natgillin/translations-raw huggingface dataset:
Tax Jurisdiction of Organisation or Incorporation if Different from Tax Jurisdiction of Residence
Davčna jurisdikcija organizacije ali ustanovitve, če se razlikuje od davčne jurisdikcije rezidentstva
tax law on industrial change
teritorialnost davčnih zakonodaj
Tax law permits the deduction of expenses only where they are necessarily incurred in generating the income.
Davčna ureditev priznava odbitek stroškov samo, če so povezani z ustvarjanjem dohodkov.
Tax legislation of some Member States provide for cross-border tax consolidation that requires the parent company , to collect information from the subsidiaries and comply with formal requirements such as making tax adjustments of the accounts of the foreign subsidiaries to compute the consolidated income for company tax purposes.
Davčna zakonodaja nekaterih držav članic zagotavlja konsolidacijo čezmejnih davkov, ki zahteva, da matično podjetje zbira informacije hčerinskih podjetij in deluje v skladu z uradnimi zahtevami, kot so davčne prilagoditve obračunov tujih hčerinskih podjetij za izračun konsolidiranega prihodka za davek podjetij.
Tax liability
Davčna obveznost
Tax markings or identification marks within the meaning of paragraph 1 shall be valid in the Member State which issued them.
Davčne oznake ali identifikacijski znaki v smislu odstavka 1 veljajo v državi članici, ki jih je izdala.
Tax may be applied on this basis even if neither the deceased nor the heir has a personal link with the country of location.
Davek se lahko obračuna na tej podlagi tudi, če ne umrli ne dedič nista imela osebnih vezi z državo, kjer se dediščina nahaja.
Tax measures which provide for a significantly lower effective level of taxation, including zero taxation, than those levels which generally apply in the third country in question are to be regarded as potentially harmful.
Davčne ukrepe, ki zagotavljajo znatno nižjo raven efektivne obdavčitve od ravni, ki na splošno veljajo v zadevni tretji državi, vključno z nično obdavčitvijo, je treba obravnavati kot potencialno škodljive.
Tax must be levied efficiently, including in the sense that it must be easy to monitor so that tax errors can be prevented and tax fraud combated.
Obračun davka mora biti učinkovit; omogočati mora enostavno spremljanje, ki naj prepreči davčne napake in olajša boj proti davčnim goljufijam.
Tax neutral restructuring
Davčno nevtralno prestrukturiranje
Tax neutrality (between VC funds and the country of investment)
Davčna nevtralnost (med skladi tveganega kapitala in državo naložbe)
Tax neutrality: PE funds established as limited companies (not transparent) should benefit from double taxation treaties; common requirements for benefiting from these treaties
Davčna nevtralnost: za sklade zasebnega kapitala, ki delujejo kot družbe z omejeno odgovornostjo (niso pregledni), bi morali veljati sporazumi o preprečevanju dvojnega obdavčevanja; v ta namen je treba določiti skupne zahteve
Tax number (SIRET, NIF…)*
Davčna številka (SIRET, NIF …)
Tax obstacles pose problems to citizens who wish to exercise this right.
Davčne ovire predstavljajo težave pri uveljavljanju te pravice.
Tax obstacles: Member States apply different tax treatments to volunteers' income/allowances and to the reimbursement of the expenses sustained during their service.
davčne ovire: države članice imajo različna pravila glede obdavčevanja prihodkov/nadomestil prostovoljcev in glede povračila stroškov, ki so jih prostovoljci imeli pri opravljanju dejavnosti.
Tax officials need to build up and update their knowledge and skills required to serve the needs of the Union.
Davčni uradniki morajo nadgraditi in posodobiti svoje znanje in veščine, potrebne za izpolnjevanje potreb Unije.
tax on company profits.
davek od dobička podjetij.
Tax on immovable property followed by consumption taxes, including environmentally related taxes, are least distortive, while personal income taxes and corporate income taxes could have a more harmful impact on growth.
