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1–50/71
uniform assessment base
1 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
uniform basis of assessment.
enotna osnova za odmero.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
(b) without prejudice to the second subparagraph of paragraph 4, the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.
(b) brez poseganja v drugi pododstavek odstavka 4, iz uporabe enotne stopnje, veljavne za vse države članice in usklajene osnove za odmero DDV, določene v skladu s predpisi Skupnosti.
3 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
Own resources accruing from value added tax shall be calculated and checked as though the Aland Islands were included in the territorial scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment.
Lastna sredstva, ki izvirajo iz davka na dodano vrednost, se izračunajo in preverijo, kot če bi bili Alandski otoki vključeni na področje ozemeljske uporabe Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih Skupni sistem davka na dodano vrednost: enotna osnova za odmero.
4 Končna redakcija
DRUGO
uniform basis of assessment of which:
enotna osnova za obdavčitev se:
5 Končna redakcija
DRUGO
uniform basis of assessment, shall be amended:
enotna osnova za obdavčitev se spremeni naslednje:
6 Končna redakcija
DRUGO
uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as amended by:
enotna osnova za obdavčitev (UL L 145, 13. 6. 1977, str. 1), kakor je bila spremenjena z:
7 Končna redakcija
DRUGO
uniform basis of assessment (OJ L 145, 13.6.1977, p. 1), as last amended by:
enotna osnova za obdavčitev (UL L 145, 13. 6. 1977, str. 1), kakor je bila nazadnje spremenjena z:
8 Končna redakcija
DRUGO
Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax (uniform basis of assessment), and particular Article 17 (4) thereof,
ob upoštevanju Šeste direktive Sveta 77/388/EEC z dne 17. maja 1977 o uskladitvi zakonov držav članic, ki se nanašajo na prometne davke - Skupni sistem davka na dodano vrednost (enotna osnova za odmero), zlasti člena 17(4),
9 Končna redakcija
CELEX: 41997D0035
The Contracting Parties' contributions shall be determined on the basis of each Contracting Party's share in the uniform VAT assessment base within the meaning of Article 2(1)(c) of the Council Decision of 24 June 1988 on the system of the Communities' own resources.
Prispevki pogodbenic se določijo na podlagi deleža posamezne pogodbenice v okviru enotne ocene osnove DDV po členu 2(1)(c) Sklepa Sveta z dne 24. junija 1988 o sistemu virov lastnih sredstev Evropskih skupnosti.
10 Končna redakcija
DRUGO
Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be re-established in accordance with Council Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax *.
Take oprostitve ne veljajo za lastna sredstva, za katera bo treba osnovo za obdavčitev ponovno ugotoviti v skladu z Uredbo Sveta (EGS, Euratom) št. 1553/89 o dokončni enotni ureditvi zbiranja lastnih sredstev iz davka na dodano vrednost fn.";
11 Končna redakcija
DRUGO
Such an exemption shall not have any effect on own resources for which the basis of assessment will have to be re-established in accordance with Council Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax fn.
Taka oprostitev ne velja za lastna sredstva, za katera bo treba osnovo za obdavčitev ponovno ugotoviti v skladu z Uredbo Sveta (EGS, Euratom) št. 1553/89 fn o dokončni enotni ureditvi zbiranja lastnih sredstev iz davka na dodano vrednost.
12 Končna redakcija
delo in sociala
CELEX: 31999D0622
Whereas the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(2), as last amended by Directive 1999/59/EC(3), specifies the notions of taxable person, of non-taxable person and of exempt activity;
ker šesta direktiva Sveta 77/388/EGS z dne 17. maja 1977 o uskladitvi pravnih predpisov držav članic v zvezi s prometnimi davki - skupni sistem davka na dodano vrednost: enotna osnova odmere(), nazadnje spremenjena z direktivo 1999/59/ES(), določa pojem davčnega zavezanca, osebe, ki ni davčni zavezanec, in oproščene dejavnosti;
13 Končna redakcija
CELEX: 32004R0638
the identification number allocated to the party responsible for providing information in accordance with Article 22(1)(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment(7), in the version given in Article 28h thereof;
identifikacijsko številko, dodeljeno enoti, odgovorni za posredovanje informacij v skladu s členom 22(1)(c) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonov držav članic, ki se nanašajo na prometne davke - skupni sistem davka na dodano vrednost: enotna osnova za odmero[7], v različici iz člena 28h Direktive;
14 Pravna redakcija
gospodarstvo
CELEX: 32003R2287
uniform basis of assessment fn
enotna osnova za odmero fn.
