natgillin/translations-raw huggingface dataset:
If, on the other hand, an asset is transferred from a MS which allows transfer at book value to a MS which values the transferred asset at market value, there will be no taxation of the difference between the book value and the market value of the asset in either MS, i.e. unintentional double non-taxation.
Če je, na drugi strani, sredstvo preneseno iz države članice, ki dovoli prenos sredstev po knjigovodski vrednosti, v državo članico, ki vrednoti preneseno sredstvo po tržni vrednosti, ne bo obdavčevanja razlike med knjigovodsko in tržno vrednostjo sredstva v nobeni državi članici, t.j.
If, on the other hand, it is likely that customers would only be willing or able to switch small amounts incrementally, then the relevant range will be relatively small.
Če pa je verjetno, da bodo stranke želele ali bodo lahko pri konkurentih postopoma nadomestile majhne količine svojega povpraševanja, bo ustrezna količina sorazmerno majhna.
if, on the other hand, protection is extended to spare parts, then third parties become guilty of infringing design rights, competition is eliminated and the holder of the design right is given a de facto product monopoly.
če bi se po drugi strani varstvo modelov razširilo na nadomestne dele, bi tretje stranke kršile te pravice, konkurenca bi bila odstranjena in imetniku pravice iz modela bi bil dejansko dodeljen monopol nad izdelkom.
if, on the other hand, protection is extended to spare parts, then third parties become guilty of infringing design rights, competition is eliminated and the holder of the design right is given a de facto product monopoly.
če bi se po drugi strani varstvo modelov razširilo na nadomestne dele, bi tretje stranke kršile te pravice, konkurenca bi bila odstranjena in imetniku pravice iz modela bi bil dejansko dodeljen monopol nad izdelkom;
If, on the other hand, the Agency determines that the safety problem is the result of a shortcoming in, or an inadequate level of safety resulting from the application of, this Regulation or its implementing rules, it shall then develop and issue an opinion on whether this Regulation or its implementing rules shall be amended and whether the measures shall be revoked or maintained.
Če pa Agencija ugotovi, da je problem v zvezi z varnostjo posledica pomanjkljivosti ali nezadostne stopnje varnosti, ki izhaja iz uporabe te uredbe ali njenih izvedbenih predpisov, pripravi in izda mnenje o tem, ali se ta uredba in njeni izvedbeni predpisi spremenijo in ali se ukrepi prekličejo ali ohranijo.
If, on the other hand, the initiation of the action automatically involves the participation of the consumer in the procedure, without it being necessary for him or her to make themselves known, an "opt-out" system is adopted.
Če pa je z vložitvijo tožbe potrošnik vključen v postopek avtomatično, ne da bi moral to izraziti, govorimo o sistemu opt-out.
If, on the other hand, the initiatives cannot be structurally separated from its typical business, there needs to be more debate to assess whether it is appropriate to introduce a compensation system.
Po drugi strani pa: če pobud strukturno ni mogoče ločiti od njenega značilnega poslovanja, je treba razpravo poglobiti, da se oceni, ali je primerno uvesti sistem nadomestil.
If, on the other hand, the intention is to draft a code of conduct for the media and other communication actors, this could risk being seen as an attempt to manipulate the debate or to stifle Euro-sceptical approaches.
Če je po drugi strani kodeks ravnanja namenjen medijem in drugim udeležencem komuniciranja, bi se to lahko zdelo kot poskus manipuliranja z razpravo ali zatiranja evroskeptičnih pristopov.
If, on the other hand, the MS to which the asset is transferred attributes a lower value to the asset, depreciation will be lower and gains on an eventual later disposal higher, resulting in double taxation of part of the gains.
Če, na drugi strani, država članica, v katero je sredstvo preneseno, temu sredstvu pripisuje nižjo vrednost, bo amortizacija nižja in dobički iz možne kasnejše odsvojitve višji, kar bo povzročilo dvojno neobdavčevanje dela dobičkov.
if, on the other hand, the non-established trader (vendor/exporter) is the person liable to pay the tax, they can fulfil their obligations by using the OS scheme instead of ‑ as is currently the case ‑ making their declaration in the Member State of destination.
če pa je zavezanec za plačilo davka (prodajalec/izvoznik) trgovec, ki nima sedeža, bo lahko izpolnil svoje obveznosti prek EO, namesto da bi – kot velja zdaj – moral predložiti izjavo v namembni državi članici.
if, on the other hand, the non-established trader (vendor/exporter) is the person liable to pay the tax, they can fulfil their obligations by using the OS scheme instead of ‑ as is currently the case ‑ making their declaration in the Member State of destination.
