natgillin/translations-raw huggingface dataset:
Do razlik prihaja zaradi različne osnove za začetek uporabe protokolov
This difference is due to the different entry basis of the applicability of the Protocols
Protokol k sporazumu ES/Švica o prostem pretoku oseb po pristopu desetih novih držav članic (EU 10) 1. maja 2004 predvideva naslednja prehodna obdobja: triletno prvo prehodno obdobje do 31. maja 2007, dveletno drugo prehodno obdobje do 31. maja 2009, dodatno dveletno obdobje do leta 2011; posebna zaščitna klavzula za Švico je predvidena do leta 2014. , ki vsem prehodnim obdobjem, določenim za Romunijo in Bolgarijo, doda vsaj še dve leti
The protocol to the EC/Switzerland agreement on the free movement of persons following the accession of the ten new EU Member States (EU 10) on 1 May 2004 foresees the following transitional periods: a three-year first transitional period until 31 May 2007, a two-year second transitional period until 31 May 2009, an extra two-year period, until 2011; the special protection clause for Switzerland is foreseen until 2014; , which adds at least two more years to all transitional periods imposed to Romania and Bulgaria
Posebna zaščitna klavzula za Švico je za državi EU 2 prav tako za dve leti daljša kot za države EU 10.
The special protection clause for Switzerland is as well two years longer for EU 2 in comparison to EU 10.
Ta klavzula je za države EU 10 predvidena do leta 2014 oziroma dvanajst let po začetku veljavnosti izvirnega sporazuma iz leta 2002, torej za deset let po pristopu k EU, in do leta 2019 za državi EU 2, kar pomeni za deset let po začetku veljavnosti sedanjega protokola, predvidenega za leto 2009, torej za dvanajst let po njunem pristopu k EU. .
This is because this clause is foreseen until 2014 for EU 10, respectively twelve years after the entry into force of the original Agreement, in 2002 and, consequently, for ten years after the accession to the EU, and until 2019 for EU 2, which means for ten years after the entry into force of the present protocol foreseen in 2009, and, consequently, for twelve years after their accession to the EU. .
Začetek veljavnosti temelji na nedoslednem načinu določanja začetka prehodnih obdobij: z začetkom na datum pristopa za države EU 10 (1.4.2004) in na datum začetka veljavnosti protokola za
The entry basis relies on an inconsistent way of establishing the beginning of these transitional periods: starting with the date of their accession for the EU 10 (01.04.2004) and the date of the entry into force of the Protocol for the
državi EU 2 (oziroma po švicarskem referendumu, načrtovanem za maj 2009).
EU 2 (respectively, after the Swiss referendum foreseen in May 2009).
Zato ob upoštevanju dve leti poznejšega začetka za Romunijo in Bolgarijo poročevalec poziva Evropsko komisijo, naj si primerno prizadeva, da se proces pospeši, in zagotovi, da Švicarska konfederacija ne bo preložila svoje ratifikacije, da bo sedanji protokol začel veljati nemudoma po končanem referendumu o tem vprašanju.
Therefore, taking into consideration the two-year late start for Romania and Bulgaria, the rapporteur asks the European Commission to exercise due diligence to ensure the speeding-up of this process and to make sure that the Swiss Confederation will not postpone their ratification, in order for the present Protocol to enter into force immediately upon completion of the foreseen referendum on this matter.
Zaradi vseh teh razlogov poročevalec podpira sporazum in priporoča privolitev.
