natgillin/translations-raw huggingface dataset:
Where a parent company by virtue of its association with its subsidiary receives distributed profits, the Member State of the parent company must either refrain from taxing such profits, or tax such profits while authorising the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits.
Kadar prejme matična družba distribuirani dobiček iz naslova povezave s svojo odvisno družbo se mora država članica matične družbe bodisi vzdržati obdavčitve tega dobička ali ta dobiček obdavčiti in hkrati dovoliti matični družbi, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ga je plačala odvisna družba.
It is furthermore necessary, in order to ensure fiscal neutrality, that the profits which a subsidiary distributes to its parent company be exempt from withholding tax.
Zaradi zagotavljanja fiskalne nevtralnosti je treba dobiček, ki ga odvisna družba distribuira svoji matični družbi, oprostiti davčnega odtegljaja.
The payment of profit distributions to, and their receipt by, a permanent establishment of a parent company should give rise to the same treatment as that applying between a subsidiary and its parent.
Izplačilo iz naslova distribucije dobička in prejem tega izplačila s strani stalne poslovne enote matične družbe bi moralo imeti za posledico enako obravnavo kakor se uporablja med odvisno in matično družbo.
This should include the situation where a parent company and its subsidiary are in the same Member State and the permanent establishment is in another Member State.
To bi moralo vključevati razmere, kadar se matična in odvisna družba nahajata v isti državi članici, stalna poslovna enota pa v drugi državi članici.
On the other hand, it appears that situations where the permanent establishment and the subsidiary are situated in the same Member State can, without prejudice to the application of the Treaty principles, be dealt with on the basis of national legislation by the Member State concerned.
Po drugi strani pa se zdi, da lahko zadevna država članica na podlagi nacionalne zakonodaje obravnava razmere, kadar se stalna poslovna enota in odvisna družba nahajata v isti državi članici, brez poseganja v uporabo načel Pogodbe.
In relation to the treatment of permanent establishments Member States may need to determine the conditions and legal instruments in order to protect the national tax revenue and fend off circumvention of national laws, in accordance with the Treaty principles and taking into account internationally accepted tax rules.
Glede na obravnavo stalnih poslovnih enot bi države članice morale določiti pogoje in pravne instrumente za zaščito nacionalnih davčnih prihodkov in preprečitev izogibanja nacionalne zakonodaje, skladno z načeli Pogodbe in ob upoštevanju mednarodno sprejetih davčnih predpisov.
When corporate groups are organised in chains of companies and profits are distributed through the chain of subsidiaries to the parent company, double taxation should be eliminated either by exemption or tax credit.
Kadar so skupine organizirane v obliki verig družb in distribucija dobička matični družbi poteka preko verige odvisnih družb, bi bilo treba dvojno obdavčitev odpraviti z oprostivijo plačila davka ali odbitkom že plačanega davka.
In the case of tax credit the parent company should be able to deduct any tax paid by any of the subsidiaries in the chain provided that the requirements set out in this Directive are met.
V primeru odbitka davka bi matična družba morala imeti možnost odbitka kakršnega koli davka, ki ga je plačala katera koli odvisna družba v verigi, pod pogojem, da so izpolnjene zahteve iz te direktive.
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 Part B of Annex II,
Ta direktiva ne bi smela posegati v obveznosti držav članic glede rokov za prenos v nacionalno pravo in začetka uporabe direktiv, ki so določeni v delu B Priloge II –
Each Member State shall apply this Directive:
Države članice uporabljajo to direktivo:
to distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States;
za distribucijo dobička, ki ga prejmejo družbe iz te države članice od odvisnih družb iz drugih držav članic;
to distributions of profits by companies of that Member State to companies of other Member States of which they are subsidiaries;
za distribucijo dobička s strani družb iz te države članice, družbam, iz drugih držav članic, od katerih so odvisne;
to distributions of profits received by permanent establishments situated in that Member State of companies of other Member States which come from their subsidiaries of a Member State other than that where the permanent establishment is situated;
za distribucijo dobička, ki ga prejmejo stalne poslovne enote, ki se nahajajo v tej državi članici, od družb iz drugih držav članic, ki prihaja od njihovih odvisnih družb iz države članice, ki ni tista, v kateri se nahaja stalna poslovna enota;
to distributions of profits by companies of that Member State to permanent establishments situated in another Member State of companies of the same Member State of which they are subsidiaries.
za distribucijo dobička s strani družb iz te države članice stalnim poslovnim enotam, ki se nahajajo v drugi državi članici, od odvisnih družb iz te iste države članice.