če pa je zavezanec za plačilo davka gospodarski subjekt (prodajalec/izvoznik), ki nima sedeža na ozemlju države članice, bo lahko izpolnil svoje obveznosti prek sistema EO, namesto da bi – kot velja zdaj – moral predložiti davčno napoved v namembni državi članici.
If, on the other hand, the parties' skills and assets are very similar, the most important effect of the R&D agreement may be the elimination of part or all of the R&D of one or more of the parties.
Če pa so si znanja in sredstva pogodbenih strank zelo podobna, je lahko po drugi strani najpomembnejši učinek sporazuma o raziskavah in razvoju delna ali celotna odprava raziskav in razvoja ene ali več pogodbenih strank.
If, owing to vehicle configuration, this measurement is impractical, the establishment of the engine's normal operating temperature may be made by other means, for example by the operation of the engine cooling fan.
Če je ta meritev zaradi konfiguracije vozila nepraktična, se lahko normalna temperatura obratovanja motorja ugotavlja na druge načine, na primer z delovanjem ventilatorja motorja.
If, pursuant to Annex IVa, an official who enters the service before 1 January 2013 and working part-time contributes to the pension scheme in proportion to the time worked, the increase in pension entitlements provided for in this Article shall be applied only in the same proportion.
Če uradnik, ki se je zaposlil pred 1. januarjem 2013 in na podlagi Priloge IVa dela z delovnim časom, krajšim od polnega, v pokojninski sistem prispeva sorazmerno z delovnim časom, se povečanje pokojninskih pravic, predvideno v tem členu, uporabi le v enakem razmerju.
If, pursuant to Article 6 of Directive 89/391/EEC and Article 3 of this Directive, temporary work at a height cannot be carried out safely and under appropriate ergonomic conditions from a suitable surface, the work equipment most suitable to ensure and maintain safe working conditions must be selected.
Če na podlagi člena 6 Direktive 89/391/EGS in člena 3 te direktive začasnega dela na višini ni mogoče varno in pod primernimi ergonomskimi pogoji opraviti s primerne površine, je treba izbrati delovno opremo, ki najprimerneje zagotovi in ohrani varne razmere za delo.
If, pursuant to paragraph 4(a), the person concerned is entitled to a Netherlands invalidity benefit, the amount referred to in Article 52(1)(b) for calculating that benefit shall be determined:
Če je v skladu s odstavkom 4(a) zadevna oseba upravičena do nizozemskih invalidskih dajatev, se znesek iz člena 52(1)(b) za izračun navedene dajatve določi:
If, pursuant to point (a), the person concerned is entitled to a Dutch invalidity benefit, such benefit shall be paid in accordance with the rules laid down in Article 46(2) of the Regulation:
Če ima oseba v skladu s točko a) pravico do nizozemske invalidnine, se to nadomestilo izplača po pravilih iz člena 46(2) Uredbe.
If, pursuant to subparagraph (a), the person concerned is entitled to a Dutch invalidity benefit, the calculation of benefits as referred to in Article 46(2) of the Regulation shall be carried out:
če je v skladu s pododstavkom (a) zadevna oseba upravičena do nizozemske invalidske dajatve, se mora izvesti izračun dajatve v skladu s členom 46(2) Uredbe:
If, ten years after the award of Community financial aid to a project, it has not been completed, the Commission can, in accordance with the principle of proportionality, request reimbursement of the aid paid, taking account all relevant facts.
Če deset let po izplačilu finančne pomoči Skupnosti za projekt, ta projekt še ni dokončan, lahko Komisija zahteva, ob upoštevanju načela sorazmernosti, povračilo izplačane pomoči, in sicer ob upoštevanju vseh dejavnikov.
If, therefore, international acceptance is lacking, a degree of provocation may be necessary in order to draw the requisite attention to the need for law change, and to promote understanding of why that has to be done.
Če mednarodni dogovor ne bo sprejet, bo takšno nediplomatsko ravnanje mogoče potrebno, če EU želi zbuditi pozornost in doseči, da bodo druge države razumele nujnost spremembe zakonodaje.
If, to the contrary, financing decisions require government endorsement or the members of the relevant governing bodies (e.g. the Board) are government officials or otherwise act under the guidance of the government, the NPB becomes a captive financial institution and must be included in the government sector in national accounts.
Če je v nasprotju s tem pri odločitvah o financiranju potrebna odobritev vlade ali članov ustreznih upravnih organov (npr. odbora) ali vladnih uradnikov, ali če njihovo sprejemanje na kakšen drug način poteka pod vodstvom vlade, nacionalna spodbujevalna banka postane lastna finančna institucija in mora biti v nacionalnih računih vključena v sektor država.
