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VAT resource
1 Končna redakcija
DRUGO
VAT resource
prihodki od DDV
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
For the period 20072013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225%, for Germany at 0,15% and for the Netherlands and Sweden at 0,10%.
Samo za obdobje 20072013 je delež prevzetih obveznosti iz sredstev DDV vira za Avstrijo 0,225%, za Nemčijo 0,15% ter za Nizozemsko in Švedsko 0,10%.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
(7) In the interests of transparency and simplicity, the European Council of 15 and 16 December 2005 concluded that the uniform rate of call of the Value Added Tax (VAT) resource shall be fixed at 0,30%.
(7) Za doseganje preglednosti in preprostosti je Evropski svet na zasedanju 15. in 16. decembra 2005 sklenil, da enotna stopnja prevzetih obveznosti iz vira na osnovi davka na dodano vrednost (DDV) znaša 0,30%.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
what the United Kingdom would have had to pay for the amounts financed by the resources referred to in Article 2(1)(b) and (c), if the uniform rate had been applied to non-capped VAT bases, and
zneskom, ki bi ga moralo plačati Združeno kraljestvo za zneske, financirane iz sredstev iz člena 2(1)(b) in (c), če se za neomejene DDV osnove uporablja enotna stopnja, in
5 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
The twelve monthly twelfths of VAT and GNI-based resources to be paid by the new Member States under the amending budget referred to in paragraph 1, as well as the retroactive adjustment of the monthly twelfths for the period January-April 2004 that only apply to the present Member States, shall be converted into eighths to be called during the period May-December 2004. The retroactive adjustments that result from any subsequent amending budget adopted in 2004 shall likewise be converted into equal parts to be called during the remainder of the year.
(2) Dvanajst mesečnih dvanajstin DDV in prihodki na osnovi BND, ki jih nove države članice vplačajo v skladu s spremembo proračuna iz prejšnjega odstavka, ter retroaktivna prilagoditev mesečnih dvanajstin za obdobje od januarja do aprila 2004, ki se uporabi le za sedanje države članice, se pretvorijo v osmine, ki predstavljajo prevzete obveznosti za obdobje od maja do decembra 2004. Retroaktivne prilagoditve, ki izhajajo iz morebitnih naknadnih sprememb proračuna v letu 2004, se prav tako pretvorijo v enake dele, ki predstavljajo prevzete obveznosti v preostanku leta.
6 Končna redakcija
CELEX: 32004R0866
Paragraph 7 shall not have any effect on the European Communities' own resources accruing from VAT.
Odstavek 7 nikakor ne vpliva na lastna sredstva Evropskih skupnosti, ki izvirajo iz DDV.
7 Končna redakcija
CELEX: 41997D0035
This amount shall be calculated according to the share of the new Contracting Party's VAT resources in the total European Communities' VAT resources for the years in which costs were incurred for the installation of the C.SIS prior to the new Contracting Party's accession.
Ta znesek se izračuna v skladu z deležem sredstev DDV nove pogodbenice v skupnih sredstvih DDV Evropskih skupnosti za vsa leta, v katerih so nastali stroški za postavitev C. SIS pred pristopom nove pogodbenice.
8 Končna redakcija
CELEX: 41997D0035
The breakdown of contributions among the Contracting Parties shall be determined each year, taking into account the cooperating States' contributions, on the basis of each Contracting Party's share of own resources in the European Communities' VAT resources, as established by the last amendment to the Community budget for the preceding financial year.
Razčlenitev prispevkov med pogodbenicami se ob upoštevanju prispevkov sodelujočih držav določi vsako leto na podlagi deleža lastnih sredstev vsake pogodbenice v sredstvih DDV Evropskih skupnosti, ugotovljenega pri zadnji spremembi proračuna Skupnosti za predhodno finančno leto.
9 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.
