natgillin/translations-raw huggingface dataset:
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity’s gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity’s gross income attributable to the relevant activities equals or exceeds 50 % of the Entity’s gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz pododstavka A(6)(a), oziroma bruto dohodek Subjekta za namene iz pododstavka A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity’s gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity’s gross income attributable to the relevant activities equals or exceeds 50 % of the Entity’s gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz točke A(6)(a), oziroma bruto dohodek Subjekta za namene iz točke A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev; ali (ii) obdobju obstoja Subjekta, če je to krajše od treh let.
An entity or legal arrangement which is not taxed on its income or on the part of its income arising to its non-resident participants, including on any interest payment, under the general rules for direct taxation applicable in the Member State in which the entity or legal arrangement has its place of effective management, shall be considered a paying agent upon receipt of an interest payment or upon securing of such payment.
Pravni subjekt ali organizacija, katere dohodek ali del dohodka, ki izhaja iz njenih udeležencev nerezidentov, vključno s kakršnimi koli plačili obresti, ni obdavčen na podlagi splošnih pravil o neposrednem obdavčenju, ki se uporabljajo v državi članici, v kateri ima pravni subjekt ali organizacija sedež dejanske uprave, se ob plačilu obresti ali ob zagotovilu takega plačila šteje za plačilnega zastopnika.
An entity or permanent establishment shall not be treated as a controlled foreign company as referred to in paragraph 1 where not more than one third of the income accruing to the entity or permanent establishment falls within categories (a) to (f) of paragraph 2.
Subjekt ali stalna poslovna enota se ne obravnava kot nadzorovana tuja družba v skladu z odstavkom 1, če največ tretjina dohodka, ki ga prejme subjekt ali stalna poslovna enota, spada v kategorije (a) do (f) odstavka 2.
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s pododstavkom D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
Subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene v skladu s točko D(3) oddelka VIII Priloge I, se obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
an entity which purchases a third party’s exposures onto its balance sheet and then securitises them;
subjekt, ki v okviru svoje bilance stanja kupi izpostavljenosti tretje stranke, nato pa jih listini;
an entity which, either itself or through related entities, directly or indirectly, was involved in the original agreement which created the obligations or potential obligations of the debtor or potential debtor giving rise to exposure being securitised;
subjekt, ki je sam ali preko povezanih subjektov, neposredno ali posredno sodeloval pri prvotnem dogovoru, s katerim so nastale obveznosti dolžnika ali morebitne obveznosti morebitnega dolžnika, ki predstavljajo listinjenje izpostavljenosti;
An entity, or a permanent establishment of which the profits are not subject to tax or are exempt from tax in the Member State of its head office’, shall be treated as a controlled foreign company where the following conditions are met:
Subjekt ali stalna poslovna enota, katere dobiček ni obdavčen ali je oproščen davka v državi članici njenega sedeža, se obravnava kot nadzorovana tuja družba, če sta izpolnjena naslednja pogoja:
An entrepreneur or a self employed is very often in a similar position as any consumer.
Podjetnik ali samozaposlena oseba je pogosto v enakem položaju kot vsak potrošnik.
An entrepreneur setting up a business is taking the risk that the business may fail.
Podjetnik, ki ustanavlja podjetje, tvega, da bo podjetje morda propadlo.
An entrepreneurial mindset also needs to be conceived as a lifelong learning process that begins in primary school (where the basis is laid for fostering creativity, a sense of initiative, and an appetite to learn etc) specific entrepreneurial skills are fostered over and above the general knowledge and culture acquired in formal education, thus promoting creativity, an active approach to knowledge and learning, etc.) and above all continues at secondary and tertiary level.
Podjetniško miselnost je treba obravnavati kot proces vseživljenjskega učenja, ki se začne v osnovni šoli (kjer se razvijajo nekatere podjetniške sposobnosti poleg splošnega znanja in kulture, ki se ju pridobi v okviru formalnega izobraževanja – ustvarja podlaga za spodbujanje tako se spodbujata ustvarjalnosti, ter smisel za iniciativnost proaktiven pristop, ki spodbuja željo po odkrivanju in , želja po učenju itd.), ki se nadaljuje zlasti v srednjem in visokem izobraževanju.