If, under national legislation, the rights laid down in Article 9 are subject to a limitation period, that period shall not be shorter than two years from the relevant time for establishing conformity with the contract.
Če za pravice iz člena 9 po nacionalni zakonodaji velja zastaralni rok, se ta ne sme izteči pred iztekom dveh let od upoštevnega trenutka za ugotovitev skladnosti s pogodbo.
If, under particular circumstances, this would not be the case, the proposal allows derogations to be granted.
Če to v posebnih okoliščinah ni mogoče, predlog omogoča odobritev odstopanj.
If, when conducting the scientific assessment of a valid application, the competent authority concludes that the studies are not compliant with the agreed paediatric investigation plan, the product shall not be eligible for the rewards provided for in Articles 36 and 37.
Če pristojni organ, ko znanstveno presoja veljavno vlogo, ugotovi, da študije niso skladne z dogovorjenim načrtom pediatričnih preiskav, proizvod ni upravičen do nagrade, zagotovljene v členih 36 in 37.
If, when the application for renewal is evaluated, it appears that additional information is necessary in order to carry out a full evaluation of the application, the receiving competent authority shall ask that the applicant submits such information.
Če se pri oceni vloge za obnovitev pokaže, da so potrebne dodatne informacije za popolno oceno vloge, pristojni organ prejemnik od predlagatelja zahteva, da jih predloži.
If, when the dossiers are evaluated, it appears that additional information is necessary to carry out the evaluation, the evaluating competent authority shall ask the applicant to submit such information within a specified time limit, and shall inform the Agency thereof.
Če se pri oceni dokumentacije pokaže, da so potrebne dodatne informacije za izvedbo ocene, ocenjevalni pristojni organ od predlagatelja zahteva, da v določenem roku predloži te informacije in o tem obvesti agencijo.
If, when the dossiers are evaluated, it appears that additional information is necessary to carry out the evaluation, the evaluating competent authority shall ask the applicant to submit such information within a specified time limit, and shall inform the Agency thereof.
Če se pri oceni dokumentacije pokaže, da so potrebne dodatne informacije za izvedbo ocene, ocenjevalni pristojni organ od predlagatelja zahteva, da v določenem roku take informacije predloži, in o tem obvesti agencijo
If, when the lamp is installed, any part of the apparent surface of the lamp is hidden by any further parts of the vehicle, proof must be furnished that the part of the lamp not hidden by obstacles still conforms to the photometric values prescribed for the approval of the device as an optical unit (see Appendix 1);
Če je po vgradnji žarometa ali svetilke kak del njegove (njene) svetleče površine v smeri referenčne osi zakrit s kakim drugim pred žarometom ali svetilko ležečim delom vozila, je treba predložiti dokaze, da je del žarometa ali svetilke, ki ga ne zakrivajo ovire, še vedno skladen s fotometričnimi vrednostmi, predpisanimi za homologacijo naprave kot optične enote (glej Dodatek 1),
If, when they join ERM 2, they try to keep their currencies within fluctuation margins that are too narrow, they run the risk that their currencies will be vulnerable to speculation.
Če dežele ob vstopu v ERM 2 poskušajo svojo valuto obdržati v mejah dovoljenega nihanja, lahko ta valuta zelo hitro postane tarča valutnih špekulantov.
If, when they join ERM 2, they try to keep their currencies within fluctuation margins that are too narrow, they run the risk that their currencies will be vulnerable to speculation.
Če države ob vstopu v mehanizem deviznih tečajev (ERM 2) poskušajo svojo valuto obdržati v mejah dovoljenega nihanja, lahko ta valuta zelo hitro postane tarča valutnih špekulantov.
if, where a counterclaim for revocation or for a declaration of invalidity has been entered in a case before a Community trade mark court, such a divisional declaration has the effect of introducing a division amongst the goods or services against which the counterclaim is directed, until the mention of the Community trade mark court's judgement is recorded in the Register pursuant to Article 100(6).
če je bila v sporu pred sodiščem za blagovne znamke Skupnosti vložena nasprotna tožba za razveljavitev ali ugotovitev ničnosti in izjava o delitvi povzroči delitev med vrstami blaga ali storitev, ki so predmet nasprotne tožbe, dokler se na podlagi člena 100(6) sodba sodišča za blagovne znamke Skupnosti ne vpiše v register.
If, where the guidelines for TEN-T are reviewed in accordance with the procedures referred to in Article 18(3) of Decision No 1692/96/EC, the Commission concludes that it is appropriate to adapt this Regulation to those guidelines, it shall present to the European Parliament and the Council a proposal on amending this Regulation accordingly.
