natgillin/translations-raw huggingface dataset:
Consequently, a dispute or examination of a particular tax treatment by the taxation authority may affect an entity's accounting for a current or deferred tax asset or liability.
Zato lahko ugovarjanje določeni davčni obravnavi ali njeno preverjanje s strani davčnega organa vpliva na računovodenje odmerjene ali odložene terjatve ali obveznosti za davek v podjetju.
In this Interpretation:
V tem pojasnilu:
‘tax treatments’ refers to the treatments used by an entity or that it plans to use in its income tax filings.
„davčne obravnave“ pomeni obravnave, ki jih podjetje uporablja ali jih namerava uporabiti v njegovih napovedih za odmero davka iz dobička;
‘taxation authority’ refers to the body or bodies that decide whether tax treatments are acceptable under tax law.
„davčni organ“ pomeni organ ali organe, ki odločijo, ali so davčne obravnave sprejemljive glede na davčno zakonodajo.
This might include a court.
Ta organ je lahko tudi sodišče;
an ‘uncertain tax treatment’ is a tax treatment for which there is uncertainty over whether the relevant taxation authority will accept the tax treatment under tax law.
„negotova davčna obravnava“ je davčna obravnava, za katero je negotovo, ali jo bo zadevni davčni organ sprejel kot davčno obravnavo, ki je v skladu z davčno zakonodajo.
For example, an entity's decision not to submit any income tax filing in a tax jurisdiction, or not to include particular income in taxable profit, is an uncertain tax treatment if its acceptability is uncertain under tax law.
Na primer, odločitev podjetja, da v davčni jurisdikciji ne vloži nobene napovedi za odmero davka iz dobička ali da določenega dobička ne vključi med obdavčljive dobičke, pomeni negotovo davčno obravnavo, če je sprejemljivost takšne obravnave v skladu z davčno zakonodajo negotova.
This Interpretation clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments.
V tem pojasnilu je pojasnjeno, kako uporabljati zahteve za pripoznavanje in merjenje iz MRS 12, kadar obstaja negotovost glede obravnav davka iz dobička.
In such a circumstance, an entity shall recognise and measure its current or deferred tax asset or liability applying the requirements in IAS 12 based on taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates determined applying this Interpretation.
V takšnih okoliščinah podjetje pripozna in meri svoje odmerjene ali odložene terjatve ali obveznosti za davek v skladu z zahtevami iz MRS 12 na podlagi obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj, določenih v skladu s tem pojasnilom.
ISSUES
TEŽAVE
When there is uncertainty over income tax treatments, this Interpretation addresses:
V primeru negotovosti glede obravnav davka iz dobička to pojasnilo obravnava:
whether an entity considers uncertain tax treatments separately;
ali podjetje negotove davčne obravnave obravnava ločeno;
the assumptions an entity makes about the examination of tax treatments by taxation authorities;
predpostavke, ki jih ima podjetje glede preverjanja davčnih obravnav, ki ga izvajajo davčni organi;
how an entity determines taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates; and
kako podjetje določi obdavčljiv dobiček (davčno izgubo), davčne osnove, neizrabljene davčne izgube, neizrabljene davčne dobropise in davčne stopnje; ter
how an entity considers changes in facts and circumstances.
kako podjetje upošteva spremembe dejstev in okoliščin.
CONSENSUS
SOGLASJA
Whether an entity considers uncertain tax treatments separately
Ali podjetje negotove davčne obravnave obravnava ločeno
An entity shall determine whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments based on which approach better predicts the resolution of the uncertainty.
Podjetje se odloči, ali vsako negotovo davčno obravnavo obravnava ločeno ali skupaj z eno ali več drugimi negotovimi davčnimi obravnavami, glede na to, kateri pristop bolje predvideva razplet negotovosti.
In determining the approach that better predicts the resolution of the uncertainty, an entity might consider, for example, (a) how it prepares its income tax filings and supports tax treatments; or (b) how the entity expects the taxation authority to make its examination and resolve issues that might arise from that examination.
Pri določitvi pristopa, ki bolje predvideva razplet negotovosti, lahko podjetje upošteva na primer, (a) kako pripravi napoved za odmero davka iz dobička in podpira davčne obravnave; ali (b) kako podjetje pričakuje, da bo davčni organ izvedel preverjanje in rešil težave, ki jih lahko odkrije pri takem preverjanju.
If, applying paragraph 6, an entity considers more than one uncertain tax treatment together, the entity shall read references to an ‘uncertain tax treatment’ in this Interpretation as referring to the group of uncertain tax treatments considered together.
