zootehniška spričevala za zarodke lahko izdajo tudi skupine za zbiranje zarodkov, odobrene v skladu z Direktivo Sveta 89/556/EGS z dne 25. septembra 1989 o pogojih za zdravstveno varstvo živali, ki urejajo trgovanje znotraj Skupnosti in uvoz iz tretjih držav za zarodke domačih živali vrste goveda [9].
This Decision lays down the particulars to be contained either in pedigree certificates or in documents accompanying the pure-bred breeding animals of the bovine species, their semen, ova and embryos in intra-Community trade.
Ta odločba določa podatke, ki jih morajo vsebovati bodisi zootehniška spričevala bodisi dokumenti, ki spremljajo čistopasemsko plemensko govedo, njihovo seme, jajčne celice in zarodke v prometu znotraj Skupnosti.
Pedigree certificates pursuant to this Decision shall be issued by approved breeders’ organisations or associations (hereafter: ‘breeding organisations’) officially recognised in accordance with Decision 84/247/EEC.
Zootehniška spričevala v skladu s to odločbo izdajo odobrene rejske organizacije ali združenja (v nadaljnjem besedilu „rejske organizacije“), ki so uradno priznani v skladu z Odločbo 84/247/EGS.
Pedigree certificates for semen may also be issued by collection or storage centres approved in accordance with Directive 88/407/EEC and pedigree certificates for embryos may also be issued by embryo collection teams approved in accordance with Directive 89/556/EEC, on the basis of the particulars provided by the breeding organisation in accordance with Article 3(2), and 5(2) of this Decision.
Zootehniška spričevala za seme lahko izdajo tudi osemenjevalna središča ali centri za shranjevanje semena, odobreni v skladu z Direktivo 88/407/EGS, zootehniška spričevala za zarodke pa lahko izdajo tudi skupine za zbiranje zarodkov, odobrene v skladu z Direktivo 89/556/EGS, na podlagi podatkov, ki jih predloži rejska organizacija v skladu s členoma 3(2) in 5(2) te odločbe.
Pedigree certificates for animals shall contain the following particulars:
Zootehniška spričevala za živali vsebujejo naslednje podatke:
the following title: ‘Pedigree certificate issued in accordance with Commission Decision 2005/379/EC for intra-Community trade’;
naslednji naslov: „Zootehniško spričevalo, izdano v skladu z Odločbo Komisije 2005/379/ES za promet znotraj Skupnosti“;
the name of the issuing breeding organisation officially recognised in accordance with Decision 84/247/EEC;
ime rejske organizacije izdajateljice, ki je uradno priznana v skladu z Odločbo 84/247/EGS;
the name of the herd-book;
ime rodovniške knjige;
the breed;
pasmo;
the entry number in the herd-book;
rodovniško številko živali;
the date of issue of the certificate;
datum izdaje spričevala;
the system of identification;
sistem za identifikacijo;
the identification number in accordance with Regulation (EC) No 1760/2000;
identifikacijsko številko v skladu z Uredbo (ES) št. 1760/2000;
the date of birth;
datum rojstva;
the name and address of the breeder;
ime in naslov rejca;
the name and address of the owner;
ime in naslov lastnika;
the pedigree:
poreklo:
Sire
Oče
Grandsire
Stari oče
Granddam
Stara mati
Herd-book No
Originalna rodovniška številka
Dam
Mati
all available results of performance tests and up-to-date results of the genetic evaluation including genetic peculiarities and genetic defects on the animal itself and its parents and grandparents as required in the breeding programme for the category and the animal in question.
vse razpoložljive rezultate preskusov proizvodnih lastnosti in tekoče rezultate ocene genetske vrednosti, vključno z genetskimi posebnostmi in genetskimi okvarami pri živali sami in njenih starših ter starih starših, kot to zahteva program za rejo zadevne kategorije in živali.
If the results of the genetic evaluation are publicly available on the Internet, it shall be sufficient to refer to the website where those results can be found;
Če so rezultati ocene genetske vrednosti javno dostopni na internetu, zadošča sklicevanje na spletno stran, kjer so navedeni rezultati na voljo;
in the case of pregnant females, the date of insemination or mating and the identification of the fertilising bull;
v primeru brejih samic, datum osemenitve ali parjenja in identifikacijo bika osemenjevalca;
the name and title of the signatory, the date and place of delivery of the certificate and the signature of the individual authorised by the issuing breeding organisation.
ime in naziv podpisnika, datum in kraj izdaje spričevala in podpis posameznika, ki ga je pooblastila rejska organizacija izdajateljica.
