natgillin/translations-raw huggingface dataset:
Taxes (capital, income, excise duties and VAT rates) have also been increased, a new three-tier personal income tax system has been introduced, and various benefits such as maternity/paternity leave and child support benefits have been lowered.
Tudi davki (na kapital, od dohodka, trošarine in DDV) so višji, uveden je bil nov tristopenjski sistem davka od dohodka fizičnih oseb in mnoga nadomestila, na primer za porodniški/očetovski dopust ter otroški dodatek, so zdaj nižja.
taxes and customs duties, which are still a major barrier for some sectors, such as tobacco, textiles and clothing;
dajatve in carine, ki so še vedno velika ovira za nekatere panoge, kot so tobačna industrija ter proizvodnja tekstila in oblačil;
Taxes and levies for financing energy and climate policies are generally the smallest element in most Member States but the levies in particular have increased significantly more than others.
Davki in dajatve za financiranje energijskih in podnebnih politik so načeloma najmanjši element cene v večini držav članic, vendar so se občutno bolj kot ostalo povišale zlasti dajatve.
Taxes and levies on gasoline and automotive diesel are high, but have varied little over time.
Davki in dajatve na bencin in dizel za avtomobile so visoki, vendar se v tem času niso veliko spreminjali.
Taxes and levies represent about 30% of final electricity prices for households (up from 26% in 2008) and about 18% for industrial consumers.
Davki in dajatve predstavljajo približno 30 % končne cene električne energije za gospodinjstva (26 % več kot leta 2008) in 18 % končne cene za industrijske odjemalce.
taxes and subsidies on the use of energy or other resources can be used both to steer behaviour leading to reduced and more efficient consumption and to help restructure public finances away from labour taxation, which benefits job creation and economic growth;
davki in subvencije za uporabo energije ali drugih virov se lahko uporabijo tako za usmerjanje ravnanja k manjši in bolj učinkoviti porabi kot tudi za pomoč pri prestrukturiranju javnih financ, da niso osredotočene na obdavčitev dela, kar koristi ustvarjanju delovnih mest in gospodarski rasti;
Taxes are normally not ear- marked to specific policies.
Davki običajno niso namenjeni za konkretne politike.
Taxes are part of the global resolution framework.
Davki so del globalnega okvira za reševanje.
Taxes can be differentiated to support the market introduction of fuel efficient and low CO2 emitting cars.
Davki se lahko diferencirajo ter tako podprejo uvedbo osebnih vozil z učinkovito porabo goriva in majhnimi emisijami CO2 na trg.
Taxes differentiated over the whole range of cars on the market, so as to gradually induce a switch towards relatively less emitting cars, would be an efficient way to reduce compliance costs for manufacturers.
Diferenciacija davkov za celoten obseg osebnih vozil na trgu, ki bo postopoma pospešila prehod k osebnim vozilom s sorazmerno majhnimi emisijami, bi bila učinkovit način za zmanjšanje stroškov usklajevanja za proizvajalce.
Taxes differentiated to support the market introduction of fuel efficient and low CO2 emitting cars could facilitate the achievement of the Community's target.
Diferencirani davki, ki bi spodbujali tržno uveljavitev avtomobilov z učinkovito porabo goriv in nizkimi emisijami CO2, bi prispevali k lažjemu doseganju cilja Skupnosti.
Taxes levied in case of the emigration of individuals or the transfer of seat of companies would primarily appear to involve the free movement of workers (Article 39 EC / 28 EEA Agreement) and the freedom of establishment (Article 43 EC / 31 EEA Agreement) respectively.
Za davke, naložene v primeru izselitve posameznikov ali prenosa sedeža družb, bi se prvotno zdelo, da vključujejo prost pretok delavcev (člen 39 ES/člen 28 Sporazuma EGS) in svobodo ustanavljanja (člen 43 ES/člen 31 Sporazuma EGS).
taxes listed in Annex III, with the exception of excise duties imposed on energy products, alcohol and alcoholic beverages, and manufactured tobacco.
davki iz Priloge III, z izjemo trošarin, uvedenih za energetske proizvode, alkohol in alkoholne pijače ter predelan tobak.