Če v primeru revizije smernic za TEN-T Komisija v skladu s pogoji iz člena 18(3) Odločbe št. 1692/96/ES ugotovi, da je primerno to uredbo prilagoditi tem smernicam, Evropskemu parlamentu in Svetu predloži predlog spremembe te uredbe.
If, with this condition satisfied, the laboratory test sample is too large to be treated as a whole, cut it into equal parts, pre-treat them separately, and superimpose these parts before selection of the test specimen, taking care that corresponding parts of the design do not coincide.
Če je ob tem izpolnjenem pogoju laboratorijski preskusni vzorec prevelik za predobdelavo v enem kosu, ga razrežite na enake kose, po ločeni predobdelavi pa pred jemanjem preskusnih primerkov te dele spet zložite drugega na drugega, pri zlaganju pa pazite, da isti deli vzorca niso drug na drugem.
If, within 12 months, the Commission finds that Member States are not applying this new approach consistently, it will prepare binding legislative measures to ensure its proper implementation.
Če bo Komisija v roku 12 mesecev ugotovila, da države članice niso dosledne pri uporabi tega novega pristopa, bo pripravila zavezujoče zakonodajne ukrepe za zagotovitev njegovega pravilnega izvajanja.
If, within 15 calendar days of the transmission to the Commission of the information referred to in paragraph 1, the Commission has not required further information, the chartered vessel may start the concerned fishing activities.
Če v 15 koledarskih dneh od prenosa informacij iz odstavka 1 Komisiji ta ni zahtevala dodatnih informacij, lahko najeto plovilo začne opravljati zadevne ribolovne dejavnosti.
If, within 2 months, an agreement on the proposed adjustments is not reached between the applicant and the competent authority that has received an application for mutual recognition, that competent authority shall without delay inform the Commission thereof and provide an explanatory document on the proposed adjustments identifying the biocidal product and its specifications and setting out the grounds on which it proposes to adjust the conditions of the national authorisation.
Če v dveh mesecih ni dosežen sporazum o predlaganih prilagoditvah med predlagateljem in pristojnim organom, ki je prejel vlogo za medsebojno priznanje, pristojni organ o tem nemudoma obvesti Komisijo in predloži obrazložitveni dokument o predlaganih prilagoditvah, ki opredeljuje biocidni pripravek in njegove specifikacije ter določa razloge, zaradi katerih predlaga prilagoditev pogojev za nacionalno dovoljenje.
If, within a period of six months from the notification, the Commission decides, by means of an implementing act, that the proposed measures are not justified, the said Member State shall be required to amend or not to adopt the proposed measures.
Če Komisija v šestih mesecih od uradnega obvestila z izvedbenim aktom odloči, da predlagani ukrepi niso upravičeni, se od navedene države članice zahteva, da spremeni predlagane ukrepe ali jih ne sprejme.
If, within the 30-day period referred to in paragraph 1, the applicant does not request re-examination, the opinion of the Paediatric Committee shall become definitive.
Če vlagatelj v roku 30 dni iz odstavka 1 ne zaprosi za ponovni pregled, postane mnenje Odbora za pediatrijo dokončno.
If, within the set period of time, the Member State concerned does not take the necessary measures to address the recommendations, and the shortcomings in the asylum and reception systems are so serious that they jeopardize the functioning of the CEAS, the Commission should, based on its own assessment of the implementation of the action plan and the seriousness of the shortcomings, adopt recommendations addressed to that Member State outlining the measures needed to remedy the serious shortcomings.
Če ta v določenem obdobju ne sprejme potrebnih ukrepov za izvedbo priporočil, pomanjkljivosti v azilnih in sprejemnih sistemih pa so tako resne, da ogrožajo delovanje skupnega evropskega azilnega sistema, bi Komisija morala na podlagi svoje ocene izvajanja akcijskega načrta in resnosti pomanjkljivosti sprejeti priporočila, naslovljena na zadevno državo članico, ter v njih opredeliti ukrepe, potrebne za odpravo resnih pomanjkljivosti.
If, within this nine month period, the Commission presents its proposal, Member States shall renounce to initiate negotiations with the third country.
Če Komisija v trem devetmesečnem obdobju predloži svoj predlog, se države članice odpovejo začetku pogajanj s tretjo državo članico.
If, within three days, the Commission decides not to amend or withdraw its request, the Competent Authority shall comply with the Commission's request without delay.
