natgillin/translations-raw huggingface dataset:
Registration of FIDUCIA information shall be the responsibility of the FIDUCIA office.
Služba FIDUCIA pripravi poročilo, ki je priloženo vpisniku informacij FIDUCIA, in v njem navede okoliščine, v katerih je bila informacija prejeta.
The FIDUCIA office shall automatically give a FIDUCIA mark to information or material produced in accordance with Article 105(1) or (2) of the Rules of Procedure.
Informacija se nato obravnava na način, ki je določen v prejšnjem odstavku.
The FIDUCIA office shall register FIDUCIA information in the FIDUCIA information register.
Vpis informacije FIDUCIA, opravljen v skladu z odstavkoma 5 in 6, v vpisnik informacij FIDUCIA se opravi brez poseganja v postopkovni vpis, ki ga opravijo osebe iz sodnega tajništva, ki so pridobile dovoljenje za dostop do informacij FIDUCIA.
The FIDUCIA office shall draw up a report annexed to the FIDUCIA information register, specifying the circumstances in which information is received.
Oznaka
The information shall then be handled according to the rules laid down in the previous paragraph.
Če je tajni podatek EU ali druga informacija, za katero je bilo navedeno, da bi njeno posredovanje lahko škodilo varnosti Unije ali varnosti ene ali več njenih držav članic ali vodenju njihovih mednarodnih odnosov, predložena v skladu s členom 105(1) oziroma (2) Poslovnika, ji služba FIDUCIA podeli oznako FIDUCIA.
FIDUCIA information shall be registered, in accordance with paragraphs 5 and 6 above, in the FIDUCIA information register without prejudice to the procedural registration performed by persons within the Registry authorised to have access to FIDUCIA information.
Oznaka FIDUCIA je jasno in pravilno označena na vseh delih dokumenta, ne glede na to, ali so informacije v pisni, zvočni, elektronski ali kateri drugi obliki.
Marking
Ustvarjanje informacije FIDUCIA
When EUCI or any other information, in respect of which it has been indicated that its communication would harm the security of the Union or that of one or more of its Member States or the conduct of their international relations, is produced under Article 105(1) or (2) of the Rules of Procedure, it shall be given the FIDUCIA mark by the FIDUCIA office.
Informacijo FIDUCIA, kot je opredeljena v členu 4(2) in (3) te odločbe, lahko ustvari le oseba, ki je pridobila dovoljenje za dostop do informacij FIDUCIA, ali oseba, za katero se šteje, da ima dovoljenje za dostop do informacij FIDUCIA.
The FIDUCIA mark shall be clearly and correctly indicated in every part of the document, irrespective of the form in which the information is presented, whether the format is paper, audio, electronic or other.
Vsako ustvarjeno informacijo FIDUCIA služba FIDUCIA vpiše v vpisnik informacij FIDUCIA.
Creation of FIDUCIA information
Za vsako ustvarjeno informacijo FIDUCIA se uporabljajo vsa pravila o delu z informacijami FIDUCIA, kot so določena v tej odločbi in njenih prilogah.
Only a person authorised to have access to FIDUCIA information or a person deemed to be so authorised may create FIDUCIA information, as specified in Article 4(2) to (3) of this decision.
Odprava oznake FIDUCIA
All FIDUCIA information created shall be registered by the FIDUCIA office in the FIDUCIA information register.
Informacije FIDUCIA izgubijo svojo oznako v dveh primerih:
All FIDUCIA information created shall be subject to all the rules on the handling of FIDUCIA information as laid down in this decision and in the annexes thereto.
če glavna stranka, ki je predložila informacijo FIDUCIA, dovoli, da se ta informacija posreduje nasprotni glavni stranki, prvotno predložena informacija in vse informacije, ki so bile ustvarjene na podlagi te informacije, izgubijo svojo oznako FIDUCIA;
Removal of the FIDUCIA mark
če se informacija FIDUCIA vrne glavni stranki, ki jo je predložila.
