natgillin/translations-raw huggingface dataset:
For the purposes of point 4.2 an arrangement or a series of arrangements is artificial where it lacks commercial substance.
Za namene točke 4.2 je ureditev ali niz ureditev umeten, kadar nima komercialne vsebine.
In determining whether the arrangement or series of arrangements is artificial, national authorities are invited to consider whether they involve one or more of the following situations:
Pri ugotavljanju, ali je ureditev ali niz ureditev umeten, so nacionalni organi pozvani, da proučijo, ali vključuje enega ali več naslednjih primerov:
the legal characterisation of the individual steps which an arrangement consists of is inconsistent with the legal substance of the arrangement as a whole;
pravne značilnosti posameznih korakov, iz katerih je sestavljena ureditev, niso skladne s pravno vsebino celotne ureditve;
the arrangement or series of arrangements is carried out in a manner which would not ordinarily be employed in what is expected to be a reasonable business conduct;
ureditev ali niz ureditev se izvaja na način, ki običajno ne bi bil uporabljen pri razumnem poslovanju;
the arrangement or series of arrangements includes elements which have the effect of offsetting or cancelling each other;
ureditev ali niz ureditev vključuje elemente, ki se izenačujejo ali izključujejo;
transactions concluded are circular in nature;
izpeljane transakcije so krožne;
the arrangement or series of arrangements results in a significant tax benefit but this is not reflected in the business risks undertaken by the taxpayer or its cash flows;
ureditev ali niz ureditev pomeni znatno davčno ugodnost, vendar se ta ne odraža v poslovnih tveganjih davkoplačevalca ali njegovih gotovinskih tokovih;
the expected pre-tax profit is insignificant in comparison to the amount of the expected tax benefit.
pričakovani dobiček pred obdavčenjem je zanemarljiv v primerjavi z zneskom pričakovane davčne ugodnosti.
For the purposes of point 4.2, the purpose of an arrangement or series of arrangements consists in avoiding taxation where, regardless of any subjective intentions of the taxpayer, it defeats the object, spirit and purpose of the tax provisions that would otherwise apply.
Za namene točke 4.2 je namen ureditve ali niza ureditev preprečevanje obdavčenja, kadar je, ne glede na subjektivne namene davkoplačevalca, v nasprotju s ciljem, duhom in namenom davčnih predpisov, ki bi jih bilo drugače treba spoštovati.
For the purposes of point 4.2, a given purpose is to be considered essential where any other purpose that is or could be attributed to the arrangement or series of arrangements appears at most negligible, in view of all the circumstances of the case.
Za namene točke 4.2 namen velja za bistven, kadar se vsak drug namen, ki je ali bi bil lahko pripisan ureditvi ali nizu ureditev, zdi kvečjemu zanemarljiv ob upoštevanju vseh okoliščin primera.
In determining whether an arrangement or series of arrangements has led to a tax benefit as referred to in point 4.2, national authorities are invited to compare the amount of tax due by a taxpayer, having regard to those arrangement(s), with the amount that the same taxpayer would owe under the same circumstances in the absence of the arrangement(s).
Pri ugotavljanju, ali ureditev ali niz ureditev pomeni davčno ugodnost iz točke 4.2, so davčni organi pozvani, da znesek davka, ki bi ga ob upoštevanju zadevnih ureditev moral plačati davkoplačevalec, primerjajo z zneskom, ki bi ga isti davkoplačevalec dolgoval v istih okoliščinah, če teh ureditev ne bi bilo.
In that context, it is useful to consider whether one or more of the following situations occur:
V tem kontekstu je koristno proučiti, ali gre za naslednje primere:
an amount is not included in the tax base;
znesek ni vključen v davčno osnovo;
the taxpayer benefits from a deduction;
davkoplačevalec je upravičen do odbitka;
a loss for tax purposes is incurred;
nastane izguba za davčne namene;
no withholding tax is due;
davčnega odtegljaja ni treba plačati;
foreign tax is offset.
tuji davek je izravnan.
Member States should inform the Commission on the measures taken in order to comply with the present Recommendation, as well as on any changes made to such measures.
Države članice morajo Komisijo obvestiti o ukrepih, sprejetih za izpolnjevanje tega priporočila, in vseh spremembah takšnih ukrepov.
The Commission will publish a report on the application of this Recommendation within three years after its adoption.
Komisija bo objavila poročilo o izvajanju tega priporočila v treh letih po njegovem sprejetju.
OJ L 310, 25.11.2009, p. 34.
UL L 310, 25.11.2009, str. 34.
OJ L 345, 29.12.2011, p. 8.
