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1–37/37
value added tax due
1 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
value added tax due pursuant to Article 28a (1) (a).
davek na dodano vrednost, ki ga je dolžan plačati v skladu s členom 28a(1)(a).
2 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
value added tax due under Articles 5 (7) (a) and 6 (3).
davek na dodano vrednost, ki ga je dolžan v skladu s členoma 5(7)(a) in 6(3).
3 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
value added tax due or paid in respect of imported goods;
davek na dodano vrednost, ki ga je dolžan plačati ali ga je plačal za uvoženo blago;
4 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
value added tax due pursuant to Articles 5 (7) (a), 6 (3) and 28a (6);
davek na dodano vrednost, ki ga je dolžan plačati v skladu s členi 5(7)(a), 6(3) in 28a(6);
5 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
value added tax due or paid in respect of imported goods within the territory of the country;
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za uvoženo blago na ozemlju države;
6 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person;
davek na dodano vrednost, ki ga je dolžan plačati ali ga je plačal za blago ali storitve, ki mu jih je dobavil ali mu jih bo dobavil drug davčni zavezanec;
7 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person liable for the tax within the territory of the country;
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za blago ali storitve, ki mu jih je ali mu jih bo dobavil drug davčni zavezanec, ki je dolžan plačati davek na ozemlju države;
8 Končna redakcija
DRUGO
The amount of duties recorded under own resources accruing from value added tax shall be due in its entirety from 1 January 1986.
Znesek dajatev, knjižen kot lastna sredstva, ki se natečejo iz davka na dodano vrednost, mora biti poravnan v celoti od 1. januarja 1986.
9 Končna redakcija
DRUGO
The amount of duties established under own resources accruing from value added tax or from financial contributions based upon the gross national product pursuant to Article 4 (1) to (5) of the Decision of 21 April 1970 shall be due in its entirety as from 1 January 1981.
Znesek dajatev, določenih kot lastna sredstva, ki se natečejo iz davka na dodano vrednost ali iz finančnih prispevkov, ki temeljijo na bruto nacionalnem proizvodu v skladu s členom 4(1) do (5) Sklepa z dne 21. aprila 1970, se v celoti plačuje od 1. januarja 1981.
10 Pravna redakcija
DRUGO
The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax. The applicable tax rates and the total tax due shall also be indicated.
V obračunu davka na dodano vrednost se navedejo identifikacijska številka ter za vsako državo članico potrošnje v kateri je nastala obveznost za plačilo davka, skupno vrednost opravljenih elektronskih storitev v poročevalnem obdobju brez davka na dodano vrednost ter skupen znesek pripadajočega davka. Navedejo se tudi uporabljene davčne stopnje ter celoten dolgovan davek.
11 Pravna redakcija
DRUGO
The statistical value shall not therefore include taxes due on export or import, such as customs duties, value added tax, excise duty, levies, export refunds or other taxes with similar effect.
Statistična vrednost zato ne vključuje dajatev na izvoz ali uvoz, kot so carinske dajatve, davek na dodano vrednost, trošarine, posebne kmetijske dajatve, izvozna nadomestila ali drugi davki s podobnim učinkom.
12 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the value added tax due or paid in respect of works af art, collectors' items or antiques which he has imported himself;
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniške predmete, zbirke ali starine, ki jih je sam uvozil;
13 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by their creators or their successors in title;
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniške predmete, ki so mu jih ali naj bi mu jih dobavili avtorji ali njihovi pravni nasledniki;
14 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniške predmete, ki mu jih je ali naj bi mu jih dobavil davčni zavezanec, ki ni obdavčljiv preprodajalec.
15 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the supply of a work of art, collectors' item or antique which he has imported himself, he shall be entitled to deduct from his tax liability the value added tax due or paid on the import of those goods;
dobavo umetniškega predmeta, zbirateljskega predmeta ali starine, ki jih je sam uvozil, ima pravico, da od svoje davčne obveznosti odbije davek na dodano vrednost, ki ga je dolžan ali ga je plačal pri uvozu tega blaga;
16 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the supply of a work of art supplied to him by its creator or his successors in title, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him;
dobavo umetniškega predmeta, ki mu ga dobavi avtor ali njegovi pravni nasledniki, ima pravico, da od svoje davčne obveznosti odbije davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniški predmet, ki mu je bil dobavljen;
17 Prevajalska redakcija
izobraževanje
CELEX: 31995L0007
'(a) value added tax due or paid within the territory of the country in respect of goods or services supplied or to be supplied to him by another taxable person;
"(a) davek na dodano vrednost, ki ga je dolžan ali ga je plačal na ozemlju države za blago ali storitve, ki mu jih je, ali mu jih bo opravil drug davčni zavezanec;
18 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the supply of a work of art supplied to him by a taxable person other than a taxable dealer, he shall be entitled to deduct from his tax liability the value added tax due or paid for the work of art supplied to him.
dobavo umetniškega predmeta, ki mu ga dobavi davčni zavezanec, ki ni obdavčljiv preprodajalec, ima pravico, da od svoje davčne obveznosti odbije davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniški predmet, ki mu je bilo dobavljen.
