natgillin/translations-raw huggingface dataset:
dejavnosti čezmejnega prestrukturiranja in izplačilo dividend med povezanimi podjetji;
cross-border restructuring operations and the payment of dividends between associated companies;
potrjuje potrebo po reformi osnov za obdavčevanje podjetij, ki delujejo na notranjem trgu, za pospeševanje nove lizbonske strategije in s tem zagotavljanje enakopravnega obravnavanja podjetij, upravne poenostavitve in zmanjševanja stroškov ter spodbujanje večjega vlaganja, konkurenčnosti podjetij, rasti in ustvarjanja delovnih mest;
Affirms the need for reform of the bases of company tax for companies operating in the internal market, in furtherance of the new Lisbon Strategy, so as to ensure equal treatment for enterprises, administrative simplification and cost reduction and to promote greater investment, corporate competitiveness, growth and job creation;
pozdravlja nov predlog Komisije v zvezi z uvajanjem skupne konsolidirane davčne osnove za pravne osebe na evropski ravni za velika podjetja ter poskusno in premišljeno uvajanje sistema obdavčevanja matične države za mala in srednje velika podjetja ter hkrati odobrava ustanovitev delovne skupine za skupno konsolidirano davčno osnovo za pravne osebe;
Welcomes the Commission's new proposals concerning the introduction of a common consolidated corporate tax base at European level for large companies and the experimental and considered introduction of the system of home State taxation for SMEs, and notes the creation of the CCCTB Working Group;
obžaluje, da nekatere države članice še vedno zavračajo potrebo po tesnejšem sodelovanju na področju davčnih zadev, zlasti glede davčne ureditve, ki velja za podjetja, ob upoštevanju, da je usklajevanje med državami članicami glede obdavčevanja podjetij eno od sredstev, določenih v integriranih smernicah;
Regrets that some Member States still reject the need for greater cooperation on tax matters, in particular with regard to the tax bases applicable to companies, bearing in mind the fact that coordination between the Member States with regard to company taxation is one of the instruments laid down in the 'integrated guidelines';
Skupna konsolidirana davčna osnova za pravne osebe na evropski ravni
A common consolidated corporate tax base at European level
poudarja pomembnost sprejetja skupne konsolidirane davčne osnove, ki bo izpolnjevala zahteve po večji vključenosti na notranji trg; podpira predlog Komisije in je prepričan, da je uvedba skupne konsolidirane davčne osnove za pravne osebe, ki so ustanovljene v najmanj dveh državah članicah – osnova, ki omogoča določanje obdavčljivega prihodka, glede na skupne predpise, določene na evropski ravni in ki veljajo za posamezne skupine podjetij – najboljši način za učinkovito odpravo davčnih ovir, s katerimi imajo podjetja pri čezmejnih dejavnostih težave;
Stresses the importance of adopting a common consolidated tax base which will fulfil the requirement of greater integration in the internal market; supports the Commission proposal and is convinced that the introduction of a common consolidated tax base for companies established in at least two Member States - a base which will make it possible to determine the taxable revenue according to a set of common rules defined at European level and applicable to an individual group of companies - is the best way of tackling effectively the tax obstacles hampering companies' cross-border activities;
ponovno potrjuje, da uvedba skupne konsolidirane davčne osnove za pravne osebe na noben način ne posega v temeljne posebne pravice držav članic glede davčnih zadev ter zlasti v njihovo pravico določanja stopnje davka nacionalnih pravnih oseb; vendar meni, da bo uskladitev davčne stopnje za pravne osebe ustvarila pogoje za bolj pregledne javne in davčne politike ter omogočila najboljšo uporabo kapitala, s čimer bi prispevali k uresničevanju lizbonskih ciljev;
Reaffirms that the introduction of a common consolidated corporate tax base will not in any way prejudice the fundamental prerogatives of the Member States regarding tax matters, and in particular their right to set the rates of national corporation tax; believes, however, that harmonisation of the corporate tax base will create the conditions for more transparent public and fiscal policies and enable capital to be put to the best possible use, thereby helping to attain the Lisbon goals;
ponovno poudarja, da so cilji uvedbe skupne konsolidirane davčne osnove za pravne osebe na ravni Evropske unije:
Reiterates that the objectives of the creation of a common consolidated corporate tax base at European Union level are:
odprava ovir, ki jih povzročajo različni nacionalni davčni sistemi,
the removal of the barriers set up by different national tax systems,
upravna poenostavitev in zmanjševanje birokratskega bremena ter stroškov usklajevanja,
administrative simplification and a reduction in the burden of bureaucracy and in compliance costs,
ustvarjanje skupnih pogojev za enakopravno obravnavo podjetij, ki so ustanovljena v različnih državah članicah,
