natgillin/translations-raw huggingface dataset:
The tax on financial transactions also implies that the financial sector will pay back some of the public subsidies4.
Davek na finančne transakcije bo tudi omogočil, da finančni sektor povrne del subvencij, ki jih je prejel iz javne blagajne4.
The tax on support tools may refer to fees charged for the use of equipment.
Davek na podporna orodja (nosilce podatkov) se lahko nanaša na dajatve za uporabo opreme.
The tax period shall be one month.
Davčno obdobje je en mesec.
The tax proposed in these terms would burden Europe's producers, making them less competitive internationally.
Obenem bi s predlaganim davkom obremenili evropske proizvajalce, s čimer bi se zmanjšala njihova mednarodna konkurenčnost.
The tax provisions on private investment are also improving.
Izboljšujejo se tudi davčne določbe o zasebnih naložbah.
the tax purpose for which the information is sought;
davčni namen, za katerega se prosijo podatki;
The tax reduction has not only benefited the sector and its customers, but also society as a whole.
Zmanjšanje davka ni koristilo le sektorju in strankam, pač pa celotni družbi.
The tax regimes applied to NGOs that conduct economic activities unrelated to public benefit purposes should also be mentioned.
Prav tako bi bilo treba omeniti davčne sisteme za nevladne organizacije, ki opravljajo gospodarske dejavnosti, ki niso povezane z doseganjem javne koristi.
The tax relief is estimated to amount to EUR 4.9 billion, while EUR 300 million of additional expenditure is envisaged to support family policy and research activities.
Davčna olajšava naj bi po ocenah znašala 4,9 milijarde EUR, za podporo družinske politike in raziskovalnih dejavnosti pa je predvidenih še 300 milijonov EUR dodatnih odhodkov.
The tax return of a single taxpayer shall be filed within the period provided for in the law of the Member State in which it is resident or in which it has a permanent establishment.
Davčna napoved posameznega davčnega zavezanca se vloži v obdobju, določenem v zakonodaji države članice, v kateri je rezident ali ima stalno poslovno enoto.
The tax return of a single taxpayer shall include the following information:
Davčna napoved posameznega davčnega zavezanca vključuje naslednje informacije:
The tax revenues of the Member States will increase in the long term as a result of an increase in economic activity and tax collection.
Davčni prihodki držav članic se bodo zaradi povečanja gospodarske dejavnosti in pobiranja davkov dolgoročno povečali.
The tax scheme in question involves state aid which is incompatible with the EC Treaty and must be recovered.
Zadevna davčna ureditev vključuje državno pomoč, ki ni združljiva s Pogodbo ES in jo je treba vrniti.
The tax sovereignty of parliaments and states, deciding on personal and corporate taxation and on the national budget, lies historically at the heart of Europe's democracies.
Davčna suverenost parlamentov in držav, ki odločajo o obdavčenju fizičnih in pravnih oseb ter o nacionalnem proračunu, je z zgodovinskega stališča temelj evropskih demokracij.
The tax structure affects the growth potential through its impacts on labour supply and demand, incentives for investment, risk taking and human capital formation.
Davčna struktura vpliva na potencial rasti s svojimi učinki na ponudbo delovne sile in povpraševanje, spodbude za naložbe, prevzemanje tveganj in razporeditev človeškega kapitala.
The tax system does not provide sufficient incentives for reducing energy costs and shifting consumption and investment towards energy efficient products (transport vehicles, insulation of buildings, heating systems).
Davčni sistem ne zagotavlja zadostnih spodbud za zmanjševanje energetskih stroškov in preusmeritev potrošnje in naložb v energetsko učinkovite proizvode (vozila, izolacija stavb, ogrevalni sistemi).
The tax system favours debt financing over equity financing, the relevant indicator on the 'debt bias' being the eighth highest in the EU in 2015.
Davčni sistem daje prednost dolžniškemu financiranju pred lastniškim financiranjem, zadevni kazalnik davčnih spodbud za zadolževanje pa je bil v letu 2015 osmi najvišji v EU.
The tax system in Bulgaria is characterised by significant tax evasion and low administrative efficiency.
Za davčni sistem v Bolgariji so značilne številne davčne utaje in slaba upravna učinkovitost.
The tax system is an example of this.
Davčni sistem dobro ponazarja takšne razmere.
the tax treatment of inputs for heat production, in particular for large housing developments;
davčno obravnavanje vložkov za proizvodnjo toplote, zlasti za velike stanovanjske izgradnje;
the tax treatment of transport, both as regards excises and VAT ;
davčno obravnavanje prevoza, tako glede trošarine kot DDV;
The tax value of those assets shall be deductible in the tax year in which the assets are disposed of, provided that the disposal proceeds are included in the tax base.