FIDUCIA information shall lose its mark in two cases:
Odpravo oznake FIDUCIA opravi služba FIDUCIA, ki to odpravo vpiše v vpisnik informacij FIDUCIA.
when the main party that produced the FIDUCIA information authorises its communication to the other main party, the information originally communicated and all information created on the basis thereof shall lose its FIDUCIA mark;
Odprava oznake FIDUCIA ne pomeni preklica stopnje tajnosti za tajne podatke EU.
when FIDUCIA information is returned to the main party that produced it.
V. KOPIJE INFORMACIJ FIDUCIA
The FIDUCIA office shall remove the FIDUCIA mark and record that removal in the FIDUCIA information register.
Informacije FIDUCIA se ne kopirajo, razen če je to nujno potrebno.
Removal of the FIDUCIA mark shall not mean that EUCI has been declassified.
V tem primeru kopije naredi služba FIDUCIA, ki jih oštevilči in vpiše.
V. COPIES OF FIDUCIA INFORMATION
Za kopije veljajo vsa pravila o varnosti, ki so določena v tej odločbi in njenih prilogah.
FIDUCIA information shall not be copied unless this is essential.
UNIČENJE INFORMACIJ FIDUCIA
In that case, copies shall be made by the FIDUCIA office which shall number and register them.
Če se podatki ali dokazila, ki so bila predložena v skladu s členom 105(1) oziroma (2) Poslovnika, vrnejo glavni stranki, ki jih je predložila, se uničijo vse informacije, ki deloma ali v celoti povzemajo vsebino teh podatkov ali dokazil, in vse kopije, če so bile narejene.
Copies shall be subject to all the security rules laid down in this decision and in the annexes thereto.
Uničenje informacij FIDUCIA iz odstavka 18 opravi služba FIDUCIA na način, ki je v skladu s pravili, ki se uporabljajo v institucijah Unije na področju varstva tajnih podatkov EU, da se prepreči njihova delna ali popolna rekonstrukcija.
DESTRUCTION OF FIDUCIA INFORMATION
Uničenje informacij FIDUCIA iz odstavka 18 se opravi ob navzočnosti priče, ki ima dovoljenje za dostop do informacij FIDUCIA.
When information or material produced in accordance with Article 105(1) or (2) of the Rules of Procedure is returned to the main party that produced it, all information reproducing, in whole or in part, the content of that information or material, and any copies made, shall be destroyed.
Služba FIDUCIA sestavi zapisnik o uničenju.
The destruction of FIDUCIA information referred to in paragraph 18 shall be carried out by the FIDUCIA office, using methods complying with the rules on the protection of EUCI applicable within the EU institutions, in order to prevent that information being reconstructed in whole or in part.
Zapisnik o uničenju se priloži v vpisnik informacij FIDUCIA.
The destruction of FIDUCIA information referred to in paragraph 18 shall be performed in the presence of a witness authorised to have access to FIDUCIA information.
Kopija zapisnika o uničenju se posreduje glavni stranki, ki je zadevni dokument predložila.
The FIDUCIA office shall draw up a destruction certificate.
PRILOGA IV
The destruction certificate shall be annexed to the FIDUCIA information register.
VAROVANJE INFORMACIJ FIDUCIA, S KATERIMI DELO POTEKA PO ELEKTRONSKI POTI
A copy shall be sent to the main party that produced the document concerned.
V tej prilogi so določbe za izvajanje člena 10 te odločbe.
ANNEX IV
Delo z informacijami FIDUCIA lahko poteka le na elektronskih napravah (delovna postaja, tiskalniki, fotokopirni stroji), ki niso povezane z informacijskim omrežjem in ki so v prostorih službe FIDUCIA.
PROTECTION OF FIDUCIA INFORMATION HANDLED ELECTRONICALLY
Vse elektronske naprave, ki se uporabljajo za delo z informacijami FIDUCIA, ustrezajo pravilom, ki se uporabljajo v institucijah Unije na področju varstva tajnih podatkov EU.
This Annex sets out provisions for implementing Article 10.
Varnost teh naprav je zagotovljena ves čas njihovega življenjskega cikla.
FIDUCIA information may be handled only on electronic equipment (work stations, printers, photocopiers) that is not connected to the computerised network and is placed in the FIDUCIA office premises.
