natgillin/translations-raw huggingface dataset:
(a) se bodisi vzdrži obdavčevanja takšnega dobička; bodisi
(a) refrain from taxing such profits; or
(a) se bodisi vzdrži obdavčevanja takšnega dobička , če je obdavčen v državi odvisne družbe, v kateri je zakonska stopnja davka od dohodkov pravnih oseb nižja od 70 % povprečne zakonske stopnje davka od dohodkov pravnih oseb, ki se uporablja v državah članicah ; bodisi
(a) refrain from taxing such profits if they have been taxed in the country of the subsidiary at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States ; or
(b) ta dobiček obdavči in hkrati matični družbi in stalni poslovni enoti dovoli, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ki ga je izplačala odvisna družba in katerakoli odvisna družba nižjega ranga, ob upoštevanju pogoja, da vsak del družbe in njene odvisne družbe nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjuje zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.
(b) tax such profits while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
(b) ta dobiček obdavči po zakonski stopnji davka od dohodkov pravnih oseb, ki ni nižja od 70 % povprečne zakonske stopnje davka od dohodkov pravnih oseb, ki se uporablja v državah članicah, in hkrati matični družbi in stalni poslovni enoti dovoli, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ki ga je izplačala odvisna družba in katerakoli odvisna družba nižjega ranga, ob upoštevanju pogoja, da vsak del družbe in njene odvisne družbe nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjuje zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.
(b) tax such profits at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Zaradi velikega pritiska na gospodinjstva morajo parlamenti uporabiti vso svojo ustvarjalnost za ponovno uravnoteženje državnih proračunov.
The great strain on public households requires parliaments to be creative when trying to rebalance their budgets.
Tako je bilo že pred izbruhom finančne krize.
This is the case not only since the eruption of the financial crisis.
Poleg nevzdržno visoke ravni državnega dolga in proračunskih primanjkljajev naraščajoče socialne neenakosti v vsej evropski družbi kličejo po oblikovanju daljnosežnih pobud.
Additionally to the unsustainably high level of sovereign debt and budget deficits, growing social inequalities in all European societies call for far-reaching initiatives.
Če je enotni trg sestavni del evropskega projekta, pa hkrati omejuje suverenost držav članic, zlasti na področju obdavčitve.
But whereas the single market is integral part of the European project it limits at the same time the sovereignty of Member States, especially in the field of taxation.
Vzpostavitev skupnega notranjega trga za podjetja in potrošnike je bila glavna utemeljitev v prid skoraj vseh evropskih direktiv s področja obdavčevanja pravnih oseb.
The establishment of the common internal market for the benefit of business and consumers was the core argument in favour of almost all European directives in the area of corporate taxation.
Na žalost so bili škodljivi učinki ob vztrajni ideologiji popolne neodvisnosti nacionalnih zakonodajalcev na področju obdavčitve vedno večji.
Unfortunately, in combination with the persisting ideology of absolute independence for national legislators in the area of taxation, very detrimental effects became more and more significant.
Z vse lažjim pretokom kapitala v EU so bile možnosti samostojnega odločanja čedalje manjše.
The room for manoeuvre to decide autonomously continuously decreased, the easier the movement of capital in the EU became.
Sedanja davčna konkurenca v EU zavira delovanje držav članic v politikah javnega sektorja.
Tax competition in the EU now is a deadlock for Member States’ room of manoeuvre in public sector policies.
Zaradi tega se je povprečna stopnja davka od dobička pravnih oseb znižala od 44 % leta 1980 na 35 % leta 1995, leta 2010 pa na 23,2 %.
Because of this the average EU corporate tax rate decreased from 44% in 1980 to 35% in 1995 and finally to 23,2% in 2010.
Za osebe in podjetja, ki delujejo v Evropski uniji, veljajo različni nacionalni davčni sistemi.
Different national tax regimes are applicable to persons and undertakings that operate throughout the European Union.
