natgillin/translations-raw huggingface dataset:
In these circumstances, 11 Member States, namely Belgium, Germany, Estonia, Greece, Spain, France, Italy, Austria, Portugal, Slovenia and Slovakia, addressed requests to the Commission by letters received between 28 September and 23 October 2012 indicating that they wished to establish enhanced cooperation between themselves in the area of FTT.
V teh okoliščinah je 11 držav članic, tj. Belgija, Nemčija, Estonija, Grčija, Španija, Francija, Italija, Avstrija, Portugalska, Slovenija in Slovaška, Komisiji poslalo prošnje s pismi, prejetimi med 28. septembrom in 23. oktobrom 2012, v katerih je bilo navedeno, da želijo uvesti okrepljeno sodelovanje med seboj na področju davka na finančne transakcije.
The enhanced cooperation should provide the necessary legal framework for the establishment of a common system of FTT in the participating Member States and ensure that the basic features of the tax are harmonised.
Z okrepljenim sodelovanjem bi bilo treba zagotoviti potreben pravni okvir za vzpostavitev skupnega sistema davka na finančne transakcije v sodelujočih državah članicah in zagotoviti, da so osnovne značilnosti davka harmonizirane.
To the extent possible, incentives for tax arbitrage and allocation distortions between financial markets, as well as possibilities for double or non-taxation, as well as evasive actions, should thereby be avoided.
Pri tem bi se bilo treba čim bolj izogibati spodbudam za davčno arbitražo in izkrivljanjem porazdelitve med finančnimi trgi ter možnostim za dvojno obdavčenje ali neobdavčenje in dejanjem utaje davkov.
The conditions laid down in Article 20 TEU and Articles 326 and 329 TFEU are fulfilled.
Pogoji iz člena 20 PEU ter členov 326 in 329 PDEU so izpolnjeni.
The substantive area within which enhanced cooperation would take place, namely, the establishment of a common system of FTT within the Union, is an area covered by Article 113 TFEU and therefore by the Treaties.
Vsebinsko področje, na katerem bi se izvajalo okrepljeno sodelovanje, torej vzpostavitev skupnega sistema davka na finančne transakcije v Uniji, je področje, ki je zajeto v členu 113 PDEU in tako v Pogodbah.
Enhanced cooperation in the area of the establishment of a common system of FTT aims at ensuring the proper functioning of the internal market.
Namen okrepljenega sodelovanja na področju vzpostavitve skupnega sistema davka na finančne transakcije je zagotoviti ustrezno delovanje notranjega trga.
At the scale of this cooperation, it avoids the coexistence of differing national regimes and thus an undue fragmentation of the market, as well as ensuing problems in the form of distortions of competition, deflections of trade between products, actors and geographical areas, and incentives for operators to avoid taxation through operations with little economic value.
S tem sodelovanjem se je mogoče izogniti soobstoju različnih nacionalnih sistemov in tako neupravičeni razdrobljenosti trga ter sledečim problemom v obliki izkrivljanja konkurence, preusmeritev trgovinskih tokov med proizvodi, akterji in geografskimi območji in spodbud gospodarskim subjektom, da se izogibajo obdavčitvi prek dejavnosti z nizko ekonomsko vrednostjo.
Such issues are of particular relevance in the area concerned, which is marked by highly mobile tax bases.
Ta vprašanja so na zadevnem področju, za katerega so značilne zelo mobilne davčne osnove, še zlasti pomembna.
Thus, it furthers the objectives of the Union, protects its interests and reinforces its integration process in accordance with Article 20(1) TEU.
Tako se uresničujejo cilji Unije, zaščitijo njeni interesi in krepijo njeni integracijski procesi v skladu s členom 20(1) PEU.
The establishment of a common harmonised system of FTT is not included in the list of areas of exclusive competence of the Union set out in Article 3(1) TFEU.
Vzpostavitev skupnega harmoniziranega sistema davka na finančne transakcije ni vključena na seznam področij, ki so v izključni pristojnosti Unije, kakor so določene v členu 3(1) PDEU.
