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davčna napoved
1 Končna redakcija
DRUGO
davčna napoved
tax return
2 Končna redakcija
CELEX: 32004R0074
Davčno napoved je treba oblastem oddati do 30. novembra.
The tax return must be submitted to the authorities by the following 30 November.
3 Končna redakcija
CELEX: 32004R0074
Oblasti imajo do tri leta časa, da pregledajo davčno napoved.
The final assessment by the authorities can take up to three years after submitting the tax return.
4 Končna redakcija
CELEX: 32004R0074
Zahtevki za ugodnosti po Oddelkih 10A, 10B in 80HHC se predložijo ob oddaji davčne napovedi ob koncu davčnega leta.
Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.
5 Končna redakcija
CELEX: 32004R0074
Za navedene oprostitve/odbitka davka mora podjetje vložiti zahtevek, ko davčnim oblastem konec davčnega leta odda davčno napoved.
To benefit from the abovementioned tax deductions/exemptions, a company must make the deduction/exemption claim when submitting its tax return to the tax authorities at the end of the tax year.
6 Pravna redakcija
delo in sociala
CELEX: 32003R2151
Storitve izdelave davčnih napovedi
Tax - return preparation services
7 Pravna redakcija
promet
CELEX: 32004R0074
Davčno napoved je treba oblastem oddati do 30. novembra.
The tax return must be submitted to the authorities by the following 30 November.
8 Pravna redakcija
promet
CELEX: 32004R0074
Oblasti imajo do tri leta časa, da pregledajo davčno napoved.
The final assessment by the authorities can take up to three years after submitting the tax return.
9 Pravna redakcija
promet
CELEX: 32002R0977
Prošnja za odbitek davka na dobiček od izvoza se predloži skupaj z letno davčno napovedjo.
The claim for deduction of export profits is submitted alongside the usual annual income tax declaration.
10 Pravna redakcija
promet
CELEX: 32004R0074
(128) Zahtevki za ugodnosti po Oddelkih 10A, 10B in 80HHC se predložijo ob oddaji davčne napovedi ob koncu davčnega leta.
(128) Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.
11 Pravna redakcija
DRUGO
Davki in subvencije na proizvode so v plačilo zapadli zneski le, če so evidentirani z davčnimi odmerami, davčnimi napovedmi ipd. ali če so zneski dejansko plačani (glej odstavek 4.27.).
Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc, or the amounts actually paid (see paragraph 4. 27).
12 Pravna redakcija
promet
CELEX: 32004R0074
(122) Za navedene oprostitve/odbitka davka mora podjetje vložiti zahtevek, ko davčnim oblastem konec davčnega leta odda davčno napoved.
(122) To benefit from the abovementioned tax deductions/exemptions, a company must make the deduction/exemption claim when submitting its tax return to the tax authorities at the end of the tax year.
13 Pravna redakcija
DRUGO
Zaradi tega so v sistemu prikazani le tisti v plačilo zapadli zneski, ki so evidentirani z davčnimi odmerami, davčnimi napovedmi ali drugimi instrumenti, ki ustvarijo obveznosti plačnikov davkov v obliki čistih obveznosti za plačilo.
For this reason, the amounts to be recorded in the system are determined by the amounts due for payment only when evidenced by tax assessments, declarations or other instruments which create liabilities in the form of clear obligations to pay on the part of taxpayers.
14 Pravna redakcija
DRUGO
"Davki in subvencije na proizvode so v plačilo zapadli zneski le, če so evidentirani z davčnimi odmerami, napovedmi itd., ali če so zneski dejansko plačani (glej točko 4.27)."
`Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc. or the amounts actually paid (see point 4.27).`
15 Pravna redakcija
promet
CELEX: 32003R0960
Gospodarska družba, ki želi izkoristiti zgoraj navedena davčna znižanja/oprostitve, mora vložiti zahtevek za znižanje/oprostitev, ko ob koncu davčnega leta odda svojo napoved za odmero davka davčnim organom.
To benefit from the abovementioned tax deductions/ exemptions, a company must make the deduction/ exemption claim when submitting its tax return to the Tax Authorities at the end of the tax year.
16 Pravna redakcija
promet
CELEX: 32000R0978
Pojavila se je tudi trditev, da te metodologije ni mogoče uporabljati za domnevne zneske subvencij v obliki davčnih olajšav, ker se te olajšave, za katere so zaprosila podjetja, uporabijo šele pri letni napovedi za odmero davka, ki se odda 31. marca prihodnje leto.
It was also argued that this methodology 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.