Če podjetje v skladu s 6. členom skupaj obravnava več kot eno negotovo davčno obravnavo, podjetje sklicevanja na „negotovo davčno obravnavo“ v tem pojasnilu razume kot sklicevanja na skupino negotovih davčnih obravnav, obravnavanih skupaj.
Examination by taxation authorities
Preverjanje s strani davčnih organov
In assessing whether and how an uncertain tax treatment affects the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, an entity shall assume that a taxation authority will examine amounts it has a right to examine and have full knowledge of all related information when making those examinations.
Pri ocenjevanju, ali negotova davčna obravnava vpliva na določitev obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj ter kako, podjetje predpostavi, da bo davčni organ med preverjanjem preveril zneske, za katere ima pravico, da jih preveri, ter poznal vse z njimi povezane informacije.
Determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates
Določitev obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj
An entity shall consider whether it is probable that a taxation authority will accept an uncertain tax treatment.
Podjetje upošteva, ali je verjetno, da bo davčni organ sprejel negotovo davčno obravnavo.
If an entity concludes it is probable that the taxation authority will accept an uncertain tax treatment, the entity shall determine the taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates consistently with the tax treatment used or planned to be used in its income tax filings.
Če podjetje sklene, da je verjetno, da bo davčni organ sprejel negotovo davčno obravnavo, določi obdavčljiv dobiček (davčne izgube), davčne osnove, neizrabljene davčne izgube, neizrabljene davčne dobropise ali davčne stopnje v skladu z davčno obravnavo, ki jo uporablja ali jo namerava uporabiti v svojih napovedih za odmero davka iz dobička.
If an entity concludes it is not probable that the taxation authority will accept an uncertain tax treatment, the entity shall reflect the effect of uncertainty in determining the related taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates.
Če podjetje sklene, da ni verjetno, da bo davčni organ sprejel negotovo davčno obravnavo, pri določitvi zadevnega obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj upošteva učinek negotovosti.
An entity shall reflect the effect of uncertainty for each uncertain tax treatment by using either of the following methods, depending on which method the entity expects to better predict the resolution of the uncertainty:
Podjetje upošteva učinek negotovosti za vsako negotovo davčno obravnavo tako, da uporabi eno izmed naslednjih metod, odvisno od tega, za katero metodo pričakuje, da bo bolje predvidela razplet negotovosti:
the most likely amount—the single most likely amount in a range of possible outcomes.
najverjetnejši znesek – najverjetnejši znesek v razponu možnih izidov.
The most likely amount may better predict the resolution of the uncertainty if the possible outcomes are binary or are concentrated on one value.
Najverjetnejši znesek lahko bolje predvidi razplet negotovosti, če so možni izidi binarni ali koncentrirani na eno vrednost;
the expected value—the sum of the probability-weighted amounts in a range of possible outcomes.
pričakovana vrednost – vsota z verjetnostjo tehtanih zneskov v razponu možnih izidov.
The expected value may better predict the resolution of the uncertainty if there is a range of possible outcomes that are neither binary nor concentrated on one value.
Pričakovana vrednost lahko bolje predvidi razplet negotovosti, če obstaja razpon možnih izidov, ki niso niti binarni niti koncentrirani na eno vrednost.
If an uncertain tax treatment affects current tax and deferred tax (for example, if it affects both taxable profit used to determine current tax and tax bases used to determine deferred tax), an entity shall make consistent judgements and estimates for both current tax and deferred tax.
Če negotova davčna obravnava vpliva na odmerjeni in odloženi davek (na primer, če vpliva tako na obdavčljiv dobiček, ki se uporabi za določitev odmerjenega davka, kot na davčne osnove, ki se uporabijo za določitev odloženega davka), podjetje opravi dosledne presoje in ocene tako za odmerjeni davek kot za odloženi davek.
Changes in facts and circumstances
Spremembe dejstev in okoliščin
An entity shall reassess a judgement or estimate required by this Interpretation if the facts and circumstances on which the judgement or estimate was based change or as a result of new information that affects the judgement or estimate.
Podjetje ponovno preuči presojo ali oceno, ki se zahteva s tem pojasnilom, če se dejstva in okoliščine, na katerih je temeljila presoja ali ocena, spremenijo ali če prejme nove informacije, ki vplivajo na presojo ali oceno.
For example, a change in facts and circumstances might change an entity's conclusions about the acceptability of a tax treatment or the entity's estimate of the effect of uncertainty, or both.