Taxes of this type would clearly pay double dividends, since as well as contributing to the improvement of the environment on a global scale by taxing CO2 and other greenhouse gas emissions, they would supply the fight against poverty with new resources.
Tovrstno obdavčenje bi jasno imelo dvojni donos, ker bi razen k izboljšanju okolja na svetovni ravni z obdavčevanjem emisij CO2 in drugih toplogrednih plinov prispevalo tudi k boju proti revščini z novimi sredstvi.
Taxes on consumption as a percentage of GDP are the highest in the Union, because of the single and high VAT rate of 25% and of high excise duties and environmental taxes, which are mainly paid by households.
Danske trošarine, izražene kot odstotek BDP, so najvišje v Uniji, kar je posledica enotnega in visokega 25-odstotnega DDV ter visokih davkov na porabo in okoljskih davkov, ki bremenijo zlasti gospodinjstva.
Taxes on energy represent one instrument at the disposal of Member States for the purposes of reaching the objectives set.
Davki na energijo predstavljajo enega izmed instrumentov, ki so na voljo državam članicam za doseganje zastavljenih ciljev.
Taxes on financial transactions and carbon dioxide are to be preferred to raising other taxes, such as on labour and through VAT.
Davku na finančne transakcije in emisije CO2 je treba dati prednost pred dvigom drugih davkov, kot sta davek na delo in DDV.
Taxes on financial transactions and on carbon dioxide are possible new sources of public income.
Nova možna vira javnih prihodkov sta davek na finančne transakcije in CO2.
Taxes on fuel used for transport are high at 2.2% of GDP, in spite of the preferential tax treatment of diesel, mostly owing to 'fuel-pump tourism'.
Davki na gorivo, ki se uporablja za promet, so visoki in znašajo 2,2 % BDP, kljub preferenčni davčni obravnavi dizelskega goriva, večinoma zaradi „turizma na bencinske črpalke“.
Taxes on Holding Gains
Davki na dobičke iz lastnine
Taxes on income and on capital as mentioned in Article 1(2) of Council Directive 77/799/EEC14;
davke na dohodek in premoženje, kakor so navedeni v členu 1(2) Direktive Sveta 77/799/EGS14;
Taxes on income and wealth slightly reduced the progression of real GHDI income in 2014 and the first quarter of 2015.
Davki na dohodek in premoženje so leta 2014 in prvem četrtletju leta 2015 nekoliko zmanjšali rast bruto razpoložljivega dohodka gospodinjstev.
Taxes on insurance premiums as defined in Article 3 of Council Directive 76/308/EEC15.
davke na zavarovalne premije, kakor so opredeljeni v členu 3 Direktive Sveta 76/308/EGS15;
taxes on products other than excise goods;
davkov na proizvode, ki niso trošarinsko blago;
taxes on profits;
davku iz dobička;
Taxes other than corporation taxes should not be included in the scope of the scheme.
Drugi davki, ki ne spadajo v okvir davka od dobička pravnih oseb, ne bi smeli biti vključeni vanj.
Taxes paid abroad are credited against the part of the domestic tax levied on the income taxed abroad.
Davki, plačani v tujini, se odbijejo od dela domačega davka, ki je odmerjen na prihodek, obdavčen v tujini.
Taxes paid shall include cash taxes paid by the Constituent Entity to the residence tax jurisdiction and to all other tax jurisdictions.
Plačani davki vključujejo davke, ki jih je subjekt v sestavi plačal neposredno davčni jurisdikciji rezidentstva in vsem drugim davčnim jurisdikcijam.
Taxes paid shall include withholding taxes paid by other entities (associated enterprises and independent enterprises) with respect to payments to the Constituent Entity.
Plačani davki vključujejo davčne odtegljaje, ki so jih plačali drugi subjekti (povezana in neodvisna podjetja) v zvezi s plačili subjektu v sestavi.
Taxes, duties and charges
Davki, carine in pristojbine
Taxes, subsidies
Davki, subvencije
Taxes/other duties
Davki/druge dajatve
TAXI
TAKSI
Taximeter
Taksimeter
Taxing economic rents - Introduce measures to tax value added in the financial sector?
