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pavšalno nadomestilo
1 Pravna redakcija
DRUGO
Pavšalno nadomestilo se določi na podlagi cene železniške vozovnice prvega razreda, če razdalja v eno smer ne presega 500 km. Če pot presega 500 km ali če prečka morje, se znesek nadomestila določi na podlagi letalske cene vozovnice znižanega - ekonomskega razreda (najnižja cena poleta, ki jo med krajem rekrutiranja in krajem zaposlitve nudijo nacionalne letalske družbe
This flat-rate payment shall be based on the cost of the first-class rail fare where the single journey does not exceed 500 km. Where the journey exceeds 500 km or involves a sea crossing, payment shall be based on the reduced-price economy-class air fare (the lowest fare offered by the national companies serving the place of recruitment and the place of employment).
2 Pravna redakcija
DRUGO
Dodatno pavšalno nadomestilo
Additional flat-rate allowance
3 Objavljeno
CELEX: 32004D0676
Ti potni stroški se povrnejo kot pavšalno nadomestilo na podlagi stroškov letalskega prevoza za razred tik nad turističnim razredom.
These travel expenses shall be reimbursed in the form of a flat-rate payment based on the cost of air travel in the class immediately superior to economy class.
4 Končna redakcija
CELEX: 32004R0723
Ti potni stroški se povrnejo kot pavšalno nadomestilo na podlagi stroškov letalskega prevoza za razred tik nad turističnim razredom.";
These travel expenses shall be reimbursed in the form of a flat-rate payment based on the cost of air travel in the class immediately superior to economy class.";
5 Končna redakcija
delo in sociala
DRUGO: TRANS
(1) Kadar je banki izrečen ukrep nadzora po tem zakonu mora Banki Slovenije plačati pavšalno nadomestilo stroškov postopka, ki ga glede na vrsto in obseg kršitev določa tarifa Banke Slovenije.
(1) When a measure of supervision according to the present law is imposed on a bank, the bank must pay to the Bank of Slovenia a lump-sum compensation for the costs of the procedure, which is stipulated in the tariff of the Bank of Slovenia on the basis of the type and extent of the violation.
6 Končna redakcija
EU
DRUGO: TRANS
(1) Kadar je revizijski družbi izrečen ukrep nadzora po tem zakonu, mora Inštitutu plačati pavšalno nadomestilo stroškov postopka, ki ga glede na vrsto in obseg kršitev določa tarifa Inštituta.
(1) Whenever the measure of supervision is imposed on an auditing company in accordance with this Act, such auditing company shall pay the Institute a flat fee for the cost of procedure which is laid down in the Institute's rates for the relevant type and extent of violations.
7 Končna redakcija
CELEX: 32004R0138
Metoda zajemanja previsokih ali premajhnih nadomestil DDV v pavšalnih sistemih je naslednja:
The method of recording over- or under-compensation of VAT under flat-rate systems is as follows:
8 Končna redakcija
CELEX: 32004R0138
prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
under-compensation of VAT resulting from the application of the flat-rate VAT systems (cf. 3.041 and 3.042).
9 Končna redakcija
CELEX: 32004R0138
Pavšalne sisteme, ki se uporabljajo v državah članicah EU, lahko razdelimo v dve glavni vrsti nadomestil za DDV, plačan pri nakupih:
The flat-rate systems used in the EU Member States can be grouped into two main types of compensation for VAT paid on purchases:
10 Končna redakcija
CELEX: 32004R0138
vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju in ki izhajajo iz sistema pavšalnega nadomestila (prim. 3.041 in 3.042),
over-compensation of VAT resulting from the application of the flat-rate systems (cf. 3.041 and 3.042),
11 Končna redakcija
CELEX: 32004R0138
Potem ko pri finančnih organih vložijo zahtevek, pozneje prejmejo nadomestilo, izračunano kot pavšalni odstotek [39], ki se uporabi pri njihovi prodaji kot nadomestilo za DDV, ki so ga plačali pri svojih nakupih.
On application to the financial authorities, they later receive a refund calculated as a flat-rate percentage(41) applied to their sales in compensation for the VAT which they have paid on their purchases.
