natgillin/translations-raw huggingface dataset:
The EU TPD Code of Conduct sought to ensure a consistent approach by setting out the type of documentation that Member States should request and accept for the purposes of their own transfer pricing rules.
Kodeks ravnanja glede EU TPD zagotavlja dosleden pristop pri določanju vrste dokumentacije, ki jo države članice morajo zahtevati in sprejeti za namene lastnih pravil za oblikovanje transfernih cen.
The EU TPD consists of a masterfile, containing general information about the enterprise and its transfer pricing system that would be relevant and available to all MS concerned and, as a supplement to the masterfile, country specific documentation which would be available to those tax administrations with a legitimate interest in the appropriate tax treatment of the transactions covered by this documentation.
Kodeks ravnanja v zvezi z dokumentacijo za transferne cene je sestavljen iz glavne dokumentacije, ki vsebuje splošne informacije o podjetju in njegovem sistemu transfernih cen, ki bi bile lahko pomembne in na voljo vsem zadevnim DČ, ter, kot dopolnilo glavni dokumentaciji, iz dokumentacije za posamezno državo, ki bi bila na voljo davčnim upravam s pravnim interesom za primerno davčno obravnavo transakcij, ki jih ta dokumentacija zajema.
The EU TPD consists of two main parts: (i) one set of standardized and consistent documentation relevant for all EU group members of a multinational enterprise ("MNE") group (the "masterfile"), and (ii) several sets of standardized documentation containing country specific information that fit together with the “masterfile”.
EU TPD sestoji iz dveh glavnih delov: (i) zbirke standardizirane in dosledne dokumentacije, ki je pomembna za vse člane skupine mednarodnih podjetij znotraj EU („masterfile“), in (ii) več zbirk standardizirane dokumentacije, ki vsebuje informacije za posamezne države, ki ustrezajo „masterfilu“.
The EU TPD leaves some flexibility to taxpayers and to tax administrations as use of the EU TPD is optional for taxpayers while Member States may decide not to require transfer pricing documentation at all or to have transfer pricing documentation rules which require less information and documents than the EU TPD.
EU TPD dopušča nekaj prožnosti davkoplačevalcem in davčnim upravam, saj njena uporaba za davkoplačevalce ni obvezna, medtem ko se države članice lahko odločijo, da sploh ne bodo zahtevale dokumentacije za transferne cene ali da bodo imele pravila glede dokumentacije za transferne cene, ki zahtevajo manj informacij in dokumentov kot EU TPD.
The EU TPD should be implemented flexibly and should recognise the particular circumstances of the business concerned.
EU TPD zahteva prožno izvajanje in mora prepoznati posebne okoliščine zadevnega podjetja.
The EU TPD should contain enough details to allow the tax administration to make a risk assessment for case selection purposes or at the beginning of a tax audit, ask relevant and precise questions regarding the MNE's transfer pricing and assess the transfer prices of the inter-company transactions.
EU TPD mora vsebovati dovolj podrobnih podatkov, da davčni upravi omogoči, da oceni tveganje za namene izbiranja primerov ali na začetku davčne revizije, zastavi pomembna in natančna vprašanja glede transfernih cen znotraj mednarodnega podjetja in oceni transferne cene medpodjetniških transakcij.
The EU TPD should cover all group entities resident in the EU including controlled transactions between enterprises outside the EU and group entities resident in the EU.
EU TPD mora zajemati vse subjekte skupine s sedežem v EU, vključno z nadzorovanimi transakcijami med podjetji zunaj EU in subjekti skupine s sedežem v EU.
The EU TPD would have the potential to improve the quality of the documentation and enhance taxpayers' compliance with transfer pricing documentation requirements in EU Member States.
EU TPD predstavlja možnost izboljšanja kakovosti dokumentacije in večje skladnosti z zahtevami v zvezi z dokumentacijo za transferne cene v državah članicah s strani davkoplačevalcev.
