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prejemnik prenosa
1 Pravna redakcija
promet
CELEX: 31992D0097
Prejemnik prenosa mora izpolnjevati merila za izpolnjevanje pogojev, ki se uporabljajo za dodelitev naročila.
Assignees must satisfy the eligibility criteria applicable for the award of the contract.
2 Objavljeno
finance
Ur. l. RS, št. MP 2004-1
»na posamezno zahtevo prejemnika storitev« pomeni, da se storitev zagotavlja s prenosom podatkov na posamezno zahtevo.
"at the individual request of a recipient of services": means that the service is provided through the transmission of data on individual request.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Prenosna družba iz 31. člena tega zakona ovrednoti prejete vrednostne papirje družbe prejemnice po tržni ceni na dan prenosa.
(1) The transferring company referred to in Article 31 of this Act shall value the received securities of the receiving company at the market price as at the day of transfer.
4 Objavljeno
okolje
Ur. l. RS, št. MP 2002-25
d) prvi prejemnik lahko prenese podatke naprej le organom iz prvega odstavka 6. člena, in to pod enakimi pogoji, kot veljajo za prvi prenos;
d) onward transmission of the data by the initial recipient shall be restricted to the authorities mentioned in Article 6 (1) and shall take place under the same conditions as those applying to the original transmission;
5 Objavljeno
finance
Ur. l. RS, št. MP 2002-89
Prenosi se izvedejo po dnevnem tržnem menjalnem tečaju, ki velja v pogodbenici prejemnici na datum prenosa za valuto, ki naj bi se prenesla.
Transfers shall be made at the spot market rate of exchange prevailing in the host Contracting Party on the date of transfer for the currency to be transferred.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če sta prenosna družba in družba prejemnica rezidenta Slovenije, za prenos dejavnosti v Sloveniji ali v državi članici EU, ki ni Slovenija;
where the transferring company and the receiving company are resident in Slovenia, for transferring the activities either in Slovenia or in an EU Member State other than Slovenia;
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če družbenik ni rezident Slovenije in je imetnik vrednostnih papirjev v prenosni družbi in družbi prejemnici preko poslovne enote, ki jo ima v Sloveniji.
the partner is not resident in Slovenia and holds securities of the transferring company and of the receiving company through the place of establishment located in Slovenia.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Družbenik ovrednoti prejete vrednostne papirje družbe prejemnice po knjigovodski vrednosti vrednostnih papirjev prenosne družbe v času združitve ali delitve.
The partner shall value the received securities of the receiving company at the book value of the securities of the transferring company as at the time of merger or division.
9 Objavljeno
obramba
Ur. l. RS, št. MP 2004-82
(b) v primeru prenosa iz držav do trenutka, ko ima takšno odgovornost država prejemnica, in najpozneje do trenutka, ko jedrski material prispe do namembnega kraja.
(b) in the case of transfers out of the States up to the time at which the recipient State has such responsibility, and no later than the time at which the nuclear material reaches its destination.
10 Objavljeno
finance
Ur. l. RS, št. MP 2004-1
Storitve, ki se zagotavljajo s prenosom podatkov brez zahteve posameznika, sočasno za neomejeno število posameznih prejemnikov (prenos od ene točke k več točkam):
Services provided by transmitting data without individual demand for simultaneous reception by an unlimited number of individual receivers (point to multipoint transmission):
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Prenosna družba in družba prejemnica imata pravice iz 42. člena tega zakona, če sta rezidenta Slovenije in/ali rezidenta države članice EU, ki ni Slovenija, in sicer:
(1) The transferring company and the receiving company shall have the rights referred to in Article 42 of this Act, provided that they are resident in Slovenia and/or resident in an EU Member State other than Slovenia, as follows:
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če sta prenosna družba in družba prejemnica rezidenta Slovenije, ne glede na to, ali se dejavnost prenosne družbe opravlja v Sloveniji ali v državi članici EU, ki ni Slovenija;
where the transferring company and the receiving company are resident in Slovenia, regardless of whether the transferring company` s activity is pursued in Slovenia or in an EU Member State other than Slovenia;
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Določbe 41. do 47. člena tega zakona, ki se uporabljajo za prenosno družbo ali družbo prejemnico, se smiselno uporabljajo tudi za dve ali več prenosnih družb oziroma dve ali več družb prejemnic.
