Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–36/36
tax becomes chargeable
1 Pravna redakcija
DRUGO
'value added tax return' means the statement containing the information necessary to establish the amount of tax that has become chargeable in each Member State.
''obračun davka na dodano vrednost'' pomeni poročilo, ki vsebuje podatke, potrebne za ugotavljanje zneska davka, za katerega je nastala obveznost obračuna v posamezni državi članici;
2 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
The tax rate applicable to the intra-Community acquisition of goods shall be that in force when the tax becomes chargeable.
Davčna stopnja za pridobitev blaga znotraj Skupnosti je stopnja, ki velja, ko nastane obveznost obračuna davka.
3 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The tax becomes "chargeable" when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred.
"Obveznost obračuna" davka nastane v trenutku, ko ima davčni organ po zakonu pravico zahtevati davek od osebe, ki ga je dolžna plačati, četudi se plačilo odloži.
4 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
In cases where imported goods are not subject to any of these Community duties, Member States may apply the provisions in force governing customs duties as regards the chargeable event and the date when the tax becomes chargeable.
Če uvoženo blago ni zavezano nobenim od teh dajatev Skupnosti, lahko države članice glede obdavčljivega dogodka in datuma nastanka obveznosti obračuna davka uporabijo določbe, ki veljajo za carine.
5 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
in the cases provided for in the second and third subparagraphs of Article 10 (2), the rate to be used shall be that in force when the tax becomes chargeable;
se v primerih iz drugega in tretjega pododstavka člena 10(2) uporabi stopnja, ki velja ob nastanku obveznosti obračuna davka;
6 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Where imported goods are not subject to any of those Community duties, Member States shall apply the provisions in force governing customs duties as regards the occurrence of the chargeable event and the moment when the tax becomes chargeable.`
Če uvoženo blago ni zavezano plačilu katerih koli od teh dajatev Skupnosti, države članice glede obdavčljivega dogodka in trenutka nastanka obveznosti obračuna davka uporabljajo določbe , ki veljajo za obračun carine."
7 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
'(b) in the cases provided for in the second and third subparagraphs of Article 10 (3), the rate applicable shall be that in force at the time when the tax becomes chargeable.`;
"(b) se v primerih iz drugega in tretjega pododstavka člena 10(3) uporabi stopnja, ki velja v trenutku, ko nastane obveznost obračuna davka.";
8 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, Member States may link the chargeable event and the date when the tax becomes chargeable with those laid down for these Community duties.
Če je uvoženo blago zavezano carini, kmetijskim prelevmanom ali dajatvam z enakim učinkom, določenim v okviru skupne politike, lahko države članice obdavčljivi dogodek in datum nastanka obveznosti obračuna davka povežejo s tistimi, predpisanimi za te dajatve Skupnosti.
9 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
The chargeable event shall occur and the tax shall become chargeable when the goods are imported.
Obdavčljivi dogodek in s tem obveznost obračuna davka nastane, ko je blago uvoženo.
10 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Where goods are placed on importation under one of the arrangements provided for in Article 16 (1) A or under arrangements for transit or temporary admission, the chargeable event and the date when the tax becomes chargeable shall occur only when the goods cease to be covered by these arrangements and are declared for home use.
Če se blago uvaža po enem od postopkov iz člena 16(1)A ali v okviru tranzitnega postopka ali postopka začasnega uvoza, nastaneta obdavčljivi dogodek in datum nastanka obveznosti obračuna davka samo, če se ti postopki končajo in se blago deklarira za domačo porabo.
11 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The chargeable event shall occur and the tax shall become chargeable when the goods are delivered or the services are performed.
Obdavčljivi dogodek in s tem obveznost obračuna davka nastane, ko je blago dobavljeno ali so storitve opravljene.
12 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
"Chargeable event" shall mean the occurrence by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled.
"Obdavčljivi dogodek" je dogodek, s katerim so izpolnjeni pravni pogoji, potrebni za nastanek obveznosti obračuna davka.
13 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
For the intra-Community acquisition of goods, tax shall become chargeable on the 15th day of the month following that during which the chargeable event occurs.
Za pridobitev blaga znotraj Skupnosti obveznost obračuna davka nastane 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
14 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
"Open market value" of imported goods shall mean the amount which an importer at the marketing stage at which the importation takes place would have to pay to a supplier at arm's length in the country from which the goods are exported at the time when the tax becomes chargeable under conditions of fair competition to obtain the goods in question.
"Tržna vrednost" uvoženega blaga je znesek, ki bi ga uvoznik moral plačati neodvisnemu dobavitelju na ozemlju države, iz katere je blago izvoženo pod pogoji lojalne konkurence, za pridobitev blaga v enaki prodajni fazi, kot je uvoženo blago v času nastanka obveznosti obračuna davka.
15 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and the tax shall become chargeable when the chargeable event for those Community duties occurs and those duties become chargeable.