This Directive shall not preclude the application of domestic or agreement-based provisions required for the prevention of fraud or abuse.
Ta direktiva ne izključuje uporabe notranjih ali na sporazumih temelječih določb, ki so potrebne za preprečevanje goljufij ali zlorab.
For the purposes of this Directive the following definitions shall apply:
V tej direktivi:
‘company of a Member State’ means any company which:
„družba države članice“ pomeni vsako družbo, ki:
takes one of the forms listed in Annex I, Part A;
ima eno od oblik, naštetih v Delu A Priloge I;
according to the tax laws of a Member State is considered to be resident in that Member State for tax purposes and, under the terms of a double taxation agreement concluded with a third State, is not considered to be resident for tax purposes outside the Union;
se v skladu z davčno zakonodajo države članice šteje za davčne namene za rezidenta te države članice in se pod pogoji sporazuma o izogibanju dvojnemu obdavčevanju, sklenjenem s tretjo državo, ne šteje za rezidenta za davčne namene zunaj Unije;
moreover, is subject to one of the taxes listed in Annex I, Part B, without the possibility of an option or of being exempt, or to any other tax which may be substituted for any of those taxes;
je poleg tega zavezanec za enega od davkov naštetih v delu B Priloge I brez možnosti izbire ali oprostitve, ali za kateri koli drugi davek, ki lahko nadomesti navedene davke;
‘permanent establishment’ means a fixed place of business situated in a Member State through which the business of a company of another Member State is wholly or partly carried on in so far as the profits of that place of business are subject to tax in the Member State in which it is situated by virtue of the relevant bilateral tax treaty or, in the absence of such a treaty, by virtue of national law.
„stalna poslovna enota“ pomeni stalno mesto poslovanja, ki se nahaja v državi članici in preko katerega delno ali v celoti poteka poslovanje družbe iz druge države članice, v kolikor je dobiček tega mesta poslovanja zavezan plačilu davka v državi članici, v kateri se nahaja, na podlagi ustreznega dvostranskega davčnega sporazuma ali, če tak sporazum ne obstaja, na podlagi nacionalne zakonodaje.
For the purposes of applying this Directive:
Za uporabo te direktive
the status of parent company shall be attributed:
se status matične družbe podeli:
at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;
najmanj družbi iz države članice, ki izpolnjuje pogoje iz člena 2 in ima najmanj 10 % delež v kapitalu družbe iz druge države članice, ki izpolnjuje enake pogoje;
under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;
pod enakimi pogoji tudi družbi iz države članice, ki ima najmanj 10 % delež v kapitalu družbe iz iste države članice, ki je delno ali v celoti v lasti stalne poslovne enote prej navedene družbe, ki se nahaja v drugi državi članici;
‘subsidiary’ means that company the capital of which includes the holding referred to in point (a).
„odvisna družba“ pomeni družbo, katere kapital vključuje kapitalski delež iz točke (a).
By way of derogation from paragraph 1, Member States shall have the option of:
Z odstopanjem od odstavka 1 imajo države članice možnost izbire, da:
replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;
z dvostranskim sporazumom zamenjajo delež v kapitalu z deležem v glasovalnih pravicah;
not applying this Directive to companies of that Member State, which do not maintain for an uninterrupted period of at least 2 years holdings qualifying them as parent companies, or to those of their companies in which a company of another Member State does not maintain such a holding for an uninterrupted period of at least 2 years.
ne uporabljajo te direktive za družbe iz te države članice, ki ne vzdržujejo deležev, s katerimi se kvalificirajo kot matične družbe, neprekinjeno vsaj dve leti ali za tiste njihove družbe, v katerih družba druge države članice ne vzdržuje takega deleža neprekinjeno vsaj dve leti.