10 Končna redakcija
DRUGO
The twelve monthly twelfths of VAT and GNI based resources to be paid by the new Member States under this amending budget, as well as the retroactive adjustment of the monthly twelfths for the period January April 2004 that only apply to the present Member States, shall be converted into eighths to be called during the period May December 2004. The retroactive adjustments that result from any subsequent amending budget adopted in 2004 shall likewise be converted into equal parts to be called during the remainder of the year.
Dvanajst mesečnih dvanajstin DDV in prihodki na osnovi bruto nacionalnega prihodka, ki jih nove države članice vplačajo v skladu z rebalansom proračuna, ter retroaktivna prilagoditev mesečnih dvanajstin za obdobje od januarja do aprila 2004, ki se uporabi le za sedanje države članice, se pretvorijo v osmine, ki predstavljajo prevzete obveznosti za obdobje od maja do decembra 2004. Retroaktivne prilagoditve, ki izhajajo iz morebitnih naknadnih rebalansov proračuna v letu 2004, se prav tako pretvorijo v enake dele, ki predstavljajo prevzete obveznosti v preostanku leta.
11 Pravna redakcija
DRUGO
the maximum rate of call of the VAT resource, which is fixed at:
najvišjim deležem za prevzete obveznosti iz sredstev DDV, ki je določen na:
12 Pravna redakcija
promet
CELEX: 32003D0397
Improve the capacity to calculate the VAT resource base according to ESA 95 standards.
Povečati usposobljenost za izračun osnove DDV v skladu s standardi ESA 95.
13 Pravna redakcija
DRUGO
the maximum rate of call of the VAT resource would be reduced from 1 % to 0,75 % in 2002 and 2003 and to 0,50 % from 2004 onwards,
najvišji delež za prevzete obveznosti iz sredstev DDV se zmanjša z 1 % na 0,75 % v letih 2002 in 2003 in na 0,50 % od leta 2004;
14 Pravna redakcija
DRUGO
the third own resource of the European Union is the VAT own resource.
tretji lastni vir Evropske unije je lastni vir iz DDV.
15 Pravna redakcija
DRUGO
This percentage shall be calculated on the basis of the ratio of the VAT resources paid by the other State to the total VAT resources of the European Communities for the earlier financial years in which the necessary Sisnet installation costs have been incurred.
Ta odstotek se izračuna na podlagi razmerja sredstev DDV, ki jih je druga država plačala v skupna sredstva DDV Evropskih skupnosti za predhodna proračunska leta, v katerih so nastali stroški, potrebni za postavitev Sisneta.
16 Pravna redakcija
DRUGO
This percentage shall be calculated on the basis of the ratio of the VAT resources paid by the other State to the total VAT resources of the European Communities for the earlier financial years in which the necessary Sirene Stage II installation costs have been incurred.
Ta odstotek se izračuna na podlagi razmerja sredstev DDV, ki jih je druga država plačala v skupna sredstva DDV Evropskih skupnosti za predhodna finančna leta, v katerih so nastali stroški, potrebni za namestitev II. faze omrežja Sirene.
17 Pravna redakcija
DRUGO
The contributions by the Member States for this resource are largely affected by national accounts figures, because they are used to calculate the average VAT rate;
Prispevki držav članic vanj so v veliki meri določeni s podatki nacionalnih računov, ker se ti uporabljajo za izračun povprečne stopnje DDV;
18 Pravna redakcija
DRUGO
what the United Kingdom would have had to pay for the amounts financed by the resources referred to in Article 2(l)(c) and (d), if the uniform rate had been applied to non-capped VAT bases, and
zneskom, ki bi ga moralo plačati Združeno kraljestvo za zneske, financirane iz sredstev iz člena 2(1)(c) in (d), če se za nelimitirane osnove za DDV uporablja enotna stopnja, in
19 Pravna redakcija
DRUGO
the percentage share of the United Kingdom in the sum total of VAT payments which would have been made during that financial year, including adjustments in respect of earlier financial years, for the amounts financed by the resources referred to in Article 2 (1) (c) and (d) if the uniform VAT rate had been applied to non-capped bases, and
odstotnim deležem Združenega kraljestva v skupnem znesku plačil DDV, ki bi morali biti plačani v tem proračunskem letu, vključno s popravki za pretekla proračunska leta za zneske, ki so bili financirani iz sredstev iz člena 2 (1) (c) in (d), če se je uporabljala enotna stopnja DDV od nelimitirane osnove, in
20 Pravna redakcija
DRUGO
The mechanism for the graduated refund of own resources accruing from VAT or GNP-based financial contributions introduced for the Kingdom of Spain and the Portuguese Republic up to 1991 by Articles 187 and 374 of the 1985 Act of Accession shall apply to the own resources accruing from VAT and the GNP-based resource referred to in Article 2 (1) (c) and (d) of this Decision.
