nerezident oor Engels

nerezident

Vertalings in die woordeboek Kroaties - Engels

nonresident

adjective noun

Postotni udio nerezidenata u kapitalu društva mora biti plaćen sredstvima iz inozemstva.
The nonresident percentage share of the equity is to be paid for with funds emanating from abroad.

voorbeelde

U slučaju da je udio nerezidenta veći od 24 %, sva dodatna sredstva financiranja obrtnog kapitala ili druga sredstva financiranja moraju doći iz lokalnih i stranih izvora razmjerno udjelu rezidenata i nerezidenata u vlastitom kapitalu subjekta.
In case the non-resident participation exceeds 24 per cent, any additional financing for working capital requirements or otherwise should be raised from local and foreign sources in proportion to the participation of residents and non- residents in the entity's equity.

UFPIM na zajmove odobrene nerezidentima (uključujući financijske posrednike) = naplativa kamata – (stanje zajmova × „eksterna” referentna stopa)
FISIM on loans granted to non-residents (including FIs) = interest receivable − (loan stock × ‘external’ reference rate)

(5) „glavni ured” znači subjekt koji kontrolira jedan ili više neregistriranih subjekata nerezidenata;
(5) ‘headquarters’ means an entity that controls one or more unincorporated non-resident entities;

ograničenja vezano uz dividendu i postupci za imatelje koji su nerezidenti,
Dividend restrictions and procedures for non-resident holders,

Društva s vlasničkim udjelom nerezidenata moraju Ministarstvu financija podnijeti zahtjev za dozvolu za stjecanje poslovnog prostora u skladu s odgovarajućim propisima.
Companies with non-resident participation must apply for a permit from the Ministry of Finance to acquire premises under the appropriate legislation.

Na drugom mjestu, tuženica smatra da je Komisija pogriješila kada se u prilog svojoj tužbi pozvala na dvije odredbe španjolskog prava, to jest na članak 10. Zakona o porezu na dohodak nerezidenata i članak 47.
Secondly, the Member State submits that the Commission wrongly relied, in support of its action, on two provisions of Spanish law, namely, Article 10 of the Law on non-residents’ income tax and Article 47 of the Law on general taxation.

Postotni udio nerezidenata u kapitalu društva mora biti plaćen sredstvima iz inozemstva.
The nonresident percentage share of the equity is to be paid for with funds emanating from abroad.

Dug koji drže nerezidenti države članice
Held by non-residents of the Member State

Tekući porezi na dohodak, bogatstvo itd. na međunarodnim računima obuhvaćaju uglavnom poreze na dohodak koji su nerezidenti ostvarili pružanjem svog rada ili financijske imovine.
Current taxes on income, wealth etc., in the international accounts consists mainly of taxes levied on the income earned by non-residents from the provision of their labour or financial assets.

„Izravno ulaganje” je ulaganje s ciljem uspostave trajnih gospodarskih odnosa s poduzećem kao što su ulaganja, u dotičnoj zemlji od strane nerezidenata ili u inozemstvu od strane rezidenata, koja daju mogućnost ostvarivanja učinkovitog utjecaja na njegovo poslovodstvo, i to pomoću:
‘Direct investment’ is an investment for the purpose of establishing lasting economic relations with an enterprise such as investments which give the possibility of exercising an effective influence on the management thereof, in the country concerned by non-residents or abroad by residents, by means of:

– ne postoji mogućnost da gubitke društva kćeri nerezidenta uzme u obzir u državi u kojoj je ono rezident za buduća razdoblja bilo ono samo ili treća osoba, osobito u slučaju prijenosa društva kćeri trećoj osobi.
– there is no possibility for the foreign subsidiary’s losses to be taken into account in its State of establishment for future periods either by the subsidiary itself or by a third party, in particular where the subsidiary has been sold to that third party.

31 Na drugom mjestu, Francuska Republika smatra da iz točaka 50. i 51. presude X (EU:C:2012:635) proizlazi da ubiranje poreza od pružatelja usluga nerezidenta značajno opterećuje potonjeg i može ga na taj način odvratiti od pružanja usluga u državi članici o kojoj je riječ.
31 In the second place, it is clear from paragraphs 50 and 51 of the judgment in X (EU:C:2012:635) that collecting the tax from a non-resident service provider could lead to a significant burden on that service provider who might be deterred from providing a service in the Member State concerned.

Račun sekundarnog dohotka prikazuje tekuće transfere između rezidenata i nerezidenata.
The secondary income account shows current transfers between residents and non-residents.

Naime, sud zastupa istovremeno stajalište da se diskriminacija mora pretpostaviti u svakom slučaju kada se s obzirom na svrhu i sadržaj predmetnih nacionalnih odredaba rezidenti i nerezidenti, neovisno o svojoj rezidentnosti, nalaze u usporedivom položaju(10).
This is so because the Court simultaneously takes the view that discrimination must in any event be assumed to exist where, notwithstanding their residence in different Member States, residents and non-residents are in a comparable situation having regard to the purpose and content of the national provisions being examined.

Izdanja glavnih ureda ili društava kćeri koja se nalaze izvan gospodarskog područja države izvjestiteljice, no u vlasništvu su rezidenata države izvjestiteljice, smatraju se izdanjima nerezidenata.
Issues by head offices or subsidiaries located outside the reporting country's economic territory but owned by residents of the reporting country must be considered as issues by non-residents.

