natgillin/translations-raw huggingface dataset:
Taxable amount of the FTT in the case of financial transactions other than those related to derivatives agreements
Davčna osnova davka na finančne transakcije v primeru finančnih transakcij, ki niso povezane s pogodbami na izvedene finančne instrumente
Taxable base
7.5. Davčna osnova
Taxable income
Obdavčljiv prihodek
Taxable income is determined based on a profit and loss account and is in line with usual international practice.
Obdavčljivi dohodek se določi na podlagi izkaza poslovnega izida v skladu z običajno mednarodno prakso.
taxable persons carrying out none of the following transactions:
davčne zavezance, ki ne opravljajo nobene od naslednjih transakcij:
Taxable persons covered by the distance selling arrangements are certainly one of the main categories of businesses concerned.
Davčni zavezanci, ki jih pokrivajo ukrepi prodaje na daljavo, so nedvomno ena izmed glavnih kategorij podjetij, ki se jih ta sistem tiče.
Taxable persons registered under the special scheme should comply with the specific obligations laid down in this Directive.
Davčni zavezanci, registrirani po posebni shemi, morajo izpolnjevati posebne obveznosti, ki jih določa ta direktiva.
taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom goods covered by the arrangements laid down in the second sentence of Article 8(1)(a) or services covered by Article 9(2)(a) and (c) or Article 28b(C), (D), (E) and (F) are supplied, if the supply of the goods is made or the services are carried out by a taxable person not established within the territory of the country;’
davčni zavezanci, ki se jim dobavijo storitve iz člena 9(2)a(e), ali osebe, ki so identificirane za davek na dodano vrednost znotraj ozemlja države, kamor se dobavi blago, ki ga pokrivajo ureditve iz drugega stavka člena 8(1)(a), ali storitve, ki jih pokriva člen 9(2)(a) in (c) ali člen 28b(C), (D), (E) in (F), so preskrbljeni, če dobavo blaga ali storitve izvaja davčni zavezanec, ki nima sedeža znotraj ozemlja države;“
taxable persons to whom services covered by Article 9(1) are supplied if the services are carried out by a taxable person not established within the territory of the country;”
davčni zavezanci, za katere se opravijo storitve iz člena 9(1), če te storitve opravijo in izvedejo davčni zavezanci, ki nimajo sedeža na ozemlju države;“
Taxable persons who have an establishment in more than one Member State may request that each establishment be registered under the one-stop scheme in respect of their supplies made in Member States where the taxable person has no establishment.
Davčni zavezanci, ki imajo sedež v več kot eni državi članici, lahko zahtevajo, da je vsak sedež registriran po shemi enkratne obdavčitve za dobave, izvedene v države članice, kjer davčni zavezanec nima sedeža.
Taxable revenues should be reduced by business expenses and certain other items.
Obdavčljive prihodke bi bilo treba zmanjšati za poslovne izdatke in nekatere druge postavke.
Taxable revenues will be reduced by business expenses and certain other items.
Obdavčljivi prihodki bodo zmanjšani za poslovne izdatke in nekatere druge postavke.
Taxable status of customer
Davčni status uporabnika
TAXATION
OBDAVČENJE
TAXATION
OBDAVČEVANJE
Taxation (24), transport (11) and environment (7) were the three policy areas with the most judgments delivered by the Court of Justice during 2013.
Tri področja politik, v zvezi s katerimi je Sodišče leta 2013 izdalo največ sodb, so obdavčenje (24), promet (11) in okolje (7).
