natgillin/translations-raw huggingface dataset:
precision values and the ranking system are referenced at the same level as the sampling programmes, i.e. at the national metier level for data that are collected through national programmes and at regional metier level for data that are collected through regionally coordinated sampling programmes;
Upoštevajo se ravni natančnosti in sistem razvrščanja, ki veljajo na posameznih ravneh vzorčenja, kar pomeni, da se za podatke, ki se zbirajo z nacionalnimi programi, uporabljajo ravni natančnosti, ki veljajo za nacionalne ribolovne dejavnosti, za podatke, ki se zbirajo z regionalnimi programi vzorčenja, pa ravni natančnosti, ki veljajo za regionalne ribolovne dejavnosti.
the sampling intensity shall be proportionate to the relative effort and/or the variability in catches of the metier.
Intenzivnost vzorčenja mora biti sorazmerna z relativnim naporom in/ali spremenljivostjo ulova z ribolovno dejavnostjo.
The minimum number of fishing trips to be sampled shall not be less than 2 fishing trips per quarter;
Vzorčenih ribolovnih potovanj nikoli ne sme biti manj kot dve ribolovni potovanji na četrtletje.
discards must be the subject of a quarterly estimate of the length distributions when they represent on an annual basis, either more than 10 % of the total catches by weight or more than 15 % of the catches in numbers for the Group 1 and Group 2 species,
Zavržke je treba ocenjevati četrtletno za razdelitve po dolžini, kadar na letni osnovi predstavljajo več kot 10 % celotnega ulova po teži ali več kot 15 % ulova po številu vrst skupine 1 in skupine 2,
when discards take place for species length ranges which are not represented in the landings, age-reading must take place in accordance with the rules set out in Appendix VII;
Kadar zavržki zadevajo dolžine vrst, ki niso zastopane v iztovarjanjih, je treba določiti starost v skladu s pravili iz Dodatka VII;
where relevant, pilot surveys as referred to in Chapter II B (1) shall be carried out;
Kadar je ustrezno, se izvedejo pilotske raziskave, kot so navedene v točki B (1) poglavja II.
for the recreational fisheries targeting the species listed in Appendix IV (1 to 5), Member States shall evaluate the quarterly weight of the catches;
Za rekreacijski ribolov na vrste iz Dodatka IV (1–5) države članice ocenijo četrtletno sestavo ulova.
where relevant, pilot surveys as referred to in Chapter II B (1) shall be carried out to estimate the importance of the recreational fisheries mentioned in point 3(3)(a).
Kadar je ustrezno, se izvedejo pilotske raziskave, kot so navedene v B(1) poglavja II, da se oceni pomembnost rekreacijskega ribolova, navedenega v točki 3(3)(a).
the precision level 2 shall be targeted at the stock level for both Group 1 and Group 2 species.
Raven natančnosti 2 je cilj tudi pri vzorčenju staležev vrst iz skupin 1 in 2.
data related to quarterly estimates of discards length and age composition for Group 1 and Group 2 species must lead to a precision of level 1;
Podatki za četrtletne ocene sestave zavržkov po dolžini in starosti za vrste skupine 1 in skupine 2 morajo doseči raven natančnosti 1.
weight estimates of Group 1, 2 and 3 species must lead to a precision of level 1.
Ocene teže za vrste skupine 1, 2 in 3 morajo doseči raven natančnosti 1.
data related to annual estimates of the catches in volumes must lead to a precision of level 1.
Podatki za letne ocene količin ulova morajo doseči raven natančnosti 1.
If Member States can not reach levels of precision referred to in Chapter III section B/B1/4 2 (a) and (b) and 3(a) and (b), or only at excessive costs, they can obtain, based on STECF recommendation, derogation from the Commission to reduce the precision level, sampling frequency or to implement a pilot survey provided this request is fully documented and scientifically proven.
Če država članica ne more doseči ravni natančnosti iz oddelka B/B1/4 2(a) in (b) ter 3(a) in (b) poglavja III ali samo ob pretiranih stroških, ji lahko na priporočilo STECF Komisija dodeli odstopanje za zmanjšanje ravni natančnosti, pogostosti vzorčenja ali izvajanja pilotske raziskave, pod pogojem, da je zahteva v celoti dokumentirana in znanstveno dokazana.