Na primer, sprememba dejstev in okoliščin lahko spremeni sklepe podjetja o sprejemljivosti davčne obravnave ali oceno podjetja glede učinka negotovosti ali oboje.
Paragraphs A1–A3 set out guidance on changes in facts and circumstances.
A1.–A3. člen določajo napotke o spremembah dejstev in okoliščin.
An entity shall reflect the effect of a change in facts and circumstances or of new information as a change in accounting estimate applying IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Podjetje učinek spremembe dejstev in okoliščin ali novih informacij upošteva kot spremembo v računovodski oceni v skladu z MRS 8 Računovodske usmeritve, spremembe računovodskih ocen in napake.
An entity shall apply IAS 10 Events after the Reporting Period to determine whether a change that occurs after the reporting period is an adjusting or non-adjusting event.
Podjetje uporabi MRS 10 Dogodki po poročevalskem obdobju za določitev, ali je sprememba, ki se pojavi po poročevalskem obdobju, popravljalni ali nepopravljalni dogodek.
This appendix is an integral part of IFRIC 23 and has the same authority as the other parts of IFRIC 23.
Ta priloga je del OPMSRP 23 in ima enako veljavo kot drugi deli OPMSRP 23.
CHANGES IN FACTS AND CIRCUMSTANCES (PARAGRAPH 13)
SPREMEMBE DEJSTEV IN OKOLIŠČIN (13.
A1 In applying paragraph 13 of this Interpretation, an entity shall assess the relevance and effect of a change in facts and circumstances or of new information in the context of applicable tax laws.
ČLEN)
For example, a particular event might result in the reassessment of a judgement or estimate made for one tax treatment but not another, if those tax treatments are subject to different tax laws.
A1 V skladu s 13. členom tega pojasnila podjetje oceni pomembnost in učinek spremembe dejstev in okoliščin ali novih informacij glede na veljavno davčno zakonodajo.
A2 Examples of changes in facts and circumstances or new information that, depending on the circumstances, can result in the reassessment of a judgement or estimate required by this Interpretation include, but are not limited to, the following:
Na primer, določen dogodek lahko privede do ponovne preučitve presoje ali ocene, opravljene za eno davčno obravnavo, ne pa za drugo, če za ti davčni obravnavi velja drugačna davčna zakonodaja.
examinations or actions by a taxation authority.
A2 Primeri sprememb dejstev in okoliščin ali novih informacij, ki lahko – odvisno od okoliščin – privedejo do ponovne ocene presoje ali ocene, ki se zahteva v tem pojasnilu, med drugim vključujejo:
For example:
preverjanja ali ukrepe davčnih organov.
agreement or disagreement by the taxation authority with the tax treatment or a similar tax treatment used by the entity;
Na primer:
information that the taxation authority has agreed or disagreed with a similar tax treatment used by another entity; and
soglasje ali nesoglasje davčnega organa za davčno obravnavo ali podobno davčno obravnavo, ki jo uporablja podjetje;
information about the amount received or paid to settle a similar tax treatment.
podatek, da je davčni organ podal soglasje za podobno davčno obravnavo, ki jo uporablja drugo podjetje, oziroma da soglasja ni podal; ter
changes in rules established by a taxation authority.
podatek o prejetem ali plačanem znesku za poravnavo podobne davčne obravnave;
the expiry of a taxation authority's right to examine or re-examine a tax treatment.
spremembe pravil, ki jih določi davčni organ;
A3 The absence of agreement or disagreement by a taxation authority with a tax treatment, in isolation, is unlikely to constitute a change in facts and circumstances or new information that affects the judgements and estimates required by this Interpretation.
potek pravice davčnega organa, da preveri ali ponovno preveri davčno obravnavo.
DISCLOSURE
A3 Če manjka samo podatek glede strinjanja ali nestrinjanja davčnega organa z davčno obravnavo, to najverjetneje ne pomeni spremembe dejstev in okoliščin ali nove informacije, ki vplivajo na presoje in ocene, zahtevane s tem pojasnilom.
