natgillin/translations-raw huggingface dataset:
The responsibility for verifying the net cost lies with the national regulatory authority.
Celotne neto stroške obveznosti univerzalne storitve je treba za vsakega imenovanega izvajalca univerzalne storitve izračunati kot vsoto neto stroškov, ki izhajajo iz posebnih komponent obveznosti univerzalne storitve, pri čemer se upoštevajo vse neopredmetene koristi.
The universal service provider(s) shall cooperate with the national regulatory authority to enable it to verify the net cost.
Nacionalni regulativni organ je odgovoren za preverjanje neto stroškov. Izvajalec(-ci) univerzalne storitve sodelujejo z nacionalnim regulativnim organom, da slednji lahko preveri neto stroške.
Part C: Recovery of any net costs of universal service obligations
Del C: Povračilo morebitnih neto stroškov iz obveznosti univerzalne storitve
The recovery or financing of any net costs of universal service obligations may require designated universal service providers to be compensated for the services that they provide under non-commercial conditions.
Za povračilo ali financiranje morebitnih neto stroškov iz obveznosti univerzalne storitve se lahko zahteva, da imenovani izvajalci univerzalne storitve prejmejo nadomestilo za storitve, ki jih opravljajo pod nekomercialnimi pogoji.
As such compensation involves financial transfers, Member States have to ensure that they are undertaken in an objective, transparent, non-discriminatory and proportionate manner.
Ker tako nadomestilo vključuje finančne prenose, morajo države članice zagotoviti, da se ti prenosi izvajajo objektivno, pregledno, nediskriminacijsko in sorazmerno.
This means that the transfers result as far as possible in the least distortion to competition and to user demand.
To pomeni, da naj bi prenosi po možnosti povzročili minimalno izkrivljanje konkurence in tržnega povpraševanja.
A sharing mechanism based on a fund referred to in Article 7(4) should use a transparent and neutral mechanism for collecting contributions that avoids a double imposition of contributions falling on both outputs and inputs of undertakings.
Za mehanizem delitve, ki temelji na skladu iz člena 7(4), bi bilo treba uporabiti pregledno in nepristransko metodo zbiranja prispevkov, ki bi preprečevala dvojno obračunavanje prispevkov, tako za vložke in tudi izložke podjetij.
The independent body administering the fund is to be responsible for collecting contributions from undertakings, which are assessed as liable to contribute to the net cost of universal service obligations in the Member State and is to oversee the transfer of sums due to the undertakings entitled to receive payments from the fund.’;
Neodvisni organ, ki upravlja sklad, je odgovoren za zbiranje prispevkov podjetij, ki v državi članici štejejo med podjetja, ki so dolžna prispevati svoj delež k neto stroškom obveznosti univerzalne storitve, in mora nadzorovati prenos zapadlih vsot podjetjem, ki so upravičena do prejema plačil iz sklada.“;
Complete market-opening will help to expand the overall size of the postal markets.
Popolno odprtje trga bo pripomoglo k razširitvi celotnega obsega poštnega trga.
It will further contribute to maintaining sustainable and quality employment within universal service providers as well as facilitate the creation of new jobs in other operators, new entrants and associated economic sectors.
Prispevalo bo tudi k vzdrževanju trajnega in kakovostnega zaposlovanja med izvajalci univerzalne storitve kot tudi pospešilo ustvarjanje novih delovnih mest pri drugih izvajalcih, novih konkurentih in povezanih gospodarskih dejavnostih.
Council Directive 2008/7/EC
Direktiva Sveta 2008/7/ES
concerning indirect taxes on the raising of capital
o posrednih davkih na zbiranje kapitala
Having regard to the Treaty establishing the European Community, and in particular Articles 93 and 94 thereof,
ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti členov 93 in 94 Pogodbe,
Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital [3] has been substantially amended several times [4].
Direktiva Sveta 69/335/EGS z dne 17. julija 1969 o posrednih davkih na zbiranje kapitala [3] je bila že večkrat temeljito spremenjena [4].
The indirect taxes on the raising of capital, namely the capital duty (the duty chargeable on contributions of capital to companies and firms), the stamp duty on securities, and duty on restructuring operations, regardless of whether those operations involve an increase in capital, give rise to discrimination, double taxation and disparities which interfere with the free movement of capital.
