natgillin/translations-raw huggingface dataset:
References to the repealed Directive shall be construed as references to this Directive and to Commission Delegated Regulation (EU) 2017/1569 [5] and read in accordance with the correlation table in the Annex.Article 16
Sklici na razveljavljeno direktivo se razumejo kot sklici na to direktivo in Delegirano uredbo Komisije (EU) 2017/1569 [5] ter se berejo v skladu s korelacijsko tabelo iz Priloge.Člen 16
Member States shall adopt and publish, by 31 March 2018 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive.
Države članice sprejmejo in objavijo zakone in druge predpise, potrebne za uskladitev s to direktivo, najpozneje do 31. marca 2018.
They shall apply those provisions from 6 months after the date of publication in the Official Journal of the European Union of the notice referred to in Article 82(3) of Regulation (EU) No 536/2014 or 1 April 2018, whichever is the later.
Navedene predpise začnejo uporabljati šest mesecev po objavi obvestila iz člena 82(3) Uredbe (EU) št. 536/2014 v Uradnem listu Evropske unije ali 1. aprila 2018, pri čemer se upošteva poznejši od teh datumov.
Commission Directive 2003/94/EC of 8 October 2003 laying down the principles and guidelines of good manufacturing practice in respect of medicinal products for human use and investigational medicinal products for human use (OJ L 262, 14.10.2003, p. 22).
Direktiva Komisije 2003/94/ES z dne 8. oktobra 2003 o določitvi načel in smernic dobre proizvodne prakse v zvezi z zdravili za uporabo v humani medicini in zdravili za uporabo v humani medicini v preskušanju (UL L 262, 14.10.2003, str. 22).
Regulation (EU) No 536/2014 of the European Parliament and of the Council of 16 April 2014 on clinical trials on medicinal products for human use, and repealing Directive 2001/20/EC (OJ L 158, 27.5.2014, p. 1).
Uredba (EU) št. 536/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o kliničnem preskušanju zdravil za uporabo v humani medicini in razveljavitvi Direktive 2001/20/ES (UL L 158, 27.5.2014, str. 1).
Regulation (EC) No 1394/2007 of the European Parliament and of the Council of 13 November 2007 on advanced therapy medicinal products and amending Directive 2001/83/EC and Regulation (EC) No 726/2004 (OJ L 324, 10.12.2007, p. 121).
Uredba (ES) št. 1394/2007 Evropskega parlamenta in Sveta z dne 13. novembra 2007 o zdravilih za napredno zdravljenje ter o spremembi Direktive 2001/83/ES in Uredbe (ES) št. 726/2004 (UL L 324, 10.12.2007, str. 121).
Commission Delegated Regulation (EU) 2017/1569 of 23 May 2017 supplementing Regulation (EU) No 536/2014 of the European Parliament and of the Council by specifying principles of and the guidelines for good manufacturing practice for investigational medicinal products for human use and arrangements for inspections (see page 12 of this Official Journal).
Delegirana uredba Komisije (EU) 2017/1569 z dne 23. maja 2017 o dopolnitvi Uredbe (EU) št. 536/2014 Evropskega parlamenta in Sveta z določitvijo načel in smernic dobre proizvodne prakse za zdravila za uporabo v humani medicini v preskušanju ter ureditve poteka pregledov (glej stran 12 tega Uradnega lista).
Directive 2003/94/EC
Direktiva 2003/94/ES
Commission Delegated Regulation (EU) 2017/1569 supplementing Regulation (EU) No 536/2014 of the European Parliament and of the Council by specifying principles of and guidelines for good manufacturing practice for investigational medicinal products for human use and arrangements for inspections
Delegirana uredba Komisije (EU) 2017/1569 o dopolnitvi Uredbe (EU) št. 536/2014 Evropskega parlamenta in Sveta z določitvijo načel in smernic dobre proizvodne prakse za zdravila za uporabo v humani medicini v preskušanju ter ureditve poteka pregledov
Article 5(1)
Člen 5, prvi odstavek
Council Directive (EU) 2017/1852
Direktiva Sveta (EU) 2017/1852
on tax dispute resolution mechanisms in the European Union
o mehanizmih za reševanje davčnih sporov v Evropski uniji
Situations in which different Member States differently interpret or apply the provisions of bilateral tax agreements and conventions or the Convention on the elimination of double taxation in connection with the adjustments of profits of associated enterprises (90/436/EEC) [3] (‘the Union Arbitration Convention’), can create serious tax obstacles for businesses operating across borders.
