natgillin/translations-raw huggingface dataset:
If, at any time after 1 January 2006, a Member State discontinues the charging of capital duty, it may not reintroduce it.
Če država članica kadar koli po 1. januarju 2006 preneha zaračunavati dajatev na kapital, je ne sme ponovno uvesti.
If, at any time after 1 January 2006, a Member State discontinues the charging of capital duty on the contributions of capital referred to in Article 3(g) to (j), it may not reintroduce capital duty on such contributions of capital, notwithstanding Article 10(2).
Če država članica kadar koli po 1. januarju 2006 preneha obračunavati dajatev na kapital na vložke kapitala iz člena 3(g) do (j), dajatve na kapital na take vložke kapitala ne more ponovno uvesti, ne glede na člen 10(2).
If, at any time after 1 January 2006, a Member State discontinues the charging of capital duty on the supplying of fixed or working capital to a branch, it may not reintroduce duty on the contributions of capital concerned, notwithstanding Article 10(4).
Če država članica kadar koli po 1. januarju 2006 preneha obračunavati dajatev na kapital na zagotavljanje kapitala v obliki stalnih ali gibljivih sredstev podružnici, dajatve na zadevne vložke kapitala ne more ponovno uvesti, ne glede na člen 10(4).
If, at any time after 1 January 2006, a Member State allows exemptions under Article 13, it may not subsequently charge capital duty on the contributions of capital concerned.
Če država članica kadar koli po 1. januarju 2006 dovoli oprostitve v skladu s členom 13, dajatve na kapital na zadevne vložke kapitala ne more obračunati naknadno.
Rate of capital duty
Stopnja dajatve na kapital
Capital duty shall be charged at a single rate.
Dajatev na kapital se obračunava po enotni stopnji.
The rate of capital duty applied by a Member State may not exceed the rate applied by that Member State on 1 January 2006.
Stopnja dajatve na kapital, ki jo uporablja država članica, ne sme presegati stopnje, ki jo je ta država članica uporabljala 1. januarja 2006.
Where, after that date, the Member State reduces the rate applied, it may not reintroduce a higher rate.
Če država članica po tem datumu zniža stopnjo, ki se uporablja, ne more ponovno uvesti višje stopnje.
The rate of capital duty may not in any event exceed 1 %.
Stopnja dajatve na kapital v nobenem primeru ne sme presegati 1 %.
Exclusion of certain entities from the scope of application
Izključitev nekaterih subjektov iz področja uporabe
Member States may for the purposes of levying capital duty choose not to regard as capital companies the entities referred to in Article 2(2).
Države članice se lahko odločijo, da za namene obračunavanja dajatve na kapital subjektov iz člena 2(2) ne obravnavajo kot kapitalske družbe.
Transactions subject to capital duty and distribution of taxing rights
Transakcije, na katere se obračunava dajatev na kapital, in delitev pravice do obdavčitve
Where, pursuant to Article 7(1), a Member State continues to charge capital duty, it shall subject to capital duty the contributions of capital referred to in Article 3(a) to (d), if the centre of effective management of the capital company is situated in that Member State at the time when the contribution of capital is made.
Če v skladu s členom 7(1) država članica še naprej obračunava dajatev na kapital, zaveže vložke kapitala iz člena 3(a) do (d), če je sedež dejanske uprave kapitalske družbe takrat, ko se vložek kapitala vplača, v tej državi članici.
It shall also subject to capital duty the contributions of capital referred to in Article 3(e) and (f).
Dajatvi na kapital zaveže tudi vložke kapitala iz člena 3(e) in (f).
Where a Member State continues to charge capital duty, it may do so on the contributions of capital referred to in Article 3(g) to (j), if the centre of effective management of the capital company is situated in that Member State at the time when the contribution of capital is made.
Če država članica še naprej obračunava dajatev na kapital, jo lahko obračunava na vložke kapitala iz člena 3(g) do (j), če je sedež dejanske uprave kapitalske družbe takrat, ko se vložek kapitala vplača, v tej državi članici.
