natgillin/translations-raw huggingface dataset:
Pravni subjekti in organizacije, katerih sedež dejanske uprave je v državi ali jurisdikciji, navedeni v členu 17(2), za katere se uporablja člen 2(3), dokler zadevna država ali jurisdikcija ne sprejme določb, enakovrednih določbam člena 4(2):
Entities and legal arrangements whose place of effective management is in a country or jurisdiction listed in Article 17(2), to which Article 2(3) applies pending the adoption by the country or jurisdiction concerned of provisions equivalent to those of Article 4(2):
(delniške) družbe z omejeno odgovornostjo, ki so omejene z delnicami, jamstvom ali drugim mehanizmom;
Limited liability companies whether limited by shares, guarantee or some other mechanism;
korporacije z omejeno odgovornostjo, ki so omejene z delnicami, jamstvom ali drugim mehanizmom;
Limited liability corporations whether limited by shares, guarantee or some other mechanism;
mednarodne družbe ali korporacije;
International companies or corporations;
mednarodne gospodarske družbe ali korporacije;
International business companies or corporations;
izvzeta podjetja ali korporacije;
Exempt companies or corporations;
zaščitene celično strukturirane ("Protected cell") družbe ali korporacije;
Protected cell companies or corporations;
registrirane celično strukturirane ("Incorporated cell") družbe ali korporacije;
Incorporated cell companies or corporations;
mednarodne banke ter korporacije s podobnim imenom;
International banks, including corporations of similar name;
offshore banke ter korporacije s podobnim imenom;
Offshore banks, including corporations of similar name;
zavarovalnice ali korporacije;
Insurance companies or corporations;
pozavarovalnice ali korporacije;
Reinsurance companies or corporations;
kreditne zadruge;
Credit unions;
podružnice subjektov in organizacij s tega seznama;
Estates of deceased persons;
stalni sedeži subjektov in organizacij s tega seznama;
Funds of all forms;
fundacije različnih oblik, ne glede na opis.
Branches of any of the entities and arrangements listed here;
Marshallovi otoki
French Polynesia
Salomonovi otoki
Former Yugoslav Republic of Macedonia
Združeni arabski emirati
Northern Marianas Islands
zvezna država ZDA Delaware
Marshall Islands
Kajmanski otoki
Puerto Rico
Guernsey, Alderney ali Sark
Saint Kitts and Nevis
Otok Man
Saint Lucia
Sprememba 25
South Africa
Société de droit commun/maatschap
United Arab Emirates
Société momentanée / tijdelijke handelsvennootschap
USA State of Delaware
Société interne / stille handelsvennootschap
USA State of Nevada
Češka republika
British Virgin Islands
Veřejná obchodní společnost
Cayman Islands
ver. obch. spol. ali V.O.S.)
Guernsey, Alderney or Sark
Europæisk økonomisk firmagrupper (EØFG)
Netherlands Antilles
(osebna trgovinska družba)
Proposal for a directive – amending act
(Evropsko gospodarsko interesno združenje EEIG))
List of "paying agents on receipt" under Article 4(2)
– Osebna družba in združenje vlagateljev
- Drujestvo sys specialna investicionna cel (Special-purpose investment company)
– Evropsko gospodarsko interesno združenje (EEIG)
-Investicionno drujestvo (Investment company, not covered by Article 6)
Omorrythmos Eteria (OE)
Czech Republic
Za osebne družbe se uporablja davek od dobička pravnih oseb.
- Evropské hospodářské zájmové sdružení (EHZS) (European Economic Interest Grouping (EEIG ))
Vendar je do 50 % dobičkov osebnih družb obdavčenih v skladu s posameznimi partnerji po njihovi individualni davčni stopnji.