A4 When there is uncertainty over income tax treatments, an entity shall determine whether to disclose:
RAZKRITJE
judgements made in determining taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates applying paragraph 122 of IAS 1 Presentation of Financial Statements; and
A4 V primeru negotovosti glede obravnav davka iz dobička se podjetje odloči, ali bo razkrilo:
information about the assumptions and estimates made in determining taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates applying paragraphs 125–129 of IAS 1.
presoje, opravljene za določitev obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj, v skladu s 122. členom MRS 1 Predstavljanje računovodskih izkazov; ter
A5 If an entity concludes it is probable that a taxation authority will accept an uncertain tax treatment, the entity shall determine whether to disclose the potential effect of the uncertainty as a tax-related contingency applying paragraph 88 of IAS 12.
informacije o predpostavkah in ocenah, opravljenih pri določitvi obdavčljivega dobička (davčne izgube), davčnih osnov, neizrabljenih davčnih izgub, neizrabljenih davčnih dobropisov in davčnih stopenj, v skladu s 125.–129. členom MRS 1.
Appendix B
A5 Če podjetje sklene, da je verjetno, da bo davčni organ sprejel negotovo davčno obravnavo, se odloči, ali bo morebitni učinek negotovosti razkrilo kot pogojno davčno obveznost, in sicer v skladu s 88. členom MRS 12.
Effective date and transition
Priloga B
EFFECTIVE DATE
Datum začetka veljavnosti in prehod
Earlier application is permitted.
Če podjetje uporabi to pojasnilo za zgodnejše obdobje, mora to dejstvo razkriti.
If an entity applies this Interpretation for an earlier period, it shall disclose that fact.
PREHOD
TRANSITION
B2 Ob prvi uporabi podjetje to pojasnilo uporabi:
B2 On initial application, an entity shall apply this Interpretation either:
retrospektivno v skladu z MRS 8, če je to mogoče brez uporabe ugotovitev za nazaj, ali
retrospectively applying IAS 8, if that is possible without the use of hindsight; or
retrospektivno s kumulativnim učinkom začetka uporabe tega pojasnila, pripoznanim na datum začetka uporabe.
retrospectively with the cumulative effect of initially applying the Interpretation recognised at the date of initial application.
Če se podjetje odloči za ta prehodni pristop, ne preračuna primerjalnih informacij.
If an entity selects this transition approach, it shall not restate comparative information.
Namesto tega podjetje pripozna kumulativni učinek začetka uporabe tega pojasnila kot prilagoditev začetnega salda zadržanega čistega dobička (ali druge sestavine lastniškega kapitala, kot je primerno).
Instead, the entity shall recognise the cumulative effect of initially applying the Interpretation as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate).
Datum začetka uporabe je začetek letnega poročevalskega obdobja, v katerem podjetje prvič uporabi to pojasnilo.
The date of initial application is the beginning of the annual reporting period in which an entity first applies this Interpretation.
Priloga C
Appendix C
Podjetje spremembo iz te priloge upošteva, kadar uporablja OPMSRP 23.
An entity shall apply the amendment in this Appendix when it applies IFRIC 23.
Spremembe MSRP 1 Prva uporaba Mednarodnih standardov računovodskega poročanja
Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
Doda se 39.AF člen.
Paragraph 39AF is added.
39.AF OPMSRP 23 Negotovost glede obravnav davka iz dobička je dodal E8. člen.
39AF IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8.
Podjetje to spremembo upošteva, kadar uporablja OPMSRP 23.
An entity shall apply that amendment when it applies IFRIC 23.
V prilogi E se dodata E8. člen in ustrezen naslov.
In Appendix E, paragraph E8 and related heading are added.
Negotovost glede obravnav davka iz dobička
Uncertainty over income tax treatments
E8 Podjetje, ki prvikrat uporabi MSRP, pri čemer je nanje prešlo pred 1. julijem 2017, se lahko odloči, da uporabe OPMSRP 23 Negotovost glede obravnav davka iz dobička ne bo odrazilo v primerjalnih informacijah v svojih prvih računovodskih izkazih v skladu z MSRP.
E8 A first-time adopter whose date of transition to IFRSs is before 1 July 2017 may elect not to reflect the application of IFRIC 23 Uncertainty over Income Tax Treatments in comparative information in its first IFRS financial statements.
Podjetje, ki se odloči za to, pripozna kumulativni učinek uporabe OPMSRP 23 kot prilagoditev začetnega salda zadržanega čistega dobička (ali druge sestavine lastniškega kapitala, kot je primerno) na začetku prvega poročevalskega obdobja po MSRP.
An entity that makes that election shall recognise the cumulative effect of applying IFRIC 23 as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the beginning of its first IFRS reporting period.
B1 Podjetje uporablja to pojasnilo za letna poročevalska obdobja, ki se začnejo 1. januarja 2019 ali pozneje.
B1 An entity shall apply this Interpretation for annual reporting periods beginning on or after 1 January 2019.