Nacionalna zaščita davčne osnove je skoraj vedno nezakonita, dvojno obdavčitev pravnih oseb pa obravnavajo dvostranski sporazumi in zakonodaja Skupnosti.
National protection of the tax base is almost always illegal and double taxation for corporations is tackled by bilateral agreements and community legislation.
Da bi zaustavili strmo zniževanje davka od dobička pravnih oseb, je treba sprejeti skupen evropski pristop.
To stop and reverse the race to the bottom of corporate tax rates, a common European approach is needed.
Zato je potrebna temeljita revizija direktive Sveta o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic.
Therefore a thorough revision of the Council Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States is necessary now.
Ker se mora država mati č ne družbe, kadar prejme mati č na družba distribuirani dobi č ek iz naslova povezave s svojo odvisno družbo, bodisi vzdržati obdav č itve tega dobi č ka ali ta dobi č ek obdav č iti in hkrati dovoliti mati č ni družbi, da od zneska izra č unanega davka odbije del korporacijskega davka, ki se nanaša na ta dobi č ek in ga je pla č ala odvisna družba.
Where a parent company by virtue of its association with its subsidiary receives distributed profits, the State of the parent company must either refrain from taxing such profits or tax such profits while authorizing the parent company to deduct from the amount of tax due that fraction of the corporation tax paid by the subsidiary which relates to those profits.
Zaradi te določbe je postala notranja zloraba evropskih pogodb zelo pomembna pri davčnem načrtovanju.
Due to this provision inner European treaty shopping became very important for tax planning purposes.
Prišlo je do boja med državami članicami in vlagatelji glede lokacije sedeža družb.
A struggle between Member States and investors regarding the allocation of the seat of head offices developed.
Kodificiranje tako imenovane direktive o matičnih in odvisnih družbah še ni rešitev za čedalje bolj pereče težave dolgoročnega neobdavčevanja in celo dvojnega neobdavčevanja.
Simply codifying the so-called parent-subsidiary Directive does not solve the more and more pressing problems of long-term-non-taxation and even double-non-taxation.
Poleg tega je sporno, da se dobiček, ki ga ustvari (evropska) večnacionalna družba v odvisni družbi zunaj EU, steka na skupni trg, pri čemer družba izkoristi nekatere nacionalne davčne sisteme, ki privabljajo takšen pretok kapitala s tem, da tega kapitala iz tretjih držav ne obdavčujejo ali ga obdavčijo zelo malo.
Furthermore, it is questionable that profit gained by a (European) multinational company in a subsidiary outside the EU flows into the common market, benefiting from certain national tax systems which attract such capital flows by not or hardly making inflows from third countries subjective to taxation.
Takšen dobiček prihaja ponavadi iz davčnih oaz in temelji na transfernih cenah v sistemih izdaje dovoljenj (na primer licenčnine za uveljavljanje pravic intelektualne lastnine).
Such profits usually come from tax havens and are based on transfer pricing in licensing schemes (e.g. royalties for the application of intellectual property).
Nizko obdavčeni dobiček, ki pride v EU, se lahko pretaka po njenem ozemlju in steka v matične družbe s sedežem v kateri koli drugi državi članici, ne da bi bil kadar koli obdavčen v EU.
After such a low-tax-entry the profit can circulate in the EU and to the parent company located in any other Member State without ever being taxed in the EU.
Poseben primer je Švica, za katero se direktiva uporablja s sklenitvijo dvostranskega sporazuma med Švico in EU.
A special case is Switzerland, which per bilateral Swiss – EU agreement became part of the scope of the directive.
Za to državo velja vse zgoraj navedeno.
Here the same applies as described above.
Dividende, ki jih prejmejo matične družbe EU od švicarskih odvisnih družb, niso obdavčene ali se lahko odbijejo kjer koli v EU.
The received dividends from Swiss subsidiaries by EU parent companies are not subject to taxation or can be deducted anywhere within the EU.