Where the centre of effective management of a capital company is situated in a third country and its registered office is situated in a Member State which continues to charge capital duty, contributions of capital shall be subject to capital duty in that Member State.
Če je sedež dejanske uprave kapitalske družbe v tretji državi in registrirani sedež te družbe v državi članici, ki še naprej obračunava dajatev na kapital, se vložki kapitala zavežejo dajatvi na kapital v tej državi članici.
Where the registered office and the centre of effective management of a capital company are situated in a third country, the supply of fixed or working capital to a branch situated in a Member State which continues to charge capital duty may be subject to capital duty in that Member State.
Če sta registrirani sedež in sedež dejanske uprave kapitalske družbe v tretji državi, se lahko zagotavljanje kapitala v obliki stalnih ali gibljivih sredstev podružnici, ki je v državi članici, ki še naprej obračunava dajatev na kapital, zaveže dajatvi na kapital v tej državi članici.
Basis of assessment for capital duty
Osnova za odmero dajatve na kapital
In the case of contributions of capital as referred to in Article 3(a), (c) and (d), the basis of assessment for capital duty shall be the actual value of assets of any kind contributed or to be contributed by the members, after the deduction of liabilities assumed and of expenses borne by the company as a result of each contribution.
Pri vložkih kapitala iz člena 3(a), (c) in (d) je osnova za odmero dajatve na kapital dejanska vrednost sredstev katere koli vrste, ki jih vložijo ali naj bi jih vložili člani, po odbitku predvidenih obveznosti in stroškov, ki jih ima družba zaradi vsakega vložka.
The charging of capital duty may be postponed until the contributions have been effected.
Obračunavanje dajatve na kapital se lahko odloži, dokler vložki niso vplačani.
In the case of contributions of capital as referred to in Article 3(b), (e) and (f), the basis of assessment for capital duty shall be the actual value of the assets of any kind belonging to the company at the time of the conversion or transfer, after the deduction of liabilities and expenses for which the company is responsible at that time.
Pri vložkih kapitala iz člena 3(b), (e) in (f) je osnova za odmero dajatve na kapital dejanska vrednost sredstev katere koli vrste, ki pripadajo družbi v času preoblikovanja ali prenosa, po odbitku obveznosti in stroškov, za katere je družba odgovorna v tem času.
In the case of contributions of capital as referred to in Article 3(g), the basis of assessment for capital duty shall be the nominal amount of the increase.
Pri vložkih kapitala iz člena 3(g) je osnova za odmero dajatve na kapital nominalni znesek takega povečanja.
In the case of contributions of capital as referred to in Article 3(h), the basis of assessment for capital duty shall be the actual value of the services provided, after deduction of the liabilities assumed and the expenses borne by the company as a result of the provision of such services.
Pri vložkih kapitala iz člena 3(h) je osnova za odmero dajatve na kapital dejanska vrednost opravljenih storitev po odbitku predvidenih obveznosti in stroškov, ki jih ima družba zaradi opravljanja teh storitev.
In the case of contributions of capital as referred to in Article 3(i) and (j), the basis of assessment for capital duty shall be the nominal amount of the loan taken up.
Pri vložkih kapitala iz člena 3(i) in (j) je osnova za odmero dajatve na kapital nominalni znesek najetega posojila.
In the cases referred to in paragraphs 1 and 2, the actual value of the shares in the company allotted or belonging to each member may be used as the basis of assessment for capital duty, except where contributions are made only in cash.
V primerih iz odstavkov 1 in 2 se lahko dejanska vrednost deležev družbe, ki so dodeljeni ali pripadajo vsakemu članu, upošteva kot osnova za odmero dajatve na kapital, razen če se vložki vplačajo samo v gotovini.
The amount on which duty is charged shall in no circumstances be less than the nominal amount of the shares in the company allotted or belonging to each member.
Znesek, od katerega se obračuna dajatev, ne sme biti v nobenem primeru nižji od nominalnega zneska deležev družbe, ki so dodeljeni ali pripadajo vsakemu članu.