The provisions of Articles 41 to 47 of this Act applying to the transferring company or receiving company shall apply mutatis mutandis to two or more transferring companies or two or more receiving companies.
14 Objavljeno
RS
DRUGO: TRANS
Ena najusodnejših negativnih posledic za prejemnika krvi je okužba s HIV Varnost transfuzije glede preprečevanja prenosa nalezljivih bolezni zagotavljamo z doslednim izvajanjem, dopolnjevanjem in prepletanjem več ukrepov.
One of the most unacceptable consequences of blood transfusion is transfusion transmitted HIV infection. Blood products safety is assured by way of constantly implementing and supplementing different actions and precautions which must be taken.
15 Objavljeno
obramba
Ur. l. RS, št. MP 2004-82
Če v državi prejemnici za jedrski material ne velja varovanje Agencije, Skupnost uredi, da Agencija v treh mesecih, potem ko država prejemnica prevzame odgovornost za jedrski material, prejme potrdilo države prejemnice o prenosu.
If nuclear material will not be subject to Agency safeguards in the recipient State the Community shall make arrangements for the Agency to receive within three months of the time when the recipient State accepts responsibility for the nuclear material, confirmation by the recipient State of the transfer.
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Prenosni družbi, družbi prejemnici in družbeniku prenosne družbe se upravičenja po 41. do 47. členu tega zakona priznajo na podlagi dovoljenja, ki ga izda davčni organ, če so izpolnjeni pogoji po 41. do 47. členu tega zakona.
The rights referred to in Articles 41 to 47 of this Act shall be recognised to the transferring company, the receiving company and the partner of the transferring company on the basis of an authorisation to be granted by the tax authority, provided that the conditions subject to Articles 41 to 47 of this Act are met.
17 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) Družbenik prenosne družbe iz 1. točke 42. člena tega zakona, ki pri združitvi ali delitvi zamenja vrednostne papirje v prenosni družbi za vrednostne papirje v družbi prejemnici, ni zavezanec za davek v zvezi z dobičkom ali izgubo, ki nastane ob odsvojitvi vrednostnih papirjev prenosne družbe, razen če prejme plačilo v denarju, in sicer:
(2) A partner of the transferring company referred to in point 1 of Article 42 of this Act who, during a merger or division, exchanges the securities of the transferring company for the securities of the receiving company shall not be subject to the tax relating to the profit or loss generated by alienating the securities of the transferring company, unless he receives a cash payment, provided that:
18 Objavljeno
RS
Ur. l. RS, št. MP 2005-108
Vsi strokovnjaki, vključeni v presaditev organov ali tkiv, sprejmejo vse razumne ukrepe, da bi čim bolj zmanjšali nevarnost prenosa kakršne koli bolezni na prejemnika in da bi se izognili vsakemu dejanju, ki bi lahko škodilo ustreznosti organa ali tkiva za presaditev.
All professionals involved in organ or tissue transplantation shall take all reasonable measures to minimise the risks of transmission of any disease to the recipient and to avoid any action which might affect the suitability of an organ or tissue for implantation.
19 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
prenosna družba), ne da bi prenehala, prenese eno ali več dejavnosti na drugo že ustanovljeno družbo (v nadaljnjem besedilu: družba prejemnica), v zamenjavo za izdajo ali prenos vrednostnih papirjev, ki predstavljajo deleže v kapitalu družbe prejemnice, prenosni družbi.