15 Pravna redakcija
CELEX: 32004R0638
uniform basis of assessment fn, in the version given in Article 28h thereof;
enotna osnova za odmero fn, v razlièici iz èlena 28h direktive;
16 Pravna redakcija
delo in sociala
CELEX: 32004L0007
uniform basis of assessment fn, lay down procedures that may result in the tacit approval of derogations by the Council.
enotna osnova za odmero fn, določata postopke, ki lahko povzročijo tiho odobritev odstopanj s strani Sveta.
17 Pravna redakcija
DRUGO
the application of a uniform rate valid for all Member States to the harmonised VAT assessment bases determined according to Community rules.
uporabe enotne stopnje od usklajenih osnov za odmero DDV, določene v skladu s pravili Skupnosti, ki velja za vse države članice.
18 Pravna redakcija
DRUGO
uniform basis of assessment (4), lays down that the Council shall decide on the level of the standard rate to be applied after 31 December 1998;
enotna osnova za odmero fn določa, da Svet določi višino splošne stopnje, ki se uporablja po 31. decembru 1998;
19 Pravna redakcija
DRUGO
uniform basis of assessment (4), are relatively few in number, thus leaving it to the Member States to define the most important such conditions.
enotna osnova za odmero fn, je relativno malo, in zato je državam članicam prepuščeno, da opredelijo najbolj pomembne take pogoje.
20 Pravna redakcija
DRUGO
uniform basis of assessment(4), are inadequate for taxing such services consumed within the Community and for preventing distortions of competition in this area.
enotna osnova za odmero fn, ne zadostujejo za obdavčevanje tovrstnih storitev, ki se uporabljajo znotraj Skupnosti in za preprečevanje izkrivljanj konkurence na tem področju.
21 Pravna redakcija
DRUGO
uniform basis of assessment (4) are inadequate for taxing all such services consumed within the Community and for preventing distortions of competition in this area;
enotna osnova za odmero fn niso zadostna za obdavčevanje vseh takšnih storitev, porabljenih v Skupnosti, in za preprečevanje izkrivljanja konkurence na tem področju.
22 Pravna redakcija
delo in sociala
CELEX: 32003L0092
uniform basis of assessment, in order to modernise and simplify the operation of the VAT system within the context of the internal market, a strategy to which the Commission is committed.
enotna osnova za odmero fn, da se posodobi in poenostavi delovanje sistema DDV v okviru konteksta notranjega trga, kar je strategija, ki ji je Komisija zavezana.
23 Pravna redakcija
DRUGO
uniform basis of assessment (4), as regards the determination of the person liable for payment of the tax, create serious problems for business and, in particular, for the smallest businesses.
enotna osnova za odmero ( fn ) v zvezi z določanjem osebe, ki je dolžna plačati davek, povzročajo resne probleme podjetjem, zlasti najmanjšim podjetjem.
24 Pravna redakcija
DRUGO
uniform basis of assessment (3), hereinafter referred to as the sixth VAT Directive, lays down that the Council is to decide on the level of the standard rate applicable after 31 December 2000.
enotna osnova za odmero fn, v nadaljnjem besedilu »Šesta DDV Direktiva«, določa, da se Svet odloči o višini splošne stopnje, ki se uporablja po 31. decembru 2000.
25 Pravna redakcija
DRUGO
the application of a uniform rate valid for all Member States to the VAT asessment base which is determined in a uniform manner for Member States according to Community rules; however, the assessment base for any Member State to be taken into account for the purposes of this Decision shall not exceed 55 % of its GNP;
uporabe enotne stopnje za izračun prispevka od osnove za odmero DDV, ki velja za vse države članice in se v skladu s pravili Skupnosti enotno določi za države članice; vendar pa osnova za odmero za posamezno državo članico, ki se upošteva za namene tega sklepa, ne presega 55 % njenega BNP;
26 Pravna redakcija
delo in sociala
CELEX: 32003R1798
uniform basis of assessment, requires the definition of rules concerning the provision of information and transfer of money between the Member State of identification and the Member State of consumption.
enotna osnova za odmero 4, zahteva opredelitev pravil v zvezi s posredovanjem informacij in prenosom denarja med državo članico identifikacije in državo članico potrošnje.
