natgillin/translations-raw huggingface dataset:
Tax Balance Sheet/Dependency
Davčna bilanca/odvisnost
Tax base and tax differentiation
Davčna osnova in davčna diferenciacija
Tax base erosion is considerably reducing national tax revenues, which hinders Member States in applying growth-friendly tax policies.
Erozija davčne osnove znatno zmanjšuje nacionalne davčne prihodke, kar države članice ovira pri izvajanju davčnih politik, ki so prijazne rasti.
Tax base: it is designed broadly.
Davčna osnova: je široko zasnovana.
Tax based on an objective, uniform parameter could therefore only be applied to vehicles registered since January 2001.
davek, temelječ na objektivnem, enotnem parametru, bi torej lahko veljal le za avtomobile, ki so bili registrirani od januarja 2001 dalje.
Tax bases with scope for broadening include environmental and consumption taxes and certain types of financial income.
Davčne osnove, ki bi jih bilo mogoče razširiti, vključujejo okoljske davke in davke na potrošnjo ter nekatere vrste finančnih dohodkov.
Tax benefit systems in some countries continue to discourage women to take up work or work more, in particular by providing disincentives for second earners to work full-time.
Sistemi davčnih olajšav v nekaterih državah še vedno odvračajo ženske, da bi sprejele delo ali delale več, zlasti z odvračilnimi ukrepi za osebe z drugim virom dohodka za delo s polnim delovnim časom.
Tax benefits.
davčnih ugodnosti;
tax benefits;
davčnih ugodnosti;
Tax breaks for investment vehicles specialized in small capitalization companies (Italy)299
Davčne olajšave za investicijske instrumente, specializirane za male kapitalske družbe (Italija) 299
Tax breaks for takeovers of ailing industrial firms (France)306
Davčne olajšave za prevzeme industrijskih podjetij v težavah (Francija) 306
Tax breaks in favour of newly listed companies (Italy)300
Davčne olajšave za podjetja, katerih delnice so začele kotirati na borzi (Italija)300
Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded.
Neobdavčeni zneski za zagotavljanje socialne zaščite ali za spodbujanje zasebnih varčevalnih shem so izvzeti.
Tax burden on labour (2002)
Davčna obremenitev dela (2002)
Tax code card
Davčna kartica
Tax collection
Pobiranje davkov
Tax collection is relatively low.
Zbrani davčni prihodki so razmeroma nizki.
Tax collection needs to be improved, also by tackling the large informal sector.
Izboljšati je treba pobiranje davkov, med drugim z zmanjšanjem obsežnega neformalnega sektorja.
tax collection;
pobiranje davkov;
Tax competition does not solely concern company taxation.
Davčna konkurenca ne zadeva zgolj obdavčenja podjetij.
Tax competition exists where decisions taken by a government directly affect the capacities of other governments and where market mechanisms are insufficient to control this interplay (OECD).
Davčna konkurenca nastopi, če odločitve ene uprave neposredno vplivajo na zmožnosti druge uprave in te interakcije tržni mehanizmi ne zmorejo nadzirati (OECD).
Tax competition is not a level playing field for all Member States.
Glede davčne konkurence vse države članice niso enake.
Tax competition must not be prejudicial to collective social protection coverage or funding".
Davčna konkurenca ne sme negativno vplivati na financiranje in obseg kolektivne socialne zaščite.
Tax competition must not be prejudicial to collective social protection coverage or funding.
Davčna konkurenca ne sme negativno vplivati na financiranje in obseg kolektivne socialne zaščite.
Tax competition prompts Member States to improve their grip on public expenditure.
Davčna konkurenca države članice spodbudi k boljšemu obvladovanju javne porabe.
Tax competition thus encompasses situations where the decisions of one Member State on tax rules affect decision-making in other countries.
Davčna konkurenca torej zajema primere, ko odločitve o davčnih pravilih v eni državi članici vplivajo na odločanje v drugih državah.