Država je na izgubi zaradi večnacionalnih družb, ki ne prispevajo več pravičnega deleža za financiranje družbenih potreb.
The state looses out against multinational corporations which do no longer pay their fair share towards financing social needs.
Zato je treba zahtevati, da se za odlive kapitala, ki niso obdavčljivi, uporabi 25-odstotna minimalna davčna stopnja v državi priliva.
Therefore, a requirement has to be implemented that when no taxation to outbound flows is allowed a 25% minimum tax rate has to be applicable in the inbound state.
Ti primeri kažejo, da je treba v direktivo vključiti strožje določbe proti zlorabam.
These cases show that stronger anti abuse provisions have to be integrated into the directive.
V področje uporabe direktive je treba vključiti priliv dividend iz tretjih držav, za katerega morajo veljati minimalne zahteve, da bi omejili zniževanje davčne osnove.
The inflow of dividends from third country subsidiaries into the scope of the directive has to be subject to minimum requirements to limit tax base erosion by EU corporations.
Poleg tega je treba za obravnavanje dvojne neobdavčitve sprejeti še druge ukrepe.
Beyond that further measures to tackle double-non-taxation are necessary.
Komisija je nedavno objavila predlog za skupno konsolidirano osnovo za davek od dobička pravnih oseb.
Recently the Commissions published a proposal for a Common Consolidated Corporate Tax Base (CCCTB).
Da bi ta ukrep učinkovito prispeval k omejevanju možnosti utaje davka od dobička pravnih oseb v EU in olajšal breme podjetij zaradi izpolnjevanja predpisov, morajo biti pravila obvezna za vsa podjetja EU, ki opravljajo čezmejne dejavnosti, uporabljati pa se mora tudi splošna minimalna davčna stopnja na podlagi enake davčne osnove.
But this measure can only be effective in terms of both; limiting the possibilities for corporate tax evasion in the EU, as well as easing the compliance burden of businesses, if firstly the rules are compulsory applicable for all EU undertakings engaging in cross border activities, and secondly a minimum tax rate on an equal taxable basis is levied commonly.
o delu skupne parlamentarne skupščine AKP-EU v letu 2010
on the work of the ACP-EU Joint Parliamentary Assembly in 2010
– ob upoštevanju Sporazuma o partnerstvu med članicami skupine afriških, karibskih in pacifiških držav (AKP) na eni strani ter Evropsko skupnostjo in njenimi državami članicami na drugi, ki je bil podpisan v Cotonouju 23. junija 2000 (Sporazum o partnerstvu iz Cotonouja)
– having regard to the partnership agreement between the members of the African, Caribbean and Pacific group of states (ACP), of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (Cotonou Partnership Agreement)
3. ter revidiran v Luksemburgu 25. junija 2005 in v Ouagadougouju 22. junija 2010
3. and revised in Luxemburg on 25 June 2005 and in Ouagadougou on 22 June 2010
– ob upoštevanju poslovnika skupne parlamentarne skupščine AKP-EU (SPS), sprejetega 3. aprila 2003
– having regard to the Rules of Procedure of the ACP-EU Joint Parliamentary Assembly (JPA), as adopted on 3 April 2003
68. in nazadnje spremenjenega v Port Moresbyju (Papua Nova Gvineja) 28. novembra 2008
68. and most recently amended in Port Moresby (Papua New Guinea) on 28 November 2008
– ob upoštevanju deklaracije za razvoju prijazne sporazume o gospodarskem partnerstvu, ki jo je skupna parlamentarna skupščina sprejela v Kigaliju (Ruanda) 22. novembra 2007
– having regard to the Declaration for development-friendly Economic Partnership Agreements (EPAs) adopted by the JPA on 22 November 2007 in Kigali (Rwanda)