Davčna vrednost navedenih sredstev je odbitna v davčnem letu, v katerem se sredstva odtujijo, če so iztržki od odtujitve vključeni v davčno osnovo.
The tax was to apply to currency spot transactions and with a tax rate of 0.5%.
Davek naj bi veljal za promptne devizne posle, davčna stopnja pa naj bi bila 0,5 %.
The tax wedge at the level of the minimum wage is high in comparison with other Member States, resulting in lower incomes at the bottom end of the wage scale.
Davčni primež na ravni minimalne plače je v primerjavi z drugimi državami članicami visok, kar ima za posledico nižje prihodke na spodnjem delu plačne lestvice.
The tax wedge decreased in only 8 countries at both income levels, most strongly in the United Kingdom and France.
Davčna obremenitev se je samo v osmih državah zmanjšala za obe stopnji prihodka, najbolj v Združenem kraljestvu in Franciji.
The tax wedge for lower income earners remains high (40 %) relative to other European countries.
Davčni primež za osebe z nizkimi dohodki ostaja visok (tj. 40 %) glede na druge evropske države.
The tax wedge for workers earning between 50 % and 67 % of the average wage has remained largely unchanged since 2001 and remains among the highest in the EU.
Davčni primež za delavce, ki zaslužijo med 50 % in 67 % povprečne plače, je ostal od leta 2001 v veliki meri nespremenjen in je še vedno med najvišjimi v EU.
The tax wedge in the euro area is above 45%, which is much higher than in non-European OECD members (see table 1).
Davčni primež v euroobmočju presega 45 % in je veliko večji kot v neevropskih članicah OECD (glej razpredelnico 1).
The tax wedge means that it is difficult for, for example, regular, tax-paying services to compete with "under the counter" services.
Ena izmed posledic davčne obremenitve je na primer, ko so »legalne« storitve v gospodinjstvu težko kos konkurenci na črno ponujenih gospodinjskih storitev.
The tax wedge on low and middle-income wage earners remains high and encourages undeclared work and under-declared earnings.
Davčni primež za osebe z nizkimi in srednjimi dohodki je še vedno znaten, posledica tega pa so neprijavljeno delo in dohodki, ki niso v celoti prijavljeni.
The tax wedge on single low-income earners is one of the highest in the EU.
Davčni primež za samske osebe z nizkimi dohodki je med najvišjimi v EU.
The tax wedge remains high in many Member States.
Davčna obremenitev ostaja v mnogih državah članicah visoka.
The tax wedge, including all compulsory payments, remains relatively high for low-income workers and a proportion of jobseekers have little incentive to move from social assistance to a low-paid job.
Davčna obremenitev, vključno z vsemi obveznimi plačili, ostaja razmeroma visoka za delavce z nizkimi prihodki, poleg tega del iskalcev zaposlitve nima zadostnih spodbud, da bi se odpovedali socialni pomoči in sprejeli slabo plačano delo.
The tax will have a negative impact on the financing of the real economy at a very critical time.
Davek bo v odločilnem trenutku negativno vplival na financiranje realnega gospodarstva.
The tax will reflect the actual energy that a product generates and energy efficient consumption would automatically be rewarded.
Davek bo odražal dejansko energijo, ki jo energent ustvari, energetsko učinkovita poraba bo samodejno nagrajena.
the tax year to be applied.
davčno leto, ki se uporablja.
the tax year to which the tax return relates;
davčno leto, na katerega se nanaša davčna napoved;
The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.
Davčna osnova za dobavo blaga ali opravljanje storitev ob predložitvi večnamenskega kupona je enaka nominalni vrednosti kupona, pri delnem unovčenju pa delu nominalne vrednosti, ki ustreza delnemu unovčenju tega kupona, od česar se odšteje znesek DDV, povezan z zagotovljenim blagom ali storitvami.
The taxable amount, based on the agreed consideration, if lower than the normal value, must not be substituted by the latter, but tax authorities may infer the existence of fraud by reversing the burden of proof.
Če je davčna osnova, ki temelji na dogovorjenem plačilu, manjša od tržne vrednosti, je le-ta ne nadomesti, vendar lahko davčni organ domneva davčno goljufijo s prevalitvijo dokaznega bremena.
The taxable amount, based on the agreed consideration, if lower than the normal value, must not be substituted by the latter, but tax authorities may infer the existence of fraud by reversing the burden of proof.
