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1–18/18
value added tax return
1 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.
2 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;
3 Pravna redakcija
DRUGO
The value added tax return shall be made in euro. Member States which have not adopted the euro may require the tax return to be made in their national currencies. If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
V obračunu davka na dodano vrednost se zneski navedejo v evrih. Države članice, ki niso uvedle evra, lahko predpišejo, da se obračun davka izvede v njihovih nacionalnih valutah. Če so bile storitve zaračunane v drugih valutah, se pri izpolnjevanju obračuna davka na dodano vrednost uporabi menjalni tečaj zadnjega dne poročevalnega obdobja. Menjava se izvede na podlagi menjalnih tečajev, ki jih Evropska centralna banka objavi za zadevni dan, ali, če na ta dan ni objave, za naslednji dan objave.
4 Pravna redakcija
DRUGO
The non-established taxable person shall submit by electronic means to the Member State of identification a value added tax return for each calendar quarter whether or not electronic services have been supplied.
Davčni zavezanec, ki nima sedeža, na elektronski način predloži državi članici za identifikacijo, obračun davka na dodano vrednost za vsako koledarsko četrtletje, ne glede na to, ali so bile elektronske storitve opravljene ali ne.
5 Pravna redakcija
DRUGO
The non-established taxable person shall pay the value added tax when submitting the return.
Davčni zavezanec, ki nima sedeža, plača davek na dodano vrednost pri predložitvi obračuna.
6 Pravna redakcija
DRUGO
The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct. These records should be made available electronically on request to the Member State of identification and to the Member State of consumption. These records shall be maintained for a period of 10 years from the end of the year when the transaction was carried out.
Davčni zavezanec, ki nima sedeža, vodi dovolj natančno evidenco o transakcijah v okviru te posebne ureditve, da lahko davčni organi države članice za potrošnjo, ugotovijo, ali je obračun davka na dodano vrednost iz odstavka 5 pravilen. Te evidence morajo biti državi članici za identifikacijo, in državi članici za potrošnjo, na njuno prošnjo na voljo v elektronski obliki. Te evidence se hranijo 10 let po poteku leta, v katerem se je transakcija opravila.
7 Pravna redakcija
promet
CELEX: 32000R1994
The GOT argued that the methodology whereby interest is added to the face value of the subsidy cannot be applied to the alleged subsidisation amounts on tax credits since the tax credits, which the companies have claimed, are only utilised in the annual tax return which is made by 31 March of the following year.
TV je trdila, da metodologije, pri kateri se obresti dodajo imenski vrednosti subvencije, ni mogoče uporabljati za domnevno količino subvencij v obliki davčnih olajšav, ker se davčne olajšave, ki jih prijavijo podjetja, uporabijo pri letni napovedi za odmero davka, ki se odda 31. marca prihodnje leto.
8 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
The value added tax return shall be made in euro.
V obračunu davka na dodano vrednost se zneski navedejo v evrih.
9 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.
10 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
If the supplies have been made in other currencies, the exchange rate valid for the last date of the reporting period shall be used when completing the value added tax return.
Če so bile storitve zaračunane v drugih valutah, se pri izpolnjevanju obračuna davka na dodano vrednost uporabi menjalni tečaj zadnjega dne poročevalnega obdobja.
11 Prevajalska redakcija
izobraževanje
CELEX: 32002L0038
The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct.
Davčni zavezanec, ki nima sedeža, vodi dovolj natančno evidenco o transakcijah v okviru te posebne ureditve, da lahko davčni organi države članice za potrošnjo, ugotovijo, ali je obračun davka na dodano vrednost iz odstavka 5 pravilen.
12 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Every taxable person shall pay the net amount of the value added tax when submitting the return.
Vsak davčni zavezanec plača neto znesek davka na dodano vrednost ob predložitvi obračuna.
13 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Every taxable person shall pay the net amount of the value added tax when submitting the regular return.
Vsak davčni zavezanec plača neto znesek davka na dodano vrednost ob predložitvi rednega obračuna.
14 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
In particular, Member States may provide that the value added tax payable on importation of goods by taxable persons or persons liable to tax or certain categories of these two need not be paid at the time of importation, on condition that the tax is mentioned as such in a return to be submitted under Article 22 (4).
Predvsem lahko države članice določijo, da davka na dodano vrednost, ki bi ga pri uvozu blaga morali plačati davčni zavezanci ali osebe, ki so dolžne plačati davek, ali določene kategorije teh oseb, ni treba plačati v trenutku uvoza, pod pogojem, da se davek kot tak navede v obračunu, ki se predloži v skladu s členom 22(4).
15 Prevajalska redakcija
izobraževanje
CELEX: 31991L0680
Member States may also require persons who effect intra-Community acquisitions of new means of transport as defined in Article 28a (1) (b) to provide, when submitting the return referred to in paragraph 4, all the information necessary for value added tax to be applied and inspected by the tax authority.
Države članice lahko tudi zahtevajo, da osebe, ki opravljajo pridobitve novih prevoznih sredstev znotraj Skupnosti, kot so opredeljena v členu 28a(1)(b), pri predložitvi obračuna iz odstavka 4, zagotovijo vse potrebne podatke za uporabo davka na dodano vrednost in nadzor davčnega organa.
16 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.
17 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,
18 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.";
Prevodi: en > sl
1–18/18
value added tax return