the creation of common conditions of equal treatment for companies which are established in various Member States,
odprava težav zrcalnih slik dvojnega obdavčevanja in davčne utaje;
the removal of the mirror-image problems of double taxation and tax evasion;
verjame, da je najboljši način zagotavljanja uvedbe skupne konsolidirane davčne osnove za pravne osebe na evropski ravni opredelitev okvira skupnih standardov prek uredbe, ki temelji na dveh ključnih, dopolnilnih elementih: uvedba skupne davčne osnove v skladu z evropskimi pravili in razvojem metode konsolidacije, kakor tudi metode porazdelitve davčne osnove med zadevnimi državami članicami, ki podjetjem omogoča kompenzacijo in konsolidacijo dobičkov in izgub globalno po celotni Evropski uniji;
Believes that the best way of ensuring the creation of a common consolidated corporate tax base at European level is to define a framework of common standards via a regulation based on two key, complementary elements: the creation of a common tax base in accordance with European rules and the development of a method of consolidation, as well as a method of tax base apportionment among the Member States concerned, which will allow companies to offset and consolidate profits and losses globally throughout the European Union;
meni, da je cilj uvedbe skupne konsolidirane davčne osnove za pravne osebe na evropski ravni mogoče doseči tudi z mehanizmom okrepljenega sodelovanja, če države članice niso sposobne doseči soglasja; poudarja, da bo mehanizem okrepljenega sodelovanja – čeprav v primerjavi s soglasjem držav članic predstavlja drugo najboljšo možnost – obenem omogočil, da bo velika večina evropskih držav napredovala na področju skupnega okvira za obdavčevanje podjetij na notranjem trgu, pri čemer bodo druge države članice imele možnost, da se jim pridružijo pozneje;
Considers that the objective of introducing a CCCTB at European level could also be achieved through the mechanism of enhanced cooperation if Member States are unable to reach unanimous agreement; underlines that the mechanism of enhanced cooperation - though representing a second-best option compared to the unanimous agreement of Member States - will, at the same time, allow the great majority of European countries to progress in the field of a common framework for company taxation in the internal market while affording the other Member States the possibility of joining in at a later stage;
zagovarja postopni pristop z začetno uvedbo izbirne skupne konsolidirane davčne osnove – ki bo podjetjem omogočila izbiro med obstoječo nacionalno davčno osnovo in evropsko davčno osnovo – ki ji v srednjem delu sledi ocenjevanje in preverjanje priporočljivosti prehoda na sistem obvezne skupne konsolidirane davčne osnove;
Advocates a step-by-step approach, with the initial introduction of an optional common consolidated tax base - which will leave enterprises the choice between existing national tax bases and a European tax base - followed by an assessment in the medium term to examine the advisability of moving to a compulsory common consolidated tax base;
meni, da mora zakonodaja Evropske unije, ki uvaja skupno konsolidirano davčno osnovo, določati vsaj naslednje:
Considers that legislation by the European Union to introduce a common consolidated tax base must at least lay down:
skupna davčna načela, ki se na evropski ravni uporabljajo kot referenčna točka,
the common tax principles used as a reference point at European level,
vse predpise in mehanizme, potrebne za opredelitev skupne evropske davčne osnove,
all the rules and mechanisms needed to define a common European tax base,
predpise, povezane s postopki za izvajanje konsolidacije za skupine podjetij,
the rules relating to the procedures for implementing consolidation for groups of companies,
povezavo med pravnimi postopki podjetij in postopki obračunavanja davka podjetij, to je računovodskimi načeli, ki podpirajo določevanje obdavčljivega prihodka za davčne namene,
the link between companies' legal and tax accounting operations, that is the accounting principles underlying the determination of taxable revenue for tax purposes,
mehanizme za porazdelitev davčnega donosa, ki izhaja iz skupne konsolidirane davčne osnove, kadar jo izbere skupina podjetij državami članicami, ki morajo upoštevati načelo preglednosti in dobrega upravljanja;
the mechanism for apportioning the tax yield derived from the common consolidated tax base when it is chosen by groups of companies among the Member States, which must be governed by the principle of transparency and good administration;
poziva države članice, da pohitijo s sodelovanjem pri davčnih zadevah, in priznava pomembnost cilja zagotavljanja ustreznih zaščitnih ukrepov za zakonite finančne interese držav članic ter zlasti zmogljivost pobiranja davčnega prihodka s pravilnim, preglednim, sorazmernim in sprejetim mehanizmom porazdelitve;
Urges the Member States to step up their cooperation on tax matters, and acknowledges the importance of the goal of providing adequate safeguards for the legitimate financial interests of the Member States, and in particular the capacity to collect tax revenue, by means of an equitable, transparent, proportionate and accepted apportionment mechanism;