Če je davčna osnova, ki temelji na dogovorjenem plačilu, manjša od tržne vrednosti, ta ne nadomesti le-te, vendar lahko davčni organ domneva davčno goljufijo s prevalitvijo dokaznega bremena.
The taxable base is first computed for the limited partnership as a whole and then allocated to the general partners and limited partners.
Obdavčljiva osnova se najprej izračuna za komanditno družbo kot celoto ter se nato dodeli komplementarjem in komanditistom.
The taxable event could either be based on the accrual or on the cash principle.
Obdavčljivi dogodek lahko temelji na načelu upoštevanja nastanka poslovnih dogodkov ali na načelu izvršenih plačil.
The taxable income of the 'Home State group' is computed according to the rules of one company tax system only, that of the Home State of the lead company.
Obdavčljivi prihodki „pilotne skupine“ se izračunajo po predpisih enega samega sistema obdavčevanja podjetij, to je sistema matične države članice, v kateri ima sedež matično podjetje.
the taxable person accounts for the output VAT for his supplies only when he has actually received the payments from his customers;
davčni zavezanec vknjiži DDV za svoje dobave šele takrat, ko dejansko prejme plačila svojih kupcev ali naročnikov;
The taxable person shall ensure the storage of invoices for a period of six years."
Davčni zavezanec zagotovi shranjevanje računov za obdobje šestih mesecev.“
The taxable person shall indicate the Member State in which the acquisition was made in a clear way on the recapitulative statement.
Davčni zavezanec na rekapitulacijskem poročilu jasno navede državo članico, kjer je bila pridobitev izvedena.
The taxable person shall pay the value added tax when submitting the value added tax return.
Davčni zavezanec plača davek na dodano vrednost ob predložitvi davčne napovedi.
The taxable person shall provide the information necessary for his registration under the one-stop scheme.
Davčni zavezanec predloži potrebne podatke za registracijo po shemi enkratne obdavčitve.
The taxable person uploads predefined transaction data presented in an agreed format into a secure VAT data warehouse maintained by the taxable person and accessible, either directly or on demand at very short notice, to the tax authority.
Davčni zavezanec naloži vnaprej določene podatke o transakciji v dogovorjeni obliki v varno skladišče podatkov o DDV, ki ga sam vzdržuje in do katerega lahko davčni organ dostopa neposredno ali zelo hitro na zahtevo.
The taxation area is one where changes can only be made by unanimity and so any significant changes that may be agreed would have to take effect over time.
Na področju obdavčitev lahko pride do sprememb le s soglasjem, zato bo vsaka pomembna sprememba, ki terja soglasje, začela veljati šele po določenem času.
The taxation liaison department shall be any office other than the taxation liaison office with a specific territorial competence or a specialised operational responsibility.
Služba za zvezo na področju obdavčevanja je kateri koli urad, razen urad za zvezo na področju obdavčevanja s posebno ozemeljsko pristojnostjo ali specializirano operativno odgovornostjo.
The taxation liaison office shall be responsible for keeping the list of competent officials up to date and making it available to the taxation liaison offices of the other Member States concerned and to the Commission.
Urad za zvezo na področju obdavčevanja je odgovoren za posodabljanje seznama pristojnih uradnikov in ga daje na voljo uradom za zvezo na področju obdavčevanja drugih zadevnih držav članic in Komisiji.
The taxation liaison office shall be responsible for keeping the list of those departments up to date and making it available to the taxation liaison offices of the other Member States concerned and to the Commission.
Urad za zvezo na področju obdavčevanja je odgovoren za posodabljanje seznama navedenih služb in ga daje na voljo uradom za zvezo na področju obdavčevanja drugih zadevnih držav članic in Komisiji.
The taxation of energy products and electricity in the Community is governed by the provisions of Council Directive 2003/96/EC5 restructuring the Community framework for taxation of energy products and electricity (hereafter referred to as the “Energy Tax Directive” or the ETD), which lays down the taxable products concerned, the uses that make them liable to tax and the minimum rates of taxation applicable to each product depending on whether it is used as propellant, for certain industrial and commercial purposes or for heating.
Obdavčitev energentov in električne energije v Skupnosti urejajo določbe Direktive Sveta 2003/96/ES5 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (v nadaljnjem besedilu „direktiva o obdavčitvi energije“), ki določa zadevne obdavčene izdelke, uporabo, zaradi katere so obdavčeni, in najnižje stopnje obdavčitve, ki veljajo za vsak izdelek glede na to, ali se uporablja kot pogonsko gorivo, v določene industrijske in komercialne namene ali za ogrevanje.
The taxation of energy products, in the form of duties, falls under EU competence.