Vse mogoče povezave z internetom in z drugimi napravami (LAN, WLAN, Bluetooth itd.) so trajno izklopljene.
All electronic equipment used in the handling of FIDUCIA information shall comply with the rules on the protection of EUCI applicable within the EU institutions.
Delovne postaje so opremljene z ustrezno protivirusno zaščito.
The security of this equipment shall be ensured throughout its life-cycle.
Za posodobitve protivirusne zaščite se uporablja CD-ROM ali USB-ključ, ki je namenjen izključno temu.
All possible connections to the internet and to other tools (LAN, WLAN, Bluetooth etc.) shall be permanently deactivated.
Spomini tiskalnikov in fotokopirnih strojev se izbrišejo pred vsakim vzdrževanjem.
Work stations shall be equipped with appropriate anti-virus protection.
Za obravnavo zaprosil za izvedbo varnostne preiskave iz Priloge I se uporabljajo le šifrirni izdelki, ki so bili odobreni v skladu s pravili, ki se uporabljajo v institucijah Unije na področju varstva tajnih podatkov EU.
Anti-virus updates shall be performed using a dedicated CD-ROM or USB stick.
PRILOGA V
The memories of printers and photocopiers shall be erased before any maintenance operation.
VARNOST V PRIMERU ZUNANJE INTERVENCIJE
Only cryptographic products approved in accordance with the rules on the protection of EUCI applicable within the EU institutions shall be used to handle the requests for investigations referred to in Annex I.
V tej prilogi so določbe za izvajanje člena 11 te odločbe.
ANNEX V
Izvajalci lahko dostopajo do informacij FIDUCIA le v okviru vzdrževanja komunikacijskih in informacijskih sistemov, ki so ločeni od informacijskega omrežja, ali v okviru intervencije, zaradi katere je treba informacije FIDUCIA nujno premestiti na varno mesto.
SECURITY IN THE EVENT OF EXTERNAL ACTION
Varnostni organ pripravi smernice glede zunanje intervencije, ki se nanašajo zlasti na varnostno dovoljenje osebja izvajalca in na vsebino pogodb iz te priloge.
This Annex sets out provisions for implementing Article 11.
Dokumenti v zvezi s postopki javnega naročanja ter pogodba glede vzdrževanja komunikacijskih in informacijskih sistemov, ki so ločeni od informacijskega omrežja, so označeni z oznako FIDUCIA, če vsebujejo informacije, katerih nepooblaščeno razkritje bi lahko škodilo varnosti Unije ali varnosti ene ali več njenih držav članic ali vodenju njihovih mednarodnih odnosov.
Contractors may gain access to FIDUCIA information only in connection with the maintenance of the communication and information systems isolated from the computerised network or when action has to be taken that entails the urgent removal of FIDUCIA information to a place of safety.
Priloga glede varnosti k tej pogodbi vsebuje določbe, ki izvajalcu nalagajo spoštovanje minimalnih standardov, določenih v tej odločbi.
The security authority shall draw up guidelines for external action covering, in particular, security clearances for the contractors' staff, and also the content of the contracts referred to in this Annex.
Kršitev teh minimalnih standardov lahko pomeni zadosten razlog za odpoved pogodbe.
Documents relating to the tendering procedures and maintenance contracts for the communication and information systems isolated from the computerised network shall be given the FIDUCIA mark when they contain information whose unauthorised disclosure could harm the security of the Union or that of one or more of its Member States or the conduct of their international relations.
Pogodba, ki vključuje intervencijo, zaradi katere je treba informacije FIDUCIA nujno premestiti na varno mesto, določa število varnostnikov, ki morajo imeti varnostno dovoljenje.
The security aspects letter annexed to the contract shall contain provisions requiring the contractor to comply with the minimum standards laid down in this decision.
V njej niso določeni postopki, ki jih je treba izvesti.
Failure to comply with those minimum standards may constitute sufficient grounds for termination of the contract.
Ta pogodba ni označena z oznako FIDUCIA.
The contract involving action having to be taken that entails the urgent removal of FIDUCIA information to a place of safety shall include the number of security guards who are to have personnel security clearance.