Transfer of activities subject to this Article shall mean a transaction whereby a company (hereinafter: transferring company) transfers, without being dissolved, one or several of its activities to another previously established company (hereinafter: receiving company) in exchange for either the issuance or transfer of securities representing the capital of the receiving company to the transferring company.
20 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2009-84
4.12 Če za izdelke, podatke ali pripadajoče geoprostorske obveščevalne podatke veljajo pravice intelektualne lastnine, ki so v zasebni lasti, in omejene pravice uporabe ali razkritja, jih pogodbenik, ki jih zagotovi, pred prenosom pogodbeniku prejemniku označi z omejitvami.
4.12 If products, information, or related Geospatial Intelligence Information are subject to privately held intellectual property rights and to limited rights of use or disclosure, such items shall be marked with a restrictive legend by the providing Party prior to their transfer to the receiving Party.
21 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(3) Pri združitvi ali delitvi iz prvega ali drugega odstavka tega člena lahko družba prejemnica poleg izdaje ali prenosa vrednostnih papirjev, opravi plačilo v denarju do višine 10 % nominalne vrednosti oziroma če te vrednosti ni, računovodske vrednosti vrednostnih papirjev.
(3) In the case of merger or division referred to in the first or second paragraph of this Article, the receiving company may, in addition to the issue or transfer of securities, make a cash payment not exceeding 10 % of the nominal value or, in the absence of a nominal value, of the accounting value of the securities.
22 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če je prenosna družba rezident države članice EU, ki ni Slovenija in je družba prejemnica rezident Slovenije, pod pogojem, da po združitvi ali delitvi prenesena sredstva, obveznosti, rezervacije, rezerve in izgube ne pripadajo poslovni enoti družbe prejemnice izven Slovenije;
where the transferring company is resident in an EU Member State other than Slovenia and the receiving company is resident in Slovenia, provided that the transferred assets, liabilities, provisions, reserves and losses do not, after the merger or division, belong to the receiving company` s place of establishment outside Slovenia.
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če je družba prejemnica rezident države članice EU, ki ni Slovenija, in je prenosna družba rezident Slovenije ali države članice EU, ki ni Slovenija, pod pogojem, da po prenosu prenesena sredstva, obveznosti, rezervacije, rezerve in izgube pripadajo poslovni enoti družbe prejemnice v Sloveniji.
where the receiving company is resident in an EU Member State other than Slovenia and the transferring company is resident either in Slovenia or in an EU Member State, provided that the transferred assets, liabilities, provisions, reserves and losses do, after the transfer, belong to the receiving company` s place of establishment in Slovenia.
24 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če je prenosna družba rezident države članice EU, ki ni Slovenija, in je družba prejemnica rezident Slovenije, za prenos dejavnosti, ki se nahaja(jo) v Sloveniji, če po prenosu prenesena sredstva, obveznosti, rezervacije, rezerve in izgube ne pripadajo poslovni enoti družbe prejemnice izven Slovenije;
where the transferring company is resident in an EU Member State other than Slovenia and the receiving company is resident in Slovenia, for transferring activities situated in Slovenia, if the transferred assets, liabilities, provisions, reserves and losses do not, after the transfer, belong to the receiving company` s place of establishment outside Slovenia.
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Prenosni družbi in družbi prejemnici se upravičenja od 30. do 35. člena tega zakona priznajo na podlagi dovoljenja davčnega organa, če so izpolnjeni pogoji po teh členih in če prenosna družba obdrži prejete vrednostne papirje družbe prejemnice za obdobje najmanj 36 mesecev po prenosu dejavnosti.
(1) The rights referred to in Articles 30 to 35 of this Act shall be recognised to the transferring company and the receiving company on the basis of an authorisation of the tax authority, provided that the conditions subject to the said Articles are met and that the transferring company retains the received securities of the receiving company for a period of no less than 36 months following the transfer of activities.