However, those particulars may be contained in other documents accompanying the animal provided that the breeding organisation keeping the herd-book certifies the documents with the following sentence: ‘The undersigned certifies that the particulars required by Article 2 of Commission Decision 2005/379/EC are contained in the documents attached: […]’, completed with an exhaustive list of the relevant attachments.
Vendar lahko te podatke vsebujejo tudi drugi dokumenti, ki spremljajo žival, pod pogojem, da rejska organizacija, ki hrani rodovniško knjigo, potrdi dokumente z naslednjim stavkom: „Podpisani potrjujem, da priloženi dokumenti vsebujejo podatke, ki jih zahteva člen 2 Odločbe Komisije 2005/379/ES: (…)“, dopolnjenim z izčrpnim seznamom ustreznih prilog.
Pedigree certificates for semen shall contain the following particulars:
Zootehniška spričevala za seme vsebujejo naslednje podatke:
all the particulars referred to in Article 2 concerning the bull that provided the semen as well as its blood group or test results providing equivalent scientific guarantees to verify the pedigree;
vse podatke iz člena 2 v zvezi z bikom, od katerega izhaja seme, ter njegovo krvno skupino ali rezultate testa, ki nudi enakovredne znanstvene rezultate za potrditev porekla;
information allowing identification of the semen, the date of its collection and the names and addresses of the semen collection centre or semen storage centre and of the consignee;
informacije, ki omogočajo identifikacijo semena, datum odvzema ter ime in naslov osemenjevalnega središča ali centra za shranjevanje semena kot tudi ime in naslov prejemnika;
for semen intended for official testing of purebred bulls, the name and address of the approved organisation or association responsible for carrying out the testing in accordance with Directive 87/328/EEC;
pri semenu, namenjenem za uradno testiranje čistokrvnih bikov, ime in naslov odobrene organizacije ali združenja, odgovornega za izvajanje testiranja v skladu z Direktivo 87/328/EGS;
the name and title +/– of the signatory, the date and place of delivery of the certificate and the signature of the individual authorised by the issuing breeding organisation.
ime in naziv podpisnika, datum in kraj izdaje spričevala in podpis posameznika, ki ga je pooblastila rejska organizacija izdajateljica.
However, those particulars may be contained in other documents accompanying the semen provided that the breeding organisation keeping the herd-book certifies the documents with the following sentence: ‘The undersigned certifies that the particulars required by Article 3 of Commission Decision 2005/379/EC are contained in the documents attached: […]’, completed with an exhaustive list of the relevant attachments.
Vendar lahko te podatke vsebujejo tudi drugi dokumenti, ki spremljajo seme, pod pogojem, da rejska organizacija, ki hrani rodovniško knjigo, potrdi dokumente z naslednjim stavkom: „Podpisani potrjujem, da priloženi dokumenti vsebujejo podatke, ki jih zahteva člen 3 Odločbe Komisije 2005/379/ES: (…)“, dopolnjenim z izčrpnim seznamom ustreznih prilog.
Pedigree certificates for ova shall contain the following particulars:
Zootehniška spričevala za jajčne celice vsebujejo naslednje podatke:
all the particulars referred to in Article 2 concerning the donor female that provided the ova as well as its blood group or test results providing equivalent scientific guarantees to verify the pedigree;
vse podatke iz člena 2 v zvezi s samico donorko, od katere izhajajo jajčne celice, ter njeno krvno skupino ali rezultate testa, ki nudi enakovredne znanstvene rezultate za potrditev porekla;
information allowing identification of the ova, the date of its collection and the names and addresses of the ova collection team and of the consignee;
informacije, ki omogočajo identifikacijo jajčnih celic, datum odvzema ter ime in naslov organizacije za zbiranje jajčnih celic kot tudi ime in naslov prejemnika;
where there is more than one ovum in a straw, a clear indication of the number of ova which must all have the same dam;
kadar je v slamici več kot ena jajčna celica, natančno navedbo števila jajčnih celic, ki morajo vse izhajati od iste samice;
However, those particulars may be contained in other documents accompanying the ova provided that the breeding organisation keeping the herd-book certifies the documents with the following sentence: ‘The undersigned certifies that the particulars required by Article 4 of Commission Decision 2005/379/EC are contained in the documents attached: […]’ completed with an exhaustive list of the relevant attachments.