Če se Komisija v treh dneh odloči, da svoje zahteve ne bo spremenila ali umaknila, pristojni organ nemudoma ravna v skladu z zahtevo Komisije.
if, within three months of the date when the injured party presented his claim for compensation to the insurance undertaking of the vehicle the use of which caused the accident or to its claims representative, the insurance undertaking or its claims representative has not provided a reasoned reply to the points made in the claim; or
če v treh mesecih po tem, ko je oškodovanec naslovil odškodninski zahtevek na zavarovalnico vozila, ki je povzročilo nesrečo, ali na njenega pooblaščenca za obravnavo odškodninskih zahtevkov, zavarovalnica ali njen pooblaščenec za obravnavo odškodninskih zahtevkov ni dal utemeljenega odgovora na vse točke zahtevka; ali
IFCA contributions summed up EUR 64 m supporting 11 projects with a total cost of EUR 425 m; AIF contributions summed up EUR 36 m supporting 8 projects with a total cost of EUR 889 m
Celotni prispevki IFCA v višini 64 milijonov EUR v podporo 11 projektov s skupno vrednostjo 425 milijonov EUR; Celotni prispevki AIS v višini 36 milijonov EUR v podporo 8 projektov v skupni vrednosti 889 milijonov EUR
IFCA: about 6.6 AIF: about 25 (as calculated in the SWD)
IFCA: približno 6,6, AIF: približno 25 (izračunano v delovnem dokumentu služb Komisije)
IFI conditionality needs to be tailored to the specific situation of each country in the current crisis.
Pogoji, ki jih naložijo mednarodne finančne institucije, morajo biti prilagojeni posebnim razmeram vsake države v sedanji krizi.
ifIf CEN standards are not available, ISO standards, national or international standards which will ensure the provision of data of an equivalent scientific quality shall apply.
Če standardi CEN niso na voljo, se uporabljajo standardi ISO ali nacionalni ali mednarodni standardi, ki bodo zagotovili z znanstvenega vidika enako kakovostne podatke.
IFRS accounts provide high-quality data which are, in general, reliable.
Poročila mednarodnih standardov za poročanje o finančnem položaju zagotavljajo zelo kakovostne podatke, ki so na splošno zanesljivi.
IFRS also has specific defects, such as its inability to account for expected losses.
Poleg tega imajo ti standardi specifične pomanjkljivosti, npr. pričakovanih izgub ni mogoče upoštevati.
IFRS also has specific defects, such as its inability to account for expected losses.
Poleg tega imajo ti standardi specifične pomanjkljivosti, pričakovanih izgub na primer ni mogoče upoštevati.
IFRS are already mandatory for the preparation of the financial statements of listed businesses, and there is a trend towards standardising accounting practices by using these standards, so the present directive should respect this trend.
MSRP so že obvezni pri pripravi računovodskih izkazov podjetij, ki kotirajo na borzi, in kaže se trend k standardizaciji računovodskih praks z uporabo teh standardov, ki bi ga morala obravnavana direktiva upoštevati.
IFRS are already mandatory for the preparation of the financial statements of some businesses, and there is a trend towards standardising accounting practices by using these standards, so the present directive should respect this trend.
MSRP so že obvezni pri pripravi računovodskih izkazov nekaterih podjetij in kaže se trend k standardizaciji računovodskih praks z uporabo teh standardov, ki bi ga morala obravnavana direktiva upoštevati.
IFRS are already mandatory for the preparation of the financial statements of somelisted businesses, and there is a trend towards standardising accounting practices by using these standards, so the present directive should respect this trend.
MSRP so že obvezni pri pripravi računovodskih izkazov nekaterih podjetij, ki kotirajo na borzi, in kaže se trend k standardizaciji računovodskih praks z uporabo teh standardov, ki bi ga morala obravnavana direktiva upoštevati.
IFRS are issued by the International Accounting Standards Board (IASB) and related interpretations by the International Financial Reporting Interpretations Committee (IFRIC), two bodies of the International Accounting Standards Committee Foundation (IASCF)13.
Mednarodne standarde računovodskega poročanja izdaja Upravni odbor za mednarodne računovodske standarde (IASB), pripadajoče razlage pa Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja, ki sta organa Fundacije Odbora za mednarodne računovodske standarde (IASCF)13.
IFRS for SMEs
MSRP za mala in srednje velika podjetja
IfS actions are political measures.
Ukrepi instrumenta za stabilnost so politične narave.
IfS actions are undertaken by a wide range of implementing bodies, including the UN and other international and regional bodies, EU Member State agencies, NGOs and other civil society actors.
Ukrepe v okviru instrumenta za stabilnost izvajajo najrazličnejši izvedbeni organi, vključno z Združenimi narodi ter drugimi mednarodnimi in regionalnimi organi, agencije držav članic EU, nevladne organizacije in drugi akterji civilne družbe.