26 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
družba (v nadaljnjem besedilu: prenosna družba) prenese eno ali več dejavnosti na družbo, ki jo ustanovi (v nadaljnjem besedilu: družba prejemnica), v zamenjavo za izdajo ali prenos vrednostnih papirjev, ki predstavljajo kapital družbe prejemnice, ki jih pridobi prenosna družba sama ali njeni družbeniki.
a company (hereinafter: transferring company), transfers one or several activities to a company formed by it (hereinafter: receiving company), in exchange for the issue or transfer of securities representing the capital of the receiving company, which are acquired either by the transferring company itself or by the partners thereof.
27 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) Če prenosna družba odsvoji prejete vrednostne papirje pred potekom roka iz prvega odstavka tega člena, se šteje, da pogoj trajanja udeležbe ni izpolnjen, razen če prenosna družba in družba prejemnica dokažeta, da glavni namen ali eden glavnih namenov prenosa dejavnosti ni izogibanje davčnim obveznostim.
(2) If the transferring company alienates the received securities prior to the expiry of the period referred to in the first paragraph of this Article, it shall be deemed that the condition of the duration of participation was not met, unless the transferring company and the receiving company prove that the main purpose or one of the main purposes of the transfer of activities was not avoiding tax liabilities.
28 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
če je družba prejemnica rezident države članice EU, ki ni Slovenija in je prenosna družba rezident Slovenije ali druge države članice EU, ki ni Slovenija, pod pogojem, da po združitvi ali delitvi prenesena sredstva, obveznosti, rezervacije, rezerve in izgube pripadajo poslovni enoti družbe prejemnice v Sloveniji.
where the receiving company is resident in an EU Member State other than Slovenia and the transferring company is resident either in Slovenia or in another EU Member State, provided that the transferred assets, liabilities, provisions, reserves and losses do, after the merger or division, belong to the receiving company` s place of establishment in Slovenia.
29 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(3) Če prejme plačilo v denarju, je družbenik iz drugega odstavka tega člena zavezan za davek glede na plačilo v denarju, pri čemer se dobiček ali izguba, ki nastane v zvezi z vrednostnimi papirji prenosne družbe, v sorazmernem delu pripiše gotovinskemu plačilu in tržni vrednosti vrednostnih papirjev družbe prejemnice.
(3) If he receives a cash payment, the partner referred to in the second paragraph of this Article shall be subject to the tax with regard to the cash payment; the pro rata profit or loss generated with regard to the securities of the transferring company shall be added to the cash payment and the market value of the securities of the receiving company.
30 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
ena ali več družb (v nadaljnjem besedilu: prenosna družba), pri prenehanju brez postopka likvidacije, prenese vsa svoja sredstva in obveznosti na drugo obstoječo družbo (v nadaljnjem besedilu: družba prejemnica), v zamenjavo za izdajo ali prenos vrednostnih papirjev, ki predstavljajo kapital družbe prejemnice, svojim družbenikom,
one or more companies (hereinafter: transferring company), on being dissolved without going into liquidation, transfer all their assets and liabilities to another existing company (hereinafter: receiving company) in exchange for the issue or transfer to their partners of securities representing the capital of the receiving company,
31 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
dve ali več družb (v nadaljnjem besedilu: prenosna družba), pri prenehanju brez postopka likvidacije, prenesejo vsa svoja sredstva in obveznosti na družbo, ki jo ustanovijo (v nadaljnjem besedilu: družba prejemnica), v zamenjavo za izdajo ali prenos vrednostnih papirjev, ki predstavljajo kapital družbe prejemnice, svojim družbenikom.
two or more companies (hereinafter: transferring company), on being dissolved without going into liquidation, transfer all their assets and liabilities to a company that they form (hereinafter: receiving company), in exchange for the issue or transfer to their partners of securities representing the capital of the receiving company.