Obdavčitev ekonomskih rent – uvedba ukrepov za obdavčitev dodane vrednosti v finančnem sektorju?
Taxing energy consumption and CO2 emissions: the aim of the new tax is to combine environmental protection with a recovery in economic growth.
Obdavčitev porabe energije in emisij CO2: namen novega davka je doseči skladnost varstva okolja in spodbujanja gospodarske rasti.
Taxing residents on a realisation basis and departing residents on an accruals basis is a difference in treatment which constitutes an obstacle to free movement.
Obdavčevanje prebivalcev po načelu realizacije in odhajajočih prebivalcev po obračunskem načelu je razlika pri obravnavanju, ki je ovira prostemu pretoku.
Taxing services supplied to non-taxable persons at the place of consumption ensures that the influence of VAT rates on the place of supply will always be neutral.
Obdavčevanje storitev, opravljenih za osebe, ki niso davčni zavezanci, v kraju potrošnje zagotavlja, da bo vpliv stopenj DDV na kraj opravljanja vedno nevtralen.
Taxing them is an option being considered by some Member States.
Nekatere države članice razmišljajo tudi, da bi jih obdavčile.
Taxis and port services
Taksiji in pristaniške storitve
Taxonomy
taksonomija
Taxpayers
Davkoplačevalci
Taxpayers and tax administrations may be confronted with new issues and structures.
Davkoplačevalci in davčne uprave se lahko spoprijemajo z novimi vprašanji in strukturami.
Taxpayers are affected since the policies in the area concerned are important for guaranteeing fairness between them.
Zadeva tudi davkoplačevalce, saj so politike na zadevnem področju pomembne za zagotavljanje poštene obravnave vseh.
Taxpayers avoid cooperation-related penalties where they have agreed to adopt the EU TPD approach and provide, upon specific request or during a tax audit, in a reasonable manner and within a reasonable time, additional information and documents going beyond the EU TPD referred to in paragraph 18.’
Davkoplačevalci se izognejo kaznim, povezanim s sodelovanjem, kadar sprejmejo pristop EU TPD in na posebno zahtevo ali med davčno revizijo, na smotrn način in v razumnem roku predložijo dodatne informacije ter dokumente, ki presegajo EU TPD iz odstavka 18.“
Taxpayers avoid cooperation-related penalties where they have agreed to adopt the EU TPD approach and provide, upon specific request or during a tax audit, in a reasonable manner and within reasonable time additional information and documents going beyond the EU TPD.
Davkoplačevalci se izognejo kaznim, povezanim s sodelovanjem, kadar sprejmejo pristop EU TPD in na posebno zahtevo ali med davčno revizijo, na smotrn način in v razumnem roku predložijo dodatne informacije ter dokumente, ki presegajo EU TPD.
taxpayers can or should test the actual outcome of their controlled transactions to demonstrate that the conditions of these transactions were consistent with the arm's length principle (ex-post or arm's length outcome testing approach)35.
davkoplačevalci lahko preverijo oziroma bi morali preveriti dejanski rezultat svojih nadzorovanih transakcij, da dokažejo, da so pogoji teh transakcij v skladu z načelom nepovezanosti (pristop naknadnega preverjanja rezultatov ali pristop preverjanja rezultatov v skladu z načelom nepovezanosti)35.
Taxpayers could take advantage of these differences and abuse them to avoid some or all of their obligations.
Z zlorabo teh razlik se lahko okoristijo davčni zavezanci, da se v celoti ali delno izognejo svojim obveznostim.
Taxpayers however should not be forced into a bilateral APA.
Kljub temu se davkoplačevalcev ne sme prisiliti v sklepanje dvostranskega vnaprejšnjega cenovnega sporazuma.
Taxpayers in nearly all Member States are now covered by the Arbitration Convention for future transactions.
S Konvencijo o arbitraži so za prihodnje transakcije zdaj kriti davkoplačevalci v skoraj vseh državah članicah.
Taxpayers make limited use of systems to e-file tax returns, although some progress has been made on VAT.