Izvajalec ne more prenesti na podizvajalca izvedbe nalog, ki so opredeljene v javnem naročilu in v pogodbi, ki vključuje ali zahteva dostop do informacij FIDUCIA.
Commission Decision (EU) 2016/2391
Sklep Komisije (EU) 2016/2391
on the State aid SA.29769 (2013/C) (ex 2013/NN) implemented by Spain for certain football clubs
o državni pomoči SA.29769 (2013/C) (ex 2013/NN), ki jo je Španija odobrila nekaterim nogometnim klubom
(notified under document C(2016) 4046)
(notificirano pod dokumentarno številko C(2016) 4046)
In November 2009, detailed information sent by citizens drew the attention of the Commission to a possible preferential corporate tax treatment of the four Spanish sport clubs Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF in comparison to sport limited companies.
Državljani so novembra 2009 Komisiji predložili podrobne informacije o morebitni preferenčni davčni obravnavi štirih španskih športnih klubov, tj. klubov Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona in Real Madrid CF, v primerjavi z družbami z omejeno odgovornostjo s področja športa.
Comments were received on 23 March and 15 December 2010.
Španija je z dopisom z dne 17. februarja 2014 predložila pripombe glede sklepa.
By letter dated 18 December 2013, the Commission informed Spain that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union in respect of the aid (‘the opening decision’).
Dodatna pojasnila je predložila še 17. decembra 2015.
By letter dated 17 February 2014, Spain provided comments on that decision.
Sklep Komisije, da bo začela postopek (sklep o začetku postopka), je bil objavljen v Uradnem listu Evropske unije [2].
On 17 December 2015, Spain provided additional information.
Komisija je zainteresirane strani pozvala, naj predložijo svoje pripombe glede pomoči/ukrepa.
The Commission decision to initiate the procedure (the opening decision) was published in the Official Journal of the European Union [2].
Pripombe je predložilo več zainteresiranih strani.
The Commission invited interested parties to submit their comments on the aid/measure.
Komisija jih je posredovala Španiji in ji dala možnost odgovora; Španija je odgovorila z dopisom z dne 21. novembra 2014.
The Commission received comments from interested parties.
PODROBEN OPIS POMOČI
It forwarded them to Spain, which was given the opportunity to react; its comments were received by letter dated 21 November 2014.
UKREP
DETAILED DESCRIPTION OF THE AID
Na podlagi člena 19(1) zakona Ley del Deporte iz leta 1990 [3] (zakon št. 10/1990) so se morali vsi španski profesionalni športni klubi (clubes deportivos) preoblikovati v družbe z omejeno odgovornostjo s področja športa (sociedades anónimas deportivas).
THE MEASURE
Ta ukrep je bil utemeljen z dejstvom, da so bili številni klubi slabo upravljani, ker njihovi člani in upravitelji niso nosili finančne odgovornosti za gospodarske izgube.
Article 19(1) of the ‘ley del deporte’ of 1990 [3] (Law 10/1990) obliged all Spanish professional sport clubs (clubes deportivos) to convert into sport limited companies (sociedades anónimas deportivas).
Nova družba z omejeno odgovornostjo na področju športa je bila uvedena za namene vzpostavitve modela gospodarske in pravne odgovornosti za klube, ki izvajajo profesionalne dejavnosti, da bi povečali možnosti za njihovo dobro upravljanje.
The justification for the measure was that many clubs had been managed badly because neither their members nor their administrators bore any financial liability for economic losses.
V skladu s „sedmim dodatnim določilom“ (v nadaljnjem besedilu: DD 7a) zakona št. 10/1990 so bili tega obveznega preoblikovanja oproščeni tisti nogometni klubi, ki so imeli v predhodnih štirih do petih letih pozitivno stanje.
The purpose was to establish with the new sport limited company a model of economic and legal responsibility for clubs which perform professional activities, in order to increase their chance for good management.
Izvzetje v skladu s preambulo zakona temelji na dejstvu, da so ti klubi pokazali „dobro poslovno upravljanje“ in ne bi potrebovali takega preoblikovanja.