Za lastna sredstva iz naslova DDV in za sredstva na osnovi BNP iz člena 2 (1) (c) in (d) tega sklepa se uporablja mehanizem za postopno vračilo lastnih sredstev, ki izvirajo iz DDV ali finančnih prispevkov na osnovi BNP, uveden za Kraljevino Španijo in Portugalsko republiko do leta 1991 na podlagi členov 187 in 374 Akta o pristopu iz 1985.
21 Pravna redakcija
DRUGO
the contributions of the Contracting Parties and the cooperating States shall be adjusted with a view to allocating to the new Contracting Party a proportion of the costs previously incurred for the installation of the C.SIS. This amount shall be calculated according to the share of the new Contracting Party's VAT resources in the total European Communities' VAT resources for the years in which costs were incurred for the installation of the C.SIS prior to the new Contracting Party's accession.
prispevki pogodbenic in sodelujočih držav se uskladijo zaradi dodelitve deleža predhodno nastalih stroškov za postavitev C.SIS novi pogodbenici. Ta znesek se izračuna v skladu z deležem sredstev DDV nove pogodbenice v skupnih sredstvih DDV Evropskih skupnosti za vsa leta, v katerih so nastali stroški za postavitev C.SIS pred pristopom nove pogodbenice.
22 Pravna redakcija
DRUGO
The breakdown of contributions among the Contracting Parties shall be determined each year, taking into account the cooperating States' contributions, on the basis of each Contracting Party's share of own resources in the European Communities' VAT resources, as established by the last amendment to the Community budget for the preceding financial year.
Razčlenitev prispevkov med pogodbenicami se ob upoštevanju prispevkov sodelujočih držav določi vsako leto na podlagi deleža lastnih sredstev vsake pogodbenice v sredstvih DDV Evropskih skupnosti, ugotovljenega pri zadnji spremembi proračuna Skupnosti za predhodno finančno leto.
23 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.
24 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 -
25 Pravna redakcija
promet
CELEX: 31999D0852
complete alignment of VAT and excise duties; review existing laws and ensure compatibility with the code of conduct for business taxation; strengthen administration cooperation and mutual assistance; improve the efficiency of the tax administration (organisation, human resources and computerisation),
dokončanje prilagajanja DDV in trošarin; pregled obstoječih zakonov in zagotovitev skladnosti s kodeksom obnašanja za obdavčitev ustvarjenega dohodka; krepitev upravnega sodelovanja in medsebojne pomoči; izboljšanje učinkovitosti davčne uprave (organizacija, človeški viri in računalniška opremljenost),
26 Pravna redakcija
DRUGO
Whereas the conclusions of the European Council of 25 and 26 June 1984 on the correction of budgetary imbalances continue to apply for the duration of this Decision's validity; whereas the present compensation mechanism must, however, be adjusted to take account of the capping of the VAT base and the introduction of an additional resource and must provide for financing of the correction on the basis of a GNP key; whereas this adjustment should ensure that the VAT share of the United Kingdom is replaced by its share of payments under the third and fourth resources (those provided by VAT and GNP respectively) and that the effect on the United Kingdom, in respect of a given year, of the capping of the VAT base and of the introduction of the fourth resource which is not compensated by this change will be offset by an adjustment to the compensation in respect of that year; whereas the contributions of Spain and Portugal should be reduced in accordance with the rebates provided for in Articles 187 and 374 of the 1985 Act of Accession;
