natgillin/translations-raw huggingface dataset:
Article 2(c), introductory wording
Člen 2(c), uvodno besedilo
Article 2(c), first indent
Člen 2(c), prva alinea
Article 2(c), second indent
Člen 2(c), druga alinea
Article 2(c), third indent
Člen 2(c), tretja alinea
Article 2(e), (f) and (g)
Člen 2(e), (f) in (g)
Article 6(1) to (5)
Člen 6(1) do (5)
Article 7(4) to (6)
Člen 7(4) do (6)
Article 7(3) to (5)
Člen 7(3) do (5)
Article 14(2), first subparagraph
Člen 14(2), prvi pododstavek
Article 14(2), first subparagraph, introductory wording, points (a) and (b)
Člen 14(2), prvi pododstavek, uvodno besedilo, točki (a) in (b)
Article 18(2), introductory wording, points (a) and (b)
Člen 18(2), uvodno besedilo, točki (a) in (b)
Article 18(2)(c)
Člen 18(2)(c)
Article 14(8), first subparagraph, introductory wording, first indent
Člen 14(8), prvi pododstavek, uvodno besedilo, prva alinea
Article 18(9), first subparagraph, introductory wording, point (a)
Člen 18(9), prvi pododstavek, uvodno besedilo, točka (a)
Article 14(8), first subparagraph, second indent
Člen 14(8), prvi pododstavek, druga alinea
Article 14(8), first subparagraph, third indent
Člen 14(8), prvi pododstavek, tretja alinea
Article 18(9), first subparagraph, point (b)
Člen 18(9), prvi pododstavek, točka (b)
Article 14(8), first subparagraph, fourth indent
Člen 14(8), prvi pododstavek, četrta alinea
Article 14(8), second subparagraph
Člen 14(8), drugi pododstavek
Article 18(9), second subparagraph
Člen 18(9), drugi pododstavek
Article 16(1), introductory wording
Člen 16(1), uvodno besedilo
Article 16(1)(a), first subparagraph, first, second and third indents
Člen 16(1)(a), prvi pododstavek, prva, druga in tretja alinea
Article 20(1), first subparagraph, points (a), (b) and (c)
Člen 20(1), prvi pododstavek, točke (a), (b) in (c)
Article 16(1)(a), second subparagraph
Člen 16(1)(a), drugi pododstavek
Article 16(1)(b)
Člen 16(1)(b)
Article 20(2) and (3)
Člen 20(2) in (3)
Article 16(3) to (5)
Člen 16(3) do (5)
Article 20(4) to (6)
Člen 20(4) do (6)
Article 26(2) to (5)
Člen 26(2) do (5)
Article 33, first subparagraph
Člen 33, prvi pododstavek
Article 33, second subparagraph
Člen 33, drugi pododstavek
The European Council, at its meeting of 4 November 2004, adopted The Hague Programme, which set the objectives to be implemented in the area of freedom, security and justice in the period 2005-2010.
Evropski svet je na zasedanju 4. novembra 2004 sprejel haaški program, v katerem so določeni cilji, ki naj bi se na območju svobode, varnosti in pravice izvedli v obdobju 2005-2010.
In this respect, The Hague Programme invited the European Commission to conclude the evaluation of the first-phase instruments and to submit the second-phase instruments and measures to the European Parliament and to the Council.
V zvezi s tem je haaški program pozval Evropsko komisijo, da dokonča oceno aktov prve faze ter Evropskemu parlamentu in Svetu predloži akte in ukrepe druge faze.