Posredni davki na zbiranje kapitala, in sicer dajatev na kapital (dajatev, ki se obračunava družbam na vložke kapitala), kolkovina na vrednostne papirje in dajatev na prestrukturiranje povzročajo diskriminacijo, dvojno obdavčenje in neskladja, ki so v nasprotju s prostim pretokom kapitala, ne glede na to, ali te operacije dejavnosti vključujejo povečanje kapitala.
The same applies as regards other indirect taxes with the same characteristics as capital duty and the stamp duty on securities.
Isto velja za druge posredne davke z enakimi značilnostmi, kakor jih imata dajatev na kapital in kolkovina na vrednostne papirje.
Consequently, it is in the interests of the internal market to harmonise the legislation on indirect taxes on the raising of capital in order to eliminate, as far as possible, factors which may distort conditions of competition or hinder the free movement of capital.
Posledično je v interesu notranjega trga, da se zakonodaja o posrednih davkih na zbiranje kapitala uskladi, da se bo v največji možni meri odpravilo dejavnike, ki lahko izkrivljajo pogoje konkurence ali ovirajo prosto gibanje kapitala.
The economic effects of capital duty are detrimental to the regrouping and development of undertakings.
Gospodarski učinki dajatve na kapital so škodljivi za prestrukturiranje in razvoj podjetij.
Such effects are particularly harmful in the present economic situation in which there is a paramount need for priority to be given to stimulating investment.
Taki učinki so še zlasti škodljivi v sedanjih gospodarskih razmerah, v katerih je nujno potrebno dati prednost spodbudnim naložbam.
The best solution for attaining these objectives would be to abolish capital duty.
Najboljša rešitev za doseganje teh ciljev bi bilo odpraviti dajatve na kapital.
However, the losses of revenue which would result from the immediate application of such a measure are unacceptable for Member States which currently apply capital duty.
Vendar so izgube prihodka, ki bi ga povzročilo takojšnje izvajanje takega ukrepa, za države članice, ki trenutno uporabljajo dajatev na kapital, nesprejemljive.
Those Member States should therefore have the opportunity to continue to subject to capital duty all or part of the transactions concerned, it being understood that a single rate of tax must be charged within one and the same Member State.
Zato bi morale te države članice imeti možnost, da vse transakcije ali del zadevnih transakcij še naprej zavežejo dajatvi na kapital, pri čemer je razumljivo, da se mora v isti državi članici davek obračunati po enotni davčni stopnji.
Once a Member State has chosen not to levy capital duty on all or part of the transactions under this Directive, it should not be possible for it to reintroduce such duties.
Če se država članica odloči, da ne bo obračunavala dajatve na kapital za vse transakcije ali del transakcij v okviru te direktive, ne sme imeti možnosti, da bi te dajatve ponovno uvedla.
It is inherent in the concept of an internal market that a duty on the raising of capital within the internal market by a company or firm should not be charged more than once.
Zamisel o notranjem trgu pomeni, da naj se dajatev na zbiranje kapitala družbe na notranjem trgu ne bi obračunala več kot enkrat.
Accordingly, if the Member State to which the taxing right is attributed does not levy capital duty on certain or all transactions covered by this Directive, no other Member State is to exercise a taxing right in respect of those transactions.
Če tako država članica, ki ima pravico do obdavčevanja, ne obračunava dajatve na kapital pri nekaterih ali vseh transakcijah v okviru te direktive, nobena druga država ne sme uveljavljati pravice do obdavčevanja v zvezi s temi transakcijami.
It is appropriate to maintain strict conditions for situations where Member States continue to levy capital duty, in particular as regards exemptions and reductions.
Primerno je, da se v primerih, ko države članice še naprej obračunavajo dajatev na kapital, ohranijo strogi pogoji, zlasti kar zadeva oprostitve in znižanja.
Apart from capital duty, no indirect taxes on the raising of capital should be levied.
Razen dajatve na kapital se na zbiranje kapitala ne bi smelo obračunavati posrednih davkov.
In particular, no stamp duty should be levied on securities, regardless of the origin of such securities, and regardless of whether they represent a company’s own capital or its loan capital.
Zlasti se na vrednostne papirje ne sme obračunavati kolkovina, ne glede na izvor teh vrednostnih papirjev in ne glede na to, ali pomenijo lastni kapital družbe ali tuji kapital.
The list of capital companies set out in Directive 69/335/EEC is incomplete and should therefore be adapted.
Seznam kapitalskih družb iz Direktive 69/335/EGS ni popoln in bi ga zato bilo treba prilagoditi.