15 poziva Komisijo, da pozneje in po analizi posledic oceni priporočljivost izvajanja davčne ureditve, ki temelji na skupni konsolidirani davčni osnovi za Statut evropske družbe;
Asks the Commission to assess at a later stage, and after an analysis of the consequences, the advisability of applying tax arrangements based on a common consolidated tax base to the Statute for a European Company;
opozarja, da mala in srednje velika podjetja ne uspevajo koristiti vseh prednosti notranjega trga in da njihov potencial rasti v smislu trga, čezmejnih dejavnosti in zmogljivosti, da ustanovijo podjetje tudi v drugi državi članici, motijo ovire, ki nastanejo zaradi upravne zapletenosti in visokih stroškov usklajevanja z različnimi nacionalnimi davčnimi sistemi, ki imajo sorazmerno večji vpliv na mala in srednje velika podjetja kot pa na velika podjetja;
Notes that SMEs are not succeeding in taking full advantage of the internal market, and that their potential for growth, in terms of markets, cross-border activities and the capacity to establish themselves in other Member States, falls foul of obstacles arising from administrative complexity and the high costs of compliance with the different national tax systems, which have proportionately a far greater impact on SMEs than on large companies;
meni, da bi sistem obdavčevanja matične države, če bi države članice o njem sklenile dvo- ali večstranske sporazume o vseh tehničnih vprašanjih in vzpostavitvi mehanizma za delitev davčnih prihodkov na različne udeležene nacionalne davčne uprave, da bi preprečili škodljivo davčno konkurenco, lahko predstavljal bistveno poenostavitev čezmejnega delovanja malih in srednje velikih podjetij; podpira predlog Komisije za pilotni projekt, ki bi temeljil na tem sistemu ter bi malim in srednje velikim podjetjem omogočil izračun obdavčljivega prihodka matičnega podjetja in vseh hčerinskih gospodarskih družb ter podružnic, ustanovljenih v drugih državah članicah, ki sodelujejo v projektu, in sicer z izvajanjem davčnih predpisov, ki veljajo v njihovi državi članici;
Considers that the system of home State taxation could, subject to the conclusion of bilateral or multilateral agreements among Member States dealing with all technical issues and establishing a mechanism for sharing the tax revenue among the different national tax administrations involved in order to avoid harmful tax competition, constitute a considerable simplification for the cross-border activities of SMEs; supports the Commission proposal for a pilot project based on this system, which will make it possible for SMEs to calculate the taxable revenue of the parent company and of all the branches and subsidiaries established in other Member States participating in the project by applying the tax rules in force in their home States;
poudarja, da nova lizbonska strategija in okvirni program za inovativnost in konkurenčnost (2007-2013) podpirata prednostni cilj za mala in srednje velika podjetja, ter je prepričan, da ima pilotni projekt lahko pozitivne vplive na stopnjo preživetja za mala in srednje velika podjetja ter na njihovo konkurenčnost na evropski in mednarodni ravni;
Points out that, in the new Lisbon Strategy and in the framework programme for innovation and competitiveness (2007-2013), support for SMEs is a priority objective, and is convinced that the pilot project can have a positive effect on the survival rate of SMEs and on their competitiveness at European and international level;
obžaluje dejstvo, da nekatere države članice ne kažejo potrebnega interesa in predanosti za odpravo davčnih ovir, ki motijo dejavnosti malih in srednje velikih podjetij, ter da si ne prizadevajo za izvajanje pilotnega projekta, ki ga predlaga Komisija; poziva države članice, zlasti tiste, z gospodarsko integriranimi čezmejnimi regijami, da se pridružijo pilotnemu projektu in tako pridobijo koristno, ponovljivo izkušnjo;
Deplores the fact that the Member States are not showing the requisite interest in and commitment to getting rid of tax obstacles which hamper the activities of SMEs, and that they are making no effort to implement the pilot project proposed by the Commission; urges the Member States, and in particular those with economically integrated cross-border regions, to join the pilot project and thus supply worthwhile, reproducible experience;
Zakonodajna resolucija Evropskega parlamenta o predlogu Direktive Evropskega parlamenta in Sveta o hrambi podatkov, obdelanih v zvezi z zagotavljanjem javnih elektronskih komunikacijskih storitev, in spremembi Direktive 2002/58/ES ( KOM(2005)0438 – C6-0293/2005 – 2005/0182(COD) )
European Parliament legislative resolution on the proposal for a directive of the European Parliament and of the Council on the retention of data processed in connection with the provision of public electronic communication services and amending Directive 2002/58/EC ( COM(2005)0438 – C6-0293/2005 – 2005/0182(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2005)0438 ) Še ni objavljeno v Uradnem listu.