An entrepreneurial mindset can be seen as a force for individual empowerment, generating collective purpose and social change.
Podjetniško miselnost je mogoče razumeti kot silo, ki posameznika postavi v položaj, da prispeva k doseganju skupnih ciljev in socialnim spremembam.
An entrepreneurial mindset has to be promoted.
Spodbujati je treba tudi podjetniški duh.
An entrepreneurial mindset needs to be conceived as a lifelong learning process that begins in primary school.
Podjetniško miselnost je treba obravnavati kot proces vseživljenjskega učenja, ki se začne v osnovni šoli.
An entrepreneurial mindset should be seen as a basic skill and a career opportunity as well as an essential part of personal development.
Podjetniška miselnost bi se morala obravnavati kot osnovno znanje in spretnost, kot poslovna priložnost ter kot bistvena sestavina osebnega razvoja.
An entrepreneurial spirit only generates more options for them to succeed in their professional career and career of life.
Podjetniški duh jim zgolj daje več možnosti, da uspejo v svojem poklicu in na življenjski poti.
An entrepreneurial spirit only generates more options for them to succeed in their professions and life.
Podjetniški duh jim zgolj daje več možnosti, da uspejo v svojem poklicu in življenju.
An entrepreneurial spirit that is willing to innovate and take risks is particularly needed, as are political leadership, dependability and a sense of reality.
Posebej potrebni so inovativni podjetniški duh, pripravljen tvegati, politično vodstvo, zanesljivost in smisel za realnost.
An entry/exit system could apply to third country nationals admitted for a short stay (up to 3 months), covering both those that are subject to the visa requirement and those that are not.
Sistem vstopa/izstopa bi se lahko uporabljal za državljane tretjih držav, ki jim je dovoljen vstop za kratkoročno bivanje (do treh mesecev), ne glede na to, ali za njih velja vizumska obveznost ali ne.
An envelope containing some of the documents seized in the inspection but which the parties claimed to be covered by legal privilege71 and which had been retained in the Registry of the Court of First Instance was returned to the Commission.
Ovojnica, v kateri so bili nekateri dokumenti, zaplenjeni v preiskavi, za katere pa so stranke trdile, da zanje veljajo posebne zakonske pravice71, in ki so bili hranjeni v registru Sodišča prve stopnje, je bila vrnjena Komisiji.
An envelope for the fruit and vegetables in line with the CAP 2020 budget (EUR 150 million) and an envelope for milk corresponding to the expected use of funds (EUR 80 million).
Finančna sredstva za sadje in zelenjavo bi bila skladna s proračunom, predvidenim v SKP do leta 2020 (150 milijonov EUR), finančna sredstva za mleko pa s pričakovano porabo sredstev (80 milijonov EUR).
An envelope of EUR 460 million indicatively planned for 2014-2020 is expected to support around EUR 2,7 billion of equity financing.
S sredstvi v višini 460 milijonov EUR, ki so okvirno načrtovana za obdobje 2014–2020, se bo predvidoma podprlo približno 2,7 milijarde EUR lastniškega financiranja.
An environment characterised by low inflation, low interest rates, cheap and transparent transactions and deeper financial integration is conducive to cross border trade and investment in the EU, and helps European companies face global competition.
Okolje, za katerega so značilne nizka inflacija, nizke obrestne mere, ugodne in pregledne transakcije ter močnejša finančna integracija, spodbuja čezmejno trgovino in naložbe v EU ter pomaga evropskim podjetjem pri soočanju s svetovno konkurenco.
An environment must be maintained that makes Europe an attractive location for research and development.
Treba je ohraniti okolje, ki Evropo oblikuje kot privlačno lokacijo za raziskave in razvoj.
An environment of complex tax rules and fiscal secrecy has allowed some Multinational Enterprises (MNEs) to engage in aggressive tax planning strategies.
Okolje, v katerem veljajo kompleksna davčna pravila in davčna tajnost, je nekaterim multinacionalnim podjetjem omogočilo vodenje strategij agresivnega davčnega načrtovanja.
