natgillin/translations-raw huggingface dataset:
člen 1(4)
Article 1(4)
člen 9(9)
Article 9(9)
člen 9(10)
Article 9(10)
člen 10(2)
Article 10(2)
člen 18(1)
Article 18(1)
člen 14(1)
Article 14(1)
člen 11(3)
Article 11(3)
člen 11a
Article 11a
člen 12 novo
Article 12 new
člen 14(2)
Article 14(2)
prvi in tretji pododstavek člena 8(4)
Article 8(4) subparagraphs 1 and 3
člen 13(4) novo
Article 13(4) new
drugi pododstavek člena 8(4)
Article 8(4) subparagraph 2
člen 13(5)
Article 13(5)
četrti in peti pododstavek člena 8(4)
Article 8(4) subparagraphs 4 and 5
člen 13(6)
Article 13(6)
Priloga II, III
Annex II, III
Zakonodajna resolucija Evropskega parlamenta z dne 21. maja 2008 o predlogu Odločbe Evropskega parlamenta in Sveta o izbiri in odobritvi sistemov, ki zagotavljajo mobilne satelitske storitve (MSS) ( KOM(2007)0480 – C6-0257/2007 – 2007/0174(COD) )
European Parliament legislative resolution of 21 May 2008 on the proposal for a decision of the European Parliament and of the Council on the selection and authorisation of systems providing mobile satellite services (MSS) ( COM(2007)0480 – C6-0257/2007 – 2007/0174(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2007)0480 ),
having regard to the Commission proposal to the European Parliament and the Council ( COM(2007)0480 ),
ob upoštevanju členov 251(2) in 95 Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6-0257/2007 ),
having regard to Articles 251(2) and 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0257/2007 ),
ob upoštevanju poročila Odbora za industrijo, raziskave in energetiko ter mnenja Odbora za kulturo in izobraževanje ( A6-0077/2008 ),
having regard to the report of the Committee on Industry, Research and Energy and the opinion of the Committee on Culture and Education ( A6-0077/2008 ),
(Ker je bil dosežen sporazum med Evropskim parlamentom in Svetom, je stališče Parlamenta iz prve obravnave enako končnemu zakonodajnemu aktu, Odločbi št. 626/2008/ES.)
(As an agreement was reached between Parliament and Council, Parliament's position at first reading corresponds to the final legislative act, Decision No 626/2008/EC.)
Resolucija Evropskega parlamenta z dne 21. maja 2008 o poenostavljenem poslovnem okolju za podjetja na področjih prava družb, računovodstva in revidiranja ( 2007/2254(INI) )
European Parliament resolution of 21 May 2008 on a simplified business environment for companies in the areas of company law, accounting and auditing ( 2007/2254(INI) )
ob upoštevanju sporočila Komisije "o poenostavljenem poslovnem okolju za podjetja na področjih prava družb, računovodstva in revidiranja" ( KOM(2007)0394 ),
having regard to the Commission communication on a simplified business environment for companies in the areas of company law, accounting and auditing ( COM(2007)0394 ),
ob upoštevanju sporočila Komisije "Evropa rezultatov – uporaba prava Skupnosti" ( KOM(2007)0502 ),
having regard to the Commission communication on A Europe of results – Applying Community law ( COM(2007)0502 ),
ob upoštevanju sklepov Sveta za konkurenčnost z njegove 2832. seje dne 22. in 23. novembra 2007 na temo "Poenostavljeno poslovno okolje za podjetja na področjih prava družb, računovodstva in revidiranja",
having regard to the conclusions of the 2832nd Competitiveness Council of 22 to 23 November 2007 on a simplified business environment for companies in the areas of company law, accounting and auditing,
ob upoštevanju svoje resolucije z dne 24. aprila 2008o mednarodnih standardih računovodskega poročanja (MSRP) in vodenju Uprave za mednarodne računovodske standarde (IASB) Sprejeta besedila, P6_TA(2008)0183 .
having regard to its resolution of 24 April 2008 on International Financial Reporting standards (IFRS) and the Governance of the International Accounting Standards Board (IASB) Texts adopted, P6_TA(2008)0183 .