- "Trust" or other similar legal arrangement
Sociedad civil con o sin personalidad juridica
- Interessentskaber (General partnership)
Agrupación europea de interés económico (AEIE)
- Partnerselskaber (Partner company)
(Evropsko gospodarsko interesno združenje (EEIG))
- Europæisk økonomisk firmagrupper (EØFG) (European Economic Interest Grouping (EEIG))
Ley General Tributaria
- Täisühing- TÜ (General partnership)
(družba civilnega prava in enakovreden subjekt)
- Herencias yacentes (Estate of a deceased person),
Za komanditne družbe, kapital katerih je razdeljen v delnice, velja splošni davek od dobička pravnih oseb.
Partnerships "en commandite" the capital of which is divided into shares are subject to general CIT.
(družba z neomejeno odgovornostjo)
(General partnership)
(partnerska družba)
(Professional partnership)
ali druga podobna pravna organizacija
or other similar legal arrangement
"Sklad", fundacija ali druga podobna pravna organizacija
"Trust", foundation or other similar legal arrangement
– "General partnership" (družba z neomejeno odgovornostjo)
- "General partnership"
– "Limited partnership" (komanditna družba)
- "Limited partnership"
–'Investment partnership" (investicijsko partnerstvo)
- "Investment partnership"
– "Non-resident limited liability company" (nerezidenčna družba z omejeno odgovornostjo)
- "Non-resident limited liability company"
–'Irish common contractual fund" (Irski skupni pogodbeni sklad)
- "Irish common contractual fund"
– "Sklad", fundacija ali druga podobna pravna organizacija
- "Trust", foundation or other similar legal arrangement
(komanditna družba)
Eteria (EE) (Limited partnership)
– Pravni subjekti in organizacije, ki imajo sedež dejanske uprave v jurisdikciji Gibraltarja, so:
- Entities and legal arrangements whose place of effective management is in the jurisdiction of Gibraltar, including:
Zaščitene celično strukturirane ("Protected cell") družbe ali korporacije;
Protected cell companies or corporations;
partnerstva vseh oblik, vključno družbe z neomejeno odgovornostjo, komanditne družbe, družbe z omejeno odgovornostjo, mednarodna partnerstva in mednarodna poslovna partnerstva;
Partnerships of all forms including (without limitation) general partnerships, limited partnerships, limited liability partnerships, international partnerships and international business partnerships;
mešane družbe;
Joint ventures;
zapuščine pokojnih oseb;
Estates of deceased persons;
skladi vseh oblik;
Funds of all forms;
podružnice subjektov in organizacij s tega seznama;
Branches of any of the entities and arrangements listed here;
predstavništva subjektov in organizacij s tega seznama;
Representative offices of any of the entities and arrangements listed here;
stalni sedeži subjektov in organizacij s tega seznama;
Permanent establishments of any of the entities and arrangements listed here;
fundacije različnih oblik, ne glede na opis.
Multiform Foundation, however described.
Zakonodajna resolucija Evropskega parlamenta z dne 24. aprila 2009 o predlogu Direktive Sveta o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom in drugimi čezmejnimi transakcijami ( KOM(2008)0805 – C6-0039/2009 – 2008/0228(CNS) )
European Parliament legislative resolution of 24 April 2009 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transactions ( COM(2008)0805 – C6-0039/2009 – 2008/0228(CNS) )
ob upoštevanju predloga Komisije Svetu ( KOM(2008)0805 ),
having regard to the Commission proposal to the Council ( COM(2008)0805 ),
ob upoštevanju člena 93 Pogodbe ES, v skladu s katerim se je Svet posvetoval s Parlamentom ( C6-0039/2009 ),
having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament ( C6-0039/2009 ),
ob upoštevanju poročila Odbora za ekonomske in monetarne zadeve ( A6–0189/2009 ),
having regard to the report of the Committee on Economic and Monetary Affairs ( A6-0189/2009 ),
DDV plača oseba, odgovorna za plačilo davčnim organom.
VAT is payable by the person liable for the payment to the tax authorities.
Pri tem bi morale zagotoviti, da so vsi ukrepi proti goljufijam sorazmerni in usmerjeni proti osebam, ki so za goljufije odgovorne.