The EU TPD would serve both as a basic set of information for the assessment of a multinational enterprise (MNE) group’s transfer prices and as a risk assessment tool for taxpayers to identify transactions that may require more detailed explanations and documentation and for tax administrations for case selection purposes and as a starting point for examination of the company's transfer pricing.
Davkoplačevalci uporabljajo EU TPD kot osnovno zbirko informacij za oceno transfernih cen znotraj skupine mednarodnih podjetij in kot orodje za oceno tveganja pri identificiranju transakcij, ki utegnejo zahtevati podrobno razlago in dokumentacijo, davčne uprave pa za namene izbiranja primerov in kot izhodišče za preučitev transfernih cen v podjetju.
The EU traceability framework (identification systems, labelling, and TRACES, the Community TRAde Control and Expert System) aims to improve the quality, accuracy, availability and timeliness of the provision of data on live animals, food from animal origin and feed.
Cilj okvira EU za sledljivost (sistemi identificiranja, označevanja in računalniški veterinarski sistem TRACES − Trade Control and Expert System) je izboljšati kakovost, natančnost, razpoložljivost in pravočasnost zagotavljanja podatkov o živih živalih, živilih živalskega izvora in krmi.
The EU trade balance of biodiesel changed from positive in 2005 (355 Ktoe exported) to negative in 2007 (1.8 Mtoe of biodiesel imported).
Trgovinska bilanca EU za biodizelsko gorivo se je spremenila s pozitivne leta 2005 (izvoz 355 ktoe biodizelskega goriva) na negativno leta 2007 (uvoz 1,8 mtoe biodizelskega goriva).
The EU traditionally favours the use of economic instruments to internalise external costs as the allow the market to determine how to react most efficiently and with limited costs.
EU običajno daje prednost uporabi ekonomskih instrumentov za internalizacijo zunanjih stroškov, saj omogočajo, da se na trgu določijo najučinkovitejši načini in se omejijo stroški.
The EU Transfer Pricing Documentation (EU TPD) approach combines aspects of the standardized and of the centralized (integrated global) documentation approach.
Pristop dokumentacije za transferne cene v EU (EU TPD) združuje vidike pristopa standardizirane in centralizirane (integrirane globalne) dokumentacije.
The EU transfer pricing documentation: description of the approach
Dokumentacija za transferne cene za povezana podjetja v EU: opis pristopa
The EU Transfer Pricing framework will be improved in terms of efficiency and enforceability when combined with the solution proposed.
V povezavi s predlagano rešitvijo se bosta izboljšali učinkovitost in izvršljivost okvira EU za določanje transfernih cen.
The EU transport policy aims to offer a high level of mobility to people and business throughout the Union, while at the same time protecting the environment from the negative effects of transport.
Cilj prometne politike EU je, da ponudi ljudem in podjetjem v Uniji visoko stopnjo mobilnosti, pri čemer se pred negativnimi vplivi prometa hkrati zavaruje okolje.
The EU Treaties demand that the EU promotes its values, including the development of poorer countries, high social and environmental standards, and respect for human rights, around the world.
Pogodbe EU zahtevajo, da EU po vsem svetu spodbuja svoje vrednote, vključno z razvojem revnejših držav, visokimi socialnimi in okoljskimi standardi ter spoštovanjem človekovih pravic.
The EU Treaties establish fisheries management as one of the exclusive competences of the Community.
V pogodbah EU je upravljanje ribištva določeno kot ena od izključnih pristojnosti Skupnosti.
The EU Treaties give recognition to its economic, social and environmental dimensions which should be addressed together.
V pogodbah EU so priznane gospodarske, socialne in okoljske razsežnosti trajnostnega razvoja, ki jih je treba obravnavati skupaj.
The EU Treaty provides a variety of possibilities with regard to the legal basis on which to establish the EIT, through its provisions on education, research and competitiveness.