19 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
The taxable person shall effect the deduction by subtracting from the total amount of value added tax due for a given tax period the total amount of the tax in respect of which, during the same period, the right to deduct has arisen and can be exercised under the provisions of paragraph 1.
Davčni zavezanec opravi odbitek tako, da od skupnega zneska davka na dodano vrednost, dolgovanega za dano davčno obdobje, odšteje skupni znesek davka, za katerega je v istem obdobju nastala pravica do odbitka, ki se lahko uveljavlja v skladu z določbami odstavka 1.
20 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
the intra-Community acquisition of goods where, pursuant to Article 17 (3) and (4), the person acquiring the goods would in all circumstances be entitled to full reimbursement of the value added tax due under Article 28a (1).
pridobitev blaga znotraj Skupnosti, pri katerem bi v skladu s členom 17(3) in (4) oseba, ki pridobiva blago v vsakem primeru imela pravico do vračila celotnega davka na dodano vrednost po členu 28a(1).
21 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the value added tax due or paid for works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been taxed in accordance with (a),
davek na dodano vrednost, ki ga je dolžan ali ga je plačal za umetniške predmete, zbirke ali starine, ki mu jih je ali mu jih bo dobavil drug obdavčljiv preprodajalec, če je bila dobava tega drugega obdavčljivega preprodajalca obdavčena v skladu z (a),
22 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
Taxable persons shall not be entitled to deduct from the tax for which they are liable the value added tax due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the special arrangements for taxing the margin.
Davčni zavezanci nimajo pravice, da od davka, ki so ga dolžni plačati, odbijejo davek na dodano vrednost, ki so ga dolžni ali so ga plačali za blago, ki so ga ali naj bi ga prejeli od obdavčljivega preprodajalca, v kolikor se za dobave tega blaga, ki jih opravi obdavčljiv preprodajalec, uporablja posebna ureditev obdavčevanja dosežene razlike v ceni.
23 Prevajalska redakcija
izobraževanje
CELEX: 31995L0007
Without prejudice to other Community tax provisions, Member States may, subject to the consultations provided for in Article 29, take special measures designed to exempt all or some of the following transactions, provided that they are not aimed at final use and/or consumption and that the amount of value added tax due on cessation of the arrangements on situations referred to at A to E corresponds to the amount of tax which would have been due had each of these transactions been taxed within the territory of the country:
Brez poseganja v druge davčne določbe Skupnosti lahko države članice, s pogojem posvetovanj iz člena 29, sprejmejo posebne ukrepe, s katerimi so oproščene plačila davka na dodano vrednost vse ali nekatere od naslednjih transakcij, če niso namenjene za končno uporabo in/ali potrošnjo in je znesek dolgovanega davka na dodano vrednost ob prenehanju postopkov iz možnosti A do E, enak znesku davka, ki bi bil dolgovan, če bi bila vsaka od teh transakcij obdavčena na ozemlju države:
24 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
for a total amount, less value added tax due or paid in the Member State from which the goods are dispatched or transported, not exceeding, during the current calendar year, a threshold which Member States shall determine but which may not be less than the equivalent in national currency of ECU 10 000, and
v skupnem znesku, zmanjšanem za davek na dodano vrednost, ki ga je dolžan ali ga je plačal v državi članici, iz katere je bilo blago odposlano ali odpeljano, ki v tekočem koledarskem letu ne presega praga, ki ga določijo države članice, ki pa ne sme biti nižji od protivrednosti 10 000 ECU v nacionalni valuti, in
25 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
For supplies of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in calculating the margin shall be equal to the taxable amount on importation, determined in accordance with Article 11 (B), plus the value added tax due or paid on importation.
Za dobave umetniških predmetov, zbirk ali starin, ki jih uvozi preprodajalec sam, je nabavna cena, ki se upošteva pri izračunu dosežene razlike v ceni, enaka davčni osnovi pri uvozu, določeni v skladu s členom 11(B), povečani za davek na dodano vrednost, ki ga je je dolžan ali je bil plačan pri uvozu.
26 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
The value added tax return shall set out the identification number and, for each Member State of consumption where tax has become due, the total value, less value added tax, of supplies of electronic services for the reporting period and total amount of the corresponding tax.
V obračunu davka na dodano vrednost se navedejo identifikacijska številka ter za vsako državo članico potrošnje v kateri je nastala obveznost za plačilo davka, skupno vrednost opravljenih elektronskih storitev v poročevalnem obdobju brez davka na dodano vrednost ter skupen znesek pripadajočega davka.