ker se sklepi Evropskega sveta z dne 25. in 26. junija 1984 o popravku neuravnoteženosti proračuna še naprej uporabljajo do prenehanja veljavnosti tega sklepa; ker je treba sedanji mehanizem kompenzacij prilagoditi, da bo upošteval limitiranje osnove za sredstva iz naslova DDV in uvedbo dodatnega vira sredstev, in ker mora zagotoviti financiranje popravka na osnovi BNP; ker mora ta prilagoditev zagotoviti, da se delež DDV Združenega kraljestva nadomesti z njenim deležem plačil v okviru tretjega in četrtega vira sredstev (iz DDV in BNP) in da se učinek limitiranja osnove za DDV in uvedbe četrtega vira, ki ga ne nadomesti ta sprememba, za Združeno kraljestvo za dano leto izravna s prilagoditvijo kompenzacije za to leto; ker je treba prispevke Španije in Portugalske zmanjšati v skladu z znižanji, predvidenimi v členih 187 in 374 Akta o pristopu iz 1985;
27 Pravna redakcija
DRUGO
Whereas Council Decision 85/257/EEC, Euratom of 7 May 1985 on the Communities' system of own resources ( 4 ), as last amended by the Single European Act, raised to 1,4 % the limit for each Member State on the rate applied to the uniform value-added tax (VAT) base previously set at 1 % by the Council Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources ( 5 ) hereinafter referred to as 'the Decision of 21 April 1970';
ker je bila s Sklepom Sveta 85/257/EGS, Euratom z dne 7. maja 1985 o sistemu lastnih sredstev Skupnosti( fn ), nazadnje spremenjenim z Enotno evropsko listino, na 1,4 % dvignjena za posamezno državo članico zgornja meja stopnje, ki se uporablja za izračun prispevka od enotne osnove za davek na dodano vrednost (DDV), ki je bila pred tem s Sklepom Sveta z dne 21. aprila 1970 o nadomestitvi finančnih prispevkov držav članic z lastnimi sredstvi Skupnosti ( fn ), v nadaljevanju "Sklep z dne 21. aprila 1970", določena na 1 %;
28 Pravna redakcija
DRUGO
The scale of contributions to be paid by the Member States referred to in Article 21, on the one hand, and by Iceland and Norway ('the other States'), on the other hand, shall be calculated annually on the basis of the share of each Member State concerned and of the other States in the total gross domestic product (GDP) for the preceding year of all the States referred to in Article 21. The scale of contributions by the Member States concerned shall be calculated annually, taking into account the other States' contributions, on the basis of the ratio of the VAT resources paid by each of those Member States to the total VAT resources of the European Communities, as established in the last amendment of the budget of the Communities during the preceding financial year.
Višina prispevkov, ki jih plačajo države članice, navedene v členu 21, na eni strani ter Islandija in Norveška (`druge države` ) na drugi strani, se izračuna letno na podlagi deleža vsake teh držav članic in drugih držav v skupnem bruto domačem proizvodu za predhodno leto vseh držav, navedenih v členu 21. Višina prispevkov teh držav članic se izračuna letno ob upoštevanju prispevkov drugih držav na podlagi razmerja sredstev DDV, ki jih je vsaka teh držav plačala v skupna sredstva DDV Evropskih skupnosti, kot je bilo določeno v zadnjem popravku proračuna Skupnosti med predhodnim finančnim letom.
29 Pravna redakcija
delo in sociala
CELEX: 32004L0007
(6) In the second sentence of paragraph 1 of Article 27 of Directive 77/388/EEC it is emphasised that the assessment of the negligible extent of the effect of the simplification measure on the amount of tax due at the final consumption stage is made in a global manner by reference to macroeconomic forecasts relating to the likely impact of the measure on the Community's own resources provided from VAT.