17 Pravna redakcija
zdravje
CELEX: 32003R1177
Če se uporablja fiksno referenčno obdobje, se delo na terenu opravi v omejenem obdobju, ki je, kolikor je mogoče, enako referenčnemu obdobju za dohodek ali obdobju za davčno napoved zaradi minimiziranja časovnega zaostanka med spremenljivkami dohodka in tekočimi spremenljivkami.
If a fixed income reference period is used, fieldwork for the survey component shall be carried out over a limited period as close as possible to the income reference period or to the tax declaration period so as to minimise time lag between income and current variables.
18 Pravna redakcija
promet
CELEX: 32000R1994
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.
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.
19 Pravna redakcija
promet
CELEX: 32003R0960
Vendar pa je bilo iz izračuna davka od dobička v napovedi za odmero davka, ki ga je predložila gospodarska družba in priloženih specifikacij razvidno, da je gospodarska družba precej povečala amortizacijo svojih osnovnih sredstev tako, da je sredstva iz kategorije (stroji) z nižjo amortizacijsko stopnjo, kamor so bila uvrščena v davčnem izračunu za predhodno leto, v davčnem izračunu za obdobje preiskave prenesla v kategorijo (kalupi) s precej višjo amortizacijsko stopnjo.
However, the computations of the income tax in the tax return made by the company and the attached specifications showed that the company increased its depreciation of fixed assets significantly by changing assets from a category (machines) with a lower depreciation rate in the previous year's tax calculation to a category (moulds) with a significantly higher depreciation rate in the IP's tax calculation.
20 Prevajalska redakcija
izobraževanje
CELEX: 32004R0074
Zahtevki za ugodnosti po Oddelkih 10A, 10B in 80HHC se predložijo ob oddaji davčne napovedi ob koncu davčnega leta.
Claims for benefit under Sections 10A, 10B and 80HHC are made when submitting a tax return at the end of the tax year.
21 Prevajalska redakcija
izobraževanje
CELEX: 32004R0074
Za navedene oprostitve/odbitka davka mora podjetje vložiti zahtevek, ko davčnim oblastem konec davčnega leta odda davčno napoved.
To benefit from the abovementioned tax deductions/exemptions, a company must make the deduction/exemption claim when submitting its tax return to the tax authorities at the end of the tax year.
22 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
spremembe davčnih stopenj ali sprejetih oziroma napovedanih davčnih zakonov po datumu bilance stanja, ki pomembno vplivajo na sprotne in odložene terjatve za davke in obveznosti za davke (glej MRS 12 - Davek od dobička);
changes in tax rates or tax laws enacted or announced after the balance sheet date that have a significant effect on current and deferred tax assets and liabilities (see IAS 12, income taxes);
23 Prevajalska redakcija
izobraževanje
CELEX: 31994D0168
Vključuje oprostitev za določene skupine oseb ali podjetij in predložitev delnih napovedi, če to ni v nasprotju s predpisi, ki urejajo davčne sisteme in sisteme socialne varnosti.
It includes exemption for specific groups of persons or enterprises and the submission of partial returns which do not infringe the regulations governing tax and social security systems.
24 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Če v preteklem letu ni bilo takšnih transakcij ali če so bile transakcije v znesku neznatne, odbitni delež začasno določi davčni zavezanec na podlagi svojih napovedi pod nadzorom davčnega organa.
In the absence of any such transactions to refer to, or where they were insignificant in amount, the deductible proportion shall be estimated provisionally, under supervision of the tax authorities, by the taxable person from his own forecasts.
25 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Kjer so spremembe davčnih stopenj ali davčnih zakonov uveljavljene ali napovedane po datumu bilance stanja, podjetje podobno razkrije vsak pomemben vpliv takšnih sprememb na svoje sedanje in odložene terjatve za davek in obveznosti za davek (glej MRS 10 - Dogodki po datumu bilance stanja).
Similarly, where changes in tax rates or tax laws are enacted or announced after the balance sheet date, an enterprise discloses any significant effect of those changes on its current and deferred tax assets and liabilities (see IAS 10, events after the balance sheet date).
26 Prevajalska redakcija
izobraževanje
CELEX: 31994D0168
Utaja plačila davkov in prispevkov za socialno varnost vključuje predložitev nepopolnih ali lažnih podatkov davčnim organom ali organom socialne varnosti ter nepredložitev obveznih davčnih napovedi ali prijav s področja socialne varnosti, na primer s strani skrivnih proizvodnih enot.
Evasion of the payment of taxes and social security premiums includes the submission of figures to tax or social security authorities which contain omissions or are falsified and includes the non-submission of compulsory tax or social security returns, for example on the part of clandestine production units.
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davčna napoved