Če pa je uvoženo blago zavezano carini, kmetijskim prelevmanom ali dajatvam z enakim učinkom, določenih v okviru skupne politike, obdavčljivi dogodek in s tem obveznost obračuna davka nastaneta, ko nastane obdavčljivi dogodek in s tem obveznost obračuna teh dajatev v Skupnosti.
16 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
As regards imported goods, the chargeable event shall occur and the tax shall become chargeable at the time when goods enter the territory of the country as defined in Article 3.
Pri uvozu blaga obdavčljivi dogodek in obveznost obračuna davka nastane, ko se blago vnese na ozemlje države, kot je opredeljeno v členu 3.
17 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
However, tax shall become chargeable on the issue of the invoice where the invoice is issued before the 15th day of the month following that during which the chargeable event occurs.
Obveznost obračuna davka pa nastane ob izdaji računa, kadar se račun izda pred 15. dnem v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
18 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
This right to deduct shall arise at the time when the tax due for te supply taxed in accordance with (a) becomes chargeable;
Ta pravica do odbitka nastane takrat, ko nastane obveznost za obračun davka za dobavo, ki je obdavčena v skladu z (a);
19 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
on the one hand, the total value, less value added tax, of the supplies of goods referred to in Article 28c (A) on which tax has become chargeable during the period.
po eni strani skupno vrednost dobav blaga iz člena 28c(A), zmanjšano za davek na dodano vrednost, za katere je v tem obdobju nastala obveznost obračuna davka.
20 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
on the other hand, the total value, less value added tax, of the intra-Community acquisitions of goods referred to in Article 28a (1) and (6) on which tax has become chargeable.
po drugi strani skupno vrednost pridobitev blaga znotraj Skupnosti iz člena 28a(1) in (6), zmanjšano za davek na dodano vrednost, za katere je nastala obveznost obračuna davka.
21 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
This right to deduct shall arise at the time when the tax due for the supply in respect of which the taxable dealer opts for application of the normal value added tax arrangements become chargeable.
Ta pravica do odbitka nastane, ko nastane obveznost za obračun davka od dobave, za katero se obdavčljiv preprodajalec odloči uporabiti splošno ureditev davka na dodano vrednost.
22 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Where information for the determination of the taxable amount of a transaction other than an import transaction is expressed in a currency other than that of the Member State where assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time the tax becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the down by that Member State.
Če je vrednost, za določitev davčne osnove za transakcijo, ki ni uvozna transakcija, izražena v drugi valuti kot je valuta države članice, v kateri se opravi odmera, je menjalni tečaj zadnji zabeleženi prodajni tečaj ob nastanku obveznosti obračuna davka na najbolj reprezentativnem deviznem trgu ali trgih v zadevni državi članici, ali tečaj, ki ga ta država članica določi s sklicevanjem na ta ali te trge glede na najnižji tečaj.
23 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Where goods are placed under one of the arrangements referred to in Article 7 (3) on entry into the Community, the chargeable event shall occur and the tax shall become chargeable only when the goods cease to be covered by those arrangements.
Če je za blago pri vnosu v Skupnost začet eden od postopkov iz člena 7(3), obdavčljivi dogodek in s tem obveznost obračuna davka nastaneta samo, če se za to blago ti postopki končajo.
24 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
By way of derogation from Article 10 (2) and (3), tax shall become chargeable for supplies of goods effected under the conditions laid down in Article 28c (A) on the 15th day of the month following that during which the chargeable event occurs.
Z odstopanjem od člena 10(2) in (3) nastane obveznost obračuna davka za dobave blaga, opravljene pod pogoji iz člena 28c(A), 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
25 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
'- on the other hand, the total amount, less value-added tax of the intra-Community acquisitions of goods referred to in Article 28a (1) and (6) effected within the territory of the country on which tax has become chargeable.
"- po drugi strani skupni znesek pridobitev blaga znotraj Skupnosti iz člena 28a(1) in (6) na ozemlju države, v kateri je nastala obveznost obračuna davka, zmanjšan za davek na dodano vrednost.
26 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
By way of derogation from the above provisions, Member States may provide that the tax shall become chargeable, for certain transactions or for certain categories of taxable person, either:
Z odstopanjem od zgornjih določb lahko države članice določijo, da obveznost obračuna davka za določene transakcije ali za določene kategorije davčnih zavezancev nastane:
27 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
However, where a payment is to be made on account before the goods are delivered or the services are performed, the tax shall become chargeable on receipt of the payment and on the amount received.
Če je plačilo izvršeno pred opravljeno dobavo blaga ali preden so storitve opravljene, nastane obveznost obračuna davka ob prejemu plačila in od prejetega zneska.
28 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
By way of derogation from paragraph 2, tax shall become chargeable on the issue of the invoice where the invoice is issued to the person acquiring the goods before the date laid down in paragraph 2.
Z odstopanjem od odstavka 2 obveznost obračuna davka nastanke ob izdaji računa, kadar se račun izda osebi, ki je opravila pridobitev, pred datumom iz odstavka 2.