27 Pravna redakcija
DRUGO
uniform basis of assessment (4) provides that the Member States may apply either one or two reduced rates only to supplies of goods and services of the categories specified in Annex H to Directive 77/388/EEC;
enotna osnova za odmero fn določa, da lahko države članice uporabljajo eno ali dve nižji stopnji le za dobave blaga in storitev iz kategorij, ki so navedene v Prilogi H k Direktivi 77/388/EGS.
28 Pravna redakcija
DRUGO
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).';
Šesta Direktiva Sveta 77/388/EGS z dne 17. maja 1977 o uskladitvi zakonodaje držav članic v zvezi s prometnim davkom - skupni sistem davka na dodano vrednost: enotna osnova ocene (UL L 145, 13.6.1977, str. 1).`;
29 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.
30 Pravna redakcija
DRUGO
uniform basis of assessment (1), progressively introduces a Community system of taxation applicable inter alia to works of art. Measures confined to the tax field are not sufficient to guarantee the harmonious functioning of the art market.
enotna osnova odmere fn postopoma uvaja sistem obdavčenja Skupnosti, ki se med drugim nanaša na umetnine. Ukrepi, omejeni na davčno področje, ne zadostujejo za zagotovitev usklajenega delovanja trga umetnin.
31 Pravna redakcija
DRUGO
uniform basis of assessment (3), (hereinafter referred to as the 'sixth VAT Directive') and to apply a reduced rate to the letting of immovable property for residential use until 31 December 1998, provided that the rate was not lower than 10 %.
enotna osnova za odmero fn (v nadaljevanju: Šesta direktiva o DDV”) in uporabo nižje stopnje od dajanja v najem nepremičnin za stanovanjsko rabo do 31. decembra 1998, pod pogojem, da ta stopnja ni nižja od 10 %.
32 Pravna redakcija
DRUGO
The Contracting Parties' contributions shall be determined on the basis of each Contracting Party's share in the uniform VAT assessment base within the meaning of Article 2(1)(c) of the Council Decision of 24 June 1988 on the system of the Communities' own resources.
Prispevki pogodbenic se določijo na podlagi deleža posamezne pogodbenice v okviru enotne ocenitve osnove DDV po členu 2(1)(c) Sklepa Sveta z dne 24. junija 1988 o sistemu lastnih sredstev Skupnosti.
33 Pravna redakcija
DRUGO
Each Contracting Party's share shall be determined on the basis of the rate for each Contracting Party applied to the uniform basis of assessment of value added tax within the meaning of Article 2(1)(c) of the Decision of the Council of the European Communities of 24 June 1988 on the system of the Communities' own resources.
Delež vsake pogodbenice se določi na podlagi stopnje vsake pogodbenice od enotne osnove za odmero davka na dodano vrednost v smislu člena 2(1)(c) Odločbe Sveta Evropskih skupnosti z dne 24. junija 1988 o sistemu lastnih sredstev Skupnosti.
34 Pravna redakcija
DRUGO
uniform basis of assessment (4) transactions concerning gold are in principle taxable although, on the basis of the transitional derogation provided for in Article 28(3) in conjunction with point 26 of Annex F to the said Directive, Member States may continue to exempt transactions concerning gold other than gold for industrial use;
enotna osnova za za odmero ( fn ) transakcije z zlatom načeloma obdavčljive, čeprav na podlagi prehodnega odstopanja iz člena 28(3) v povezavi s točko 26 Priloge F k navedeni direktivi lahko države članice še naprej oproščajo transakcije z zlatom, razen zlata za industrijsko uporabo;
35 Pravna redakcija
promet
CELEX: 32000S2730
In addition, the assessment of production capacity for the Community industry was based on a uniform formula which took into account maximal input of coking coal per oven, operative days per year (365), number of pushes (unloading of ovens) per day, yield of coking coal's volatile matter converted into coking gas during carbonisation as well as size yield.