Tax compliance and governance are also affected by wide-ranging tax expenditures and complex and burdensome administrative procedures.
Tudi na davčno disciplino in davčno upravljanje vplivajo obsežni davčni izdatki ter zapleteni in težavni upravni postopki.
Tax compliance and reporting are seldom integrated within the data and management information platforms which are increasingly used in financial institutions.
Davčna skladnost in poročanje sta redko vključena v platforme za podatke in upravljavske informacije, ki se vse bolj uporabljajo v finančnih ustanovah.
Tax compliance costs are an important burden for businesses and their reduction will be a major advantage in the implementation of the CCCTB.
Stroški izpolnjevanja davčnih obveznosti so znatno breme za podjetja, pri čemer bo njihovo znižanje velika prednost pri uvedbi CCCTB.
Tax concessions cannot be granted after 31 December 2012 and under the directive the tax concessions granted cease to apply by 2018.
Davčnih olajšav ni mogoče odobriti po 31. decembru 2012 in v skladu z direktivo odobrene davčne olajšave prenehajo veljati do leta 2018.
Tax Conference in Brussels on 11 May 2006 with representatives from the insurance and financial services industry and from the fiscal authorities of Member States
Davčna konferenca 11. maja 2006 v Bruslju s predstavniki sektorja zavarovalnih in finančnih storitev ter davčnih organov držav članic.
Tax consultants and VAT experts from the Member States.
Davčni svetovalci in strokovnjaki na področju DDV iz držav članic.
Tax convergence within the single market remains woefully inadequate, not least because of the need for unanimity in the Council.
Davčna konvergenca na enotnem trgu je pomanjkljiva, tudi zaradi vztrajanja pri soglasnem sprejemanju odločitev v Svetu.
Tax convergence within the single market remains woefully inadequate, not least because of the need for unanimity in the Council.
Davčno zbliževanje znotraj enotnega trga ostaja pomanjkljivo, kar je pogojeno tudi s pretiravanjem glede soglasja Sveta.
tax credit corresponding to 10% of the total research costs of businesses for a period of at least ten years;
davčno posojilo (znižanje davka) v višini 10 % skupnih stroškov za raziskave podjetij za obdobje najmanj desetih let;
tax credit corresponding to 50% for private orders placed with the public research system;
davčno posojilo (znižanje davka) v višini 50 % zasebnih naročil za javne raziskovalne inštitute in z njimi izenačene ustanove;
tax credits and/or subsidies for carrying out "energy audits";
davčne olajšave in/ali subvencije za izvajanje "energetskih pregledov";
Tax crimes relating to direct and indirect taxes feature in the FATF recommendations as one of the designated category of offences to which the crime of money laundering should apply.
Del priporočil projektne skupine so tudi davčna kazniva dejanja, povezana z neposrednimi in posrednimi davki, in sicer kot ena od kategorij kaznivih dejanj, ki bi se morale uporabljati za pranje denarja.
tax deductions to be introduced on reinvested profits, and opportunities for family businesses to increase their capital without granting voting rights;
uvedbi davčnih olajšav za ponovno vloženi dobiček in kapitalizacije družinskih podjetij brez prenosa glasovalnih pravic;
Tax differences for diesel appeared to be the main factor, explaining some 40% of market share variations observed alone.
Različna obdavčitev dizelskega goriva je očitno glavni dejavnik, s katerim je mogoče razložiti približno 40 % ugotovljenih sprememb tržnega deleža.
Tax differences for gas oil appear to be the main factor explaining by itself 40 % of the market share variations observed"7.
Različna obdavčitev plinskega olja je očitno glavni dejavnik, s katerim je mogoče razložiti 40 % ugotovljenih sprememb tržnega deleža7.
Tax differences for gas oil appear to be the main factor explaining by itself 40 % of the market share variations observed.