Since it serves the functioning of the internal market, in accordance with Article 113 TFEU, it falls under the shared competences of the Union within the meaning of Article 4 TFEU and is thus within the framework of the Union’s non-exclusive competence.
Ker služi delovanju notranjega trga v skladu s členom 113 PDEU, spada pod deljene pristojnosti Unije v skladu s členom 4 PDEU in s tem med področja, ki niso v okviru izključnih pristojnosti Unije.
Enhanced cooperation in the area concerned complies with the Treaties and Union law, in accordance with the first paragraph of Article 326 TFEU.
Okrepljeno sodelovanje na zadevnem območju je skladno s Pogodbama in pravom Unije v skladu s prvim odstavkom člena 326 PDEU.
In line with the second paragraph of Article 326 TFEU, it will not undermine the internal market or economic, social and territorial cohesion, nor constitute a barrier to or discrimination in trade between Member States or distort competition between them.
V skladu z drugim odstavkom člena 326 PDEU ne bo škodilo notranjemu trgu ali ekonomski, socialni in teritorialni koheziji, niti ne bo pomenilo ovire ali povzročalo diskriminacije pri trgovini med državami članicami niti izkrivljalo konkurence med njimi.
Enhanced cooperation in the area concerned respects the competences, rights and obligations of non-participating Member States, in accordance with Article 327 TFEU.
Okrepljeno sodelovanje na zadevnem področju spoštuje pristojnosti, pravice in obveznosti nesodelujočih držav članic v skladu s členom 327 PDEU.
Such system would not affect the possibility for non-participating Member States to keep or introduce an FTT on the basis of non-harmonised national rules.
Tak sistem ne bi vplival na možnost nesodelujočih držav članic, da obdržijo ali uvedejo davek na finančne transakcije na podlagi neharmoniziranih nacionalnih pravil.
The common system of FTT would attribute taxing rights to the participating Member States only on the basis of appropriate connecting factors.
Skupni sistem davka na finančne transakcije bi dodelil pravice do obdavčitve sodelujočim državam članicam samo na podlagi ustreznih naveznih okoliščin.
Subject to compliance with any conditions of participation laid down in this Decision, enhanced cooperation in the area referred to therein is open at any time to all Member States willing to comply with the acts already adopted within this framework in accordance with Article 328 TFEU,
Če je skladno z vsemi pogoji sodelovanja iz tega sklepa, je okrepljeno sodelovanje na področju iz tega sklepa kadar koli odprto vsem državam članicam, ki so pripravljene upoštevati akte, že sprejete v tem okviru v skladu s členom 328 PDEU –
The Kingdom of Belgium, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Austria, the Portuguese Republic, the Republic of Slovenia and the Slovak Republic are hereby authorised to establish enhanced cooperation between themselves in the area of the establishment of a common system of financial transaction tax, by applying the relevant provisions of the Treaties.
Kraljevina Belgija, Zvezna republika Nemčija, Republika Estonija, Helenska republika, Kraljevina Španija, Francoska republika, Italijanska republika, Republika Avstrija, Portugalska republika, Republika Slovenija in Slovaška republika so pooblaščene za uvedbo okrepljenega medsebojnega sodelovanja na področju uvedbe skupnega sistema davka na finančne transakcije z uporabo ustreznih določb Pogodb.
COM(2011) 594 final of 28 September 2011.
COM(2011) 594 final z dne 28. septembra 2011.
These Member States requested that the scope and objectives of the enhanced cooperation be based on the Commission proposal for a Directive of 28 September 2011.
Navedene države članice so zaprosile, da področje uporabe in cilji okrepljenega sodelovanja temeljijo na predlogu Komisije za direktivo z dne 28. septembra 2011.
Reference was also made in particular to the need to avoid evasive actions, distortions and transfers to other jurisdictions.
Zlasti je bilo tudi poudarjeno, da je treba preprečiti utajo davkov, izkrivljanja in selitve v druge jurisdikcije.