‘application for international protection’ means an application for international protection as defined in Article 2(h) of Directive 2011/95/EU;
„prošnja za mednarodno zaščito“ pomeni prošnjo za mednarodno zaščito, kot je opredeljena v členu 2(h) Direktive 2011/95/EU;
‘applicant’ means a third-country national or a stateless person who has made an application for international protection in respect of which a final decision has not yet been taken;
„prosilec“ pomeni državljana tretje države ali osebo brez državljanstva, ki je vložil oziroma vložila prošnjo za mednarodno zaščito, v zvezi s katero še ni bila sprejeta dokončna odločitev;
the minor children of couples referred to in the first indent or of the applicant, on condition that they are unmarried and regardless of whether they were born in or out of wedlock or adopted as defined under national law; the father, mother or another adult responsible for the applicant whether by law or by the practice of the Member State concerned, when that applicant is a minor and unmarried;
očeta, mater ali drugo odraslo osebo, ki je za prosilca odgovorna po zakonu ali praksi zadevne države članice, kadar je ta prosilec mladoleten in neporočen;
‘minor’ means a third-country national or stateless person below the age of 18 years;
„mladoletnik“ pomeni državljana tretje države ali osebo brez državljanstva, mlajšega oziroma mlajšo od 18 let;
‘unaccompanied minor’ means a minor who arrives on the territory of the Member States unaccompanied by an adult responsible for him or her whether by law or by the practice of the Member State concerned, and for as long as he or she is not effectively taken into the care of such a person; it includes a minor who is left unaccompanied after he or she has entered the territory of the Member States;
„mladoletnik brez spremstva“ pomeni mladoletnika, ki prispe na ozemlje države članice brez spremstva odrasle osebe, ki je zanj odgovorna po zakonu ali v skladu s prakso zadevne države članice, dokler taka oseba dejansko ne prevzame skrbi zanj; vključuje tudi mladoletnika, ki ostane brez spremstva, potem ko je vstopil na ozemlje države članice;
‘reception conditions’ means the full set of measures that Member States grant to applicants in accordance with this Directive;
„pogoji za sprejem“ pomenijo celovit sklop ukrepov, ki jih države članice zagotavljajo prosilcem v skladu s to direktivo;
‘material reception conditions’ means the reception conditions that include housing, food and clothing provided in kind, or as financial allowances or in vouchers, or a combination of the three, and a daily expenses allowance;
„materialni pogoji za sprejem“ pomenijo pogoje za sprejem, ki vključujejo nastanitev, hrano in obleko, zagotovljeno v naravi ali kot finančna pomoč ali kot kuponi ali kombinacija vseh treh, ter dodatek za dnevne izdatke;
‘detention’ means confinement of an applicant by a Member State within a particular place, where the applicant is deprived of his or her freedom of movement;
„pridržanje“ pomeni, da država članica prosilca pridrži na nekem mestu, kjer se mu odvzame svoboda gibanja;
‘accommodation centre’ means any place used for the collective housing of applicants;
„nastanitveni center“ pomeni katero koli mesto, ki se uporablja za skupinsko nastanitev prosilcev;
‘representative’ means a person or an organisation appointed by the competent bodies in order to assist and represent an unaccompanied minor in procedures provided for in this Directive with a view to ensuring the best interests of the child and exercising legal capacity for the minor where necessary. Where an organisation is appointed as a representative, it shall designate a person responsible for carrying out the duties of representative in respect of the unaccompanied minor, in accordance with this Directive;
Kadar je za zastopnika imenovana organizacija, ta določi osebo, odgovorno za izvajanje nalog zastopnika za mladoletnika brez spremstva v skladu s to direktivo;
‘applicant with special reception needs’ means a vulnerable person, in accordance with Article 21, who is in need of special guarantees in order to benefit from the rights and comply with the obligations provided for in this Directive.
„prosilec s posebnimi potrebami glede sprejema“ pomeni ranljivo osebo v skladu s členom 21, ki potrebuje posebna jamstva, da bi lahko uveljavljal pravice in izpolnjeval obveznosti, določene v tej direktivi.
In cases of a judicial review of the detention order provided for in paragraph 3, Member States shall ensure that applicants have access to free legal assistance and representation.
Države članice v primeru sodne preučitve ukrepa za pridržanje iz odstavka 3 zagotovijo, da imajo prosilci dostop do brezplačne pravne pomoči in zastopanja.
Member States shall as soon as possible take measures to ensure that a representative represents and assists the unaccompanied minor to enable him or her to benefit from the rights and comply with the obligations provided for in this Directive.
Države članice čim prej sprejmejo ukrepe, s katerimi zagotovijo, da zastopnik zastopa mladoletnika brez spremstva in mu pomaga s tem, da mu omogoči uveljavljanje pravic in izpolnjevanje obveznosti iz te direktive.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 1 to 12, 14 to 28 and 30 and Annex I by 20 July 2015 at the latest.
Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s členi 1 do 12, 14 do 28 in 30 ter Prilogo I najkasneje do 20. julija 2015.
Directive 2013/34/EU of the European Parliament and of the Council
Direktiva 2013/34/EU Evropskega parlamenta in Sveta
on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 50(1) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti člena 50(1) Pogodbe,
This Directive takes into account the Commission's better regulation programme, and, in particular, the Commission Communication entitled "Smart Regulation in the European Union", which aims at designing and delivering regulation of the highest quality whilst respecting the principles of subsidiarity and proportionality and ensuring that the administrative burdens are proportionate to the benefits they bring.