Taxation - mandatory automatic exchange of information
Obdavčenje - obvezna avtomatična izmenjava podatkov
Taxation - mandatory automatic exchange of information
obdavčenje - obvezno avtomatično izmenjavo podatkov
Taxation - mandatory automatic exchange of information
Obvezna avtomatična izmenjava podatkov na področju obdavčenja
Taxation - mandatory automatic exchange of information
Obvezna avtomatična izmenjava podatkov na področju obdavčevanja
Taxation - mandatory automatic exchange of information
obvezno avtomatično izmenjavo podatkov na področju obdavčevanja
Taxation - Parent subsidiary directive
Direktiva o obdavčitvi matičnih družb
Taxation - Parent subsidiary directive
Direktiva o obdavčitvi matičnih in odvisnih družb
Taxation - Parent subsidiary directive
direktivo o obdavčitvi matičnih družb
Taxation / Customs
Obdavčenje in carine
Taxation advisory services
storitve davčnega svetovanja;
Taxation and Customs
Obdavčenje in carina
TAXATION AND CUSTOMS UNION
DAVKI IN CARINSKA UNIJA
taxation and customs union.
obdavčenje in carinska unija.
Taxation and Customs.
Obdavčenje in carina.
Taxation and fiscal incentives
Obdavčitev in davčne spodbude
Taxation and fiscal incentives and competition in the aftermarket
Obdavčitev in davčne spodbude ter konkurenca na trgih za nadomestne dele
Taxation and fiscal incentives, intellectual property and competition
Obdavčitev in davčne spodbude ter konkurenca na trgih za nadomestne dele
Taxation and fiscal measures are excluded as incentives from this Directive.
Ta direktiva davčnih in fiskalnih ukrepov ne dopušča za spodbude.
Taxation and other fiscal measures such as State aid and recent industry policy tools also provide strong incentives for markets to realise cost-effective energy savings.
Močna spodbuda za trge, da dosežejo stroškovno učinkovito varčevanje z energijo, so tudi obdavčevanje in drugi finančni ukrepi, kot so državna pomoč in najnovejša orodja industrijske politike.
TAXATION AND STATE AID
DAVČNA UREDITEV IN DRŽAVNE POMOČI
Taxation aspects
Davčni vidiki
Taxation cooperation will be seriously hampered and will therefore have a serious negative impact on the efficiency and effectiveness of taxation cooperation.
Davčno sodelovanje bo zelo ovirano, kar bo zelo negativno vplivalo na učinkovitost in uspešnost davčnega sodelovanja.
Taxation data is somewhat more available and demonstrates that EU electricity and gas taxation is on average higher than in other regions of the world.
Podatki o obdavčitvi so nekoliko bolj dostopni in kažejo, da je v EU obdavčitev električne energije in plina v povprečju višja kot v drugih delih sveta.
Taxation forms part of an overall strategy of prevention and dissuasion which also includes other measures intended to reduce demand such as protection from exposure to tobacco smoke, regulation of the contents, etc. According to the World Bank, price increases of tobacco products are the most effective single measure to prevent smoking.
Obdavčenje je del skupne strategije za preprečevanje in odvračanje, ki vključuje tudi druge ukrepe, namenjene zmanjšanju povpraševanja, kot so zaščita pred izpostavljenostjo tobačnemu dimu, ureditev vsebnosti itd. Po mnenju Svetovne banke so povišanja cen tobačnih izdelkov najučinkovitejši posamični ukrep za preprečevanje kajenja.
Taxation forms part of an overall strategy of prevention and dissuasion which also includes other reduction demand measures such as non-price measures, protection from exposure to tobacco smoke, regulation of the contents, etc. However, according to the World Bank price increases of tobacco products are the most effective single intervention to prevent smoking.
Obdavčenje je del celovite strategije za preprečevanje in odvračanje, ki prav tako vključuje druge ukrepe za zmanjšanje povpraševanja, kot so necenovni ukrepi, zaščita pred izpostavljenostjo tobačnemu dimu, zakonsko urejanje vsebine tobačnih izdelkov itd. Toda glede na podatke Svetovne Banke je zvišanje cene tobačnih izdelkov najbolj učinkovit posamezen ukrep za preprečevanje kajenja.
Taxation forms part of an overall strategy towards the prevention and dissuasion of tobacco consumption.
Različne oblike obdavčitve so del celotne strategije preprečevanja in odvračanja od uživanja tobaka.
Taxation in the country of residence
Strategija obdavčenja v državi sedeža (MSP)
Taxation in the Member State of acquisition shall also apply to excise goods dispatched by one private individual to another without any payment, direct or indirect.