Davek na nepremičnine in davki na potrošnjo, vključno z davki, povezanimi z okoljem, povzročijo najmanjše izkrivljanje, medtem ko bi lahko dohodnina in davek od dohodka pravnih oseb bolj negativno vplivala na rast.
Tax on insurance contracts - planned (0.10% of GDP)
davek na zavarovalniške pogodbe – načrtovano (0,10 % BDP)
Tax on mineral phosphorous in feed phosphates (Denmark)
Davek na mineralni fosfor v krmnih fosfatih (Danska)
Tax on profits must be paid where the corresponding economic activity takes place.
Davek na dobiček je treba plačati tam, kjer poteka z njim povezana gospodarska dejavnost.
Tax on the capital profits from the sale of high tech start-ups should receive favourable treatment.
Davek na kapitalski dobiček od prodaje novih visokotehnoloških podjetij bi moral prejeti ugodno obravnavo.
Tax on the capital profits from the sale of high-tech start-ups should receive favourable treatment.
Davek na kapitalski dobiček od prodaje novih visokotehnoloških podjetij bi moral biti ugodno obravnavan.
Tax on the capital profits from the sale of high-tech start-ups should receive favourable treatment.
Davek na kapitalski dobiček od prodaje novih visokotehnoloških podjetij bi moral prejeti ugodno obravnavo.
Tax paid by a subsidiary in its State of residence would be credited against the tax payable in the Member State of the parent company in respect of income from the subsidiary.
Davek, ki ga plača odvisna družba državi, v kateri ima sedež, bi se pripisal v dobro davku, ki se plačuje v DČ matične družbe glede na dohodek odvisne družbe.
Tax payers in the end have to finance state aid and there are opportunity costs to it.
Na koncu morajo državno pomoč financirati davkoplačevalci, poleg tega pa so tu še oportunitetni stroški.
Tax period(s):
Davčno(-a) obdobje(-a):
Tax period:
Davčno obdobje:
tax periods concerned;
zadevna davčna obdobja;
Tax planning increasingly involves ever-more sophisticated structures which develop across various jurisdictions and effectively, shift taxable profits towards states with beneficial tax regimes.
Pri davčnem načrtovanju se vse pogosteje uporabljajo vse bolj kompleksne strukture, ki se oblikujejo v več jurisdikcijah in zaradi katerih se obdavčljivi dobički prenesejo v države z ugodnejšimi davčnimi režimi.
Tax planning schemes are very elaborate and tax legislation does not usually evolve fast enough in order to include all necessary specific defences to tackle such schemes.
Sheme davčnega načrtovanja so zelo kompleksne, pri čemer se davčna zakonodaja običajno ne razvija dovolj hitro, da bi vključevala vse potrebne posebne zaščite za preprečevanje takih shem.
Tax policies and incentives, recommendations and regulations must always reflect this priority, by favouring the most eco-compatible and economically sustainable option.
Davčne politike, spodbude, priporočila in regulative bodo morale vedno upoštevati to prednostno nalogo s podpiranjem okolju najprijaznejše in gospodarsko najbolj trajnostne izbire.
Tax policies and incentives, recommendations and regulations must always reflect this priority, by favouring the most eco-compatible and economically sustainable option.
Davčne politike, spodbude, priporočila in uredbe bodo morale vedno upoštevati to prednostno nalogo s podpiranjem okolju najprijaznejše in gospodarsko najbolj trajnostne izbire.
Tax policies remain predominantly a nationally reserved policy area.
Davčne politike ostajajo predvsem v nacionalni pristojnosti.
Tax Policy (ABB05)
Davčna politika (ABB05)
Tax policy and administration.
davčna politika in upravljanje.
Tax policy and administration;
davčna politika in upravljanje,
Tax policy in the European Union
Davčna politika Evropske unije
Tax policy should generally focus on growth-friendly changes in the structure and design of existing tax systems.
Davčna politika bi se na splošno morala osredotočiti na rasti prijazne spremembe v strukturi in obliki obstoječih davčnih sistemov.
Tax Principles
Davčna načela
Tax receipts can also vary depending on how effective collection is and the control measures in place.
