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Committee on Value-added Tax
1 Končna redakcija
DRUGO
Advisory Committee on Value Added Tax:
Svetovalni odbor za davek na dodano vrednost:
2 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
An Advisory Committee on value added tax, hereinafter called "the Committee", is hereby set up.
Ustanovi se svetovalni odbor za davek na dodano vrednost, v nadaljnjem besedilu "odbor".
3 Prevajalska redakcija
izobraževanje
CELEX: 31995L0007
Whereas, subject to consultation of the Committee on Value Added Tax, the Member States are responsible for defining those warehousing arrangements other than customs warehousing;
ker so države članice, s pogojem posvetovanja z odborom za davek na dodano vrednost, dolžne določiti te postopke skladiščenja, razen carinskega skladiščenja;
4 Prevajalska redakcija
izobraževanje
CELEX: 31989L0465
Having regard to the opinion of the Economic and Social Committee (3), Whereas Article 28 (3) of the 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 (4), as last amended by the Act of Accession of Spain and Portugal, allows Member States to apply measures derogating from the normal rules of the common system of value added tax during a transitional period;
ker člen 28(3) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero [4], kakor je bila nazadnje spremenjena z Aktom o pristopu Španije in Portugalske, omogoča državam članicam, da v prehodnem obdobju uporabljajo ukrepe, ki odstopajo od običajnih pravil skupnega sistema davka na dodano vrednost;
5 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
In addition to points subject to the consultation provided for under this Directive, the Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of the Community provisions on value added tax.
Poleg točk, za katere se v tej direktivi zahteva posvetovanje, odbor obravnava vprašanja v zvezi z uporabo določb Skupnosti o davku na dodano vrednost, ki mu jih postavi njegov predsednik na lastno pobudo ali na zahtevo predstavnika države članice.
6 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
At the appropriate time the Council acting unanimously on a proposal from the Commission, after receiving the opinion of the European Parliament and of the Economic and Social Committee, and in accordance with the interests of the common market, shall adopt further Directives on the common system of value added tax, in particular to restrict progressively or to repeal measures taken by the Member States by way of derogation from the system, in order to achieve complete parallelism of the national value added tax systems and thus permit the attainment of the objective stated in Article 4 of the first Council Directive of 11 April 1967.
V primernem roku po prejemu mnenja Evropskega parlamenta in Ekonomsko-socialnega odbora in v skladu z interesi skupnega trga Svet na predlog Komisije soglasno sprejme dodatne direktive o skupnem sistemu davka na dodano vrednost, zlasti za postopno omejitev ali razveljavitev ukrepov, ki jih sprejmejo države članice kot odstopanje od sistema, da bi se zagotovil popoln paralelizem nacionalnih sistemov davka na dodano vrednost in s tem dosegel cilj iz člena 4 Prve direktive Sveta z dne 11. aprila 1967.
7 Prevajalska redakcija
izobraževanje
CELEX: 32003L0092
Increasing liberalisation of the gas and electricity sector, aimed at completing the internal market for electricity and natural gas, has revealed a need to review the current VAT rules on the place of supply of those goods, set out in the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(4), in order to modernise and simplify the operation of the VAT system within the context of the internal market, a strategy to which the Commission is committed.
Vse večja liberalizacija sektorja plina in električne energije, katere cilj je vzpostavitev notranjega trga za električno energijo in zemeljski plin, je pokazala, da je treba pregledati veljavna pravila o DDV glede kraja dobave tega blaga, določena v Šesti Direktivi Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero [4], da se posodobi in poenostavi delovanje sistema DDV v okviru konteksta notranjega trga, kar je strategija, ki ji je Komisija zavezana.
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1–7/7
Committee on Value-added Tax