It was recorded at the Council meeting on 29 June 2012 and confirmed on 10 July 2012 that the objective to adopt a common system of FTT cannot be attained within a reasonable period by the Union as a whole.
Na zasedanju Sveta 29. junija 2012 je bilo ugotovljeno in 10. julija 2012 potrjeno, da Unija kot celota v razumnem roku ne more doseči cilja skupnega sistema davka na finančne transakcije.
Consequently, the requirement set out in Article 20(2) TEU that enhanced cooperation may be adopted only as a last resort is fulfilled.
Zato je izpolnjena zahteva iz člena 20(2) PEU, da se okrepljeno sodelovanje lahko sprejme samo kot zadnje sredstvo.
of 27 December 2013
z dne 27. decembra 2013
Decision ECB/2010/21 [1] lays down the rules for drawing up the annual accounts of the European Central Bank (ECB).
Sklep ECB/2010/21 [1] določa pravila za pripravo letnih računovodskih izkazov Evropske centralne banke (ECB).
Article 24 of Decision ECB/2010/21 stipulates that if a specific accounting treatment is not laid down in Decision ECB/2010/21 and in the absence of a decision to the contrary of the Governing Council, the ECB shall follow valuation principles in accordance with the International Accounting Standards (IAS) as adopted by the European Union, which are relevant to the ECB’s activities and accounts.
Člen 24 Sklepa ECB/2010/21 določa, da ECB upošteva načela vrednotenja v skladu z Mednarodnimi računovodskimi standardi (MRS), kot jih sprejme Evropska unija in ki so pomembni za dejavnosti in računovodske izkaze ECB, če določena računovodska obravnava v Sklepu ECB/2010/21 ni opredeljena in če Svet ECB ne sprejme drugačne odločitve.
The ECB applies IAS 19 Employee Benefits for recognising actuarial gains and losses of post-employment benefits under the ‘corridor’ approach.
ECB uporablja MRS 19 Zaslužki zaposlencev za pripoznavanje aktuarskih dobičkov in izgub pri pozaposlitvenih zaslužkih po pristopu „pasu“.
IAS 19 was revised and is effective for annual periods beginning on or after 1 January 2013.
MRS 19 je bil spremenjen z veljavnostjo za letna obdobja, ki se začnejo 1. januarja 2013 ali po tem datumu.
Under the revised IAS 19, the ‘corridor’ approach has been eliminated.
V spremenjenem MRS 19 je bil pristop „pasu“ odpravljen.
Annex I to Decision ECB/2010/21 should be amended to provide for the reporting of remeasurement results of the net defined benefit liability (asset) in respect of post-employment benefits on the liability side of the ECB’s balance sheet under item 14 ‘Revaluation accounts’.
Prilogo I k Sklepu ECB/2010/21 je treba spremeniti, da se določi poročanje rezultatov ponovnega merjenja čiste obveznosti za določene zaslužke (sredstva določenega zaslužka) iz naslova pozaposlitvenih zaslužkov na strani obveznosti v bilanci stanja ECB pod postavko 14 „Računi prevrednotenja“.
Decision ECB/2010/21 should therefore be amended accordingly,
Sklep ECB/2010/21 je zato treba ustrezno spremeniti –
Annex I to Decision ECB/2010/21 is amended in accordance with the Annex to this Decision.
Priloga I k Sklepu ECB/2010/21 se spremeni v skladu s Prilogo k temu sklepu.
This Decision shall enter into force on 30 December 2013.
Ta sklep začne veljati 30. decembra 2013.
Done at Frankfurt am Main, 27 December 2013.
V Frankfurtu na Majni, 27. decembra 2013
Decision ECB/2010/21 of 11 November 2010 on the annual accounts of the European Central Bank (OJ L 35, 9.2.2011, p. 1).
Sklep ECB/2010/21 z dne 11. novembra 2010 o letnih računovodskih izkazih Evropske centralne banke (UL L 35, 9.2.2011, str. 1).