Davkoplačevalci premalo uporabljajo sisteme za elektronsko oddajanje davčnih napovedi, čeprav je bil na področju DDV dosežen določen napredek.
Taxpayers may benefit from low tax rates or double deductions or ensure that their income remains untaxed by making it deductible in one jurisdiction whilst this is not included in the tax base across the border either.
Davčni zavezanci lahko izkoristijo nizke davčne stopnje ali dvojne odbitke ali zagotovijo, da njihovi dohodki ostanejo neobdavčeni, tako da v eni jurisdikciji zanje uveljavljajo odbitek, pri čemer se tudi v drugi jurisdikciji ne vključijo v davčno osnovo.
Taxpayers may have recourse to the remedies available to them under the national law of the Member States concerned.
Davčni zavezanci lahko uporabijo pravna sredstva, ki so jim na voljo v skladu z nacionalno zakonodajo zadevnih držav članic.
Taxpayers may take advantage of the absence of common rules for the exchange of information to set up structures that shift profits to low-tax countries, which may not be the countries where economic activities generating the profits are performed and where value is created.
Davčni zavezanci lahko zaradi neobstoja skupnih pravil o izmenjavi podatkov vzpostavijo strukture, s katerimi se dobiček preusmerja v države z nizko obdavčitvijo, ki niso nujno države, v katerih se izvaja dobičkonosna gospodarska dejavnost in v katerih se ustvarja vrednost.
Taxpayers may try to reduce their tax bill by moving their tax residence and/or assets to a low-tax jurisdiction.
Davčni zavezanci lahko poskušajo znižati znesek svoje davčne odločbe s prenosom svojega davčnega rezidentstva in/ali sredstev v jurisdikcijo z nizkimi davki.
Taxpayers shall submit their referral to appoint the independent persons of standing and their substitutes to each of their respective states of residence or establishment, if two taxpayers are involved or to the Member States whose competent authorities have failed to appoint at least one independent person of standing and its substitute, if only one taxpayer is involved.
Če sta vključena dva davčna zavezanca, vložita vlogo za imenovanje neodvisnih oseb in njihovih namestnikov vsak pri svoji državi prebivališča ali sedeža, če pa je vključen samo en davčni zavezanec, ta tako vlogo vloži pri državah članicah, katerih pristojni organi niso imenovali najmanj ene neodvisne osebe in njenega namestnika.
Taxpayers should approach the tax administrations as early as possible once they are clear about their intended actions when considering an APA.
Davkoplačevalci se morajo, ko se odločijo glede svojih dejanj v zvezi z vnaprejšnjim cenovnim sporazumom, čim prej obrniti na davčne uprave.
Taxpayers should be kept informed of all significant developments.
Davkoplačevalce je treba obveščati o vsakem pomembnem razvoju.
taxpayers should be required to establish transfer pricing documentation that demonstrates that they have made reasonable efforts to comply with the arm's length principle at the time their intra-group transactions were undertaken based on information that was reasonably available to them at that moment (ex-ante or arm's length price setting approach)34, or whether
ali bi se moralo od davkoplačevalcev zahtevati, da pripravijo dokumentacijo o transfernih cenah, ki dokazuje, da so si razumno prizadevali za zagotovitev skladnosti z načelom nepovezanosti ob izvedbi transakcij znotraj skupine na podlagi informacij, ki so jim bile takrat razumno na voljo (pristop predhodnega določanja cen ali pristop določanja cen v skladu z načelom nepovezanosti)34, ali
Taxpayers should, therefore, be free to keep their documentation, including their EU TPD, either in a centralized or in a decentralized manner.
Davkoplačevalci morajo zato imeti možnost hraniti svojo dokumentacijo, vključno z EU TPD, na centraliziran ali decentraliziran način.
Taxpayers usually only rely on the dispute resolution mechanism provided by the relevant DTC, based on the old article 25 of the OECD Model Tax Convention.
Davkoplačevalci se običajno zanašajo le na mehanizme reševanja sporov, ki jih določajo ustrezne konvencije o dvojnem obdavčevanju na podlagi starega člena 25 Vzorčne davčne konvencije OECD.
