natgillin/translations-raw huggingface dataset:
Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company &amp; apos;s undistributed profits to a tax on the company &amp; apos;s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. &amp; quot;.
Kadar dobiček ali dohodek družbe, ki je rezident države pogodbenice, izhaja iz druge države pogodbenice, ta druga država ne sme uvesti nobenega davka na dividende, ki jih plača družba, razen če se te dividende plačajo rezidentu te druge države ali če je delež, v zvezi s katerim se take dividende plačajo, dejansko povezan s stalno poslovno enoto ali stalno bazo v tej drugi državi, niti ne sme uvesti davka od nerazdeljenega dobička na nerazdeljeni dobiček družbe, tudi če so plačane dividende ali nerazdeljeni dobiček v celoti ali delno sestavljeni iz dobička ali dohodka, ki nastane v tej drugi državi.«
The term &amp; quot;interest &amp; quot; as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor &amp; apos;s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures.
Izraz »obresti«, kakor je uporabljen v tem členu, pomeni dohodek iz vseh vrst terjatev, ne glede na to, ali so zavarovane s hipoteko, in ne glede na to, ali dajejo pravico do udeležbe pri dolžnikovem dobičku, zlasti dohodek iz državnih vrednostnih papirjev ter dohodek iz obveznic ali zadolžnic, vključno s premijami in nagradami od takih vrednostnih papirjev, obveznic ali zadolžnic.
In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. &amp; quot;.
V tem primeru se presežni del plačil še naprej obdavčuje v skladu z zakonodajo vsake države pogodbenice, pri čemer je treba upoštevati druge določbe te konvencije.«
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. &amp; quot;.
Dobiček iz odtujitve premoženja, ki ni navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.«
&amp; quot;a) Where a resident of Switzerland derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Slovenia, Switzerland shall, subject to the provisions of subparagraph b), exempt such income or capital from tax but may, in calculating tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if the exempted income or capital had not been so exempted.
»a) Kadar rezident Švice doseže dohodek ali ima v lasti premoženje, ki se v skladu z določbami te konvencije lahko obdavči v Sloveniji, Švica v skladu z določbami pododstavka b tak dohodek ali premoženje oprosti davka, vendar lahko pri izračunu davka od preostalega dohodka ali premoženja tega rezidenta vseeno upošteva davčno stopnjo, ki bi veljala, če oproščeni dohodek ali premoženje ne bi bila tako oproščena.
However, such exemption shall apply to gains referred to in paragraph 4 of Article 13 only if actual taxation of such gains in Slovenia is demonstrated. &amp; quot;.
Vendar taka oprostitev za dobičke, navedene v četrtem odstavku 13. člena, velja samo, če je izkazana dejanska obdavčitev takih dobičkov v Sloveniji.«
The members of the arbitration board shall be subject to the limitations of disclosure described in paragraph 2 of Article 26 with respect to the information so released. &amp; quot;.
Za člane arbitražnega odbora veljajo omejitve v zvezi z razkritjem, opisane v drugem odstavku 26. člena glede tako sporočenih informacij.«
In order to obtain such information, the tax authorities of the requested Contracting State, if necessary to comply with its obligations under this paragraph, shall have the power to enforce the disclosure of information covered by this paragraph, notwithstanding paragraph 3 or any contrary provisions in its domestic laws. &amp; quot;.
