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1–13/13
enotni sistem prenosa
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Če je prenosna družba rezident Slovenije in je družba prejemnica rezident države članice EU, ki ni Slovenija, se za prenos ene ali več dejavnosti, ki predstavljajo eno ali več poslovnih enot, ki se nahajajo v državi članici EU, ki ni Slovenija, 31. člen tega zakona ter 33. člen tega zakona ne uporabljata, prenosna družba pa ima pravico do odbitka davka, ki je posledica prenosa, ki bi ga ta država članica EU zaračunala kot posledico tega prenosa, če ne bi bila uveljavljena ureditev enotnega sistema obdavčenja, ki velja za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic EU.
If the transferring company is resident in Slovenia and the receiving company is resident in an EU Member State other than Slovenia, Article 31 of this Act and Article 33 of this Act shall not apply to the transfer of one or several activities representing one or several places of establishment located in an EU Member State other than Slovenia, and the transferring company shall have the right to a tax deduction, which is a result of the transfer, which the EU Member State concerned would charge as a result of the transfer in question, if the regulation were not introduced regarding the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of equity holdings in the companies from different EU Member States.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Če je prenosna družba rezident Slovenije in je družba prejemnica rezident države članice EU, ki ni Slovenija in združitev ali delitev vključuje prenos dejavnosti, ki predstavlja poslovno enoto v državi članici EU, ki ni Slovenija, se ne uporablja 1. točka 42. člena, 1. in 2. točka 44. člena in 46. člen tega zakona, prenosna družba pa je upravičena do odbitka davka, ki izvira iz združitve ali delitve, ki bi ga država članica EU zaračunala zaradi združitve ali delitve, če ne bi bila uveljavljena ureditev enotnega sistema obdavčenja, ki velja za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic EU.
(1) If the transferring company is resident in Slovenia and the receiving company is resident in an EU Member State other than Slovenia, and if the merger or division involves the transfer of activities representing a place of establishment in an EU Member State other than Slovenia, point 1 of Article 42, points 1 and 2 of Article 44 and Article 46 of this Act shall not apply, and the transferring company shall have the right to a tax deduction, which is a result of the merger or division, which the EU Member State concerned would charge as a result of the merger or division in question, if the regulation were not introduced regarding the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of equity holdings in the companies from different EU Member States.
3 Končna redakcija
finance
CELEX: 32002D0731
Enotni koncept to priznava in predvideni so ukrepi za module SPM (specifični prenosni moduli), ki se dodajo enotnemu sistemu ERTMS, da se zagotovi vlakom, opremljenim z ustreznim SPM, da delujejo na obstoječi predpoenoteni infrastrukturi;
The unified concept recognises this and provision is made for modules known as STMs (specific transmission modules) to be added to the unified ERTMS system to enable a train fitted with appropriate STMs to operate over existing pre-unified infrastructure;
4 Pravna redakcija
DRUGO
ker če poleg tega ta sporazum vpliva na Direktivo Sveta 90/434/EGS z dne 23. julija 1990 o enotnem sistemu obdavčenja za združitve, delitve, prenos sredstev in izmenjavo delnic gospodarskih družb različnih držav članic fn in Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbein podružnice različnih držav članic fn, ki temeljita na členu 100 Pogodbe o ustanovitvi Evropske skupnosti, naj se kot pravna podlaga uporablja ta člen;
Whereas, in addition, insofar as the said Agreement affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (4), and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (5), which are based on Article 100 of the Treaty establishing the European Community, that Article should be used as a legal basis;
5 Pravna redakcija
promet
CELEX: 31997D0800
ker poleg tega ta sporazum vpliva na Direktivo Sveta 90/434/EGS z 23. julija 1990 o enotnem sistemu obdavčevanja pri združitvah, delitvah, prenosih sredstev in izmenjavi delnic gospodarskih družb različnih držav članic( fn ), in Direktivo Sveta 90/435/EGS z 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbe in podružnice različnih držav članic ( fn ), ki temeljita na členu 100 Pogodbe o ustanovitvi Evropske skupnosti, naj se kot pravna podlaga uporablja ta člen;
Whereas, in addition, insofar as the said Agreement affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States ( fn ), and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States ( fn ), which are based on Article 100 of the Treaty establishing the European Community, that Article should be used as a legal basis;
6 Pravna redakcija
promet
CELEX: 21997A1218(01)
ker je uporaba člena 100 Pogodbe kot zakonske podlage za ta sklep utemeljena tudi z dejstvom, da bodo zgoraj navedene zaveze na področju temeljnih telekomunikacijskih storitev verjetno vplivale na Direktivo Sveta 90/434/EGS z dne 23. julija 1990 o enotnem sistemu obdavčenja za združitve, delitve, prenos sredstev in izmenjavo delnic gospodarskih družb različnih držav članic ( fn ) in Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbe in podružnice različnih držav ( fn ), ki temeljita na členu 100 Pogodbe;
Whereas the use of Article 100 of the Treaty as a legal base for this Decision is justified also by the fact that the aforementioned commitments on basic telecommunications services are likely to affect Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, which are based on Article 100 of the Treaty;
7 Prevajalska redakcija
izobraževanje
CELEX: 31992L0049
ker je treba spremeniti določbe o prenosu portfelja, da bodo usklajene z enotnim sistemom dovoljenj, uvedenih s to direktivo;
Whereas the provisions on transfers of portfolios must be adapted to bring them into line with the single authorization system introduced by this Directive;
8 Prevajalska redakcija
izobraževanje
CELEX: 32002L0083
Določbe o prenosih zavarovalnih portfeljev morajo biti usklajene s sistemom enotnega uradnega dovoljenja, ki ga določa ta direktiva.