For stocks of species that can be aged, average weights and lengths for each age shall be estimated at a precision level 3, up to such an age that accumulated landings for the corresponding ages account for at least 90 % of the national landings for the relevant stock.
Za staleže, pri katerih je starost posameznih rib mogoče določiti, je treba oceniti povprečno težo in dolžino za vsako starost z natančnostjo ravni 3 do starosti, ko celotna iztovarjanja za ustrezajoče starosti predstavljajo vsaj 90 % državnih iztovarjanj pri zadevnem staležu.
for maturity and fecundity, calculated as proportion of mature fish, precision of level 3 must be achieved within the age and/or length range, the limits of which correspond to a 20 % and 90 % of mature fish;
za zrelost in plodnost, ki se izračuna kot delež odraslih rib, je treba doseči natančnost ravni 3 v okviru kategorij starosti in/ali dolžine, katerih meje ustrezajo 20 % oziroma 90 % odraslih rib;
for sex ratio, calculated as proportion of females, precision of level 3 must be achieved, up to such an age or length that cumulated landings for the corresponding ages or lengths account for at least 90 % of the national landings for this stock.
za delež po spolu, ki se izračuna kot delež samic, mora biti dosežena natančnost ravni 3, do take starosti ali dolžine, ko celotna iztovarjanja za ustrezno starost ali dolžino znašajo vsaj 90 % državnih iztovarjanj pri tem staležu.
The national programme of a Member State may exclude the estimation of the stock related variables for stocks for which TAC’s and quota have been defined under the following conditions:
Iz nacionalnega programa države članice se lahko izključi ocena spremenljivk, povezanih s staležem, za staleže, za katere so bili določeni celotni dovoljeni ulov in kvote, pod naslednjimi pogoji:
the relevant quota must correspond to less than 10 % of the Community share of the TAC or to less than 200 tonnes on average during the previous three years;
ustrezna kvota mora ustrezati manj kot 10 % deleža celotnega dovoljenega ulova Skupnosti ali povprečno manj kot 200 tonam med prejšnjimi tremi leti;
the sum of relevant quotas of Member States whose allocation is less than 10 %, must account for less than 25 % of the Community share of the TAC.
vsota ustreznih kvot držav članic, katerih prispevek je manj kakor 10 %, predstavlja manj kakor 25 % deleža celotnega dovoljenega ulova Skupnosti.
If appropriate, the national programmes may be adjusted until 1st February of each year to take into account the exchange of quotas between Member States:
Po potrebi se lahko nacionalni program prilagodi do 1. februarja vsakega leta tako, da upošteva izmenjavo kvot med državami članicami.
For stocks for which TAC’s and quotas have not been defined and which are outside the Mediterranean Sea, the same rules established under point 5(1) apply on the basis of the average landings of the previous three years and with reference to the total Community landings from a stock;
Za staleže, pri katerih celotni dovoljeni ulov in kvote niso bili določeni in so zunaj Sredozemskega morja, se uporabljajo ista pravila iz točke 5(1) na temelju povprečnih iztovarjanj prejšnjih treh let in s sklicem na celotna iztovarjanja staleža Skupnosti.
COLLECTION OF TRANSVERSAL VARIABLES
ZBIRANJE TRANSVERZALNIH SPREMENLJIVK
Such mergers must be approved by the relevant Regional Coordination Meeting.
Take združitve morajo biti odobrene na ustreznem regionalnem usklajevalnem sestanku.
RESEARCH SURVEYS AT SEA
RAZISKAVE NA MORJU
Module of evaluation of the economic situation of the aquaculture and the processing industry sectors
Model vrednotenja gospodarskega položaja sektorjev ribogojstva in predelovalne industrije
COLLECTION OF ECONOMIC DATA FOR THE AQUACULTURE SECTOR
ZBIRANJE EKONOMSKIH PODATKOV ZA SEKTOR RIBOGOJSTVA
The population shall refer to enterprises whose primary activity is defined according to the EUROSTAT definition under NACE Code 05.02: ‘Fish Farming’.