Za pridobivanje takih informacij so davčni organi zaprošene države pogodbenice, če je to potrebno za ravnanje v skladu z njenimi obveznostmi po tem odstavku, pooblaščeni, da lahko razkrijejo informacije, ki jih ta odstavek zajema, ne glede na tretji odstavek ali kakršne koli nasprotne določbe v njeni domači zakonodaji.«
It is understood that the term &amp; quot;pension scheme &amp; quot; as used in the Convention means any plan, scheme, fund, foundation, trust or other arrangement established in a Contracting State which is regulated by and generally exempt from income taxation in that State and operated principally to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such schemes, and includes the following:
Razume se, da izraz »pokojninski načrt«, kakor je uporabljen v konvenciji, pomeni kakršen koli načrt, sklad, fundacijo, skrbniški sklad ali drug dogovor, oblikovan in predpisan v državi pogodbenici, ter na splošno oproščen davka na dohodek v tej državi in v glavnem deluje tako, da upravlja ali zagotavlja pokojnine ali pokojninske prejemke ali pridobiva dohodek v korist enega ali več takih načrtov ter vključuje:
(i) the Federal Act on old age and survivors &amp; apos; insurance, of 20 December 1946;
i) Zvezni zakon o starostnem zavarovanju in zavarovanju za preživele družinske člane z dne 20. decembra 1946,
(ii) the Federal Act on disabled persons &amp; apos; insurance, of 19 June 1959;
ii) Zvezni zakon o zavarovanju invalidov z dne 19. junija 1959,
(iii) the Federal Act on supplementary pensions in respect of old age, survivors &amp; apos; and disabled persons &amp; apos; insurance, of 6 October 2006;
iii) Zvezni zakon o dodatnih pokojninah v zvezi s starostnim zavarovanjem, zavarovanjem za preživele družinske člane in zavarovanjem invalidov z dne 6. oktobra 2006;
(iv) the Federal Act on old age, survivors &amp; apos; and disabled persons &amp; apos; insurance payable in respect of employment or self-employment of 25 June 1982, including the non-registered pension schemes which offer occupational pension plans; and
iv) Zvezni zakon o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982, vključno z neregistriranimi pokojninskimi načrti, ki nudijo pokojninsko zavarovanje v podjetju, in
(v) the forms of individual recognised pension schemes comparable with the occupational pension plans, in accordance with article 82 of the Federal Act on old age, survivors &amp; apos; and disabled persons &amp; apos; insurance payable in respect of employment or self-employment of 25 June 1982;
v) oblike posameznih priznanih pokojninskih načrtov, primerljive s pokojninskim zavarovanjem v podjetju, v skladu z 82. členom Zveznega zakona o starostnem zavarovanju, zavarovanju za preživele družinske člane in zavarovanju invalidov, plačljivih v zvezi z zaposlitvijo ali samozaposlitvijo, z dne 25. junija 1982,
In respect of paragraph 1 of Article 4, it is understood and confirmed that the term &amp; quot;resident of a Contracting State &amp; quot; also includes:
V skladu s prvim odstavkom 4. člena se razume in potrdi, da izraz »rezident države pogodbenice« vključuje tudi:
The term &amp; quot;conduit arrangement &amp; quot; means a transaction or series of transactions which is structured in such a way that a resident of a Contracting State entitled to the benefits of the Convention receives an item of income arising in the other Contracting State but that resident pays, directly or indirectly, all or substantially all of that income (at any time or in any form) to another person who is not a resident of either Contracting State and who, if it received that item of income directly from the other Contracting State, would not be entitled under a Convention for the avoidance of double taxation between the State in which that other person is resident and the Contracting State in which the income arises, or otherwise, to benefits with respect to that item of income which are equivalent to, or more favorable than, those available under this Convention to a resident of a Contracting State; and the main purpose of such structuring is obtaining benefits under this Convention.
Izraz »preusmerjevalni dogovor« pomeni transakcijo ali niz transakcij, ki so strukturirane tako, da rezident države pogodbenice, ki je upravičen do ugodnosti konvencije, prejme del dohodka, ki nastane v drugi državi pogodbenici, vendar ta rezident neposredno ali posredno plača ves ali skoraj ves dohodek (kadar koli in v kateri koli obliki) drugi osebi, ki ni rezident nobene od držav pogodbenic, in če bi prejela ta del dohodka neposredno iz druge države pogodbenice, ne bi bila upravičena po konvenciji o izogibanju dvojnega obdavčevanja med državo, v kateri je ta druga oseba rezident, in državo, v kateri dohodek nastane, ali drugače, do ugodnosti v zvezi s tem delom dohodka, ki so enakovredne ali ugodnejše od tistih, ki so na voljo rezidentu države pogodbenice po tej konvenciji; glavni namen takega strukturiranja pa je pridobitev ugodnosti po tej konvenciji.
It is understood that the term &amp; quot;pension &amp; quot; or &amp; quot;pensions &amp; quot; as used in Articles 18 and 19, respectively, does not only cover periodic payments, but also includes lump sum payments.
Razume se, da izraza »pokojnina« in »pokojnine«, uporabljena v 18. oziroma 19. členu, ne zajemata samo rednih izplačil, temveč tudi enkratna izplačila.