Davčni prihodki se lahko razlikujejo tudi glede na to, kako učinkovito je pobiranje davkov in kakšni nadzorni ukrepi se uporabljajo.
Tax reform data show that numerous CIT reforms took place after the crisis and many measures were directed at reinforcing the international anti-abuse framework.
Podatki o davčnih reformah kažejo, da so bile po krizi izvedene številne reforme davka od dohodkov pravnih oseb, veliko ukrepov pa je bilo namenjenih okrepitvi mednarodnega okvira za preprečevanje zlorab.
Tax reform is considered in other Member States (EE, IE, SK, UK).
V drugih državah članicah razmišljajo o davčni reformi (EE, IE, SK, UK).
Tax reform should thus also improve the quality of tax legislation, tax administration and the degree of tax compliance.
Davčna reforma bi zato morala tudi izboljšati kakovost davčne zakonodaje in davčne uprave ter povečati spoštovanje davčnih predpisov.
Tax reform, tax administration and public financial management
Davčna reforma, davčna uprava in upravljanje javnih financ
Tax reforms are already taking place in many Member States.
V številnih državah članicah se davčne reforme že izvajajo.
Tax reforms focused on personal taxation of labour incomes, with the aim of increasing the purchasing power of low income workers, in order to reinforce incentives to work while tackling in-work poverty.
Davčne reforme so se osredotočale na obdavčitev dohodkov iz dela, da bi se povečala kupna moč delavcev z nizkimi dohodki in zagotovilo, da se delo izplača.
Tax reforms including lowering labour taxation (see p.6) can help support labour market inclusion.
Davčne reforme, vključno z znižanjem obdavčitve dela (glej str. 6), lahko učinkovito podprejo vključevanje na trg dela.
tax regime,
davčni režim,
Tax relations between Member States are generally governed by double taxation conventions (DTCs) that may provide for the exemption or reduction of withholding taxes; also, the residence State may allow the taxpayer to reduce its corporate tax by granting it a tax credit linked to the withholding tax.
Davčne odnose med državami članicami običajno urejajo konvencije o izogibanju dvojnega obdavčevanja, ki lahko zagotovijo oprostitev ali zmanjšanje davčnih odtegljajev; prav tako lahko država rezidentstva davčnemu zavezancu omogoči zmanjšanje davka od dohodkov pravnih oseb, tako da mu odobri davčni odbitek, povezan z davčnim odtegljajem.
Tax relief and biofuel obligations remain the two most common instruments used by Member States to promote biofuels.
Najpogostejša instrumenta, ki ju uporabljajo države članice za spodbujanje rabe biogoriv, so še vedno davčne olajšave in obveznosti glede rabe biogoriv.
Tax relief for SMEs should be envisaged
možnost davčnih olajšav za MSP;
tax relief for the consumption of fuel for heating, electricity and motive power and economic incentives and deductions/reimbursements for the purchase of energy efficient and environmentally-sound technologies or for the installation of better heat insulation in existing buildings;
davčne olajšave za porabo goriva za ogrevanje, električno energijo in pogonsko moč ter gospodarske spodbude in olajšave oz. povračila za nakup energetsko učinkovitih in okolju prijaznih tehnologij oz. namestitev boljše toplotne izolacije v obstoječih stavbah;
tax relief for the consumption of fuel for heating, electricity and motive power and economic incentives and deductions/reimbursements for the purchase of energy efficient and environmentally-sound technologies;
davčne olajšave za porabo goriva za ogrevanje, električno energijo in pogonsko moč ter gospodarske spodbude in olajšave oz. povračila za nakup energetsko učinkovitih in okolju prijaznih tehnologij;
tax relief for the purchase of energy efficient and environmentally-sound technologies;
davčne olajšave za nakup energetsko učinkovitih in okolju prijaznih tehnologij;
Tax relief in cases of multiple personal links of a single person
4.4. Oprostitev davka v primeru več osebnih vezi ene osebe
Tax relief is also granted for 2-4 employees, a loan of up to EUR 10 000 is available (to cover 50% of the business plan), and government guarantees provided for 80% of loans taken out.