Populacija se nanaša na podjetja, katerih glavna dejavnost je določena glede na opredelitev Eurostata v kodi NACE 05.02: „ribogojstvo“.
National currencies shall be transformed into Euro using the average annual exchange rate available from the European Central Bank (ECB).
Nacionalne valute se preračunajo v euro, tako da se uporabi povprečni letni devizni tečaj Evropske centralne banke (ECB).
Collection of data for fresh water species is not mandatory.
Podatkov o sladkovodnih vrstah ni treba zbirati.
COLLECTION OF ECONOMIC DATA CONCERNING THE PROCESSING INDUSTRY
ZBIRANJE EKONOMSKIH PODATKOV O PREDELOVALNI INDUSTRIJI
The population shall refer to enterprises whose main activity is defined according to the EUROSTAT definition under NACE Code 15.20: ‘Processing and preserving of fish and fish products’.
Populacija se nanaša na podjetja, katerih glavna dejavnost je določena glede na opredelitev Eurostata v kodi NACE 15.20: „Predelovanje in konzerviranje rib, proizvodnja ribjih izdelkov“.
As a guideline, the national codes applied by Member States under Regulations (EC) No 852/2004 [4], (EC) No 853/2004 [5] and (EC) No 854/2004 [6] of the European Parliament and of the Council shall additionally be used as a means of cross checking and identifying enterprises classified under NACE code 15.20.
Praviloma se za navzkrižno preverjanje in določanje podjetij, razvrščenih v kodi NACE 15.20, dodatno uporabljajo nacionalne kode, ki jih uporabljajo države članice na podlagi Uredb (ES) št. 852/2004 [4], (ES) št. 853/2004 [5] in (ES) št. 854/2004 [6] Evropskega parlamenta in Sveta.
the turnover attributed to fish processing.
prihodke od prodaje, dosežene s predelovanjem rib.
Module of evaluation of the effects of the fisheries sector on the marine ecosystem
Model vrednotenja učinkov sektorja ribištva na morski ekosistem
MANAGEMENT OF THE DATA
UPRAVLJANJE PODATKOV
It shall include the transformation process of the primary socio-economic data into metadata referred to in Article 13(b) of Regulation (EC) No 199/2008.
Razdelek vključuje proces spreminjanja osnovnih socialno-ekonomskih podatkov v metapodatke, kakor je navedeno v členu 13(b) Uredbe (ES) št. 199/2008.
USE OF THE DATA
UPORABA PODATKOV
discards will be monitored for the Group 1, 2 and 3 species, defined in Chapter III section B/B1/3.
Zavržki se spremljajo za vrste skupine 1, 2 in 3, kot je določeno v oddelku B/B1/3 poglavja III.
(f), to estimate the quarterly average weight of discards.
oceniti četrtletno povprečno težo zavržkov.
on State aid C 10/07 (ex NN 13/07) implemented by Hungary for tax deductions for intra-group interest
o državni pomoči C 10/07 (ex NN 13/07) Madžarske za davčne olajšave za obresti znotraj skupine
(notified under document C(2009) 8130)
(notificirano pod dokumentarno številko C(2009) 8130)
Having called on interested parties to submit their comments pursuant to the provisions cited above [1] and having regard to their comments,
po pozivu zainteresiranim stranem, naj predložijo svoje pripombe v skladu z zgoraj navedenimi določbami [1], in ob upoštevanju teh pripomb,
As of January 2003, the Hungarian authorities introduced new provisions for the favourable taxation of net interest income between affiliated companies belonging to the same group.
Madžarski organi so januarja 2003 sprejeli nove določbe za ugodno obdavčenje čistih dohodkov iz obresti med povezanimi družbami, ki pripadajo isti skupini.
The measure was not notified to the European Commission.
Ukrep ni bil priglašen Evropski komisiji.
By letter dated 19 November 2004, the Commission requested information from the Hungarian authorities which was provided on 14 December 2004.