27 Prevajalska redakcija
izobraževanje
CELEX: 31992L0111
The threshold which serves as the reference for the application of the above shall consist of the total amount, exclusive of value added tax due or paid in the Member State from which the goods are dispatched or transported, of intra-Community acquisitions of goods other than new means of transport and other than goods subject to excise duty.`,
Prag, ki se upošteva pri uporabi zgornjih določil, je skupni znesek, brez davka na dodano vrednost, ki ga je treba plačati ali je bil plačan v državi članici, iz katere se blago odpošlje ali odpelje pri pridobitvi blaga znotraj Skupnosti, razen novih prevoznih sredstev in trošarinskih izdelkov.",
28 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
provided that the total amount, less value added tax due or paid in the Member State from which the goods are dispatched or transported, of intra-Community acquisitions of goods other than new means of transport and other than products subject to excise duty did not, during the previous calendar year, exceed the threshold referred to in the second indent.
pod pogojem, da skupni znesek pridobitev blaga znotraj Skupnosti, razen novih prevoznih sredstev in razen trošarinskih izdelkov, zmanjšan za davek na dodano vrednost, ki ga je dolžan ali ga je plačal v državi članici, iz katere je bilo blago odposlano ali odpeljano v preteklem koledarskem letu ni presegel praga iz druge alinee.
29 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
taxes, duties, levies and other charges due outside the country of importation and those due by reason of importation, excluding the value added tax to be levied;
davke, dajatve, prelevmane in druge takse, ki se plačajo izven države uvoza, in tiste, ki se plačajo zaradi uvoza, razen davka na dodano vrednost, ki se odmeri;
30 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
taxes, duties, levies and other charges due outside the importing Member State and those due by reason of importation, excluding the value added tax to be levied; (b)
davke, dajatve, prelevmane in druge dajatve, ki se plačajo izven države članice uvoza in tiste, ki se plačajo zaradi uvoza, razen davka na dodano vrednost;
31 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
Until a date which may not be later than 30 June 1999, the United Kingdom of Great Britain and Northern Ireland may, for imports of works of art, collectors' items or antiques which qualified for an exemption on 1 January 1993, apply Article 11 (B) (6) in such a way that the value added tax due on importation is, in any event, equal to 2,5 % of the amount determined in accordance with Article 11 (B) (1) to (4).';
Do datuma, ki ne sme biti kasnejši od 30. junija 1999, lahko Združeno kraljestvo Velike Britanije in Severne Irske za uvoz umetniških predmetov, zbirk ali starin, ki so 1. januarja 1993 izpolnjevale pogoje za oprostitev, uporablja člen 11(B)(6) tako, da je davek na dodano vrednost, ki ga je treba plačati pri uvozu, v vsakem primeru enak 2,5 % zneska, ki se določi v skladu s členom 11(B)(1) do (4).";
32 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.
33 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the purchase price shall be deemed to include the value added tax that would have been due if the taxable margin made by the supplier had been equal to 20 % of the purchase price,
šteje se, da nabavna cena vključuje davek na dodano vrednost, ki bi ga bilo treba plačati, če bi obdavčljiva razlika v ceni, ki jo doseže dobavitelj, bila enaka 20 % nabavne cene,
34 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
That fraction shall be determined in such a way that the value added tax thus due is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1, 2 and 3.';
Ta del se določi tako, da je davek na dodano vrednost, ki ga je tako treba plačati, v vsakem primeru enak najmanj 5 % zneska, ki se določi v skladu z odstavki 1, 2 in 3.";
35 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
the tax due in respect of each supply referred to in (a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer; (c) the tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer shall be calculated according to the following method: - the purchase price to be taken into account shall be the purchase price within the meaning of Article 26a (B) (3), - that purchase price paid by the taxable dealer shall be deemed to include the tax that would have been due if the taxable dealer's supplier had subjected the supply to the normal value added tax arrangements,
dolgovani davek za vsako dobavo iz (a) je enak znesku davka, ki bi ga bilo treba plačati, če bi se od dobave obračunaval davek na dodano vrednost po splošni ureditvi, zmanjšan za znesek davka na dodano vrednost, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno vrednost prevoznih sredstev; (c) davek, za katerega se šteje, da ga je obdavčljiv preprodajalec vključil v nabavno ceno prevoznih sredstev, se izračuna po naslednji metodi: - nabavna cena, ki se upošteva je nabavna cena v smislu člena 26a(B)(3), - šteje se, da nabavna cena, ki jo plača obdavčljiv preprodajalec, vključuje davek, ki bi ga bilo treba plačati, če bi dobavitelj, od katerega je preprodajalec prevozno sredstvo prejel, uporabil splošno ureditev davka na dodano vrednost,
36 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
That fraction shall be determined in such a way that the value added tax thus due on the import is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1 to 4.';
Ta del se določi tako, da je davek na dodano vrednost, ki ga je tako treba plačati pri uvozu, v vsakem primeru enak najmanj 5 % zneska, ki se določi v skladu z odstavki 1 do 4.";
37 Prevajalska redakcija
izobraževanje
CELEX: 31992R3046
for goods to which the Intrastat system applies, the calendar month during which the value-added tax becomes due on intra-Community deliveries or acquisitions of goods, the movements of which are to be recorded pursuant to this Article;
za blago, za katero se uporablja sistem Intrastat, koledarski mesec, v katerem zapade v plačilo DDV na prodajo ali nakup blaga znotraj Skupnosti, katerega pretok je treba zabeležiti na podlagi tega člena;
Prevodi: en > sl
1–37/37
value added tax due