Primeri, ko različne države članice različno razlagajo ali uporabljajo določbe dvostranskih davčnih sporazumov in konvencij ali Konvencijo o odpravi dvojnega obdavčevanja v zvezi s preračunom dobička povezanih podjetij (90/436/EGS) [3] (v nadaljnjem besedilu: konvencija Unije o arbitraži), lahko povzročajo resne davčne ovire za podjetja, ki poslujejo čezmejno.
They create an excessive tax burden for businesses, and are likely to cause economic distortions and inefficiencies and to have a negative impact on cross-border investment and growth.
Ustvarjajo čezmerne davčne obremenitve za podjetja in utegnejo povzročiti izkrivljanje in neučinkovitost gospodarstva ter negativno vplivati na čezmejne naložbe in rast.
For this reason, it is necessary that there are mechanisms in the Union that ensure the effective resolution of disputes concerning the interpretation and application of such bilateral tax treaties and the Union Arbitration Convention, in particular disputes leading to double taxation.
Zato morajo v Uniji obstajati mehanizmi, ki zagotavljajo učinkovito reševanje sporov v zvezi z razlago in uporabo takih dvostranskih davčnih pogodb in konvencije Unije o arbitraži, zlasti sporov, ki vodijo k dvojnemu obdavčevanju.
The mechanisms currently provided for in bilateral tax treaties and in the Union Arbitration Convention might not achieve the effective resolution of such disputes in all cases in a timely manner.
Obstoječi mehanizmi iz dvostranskih davčnih pogodb in konvencija Unije o arbitraži ne zagotavljajo pravočasnega učinkovitega reševanja takih sporov v vseh primerih.
The monitoring exercise carried out as part of the implementation of the Union Arbitration Convention has revealed some important shortcomings, in particular as regards access to the procedure and as regards the length and the effective conclusion of the procedure.
Med spremljanjem, ki je v konvenciji Unije o arbitraži določeno kot del izvajanja konvencije, so se pokazale nekatere pomembne pomanjkljivosti, zlasti glede dostopa do postopka ter trajanja in uspešnosti zaključka postopka.
With a view to creating a fairer tax environment, rules on transparency need to be enhanced and anti-avoidance measures need to be strengthened.
Da bi ustvarili pravičnejše davčno okolje, je treba izboljšati pravila o preglednosti in okrepiti ukrepe proti izogibanju davkom.
At the same time, in the spirit of a fair taxation system, it is necessary to ensure that mechanisms for dispute resolution are comprehensive, effective and sustainable.
Hkrati je treba v duhu poštenega sistema obdavčitve zagotoviti celovitost, učinkovitost in trajnost mehanizmov za reševanje sporov.
Improvements to dispute resolution mechanisms are also necessary to respond to the risk that the number of double or multiple taxation disputes will increase, with potentially high amounts being at stake, because tax administrations have established more regular and focused audit practices.
Mehanizme za reševanje sporov je treba izboljšati tudi zato, ker bi se zaradi rednejših in bolj ciljno usmerjenih revizij, ki so jih uvedle davčne uprave, lahko povečalo število sporov glede dvojnega ali večkratnega obdavčevanja s potencialno visokimi vrednostmi.
It is crucial to introduce an effective and efficient framework for the resolution of tax disputes which ensures legal certainty and a business-friendly environment for investments in order to achieve fair and efficient tax systems in the Union.
Uvedba uspešnega in učinkovitega okvira za reševanje davčnih sporov, ki bo zagotavljal pravno varnost in podjetjem prijazno okolje za naložbe, je torej bistven ukrep pri doseganju pravičnih in učinkovitih davčnih sistemov v Uniji.
The dispute resolution mechanisms should also create a harmonised and transparent framework for solving disputes and thereby provide benefits to all taxpayers.
Z mehanizmi za reševanje sporov bi bilo treba vzpostaviti tudi harmoniziran in pregleden okvir za reševanje sporov, kar bi moralo koristiti vsem davčnim zavezancem.
This should be achieved through a procedure under which, as a first step, the case is submitted to the tax authorities of the Member States concerned, with a view to settling the dispute by using a mutual agreement procedure.
Če tak dogovor v določenem času ni dosežen, bi bilo treba zadevo obravnavati v okviru postopka reševanja spora.
