Vir - besedilo: 31997D0619 Odločba Komisije z dne 3. septembra 1997 o morebitnih spremembah ocen BNP držav članic zaradi izvajanja Direktive Sveta 89/130/EGS, Euratom o usklajevanju načinov za obračunavanje bruto nacionalnega proizvoda po tržnih cenah, Priloga A, Portugalska
Vir - besedilo: 31997D0619 Commission Decision of 3 September 1997 on changes to the Member States' GNP estimates for the purpose of implementing Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices, Annex A, Portugal
Vir - besedilo: 32001D0235 Sklep Sveta z dne 8. marca 2001 o načelih, prednostnih nalogah, vmesnih ciljih in pogojih, ki jih vsebuje Partnerstvo za pristop z Republiko Turčijo, Priloga (4.1)
Vir - besedilo: 32001D0235 Council Decision of 8 March 2001 on the principles, priorities, intermediate objectives and conditions contained in the Accession Partnership with the Republic of Turkey, Annex (4.1)
Vir - besedilo: 31993L0084 Commission Directive 93/84/EEC of 30 September amending Directive 80/723/EEC on the transparency of financial relations between Member States and public undertakings, Preamble
Definicija: vsebuje ime in priimek podjetnika, skrajšano oznako, da gre za samostojnega podjetnika (s.p.), oznako dejavnosti in morebitne dodatne sestavine
Vir definicije: Zakon o gospodarskih družbah (ZGD-1)
Vir - besedilo: 32006L0048 Direktiva 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Definicija: collection of parent and subsidiary corporations that function as a single economic entity through a common source of control
Vir definicije: Wikipedia
Vir - besedilo: 32006L0048 Directive 2006/48/EC of the European Parliament and of the council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions
Vir - besedilo: 32002R2321 Uredba (ES) št. 2321/2002 Evropskega Parlamenta in Sveta z dne 16. decembra 2002 o pravilih za udeležbo podjetij, raziskovalnih središč in univerz pri izvajanju šestega okvirnega programa Evropske skupnosti (2002-2006) ter za razširjanje rezultatov raziskav v okviru le-tega, uvod (2)
Vir - ustanova: Ministrstvo za šolstvo, znanost in šport
Vir - besedilo: 32002R2321 Regulation (EC) No 2321/2002 of the European Parliament and of the Council of 16 December 2002 concerning the rules for the participation of undertakings, research centres and universities in, and for the dissemination of research results for, the implementation of the European Community Sixth Framework Programme, Preamble(2)
Vir - besedilo: 32000O0007 Smernica Evropske centralne banke z dne 31. avgusta 2000 o instrumentih monetarne politike in postopkih Evrosistema (ECB/2000/7) (2000/776/ECB), poglavje 7(45)(b)
Definicija: A controlling company that actively owns or operates business properties. It thus differs from a holding company (q.v.), which does not engage in a business operation. Most parent companies own all or more than half of the voting stock of their subsidiaries.
Vir definicije: McGraw-Hill Dict. of Modern Economics
Vir - besedilo: White Paper, Annex, p. 267, 311 and 312
Vir - besedilo: 32000O0007 Guideline of the European Central Bank of 31 August 2000 on monetary policy instruments and procedures of the Eurosystem (ECB/2000/7) (2000/776/ECB), Chapter 7(45)(b)
Vir - besedilo: 31990L0641 Direktiva Sveta z dne 4. decembra 1990 o operativni zaščiti zunanjih delavcev, ki so med svojimi dejavnostmi na nadzorovanih območjih izpostavljeni nevarnosti ionizirajočega sevanja
Vir - ustanova: Ministrstvo za okolje, prostor in energijo
Vir - besedilo: 31990L0641 Council Directive 90/641/Euratom on the operational protection of outside workers exposed to the risk of ionizing radiation during their activities in controlled areas, Article 2
Definicija: S podjemno pogodbo se podjemnik zavezuje opraviti določen posel, kot je izdelava ali popravilo kakšne stvari, kakšno telesno ali umsko delo ipd., naročnik pa zavezuje, da mu bo za to plačal.
Vir definicije: XI. poglavje Obligacijskega zakonika, Ur. l. RS, št. 97/07
Definicija: used for appointing a genuinely self-employed individual such as a consultant (or a profession or business run by that individual) to carry out services for another party where the relationship between the parties is not that of employer and employee
Vir - besedilo: 31998L0075 DIREKTIVA KOMISIJE 98/75/ES z dne 1. oktobra 1998 o ažuriranju seznama subjektov iz Direktive 90/547/EGS o tranzitu električne energije po prenosnih omrežjih, uvod
Opomba: podjetje za prenos elektrike
Sobesedilo: Ker je treba seznam ažurirati zaradi združitev subjektov in/ali ustanovitve neodvisnih podjetij za prenos na Danskem, v Nemčiji, Grčiji, na Portugalskem in Finskem kot tudi zaradi zahteve po vključitvi drugega visokonapetostnega prenosnega omrežja v Luksemburgu.
Vir - besedilo: 31998L0075 COMMISSION DIRECTIVE 98/75/EC of 1 October 1998 updating the list of entities covered by Directive 90/547/EEC on the transit of electricity through transmission grids, Preamble
Sobesedilo: Whereas mergers of entities and/or the creation of independent grid companies in Denmark, Germany, Portugal and Finland as well the request for inclusion of a second high-voltage transmission grid in Luxembourg necessitate the updating of the list.
