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tax adjustments
1 Objavljeno
finance
WTO: Subvencije-Izravnalni ukrepi
60 Paragraph (h) does not apply to value-added tax systems and border-tax adjustment in lieu thereof; the problem of the excessive remission of value-added taxes is exclusively covered by paragraph (g).
60 Odstavek (h) se ne nanaša na davčne sisteme na dodano vrednost ali uravnavanje mejnih davkov namesto prejšnjih; vprašanje pretiranega odloga davka na dodano vrednost je obravnavano samo v okviru točke (g).
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
Where a Contracting State includes in the profits of an enterprise of that State? and taxes accordingly? profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, if that State considers the adjustment justified.
Kadar država pogodbenica v dobiček podjetja te države vključuje? in ustrezno obdavči? dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Where a Contracting State includes in the profits of an enterprise of that State? and taxes accordingly? profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
Kadar država pogodbenica v dobiček podjetja te države vključuje? in ustrezno obdavči? dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits, where that other State considers the adjustment justified.
Kadar država pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
Kadar država pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kakor bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
6 Objavljeno
Ur. l. RS, št. MP 4-2005
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
Kadar drava pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(2) Where a Contracting State includes in the profits of an enterprise of the State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
(2) Kadar država pogodbenica v dobiček podjetja države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Where a Contracting State includes in the profits of an enterprise of the State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits.
Kadar država pogodbenica v dobiček podjetja te države vključuje ( in ustrezno obdavči ( dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi zaračuna od tega dobička.
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(2) Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits.
2) Kadar država pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je že bilo obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirastel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država lahko ustrezno prilagodi znesek davka, ki se v tej državi zaračuna od tega dobička.
10 Objavljeno
CELEX: 32004D0676
The weightings, the deductions, the annual review and the adjustments shall be determined according to the same rules as those set out in Articles 63, 64, 65, 65a and 66a of the Staff Regulations of Officials of the European Communities, as laid down in Regulation (EEC, Euratom, ECSC) No 259/68(2), hereinafter referred to as «the EC Staff Regulations» and in Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities(3).
Ponderji, odbitki, letni pregled in prilagoditve se določijo v skladu z istimi pravili, kakor so določena v členih 63, 64, 65, 65a in 66a Kadrovskih predpisov za uradnike Evropskih skupnosti, kot so zapisana v Uredbi (EGS, Euratom, ESPJ) Sveta št. 259/68(2), v nadaljevanju Kadrovski predpisi ES, in v Uredbi (EGS, Euratom, ESPJ) Sveta št. 260/68 o pogojih in postopku obdavčevanja v korist Evropskih skupnosti(3).
11 Končna redakcija
CELEX: 32004R0028
repayments/receipts for tax adjustments,
doplačila/povračila davčnih izravnav,
12 Končna redakcija
CELEX: 32004R0707
Therefore, the above adjustments to recognised assets and liabilities affect minority interests and deferred tax.
Zato zgornje prilagoditve na pripoznana sredstva in dolgove vplivajo na manjšinske kapitalske deleže in časovno razmejene davčne obveznosti.
13 Končna redakcija
delo in sociala
DRUGO: 025-12-0231-1
Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
Kadar država pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki se vzpostavijo med podjetjema, taki, kakor če bi jih vzpostavili neodvisni podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če meni, da je prilagoditev upravičena.
14 Končna redakcija
delo in sociala
CELEX: 31999L0081
When a Member State increases the rate of value-added tax on cigarettes, it may reduce the incidence of the overall minimum excise duty up to an amount which, expressed as a percentage of the retail selling price, is equal to the incidence of the increase in the rate of value added tax, also expressed as a percentage of the retail selling price, even if such an adjustment has the effect of reducing the incidence of the overall minimum excise duty to below the level laid down in Article 2.
Kadar država članica zviša stopnjo davka na dodano vrednost za cigarete, lahko celotno najnižjo trošarinsko obremenitev zniža za znesek, izražen v odstotku od drobnoprodajne cene, ki je enak povečani obremenitvi zaradi višje stopnje davka na dodano vrednost, prav tako izraženi v odstotku od drobnoprodajne cene, tudi če taka prilagoditev povzroči znižanje celotne najnižje trošarinske obremenitve pod raven, določeno v členu 2.
15 Končna redakcija
delo in sociala
DRUGO: 025-12-76-2008-1
Where a Contracting State includes, in accordance with the provisions of paragraph 1, in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits if that other State considers the adjustment justified.
Kadar država pogodbenica v skladu z določbami prvega odstavka v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička, če ta druga država meni, da je prilagoditev upravičena.
16 Končna redakcija
delo in sociala
DRUGO
Where a Contracting State includes in the profits of an enterprise of that State? and taxes accordingly? profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State may make an appropriate adjustment to the amount of the tax charged therein on those profits.