Member States should be encouraged to use non-binding alternative dispute resolution forms, such as mediation or conciliation, during the final stages of the mutual agreement procedure period.
Pri izbiri metode za reševanje spora bi morala obstajati prožnost; mogoča bi morala biti uporaba ad hoc struktur ali stalnejših struktur.
In the absence of an agreement within a certain time frame, the case should be submitted to a dispute resolution procedure.
Postopki reševanja spora bi lahko potekali v okviru svetovalne komisije, ki bi jo sestavljali predstavniki zadevnih davčnih organov ter ugledne neodvisne osebe, ali pa bi potekali v okviru komisije za alternativno reševanje sporov (z zadnjo izbiro bi se zagotovila prožnost pri izbiri načina reševanja spora).
The choice of the method for dispute resolution should be flexible, which could be either through ad hoc structures or through more permanent structures.
Po potrebi bi lahko države članice z dvostranskim sporazumom izbrale kakršno koli drugo vrsto postopka reševanja spora, kot na primer arbitražni postopek na podlagi končne ponudbe (sicer znan kot arbitraža na podlagi zadnje najboljše ponudbe), da se spor reši na zavezujoč način.
Dispute resolution procedures could take the form of an Advisory Commission, consisting of both representatives of the tax authorities concerned and independent persons of standing, or could take the form of an Alternative Dispute Resolution Commission (the latter providing for flexibility in the choice of dispute resolution methods).
Davčni organi bi morali sprejeti končno zavezujočo odločitev ob sklicevanju na mnenje svetovalne komisije ali komisije za alternativno reševanje sporov.
Also, where appropriate, Member States could choose, through bilateral agreement, to use any other dispute resolution process, such as the ‘final offer’ arbitration process (otherwise known as ‘last best offer’ arbitration) to solve the dispute in a binding manner.
Izboljšani mehanizem za reševanje sporov bi moral temeljiti na obstoječih sistemih Unije, tudi konvenciji Unije o arbitraži.
The tax authorities should take a final binding decision by reference to the opinion of an Advisory Commission or Alternative Dispute Resolution Commission.
Vendar bi moralo biti področje uporabe te direktive širše od področja uporabe konvencije Unije o arbitraži, ki je omejena le na spore glede transfernih cen in pripisovanje dobička stalnim poslovnim enotam.
The improved dispute resolution mechanism should build on existing systems in the Union, including the Union Arbitration Convention.
Ta direktiva bi se morala uporabljati za vse davčne zavezance, ki so zavezani k plačilu davkov na dohodek in kapital, ki jih urejajo dvostranske davčne pogodbe in konvencija Unije o arbitraži.
However, the scope of this Directive should be wider than that of the Union Arbitration Convention, which is limited to disputes over transfer pricing and the attribution of profits to permanent establishments.
Hkrati bi moralo biti upravno breme pri uporabi postopka reševanja sporov manjše za posameznike ter mikro, mala in srednja podjetja.
This Directive should apply to all taxpayers that are subject to taxes on income and capital covered by bilateral tax treaties and the Union Arbitration Convention.
Poleg tega bi bilo treba okrepiti fazo reševanja sporov.
At the same time, individuals, micro, small and medium-sized enterprises should have less of an administrative burden when using the dispute resolution procedure.
Zlasti je treba omejiti trajanje postopkov reševanja sporov glede dvojnega obdavčevanja ter določiti pogoje glede postopka reševanja spora za davčne zavezance.
In addition, the dispute resolution phase should be strengthened.
Da bi zagotovili enotne pogoje za izvajanje te direktive, bi bilo treba na Komisijo prenesti izvedbena pooblastila.
In particular, it is necessary to provide for a time limit for the duration of the procedures to resolve double taxation disputes and to establish the terms and conditions of the dispute resolution procedure for the taxpayers.
Ta pooblastila bi bilo treba izvajati v skladu z Uredbo (EU) št. 182/2011 Evropskega parlamenta in Sveta [4].
In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission.
Ta Direktiva spoštuje temeljne pravice in upošteva načela, ki so opredeljena zlasti v Listini Evropske unije o temeljnih pravicah.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council [4].
Namen te direktive je zlasti zagotoviti dosledno spoštovanje pravice do poštenega sojenja in svobode gospodarske pobude.
This Directive respects the fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union.