(6) V drugem stavku odstavka 1 člena 27 Direktive 77/388/EGS je poudarjeno, da je presoja zanemarljivega obsega vpliva ukrepa za poenostavitev postopka obračunavanja davka v fazi končne potrošnje narejena globalno, s sklicevanjem na makroekonomske napovedi v zvezi z možnim vplivom ukrepa na lastna sredstva Skupnosti, pridobljena z DDV.
30 Pravna redakcija
DRUGO
Without prejudice to the auditing of the accounts and to checks that they are lawful and regular and as laid down in Article 206a of the Treaty establishing the European Economic Community, such auditing and checks being mainly concerned with the reliability and effectiveness of national systems and procedures for determining the base for own resources accruing from VAT and GNP and without prejudice to the inspection arrangements made pursuant to Article 209 (c) of that Treaty, the Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament, adopt the provisions necessary to apply this Decision and to make possible the inspection of the collection, the making available to the Commission and payment of the revenue referred to in Articles 2 and 5.
Na predlog Komisije in po posvetovanju z Evropskim parlamentom Svet soglasno sprejme potrebne določbe za uporabo tega sklepa in za zagotovitev nadzora zbiranja, dajanja na razpolago Komisiji in plačil prihodkov iz členov 2 in 5, kar pa ne vpliva na revidiranje računovodskih izkazov in preverjanja njihove zakonitosti in pravilnosti in, kot določa člen 206a Pogodbe o ustanovitvi Evropske skupnosti, pri čemer se revizije in preverjanja predvsem nanašajo na zanesljivost in učinkovitost nacionalnih sistemov in postopkov za določanje osnove za lastna sredstva iz naslova DDV in na osnovi BNP, in kar tudi ne vpliva na način izvajanja inšpekcijskega nadzora v skladu členom 209 (c) te pogodbe.
31 Pravna redakcija
DRUGO
Without prejudice to the auditing of the accounts and to checks that they are lawful and regular as laid down in Article 248 of the EC Treaty and Article 160C of the Euratom Treaty, such auditing and checks being mainly concerned with the reliability and effectiveness of national systems and procedures for determining the base for own resources accruing from VAT and GNP and without prejudice to the inspection arrangements made pursuant to Article 279(c) of the EC Treaty and Article 183 point (c) of the Euratom Treaty, the Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament, adopt the provisions necessary to apply this Decision and to make possible the inspection of the collection, the making available to the Commission and payment of the revenue referred to in Articles 2 and 5.
Na predlog Komisije in po posvetovanju z Evropskim parlamentom Svet soglasno sprejme potrebne določbe za uporabo tega sklepa in za zagotovitev nadzora zbiranja, dajanja na razpolago Komisiji in plačil prihodkov iz členov 2 in 5, kar pa ne vpliva na revizijo računovodske evidence in preglede njene zakonitosti in rednosti, ki jo določa člen 248 Pogodbe o ES in člen 160c Pogodbe o Euratom, pri čemer so revizije in pregledi povezani predvsem z zanesljivostjo in učinkovitostjo nacionalnih sistemov in postopkov za ugotavljanje osnove za lastna sredstva iz DDV in BNP, ter na način izvajanja nadzora v skladu s členom 279(c) Pogodbe o ES in členom 183, točka (c) Pogodbe o Euratom.
