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
Vir - besedilo: 32004R0707 Uredba Komisije (ES) št. 707/2004 z dne 6. aprila 2004 o spremembi Uredbe (ES) št. 1725/2003 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, Priloga (40)
Sobesedilo: [Die Vertragsparteien sind davon überzeugt], daß bestimmte Probleme nur grenzübergreifend gelöst werden können und gemeinsame Maßnahmen der Alpenstaaten erforderlich machen und daß insbesondere wirtschaftliche und soziale Anpassungs- und Begleitmaßnahmen sowohl auf nationaler als auch auf europäischer Ebene notwendig sind, damit die Existenz der Landwirte und ihrer Betriebe in den Berggebieten nicht durch ausschließliche Anwendung ökonomischer Maßstäbe in Frage gestellt wird[.]
Sobesedilo: [Certains] problèmes ne peuvent être résolus que dans un cadre transfrontalier et exigent des mesures communes de la part des Etats alpins et [...] [il] convient notamment de mettre en place - au niveau national et européen - des mesures économiques et sociales d'ajustement et d'accompagnement afin que dans les zones de montagne, l'avenir des agriculteurs et de leurs exploitations ne soit pas remis en cause par l'application de paramètres exclusivement économiques [.]
Sobesedilo: [Le Parti contraenti sono] convint[e] che [...] occorrono misure economiche e sociali di adattamento e di accompagnamento, sia a livello nazionale che europeo, affinché l'esistenza degli agricoltori e delle loro aziende nelle zone montane non sia messa in dubbio da un'esclusiva applicazione di parametri economici[.]
Vir - ustanova: Ministrstvo za notranje zadeve, Služba Vlade RS za zakonodajo
Sobesedilo: [Pogodbenice se zavedajo,] da se določeni problemi lahko razrešijo le čezmejno in s skupnim ukrepanjem alpskih držav ter da je treba sprejeti tako na nacionalni kot na evropski ravni zlasti gospodarske in socialne prilagoditvene in spremljajoče ukrepe, tako da prihodnost kmetov in njihovih kmetij na hribovitih območjih ne bo odvisna samo od uporabe tržnih meril[.]
Vir - besedilo: 32001R0606 Commission Regulation (EC) No 606/2001 of 23 March 2001 on implementing Council Regulation (EC) No 1165/98 concerning short-term statistics as regards derogations of Member States
Definicija: The process of adapting a product and/or content (including text and non-text elements) to meet the language, cultural, and political expectations and/or requirements of a specific local market (locale).
Vir - besedilo: 31999L0042 Directive 1999/42/EC of the European Parliament and of the Council of 7 June 1999 establishing a mechanism for the recognition of qualifications in respect of the professional activities covered by the Directives on liberalisation and transitional measures and supplementing the general systems for the recognition of qualifications
Sobesedilo: By way of derogation from this rule, the host Member State may require an adaptation period or an aptitude test if the migrant envisages exercising professional activities in a self-employed capacity or as a manager of an undertaking which are covered by Part One of Annex A
Vir - besedilo: 31999L0042 Direktiva 1999/42/ES evropskega parlamenta in sveta z dne 7. junija 1999 o vzpostavitvi mehanizma za priznavanje kvalifikacij za poklicne dejavnosti iz direktiv o liberalizaciji in prehodnih ukrepih ter dopolnitvi splošnega sistema za priznavanje kvalifikacij
Sobesedilo: Z odstopanjem od tega pravila država članica lahko zahteva prilagoditveno obdobje ali preizkus usposobljenosti, če migrant namerava opravljati poklicne dejavnosti kot samozaposlena oseba ali kot poslovodni delavec v podjetju in so te dejavnosti vključene v del ena Priloge A
Vir - besedilo: 31997R0535 Council Regulation (EC) No 535/97 of 17 March 1997 amending Regulation (EEC) No 2081/92 on the protection of geographical indications
Vir - besedilo: 31997R0535 Uredba Sveta (ES) št. 535/97 z dne 17. marca 1997 o spremembah Uredbe (EGS) št. 2081/92 o zaščiti geografskih označb in označb porekla za kmetijske proizvode in živila
Definicija: An adjustment of the value of something.