Obdavčenje v državi članici, kjer je blago nabavljeno, velja tudi za trošarinsko blago, ki ga pošlje ena fizična oseba drugi fizični osebi neposredno ali posredno brez vsakršnega plačila.
Taxation in the Member State of the recipient
Obdavčitev v državi članici prejemnika
Taxation in the Single Market
Dvojno obdavčevanje na enotnem trgu
Taxation is a factor in promoting growth, in so far as it contributes to the smooth operation of the internal market, to competitiveness, to alleviating the burden on public finances, and so on.
Obdavčitev je dejavnik spodbujanja rasti, kolikor prispeva k dobremu delovanju notranjega trga, konkurenčnosti, zmanjšanju obremenitve javnih financ.
Taxation is also one of the factors that influences business investment in new Member States.
Obdavčenje je eden izmed dejavnikov, ki vpliva na poslovne naložbe v novih državah članicah.
Taxation is also perceived as a major source of distortion with extreme differences in tax levels and excise duties between Member States.
Velik vir izkrivljanja z izrazitimi razlikami v davčnih stopnjah in trošarinah med državami članicami je tudi obdavčevanje.
Taxation is central to the EU's work to build a stronger, more competitive and fairer economy, with a clear social dimension.
Obdavčitev predstavlja bistveni vidik prizadevanj EU za oblikovanje močnejšega, konkurenčnejšega in pravičnejšega gospodarstva z jasno socialno razsežnostjo.
Taxation is one of these areas.
Obdavčevanje je eno od teh področij.
Taxation is one of those areas.
Eno od teh področij je obdavčenje.
Taxation issues are also crucial.
Prav tako bistvena so tudi davčna vprašanja.
Taxation levels are generally very high in the European Union.
Ravni obdavčitve so v Evropski uniji na splošno zelo visoke.
Taxation measures will be examined to support and facilitate the move towards a low-carbon economy.
Preučeni bodo davčni ukrepi, s katerimi naj bi podprli in olajšali prehod na nizkoogljično gospodarstvo.
Taxation of aviation fuel
Obdavčevanje letalskega goriva
Taxation of capital gains in the home country of the investors; equal treatment of direct investors and PE investors; equal treatment of quoted and unquoted equity
Obdavčenje kapitalskega dobička v matični državi vlagatelja; enaka obravnava neposrednih vlagateljev in vlagateljev zasebnega kapitala; enaka obravnava kapitala, ki kotira ali ne kotira na borzi
taxation of CO2 emissions, aimed at reducing pollution by greenhouse gases;
cilj obdavčitve emisij CO2 je zmanjšati onesnaževanje s toplogrednimi plini,
Taxation of companies' earnings and dividends is "economic double taxation", and individuals also run the risk of "international juridical double taxation" (when two states tax dividends received abroad).
Obdavčenje dobička družb in dividend je lahko »dvojno ekonomsko obdavčenje« in posamezniki poleg tega tvegajo mednarodno dvojno pravno obdavčenje (za dividende, ki so jih prejeli v tujini, jih lahko obdavčita dve različni državi).
Taxation of consumption, labour and capital
Obdavčitev potrošnje, dela in kapitala
taxation of energy content, aimed at reducing energy consumption, independently of the energy product used.
cilj obdavčitve, povezane z energijsko vsebnostjo, je ne glede na uporabljeni energent zmanjšati porabo energije.
Taxation of energy products and electricity9
Obdavčitev energentov in električne energije9
Taxation of Interest and Royalty Payments (recast)
Obdavčenje plačil obresti in licenčnin (prenovitev)
Taxation of interest and royalty payments1
Plačila obresti in licenčnin med povezanimi družbami iz različnih držav članic1
Taxation of intra-Community supplies appears to provide an adequate solution to the problems caused by Missing Trader Intra-Community (MTIC) fraud.
Zdi se, da obdavčenje dobav znotraj Skupnosti zagotavlja ustrezno rešitev težav, ki jih povzročajo goljufije znotraj Skupnosti z neobstoječim trgovcem (MTIC).
