Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–50/104
payee
1 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2005-86
13) Payee to be designated on remittance
Prejemnik plačila, ki ga je treba navesti na nakazilu
2 Prevajalska redakcija
izobraževanje
CELEX: 32001R0438
Payee (supplier of goods and services; contractor):
Prejemnik plačila (dobavitelj blaga ali izvajalec storitev):
3 Prevajalska redakcija
izobraževanje
CELEX: 32001R0438
Payee (supplier of goods and services; contractor): name
Prejemnik plačila (dobavitelj blaga ali izvajalec storitev): ime
4 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2005-105
e. Detailed Instructions necessary to effect Payment including Bank Account/Transfer Information, Payee Title, Point of Contact information.
e. podrobna navodila, potrebna za nakazilo, vključno z bančnim računom/podatki za nakazilo, naslovom prejemnika, podatki o osebi za stike.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the profit or surplus distributed to the partners or members of the payer, relating to the participation in the payer, or another distribution to the partners or members of the payer, relating to the participation in the payer;
dobiček ali presežek, ki se razdeli družbenikom ali članom izplačevalca, v zvezi z udeležbo v izplačevalcu ali druga razdelitev družbenikom ali članom izplačevalca, v zvezi z udeležbo v izplačevalcu;
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
decrease in the payer` s share capital, provided that the payer records profit or surplus which was not distributed;
zmanjšanje osnovnega kapitala izplačevalca, če ima izplačevalec dobiček ali presežek, ki ni bil razdeljen;
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the payer` s profits or reserves which are, on the basis of participation in the payer, distributed either upon dissolution or upon exclusion or withdrawal of a shareholder, partner or member of the payer;
dobiček ali rezerve izplačevalca, ki se delijo v zvezi z udeležbo v izplačevalcu ob prenehanju ali ob izključitvi ali izstopu delničarja, družbenika ali člana iz izplačevalca;
8 Objavljeno
delo in sociala
DRUGO: 025-12-1013-2008-1-Noveli A in B
a resident taxpayer who has notified the payer of his/her tax number;
zavezancu rezidentu, ki izplačevalcu sporoči svojo davčno številko;
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
resident taxable person who has informed the payer about his tax number;
zavezancu rezidentu, ki izplačevalcu sporoči svojo davčno številko;
10 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2005-105
` OUR` code must be used to ensure that all WT charges are borne by the payer.
oznaka OUR se mora uporabljati zaradi zagotovitve, da bo vse stroške elektronskega prenosa poravnal plačnik.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik rezident te države.
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(6) Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.
(6) Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik rezident te države.
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(5) Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.
(5) Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik rezident te države.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the profit distributed with regard to the securities and loans ensuring participation in the payer` s profit;
dobiček, ki se razdeli v zvezi z vrednostnimi papirji in krediti, ki zagotavljajo udeležbo v dobičku izplačevalca;
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the participation in the payer's capital or management subject to point 1 of this paragraph lasts no less than 24 months, and
znaša čas trajanja udeležbe v kapitalu oziroma pri upravljanju izplačevalca v skladu s 1. točko tega odstavka najmanj 24 mesecev, in
17 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(4) The condition referred to in point 3 of the first paragraph of this Article shall be deemed to be met, provided that the payer:
(4) Šteje se, da je pogoj iz 3. točke prvega odstavka tega člena izpolnjen, če je izplačevalec:
18 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2009-29
a) the payer of the interest is the Government of that Contracting State or a political subdivision or a local authority or Central Bank thereof;
a) je plačnik obresti vlada te države pogodbenice ali njena politična enota, lokalna oblast ali centralna banka,
19 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
a) the payer of the interest is the Government of that Contracting State or a political subdivision or a local authority or Central (National) Bank thereof;
a) je plačnik obresti vlada te države pogodbenice ali njena politična enota, lokalna oblast ali centralna (narodna) banka;
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State.
Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik ta država, politična enota, lokalna oblast ali rezident te države.
21 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-34
When the duties and taxes have been paid, a receipt constituting proof of payment shall be issued to the payer, unless there is other evidence constituting proof of payment.
Ko so dajatve in davki plačani, se plačniku izda potrdilo kot dokazilo o plačilu, razen če ne obstaja drugačno dokazilo o plačilu.
22 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a Land, a political subdivision, a local authority or a resident of that State.