As regards Article 18 and Article 24 contributions to a pension scheme of a Contracting State that are made by or on behalf of an individual who renders services in the other Contracting State shall, for the purposes of determining the individual &amp; apos;s tax payable and the profits of an enterprise which may be taxed in that other State, be treated in that other State in the same way and subject to the same conditions and limitations as contributions made to a pension scheme in that other State, provided that the individual was not a resident of that other State, and was participating in the pension scheme, immediately before beginning to provide services in that other State.
V zvezi z 18. in 24. členom se prispevki v pokojninski načrt države pogodbenice, ki jih plača posameznik, ki opravlja storitve v drugi državi pogodbenici, ali so plačani v njegovem imenu zaradi določitve posameznikovega davka, ki se plača, in dobička podjetja, ki se lahko obdavči v tej drugi državi, obravnavajo v tej drugi državi enako ter pod enakimi pogoji in omejitvami kakor prispevki, plačani v pokojninski načrt v tej drugi državi, če posameznik ni bil rezident te druge države in je prispeval v pokojninski načrt, tik preden je začel opravljati storitve v tej drugi državi.
c) It is understood that the standard of &amp; quot;foreseeable relevance &amp; quot; is intended to provide for exchange of information in tax matters to the widest possible extent and, at the same time, to clarify that the Contracting States are not at liberty to engage in &amp; quot;fishing expeditions &amp; quot; or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer.
c) Razume se, da je namen standarda »predvidena pomembnost« zagotoviti izmenjavo podatkov o davčnih zadevah v čim večjem obsegu, hkrati pa razjasniti, da se državi pogodbenici ne smeta ukvarjati z »naključnimi poizvedbami« ali zaprositi za informacije, ki najverjetneje niso pomembne za davčne zadeve določenega davkoplačevalca.
e) It is understood that in case of an exchange of information, the administrative procedural rules regarding taxpayers &amp; apos; rights provided for in the requested Contracting State remain applicable.
e) Razume se, da pri izmenjavi informacij uporabljajo administrativna postopkovna pravila glede pravic davkoplačevalcev, ki jih imajo v zaprošeni državi pogodbenici.
It is further understood that this provision aims at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process. &amp; quot;.
Razume se tudi, da je cilj te določbe zagotoviti davkoplačevalcem pošten postopek in ne preprečiti ali neupravičeno zavlačevati postopka izmenjave informacij.«
Expressing the firm belief that cooperation among riparian States on transboundary watercourses and international lakes contributes to peace and security and to sustainable water management, and is to everyone &amp; apos;s benefit,
ob izražanju trdnega prepričanja, da sodelovanje med državami na obrežjih čezmejnih vodotokov in mednarodnih jezer prispeva k miru in varnosti ter trajnostnemu upravljanju voda in koristi vsem,
Any such request for accession by Members of the United Nations shall not be considered for approval by the Meeting of the Parties until this paragraph has entered into force for all the States and organizations that were Parties to the Convention on 28 November 2003 &amp; quot;.
Sestanek pogodbenic ne bo obravnaval odobritve nobene take prošnje za pristop članic Združenih narodov, dokler ta odstavek ne začne veljati za vse države in organizacije, ki so bile 28. novembra 2003 pogodbenice konvencije.«
- no agreements are required under § 4.1.2.4 and no administration &amp; apos;s name is included under § 4.1.3.2; or
- ne zahtevajo se nobena soglasja po točki 4.1.2.4 in nobeno ime uprave ni vključeno po točki 4.1.3.2 ali
- all agreements have been received and no administration &amp; apos;s name is removed under § 4.1.2.9 or included under § 4.1.3.2.
- vsa soglasja so bila prejeta in nobeno ime uprave ni črtano po točki 4.1.2.9 ali vključeno po točki 4.1.3.2.
The proposed modification shall lapse if the administration does not modify within 30 days the characteristics so that they comply with Section II of Annex 4. This 30-day period starts on the date of the dispatch of the Bureau &amp; apos;s request.
Predlagana sprememba zastara, če uprava v 30 dneh ne spremeni karakteristik tako, da ustrezajo oddelku II priloge 4. To tridesetdnevno obdobje se začne z dnem, ko se pošlje prošnja urada.
4.1.3.3 The administration proposing to modify the Plans shall seek the agreement of the administrations whose agreement has not been obtained (see also § 4.1.2.9) and which &amp; apos; are listed in the publication referred to in § 4.1.2.8 b) or § 4.1.3.2, as appropriate, by applying the procedure contained in § 4.1.4 below.