Poleg tega pridobijo davčno olajšavo za dva do štiri zaposlene in posojilo v višini do 10 000 EUR, kar je 50 % poslovnega načrta, država pa jamči tudi za 80 % najetih posojil.
tax relief on the consumption of fuels for heating, electricity and motive power;
davčne olajšave za porabo goriv za ogrevanje, električno energijo in pogonsko moč;
tax relief or deductions for investments in R&D activities, or in pilot projects, with a view to promoting the dissemination of new technologies focused on energy efficiency in buildings;
subvencije ali davčne olajšave za naložbe v raziskave in razvoj ali v pilotne projekte z namenom spodbujanja širjenja novih tehnologij na področju energetske učinkovitosti stavb;
tax relief or deductions for investments in R&D activities, or in pilot projects, with a view to promoting the dissemination of new technologies, in the field of building-sector energy efficiency, making the most of the opportunities provided by the 2007-2013 Seventh Framework Programme for Research and Technological Development (FP7), the Competitiveness and Innovation Framework Programme (CIP), the LIFE+ programme and the Structural and Cohesion Funds;
subvencije ali davčne olajšave za naložbe v raziskave in razvoj ali v pilotne projekte z namenom spodbujanja širjenja novih tehnologij na področju energetske učinkovitosti stavb z uporabo 7. okvirnega programa za raziskave in tehnološki razvoj (FP7) 2007–2013, Okvirnega programa za konkurenčnost in inovacije (CIP), programa LIFE+ ter strukturnih skladov in kohezijskega sklada;
Tax relief, for example, could be granted to investment, or oil companies could even be obliged to set aside a part of their profits for this purpose.
Za naložbe bi bilo mogoče uvesti davčne olajšave, ali pa naftnim podjetjem naložiti, da morajo za to namenjati del svojih dobičkov.
Tax residency mismatches
Neskladja glede davčnega rezidentstva
Tax revenue in the Czech Republic still relies heavily on the taxation of labour, and low-income workers, particularly those without children, face a relatively high labour tax burden.
Davčni prihodki na Češkem so še vedno močno odvisni od obdavčitve dela, pri čemer je davčna obremenitev dela za delavce z nizkimi dohodki, zlasti za tiste brez otrok, razmeroma visoka.
Tax revenue in the EU accounts for about 90% of total government revenue55.
Prihodki od davkov v EU predstavljajo približno 90 % skupnih javnofinančnih prihodkov55.
Tax revenues are considerable and indirectly help make the different levels of sports financially sustainable.
Davčni prihodki so precejšnji in posredno prispevajo k finančni vzdržnosti različnih ravni športa.
Tax revenues could be increased by reducing the extensive use currently made of reduced VAT rates and by increasing the efficiency of the tax administration.
Davčni prihodki bi se lahko povečali z zmanjšanjem trenutno obsežne uporabe znižanih stopenj DDV in s povečanjem učinkovitosti davčne uprave.
Tax revenues rely to a large extent on indirect and labour taxation while the proportion accounted for by environmental taxation remains low.
Davčni prihodki v veliki meri temeljijo na posrednih davkih in obdavčitvi dela, medtem ko delež, ki ga predstavljajo okoljski davki, ostaja nizek.
Tax rises will therefore be essential to balance any drop in sales.
Povišanje davkov bo zato bistvenega pomena za izravnavo morebitnega padca prodaje.
tax risks - low prices leading to high investment risks;
fiskalna tveganja – nizke cene, ki povzročajo večje naložbeno tveganje;
Tax rules should not discourage individuals from benefiting from the internal market.
Davčna pravila ne bi smela odvrniti posameznikov od izkoriščanja prednosti notranjega trga.
Tax rulings are primarily issued to provide legal certainty and are, in principle, not problematic.
Glavni namen davčnih stališč je zagotoviti pravno varnost in načeloma niso problematična.
Tax rulings are used in particular to confirm transfer pricing arrangements.
Davčna stališča se uporabljajo zlasti za potrditev sporazumov o transfernih cenah.