Exclusion from the basis of assessment for capital duty
Izključitev iz osnove za odmero dajatve na kapital
In the case of an increase in capital, the basis of assessment for capital duty shall not include the following:
Pri povečanju kapitala osnova za odmero dajatve na kapital ne vključuje:
the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty;
zneska sredstev kapitalske družbe, ki so namenjena za povečanje kapitala in so že bila zavezana dajatvi na kapital;
the amount of the loans taken up by the capital company which are converted into shares in the company and which have already been subjected to capital duty.
zneska posojil, ki jih je najela kapitalska družba, ki so spremenjena v deleže družbe in so že bila zavezana dajatvi na kapital.
A Member State may exclude from the basis of assessment for capital duty the amount of the capital contributed by a member with unlimited liability for the obligations of a capital company as well as the share of such a member in the company’s assets.
Država članica lahko iz osnove za odmero dajatve na kapital izključi znesek kapitala, ki ga je vložil član z neomejeno odgovornostjo za obveznosti kapitalske družbe, pa tudi delež takega člana v sredstvih družbe.
Where a Member State exercises that power, any transaction as a result of which the liability of a member is limited to his share in the company’s capital, in particular when the limitation of liability results from the conversion of a capital company into a different type of capital company, shall be subject to capital duty.
Kadar država članica uveljavi to pravico, se katera koli transakcija, ki povzroči, da je odgovornost člana omejena na njegov delež v kapitalu družbe, zlasti kadar omejitev odgovornosti izhaja iz preoblikovanja kapitalske družbe v drugo obliko kapitalske družbe, zaveže dajatvi na kapital.
Capital duty shall be charged in all such cases on the value of the share in the company’s assets belonging to members with unlimited liability for the company’s obligations.
Dajatev na kapital se obračuna v vseh takih primerih od vrednosti deleža v sredstvih družbe, ki pripada članom z neomejeno odgovornostjo za obveznosti družbe.
In the case of a contribution of capital as referred to in Article 3(c), following a reduction in the company’s capital as a result of losses sustained, that part of the contribution of capital which corresponds to the reduction in capital may be excluded from the basis of assessment, provided that the contribution of capital occurs within four years of the reduction in capital.
Pri vložku kapitala iz člena 3(c), ki sledi zmanjšanju kapitala družbe zaradi izgub, se lahko del vložka kapitala, ki ustreza zmanjšanju kapitala, izključi iz osnove za odmero, pod pogojem, da se ta vložek kapitala vplača v štirih letih po zmanjšanju kapitala.
Exemption of contributions of capital to certain capital companies
Oprostitve vložkov kapitala za določene kapitalske družbe
Member States may exempt from capital duty contributions of capital made to the following:
Države članice lahko oprostijo dajatve na kapital vložke kapitala, vplačane:
capital companies which supply public services, such as public transport undertakings, port authorities or undertakings supplying water, gas or electricity, in cases where the State or regional or local authorities own at least half of the company’s capital;
kapitalskim družbam, ki opravljajo javne storitve, kot so prevozna podjetja, pristaniške uprave ali podjetja za oskrbo z vodo, plinom ali elektriko, v primerih, ko imajo država ali regionalne ali lokalne oblasti v lasti najmanj polovico kapitala družbe;
capital companies which, in accordance with their regulations and in fact, pursue exclusively and directly cultural, social, relief or educational objectives.
kapitalskim družbam, ki si v skladu s svojimi pravili in dejansko prizadevajo izključno in neposredno za kulturne, socialne, podporne ali izobraževalne cilje.
Member States which exempt such contributions of capital from capital duty shall also apply the exemption to the supply of fixed or working capital to a branch within its territory as referred to in Article 10(4).
Države članice, ki take vložke kapitala oprostijo dajatve na kapital, to oprostitev uporabljajo tudi za zagotavljanje kapitala v obliki stalnih ali gibljivih sredstev podružnici na njihovem ozemlju iz člena 10(4).