Vir - besedilo: 31988L0357 Druga Direktiva Sveta z dne 22. junija 1988 o usklajevanju zakonov in drugih predpisov o neposrednem zavarovanju razen življenjskega zavarovanja, ki opredeljuje določbe za učinkovito uresničevanje svobode opravljanja storitev in o spremembah Direktive 73/239/EGS
Vir - besedilo: 31988L0357 Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC
Vir - besedilo: 31969R1191 Uredba Sveta (EGS) št. 1191/69 z dne 26. junija 1969 o ukrepanju držav članic glede obveznosti javne službe v železniškem in cestnem prometu ter prometu po celinskih plovnih poteh
Vir - besedilo: 31969R1191 Council Regulation (EEC) No 1191/69 of 26 June 1969 on action by Member States concerning the obligations inherent in the concept of a public service in the transport by rail, road and inland waterway, Preamble
Vir - besedilo: Potrdilo o prenesenih podatkih / Potrdilo o nezmožnosti prenosa podatkov
Vir - ustanova: Služba za prevajanje in lektoriranje Generalnega sekretariata Vlade RS in Direkcija RS za ceste
Opomba: Potrdilo o preseneih podatkih se izdela v treh izvodih, prvi je original, drugi in tretji pa sta "samokopirana". Pomeni, da potrdilo kot original /prvi izvod dobi podjetje, drugi izvod delavnica in tretji izvod pristojni organ.
Vir - besedilo: Mednarodni računovodski standard, MRS 1
Vir - besedilo: Pojmovnik, Zveza računovodij, finančnikov in revizorjev Slovenije
Opomba: temeljno načelo pri pripravi računovodskih izkazov. Po tej predpostavki se podjetje obravnava, kot da bo v dogledni prihodnosti nadaljevalo poslovanje in da nima niti namena niti potrebe, da bi prenehalo delovati ali trgovati ali da bi iskalo varstvo upnikov.
Definicija: Za povezane družbe se štejejo pravno samostojne družbe, ki so v medsebojnem razmerju tako, da: - ima ena družba v drugi večinski delež (družba v večinski lasti in družba z večinskim deležem); - je ena družba odvisna od druge (odvisna in obvladujoča družba); - so koncernske družbe; - sta dve družbi vzajemno kapitalsko udeleženi, ali - so povezane s podjetniškimi pogodbami.
Vir definicije: Zakon o gospodarskih družbah (ZGD-1); Ur. l. RS, št. 65/2009
Vir - besedilo: C-524/04
Opomba: pravni izraz; splošen izraz za vse vrste povezav
Definicija: a company is associated with another company if one is under the control of the other, or if both are under the control of the same person or persons; control is usually defined by reference to ownership of share capital, or voting power;
Vir definicije: Corporation Tax glossary, HM Revenue and Customs, UK
Vir - besedilo: 32011L0061 Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010
Vir - besedilo: 32009L0072 Directive 2009/72/EC of the European Parliament and of the Council of 13 July 2009 concerning common rules for the internal market in electricity and repealing Directive 2003/54/EC
Vir - besedilo: 31977L0388 Šesta Direktiva Sveta z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero
Vir - besedilo: 31977L0388 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Definicija: a company which serves as a vehicle for business transactions without itself having any significant assets or operations. Shell corporations are not in themselves illegal and they may have legitimate business purposes. However, they are a main component of the underground economy, especially those based in tax havens.
Vir - besedilo: 32006L0048 Direktiva 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Vir - besedilo: 32006L0048 Directive 2006/48/EC of the European Parliament and of the council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions
Vir - besedilo: 32001R1260 Council Regulation (EC) No. 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector, Preamble 7
Vir - besedilo: 31993D0016 Odločba Sveta z dne 21. decembra 1992 o razširitvi pravnega varstva topografij polprevodniških izdelkov za osebe iz Združenih držav Amerike in nekaterih območij
Vir - besedilo: 31993D0016 Council Decision of 21 December 1992 on the extension of the legal protection of topographies of semiconductor products to persons from the United States of America and certain territories
Vir - besedilo: 32004R0707 Commission Regulation (EC) No 707/2004 of 6 April 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council
Definicija: a business with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the need to maximise profit for shareholders and owners
Vir definicije: Department of Trade and Industry; UK
Vir - besedilo: First Annual Report on the Implementation of the National Action Plan on Social Inclusion- NAP/inclusion 2002- 2006
Definicija: an undertaking by a firm or organization established by a social entrepreneur that seeks to provide systemic solutions to achieve a sustainable, social objective
Definicija: gospodarska družba, ki se ne nahaja v isti državi kot drugi udeleženci sistemske utaje DDV z namenom, da usmeri blago iz ene države in ga dobavlja v drugo državo članico EU, kjer praviloma pride do utaje DDV
Vir definicije: Davčni terminološki slovar, ZRC SAZU
Definicija: a trader that participates in a transaction that is connected with the fraudulent evasion of VAT in another Member State
Vir definicije: The concept of Tax Gaps, https://taxation-customs.ec.europa.eu/system/files/2018-12/tax_gaps_report_mtic_fraud_gap_estimation_methodologies.pdf
Definicija: novoustanovljeno podjetje z inovativno poslovno idejo in/ali inovativnim produktom, z dobro zasnovano poslovno strategijo in upanjem na visok zaslužek.
Vir definicije: Wikipedia
Vir - ustanova: Sekcija za terminološke slovarje Inštituta za slovenski jezik Frana Ramovša ZRC SAZU
Definicija: A company that is in the first stage of its operations. These companies are often initially bank rolled by their entrepreneurial founders as they attempt to capitalize on developing a product or service for which they believe there is a demand.
Definicija: type of corporation in the private sector that is backed by a branch of government that has a public mandate to provide a given service
Vir definicije: Investopedia
Vir - besedilo: 52000IE1192 Opinion of the Economic and Social Committee on the "Strengthening of the law governing concessions and public/private partnership (PPP) contracts