Since the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Ker ciljev te direktive države članice ne morejo zadovoljivo doseči in ker jih lažje doseže Skupnost, lahko Skupnost sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe.
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.
V skladu z načelom sorazmernosti iz navedenega člena, ta direktiva ne prekoračuje okvirov, ki so potrebni za doseganje teh ciljev.
The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives.
Obveznost prenosa te direktive v nacionalno zakonodajo bi morala biti omejena na tiste določbe, ki pomenijo vsebinsko spremembo v primerjavi s prejšnjimi direktivami.
This Directive should be 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 Annex II, Part B.
Ta direktiva ne sme posegati v obveznosti držav članic glede rokov za prenos direktiv v nacionalno zakonodajo iz dela B Priloge II.
In view of the detrimental effects of capital duty, the Commission should report every three years on the operation of this Directive with a view to abolishing this duty,
Zaradi škodljivih posledic dajatve na kapital bi morala Komisija vsake tri leta poročati o izvajanju te direktive z namenom, da se ta dajatev odpravi –
This Directive regulates the levying of indirect taxes in respect of the following:
Ta direktiva ureja obračunavanje posrednih davkov v zvezi z naslednjim:
contributions of capital to capital companies;
vložki kapitala za kapitalske družbe;
restructuring operations involving capital companies;
prestrukturiranjem, ki vključuje kapitalske družbe;
the issue of certain securities and debentures.
izdajanjem določenih vrednostnih papirjev in zadolžnic.
Capital company
Kapitalska družba
For the purposes of this Directive ‘capital company’ means:
Za namene te direktive „kapitalska družba“ pomeni:
any company which takes one of the forms listed in Annex I;
katero koli družbo, ki ustreza eni izmed oblik, naštetih v Prilogi I;
any company, firm, association or legal person the shares in whose capital or assets can be dealt in on a stock exchange;
katero koli družbo, združenje ali pravno osebo z deleži v kapitalu ali sredstvih, s katerimi se lahko trguje na borzi;
any company, firm, association or legal person operating for profit, whose members have the right to dispose of their shares to third parties without prior authorisation and are only responsible for the debts of the company, firm, association or legal person to the extent of their shares.
katero koli družbo, združenje ali pravno osebo, ki posluje zaradi pridobivanja dobička, katere člani imajo pravico ravnanja s svojimi deleži v korist tretjih oseb brez poprejšnjega dovoljenja in odgovarjajo za dolgove te družbe, združenja ali pravne osebe samo v višini svojih deležev.
For the purposes of this Directive, any other company, firm, association or legal person operating for profit shall be deemed to be a capital company.
Za namene te direktive se katera koli druga družba, združenje ali pravna oseba, ki posluje zaradi pridobivanja dobička, šteje za kapitalsko družbo.
Contributions of capital
Vložki kapitala
For the purposes of this Directive and subject to Article 4, the following transactions shall be considered to be ‘contributions of capital’:
Za namene te direktive in ob upoštevanju člena 4 za naslednje transakcije velja, da so „vložki kapitala“:
the formation of a capital company;
ustanovitev kapitalske družbe;
the conversion into a capital company of a company, firm, association or legal person which is not a capital company;
preoblikovanje družbe, združenja ali pravne osebe, ki ni kapitalska družba, v kapitalsko družbo;
an increase in the capital of a capital company by contribution of assets of any kind;
povečanje kapitala kapitalske družbe z vložkom sredstev katere koli vrste;
an increase in the assets of a capital company by contribution of assets of any kind, in consideration not of shares in the capital or assets of the company, but of rights of the same kind as those of members, such as voting rights, a share in the profits or a share in the surplus upon liquidation;
povečanje sredstev kapitalske družbe z vložkom sredstev katere koli vrste za plačilo, ne z deležem v kapitalu ali sredstvih družbe, ampak z enakimi pravicami, kakor jih imajo člani, kot so glasovalne pravice, udeležba v dobičku ali udeležba v presežku po likvidaciji;
the transfer from a third country to a Member State of the centre of effective management of a capital company whose registered office is in a third country;
prenos sedeža dejanske uprave kapitalske družbe, ki ima registrirani sedež v tretji državi, iz tretje države v državo članico;
the transfer from a third country to a Member State of the registered office of a capital company whose centre of effective management is in a third country;
prenos registriranega sedeža kapitalske družbe, ki ima sedež dejanske uprave v tretji državi, iz tretje države v državo članico;
an increase in the capital of a capital company by capitalisation of profits or of permanent or temporary reserves;
povečanje kapitala kapitalske družbe s kapitalizacijo dobička ali trajnih ali začasnih rezerv;
an increase in the assets of a capital company through the provision of services by a member which does not entail an increase in the company’s capital, but which does result in a variation in the rights in the company or which may increase the value of the company’s shares;
povečanje sredstev kapitalske družbe prek storitev člana, ki ne povzroča povečanja kapitala družbe, temveč je njegova posledica sprememba pravic v družbi ali pa lahko poveča vrednost deležev družbe;
a loan taken up by a capital company, if the creditor is entitled to a share in the profits of the company;
posojilo, ki ga najame kapitalska družba, če je posojilodajalec upravičen do udeležbe v dobičku družbe;
a loan taken up by a capital company with a member or a member’s spouse or child, or a loan taken up with a third party, if it is guaranteed by a member, on condition that such loans have the same function as an increase in the company’s capital.