Ta direktiva upošteva program Komisije za boljšo pravno ureditev in zlasti sporočilo Komisije z naslovom "Pametna pravna ureditev Evropske unije", katerega namen je oblikovati in doseči pravno ureditev najvišje kakovosti ob upoštevanju načel subsidiarnosti in sorazmernosti, ter zagotoviti, da je upravno breme sorazmerno s koristmi, ki jih prinašajo.
The Commission Communication entitled "Think Small First – Small Business Act for Europe", adopted in June 2008 and revised in February 2011, recognises the central role played by small and medium-sized enterprises (SMEs) in the Union economy and aims to improve the overall approach to entrepreneurship and to anchor the "think small first" principle in policy-making from regulation to public service.
Komisija je v svojem sporočilu z naslovom "Najprej pomisli na male – Akt za mala podjetja za Evropo", ki je bilo sprejeto junija 2008 in pregledano februarja 2011, priznala osrednjo vlogo, ki jo imajo mala in srednja podjetja (MSP) v gospodarstvu Unije, ter se zavzela za izboljšanje splošnega pristopa k podjetništvu in vključitev načela "najprej pomisli na male" v oblikovanje politik od pripravljanja zakonodaje do opravljanja javnih storitev.
The European Council of 24 and 25 March 2011 welcomed the Commission's intention to present the "Single Market Act" with measures creating growth and jobs, bringing tangible results to citizens and businesses.
Evropski svet je na zasedanju 24. in 25. marca 2011 pozdravil namen Komisije, da predstavi "Akt za enotni trg" z ukrepi, ki ustvarjajo rast in delovna mesta ter državljanom in podjetjem prinašajo oprijemljive rezultate.
The Commission Communication entitled "Single Market Act", adopted in April 2011, proposes to simplify the Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies [3] and the Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54(3)(g) of the Treaty on consolidated accounts [4] (the Accounting Directives) as regards financial information obligations and to reduce administrative burdens, in particular for SMEs.
Sporočilo Komisije z naslovom "Akt za enotni trg", sprejeto aprila 2011, predlaga poenostavitev Četrte direktive Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih posameznih vrst družb, ki temelji na členu 54(3)(g) Pogodbe [3] in Sedme direktive Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih, ki temelji na členu 54(3)(g) Pogodbe [4] (v nadaljnjem besedilu: računovodski direktivi) o računovodskih pravilih v zvezi z obveznostmi finančnega poročanja ter zmanjšanje administrativnega bremena, zlasti za MSP.
"The Europe 2020 Strategy" for smart, sustainable and inclusive growth aims to reduce administrative burdens and improve the business environment, in particular for SMEs, and to promote the internationalisation of SMEs.
Cilj strategije "Evropa 2020" za pametno, trajnostno in vključujočo rast je zmanjšati upravno breme in izboljšati poslovno okolje, zlasti za MSP, ter spodbuditi uveljavljanje MSP na mednarodni ravni.
The European Council of 24 and 25 March 2011 also called for the overall regulatory burden, in particular for SMEs, to be reduced at both Union and national level and suggested measures to increase productivity, such as the removal of red tape and the improvement of the regulatory framework for SMEs.
Evropski svet je na zasedanju 24. in 25. marca 2011 pozval tudi k zmanjšanju celotnega regulativnega bremena tako na ravni Unije kot na nacionalni ravni, zlasti za MSP, ter predlagal ukrepe za povečanje produktivnosti, med drugim odpravo birokracije in izboljšanje regulativnega okvira za MSP.
On 18 December 2008 the European Parliament adopted a non-legislative resolution on accounting requirements as regards small and medium-sized companies, particularly micro-entities [5], stating that the Accounting Directives are often very burdensome for small and medium-sized companies, and in particular for micro-entities, and asking the Commission to continue its efforts to review those Directives.
Evropski parlament je 18. decembra 2008 sprejel resolucijo o računovodskih zahtevah za mala in srednja podjetja ter zlasti za mikro subjekte [5], v kateri je zapisal, da računovodski direktivi za mala in srednja podjetja ter zlasti za mikro subjekte pogosto ustvarjata veliko breme, pri čemer je Komisijo pozval, naj nadaljuje s prizadevanji za revizijo teh direktiv.
The coordination of national provisions concerning the presentation and content of annual financial statements and management reports, the measurement bases used therein and their publication in respect of certain types of undertakings with limited liability is of special importance for the protection of shareholders, members and third parties.