6) Šteje se, da obresti nastanejo v državi pogodbenici, kadar je plačnik ta država, zvezna dežela, politična enota, lokalna oblast ali rezident te države.
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a Land, a political subdivision, a local authority or a resident of that State.
5) Šteje se, da so licenčnine in avtorski honorarji nastali v državi pogodbenici, kadar je plačnik ta država, zvezna dežela, politična enota, lokalna oblast ali rezident te države.
24 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the increase in the payer` s share capital, which was increased out of reserves set aside on the basis of the profits or out of profits or out of a revaluation adjustment of the former categories;
povečanje osnovnega kapitala izplačevalca, ki se je povečal iz rezerv, oblikovanih iz dobička, ali dobička ali prevrednotovalnega popravka teh dveh kategorij;
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Royalties and fees for technical services shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State.
Šteje se, da so licenčnine in avtorski honorarji ter honorarji za strokovne storitve nastali v državi pogodbenici, kadar je plačnik ta država, politična enota, lokalna oblast ali rezident te države.
26 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
27 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega razmerja med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega razmerja ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
28 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(7) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount.
(7) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
29 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(7) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
7) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek obresti glede na terjatev, za katero se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
30 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
31 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega razmerja med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega razmerja ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
32 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the recipient participates in the capital or management of the person distributing profit for dividends (hereinafter: payer), so that he is a holder of a holding, shares or voting rights amounting to no less than 25%, and
je prejemnik udeležen v kapitalu oziroma pri upravljanju osebe, ki deli dobiček za dividende (v nadaljnjem besedilu: izplačevalec) tako, da je imetnik poslovnega deleža, delnic ali glasovalnih pravic v višini najmanj 25 %, in
33 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(6) Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
(6) Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
34 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Where, by reason of a special relationship between the payer and the beneficial owner of the interest or between both of them and some other person, the amount of the interest, having regard to the debt-claims for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner of the interest in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom obresti ali med njima in drugo osebo znesek obresti glede na terjatve, za katere se plačajo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik obresti, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
35 Objavljeno
RS
DRUGO: TRANS
The users of health services include sopatients who ned medical help, as well as healthy individuals. The latter, while also being payers of health taxes and contributions wisk to be well informed of what to expect from healh care.
Uporabniki zdravstvenega varstva pa niso le tisti, ki že potrebujejo zdravniško pomoč, so tudi zdravi ljudje, ki kot plačniki zdravstvenih prispevkov preprosto želijo vedeti, kaj lahko pričakujejo od zdravstvenega varstva.
36 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev ali honorarjev za strokovne storitve glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
37 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Where, by reason of a special relationship between the payer and the beneficial owner of the royalties or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner of the royalties in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.
Kadar zaradi posebnega odnosa med plačnikom in upravičenim lastnikom licenčnin in avtorskih honorarjev ali med njima in drugo osebo znesek licenčnin in avtorskih honorarjev glede na uporabo, pravico ali informacijo, za katero se plačujejo, presega znesek, za katerega bi se sporazumela plačnik in upravičeni lastnik licenčnin in avtorskih honorarjev, če takega odnosa ne bi bilo, se določbe tega člena uporabljajo samo za zadnji omenjeni znesek.
38 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
(i) the payer or the recipient of the interest is the Government of a Contracting State itself, a public body, a political subdivision, an administrative? territorial unit or a local authority thereof or the Central Bank of a Contracting State;
i) plačnik ali prejemnik obresti je vlada države pogodbenice, javni organ države pogodbenice, njena politična enota, upravnoteritorialna enota ali lokalna oblast ali centralna banka države pogodbenice;
39 Objavljeno
Ur. l. RS, št. MP 4-2005
(i) the payer or the recipient of the interest is the Government of a Contracting State itself, a public body, a political subdivision, an administrative - territorial unit or a local authority thereof or the Central Bank of a Contracting State;
i) plačnik ali prejemnik obresti je vlada države pogodbenice, javni organ države pogodbenice, njena politična enota, upravnoteritorialna enota ali lokalna oblast ali centralna banka države pogodbenice;
40 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
This shall not apply where such maintenance payments are deductible in the first-mentioned State in computing the taxable income of the payer; tax allowances in mitigation of social burdens are not deemed to be deductions for the purposes of this paragraph.