posojilo, ki ga najame kapitalska družba za člana ali njegovega zakonca ali otroka, ali posojilo, ki ga najame za tretjo stranko, če zanj jamči član, pod pogojem, da imajo taka posojila enako vlogo kot povečanje kapitala družbe.
Restructuring operations
Prestrukturiranje
For the purposes of this Directive, the following restructuring operations shall not be considered to be contributions of capital:
Za namene te uredbe naslednje dejavnosti „prestrukturiranja“ ne štejejo za vložek kapitala:
the transfer by one or more capital companies of all their assets and liabilities, or one or more branches of activity to one or more capital companies which are in the process of being formed or which are already in existence, provided that the consideration for the transfer consists at least in part of securities representing the capital of the acquiring company;
prenos, s strani ene ali več kapitalskih družb, vseh sredstev in obveznosti ali ene ali več vej dejavnosti na eno ali več kapitalskih družb, ki so v postopku ustanavljanja ali že obstajajo, pod pogojem, da plačilo vsaj delno vključuje vrednostne papirje, ki pomenijo kapital družbe prevzemnice;
the acquisition, by a capital company which is in the process of being formed or which is already in existence, of shares representing a majority of the voting rights of another capital company, provided that the consideration for the shares acquired consists at least in part of securities representing the capital of the former company.
pridobitev, s strani kapitalske družbe, ki je v postopku ustanavljanja ali že obstaja, deležev, ki pomenijo večino glasovalnih pravic druge kapitalske družbe, pod pogojem, da plačilo za pridobljene deleže vsaj delno vključuje vrednostne papirje, ki pomenijo kapital prve družbe.
Where the majority of the voting rights is reached by means of two or more transactions, only the transaction whereby the majority of voting rights is reached and any subsequent transactions shall be regarded as restructuring operations.
Če se večina glasovalnih pravic doseže s pomočjo dveh ali več transakcij, veljajo za dejavnosti prestrukturiranja samo transakcije, pri katerih se doseže večina glasovalnih pravic, in kakršne koli nadaljnje transakcije.
Restructuring operations shall also include the transfer to a capital company of all assets and liabilities of another capital company which is wholly owned by the former company.
„Dejavnosti prestrukturiranja“ vključujejo tudi prenos vseh sredstev in obveznosti druge kapitalske družbe, ki je v popolni lasti prejšnjega podjetja, kapitalski družbi.
Transactions not subject to indirect tax
Transakcije, ki niso posredno obdavčene
Member States shall not subject capital companies to any form of indirect tax whatsoever in respect of the following:
Države članice kapitalskih družb ne zavežejo nobeni obliki posrednega davka v zvezi z:
contributions of capital;
vložki kapitala;
loans, or the provision of services, occurring as part of contributions of capital;
posojili ali opravljanjem storitev v okviru vložkov kapitala;
registration or any other formality required before the commencement of business to which a capital company may be subject by reason of its legal form;
registracijo ali katero koli drugo formalnostjo, ki ji je kapitalska družba, ki posluje zaradi pridobivanja dobička, lahko zavezana pred začetkom poslovanja zaradi svoje pravne oblike;
alteration of the constituent instrument or regulations of a capital company, and in particular the following:
spremembo ustanovitvene listine ali pravil kapitalske družbe in zlasti naslednjim:
the conversion of a capital company into a different type of capital company;
preoblikovanjem kapitalske družbe v drugačno obliko kapitalske družbe;
the transfer from a Member State to another Member State of the centre of effective management or of the registered office of a capital company;
prenosom sedeža dejanske uprave ali registriranega sedeža kapitalske družbe iz države članice v drugo državo članico;
a change in the objects of a capital company;
spremembo predmeta poslovanja kapitalske družbe;
the extension of the period of existence of a capital company;
podaljšanjem časa obstoja kapitalske družbe;
the restructuring operations referred to in Article 4.
prestrukturiranjem iz člena 4.