Za zaščito delničarjev, družbenikov in tretjih oseb je še zlasti pomembno, da se v zvezi z nekaterimi vrstami podjetij z omejeno odgovornostjo uskladijo nacionalne določbe o prikazu in vsebini letnih računovodskih izkazov in poslovnih poročil, uporabljenih podlagah za merjenje ter objavi teh izkazov in poročil.
Simultaneous coordination is necessary in those fields for such types of undertakings because, on the one hand, some undertakings operate in more than one Member State and, on the other hand, such undertakings offer no safeguards to third parties beyond the amounts of their net assets.
Sočasna uskladitev na navedenih področjih je za te vrste podjetij potrebna, saj po eni strani nekatera podjetja delujejo v več državah članicah, po drugi strani pa taka podjetja tretjim osebam ne nudijo nobenega varovanja zunaj obsega njihovih neto sredstev.
Annual financial statements pursue various objectives and do not merely provide information for investors in capital markets but also give an account of past transactions and enhance corporate governance.
Letni računovodski izkazi imajo različne cilje in ne zagotavljajo le informacij vlagateljem na kapitalskih trgih, temveč so tudi prikaz preteklih transakcij in krepijo upravljanje podjetij.
Union accounting legislation needs to strike an appropriate balance between the interests of the addressees of financial statements and the interest of undertakings in not being unduly burdened with reporting requirements.
Računovodska zakonodaja Unije mora vzpostaviti ustrezno ravnovesje med interesi naslovnikov računovodskih izkazov in interesom podjetij, ki ne želijo biti po nepotrebnem obremenjeni z zahtevami glede poročanja.
The scope of this Directive should include certain undertakings with limited liability such as public and private limited liability companies.
V področje uporabe te direktive bi morala biti vključena nekatera podjetja z omejeno odgovornostjo, kot so delniške družbe in družbe z omejeno odgovornostjo.
Additionally, there is a substantial number of partnerships and limited partnerships all the fully liable members of which are constituted either as public or as private limited liability companies, and such partnerships should therefore be subject to the coordination measures of this Directive.
Obstaja tudi veliko število osebnih družb in komanditnih družb, pri katerih so vsi družbeniki z neomejeno odgovornostjo ustanovljeni kot delniške družbe ali družbe z omejeno odgovornostjo, in za take osebne družbe bi zato morali veljati usklajevalni ukrepi iz te direktive.
This Directive should also ensure that partnerships fall within its scope where members of a partnership which are not constituted as private or public limited companies in fact have limited liability for the partnership's obligations because that liability is limited by other undertakings within the scope of this Directive.
Ta direktiva bi morala zagotoviti tudi, da so osebne družbe vključene v njeno področje uporabe, kadar imajo družbeniki, ki niso ustanovljeni kot delniške družbe ali družbe z omejeno odgovornostjo, dejansko omejeno odgovornost za obveznosti osebne družbe, ker je ta odgovornost omejena s strani drugih podjetij, ki so zajeta v področje uporabe te direktive.
The exclusion of not-for-profit undertakings from the scope of this Directive is consistent with its purpose, in line with point (g) of Article 50(2) of the Treaty on the Functioning of the European Union (TFEU).
Izključitev neprofitnih podjetij s področja uporabe te direktive je skladna z njenim namenom na podlagi točke (g) člena 50(2) Pogodbe o delovanju Evropske unije (PDEU).
The scope of this Directive should be principles-based and should ensure that it is not possible for an undertaking to exclude itself from that scope by creating a group structure containing multiple layers of undertakings established inside or outside the Union.
Področje uporabe te direktive bi moralo temeljiti na načelih in bi moralo zagotavljati, da se podjetje ne more izključiti iz njenega področja uporabe, tako da ustanovi skupino podjetij na različnih ravneh s sedežem v Uniji ali zunaj nje.
The provisions of this Directive should apply only to the extent that they are not inconsistent with, or contradicted by, provisions on the financial reporting of certain types of undertakings or provisions regarding the distribution of an undertaking's capital which are laid down in other legislative acts in force adopted by one or more Union institutions.
Določbe te direktive bi se morale uporabljati le, kolikor niso v neskladju ali v nasprotju z določbami o računovodskem poročanju nekaterih vrst podjetij ali določbami o razdelitvi kapitala podjetja iz drugih veljavnih zakonodajnih aktov, ki jih je sprejela ena ali več institucij Unije.