Annex I to Decision ECB/2010/21 is amended as follows:
Priloga I k Sklepu ECB/2010/21 se spremeni:
in the table headed ‘Liabilities’, in relation to balance sheet item 14 (Revaluation accounts), the column headed ‘Categorisation of contents of balance sheet items’ is replaced by the following:
v tabeli „Obveznosti“ se pri bilančni postavki 14 (Računi prevrednotenja) besedilo v stolpcu „Kategorizacija vsebine bilančnih postavk“ nadomesti z naslednjim:
Revaluation accounts related to price movements for gold, for every type of euro-denominated securities, for every type of foreign currency-denominated securities, for options; market valuation differences related to interest rate risk derivatives; revaluation accounts related to foreign exchange rate movements for every currency net position held, including foreign exchange swaps/forwards and SDRs
Računi prevrednotenja, povezani z gibanjem cene za zlato, za vsako vrsto vrednostnih papirjev, denominiranih v eurih, za vsako vrsto vrednostnih papirjev, denominiranih v tuji valuti, za opcije; razlike v tržnih vrednostih, povezane z izvedenimi finančnimi instrumenti za obrestno tveganje; računi prevrednotenja v zvezi z gibanjem deviznih tečajev za vsako neto valutno pozicijo, vključno z valutnimi zamenjavami, terminskimi transakcijami v tuji valuti in posebnimi pravicami črpanja
Special revaluation accounts stemming from contributions in accordance with Article 48.2 of the Statute of the ESCB with respect to central banks of Member States whose derogations have been abrogated.
Posebni računi prevrednotenja, ki izhajajo iz prispevkov v skladu s členom 48.2 Statuta ESCB v zvezi s centralnimi bankami držav članic, katerih odstopanja so bila odpravljena.
See Article 13(2)
Glej člen 13(2)
Remeasurement results of the net defined benefit liability (asset) in respect of post-employment benefits, which are the net position of the following sub-items:
Rezultati ponovnega merjenja čiste obveznosti za določene zaslužke (sredstva določenega zaslužka) iz naslova pozaposlitvenih zaslužkov, ki so neto pozicija naslednjih podpostavk:
Actuarial gains and losses in the present value of the defined benefit obligation
aktuarski dobički in izgube v zvezi s sedanjo vrednostjo obveze za določene zaslužke
Return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset)
donos sredstev programa, razen zneskov, ki so vključeni v čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka)
Any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset)’;
vse spremembe učinka zgornje meje sredstva, razen zneskov, ki so vključeni v čiste obresti na čisto obveznost za določene zaslužke (sredstvo določenega zaslužka)“;
in the table headed ‘Liabilities’, in relation to balance sheet item 14 (Revaluation accounts), the column headed ‘Valuation principle’ is replaced by the following:
v tabeli „Obveznosti“ se pri bilančni postavki 14 (Računi prevrednotenja) besedilo v stolpcu „Načelo vrednotenja“ nadomesti z naslednjim:
As per Article 24(2)’.
Kot v členu 24(2)“.
authorising the Kingdom of Belgium to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
o dovoljenju Kraljevini Belgiji, da uvede poseben ukrep, ki odstopa od člena 285 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost
In accordance with the second subparagraph of Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 13 September 2012 of the request made by Belgium.
V skladu z drugim pododstavkom člena 395(2) Direktive 2006/112/ES je Komisija z dopisom z dne 13. septembra 2012 o zahtevi Belgije obvestila druge države članice.
By letter dated 17 September 2012, the Commission notified Belgium that it had all the information necessary to consider the request.
Z dopisom z dne 17. septembra 2012 je obvestila Belgijo, da ima na voljo vse informacije, potrebne za presojo zahteve.
Under Article 285 of Directive 2006/112/EC, Member States, which have not made use of Article 14 of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes, structure and procedures for application of the common system of value added tax [2], may exempt taxable persons whose annual turnover is no higher than EUR 5000. Belgium has requested that this threshold be increased to EUR 25000.
