natgillin/translations-raw huggingface dataset:
These stages should include acquisition, curation, metadata, provenance, persistent identifiers, authorisation, authentication and data integrity.
Te stopnje bi morale zajemati pridobitev, shranjevanje, metapodatke, izvor, obstojne prepoznavne značilnosti, odobritev, preverjanje pristnosti in celovitost podatkov.
Approaches need to be developed to provide a common look and feel to data discovery across disciplines, thus reducing the learning curve required to achieve productivity,
Treba je razviti pristope za zagotovitev enotne oblike in prepoznavnosti podatkov posameznih disciplin, s čimer se bo znižala krivulja učenja za dosego produktivnosti,
supporting the development and training of new cohorts of data-intensive computational science experts, including data specialists, technicians and data managers,
podpiranja razvoja in usposabljanja novih generacij strokovnjakov na področju strokovno zahtevnega računalništva, vključno s strokovnjaki na področju podatkov, tehniki in upravljavci podatkov,
leveraging and building on existing resources to be economically efficient and to innovate in the areas of analysis tools, visualisations, decision-making support, models and modelling tools, simulations, new algorithms and scientific software,
izkoriščanja obstoječih sredstev in nadaljnjega razvijanja na njihovi podlagi, da se doseže ekonomska učinkovitost in uvajajo inovacije na področju orodij za analize, vizualizacij, podpore pri odločanju, modelov in orodij za modeliranje, simulacij, novih algoritmov in znanstvene programske opreme,
reinforcing the infrastructure for access to and preservation of scientific information at national level, and earmarking the necessary funds,
krepitve infrastrukture za dostop do znanstvenih informacij in njihovega arhiviranja na nacionalni ravni ter prek zagotavljanja potrebnih sredstev,
ensuring the quality and reliability of the infrastructure, including through the use of certification mechanisms for repositories,
zagotavljanja kakovosti in zanesljivosti infrastrukture, vključno z uporabo mehanizmov za certificiranje arhivov,
ensuring interoperability among e-infrastructures at national and global level.
zagotavljanja interoperabilnosti med e-infrastrukturami na nacionalni in svetovni ravni.
Ensure synergies among national e-infrastructures at European and global level by:
Zagotovijo sinergije med nacionalnimi e-infrastrukturami na evropski in svetovni ravni prek:
contributing to the interoperability of e-infrastructures, in particular addressing scientific data exchange, taking into account experiences with existing projects, infrastructures and software developed at European and global level,
prispevkov k interoperabilnosti e-infrastruktur, zlasti kar zadeva izmenjavo znanstvenih podatkov, ob upoštevanju izkušenj z obstoječimi projekti, infrastrukturami in programsko opremo, razvito na evropski in svetovni ravni;
supporting transnational cooperative efforts that promote the use and development of information and communication technologies infrastructure for higher education and research.
podpiranja prizadevanj za meddržavno sodelovanje, ki spodbujajo uporabo ter razvoj infrastrukture informacijskih in komunikacijskih tehnologij, namenjene višjemu izobraževanju in raziskavam.
Multi-stakeholder dialogue at national, European and international level
Dialog med več zainteresiranimi stranmi na nacionalni, evropski in mednarodni ravni
Participate in multi-stakeholder dialogues at national, European and/or international level on how to foster open access to and preservation of scientific information.
Sodelujejo v dialogih med več zainteresiranimi stranmi na nacionalni, evropski in/ali mednarodni ravni o tem, kako spodbujati odprt dostop do znanstvenih informacij in njihovo arhiviranje.
Participants should in particular look at:
Udeleženci bi morali upoštevati zlasti:
ways of linking publications to the underlying data,
načine povezovanja objav z osnovnimi podatki,
ways of improving access and keeping costs under control, e.g. through joint negotiations with publishers,
načine za izboljšanje dostopa in ohranjanje stroškov pod nadzorom, na primer prek skupnih pogajanj z založniki,
new research indicators and bibliometrics encompassing not only scientific publications but also datasets and other types of output from research activity and the individual researcher’s performance,
nove kazalnike raziskav in bibliometrijske postopke, ki bodo zajemali ne samo znanstvene objave, ampak tudi podatkovne nize in druge vrste rezultatov raziskovalne dejavnosti ter učinkovitost posameznega raziskovalca,
new reward systems and structures,
nove sisteme plačila in strukture,
the promotion of open access principles and implementation at international level, especially in the context of bilateral, multilateral and international cooperation initiatives.
spodbujanje načel odprtega dostopa in izvajanje na mednarodni ravni, zlasti v okviru dvostranskih, večstranskih in mednarodnih pobud za sodelovanje.