Komisija je z dopisom z dne 19. novembra 2004 od madžarskih organov zahtevala informacije, ki so bile predložene 14. decembra 2004.
On 21 March 2007, the Commission informed the Republic of Hungary that it had decided to initiate the procedure laid down in Article 88(2) in respect of the scheme.
Komisija je 21. marca 2007 obvestila Republiko Madžarsko, da bo glede sheme sprožila postopek iz člena 88(2).
After two extensions of the deadline, the Republic of Hungary replied by letter dated 20 June 2007.
Po dveh podaljšanjih roka je Republika Madžarska odgovorila z dopisom z dne 20. junija 2007.
The Commission Decision to initiate the formal investigation procedure was published in the Official Journal of the European Union [2] inviting interested parties to submit their observations.
Odločitev Komisije, da sproži formalni postopek preiskave, je bila objavljena v Uradnem listu Evropske unije [2], v njej pa so bile zainteresirane strani pozvane, da predložijo svoje pripombe.
By letter dated 12 February 2008, the Commission requested additional information from the Hungarian authorities.
Komisija je z dopisom z dne 12. februarja 2008 od madžarskih organov zahtevala dodatne informacije.
Answers were provided by submissions dated 28 April 2008, 19 June 2008 and 13 October 2008.
Odgovori so bili predloženi v dopisih z dne 28. aprila 2008, 19. junija 2008 in 13. oktobra 2008.
By letter dated 24 June 2009, the Hungarian authorities informed the Commission of their intention to abolish the scheme as from 1 January 2010.
Madžarski organi so z dopisom z dne 24. junija 2009 obvestili Komisijo o svojem namenu, da s 1. januarjem 2010 shemo odpravijo.
On 29 June 2009 the Hungarian Parliament passed the 2010 tax law changes, including the elimination of the 50 percent corporate income tax deduction rule on intra-group financing income.
Madžarski parlament je 29. junija 2009 sprejel spremembe davčnega zakona, ki začne veljati leta 2010, vključno z odpravo določbe o 50-odstotni davčni olajšavi za dohodke pravnih oseb iz financiranja znotraj skupine.
The law was published in the Hungarian Gazette on 9 July 2009.
Zakon je bil 9. julija 2009 objavljen v madžarskem uradnem listu.
The Hungarian authorities submitted further information by e-mail dated 1 October 2009.
Madžarski organi so v elektronski pošti z dne 1. oktobra 2009 predložili dodatne informacije.
The measure provides for the possibility to deduct from the tax base in Hungary 50 % of the amount of the net interest received from affiliated companies, which is the balance of interest received from affiliated companies less the interest paid to affiliated companies [3].
Ukrep zagotavlja možnost, da se od davčne osnove na Madžarskem odbije 50 % zneska čistih obresti, prejetih od povezanih družb, kar je razlika med obrestmi, prejetimi od povezanih družb, in obrestmi, plačanimi povezanim družbam [3].
Consequently, only half of the net interest received is taxed, while in the normal application of the tax system the whole amount would have to be taxed.
Zato je obdavčena le polovica prejetih čistih obresti, medtem ko bi moral biti v skladu z običajno uporabo davčnega sistema obdavčen celoten znesek.
On the level of the affiliated company paying the net interest, 50 % of the amount of the net interest paid is added to the tax base [4].
Na ravni povezane družbe, ki plačuje čiste obresti, je 50 % zneska plačanih čistih obresti dodanih davčni osnovi [4].
Hence, instead of a full deduction of the net interest paid under the normal tax system, companies deduct only half of this amount from their tax base.
Zato namesto celotnega odbitka čistih obresti, plačanih v skladu z običajnim davčnim sistemom, družbe od svoje davčne osnove odbijejo le polovico tega zneska.
The scheme applies only to the interest received from and paid to affiliated companies.
Shema velja le za obresti, prejete od povezanih družb in plačane povezanim družbam.
