natgillin/translations-raw huggingface dataset:
Vauxhall intends to source the training from two companies, Impact Training Consultancy and Dale Carnegie.
Podjetje Vauxhall namerava naročiti storitve izvajanja usposabljanja pri dveh podjetjih, in sicer pri podjetjih Impact Training Consultancy in Dale Carnegie.
Probably the GM plants in Eisenach (Germany) or in Gliwice (Poland) which are generally recognised as ‘benchmark’ sites when it come to lean manufacturing.
Verjetno tovarni GM v Eisenachu (Nemčija) ali Gliwicah (Poljska), ki sta na splošno priznani kot „primerjalna“ obrata, kar zadeva vitko proizvodnjo.
These sites are generally recognised as exemplar and regularly visited by parties from other firms or sectors.
Ta obrata sta na splošno priznana kot zgledna primera, zato ju redno obiskujejo stranke iz drugih podjetij ali sektorjev.
It is apparent that the choice of these sites can be motivated by their general ‘benchmark’ status in relation to the application of lean manufacturing principles and that it does not necessarily imply that the training will be GM-specific.
Očitno je, da na izbiro teh lokacij vpliva njihov splošni „primerjalni“ status na področju uporabe načel vitke proizvodnje in da ni nujno, da bo usposabljanje posebej usmerjeno v družbo GM.
List of interested parties that have submitted comments following the opening of the in-depth investigation procedure pursuant to Article 88(2) of the Treaty
Seznam zainteresiranih strank, ki so predložile pripombe po sprožitvi postopka poglobljene preiskave v skladu s členom 88(2) Pogodbe Northwest Automotive Alliance Ltd
For example, the Production System Training concerning the body shop will cover amongst other topics. Fanuc robotics, Siemens control systems and Perceptron measurement systems, all provided by trainers external to Vauxhall.
Na primer, usposabljanje za proizvodni sistem v zvezi z obratom za proizvodnjo karoserij bo med drugim zajemalo: robotiko Fanuc, nadzorne sisteme Siemens in merilne sisteme Perceptron, vse pa bodo zagotovili zunanji izvajalci usposabljanja.
Andrew Miller MP
Christine Russel, članica parlamenta
Ian Lucas MP
Ian Lucas, član parlamenta
Wirral Council
Wirral Council (Svet mesta Wirral)
The National Skills Academy for Manufacturing
The National Skills Academy for Manufacturing (Državna akademija za znanja na področju predelovalnih dejavnosti)
European Metalworkers Federation
Evropska zveza kovinarjev
Ellesmere Port and Neston Borough Council
Ellesmere Port and Neston Borough Council (Svet mest Ellesmere Port in Neston Borough)
Lady Winterton MP
Lady Winterton, članica parlamenta
The Manufacturing Institute
The Manufacturing Institute (Inštitut za predelovalne dejavnosti)
Ben Chapman MP
Ben Chapman, član parlamenta
Cyngor Sir y Fflint/Flintshire County Council
Cyngor Sir y Fflint/Flintshire County Council (Svet okrožja Flintshire)
Confederation of British Industry North West
Confederation of British Industry North West (Zveza britanske industrije za severozahod)
Brian Simpson MP
Brian Simpson, član parlamenta
Cyngor Sir Ddinbych/Denbighshire County Council
Cyngor Sir Ddinbych/Denbighshire County Council (Svet okrožja Denbighshire)
The United Kingdom notified the aid as a grant of individual aid under Article 5 of the Training Aid Regulation which provides that when the amount of aid granted to one enterprise for a single training project exceeds EUR 1 million, the aid is not exempted from the notification requirement. It is noted that the aid amounts to GBP 8784767 and is therefore in excess of EUR 1 million, it is to be paid to one enterprise, and the training project is a single project.
Združeno kraljestvo je priglasilo pomoč kot individualno pomoč v obliki dotacij v skladu s členom 5 Uredbe o pomoči za usposabljanje, v katerem je določeno, da izvzetje iz obveznosti priglasitve ne velja, če znesek pomoči, dodeljene enemu podjetju za posamezen projekt usposabljanja, presega 1 milijon EUR. Ugotovljeno je, da pomoč znaša 8784767 GBP in tako presega 1 milijon EUR, da bo dodeljena samo enemu podjetju in da je projekt usposabljanja individualni projekt.