having regard to the Commission proposal to the European Parliament and the Council ( COM(2005)0438 ) Not yet published in the OJ.
ob upoštevanju členov 251(2) in 95 Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6-0293/2005 ),
having regard to Article 251(2) and Article 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0293/2005 ),
ob upoštevanju poročila Odbora za državljanske svoboščine, pravosodje in notranje zadeve, mnenj Odbora za industrijo, raziskave in energetiko ter Odbora za notranji trg in varstvo potrošnikov ( A6-0365/2005 ),
having regard to the report of the Committee on Civil Liberties, Justice and Home Affairs and the opinions of the Committee on Industry, Research and Energy and the Committee on the Internal Market and Consumer Protection ( A6-0365/2005 ),
poziva Komisijo k študiji o presoji vplivov, ki bo obravnavala vsa vprašanja notranjega trga in zaščite potrošnikov;
Calls on the Commission for an impact assessment study covering all internal market and consumer protection issues;
meni, da glede dostopa do podatkov ta direktiva predstavlja le potrebni prvi korak in poziva Svet k lojalnemu sodelovanju za hitro sprejetje ustreznih zagotovil v zvezi z okvirnim sklepom o varstvu in obravnavi podatkov pri policijskem in pravosodnem sodelovanju v kazenskih zadevah;
Considers that, concerning access to data, the present directive constitutes just a necessary first step and calls on the Council for loyal cooperation for the swift adoption of appropriate guarantees in the context of the framework decision on data protection and data treatment in judicial and police co-operation in criminal matters;
meni, da imajo države članice pravico uporabiti svoja nacionalna ustavna načela, ter zlasti meni, da bo poklicna skrivnost spoštovana tudi pri uporabi te direktive;
Considers that the Member States have the right to apply their national constitutional principles and considers especially that professional secrecy will also be respected in the application of the present directive;
v skladu s postopkom, določenim v členu 251 Pogodbe Stališče Evropskega parlamenta z dne 14. decembra 2005 (še ni objavljeno v Uradnem listu) in Sklep Sveta z dne …
Acting in accordance with the procedure laid down in Article 251 of the Treaty Position of the European Parliament of 14 December 2005 (not yet published in the Official Journal) and Council Decision of ..........
Direktiva 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov
Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data
od držav članic zahteva, da varujejo pravice in svoboščine fizičnih oseb pri obdelavi osebnih podatkov, predvsem njihove pravice do zasebnosti, da se zagotovi prosti prenos osebnih podatkov v Skupnosti.
requires Member States to protect the rights and freedoms of natural persons with regard to the processing of personal data, and in particular their right to privacy, in order to ensure the free flow of personal data in the Community.
pretvarja načela iz Direktive 95/46/ES v posebna pravila za področje elektronskih komunikacij.
translates the principles set out in Directive 95/46/EC into specific rules for the electronic communications sector.
Členi 5, 6 in 9 Direktive 2002/58/ES določajo pravila, ki se uporabljajo za obdelavo podatkov o prometu in lokaciji, ki se pridobivajo z uporabo elektronskih komunikacijskih storitev, s strani ponudnikov omrežja in storitev.
Articles 5, 6 and 9 of Directive 2002/58/EC lay down the rules applicable to the processing by network and service providers of traffic and location data generated by using electronic communications services.