In so doing, Member States should ensure that any measures to counter fraud are proportional and targeted at persons that have committed fraud.
Komisija do ...* oceni ustreznost solidarne odgovornosti in po potrebi pripravi predlog o njeni spremembi.
By...*, the Commission should evaluate the functioning of joint and several liability and, if appropriate, submit a proposal for amendment in that regard.
* Pet let po dnevu začetka veljavnosti te direktive.
* Five years after the entry into force of this Directive.
Direktiva 2006/112/ES Člen 205 – odstavek 2 2.
Directive 2006/112/EC Article 205 – paragraph 2 2.
V primeru iz člena 200 je oseba, ki dobavlja blago v skladu s
In the situation referred to in Article 200, the person supplying goods in accordance with
pogoji iz člena
the conditions laid down in
V primeru iz člena 200 je oseba, ki dobavlja blago v skladu s
In the situation referred to in Article 200, the person supplying goods in accordance with Article 138, shall be held jointly and severally liable for the payment of the VAT due on the intra-Community acquisition of those goods where
138, solidarno odgovorna za plačilo DDV, ki ga je treba plačati za pridobitev tega blaga znotraj Skupnosti, če ni izpolnila obveznosti iz členov 262 in 263, da predloži rekapitulacijsko poročilo z informacijami v zvezi z dobavo, ali če rekapitulacijsko poročilo, ki ga je predložila, ne vključuje informacij v zvezi s to dobavo, kot zahteva člen 264.
has not complied with the obligation provided for in Articles 262 and 263 to submit a recapitulative statement containing the information concerning the supply or the recapitulative statement submitted by him does not set out the information concerning this supply as required under Article 264.
prvi pododstavek ne velja v naslednjih primerih:
the first subparagraph shall not apply
(b) če lahko oseba, ki dobavlja blago v skladu s pogoji iz člena 138, pristojnim organom
(b) the person supplying goods in accordance with Article 138 can duly justify to the competent authorities
, ki jim je treba v skladu s členom 262 predložiti rekapitulacijsko poročilo,
to which the recapitulative statement must be submitted in accordance with Article 262
ustrezno utemelji svojo pomanjkljivost iz prvega pododstavka tega odstavka
his shortcoming referred to in the first subparagraph of this paragraph
(c) če je med dnevom dobave blaga in dnevom, na katerega je oseba, ki dobavlja blago v skladu s členom 138, prejela obvestilo iz drugega pododstavka tega odstavka, preteklo več kot dve leti.
(c) more than two years have elapsed between the supply of goods and the date on which the person supplying goods in accordance with Article 138 received the notification referred to in the second subparagraph of this paragraph.
Komisija do ...* pripravi poročilo o učinkih solidarne odgovornosti iz člena 205 Direktive 2006/112/ES, vključno z učinki na upravne stroške za dobavitelje in na dodatne davčne prihodke za države članice.
By ...*, the Commission shall draw up a report evaluating the impact of joint and several liability under Article 205 of Directive 2006/112/EC, including its impact on administrative costs for suppliers and on tax revenue gained by Member States.
Če je primerno in če Komisija lahko dokaže, da podatkovna zbirka VIES (sistem izmenjave informacij o DDV) in izmenjava podatkov med državami članicami delujeta pravilno, Komisija pripravi predlog za spremembo člena 205 Direktive 2006/112/ES.
If appropriate, and provided that the Commission is able to demonstrate that the Value-added Tax Information Exchange System (VIES) database and the exchange of information between Member States function correctly, the Commission shall submit a proposal to amend Article 205 of Directive 2006/112/EC.
ob upoštevanju predloga Komisije z dne 8. aprila 2009 za Uredbo Sveta o spremembi Uredbe (ES) št. 332/2002 o ustanovitvi aranžmaja za zagotavljanje srednjeročne finančne pomoči za plačilne bilance držav članic ( KOM(2009)0169 ),
having regard to the Commission's proposal of 8 April 2009 for a Council regulation amending Regulation (EC) No 332/2002 establishing a facility providing medium-term financial assistance for Member States' balances of payments ( COM(2009)0169 ),
in stališča Parlamenta z dne 6. septembra 2001 o predlogu Uredbe Sveta o srednjeročni finančni pomoči za plačilne bilance držav članic UL C 72 E, 21.3.2002, str.