Taxation of intra-Community supplies in the Member State of departure
Obdavčenje transakcij znotraj skupnosti v državi članici odhoda
Taxation of intra-EU supplies of goods and services
Obdavčitev dobav blaga in storitev znotraj EU
Taxation of intra-EU supplies would have cash-flow implications for both parties and reporting obligations would have to be completely reviewed.
Obdavčitev dobav znotraj EU bi vplivala na denarni tok obeh strani, obveznosti poročanja pa bi bilo treba v celoti preučiti.
Taxation of savings income
Obdavčenje dohodka od prihrankov
Taxation of savings income
Obdavčevanje dohodka od prihrankov
Taxation of savings income in the form of interest payments
Obdavčevanje dohodka od prihrankov v obliki plačil obresti
taxation of speculation on agri-food markets;
obdavčitvi špekulacij na kmetijsko-živilskih trgih;
Taxation of the dividends paid out of profits after corporation tax may be carried out at source and be deducted from the dividend distributed, but it may also be imposed as personal tax at the marginal rate or at a separate rate.
Obdavčenje dividend, ki so bile izplačane iz dobička po plačilu davka od dobička gospodarskih družb se lahko izvede pri samem viru in odbije od izplačane dividende, lahko pa tudi z dohodnino po mejni davčni stopnji ali po ločeni stopnji.
Taxation of the Financial Sector
Obdavčitev finančnega sektorja
Taxation of the Financial Sector (communication)
Obdavčitev finančnega sektorja (sporočilo)
Taxation of transport fuels on the basis of transport policy option 6.
Obdavčitev transportnih goriv na podlagi možnosti prometne politike 6.
Taxation on cars in the EU
Obdavčenje avtomobilov v EU
Taxation on cars in the EU
Obdavčitev osebnih avtomobilov v EU
Taxation on companies' earnings consists of a tax on profits, the rate of which varies from 12.5 to 40% depending on the country (approximately 30% on average).
Obdavčenje dobička družb vključuje davek od dobička, katerega stopnja se po posameznih državah razlikuje in znaša od 12,5 do 40 % (približno 30 % v povprečju).
Taxation on labour has declined, as shown by a drop from 37.5 % to 35 % of the implicit tax rate on labour during the last four years in observation.
Obdavčitev dela se je zmanjšala, saj se je zadnjih štirih letih opazovanja implicitna davčna stopnja na delo znižala s 37,5 % na 35 %.
Taxation on labour remains high and has further increased in a number of Member States.
Obdavčenje dela ostaja visoko in se je v številnih državah članicah še dodatno povečalo.
Taxation part
Področje obdavčitve
Taxation policies must therefore clearly take into account important Union objectives, such as further deepening and supporting the functioning of the single market and promoting growth and employment while at the same time protecting tax bases against harmful tax competition and tax fraud as well as making life easier for legitimate business.
Zato morajo davčne politike natančno upoštevati pomembne cilje Unije, kakor so nadaljnja poglobitev in podpora delovanju enotnega trga ter spodbujanje rasti in zaposlovanja, hkrati pa varovanje davčnih osnov pred škodljivo davčno konkurenco in davčno goljufijo ter olajšanje poslovanja zakonitim podjetjem.
Taxation Policy (ABB05)
Davčna politika (ABB05)
Taxation policy is mainly set at national level.
Davčna politika se določa predvsem na nacionalni ravni.
Taxation regimes can present barriers to the development of cross border capital markets.
Sistemi obdavčitve lahko predstavljajo ovire za razvoj čezmejnih kapitalskih trgov.
Taxation related to CO2 emissions can be a cost-effective means for Member States to achieve the reductions of greenhouse gasses necessary according to Decision 406/2009/EC of the European Parliament and the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions to meet the Union’s greenhouse gas emission reduction commitments up to 202016 as regards sources not covered by the Union scheme under Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC17.
