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davčni organ države
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Pristojna organa držav pogodbenic se uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Pristojna organa držav pogodbenic drug drugega uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
Pristojna organa držav pogodbenic - če je to potrebno za uporabo sporazuma - drug drugega uradno obvestita o spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall - if necessary for the application of the Agreement - notify each other of changes which have been made in their respective taxation laws.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
b) se pristojni organ prve omenjene države strinja, da je pokojninski načrt skladen s pokojninskim načrtom, ki ga za davčne namene priznava ta država.
b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.
7 Objavljeno
Ur. l. RS, št. MP 4-2005
b) se pristojni organ prve omenjene države strinja, da je pokojninski načrt skladen s pokojninskim načrtom, ki ga za davčne namene priznava ta država.
and b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State.
8 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2004-83
Da bi preprečili kršitve predpisov iz carinskih in davčnih zakonov, si organi države gostiteljice in države pošiljateljice medsebojno pomagajo pri poizvedovanju in zbiranju dokazov.
In order to prevent offences against customs and fiscal laws regulations, the authorities of the receiving and of the sending States shall assist each other in the conduct of enquiries and the collection of evidence.
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 21-2009
OB UPOŠTEVANJU, da preprečevanje in odkrivanje carinskih in davčnih goljufij v Carinski uniji zahtevata tesno sodelovanje med carinskimi organi obeh držav članic,
CONSIDERING that preventing and detecting customs and tax fraud in the framework of the Customs Union requires close cooperation between the customs authorities of the two Member States,
10 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
Na zaprosilo pristojnega organa države prosilke pristojni organ zaprošene države lahko dovoli predstavnikom pristojnega organa države prosilke, da so navzoči pri ustreznem delu davčnega nadzora v zaprošeni državi.
1 At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.
11 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2004-83
Organi sile dajejo vso podporo, ki je v njihovi moči, da bi zagotovili izročitev stvari, za katere velja, da jih carinski ali davčni organi države gostiteljice ali kdo drug v njihovem imenu lahko zaseže.
The authorities of a force shall render all assistance within their power to ensure that articles liable to seizure by, or on behalf of, the customs or fiscal authorities of the receiving State are handed to those authorities.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
Kadar je davčna terjatev države pogodbenice izterljiva po zakonodaji te države, dolžnik pa takrat po zakonodaji te države izterjave ne more preprečiti, to davčno terjatev na zahtevo pristojnega organa te države sprejme v izterjavo pristojni organ druge države.
When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State.
13 Objavljeno
pravo
Ur. l. RS, št. MP 2008-40
Vprašanja na podlagi tega člena lahko vključujejo na primer kapitalske vložke, navzkrižno subvencioniranje, nepovratna sredstva, jamstva, lastništvo, oprostitev davkov ali davčne izjeme katerih koli državnih organov.
Issues raised under this Article could include, for example, capital injections, cross-subsidization, grants, guarantees, ownership, relief or tax exemption, by any governmental entities.
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(4) Za ustrezno bančno garancijo se šteje bančna garancija banke s sedežem v Sloveniji ali v državi članici EU, s katero se banka nepreklicno zavezuje, da bo na prvi poziv pristojnega davčnega organa ter brez ugovorov, na poseben račun davčnega organa izplačala vsoto iz drugega odstavka tega člena, z rokom veljavnosti do dneva izpolnitve pogoja glede časa trajanja udeležbe v skladu z 2. točko prvega odstavka tega člena.
(4) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority` s special account the amount referred to in the second paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
Država prosilka uvede postopek v zvezi z ukrepi, sprejetimi po tej konvenciji, zlasti tistimi, ki se na področju izterjave nanašajo na obstoj ali znesek davčne terjatve ali njen izvršilni naslov, samo pri svojem ustreznem organu.
2 Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State.
16 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2004-83
Carinski ali davčni organi države gostiteljice lahko kot pogoj za oprostitev carinskih in davčnih dajatev ali znižanj, ki jih zagotavlja ta sporazum, zahtevajo, da se spoštujejo pogoji, ki se njim zdijo potrebni za preprečitev zlorabe.