32 Pravna redakcija
DRUGO
Whereas Council Directive 89/130/EEC, Euratom of 13 February 1989 on the harmonization of the compilation of gross national product at market prices (GNPmp)(3) stipulates that GNPmp can be comparable only if the definitions and accounting rules of the European System of Integrated Economic Accounts are applied, and whereas Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax(4) provides that, in order to calculate the weighted average rate of VAT, the breakdown of transactions liable to tax shall be effected by means of national accounts prepared in accordance with the European System of Integrated Economic Accounts, and whereas for those instruments, and in the context of Council Regulation (EC) No 3605/93 of 22 November 1993 on the application of the Protocol on the excessive deficit procedure (5), Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities' own resources (6) and Council Decision 94/729/EC of 31 October 1994 on budgetary discipline (7), a transitional period for implementing the system set up by this Regulation should be provided,
ker Direktiva Sveta 89/130/EGS, Euratom z dne 13. februarja 1989 o uskladitvi izračunavanja bruto nacionalnega proizvoda v tržnih cenah (BNPtc) fn določa, da je BNPtc lahko primerljiv le, če se uporabijo opredelitve in računovodska pravila Evropskega sistema integriranih ekonomskih računov, in ker Uredba Sveta (EGS, Euratom) št. 1553/89 z dne 29. maja 1989 o dokončnih enotnih ureditvah za zbiranje lastnih virov iz davka na dodano vrednost fn določa, da se za izračun tehtane povprečne stopnje DDV obdavčljive transakcije razčlenijo s pomočjo nacionalnih računov, pripravljenih v skladu z Evropskim sistemom integriranih ekonomskih računov, ter ker bi bilo treba za tiste instrumente in v smislu Uredbe Sveta (ES) št. 3605/93 z dne 22. novembra 1993 o uporabi Protokola o postopku v zvezi s čezmernim primanjkljajem fn, Sklepa Sveta 94/728/ES, Euratom, z dne 31. oktobra 1994 o sistemu lastnih virov Evropskih skupnosti fn in Odločbe Sveta 94/729/ES z dne 31. oktobra 1994 o proračunski disciplini fn, zagotoviti prehodno obdobje za izvajanje sistema, določenega s to uredbo,
33 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
If more than one VAT rate is applied in a Member State, the VAT resources base shall be calculated by dividing the total net VAT revenue collected by the weighted average rate of VAT.
Če se v državi članici uporablja več kakor ena stopnja DDV, se osnova za sredstva DDV izračuna tako, da se skupni neto prihodki iz DDV delijo s ponderirano povprečno vrednostjo DDV.
34 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
either not to take into account in calculating the VAT resources base:
ali da pri izračunu osnove za sredstva DDV ne upošteva:
35 Prevajalska redakcija
izobraževanje
CELEX: 32000R1150
VAT resources and the additional resources shall, however, be recorded in the accounts as specified in point (a) as follows:
Sredstva iz DDV-vira in sredstva iz dodatnega vira pa se knjižijo na računih iz točke (a) na naslednji način: - dvanajstina iz člena 10(3) se knjiži prvi delovni dan vsakega meseca,
36 Prevajalska redakcija
izobraževanje
CELEX: 31994D0168
the VAT own resources base shall be calculated by using national accounts figures (Article 4),
se osnova DDV za lastna sredstva izračuna z uporabo podatkov nacionalnih računov (člen 4),
37 Prevajalska redakcija
izobraževanje
CELEX: 32000R1150
The supporting documents relating to the VAT resources base shall be kept for the same period.
Dokazila v zvezi z osnovo za DDV-vir se hranijo enako dolgo.
38 Prevajalska redakcija
izobraževanje
CELEX: 32004R0866
Paragraph 7 shall not have any effect on the European Communities' own resources accruing from VAT.
Odstavek 7 nikakor ne vpliva na lastna sredstva Evropskih skupnosti, ki izvirajo iz DDV.
39 Prevajalska redakcija
izobraževanje
CELEX: 32000R1150
For each Member State concerned, the total of VAT balances shall be adjusted by the ratio between the financial contributions entered in the budget and the VAT resources.
Za vsako državo članico se skupno stanje sredstev iz DDV-vira prilagodi za razmerje med vplačili upoštevanimi v proračunu, in sredstvi iz DDV-vira.
40 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
or to calculate the VAT resources base in the cases referred to in (a) and (b) by using approximate estimates,
ali da osnovo za sredstva DDV v primerih iz točk (a) in (b) izračuna z uporabo približnih ocen,
41 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
For a given calendar year, and without prejudice to Articles 5 and 6, the VAT resources base shall be calculated by dividing the total net VAT revenue collected by a Member State during that year by the rate at which VAT is levied during that same year.
Brez poseganja v člene 5 in 6 se za določeno koledarsko leto osnova za sredstva DDV izračuna tako, da se skupni neto prihodki iz DDV, ki jih pobere država članica v navedenem letu, delijo s stopnjo, po kateri je bil DDV odmerjen v navedenem letu.