Obdavčitev emisij CO2 je za države članice lahko stroškovno učinkovito sredstvo, s katerim lahko dosežejo zmanjšanje emisij toplogrednih plinov, ki je potrebno v skladu z Odločbo 406/2009/ES Evropskega parlamenta in Sveta z dne 23. aprila 2009 o prizadevanju držav članic za zmanjšanje emisij toplogrednih plinov, da do leta 202016 izpolnijo zavezo Skupnosti za zmanjšanje emisij toplogrednih plinov, in sicer pri virih, ki niso zajeti s sistemom Unije v okviru Direktive 2003/87/ES Evropskega parlamenta in Sveta z dne 13. oktobra 2003 o vzpostavitvi sistema za trgovanje s pravicami do emisije toplogrednih plinov v Skupnosti in o spremembi Direktive Sveta 96/16/ES17.
Taxation schemes can in addition be designed in a revenue neutral way that would overall not result in an additional burden for consumers, but rather reward buyers of low-emitting cars and penalise the purchase of the less efficient vehicles.
Poleg tega je mogoče sistem obdavčevanja določiti na prihodkovno nevtralen način, ki na splošno ne bi povzročil dodatnega bremena za potrošnike, ampak nagradil kupce osebnih vozil z majhnimi emisijami in kaznoval nakup manj učinkovitih vozil.
Taxation Sector
Davčni sektor
Taxation should provide stable revenues for public investment and growth-friendly policies.
Obdavčitev bi morala zagotavljati stabilne prihodke za javne naložbe in politike, ki spodbujajo rast.
Taxation that favours debt to the detriment of retained earnings and new equity has been recognised as an obstacle to building stronger balance sheets.
Ugotovljeno je bilo, da je obdavčenje, ki spodbuja posojila namesto zadržanega dobička in novega lastniškega kapitala, ovira izboljšanje bilance stanja.
Taxation will apply to all emitters not included in the EU ETS, those that are taxable already now as well as all small installations excluded from the EU ETS, even if they use energy for purposes other than heating.
Obdavčeni bodo vsi emisijski viri, ki niso vključeni v EU ETS, tisti, ki so zdaj že obdavčeni, ter vsi manjši objekti, ki niso vključeni v EU ETS, četudi uporabljajo energijo za druge namene, kot je ogrevanje.
Taxation will take place in the jurisdiction where profits are generated and value is created.
Obdavčenje bo izvedeno v jurisdikciji, v kateri se ustvarita dobiček in vrednost.
Taxation will take place in the Member State in the territory of which the establishment of a financial institution is located, on condition that this institution is party to the transaction, acting either for its own account or for the account of another person, or is acting in the name of party to the transaction.
Transakcija bo obdavčena v državi članici, na ozemlju katere ima finančna institucija sedež, če je ta institucija stranka v transakciji, ki deluje za svoj račun ali za račun druge osebe ali deluje v imenu stranke v transakciji.
Taxation with a common consolidated corporate tax base (CCCTB)
obdavčenje s skupno konsolidirano osnovo za davek od dohodkov pravnih oseb (CCCTB)
Taxation would be a major new power.
Odločanje o davkih bi bila velika nova pristojnost.
Taxation – Continue work towards completing alignment with the tax acquis as regards VAT and excise duties, with particular attention to including the free zones in the territorial application of VAT and to abolishing the existing VAT zero rates and the sales tax.
Obdavčenje – Nadaljevati delo za dokončanje prilagajanja davčne zakonodaje pravnemu redu EU, kar zadeva DDV in trošarine, s posebnim poudarkom na vključevanje prostih con v teritorialno uporabo režima DDV in na odpravo obstoječih ničelnih stopenj DDV in prometnega davka.
Taxation – Cross-border rulings
Obdavčitev – čezmejne odločitve
Taxation – Crossborder rulings (rolling programme)
Obdavčitev – čezmejni predpisi (tekoči program)
Taxation – Parent Subsidiary Directive
Direktiva o matičnih družbah in odvisnih družbah – sistem obdavčitve
Taxation – Parent‑Subsidiary Directive
Direktiva o sistemu obdavčitve matičnih družb in odvisnih družb
Taxation – Start reviewing the present tax legislation and the administrative procedures in order to ensure effective enforcement of tax legislation.