Različna obdavčitev plinskega olja je očitno glavni dejavnik, s katerim je mogoče razložiti 40 % ugotovljenih sprememb tržnega deleža.
Tax driven structures which lead to a low level of taxation of income in the Member State issuing the ruling may leave only low amounts of income to be taxed in other Member States involved thus eroding their tax bases.
Zaradi struktur, ki izhajajo iz davčnega načrtovanja in omogočajo nizko obdavčitev dohodka v državi članici, ki je izdala stališče, lahko v drugih državah članicah ostane le manjša količina obdavčljivega dohodka, s čimer se zmanjšajo njihove davčne osnove.
tax erosion and declining territoriality in donor countries;
manjši davki v državah darovalkah zaradi prenosa plačila davčnih obveznosti v tujino;
Tax evasion (where there is an obligation for the user to pay tax on winnings, i.e. tax evasion may primarily be invoked in relation to winnings from off-shore activities).
Davčna utaja (kadar mora uporabnik plačati davek na dobitek; davčna utaja je npr. najbolj aktualna v zvezi z dobitki od dejavnosti off-shore).
Tax evasion also leads to tensions in society.
Poleg tega je utaja davkov tudi vir napetosti v družbi.
Tax evasion and avoidance are not the only contributors to the tax gap, with other factors such as administrative errors and bankruptcies also playing a role.
K davčni vrzeli ne prispevajo le davčne utaje in izogibanje davkom, povečujejo jo tudi drugi dejavniki, kot so upravne napake in stečaji.
Tax evasion and avoidance have developed internationally with the globalisation of the economy.
Davčne utaje in izogibanje plačilu davkov so se pojavili ob globalizaciji gospodarstva.
Tax evasion and fraud as well as tax havens must all be combated.
Treba se je boriti proti davčnim utajam, goljufijam in oazam.
Tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation and are liable to bring about distortions of capital movements and of the conditions of competition.
Davčna utaja in izogibanje davkom, ki segata čez meje držav članic, povzročata proračunske izgube in kršita načelo poštenega obdavčevanja ter lahko povzročita izkrivljanje pretoka kapitala in pogojev konkurence.
Tax evasion generally comprises illegal arrangements where liability to tax is hidden or ignored, i.e. the taxpayer pays less tax than he is legally obligated to pay by hiding income or information from the tax authorities.
Davčna utaja na splošno zajema nezakonite ureditve, pri katerih se davčna obveznost skrije ali ignorira, tj. davkoplačevalec plača manj davka, kot ga je zakonsko obvezan plačati, tako da davčnim organom ne razkrije vseh dohodkov ali informacij.
Tax evasion linked to import
Davčna utaja, povezana z uvozom
Tax evasion linked to import
Davčne utaje, povezana z uvozom
Tax evasion linked to import
Davčne utaje, povezane z uvozom
Tax evasion linked to import and other cross-border transactions - common system of VAT
Skupni sistem davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami
Tax evasion represents a very considerable loss of revenue for the Member States and distorts the operation of the internal market.
Davčne goljufije jemljejo državam članicam zelo velike prihodke in motijo delovanje notranjega trga.
Tax evasion skews the competitive environment unfairly against the large majority of citizens and businesses that play by the rules.
Davčne utaje nepravično izkrivljajo konkurenčno okolje za veliko večino državljanov in podjetij, ki se držijo pravil.
Tax evasion threatens government revenues in all Member States.
Davčne utaje ogrožajo javnofinančne prihodke v vseh državah članicah.
Tax exempt financial revenues should not be set off against financial expenses.
Finančni prihodki, ki so oproščeni davka, se ne bi smeli pobotati s finančnimi stroški.
Tax exempt reserve fund in Greece298
Davkov oproščeni rezervni sklad v Grčiji298
Tax exemption can be granted for at most six years at a time.
Oprostitev davka je lahko odobrena le za obdobje največ šestih let naenkrat.