12 Končna redakcija
CELEX: 32004R0138
in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat-rate system are not fully compensated via the selling price or via reimbursement.
13 Končna redakcija
CELEX: 32004R0138
Razlika med pavšalnim nadomestilom, odobrenim kmetovalcem, za katere veljajo pavšalni sistemi, in DDV, ki bi ga lahko odbili, če bi zanje veljal standardni sistem, predstavlja previsoko ali premajhno nadomestilo.
The difference between the flat-rate compensation granted to farmers who are subject to the flat-rate systems and the VAT which they would have been able to deduct if they had been subject to the standard VAT system represents over- or under-compensation.
14 Končna redakcija
CELEX: 32004R0138
Razlika med odbitnim DDV, ki bi ga lahko odbile kmetijske enote na podlagi pavšalnega sistema, če bi zanje veljala standardna shema DDV, in pavšalnim nadomestilom, predstavlja previsoko in prenizko nadomestilo DDV.
The difference between the deductible VAT which agricultural units under the flat-rate system could have deducted, if they had been subject to the standard VAT scheme, and the flat-rate compensation represents VAT over-compensation or under-compensation.
15 Končna redakcija
CELEX: 32004R0014
Zato, da se upoštevajo trgovinski tokovi z ostalo Skupnostjo in ekonomski vidik predlagane pomoči, je treba določiti znesek pomoči na podlagi izvoznih nadomestil, dodeljenih za izvoz podobnih proizvodov v tretje države, ki se uporabi, kadar je ta znesek višji od zgornjih pavšalnih zneskov.
Moreover, to take account, in particular, of trade flows with the rest of the Community and of the economic aspect of the proposed aid, an amount of aid should be laid down with reference to the refunds granted for the export of similar products to third countries, to be applied when this amount is greater that the above flat-rate amounts.
16 Pravna redakcija
DRUGO
Ne glede na to se v izmenjavi pisem iz člena 18(2) lahko določi, da se to pavšalno nadomestilo ne izplača.
However, the Exchange of Letters referred to in Article 18(2) may stipulate that this flat-rate allowance shall not be paid.
17 Pravna redakcija
izobraževanje
CELEX: 32004R0723
Ti potni stroški se povrnejo kot pavšalno nadomestilo na podlagi stroškov letalskega prevoza za razred tik nad turističnim razredom.";
These travel expenses shall be reimbursed in the form of a flat-rate payment based on the cost of air travel in the class immediately superior to economy class.";
18 Pravna redakcija
DRUGO
Vendar se zaradi upoštevanja sprememb v osnovni plači uradnikov Skupnosti dodatno pavšalno nadomestilo iz člena 13 prilagodi enkrat letno brez retroaktivnega učinka.
However, the additional flat-rate allowance referred to in Article 13 shall be adjusted once a year, without retroactive effect, to take account of changes in the basic salaries of Community officials.
19 Pravna redakcija
DRUGO
ker je treba v Prilogi IIa Uredbe (EGS) št. 1408/71 pod naslov "B. DANSKA" dodati pavšalno nadomestilo za rehabilitacijo, ki predstavlja posebno dajatev brez plačevanja prispevkov, ki se ne more izplačevati v tujino;
Whereas it is necessary to add to Annex IIa to Regulation (EEC) No 1408/71 under the heading 'B. DENMARK' a flat-rate rehabilitation allowance, which constitutes a non-exportable special non-contributory benefit;
20 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(g) prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
(g) under- compensation of VAT resulting from the application of the flat- rate VAT systems (cf. 3.041 and 3.042).
21 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
"pavšalno nadomestilo":
"flat-rate compensation" :
22 Pravna redakcija
DRUGO
vračila DDV, ki so nižja kot potrebna ali normalna nadomestila v danem položaju, in ki izhajajo iz sistema pavšalnega nadomestila, ki se pogosto uporablja v kmetijstvu.
under-compensation of VAT resulting from the flat rate system, frequently found in agriculture.