Obdavčenje – Začeti pregledovati sedanjo davčno zakonodajo in upravne postopke, da se zagotovi učinkovito izvrševanje davčne zakonodaje.
Taxation, third pillar of the strategy, can significantly contribute to lowering the costs of compliance with efficiency targets but its level of implementation so far has been disappointing.
Obdavčitev, tretji steber strategije, lahko bistveno prispeva k zmanjševanju stroškov uresničevanja ciljev učinkovitosti, vendar je bila dosedanja stopnja izvajanja nezadostna.
Taxation, when properly designed, can play a major role in support of the EU's energy and climate change objectives and in promoting sustainable growth, resulting in a more resource-efficient, greener and more competitive EU economy.
Obdavčevanje, kadar je ustrezno načrtovano, ima lahko pomembno vlogo pri podpori ciljev EU na področju energije in podnebnih sprememb ter pri spodbujanju trajnostne rasti, rezultat česar je boljši izkoristek virov, okolju prijaznejše in bolj konkurenčno gospodarstvo EU.
Taxation, which is levied at high rates on energy and differs between Member States, should be reviewed and properly harmonised between European countries.
obdavčitev, ki se za energijo obračunava po visokih stopnjah in se razlikuje v državah članicah, je treba proučiti in med evropskimi državami primerno uskladiti;
Taxation, while undoubtedly an important instrument, must be accompanied by modernisation of infrastructure and, equally importantly, by an effective consumer education campaign aimed at more informed and environment-friendly choices.
Obdavčitev je nedvomno pomemben instrument, vendar jo morajo spremljati posodobitev infrastrukture in – kar je prav tako pomembno – učinkoviti ukrepi za izobraževanje potrošnikov, katerih cilj bo bolje obveščen potrošnik, ki ravna okolju prijazno.
Taxation, while undoubtedly an important instrument, must be accompanied by modernisation of infrastructure, promotion of public transport and, equally importantly, by an effective consumer education campaign aimed at more informed and environment-friendly choices.
Obdavčitev je nedvomno pomemben instrument, vendar jo morajo spremljati posodobitev infrastrukture, spodbujanje javnega prometa in – kar je prav tako pomembno – učinkoviti ukrepi za izobraževanje potrošnikov, ki bodo tako sprejemali bolj zavestne in okolju prijazne odločitve.
Taxation24
Obdavčitev24
Taxation: A written question in Parliament led the Commission to raise concerns about legislation in Denmark excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory.
obdavčitev: pisno vprašanje v Parlamentu je pri Komisiji zbudilo pomisleke glede zakonodaje na Danskem, ki izključuje prenos izgub, ki jih na nacionalnem ozemlju ustvari nerezidenčna podružnica podjetja, ustanovljena v drugi državi članici, na podjetje iste skupine, ustanovljeno na nacionalnem ozemlju.
Taxation: Collaborative economy service providers have to pay taxes.
Obdavčenje: ponudniki storitev sodelovalnega gospodarstva morajo plačevati davke.
Taxation: European Parliament initiatives led the Commission to raise concerns in relation to tax rules applicable to mobile workers; and
obdavčenje: na podlagi pobud Evropskega parlamenta je Komisija izrazila pomisleke v zvezi z davčnimi pravili, ki veljajo za mobilne delavce, ter
taxation: kerosene duty (fixed percentage) or VAT on tickets;
obdavčenje: davek na kerozin (fiksno določen delež) ali DDV na letalske vozovnice;
taxation;
obdavčenje;
Taxed as a company, interest income taxed at a reduced rate of 12.5%
Obdavčena kot podjetje, dohodek od obresti je obdavčen po znižani stopnji 12,5 %.
Taxes (and in a more limited way charges) have increasingly been used to influence behaviour, but they also generate revenue.
Davki (in nekoliko manj dajatve) se čedalje bolj uporabljajo za vpliv na ravnanje, vendar hkrati ustvarjajo tudi prihodek.