Vendar lahko te podatke vsebujejo tudi drugi dokumenti, ki spremljajo jajčne celice, pod pogojem, da rejska organizacija, ki hrani rodovniško knjigo, potrdi dokumente z naslednjim stavkom: „Podpisani potrjujem, da priloženi dokumenti vsebujejo podatke, ki jih zahteva člen 4 Odločbe Komisije 2005/379/ES: (…)“, dopolnjenim z izčrpnim seznamom ustreznih prilog.
Pedigree certificates for embryos shall contain the following particulars:
Zootehniška spričevala za zarodke vsebujejo naslednje podatke:
all the particulars referred to in Article 2 concerning the donor female and the fertilising bull as well as both their blood groups or test results providing equivalent scientific guarantees to verify the pedigree;
vse podatke iz člena 2 v zvezi s samico donorko in bikom osemenjevalcem ter njunima krvnima skupinama ali rezultate testa, ki nudi enakovredne znanstvene rezultate za potrditev porekla;
information allowing identification of the embryo, the date of its collection and the names and addresses of the embryo collection team and of the consignee;
informacije, ki omogočajo identifikacijo zarodkov, datum odvzema ter ime in naslov skupine za zbiranje zarodkov kot tudi ime in naslov prejemnika;
where there is more than one embryo in a straw, a clear indication of the number of embryos which must all have the same parentage;
kadar je v slamici več kot en zarodek, natančno navedbo števila zarodkov, ki morajo vsi imeti isto poreklo;
However, those particulars may be contained in other documents accompanying the embryos provided that the breeding organisation keeping the herd-book certifies the documents with the following sentence: ‘The undersigned certifies that the particulars required by Article 5 of Commission Decision 2005/379/EC are contained in the documents attached: […]’ completed with an exhaustive list of the relevant attachments.
Vendar lahko te podatke vsebujejo tudi drugi dokumenti, ki spremljajo zarodke, pod pogojem, da rejska organizacija, ki hrani rodovniško knjigo, potrdi dokumente z naslednjim stavkom: „Podpisani potrjujem, da priloženi dokumenti vsebujejo podatke, ki jih zahteva člen 5 Odločbe 2005/379/ES: (…)“, dopolnjenim z izčrpnim seznamom ustreznih prilog.
Decisions 86/404/EEC, 88/124/EEC and 96/80/EC are repealed.
Odločbe 86/404/EGS, 88/124/ES in 96/80/ES se razveljavijo.
Done at Brussels, 17 May 2005.
V Bruslju, 17. maja 2005
Decision as amended by Decision 2002/8/EC (OJ L 3, 5.1.2002, p. 53).
Odločba, kakor je bila nazadnje spremenjena z Odločbo 2002/8/ES (UL L 3, 5.1.2002, str. 53).
Decision as amended by Decision 2002/8/EC.
Odločba, kakor je bila nazadnje spremenjena z Odločbo 2002/8/ES.
OJ L 167, 26.6.1987, p. 54.
UL L 167, 26.6.1987, str. 54.
OJ L 125, 12.5.1984, p. 58.
UL L 125, 12.5.1984, str. 58.
of 28 April 2005
z dne 28. aprila 2005
establishing a group of non-governmental experts on corporate governance and company law
o ustanovitvi skupine nevladnih strokovnjakov za upravljanje podjetij in pravo družb
The Commission Action Plan on Modernising Company Law and Enhancing Corporate Governance in the European Union [1] adopted in May 2003 identified a series of actions that are required in order to modernise, complete and simplify the regulatory framework for company law and corporate governance.
Akcijski načrt Komisije o posodobitvi prava družb in izboljšanju upravljanja podjetij v Evropski uniji [1], sprejet maja 2003, je opredelil vrsto ukrepov, potrebnih za posodobitev, izpopolnitev in poenostavitev ureditvenega okvira za pravo družb in upravljanje podjetij.
That Action Plan recognises the importance of expert and public consultation as an integral part of the development of company law and corporate governance at Community level.
Ta akcijski načrt priznava pomen posvetovanja s strokovnjaki in javnostjo kot sestavnega dela razvoja prava družb in upravljanja podjetij na ravni Skupnosti.