Structured coordination of Member States at EU level and follow-up to the Recommendation
Strukturirana uskladitev držav članic na ravni EU in izvajanje ukrepov, ki sledijo priporočilu
Designate by the end of the year a national point of reference whose tasks will be:
Do konca leta imenujejo nacionalno referenčno točko, katere naloge bodo:
coordinating the measures listed in this Recommendation,
usklajevanje ukrepov iz tega priporočila,
acting as an interlocutor with the European Commission on questions pertaining to access to and preservation of scientific information, in particular better definitions of common principles and standards, implementation measures and new ways of disseminating and sharing research in the European Research Area,
delovanje kot kontaktna oseba, na katero se bo Evropska komisija obrnila za vprašanja v zvezi z dostopom do znanstvenih informacij in njihovim arhiviranjem, zlasti v zvezi z boljšimi opredelitvami skupnih načel in standardov, izvedbenih ukrepov ter novih načinov razširjanja in deljenja raziskav v Evropskem raziskovalnem prostoru,
reporting on the follow-up to this Recommendation.
poročanje o ukrepih, ki bodo sledili temu priporočilu.
Reviewing and reporting
Pregled in poročanje
Inform the Commission 18 months from the publication of this Recommendation in the Official Journal of the European Union, and every two years thereafter, of action taken in response to the different elements of this Recommendation, in accordance with formalities to be defined and agreed.
18 mesecev po objavi tega priporočila v Uradnem listu Evropske unije in nato vsaki dve leti za tem Komisijo obvestijo o ukrepih, sprejetih kot odziv na različne elemente tega priporočila, v skladu s formalnostmi, ki jih je treba opredeliti in doreči.
On this basis, the Commission will review the progress made across the EU to assess whether further action is needed to achieve the objectives laid down in this Recommendation.
Na podlagi tega bo Komisija pregledala napredek, dosežen po vsej EU, in ocenila, ali so potrebni nadaljnji ukrepi za dosego ciljev iz tega priporočila.
COM(2010) 2020 final of 3.3.2010, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF
COM (2010) 2020 final z dne 3.3.2010, na voljo na naslovu: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:SL:PDF.
COM(2010) 245 final/2 of 26.8.2010, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0245:FIN:EN:PDF
COM (2010) 245 final/2 z dne 26.8.2010, na voljo na naslovu: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0245:FIN:SL:PDF.
COM(2010) 546 final of 6.10.2010, available at: http://ec.europa.eu/research/innovation-union/pdf/innovation-union-communication_en.pdf#view=fit&pagemode=none
COM (2010) 546 final z dne 6.10.2010, na voljo na naslovu: http://ec.europa.eu/research/innovation-union/pdf/innovation-union-communication_en.pdf#view=fit&pagemode=none.
COM(2007) 56 final of 14.2.2007; available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52007DC0056:EN:NOT
COM(2007) 56 final z dne 14.2.2007; na voljo na naslovu http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:52007DC0056:SL:NOT.
COM(2009) 108 final.
COM (2009) 108 final.
According to the Communication of the Commission ‘ICT infrastructures for e-Science’ [6], e-Infrastructures are understood to be ‘an environment where research resources (hardware, software and content) can be readily shared and accessed wherever this is necessary to promote better and more effective research’. The further development of such infrastructures and their interconnection at European level should therefore be recommended.
V skladu s Sporočilom Komisije „Infrastrukture IKT za e-znanost“ [6] se e-infrastrukture razumejo kot „okolje, v katerem se lahko raziskovalni viri (strojna in programska oprema ter vsebina) nemudoma izmenjajo ali so dostopni, kadar je to potrebno za spodbujanje boljših in učinkovitejših raziskav.“ Zato bi bilo treba priporočiti nadaljnji razvoj tovrstnih infrastruktur in njihovo medsebojno povezanost na evropski ravni.
regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters
glede ukrepov, namenjenih spodbujanju tretjih držav k uporabi minimalnih standardov dobrega upravljanja v davčnih zadevah
In an international context, the existence of differing tax legislation is generally accepted as a consequence of fiscal sovereignty.
V mednarodnem kontekstu velja obstoj različnih davčnih zakonodaj na splošno za posledico fiskalne suverenosti.
In this context, some, typically small, third countries with limited financial needs have opted for a low level of income tax which applies generally, both to individuals and to companies, or even no income tax at all.