The customs or fiscal authorities of the receiving State may, as a condition of the grant of any customs or fiscal exemption or concession provided for in this Agreement, require such conditions to be observed as they may deem necessary to prevent abuse.
17 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
pri zahtevah po četrtem odstavku davčna terjatev prve države, za katero ta država po svoji zakonodaji lahko izvede ukrepe zavarovanja, da zagotovi izterjavo, pristojni organ prve države o tem takoj uradno obvesti pristojni organ druge države in glede na izbiro druge države prva država začasno ali trajno umakne svojo zahtevo.
in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.
18 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2004-83
Službena vozila in stvari, ki pripadajo sili ali njenemu civilnemu delu in ne pripadniku te sile ali civilnega dela in so jih organi države gostiteljice zasegli v zvezi s kršitvijo njenih carinskih in davčnih zakonov ali predpisov, se izročijo ustreznim organom zadevne sile.
Service vehicles and articles belonging to a force or to its civilian component, and not to a member of such force or civilian component, seized by the authorities of the receiving State in connection with an offence against its customs or fiscal laws or regulations shall be handed over to the appropriate authorities of the force concerned.
19 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
Kadar je davčna terjatev države pogodbenice taka, da ta država po svojem pravu lahko izvede ukrepe zavarovanja, s katerimi zagotovi izterjavo, to davčno terjatev na zahtevo pristojnega organa te države sprejme pristojni organ druge države zaradi izvedbe ukrepov zavarovanja.
When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State.
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Če je subjekt, ki se za davčne namene obravnava kot korporacija, dolžan plačevati davke v državi pogodbenici, vendar je dohodek tega subjekta obdavčen v drugi državi pogodbenici kot dohodek imetnikov deleža v tem subjektu, pristojna organa sprejmeta take ukrepe, da po eni strani ni dvojnega obdavčevanja, po drugi strani pa preprečita, da samo zaradi uporabe konvencije dohodek ne ostane (delno) neobdavčen.
In case an entity that is treated as a body corporate for tax purposes is liable as such to tax in a Contracting State, but the income of that entity is taxed in the other Contracting State as income of the participants in that entity, the competent authorities shall take such measures that on the one hand no double taxation remains, but on the other hand it is prevented that merely as a result of application of the Convention income is (partly) not subject to tax.
21 Objavljeno
okolje
Ur. l. RS, št. MP 2003-111
Svet je sklenil, da se z navodilom Europolu pri obravnavi ` goljufije` kot oblike kaznivega dejanja, navedene v prilogi h Konvenciji o Europolu, in sicer glede davčnih utaj in carinskih goljufij, dodeli pristojnost samo na področju izboljšanja učinkovitosti in sodelovanja pristojnih organov držav članic, ki so odgovorni za delovanje sistema kazenskega pregona, in ne njihovih organov, ki so odgovorni za pobiranje davkov in carinskih dajatev.
The Council declared that the instruction of Europol to deal with `` fraud` as one of the forms of crime referred to in the Annex to the Europol Convention confers, as far as tax fraud and customs fraud is concerned, competences to Europol only in the field of improvement of the effectiveness and cooperation of the competent authorities of the Member States responsible for the functioning of the criminal law enforcement system and not their authorities responsible for ensuring the levying of taxes and customs duties.