Where a parent company or its permanent establishment, by virtue of the association of the parent company with its subsidiary, receives distributed profits, the Member State of the parent company and the Member State of its permanent establishment shall, except when the subsidiary is liquidated, either:
Kadar matična družba ali njena stalna poslovna enota iz naslova povezave matične družbe z njeno odvisno družbo prejme distribucijo dobička, država članica matične družbe, in država članica, v kateri se nahaja njena stalna poslovna enota, razen v primeru likvidacije odvisne družbe, ravna tako, da:
refrain from taxing such profits; or
se bodisi vzdrži obdavčevanja takšnega dobička; bodisi
tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
ta dobiček obdavči in hkrati matični družbi in stalni poslovni enoti dovoli, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ki ga je izplačala odvisna družba in katera koli odvisna družba nižjega ranga, ob upoštevanju pogoja, da vsak del družbe in njene odvisne družbe nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjuje zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.
Nothing in this Directive shall prevent the Member State of the parent company from considering a subsidiary to be fiscally transparent on the basis of that Member State’s assessment of the legal characteristics of that subsidiary arising from the law under which it is constituted and therefore from taxing the parent company on its share of the profits of its subsidiary as and when those profits arise.
Nobena določba te direktive državi članici matične družbe ne preprečuje upoštevanja odvisne družbe kot davčno pregledne na podlagi ocene pravnih značilnosti te odvisne družbe s strani te države članice na osnovi zakona, v skladu s katerim je bila ustanovljena, in, potemtakem, obdavčitve deleža matične družbe v dobičku njene odvisne družbe ob nastanku tega dobička.
In this case the Member State of the parent company shall refrain from taxing the distributed profits of the subsidiary.
V tem primeru se država članica matične družbe vzdrži obdavčitve distribuiranega dobička odvisne družbe.
When assessing the parent company’s share of the profits of its subsidiary as they arise the Member State of the parent company shall either exempt those profits or authorise the parent company to deduct from the amount of tax due that fraction of the corporation tax related to the parent company’s share of profits and paid by its subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Pri določanju deleža matične družbe v dobičku njene odvisne družbe ob njegovem nastanku, država članica matične družbe, bodisi oprosti ta dobiček plačila davka bodisi matični družbi dovoli, da odbije znesek izračunanega davka od tega dela davka od dobička pravnih oseb, ki se nanaša na ta delež matične družbe v dobičku, ki ga je izplačala njena odvisna družba ali katera koli odvisna družba nižjega ranga, pod pogojem, da pri vsakem delu družba in njena odvisna družba nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjujejo zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.
Each Member State shall retain the option of providing that any charges relating to the holding and any losses resulting from the distribution of the profits of the subsidiary may not be deducted from the taxable profits of the parent company.
Vsaka država članica ohrani možnost, da določi, da se stroški, ki se nanašajo na delež, in izgube, ki izhajajo iz distribucije dobička odvisne družbe, ne odbijejo od obdavčljivega dobička matične družbe.
Where the management costs relating to the holding in such a case are fixed as a flat rate, the fixed amount may not exceed 5 % of the profits distributed by the subsidiary.
Kadar so v takem primeru stroški upravljanja, ki se nanašajo na delež, fiksni kot splošna stopnja, fiksno določeni znesek ne sme presegati 5 % dobička, ki ga distribuira odvisna družba.
Paragraphs 1 and 2 shall apply until the date of effective entry into force of a common system of company taxation.
Odstavka 1 in 2 se uporabljata do datuma dejanskega začetka veljavnosti skupnega sistema obdavčitve družb.
The Council, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, shall, at the appropriate time, adopt the rules to apply as from the date of effective entry into force of a common system of company taxation.
Svet soglasno v skladu s posebnim zakonodajnim postopkom in po posvetovanju z Evropskim parlamentom in Ekonomsko-socialnim odborom v ustreznem roku sprejme pravila, ki se uporabljajo od datuma začetka veljave skupnega sistema obdavčitve družb.
Profits which a subsidiary distributes to its parent company shall be exempt from withholding tax.