V tem kontekstu so se nekatere, običajno majhne tretje države z omejenimi finančnimi potrebami odločile za nizko stopnjo davka od dohodka, ki ima splošno veljavo, tako za posameznike kot tudi podjetja, ali pa so se odločile, da takšnega davka sploh ne bodo uvedle.
Such tax policies are not necessarily undesirable as such, as long as the State participates in international cooperation in order to allow other States to enforce their tax policy.
Takšne davčne politike niso nujno nezaželene, dokler je država dejavna v mednarodnem sodelovanju in drugim državam omogoča, da izvršujejo svojo davčno politiko.
However, policies which entail a low level of income tax or none at all often go along with a lack of transparency or exchange of information with other States.
Za politike, ki vključujejo nizko ali celo nično stopnjo davka od dohodka, pa je pogosto značilna premajhna preglednost ali izmenjava informacij z drugimi državami.
The States concerned attract investment by offering non-residents a shelter for some types of mobile income or capital and allowing them to conceal the existence of such income or capital from the tax administration of their State of residence.
Zadevne države privabljajo naložbe s tem, da nerezidentom ponujajo zatočišče za nekatere vrste mobilnih dohodkov ali kapitala in jim omogočajo, da prikrijejo obstoj takšnih dohodkov ali kapitala pred davčno upravo države, katere rezidenti so.
Various initiatives have been taken in international forums, such as the Organisation for Economic Cooperation and Development or G20, to address these concerns.
Za reševanje teh vidikov so bile na mednarodnih forumih, npr. v Organizaciji za gospodarsko sodelovanje in razvoj ter v okviru skupine G-20, sprejete različne spodbude.
Moreover, the Global Forum on Transparency and Exchange of Information for Tax Purposes (hereinafter ‘the Global Forum’) has developed standards of transparency and exchange of information for tax purposes.
Poleg tega je Svetovni forum za preglednost in izmenjavo podatkov za davčne namene (v nadaljevanju besedila: svetovni forum) oblikoval standarde preglednosti in izmenjave informacij za davčne namene.
In 2009, the Global Forum agreed to review the implementation of those standards.
Leta 2009 je privolil, da bo pregledal izvajanje teh standardov.
It has engaged in a comprehensive peer review process and many traditional low tax jurisdictions have agreed to conclude bilateral agreements on exchange of information on tax matters.
Izvedel je obsežen medsebojni strokovni pregled in mnogo tradicionalnih jurisdikcij z nizko obdavčitvijo je privolilo v sklenitev dvostranskih sporazumov o izmenjavi informacij o davčnih zadevah.
Within the Union, issues of transparency and exchange of information are addressed by Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC [1].
Znotraj Unije so vidiki preglednosti in izmenjave informacij obravnavani v Direktivi Sveta 2011/16/EU z dne 15. februarja 2011 o upravnem sodelovanju na področju obdavčevanja in razveljavitvi Direktive 77/799/EGS [1].
Moreover, there is a consensus in the Union, expressed in the Code of conduct for business taxation referred to in Annex 1 to Conclusions of the Ecofin Council meeting on 1 December 1997 concerning taxation policy [2], that harmful tax measures are not acceptable, which makes it difficult for Member States to maintain or introduce such measures.
Poleg tega v Uniji obstaja soglasje, izraženo v kodeksu ravnanja na področju obdavčenja podjetij iz Priloge 1 k Sklepom Sveta za ekonomske in finančne zadeve z dne 1. decembra 1997 o politiki obdavčevanja [2], da škodljivi davčni ukrepi niso sprejemljivi, kar državam članicam otežuje ohranitev ali uvedbo takšnih ukrepov.
In addition, a number of measures potentially falling under the Code of conduct are subject to scrutiny under the rules on State aid set out in the Treaty on the Functioning of the European Union (TFEU).
Poleg tega se pri številnih ukrepih, ki bi lahko spadali v kodeks ravnanja, izvede pregled na podlagi pravil o državni pomoči, določenih v Pogodbi o delovanju Evropske unije (PDEU).
In its relations with third countries the Union has sought to convince them to subscribe to the Union principles concerning transparency and exchange of information (similar to the broadly accepted international standards for transparency and exchange of information) and the abolition of harmful tax measures as described in Commission Communication on promoting good governance in tax matters [3] and Commission Communication on tax and development cooperation with developing countries on promoting good governance in tax matters [4].