Pogodba EU določa številne možnosti v zvezi s pravno podlago, na kateri je ETI lahko ustanovljen, prek njenih določb o izobraževanju, raziskavah in konkurenčnosti.
The EU Treaty requires the EU to become a member of the European Convention on Human Rights.
Pogodba o EU določa, da mora EU postati pogodbenica Evropske konvencije o človekovih pravicah.
The EU Treaty sets as objective for Cohesion Policy to reduce economic, social and territorial disparities, providing particular support to less developed regions.
V Pogodbi EU so določeni cilji kohezijske politike glede zmanjšanja gospodarskih, socialnih in teritorialnih razlik, namenjeni zagotavljanju posebne podpore manj razvitim regijam.
The EU tuna sector, as indicated above, has provided multiple investments and has generated economic activity in third countries in line with EU guidelines, channelled to countries benefiting from the systems of preferences granted by the EU.
Kot je bilo navedeno zgoraj, je evropski sektor tunov izpeljal številne naložbe in v skladu s smernicami EU spodbudil gospodarsko dejavnost v tretjih državah, ki uživajo ugodnosti preferencialnih režimov EU.
The EU type-approval certificate shall contain, as attachments, the following:
Potrdilu o EU-homologaciji se priložijo naslednje priloge:
The EU type-approval for the final stage of completion shall be granted only after the approval authority has verified that the type of vehicle approved at the final stage meets at the time of the approval all applicable technical requirements.
EU-homologacija za končno fazo dodelave se podeli šele po tem, ko homologacijski organ preveri, da tip vozila, homologiran v končni fazi, v trenutku homologacije izpolnjuje vse veljavne tehnične zahteve.
The EU type-approval mark of a component or a separate technical unit shall consist of the following:
Oznaka EU-homologacije sestavnega dela ali samostojne tehnične enote je sestavljena iz:
The EU type-approval mark shall be in accordance with Annex VII.
Oznaka EU-homologacije je skladna s Prilogo VII.
The EU type-approval mark shall consist of a rectangle surrounding the lower case letter ‘e’ followed by the distinguishing letter(s) or number of the Member State which has granted the approval:
Ta oznaka EU-homologacije sestoji iz pravokotnika, ki obdaja malo črko „e“ in črkovno ali številčno oznako države članice, ki je podelila homologacijo:
The EU type-approval number shall consist of four sections for whole-vehicle type-approvals and five sections for system, component, and separate technical unit type-approvals as follows.
Pri homologaciji celotnega vozila je številka EU-homologacije sestavljena iz štirih razdelkov, pri homologaciji sistema, sestavnega dela ali posamezne tehnične enote pa iz petih razdelkov, kot je navedeno v nadaljevanju.
The EU type-approval system has to enable each Member State to confirm that every type of vehicle and every type of system, component and separate technical unit intended for such type of vehicle has undergone the tests and inspections provided for in this Regulation to verify its compliance with the type-approval requirements of this Regulation and that its manufacturer has obtained a type-approval certificate for it.
Sistem EU-homologacije mora vsaki državi članici omogočiti potrditev, da so se za vsak tip vozila in vsak tip sistema, sestavnega dela in samostojne tehnične enote, namenjene za taka vozila, izvedli preskusi in pregledi iz te uredbe, namenjeni preverjanju skladnosti z zahtevami za homologacijo iz te uredbe, in da je njegov proizvajalec zanj pridobil potrdilo o EU-homologaciji.
The EU type-approval system obliges a manufacturer to produce his vehicles, systems, components and separate technical units in conformity with the approved type.
Proizvajalec mora v skladu s sistemom EU-homologacije svoja vozila, sisteme, sestavne dele in samostojne tehnične enote proizvajati v skladu s homologiranim tipom.
the EU UA must recognise the relationships between cities and towns and the adjacent/surrounding peri-urban areas which contribute to urban quality of life;
je treba v agendi EU za mesta upoštevati razmerje med mesti in pripadajočimi oz. okoliškimi primestnimi območji, ki prispevajo h kakovosti življenja v mestih;
the EU UA should not be in conflict with or limit the development of rural areas;
agenda EU za mesta ne sme biti v neskladju z razvojem podeželja ali ga zavirati;
The EU undertakes to assist all countries who request it, both in preparatory and pandemic phases, particularly the least developed and thus most vulnerable countries, specifically referring to Africa and Asia.