Ker cilja te direktive, to je vzpostavitve uspešnega in učinkovitega postopka reševanja sporov v okviru pravilnega delovanja notranjega trga, države članice ne morejo zadovoljivo doseči, temveč ga je zaradi obsega in učinkov ukrepa lažje doseči na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In particular, this Directive seeks to ensure full respect for the right to a fair trial and the freedom to conduct a business.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenega cilja.
Since the objective of this Directive, to establish an effective and efficient procedure to resolve disputes in the context of the proper functioning of the internal market, cannot be sufficiently achieved by the Member States but can rather, by reason of the scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Komisija bi morala pregledati uporabo te direktive po petih letih, države članice pa bi morale Komisiji zagotoviti ustrezne prispevke v podporo temu pregledu –
In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
SPREJEL NASLEDNJO DIREKTIVO:
The Commission should review the application of this Directive after a period of 5 years, and Member States should provide the Commission with appropriate input to support this review,
Člen 1
HAS ADOPTED THIS DIRECTIVE:
Predmet urejanja in področje uporabe
Article 1
Ta direktiva določa pravila o mehanizmu za reševanje sporov med državami članicami, kadar ti izhajajo iz razlage in uporabe sporazumov in konvencij, ki določajo odpravo dvojnega obdavčevanja dohodkov in, kadar je to ustrezno, kapitala.
Subject matter and scope
Določa tudi pravice in obveznosti zadevnih oseb v primeru takšnih sporov.
This Directive lays down rules on a mechanism to resolve disputes between Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital.
Za namene te direktive se zadeva, ki privede do takšnih sporov, imenuje „vprašanje spora“.
It also lays down the rights and obligations of the affected persons when such disputes arise.
Člen 2
For the purposes of this Directive, the matter giving rise to such disputes is referred to as a ‘question in dispute’.
Opredelitve pojmov
Definitions
„pristojni organ“ pomeni organ države članice, ki ga je kot takega določila zadevna država članica;
For the purposes of this Directive, the following definitions apply:
„pristojno sodišče“ pomeni sodišče ali drugi organ države članice, ki ga je določila zadevna država članica;
‘competent authority’ means the authority of a Member State which has been designated as such by the Member State concerned;
„dvojno obdavčevanje“ pomeni obračunavanje davkov, ki jih ureja sporazum ali konvencija iz člena 1, s strani dveh (ali več) držav članic za isti obdavčljivi dohodek ali kapital, kadar to povzroči (i) dodatno davčno obremenitev, (ii) povečanje obveznosti za davek ali (iii) odpravo ali zmanjšanje izgub, ki bi se lahko uporabili za odbitek od obdavčljivega dobička;
‘competent court’ means the court, tribunal or other body of a Member State which has been designated as such by the Member State concerned;
„zadevna oseba“ pomeni katero koli osebo, vključno s posameznikom, ki je v državi članici rezident za davčne namene in na obdavčenje katere vprašanje spora neposredno vpliva.
‘double taxation’ means the imposition by two or more Member States of taxes covered by an agreement or convention referred to in Article 1 in respect of the same taxable income or capital when it gives rise to either: (i) an additional tax charge; (ii) an increase in tax liabilities; or (iii) the cancellation or reduction of losses that could be used to offset taxable profits;
Razen če ni določeno drugače, imajo izrazi, ki niso opredeljeni v tej direktivi, enak pomen kot ga imajo v tistem trenutku v ustreznem sporazumu ali konvenciji iz člena 1, ki se uporablja na datum prejema prvega uradnega obvestila o ukrepu, ki je privedel ali bo privedel do vprašanja spora.
‘affected person’ means any person, including an individual, that is a resident of a Member State for tax purposes, and whose taxation is directly affected by a question in dispute.
Če v takem sporazumu ali konvenciji ni opredelitve, imajo neopredeljeni izrazi enak pomen, kot ga imajo v tistem trenutku v pravu zadevne države članice za namene davkov, za katere se uporablja navedeni sporazum ali konvencija, pri čemer pomen v skladu z veljavno davčno zakonodajo te države članice prevlada nad pomenom izraza v skladu z drugimi zakoni te države članice.
Any term not defined in this Directive shall, unless the context requires otherwise, have the meaning that it has at that time under the relevant agreement or convention referred to in Article 1 that applies on the date of receipt of the first notification of the action that resulted in, or that will result in, a question in dispute.
Člen 3
In the absence of a definition under such agreement or convention, an undefined term shall have the meaning that it had at that time under the law of the Member State concerned for the purposes of the taxes to which the said agreement or convention applies, any meaning under the applicable tax laws of that Member State prevailing over a meaning given to the term under other laws of that Member State.