29 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Whereas the concepts of chargeable event and of the charge to tax must be harmonized if the introduction and any subsequent alterations of the Community rate are to become operative at the same time in all Member States;
ker je treba pojme obdavčljivega dogodka in obračuna davka uskladiti, da bi lahko uvedba stopnje Skupnosti in vse kasnejše spremembe te stopnje hkrati začele veljati v vseh državah članicah;
30 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The return must set out all the information needed to calculate the tax that has become chargeable and the deductions to be made, including, where appropriate, and in so far as it seems necessary for the establishment of the tax basis, the total amount of the transactions relative to such tax and deductions, and the total amount of the exempted supplies.
Obračun mora vsebovati vse podatke, ki so potrebni za izračun davka, za katerega je nastala obveznost obračuna in odbitkov, ki se opravijo, ter kadar je to ustrezno in potrebno, za določitev davčne osnove, skupen znesek transakcij, ki se nanašajo na takšen davek in odbitke ter skupni znesek oproščenih dobav.
31 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
(b)The return shall set out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, where appropriate, and in so far as it seems necessary for the establishment of the basis of assessment, the total value of the transactions relative to such tax and deductions and the value of any exempt transactions.
Obračun mora vsebovati vse podatke, ki so potrebni za izračun davka za katerega je nastala obveznost obračuna in odbitkov in, kadar je to ustrezno in potrebno za določitev osnove za obdavčitev, skupno vrednost transakcij, ki se nanašajo na takšen davek in odbitke ter vrednost kakršnih koli oproščenih transakcij.
32 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
'However, tax shall become chargeable on the issue of the invoice provided for in the first subparagraph of Article 22 (3) (a) or other document serving as invoice where that invoice or document is issued before the fifteenth day of the month following that during which the taxable event occurs.`;
"Obveznost obračuna davka pa nastane ob izdaji računa iz prvega pododstavka člena 22(3)(a) ali drugega dokumenta, ki se priznava kot račun, kadar se ta račun ali dokument izda pred petnajstim dnem v mesecu, ki sledi mesecu v katerem nastane obdavčljivi dogodek.";
33 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State.
Doda se še naslednje: skupna vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28b(B)(1), opravljenih na ozemlju države, zmanjšana za davek na dodano vrednost, za katere je nastala obveznost obračuna davka v obračunskem obdobju, če se kraj odhoda pošiljke ali prevoza blaga nahaja na ozemlju druge države članice.
34 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
The following shall also be added: the total value, less value added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28b (B) (1) effected within the territory of another Member State for which tax has become chargeable during the return period where the place of departure of the dispatch or transport of the goods is situated in the territory of the country,
Doda se še naslednje: skupna vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28b(B)(1), opravljenih na ozemlju druge države članice, zmanjšana za davek na dodano vrednost, za katerega je nastala obveznost obračuna davka v obračunskem obdobju, če se kraj odhoda odposlanega ali odpeljanega blaga nahaja na ozemlju države,
35 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
The following shall also be added: the total value, less value-added tax, of the supplies of goods referred to in the second sentence of Article 8 (1) (a) and in Article 28 (b) (B) (1) effected in the territory of the country on which tax has become chargeable during the return period, where the place of departure of the dispatch or transport of the goods is situated within the territory of another Member State, and the total amount, less value-added tax, of the supplies of goods made within the territory of the country for which the taxable person has been designated as the person liable for the tax in accordance with Article 28c (E) (3) and under which the tax has become payable in the course of the period covered by the declaration.`,
Doda se še naslednje: skupno vrednost dobav blaga iz drugega stavka člena 8(1)(a) in člena 28(b)(B)(1) opravljenih na ozemlju države, za katere je nastala obveznost obračuna davka v obračunskem obdobju, zmanjšano za davek na dodano vrednost, če je kraj odhoda odposlanega ali odpeljanega blaga na ozemlju druge države članice in skupni znesek, zmanjšan za davek na dodano vrednost, dobav blaga opravljenih na ozemlju države, za katerega je davčni zavezanec določen kot oseba, ki je dolžna plačati davek v skladu s členom 28c(E)(3) in za katerega je nastala obveznost za plačilo davka v obdobju, ki ga zajema poročilo.";
36 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
By way of derogation from paragraph 2, tax shall become chargeable on the issue of the invoice or other document serving as invoice provided for in the first subparagraph of Article 22 (3) (a) where that invoice or document is issued to the person acquiring the goods before the fifteenth day of the month following that during which the taxable event occurs.`;
Z odstopanjem od odstavka 2 obveznost obračuna davka nastane ob izdaji računa ali drugega dokumenta, ki se priznava kot račun, iz prvega pododstavka člena 22(3)(a), kadar se ta račun ali dokument izda osebi, ki blago pridobi pred petnajstim dnem v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.";
Prevodi: en > sl
1–36/36
tax becomes chargeable