Unija si v odnosih s tretjimi državami prizadeva, da bi jih prepričala, naj se zavežejo, da bodo spoštovale načela Unije glede preglednosti in izmenjave informacij (podobna splošno sprejetim mednarodnim standardom preglednosti in izmenjave informacij) ter odpravile škodljive davčne ukrepe, opisane v sporočilu Komisije o spodbujanju dobrega upravljanja v davčnih zadevah [3] in sporočilu Komisije o obdavčenju in razvoju sodelovanja z državami v razvoju pri spodbujanju dobrega upravljanja v davčnih zadevah [4].
Member States whose tax base has been negatively affected by a lack of transparency or by harmful tax measures on the part of third countries have taken steps to remedy that situation.
Države članice, katerih davčne osnove so bile prizadete zaradi premajhne preglednosti ali škodljivih davčnih ukrepov tretjih držav, so sprejele ukrepe za izboljšanje stanja.
However, taxpayers respond to such measures by routing business or transactions through another jurisdiction with a lower level of protection.
Vendar se davkoplačevalci na takšne ukrepe odzivajo s preusmerjanjem poslovanja ali transakcij prek druge jurisdikcije z nižjo ravnijo zaščite.
This risk is particularly relevant within the Union given the freedom of economic operators to do business anywhere in the Union.
To tveganje je zlasti pomembno znotraj Unije, saj lahko gospodarski subjekti poslujejo kjer koli v Uniji.
Consequently, the level of protection available within the Union against such erosion of the tax base tends to correspond to the lowest level of protection offered by any Member State.
Posledično raven zaščite znotraj Unije pred zmanjševanjem davčne osnove ustreza najnižji ravni zaščite, ki jo omogočajo države članice.
The distortions that this situation brings about within the Union can lead to artificial capital flows and movements of taxpayers within the internal market and thus harm its proper functioning, as well as erode Member States’ tax bases.
Izkrivljanja, ki jih te razmere povzročajo znotraj Unije, imajo lahko za posledico umetne kapitalske tokove in gibanja davkoplačevalcev znotraj notranjega trga, kar ovira njegovo pravilno delovanje in zmanjšuje davčne osnove držav članic.
Such distortions should be remedied through an approach shared by all Member States.
Takšna izkrivljanja se lahko odpravijo s pristopom, ki bi ga zavzele vse države članice.
Therefore, it is necessary to clearly spell out minimum standards of good governance in tax matters, both in regard to transparency and exchange of information and in regard to harmful tax measures, and a number of measures to be taken vis-à-vis third countries, with a view to encouraging those countries to comply with those standards.
Zato je treba jasno opredeliti minimalne standarde dobrega upravljanja v davčnih zadevah, tako glede preglednosti in izmenjave informacij kot tudi škodljivih davčnih ukrepov, in številne ukrepe, ki jih je treba sprejeti v zvezi s tretjimi državami, da bi jih spodbudili k izpolnjevanju teh standardov.
In regard to transparency and exchange of information, an internationally recognised standard has been set out in the Terms of Reference agreed by the Global Forum in 2009.
Glede preglednosti in izmenjave informacij je bil v formalnih pogojih, o katerih se je dogovoril svetovni forum leta 2009, določen mednarodno priznan standard.
Those terms should therefore form the basis of this Recommendation.
Ti pogoji bi morali biti zato temelj tega priporočila.
As far as harmful tax measures are concerned, the Code of conduct for business taxation has proven to be a pertinent reference within the Union.
Kodeks ravnanja na področju obdavčenja podjetij se je znotraj Unije izkazal za ustrezno referenco, kar zadeva škodljive davčne ukrepe.
Member States have committed themselves to promoting principles of that Code in third countries.
Države članice so se zavezale, da bodo v tretjih državah spodbujale načela kodeksa.
It is therefore appropriate to refer to the criteria of that Code for the purposes of this Recommendation.
Zato se je za namene tega priporočila primerno sklicevati na merila kodeksa.
In this regard, it is also appropriate to refer to the work of the Code of Conduct Group (business taxation), set up within the framework of the Council to asses the tax measures that may fall within scope of the Code of conduct for business taxation [5].
V tem kontekstu se je tudi ustrezno sklicevati na delo Skupine za kodeks ravnanja (obdavčenje podjetij), ki je bila v okviru Sveta vzpostavljena, da bi ocenila davčne ukrepe, ki bi lahko spadali v področje uporabe kodeksa ravnanja na področju obdavčenja podjetij [5].
The cases assessed by this group can be of assistance when it comes to examine whether a given measure is to be considered as harmful.
Primeri, ki jih je ta skupina ocenila, so lahko koristni pri ocenjevanju, ali je treba kak ukrep šteti za škodljiv.