, v kateri je Parlament kritiziral predlog IASB o MSRP za mala in srednja podjetja in prosil Komisijo, naj razvije sodoben evropski računovodski okvir za mala in srednja podjetja, po možnosti s preoblikovanjem obstoječe zakonodaje v zvezi z računovodenjem;
, in which Parliament criticised the IASB proposal for an IFRS for SMEs and asked the Commission to develop a modern EU-specific accounting framework for SMEs, possibly by overhauling the existing accounting legislation;
ob upoštevanju poročila Odbora za pravne zadeve in mnenja Odbora za ekonomske in monetarne zadeve ( A6-0101/2008 ),
having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Economic and Monetary Affairs ( A6-0101/2008 ),
v zvezi s prvo možnostjo opozarja, da so navedene direktive o pravu družb, namreč druga Druga direktiva Sveta 77/91/EGS z dne 13. decembra 1976 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim odstavkom člena 58 Pogodbe glede ustanavljanja delniških družb ter ohranjanja in spreminjanja njihovega kapitala, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti (UL L 26, 31.1.1977, str.
Notes, in connection with the first option, that the company law directives at issue, namely, the Second Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (OJ L 26, 31.1.1977, p.
Direktiva, kakor je bila spremenjena z Direktivo 2006/99/ES (UL L 363, 20.12.2006, str.
Directive as amended by Directive 2006/99/EC (OJ L 363, 20.12.2006, p.
, tretja Tretja direktiva Sveta 78/855/EGS z dne 9. oktobra 1978 o združitvi delniških družb (UL L 295, 20.10.1978, str.
, Third Third Council Directive 78/855/EEC of 9 October 1978 based on Article 54(3)(g) of the Treaty concerning mergers of public limited liability companies (OJ L 295, 20.10.1978, p.
, šesta Šesta direktiva Sveta 82/891/EGS z dne 17. decembra 1982 o delitvi delniških družb (UL L 378, 31.12.1982, str.
, Sixth Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies (OJ L 378, 31.12.1982, p.
Direktiva, kakor je bila spremenjena z Direktivo 2007/63/ES Evropskega parlamenta in Sveta (UL L 300, 17.11.2007, str.
Directive as amended by Directive 2007/63/EC of the European Parliament and of the Council (OJ L 300, 17.11.2007, p.
in dvanajsta Dvanajsta direktiva Sveta 89/667/EGS na področju prava družb z dne 21. decembra 1989 o družbah z omejeno odgovornostjo z enim družbenikom (UL L 395, 30.12.1989, str.
and Twelfth Twelfth Council Directive 89/667/EEC of 21 December 1989 on single-member private limited-liability companies (OJ L 395, 30.12.1989, p.
Direktiva, kakor je bila spremenjena z Direktivo 2006/99/ES.
Directive as amended by Directive 2006/99/EC.
direktiva, omogočile primerljivost med podjetji, kar je pomembno za čezmejne dejavnosti vlagateljev in upnikov, zato se jih ne bi smelo odpraviti;
Company Law Directives, have created comparability between companies which is important for the cross-border activities of investors and creditors, and should not therefore be repealed;
v zvezi s prvo možnostjo opozarja, da je treba v obsežni presoji vplivov primerjati pričakovane prihranke pri odpravi direktiv s stroški notranjega trga s sedemindvajsetimi različnimi sistemi prava družb;
Notes, in connection with the first option, that in a comprehensive impact assessment the savings expected to result from the repeal of directives must be balanced against the cost of an internal market with 27 different systems of company law;
ugotavlja, da večina upravnih obremenitev, kot so večkratni zahtevki za predložitev podatkov in obveznosti objave, zlasti na davčnem in socialnem področju, ne spada v pristojnosti Skupnosti, saj jih na splošno povzročajo uprave držav članic;
Notes that the main bureaucratic obstacles, such as multiple data requests or reporting requirements, particularly in the fiscal and social fields, tend to be generated by the Member States" administrations and fall outside the scope of the Community's competence;
poudarja, da države članice pogosto ne uporabljajo neobveznih ukrepov za zmanjšanje birokracije in zato možnosti poenostavitev, ki jih omogoča zakonodaja Skupnosti, ne posredujejo podjetjem, in da, ravno nasprotno, države članice poleg obstoječih zahtev EU uvedejo še strožja nacionalna pravila; poziva Komisijo, naj razišče, če je prenos direktiv, kot npr. direktive o preglednosti Direktiva 2004/109/ES Evropskega parlamenta in Sveta z dne 15. decembra 2004 o uskladitvi zahtev v zvezi s preglednostjo informacij o izdajateljih, katerih vrednostni papirji so sprejeti v trgovanje na reguliranem trgu (UL L 390, 31.12.2004, str.