32 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) Družba prejemnica iz 31. člena tega zakona ovrednoti prevzeta sredstva in obveznosti po knjigovodski vrednosti, ki jo imajo pri prenosni družbi ob prenosu, amortizira prenesena sredstva tako, kot bi se amortizirala pri prenosni družbi, če prenos ne bi bil izvršen in prevzame pravice in obveznosti prenosne družbe v zvezi s prenesenimi rezervami in rezervacijami.
(2) The receiving company referred to in Article 31 of this Act shall value the received assets and liabilities at their book value recorded by the transferring company at the time of transfer, depreciate the transferred assets in such a manner as they would be depreciated by the transferring company if the transfer were not conducted, and assume the transferring company` s rights and obligations relating to the transferred reserves and provisions.
33 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
družba (v nadaljnjem besedilu: prenosna družba), pri prenehanju brez postopka likvidacije, prenese vsa svoja sredstva in obveznosti na dve ali več obstoječih ali novoustanovljenih družb (v nadaljnjem besedilu: družbe prejemnice), v zamenjavo za izdajo ali prenos vrednostnih papirjev, ki predstavljajo kapital družb prejemnic, svojim družbenikom, v sorazmernem deležu;
a company (hereinafter: transferring company), on being dissolved without going into liquidation, transfers all its assets and liabilities to two or more existing or new companies (hereinafter: receiving companies), in exchange for the pro rata issue or transfer to its partners of securities representing the capital of the receiving companies;
34 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2005-100
(ii) Pogodbenice se strinjajo, da se v tipski sporazum o prenosu materiala iz četrtega odstavka 12. člena vključi zahteva, da prejemnik, ki trži izdelek, ki je rastlinski genski vir za prehrano in kmetijstvo in vsebuje material, do katerega je imel prejemnik dostop v večstranskem sistemu, plača na način iz točke f tretjega odstavka 19. člena ustrezen delež koristi, ki izhajajo iz trgovanja s tem izdelkom, razen kadar je tak izdelek neomejeno na voljo drugim osebam za nadaljnje raziskovanje in žlahtnjenje; v tem primeru je treba spodbuditi prejemnika, ki trguje s takim izdelkom, da izvede omenjeno plačilo.
(ii) The Contracting Parties agree that the standard Material Transfer Agreement referred to in Article 12.4 shall include a requirement that a recipient who commercializes a product that is a plant genetic resource for food and agriculture and that incorporates material accessed from the Multilateral System, shall pay to the mechanism referred to in Article 19.3f, an equitable share of the benefits arising from the commercialization of that product, except whenever such a product is available without restriction to others for further research and breeding, in which case the recipient who commercializes shall be encouraged to make such payment.
35 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.
36 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.
37 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2005-100
12.4 V ta namen se lažji dostop v skladu z drugim in tretjim odstavkom 12. člena zagotovi na podlagi tipskega sporazuma o prenosu materiala, ki ga sprejme upravni organ in vsebuje določbe točk a, d in g tretjega odstavka 12. člena kakor tudi določbe o delitvi koristi iz podtočke ii točke d drugega odstavka 13. člena in druge ustrezne določbe te pogodbe ter določbo, v skladu s katero prejemnik rastlinskih genskih virov za prehrano in kmetijstvo zahteva, da pogoji sporazuma o prenosu materiala veljajo za prenos rastlinskih genskih virov za prehrano in kmetijstvo drugi osebi ali subjektu kakor tudi za vse nadaljnje prenose teh rastlinskih genskih virov za prehrano in kmetijstvo.
12.4 To this effect, facilitated access, in accordance with Articles 12.2 and 12.3 above, shall be provided pursuant to a standard material transfer agreement (MTA), which shall be adopted by the Governing Body and contain the provisions of Articles 12.3a, d and g, as well as the benefit-sharing provisions set forth in Article 13.2d(ii) and other relevant provisions of this Treaty, and the provision that the recipient of the plant genetic resources for food and agriculture shall require that the conditions of the MTA shall apply to the transfer of plant genetic resources for food and agriculture to another person or entity, as well as to any subsequent transfers of those plant genetic resources for food and agriculture.