It is necessary, moreover, to establish minimum equivalent legal requirements at Union level as regards the extent of the financial information that should be made available to the public by undertakings that are in competition with one another.
Treba je določiti tudi minimalne enakovredne pravne zahteve na ravni Unije glede obsega finančnih informacij, ki bi jih morala objaviti medsebojno konkurenčna podjetja.
Annual financial statements should be prepared on a prudent basis and should give a true and fair view of an undertaking's assets and liabilities, financial position and profit or loss.
Letni računovodski izkazi bi morali biti preudarno pripravljeni ter bi morali resnično in pošteno prikazati sredstva in obveznosti, finančno stanje in poslovni izid podjetja.
It is possible that, in exceptional cases, a financial statement does not give such a true and fair view where provisions of this Directive are applied.
V izjemnih primerih je mogoče, kadar se uporabljajo določbe te direktive, da računovodski izkaz ne prikazuje takšne resnične in poštene slike.
In such cases, the undertaking should depart from such provisions in order to give a true and fair view.
V takih primerih bi moralo podjetje odstopati od tovrstnih določb, da bi prikazalo resnično in pošteno sliko.
The Member States should be allowed to define such exceptional cases and to lay down the relevant special rules which are to apply in those cases.
Države članice bi morale imeti možnost, da opredelijo take izjemne primere in določijo ustrezna posebna pravila, ki se uporabljajo v teh primerih.
Those exceptional cases should be understood to be only very unusual transactions and unusual situations and should, for instance, not be related to entire specific sectors.
Za izjemne primere bi morale veljati le zelo neobičajne transakcije in neobičajne okoliščine; izjemni primeri na primer ne bi smeli biti povezani s celotnimi specifičnimi sektorji.
This Directive should ensure that the requirements for small undertakings are to a large extent harmonised throughout the Union.
Ta direktiva bi morala zagotoviti, da so zahteve za mala podjetja v veliki meri harmonizirane po vsej Uniji.
This Directive is based on the "think small first" principle.
Ta direktiva temelji na načelu "najprej pomisli na male".
In order to avoid disproportionate administrative burdens on those undertakings, Member States should only be allowed to require a few disclosures by way of notes that are additional to the mandatory notes.
Da bi se izognili nesorazmernemu upravnemu bremenu za ta podjetja, bi bilo treba zagotoviti, da bi države članice poleg obveznih pojasnil k računovodskim izkazom lahko zahtevale le še nekaj dodatnih razkritij v obliki pojasnil.
In the case of a single filing system, however, Member States may in certain cases require a limited number of additional disclosures where these are explicitly required by their national tax legislation and are strictly necessary for the purposes of tax collection.
V primeru enotnega sistema poročanja pa lahko države članice v nekaterih primerih zahtevajo omejeno število dodatnih razkritij, kadar so ta izrecno zahtevana po nacionalni davčni zakonodaji in nujno potrebna za namene pobiranja davkov.
It should be possible for Member States to impose requirements on medium-sized and large undertakings that go further than the minimum requirements prescribed by this Directive.
Moralo bi biti mogoče, da države članice za srednja in velika podjetja uvedejo zahteve, ki presegajo minimalne zahteve iz te direktive.
Where this Directive allows Member States to impose additional requirements on, for instance, small undertakings, this means that Member States can make use of this option in full or in part by requiring less than the option allows for.
Kadar ta direktiva dovoljuje državam članicam, da uvedejo dodatne zahteve na primer za mala podjetja, to pomeni, da lahko države članice to možnost uporabijo v celoti ali delno, tako da zahtevajo manj, kot jim dovoljuje ta možnost.
In the same way, where this Directive allows Member States to make use of an exemption in relation to, for instance, small undertakings, this means that Member States can exempt such undertakings wholly or in part.
Na isti način lahko države članice, kadar to dovoljuje ta direktiva, uporabijo izvzetje v zvezi z, na primer, malimi podjetji, to pomeni, da lahko države članice taka podjetja izvzamejo v celoti ali delno.
Small, medium-sized and large undertakings should be defined and distinguished by reference to balance sheet total, net turnover and the average number of employees during the financial year, as those criteria typically provide objective evidence as to the size of an undertaking.
Mala, srednja in velika podjetja bi bilo treba opredeliti in razlikovati glede na bilančno vsoto, čisti prihodek in povprečno število zaposlenih v poslovnem letu, saj so ta merila običajno objektivni dokazi o velikosti podjetja.