42 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
For the purposes of applying paragraph 1, the following shall be taken into account for determining VAT resources:
Za namene uporabe odstavka 1 je pri določanju sredstev DDV treba upoštevati:
43 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
As regards VAT resources, the Commission's controls shall be carried out with the competent authorities in the Member States.
V zvezi s sredstvi DDV Komisija izvaja nadzor pri pristojnih organih držav članic.
44 Prevajalska redakcija
izobraževanje
CELEX: 32002R0359
ESA second edition data are no longer available in the level of detail required for the determination of the VAT own resource.
Podatki iz druge izdaje ESR niso več na voljo v podrobnostih, ki se zahtevajo za določanje lastnih sredstev iz naslova DDV.
45 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
where precise calculation of the VAT resources base in these cases would be likely to involve administrative burdens which would be unjustified in relation to the effect of the transactions in question on the total VAT resources base of that Member State.
če bi natančen izračun osnove za sredstva DDV v teh primerih povzročil upravne stroške, ki bi bili neupravičeni glede na učinek transakcij na osnovo skupnih sredstev DDV navedene države članice.
46 Prevajalska redakcija
izobraževanje
CELEX: 31999R1026
carry out the controls on own resources accruing from VAT, as referred to in Article 11 of Regulation (EEC, Euratom) No 1553/89,
izvaja kontrole lastnih sredstev iz naslova DDV iz člena 11 Uredbe (EGS, Euratom) št. 1553/89,
47 Prevajalska redakcija
izobraževanje
CELEX: 31989R1553
Member States shall send the Commission by 15 April each year an estimate of the VAT resources base for the following financial year.
Države članice do 15. aprila vsako leto pošljejo Komisiji oceno osnove za sredstva iz DDV za naslednje proračunsko leto.
48 Prevajalska redakcija
izobraževanje
CELEX: 41997D0035
This amount shall be calculated according to the share of the new Contracting Party's VAT resources in the total European Communities' VAT resources for the years in which costs were incurred for the installation of the C.SIS prior to the new Contracting Party's accession.
Ta znesek se izračuna v skladu z deležem sredstev DDV nove pogodbenice v skupnih sredstvih DDV Evropskih skupnosti za vsa leta, v katerih so nastali stroški za postavitev C. SIS pred pristopom nove pogodbenice.
49 Prevajalska redakcija
izobraževanje
CELEX: 31999R1026
Whereas Article 11(2) of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from VAT(7) extended the application of Regulation (EEC, Euratom, ECSC) No 165/74 to controls on the own resources accruing from VAT;
ker je člen 11(2) Uredbe Sveta (EGS, Euratom) št. 1553/89 z 29. maja 1989 o dokončni enotni ureditvi zbiranja lastnih sredstev iz davka na dodano vrednost 7 razširil uporabo Uredbe (EGS, Euratom, ESPJ) št. 165/74 na kontrole lastnih sredstev, ki so se natekla iz naslova DDV;
50 Prevajalska redakcija
izobraževanje
CELEX: 32000R1150
Provision should be made, as regards the own resources accruing from value added tax, hereinafter called "VAT resources", referred to in Article 2(1)(c) of Decision 94/728/EC, Euratom, for Member States to make available to the Community, in the form of constant monthly twelfths, the own resources entered in the budget and subsequently to adjust the amounts made available in accordance with the actual base of VAT resources as soon as it is fully known.
V zvezi z lastnimi sredstvi iz davka na dodano vrednost, v nadaljevanju "sredstva iz DDV-vira" iz člena 2(1)(c) Sklepa št. 94/728/ES, Euratom je treba določiti, da države članice dajejo lastna sredstva, predvidena v proračunu, na voljo Komisiji v obliki rednih mesečnih dvanajstin in kasneje te zneske popravijo glede na dejansko osnovo za sredstva iz DDV-vira, takoj ko je ta v celoti znana.
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