38 Končna redakcija
delo in sociala
CELEX: 31990L0434
Države članice lahko odstopajo od odstavka 1, kadar delež družbe prejemnice v kapitalu prenosne družbe ne presega 25 %.
The Member States may derogate from paragraph 1 where the receiving company's holding in the capital of the transferring company does not exceed 25 %.
39 Končna redakcija
delo in sociala
CELEX: 31990L0434
'družba prejemnica' pomeni družbo, ki sprejme sredstva in obveznosti ali vse ali eno ali več vej dejavnosti prenosne družbe;
'receiving company' shall mean the company receiving the assets and liabilities or all or one or more branches of the activity of the transferring company;
40 Končna redakcija
delo in sociala
CELEX: 31990L0434
Kadar ima družba prejemnica delež v kapitalu prenosne družbe, dobički, ki pripadajo družbi prejemnici ob ukinitvi njenega deleža, niso zavezani plačilu davka.
Where the receiving company has a holding in the capital of the transferring company, any gains accruing to the receiving company on the cancellation of its holding shall not be liable to any taxation.
41 Končna redakcija
delo in sociala
CELEX: 31990L0434
ker dodelitev vrednostnih papirjev družbe prejemnice ali prevzemnice družbenikom prenosne družbe sama po sebi ne bi smela povzročiti obdavčitve pri teh družbenikih;
Whereas the allotment to the shareholders of the transferring company of securities of the receiving or acquiring company would not in itself give rise to any taxation in the hands of such shareholders;
42 Končna redakcija
DRUGO
Ta odločba se uporablja za prenos osebnih podatkov s strani upravljavcev s sedežem v Skupnosti k prejemnikom s sedežem zunaj ozemlja Skupnosti, ki delujejo samo kot obdelovalci.
This Decision shall apply to the transfer of personal data by controllers established in the Community to recipients established outside the territory of the Community who act only as processors.
43 Končna redakcija
delo in sociala
CELEX: 31990L0434
Država, v kateri je stalna enota, in država, v kateri je družba prejemnica, uporabita za tak prenos določbe te direktive, kakor da bi bila prejšnja država, država prenosne družbe.
The State in which the permanent establishment is situated and the State of the receiving company shall apply the provisions of this Directive to such a transfer as if the former State were the State of the transferring company.
44 Končna redakcija
delo in sociala
CELEX: 31990L0434
prenesena sredstva in obveznosti: tista sredstva in obveznosti prenosne družbe, ki so kot posledica združitve ali delitve dejansko povezana s stalno enoto družbe prejemnice v državi članici prenosne družbe in sodelujejo pri ustvarjanju dobičkov ali izgub, upoštevanih za davčne namene.
transferred assets and liabilities: those assets and liabilities of the transferring company which, in consequence of the merger or division, are effectively connected with a permanent establishment of the receiving company in the Member State of the transferring company and play a part in generating the profits or losses taken into account for tax purposes.
45 Končna redakcija
delo in sociala
CELEX: 31990L0434
Države članice uporabljajo odstavek 1 pod pogojem, da družba prejemnica izračuna novo amortizacijo in dobičke ali izgube v zvezi s prenesenimi sredstvi in obveznostmi v skladu s pravili, ki bi veljala za družbo ali družbe, ki so opravile prenos, če ne bi bilo združitve ali delitve.
The Member States shall make the application of paragraph 1 conditional upon the receiving company's computing any new depreciation and any gains or losses in respect of the assets and liabilities transferred according to the rules that would have applied to the transferring company or companies if the merger or division had not taken place.