For all these reasons, the rapporteur supports the agreement and recommends that the assent be given.
o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi z obravnavo zavarovalnih in finančnih storitev
on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of insurance and financial services
o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost v zvezi z obravnavo zavarovalnih in finančnih storitev
on the proposal for a Council directive amending Directive 2006/112/EC on the common system value added tax, as regards the treatment of insurance and financial services
– ob upoštevanju predloga Komisije Svetu ( KOM(2007)0747 ),
– having regard to the Commission proposal to the Council ( COM(2007)0747 ),
– ob upoštevanju člena 93 Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6‑0473/2007 ),
– having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6‑0473/2007 ),
– ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A6‑0344/2008 ),
– having regard to the report of the Committee on Economic and Monetary Affairs ( A6‑0344/2008 ),
(1) Sektor finančnih storitev pomembno prispeva k rasti, konkurenčnosti in ustvarjanju delovnih mest, vendar pa lahko svojo nalogo izpolnjuje samo pod nevtralnimi pogoji konkurence na notranjem trgu.
(1) The financial service industry makes an important contribution to growth, competitiveness and job creation but can fulfil its role only under neutral conditions of competition in an internal market.
Treba je zagotoviti okvir, ki omogoča pravno gotovost glede obravnave finančnih produktov v zvezi z davkom na dodano vrednost (DDV) ter njihovega trženja in upravljanja.
It is necessary to provide a framework which provides legal certainty as to the value added tax (VAT) treatment of financial products and their marketing and management.
Treba je zagotoviti okvir, ki omogoča takšne nevtralne pogoje glede obravnave finančnih produktov v zvezi z davkom na dodano vrednost (DDV) ter njihovega trženja in upravljanja.
It is necessary to provide a framework which provides such neutral conditions in regard to the value added tax (VAT) treatment of financial products and their marketing and management.
Pravna gotovost je obravnavana v uvodni izjavi 2.
Legal certainty is dealt with in Recital 2.
Uvodna izjava 1 se nanaša na načelo nevtralnosti in ustvarjanje enakih pogojev za vse na notranjem trgu.
Recital 1 is about the principle of neutrality and creating a level-playing field in the internal market.
(2) Trenutna pravila, ki urejajo oprostitve plačila DDV za finančne in zavarovalne storitve, določena v Direktivi Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost, so zastarela ter so pripeljala do neenotne razlage in uporabe.
(2) The existing rules governing the exemptions from VAT for financial and insurance services laid down in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax are out of date and have led to uneven interpretation and application.
Zapletenost pravil in razlike v upravnih praksah ustvarjajo pravno negotovost za gospodarske subjekte in davčne organe.
The complexity of the rules and the variation in administrative practices generates legal uncertainty for economic operators and tax authorities.
Ta negotovost je pripeljala do pomembnih pravdnih postopkov in povečala upravno breme.
This uncertainty has led to considerable litigation and has increased the administrative burden.
Zato je treba pojasniti, katere zavarovalne in finančne storitve so oproščene, in s tem ustvariti večjo pravno gotovost ter zmanjšati upravno breme za gospodarske subjekte in organe.
It is therefore necessary to clarify which insurance and financial services are exempt and thereby create greater legal certainty and reduce the administrative burden for operators and authorities.
Zapletenost pravil in razlike v upravnih praksah ustvarjajo pravno negotovost za gospodarske subjekte in davčne organe ter ne zagotavljajo enakih konkurenčnih pogojev v EU .
The complexity of the rules and the variation in administrative practices generates legal uncertainty for economic operators and tax authorities and fails to secure a level playing field in the EU .
Zato je treba pojasniti, katere zavarovalne in finančne storitve so oproščene, in s tem ustvariti večjo pravno gotovost in enake konkurenčne pogoje v EU ter zmanjšati upravno breme za gospodarske subjekte in organe.
It is therefore necessary to clarify which insurance and financial services are exempt and thereby create greater legal certainty and a level playing field in the EU and reduce the administrative burden for operators and authorities.
Treba je poudariti namen vzdrževanja enakih konkurenčnih pogojev v Evropski uniji med gospodarskimi subjekti in državami članicami.
It is important to stress the aim of having a level playing field in the European Union between economic operators and Member States .
(5) Zavarovalne storitve in finančne storitve zahtevajo podobne oblike posredovanja.