EU skuša pomagati vsem državam, ki zaprosijo za pomoč, tako v pripravljalni kot tudi pandemični fazi, zlasti najmanj razvitim in tako najbolj ranljivim državam, pri čemer so mišljene predvsem države v Afriki in Aziji.
The EU unemployment rate kept falling and stood at 8.6% in September 2016, reaching its lowest level since 2009.
stopnja brezposelnosti v EU se še naprej znižuje in je septembra 2016 znašala 8,6 %, kar je najnižja raven od leta 2009;
The EU Union can also introduce legislation on equality at work between women and men, which is one of the components of family policy, as well as on child protection and development, drawing on the European Commission’s recent agenda for the rights of the child14.
EU lahko sprejema tudi predpise na področju poklicne enakosti med spoloma, ki je ena od sestavin vsake družinske politike, ter na področju zaščite in razvoja otrok, na podlagi nedavne agende Evropske komisije za otrokove pravice.14
The EU urgently needs to be represented outside its borders by shared trade missions that are able to strengthen Europe's strategic presence, in particular when it comes to relations with the EU's main trading partners.
Nujno je, da se EU navzven predstavlja s skupnimi trgovinskimi misijami, ki lahko okrepijo celotno strateško prisotnost Evrope, še posebej v odnosih z glavnimi trgovinskimi partnerji EU.
The EU uses financial instruments for external relations to support the implementation of these external policies, in particular in:
EU uporablja finančne instrumente za zunanje odnose v podporo izvajanju teh zunanjih politik, zlasti pri:
The EU value added of a well-functioning Blue Card is providing one, transparent, flexible and streamlined scheme for HSW, that can better compete with schemes of traditional immigration countries, such as US, Canada and Australia, by pooling efforts together, offering tangible intra-EU mobility rights, making use of the wider labour market, and marketing the EU globally with an attractive and clear EU brand.
Dodana vrednost dobro delujočega sistema modre karte EU je zagotavljanje enega, preglednega, prožnega in poenostavljenega sistema za visoko usposobljene delavce, ki lahko uspešneje konkurira sistemom klasičnih držav priseljevanja, kot so Združene države Amerike, Kanada in Avstralija, z združevanjem prizadevanj, zagotavljanjem oprijemljivih pravic za mobilnost znotraj EU, izkoriščanjem širšega trga dela ter trženjem EU na svetovni ravni s privlačno in jasno znamko EU.
The EU view on the unsettled issues
STALIŠČE EU DO NEREŠENIH VPRAŠANJ
the EU visa cost should not increase further;
stroški vizumov za države EU se ne smejo še naprej zviševati;
The EU wanted to offer a different approach to that of the USA, which focused on crackdown tools.
EU je želela ponuditi drugačen pristop od ameriškega, ki se je osredotočal na represivna orodja.
The EU wants to conclude a comprehensive and detailed strategic agreement whereas the Russian side prefers the conclusion of a basic framework political agreement that would be followed by detailed sectoral agreements in the sectors of Russia's interests1.
EU želi skleniti obširen in podroben strateški sporazum, ruska stran pa želi temeljni okvirni politični sporazum, ki bi mu sledili podrobni sporazumi na posameznih področjih, ki so v ruskem interesu.1
The EU wants to conclude a comprehensive and detailed strategic treaty whereas the Russian side prefers the conclusion of a basic framework political treaty that would be followed by detailed sectoral agreements in the sectors of Russia's interests1.
