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1–8/8
taxable scope
1 Pravna redakcija
promet
CELEX: 32003D0397
Continue legislative alignment with particular attention to VAT exemptions, refund conditions, taxable scope and special VAT schemes, as well as excise duties levels, structure and exemptions.
Nadaljevati prilagajanje zakonodaje s posebno pozornostjo na izjemah glede DDV, pogojih vračila, obdavčljivem obsegu in posebnih shemah DDV, prav tako na stopnji trošarin, njihovi strukturi in izjemah.
2 Pravna redakcija
DRUGO
Start the alignment of excise duties and VAT, in particular in respect of rates, scope of exempt transactions, taxable scope and the tax structure; ensure that new tax measures comply with the principles of the code of conduct for business taxation and eliminate any discriminatory measures.
Začeti usklajevanje trošarin in DDV, zlasti glede stopenj, obsega oproščenih transakcij, obdavčljivega obsega in davčne strukture; zagotoviti, da so novi davčni ukrepi v skladu z načeli etičnega kodeksa za obdavčenje podjetij in odstraniti kakršne koli diskriminatorne ukrepe.
3 Pravna redakcija
DRUGO
Member States may allow taxable persons, who in their trade normally supply gold for industrial purposes, a right of option for taxation of supplies of investment gold as defined in A(i) to another taxable person, which would otherwise be exempt under B. Member States may restrict the scope of this option.
Države članice lahko dovolijo davčnim zavezancem, ki v okviru svojega trgovanja običajno dobavljajo zlato za industrijsko namene, pravico, da izberejo način obdavčevanja dobav investicijskega zlata, kot je opredeljeno v A(i), ki bi bilo drugače oproščeno v skladu z B, drugemu davčnemu zavezancu. Države članice lahko omejijo obseg uporabe te možnosti.
4 Pravna redakcija
DRUGO
where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC (*) and 77/ 799/EEC (**) and by Council Regulation (EEC) No 218/ 92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***), Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative appointed by the non-established taxable person.
kadar obdavčljive transakcije opravlja davčni zavezanec, ki nima sedeža na ozemlju države, in z državo, v kateri ima ta davčni zavezanec sedež, ne obstaja pravni instrument o medsebojni pomoči, ki je po obsegu podoben pomoči, ki jo določata Direktivi 76/308/EGS(*) in 77/799/EGS(**) ter Uredba Sveta (EGS) 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčenja (DDV)(***), lahko države članice sprejmejo ukrepe, da je lahko oseba, ki je dolžna plačati davek, davčni zastopnik, ki ga imenuje davčni zavezanec, ki nima sedeža.
5 Pravna redakcija
DRUGO
Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (*), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation (**) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***).
Države članice lahko tudi določijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primeru, ko ima tretja oseba ali naročnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki se nanašajo na nekatere prelevmane, carine, davke in druge ukrepe*, Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 v zvezi z medsebojno pomočjo pristojnih organov držav članic na področju neposrednega in posrednega obdavčenja** in Uredbi Sveta (EGS) št. 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčevanja (DDV).***
6 Prevajalska redakcija
izobraževanje
CELEX: 32001D0235
Start the alignment of excise duties and VAT, in particular in respect of rates, scope of exempt transactions, taxable scope and the tax structure;
Začeti usklajevanje trošarin in DDV, zlasti glede stopenj, obsega oproščenih transakcij, obdavčljivega obsega in davčne strukture;
7 Prevajalska redakcija
izobraževanje
CELEX: 32000L0065
where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC(8) and 77/799/EEC(9) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(10), Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative appointed by the non-established taxable person.
kadar obdavčljive transakcije opravlja davčni zavezanec, ki nima sedeža na ozemlju države, in z državo, v kateri ima ta davčni zavezanec sedež, ne obstaja pravni instrument o medsebojni pomoči, ki je po obsegu podoben pomoči, ki jo določata direktivi 76/308/EGS * in 77/799/EGS ** ter Uredba Sveta (EGS) 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčenja (DDV) ***, lahko države članice sprejmejo ukrepe, da je lahko oseba, ki je dolžna plačati davek, davčni zastopnik, ki ga imenuje davčni zavezanec, ki nima sedeža.
8 Prevajalska redakcija
izobraževanje
CELEX: 32001L0115
Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(6), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation(7) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(8).
Države članice lahko tudi določijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primeru, ko ima tretja oseba ali naročnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki se nanašajo na nekatere prelevmane, carine, davke in druge ukrepe *, Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 v zvezi z medsebojno pomočjo pristojnih organov držav članic na področju neposrednega in posrednega obdavčenja ** in Uredbi Sveta (EGS) št. 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčevanja (DDV) ***.
Prevodi: en > sl
1–8/8
taxable scope