Kadar država pogodbenica v dobiček podjetja te države vključuje? in ustrezno obdavči? dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država lahko ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička.
17 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits.
Kadar država pogodbenica v dobiček podjetja te države vključuje - in ustrezno obdavči - dobiček, za katerega je bilo že obdavčeno podjetje druge države pogodbenice v tej drugi državi, in je tako vključeni dobiček dobiček, ki bi prirasel podjetju prve omenjene države, če bi bili pogoji, ki obstajajo med podjetjema, taki, kot bi obstajali med neodvisnimi podjetji, ta druga država ustrezno prilagodi znesek davka, ki se v tej državi obračuna od tega dobička.
18 Pravna redakcija
zdravje
CELEX: 32004R0028
- repayments/receipts for tax adjustments,
- doplačila/povračila davčnih izravnav,
19 Pravna redakcija
zdravje
CELEX: 32003R1980
The variable HY140G includes tax adjustments-repayment/receipt on income, income tax at source and social insurance contributions (if applicable).
Spremenljivka HY140G vključuje povračilo/prejemek za prilagoditev davkov od dohodka, davek od dohodka pri viru in prispevke za socialno zavarovanje (če je ustrezno).
20 Pravna redakcija
zdravje
CELEX: 32003R1980
In this case, HY140N could include repayment/receipt for tax adjustments, income tax at source and social insurance contributions for some income components.
V tem primeru bi spremenljivka HY140N lahko vključevala povračilo/prejemek za prilagoditev davkov, davek od dohodka pri viru in prispevke za socialno zavarovanje za nekatere sestavine dohodka.
21 Pravna redakcija
promet
CELEX: 32000R2852
In these circumstances, since no sales tax is paid, no adjustment can be granted.
Ker se prometni davek ne plačuje, se tudi popravek ne more odobriti.
22 Pravna redakcija
delo in sociala
CELEX: 32000R2516
This adjustment may be based on the average time difference between the activity (or the determination of the amount of tax) and cash tax receipt.
Ta prilagoditev lahko temelji na povprečni časovni razliki med dejavnostjo (ali določitvijo zneska davka) in prejemkom davka v gotovini.
23 Pravna redakcija
DRUGO
This adjustment may be based on the average time difference between the activity (or the determination of the amount of tax) and cash tax receipt.`
Ta prilagoditev lahko temelji na povprečni časovni razliki med dejavnostjo (ali času, ko je bil določen znesek davka) in davčnim prejemkom v gotovini."
24 Pravna redakcija
DRUGO
This adjustment may be based on the average time difference between the activity and cash tax receipt.`
Ta prilagoditev lahko temelji na povprečni časovni razliki med dejavnostjo in davčnim prejemkom v gotovini."
25 Pravna redakcija
DRUGO
This adjustment may be based on the average time difference between the activities, transactions or other events (or the determination of the amount of tax) and cash tax receipt.
Ta prilagoditev lahko temelji na povprečni časovni razliki med dejavnostmi, transakcijami ali drugimi dogodki (ali času, ko se določi znesek davka) in davčnim prejemkom v gotovini.
26 Pravna redakcija
promet
CELEX: 31997R2026
Paragraph (h) does not apply to value-added tax systems and border-tax adjustment in lieu thereof; the problem of the excessive remission of value-added taxes is exclusively covered by paragraph (g).
Točka h se ne uporablja za sisteme davka na dodano vrednost in izravnave dajatev na meji namesto njih, vprašanje čezmernega odpusta davkov na dodano vrednost je obravnavano izključno v točki (g).
27 Pravna redakcija
zdravje
CELEX: 32003R1980
The sum for all household members of net (of income tax at source and of social contributions) personal income components (cash or near-cash employee income (PY010N); non-cash employee income (PY020N); cash profits or losses from self-employment (PY050N); value of goods produced for own consumption (PY070N); unemployment benefits (PY090N); old-age benefits (PY100N); survivors' benefits (PY110N); sickness benefits (PY120N); disability benefits (PY130N) and education-related allowances (PY140N)) plus net (of income tax at source and of social contributions) income components at household level (imputed rent (HY030G); income from rental of a property or land (HY040N); family/children-related allowances (HY050N); social exclusion not elsewhere classified (HY060N); housing allowances (HY070N); regular inter-household cash transfers received (HY080N); interests, dividends, profit from capital investments in unincorporated business (HY090N); income received by people aged under 16 (HY110N)) minus (interest paid on mortgage (HY100N); regular taxes on wealth (HY120G); regular inter-household cash transfer paid (HY130N); repayment/receipt for tax adjustments on income (HY145N)).