Northwest Automotive Alliance Ltd
Andrew Miller, član parlamenta
Christine Russel MP Cheshire & Warrington Economic Alliance
Cheshire & Warrington Economic Alliance (Gospodarsko združenje za pokrajini Cheshire in Warrington)
on State aid C 15/07 (ex NN 20/07) implemented by Italy on the tax incentives in favour of certain restructured banks
o državni pomoči C 15/07 (ex NN 20/07) Italije glede davčnih spodbud v podporo nekaterih prestrukturiranih bank
(notified under document number C(2008) 869)
(notificirano pod dokumentarno številko C(2008) 869)
Having called on interested parties to submit their comments pursuant to the provision cited above [1],
po pozivu vsem zainteresiranim strankam, naj predložijo svoje pripombe v skladu z navedenim členom [1],
On 24 December 2003, the Italian Parliament enacted Law No 350 of 24 December 2003 (Law 350/2003) [2], which at Article 2(26) provides a special tax realignment scheme for the assets of certain banks resulting from or concerned with banking reorganisations pursuant to Law No 218 of 30 July 1990 (Law 218/1990) on the privatisation of the State-owned banking sector in Italy.
Italijanski parlament je 24. decembra 2003 sprejel Zakon št. 350 z dne 24. decembra 2003 (Zakon 350/2003) [2], ki v členu 2(26) določa posebno shemo davčne prerazporeditve za sredstva nekaterih bank, ki izhajajo iz ali so povezana s prestrukturiranjem bančništva v skladu z Zakonom št. 218 z dne 30. julija 1990 (Zakon 218/1990) o privatizaciji bančnega sektorja v državni lasti v Italiji.
The Italian authorities did not notify the scheme to the Commission for State aid review pursuant to Article 88(3) of the EC Treaty.
Italijanski organi Komisiji sheme niso priglasili za pregled državne pomoči v skladu s členom 88(3) Pogodbe ES.
The Commission, however, initiated a preliminary review of the scheme.
Komisija je kljub temu sprožila predhodni pregled sheme.
By letter dated 26 September 2005 (D/57424), the Commission requested the Italian authorities to provide all the relevant information to examine the compatibility of the scheme with State aid rules and its lawfulness pursuant to the obligation to notify any plan to grant State aid under Article 88(3) of the EC Treaty.
Z dopisom z dne 26. septembra 2005 (D/57424) je Komisija zaprosila italijanske organe, naj ji posredujejo vse ustrezne informacije za preučitev združljivosti sheme s pravili o državni pomoči in njene zakonitosti v skladu z obveznostjo priglasitve kakršnega koli načrta za dodelitev državne pomoči po členu 88(3) Pogodbe ES.
By letter of 29 November 2005 (A/39913), Italy provided the information requested.
Z dopisom z dne 29. novembra 2005 (A/39913) je Italija predložila zahtevane informacije.
By letter dated 31 March 2006, the Commission requested additional clarifications to Italy as to the possible State aid nature of the scheme in review and its compatibility with the common market.
Z dopisom z dne 31. marca 2006 je Komisija od Italije zahtevala dodatna pojasnila glede tega, da ima pregledovana shema morebiti naravo državne pomoči, in glede njene združljivosti s skupnim trgom.
By letter of 5 May 2006 (A/33466), Italy provided the requested information.
Z dopisom z dne 5. maja 2006 (A/33466) je Italija predložila zahtevane informacije.
On 3 July 2006, the Commission met the Italian authorities to discuss the functioning and justification of the tax scheme in review.
Komisija se je 3. julija 2006 sestala z italijanskimi organi, da bi se pogovorili o delovanju in upravičenosti pregledovane davčne sheme.
During the meeting the Commission took note of the explanations provided by the Italian authorities while it maintained some doubts about the possible State aid nature of the scheme and its compatibility with the common market.