Taxpayers will be given an allowance for growth and investment according to which increases in their equity will be deductible from their taxable base subject to certain conditions, such as measures against potential cascading effects and anti-tax avoidance rules.
Davčni zavezanci bodo prejeli ugodnost za rast in naložbe, v skladu s katero se bo povečanje njihovega lastniškega kapitala pod določenimi pogoji, kot so ukrepi proti možnimi kaskadnimi učinki in pravila proti izogibanju davkom, odbilo od njihove davčne osnove.
Taxpayers with controlled subsidiaries in low-tax jurisdictions may engage in tax planning practices whereby they shift large amounts of profits out of the (highly-taxed) parent company towards subsidiaries which are subject to low taxation.
Davčni zavezanci z nadzorovanimi odvisnimi družbami v jurisdikcijah z nizkimi davki lahko uporabljajo prakse davčnega načrtovanja, s katerimi preusmerijo velike zneske dobička iz (visoko obdavčene) matične družbe v odvisne družbe, za katere se uporablja nizka obdavčitev.
taxpayers' money could no longer be used to cover banks' debts;
denar davkoplačevalcev ne sme biti več uporabljen za pokrivanje dolgov bank;
Taxpayers, especially those engaged in cross-border structures, often take advantage of such disparities amongst national tax systems and reduce their overall tax liability in the Union.
Davčni zavezanci, zlasti tisti v čezmejnih strukturah, pogosto izkoriščajo takšne razlike med nacionalnimi davčnimi sistemi in zmanjšujejo svojo celotno davčno obveznost v Uniji.
Taxpayers.
davkoplačevalce.
Taxus cuspidata and infraspecific taxa of this species (II)32 #2
Taxus cuspidata in infraspecifični taksoni te vrste (II)32 #2
Taxxa fuq l-income in Malta,
Taxxa fuq id-dħul na Malti,
Taylor (UK-II)
Monica TAYLOR (UK-II)
Taylor Monica
Jerneck Ingrid
tbc
ga.
Tbc
potrditi
TBC – Transatlantic Business Council
TBC – Čezatlantski gospodarski svet
tbd
določiti
TBDs are numerous and are hazard for human and animal health.
Bolezni, ki jih prenašajo klopi, so številne ter nevarne za zdravje ljudi in živali.
TBT experts from the European Commission have also participated in technical assistance seminars organised by the WTO in different regions of the world.
Strokovnjaki na področju tehničnih ovir za trgovino iz Evropske komisije so prav tako sodelovali na seminarjih o tehnični pomoči, ki jih je STO organizirala v različnih regijah sveta.
TBT – Agreement on Technical Barriers to Trade, in which WTO members have the right to establish technical and quality standards, and which includes a non-discriminatory principle.
TBT - Sporazum o tehničnih ovirah v trgovini, kjer imajo države članice STO pravico do oblikovanja tehničnih standardov in standardov kakovosti in ki vključuje načelo enakopravnosti.
TBT – Agreement on Technical Barriers to Trade, in which WTO members have the right to establish technical and quality standards, and which lays down, but also restricts non-discriminatory principles.
TBT - Sporazum o tehničnih ovirah v trgovini, po katerem imajo države članice STO pravico do oblikovanja tehničnih standardov in standardov kakovosti in ki določa načelo enakopravnosti, hkrati pa tudi njegove omejitve.
TCMV and  Enforcement Forum meetings
Sestanki Tehničnega odbora za motorna vozila in Foruma za izvrševanje
TCN granted the Registered Traveller Status would benefit from quicker automated controls.
DTD, ki bi se jim podelil status registriranega potnika, bi imeli koristi od hitrejših avtomatiziranih kontrol.
TD > 0,4 mm
TD > 0,4 mm
TD ≥ 0,4 mm
TD ≥ 0,4 mm
TDE: Total Defence Expenditure
skupni obrambni izdatki
tdl@unice.be
ed@unice.be
Te132
Te-132
TE: testimonial evidence
DP: dokaz s pričami
Teach your children never to respond to nasty or suggestive messages.
Naučite svoje otroke, da se bodo znali odzvati na namigujoča sporočila.