, and Parliament's position of 6 September 2001 on the proposal for a Council regulation establishing a facility providing medium-term financial assistance for Member States' balances of payments OJ C 72 E, 21.3.2002, p.
ob upoštevanju člena 100 in člena 119 Pogodbe ES,
having regard to Articles 100 and 119 of the EC Treaty,
ker je Svet že podvojil zgornjo mejo srednjeročne finančne pomoči na 25 000 000 000 EUR s prvotnih 12 000 000 000 EUR na podlagi členov 119 in 308 Pogodbe s sprejetjem Uredbe (ES) št. 1360/2008 z dne 2. decembra 2008 UL L 352, 31.12.2008, str.
whereas the Council has already doubled the ceiling for medium-term financial assistance to EUR 25 000 000 000 from an original EUR 12 000 000 000 on the basis of Articles 119 and 308 of the Treaty by adopting Regulation (EC) No 1360/2008 of 2 December 2008 OJ L 352, 31.12.2008, p.
o spremembi Uredbe (ES) št. 332/2002,
amending Regulation (EC) No 332/2002,
ker je Skupnost v povezavi z ureditvami drugih mednarodnih finančnih institucij odobrila posojilo v višini 6 500 000 000 EUR Madžarski in 3 100 000 000 EUR Latviji in ker slednji nekatere države članice namenjajo dodatnih 2 200 000 000 EUR,
whereas, in conjunction with the arrangements of other international financial institutions, the Community granted a loan to Hungary of EUR 6 500 000 000 and to Latvia of EUR 3 100 000 000, and whereas an additional EUR 2 200 000 000 is committed to Latvia by some individual Member States,
ker je Skupnost sklenila Romuniji zagotoviti srednjeročno finančno pomoč v višini 5 000 000 000 EUR glede na negativne posledice svetovne finančne krize na gospodarski in finančni položaj Romunije,
whereas the Community has decided to provide medium-term financial assistance to Romania of up to EUR 5 000 000 000 in light of the adverse effects of the global financial crisis on the economic and financial situation in Romania,
ker je bolj zaželen posamičen pristop k srednjeročni finančni pomoči za države članice, da bi upoštevali posebnosti položaja posamezne države članice,
whereas a case-by-case approach to medium-term financial assistance for Member States is preferable, in order to take into account the specificity of each Member State's situation,
ker je potrebno solidarnost do držav članic, ki so nedavno pristopile k Evropski uniji, v celoti uresničivati,
whereas solidarity needs to be fully exercised towards the Member States that have more recently acceded to the European Union,
ker mora politika obravnavati posebne probleme gospodarstev teh držav članic zaradi svetovne finančne krize in širjenja recesije v Evropski uniji,
whereas there is a need for policy to address the specific problems of those Member States' economies against the backdrop of the global financial crisis and a spreading recession in the European Union,
meni, da je sedanji položaj še en dokaz za pomembnost eura pri varovanju držav članic v euroobmočju in poziva države članice, ki niso v tem območju, naj se mu pridružijo takoj, ko bodo izpolnjevale maastrichtska merila;
Considers the current situation to be further proof of the relevance of the euro in regard to protecting the Member States in the euro area and invites the other Member States to join the euro area it as soon as they fulfil the Maastricht criteria;
poziva Komisijo, naj odgovori na prejšnje zahteve Parlamenta po analizi posledic ravnanja bank, ki so svoja sredstva preusmerile iz držav članic, ki so nedavno pristopile;
Requires that the Commission answer Parliament's former calls for an analysis of the effects of the behaviour of banks that removed their assets from the more recently acceded Member States;
poziva Komisijo, naj rezultate te študije čim prej posreduje Odboru za ekonomske in monetarne zadeve;
Calls on the Commission to communicate, as soon as possible, the result of that study to its Committee on Economic and Monetary Affairs;