The ‘Seventh Additional Disposition’ (hereinafter ‘DA 7a’) of Law 10/1990 exempts from this obligatory conversion those football clubs which had a positive balance in the preceding 4-5 years.
Svojo trenutno pravno strukturo kluba lahko ohranijo, razen če se njihove skupščine ne odločijo za preoblikovanje [4].
The exemption is, according to the preamble of the law, based on the fact that these clubs have shown ‘a good corporate management’ and would not need that switch.
Izkazalo se je, da so ta pogoj izpolnjevali le ti klubi: Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona in Real Madrid CF.
They may maintain their current legal structure of a club unless their assemblies agree to the contrary [4].
Ti štirje klubi, ki so imeli sčasoma na podlagi tega izvzetja koristi, v zakonu niso izrecno navedeni.
It turned out that the only clubs fulfilling this condition were Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona and Real Madrid CF.
Niso se preoblikovali v družbe z omejeno odgovornostjo s področja športa, čeprav bi bili upravičeni do tega.
The law does not explicitly mention by name these four clubs that eventually benefited from this exemption.
Davčna obravnava športnih klubov odstopa od davčne ureditve, ki se uporablja za družbe z omejeno odgovornostjo s področja športa, za katere velja splošna ureditev obdavčitve dohodkov pravnih oseb.
They did not convert into a sport limited company although they would be entitled to do so.
Športni klubi so nepridobitni subjekti (Entidades sin ánimo de lucro) in so v skladu s členom 9(3)(a) španskega zakona o davku od dohodkov pravnih oseb (Ley del Impuesto sobre Sociedades) upravičeni do delne oprostitve plačila davka od dohodkov pravnih oseb.
The fiscal treatment of sport clubs deviates from the fiscal regime applicable to sport limited companies, which are subject to the general regime of corporate taxation of companies.
V zvezi s tem delnim izvzetjem člen 28(2) zakona o davku od dohodkov pravnih oseb določa, da se za izvzete klube, nepridobitne subjekte, za obdavčitev dohodka iz pridobitne dejavnosti uporablja znižana, 25-odstotna davčna stopnja, ne splošna, 30-odstotna davčna stopnja (do leta 2006 je bila ta stopnja 35 %, leta 2007 pa 32,5 %).
Sport clubs are non-profit entities (Entidades sin ánimo de lucro) which as such qualify for a partial corporate tax exemption according to Article 9(3)a) of the Spanish Corporate Tax Law (Ley del Impuesto sobre Sociedades).
Španski zakon o športu ne določa časovnega obdobja za morebitno ponovno presojo te posebne obravnave.
As a result of this partial exemption, Article 28(2) of the Corporate Tax Law provides that the exempted clubs, as non-profit entities, shall pay corporate tax for their commercial income at a reduced rate of 25 % instead of the general rate of 30 % (having been 35 % until 2006 and 32,5 % in 2007).
Tako lahko le tiste štiri ekipe, ki so bile prvotno upravičene do posebne obravnave, izkoriščajo davčno ugoden status „športnega kluba“, in sicer ne glede na to, kako se spreminja finančno stanje drugih ekip.
The Spanish Sports Law does not include a time period for a possible re-assessment of this specific treatment.
Ob tem se nobena tržno uspešna ekipa ne sme preoblikovati nazaj v klub.
Thus, only the originally qualified four teams have the option of benefitting from a fiscally favourable status of ‘sports club’, irrespective of how the financial health of the other teams evolves.
Ti štirje klubi izvajajo profesionalne pridobitne dejavnosti.
No commercially viable team may reconvert to club status either.
V sezoni 2013/2014 je Real Madrid CF na primer ustvaril 549 milijonov EUR prihodkov, FC Barcelona pa 484 milijonov EUR [5].
The four clubs conduct profit oriented professional activities.
Prihodki so izhajali iz prodaje televizijskih pravic, sponzorstev, prodaje na drobno (prodaje s klubom povezanih izdelkov, kot so kopije dresov) in podeljevanja dovoljenj ter od tako imenovanih prihodkov na dan tekme (prodaja vstopnic in drugi prihodki, ustvarjeni na stadionu).