23 Pravna redakcija
DRUGO
Razen v primerih, kjer je kraj rekrutiranja detaširanega nacionalnega strokovnjaka od kraja zaposlitve oddaljen manj kot 50 km, ta po potrebi prejme dodatno pavšalno nadomestilo, ki je enako razliki med letno bruto plačo, izplačano s strani delodajalca (ob odbitku družinskih dodatkov) z vključno z dodatnim nadomestilom za stroške bivanja, izplačanih s strani Generalnega sekretariata in osnovno plačo, ki se izplača uradniku razreda A 8, stopnja 1 ali razreda B 5, stopnja 1, odvisno od razreda, s katerim se primerja.
Except where the place of recruitment of the national expert on detachment is less than 50 km from his place of employment, he shall, where appropriate, receive an additional flat-rate allowance equal to the difference between the gross annual salary (less family allowances) paid by his employer plus the subsistence allowance paid by the General Secretariat and the basic salary payable to an official in step 1 of Grade A 8 or step 1 of Grade B 5, depending on the category to which he is deemed to correspond.
24 Pravna redakcija
DRUGO
Razen v primerih, kjer je kraj rekrutiranja dodeljenega vojaškega osebja od kraja zaposlitve članov oddaljen manj kot 50 km, član dodeljenega osebja, če je tako primerno, prejme dodatno pavšalno nadomestilo, ki je enako razliki med letno bruto plačo, izplačano s strani njegovega prvotnega delodajalca (ob odbitku družinskih dodatkov) vključno z dodanim nadomestilom življenjskih stroškov izplačanih s strani Generalnega sekretariata in osnovno plačo, ki se izplača uradniku razreda A 8, stopnja 1 ali razreda B 5, stopnja 1, odvisno od razreda, s katerim se primerja.
Except where the place of recruitment of the seconded military staff member is less than 50 km from his place of employment, he shall, where appropriate, receive an additional flat-rate allowance equal to the difference between the gross annual salary (less family allowances) paid by his original employer plus the subsistence allowance paid by the General Secretariat and the basic salary payable to an official in step 1 of Grade A8 or Grade B5, depending on the Category to which he is assimilated.
25 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
- vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju in ki izhajajo iz sistema pavšalnega nadomestila (prim. 3.041 in 3.042),
- over- compensation of VAT resulting from the application of the flat- rate systems (cf. 3.041 and 3.042),
26 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Potem ko pri finančnih organih vložijo zahtevek, pozneje prejmejo nadomestilo, izračunano kot pavšalni odstotek fn, ki se uporabi pri njihovi prodaji kot nadomestilo za DDV, ki so ga plačali pri svojih nakupih.
On application to the financial authorities, they later receive a refund calculated as a flat- rate percentage fn applied to their sales in compensation for the VAT which they have paid on their purchases.
27 Pravna redakcija
DRUGO
vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju, in ki izhajajo iz sistema pavšalnega nadomestila, ki se pogosto uporablja v kmetijstvu.
over-compensation of VAT resulting from the flat rate system, frequently found in agriculture.
28 Pravna redakcija
zdravje
CELEX: 32003R1980
pavšalna plačila ali plačila v zvezi z zaslužki, namenjena za nadomestilo zaščitene osebe v celoti ali delno za izgubo zaslužka zaradi začasne nezmožnosti za delo zaradi bolezni ali poškodbe.
flat-rate or earnings-related payments intended to compensate the protected person in full or in part for the loss of earnings caused by temporary inability to work due to sickness or injury.
29 Pravna redakcija
zdravje
CELEX: 32003R1980
pavšalna plačila ali plačila v zvezi z zaslužki, namenjena za nadomestilo staršem za izgubo zaslužka zaradi odsotnosti z dela v povezavi z rojstvom otroka za obdobje pred porodom in/ali po njem ali v povezavi s posvojitvijo,
flat-rate or earnings-related payments intended to compensate the parent for loss of earnings due to absence from work in connection with childbirth for the period before and/or after confinement or in connection with adoption,
30 Pravna redakcija
gospodarstvo
CELEX: 32004R0014
Zato, da se upoštevajo trgovinski tokovi z ostalo Skupnostjo in ekonomski vidik predlagane pomoči, je treba določiti znesek pomoči na podlagi izvoznih nadomestil, danih za izvoz podobnih proizvodov v tretje države, ki se uporabi, kadar je ta znesek višji od zgornjih pavšalnih zneskov.