– ob upoštevanju deklaracije o drugi reviziji Sporazuma o partnerstvu AKP-EU (Sporazum o partnerstvu iz Cotonouja), ki jo je skupna parlamentarna skupščina sprejela v Luandi (Angola) 3. decembra 2009
– having regard to the Declaration on the Second Revision of the ACP-EU Partnership Agreement (Cotonou Partnership Agreement) adopted by the JPA on 3 December 2009 in Luanda (Angola)
– ob upoštevanju sporočila, sprejetega 29. aprila 2010 na regionalnem srečanju skupne parlamentarne skupščine za vzhodno Afriko/Indijski ocean na Mahéju (Sejšeli)
– having regard to the Communiqué adopted on 29 April 2010 in Mahé (Seychelles) at the JPA East Africa/Indian Ocean regional meeting
– ob upoštevanju evropskega soglasja o humanitarni pomoči, ki je bilo podpisano 18. decembra 2007
– having regard to the European Consensus on Humanitarian Aid signed on 18 December 2007
Skupna izjava Sveta in predstavnikov vlad držav članic, ki so se sestali v okviru Sveta, Evropskega parlamenta in Evropske komisije, z naslovom: „Evropsko soglasje o humanitarni pomoči“ (UL C 25, 30.1.2008, str.1.). ,
Joint Statement by the Council and the Representatives of the Governments of the Member States meeting within the Council, the European Parliament and the European Commission, entitled: ‘The European Consensus on humanitarian aid’ (OJ C 25, 30.1.2008, p.
na Tenerifu:
in Tenerife on:
o finančnih in gospodarskih učinkih podnebnih sprememb v državah AKP,
The financial and economic impact of climate change in ACP countries;
o socialnem učinku svetovne krize,
The social impact of the global crisis;
o obnovi in sanaciji po nesreči na Haitiju ter povezavi med revščino in naravnimi nesrečami,
Post-disaster reconstruction and rehabilitation in Haiti, and the link between poverty and natural disasters;
o utrjevanju miru v južnem Sudanu,
Supporting the consolidation of peace in Southern Sudan; and
in izjave o sporazumu o bananah med EU in Latinsko Ameriko ter učinku sporazuma na pridelovalce banan v državah AKP in EU ter sklepov o regionalnih strateških dokumentih za šest regij AKP
The Declaration on the EU-Latin America bananas agreement and its impact on ACP and EU banana producers and the conclusions on the Regional Strategy Papers for the six ACP regions
UL C 193, 16.7.2010. ;
OJ C 193, 16.7.2010. ;
v Kinšasi:
in Kinshasa on:
o svobodnih in neodvisnih medijih,
Free and independent media;
o scenariju po Københavnu: prenos tehnologije, nove tehnologije in vzpostavljanju tehničnih zmogljivosti v državah AKP,
Post-Copenhagen: technology transfer, new technologies and technical capacity‑building in the ACP countries;
o doseganju razvojnih ciljev tisočletja: inovativni odzivi za doseganje socialnih in gospodarskih izzivov,
Achieving the MDGs: innovative responses to meet the social and economic challenges;
o zanesljivi preskrbi s hrano,
Food security;
o varnostnih problemih v saharsko-sahelski regiji: terorizem ter trgovanje z drogami, orožjem in ljudmi,
The security problem in the Sahel-Saharan region: terrorism and trafficking in drugs, arms and human beings; and
ter izjave ob razglasitvi rezultatov drugega kroga predsedniških volitev, ki so potekale 28. novembra 2010 v Slonokoščeni obali
The Declaration on the announcement of the results of the second round of the presidential election held on 28 November 2010 in Côte d’Ivoire
UL C 126, 28.4.2011. ;
OJ C 126, 28.4.2011. ;
– ob upoštevanju deklaracije parlamentarne skupščine AKP z dne 28. septembra 2010 o mirnem sobivanju religij in pomenu, ki ga ima fenomen homoseksualnosti v partnerstvu med AKP in EU,
– having regard to the Declaration of 28 September 2010 by the ACP Parliamentary Assembly on the peaceful co-existence of religions and the importance given to the phenomenon of homosexuality in the ACP-EU partnership,