Med srečanjem se je Komisija seznanila z razlagami italijanskih organov, vendar pa niso bili odpravljeni vsi zadržki glede tega, ali ima shema morebiti naravo državne pomoči in glede njene združljivosti s skupnim trgom.
By letter of 28 July 2006 (A/36106), the Italian authorities provided a summary of the information presented by Italy including the clarifications made during the meeting of 3 July 2006.
Z dopisom z dne 28. julija 2006 (A/36106) so italijanski organi predložili povzetek informacij, ki jih je predstavila Italija, vključno s pojasnili s sestanka z dne 3. julija 2006.
By letter dated 30 May 2007 (D/203295), the Commission notified Italy of its decision to initiate the procedure laid down in Article 88(2) of the EC Treaty concerning the abovementioned measure.
Z dopisom z dne 30. maja 2007 (D/203295) je Komisija sporočila Italiji, da se je v zvezi z zgoraj navedenim ukrepom odločila sprožiti postopek iz člena 88(2) Pogodbe ES.
In its decision, published in the Official Journal of the European Union [3], the Commission invited interested parties to submit their comments on its opening of the formal investigation procedure.
Komisija je v odločitvi, objavljeni v Uradnem listu Evropske unije [3], povabila zainteresirane stranke, naj predložijo pripombe glede sprožitve formalnega postopka preiskave.
By letter dated 5 July 2007 (A/35808), the Italian authorities submitted their comments.
Z dopisom z dne 5. julija 2007 (A/35808) so italijanski organi predložili svoje pripombe.
By letters dated respectively 3 October 2007 (D/53926) and 22 November 2007 (D/54681), the Commission informed the Italian authorities of the comments received from interested parties and asked Italy to formulate its observations.
Z dopisoma z dne 3. oktobra 2007 (D/53926) in 22. novembra 2007 (D/54681) je Komisija obvestila italijanske organe o pripombah, prejetih od zainteresiranih strank, ter zaprosila Italijo, naj oblikuje svoje pripombe.
By letters dated 5 November 2007 (A/39031) and 21 December 2007 (A/40631), the Italian authorities informed the Commission that they had no further comments to make.
Z dopisoma z dne 5. novembra 2007 (A/39031) in 21. decembra 2007 (A/40631) so italijanski organi obvestili Komisijo, da nimajo nobenih nadaljnjih pripomb.
Capital gains taxation
Obdavčitev kapitalskih dobičkov
Shareholders of the taxable entity are separate taxpayers from the company of which they own participations and are in principle subject to tax on all gains and dividends earned in respect of stock held, although various reliefs exist to mitigate double taxation.
Delničarji obdavčljivega subjekta so kot davkoplačevalci ločeni od družbe, v kateri so lastniki deležev; načeloma velja obdavčitev na ves dobiček in dividende, ki izhajajo iz poslovanja z delnicami, četudi obstajajo različne oprostitve zaradi ublažitve dvojnega obdavčevanja takih sredstev.
Company capital gains are therefore separately taxable from the shareholders gains when the gains resulting from the sale or transfer of the company assets are realised and fiscally recognised.
Zato so kapitalski dobički gospodarske družbe obdavčljivi ločeno od dobičkov delničarjev, ko so dobički ustvarjeni in davčno priznani kot rezultat prodaje ali prenosa sredstev družbe.
Company interest expense is in principle deductible, while the cost of equity capital is not, resulting in tax only at the debt holder level (and at the debt holder rate of tax) on earnings paid as interest but tax is applied at the company level and, at least in principle, again at the shareholder level on dividends accruing to equity investors.
Odhodki za obresti se načeloma odbijejo, stroški lastniškega kapitala družbe pa ne. To ima za posledico obdavčitev zgolj na ravni nosilca dolga (in davčni stopnji nosilca dolga) za zaslužke, plačane kot obresti, vendar pa se davek uporablja na ravni gospodarske družbe in vsaj načeloma spet na ravni delničarjev pri dividendah, ki se nabirajo vlagateljem v lastniški kapital.