Uporaba pred tem datumom je dovoljena.
Commission Implementing Regulation (EU) 2018/1596
Izvedbena uredba Komisije (EU) 2018/1596
extending the derogation from Council Regulation (EC) No 1967/2006 as regards the minimum distance from the coast and depth granted to shore seines fishing in certain territorial waters of France (Occitanie and Provence-Alpes-Côte d'Azur)
o podaljšanju odstopanja od Uredbe Sveta (ES) št. 1967/2006 glede najmanjše oddaljenosti od obale in globine za obalne potegalke, ki lovijo v določenih teritorialnih vodah Francije (Occitanie in Provence-Alpes-Côte d'Azur)
Having regard to Council Regulation (EC) No 1967/2006 of 21 December 2006 concerning management measures for the sustainable exploitation of fishery resources in the Mediterranean Sea, amending Regulation (EEC) No 2847/93 and repealing Regulation (EC) No 1626/94, and in particular Article 13(5) thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1967/2006 z dne 21. decembra 2006 o ukrepih za upravljanje za trajnostno izkoriščanje ribolovnih virov v Sredozemskem morju, spremembi Uredbe (EGS) št. 2847/93 in razveljavitvi Uredbe (ES) št. 1626/94 in zlasti člena 13(5) Uredbe,
Article 13(1) of Regulation (EC) No 1967/2006 prohibits the use of towed gears within three nautical miles of the coast or within the 50 m isobath where that depth is reached at a shorter distance from the coast.
Člen 13(1) Uredbe (ES) št. 1967/2006 prepoveduje uporabo vlečnega orodja znotraj pasu treh navtičnih milj od obale oziroma do izobate 50 m, kadar je ta globina dosežena na krajši razdalji od obale.
At the request of a Member State, the Commission may allow a derogation from Article 13(1) of Regulation (EC) No 1967/2006, provided that a number of conditions set out in Article 13(5) and (9) are fulfilled.
Na zahtevo države članice lahko Komisija odobri odstopanje od člena 13(1) Uredbe (ES) št. 1967/2006, pod pogojem, da so izpolnjeni določeni pogoji iz člena 13(5) in (9).
Derogation from the first subparagraph of Article 13(1) of that Regulation, for the use of shore seines in certain sea areas situated within the territorial waters of France, irrespective of the depth, was granted until 31 December 2014 by Commission Implementing Regulation (EU) No 587/2014.
Odstopanje od prvega pododstavka člena 13(1) navedene uredbe za uporabo obalnih potegalk na nekaterih morskih območjih v teritorialnih vodah Francije, ne glede na globino, je bilo odobreno z Izvedbeno uredbo Komisije (EU) št. 587/2014 do 31. decembra 2014.
An extension of the derogation was granted until 25 August 2018 by Commission Implementing Regulation (EU) 2015/1421.
Podaljšanje odstopanja do 25. avgusta 2018 je bilo odobreno z Izvedbeno uredbo Komisije (EU) 2015/1421.
France provided up-to-date information justifying the extension of the derogation.
Francija se je zavezala, da bo izboljšala zbiranje podatkov tako, da bo začela znanstveno študijo za spremljanje ribolova in povečala prizadevanja na področju vzorčenja, zavezala pa se je tudi, da bo izboljšala okvir kontrole, ki presega obveznosti, določene za zadevna plovila v Uredbi Sveta (ES) št. 1224/2009, s podvojitvijo števila nadzorov, povečanjem pogostosti poročanja o ulovu in s pooblastitvijo predhodnega uradnega obvestila nadzornim organom 24 ur pred vsakim ribolovnim potovanjem.
The Scientific, Technical and Economic Committee for Fisheries (STECF) assessed the derogation requested by France in July 2018.
Podaljšanje odstopanja, ki ga je zahtevala Francija, izpolnjuje pogoje iz člena 13(5) in (9) Uredbe (ES) št. 1967/2006.
STECF highlighted the need for improvement of data collection.
Obstajajo posebne geografske ovire zaradi omejene širine celinske police.
France committed to improving the data collection by launching a scientific study to monitor the fishery and increase the sampling effort and also committed to improving the control framework beyond and above the obligations set out for the vessels concerned in Council Regulation (EC) No 1224/2009 by doubling the number of controls, increasing the catch reporting frequency and by mandating the sending of a pre-notification to the control authorities 24 hours before any fishing trip.
Ribolov z obalnimi potegalkami se izvaja z obale v nizkih vodah in je usmerjen na številne vrste.