Stresses that the Member States often fail to make use of optional measures by which to reduce bureaucracy, thus not passing on to companies the opportunities for simplification offered by Community law, and that, on the contrary, Member States often impose stricter national rules in addition to the existing EU requirements; asks the Commission, however, to review whether the implementation of directives such as the Transparency Directive Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market (OJ L 390, 31.12.2004, p.
Direktiva, spremenjena z Direktivo 2008/22/ES (UL L 76, 19.3.2008, str.
Directive as amended by Directive 2008/28/EC (OJ L 76, 19.3.2008, p.
, vodil k pretirano natančnemu izvrševanju predpisov ("gold plating") v državah članicah; poudarja, da bi morala Komisija podpirati izmenjavo najboljših praks med državami članicami, tako da ponazarja pozitivni učinek različnih pobud na področju poenostavitev;
has led to "gold-plating" by Member States; stresses that the Commission should encourage an exchange of good practices between Member States, while highlighting the effective impact of the various initiatives in the field of simplification;
priporoča, da se davčni organi držav članic med seboj uskladijo in kot osnovo za poenostavitev opredelijo skupne informacije, ki jih morajo posredovati podjetja;
Proposes that coordination be introduced between the Member States" tax authorities, in order to harmonise the information requests made to businesses with the aim of simplification;
načeloma daje prednost drugi možnosti, omenjeni v sporočilu, naj se zakonodajalec pri poenostavitvah osredotoči na posamezne konkretne ukrepe; meni, da lahko vsak specifični ukrep za poenostavitev prouči, ali je treba ukiniti določene zahteve v direktivah;
Prefers, in principle, the second option referred to in the Communication, namely that the legislator should focus on concrete, individual simplification measures; notes that any specific simplification measures may include an assessment of whether certain individual requirements in directives should be repealed;
poudarja, da bo mogoče učinke sprememb direktiv oceniti šele čez čas, ter opozarja, da sta bili tretja in šesta direktiva o pravu družb pred kratkim spremenjeni z Direktivo 2007/63/ES Direktiva 2007/63/ES Evropskega parlamenta in Sveta z dne 13. novembra 2007 o spremembi Direktiv Sveta 78/855/EGS in 82/891/EGS glede zahteve po neodvisnem strokovnem poročilu ob združitvi ali delitvi delniških družb (UL L 300, 17.11.2007, str.
Stresses that time will be needed in order to evaluate the effects of the changes made to the directives and points out that the Third and Sixth Company Law Directives have recently been amended by Directive 2007/63/EC Directive 2007/63/EC of the European Parliament and of the Council of 13 November 2007 amending Council Directives 78/855/EEC and 82/891/EEC as regards the requirement of an independent expert's report on the occasion of merger or division of public limited liability companies (OJ L 300, 17.11.2007, p.
in da se rok za prenos Direktive 2007/63/ES izteče 31. decembra 2008; ugotavlja, da bi lahko zaradi nadaljnjih sprememb teh direktiv usklajena pravila pretvorbe ostala brez vsebine, vendar meni, da so potrebne nadaljnje posodobitve;
and that the transposition deadline for Directive 2007/63/EC is 31 December 2008; notes that further amendments of those directives could lead to the harmonised conversion rules being deprived of substance, but considers that more updating is necessary;
opozarja, da je bila druga direktiva o pravu družb pred kratkim spremenjena z direktivo 2006/68/ES Direktiva 2006/68/ES Evropskega parlamenta in Sveta z dne 6. septembra 2006 o spremembi Direktive Sveta 77/91/EGS glede ustanavljanja delniških družb ter ohranjanja in spreminjanja njihovega kapitala (UL L 264, 25.9.2006, str.