Takšne podatke je treba po tem, ko niso več potrebni za namen posredovanja komunikacije, izbrisati ali morajo postati anonimni, razen podatkov, potrebnih za namen zaračunavanja ali plačila medsebojnih povezav.
Such data must be erased or made anonymous when no longer needed for the purpose of the transmission of a communication, except for the data necessary for billing or interconnection payments.
Pod pogojem, da se vsi strinjajo, se lahko določeni podatki obdelujejo tudi za namene trženja in zagotovitve storitev z dodano vrednostjo.
Subject to consent, certain data may also be processed for marketing purposes and the provision of value-added services.
Člen 15(1) Direktive 2002/58/ES določa pogoje, pod katerimi lahko države članice omejijo obseg pravic in obveznosti, določenih v členu 5, členu 6, členu 8(1), (2), (3) in (4) ter členu 9 navedene direktive.
Article 15(1) of Directive 2002/58/EC sets out the conditions under which Member States may restrict the scope of the rights and obligations provided for in Article 5, Article 6, Article 8(1), (2), (3) and (4), and Article 9 of that Directive.
Vsaka takšna omejitev mora biti potrebna, primerna in ustrezna znotraj demokratične družbe zaradi posebnih namenov javnega reda, tj. za zaščito nacionalne varnosti (tj. državne varnosti), obrambe, javne varnosti ali preprečevanje, preiskovanje, odkrivanje in pregon kaznivih dejanj ali nedovoljene uporabe elektronskih komunikacijskih sistemov.
Any such restrictions must be necessary, appropriate and proportionate within a democratic society for specific public order purposes, i.e. to safeguard national security (i.e. State security), defence, public security or the prevention, investigation, detection and prosecution of criminal offences or of unauthorised use of the electronic communications systems.
Številne države članice so sprejele zakonodajo, ki določa hrambo podatkov pri ponudnikih storitev za preprečevanje, preiskovanje, odkrivanje in pregon kaznivih dejanj.
Several Member States have adopted legislation providing for the retention of data by service providers for the prevention, investigation, detection, and prosecution of criminal offences.
Te nacionalne določbe se bistveno razlikujejo.
Those national provisions vary considerably.
Pravne in tehnične razlike med nacionalnimi določbami glede hrambe podatkov za namen preprečevanja, preiskovanja, odkrivanja in pregona kaznivih dejanj predstavljajo ovire za notranji trg elektronskih komunikacij, saj se ponudniki storitev soočajo z različnimi zahtevami glede vrst podatkov o prometu in lokaciji, ki jih je treba hraniti, ter pogojev in obdobij hrambe.
The legal and technical differences between national provisions concerning the retention of data for the purpose of prevention, investigation, detection and prosecution of criminal offences present obstacles to the internal market for electronic communications, since service providers are faced with different requirements regarding the types of traffic and location data to be retained and the conditions and periods of retention.
V sklepih Sveta za pravosodje in notranje zadeve z dne 19. decembra 2002 je bilo poudarjeno, da so zaradi bistveno večjih možnosti elektronskih komunikacij podatki, povezani z uporabo elektronskih komunikacij, še posebej pomembno in zato dragoceno sredstvo za preprečevanje, preiskovanje, odkrivanje in pregon kaznivih dejanj, zlasti organiziranega kriminala.
The Conclusions of the Justice and Home Affairs Council of 19 December 2002 underline that, because of the significant growth in the possibilities afforded by electronic communications, data relating to the use of electronic communications are particularly important and therefore a valuable tool in the prevention, investigation, detection and prosecution of criminal offences, in particular organised crime.
Izjava o boju proti terorizmu, ki jo je Evropski svet sprejel 25. marca 2004, je Svetu naložila, naj preuči ukrepe za vzpostavitev pravil o hrambi podatkov komunikacijskega prometa pri ponudnikih storitev.
The Declaration on Combating Terrorism adopted by the European Council on 25 March 2004 instructed the Council to examine measures for establishing rules on the retention of communications traffic data by service providers.
V skladu s členom 8 Evropske konvencije o varstvu človekovih pravic in temeljnih svoboščin (EKČP) ima vsakdo pravico do spoštovanja svojega zasebnega življenja in korespondence.
Under Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR), everyone has the right to respect for his private life and his correspondence.