natgillin/translations-raw huggingface dataset:
The tax residence of the SE or SCE continues to be determined by national legislation and tax treaties.
Davčno rezidenco SE ali SCE še naprej določa nacionalna zakonodaja in mednarodne pogodbe o obdavčevanju.
The transfer of the registered office of a company, or an event connected with that transfer, that brings about a change in tax residence, may give rise to some form of taxation in the Member State from which the office is transferred.
Prenos statutarnega sedeža družbe ali dogodek v zvezi s tem prenosom, ki ima za posledico spremembo davčne rezidence, lahko povzroči določeno obliko obdavčitve v državi članici, iz katere je sedež prenesen.
Taxation may also occur in a case where the transfer of the registered office, or an event connected with that transfer, does not lead to a change in tax residence.
Obdavčitev se lahko pojavi tudi v primeru, ko prenos statutarnega sedeža ali dogodek v zvezi s tem prenosom ne povzroči spremembe davčne rezidence.
In order to deal with that eventuality as far as the SE or SCE is concerned, a number of new rules have been introduced into Directive 90/434/EEC.
Za obvladovanje teh možnosti pri SE ali SCE so bila v Direktivi 90/434/EGS uvedena številna nova pravila.
In a case where, following the transfer of the registered office, the assets of the SE or of the SCE remain effectively connected with a permanent establishment belonging to the SE or SCE and situated in the Member State from which the registered office was transferred, that permanent establishment should enjoy benefits similar to those provided for in Articles 4, 5 and 6 of Directive 90/434/EEC.
V primeru, ko po prenosu statutarnega sedeža sredstva SE ali SCE ostanejo dejansko povezana s stalno poslovno enoto, ki pripada SE ali SCE in se nahaja v državi članici, iz katere je bil statutarni sedež prenesen, mora ta stalna poslovna enota uživati ugodnosti, podobne tistim iz členov 4, 5 in 6 Direktive 90/434/EGS.
Those articles concern tax-exempted provisions and reserves, and the take-over of losses.
Ti členi se nanašajo na neobdavčene rezervacije in rezerve ter prevzem izgub.
Moreover, in accordance with Treaty principles, the taxation of shareholders on the occasion of the transfer of the registered office should be excluded.
Poleg tega mora biti v skladu z načeli Pogodbe izključena obdavčitev delničarjev ob prenosu statutarnega sedeža.
Having regard to the obligation on Member States under the Treaty to take all necessary measures to abolish double taxation, it is not necessary at this stage to establish common rules governing the tax residence of the SE or SCE.
Ob upoštevanju obveznosti, ki jih imajo države članice po Pogodbi, da sprejmejo vse potrebne ukrepe za odpravo dvojnega obdavčevanja, v tej fazi ni treba uvajati skupnih pravil, ki bi urejala vprašanje davčne rezidence SE ali SCE.
Directive 90/434/EEC does not deal with losses of a permanent establishment in another Member State recognised in the Member State of residence of an SE or SCE.
Direktiva 90/434/EGS ne obravnava izgub stalne poslovne enote v drugi državi članici, ki jih prizna država članica, katere rezident je SE ali SCE.
In particular, where the registered office of an SE or SCE is transferred to another Member State, such transfer does not prevent the former Member State of residence from reinstating losses of the permanent establishment in due time.
Predvsem pa, ko se statutarni sedež SE ali SCE prenese v drugo državo članico, ta prenos ne preprečuje, da država članica, v kateri je bila SE ali SCE prej rezident, v ustreznem času ne vključi izgub stalne poslovne enote.
Directive 90/434/EEC does not cover a type of division where the company transferring branches of activity is not dissolved.
Direktiva 90/434/EGS se ne nanaša na tip delitve, pri kateri družba, ki prenaša določene dejavnosti, ne preneha.
Article 4 of that Directive should therefore be extended to cover such cases.
Zato se mora člen 4 te direktive razširiti, da bi se upoštevali tudi taki primeri.
Article 3 of Directive 90/434/EEC defines the companies falling within its scope and the Annex thereto lists the forms of company to which the Directive applies.
V členu 3 Direktive 90/434/EGS so opredeljene družbe, ki spadajo v njeno področje uporabe, v njeni prilogi pa so naštete oblike družb, za katere se direktiva uporablja.
However, certain forms of company are not listed in that Annex even though they are resident for tax purposes in a Member State and are subject to corporation tax there.
Vendar pa določene oblike družb niso naštete v Prilogi, četudi so za davčne namene rezidenti države članice in so tam tudi zavezane za davek od dohodkov pravnih oseb.
