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1–24/24
capital appreciation
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celoten dohodek, celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter z davki na zvišanje vrednosti kapitala.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celotni dohodek, celotno premoženje ali sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
2) Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celoten dohodek, celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total a­mounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
(2) Za davke od dohodka in premoženja se štejejo vsi davki, uvedeni na celoten dohodek, celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
In such case, the appreciation of capital taxed in the first-mentioned State shall not be included in the determination of the subsequent appreciation of capital by the other State.
V takem primeru druga država pri določanju naknadnega zvišanja vrednosti kapitala ne upošteva zvišanja vrednosti kapitala, ki se obdavči v prvi omenjeni državi.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali na sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih izplačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali na sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki od celotnega zneska mezd ali plač, ki jih plačujejo podjetja, ter davki od zvišanja vrednosti kapitala.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(5) Where an individual was a resident of a Contracting State for a period of 5 years or more and has become a resident of the other Contracting State, paragraph 4 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares in a company resident in the first-mentioned State for the period of residency of that individual in the first-mentioned State.
5) Če je bil posameznik rezident države pogodbenice več kot pet let in je postal rezident druge države pogodbenice, četrti odstavek ne preprečuje, da prva omenjena država po svoji domači zakonodaji ne obdavči zvišanja vrednosti delnic v podjetju, ki je rezident prve omenjene države, za obdobje rezidentstva tega posameznika v prvi omenjeni državi.
9 Objavljeno
finance
Ur. l. RS, št. MP 2002-89
Where the above-mentioned fair market value cannot be readily ascertained, the compensation shall be determined on equitable principles taking into account all relevant factors and circumstances, such as the capital invested, the nature and duration of the investment, replacement value, appreciation, current returns, discounted cash flow value, book value and goodwill.
Kadar zgoraj omenjene poštene tržne vrednosti ni mogoče takoj ugotoviti, se nadomestilo določi na podlagi pravičnih načel ob upoštevanju vseh ustreznih dejavnikov in okoliščin, kot so vloženi kapital, narava in trajanje naložbe, nadomestitvena vrednost, revalorizacija, tekoči dohodek, diskontirani denarni tok, knjižna vrednost in dobro ime.
10 Končna redakcija
delo in sociala
DRUGO: 025-12-0231-1
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Za davke od dohodka se štejejo vsi davki, uvedeni na celoten dohodek ali sestavine dohodka, vključno z davki od dobička iz odtujitve premičnin ali nepremičnin, davki na skupne zneske mezd ali plač, ki jih plačujejo podjetja, ter davki na zvišanje vrednosti kapitala.
11 Končna redakcija
CELEX: 32004R0723
the second subparagraph is replaced by the following:"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";
drugi pododstavek se nadomesti z naslednjim: "V takem primeru institucija, v kateri je uradnik zaposlen, ob upoštevanju njegove osnovne plače, starosti in deviznega tečaja na dan, ko se za prenos zaprosi, s pomočjo splošnih izvedbenih določb določi število let pokojninske dobe, ki se mu za prejšnje zaposlitve priznajo v novem pokojninskem zavarovanju na podlagi prenesenega kapitalskega zneska, po odbitku zneska povečanja vrednosti kapitala med datumom, ko se za prenos zaprosi in dejanskim datumom prenosa.";
12 Pravna redakcija
izobraževanje
CELEX: 32002D0011(01)
Discount security shall mean an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount.
Diskontni vrednostni papir pomeni sredstvo, ki ne prinaša kuponskih obresti, njegov donos pa izhaja iz zvišanja vrednosti kapitala, ker je sredstvo izdano ali kupljeno z diskontom.
13 Pravna redakcija
DRUGO
There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Kot davki na dohodek in na premoženje, ne glede na način, kako so odmerjeni, se štejejo vsi davki, uvedeni na celotni dohodek, na celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki na dobičke od odsvojitve premičnin in nepremičnin, davki na zneske mezd ali plač, ki jih plačajo podjetja, kot tudi davki na povečanje vrednosti premoženja.