Vir definicije: Microsoft Terminology Database
Vir - besedilo: 32002O0002 Guideline of the European Central Bank of March 7 2002 amending Guideline ECB/2000/7 on monetary instruments and procedures of the Eurosystem, 6.4.2(5)
Vir - besedilo: 32000R2909 Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities' non-financial fixed assets, Article 16
Vir - besedilo: 32000R2909 Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities' non-financial fixed assets, Article 15(1)
Vir - besedilo: 32000L0012 Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions, Article 34(2)(5)
Vir - besedilo: 32002O0002 Smernica Evropske centralne banke z dne 7. marca 2002 o spremembi Smernice ECB/2000/7 o instrumentih in postopkih monetarne politike Evrosistema, 6.4.2(5)
Vir - ustanova: Ministrstvo za finance, Banka Slovenije
Vir - besedilo: 32000R2909 Uredba Komisije (ES) št. 2909/2000 z dne 29. decembra 2000 o računovodskem vodenju nefinančnih stalnih sredstev Evropskih skupnosti, člen 16
Vir - besedilo: 31992L0069 Commission Directive 92/69/EEC of 31 July 1992 adapting to technical progress for the seventeenth time Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances
Vir - besedilo: 31992L0069 Direktiva Komisije 92/69/EGS z dne 31. julija 1992 o sedemnajsti prilagoditvi tehničnemu napredku Direktive Sveta 67/548/EGS o približevanju zakonov in drugih predpisov v zvezi z razvrščanjem, pakiranjem in označevanjem nevarnih snovi, metoda A.1., točka 1.5. (A)
Vir - besedilo: 31996R1749 Commission Regulation (EC) No 1749/96 of 9 September 1996 on initial implementing measures for Council Regulation (EC) No 2494/95 concerning harmonized indices of consumer prices
Definicija: postopek odobritve spremembe kakovosti s povečevanjem ali zmanjševanjem opazovanih tekočih ali referenčnih cen za faktor ali znesek, ki je vrednostno enak navedeni spremembi kakovosti
Vir - besedilo: 31996R1749 Uredba Komisije (ES) št. 1749/96 z dne 9. septembra 1996
o začetnih izvedbenih ukrepih za Uredbo Sveta (ES) št. 2494/95 o harmoniziranih indeksih cen življenjskih potrebščin
Definicija: An adjustment in which the taxpayer reports a transfer price for tax purposes that is, in the taxpayer's opinion, an arm's length price for a controlled transaction, even though this price differs from the amount actually charged between the associated enterprises.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: Prilagoditev, pri kateri davčni zavezanec prijavi transferno ceno za davčne namene, ki je po njegovem mnenju primerljiva tržna cena za povezano transakcijo, pa čeprav se ta cena razlikuje od dejansko zaračunane med povezanima podjetjema.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community, Annex A, 4.51
Vir - besedilo: 31996R2223 Uredba Sveta (ES) št. 2223/96 z dne 25. junija 1996 o Evropskem sistemu nacionalnih in regionalnih računov v Skupnosti, Priloga A
Vir - ustanova: Ministrstvo za finance, Statistični urad RS
Definicija: Reform of the structure of a whole economy. Mostly used in the context of Structural Adjustment Programmes promoted by the International Monetary Fund (IMF) and the World Bank. Designed to bring about open markets, to liberalize trade, to cut deficits generally and so forth. In the case of the IMF, this usually means recipient nations have to agree on such plans, or at least on some broad outline, before funds become available.
Vir - besedilo: 21986A1122(09) Agreements in the form of an Exchange of Letters between the European Economic Community and the Kingdom of Norway concerning agriculture and fisheries
Vir - besedilo: 21986A1122(09) Sporazumi v obliki izmenjave pisem med Evropsko gospodarsko skupnostjo in Kraljevino Norveško glede kmetijstva in ribištva
Vir - besedilo: 22002A0328(02) Protocol to the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino consequent upon the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union
Vir - besedilo: 31994R3098 COMMISSION REGULATION (EC) No. 3098/94 of 19 December 1994 amending Regulation (EEC) No. 2825/93 laying down certain detailed rules for the applciation of Council Regulation (EEC) No. 1766/92 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks
Definicija: this term covers public facilities for the disabled, such as ramps and disabled toilets, as well as adaptations to a disabled person's own home to enable them to continue to live there
Vir definicije: UK Data Service ELSST https://elsst.ukdataservice.ac.uk/thesaurus-search
Definicija: The layer of the asynchronous transfer mode (ATM) protocol stack that parses data into the payload portion of the ATM cell for transport across an ATM network.
Definicija: The layer of the asynchronous transfer mode (ATM) protocol stack that parses data into the payload portion of the ATM cell for transport across an ATM network.
Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
Vir - besedilo: 31999R1260 Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds, Article 35(3)(g)
Definicija: An adjustment that creates an increase or decrease in the tax imposed on one member of the group of controlled taxpayers correlating to the "primary adjustment" made in respect of another member of the same group.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: Gre za prilagoditev, s katero se poveča ali zmanjša znesek obdavčenja enega od članov skupine povezanih davčnih zavezancev, ki je povezana s primarno prilagoditvijo, ki se nanaša na drugega člana iste skupine.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Definicija: An adjustment to the tax liability of the associated enterprise in a second tax jurisdiction made by the tax administration of that jurisdiction, corresponding to a primary adjustment made by the tax administration in a first tax jurisdiction, so that the allocation of profits by the two jurisdictions is consistent.
Vir definicije: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, January 2022
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: Prilagoditev davčne obveznosti povezanega podjetja v drugi davčni jurisdikciji, ki jo izvede davčna uprava te jurisdikcije glede na primarno prilagoditev, ki jo je izvedla davčna uprava v prvi jurisdikciji, tako da obe jurisdikciji dobiček usklajeno razporedita.