EU želi skleniti obširen in podroben strateški sporazum, ruska stran pa želi temeljni okvirni politični sporazum, ki bi mu sledili podrobni sporazumi na posameznih področjih, ki so v ruskem interesu.1
The EU wants to confirm, adapt, promote and enhance this concept worldwide.
EU želi ta pojem potrditi, prilagoditi, spodbujati in okrepiti po vsem svetu.
The EU wants to support them in building real democracies and peaceful and prosperous societies.
Želi jih podpreti pri vzpostavljanju pravih demokracij ter miroljubnih družb blaginje.
The EU was a key contributor to this international consensus, reflecting its earlier positions26.
Unija je bistveno pripomogla k mednarodnemu soglasju, ki odraža njena prvotna stališča26.
The EU was a substantial contributor to this review, including through its April 2006 report3 on measures it has taken in response to the UN call, both in the context of international cooperation, and in European waters.
Pri tem pregledu je imela EU pomembno vlogo, tudi s svojim poročilom3 iz aprila 2006 o ukrepih, ki jih je sprejela na poziv ZN v okviru mednarodnega sodelovanja in v evropskih vodah.
The EU was at the same time developing new programmes on, for instance, economic growth and job creation.
EU je vzporedno razvijala druge programe, ki so bili med drugim usmerjeni v gospodarsko rast in zaposlovanje.
The EU was expected to either compensate Africa for its colonisation and despoiling or to accept Africa's immigrants …
od EU se zahteva, da Afriki povrne škodo za kolonizacijo in plenjenje njenih dobrin ali da sprejme njene priseljence …;
The EU was expected to either compensate Africa for its colonisation and despoiling or to accept Africa's immigrants …
od EU se zahteva, da Afriki povrne škodo za kolonizacijo in plenjenje njenih dobrin ali da sprejme njene priseljence...;
The EU was expected to either compensate Africa for its colonisation and despoiling or to accept Africa's immigrants …
od EU se zahteva, da Afriki povrne škodo za kolonizacijo in plenjenje njenih dobrin ali da sprejme njene priseljence…;
The EU was first in recognising that efforts made outside its borders can stimulate private sector action.
EU je prva priznala, da lahko prizadevanja zunaj njenih meja spodbudijo ukrepanje na ravni zasebnega sektorja.
The EU was first to develop 4G wireless technology, but late in deploying it compared to other advanced regions.
EU je prva razvila brezžično tehnologijo 4G, vendar jo je v primerjavi z drugimi naprednimi regijami začela uvajati pozno.
The EU was granted SESAME observer status in 2015 and has made a major contribution to the project, notably by providing a state-of-the-art magnet system for the main storage ring and through support to training capacities.
EU je leta 2015 dobila status opazovalke v projektu SESAME in je k projektu veliko prispevala, zlasti z zagotovitvijo najsodobnejšega sistema magnetov za glavni shranjevalni obroč in s podporo zmogljivostim za usposabljanje.
The EU was instrumental in shaping the global 2030 Agenda, which is fully consistent with Europe's vision and has now become the world's blueprint for global sustainable development.
EU je pomembno prispevala k oblikovanju svetovne Agende 2030, ki je popolnoma skladna z vizijo Evrope in je postala svetovni temeljni načrt za trajnostni razvoj sveta.
The EU was largely a first mover in green solutions, but its advantage is being challenged by key competitors, notably China and North America.
EU je v veliki meri prednjačila na trgu zelenih rešitev, vendar se njena prednost zdaj manjša v korist njenih konkurentov, zlasti Kitajske in Severne Amerike.
The EU was now paying the price for the failure of all the attempts to make it something more than a vast market based on common rules.
Doslej namreč noben poskus, da bi Evropsko unijo spremenili v kaj več kot le velik trg, ki temelji na skupnih pravilih, ni bil uspešen.
The EU was represented by the Commission at the G8 Science Ministers Meeting that took place in London on 12 June 2013, where the continuing work of the Group of Senior Officials on global research infrastructures was endorsed, together with important resolutions on global challenges and open scientific data.