The provisions on transfers of portfolios must be in line with the single legal authorisation system provided for in this Directive.
9 Prevajalska redakcija
izobraževanje
CELEX: 31996L0092
"pooblaščeni kupec" pomeni katero koli pravno osebo znotraj elektroenergetskega sistema, kjer ima sedež, ki je odgovorna za enotno vodenje prenosnega sistema in/ali za centralizirano nabavo in prodajo električne energije;
'single buyer` shall mean any legal person who, within the system where he is established, is responsible for the unified management of the transmission system and/or for centralized electricity purchasing and selling;
10 Prevajalska redakcija
izobraževanje
CELEX: 31997D0800
ker poleg tega ta sporazum vpliva na Direktivo Sveta 90/434/EGS z 23. julija 1990 o enotnem sistemu obdavčevanja pri združitvah, delitvah, prenosih sredstev in izmenjavi delnic gospodarskih družb različnih držav članic [4], in Direktivo Sveta 90/435/EGS z 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbe in podružnice različnih držav članic [5], ki temeljita na členu 100 Pogodbe o ustanovitvi Evropske skupnosti, naj se kot pravna podlaga uporablja ta člen;
Whereas, in addition, insofar as the said Agreement affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (4), and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (5), which are based on Article 100 of the Treaty establishing the European Community, that Article should be used as a legal basis; Whereas certain provisions of the said Agreement impose on the Community obligations in the field of the provision of services which go beyond the crossborder framework;
11 Prevajalska redakcija
izobraževanje
CELEX: 31997D0838
ker je uporaba člena 100 Pogodbe kot zakonske podlage za ta sklep utemeljena tudi z dejstvom, da bodo zgoraj navedene zaveze na področju temeljnih telekomunikacijskih storitev verjetno vplivale na Direktivo Sveta 90/434/EGS z dne 23. julija 1990 o enotnem sistemu obdavčenja za združitve, delitve, prenos sredstev in izmenjavo delnic gospodarskih družb različnih držav članic [4] in Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbe in podružnice različnih držav [5], ki temeljita na členu 100 Pogodbe;
Whereas the use of Article 100 of the Treaty as a legal base for this Decision is justified also by the fact that the aforementioned commitments on basic telecommunications services are likely to affect Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (4) and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (5), which are based on Article 100 of the Treaty;
12 Prevajalska redakcija
izobraževanje
CELEX: 31992L0062
To izboljšanje se lahko doseže z zmanjšanjem sile na volanu, z uvajanjem dodatnih zahtev za podprto krmilje,1 z uporabo istega vira energije kakor za zavorni sistem, z uvajanjem preskusa krmiljenja pri višji hitrosti za motorna vozila, z uvajanjem zahtev za podprto (servo) krmilje ter z uvajanjem enotne predstavitve opisnega lista in certifikata o EGS-homologaciji, da bi se omogočila računalniška podpora pri shranjevanju in prenosu podatkov pri vložnikih in homologacijskih organih;
These improvements may be obtained by reducing steering control effort, inserting requirements for power-assisted steering equipment using the same energy source as the braking device, introducing a steering test at higher speed for motor vehicles, introducing requirements for auxiliary steering equipment, and introducing a uniform presentation for the information document and the EEC type-approval certificate in order to facilitate computerization of storage and transmission of data by applicants and approval authorities;
13 Prevod
promet
CELEX: 21999A0127(01)
ker je zlasti uporaba člena 100 Pogodbe kot zakonske podlage za ta sklep utemeljena, če zgoraj navedene obveze na področju finančnih storitev vplivajo na Direktivo Sveta 90/434/EGS z dne 23. julija 1990 o enotnem sistemu obdavčenja za združitve, delitve, prenos sredstev in izmenjavo delnic gospodarskih družb različnih držav članic ( fn ) in Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčenja za matične gospodarske družbe in podružnice različnih držav ( fn ), ki temeljita na členu 100 Pogodbe;
Whereas, in particular, the use of Article 100 of the Treaty as a legal base for this Decision is justified to the extent that the aforementioned commitments on financial services affect Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States and Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, which are based on Article 100 of the Treaty;
Prevodi: sl > en
1–13/13
enotni sistem prenosa