Tax rulings as such are not problematic: they are written opinions by tax administrations clarifying how corporate taxes will be calculated at the request of individual companies.
Sama davčna stališča niso problematična: so pisna mnenja, v katerih davčne uprave na zahtevo posameznih družb pojasnjujejo, kako se bodo izračunali davki od dohodkov pravnih oseb.
Tax rulings as such are perfectly legal.
Sama davčna stališča so povsem zakonita.
Tax rulings that are limited to clarifying the application of general rules to specific cases do not raise issues.
Davčna stališča so omejena na pojasnitev uporabe splošnih pravil za posebne primere, ki ne povzročajo težav.
Tax rulings which result in a low level of taxation in one Member State can entice companies to artificially shift profits to that jurisdiction.
Davčna stališča, katerih posledica je nizka stopnja obdavčenja v eni državi članici, lahko podjetja spodbudijo, da umetno preusmerijo dobičke v to državo.
Tax rulings, in particular, require due attention in this regard.
V tem smislu je treba posebno pozornost nameniti davčnim stališčem.
Tax should be captured in the place where the economic substance is located.
Davke bi morali zajeti tam, kjer je ekonomska vsebina.
Tax should be captured where the economic substance is located.
Davke bi bilo treba pobirati tam, kjer poteka gospodarska dejavnost;
Tax system
Davčni sistem
Tax systems also represent basic democratic choices on how such funds should be equitably raised and how income should be distributed.
Poleg tega davčni sistemi predstavljajo temeljne demokratične možnosti kar zadeva način nepristranskega zbiranja takšnih sredstev ter razdelitve prihodkov.
Tax systems are complex and comparing them is not easy.
Davčni sistemi so kompleksni, zato primerjave niso lahka naloga.
Tax systems can also contribute to combating income inequalities and poverty.
Tudi davčni sistemi lahko prispevajo k boju proti neenakosti in revščini.
Tax systems in the EU do not contribute to simplify the present legal framework.
Davčni sistemi v EU ne prispevajo k poenostavitvi obstoječega pravnega okvira.
Tax systems must better support job creation.
Davčni sistemi morajo bolje podpirati ustvarjanje delovnih mest.
Tax systems should better support job creation and address inequalities.
Davčni sistemi bi morali bolje podpirati ustvarjanje delovnih mest in obravnavati neenakosti.
tax systems that are more favourable to job creation,
ugodnejši davčni sistemi za ustvarjanje delovnih mest,
Tax systems which favour debt over equity financing discourage firms from building a strong equity base and tapping capital markets.
Davčni sistemi, ki dajejo prednost dolžniškemu financiranju pred lastniškim, podjetja odvračajo od izgradnje trdne kapitalske osnove in uporabe kapitalskih trgov.
Tax systems will thereby contribute better to the success of the Internal Market and help enhance the competitiveness of EU business at the global level in line with the renewed Lisbon strategy.
Davčni sistemi bodo tako bolje prispevali k uspehu notranjega trga in pripomogli h krepitvi konkurenčnosti evropskih podjetij na svetovni ravni v skladu s prenovljeno lizbonsko strategijo.
Tax systems will thereby contribute more effectively to the success of the Internal Market, to improved growth and employment, and to enhanced competitiveness of EU business at the global level in line with the renewed Lisbon strategy5.
Tako bodo davčni sistemi bolj učinkovito prispevali k uspehu notranjega trga, izboljšani rasti in zaposlovanju ter večji konkurenčnosti evropskih podjetij na svetovni ravni v skladu s prenovljeno lizbonsko strategijo5.
tax to be released for collection and repaid with interest, or
odobritev pobiranja in povračila davka z obrestmi ali
tax to be released for collection and repaid without attracting any interest, or
odobritev pobiranja in povračila davka brez kakršnih koli obresti ali
Tax transparency ensures recognition of the contribution made by multinational enterprises to public revenue in the place in which they operate.
Z davčno preglednostjo se zagotavlja, da se prizna prispevek multinacionalnih podjetij k prihodkom držav, v katerih poslujejo.