priznava, da je zaradi sedanje svetovne finančne in gospodarske krize treba znatno povečati zgornjo mejo za neporavnane zneske iz posojil, ki se odobrijo državam članicam, določeno v Uredbi (ES) št. 332/2002, in upoštevati koledar Parlamenta; poudarja, da bi to povečanje prav tako izboljšalo sposobnost Skupnosti za prožno odzivanje na nove zahteve za srednjeročno finančno pomoč;
Recognises that, owing to the current global financial and economic crisis, the ceiling for the outstanding amount of loans to be granted to Member States as laid down in Regulation (EC) No 332/2002 should be significantly increased, taking due account of Parliament's calendar; stresses that such an increase would also enhance the ability of the Community to respond more flexibly to further requests for medium-term financial assistance;
pozdravlja prostovoljne sporazume med bankami in državami članicami, ki so nedavno pristopile k Evropski uniji, v okviru katerih se banke vzdržijo omejevanja kreditnih linij (na primer v zvezi z Romunijo in dunajskim sporazumom) ter nadalje spodbuja te pobude;
Welcomes the voluntary agreements between banks and the Member States that more recently acceded to the European Union under which those banks refrain from cutting credit lines (for example, as regards Romania and the Vienna Accord), and encourages further such initiatives;
ugotavlja, da to znatno povečanje zgornje meje za posojila omogoča Komisiji maksimiziranje možnosti najemanja posojil na kapitalskih trgih ali pri finančnih institucijah; poleg tega ugotavlja, da Skupnost nima posebne pravne podlage za izdajo obveznic na svetovnem trgu, vendar pa Komisija izvaja pripravljalne dejavnosti, da bi dvema ali več državam članicam omogočili skupno izdajo obveznic, ki se glasijo na euro;
Notes that the significant increase in the loan ceiling makes it possible to maximise the Commission's borrowing potential on capital markets or from financial institutions; notes, furthermore, that there is no specific legal basis for the Community to issue bonds on the global market, but that the Commission is undertaking preparatory work with a view to allowing two or more Member States, jointly, to issue euro-denominated bonds;
poziva Komisijo, naj skupaj z Evropsko investicijsko banko preuči možnost, kako premagati kreditno krizo v dejanskem gospodarstvu z novimi inovativnimi finančnimi instrumenti; poudarja, da se lahko uporabi različne finančne instrumente za zagotavljanje prilagodljivosti aranžmaja za zagotavljanje srednjeročne finančne pomoči za plačilne bilance držav članic;
Calls on the Commission to investigate, together with the European Investment Bank, how the 'credit crunch' in the real economy can be overcome with the help of new innovative financial instruments; points out that a variety of financial instruments could be used to ensure the flexibility of the facility providing medium-term financial assistance for Member States' balances of payments;
ugotavlja, da takšno povečanje zgornje meje za posojila ne bi vplivalo na proračun, ker bi Komisija vzela posojila na finančnih trgih in države članice upravičenke bi jih morale povrniti; poudarja, da bi povečanje zgornje meje za posojila imelo posledice za proračun samo v primeru, če bi država članica ustavila plačilo dolga;
Notes that raising the loan ceiling would have no budgetary impact because the Commission would acquire the loans on the financial markets and the beneficiary Member States would be required to reimburse them; stresses that the only possible budgetary impact of raising the loan ceiling would be in the event that a Member State were to default on its debt;
meni, da bi morali biti pogoji, povezani z dodelitvijo te finančne pomoči, v skladu s cilji Skupnosti - in jih spodbujati - glede kakovosti javne porabe, trajnostne rasti in sistemov socialnega varstva, polne zaposlenosti, boja proti podnebnim spremembam in glede energetske učinkovitosti;
Believes that the conditions attached to the granting of financial assistance should be in line with, and foster the promotion of, the Community's objectives in terms of quality of public spending, sustainable growth and social security systems, full employment, the fight against climate change and energy efficiency;