Za obdavčevanje energentov v obliki dajatev je pristojna EU.
the taxation of intra-Community transactions, and
obdavčenje transakcij znotraj Skupnosti in
The Taxation of Savings Directive (EUSD)
Direktiva o obdavčevanju prihrankov
The Taxation Policy Group and Council High-Level Working Party have also discussed recently evasion and fraud and there is general agreement that enhancing action against this is a key priority.
Skupina za davčno politiko in Delovna skupina Sveta na visoki ravni sta nedavno prav tako razpravljali o davčnih utajah in davčnih goljufijah ter se strinjali, da je poostreno ukrepanje ena izmed ključnih prednostnih nalog.
The taxation rates as a percentage of the taxable amount will be no less than 0.1% for financial transactions other than those relating to derivatives agreements and no less than 0.01% for financial transactions regarding derivatives agreements17.
Stopnje davka kot odstotek davčne osnove ne bodo nižje od 0,1 % za finančne transakcije, ki niso povezane s pogodbami na izvedene finančne instrumente, in 0,01 % za finančne transakcije v zvezi s pogodbami na izvedene finančne instrumente17.
The taxation rates as a percentage of the taxable amount will be no less than 0.1% for financial transactions other than those relating to derivatives agreements and no less than 0.01% for financial transactions regarding derivatives agreements17.
Stopnje davka kot odstotek davčne osnove ne bodo nižje od 0,1 % za finančne transakcije, ki niso povezane s pogodbami na izvedene finančne instrumente, in 0,01 % za finančne transakcije v zvezi s pogodbami na izvedene finančne instrumente3.
The taxes and levies component also grew significantly, with its share of the average price increasing from 28 % to 38 %.
Tudi element davkov in dajatev se je znatno povečal, in sicer se je njegov delež pri povprečni ceni povečal z 28 % na 38 %.
The taxes and levies component of industry's electricity costs increased by 127% over the period expressed as an EU weighted average.
Komponenta davkov in dajatev v stroških industrije za električno energijo se je v obdobju, zajetim s tehtanim povprečjem EU, povečala za 127 %.
The taxes and levies component saw an increase of 4.2% a year, to € 15.6  MWh.
Element davkov in dajatev se je letno povečal za 4,2 % na 15,6 EUR/MWh.
the taxes listed in Annex III where a deduction is provided for under national rules.
davke iz Priloge III, kadar je odbitek določen z nacionalnimi pravili.
The taxpayer applies the same approach consistently over time.
davkoplačevalec dosledno uporablja isti pristop,
the taxpayer by itself, or together with its associated enterprises, holds a direct or indirect participation of more than 50% of the voting rights, or owns more than 50% of capital or is entitled to receive more than 50% of the profits of that entity;
davčni zavezanec je sam ali s povezanimi podjetji neposredno ali posredno udeležen v subjektu z več kot 50 % glasovalnih pravic ali ima več kot 50 % kapitala ali je upravičen do več kot 50 % dobička navedenega subjekta;
The taxpayer has no guarantee that double taxation will be eliminated, nor that the tax administrations will proceed swiftly.
Davkoplačevalec nima nobenega zagotovila, da bo dvojno obdavčevanje dejansko odpravljeno, niti da bodo davčne uprave svoje delo hitro opravile.
The taxpayer is able to explain for what reasons his forecast did not match the result achieved, when it is required by internal legislation in at least one of the MS involved.
davkoplačevalec lahko pojasni, zakaj se njegova napoved ne ujema z doseženim rezultatom, kadar se to zahteva v skladu z notranjo zakonodajo vsaj ene od zadevnih DČ.
The taxpayer is involved in this evaluation and is consulted.
Davkoplačevalec sodeluje pri tem preverjanju in posvetovanju.
The taxpayer makes the adjustment before filing the tax return.
davkoplačevalec izvede prilagoditev pred vložitvijo davčne napovedi,
The taxpayer makes the adjustment symmetrically in the accounts in both MS involved.
davkoplačevalec izvede prilagoditev simetrično v računovodskih izkazih obeh zadevnih DČ,
The taxpayer must maintain documentation throughout the APA so that the tax administration can monitor the way the APA is applied.
Davkoplačevalec mora med trajanjem vnaprejšnjega cenovnega sporazuma hraniti dokumentacijo, tako da lahko davčna uprava spremlja način, na katerega se vnaprejšnji cenovni sporazum uporablja.
The taxpayer needs to provide a comprehensive analysis of all relevant facts and present evidenced based reasons as to which contracting States should start the appropriate procedure.
Davkoplačevalec mora zagotoviti obsežno analizo zadevnih dejstev in predstaviti z dokazi podprte razloge, katere države morajo začeti ustrezni postopek.
The taxpayer shall be entitled to relief for double taxation in accordance with Article 55.
Davčni zavezanec je upravičen do oprostitve dvojne obdavčitve v skladu s členom 55.
The taxpayer shall be entitled to relief for double taxation in accordance with Article 76(1),(2),(3) and (5).
Davčni zavezanec je upravičen do oprostitve dvojne obdavčitve v skladu s členom 76(1), (2), (3) in (5).
The taxpayer shall indicate in its complaint to each respective competent authority which other Member States are concerned.
Davčni zavezanec v svoji pritožbi pred vsakim pristojnim organom navede, katere so druge zadevne države članice.
The taxpayer should have to submit its EU TPD to the tax administration only at the beginning of a tax audit or upon specific request.
Davkoplačevalec mora davčni upravi predložiti svoj EU TPD le na začetku davčne revizije ali na posebno zahtevo.
The taxpayer should make the formal application to the tax administration where it pays tax and at the same time to all other countries concerned.
Davkoplačevalec mora uradno vlogo vložiti pri davčni upravi, pri kateri plačuje davke, ter hkrati v vseh drugih zadevnih državah.
The taxpayer would have the possibility to refer to the national court in this case, to appoint the independent persons who would then chose the chairman.
Davčni zavezanec bi imel v takih primerih možnost, da se obrne na nacionalna sodišča za imenovanje neodvisnih oseb, ki bi nato izbrale predsednika.
The taxpayer would need to be consulted about which tax administrations to involve in the APA since the taxpayer's agreement to the terms and conditions of the APA needs to be obtained.
Z davkoplačevalcem se je treba posvetovati o tem, katere davčne uprave vključiti v pripravo vnaprejšnjega cenovnega sporazuma, ker je treba z njim doseči soglasje glede pogojev za vnaprejšnji cenovni sporazum.
The taxpayer(s) and the competent authorities of the Member States concerned shall provide any information, evidence or documents upon request by the Advisory Commission or Alternative Dispute Resolution Commission.
Davčni zavezanci in pristojni organi zadevnih držav članic na zahtevo svetovalne komisije ali komisije za alternativno reševanje sporov predložijo vse informacije, dokaze ali dokumente.
The taxpayer(s) should, as soon as possible, inform the tax administration(s) involved that (an)other party(ies), in (an)other Member State(s), could be involved in the case.
Davkoplačevalci morajo čim prej obvestiti zadevne davčne uprave, da so v zadevo lahko vpletene druge strani iz tretje države članice.
The taxpayers are consulted and indicate their agreement.
Posvetujejo se z davkoplačevalci in prikažejo sporazum.
The taxpayers receive assurances that the APA is acceptable.
Davkoplačevalci sprejmejo zagotovila, da je vnaprejšnji cenovni sporazum sprejemljiv.
The TBD Euro 5 sound limits are to be modified in a separate codecision act.
Mejne vrednosti hrupa Euro 5 TBD se spremenijo v posamičnem aktu, sprejetem po postopku soodločanja.
The TBT Agreement aims to make international trade easier, while recognising the right of WTO Members to adopt national technical regulations and conformity assessment procedures which could result in technical barriers to trade (due to adjustment costs as a result of divergent rules, information costs etc.).
Namen Sporazuma o TBT je olajšati mednarodno trgovino ob priznavanju pravice članic STO, da sprejmejo nacionalne tehnične predpise in postopke za ugotavljanje skladnosti, ki bi lahko ustvarili tehnične ovire za trgovino (zaradi stroškov prilagoditve, nastalih na podlagi različnih pravil, stroškov obveščanja itd.).
The TBT Agreement obliges WTO Members to set up a TBT Enquiry Point to answer all reasonable enquiries from other Members and interested parties on technical regulations adopted or proposed, conformity assessment procedures and standards45.
Sporazum o TBT od članic STO zahteva, da vzpostavijo center za informacije v zvezi s tehničnimi ovirami za trgovino, ki mora odgovarjati na vsa razumna vprašanja drugih članic in zainteresiranih strani glede sprejetih ali predlaganih tehničnih predpisov, postopkov za ugotavljanje skladnosti in standardov45.
The TBT Agreement requires each WTO Member to set up a notification authority to ensure the implementation of the provisions concerning notification procedures, and to ensure that an enquiry point exists11.
Sporazum o TBT od vsake članice STO zahteva, da imenuje organ za obveščanje in s tem zagotovi izvajanje določb v zvezi s postopki obveščanja ter zagotavlja obstoj informacijskega centra11.