U slučaju da je udjel nerezidenta veći od 24 posto, sva dodatna sredstva financiranja obrtnog kapitala ili druga sredstva financiranja moraju doći iz lokalnih ili stranih izvora razmjerno udjelu rezidenata i nerezidenata u vlastitom kapitalu subjekta. U slučaju podružnica stranih društava, sav kapital za početno ulaganje mora potjecati iz stranih izvora.
Transactions involving such investments may be carried out by Cypriot stockbrokers and public companies without reference to the Central Bank of Cyprus.CYentities with foreign participation must have paid-up capital commensurate with their finance requirements and non-residents must finance their contribution through the importation of foreign exchange.In case the non-resident participation exceeds 24 per cent, any additional financing for working capital requirements or otherwise should be raised from local and foreign sources in proportion to the participation of residents and non-residents in the entity's equity.

Manje povoljan porezni tretman koji se odnosi na nerezidente mogao bi ih odgovoriti od toga da prihvate udjele u društvima sa sjedištem u Njemačkoj s naslova ustupa budućeg nasljedstva.
The less favourable tax treatment thus reserved for non-residents might deter them from accepting shares in companies established in Germany by way of anticipated succession.

Zemlja upisa u registar, poštanska adresa i adresa e-pošte globalnog upravitelja skupine, a za nerezidente zemlja upisa u registar EuroGroups
Country of registration, postal and email addresses of the global group head, if non-resident the EGR country of registration

Kao izvještajne jedinice monetarne financijske institucije i ostali financijski posrednici koji podnose izvješća o transakcijama rezidenata s nerezidentima koje uključuju dionice/udjele rezidentnog novčanog fonda dostavljaju podatke o raščlambi prema rezidentnosti imatelja dionica/udjela koje izdaju rezidentni novčani fondovi, a kojima trguju u ime imatelja ili drugog posrednika koji je uključen u transakciju.
As reporting agents, MFIs and OFIs acting as reporters of transactions of residents with non-residents involving shares/units of a resident MMF report data on the residency breakdown of the holders of shares/units issued by resident MMFs, which they trade on behalf of the holder or another intermediary also involved in the transaction.

Nije dovoljno donijeti odluku na temelju teoretske mogućnosti kasnijeg uzimanja u obzir gubitaka društva kćeri nerezidenta, a koja proizlazi samo iz činjenice da spomenuto društvo kći još nije u likvidaciji.
Moreover, it must be assessed on the basis of the actual facts of the case, and not on the basis of some theoretical possibility (of subsequently taking into account losses sustained by the non-resident subsidiary) which exists only because the foreign subsidiary has not yet been placed in liquidation.

73 Prema tome, u okolnostima kao što su one u glavnim postupcima različit tretman poreznih obveznika rezidenata, podvrgnutih porezu na dohodak ili porezu na dobit, i poreznih obveznika nerezidenata, kojima se dividende oporezuju po odbitku, ne može se opravdati različitim relevantnim položajem u svrhe primjene članka 65. stavka 1. točke (a) UFEU-a.
73 Accordingly, in circumstances such as those at issue in the main proceedings, the different treatment of resident taxpayers liable to pay income tax or corporation tax and non-resident taxpayers who are subject to a withholding tax in respect of dividends cannot be justified by a difference in their situations which is relevant to the application of Article 65(1)(a) TFEU.

Raščlamba P6/P7 na S.2I države članice čija je valuta euro, Europsku središnju banku i druge institucije i tijela europodručja, S.21–S.2I države članice čija valuta nije euro, europske institucije i tijela (osim ESB-a) te druge institucije i tijela europodručja, S.22 države nečlanice i međunarodne organizacije nerezidente Europske unije, tekuće cijene, cijene iz prethodne godine i ulančane vrijednosti, neusklađeni i sezonski usklađeni podaci
P6/P7 breakdown into S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area, S.21-S.2I Member States whose currency is not the euro, and European institutions and bodies (except the ECB and other institutions and bodies of the euro area, S.22 Non-member countries and international organisations non-resident in the European Union, current prices and previous year’s prices and chain-linked volumes, non-adjusted and seasonally adjusted data

„1. Treba li prilikom primjene članka 63. UFEU-a, u situaciji kada se u državi podrijetla prilikom isplate dividendi obustavlja porez na dividende, u usporedbu položaja nerezidenta i rezidenta uključiti i porez na dobit kojim se oporezuju primici od dividendi, a u koji se rezidentima uračunava iznos obustavljenog poreza na dividende?
‘1) Does the application of Article 63 TFEU require that the comparison of a non-resident with a resident in a case in which dividend tax is withheld on a dividend payment by the source State be extended to the corporation tax against which the dividend tax is set off in the case of residents?

Međutim, drukčija je situacija kada porezni obveznik nerezident ne ostvari značajan dohodak u državi svojeg boravišta i ostvari veći dio oporezivog dohotka od djelatnosti koju obavlja u državi zaposlenja, zbog čega mu država boravišta ne može dati pogodnosti na temelju njegove osobne i obiteljske situacije.
However, the position is different where the non-resident taxpayer receives no significant income in the State of his residence and obtains the major part of his taxable income from an activity performed in the State of employment, with the result that the State of residence is not in a position to grant him the benefits resulting from taking his personal and family circumstances into account.

Iako mu se takav pristup čini logičnijim, sud koji je uputio zahtjev je međutim izrazio svoje sumnje, s obzirom na Preporuku Komisije 94/79/EZ od 21. prosinca 1993. o oporezivanju određenih dohodaka koje su nerezidenti stekli u državi članici koja nije država članica njihova boravišta (SL 1994, L 39, str.
Although that approach seems to it to be the most logical, the referring court nevertheless harbours doubts in view of the Commission Recommendation 94/79/EC of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident (OJ 1994 L 39, p.