For example, in the 2013/2014 season, Real Madrid CF earned revenues of EUR 549 million and FC Barcelona EUR 484 million [5].
Oba kluba sta s svojimi prihodki več let vodilna med klubi v evropski ligi najboljših.
The revenues derived from the sale of broadcasting rights, from sponsoring, merchandising (sale of club related articles like replica shirts) and licensing, and from so called match day revenues (ticket sales and other revenues generated in the stadium).
Athletic Club Bilbao neprekinjeno igra v španski prvi ligi in redno sodeluje na mednarodnih tekmovanjih, kot je Liga prvakov.
Both clubs have been leading the European Premier League clubs in terms of revenues for several years.
Tudi Club Atlético Osasuna je v prvi ligi igral do sezone 2012/2013, ko je nazadoval v drugo ligo (Segunda Division) nacionalne profesionalne nogometne lige, in občasno sodeloval na evropskih tekmovanjih profesionalnih klubov.
Also Club Atlético Osasuna played in the first league until the season 2012/2013, when it was relegated to the second league (Segunda Division) of the National Professional Football League, and participated occasionally in European competitions of professional clubs.
Komisija je v sklepu o začetku postopka ugotovila, da so zadevni nogometni klubi nepridobitne organizacije.
In the opening decision, the Commission described that at least Real Madrid CF and FC Barcelona had taxable profits in the years after 2000.
To ne izključuje dejstva, da se v skladu s členom 107(1) Pogodbe štejejo za podjetja.
Also the annual reports of, for example, Real Madrid CF show earnings before taxes of EUR 25 million for the 2008/2009 season, EUR 31 million for 2009/2010, EUR 47 million for 2010/2011, EUR 32 million in 2011/2012 and EUR 47 million in 2012/2013.
Podprte profesionalne športne dejavnosti so komercialne [6].
Those figures suggest considerable taxable revenues for the last years, at least for Real Madrid CF, where a different tax rate of 25 % instead of 30 % may lead to an economic advantage against its competitors.
Dejavnosti, s katerimi se ustvarjajo prihodki, so gospodarske in se izvajajo v močni konkurenci z drugimi velikimi evropskimi profesionalnimi nogometnimi klubi.
GROUNDS FOR INITIATING THE PROCEDURE
Viri prihodkov so povezani z uspehom ekip na športnih tekmovanjih.
In the opening decision, the Commission determined that the football clubs concerned qualify as non-profit organisations.
Ta uspeh pa je močno odvisen od obsega sredstev, ki so klubom na voljo, da bi pritegnili ali obdržali najboljše igralce in trenerje.
That does not exclude their qualification as undertakings according to Article 107(1) of the Treaty.
Z različno obdavčitvijo se lahko zadevnim štirim klubom daje selektivna prednost.
The supported professional sport activities are of a commercial nature [6].
Komisija je zato v sklepu o začetku postopka predhodno sklenila, da imajo zadevni štirje športni klubi prednost s preferenčno davčno stopnjo, ki je davčni sistem ne utemeljuje.
Those revenue-generating activities are economic in nature and conducted in fierce competition with the other large European professional football clubs.
Različna obdavčitev med zadevnimi in drugimi klubi je nastala zaradi zakona št. 10/1990, s katerim je bilo določeno omejeno število upravičencev.
The sources of revenue are linked to the teams' success in sport competitions.
Poleg tega je Komisija ugotovila, da ta prednost izhaja iz državnih sredstev, saj se država odpoveduje morebitnim davčnim prihodkom, navedena pomoč profesionalnim nogometnim klubom pa vpliva na konkurenco in trgovino med državami članicami.
In turn, that success very much depends on the amount of funds available to clubs to attract or keep the best players and coaches.
Komisija je v sklepu o začetku postopka predhodno sklenila, da bo finančna državna pomoč, ki daje prednost profesionalnim športnim klubom Athletic Club Bilbao, Club Atlético Osasuna (Navarra), FC Barcelona in Real Madrid CF, po vsej verjetnosti lahko izkrivljala konkurenco in vplivala na trgovino.