In the light of the experience, this appears to be an unjustifiable lacuna and the scope of the Directive should therefore be extended to cover entities which can carry out cross-border activities in the Community and which meet all the relevant requirements.
Glede na izkušnje se to zdi neopravičljiva vrzel in zato se mora področje uporabe Direktive razširiti, da bi zajemalo tudi pravne osebe, ki lahko opravljajo čezmejne dejavnosti v Skupnosti in ki izpolnjujejo vse ustrezne pogoje.
Since the SE is a public limited liability company and since the SCE is a cooperative society, both similar in nature to other forms of company already covered by Directive 90/434/EEC, the SE and the SCE should be added to the list set out in the Annex to Directive 90/434/EEC.
Ker je SE delniška družba in SCE zadruga ter sta obe po naravi podobni drugim oblikam družb, ki jih že obravnava Direktiva 90/434/EGS, je treba SE in SCE dodati na seznam v prilogi k Direktivi 90/434/EGS.
The other new companies included in the list of the Annex to this Directive are corporate taxpayers in their Member State of residence but some of them are considered fiscally transparent by other Member States.
Ostale nove družbe, vključene v seznam v prilogi k tej direktivi, so zavezanci za davek od dohodkov pravnih oseb v državah članicah, katerih rezidenti so, vendar pa druge države članice nekatere od njih štejejo za davčno transparentne.
In order for the benefits of Directive 90/434/EEC to be effective, Member States treating non-resident corporate taxpayers as fiscally transparent should apply the benefits of the Directive to them.
Da bi se ugodnosti iz Direktive 90/434/EGS lahko uspešno uveljavile, morajo države članice, ki obravnavajo nerezidenčne zavezance za davek od dohodkov pravnih oseb kot davčno transparentne, zanje uporabljati ugodnosti iz direktive.
However, given the difference in tax treatment by Member States of these particular corporate taxpayers, Member States should have the option not to apply the relevant provisions in the Directive when taxing a direct or indirect shareholder of those taxpayers.
Zaradi razlik med državami članicami v davčnem obravnavanju teh posebnih zavezancev za davek od dohodkov pravnih oseb pa morajo države članice imeti možnost, da ne uporabljajo ustreznih določb direktive, ko odmerjajo davke neposrednim ali posrednim delničarjem teh zavezancev.
Where shareholders of companies entering into the transactions governed by Directive 90/434/EEC are treated as fiscally transparent, persons having an interest in the shareholder should not suffer taxation on the occasion of restructuring transactions.
Ko se delničarji družb, ki vstopajo v transakcije, ki jih obravnava Direktiva 90/434/EGS, štejejo za davčno transparentne, osebe, ki so povezane z delničarji, ne smejo biti obdavčene v primerih transakcij v zvezi s prestrukturiranjem.
Some doubts exist as to the application of Directive 90/434/EEC to the conversion of branches into subsidiaries.
Obstajajo nekateri pomisleki v zvezi z uporabo Direktive 90/434/EGS pri preoblikovanju podružnic v hčerinske družbe.
In these operations, the assets connected to a permanent establishment and constituting a ‘branch of activity’, as defined in Article 2(i) of Directive 90/434/EEC, are transferred to a newly set up company which will be a subsidiary of the transferring company and it should be made clear that this transaction, being the transfer of assets from a company of a Member State of a permanent establishment located in a different Member State to a company of the latter Member State, is covered by the Directive.
Pri teh operacijah se sredstva, s katerimi razpolaga stalna poslovna enota in ki predstavljajo določeno poslovno dejavnost, kot je opredeljeno v členu 2 (i) Direktive 90/434/EGS, prenesejo na novoustanovljeno družbo, ki bo hčerinska družba prenosne družbe, in jasno mora biti, da ta transakcija sodi v področje Direktive, saj gre za prenos sredstev od družbe iz države članice, ki ima stalno poslovno enoto v drugi državi članici, na družbo v tej drugi državi članici.
The current definition of ‘exchange of shares’ in Article 2(d) of Directive 90/434/EEC does not state whether the term encompasses further acquisitions beyond that granting a simple majority of voting rights.
Iz obstoječe opredelitve „zamenjave kapitalskih deležev“ ni razvidno, ali ta izraz zajema nakupe deležev tudi potem, ko je že dosežena navadna večina glasovalnih pravic.
It is not uncommon for company statutes and voting rules to be drafted in such a way that further acquisitions are needed before the acquirer can obtain complete control over the target company.