46 Končna redakcija
delo in sociala
CELEX: 31990L0434
Kadar je po zakonih države članice, v kateri je prenosna družba, družba prejemnica upravičena do nove amortizacije ali dobičkov ali izgub v zvezi s prenesenimi sredstvi in obveznostmi, ki se izračunajo po osnovi, drugačni od tiste, določene v odstavku 2, se odstavek 1 ne uporablja za sredstva in obveznosti, za katere je uporabljena ta možnost.
Where, under the laws of the Member State of the transferring company, the receiving company is entitled to have any new depreciation or any gains or losses in respect of the assets and liabilities transferred computed on a basis different from that set out in paragraph 2, paragraph 1 shall not apply to the assets and liabilities in respect of which that option is exercised.
47 Končna redakcija
delo in sociala
CELEX: 31990L0434
Dodelitev vrednostnih papirjev ob združitvi, delitvi ali zamenjavi kapitalskih deležev, ki predstavljajo kapital družbe prejemnice ali prevzemnice, družbeniku prenosne družbe ali prevzete družbe v zamenjavo za vrednostne papirje, ki predstavljajo kapital slednje, sama po sebi ne povzroči obdavčitve dohodka, dobičkov ali kapitalskih dobičkov tega družbenika.
On a merger, division or exchange of shares, the allotment of securities representing the capital of the receiving or acquiring company to a shareholder of the transferring or acquired company in exchange for securities representing the capital of the latter company shall not, of itself, give rise to any taxation of the income, profits or capital gains of that shareholder.
48 Končna redakcija
CELEX: 32004L0023
"huda neželena reakcija" je nenameren odziv, vključno s pojavom prenosljive bolezni pri darovalcu ali prejemniku, povezan z oskrbo ali uporabo tkiv in celic pri zdravljenju ljudi, ki je smrten, smrtno nevaren, ki povzroča invalidnost ali nezmožnost za delo, ali katerega posledica je hospitalizacija ali obolevnost, ali ki podaljša hospitalizacijo ali obolevnost;
"serious adverse reaction" means an unintended response, including a communicable disease, in the donor or in the recipient associated with the procurement or human application of tissues and cells that is fatal, life-threatening, disabling, incapacitating or which results in, or prolongs, hospitalisation or morbidity;
49 Končna redakcija
delo in sociala
CELEX: 31990L0434
Če se operacije iz člena 1 izvedejo med družbami iz države članice, v kateri je prenosna družba, bi država članica uporabila določbe, ki dovoljujejo družbi prejemnici, da prevzame tiste izgube prenosne družbe, ki še niso bile uveljavljene za davčne namene, in razširi te določbe na pokritje prevzema teh izgub s strani stalnih enot družbe prejemnice, ki so na njenem ozemlju.
To the extent that, if the operations referred to in Article 1 were effected between companies from the Member State of the transferring company, the Member State would apply provisions allowing the receiving company to take over the losses of the transferring company which had not yet been exhausted for tax purposes, it shall extend those provisions to cover the take-over of such losses by the receiving company's permanent establishments situated within its territory.
50 Končna redakcija
delo in sociala
CELEX: 31990L0434
Države članice sprejmejo ustrezne ukrepe, s katerimi zagotovijo, da lahko v primeru pravilno oblikovanih prihrankov in rezerv prenosne družbe, ki so delno ali v celoti oproščene davka in ne izvirajo iz stalne enote v tujini, stalne enote družbe prejemnice, ki so v državi članici, v kateri je prenosna družba, prenesejo te prihranke in rezerve z isto davčno oprostitvijo, s tem da družba prejemnica prevzame pravice in obveznosti prenosne družbe.
The Member States shall take the necessary measures to ensure that, where provisions or reserves properly constituted by the transferring company are partly or wholly exempt from tax and are not derived from permanent establishments abroad, such provisions or reserves may be carried over, with the same tax exemption, by the permanent establishments of the receiving company which are situated in the Member State of the transferring company, the receiving company thereby assuming the rights and obligations of the transferring company.
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