An acquisition by a shareholder of an interest in a company does not occasion a change in the company’s asset basis.
Če delničar pridobi delež v družbi, to ne povzroči spremembe v osnovi sredstev te družbe.
On the other hand, the general rule is that a disposal of company assets generates a company-level taxable gain or loss.
Po drugi strani pa velja splošno pravilo, da prodaja sredstev družbe povzroči obdavčljiv dobiček ali izgubo na ravni družbe.
Since the tax on disposal is generally paid up front but the tax benefits of the stepped-up basis in the assets being sold arise over time (periodic depreciation), the effects of having a taxable sale of assets at the company level is generally an increase in the net aggregate tax of the seller company and the acquiring company.
Ker se davek na prodajo običajno plača najprej, davčne ugodnosti povišane osnove v prodanih sredstvih pa se pokažejo sčasoma (periodična amortizacija), ima obdavčljiva prodaja sredstev na ravni družbe navadno za posledico povišanje čistega skupnega davka družbe prodajalke in družbe prejemnice.
The disposal of a company asset to its shareholders should also give rise to taxation of the inherent gain in the asset if there is a corresponding stepped-up basis in the relevant asset in the hands of shareholders, including if the latter are companies, because there should be no step-up in the basis of company assets without company-level tax recognition.
Prodaja sredstev družbe njenim delničarjem naj bi tudi povzročila obdavčitev vgrajenega dobička v sredstvih, če je ustrezna povečana osnova v zadevnih sredstvih v rokah delničarjev, četudi so taki delničarji družbe, saj povečanja v osnovi sredstev družbe ne sme biti, ne da bi se priznal davek na ravni podjetja.
Assets revaluations and realignments in general
Prevrednotenja in prerazporeditve sredstev na splošno
An assets revaluation in a company’s commercial statements is an accounting operation by which the book value of fixed assets is stepped-up to the current value (fixed assets are normally depreciable so that their book value devaluates over time, while their current value may be higher than their depreciated value because the assets maintained their value or appreciated over time).
Prevrednotenje sredstev v poslovnih izidih gospodarske družbe je računovodska operacija, s katero se knjigovodska vrednost osnovnih sredstev poviša na tekočo vrednost (osnovna sredstva se običajno amortizirajo tako, da se njihova knjigovodska vrednost sčasoma razvrednoti, medtem ko je njihova tekoča vrednost lahko višja od amortizirane vrednosti, ker se je vrednost sredstev ohranila oziroma s časom povečala).
Finally, upon future sale of the assets (with stepped-up value), there will be a lower capital gain resulting from the lower difference between the consideration received for the sale and the book value of the assets.
Nazadnje bo ob prodaji sredstev v prihodnosti (s povišano vrednostjo) manj kapitalskega dobička, ki je posledica manjše razlike med plačilom, prejetim za prodajo, in knjigovodsko vrednostjo sredstev.
Revaluations are extraordinary accounting operations because the accounting rules tend to give a prudential value for the companies’ assets and a revaluation is based on the assumption that a given asset is worth more than it was paid for and, as with any assumption, it can be proven incorrect in the light of future market events.
Prevrednotenja so izjemne računovodske operacije, ker računovodska pravila težijo k zagotavljanju varnega in skrbnega poslovanja za sredstva družbe, temeljijo pa na predvidevanju, da je neko sredstvo vredno več, kot je bilo zanj plačano; tako kot pri vseh predpostavkah je tudi za to mogoče dokazati, da ni bila pravilna, in sicer ob upoštevanju razvoja dogodkov na trgu.
However, the recently introduced IFRS accounting principles, which became binding rules for certain companies and for banks in Italy, provide for fair values of assets to be booked, especially with respect to financial instruments (as a result, gains and losses will emerge).
V nedavno uvedenih računovodskih načelih MSRP, ki so postala zavezujoča pravila za nekatere gospodarske družbe in banke v Italiji, pa so določene poštene vrednosti sredstev, ki jih je treba knjižiti, zlasti glede finančnih instrumentov (posledično se bodo pojavili dobički in izgube).