Za statute in glasovalna pravila družb ni nenavadno, če so oblikovana tako, da so potrebni dodatni nakupi preden prevzemnik lahko pridobi popoln nadzor nad ciljno družbo.
The definition of ‘exchange of shares’ should therefore be amended to state that that term covers all such further acquisitions.
Opredelitev zamenjave kapitalskih deležev je zato treba spremeniti, tako da bo ta izraz zajemal tudi vse take dodatne nakupe.
In the case of mergers and divisions, the receiving company may derive gains from the difference in value between the assets and liabilities received and the shares that it may have held in the transferring company that are annulled following these operations.
V primeru združitev in delitev družba prejemnica lahko ustvari dobiček iz razlike v vrednosti med sredstvi in obveznostmi, ki jih prejme, ter delnicami, ki jih je lahko imela v prenosni družbi in ki so razveljavljene zaradi teh operacij.
Article 7 of Directive 90/434/EEC provides for the exemption of these capital gains since these profits may be derived just as easily in the form of distributed profits from the transferring company that would have been exempted under Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States [8].
Člen 7 Direktive 90/434/EGS določa oprostitev za te kapitalske dobičke, saj se le-ti lahko ustvarijo na ravno tako lahek način v obliki razdeljenih dobičkov prenosne družbe, ki bi bili oproščeni v skladu z Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve matičnih in odvisnih družb iz različnih držav članic [8].
The objectives of both Directive 90/434/EEC and Directive 90/435/EEC coincide with regard to this particular issue but the conditions required are not the same.
Cilji Direktive 90/434/EGS in Direktive 90/435/EGS se v tem posebnem primeru ujemajo, vendar pa zahtevani pogoji niso enaki.
Directive 90/434/EEC should therefore be amended to assimilate its requirements to those of Directive 90/435/EEC and to take into account the lower shareholding threshold included in that Directive.
Direktiva 90/434/EGS se mora zato spremeniti, da se njene zahteve uskladijo z zahtevami Direktive 90/435/EGS in da se upošteva nižji prag lastništva delnic, ki ga vsebuje ta direktiva.
Given the extension of Directive 90/434/EEC to include partial divisions and the transfer of a registered office of an SE or an SCE, the scope of the provision regarding the countering of tax avoidance and tax evasion should be amended accordingly.
Ker bo razširitev Direktive 90/434/EGS vključevala delne delitve in prenos statutarnega sedeža SE ali SCE, je treba ustrezno spremeniti obseg določbe o preprečevanju izogibanja plačilu davka in davčne utaje.
Directive 90/434/EEC should therefore be amended accordingly,
Direktivo 90/434/EGS je zato treba temu ustrezno spremeniti –
Directive 90/434/EEC is hereby amended as follows:
Direktiva 90/434/EGS se spremeni; kakor sledi:
the title shall be replaced by the following:
Naslov se nadomesti z naslednjim:
‘Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office, of an SE or SCE, between Member States.’;
„Direktiva Sveta 90/434/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, delne delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic ter za prenos statutarnega sedeža SE ali SCE med državami članicami.“
Article 1 shall replaced by the following:
Člen 1 se nadomesti z naslednjim:
Each Member State shall apply this Directive to the following:
Vsaka država članica uporablja to direktivo za:
mergers, divisions, partial divisions, transfers of assets and exchanges of shares in which companies from two or more Member States are involved,
združitve, delitve, delne delitve, prenose sredstev in zamenjave kapitalskih deležev, pri katerih so udeležene družbe iz dveh ali več držav članic,
transfers of the registered office from one Member State to another Member State of European companies (Societas Europaea or SE), as established in Council Regulation (EC) No 2157/2001 of 8 October 2001, on the statute for a European Company (SE), and European Cooperative Societies (SCE), as established in Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE).’;
prenos statutarnega sedeža evropske družbe (Societas Europaea ali SE), kakor je določena v Uredbi Sveta (ES) št. 2157/2001 z dne 8. oktobra 2001 o statutu evropske družbe (SE) in evropske zadruge (SCE), kakor je določena v Uredbi Sveta (ES) št. 1435/2003 z dne 22. julija 2003 o statutu evropske zadruge (SCE), iz ene države članice v drugo državo članico.“
The following paragraph shall be added:
doda se naslednji odstavek:
‘(b)(a)
„(b)(a)