UL L 345, 29.12.2011, str. 8.
on the notification procedure provided for in Article 22(3) of Directive 2002/22/EC of the European Parliament and of the Council on universal service and users’ rights relating to electronic communications networks and services
o postopku priglasitve iz člena 22(3) Direktive 2002/22/ES o univerzalni storitvi in pravicah uporabnikov v zvezi z elektronskimi komunikacijskimi omrežji in storitvami
Having regard to Directive 2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users’ rights relating to electronic communications networks and services (Universal Service Directive) [1], and in particular Article 22(3) thereof,
ob upoštevanju Direktive 2002/22/ES Evropskega parlamenta in Sveta z dne 7. marca 2002 o univerzalni storitvi in pravicah uporabnikov v zvezi z elektronskimi komunikacijskimi omrežji in storitvami (Direktiva o univerzalnih storitvah) [1], zlasti člena 22(3) Direktive,
A competitive market should help to provide end-users with a wide choice of content, applications and services and with the quality of service they require.
Konkurenčen trg bi moral pomagati pri zagotavljanju široke izbire vsebin, aplikacij in storitev za končne uporabnike ter kakovosti storitve, ki jo zahtevajo.
National regulatory authorities should promote users’ ability to access and distribute information and to run applications and services.
Nacionalni regulativni organi bi morali poskrbeti, da lahko uporabniki lažje dostopajo do informacij in jih širijo ter uporabljajo aplikacije in storitve.
National regulatory authorities, entrusted with the implementation of Article 22(3) of Directive 2002/22/EC, may set minimum quality of service requirements to be imposed on an undertaking or undertakings providing public communications networks in order to prevent degradation of service and the hindering or slowing down of traffic over networks.
Nacionalni regulativni organi, ki jim je bilo zaupano izvajanje člena 22(3) Direktive 2002/22/ES, lahko podjetju ali podjetjem, ki zagotavljajo javna komunikacijska omrežja, naložijo minimalne zahteve glede kakovosti storitve, da se prepreči poslabšanje storitve in oviranje ali upočasnjevanje prometa po omrežjih.
Proposed measures should be suitably justified and proportionate in relation to the objectives and regulatory principles set out in Article 8 of Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive) [2].
Predlagani ukrepi bi morali biti ustrezno upravičeni in sorazmerni s cilji ter regulativnimi načeli iz člena 8 Direktive 2002/21/ES Evropskega parlamenta in Sveta z dne 7. marca 2002 o skupnem regulativnem okviru za elektronska komunikacijska omrežja in storitve (okvirna direktiva) [2].
When proposing such measures, the national regulatory authorities should take account of the guidelines issued by the Body of European Regulators for Electronic Communications (BEREC) [3].
Ko takšne ukrepe predlagajo, bi morali nacionalni regulativni organi upoštevati smernice, ki jih je izdal Organ evropskih regulatorjev za elektronske komunikacije (BEREC) [3].
The Commission should assess any proposed measures, thus ensuring that the functioning of the internal market is not adversely affected by the envisaged requirements.
Komisija bi morala oceniti vsak predlagani ukrep in tako zagotoviti, da delovanje notranjega trga zaradi predvidenih zahtev ni ovirano.
To that end, national regulatory authorities should provide the Commission with draft measures setting minimum quality of service requirements or amending previously imposed requirements under the procedure set forth in Article 22(3) of Directive 2002/22/EC.
V ta namen bi morali nacionalni regulativni organi Komisiji po postopku iz člena 22(3) Direktive 2002/22/ES predložiti osnutke ukrepov, ki določajo minimalne zahteve glede kakovosti storitve ali spreminjajo predhodno naložene zahteve.
The notification mechanism should not involve any unnecessary administrative burden on the national regulatory authorities.
Postopek priglasitve ne bi smel po nepotrebnem upravno bremeniti nacionalnih regulativnih organov.
Draft measures lifting any requirement previously imposed should at this stage only be notified for transparency purposes.
Osnutki ukrepov, ki odpravljajo katero koli predhodno naloženo zahtevo, bi se morali na tej stopnji priglasiti le zaradi preglednosti.
In order to enable the Commission to undertake its assessment, national regulatory authorities should provide it with their draft measures in good time before setting such requirements.
Da bi Komisija lahko pripravila oceno, bi ji morali nacionalni regulativni organi pred določitvijo takšnih zahtev pravočasno predložiti osnutke ukrepov.
This should be done by means of a notification summarising the grounds for action, the envisaged requirements and the proposed course of action.
