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Value Added Tax Act
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
b) value added tax which was claimed by the taxable person as a tax deduction in accordance with the act regulating the value added tax;
b) davek na dodano vrednost, ki ga je zavezanec uveljavil kot odbitek davka v skladu z zakonom, ki ureja davek na dodano vrednost;
2 Pravna redakcija
DRUGO
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:
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:
3 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 %;
4 Prevajalska redakcija
izobraževanje
CELEX: 31994L0076
Whereas, subject to the special provisions set out in Chapter IX of Annex XV to the Act of Accession, the common system of value added tax is to apply to the new Member States as from the date on which the Accession Treaty enters into force;
ker naj bi se v skladu s posebnimi določbami iz Poglavja IX Priloge XV k Aktu o pristopu skupni sistem davka na dodano vrednost uporabljal za nove države članice od datuma, s katerim začne veljati Pristopna pogodba;
5 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;
6 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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Value Added Tax Act