An environment of greater social cohesion in Latin America and the Caribbean would increase political transparency and stability, promote a more predictable economic climate, boost domestic demand, raise levels of security and enhance overall economic and social well-being on both sides.
Večja socialna kohezija v Latinski Ameriki in Karibih bi izboljšala politično preglednost in stabilnost, spodbujala bolj predvidljive gospodarske pogoje, povečala domače povpraševanje, dvignila raven varnosti ter izboljšala splošno gospodarsko in socialno blaginjo na obeh straneh.
an environment that is unsuited to the development of entrepreneurship;
okolje, ki ni naklonjeno razvoju in kulturi podjetništva;
An environment where products and services are more accessible allows for a more inclusive society and facilitates independent living.
Okolje, v katerem so proizvodi in storitve dostopnejši, omogoča bolj vključujočo družbo in lajša neodvisno življenje.
An environment where products and services are more accessible allows for more inclusion and participation of citizens in society.
Okolje, v katerem so proizvodi in storitve dostopnejši, omogoča večjo vključenost in udeležbo državljanov v družbi.
An environmental management review
Pregled okoljskega upravljanja
An environmental risk assessment shall be submitted regarding any undesirable effects which the use of the veterinary medicinal product may have on the environment and the risk of such effects.
Predloži se ocena okoljskega tveganja v zvezi z vsemi neželenimi učinki, ki jih ima lahko uporaba zdravila za uporabo v veterinarski medicini na okolje, ter ocena tveganja za pojav takih učinkov.
an environmental statement is prepared in accordance with Part B of Annex IV.
pripravljena je okoljska izjava v skladu z delom B Priloge IV.
An environmental tax reform (ETR) shifting the tax burden from welfare-negative taxes, (e.g. on labour), to welfare-positive taxes, (e.g. on environmentally damaging activities, such as resource use or pollution) can be a win-win option to address both environmental and employment issues18.
Reforma okoljskega davka, ki davčno obremenitev prenaša z davka, ki je negativen za blaginjo (npr. davek na delo), na davek, ki je pozitiven za blaginjo (npr. davek na okolju škodljive dejavnosti, kot je izraba virov ali onesnaževanje), je lahko možnost za obravnavanje tako okoljskih kot zaposlitvenih vprašanj18.
An environmental tax reform shifting the tax burden on labour to taxes on resource use or pollution can be an option to address both environmental and employment issues.
Reforma okoljskega davka, ki zmanjša davek na delo in poveča davek na izrabo virov ali onesnaževanje, je lahko ustrezen ukrep za reševanje okoljskih in zaposlitvenih vprašanj.
An environmental tax reform shifting the tax burden on labour to taxes on resource use or pollution can be an option to address both environmental and employment issues.
Reforma okoljskega davka, ki zmanjšuje davek na delo in povečuje davek na izrabo virov, je lahko možnost za reševanje okoljskih in zaposlitvenih vprašanj.
An environmental verifier accredited in one Member State, shall, at least five working days before performing verification and validation activities in another Member State, notify to the Accreditation Body of the latter Member State the following information:
Okoljski preveritelj, akreditiran v eni državi članici, mora najmanj pet delovnih dni pred opravljanjem dejavnosti preverjanja in potrjevanja v drugi državi članici, akreditacijskemu organu te druge države članice predložiti:
An environmentally enhanced performance standard has already been established in EU legislation for vehicles above 3.5 t weight for optional use, such as tax incentives.
Standard učinkovitosti, ki je bil v okoljskem smislu izboljšan, v predpisih EU že velja za vozila s težo nad 3,5 tone, in sicer neobvezno, na primer kot davčna olajšava.
an environmentally favourable extensification of crop farming;
okolju prijazna ekstenzivnost kmetovanja;
an environmentally sustainable place;
okoljsko trajnostno,
an environmentally sustainable place;
okoljsko trajnostno;
An environmentally sustainable region
Okoljsko trajnostna regija
An envisaged pledge of EUR 50 million over the period 2008-2010 — including EUR 10 million in 2008 — will act as a catalyst for similar contributions by EU Member States, which are expected to finance the largest share of the initiative.