Vsota, za vse člane gospodinjstva, neto (brez davka od dohodka pri viru in socialnih prispevkov) sestavin osebnega dohodka (denarni ali skoraj denarni dohodek iz zaposlitve (PY010N); nedenarnega dohodka zaposlenih (PY020N); denarnega dobička ali izgube iz samozaposlitve (PY050N); vrednosti blaga, proizvedenega za lastno porabo (PY070N); nadomestil iz naslova brezposelnosti (PY090N); starostnih pokojnin (PY100N); družinskih pokojnin za preživele družinske člane (PY110N); boleznin (PY120N); invalidnin (PY130N) in dodatkov v zvezi z izobraževanjem (PY140N)) plus neto (brez davka od dohodka pri viru in socialnih prispevkov) sestavin dohodka na ravni gospodinjstva (imputirana najemnina (HY030G); dohodka od oddajanja stavb ali zemljišča (HY040N); dodatkov v zvezi z družino/otroki (HY050N); socialne izključenosti, ki ni uvrščena drugje (HY060N); stanovanjskih dodatkov (HY070N); rednih prejetih medgospodinjskih denarnih transferjev (HY080N); obresti, dividend, dobička od kapitalskih investicij v nekorporativno podjetje (HY090N); dohodkov, ki jih prejemajo osebe, mlajše od 16 let (HY110N)) zmanjšano (obresti, plačane za hipoteko (HY100N); redni davki na premoženje (HY120G); redni plačani medgospodinjski denarni transferji (HY130N); povračilo/prejemek za prilagoditev davkov od dohodka (HY145N)).
28 Pravna redakcija
DRUGO
Article 3 of Decision 85/257/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to the uncapped uniform assessment basis for value added tax in 1987 and earlier years.
klepa 85/257/EGS, Euratom se še naprej uporablja za izračun in popravke prihodkov iz uporabe davčnih stopenj od nelimitirane enotne osnove za odmero davka na dodano vrednost za leto 1987 in predhodna leta.
29 Pravna redakcija
DRUGO
The United Kingdom shall replace the fiscal element of the customs duties referred to in paragraph 1 by an internal tax in accordance with Article 38 of the Act concerning the conditions of accession and the adjustments to the Treaties of 22 January 1972.
Združeno kraljestvo nadomesti fiskalni element carin, na katerega se nanaša odstavek 1, z notranjim davkom v skladu s členom 38 Akta o pogojih pristopa in prilagoditvah Pogodb z 22. januarja 1972.
30 Pravna redakcija
promet
CELEX: 21977A0118(01)
The United Kingdom shall replace customs duties of a fiscal nature and the fiscal element of such duties by an internal tax, in accordance with Article 38 of the Act concerning the conditions of accession and the adjustments to the Treaties referred to in Article 10.
Združeno kraljestvo nadomesti carine fiskalnega značaja in fiskalni element takšnih carin z notranjim davkom v skladu s členom 38 Akta o pogojih pristopa in prilagoditvah Pogodb iz člena 10.
31 Pravna redakcija
promet
CELEX: 32002R2093
One exporting producer reiterated its claim for an adjustment pursuant to Article 2(10)(b) for an amount corresponding to an indirect tax borne by the like product when intended for consumption in India and refunded in respect of the product exported to the Community.
En proizvajalec izvoznik je ponovil svojo zahtevo po prilagoditvi v skladu s členom 2(10)(b) v višini posrednega davka, ki bremeni enak izdelek, namenjen za porabo v Indiji, in se povrne za izdelek, izvožen v Skupnost.
32 Pravna redakcija
promet
CELEX: 32002R2093
Another exporting producer reiterated its claim that as a result of the Indian Government's policy to encourage the setting up of plants in less developed areas, companies were exempted from the payment of sales tax and requested an adjustment to be granted to that effect.
Drug proizvajalec izvoznik je ponovil svojo zahtevo, da je indijska vlada z namenom, da spodbudi ustanavljanje obratov v slabše razvitih območjih, podjetja oprostila plačila prometnega davka, ter zahteval odobritev ustrezne prilagoditve.
33 Pravna redakcija
promet
CELEX: 32000R2852
One exporting producer claimed that as a result of the Indian Government's policy to encourage the setting up of plants in less developed areas, companies were exempted from the payment of sales tax owed to the government and it requested an adjustment to be granted to that effect.
En proizvajalec izvoznik je trdil, da so bila zaradi politike indijske vlade za spodbujanje ustanavljanja novih obratov v slabše razvitih območjih podjetja oproščena plačila državnega prometnega davka, ter zahteval odobritev popravka za ta namen.
34 Pravna redakcija
DRUGO
When Article 2 (7) has to be applied, the value added tax payments shall be replaced by financial contributions in the calculations referred to in this paragraph for any Member State concerned; this system shall also apply to the payment of adjustments of corrections for earlier years.