Tax exemptions / permanent introduction of the personal property of individuals (codification)
Davčne oprostitve/vnos osebne lastnine posameznikov (kodificirana različica)
Tax exemptions applicable to the permanent introduction  from a Member State of the personal property of individuals
Davčne oprostitve – osebna lastnina posameznikov iz države članice
Tax exemptions applicable to the permanent introduction from a Member State of the  personal property of individuals
Davčne oprostitve – osebna lastnina posameznikov iz države članice
Tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals
Davčne oprostitve / osebna lastnina posameznikov iz države članice
Tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals
Davčne oprostitve/osebna lastnina posameznikov iz države članice
Tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (codified version)
Davčne oprostitve, ki veljajo za končni vnos osebne lastnine posameznikov iz države članice (kodificirana različica)
Tax exemptions are a longstanding form of support for biofuels.
Oprostitve davka so dolgoročna oblika pomoči za biogoriva.
Tax exemptions for cement producers (Denmark, N 327/2008 and C 30/2009)
Davčne oprostitve za proizvajalce cementa (Danska, N 327/2008 in C 30/2009)
Tax exemptions/permanent introduction from a Member State of the personal property of individuals (codification)
Davčne oprostitve, ki veljajo za končni vnos osebne lastnine posameznikov iz države članice (kodificirana različica)
Tax exemptions/permanent introduction from a Member State of the personal property of individuals (codified version) (category C)
Davčne oprostitve, ki veljajo za končni vnos osebne lastnine posameznikov iz države članice (kodificirana različica) (kategorija C)
Tax exemptions/permanent introduction from a Member State of the personal property of individuals (codified version) (category C)
Davčne oprostitve/končni vnos osebne lastnine posameznikov iz države članice (kodificirana različica) (kategorija C)
Tax experts still have a lot of work ahead of them before they can produce a common proposal.
Davčne strokovnjake čaka veliko dela, preden bodo lahko izdelali skupni predlog.
Tax fraud and evasion limit the capacity of Member States to carry out their policies, and raise issues of fairness between compliant and incompliant taxpayers.
Davčne goljufije in davčne utaje države članice omejujejo pri izvajanju politik in odpirajo vprašanja glede poštenosti davkoplačevalcev, ki spoštujejo davčne predpise, in tistih, ki jih ne.
Tax fraud and tax avoidance remain a major challenge and eat into tax revenue.
Davčne goljufije in izogibanje davkom še vedno predstavljajo velik izziv in posegajo v prihodke od davkov.
Tax fraud and tax evasion requires a coordinated and multi-pronged response.
Za davčne goljufije in davčne utaje je potreben usklajen in večdimenzionalen odziv.
Tax fraud has been and continues to be a serious challenge for the EU and the Member States, all the more so at a time when fiscal discipline is paramount.
Davčne goljufije so bile in so še vedno velik izziv Evropske unije in držav članic, še zlasti v času, ko je fiskalna disciplina tako pomembna.
Tax fraud is a form of deliberate evasion of tax which is generally punishable under criminal law.
Davčna goljufija je oblika namerne utaje davkov, ki se splošno kaznuje v skladu s kazenskim pravom.
Tax fraud, of which the non-payment of taxes is an essential element, is at a very high level in the European Union.
Davčne goljufije, pri katerih je neplačilo davkov glavni element, so v Evropski uniji zelo razširjene.
Tax governance is of primary importance and has the potential to enhance the sustainable development of ACP countries.
Davčno upravljanje je primarnega pomena in ima potencial za izboljšanje trajnostnega razvoja držav AKP.
Tax harmonisation would be an enormous step to take and the concept itself is also very loose.
Uskladitev obdavčitve podjetij bi bil velik podvig, poleg tega gre za precej obsežen pojem.
Tax havens host off-balance sheet transactions by financial institutions, as well as complex financial products that have contributed nothing to innovation in the financial sector, but generate financial instability.