Dobiček, ki ga odvisna družba distribuira svoji matični družbi, se oprosti pri viru odtegnjenega davka.
The Member State of a parent company may not charge withholding tax on the profits which such a company receives from a subsidiary.
Država članica matične družbe ne sme naložiti pri viru odtegnjenega davka na dobiček, ki ga ta družba prejme od odvisne družbe.
The term ‘withholding tax’ as used in this Directive shall not cover an advance payment or prepayment (précompte) of corporation tax to the Member State of the subsidiary which is made in connection with a distribution of profits to its parent company.
Izraz „pri viru odtegnjeni davek“, kot je uporabljen v tej direktivi, ne pokriva akontacije ali predplačila (précompte) davka od dobička pravnih oseb državi članici odvisne družbe v zvezi z distribucijo dobička njeni matični družbi.
This Directive shall not affect the application of domestic or agreement-based provisions designed to eliminate or lessen economic double taxation of dividends, in particular provisions relating to the payment of tax credits to the recipients of dividends.
Ta direktiva ne vpliva na uporabo notranjih ali na sporazumih temelječih določb, ki so namenjene odpravi ali zmanjšanju ekonomskega dvojnega obdavčevanja dividend, zlasti določb, ki se nanašajo na plačilo odbitkov že plačanega davka prejemnikom dividend.
Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive together with a correlation table between them and this Directive.
Države članice sporočijo Komisiji besedila temeljnih določb predpisov nacionalne zakonodaje, sprejetih na področju, ki ga ureja ta direktiva skupaj s korelacijsko tabelo med določbami teh predpisov in določbami te direktive.
Directive 90/435/EEC, as amended by the acts listed in Annex II, Part A, is repealed, 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.
Direktiva 90/435/EGS, kakor je bila spremenjena z akti, navedenimi v delu A Priloge II, je razveljavljena, brez poseganja v obveznosti držav članic glede rokov za prenos direktiv v nacionalno pravo, ki so določeni v delu B Priloge II.
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.
Sklicevanja na razveljavljeno direktivo, se štejejo kot sklicevanja na to direktivo in se berejo v skladu s korelacijsko tabelo v Prilogi III.
Opinion delivered on 4 May 2011 (not yet published in the Official Journal).
Mnenje z dne 4. maja 2011 (še ni objavljeno v Uradnem listu)
OJ C 107, 6.4.2011, p. 73.
UL C 107, 6.4.2011, str. 73.
See Annex II, Part A.
Glej Priloge II, del A.
ECR I-03189.
ZOdl. 1-03189.
List of companies referred to in Article 2(a)(i)
Seznam družb iz člena 2(a)(i)
companies incorporated under Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) [1] and Council Directive 2001/86/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees [2] and cooperative societies incorporated under Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE) [3] and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European Cooperative Society with regard to the involvement of employees [4];
družbe, ustanovljene v skladu z Uredbo Sveta (ES) št. 2157/2001 z dne 8. oktobra 2001 o statutu evropske družbe (SE) [1] in Direktivo Sveta 2001/86/ES z dne 8. oktobra 2001 o dopolnitvi Statuta evropske družbe glede udeležbe delavcev [2] ter zadruge, ustanovljene v skladu z Uredbo Sveta (ES) št. 1435/2003 z dne 22. julija 2003 o statutu evropske zadruge (SCE) [3] in Direktivo Sveta 2003/72/ES z dne 22. julija 2003 o dopolnitvi statuta evropske zadruge glede udeležbe delavcev [4];
companies under Belgian law known as ‘société anonyme’/‘naamloze vennootschap’, ‘société en commandite par actions’/‘commanditaire vennootschap op aandelen’, ‘société privée à responsabilité limitée’/‘besloten vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité limitée’/‘coöperatieve vennootschap met beperkte aansprakelijkheid’, ‘société coopérative à responsabilité illimitée’/‘coöperatieve vennootschap met onbeperkte aansprakelijkheid’, ‘société en nom collectif’/‘vennootschap onder firma’, ‘société en commandite simple’/‘gewone commanditaire vennootschap’, public undertakings which have adopted one of the abovementioned legal forms, and other companies constituted under Belgian law subject to Belgian corporate tax;