– ob upoštevanju izjave, ki so jo 6. decembra 2010 v odgovor na deklaracijo AKP dali člani EU v skupni parlamentarni skupščini AKP-EU, in sicer iz skupin PPE, S&D, ALDE, Verts/ALE in GUE/NGL Evropskega parlamenta,
– having regard to the statement of 6 December 2010 made in response to the abovementioned ACP Declaration by EU Members of the ACP-EU JPA from the EPP, S&D, ALDE, Verts/ALE and GUE/NGL Groups of the European Parliament,
– ob upoštevanju poročila Odbora za razvoj ( A7-0315/2011 ),
– having regard to the report of the Committee on Development ( A7-0315/2011 ),
A. ker Svet EU na 20. zasedanju v Kinšasi ni bil zastopan,
A. whereas the EU Council was not represented at the 20th Session in Kinshasa,
B. ker je skupna parlamentarna skupščina AKP-EU največje parlamentarno telo, v katerega so vključene države severa in juga,
B. whereas the ACP-EU JPA is the largest parliamentary body encompassing countries of both the North and the South,
C. ker je bilo mogoče iz proračuna sekretariata AKP v letu 2010 financirati dve misiji za ugotavljanje dejstev na Madagaskarju in na Haitiju ter eno misijo za opazovanje volitev v Burundiju,
C. whereas the budget of the ACP Secretariat made it possible for two fact-finding missions, to Madagascar and Haiti, and one election observation mission, to Burundi, to be organised in 2010,
D. ker se je komisar, pristojen za razvoj in humanitarno pomoč, med zasedanjem skupne parlamentarne skupščine v Wiesbadnu junija 2007 zavezal, da bo nacionalne in regionalne strateške dokumente za države AKP (za obdobje 2008–2013) predložil parlamentom v demokratično preučitev; in ob pozdravljanju dejstva, da je bila ta zaveza izpolnjena in da so bili na 19. zasedanju sprejeti sklepi o regionalnih strateških dokumentih,
D. whereas the Commissioner with responsibility for development and humanitarian aid gave an undertaking at the JPA session in Wiesbaden (Germany) in June 2007 to subject Country and Regional Strategy Papers for the ACP countries (2008-2013) to democratic scrutiny by parliaments; and welcoming the fact that that undertaking has been fulfilled and that conclusions were adopted on the Regional Strategy Papers at the 19th Session in Tenerife,
E. ker je revizija Sporazuma o partnerstvu iz Cotonouja v letu 2010 ponudila pomembno priložnost za okrepitev vloge skupne parlamentarne skupščine in njene regionalne razsežnosti ter za razvoj parlamentarnega nadzora v regijah in državah AKP,
E. whereas the revision of the Cotonou Partnership Agreement in 2010 provided a valuable opportunity to strengthen the role of the JPA and its regional dimension and develop parliamentary scrutiny in ACP regions and countries,
F. ker je bilo regionalno srečanje skupne parlamentarne skupščine na Sejšelih leta 2010 precej uspešno in je bilo na njem sprejeto omenjeno sporočilo z Mahéja,
F. whereas the JPA regional meeting held in the Seychelles in 2010 was a considerable success and resulted in the adoption of the abovementioned Mahé Communiqué,
G. ker so razmere na Haitiju 20 mesecev po potresu, ki je opustošil otok, še vedno dramatične in ker pozdravlja ugotovitve misije skupne parlamentarne skupščine v državi in resolucijo s Tenerifa,
G. whereas the situation in Haiti is still very serious 20 months after the earthquake that devastated the island, and welcoming the conclusions of the JPA mission to the country and the resolution adopted in Tenerife,
3. obžaluje, da Svet EU ni bil prisoten na 20. zasedanju v Kinšasi, in poziva visoko predstavnico, naj zagotovi, da bosta z ustanovitvijo Evropske službe za zunanje delovanje jasni vloga Sveta EU ter delitev nalog med Evropsko službo za zunanje delovanje in Komisijo pri izvajanju Sporazuma o partnerstvu iz Cotonouja;