(5) Insurance services and financial services require similar forms of intermediation.
Zato je ustrezno, da se posredovanje pri zavarovalnih storitvah in posredovanje pri finančnih storitvah obravnavata enako.
It is therefore appropriate for intermediation in insurance and intermediation in financial services to be treated in the same way.
Zato je ustrezno, da se posredovanje pri zavarovalnih storitvah in posredovanje pri finančnih storitvah obravnavata enako , vključno s posredovanjem zastopnika, ki ni v pogodbenem razmerju ali v kakršnem koli drugem neposrednem stiku z nobeno od strank zavarovalne ali finančne transakcije, h katere sklenitvi je prispeval .
It is therefore appropriate for intermediation in insurance and intermediation in financial services to be treated in the same way , including intermediation by an agent who has neither a contractual relationship n or any other direct contact with any of the parties to an insurance or financial transaction to whose conclusion the agent has contributed.
V takšnih primerih mora davčno izvzetje enotno zajemati vse dejavnosti, ki so značilne za posrednike zavarovalnih ali finančnih storitev, vključno s pripravljalnimi dejavnostmi in dejavnostmi, ki se opravijo po sklepu pogodbe.
In such cases the tax exemption should uniformly cover all activities that are typical of an insurance or financial services agent, including all activities preparatory and subsequent to concluding a contract .
Pojasnjuje točko, da izvzetje v primeru posredovanja ne sme biti omejeno v primerjavi z aktualni pravni položaj.
Clarifies the point that exemption in the case of mediation should not be restricted in comparison to the current legal position.
V takšnih primerih ukrepi do posameznih pogodbenih strank niso nujno potrebni.
In such cases action vis-à-vis the individual contract parties is not absolutely necessary.
Pojasnitev tudi uskladi besedilo s členom 2(1) direktive 2002/92/ES o zavarovalnem posredovanju, ki podobno temelji na široki opredelitvi posredovanja.
The clarification also brings the wording into line with Article 2(1) of Directive 2002/92/EC on insurance mediation, which is similarly based on a broad definition of mediation .
(5a) Za dejavnosti, ki sestavljajo upravljanje investicijskih skladov je primerno, da še naprej sodijo med izvzetja, če jih izvajajo tretji gospodarski subjekti.
(5a) It is approp ria te for activities constituting management of investment funds to continue to fall within the exemption if carried out by third-party economic operators.
Člen 135(1)(a) obravnava ta vidik, vendar pa izvzetje storitev upravljanja skladov, ki jih opravljajo tretje strani, ni izrecno obravnavano.
This aspect is addressed in Article 135 paragraph 1a, but the exemption of fund management services that are carried out by a third party is not explicitly addressed.
Nova uvodna izjava odpravlja dvome glede uporabnosti izvzetja tretje strani za storitve upravljanja skladov.
The new recital eliminates doubts regarding the applicability of the third-party exemption for fund management services .
(7) Izvajalci zavarovalnih in finančnih storitev so vse bolj sposobni razdeliti vstopni DDV na nastale stroške točno glede na obdavčljivi promet.
(7) Suppliers of insurance and financial services are increasingly able to allocate input VAT on costs incurred by them precisely to the output to be taxed.
Kjer storitve, ki jih opravljajo, temeljijo na provizijah, zlahka določijo davčno osnovo za te storitve.
Where the services they supply are fee-based, they can establish the taxable amount for these services easily.
Zato je ustrezno, da se za take subjekte razširi možnost izbire obdavčitve.
It is therefore appropriate to extend the possibility to opt for taxation for such operators.
Zato je ustrezno, da se za take subjekte razširi možnost izbire obdavčitve , ki preprečuje kakršno koli zaskrbljenosti glede dvojne obdavčitve, ki lahko izhaja iz usklajevanja take obdavčitve z nacionalnimi davki na zavarovalne in finančne storitve.