Davčne oaze so gostiteljice zunajbilančnih operacij finančnih institucij, pa tudi kompleksnih finančnih produktov, ki z ničemer niso prispevali k inovacijam v finančnem sektorju in povzročajo finančno nestabilnost.
Tax havens offer the possibility for taxpayers of other countries to relocate their tax bases in their low-tax jurisdictions, and to conceal this from their country of residence (through means such as obstacles to the identification of beneficial ownership and bank secrecy).
Davčne oaze davkoplačevalcem drugih držav omogočajo, da davčno osnovo premestijo v državo z nizko obdavčitvijo in to prikrijejo državi prebivališča (s pomočjo ovir za identifikacijo upravičenega lastništva in bančne tajnosti).
Tax havens should be abolished and/or their activities made transparent so that they do not become means of laundering dirty money and of tax evasion.
Odpraviti je treba davčne oaze in/ali poskrbeti za njihovo preglednost, da se jih ne bo zlorabljalo za pranje denarja in davčne utaje.
Tax havens, also sometimes referred to as 'non-cooperative jurisdictions' (NCJ) are commonly understood to be jurisdictions which are able to finance their public services with no or nominal income taxes and offer themselves as places to be used by non-residents to escape taxation in their country of residence.
Davčne oaze, ki se včasih imenujejo tudi „nesodelujoče jurisdikcije“, so običajno jurisdikcije, ki lahko svoje javne storitve financirajo brez davkov od dohodka oziroma zgolj z nominalnimi davki od dohodka ter se promovirajo kot kraji, ki jih lahko nerezidenti uporabijo, da se izognejo plačilu davkov v državi, katere rezidenti so.
Tax incentives and better coordination between the public authorities and civil society organisations remain crucial to further facilitate and support the development of civil society.
Davčne spodbude in boljše usklajevanje med javnimi službami in organizacijami civilne družbe je še naprej osrednjega pomena za nadaljnje pospeševanje in podpiranje razvoja civilne družbe.
Tax incentives and better coordination between the public authorities and NGOs remain crucial to further facilitate and support the development of civil society.
Davčne spodbude in boljše usklajevanje med javnimi službami in nevladnimi organizacijami je še naprej osrednjega pomena za nadaljnje pospeševanje in podpiranje razvoja civilne družbe.
Tax incentives are also a potentially important policy instrument that Member States can use to stimulate more business research, innovation and private investment in full respect of Community law.
Davčne spodbude so prav tako lahko pomemben političen instrument, ki ga države članice lahko uporabijo za spodbujanje večjega števila podjetniških raziskav, inovacij in zasebnih naložb ob polnem spoštovanju zakonodaje Skupnosti.
Tax incentives are also envisaged to encourage parents to send children to childcare facilities already running under previous schemes.
Predvidene so tudi davčne spodbude za starše, da bi svoje otroke pošiljali v vzgojnovarstvene ustanove, ki so vključene v že obstoječe sheme.
Tax incentives are also needed to reward businesses for investing their profits in reducing CO2 emissions (through climate change investment funds) and other adverse environmental impacts, provided that this is managed jointly with workers.
Poleg tega bi bilo treba podpreti davčne spodbude za ponovne naložbe dobičkov podjetij v zmanjšanje emisij CO2 (prek skladov za ponovne naložbe v boju proti podnebnim spremembam) in drugih škodljivih vplivov na okolje, pod pogojem, da se te naložbe v podjetjih izvajajo v sodelovanju z delavci.
Tax incentives are essentially the responsibility of Member States.
Za davčne spodbude so predvsem odgovorne države članice.
Tax incentives can be an important element of such a policy but efforts should be made to minimise deadweight losses and ensure additionality.
Davčne spodbude so lahko pomemben element takšne politike, vendar si je treba prizadevati za zmanjšanje skritih izgub in zagotovitev dodatnosti.
Tax incentives could be used to encourage private owners to reinsulate houses and apartments.