V skladu s členom 285 Direktive 2006/112/ES lahko države članice, ki niso uporabile člena 14 Druge direktive Sveta 67/228/EGS z dne 11. aprila 1967 o harmonizaciji zakonodaje držav članic v zvezi s prometnim davkom, strukturo in postopki za uporabo skupnega sistema davka na dodano vrednost [2], oprostijo davčne zavezance, katerih letni promet ne presega 5000 EUR. Belgija je zahtevala, da se ta prag poviša na 25000 EUR.
A higher threshold for the special scheme for small enterprises is a simplification measure in that it may significantly reduce the VAT obligations of the smallest businesses.
Višji prag v posebni ureditvi za mala podjetja predstavlja ukrep poenostavitve, saj lahko znatno zmanjša obveznosti v zvezi z DDV za najmanjša podjetja.
The special scheme is optional for taxable persons.
Ta posebna ureditev za davčne zavezance ni obvezna.
In its proposal of 29 October 2004 for a Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, with a view to simplifying valued added tax obligations, the Commission included provisions aimed at allowing Member States to set the annual turnover ceiling for the VAT exemption scheme at up to EUR 100000 or the equivalent in national currency, with the possibility of updating that amount each year.
Komisija je v predlog z dne 29. oktobra 2004 za direktivo o spremembi Direktive 77/388/EGS, trenutno Direktiva 2006/112/ES, z namenom poenostavitve obveznosti glede davka na dodano vrednost vključila določbe, ki državam članicam omogočajo, da za ureditev oprostitve DDV določijo zgornjo mejo letnega prometa v vrednosti do 100000 EUR ali njeni protivrednosti v nacionalni valuti, pri čemer se lahko ta znesek vsako leto posodobi.
The request submitted by Belgium is in line with that proposal.
Zahtevek Belgije je v skladu s tem predlogom.
The derogating measure will have only a negligible effect on the overall amount of the tax revenue of Belgium collected at the stage of final consumption and will have no adverse impact on the Union’s own resources accruing from VAT,
Odstopanje bo imelo zgolj zanemarljiv učinek na skupni znesek davčnih prihodkov Belgije, zbranih na ravni končne potrošnje, in ne bo negativno vplivalo na lastne vire Unije iz DDV –
By way of derogation from Article 285 of Directive 2006/112/EC, the Kingdom of Belgium is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 25000.
Z odstopanjem od člena 285 Direktive 2006/112/ES se Kraljevini Belgiji dovoli oprostitev DDV za davčne zavezance, katerih letni promet ne presega 25000 EUR.
The Kingdom of Belgium may raise that ceiling in order to maintain the value of the exemption in real terms.
Kraljevina Belgija lahko to zgornjo mejo zviša, da ohrani realno vrednost oprostitve.
This Decision shall take effect on the day of its notification.
Ta sklep začne učinkovati na dan uradne obvestitve.
It shall apply from 1 January 2013 until the date of entry into force of a Directive amending the amounts of the annual turnover ceilings below which taxable persons may qualify for VAT exemption or until 31 December 2015, whichever date is earlier.
Uporablja se od 1. januarja 2013 do začetka veljavnosti direktive o spremembah zgornjih mej letnega prometa, do katerih so lahko davčni zavezanci oproščeni DDV, oziroma do 31. decembra 2015, če ta datum nastopi prej.
In a letter registered with the Secretariat-General of the Commission on 21 June 2012, Belgium requested authorisation to introduce a special measure derogating from Article 285 of Directive 2006/112/EC allowing Belgium to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 25000.
V dopisu, ki ga je generalni sekretariat Komisije evidentiral 21. junija 2012, je Belgija zaprosila za dovoljenje, da uvede poseben ukrep, ki odstopa od člena 285 Direktive 2006/112/ES, ki bi Belgiji omogočil, da davčne zavezance, katerih letni promet ne presega 25000 EUR, oprosti davka na dodano vrednost.
Through that measure, those taxable persons would be exempted from all or some of the obligations in relation to VAT referred to in Chapters 2 to 6 of Title XI of Directive 2006/112/EC.