It is therefore appropriate to extend the possibility to opt for taxation for such operators , preventing any double taxation concerns that may arise by coordinating such taxation with national taxes on insurance and financial services .
Čeprav bi v idealnih razmerah morala biti možnost obdavčenja z DDV in nacionalno obdavčenje zavarovalnih in finančnih storitev vključena v direktivi o DDV, je obravnavanje teme, ki je povezana s suverenostjo držav članic in ki ni neposredno v obsegu delovanja DDV, velikopotezno.
Although ideally the VAT option to tax and national based taxes on insurance and financial services should be contained in a VAT Directive, it is ambitious to address at the European level a topic that relates to the tax sovereignty of the Member States and which is not directly under the scope of the VAT.
Kljub temu je tako sklicevanje v preambuli direktive o DDV temeljnega pomena in zelo uporabno ne le pri obravnavi dokončnega sistema DDV in začetku določene stopnje usklajenosti morebitnega obdavčenja z DDV, temveč tudi pri vključitvi te teme na dnevni red Ecofina.
Nevertheless, such reference in the VAT Directive Preamble is fundamental and very useful not only to address the definitive VAT system and to launch a certain degree of harmonization on the VAT option to tax, but also to introduce this topic in the ECONFIN agenda.
(8a) Svet mora pri sprejemanju ukrepov iz direktive 2006/112/ES, ki ureja pravico do izbire obdavčenja, zagotoviti njihovo enotno uporabo na notranjem trgu.
(8a) In adopting measures under Directive 2006/112/EC governing the right of option for taxation , Council should ensure the uniform application of such rules in the internal market.
Dokler Svet takšnih pravil ne bo sprejel, morajo biti države članice sposobne sprejeti podrobna pravila za uresničevanje te možnosti.
Pending the adoption of such rules by the Council, Member States should be able to lay down the detailed rules governing the exercise of the option.
Države članice morajo o osnutkih ukrepov v zvezi s tem obvestiti Komisijo šest mesecev pred njihovim sprejetjem.
Member States sh ould notify the Commission of draft measures in this regard six months before the ir adopt ion .
V tem obdobju mora Komisija osnutke ukrepov oceniti in izdati priporočilo.
During th at period, the Commission sh ould assess the draft measures and issue a recommendation.
Ker je besedilo člena 137a preveč ohlapno, je treba vstaviti uvodno izjavo, ki zagotavlja, da bo Svet sprejel enotno pravilo in s tem preprečil razdrobljenost trga.
Given the too much open wording of Article 137a, it is appropriate to insert a recital that makes sure that the Council adopts a uniform rule that prevents market fragmentation.
Člen 1– točka 1 – točka a
Article 1 – point 1 – point a
Člen 135 – odstavek 1 – točka a
Article 135 – paragraph 1 – point a
(a) zavarovanje in pozavarovanje;
(a) insurance and reinsurance;
(a) zavarovanje , ki vključuje pozavarovanje;
(a) insurance , including reinsurance;
Sklicevanje na vključitev "pozavarovanja" v širši pomen določbe o oprostitvi "zavarovanja", dovoljuje sistematično obravnavo določb, povezanih s pozavarovanjem v zakonodajnih predlogih tako, da se sklicuje le na "zavarovanje" in ohrani pristop, ki je že bil sprejet s predlogi.
The reference to the inclusion of 'reinsurance' in the latus sensus scope of the 'insurance' exemption provision, allows addressing systematically the reinsurance related provisions throughout the legislative proposals by referring simply to 'insurance', preserving the approach already adopted by the proposals.
Člen 1 – točka 1 – točka a
Article 1 – point 1 – point a
Člen 135 – odstavek 1 – točka d
Article 135 – paragraph 1 – point d
(d) menjava valute in zagotovitev gotovine;
(d) exchange of currency and provision of cash;
(d) menjava valute , zagotovitev gotovine in transakcij v zvezi z terjatvami ;
(d) exchange of currency , provision of cash and cash claims transactions ;
Odprava davčnega izvzetja bi vodila k zahtevi po prometnem davku za vse prodaje terjatev in imela resne posledice zlasti za trg vrednostnih papirjev v Nemčiji.