Derogation procedure
Postopek odstopanja
Certain types of contributions of capital or of capital companies may be the subject of exemptions or reductions in rates in order to achieve fairness in taxation, or for social considerations, or to enable a Member State to deal with special situations.
Določene vrste vložkov kapitala ali kapitalskih družb so lahko predmet oprostitev ali znižanj stopenj, da bi se dosegla poštenost obdavčitve, ali zaradi socialnih vidikov, ali da bi državi članici omogočili obravnavo posebnih situacij.
The Member State which proposes to take such a measure shall refer the matter to the Commission in good time, having regard to the application of Article 97 of the Treaty.
Država članica, ki predlaga uvedbo takega ukrepa, predloži zadevo Komisiji pravočasno in ob upoštevanju uporabe člena 97 Pogodbe.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 3, 4, 5, 7, 8, 12, 13 and 14 by 31 December 2008 at the latest.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s členi 3, 4, 5, 7, 8, 12, 13 in 14, najpozneje do 31. decembra 2008.
They shall forthwith communicate to the Commission the texts of those provisions and a correlation table between those provisions and this Directive.
Komisiji takoj sporočijo besedila navedenih predpisov in primerjalno tabelo med predpisi in to direktivo.
They shall also include a statement that references in existing laws, regulations and administrative provisions to the directives repealed by this Directive shall be construed as references to this Directive.
Vključijo tudi izjavo, da v predpisih sklici na direktive, ki so s to direktivo preklicane, pomenijo sklice na to direktivo.
The methods of making such reference and how that statement is to be formulated shall be laid down by Member States.
Način sklicevanja in obliko izjave določijo države članice.
Directive 69/355/EEC, as amended by the Directives listed in Part A of Annex II, is repealed with effect from 1 January 2009, without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Part B of Annex II.
Direktiva 69/355/EGS, kot je bila spremenjena z direktivami iz dela A Priloge II, se razveljavi s 1. januarjem 2009, brez poseganja v obveznosti držav članic glede rokov za prenos direktiv iz dela B Priloge II v nacionalno zakonodajo.
References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex III.
Sklici na razveljavljene direktive se razumejo kot sklici na to direktivo in se berejo skladno s korelacijsko tabelo v Prilogi III.
The Commission shall report to the Council every three years on the operation of this Directive notably with the view to abolish capital duty.
Komisija poroča Svetu o izvajanju te direktive vsake tri leta, predvsem z namenom, da se odpravi dajatve na kapital.
In order to assist the Commission with the review, Member States shall provide the Commission with information in respect of the revenue from capital duty.
V pomoč Komisiji pri opravljanju pregleda ji države članice pošljejo podatke o prihodku iz dajatev na kapital.
This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
Ta direktiva začne veljati dvajseti dan po objavi Uradnem listu Evropske unije.
Articles 1, 2, 6, 9, 10 and 11 shall apply from 1 January 2009.
Členi 1, 2, 6, 9, 10 in 11 se uporabljajo od 1. januarja 2009.
Opinion of the European Parliament of 12 December 2007 (not yet published in the Official Journal).
Mnenje z dne 12. decembra 2007 (še ni objavljeno v Uradnem listu).
OJ C 126, 7.6.2007, p. 6.
UL C 126, 7.6.2007, str. 6.
Companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) [1]
Družbe, ustanovljene v skladu z Uredbo Sveta (ES) št. 2157/2001 z dne 8. oktobra 2001 o statutu evropske družbe (SE) [1];
companies under Belgian law known as:
družbe po belgijski zakonodaji:
société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid
société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid;
companies under Bulgarian law known as:
družbe po bolgarski zakonodaji:
‘Акционерно дружество’
„акционерно дружество“
‘Командитно дружество с акции’
„командитно дружество с акции“
‘Дружество с ограничена отговорност’
„дружество с ограничена отговорност“;
companies under Czech law known as:
družbe po češki zakonodaji:
společnost s ručením omezeným
společnost s ručením omezeným;
companies under Danish law known as:
družbe po danski zakonodaji:
kommandit-aktieselskab
kommandit-aktieselskab;
companies under German law known as:
družbe po nemški zakonodaji:
Gesellschaft mit beschränkter Haftung
Gesellschaft mit beschränkter Haftung;
companies under Estonian law known as:
družbe po estonski zakonodaji:
tulundusühistu
tulundusühistu;
companies under Irish law known as: companies incorporated with limited liability
družbe po irski zakonodaji: companies incorporated with limited liability;
companies under Greek law known as:
družbe po grški zakonodaji:
Εταιρία Περιωρισμένης Ευθύνης
Εταιρεία Περιορισμένης Ευθύνης;
companies under Spanish law known as:
družbe po španski zakonodaji:
sociedad de responsabilidad limitada
sociedad de responsabilidad limitada;
companies under French law known as:
družbe po francoski zakonodaji:
société à responsabilité limitée
société à responsabilité limitée;
companies under Italian law known as:
družbe po italijanski zakonodaji:
società a responsabilità limitata
società a responsabilità limitata;
companies under Cypriot law known as: εταιρείες περιορισμένης ευθύνης
družbe po ciprski zakonodaji: εταιρείες περιορισμένης ευθύνης;
companies under Latvian law known as: kapitālsabiedrība
družbe po latvijski zakonodaji: kapitālsabiedrība;
companies under Lithuanian law known as:
družbe po litovski zakonodaji:
uždaroji akcinė bendrovė
uždaroji akcinė bendrovė;
companies under Luxembourg law known as:
družbe po luksemburški zakonodaji:
companies under Hungarian law known as:
družbe po madžarski zakonodaji:
korlátolt felelősségű társaság
korlátolt felelősségű társaság;
companies under Maltese law known as:
družbe po malteški zakonodaji:
Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet
Soċjetajiet in akkomandita li l-kapital tagħhom jkun maqsum f’azzjonijiet;
companies under Dutch law known as:
družbe po nizozemski zakonodaji:
open commanditaire vennootschap
open commanditaire vennootschap;
companies under Austrian law known as:
družbe po avstrijski zakonodaji:
companies under Polish law known as:
družbe po poljski zakonodaji:
spółka z ograniczoną odpowiedzialnością
spółka z ograniczoną odpowiedzialnością;
companies under Portuguese law known as:
družbe po portugalski zakonodaji:
sociedade por quotas
sociedade por quotas;
companies under Romanian law known as:
družbe po romunski zakonodaji:
‘societăți în nume colectiv’
„societăți în nume colectiv“
‘societăți în comandită simplă’
„societăți în comandită simplă“
‘societăți pe acțiuni’
„societăți pe acțiuni“
‘societăți în comandită pe acțiuni’
„societăți în comandită pe acțiuni“
‘societăți cu răspundere limitată’
„societăți cu răspundere limitată“;
companies under Slovenian law known as:
družbe po slovenski zakonodaji:
družba z omejeno odgovornostjo
družba z omejeno odgovornostjo;
companies under Slovak law known as:
družbe po slovaški zakonodaji:
komanditná spoločnosť
komanditná spoločnosť;
companies under Finnish law known as:
družbe po finski zakonodaji:
vakuutusyhtiö – försäkringsbolag
vakuutusyhtiö – försäkringsbolag;
companies under Swedish law known as:
družbe po švedski zakonodaji:
försäkringsaktiebolag
försäkringsaktiebolag;
companies under the law of the United Kingdom known as: companies incorporated with limited liability.
družbe po zakonodaji Združenega kraljestva: companies incorporated with limited liability.
Repealed Directive with list of its successive amendments
Razveljavljena direktiva in seznam njenih naknadnih sprememb
(referred to in Article 16(1))
(iz člena 16(1))
Council Directive 69/335/EEC
Direktiva Sveta 69/335/EGS
(OJ L 249, 3.10.1969, p. 25).
(UL L 249, 3.10.1969, str. 25)
Point VI.1 of Annex I to 1972 Act of Accession
Točka VI.1 Priloge I k Aktu o pristopu iz leta 1972
(OJ L 73, 27.3.1972, p. 93).