“partial division” shall mean an operation whereby a company transfers, without being dissolved, one or more branches of activity, to one or more existing or new companies, leaving at least one branch of activity in the transferring company, in exchange for the pro-rata issue to its shareholders of securities representing the capital of the companies receiving the assets and liabilities, and, if applicable, a cash payment not exceeding 10 % of the nominal value or, in the absence of a nominal value, of the accounting par value of those securities;’
‚delna delitev‘ pomeni operacijo, s katero družba, ne da bi prenehala, prenese eno ali več dejavnosti na eno ali več obstoječih ali novih družb in ohrani vsaj eno dejavnost v prenosni družbi v zameno za to, da svojim delničarjem sorazmerno izda vrednostne papirje, ki predstavljajo deleže v kapitalu družb prejemnic sredstev in obveznosti ter, če je to možno, gotovinsko plačilo do 10 % nominalne vrednosti ali, če nominalne vrednosti ni, računovodske vrednosti teh vrednostnih papirjev;“
Paragraph (d) shall be replaced as follows:
odstavek (d) se nadomesti z naslednjim:
“exchange of shares” shall mean an operation whereby a company acquires a holding in the capital of another company such that it obtains a majority of the voting rights in that company, or, holding such a majority, acquires a further holding, in exchange for the issue to the shareholders of the latter company, in exchange for their securities, of securities representing the capital of the former company, and, if applicable, a cash payment not exceeding 10 % of the nominal value, in the absence of a nominal value, of the accounting par value of the securities issued in exchange;’
‚zamenjava kapitalskih deležev‘ pomeni operacijo, s katero družba pridobi delež v kapitalu druge družbe, tako da dobi večino glasovalnih pravic v tej družbi ali, če že ima to večino, pridobi dodaten delež v zameno za to, da delničarjem druge družbe v zameno za njihove vrednostne papirje izda vrednostne papirje, ki predstavljajo kapital prve družbe, in, če je to možno, plačilo v denarju do 10 % nominalne vrednosti ali če nominalne vrednosti ni, računovodske vrednosti vrednostnih papirjev, izdanih v zameno;“
“transfer of the registered office” shall mean an operation whereby an SE or an SCE, without winding up or creating a new legal person, transfers its registered office from one Member State to another Member State’;
‚prenos statutarnega sedeža‘ pomeni operacijo, s katero SE ali SCE brez prenehanja ali ustanovitve nove pravne osebe prenese svoj statutarni sedež iz ene države članice v drugo državo članico.“.
the eighth indent of Article 3(c) with respect to Italy shall be replaced as follows:
V členu 3 se osma alinea odstavka (c) v zvezi z Italijo nadomesti z naslednjim:
imposta sul reddito delle società in Italy,’
imposta sul reddito delle società in Italy,“.
the heading of Title II shall be replaced by the following:
Naslov II se nadomesti z naslednjim:
‘TITLE II
„NASLOV II
Rules applicable to mergers, divisions, partial divisions, and exchanges of shares.’
Pravila, ki se uporabljajo za združitve, delitve, delne delitve in zamenjave kapitalskih deležev.“.
A merger, division or partial division shall not give rise to any taxation of capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes.
Združitev, delitev ali delna delitev ne sme povzročiti obdavčitve kapitalskih dobičkov, izračunanih iz razlike med realno vrednostjo prenesenih sredstev in obveznosti ter njihovo vrednostjo za davčne namene.
For the purpose of this Article the following definitions shall apply:
Za namene tega člena se uporabljajo naslednje opredelitve:
“value for tax purposes”: the value on the basis of which any gain or loss would have been computed for the purposes of tax upon the income, profits or capital gains of the transferring company if such assets or liabilities had been sold at the time of the merger, division or partial division but independently of it;
‚vrednost za davčne namene‘: vrednost, na osnovi katere se izračuna dobiček ali izguba za namene davka od dohodkov, dobičkov ali kapitalskih dobičkov prenosne družbe, če so bila ta sredstva ali obveznosti prodana v času združitve, delitve ali delne delitve, vendar neodvisno od nje;
“transferred assets and liabilities”: those assets and liabilities of the transferring company which, in consequence of the merger, division or partial division, are effectively connected with a permanent establishment of the receiving company in the Member State of the transferring company and play a part in generating the profits or losses taken into account for tax purposes.
‚prenesena sredstva in obveznosti‘: tista sredstva in obveznosti prenosne družbe, ki so kot posledica združitve, delitve ali delne delitve dejansko povezana s stalno poslovno enoto družbe prejemnice v državi članici prenosne družbe in sodelujejo pri ustvarjanju dobičkov ali izgub, upoštevanih za davčne namene.