14 Pravna redakcija
delo in sociala
CELEX: 31977L0799
2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
2. Kot davki na dohodek in na premoženje, ne glede na način, kako so odmerjeni, se štejejo vsi davki, uvedeni na celotni dohodek, na celotno premoženje ali na sestavine dohodka ali premoženja, vključno z davki na dobičke od odsvojitve premičnin in nepremičnin, davki na zneske mezd ali plač, ki jih plačajo podjetja, kot tudi davki na povečanje vrednosti premoženja.
15 Pravna redakcija
izobraževanje
CELEX: 32004R0723
"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";
"V takem primeru institucija, v kateri je uradnik zaposlen, ob upoštevanju njegove osnovne plače, starosti in deviznega tečaja na dan, ko se za prenos zaprosi, s pomočjo splošnih izvedbenih določb določi število let pokojninske dobe, ki se mu za prejšnje zaposlitve priznajo v novem pokojninskem zavarovanju na podlagi prenesenega kapitalskega zneska, po odbitku zneska povečanja vrednosti kapitala med datumom, ko se za prenos zaprosi in dejanskim datumom prenosa.";
16 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business;
zemljišče, posedovano bolj za povečevanje vrednosti dolgoročne naložbe kot za kratkoročno prodajo v rednem poslovanju;
17 Prevajalska redakcija
izobraževanje
CELEX: 31988L0361
Proceeds of sale including any capital appreciation, amount of repayments, proceeds of execution of judgements, etc.
Iztržek prodaje, vključno z revalorizacijo kapitala, zneskom odplačil, iztržek iz izvršbe sodb itd.
18 Prevajalska redakcija
izobraževanje
CELEX: 21994A1223(16)
'direct taxes' comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
"neposredni davki" vsebujejo vse davke na skupne dohodke, na skupni kapital ali na elemente dohodka ali kapitala, vključno z davkom na razliko pri odtujitvi lastnine, davke na nepremičnine, dedovanja in darila ter davke na skupni znesek plač, ki jih plačajo podjetja, kot tudi davke na povečanje kapitala.
19 Prevajalska redakcija
izobraževanje
CELEX: 21994A1231(52)
There shall be regarded as taxes on income or on capital all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, or substantially similar taxes, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Kot davek na dohodek ali na kapital se štejejo vsi davki, predpisani na celoten dohodek ali celoten kapital ali na sestavne dele dohodka ali kapitala, vključno z davki na dobiček iz odtujitve premoženja, davki na nepremičnine, dediščine in darila ali vsebinsko podobni davki, davki na celoten znesek plač, ki jih izplačajo podjetja, ter davki na povečano vrednost kapitala.
20 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
(If an enterprise has not determined that it will use the land either as owner-occupied property or for short-term sale in the ordinary course of business, the land is considered to be held for capital appreciation);
(Če podjetje ni določilo, da bo uporabljalo zemljišče bodisi kot lastniško uporabljano nepremičnino bodisi za kratkoročno prodajo v rednem poslovanju, se zemljišče obravnava kot posedovano za povečevanje vrednosti dolgoročne naložbe);
21 Prevajalska redakcija
izobraževanje
CELEX: 32004R0723
the second subparagraph is replaced by the following:"In such case the institution in which the official serves shall, taking into account the official's basic salary, age and exchange rate at the date of application for a transfer, determine by means of general implementing provisions the number of years of pensionable service with which he shall be credited under the Community pension scheme in respect of the former period of service, on the basis of the capital transferred, after deducting an amount representing capital appreciation between the date of the application for a transfer and the actual date of the transfer.";
drugi pododstavek se nadomesti z naslednjim: "V takem primeru institucija, v kateri je uradnik zaposlen, ob upoštevanju njegove osnovne plače, starosti in deviznega tečaja na dan, ko se za prenos zaprosi, s pomočjo splošnih izvedbenih določb določi število let pokojninske dobe, ki se mu za prejšnje zaposlitve priznajo v novem pokojninskem zavarovanju na podlagi prenesenega kapitalskega zneska, po odbitku zneska povečanja vrednosti kapitala med datumom, ko se za prenos zaprosi in dejanskim datumom prenosa.";
Prevodi: en > sl
1–24/24
capital appreciation