Abolishing this tax exemption provision would lead to a turnover tax requirement on all claim sales, with serious consequences particularly for the securities market in Germany.
Taka prodaja, ki jo upnik sklene z namenskim podjetjem, bi bila potem obdavčena s prometnim davkom, posledično pa bi bilo tudi pobiranje ali vodenje terjatev, ki jih opravlja upnik, obdavčeno kot pomožna storitev prodaje.
For such a sale by the creditor to the special-purpose company would then be liable to turnover tax, as a result of which the collection or administration of receivables by the creditor would also be taxable as an ancillary service to the sale.
Člen 135 – odstavek 1 – točka e
Article 135 – paragraph 1 – point e
(e) zagotovitev vrednostnih papirjev ;
(e) supply of securities;
(e) transakcije, ki zadevajo trgovanje z vrednostnimi papirji ;
(e) t ransactions concerning trading in securities;
Boljše poimenovanje, saj je treba trgovanje z vrednostnimi papirji opredeliti kot druge storitve, ne pa dobavo.
Better wording, as securities trading should be defined as other services and not supplies.
Člen 135 – odstavek 1 – točka g a (novo)
Article 135 – paragraph 1 – point g a (new)
(ga) izvedeni finančni instrumenti vseh vrst;
(ga) derivatives of all kinds;
Izvedeni finančni instrumenti morajo biti izvzeti iz prometnega davka ne glede na njihova osnovna sredstva.
Derivatives should be exempted from turnover tax, irrespective of the underlying assets.
Obveznost za prometni davek lahko nastane le, če uspešnost transakcije vodi do obdavčene prodaje.
Turnover tax liability can only arise if the performance of a transaction leads to a taxable sale.
Člen 1 – točka 1 – točka b
Article 1 – point 1 – point b
Člen 135 – odstavek 1a
Article 135 – paragraph 1a
Oprostitev iz točk (a) do (e) odstavka 1 se uporablja za zagotovitev katerega koli sestavnega elementa zavarovalne ali finančne storitve, ki je ločena celota ter ima posebno in bistveno naravo oproščene storitve.
The exemption provided for in points (a) to (e) of paragraph 1 shall apply to the supply of any constituent element of an insurance or financial service, which constitutes a distinct whole and has the specific and essential character of the exempt service.
Oprostitev iz točk (a) do (f) odstavka 1 se uporablja za zagotovitev katerega koli sestavnega elementa zavarovalne ali finančne storitve, ki je ločena celota ter ima posebno in bistveno naravo oproščene storitve.
The exemption provided for in points (a) to (f) of paragraph 1 shall apply to the supply of any constituent element of an insurance or financial service, which constitutes a distinct whole and has the specific and essential character of the exempt service.
Člen 135a – točka 1
Article 135a – point 1
(1) „zavarovanje in pozavarovanje “ pomeni obvezo, na podlagi katere je oseba v primeru nastanka zavarovalnega primera drugi osebi dolžna v zameno za plačilo zagotoviti odškodnino ali ugodnost, kot to določa obveza;
(1) 'insurance and reinsurance ' means a commitment whereby a person is obliged, in return for a payment, to provide another person , in the event of materialisation of a risk, with an indemnity or a benefit as determined by the commitment;
(1) „zavarovanje“ pomeni obvezo, na podlagi katere je ena ali več oseb v primeru nastanka zavarovalnega primera drugi osebi ali več osebam dolžna v zameno za plačilo zagotoviti odškodnino ali ugodnost, kot to določa obveza;
(1) 'insurance' means a commitment whereby one or more persons is or are obliged, in return for a payment, to provide one or more other persons , in the event of materialisation of a risk, with an indemnity or a benefit as determined by the commitment;
Opredelitev izvzetih transakcij mora jasno omogočati pozavarovanje ali združevanje tveganja in skupinsko zavarovanje, saj tovrstne police zavarovalni sektor obširno uporablja, da zajame obstoječe vrste tveganj.