Notes that the Second Company Law Directive has recently been amended by Directive 2006/68/EC Directive 2006/68/EC of the European Parliament and of the Council of 6 September 2006 amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital (OJ L 264, 25.9.2006, p.32).
poziva Komisijo, da pojasni odnos med direktivami o pravu družb, zlasti drugo, tretjo in šesto direktivo, ter MSRP;
Calls for the Commission to clarify the relationship between the Company Law Directives, in particular the Second, Third and Sixth Company Law Directives, and IFRS;
poudarja, da so revizije računovodskih izkazov in obveznosti objave pri javnih delniških družbah pomembne za delovanje notranjega trga v skladu s predpisi in da bi morali novi elektronski distribucijski kanali in tehnologije, kot npr. elektronske oblike poročanja (recimo XBRL) omogočiti cenovno ugodno, učinkovito in hitro izpolnitev obveznosti objave; glede na poenostavitve prve Prva direktiva Sveta 68/151/EGS z dne 9. marca 1968 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim odstavkom člena 58 Pogodbe, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti (UL L 65, 14.3.1968, str.
Stresses that auditing of accounts and disclosure requirements for publicly traded companies are vital to the sound functioning of the internal market, and that new technologies such as electronic reporting formats (e.g. XBRL) should make it possible to meet disclosure requirements economically, efficiently and swiftly; welcomes, with a view to the simplification of the First First Council Directive 68/151/EEC of 9 March 1968 on co-ordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community (OJ L 65, 14.3.1968, p.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2006/99/ES.
Directive as last amended by Directive 2006/99/EC.
in enajste Enajsta Direktiva Sveta 89/666/EGS z dne 21. decembra 1989 o razkritjih podružnic, ki jih v državi članici odprejo nekatere oblike družb za katere velja zakonodaja druge države (UL L 395, 30.12.1989, str.
and Eleventh Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (OJ L 395, 30.12.1989, p.
direktive o pravu družb pozdravlja načrtovano zmanjšanje obveznosti v zvezi z razkritji; vseeno pa poudarja, da bi morali tudi obveznosti objave – kot pri drugih ukrepih za poenostavitev – obravnavati od primera do primera s pomočjo konkretnih, individualnih ukrepov za poenostavitev na osnovi temeljite presoje vplivov; predlaga, da se izvzetja za mala in srednje velika podjetja ter mikro podjetja osredotočijo predvsem na zmanjševanje upravnih bremen in stroškov, vendar ne bi smela ogroziti upravičenih potreb po obveščanju in dostopa do finančnih priložnosti; spodbuja izmenjavanje najboljših praks o poenostavitvi in izvajanju pravil Skupnosti;
Company Law Directives, the aim of reducing disclosure requirements; underlines, however, that, as with other simplification measures, disclosure requirements should be reviewed on a case-by-case basis by means of concrete, individual simplification measures based on thorough impact assessments; suggests that exemptions for small and medium-sized enterprises (SMEs) and micro entities should focus on reducing administrative burdens and costs, but should not jeopardise justifiable information needs or access to finance opportunities; encourages sharing of best practices on the simplification and implementation of Community rules;
strinja se, da bi bilo družbam treba olajšati registracijo in sestavljanje, vlaganje ter objavljanje predpisanih informacij; priporoča, da se sestavljanje, vlaganje in objava predpisanih informacij opravijo prek medobratovalnega poslovnega registra za celotno EU; odločno spodbuja uporabo nove tehnologije, kot je razširljiv jezik za poslovno poročanje (XBRL); poudarja, da bi morale biti te informacije lahko dosegljive za vlagatelje, upnike, delavce in javne organe v vsej Evropski uniji; poziva Komisijo, naj predstavi načrt za uvajanje poročanja z uporabo XBRL v EU:
Agrees that it should be made easier for companies to register and prepare, file and publish statutory information; recommends that the preparation, filing and publication of statutory information be effected through an interoperable EU-wide business register; strongly promotes the use of new technology such as XBRL; emphasises that such information should be easily accessible for investors, creditors, employees and public authorities throughout the European Union; urges the Commission to present a roadmap for introducing XBRL reporting in the EU;
poudarja, da spremembe računovodskih pravil EU iz leta 2006 med drugim vsebujejo zahtevo za poročilo o upravljanju podjetja in izboljšano razkritje zunajbilančnih poslov družb, ki kotirajo na borzi; opozarja, da je rok za prenos teh pravil 5. september 2008; spodbuja države članice k zgodnjemu izvrševanju teh pravil; poziva Komisijo, naj sodeluje s Svetom za mednarodne računovodske standarde (IASB) in nadalje izboljša obveščanje o zunajbilančnih instrumentih v letnih poročilih;