(UL L 73, 27.3.1972, str. 93)
Council Directive 73/79/EEC
Direktiva Sveta 73/79/EGS
(OJ L 103, 18.4.1973, p. 13).
(UL L 103, 18.4.1973, str. 13)
Council Directive 73/80/EEC
Direktiva Sveta 73/80/EGS
(OJ L 103, 18.4.1973, p. 15).
(UL L 103, 18.4.1973, str. 15)
Council Directive 74/553/EEC
Direktiva Sveta 74/553/EGS
(OJ L 303, 13.11.1974, p. 9).
(UL L 303, 13.11.1974, str. 9)
Point VI.1 of Annex I to 1979 Act of Accession
Točka VI.1 Priloge I k Aktu o pristopu iz leta 1979
(OJ L 291, 19.11.1979, p. 95).
(UL L 291, 19.11.1979, str. 95)
Council Directive 85/303/EEC
Direktiva Sveta 85/303/EGS
(OJ L 156, 15.6.1985, p. 23).
(UL L 156, 15.6.1985, str. 23)
Point V.1 of Annex I to 1985 Act of Accession
Točka V.1 Priloge I k Aktu o pristopu iz leta 1985
(OJ L 302, 15.11.1985, p. 167).
(UL L 302, 15.11.1985, str. 167)
Point XI.B.I.1 of Annex I to 1994 Act of Accession
Točka XI.B.I.1 Priloge I k Aktu o pristopu iz leta 1994
(OJ C 241, 29.8.1994, p. 196).
(UL C 241, 29.8.1994, str. 196)
Point 9.1 of Annex II to 2003 Act of Accession
Točka 9.1 Priloge II k Aktu o pristopu iz leta 2003
(OJ L 236, 23.9.2003, p. 555).
(UL L 236, 23.9.2003, str. 555)
Time-limits for transposition
Rok za prenos
1 January 1972
januar 1972
Directive 69/335/EEC
Direktiva 69/335/EGS
Article 10(1), first subparagraph, and Article 10(2)
Člen 10(1), prvi pododstavek, in člen 10(2)
Article 3(1), introductory words
Člen 3(1), uvodno besedilo
Article 2(1), introductory words
Člen 2(1), uvodno besedilo
Article 2(1)(a) and Annex I
Člen 2(1)(a) in Priloga I
Article 3(2), first sentence
Člen 3(2), prvi stavek
Article 3(2), second sentence
Člen 3(2), drugi stavek
Article 4(1)(a)-(f)
Člen 4(1)(a)–(f)
Article 3(a)-(f) and Article 10(1)
Člen 3(a)–(f) in člen 10(1)
Article 4(1)(g) and (h)
Člen 4(1)(g) in (h)
Article 5(1)(d)(ii)
Člen 5(1)(d)(ii)
Article 3(g)-(j), Article 7(3) and Article 10(2)
Člen 3(g)–(j), člen 7(3) in člen 10(2)
Article 12(2), first subparagraph
Člen 12(2), prvi pododstavek
Article 12(2), second and third subparagraphs
Člen 12(2), drugi in tretji pododstavek
Article 7(1), first and second subparagraphs
Člen 7(1), prvi in drugi pododstavek
Article 4, Article 5(1)(e)
Člen 4, člen 5(1)(e)
Repealed Article 7(1)(b)
Razveljavljeni člen 7(1)(b)
Repealed Article 7(1)(bb)
Razveljavljeni člen 7(1)(bb)
Articles 7 and 8
Člena 7 in 8
Article 7(5) and Article 13, first subparagraph
Člen 7(5) in člen 13, prvi pododstavek
Article 13, second subparagraph
Člen 13, drugi pododstavek
Article 5(1)(a)-(c)
Člen 5(1)(a)–(c)
Council Directive 2008/8/EC
Direktiva Sveta 2008/8/ES
amending Directive 2006/112/EC as regards the place of supply of services
o spremembi Direktive 2006/112/ES glede kraja opravljanja storitev