Načrtovana obveznost v višini 50 milijonov EUR za obdobje 2008–2010 – vključno z 10 milijoni EUR za leto 2008 – bo za zgled podobnim prispevkom držav članic EU, ki naj bi po pričakovanjih financirale večino pobude.
an EP-Council consultation procedure to be followed where the EP has issued a negative opinion, giving the EP a greater role.
okrepljene vloge EP s postopkom usklajevanja Parlamenta in Sveta v primeru, ko je EP podal negativno mnenje;
an EP-Council consultation procedure to be followed where the EP has issued a negative opinion, giving the EP a greater role;
okrepljene vloge EP s postopkom usklajevanja Parlamenta in Sveta v primeru, ko je EP podal negativno mnenje;
an epidemiological inquiry is carried out;
izvaja se epidemiološka preiskava;
an epizootiological inquiry in accordance with Article 7;
epizootiološko preiskavo v skladu s členom 7;
An EQF Advisory Group (AG) was created and National Coordination Points (NCPs) were set up in Member States to implement the EQF.
Ustanovljena je bila svetovalna skupina EOK, v državah članicah pa so bile za izvajanje EOK vzpostavljene nacionalne točke za usklajevanje.
An EQS based on a maximum allowable concentration was developed to avoid serious irreversible consequences for eco-systems due to acute exposure in the short term, and the annual average EQS to avoid irreversible consequences in the long term, although the SCTEE points out that acute exposure can also have long term consequences.
Na podlagi največje dovoljene koncentracije je bil razvit OSK, zato da bi se kratkoročno izognili resnim trajnim posledicam za ekosisteme zaradi akutne izpostavljenosti, in letni povprečni OSK, da bi se dolgoročno izognili trajnim posledicam, čeprav SCTEE opozarja, da ima lahko akutna izpostavljenost tudi dolgoročne posledice.
An equal (50/50) distribution of expenditure on promotion in Europe and in third countries would be more appropriate should only be completed in 2020, increasing incrementally, taking account of the development of the EU single market.
Primerneje bi bilo zagotoviti enak delež sredstev za promocijo v Evropi in v tretjih državah, tj. v razmerju 50:50 dosegli šele leta 2020 ob postopnem povečanju deleža odhodkov in ob upoštevanju razvoja notranjega trga Unije.
An equal (50/50) distribution of expenditure on promotion in Europe and in third countries would be more appropriate.
Primerneje bi bilo zagotoviti enak delež sredstev za promocijo v Evropi in v tretjih državah, tj. v razmerju 50:50.
An equal amount of free allocation per year could be chosen to replace the current approach with a declining trajectory, affecting the distribution of investments over the period and the supply of allowances to the market.
Enaka količina brezplačne dodelitve za posamezno leto bi se lahko izbrala za nadomestitev trenutnega pristopa s padajočo projekcijo, kar bi vplivalo na porazdelitev naložb v obdobju in oskrbo trga s pravicami.
An equal focus is needed on preventing trafficking, protection, assistance and support to victims, and involving everyone who can help tackle the problem: health inspectors, police, education experts and legal professionals.
Potrebna je enaka osredotočenost na preprečevanje trgovine z ljudmi, na zaščito, pomoč in podporo za žrtve ter na vključevanje vseh, ki lahko pomagajo pri reševanju težave: zdravstvenih inšpektorjev, policije, strokovnjakov na področju izobraževanja in pravnih strokovnjakov.
An equal month is presumed to have 30.41666 days (i.e. 365/12) regardless of whether or not it is a leap year.
Enak mesec ima 30,41666 dneva (tj. 365/12) ne glede na to, ali je leto prestopno ali ne.
An equal month is presumed to have 30.41666 days (i.e. 365/12) regardless of whether or not it is a leap year.
Enak mesec ima 30.41666 dni (tj. 365/12) ne glede na to, ali je prestopno leto ali ne.
An equal participation of women and men in decision-making processes is a democratic and economic necessity.
Enakopravno sodelovanje žensk in moških v procesih odločanja je demokratična in gospodarska nujnost.
An equally important consideration is the principle of equal opportunities as a fundamental right to address digital exclusion, especially with regard to vulnerable groups.
Prav tako je treba upoštevati načelo enakih možnosti kot temeljno pravico nasproti digitalni izključenosti, zlasti kar zadeva ranljive skupine prebivalstva.