Komisija je zastopala EU na srečanju ministrov za znanost skupine G-8, ki je 12. junija 2013 potekalo v Londonu in na katerem je bilo potrjeno nadaljevanje dela skupine visokih uradnikov v zvezi z globalnimi raziskovalnimi infrastrukturami, vključno s pomembnimi resolucijami o globalnih izzivih in prostodostopnih znanstvenih podatkih.
The EU was the largest donor with about € 1.5 billion.
Največji donator je bila EU z okoli 1,5 milijarde evrov.
The EU was the world's leading exporter and importer of chemicals, accounting for more than half of worldwide trade.
EU je bila vodilna svetovna izvoznica in uvoznica kemikalij, saj je njen izvoz in uvoz znašal več kot polovico svetovne trgovine s kemikalijami.
The EU was the world's leading exporter and importer of chemicals, accounting for more than half of worldwide trade.
EU je vodilna svetovna izvoznica in uvoznica kemikalij, saj njen izvoz in uvoz znašata več kot polovico svetovne trgovine s kemikalijami.
The EU was, for example, glaringly absent from the recent Paris Conference on new sources of development financing.
Očitna je bila na primer odsotnost EU na nedavni pariški konferenci o novih virih financiranja razvoja.
The EU Water Framework Directive - integrated river basin management for Europe, Implementation of Directive 2000/60/EC.
Direktiva o določitvi okvira za ukrepe Skupnosti na področju vodne politike – načrti za integrirano upravljanje povodij, izvajanje Direktive 2000/60/ES
The EU Water Initiative and ACP-EU Water Facility (funded under the European Development Fund (EDF) with € 500 million) are major contributions towards the achievement of the MDG and WSSD targets for water and sanitation, within the context of an integrated approach to water resources management at the basin level.
Pobuda EU na področju voda in pomoč na področju voda med državami AKP-EU (financirana v okviru Evropskega razvojnega sklada (ERS) v višini 500 milijonov EUR) sta glavna prispevka k doseganju razvojnih ciljev novega tisočletja in ciljev Svetovnega vrha o trajnostnem razvoju na področju voda in sanitacije, znotraj celostnega pristopa k upravljanju z vodnimi viri na ravni povodja.
The EU Water Initiative contributes to these policy objectives.
Evropska pobuda za vodo prispeva k tem političnim ciljem.
The EU web-accessibility market is estimated at € 2 billion, but realises less than 10 % of its potential.
Trg spletne dostopnosti v EU je ocenjen na 2 milijardi EUR, vendar je izkoriščenega manj kot 10 % njegovega potenciala.
The EU website contained options for larger fonts, but the external evaluation pointed out that it could have been designed in an even more accessible way to a wider range of people with disabilities such as blindness and low vision, deafness and hearing loss.
Spletišče EU je zajemalo možnosti za večje črke, vendar je bilo v zunanji oceni poudarjeno, da bi lahko bilo dostopnejše širšemu krogu invalidov, npr. slepim in slabovidnim, gluhim in naglušnim.
The EU welcomes an open dialogue with SWFs owners and recognises the benefits of a global approach to a common framework for SWF investment.
EU pozdravlja odprt dialog z lastnicami DPS in priznava koristi globalnega pristopa k skupnemu okviru za naložbe DPS.
The EU Wildlife Trade Enforcement Group set up under Regulation (EC) 338/97 and consisting of representatives of EU Member States' enforcement authorities is to review progress twice a year.
Skupina EU za izvajanje ureditve trgovine s prostoživečimi vrstami, ki je bila ustanovljena na podlagi Uredbe (ES) št. 338/97 in jo sestavljajo predstavniki izvršnih organov držav članic EU, dvakrat letno prouči napredek.
The EU will accept that it cannot demand openness from China from behind barriers of its own.
EU bo upoštevala dejstvo, da od Kitajske ne more zahtevati odprtosti, če sama gradi svoje ovire.