To ne velja, če se taka plačila preživnine v prvi omenjeni državi lahko odbijejo pri obračunavanju obdavčljivega dohodka plačnika; davčne olajšave za lajšanje socialnih bremen se za namen tega odstavka ne štejejo kot odbitek.
41 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
Preživnine ali druga sredstva za vzdrževanje, ki jih rezident ene od držav pogodbenic plačuje rezidentu druge države pogodbenice, pa se v višini, v kateri se plačniku zanje ne priznava olajšava, obdavčijo samo v prvi omenjeni državi.
42 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
non-resident taxable person which is subject to the tax on the income earned by conducting the activities either in or through the place of establishment in Slovenia and which has informed the payer about his tax number, provided that the income was paid to that place of establishment.
zavezancu nerezidentu, ki je zavezan za davek od dohodkov, ki jih dosega z aktivnostmi v poslovni enoti ali preko poslovne enote v Sloveniji, in izplačevalcu sporoči svojo davčno številko, če gre za dohodke, plačane tej poslovni enoti.
43 Objavljeno
delo in sociala
Ur. l. RS, št. MP 80
Income under the previous paragraph will be allocated between individual municipalities according to the ratio between the set personal income tax-payers whose permanent residence is in the municipality and the set personal income tax in the entire country, on the basis of figures for the year before the last.
Prihodki iz prejšnjega odstavka se razporedijo na posamezne občine v razmerju med odmerjeno dohodnino zavezancev, ki imajo stalno bivališče v občini in odmerjeno dohodnino v državi, in sicer na podlagi podatkov za predpreteklo leto.
44 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
the payer is a taxable person and is not resident in a state, in case of the place of establishment the latter is not located in such a state, with a more favourable tax environment which, for the purposes of this Article, shall be a state whose general, average, nominal rate of taxation applicable to the profits generated by companies is lower than 12.5%.
je izplačevalec zavezanec za davek, ter ni rezident države, v primeru poslovne enote pa se ta ne nahaja v državi, z ugodnejšim davčnim okoljem, ki je za namene tega člena država, v kateri je splošna, povprečna, nominalna stopnja obdavčitve dobička družb nižja od 12,5 %.
45 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) A dividend paid out to a person who has not yet met the condition of 24 months subject to point 2 of the first paragraph of this Article but, however, meets the conditions referred to in the first paragraph of this Article may be paid out without withholding tax provided that the payer of the dividend or a mediator provides an appropriate bank guarantee, in order to secure the meeting of a possible tax liability, to the responsible tax authority.
(2) Dividenda, ki je izplačana osebi, ki še ne izpolnjuje pogoja 24 mesecev po 2. točki prvega odstavka tega člena, sicer pa izpolnjuje pogoje iz prvega odstavka tega člena, se lahko izplača brez odtegljaja davka, če izplačevalec dividende ali posrednik, za zavarovanje izpolnitve morebitne davčne obveznosti, izroči ustrezno bančno garancijo pristojnemu davčnemu organu.
46 Končna redakcija
CELEX: 31976R1416
the payee is correctly described.
je prejemnik plačila pravilno opisan.
47 Končna redakcija
CELEX: 31976R1416
where they effect payment to a party other than the entitled payee.
kadar izvršijo plačilo stranki, ki do njega ni upravičena.
48 Končna redakcija
DRUGO: TRANS
All electricity payers thus automatically became television subscribers, so the number of license payers suddenly increased by several tens of thousands creating additional income for the company.
S tem se je število novih naročnikov rtv povečalo za nekaj deset tisoč, kar je hiši prineslo dodaten prihodek.
49 Končna redakcija
finance
DRUGO: TRANS
As he said, they wanted to achieve a feeling among license payers that rtv Slovenia cared about them (Delo, May 12, 2001).
želimo doseči, da bodo plačniki rtv prispevka imeli občutek, da nam ni vseeno zanje« (Delo, 12. 5. 2001)
50 Končna redakcija
finance
DRUGO: TRANS
By contrast, the new rtv Slovenia Act secured for rtv Slovenia 100,000 additional license fee payers through a new method of license fee collection.
Nasprotno, s spremembo zakona o rtv Slovenija je javni zavod zaradi novega zbiranja pristojbine dobil skoraj 100.000 novih plačnikov.
Prevodi: en > sl
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payee