An affiliated company is defined as [5]
Povezana družba je opredeljena kot [5]
a company in which the taxpayer has directly or indirectly a majority interest;
družba, v kateri ima davčni zavezanec neposredno ali posredno večinski delež;
a company that has directly or indirectly a majority interest in the taxpayer;
družba, ki ima neposredno ali posredno večinski delež v davčnem zavezancu;
any other company if a third company has directly or indirectly a majority interest in both the taxpayer and such other company;
katera koli druga družba, če ima tretja družba neposredno ali posredno večinski delež v davčnem zavezancu ali takšni drugi družbi;
a foreign company and its permanent establishment in Hungary, the permanent establishment in Hungary of a foreign company and a person with which it has a relationship as defined above in points (a)-(c).
tuja družba in njena stalna poslovna enota na Madžarskem, stalna poslovna enota tuje družbe na Madžarskem in oseba, s katero je v razmerju, opisanem v točkah (a)–(c).
The term ‘majority interest’ shall also include the situation in which any party has the right to appoint or dismiss the majority of the executive officers and supervisory board members.
Izraz „večinski delež“ vključuje tudi okoliščine, v katerih ima katera koli stranka pravico, da imenuje ali razreši večino izvršnih direktorjev in članov nadzornega sveta.
Furthermore, when establishing whether a majority interest exists, the voting rights of close relatives shall be taken into account jointly.
Poleg tega se pri ugotavljanju, ali obstaja večinski delež, upoštevajo tudi glasovalne pravice bližnjih sorodnikov.
Maximum deductible amount
Najvišji odbitni znesek
The total amount of special deductions, including the intra-group interest deduction, is capped at 50 % of the profits before taxes [6].
Skupni znesek posebnih odbitkov, vključno z olajšavami za obresti znotraj skupine, je omejen na 50 % dobička pred obdavčitvijo [6].
Opt-out possibility
Možnost neuporabe sheme
A taxpayer may decide on a yearly basis whether to apply the scheme or whether to opt out.
Davčni zavezanec se lahko vsako leto odloči, ali bo shemo uporabljal ali ne.
Should a company with a net interest paid opt out, it does not have to increase its tax base in the manner described above and may apply the normal tax regime by a full deduction of the interest paid, provided that it notifies all of its affiliated companies (domestic and foreign) to which any interest was paid (or is payable) or from which any interest was received (or is due) [7].
Če se družba s plačanimi čistimi obrestmi odloči, da sheme ne bo uporabljala, ji ni treba zvišati davčne osnove na zgoraj opisan način in lahko uporablja običajno davčno ureditev s celotnim odbitkom plačanih čistih obresti, če obvesti vse svoje povezane družbe (domače in tuje), katerim so bile plačane kakršne koli obresti (ali se morajo plačati) ali od katerih so bile prejete kakršne koli obresti (ali morajo biti prejete). [7] V tem primeru povezane družbe za uporabo ukrepa ne upoštevajo obresti, prejetih od tega davčnega zavezanca ali plačanih temu davčnemu zavezancu, pri izračunu svoje davčne osnove v zvezi s plačili obresti.
The Hungarian authorities do not enjoy any discretional rights, since the decision whether to apply or opt out from the application of the measure with regard to net interest paid is made by the affiliated company described in the paragraph above.
Madžarski organi nimajo diskrecijskih pravic, ker odločitev, ali se bo ukrep v zvezi s plačnimi čistimi obrestmi uporabljal, sprejme povezana družba, navedena v zgornjem odstavku.
The legislation applies to legal entities, European companies (SE), European cooperative societies (SCE), cooperatives and permanent establishments of foreign companies.
Zakonodaja se uporablja za pravne osebe, evropske družbe (SE), evropske zadruge (SCE), zadruge in stalne poslovne enote tujih družb.
The provision is not applicable to insurance companies, financial institutions, investment enterprises, or micro and small enterprises [9].
Določba se ne uporablja za zavarovalnice, finančne institucije, investicijska podjetja ali mikro in mala podjetja [9].
The following provisions of Act LXXXI of 1996 on Corporate Tax and Dividend Tax form the legal basis of the measure: Article 7(1)(k), Article 7(14) and (16), Article 8(1)(k), Article 8(2), and Article 29/D(15).