The definition of exempt transactions should allow expressly for both coinsurance or risk pooling and group insurance, as these policy types are all widely used by the insurance sector in order to cover given categories of risks.
Člen 135a – točka 8 – uvodni del
Article 135a – point 8 – introductory part
(8) „ zagotovitev vrednostnih papirjev “ pomeni zagotovitev instrumentov, ki so namenjeni trgovanju, razen instrumentov, ki ustanavljajo lastninsko pravico na blagu, ali pravic iz člena 15(2), ki imajo finančno vrednost in izražajo eno ali več od naslednjega:
(8) ' supply of securities' means the supply of tradable instruments other than an instrument establishing title to goods or to the rights referred to in Article 15(2), representing financial value and reflecting any one or more of the following:
(8) „ transakcije, ki zadevajo trgovanje z vrednostnimi papirji “ pomeni zagotovitev prodaje instrumentov, ki so namenjeni trgovanju, razen instrumentov, ki ustanavljajo lastninsko pravico na blagu, ali pravic iz člena 15(2), ki imajo finančno vrednost in izražajo eno ali več od naslednjega:
(8) ' t ransactions concerning trading in securities' means the sale of tradable instruments other than an instrument establishing title to goods or to the rights referred to in Article 15(2), representing financial value and reflecting any one or more of the following:
Člen 135a – točka 8 – točka c
Article 135a – point 8 – point c
(c) lastništvo deležev v kolektivnih naložbenih podjemih za vlaganja v vrednostne papirje iz točke (a) ali (b), v druge oproščene finančne instrumente iz točk (a) do (d) člena 135(1) ali v drugih kolektivnih naložbenih podjemih;
(c) unit ownership in undertakings for collective investment in the securities referred to in points (a) or (b), in other exempted financial instruments referred to in points (a) to (d) of Article 135(1) or in other undertakings for collective investment ;
(c) lastništvo deležev v investicijskih skladih iz točke 10 ali v kolektivnih naložbenih podjemih ali drugih agencijah;
(c) unit ownership in investment funds, as defined in point 10, or in undertakings or other agencies for collective investment;
Predlog spremembe razširja opredelitev "investicijskih skladov".
The amendment broadens the definition of ‘investment funds’.
Sprememba točke (c) pomeni, da naložbe v deleže sklada (obravnavani skladi so lahko skladi vrednostnih papirjev, nepremičnin ali pokojninski skladi) bodo še naprej imele koristi od veljavnih sporazumov o izvzetju.
The change to point (c) means that investment in fund units (whether the funds in question are securities, real estate, or pension funds) will continue to benefit from the exemption arrangements in force.
Člen 135a – točka 8 – točka c a (novo)
Article 135a – point 8 – point c a (new)
(ca) naslov za finančne, kreditne in blagovne izvedene finančne instrumente ter povezane opcije z gotovinskim plačilom;
(ca) title to cash-settled financial, credit, and commodity derivatives and related options;
Zgornja točka (ca) je bila dodana, da se med izvzete finančne storitve doda transakcije z izvedenimi finančnimi instrumenti in povezanimi opcijami.
The above point (ca) has been inserted in order to include transactions in derivative instruments and the related options among the exempt financial services.
Opredelitev zajema vse izvedene finančne instrumente z gotovinskim plačilom ne glede na njihova osnovna sredstva (blago in/ali finančni instrumenti).
The definition encompasses all cash-settled derivatives, whatever the nature of the assets underlying them (commodities and/or financial instruments).
Člen 135a – točka 9
Article 135a – point 9