Poleg tega je ocena proizvodne zmogljivosti za industrijo Skupnosti temeljila na enotni formuli, ki je upoštevala največji vnos koksnega premoga na peč, obratovalne dni v letu (365), število potiskov (iztovarjanje peči) dnevno, donos nehlapnih snovi koksnega premoga, pretvorjenih v koksarniški plin med koksanjem in tudi velikost donosa.
36 Pravna redakcija
delo in sociala
CELEX: 32004L0015
(1) Article 28(6) of Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment fn, allows the reduced rates provided for in the third subparagraph of Article 12(3)(a) also to be applied to the labour-intensive services listed in the categories set out in Annex K to that Directive for a maximum period of four years from 1 January 2000 to 31 December 2003.
(1) Člen 28(6) Direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero 3, dovoljuje, da se nižje stopnje iz tretjega pododstavka člena 12(3)(a) uporabljajo tudi za delovno intenzivne storitve, naštete v kategorijah, določenih v Prilogi K te direktive za največ štiri leta od 1. januarja 2000 do 31. decembra 2003.
37 Prevajalska redakcija
izobraževanje
CELEX: 32000L0031
uniform basis of assessment(29).
enotna osnova za obdavčitev [29].
38 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
uniform basis of assessment (77/388/EEC)
(77/388/EGS)
39 Prevajalska redakcija
izobraževanje
CELEX: 31993R3118
uniform basis of assessment (OJ No L 145, 13.6.1977, p. 1).
enotna osnova za obdavčitev (UL L 145, 13.6.1977, str. 1).
40 Prevajalska redakcija
izobraževanje
CELEX: 31999L0049
Common system of value added tax: uniform basis of assessment(4),
Skupni sistem davka na dodano vrednost: enotna osnova za odmero [4] določa,
41 Prevajalska redakcija
izobraževanje
CELEX: 31986L0560
uniform basis of assessment (1), and in particular Article 17 (4) thereof,
enotna davčna osnova [1], in zlasti člena 17(4) Direktive,
42 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
uniform basis of assessment (3), the Council is to adopt a Community taxation system to be applied to used goods, works of art, antiques and collectors' items;
enotna osnova za odmero [3], Svet sprejeti davčni sistem Skupnosti, ki se bo uporabljal za rabljeno blago, umetniške predmete, starine in zbirke;
43 Prevajalska redakcija
izobraževanje
CELEX: 31994L0004
uniform basis of assessment (5), that the real value of goods likely to be sold in tax-free shops to travellers on intra-Community flights or sea crossings is maintained,
enotna osnova za odmero 5, ohrani realna vrednost blaga, ki naj bi se prodalo potnikom pri poletih in ladijskih prevozih znotraj Skupnosti,
44 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
whereas these resources are to include those accruing from value added tax and obtained by applying a common rate of tax on a basis of assessment determined in a uniform manner according to Community rules;
ker naj bi ta sredstva vključevala tudi sredstva iz davka na dodano vrednost, dobljena z uporabo skupne davčne stopnje od osnove za odmero, ki se enotno določi v skladu s pravili Skupnosti;
45 Prevajalska redakcija
izobraževanje
CELEX: 32003R1798
uniform basis of assessment(4), requires the definition of rules concerning the provision of information and transfer of money between the Member State of identification and the Member State of consumption.
enotna osnova za odmero [4], zahteva opredelitev pravil v zvezi s posredovanjem informacij in prenosom denarja med državo članico identifikacije in državo članico potrošnje.
46 Prevajalska redakcija
izobraževanje
CELEX: 32003L0082
In general, plant-protection products are only authorised for those specified uses, which are acceptable on the basis of an assessment according to the uniform principles laid down in Annex VI of this Directive.
Na splošno so fitofarmacevtska sredstva registrirana samo za določene uporabe, ki so sprejemljive na podlagi ocene v skladu z enotnimi načeli, določenimi v Prilogi VI k tej direktivi.
47 Prevajalska redakcija
izobraževanje
CELEX: 31984L0386
Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (1),
ob upoštevanju Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero [1],
Prevodi: en > sl
1–50/71
uniform assessment base