To bi morali storiti s priglasitvijo, v kateri bi povzeli razloge za ukrepanje, predvidene zahteve in predlagani potek ukrepanja.
National regulatory authorities may discuss informally with the Commission their draft measures prior to notifying the Commission.
Nacionalni regulativni organi lahko pred priglasitvijo s Komisijo neformalno razpravljajo o osnutkih ukrepov.
Certain minimum information concerning draft measures should be provided in order to allow the Commission to carry out an assessment.
Da bi lahko Komisija izdelala oceno, bi ji bilo treba predložiti določene minimalne informacije o osnutkih ukrepov.
To help simplify the assessment of notified draft measures and to make the process quicker, national regulatory authorities should use standard formats for notifications.
Da bi pripomogli k enostavnejšemu ocenjevanju priglašenega osnutka ukrepa in pospešili postopek, bi morali nacionalni regulativni organi za priglasitev uporabljati standardne obrazce.
When the Commission makes comments or recommendations on proposed measures setting or amending minimum quality of service requirements, national regulatory authorities should take the utmost account of the Commission’s comments or recommendations when deciding on the requirements.
Če Komisija za predlagane ukrepe, ki določajo ali spreminjajo minimalne zahteve glede kakovosti storitve, pripravi pripombe ali priporočila, bi morali nacionalni regulativni organi pri odločanju o zahtevah čim bolj upoštevati pripombe ali priporočila Komisije.
National regulatory authorities should also contribute to ensuring transparency by way of communicating the adopted measures, including those lifting previously imposed requirements.
Nacionalni regulativni organi bi jo morali obvestiti o sprejetih ukrepih, vključno s tistimi, ki odpravljajo predhodno naložene zahteve, ter tako tudi prispevati k zagotavljanju preglednosti.
The Commission, for its part, should make publicly available the notification and all supporting information, as well as any comments or recommendations it has made or its notice on not having issued comments or recommendations.
Komisija bi morala priglasitev in vse pripadajoče informacije kakor tudi vse pripravljene pripombe in priporočila ali obvestilo, da ni izdala pripomb ali priporočil, javno objaviti.
Where information is considered confidential by a national regulatory authority in accordance with EU and national rules on business confidentiality, the Commission and the national regulatory authority concerned should ensure such confidentiality in conformity with Article 5 of Directive 2002/21/EC,
Če nacionalni regulativni organ v skladu s predpisi EU in nacionalnimi predpisi o poslovni tajnosti meni, da so informacije zaupne, Komisija in zadevni nacionalni regulativni organi zagotovijo tako zaupnost v skladu s členom 5 Direktive 2002/21/ES –
AIM AND SCOPE
CILJ IN PODROČJE UPORABE
The aim of this Recommendation is to ensure a coherent approach, full transparency and a streamlined procedure when national regulatory authorities intend to take measures setting minimum quality of service requirements pursuant to Article 22(3) of Directive 2002/22/EC.
To priporočilo naj bi zagotovilo skladen pristop, popolno preglednost in poenostavljen postopek, ko nameravajo nacionalni regulativni organi na podlagi člena 22(3) Direktive 2002/22/ES sprejeti ukrepe, ki določajo minimalne zahteve glede kakovosti storitve.
To this end, national regulatory authorities should provide the Commission in good time with:
V ta namen bi morali nacionalni regulativni organi Komisiji pravočasno predložiti:
draft measures setting minimum quality of service requirements pursuant to Article 22(3) of Directive 2002/22/EC;
osnutke ukrepov na podlagi člena 22(3) Direktive 2002/22/ES, ki določajo minimalne zahteve glede kakovosti storitve;
draft measures amending such previously imposed requirements;
osnutke ukrepov, ki spreminjajo predhodno naložene zahteve;
draft measures lifting any such requirement previously imposed.
osnutke ukrepov, ki odpravljajo predhodno naložene zahteve.
Terms defined in Directive 2002/21/EC, in Directive 2002/22/EC and in other specific directives have the same meaning when used in this Recommendation.
Pojmi, opredeljeni v Direktivi 2002/21/ES in Direktivi 2002/22/ES, imajo v tem priporočilu enak pomen.
‘notification’ means the notification to the Commission by a national regulatory authority of a draft measure pursuant to Article 22(3) of Directive 2002/22/EC, accompanied by the notification form as provided in this Recommendation;
„priglasitev“ pomeni priglasitev osnutka ukrepa Komisiji na podlagi člena 22(3) Direktive 2002/22/ES, ki jo opravi nacionalni regulativni organ in ki ji priloži obrazec za priglasitev iz tega priporočila;
‘draft measures’ are any measures concerning quality of service requirements intended to prevent degradation of service and the hindering or slowing down of traffic over networks that a national regulatory authority proposes to impose on an undertaking or undertakings providing public communications networks.