Moreover, to take account, in particular, of trade flows with the rest of the Community and of the economic aspect of the proposed aid, an amount of aid should be laid down with reference to the refunds granted for the export of similar products to third countries, to be applied when this amount is greater that the above flat-rate amounts.
31 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Takšna plačila DDV predstavljajo (i) neodbitni DDV, se pravi DDV, plačan na nakupe, ki ga kmetje, ne glede na sistem, ki velja zanje, ne smejo odbiti od DDV, ki so ga obračunali pri prodaji in za katerega torej ni nadomestila; (ii) in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
Such VAT payments represent (i) non- deductible VAT, i.e. VAT paid on purchases which farmers, irrespective of the system to which they are subject, may not deduct from the VAT invoiced on sales and for which there is thus no compensation; (ii) and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat- rate system are not fully compensated via the selling price or via reimbursement.
32 Pravna redakcija
DRUGO
Če so družinski člani še vedno upravičeni do prejemanja storitev v zvezi z opravljanjem poklicne dejavnosti ali v zvezi s prejemanjem nadomestila dohodka po zakonodaji države njihovega stalnega prebivališča ali druge države članice, na podlagi prednostnega vrstnega reda, v skladu z uredbami, se pavšalni zneski izračunajo od dne, ki sledi dnevu, ko se takšno upravičenje izteče.
If the members of the family are still entitled to receive benefits, in connection with carrying out a professional activity or receiving a replacement income, under the legislation of their country of residence or of another Member State, on a priority basis, in accordance with the regulations, the lump sums shall be calculated from the day following the date on which such entitlement ends.
33 Pravna redakcija
DRUGO
Če je upokojenec ali eden od njegovih družinskih članov še vedno upravičen do prejemanja storitev, v zvezi z opravljanjem poklicne dejavnosti ali v zvezi s prejemanjem nadomestila dohodka, po zakonodaji države njihovega stalnega prebivališča ali druge države članice, na podlagi prednostnega vrstnega reda, v skladu z uredbami, se pavšalni zneski računajo od dne, ki sledi datumu izteka takšnega upravičenja.
If the pensioner or one of the members of his family is still entitled to receive benefits, in connection with carrying out a professional activity or receiving a replacement income, under the legislation of their country of residence or of another Member State, on a priority basis, in accordance with the regulations, the lump sums shall be calculated from the day following the date on which such entitlement ends.
34 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Države članice lahko določijo, da pavšalno nadomestilo plača:
Member States may provide for the flat-rate compensation to be paid:
35 Prevajalska redakcija
izobraževanje
CELEX: 32001R0939
Pogoji za dodelitev pavšalne pomoči iz člena 24(2) Uredbe (ES) št. 104/2000 (v nadaljevanju: "pavšalno nadomestilo")
CHAPTER II Conditions for granting the flat-rate aid referred to in Article 24(2) of Regulation (EC) No 104/2000 (hereinafter referred to as "flat-rate compensation")
36 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
"odstotki pavšalnega nadomestila":
"flat-rate compensation percentages" :
37 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
V primeru dobav kmetijskih pridelkov in kmetijskih storitev iz odstavka 5 države članice zagotovijo, da pavšalno nadomestilo plača ali:
In the case of the supplies of agricultural products and of agricultural services referred to in paragraph 5, Member States shall provide for the flat-rate compensation to be paid either:
38 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Pri vseh dobavah kmetijskih proizvodov in kmetijskih storitev, razen proizvodov in storitev iz odstavka 5, se šteje, da je pavšalno nadomestilo plačal kupec ali naročnik.
As regards all supplies of agricultural products and agricultural services other than those covered by paragraph 5, the flat-rate compensation is deemed to be paid by the purchaser or customer.