Furthermore, in company restructurings, assets are exchanged at their current value (which is normally higher than the book value) and re-valuations are accordingly booked.
Poleg tega se pri prestrukturiranjih podjetij sredstva zamenjujejo po njihovi tekoči vrednosti (ki je običajno višja od knjigovodske), ustrezno pa se knjižijo tudi prevrednotenja.
Assets revaluations would normally be taxable events as far as capital gains are realised and increased tax values recognised.
Prevrednotenja sredstev bi običajno bila obdavčljivi dogodki, če so ustvarjeni kapitalski dobički in priznane povišane davčne vrednosti.
Capital gains would increase the taxable income and accordingly raise the current tax liability of the beneficiaries concerned even in case there is no cash realisation.
Kapitalski dobički bi povišali obdavčljivi dohodek in temu primerno povečali tekočo davčno obveznost zadevnih upravičencev tudi v primeru, ko ni denarne realizacije.
To avoid paying tax on gains not yet realised in cash, the tax system generally freezes the tax gain by maintaining a lower tax value for the assets than the book value.
Da bi se izognili plačevanju davka na dobiček, ki še ni bil unovčen, davčni sistem običajno zamrzne davčni dobiček z ohranjanjem davčne vrednosti za sredstva, ki je nižja od knjigovodske vrednosti.
In such case, the accounting gain (which is a profit realised but not recognised as taxable income) is deferred until the assets are eventually sold for cash.
V takem primeru je računovodski dobiček (ta ustvarjeni dobiček ni priznan kot obdavčljiv dohodek) odložen, dokler se sredstva sčasoma ne prodajo za gotovino.
The accounting gain deriving from the realisation exchange is normally booked for tax purposes in a special reserve representing the non-recognised gain.
Računovodski dobiček, ki izhaja iz realizacije, se običajno knjiži za davčne namene v posebni rezervi, ki pomeni nepriznani dobiček.
Until the moment the realised gain is fiscally recognised, there is a misalignment between the book value and the tax value of the assets.
Do trenutka, ko je ustvarjeni dobiček davčno priznan, sta knjigovodska vrednost in davčna vrednost sredstev neusklajeni.
A realignment is therefore a tax operation by which the tax value is adjusted to the book value of the assets concerned and as a result a capital gain is fiscally recognised and subject to tax.
Prerazporeditev je torej davčna operacija, s katero se davčna vrednost prilagodi knjigovodski vrednosti zadevnih sredstev, posledično pa je kapitalski dobiček davčno priznan in zavezan obdavčitvi.
The accounting gain is now released from the reserve and included in the ordinary earnings of the year, while the stepped-up value of assets accordingly becomes fiscally depreciable.
Računovodski dobiček se zdaj sprosti iz rezerve in vključi med običajne dobičke leta, medtem ko se povišana vrednost sredstev ustrezno davčno amortizira.
It should be noted that capital gains are particular items of income, which, unlike ordinary income, reflect an economic surplus matured over time, while its tax recognition is necessarily a one-time operation.
Navesti je treba, da so kapitalski dobički posebne postavke dohodka, ki obratno kot običajni dohodek odražajo gospodarski presežek, ki je s časom dozoreval, medtem ko je njegovo davčno priznanje nujno enkratna operacija.
For this reason, capital gains realised by companies are not only deferred until the time of the tax realignment of the value of the relative assets, but are also subject to a preferential tax in lieu of the ordinary company tax.
Zato so kapitalski dobički, ki jih ustvarijo gospodarske družbe, ne le odloženi do davčne prerazporeditve vrednosti relativnih sredstev, temveč se zanje plačuje tudi preferenčni namesto običajni davek od dobička gospodarskih družb.
The preferential tax is an advantage as the company concerned not only pays a lower tax on the gains but can distribute such gains as dividends to its shareholders, which give right to a tax credit or exemption for the corporate taxes paid.
Preferenčni davek je ugodnost, saj zadevna družba plača nižji davek na dobičke, poleg tega pa lahko take dobičke razdeli med svoje delničarje kot dividende, ki dajejo pravico do davčnega dobroimetja ali oprostitve za plačane davke od dobička pravnih oseb.