22 Objavljeno
obramba
Ur. l. RS, št. MP 2004-32
(h) v skladu z razmerami v svoji državi izvaja in nadalje pripravlja politike in ukrepe, kot so postopno zmanjševanje ali odprava tržnih pomanjkljivosti, davčne spodbude, oprostitev plačila davkov in carinskih dajatev ter subvencije v vseh sektorjih, v katerih nastajajo emisije žvepla, dušikovih oksidov, amonijaka in hlapnih organskih spojin, ki so v nasprotju s cilji protokola, in uporablja tržne instrumente ter
(h) Implement and further elaborate policies and measures in accordance with its national circumstances, such as the progressive reduction or phasing-out of market imperfections, fiscal incentives, tax and duty exemptions and subsidies in all sectors that emit sulphur, nitrogen oxides, ammonia and volatile organic compounds which run counter to the objective of the Protocol, and apply market instruments; and
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(6) Za ustrezno bančno garancijo se šteje bančna garancija banke s sedežem v Sloveniji ali v državi članici EU, s katero se banka nepreklicno zavezuje, da bo na prvi poziv pristojnega davčnega organa ter brez ugovorov, davčnemu organu izplačala znesek davka iz tretjega odstavka tega člena, z rokom veljavnosti do dneva izpolnitve pogoja glede časa trajanja udeležbe v skladu z 2. točko prvega odstavka tega člena.
(6) The adequate bank guarantee shall be a bank guarantee of a bank with a registered office in Slovenia or in an EU Member State, whereby the bank irrevocably undertakes, upon first call of the responsible tax authority and without objections, to pay to the tax authority the amount of the tax referred to in the third paragraph of this Article, with a validity period up to the day of meeting the condition relating to the duration of participation subject to point 2 of the first paragraph of this Article.
24 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
d) oprostitev plačila davka na dohodek, če so plače in drugi prejemki, ki jih plačuje organizacija, obdavčeni v korist organizacije; države članice pa imajo pravico te plače in druge prejemke upoštevati pri določanju višine davka, ki se zaračunava na dohodke iz drugih virov; državam članicam ni treba odobriti te davčne oprostitve za odškodnine in pokojnine ter rente za nepreskrbljene družinske člane, ki jih organizacija izplačuje nekdanjim članom svojega osebja ali drugim ustreznim upravičencem;
d) exemption from national income tax, subject to the introduction for the benefit of the Organisation of an internal tax on salaries, wages and other emoluments paid by the Organisation; nevertheless the Member States may take these salaries, wages and emoluments into account for the purpose of assessing the amount of tax to be charged on income from other sources; Member States shall not be obliged to apply this exemption from tax to payments, retirement pensions and survivor's pensions paid by the Organisation to its former members of staff or their assigns;
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-123
1.1 Glede na to, da je reforma javnih financ, katere cilj je posodobiti sistem pobiranja javnih prihodkov, upravljanja in izplačevanja proračunskih sredstev, vključno z organizacijo carinske in davčne uprave, in postopke izvajanja javnih naročil, izjemnega pomena za prihodnji gospodarski razvoj na državni in regionalni ravni, sta se pogodbenici dogovorili za strokovno pomoč, ki jo Vlada Republike Slovenije zagotavlja Vladi Republike Makedonije.
Considering that public finance reforms, aiming at updating the system of collecting, managing and disbursing public finance, including the design of the Customs and Tax Administrations and public procurement procedures, are of exceptional importance for future economic development at the national and regional level; the contracting parties hereto have agreed on technical assistance, provided by the Government of the Republic of Slovenia to the Government of the Republic of Macedonia.
26 Objavljeno
pravo
Ur. l. RS, št. MP 2004-34
Ne glede na davčne oprostitve, določene v 22. in 23. členu konvencije, vlade držav članic Organizacije v primerih, kadar Organizacija pri opravljanju svojih uradnih dejavnosti pridobi premoženje večje vrednosti ali naroči storitve večje vrednosti, glede katerih so plačane oziroma se plačujejo posredne dajatve, davščine ali pristojbine (skupaj s takšnimi dajatvami, davščinami in drugimi obveznostmi glede uvoza, ki niso zajete s prvim odstavkom 23. člena konvencije), kadar koli je to mogoče, ustrezno ukrepajo za finančno razbremenitev Organizacije glede plačila takšnih dajatev, davščin ali pristojbin bodisi z ustrezno prilagoditvijo finančnih prispevkov Organizaciji bodisi z odpustom ali povračilom zneskov teh davščin, dajatev ali pristojbin Organizaciji.