39 Prevajalska redakcija
izobraževanje
CELEX: 31998R1223
ker je treba spremeniti člena 29 in 31 Uredbe (EGS) št. 1408/71 ter člene 29, 30, 31, 93 in 95 Uredbe (EGS) št. 574/72, potem ko je bil z Uredbo (ES) št. 3095/95 [6] spremenjen člen 95 Uredbe (EGS) št. 574/72, ki nadomešča pavšalno nadomestilo na družino s pavšalnim nadomestilom na osebo;
Whereas it is necessary to amend Articles 29 and 31 of Regulation (EEC) No 1408/71 and Articles 29, 30, 31, 93 and 95 of Regulation (EEC) No 574/72 following the amending of Articles 95 of Regulation (EEC) No 574/72 by Regulation (EC) No 3095/95 (6), which replaces lump-sum reimbursement per family by lump-sum reimbursement per person;
40 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Metoda zajemanja previsokih ali premajhnih nadomestil DDV v pavšalnih sistemih je naslednja:
The method of recording over- or under-compensation of VAT under flat-rate systems is as follows:
41 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
prenizko nadomestilo za DDV, ki izhaja iz uporabe pavšalnih sistemov DDV (prim. 3.041 in 3.042).
under-compensation of VAT resulting from the application of the flat-rate VAT systems (cf. 3.041 and 3.042).
42 Prevajalska redakcija
izobraževanje
CELEX: 32001R0939
Zahteve iz členov 1 do 4 Uredbe (ES) št. 2509/2000 se ustrezno uporabljajo za dodelitev pavšalnega nadomestila.
The requirements set out in Articles 1 to 4 and Article 7 of Regulation (EC) No 2509/2000 shall apply mutatis mutandis to the grant of flat-rate compensation.
43 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Države članice sprejmejo vse potrebne določbe za pravilen nadzor plačila pavšalnega nadomestila kmetom pavšalistom.
Member States shall make all necessary provisions to check properly the payment of the flat-rate compensation to the flat-rate farmers.
44 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
znesek, ki se v primerih iz odstavka 5 izračuna iz prometa kmeta pavšalista z uporabo odstotka pavšalnega nadomestila iz odstavka 3.
the amount arrived at by applying the flat-rate compensation percentage provided for in paragraph 3 to the turnover of the flat-rate farmer in the cases referred to in paragraph 5.
45 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Pavšalne sisteme, ki se uporabljajo v državah članicah EU, lahko razdelimo v dve glavni vrsti nadomestil za DDV, plačan pri nakupih:
The flat-rate systems used in the EU Member States can be grouped into two main types of compensation for VAT paid on purchases:
46 Prevajalska redakcija
izobraževanje
CELEX: 31968R0260
Pavšalni ali nepavšalni prejemki, ki predstavljajo nadomestilo stroškov v zvezi z delom, se ne vštevajo v osnovni obdavčljiv znesek.
However, monies and allowances, whether lump sums or not, which represent compensation for expenses incurred in the performance of official duties, shall be excluded from the basic taxable amount.
47 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Države članice po potrebi določijo odstotke pavšalnega nadomestila in pred začetkom njihove uporabe o tem uradno obvestijo Komisijo.
Member States shall fix the flat-rate compensation percentages, where necessary, and shall notify the Commission before applying them.
48 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Države članice lahko določijo različne odstotke pavšalnega nadomestila za gozdarstvo, različna podpodročja kmetijstva in ribištvo.
Member States may fix varying flat-rate compensation percentages for forestry, for the different sub-divisions of agriculture and for fisheries.
49 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Države članice vrnejo kupcu ali naročniku znesek pavšalnega nadomestila, ki ga je plačal kmetu-pavšalistu, za katero koli od naslednjih transakcij:
Member States shall refund to the purchaser or customer the amount of the flat-rate compensation he has paid to flat-rate farmers in respect of any of the following transactions:
50 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
vračila DDV, ki so višja od potrebnih ali normalnih nadomestil v danem položaju in ki izhajajo iz sistema pavšalnega nadomestila (prim. 3.041 in 3.042),
over-compensation of VAT resulting from the application of the flat-rate systems (cf. 3.041 and 3.042),
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pavšalno nadomestilo