„osnutki ukrepov“ so vsi ukrepi, ki se nanašajo na zahteve glede kakovosti storitve, katerih namen je preprečiti poslabšanje storitve in oviranje ali upočasnitev prometa po omrežjih ter za katere nacionalni regulativni organ predlaga, da se naložijo podjetju ali podjetjem, ki zagotavljajo javna telekomunikacijska omrežja.
Draft measures as referred to in point 2 should be made available to the Commission by means of the notification form set out in the Annex.
Osnutke ukrepov iz točke 2 bi bilo treba Komisiji predložiti na obrazcu za priglasitev iz Priloge.
The draft measures thus notified should include the following information, where applicable:
Priglašeni osnutki ukrepov bi morali, če je mogoče, vsebovati naslednje informacije:
a summary notification including:
povzetek priglasitve, vključno z:
the identity of the undertaking or undertakings providing public communications networks to which the draft measure applies;
identifikacijo podjetja ali podjetij, ki zagotavljajo komunikacijska omrežja, na katera se osnutek ukrepa nanaša;
a summary of the grounds for action;
povzetkom razlogov za ukrepanje;
the envisaged requirements to be imposed by the national regulatory authority;
predvidenimi zahtevami, ki jih namerava naložiti nacionalni regulativni organ;
the proposed course of action;
predlaganim potekom ukrepanja;
the national regulatory authority’s draft measure and all supporting documents, including:
osnutek ukrepa nacionalnega regulativnega organa in vse pripadajoče dokumente, vključno z:
the relevant facts and circumstances of the case at issue that give rise to the envisaged imposition of minimum quality of service requirements on an undertaking or undertakings providing public communications networks;
ustreznimi dejstvi in okoliščinami za zadevni primer, ki utemeljujejo predvideno nalaganje minimalnih zahtev glede kakovosti storitve podjetju ali podjetjem, ki zagotavljajo javna komunikacijska omrežja;
an assessment of the proposed measure, in particular in view of the policy objectives and regulatory principles pursuant to Article 8 of Directive 2002/21/EC;
oceno predlaganega ukrepa, zlasti ob upoštevanju političnih ciljev in regulativnih načel iz člena 8 Direktive 2002/21/ES;
the provisional time frame for implementing the minimum quality of service requirements;
začasnim časovnim načrtom za izvajanje minimalnih zahtev glede kakovosti storitve;
the specific methods that will be used to monitor the application of such requirements;
posebnimi metodami, s katerimi naj bi se spremljalo izpolnjevanje takih zahtev;
the results of any public consultation carried out by the national regulatory authority on the proposed measure; and
rezultati predhodnih javnih posvetovanj, ki jih je o predlaganem ukrepu opravil nacionalni regulativni organ, in
the opinion issued by the national competition authority, where provided.
mnenjem, ki ga je izdal nacionalni organ za konkurenco, če to obstaja.
Notifications should be made by electronic means with a request for acknowledgement of receipt.
Priglasitve bi bilo treba poslati elektronsko skupaj z zahtevo za potrdilo o prejemu.
Documents sent by electronic means will be presumed to have been received by the addressee on the day on which they were sent.
Za dokumente, poslane elektronsko, se šteje, da jih je naslovnik prejel na dan, na katerega so bili poslani.
Notifications will be registered in the order in which they are received.
Priglasitve se registrirajo v vrstnem redu, v katerem so bile prejete.
Notifications will become effective on the date on which the Commission registers them (date of registration).
Priglasitve začnejo veljati na dan, na katerega jih Komisija registrira (datum registracije).
Notice will be given on the Commission’s website and by electronic means to all national regulatory authorities and BEREC of the date of registration of a notification, the subject matter of the notification and any supporting documentation received, while ensuring confidentiality in conformity with Article 5 of Directive 2002/21/EC.
Vsi nacionalni regulativni organi in BEREC se o datumu registracije priglasitve, zadevi priglasitve in prejeti pripadajoči dokumentaciji obvestijo na spletni strani Komisije in z elektronskimi sredstvi, pri čemer se zagotovi tajnost v skladu s členom 5 Direktive 2002/21/ES.
Notifications should be in an official language of the European Union.
Priglasitve bi morale biti napisane v enem od uradnih jezikov Evropske unije.
The notification form may be completed in an official language other than that of the draft measure.
Obrazec za priglasitev se lahko izpolni v uradnem jeziku, ki ni jezik osnutka ukrepa.