Without prejudice to the exonerations provided for in Articles 22 and 23 of the Convention, when the Organisation in the exercise of its official activities makes substantial acquisitions of property or employs services of substantial value in respect of which indirect duties, taxes or charges (including such duties, taxes or charges levied on importation other than those referred to in Article 23.1 of the Convention) have been paid or are payable, the Governments of the Member States shall, whenever possible, take appropriate action to offset the effect on the Organisation of such duties, taxes or charges by means of an adjustment of the financial contributions to the Organisation or by means of remission or of reimbursement to the Organisation of the amount of the duties, taxes or charges.
27 Končna redakcija
EU
DRUGO: TRANS
2. iz 4. točke drugega odstavka prejšnjega člena tega zakona - potrdilo, ki ga izda pristojni davčni organ države, kjer ima ponudnik svoj sedež ali pristojni organ v Republiki Sloveniji,
2. under Article 41(2), point 4 above - a certificate issued by the competent tax authority where the tenderer is established, or a competent authority in the Republic of Slovenia,
28 Končna redakcija
delo in sociala
DRUGO
Pristojna organa držav pogodbenic se uradno obvestita o vseh bistvenih spremembah njunih davčnih zakonodaj.
The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective tax laws.
29 Končna redakcija
CELEX: 32004L0056
Direktiva Sveta 77/799/EGS z dne 19. decembra 1977 o medsebojni pomoči pristojnih organov držav članic na področju neposredne obdavčitve, nekaterih trošarin in obdavčitve zavarovalnih premij [3] je določila temeljna pravila za upravno sodelovanje in izmenjavo informacij med državami članicami zaradi ugotavljanja in preprečevanja davčne utaje in davčne goljufije in omogočanja pravilne davčne odmere državam članicam.
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 taxation, certain excise duties and taxation of insurance premiums(3) established the ground rules for administrative cooperation and the exchange of information between Member States in order to detect and prevent tax evasion and tax fraud and to enable Member States to carry out a correct tax assessment.
30 Končna redakcija
delo in sociala
CELEX: 31979L1072
Zahtevku je treba priložiti potrdilo, ki ga izda uradni organ države, v kateri ima vlagatelj svoj sedež in ki dokazuje, da je vlagatelj davčni zavezanec za davek na dodano vrednost v tej državi.
G. The application shall be accompanied by a certificate issued by the official authority of the State in which the applicant is established and which provides evidence that he is a taxable person for the purposes of value added tax in that State.
31 Končna redakcija
CELEX: 32004R0638
Da bi določili poročevalske enote, odgovorne za posredovanje informacij iz člena 7, ter preverjali posredovane informacije, pristojni davčni organi v vsaki državi članici posredujejo nacionalnemu organu:
In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:
32 Končna redakcija
CELEX: 32004L0056
Na zahtevo pristojnega organa države članice, pristojni organ druge države članice, v skladu s pravili, ki urejajo obveščanje o podobnih aktih v zaprošeni državi članici, obvesti naslovnika o vseh aktih in odločitvah, ki jih izdajo upravni organi države članice prosilke, in ki na njenem ozemlju zadevajo uporabo davčne zakonodaje, ki jo ureja ta direktiva.
At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of all instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.
33 Končna redakcija
delo in sociala
CELEX: 31990L0434
ker je treba dati državam članicam možnost, da zavrnejo uporabo te direktive, kadar je namen združitve, delitve, prenosa sredstev ali zamenjave kapitalskih deležev davčna utaja ali izogibanje plačilu davka, ali pa je posledica, da družba, ne glede na to, ali sodeluje v operaciji ali ne, ne izpolnjuje več pogojev, potrebnih za zastopanje zaposlenih v organih družbe,
Whereas it is necessary to allow Member States the possibility of refusing to apply this Directive where the merger, division, transfer of assets or exchange of shares operation has as its objective tax evasion or avoidance or results in a company, whether or not it participates in the operation, no longer fulfilling the conditions required for the representation of employees in company organs,
34 Končna redakcija
CELEX: 32004L0056
Zaradi zahtev po pravu nekaterih držav članic, da je treba davkoplačevalca uradno obvestiti o odločitvah in aktih, ki zadevajo njegovo davčno obveznost in zaradi težav, ki iz tega izhajajo za davčne organe, vključno s primeri preselitve davkoplačevalca v drugo državo članico, je zaželeno, da davčni organi lahko v takšnih okoliščinah zaprosijo za pomoč pristojne organe države članice, v katero se je davkoplačevalec preselil.
