Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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procedure for charging the tax
1 Končna redakcija
DRUGO
Without prejudice to the procedure set out in Article 27 of Directive 77/388/EEC, Latvia may continue to apply a simplified procedure for charging value added tax on timber transactions until one year after the date of accession.
Brez poseganja v postopek iz člena 27 Direktive 77/388/EGS lahko Latvija eno leto od dne pristopa še naprej uporablja poenostavljen postopek za obračunavanje davka na dodano vrednost od poslov z lesom.
2 Pravna redakcija
delo in sociala
CELEX: 32004L0007
Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.
Ukrepi za poenostavitev postopka obračunavanja davka ne smejo, razen v zanemarljivi meri, vplivati na skupni znesek davčnih prihodkov države članice v fazi končne potrošnje.
3 Pravna redakcija
delo in sociala
CELEX: 32004L0007
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
Na predlog Komisije lahko Svet soglasno dovoli kateri koli državi članici, da uvede posebne ukrepe, ki odstopajo od določb te direktive, za poenostavitev postopka obračunavanja davka ali za preprečevanje nekaterih vrst davčnih utaj ali izogibanja davkom.
4 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the amount of tax due at the final consumption stage.
Ukrepi za poenostavitev postopka za obračunavanje davka ne smejo, razen v zanemarljivem obsegu, vplivati na znesek dolgovanega davka v fazi končne potrošnje.
5 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
Na predlog Komisije lahko Svet soglasno dovoli katerikoli državi članici, da uvede posebne ukrepe za odstopanje od določb te direktive, za poenostavitev postopka za obračunavanje davka ali za preprečevanje določenih vrst davčnih utaj ali izogibanja davkom.
6 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
In order to simplify the procedure for charging the tax and subject to the consultation provided for in Article 29, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount of supplies of goods subject to the special arrangements for taxing the margin shall be determined for each tax period during which the taxable dealer must submit the return referred to in Article 22 (4).
Zaradi poenostavitve postopka obračunavanja davka in s pogojem posvetovanja iz člena 29, lahko za določene transakcije ali določene kategorije obdavčljivih preprodajalcev, države članice določijo, da se davčna osnova za dobave blaga po posebni ureditvi obdavčevanja dosežene razlike v ceni, določi za vsako davčno obdobje, v katerem mora obdavčljiv preprodajalec predložiti obračun iz člena 22(4).
7 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Member States which might encounter difficulties in applying the normal tax scheme to small undertakings by reason of their activities or structure shall have the option, under such conditions and within such limits as they may set but subject to the consultation provided for in Article 29, of applying simplified procedures such as flat-rate schemes for charging and collecting the tax provided they do not lead to a reduction thereof.
Države članice, ki bi pri uporabi splošne davčne ureditve za majhna podjetja lahko naletele na težave zaradi njihovih dejavnosti ali strukture, imajo izbiro, da pod takšnimi pogoji in s takšnimi omejitvami, kot jih lahko določijo, vendar s pogojem posvetovanj iz člena 29, uporabljajo poenostavljene postopke, kot so pavšalne ureditve za obračunavanje in pobiranje davka, če to ne vodi k zmanjšanju davka.
8 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Those Member States which apply on 1 January 1977 special measures of the type referred to in paragraph 1 above may retain them providing they notify the Commission of them before 1 January 1978 and providing that where such derogations are designed to simplify the procedure for charging tax they conform with the requirement laid down in paragraph 1 above.
Tiste države članice, ki 1. januarja 1977 uporabljajo posebne ukrepe, navedene v odstavku 1 zgoraj, lahko te ukrepe ohranijo pod pogojem, da o njih do 1. januarja 1978 uradno obvestijo Komisijo, in, če so takšna odstopanja namenjena poenostavitvi postopka za obračunavanje davka, da so v skladu z zahtevo iz odstavka 1 zgoraj.
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1–8/8
procedure for charging the tax