Kadar je treba uporabljati člen 2 (7), v izračunih iz tega odstavka finančnimi prispevki nadomestijo plačila davka na dodano vrednost za katero koli od teh držav članic; ta sistem se uporablja tudi za plačilo prilagoditev popravkov za pretekla leta.
35 Pravna redakcija
promet
CELEX: 32000R2603
Return on capital employed is defined as pre-tax profit after proper adjustment for any preference share dividends, debenture and long-term loan interest paid/received in arriving at that figure as divided by total share capital and reserves together with debentures and other long-term loans.
Donos vloženega kapitala se določi kot dobiček pred obdavčenjem po ustreznem popravku vrednosti na podlagi vseh dividend za prednostne delnice, obveznic in obresti za dolgoročna posojila, ki so bile plačane/prejete med računanjem tega podatka, nakar se to deli s skupno vrednostjo delniškega kapitala in rezerv, skupaj z obveznicami in drugimi dolgoročnimi posojili.
36 Pravna redakcija
promet
CELEX: 32001R1601
New evidence was submitted in respect of the adjustment to the normal value claimed by one exporting producer for a 3 % tax paid on imported raw materials purchased on delayed payment terms and which would not be collected in respect of raw materials to be used in the manufacture of SWR to be eventually exported.
En proizvajalec-izvoznik je predložil nove dokaze v zvezi s prilagoditvijo normalne vrednosti, ki jo je zahteval za 3% davek, plačan na uvožene surovine, ki so bile kupljene z zamujenim plačilom, in ki se ni zahteval za surovine, ki se uporabljajo v proizvodnji jeklenih žičnatih vrvi, namenjenih za izvoz.
37 Pravna redakcija
DRUGO
Whereas no adjustment has been made to the tax relief provided for in Directive 78/1035/EEC (4) as amended by Directive 81/933/EEC (5), as regards the importation of small consignments of goods of a non-commercial character from third countries since the adoption of Directive 81/933/EEC, resulting in a fall in the real value of the relief owing to the rise in consumer prices;
ker davčne oprostitve, opredeljene v Direktivi 78/1035/EGS fn in spremenjene z Direktivo 81/933/EGS fn, glede uvoza manjših pošiljk blaga nekomercialnega značaja iz tretjih držav, niso bile prilagojene vse od sprejetja Direktive 81/933/EGS, kar je ob dvigu potrošniških cen povzročilo padec dejanske vrednosti oprostitev;
38 Strokovna redakcija
delo in sociala
CELEX: 32004R0707
Therefore, the above adjustments to recognised assets and liabilities affect minority interests and deferred tax.
Zato zgornje prilagoditve na pripoznana sredstva in dolgove vplivajo na manjšinske kapitalske deleže in časovno razmejene davčne obveznosti.
39 Prevajalska redakcija
izobraževanje
CELEX: 32004R0028
repayments/receipts for tax adjustments,
doplačila/povračila davčnih izravnav,
40 Prevajalska redakcija
izobraževanje
CELEX: 32003R1980
repayment/receipt for tax adjustments on income (HY145N)).
povračilo/prejemek za prilagoditev davkov od dohodka (HY145N)).
41 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
No equivalent adjustment is made for tax purposes.
Pri obračunu davka ni ustrezne prilagoditve.
42 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Disclosure of any adjustments to tax provisions or tax balances is usually helpful.
Običajno so koristna tudi razkritja vseh preračunov po davčnih predpisih ali davčnih stanj.
43 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
any adjustments recognised in the period for current tax of prior periods;
vse prilagoditve, v obdobju pripoznane za odmerjeni davek za prejšnja obdobja;
44 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
assets are revalued and no equivalent adjustment is made for tax purposes;
če se sredstva prevrednotijo (revalorizirajo) in pri obračunu davka ni ustreznih prilagoditev;
45 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
indicate the amount of the tax which is to be taken into consideration for adjustment,
navedejo znesek davka, ki se upošteva za popravek,
46 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
assets are revalued and no equivalent adjustment is made for tax purposes (see paragraph 20);
se sredstva prevrednotijo in pri obračunu davka ni ustreznih prilagoditev (glej odstavek 20);
47 Prevajalska redakcija
izobraževanje
CELEX: 31985L0576
Whereas no adjustment has been made to the tax relief provided for in Directive 78/1035/EEC (4)
ker davčne oprostitve, predpisane v Direktivi 78/1035/EGS [4],
48 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The annual adjustment shall be made only in respect of one-fifth of the tax imposed on the goods.
Letni popravek znaša samo eno petino davka, obračunanega od tega blaga.
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tax adjustments