Z davčnimi olajšavami bi lahko lastnike zasebnih hiš spodbudili, da na novo izolirajo svoje hiše in stanovanja.
Tax incentives could contribute to the setting up of more high quality care facilities.
K vzpostavitvi visokokakovostnega otroškega varstva bi prispevale davčne spodbude.
Tax incentives could contribute to the setting up of more high-quality care facilities.
Z davčnimi spodbudami bi lahko prispevali k vzpostavitvi bolj kakovostnih vzgojno-izobraževalnih ustanov.
Tax incentives for consumers who use the co-products.
predvideti je treba davčne olajšave za potrošnike, ki uporabljajo soproizvode.
Tax incentives for using alternative fuels are also delivering promising results, as witnessed in some countries.
Kot kažejo izkušnje v nekaterih državah, so obetavne tudi davčne olajšave za uporabo alternativnih goriv.
Tax incentives for venture capital and business angels
Davčne spodbude za tvegani kapital in poslovne angele
Tax incentives in favour of R&D (communication)
Boljša uporaba davčnih olajšav za raziskave in razvoj (sporočilo)
Tax incentives promoting recycling of biodegradable waste and compost/digestate recovery
davčnih spodbudah za recikliranje biološko razgradljivih odpadkov in predelavo komposta/pregnitega blata,
Tax incentives R&D
Davčne olajšave za raziskave in razvoj
Tax incentives R&D (communication)
Davčne olajšave za raziskave in razvoj (sporočilo)
Tax incentives should also be examined more closely as one element of the revenue model.
Natančneje bi bilo treba preučiti tudi davčne olajšave kot element modela za zagotavljanje donosnosti.
Tax incentives should be devised to encourage such investments, and inversely the tax system should penalise enterprises that make no effort to improve their activities' environmental impact and thus gain a competitive edge by producing more cheaply.
V tej zvezi bi bilo dobro zasnovati instrumente davčnih spodbud za takšne investicije in na drugi strani uvesti davčne neugodnosti za podjetja, ki ne storijo ničesar za izboljšanje učinkov na okolje, in s tem pridobijo konkurenčno prednost zaradi cenejše proizvodnje.
Tax incentives should be used to encourage companies to invest in research and development.
Treba bi bilo uporabiti davčne spodbude za spodbujanje podjetij k naložbam v raziskave in razvoj.
Tax incentives targeting Young Innovative Enterprises21 as introduced by some Member States can have a positive effect on R&D activities and said companies' growth.
Davčne olajšave, namenjene mladim inovativnim podjetjem21, ki so jih uvedle nekatere države članice, lahko pozitivno vplivajo na dejavnosti raziskav in razvoja ter rast zadevnih podjetij.
Tax incentives5 and Community instruments implemented at national level, such as Structural Funds, can be used to strengthen the research base, build innovation capacity, promote excellence and increase the human resources available to the sector.
Davčne olajšave5 in instrumenti Skupnosti, ki se izvajajo na nacionalni ravni, kot so strukturni skladi, se lahko uporabijo za krepitev raziskovalne osnove, izgradnjo inovacijske zmogljivosti, spodbujanje odličnosti in povečevanje človeških virov, ki so na voljo sektorju.
Tax instruments are very effective to incentivise consumer behaviour.
Za spodbujanje vedenjskih sprememb pri potrošnikih so zelo učinkoviti davčni instrumenti.
Tax instruments can be effective provided that they are well chosen and targeted.
Davčni instrumenti so lahko učinkoviti, če so dobro izbrani in usmerjeni.
Tax is also an issue of high importance for cross-border investment decision making.
Pri sprejemanju odločitev o čezmejnih naložbah je zelo pomemben dejavnik tudi davek.
Tax issues should therefore continue to be decided by consensus.
Zato mora v davčnih zadevah še naprej veljati načelo soglasja.
Tax Jurisdiction
Davčna jurisdikcija