In view of the legal requirement in certain Member States that a taxpayer be notified of decisions and instruments concerning his tax liability and of the ensuing difficulties for the tax authorities, including cases where the taxpayer has relocated to another Member State, it is desirable that, in such circumstances, the tax authorities should be able to call upon the assistance of the competent authorities of the Member State to which the taxpayer has relocated.
35 Končna redakcija
CELEX: 32004L0025
Ti organi lahko zahtevajo vključitev dodatnih informacij v dokument o ponudbi, le če so te informacije specifične za trg države članice ali držav članic, na katerem so uvrščeni vrednostni papirji ciljne družbe, in se nanašajo na formalnosti, ki jih je treba izpolniti za sprejem ponudbe in za prejem ustreznega nadomestila ob zaprtju ponudbe, pa tudi na davčni režim, katerega predmet je nadomestilo, ponujeno imetnikom vrednostnih papirjev.
Those authorities may require the inclusion of additional information in the offer document only if such information is specific to the market of a Member State or Member States on which the offeree company's securities are admitted to trading and relates to the formalities to be complied with to accept the bid and to receive the consideration due at the close of the bid as well as to the tax arrangements to which the consideration offered to the holders of the securities will be subject.
36 Pravna redakcija
delo in sociala
CELEX: 32003L0049
(a) dokazilo o sedežu družbe prejemnice za davčne namene in po potrebi dokazilo o obstoju stalne poslovne enote, ki ga potrdi davčni organ države članice, katere rezident je družba prejemnica za davčne namene, ali države članice, v kateri se nahaja stalna poslovna enota;
(a) proof of the receiving company's residence for tax purposes and, where necessary, the existence of a permanent establishment certified by the tax authority of the Member State in which the receiving company is resident for tax purposes or in which the permanent establishment is situated;
37 Pravna redakcija
DRUGO
s potrdilom, ali zaznamkom davčnega organa namembne države članice.
the certificate or endorsement of the fiscal authority of the Member State of destination.
38 Pravna redakcija
delo in sociala
CELEX: 32003L0048
(b) za tretje države pristojni organ za dvostranske ali večstranske davčne konvencije ali če takega organa ni, tak drug organ, ki je pristojen za izdajo potrdil o rezidentstvu za davčne namene.
(b) for third countries, the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.
39 Pravna redakcija
delo in sociala
CELEX: 32003L0048
Na zahtevo upravičenega lastnika pristojni organ države članice, katere rezident je za davčne namene, izda potrdilo, ki vsebuje:
At the request of the beneficial owner, the competent authority of his Member State of residence for tax purposes shall issue a certificate indicating:
40 Pravna redakcija
promet
CELEX: 32001D0822
Ne glede na določbe člena 56 se načelo največjih ugodnosti, dodeljeno v skladu z določbami tega sklepa, ne uporablja za davčne ugodnosti, ki jih države članice ali upravni organi ČDO že zagotavljajo ali jih bodo lahko v prihodnosti na podlagi dogovorov o preprečevanju dvojnega obdavčevanja, ali druge davčne ureditve ali veljavne domače davčne zakonodaje.
Without prejudice to the provisions of Article 56, the most-favoured-nation treatment granted in accordance with the provisions of this Decision shall not apply to tax advantages which the Member States or OCT authorities are providing or may provide in the future on the basis of agreements to avoid double taxation or other tax arrangements, or domestic fiscal legislation in force.
41 Pravna redakcija
delo in sociala
CELEX: 32003R1798
Države članice z elektronskimi sredstvi nemudoma uradno obvestijo pristojne organe drugih držav članic in Komisijo o spremembah splošne davčne stopnje.