Member States shall not subject the following to any form of indirect tax whatsoever:
Države članice ne zavežejo nobeni obliki posrednega davka:
the creation, issue, admission to quotation on a stock exchange, making available on the market or dealing in stocks, shares or other securities of the same type, or of the certificates representing such securities, by whomsoever issued;
oblikovanja, izdaje, uvrstitve v kotacijo na borzi, uvrstitve na trg ali trgovanja z delnicami, deleži ali drugimi vrednostnimi papirji enake vrste ali s potrdili, ki predstavljajo take vrednostne papirje, ne glede na to, kdo jih je izdal;
loans, including government bonds, raised by the issue of debentures or other negotiable securities, by whomsoever issued, or any formalities relating thereto, or the creation, issue, admission to quotation on a stock exchange, making available on the market or dealing in such debentures or other negotiable securities.
posojil, vključno z državnimi obveznicami, najetih z izdajo zadolžnic ali drugih prenosljivih vrednostnih papirjev, ne glede na to, kdo jih je izdal, ali katerih koli formalnosti, povezanih z njimi, ali oblikovanja, izdaje, uvrstitve v kotacijo na borzi, uvrstitve na trg ali trgovanja s temi zadolžnicami ali drugimi prenosljivimi vrednostnimi papirji.
Duties and value added tax
Dajatve in davek na dodano vrednost
Notwithstanding Article 5, Member States may charge the following duties and taxes:
Ne glede na člen 5 lahko države članice obračunajo naslednje dajatve in davke:
duties on the transfer of securities, whether charged at a flat rate or not;
dajatve na prenos vrednostnih papirjev, zaračunane bodisi pavšalno ali ne;
transfer duties, including land registration taxes, on the transfer, to a capital company, of businesses or immovable property situated within their territory;
dajatve na prenos, vključno z davki na registracijo nepremičnin, na prenos poslovanja ali nepremičnin na svojem ozemlju kapitalski družbi;
transfer duties on assets of any kind transferred to a capital company, insofar as such property is transferred for a consideration other than shares in the company;
dajatve na prenos na sredstva katere koli vrste, prenesena v kapitalsko družbo, če je tako premoženje preneseno za plačilo, razen za deleže družbe;
duties on the creation, registration or discharge of mortgages or other charges on land or other property;
dajatve na ustanovitev, vpis ali izbris hipotek ali drugih pravic na zemljišču ali drugem premoženju;
duties in the form of fees or dues;
dajatve v obliki pristojbin in taks;
value added tax.
davek na dodano vrednost.
The amount charged by way of the duties and taxes listed in points (b) to (e) of paragraph 1 shall not vary according to whether or not the centre of effective management or the registered office of the capital company is situated within the territory of the Member State charging the duties or taxes.
Znesek, obračunan v obliki dajatev in davkov iz točk (b) do (e) odstavka 1 se ne razlikuje glede na to, ali je sedež dejanske uprave ali registrirani sedež kapitalske družbe na ozemlju države članice, ki obračunava dajatve in davke.
Those amounts may not exceed those of duties or taxes applicable to like transactions which take place within the Member State charging them.
Ti zneski ne smejo presegati zneskov dajatev in davkov, ki se uporabljajo pri podobnih transakcijah, ki potekajo v državi članici, ki jih obračuna.
Levying of capital duty in certain Member States
Obračunavanje dajatve na kapital v nekaterih državah članicah
Notwithstanding Article 5(1)(a), a Member State which as at 1 January 2006 charged a duty on contributions of capital to capital companies, hereinafter ‘capital duty’, may continue to do so provided that it complies with Articles 8 to 14.
Ne glede na člen 5(1)(a) lahko država članica, ki je 1. januarja 2006 kapitalskim družbam obračunavala dajatev na vložke kapitala, v nadaljnjem besedilu „dajatev na kapital“, s tem nadaljuje, pod pogojem, da izpolnjuje zahteve iz členov 8 do 14.