Pritožba
Article 3
Vsaka zadevna oseba ima pravico, da pri vsakem od pristojnih organov vsake zadevne države članice vloži pritožbo glede vprašanja spora in zahteva njegovo rešitev.
Complaint
Pritožba se vloži v treh letih po prejemu prvega uradnega obvestila o ukrepu, ki je oziroma bo privedel do vprašanja spora, ne glede na to, ali zadevna oseba uporablja pravna sredstva, ki so na voljo v nacionalnem pravu zadevnih držav članic.
Any affected person shall be entitled to submit a complaint on a question in dispute to each of the competent authorities of each of the Member States concerned, requesting the resolution thereof.
Zadevna oseba takšno pritožbo z istimi podatki predloži istočasno vsem pristojnim organom in v pritožbi navede, katere druge države članice pritožba zadeva.
The complaint shall be submitted within 3 years from the receipt of the first notification of the action resulting in, or that will result in, the question in dispute, regardless of whether the affected person has recourse to the remedies available under the national law of any of the Member States concerned.
Zadevna oseba zagotovi, da vsaka zadevna država članica prejme pritožbo vsaj v enem od naslednjih jezikov:
The affected person shall simultaneously submit the complaint with the same information to each competent authority, and shall indicate in the complaint which other Member States are concerned.
v enem od uradnih jezikov te države članice v skladu z nacionalnim pravom ali
The affected person shall ensure that each Member State concerned receives the complaint in at least one of the following languages:
v katerem koli drugem jeziku, ki ga ta država članica sprejme v ta namen.
one of that Member State's official languages in accordance with national law; or
Vsak pristojni organ v dveh mesecih od prejema pritožbe potrdi njen prejem.
any other language that such a Member State accepts for this purpose.
Vsak pristojni organ o prejemu pritožbe v dveh mesecih od njenega prejema obvesti tudi pristojne organe drugih zadevnih držav članic.
Each competent authority shall acknowledge receipt of the complaint within 2 months from the receipt of the complaint.
Pristojni organi istočasno drug drugega obvestijo o jeziku(-ih), ki ga (jih) nameravajo uporabljati za komunikacijo med zadevnimi postopki v primeru.
Each competent authority shall also inform the competent authorities of the other Member States concerned of the receipt of the complaint within 2 months of such receipt.
Pritožba je dopustna samo, če zadevna oseba, ki vloži pritožbo, kot prvi korak pristojnim organom vseh zadevnih držav članic predloži naslednje informacije:
The competent authorities shall inform each other at that time also about the language or languages they intend to use for their communications during the relevant proceedings.
ime, naslov, davčno številko in druge podatke, ki so potrebni za identifikacijo zadevne osebe, ki je vložila pritožbo pri pristojnih organih, ter morebitnih drugih oseb, ki jih to zadeva;
The complaint shall only be accepted if, as a first step, the affected person making the complaint provides the competent authorities of each of the Member States concerned with the following information:
zadevna davčna obdobja;
the name(s), address(es), tax identification number(s) and any other information necessary for identification of the affected person(s) who presented the complaint to the competent authorities and of any other person concerned;
podrobnosti o upoštevanih dejstvih in okoliščinah primera (vključno s podrobnostmi o strukturi transakcije in razmerij med zadevno osebo in drugimi strankami zadevnih transakcij ter vključno z dejstvi, določenimi v dobri veri v medsebojno zavezujočem dogovoru med zadevno osebo in davčno upravo, kadar je to ustrezno) ter natančneje o naravi in datumu ukrepov, zaradi katerih je prišlo do vprašanja spora (po potrebi vključno s podrobnostmi o istem dohodku, prejetem v drugi državi članici, in o vključitvi takšnega dohodka v obdavčljivi dohodek v drugi državi članici ter podrobnostmi o davku, ki je bil ali bo obračunan v zvezi s takšnimi dohodki v drugi državi članici) ter s tem povezanih zneskih v valutah zadevnih držav članic, vključno s kopijami morebitnih dokazil;
the tax periods concerned;
sklicevanje na nacionalne predpise, ki se uporabljajo, in sporazum ali konvencijo iz člena 1; kadar se uporablja več kot en sporazum ali konvencija, zadevna oseba, ki vloži pritožbo, navede, kateri sporazum ali konvencija se razlaga v povezavi z zadevnim vprašanjem spora.