4.1.3.3 Uprava, ki predlaga spremembo načrtov, si prizadeva za soglasje uprav, katerih soglasje še ni pridobljeno (glej tudi točko 4.1.2.9) in ki so na seznamu v publikaciji iz točke 4.1.2.8 b ali 4.1.3.2, kakor je primerno, z uporabo postopka iz točke 4.1.4 spodaj.
4.1.3.4 If all agreements have been received and no administration &amp; apos;s name is removed under § 4.1.2.9 and no administration &amp; apos;s name is included under § 4.1.3.2, the procedure contained in § 4.1.5.3 applies.
4.1.3.4 Če so bila prejeta vsa soglasja in ni bilo črtano nobeno ime uprave po točki 4.1.2.9 in ni bilo vključeno nobeno ime uprave po točki 4.1.3.2, se uporablja postopek iz točke 4.1.5.3.
4.1.4.6 An administration which is not in a position to give its agreement to the proposed modification with respect to its broadcasting service shall give its decision, with reasons related to &amp; apos; its broadcasting service, within 75 days from the date of publication of the BR IFIC referred to in § 4.1.2.8 b) or § 4.1.3.2, as appropriate.
4.1.4.6 Uprava, ki ne more dati soglasja k predlagani spremembi glede svoje radiodifuzne storitve, sprejme odločitev na podlagi razlogov, povezanih z njeno radiodifuzno storitvijo, v 75 dneh od dne objave BR IFIC iz točke 4.1.2.8 b ali 4.1.3.2, kakor je primerno.
- no agreements are required under § 4.2.2.3 and no administration &amp; apos;s name is included under § 4.2.3.2; or
- ne zahtevajo se nobena soglasja po točki 4.2.2.3 in nobeno ime uprave ni vključeno po točki 4.2.3.2 ali
- all agreements have been received and no administration &amp; apos;s name is removed under § 4.2.2.7 or included under § 4.2.3.2.
- vsa soglasja so prejeta in nobeno ime uprave ni bilo črtano po točki 4.1.2.9 ali vključeno po točki 4.1.3.2.
4.2.3.4 If all agreements have been received and no administration &amp; apos;s name is removed under § 4.2.2.7 and no administration &amp; apos;s name is included under § 4.2.3.2, the procedure contained in § 4.2.5.3 applies.
4.2.3.4 Če so bila prejeta vsa soglasja in nobeno ime uprave ni bilo črtano po točki 4.2.2.7 in nobeno ime uprave ni bilo vključeno po točki 4.2.3.2, se uporablja postopek po točki 4.2.5.3.
- the expression &amp; quot;original Treaties &amp; quot; means:
- izraz »izvirne pogodbe« pomeni:
- the expression &amp; quot;present Member States &amp; quot; means the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland;
- izraz »sedanje države članice« pomeni Kraljevino Belgijo, Republiko Bolgarijo, Češko republiko, Kraljevino Dansko, Zvezno republiko Nemčijo, Republiko Estonijo, Irsko, Helensko republiko, Kraljevino Španijo, Francosko republiko, Italijansko republiko, Republiko Ciper, Republiko Latvijo, Republiko Litvo, Veliko vojvodstvo Luksemburg, Republiko Madžarsko, Republiko Malto, Kraljevino Nizozemsko, Republiko Avstrijo, Republiko Poljsko, Portugalsko republiko, Romunijo, Republiko Slovenijo, Slovaško republiko, Republiko Finsko, Kraljevino Švedsko ter Združeno kraljestvo Velika Britanija in Severna Irska;
- the expression &amp; quot;the Union &amp; quot; means the European Union founded on the TEU and on the TFEU and/or, as the case may be, the European Atomic Energy Community;
- izraz »Unija« pomeni Evropsko unijo, ki temelji na PEU in PDEU, in/ali v nekaterih primerih Evropsko skupnost za atomsko energijo;
- the expression &amp; quot;the institutions &amp; quot; means the institutions established by the TEU.
- izraz »institucije« pomeni institucije, ustanovljene s PEU.
Croatia undertakes, in respect of the conventions and protocols referred to in paragraph 4, to introduce administrative and other arrangements, such as those adopted by the date of accession by the present Member States or by the Council, and to facilitate practical cooperation between the Member States &amp; apos; institutions and organisations.