An equally important role will fall to them in the administrative sphere, e.g. in managing Community funding.
Ravno tako pomembno vlogo bodo imele na administrativnem področju, npr. pri upravljanju s finančnimi sredstvi Skupnosti.
an equipment manufacturers’ representative;
predstavnik proizvajalcev opreme;
an equipped, sustainable, attractive and IT-friendly region;
opremljena, trajnostna, privlačna in informacijski tehnologiji prijazna regija;
An equitable distribution of health as part of overall social and economic development
Enakost na področju zdravja je del splošnega socialnega in ekonomskega napredka
An equitable EU contribution to a Copenhagen agreement beyond 2012
Pravičen prispevek EU k dogovoru v Københavnu za obdobje po letu 2012
An equitable mechanism for bearing the costs of proceedings would need to be introduced.
Uvesti je treba pravičen mehanizem za poravnavo stroškov sodnega postopka.
an equity instrument that is:
lastniški instrument, ki ga izda:
an equity ownership position in a company or other association;
stanje lastniškega kapitala v podjetju ali drugi družbi;
an equivalent a level of adequate and effective control monitoring equivalent to the approval referred to in paragraph 1 is ensured through a different mechanism.
se z različnimi mehanizmi zagotavlja enaka raven ustreznega in učinkovitega nadzora spremljanja, ki je enakovredna odobritvi iz odstavka 1.
An equivalent certificate must exist for all types of professionals (e.g. waiters, chefs, fitness instructors) who have contact with tourists.
Ustrezno spričevalo je treba uveljaviti za celoten razpon turističnih poklicev, kot so natakarji, kuharji, animatorji itd., ki imajo stike s turisti.
An equivalent EU law, under which Stability Bonds could be issued, does not exist.
Enakovredna zakonodaja EU, na podlagi katere bi se lahko izdajale stabilnostne obveznice, ne obstaja.
An equivalent implementation of high quality of the common European asylum policy across the Member States must be encouraged through a balance of efforts between Member States in receiving and bearing the consequences of receiving refugees and displaced persons.
Z uravnoteženo porazdelitvijo bremen med državami članicami pri sprejemanju in prenašanju posledic sprejemanja beguncev in razseljenih oseb je treba spodbujati enakovredno izvajanje visoko kakovostne skupne evropske azilne politike v vseh državah članicah.
An equivalent level of clarity is needed in case where healthcare providers temporarily move to another Member State to provide healthcare there or when healthcare is provided cross-border.
Enako jasna pravila so potrebna, kadar izvajalci storitev zdravstvenega varstva začasno odidejo v drugo državo članico, da bi tam izvajali storitev zdravstvenega varstva, ali kadar se storitev zdravstvenega varstva izvaja čez mejo.
An equivalent level of clarity is needed in case where healthcare providers temporarily move to another Member State to provide their medical services there or when healthcare is provided cross-border.
Enako jasna pravila so potrebna, kadar izvajalci storitev zdravstvenega varstva začasno odidejo v drugo državo članico, da bi tam izvajali zdravstvene storitve, ali kadar se storitev zdravstvenega varstva izvaja čez mejo.
an equivalent loading bed area as defined above used to install machines and/or equipment.
nakladalna površina, kot je opredeljena zgoraj, ki se uporablja za montažo strojev in/ali opreme.
An equivalent should be determined, because current calculations contained in documents show inconsistencies between the proportion of CO2 emissions and the number of kilowatt hours.
To razmerje bi bilo treba določiti, ker je v sedanjih izračunih v dokumentih mogoče najti neskladnosti med količino emisij CO2 in številom proizvedenih kilovatnih ur.
An ERA framework and supporting measures were announced in the 2010 Innovation Union (IU) flagship2 initiative of the Europe 2020 Strategy3.
Leta 2010 so bili v vodilni pobudi Unija inovacij (UI)2 strategije Evropa 20203 objavljeni okvir ERP in podporni ukrepi.
An ERA-Net on ocean energy will contribute to the strengthening of research coordination amongst Member States.
Mreža ERA-net za energijo oceanov bo prispevala k večji uskladitvi raziskav med državami članicami.