Regrets the fact that the EU Council was absent from the 20th Session in Kinshasa, and urges the High Representative to ensure that the establishment of the European External Action Service (EEAS) will lead to a clarification of the role of the EU Council and a clear delineation of responsibility between the EEAS and the Commission in terms of the implementation of the Cotonou Partnership Agreement;
7. poziva Komisijo, naj parlamentom držav AKP zagotovi vse razpoložljive informacije ter jim pomaga pri izvajanju tega demokratičnega nadzora, zlasti s podpiranjem izgradnje zmogljivosti;
Calls on the Commission to supply all available information to the parliaments of the ACP countries and to assist them in exercising democratic scrutiny, in particular by means of capacity-building;
11. poudarja, da je treba podpirati svobodo in neodvisnost medijev, ki so bistveni za zagotavljanje pluralizma ter sodelovanja demokratične opozicije in manjšin v političnem življenju;
Stresses the necessity of upholding the media’s freedom and its independence, these being vital elements in ensuring pluralism and the involvement of democratic opposition groups and minorities in political life;
16. močno obžaluje dejstvo, da se na skupni parlamentarni skupščini v Kinšasi skorajda ni govorilo o stopnjevanju množičnega spolnega nasilja in splošnem nekaznovanju, zlasti na vzhodu Demokratične republike Kongo;
Deplores strongly the fact that virtually no mention was made during the JPA in Kinshasa of the increase in acts of mass sexual violence and of general impunity, particularly in the east of the Democratic Republic of the Congo;
22. poziva skupno parlamentarno skupščino, naj spremlja razmere na Haitiju, Madagaskarju in Južnem Sudanu ter naj pošlje opazovalno misijo za spremljanje obsega in učinkovitosti humanitarne pomoči prebivalstvu Afriškega roga, ki ga je prizadela lakota; opozarja, da je treba tesno sodelovati z novimi haitijskimi oblastmi in jim pomagati pri organizaciji institucij, vzpostavitvi popolnoma delujoče demokracije in pri celotnem procesu obnove;
Calls on the JPA to continue to monitor the situation in Haiti, Madagascar and South Sudan, and to send an observation mission to monitor the level and effectiveness of humanitarian aid to the populations struck by famine in the Horn of Africa; draws attention to the need to cooperate closely with the new Haitian authorities and to support them as they structure their institutions, move towards a fully operational democracy and throughout the whole of the reconstruction process;
27. naroči svojemu predsedniku, naj to resolucijo posreduje Svetu EU, Komisiji, Svetu AKP, podpredsednici Komisije/visoki predstavnici Unije za zunanje zadeve in varnostno politiko, predsedstvu skupne parlamentarne skupščine ter vladama in parlamentoma Španije in Demokratične republike Kongo.
Instructs its President to forward this resolution to the EU Council, the Commission, the ACP Council, the Vice-President of the Commission/High Representative of the Union for Foreign Affairs and Security Policy, the JPA Bureau and the governments and parliaments of Spain and the Democratic Republic of Congo.
Leta 2010 se je skupna parlamentarna skupščina sestala dvakrat.
The Joint Parliamentary Assembly met twice in 2010.
19. zasedanje je potekalo od 6. do 9. aprila na Tenerifu (Španija), 20. zasedanje pa od 30. novembra do 3. decembra v Kinšasi (DR Kongo).
The 19th session was held in Tenerife (Spain) from 6 to 9 April and the 20th session was held in Kinshasa (DRC) from 30 November to 3 December.