Hrvaška se v zvezi s konvencijami in protokoli iz odstavka 4 zavezuje, da bo uvedla upravne in druge ukrepe, kot so jih do dne pristopa sprejele sedanje države članice ali Svet, in olajšala praktično sodelovanje med institucijami in organizacijami držav članic.
The provisions of the Schengen acquis as referred to in the Protocol on the Schengen acquis integrated into the framework of the European Union (hereinafter referred to as the &amp; quot;Schengen Protocol &amp; quot;), annexed to the TEU and the TFEU, and the acts building upon it or otherwise related to it, listed in Annex II, as well as any further such acts adopted before the date of accession, shall be binding on, and applicable in, Croatia from the date of accession.
Določbe schengenskega pravnega reda iz Protokola o schengenskem pravnem redu, vključenega v okvir Evropske unije (v nadaljnjem besedilu: schengenski protokol), ki je priložen PEU in PDEU, in akti, ki temeljijo na njem ali so z njim kako drugače povezani, navedeni v Prilogi II, ter vsi naslednji takšni akti, sprejeti pred dnem pristopa, so za Hrvaško zavezujoči in se na Hrvaškem uporabljajo od dne pristopa.
This procedure is without prejudice to the exercise of the Union &amp; apos;s own competences and does not affect the allocation of powers between the Union and the Member States as regards the conclusion of such agreements in the future or any other amendments not related to accession.
Ta postopek ne posega v izvajanje lastnih pristojnosti Unije in ne vpliva na razdelitev pristojnosti med Unijo in državami članicami glede prihodnjega sklepanja takih sporazumov ali glede katerih koli drugih sprememb, ki niso povezane s pristopom.
Croatia shall take appropriate measures, where necessary, to adjust its position in relation to international organisations, and to those international agreements to which the Union or to which other Member States are also parties, to the rights and obligations arising from Croatia &amp; apos;s accession to the Union.
Hrvaška po potrebi sprejme ustrezne ukrepe za prilagoditev svojega položaja v razmerju do mednarodnih organizacij in do tistih mednarodnih sporazumov, katerih pogodbenice so tudi Unija ali druge države članice, pravicam in obveznostim, ki izhajajo iz pristopa Hrvaške k Uniji.
&amp; quot;When, every three years, the Judges are partially replaced, 14 Judges shall be replaced. &amp; quot;.
»Ko se vsaka tri leta izvede delna zamenjava sodnikov, se zamenja 14 sodnikov.«
The General Court shall consist of 28 Judges. &amp; quot;.
Splošno sodišče ima 28 sodnikov.«
The capital of the Bank shall be EUR 233 247 390 000, subscribed by the Member States as follows: &amp; quot;;
Kapital banke je 233 247 390 000 EUR, države članice pa so vpisale naslednje deleže:«;
- one alternate nominated by the Commission. &amp; quot;.
- enega namestnika predlaga Komisija.«
The Committee shall consist of forty-two members, appointed by the Council after consultation with the Commission. &amp; quot;.
Odbor ima dvainštirideset članov, ki jih Svet imenuje po posvetovanju s Komisijo.«
&amp; quot;In respect of restrictions existing under national law in Croatia, the relevant date shall be 31 December 2002. &amp; quot;.
»Glede omejitev, ki veljajo v nacionalnem pravu na Hrvaškem, je ustrezni datum 31. december 2002.«
The Treaties shall apply to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland. &amp; quot;.
Pogodbi se uporabljata za Kraljevino Belgijo, Republiko Bolgarijo, Češko republiko, Kraljevino Dansko, Zvezno republiko Nemčijo, Republiko Estonijo, Irsko, Helensko republiko, Kraljevino Španijo, Francosko republiko, Republiko Hrvaško, Italijansko republiko, Republiko Ciper, Republiko Latvijo, Republiko Litvo, Veliko vojvodstvo Luksemburg, Republiko Madžarsko, Republiko Malto, Kraljevino Nizozemsko, Republiko Avstrijo, Republiko Poljsko, Portugalsko republiko, Romunijo, Republiko Slovenijo, Slovaško republiko, Republiko Finsko, Kraljevino Švedsko ter Združeno kraljestvo Velika Britanija in Severna Irska.«