Vir definicije: Smernice OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave, januar 2022
Vir - ustanova: Finančna uprava Republike Slovenije
Vir - besedilo: 32002O0010 Guideline of the European Central Bank of 5 December 2002 on the legal framework for accounting and financial reporting in the European System of Central Banks, Article 5(4)
Vir - besedilo: 32002O0010 Smernica Evropske Centralne Banke z dne 5. decembra 2002 o pravnem okviru za računovodstvo in finančno poročanje v Evropskem sistemu centralnih bank, člen 5(4)
Vir - besedilo: 32008R0364 Commission Regulation (EC) No 364/2008 of 23 April 2008 implementing Regulation (EC) No 716/2007 of the European Parliament and of the Council, as regards the technical format for the transmission of foreign affiliates statistics and the derogations to be granted to Member States
Vir - besedilo: 32008R0364 Uredba Komisije (ES) št. 364/2008 z dne 23. aprila 2008 o izvajanju Uredbe (ES) št. 716/2007 Evropskega parlamenta in Sveta v zvezi s tehnično obliko za pošiljanje statistike tujih povezanih podjetij in odstopanji, ki se odobrijo državam članicam
Vir - besedilo: 31994D0278 Comission Decision of 18 March 1994 drawing up a list of third countries from which Member States authorize imports of certain products subject to Council Directive 92/118/EEC, Preamble, Paragraph 7
Vir - besedilo: 31994D0278 Odločba Komisije z dne 18. marca 1994 o sestavi seznama tretjih držav, iz katerih države članice dovolijo uvoz nekaterih proizvodov ob upoštevanju Direktive Sveta 92/118/EGS
Definicija: A lookup table (LUT) of numeric values that is used to compensate for a particular monitor's color response. The table has three parts (one each for red, green, and blue), and each part has 256 lookup values. A gamma ramp is used to map the range of possible intensities for each color to a limited number (256) of values. An independent hardware vendor (IHV) chooses these values so that the transition from one color intensity to the next is as smooth as possible (since the eye perceives changes in light intensity nonlinearly).
Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
Definicija: An adjustment to the tax liability of an enterprise when a tax jurisdiction applies the arm's length principle to transactions between associated enterprises in a transfer pricing case.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Vir - besedilo: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July 2010
Definicija: Prilagoditev davčne obveznosti podjetja, kadar davčna jurisdikcija uporablja neodvisno tržno načelo za posle med povezanimi podjetji pri določanju transfernih cen.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Definicija: The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts.
Vir - besedilo: 32002R2204 Commission Regulation (ES) No. 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment
Vir - besedilo: 32002R2204 Uredba Komisije (ES) št. 2204/2002 z dne 12. decembra 2002 o uporabi členov 87 in 88 Pogodbe o ES za državne pomoči na področju zaposlovanja
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: 32006L0048 Direktiva 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Vir - besedilo: 52011PC0883 Proposal for a Directive of the European Parliament and of the Council amending Directive 2005/36/EC on the recognition of professional qualifications and Regulation on administrative cooperation through the Internal Market Information System
Vir - besedilo: 31978R1680 COMMISSION REGULATION (EEC) No. 1680/78 of 17 July 1978 on the adjustment of the export refunds on malt under Article 16 (4) of Regulation (EEC) No. 2727/75
Vir - besedilo: 32001D0916 Council Decision of 3 December 2001 on the conclusion of an Additional Protocol adjusting the trade aspects of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav republic of Macedonia, of the other part, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks
Vir - besedilo: 32001D0916 Sklep sveta z dne 3. decembra 2001 o sklenitvi Dodatnega protokola o prilagoditvi trgovinskih vidikov Stabilizacijsko-pridružitvenega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Nekdanjo jugoslovansko republiko Makedonijo na drugi strani zaradi upoštevanja izida pogajanj med strankama o vzajemnih preferencialnih koncesijah za nekatera vina, vzajemnem priznavanju, zaščiti in nadzoru imen vin ter vzajemnem priznavanju, zaščiti in nadzoru označb za žgane pijače in aromatizirane pijače
Vir - besedilo: 31999R1260 Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds, Article 37(2)(d)(ii)
Vir - besedilo: 31995R1963 Commission Regulation (EC) No. 1963/95 amending Commission Regulation (EC) No. 1839/95 laying down detailed rules for the application of tariff quotas for imports of maize and sorghum into Spain and imports of maize into Portugal
Vir - besedilo: 31995R1963 Uredba Komisije (ES) št. 1963/95 z dne 9. avgusta 1995 o spremembi Uredbe Komisije (ES) št. 1839/95 o podrobnih pravilih za uporabo tarifnih kvot za uvoz koruze in sorga v Španijo ter za uvoz koruze na Portugalsko
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano