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1–19/19
VAT assessment base
1 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
For the year 2004, the harmonised VAT assessment base and the GNI (gross national income) base of each new Member State, referred to in Article 2(1)(c) and (d) of Council Decision 2000/597/EC, Euratom shall be equal to two thirds of the annual base.
(2) Usklajena osnova za odmero DDV in osnova BND (bruto nacionalnega dohodka) za vsako novo državo članico iz členov 2(1)(c) in (d) Sklepa 2000/597/ES, Euratom je za leto 2004 enaka dvema tretjinama letne osnove.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
the percentage share of the United Kingdom in the sum of uncapped VAT assessment bases, and
odstotnim deležem Združenega kraljestva v skupnem znesku neomejenih osnov za odmero DDV in
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
(b) without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.
(b) brez poseganja v drugi pododstavek odstavka 4, iz uporabe enotne stopnje, veljavne za vse države članice in usklajene osnove za odmero DDV, določene v skladu s predpisi Skupnosti.
4 Končna redakcija
CELEX: 41997D0035
The Contracting Parties' contributions shall be determined on the basis of each Contracting Party's share in the uniform VAT assessment base within the meaning of Article 2(1)(c) of the Council Decision of 24 June 1988 on the system of the Communities' own resources.
Prispevki pogodbenic se določijo na podlagi deleža posamezne pogodbenice v okviru enotne ocene osnove DDV po členu 2(1)(c) Sklepa Sveta z dne 24. junija 1988 o sistemu virov lastnih sredstev Evropskih skupnosti.
5 Pravna redakcija
DRUGO
the application of 1,4 % to the VAT assessment base for the Member States, and
pri uporabi stopnje 1,4 % za izračun prispevka od osnove za odmero DDV držav članic, in
6 Pravna redakcija
DRUGO
The Contracting Parties' contributions shall be determined on the basis of each Contracting Party's share in the uniform VAT assessment base within the meaning of Article 2(1)(c) of the Council Decision of 24 June 1988 on the system of the Communities' own resources.
Prispevki pogodbenic se določijo na podlagi deleža posamezne pogodbenice v okviru enotne ocenitve osnove DDV po členu 2(1)(c) Sklepa Sveta z dne 24. junija 1988 o sistemu lastnih sredstev Skupnosti.
7 Pravna redakcija
DRUGO
the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.
uporabe enotne stopnje od usklajenih osnov za odmero DDV, določene v skladu s pravili Skupnosti, ki velja za vse države članice.
8 Pravna redakcija
DRUGO
It shall be calculated as if the reference compensation amount were financed by Member States according to their VAT assessment bases established in accordance with Article 2 (1) (c).
Izračuna se tako, kot da bi referenčni kompenzacijski znesek financirale države članice glede na njihove osnove za odmero DDV, določene v skladu s členom 2 (1)(c).
9 Pravna redakcija
delo in sociala
CELEX: 32003L0092
uniform basis of assessment, 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.
enotna osnova za odmero fn, da se posodobi in poenostavi delovanje sistema DDV v okviru konteksta notranjega trga, kar je strategija, ki ji je Komisija zavezana.
10 Pravna redakcija
DRUGO
uniform basis of assessment (3), hereinafter referred to as the sixth VAT Directive, lays down that the Council is to decide on the level of the standard rate applicable after 31 December 2000.
enotna osnova za odmero fn, v nadaljnjem besedilu »Šesta DDV Direktiva«, določa, da se Svet odloči o višini splošne stopnje, ki se uporablja po 31. decembru 2000.
11 Pravna redakcija
DRUGO
uniform basis of assessment (3), (hereinafter referred to as the 'sixth VAT Directive') and to apply a reduced rate to the letting of immovable property for residential use until 31 December 1998, provided that the rate was not lower than 10 %.
enotna osnova za odmero fn (v nadaljevanju: Šesta direktiva o DDV”) in uporabo nižje stopnje od dajanja v najem nepremičnin za stanovanjsko rabo do 31. decembra 1998, pod pogojem, da ta stopnja ni nižja od 10 %.
12 Pravna redakcija
DRUGO
the application of a uniform rate valid for all Member States to the VAT asessment base which is determined in a uniform manner for Member States according to Community rules; however, the assessment base for any Member State to be taken into account for the purposes of this Decision shall not exceed 55 % of its GNP;
uporabe enotne stopnje za izračun prispevka od osnove za odmero DDV, ki velja za vse države članice in se v skladu s pravili Skupnosti enotno določi za države članice; vendar pa osnova za odmero za posamezno državo članico, ki se upošteva za namene tega sklepa, ne presega 55 % njenega BNP;
13 Pravna redakcija
DRUGO
However, the Republic of Austria must take the necessary steps to ensure that the reduced rate has no adverse effects on the European Communities' own resources accruing from VAT, the basis of assessment for which must be reconstituted in accordance with Regulation (EEC, Euratom) No 1553/89 (4),
Ker pa mora Republika Avstrija sprejeti potrebne ukrepe za zagotovitev, da nižja stopnja ne bo škodljivo vplivala na vire lastnih sredstev Evropskih skupnosti iz DDV, katerih osnovo za odmero je treba vnovič določiti v skladu z Uredbo (EGS, Euratom) št. 1553/89 fn -
14 Pravna redakcija
DRUGO
a rate ('frozen rate') equivalent to the ratio between the amount of the compensation referred to in Article 4 and the sum of the VAT assessment bases (established in accordance with paragraph (l)(c)) of all Member States, taking into account the fact that the United Kingdom is excluded from the financing of its correction and that the share of Austria, Germany, the Netherlands and Sweden in the financing of the United Kingdom correction is reduced to one fourth of its normal value.
stopnjo (“zamrznjena stopnja”), ki je enaka razmerju med zneskom nadomestila iz člena 4 in vsoto osnov za odmero DDV (ugotovljenih v skladu z odstavkom 1(c)) vseh držav članic, ob upoštevanju dejstva, da Združeno kraljestvo svojega popravka ne financira in da je delež Avstrije, Nemčije, Nizozemske in Švedske za financiranje popravka Združenega kraljestva zmanjšan na eno četrtino običajne vrednosti.
15 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.
16 Prevajalska redakcija
izobraževanje
CELEX: 32001L0004
Article 12(3)(a) of 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(3), hereinafter referred to as the sixth VAT Directive, lays down that the Council is to decide on the level of the standard rate applicable after 31 December 2000.
Člen 12(3)(a) 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 [3], v nadaljnjem besedilu "Šesta DDV Direktiva", določa, da se Svet odloči o višini splošne stopnje, ki se uporablja po 31. decembru 2000.
17 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
Article 2 1. The VAT resources base shall be determined from the taxable transactions referred to in Article 2 of 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 (7) as last amended by Decision 84/386/EEC (8), with the exception of transactions exempted under Articles 13 to 16 of that Directive.
Osnova za sredstva DDV se določi iz obdavčljivih transakcij, navedenih v členu 2 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 [7],kakor je bila nazadnje spremenjena s Sklepom 84/386/EGS [8], razen transakcij, izvzetih po členih 13 do 16 navedene direktive.
18 Prevajalska redakcija
izobraževanje
CELEX: 32000D0597
a rate ("frozen rate") equivalent to the ratio between the amount of the compensation referred to in Article 4 and the sum of the VAT assessment bases (established in accordance with paragraph (1)(c)) of all Member States, taking into account the fact that the United Kingdom is excluded from the financing of its correction and that the share of Austria, Germany, the Netherlands and Sweden in the financing of the United Kingdom correction is reduced to one fourth of its normal value.
stopnjo ("zamrznjena stopnja"), ki je enaka razmerju med zneskom nadomestila iz člena 4 in vsoto osnov za odmero DDV (ugotovljenih v skladu z odstavkom 1(c)) vseh držav članic, ob upoštevanju dejstva, da Združeno kraljestvo svojega popravka ne financira in da je delež Avstrije, Nemčije, Nizozemske in Švedske za financiranje popravka Združenega kraljestva zmanjšan na eno četrtino običajne vrednosti.
19 Prevajalska redakcija
izobraževanje
CELEX: 32000L0017
Point 2(e) of Part IX "Taxation" of Annex XV to the 1994 Act of Accession authorised the Republic of Austria to derogate from Article 28(2) of 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(3), (hereinafter referred to as the "sixth VAT Directive") and to apply a reduced rate to the letting of immovable property for residential use until 31 December 1998, provided that the rate was not lower than 10 %.
Točka 2(e) dela IX "Obdavčitev" iz Priloge XV k Aktu o pristopu iz 1994 Republiki Avstriji dovoljuje odstopanje od člena 28(2) 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 [3] (v nadaljevanju: "Šesta direktiva o DDV") in uporabo nižje stopnje od dajanja v najem nepremičnin za stanovanjsko rabo do 31. decembra 1998, pod pogojem, da ta stopnja ni nižja od 10 %.
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VAT assessment base