The tax advantage deriving from the substitute tax is however justified by the fiscal technique [4] in view of the specificity of capital gains as income vis-à-vis ordinary earnings.
Vendar pa je davčna ugodnost, ki izhaja iz nadomestnega davka, utemeljena z davčno tehniko [4] glede na posebnost kapitalskih dobičkov kot dohodka v primerjavi z običajnimi dobički.
Taxation of capital gains in Italy
Obdavčevanje kapitalskih dobičkov v Italiji
In order to describe the nature of the scheme in review, it is necessary to summarise the Italian rules governing the taxation of capital gains resulting from the contributions of assets following certain company restructurings of the type foreseen by Law 218/1990 for the Italian banking system.
Za opis narave pregledovane sheme je treba povzeti italijanska pravila, s katerimi se ureja obdavčevanje kapitalskih dobičkov, ki izhajajo iz vložkov sredstev ob prestrukturiranjih nekaterih družb na način, ki je predviden z Zakonom 218/1990 za italijanski bančni sistem.
Asset contributions relative to banking reorganisations pursuant to Law 218/1990
Vložki sredstev glede na prestrukturiranja bančništva v skladu z Zakonom 218/1990
Law 218/1990 had enacted a special scheme to facilitate the transfer of banking assets or branches of banking businesses held by the local public entities to newly created or existing private banks, with a view to rationalize the exercise of the banking activity in Italy (Article 1 of Law 218/1990).
Z Zakonom 218/1990 je bila uzakonjena posebna shema za pospešitev prenosa bančnih sredstev ali vej bančnih dejavnosti v lasti lokalnih oseb javnega prava v novoustanovljene ali obstoječe zasebne banke, da bi racionalizirali izvajanje bančne dejavnosti v Italiji (člen 1 Zakona 218/1990).
In 1990, the transfer of a branch of business was a sale of assets which would have triggered company tax at the ordinary rate on the difference between the current value of the assets transferred and the cost of such assets pursuant to Articles 54(5) and 9 of DPR No 917 of 22 December 1986 (DPR 917/1986) in force at that time.
Leta 1990 je bil prenos veje dejavnosti prodaja sredstev, ki bi sprožila davek od dobička gospodarskih družb po običajni stopnji na razliko med tekočo vrednostjo prenesenih sredstev in stroški takih sredstev v skladu s členom 54(5) in členom 9 takrat veljavnega DPR št. 917 z dne 22. decembra 1986 (DPR 917/1986).
To facilitate the transfer of the banking assets, Article 7(2) of Law 218/1990 provided, among other tax facilities, a derogatory tax scheme by which the gain realised from the transfer of assets contributed to private banks in the framework of a reorganisation foreseen by the said Article 1 in exchange for the stock of such banks is not recognised for taxation until such time when the gain is further realised either from the sale of the assets or is distributed to the shareholders (suspended recognition of gains).
Za pospešitev prenosa bančnih sredstev je bila v členu 7(2) Zakona 218/1990 med drugimi ugodnostmi določena odstopajoča davčna shema, po kateri dobiček, ustvarjen iz prenosa sredstev, vloženih v zasebne banke na podlagi prestrukturiranja iz navedenega člena 1, v zamenjavo za delež takih bank, ni priznan za obdavčitev do takrat, ko se dobiček nato ustvari iz prodaje sredstev ali razdeli delničarjem (odloženo priznanje dobičkov).
The objectives of Law 218/1990 can be summarised as follows:
Cilje Zakona 218/1990 je mogoče povzeti na naslednji način:
permit the public entities exercising a banking activity (essentially retail banking) to transform their legal form into that of a joint-stock company, considered a more appropriate form for a commercial activity;
dovoliti osebam javnega prava, ki izvajajo bančno dejavnost (predvsem bančne posle na drobno), da preoblikujejo svojo pravno obliko v delniško družbo, ki naj bi bila primernejša za komercialno dejavnost;