This Recommendation should indicate a set of measures to be applied in relation to third countries that do not meet the minimum standards of good governance in tax matters.
V tem priporočilu bi bilo treba navesti niz ukrepov, ki jih je treba uporabljati glede tretjih držav, ki ne izpolnjujejo minimalnih standardov dobrega upravljanja v davčnih zadevah.
By applying these measures together, Member States would significantly increase the overall effectiveness of the measures taken by each of them.
Države članice bi s hkratno uporabo teh ukrepov znatno okrepile skupno učinkovitost ukrepov, ki jih sprejmejo posamezno.
Losses of tax revenues could therefore be reduced, along with administrative costs for tax administrations and the compliance burden on taxpayers.
Zato bi lahko zmanjšali izgubo davčnih prihodkov kot tudi upravne stroške za davčne uprave in obremenitev davkoplačevalcev zaradi upoštevanja davčnih predpisov.
In order to promote the application of the minimum standards of good governance in tax matters, it is also necessary to indicate positive measures to encourage third countries that meet these standards or that are committed to meeting them but need assistance to achieve this.
Da bi spodbujali uporabo minimalnih standardov dobrega upravljanja v davčnih zadevah, je prav tako treba navesti pozitivne ukrepe za spodbujanje tretjih držav, ki te standarde izpolnjujejo ali so se zavezale, da jih bodo izpolnjevale, vendar potrebujejo pomoč, da bi to lahko dosegle.
The measures indicated in this Recommendation and applied by Member States must be compatible with Union law, in particular with the fundamental freedoms enshrined in the TFEU,
Ukrepi, ki so navedeni v tem priporočilu in jih države članice izvajajo, morajo biti skladni s pravom Unije, zlasti s temeljnimi svoboščinami, določenimi v PDEU –
This Recommendation provides criteria making it possible to identify third countries which do not meet minimum standards of good governance in tax matters.
To priporočilo zagotavlja merila, ki omogočajo opredelitev tretjih držav, ki ne izpolnjujejo minimalnih standardov dobrega upravljanja v davčnih zadevah.
It also lists a series of actions that Member States may take in relation to third countries that do not meet those standards and in favour of third countries that do comply with them.
V njem je naveden tudi niz ukrepov, ki jih države članice lahko sprejmejo v zvezi s tretjimi državami, ki ne izpolnjujejo teh standardov, in koristijo tretjim državam, ki jih izpolnjujejo.
This Recommendation concerns income taxation.
To priporočilo zadeva obdavčitev dohodkov.
‘income tax’ means any tax on income, whether levied from individuals or from legal entities and irrespective of the manner in which it is levied, imposed on behalf of a State, its political subdivisions or its local authorities;
„davek od dohodka“ pomeni vsak davek od dohodka, odmerjen posameznikom ali pravnim osebam, ne glede na način, kako je odmerjen, če se uvede v imenu države, njenih političnih pododdelkov ali lokalnih organov;
‘third country’ means any jurisdiction that is not a Member State;
„tretja država“ pomeni vsako jurisdikcijo, ki ni država članica;
‘national blacklist’ means a list adopted by a Member State which identifies other jurisdictions in regard to whom the Member State applies predefined tax measures or tax policies.
„nacionalni črni seznam“ pomeni seznam, ki ga sprejme država članica in opredeljuje druge jurisdikcije, v zvezi s katerimi država članica uporablja predhodno določene davčne ukrepe ali davčne politike.
Minimum standards of good governance in tax matters
Minimalni standardi dobrega upravljanja v davčnih zadevah
A third country only complies with minimum standards of good governance in tax matters where:
Tretja država izpolnjuje minimalne standarde dobrega upravljanja v davčnih zadevah, če:
it has adopted legal, regulatory and administrative measures intended to comply with the standards of transparency and exchange of information set out in the Annex, and effectively applies those measures;
je sprejela pravne, regulativne in upravne ukrepe, namenjene izpolnjevanju standardov preglednosti in izmenjave informacij, določenih v Prilogi, in te ukrepe učinkovito izvaja;
it does not operate harmful tax measures in the area of business taxation.
ne izvaja škodljivih davčnih ukrepov na področju obdavčenja podjetij.
Tax measures which provide for a significantly lower effective level of taxation, including zero taxation, than those levels which generally apply in the third country in question are to be regarded as potentially harmful.
Davčne ukrepe, ki zagotavljajo znatno nižjo dejansko stopnjo obdavčitve, vključno z nično obdavčitvijo, od stopenj, ki na splošno veljajo v zadevni tretji državi, je treba obravnavati kot potencialno škodljive.