Any comments or recommendations adopted by the Commission pursuant to Article 22(3) of Directive 2002/22/EC will be in the language of the notified draft measure, translated where possible into the language used for the notification form.
Pripombe ali priporočila, ki jih Komisija sprejme na podlagi člena 22(3) Direktive 2002/22/ES, so napisane v jeziku priglašenega osnutka ukrepa in, če je mogoče, prevedene v jezik, uporabljen na obrazcu za priglasitev.
Where requested by a national regulatory authority, the Commission will informally discuss a draft measure prior to notification.
Komisija neuradno razpravlja o osnutku ukrepa pred njegovo priglasitvijo, če tako zahteva nacionalni regulativni organ.
A national regulatory authority may decide at any time to withdraw its notification, in which case the notified measure will be removed from the register and the national regulatory authority concerned, all other national regulatory authorities and BEREC will be informed.
Nacionalni regulativni organ lahko priglasitev kadar koli umakne. V tem primeru se priglašeni ukrep izbriše iz registra, o čemer se obvesti nacionalni regulativni organ, vse ostale nacionalne regulativne organe in BEREC.
The Commission will publish a notice to that effect on its website.
Komisija v ta namen na svoji spletni strani objavi obvestilo.
TIMING AND FOLLOW-UP
ČASOVNI OKVIR IN NADALJNJI POTEK
In accordance with Article 22(3) of Directive 2002/22/EC, in particular when the Commission assesses a draft measure as referred to in point 2(a) or point 2(b), it may, having examined all the relevant information, make comments or recommendations on the draft measure, in particular when it considers that the proposed requirements would adversely affect the functioning of the internal market.
V skladu s členom 22(3) Direktive 2002/22/ES lahko Komisija zlasti pri ocenjevanju osnutka ukrepa, kot določa točka 2(a) ali točka 2(b), po preučitvi vseh pomembnih informacij pripravi pripombe ali priporočila glede osnutka ukrepa, zlasti če meni, da bi predlagane zahteve ovirale delovanje notranjega trga.
The examination period should not exceed two months following the notification of the draft measure unless otherwise agreed between the Commission and the national regulatory authority.
Po priglasitvi osnutka ukrepa rok za preverjanje ne bi smel biti daljši kot dva meseca, razen če se Komisija in nacionalni regulativni organ dogovorita drugače.
By way of derogation from point 10, within 15 days of notification of the draft measure:
Z odstopanjem od točke 10 lahko v 15 dneh od priglasitve osnutka ukrepa:
the national regulatory authority or the Commission may seek to extend the examination period for a reasonable period of time, in particular because of the complexity of the assessment; or
nacionalni regulativni organ ali Komisija predlagata podaljšanje roka za preverjanje za razumno obdobje, zlasti zaradi zapletenosti ocenjevanja, ali
the national regulatory authority may seek to shorten the examination period where, in exceptional circumstances, it considers there is an urgent need to act, in order to safeguard competition and protect the interests of end-users.
nacionalni regulativni organ predlaga skrajšanje roka za preverjanje, če v izjemnih primerih meni, da je treba nujno ukrepati zaradi varovanja konkurence in zaščite interesov končnih uporabnikov.
When the national regulatory authority or the Commission seeks to extend or shorten the two-month examination period under (i) or (ii) above, it should state the reasons for doing so.
Če nacionalni regulativni organ ali Komisija predlagata podaljšanje ali skrajšanje dvomesečnega roka za preverjanje v skladu s točko (i) ali točko (ii) zgoraj, bi morala navesti razloge za to.
The length of potential derogations from the two-month examination period referred to in points 11(i) and 11(ii) should be subject to a prior agreement by the Commission and the national regulatory authority having regard, in particular, to the complexity of the assessment and the interest of the end-users and other stakeholders in having in place clear and predictable rules on quality of service.
O dolžini morebitnih odstopanj od dvomesečnega roka za preverjanje iz točke 11(i) ali točke 11(ii) bi se morala Komisija in nacionalni regulativni organ dogovoriti predhodno, pri čemer bi morala upoštevati zlasti zapletenost ocenjevanja ter interese končnih uporabnikov ter drugih zainteresiranih strani za jasna in predvidljiva pravila o kakovosti storitve.
Where an extension is sought in accordance with point 11(i), the total examination period agreed should not exceed three months following notification of the draft measure.
Če se predlaga podaljšanje v skladu s točko 11(i), celotni dogovorjeni rok za preverjanje ne sme biti daljši kot tri mesece od priglasitve osnutka ukrepa.