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1–27/27
fakturirani DDV
1 Končna redakcija
CELEX: 32004R0138
DDV, fakturiran proizvajalcu na vmesno potrošnjo:
VAT invoiced to the producer on intermediate consumption:
2 Končna redakcija
CELEX: 32004R0138
DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
VAT invoiced to the producer on purchases of fixed capital goods:
3 Končna redakcija
CELEX: 32004R0138
to je razlika med DDV, ki ga je proizvajalec fakturiral in DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje (a–b);
this is the difference between the VAT invoiced by the producer and the VAT invoiced to the producer on his intermediate consumption purchases (a-b);
4 Končna redakcija
CELEX: 32004R0138
to je razlika med DDV, ki ga je proizvajalec fakturiral in skupnim DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje in nakupih osnovnih sredstev (a–b–c).
this is the difference between the VAT invoiced by the producer and the total VAT invoiced to the producer on his intermediate consumption purchases and on his purchases of capital goods (a-b-c).
5 Končna redakcija
CELEX: 32004R0138
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
6 Končna redakcija
CELEX: 32004R0138
Cena, ki jo je izračunal proizvajalec, ustreza proizvajalčevi ceni (ne vključuje fakturiranega DDV), kakor je opredeljeno v SNR 93 (t. j. cena franko kmetijsko gospodarstvo).
The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the SNA 93 (i.e. the ex-farm price).
7 Končna redakcija
CELEX: 32004R0138
V tem primeru se izračuna neposredno iz vrednosti proizvajalčeve cene (razen fakturiranega DDV) z odbitkom vrednosti davkov na proizvode (razen VAT) in s pribitkom vrednosti subvencij na proizvode.
In this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.
8 Končna redakcija
CELEX: 32004R0138
DDV, fakturiran pri proizvodih, ki so bili prodani ali kako drugače odsvojeni, se v ERK ignorira in se ne navaja pri nobeni proizvodni ceni, ki se uporablja za vrednotenje končne proizvodnje, medtem ko se odbitni DDV, plačan pri nakupih postavk vmesne potrošnje in osnovnih sredstev, prav tako ne upošteva pri ustreznih cenah pri izračunu izdatkov za ERK.
VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.
9 Pravna redakcija
DRUGO
Delež odbitnega DDV v fakturiranem DDV in s tem neodbitnega DDV se lahko spremeni:
The fraction of deductible VAT in invoiced VAT and hence non-deductible VAT may change:
10 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(b) DDV, fakturiran proizvajalcu na vmesno potrošnjo:
(b) VAT invoiced to the producer on intermediate consumption:
11 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(c) DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
(c) VAT invoiced to the producer on purchases of fixed capital goods:
12 Pravna redakcija
DRUGO
DDV za celotno gospodarstvo je enak razliki med celotnim fakturiranim in celotnim odbitnim DDV.
For the total economy, VAT is equal to the difference between total invoiced VAT and total deductible VAT.
13 Pravna redakcija
DRUGO
sta proizvodnja blaga in storitev ter uvoz vrednotena brez fakturiranega DDV;
outputs of goods and services and imports are valued excluding invoiced VAT;
14 Pravna redakcija
DRUGO
Ta je opredeljen kot razlika med fakturiranim DDV na proizvode in DDV, ki ga odbijejo porabniki teh proizvodov.
This is defined as the difference between VAT invoiced on the products and VAT deductible by the users of these products.
15 Pravna redakcija
DRUGO
"DDV za celotno gospodarstvo je enak razliki med celotnim fakturiranim in celotnim odbitnim DDV (glej točko 4.27)."
`For the total economy, VAT is equal to the difference between total invoiced VAT and total deductible VAT (see point 4.27).`
16 Pravna redakcija
DRUGO
Sprememba zneska odbitnega DDV, ki je posledica spremembe pravice odbijanja DDV, se po opisani metodi enako kot sprememba stopnje fakturiranega DDV obravnava kot sprememba davčne cene.
A change in the amount of deductible VAT resulting from a change in the right to deduct VAT will by the method described be treated as a change in the taxation price, as will a change in the rate of invoiced VAT.
17 Pravna redakcija
DRUGO
vse ponudbe so vrednotene v osnovnih cenah, torej brez fakturiranega DDV, vmesna in končna potrošnja pa v kupčevih cenah, torej brez odbitnega DDV.
all supplies are valued at basic prices, i. e. excluding invoiced VAT;intermediate and final uses are recorded at purchasers' prices, i. e. excluding deductible VAT.
18 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
V tem primeru se izračuna neposredno iz vrednosti proizvajalčeve cene (razen fakturiranega DDV) z odbitkom vrednosti davkov na proizvode (razen VAT) in s pribitkom vrednosti subvencij na proizvode.
In this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.
19 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Pri kmetovalcih, za katere velja standardni sistem, ni računovodskih težav; DDV, fakturiran pri proizvodih, ki so bili prodani ali kako drugače odsvojeni, se v ERK ignorira in se ne navaja pri nobeni proizvodni ceni, ki se uporablja za vrednotenje končne proizvodnje, medtem ko se odbitni DDV, plačan pri nakupih postavk vmesne potrošnje in osnovnih sredstev, prav tako ne upošteva pri ustreznih cenah pri izračunu izdatkov za ERK.
For farmers subject to the standard system there is no accounting difficulty; VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.
20 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
DDV, fakturiran proizvajalcu na vmesno potrošnjo:
VAT invoiced to the producer on intermediate consumption:
21 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
VAT invoiced to the producer on purchases of fixed capital goods:
22 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
to je razlika med DDV, ki ga je proizvajalec fakturiral in DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje (a- b);
this is the difference between the VAT invoiced by the producer and the VAT invoiced to the producer on his intermediate consumption purchases (a-b);
23 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
to je razlika med DDV, ki ga je proizvajalec fakturiral in skupnim DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje in nakupih osnovnih sredstev (a- b- c).
this is the difference between the VAT invoiced by the producer and the total VAT invoiced to the producer on his intermediate consumption purchases and on his purchases of capital goods (a-b-c).
24 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
25 Prevajalska redakcija
izobraževanje
CELEX: 31992R3046
Fakturirana vrednost je skupni znesek (brez DDV) računov ali dokumentov, ki se uporabljajo kot računi v zvezi z blagom, vključenim v statistično deklaracijo.
The amount invoiced shall be the total amount (excluding VAT) of invoices or documents serving as invoices relating to all the goods included in a statistical declaration.
26 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
Cena, ki jo je izračunal proizvajalec, ustreza proizvajalčevi ceni (ne vključuje fakturiranega DDV), kakor je opredeljeno v SNR 93 (t. j. cena franko kmetijsko gospodarstvo).
The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the SNA 93 (i.e. the ex-farm price).
27 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
DDV, fakturiran pri proizvodih, ki so bili prodani ali kako drugače odsvojeni, se v ERK ignorira in se ne navaja pri nobeni proizvodni ceni, ki se uporablja za vrednotenje končne proizvodnje, medtem ko se odbitni DDV, plačan pri nakupih postavk vmesne potrošnje in osnovnih sredstev, prav tako ne upošteva pri ustreznih cenah pri izračunu izdatkov za ERK.
VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.
Prevodi: sl > en
1–27/27
fakturirani DDV