družbe v skladu z belgijsko zakonodajo: „société anonyme“/„naamloze vennootschap“, „société en commandite par actions“/„commanditaire vennootschap op aandelen“, „société privée à responsabilité limitée“/„besloten vennootschap met beperkte aansprakelijkheid“, „société coopérative à responsabilité limitée“/„coöperatieve vennootschap met beperkte aansprakelijkheid“, „société coopérative à responsabilité illimitée“/ „coöperatieve vennootschap met onbeperkte aansprakelijkheid“, „société en nom collectif“/„vennootschap onder firma“, „société en commandite simple“/„gewone commanditaire vennootschap“, javna podjetja, ki so prevzela eno od zgoraj navedenih pravnih oblik, ter druge družbe, ustanovljene v skladu z belgijsko zakonodajo, zavezane belgijskemu davku od dobička pravnih oseb;
companies under Bulgarian law known as: ‘събирателно дружество’, ‘командитно дружество’, ‘дружество с ограничена отговорност’, ‘акционерно дружество’, ‘командитно дружество с акции’, ‘неперсонифицирано дружество’, ‘кооперации’, ‘кооперативни съюзи’, ‘държавни предприятия’ constituted under Bulgarian law and carrying on commercial activities;
družbe v skladu z bolgarsko zakonodajo: „събирателно дружество“, „командитно дружество“, „дружеството с ограничена отговорност“, „акционерно дружество“, „командитно дружество с акции“, „неперсонифицирано дружество“, „кооперации“, „кооперативни съюзи“, „държавни предприятия“, ki so ustanovljene v skladu z bolgarsko zakonodajo in opravljajo gospodarske dejavnosti;
companies under Czech law known as: ‘akciová společnost’, ‘společnost s ručením omezeným’;
družbe v skladu s češko zakonodajo: „akciová společnost“, „společnost s ručením omezeným“;
companies under Danish law known as ‘aktieselskab’ and ‘anpartsselskab’.
družbe v skladu z dansko zakonodajo: „aktieselskab“ in „anpartsselskab“.
Other companies subject to tax under the Corporation Tax Act, in so far as their taxable income is calculated and taxed in accordance with the general tax legislation rules applicable to ‘aktieselskaber’;
Druge družbe, ki so v skladu z Zakonom o davku od dohodkov pravnih oseb zavezanke za davek, če je njihov obdavčljivi dohodek izračunan in obdavčen v skladu s splošnimi predpisi davčne zakonodaje, ki veljajo za „aktieselskaber“;
companies under German law known as ‘Aktiengesellschaft’, ‘Kommanditgesellschaft auf Aktien’, ‘Gesellschaft mit beschränkter Haftung’, ‘Versicherungsverein auf Gegenseitigkeit’, ‘Erwerbs- und Wirtschaftsgenossenschaft’, ‘Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts’, and other companies constituted under German law subject to German corporate tax;
družbe v skladu z nemško zakonodajo: „Aktiengesellschaft“, „Kommanditgesellschaft auf Aktien“, „Gesellschaft mit beschränkter Haftung“, „Versicherungsverein auf Gegenseitigkeit“, „Erwerbs- und Wirtschaftsgenossenschaft“, „Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts“, in druge družbe, ustanovljene v skladu z nemško zakonodajo, ki so zavezanke za nemški davek od dobička pravnih oseb;
companies under Estonian law known as: ‘täisühing’, ‘usaldusühing’, ‘osaühing’, ‘aktsiaselts’, ‘tulundusühistu’;
družbe v skladu z estonsko zakonodajo: „täisühing“, „usaldusühing“, „osaühing“, „aktsiaselts“, „tulundusühistu“;
companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies incorporated under the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989;
družbe, ustanovljene ali že obstoječe v skladu z irsko zakonodajo, telesa, registrirana v skladu z Industrial and Provident Societies Act, „building societies“, ustanovljene v skladu z Building Societies Acts ter „trustee savings banks“ v smislu Trustee Savings Banks Act iz leta 1989;