opozarja, da se člen 100 Pogodbe uporablja za vse države članice, in poziva Komisijo, naj predloži predlog za uredbo o opredelitvi pogojev za izvajanje te določbe; opozarja, da člen 103 Pogodbe poudarja, da države članice 'niso odgovorne in ne prevzemajo odgovornosti enot centralne, regionalne ali lokalne ravni države ali drugih oseb javnega prava ali javnih podjetij druge države članice, kar pa ne vpliva na vzajemna finančna jamstva za skupno izvedbo določenega projekta' ter lahko Svet po potrebi v skladu s postopkom iz člena 252 opredeli pojme v zvezi z uporabo prepovedi, ki so navedene v členu 101 in v tem členu';
Recalls that Article 100 of the Treaty is applicable to all Member States and invites the Commission to put forward a proposal for a regulation to define the conditions of implementation of that provision; recalls that Article 103 of the Treaty provides that Member States 'shall not be liable for or assume the commitments of central governments, regional, local or other public authorities, other bodies governed by public law, or public undertakings of another Member State, without prejudice to mutual financial guarantees for the joint execution of a specific project', and that, '[if] necessary, the Council, acting in accordance with the procedure referred to in Article 252, may specify definitions for the application of the prohibition referred to in Article 101 and in this Article';
zahteva, da je Parlament obveščen o memorandumih o soglasju, sklenjenih med Komisijo in zadevnimi državami članicami, ki podrobnejše opredeljujejo pogoje glede posojil;
Requests that Parliament be informed of the memorandums of understanding concluded between the Commission and the Member States concerned, which set out the conditions of the loans;
poziva Komisijo, naj med recesijo zagotovi usklajevanje gospodarske politike na ravni Skupnosti ter skupaj s Parlamentom ustanovi skupino strokovnjakov ter pripravi okvir in smernice za memorandume o soglasju, sklenjenih med Komisijo in zadevnimi državami članicami, z določitvijo pogojev glede posojil;
Asks the Commission to ensure the coordination of economic policy at Community level during economic downturns and to set up a group of experts together with Parliament, and to prepare a framework and guidelines for the memorandums of understanding concluded between the Commission and the Member States concerned, setting out the conditions of the loans;
opozarja, da je Parlament v zgoraj omenjenih stališčih z dne 6. septembra 2001 in 20. novembra 2008 pozval, naj Svet vsaki dve leti na podlagi poročila Komisije, po posvetovanju s Parlamentom in po predložitvi mnenja Ekonomsko-finančnega odbora pregleda, ali vpeljani aranžma še vedno zadovoljuje potrebe, zaradi katerih je bil uveden; sprašuje Svet in Komisijo, ali so bila ta poročila pripravljena od sprejetja Uredbe (ES) št. 332/2002;
Recalls that Parliament requested, in its above-mentioned positions of 6 September 2001 and 20 November 2008, that the Council examine, every two years, on the basis of a report by the Commission, after consulting Parliament and after the delivery of the opinion of the Economic and Financial Committee, whether the facility established continues to meet the needs which led to its creation; asks the Council and the Commission whether such reports have been drawn up since the adoption of Regulation (EC) No 332/2002;
Resolucija Evropskega parlamenta z dne 24. aprila 2009 o regulativnih vidikih nanomaterialov ( 2008/2208(INI) )
European Parliament resolution of 24 April 2009 on regulatory aspects of nanomaterials ( 2008/2208(INI) )
ob upoštevanju sporočila Komisije z dne 17. junija 2008 z naslovom "Regulativni vidiki nanomaterialov" ( KOM(2008)0366 ) in delovnega dokumenta služb Komisije, ki je priložen temu sporočilu ( SEK(2008)2036 ),
having regard to the Commission Communication of 17 June 2008 entitled "Regulatory aspects of nanomaterials" ( COM(2008)0366 ) and the accompanying Commission staff working document ( SEC(2008)2036 ),