Member States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the standard tax rate.
42 Pravna redakcija
DRUGO
`večstranski nadzor` pomeni usklajen nadzor davčne obveznosti enega ali več povezanih davčnih zavezancev, ki ga organizira več sodelujočih držav s skupnim ali dopolnjujočim interesom.
'multilateral control' shall mean a coordinated control of the tax liability of one or more related taxable persons, which is organised by several participating countries and has a common or complementary interest.
43 Pravna redakcija
delo in sociala
CELEX: 32003R1798
Država članica identifikacije nemudoma z elektronskimi sredstvi obvesti pristojne organe drugih držav članic, če je davčni zavezanec, ki nima sedeža, izključen iz identifikacijskega registra.
The Member State of identification shall without delay inform by electronic means the competent authorities of the other Members States if a non-established taxable person is excluded from the identification register.
44 Pravna redakcija
DRUGO
informacije, ki jih eni državi članici predloži pristojni organ druge države članice, so omogočile pridobitev informacij, ki so lahko koristne pri odmeri davčne obveznosti v tej drugi državi članici.
information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.
45 Pravna redakcija
CELEX: 32004R0638
Da bi določili poročevalske enote, odgovorne za posredovanje informacij iz člena 7, ter preverjali posredovane informacije, pristojni davčni organi v vsaki državi članici posredujejo nacionalnemu organu:
In order to identify the parties responsible for providing information referred to in Article 7 and to check the information which is provided, the tax administration responsible in each Member State shall furnish the national authority:
46 Pravna redakcija
delo in sociala
CELEX: 31977L0799
(e) informacije, ki jih eni državi članici predloži pristojni organ druge države članice, so omogočile pridobitev informacij, ki so lahko koristne pri odmeri davčne obveznosti v tej drugi državi članici.
(e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.
47 Pravna redakcija
delo in sociala
CELEX: 32003R1798
Država članica identifikacije pošlje te informacije z elektronskimi sredstvi pristojnim organom druge države članice v 10 dneh po koncu meseca, v katerem so bile informacije prejete od davčnega zavezanca, ki nima sedeža.
The Member State of identification shall transmit this information by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the non-established taxable person.
48 Pravna redakcija
DRUGO
Upniki z običajnim ali stalnim prebivališčem ali registriranim sedežem v državi članici, ki ni država, v kateri je bil uveden stečajni postopek, vključno z davčnimi organi in organi socialne varnosti, lahko pisno prijavijo terjatve v stečajnem postopku.
Any creditor who has his habitual residence, domicile or registered office in a Member State other than the State of the opening of proceedings, including the tax authorities and social security authorities of Member States, shall have the right to lodge claims in the insolvency proceedings in writing.
49 Pravna redakcija
delo in sociala
CELEX: 32003L0048
(20) Te države članice zagotovijo postopek, ki bo omogočal upravičenim lastnikom, ki so za davčne namene rezidenti drugih držav članic, da se izognejo obdavčitvi s tem davčnim odtegljajem tako, da pooblastijo svoje plačilne zastopnike, da poročajo o plačilih obresti, ali da predložijo potrdilo, ki ga izda pristojni organ države članice, katere rezidenti so za davčne namene.
(20) Those Member States should provide for a procedure allowing beneficial owners resident for tax purposes in other Member States to avoid the imposition of this withholding tax by authorising their paying agent to report the interest payments or by presenting a certificate issued by the competent authority of their Member State of residence for tax purposes.
50 Pravna redakcija
promet
CELEX: 32001D0822
Za pogodbe, ki jih financira Skupnost, ČDO uporabljajo davčne in carinske postopke, ki niso manj ugodni od tistih, ki jih uporabljajo za države z največjimi ugodnostmi ali mednarodne razvojne organizacije, s katerimi so povezane.
The OCTs shall apply to Community-funded contracts tax and customs arrangements no less favourable than those applied by them to the most-favoured States or international development organisations with which they have relations.
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