Na podlagi tega ukrepa bi bili ti davčni zavezanci oproščeni vseh ali določenih obveznosti v zvezi z DDV iz poglavij 2 do 6 naslova XI Direktive 2006/112/ES.
of 31 December 2013
z dne 31. decembra 2013
on the paying-up of capital, transfer of foreign reserve assets and contributions by Latvijas Banka to the European Central Bank’s reserves and provisions
o vplačilu kapitala, prenosu deviznih rezerv in prispevku v rezerve in rezervacije Evropske centralne banke s strani centralne banke Latvijas Banka
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 30.1, 30.3, 48.1 and 48.2 thereof,
ob upoštevanju Statuta Evropskega sistema centralnih bank in Evropske centralne banke ter zlasti členov 30.1, 30.3, 48.1 in 48.2 Statuta,
Pursuant to Article 1 of Council Decision 2013/387/EU of 9 July 2013 on the adoption by Latvia of the euro on 1 January 2014 [1], in accordance with Article 140(2) of the Treaty on the Functioning of the European Union, Latvia fulfils the necessary conditions for adoption of the euro and the derogation granted to it under Article 4 of the 2003 Act of Accession [2] will be abrogated with effect from 1 January 2014.
V skladu s členom 1 Sklepa Sveta 2013/387/EU z dne 9. julija 2013 o uvedbi eura v Latviji 1. januarja 2014 [1] v skladu s členom 140(2) Pogodbe o delovanju Evropske unije Latvija izpolnjuje potrebne pogoje za uvedbo eura in se bo odstopanje, ki ji je bilo odobreno v skladu s členom 4 Akta o pristopu iz leta 2003 [2], razveljavilo z učinkom od 1. januarja 2014.
Article 48.1 of the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’) provides that the national central bank (NCB) of a Member State whose derogation has been abrogated must pay up its subscribed share of the capital of the European Central Bank (ECB) to the same extent as the NCBs of the other Member States whose currency is the euro.
Člen 48.1 Statuta Evropskega sistema centralnih bank in Evropske centralne banke (v nadaljnjem besedilu: Statut ESCB) določa, da mora nacionalna centralna banka (NCB) države članice, katere odstopanje je bilo odpravljeno, vplačati svoj vpisani delež kapitala Evropske centralne banke (ECB) v enaki višini kakor NCB drugih držav članic, katerih valuta je euro.
The weighting of Latvijas Banka in the ECB’s capital key is 0,2821 %, pursuant to Article 2 of Decision ECB/2013/28 of 29 August 2013 on the national central banks’ percentage shares in the key for subscription to the European Central Bank’s capital [3].
Ponder centralne banke Latvijas Banka v kapitalskem ključu ECB je 0,2821 %, v skladu s členom 2 Sklepa ECB/2013/28 z dne 29. avgusta 2013 o odstotnih deležih nacionalnih centralnih bank v ključu za vpis kapitala Evropske centralne banke [3].
Latvijas Banka has already paid up part of its share in the ECB’s subscribed capital, pursuant to Article 1 of Decision ECB/2013/20 of 21 June 2013 on the paying-up of the European Central Bank’s capital by the non-euro area national central banks [4].
Latvijas Banka je že vplačala del svojega deleža v vpisanem kapitalu ECB, v skladu s členom 1 Sklepa ECB/2013/20 z dne 21. junija 2013 o vplačilu kapitala Evropske centralne banke s strani nacionalnih centralnih bank zunaj euroobmočja [4].
The outstanding amount is therefore EUR 29424263,59, which results from multiplying the ECB’s subscribed capital (EUR 10825007069,61) by the capital key weighting of Latvijas Banka (0,2821 %), minus the part of its share in the ECB’s subscribed capital that has already been paid up.
Neporavnani znesek tako znaša 29424263,59 EUR, kar je enako razliki med zmnožkom vpisanega kapitala ECB (10825007069,61 EUR) in ponderja centralne banke Latvijas Banka v kapitalskem ključu (0,2821 %) ter tistim delom njenega deleža v vpisanem kapitalu ECB, ki ga je že vplačala.