Pravna podlaga ukrepa so naslednje določbe Zakona LXXXI iz leta 1996 o davku od dohodkov pravnih oseb in davku od dividend: člen 7(1)(k), člen 7(14) in (16), člen 8(1)(k), člen 8(2) ter člen 29/D(15).
No limitation was initially provided for regarding the duration of the scheme.
Glede trajanja sheme prvotno ni bila določena nobena omejitev.
However, as noted above, the abolishment of the measure has been enacted by law as from 1 January 2010.
Kot je navedeno zgoraj, je bila odprava ukrepa sprejeta z zakonom in začne veljati 1. januarja 2010.
Hungary provided the following figures as regards the effect of the measure on Hungarian budgetary resources:
Madžarska je predložila naslednje podatke v zvezi z vplivom ukrepa na madžarska proračunska sredstva:
in 1000 HUF [10]
(v 1000 HUF) [10]
Balance of tax base correction (reducing/increasing) items due to the measure
Izravnava popravka davčne osnove (znižanje/zvišanje) postavke zaradi ukrepa
Measure’s effect on taxation
Vpliv ukrepa na obdavčenje
In total, the impact of the measure in the years concerned amounts to approximately HUF 24 billion (EUR 96 million) [11].
Skupaj vpliv ukrepa v zadevnih letih znaša približno 24 milijard HUF (96 milijonov EUR) [11].
In the Opening Decision, the Commission expressed its doubts that the scheme constitutes a general measure, since the benefit of the preferential tax treatment of intra-group interest payments is not equally available for all companies in Hungary.
V uvodni odločbi je Komisija izrazila svoje pomisleke, da shema pomeni splošni ukrep, ker prednost ugodne davčne obravnave za plačila obresti znotraj skupine ni enako na voljo vsem družbam na Madžarskem.
As regards the existence of an economic advantage, the Commission was of the opinion that, at the level of an individual company belonging to a group, the scheme provides an advantage to undertakings that receive positive net interest from affiliated companies.
Komisija je v zvezi z obstojem gospodarske prednosti menila, da shema na ravni posamezne družbe, ki pripada skupini, zagotavlja prednost podjetjem, ki prejemajo pozitivne čiste obresti od povezanih družb.
At the level of the group taken as a whole, the Commission underlined that the scheme confers an advantage for cross-border situations with inbound interest, where the net interest-receiving company is based in Hungary and the net interest-paying company is non-resident.
Komisija je poudarila, da daje shema na ravni skupine prednost v čezmejnih primerih z vhodnimi obrestmi, ko ima družba, ki prejema čiste obresti, sedež na Madžarskem, družba, ki plačuje čiste obresti, pa ne.
The Commission further explained that, in a cross-border situation with outbound interest, where the interest-receiving company is non-resident and the interest-paying company is Hungarian, the measure does not provide for an additional advantage.
Komisija je nadalje pojasnila, da v čezmejnih primerih z izhodnimi obrestmi, ko družba, ki prejema obresti, nima sedeža na Madžarskem, družba, ki plačuje obresti, pa ima sedež na Madžarskem, ukrep ne zagotavlja dodatne prednosti.
Similarly, in a domestic situation, i.e. where both companies are in Hungary, such an advantage does not in principle arise at the level of the group.
Podobno v domačih primerih, tj. kadar imata obe družbi sedež na Madžarskem, takšne prednosti načeloma na ravni skupine ni.
As regards the selectivity criterion, the Commission noted firstly that insurance companies, financial institutions, investment enterprises and venture capital companies, as well as small enterprises, are de jure excluded from the scope of the measure.
V zvezi z merilom selektivnosti je Komisija najprej ugotovila, da so zavarovalnice, finančne institucije, investicijska podjetja in družbe s tveganim kapitalom ter mala podjetja po zakonu izključena iz področja uporabe ukrepa.
Secondly, at the level of the individual undertaking, only companies that are part of a group benefit from the lower taxation of net intra-group interest provided for by the scheme.
Drugič, na ravni posameznega podjetja so lahko do nižjega obdavčenja čistih obresti znotraj skupine, določenega v shemi, upravičene samo družbe, ki so del skupine.