Tax transparency has progressed to a new level internationally, with the automatic exchange of information now fixed as the new global standard through the OECD6.
Mednarodno je davčna preglednost dosegla novo raven, pri čemer je avtomatična izmenjava podatkov zdaj novi svetovni standard v okviru OECD6.
Tax transparency package
Sveženj ukrepov za davčno preglednost
Tax Transparency Package (COM (2015) 136)
Sveženj ukrepov za davčno preglednost (COM(2015) 136)
Tax transparency: list of mutually recognised PE fund structures (or common criteria for Member States to determine tax transparency);
Davčna preglednost: seznam vzajemno priznanih struktur skladov zasebnega kapitala (ali skupna merila za opredelitev davčne preglednosti v državah članicah);
Tax treatment in the area of nautical tourism needs to be harmonised within the internal market.
uskladitev davčne obravnave na področju navtičnega turizma na enotnem trgu;
Tax treatment in the area of nautical tourism needs to be harmonised within the internal market.
uskladitev davčne obravnave na področju navtičnega turizma na notranjem trgu;
Tax treatment of beneficiaries of the FE
Davčna obravnava upravičencev evropske fundacije
Tax treatment of donors to the FE
Davčna obravnava donatorjev evropske fundacije
Tax Treatment of Losses in Cross-Border Situations
Davčna obravnava izgub v čezmejnih primerih
Tax treatment of losses in cross-border situations (communication)
Davčna obravnava izgub v čezmejnih primerih (sporočilo)
Tax treatment of losses in cross-border situations (communication)
Obravnava izgub v čezmejnih primerih (sporočilo)
Tax Treatment of Losses in Cross-Border Situations*
Davčna obravnava izgub v čezmejnih primerih1
Tax Treatment of Losses in Domestic Situations
Davčna obravnava izgub v domačih primerih
Tax treatment of the FE
Davčna obravnava evropske fundacije
Tax year
Davčno leto
Tax year of loss
Davčno leto izgube
Tax-exempt income includes income derived from activities that are the purpose of the establishment of the organisation, except income subject to the WHT regime.
Neobdavčen dohodek vključuje dohodek iz dejavnosti, ki so namen ustanovitve organizacije, razen dohodka, za katerega velja sistem davčnega odtegljaja.
Tax-exempt revenues shall be excluded from the EBITDA of a taxpayer.
Davka oproščeni prihodki se izključijo iz dobička davčnega zavezanca pred obrestmi, davki in amortizacijo.
Tax-free status can, however, be replaced by a rule allowing tax paid in the subsidiary company country to be deducted from the tax due in the parent company country.
Status davčnega nezavezanca se lahko nadomesti s predpisom, ki dovoljuje, da se davek, ki je plačan v državi odvisne družbe, odšteje od davčnega dolga v državi matične družbe.
Tax-induced distortions of competition do not however exist for wine which, being "zero-rated", provides a level playing field for all producer countries.
Izkrivljanja konkurence zaradi obdavčitve pa ni pri vinu, ker imajo zaradi uporabe ničelne stopnje vse države proizvajalke enake konkurenčne pogoje.
tax-related issues.
vprašanja, povezana z davki.
Tax-related measures to promote products and/or measures geared towards alternative propulsion techniques and the reduction of CO2 emissions will be all the more effective if an ambitious research policy is in place.
Spodbujanje uporabe izdelkov in/ali ukrepov, usmerjenih v alternativne načine pogona in zmanjšanje emisij CO2, s pomočjo davčnih ukrepov, je še toliko bolj učinkovito, če jo spremlja ambiciozna politika na področju raziskav.
taxable amount and amount of value added tax expressed in the currency of the Member State where the tax was incurred;
obdavčljiv znesek in znesek davka na dodano vrednost, izražen v valuti države članice, kjer je bil davek plačan;
Taxable amount in the case of financial transactions related to derivatives agreements
Davčna osnova v primeru finančnih transakcij v zvezi s pogodbami na izvedene finančne instrumente