Where paragraph 1 applies and where a Member State considers a non-resident transferring company as fiscally transparent on the basis of that State’s assessment of the legal characteristics of that company arising from the law under which it is constituted and therefore taxes the shareholders on their share of the profits of the transferring company as and when those profits arise, that State shall not tax any income, profits or capital gains calculated by reference to the difference between the real values of the assets and liabilities transferred and their values for tax purposes.
Kadar se uporablja odstavek 1 in država članica šteje nerezidenčno prenosno družbo za davčno transparentno na podlagi svoje ocene pravnih značilnosti družbe po zakonu, na podlagi katerega je bila družba ustanovljena, in zato obdavči udeležbo delničarjev v dobičkih prenosne družbe, če in ko so ti dobički ustvarjeni, ta država ne obdavči nobenih dohodkov, dobičkov ali kapitalskih dobičkov, izračunanih iz razlike med realno vrednostjo prenesenih sredstev in obveznosti ter njihovo vrednostjo za davčne namene.
Paragraphs 1 and 2 shall apply only if the receiving company computes any new depreciation and any gains or losses in respect of the assets and liabilities transferred according to the rules that would have applied to the transferring company or companies if the merger, division or partial division had not taken place.
Odstavka 1 in 2 se uporabljata le pod pogojem, da družba prejemnica izračuna novo amortizacijo in dobičke ali izgube v zvezi s prenesenimi sredstvi in obveznostmi v skladu s pravili, ki bi se uporabljala za prenosno družbo ali družbe, če ne bi bilo združitve, delitve ali delne delitve.
Where, under the laws of the Member State of the transferring company, the receiving company is entitled to have any new depreciation or any gains or losses in respect of the assets and liabilities transferred computed on a basis different from that set out in paragraph 3, paragraph 1 shall not apply to the assets and liabilities in respect of which that option is exercised.’;
Kadar je družba prejemnica po zakonodaji države članice prenosne družbe upravičena do nove amortizacije ali dobičkov ali izgub v zvezi s prenesenimi sredstvi in obveznostmi, ki se izračunajo od osnove, drugačne od tiste iz odstavka 3, se odstavek 1 ne uporablja za sredstva in obveznosti, za katere je uporabljena ta možnost.“.
Article 6 shall be replaced by the following:
Člen 6 se nadomesti z naslednjim:
To the extent that, if the operations referred to in Article 1, paragraph a, were effected between companies from the Member State of the transferring company, the Member State would apply provisions allowing the receiving company to take over the losses of the transferring company which had not yet been exhausted for tax purposes, it shall extend those provisions to cover the take-over of such losses by the receiving company’s permanent establishments situated within its territory.’;
Kolikor se operacije iz odstavka a člena 1 izvedejo med družbami države članice prenosne družbe, in če bi država članica uporabila določbe, ki dovoljujejo družbi prejemnici, da prevzame izgube prenosne družbe, ki še niso bile uveljavljene za davčne namene, država članica razširi te določbe zaradi upoštevanja prevzema izgub s strani stalnih poslovnih enot družbe prejemnice, ki so na njenem ozemlju.“.
in Article 7, paragraph 2 shall be replaced by the following:
V členu 7 se odstavek 2 nadomesti z naslednjim:
The Member States may derogate from paragraph 1 where the receiving company has a holding of less than 20 % in the capital of the transferring company.
Države članice lahko uveljavljajo izjemo od odstavka 1 kadar ima družba prejemnica delež v kapitalu prenosne družbe, ki je manjši od 20 %.
From 1 January 2007 the minimum holding percentage shall be 15 %.
Od 1. januarja 2007 je najnižji odstotek deleža 15 %.
From 1 January 2009 the minimum holding percentage shall be 10 %.’;
Od 1. januarja 2009 je najnižji odstotek deleža 10 %.“.
Article 8 shall be replaced by the following:
Člen 8 se nadomesti z naslednjim:
On a merger, division or exchange of shares, the allotment of securities representing the capital of the receiving or acquiring company to a shareholder of the transferring or acquired company in exchange for securities representing the capital of the latter company shall not, of itself, give rise to any taxation of the income, profits or capital gains of that shareholder.
Pri združitvi, delitvi ali zamenjavi kapitalskih deležev, dodelitev vrednostnih papirjev, ki predstavljajo kapital družbe prejemnice ali prevzemnice, delničarju prenosne družbe ali prevzete družbe v zamenjavo za vrednostne papirje, ki predstavljajo kapital slednje družbe, sama po sebi ne povzroči obdavčitve dohodkov, dobičkov ali kapitalskih dobičkov tega delničarja.