Underlines that 2006 amendments to EU-accounting rules require, inter alia, a corporate governance statement and improved disclosure of off-balance sheet arrangements by listed companies; recalls that the transposition deadline for those rules is 5 September 2008; calls on Member States to apply the rules promptly; asks the Commission to work with the International Accounting Standards Board (IASB) to improve financial statement information on off-balance sheet vehicles further;
meni, da je treba Statut evropske delniške družbe preoblikovati v enotnejšo pravno obliko Skupnosti;
Sees the need for a review of the Statute for the European Company to bring it more closely into line with the rest of Community law;
opozarja, da mora biti cilj poenostavitve upravnih obremenitev vzpodbujati MSP, da izrabijo priložnosti notranjega trga in čezmejnih dejavnosti;
Recalls that the goal of simplifying administrative requirements must encourage SMEs to seize the opportunities offered by the internal market and to operate beyond its frontiers;
pozdravlja vpeljavo mikro podjetij, ki bi morale biti opravičene obveznosti računovodstva, letne revizije in objavljanja, določenih z zakonodajo na evropski ravni; predlaga, da se v sporočilu navedene mejne vrednosti za mikro podjetja v veliki meri ohranijo, vendar je zaskrbljen, da lahko doseganje vseh teh vrednosti povzroča težave, zlasti za podjetja z visokimi vložki; predlaga, da prehodno obdobje za obveznosti poročanja za podjetja, ki presegajo te mejne vrednosti, ustrezno podaljša; predlaga, da se preveri, ali bodo uvedena podobna prehodna obdobja za podjetja, ki spremenijo pravni status;
Welcomes the introduction of micro entities, which are to be exempt from the accounting, auditing and disclosure requirement under European law; urges that the threshold values referred to in the Communication for categorisation as a micro entity be broadly maintained but is concerned that meeting all of them may cause difficulties especially for businesses with high inputs; suggests that transition periods for companies' reporting requirements exceeding those thresholds be extended as appropriate; suggests that consideration be given to introducing similar transition periods for companies changing legal status;
opozarja, da je, skupaj z mejnimi vrednostmi po četrti Četrta direktiva Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih posameznih vrst družb, ki temelji na členu 54(3)(g) Pogodbe (UL L 222, 14.8.1978, str.
Points out, in connection with the thresholds laid down in the Fourth Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p.
in sedmi Sedma direktiva Sveta 83/349/EGS z dne 13. junija 1983 o konsolidiranih računovodskih izkazih, ki temelji na členu 54(3)(g) Pogodbe (UL L 193, 18.7.1983, str.1).
and Seventh Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (OJ L 193, 18.7.1983, p.
in da imajo države članice do 5. septembra 2008 čas za prenos te direktive, da je poleg tega širitev EU povečala raznolikost evropskih nacionalnih gospodarstev ter da revizija prispeva k spodbujanju razvoja močnega, zdravega in odgovornega tržnega gospodarstva;
, and that the Member States have until 5 September 2008 to transpose that Directive on the one hand and that the enlargement of the European Union has increased the diversity of European economies and auditing is helping to encourage the development of an efficient, healthy and responsible market economy, on the other;
izrecno poziva Komisijo, da ukrepa v zvezi s pozivom Sveta v njegovih sklepih iz 22. in 23. novembra 2007 po dejavnem spodbujanju odprte izmenjave najboljših praks med državami članicami o racionalizaciji obveznosti objave in o pogostejši rabi elektronskih pripomočkov v odnosih med podjetji in javnimi upravami ter med podjetji samimi;
Urges the Commission to follow up on the call expressed by the Competitive Council in its conclusions of 22 to 23 November 2007 for the active promotion of an open exchange among Member States of best practices designed to streamline reporting requirements and for an increase in the use of electronic means of communication between undertakings and public administrations and among undertakings;
poziva Komisijo, da spodbudi države članice, da uskladijo razčlenitev obveznosti objave finančnih informacij, kot je to urejeno med drugim na Nizozemskem, in se zavzamejo za uvedbo novih tehnologij za znižanje stroškov obveznosti obveščanja, ne da bi se odrekli prednostim, ki jih te obveznosti ponujajo udeležencem na trgu, oblikovalcem politik in javni upravi;
Calls on the Commission to encourage the Member States to harmonise the classification of financial information reporting requirements, as practised, inter alia, in the Netherlands, and to leverage new technologies with a view to reducing the costs of information requirements while preserving the benefits that those requirements provide to market participants, policy-makers and public administrations;