Teacher Competences and Qualifications
Usposobljenost in kvalifikacije učiteljev
Teacher education and training
Izobraževanje in usposabljanje učiteljev
Teacher Education in Higher Education
Izobraževanje učiteljev v visokošolskem izobraževanju
Teacher Education policy is closely connected with other key European policy areas, notably:
Politika izobraževanja učiteljev je tesno povezana z drugimi ključnimi evropskimi politikami, zlasti:
Teacher mobility between university and the business world should be encouraged, together with the involvement of business people in teaching.
Skupaj z vključevanjem poslovnežev v učni proces bi bilo treba spodbujati mobilnost učiteljev med univerzami in poslovnim svetom.
Teacher mobility is currently very low due to: difficulties in accessing the teaching profession abroad, lack of career incentives, or even career penalties, and, last but not least, rigid mechanisms for bilateral and multilateral exchanges, which combine to discourage most teachers from applying32.
Mobilnost učiteljev je zelo slaba zaradi: omejenega dostopa do učiteljskega poklica v tujini, pomanjkanja spodbud za učiteljski poklic ali celo zapostavljanje učiteljskega poklica in, ne nazadnje, neprožnih sistemov dvostranskih in večstranskih izmenjav.
Teacher trade unions are a critical resource with which to work for effective policy building in education and training, but the interface with business is vital.
Sindikati učiteljev so pomembna skupina, s katero je treba sodelovati za oblikovanje učinkovite politike na področju izobraževanja in usposabljanja, vendar pa je ključno sodelovanje s podjetji.
Teacher training could also be developed to support such teaching.
V podporo temu poučevanju bi lahko razvili tudi usposabljanje učiteljev.
Teacher training is of course the main prerequisite for providing an adequate supply of language teaching.
Usposabljanje učiteljev je seveda glavni predpogoj za zagotavljanje ustreznega poučevanja jezika.
Teacher training should also help to create "inclusive" schools that are able to accommodate young people with special educational needs.
Izobraževanje učiteljev bi moralo voditi k uresničevanju "šole vključevanja", pripravljene sprejeti otroke in mladino s posebnimi učnimi potrebami.
Teacher training should give prominence to the fact that education is a tool for improving social cohesion and social and economic development and for training people to be active and committed and to respect cultural and environmental diversity.
Izobraževanje učiteljev bi moralo izpostaviti tudi dejstvo, da je izobraževanje instrument socialne kohezije, družbenega in gospodarskega razvoja in usposabljanja dejavnih državljanov, ki se zavzemajo za kulturno in okoljsko raznolikost ter ju spoštujejo.
Teachers act as role models.
Učitelji dajejo vzgled.
Teachers and other staff should receive training for managing diversity.
Učitelje in drugo osebje bi bilo treba usposabljati za upravljanje raznolikosti.
Teachers and school staff
učitelji in drugi delavci šole
Teachers and school staff
učitelji in drugi delavci šole.
Teachers and students are affected by legal uncertainty when using content in digitally-supported and cross-border teaching activities.
Na učitelje in študente pravna negotovost vpliva, kadar uporabljajo vsebine v digitalno podprtem in čezmejnem poučevanju.
Teachers and their central role have already been given the prominence they deserve, but the key role played by families and social environments must also be recognised.
Učitelji in njihova osrednja vloga so že bili ustrezno izpostavljeni, sedaj pa je treba priznati tudi ključno vlogo družin in socialnega okolja.
Teachers and trainers are challenged by a growing heterogeneity of classes, a demand for new competences, and the need to pay close attention to individual learning needs.
Vse večja raznolikost v razredih, povpraševanje po novih kompetencah in potreba po posvečanju pozornosti učnim potrebam posameznikov so izzivi za učitelje in vodje usposabljanj.
Teachers are encouraged to work or study in other European countries for professional development purposes.
Učitelje se zaradi strokovnega razvoja spodbuja k delu in študiju v drugih evropskih državah.
Teachers are not trained to provide sufficient support to disadvantaged groups.
Učitelji niso usposobljeni, da bi prikrajšanim skupinam nudili dovolj podpore.