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izogibanje določbam
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
To znižanje se izračuna v skladu z določbami nizozemske zakonodaje o izogibanju dvojnega obdavčevanja.
This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation.
2 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2000-84
Dodatni sporazumi naj spodbujajo uresničevanje ciljev te konvencije in bodo v skladu z načeli in določbami te konvencije, pa tudi z načeli preglednosti, nediskriminacije in izogibanja prikritim omejitvam, zlasti v mednarodni trgovini.
Supplementary agreements shall promote the intent of this Convention and shall conform to the principles and provisions of this Convention, as well as to the principles of transparency, non-discrimination and the avoidance of disguised restrictions, particularly on international trade.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Znesek tega odbitka je enaka davku od teh sestavin dohodka, plačanemu v Sloveniji, ki pa, če tako predpisujejo določbe nizozemske zakonodaje o izogibanju dvojnega obdavčevanja, ne sme presegati zneska dovoljenega znižanja, če bi bile tako vključene sestavine dohodka izključne sestavine dohodka, oproščene nizozemskega davka po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja.
The amount of this deduction shall be equal to the tax paid in Slovenia on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provides so, not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Ta odstavek ne omejuje olajšav, ki se zdaj ali pozneje priznajo po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja, vendar pa se pri skupnem dohodku iz več kot ene države uporablja samo za izračun zneska znižanja nizozemskega davka.
This paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Ob podpisu Konvencije med Vlado Republike Slovenije in Vlado Republike Moldove o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja sta se podpisana sporazumela o naslednjih določbah, ki sta sestavni del konvencije:
At the signing of the Convention between the Government of the Republic of Slovenia and the Government of the Republic of Moldova for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned have agreed upon the following provisions which shall form an integral part of the Convention:
6 Objavljeno
pravo
Ur. l. RS, št. MP 2005-66
Pogodbenice sprejmejo upravne ali zakonodajne ukrepe, s katerimi zagotavljajo, da so izdaja dovoljenj in pogoji iz dovoljenja v skladu z določbami priloge 2. Posebna pozornost se mora namenjati možnostim za izogibanje odmetavanja v korist okolju prijaznih drugih možnosti.
Contracting Parties shall adopt administrative or legislative measures to ensure that issuance of permits and permit conditions comply with provisions of Annex 2. Particular attention shall be paid to opportunities to avoid dumping in favour of environmentally preferable alternatives.
7 Objavljeno
promet
Ur. l. RS, št. MP 2006-48
Obravnava po načelu največjih ugodnosti, odobrena v skladu z določbami tega naslova, ne velja za davčne ugodnosti, ki jih pogodbenici zagotavljata ali jih bosta zagotavljali v prihodnje na podlagi sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov.
The most-favoured-nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages which the Parties are providing, or will provide in the future, on the basis of agreements to avoid double taxation or of other tax arrangements.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
e) da zagotovi upravno pomoč, če in kolikor meni, da je obdavčitev v državi prosilki v nasprotju s splošno sprejetimi načeli obdavčevanja ali določbami konvencije o izogibanju dvojnega obdavčevanja ali katero koli drugo konvencijo, ki jo je zaprošena država sklenila z državo prosilko;
to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State;
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
Ob podpisu Sporazuma med Republiko Slovenijo in Zvezno republiko Nemčijo o izogibanju dvojnega obdavčevanja v zvezi z davki od dohodka in premoženja sta se podpisnika, ki sta bila za to pravilno pooblaščena, dodatno sporazumela še o naslednjih določbah, ki so sestavni del omenjenega sporazuma:
On signing the Agreement between the Republic of Slovenia and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital the signatories being duly authorised thereto, have in addition agreed on the following provisions which shall form an integral part of the said Agreement:
10 Objavljeno
promet
Ur. l. RS, št. MP 2006-48
Določbe tega naslova se ne uporabljajo tako, da bi pogodbenicama preprečevale sprejemanje ali uporabo ukrepov za preprečevanje izogibanja davkom ali davčnim utajam v skladu z določbami o davkih sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov oziroma notranje davčne zakonodaje.
Nothing in this Title shall be construed as preventing the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation, other tax arrangements or domestic fiscal legislation.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
3) Pogodba med Socialistično federativno republiko Jugoslavijo in Zvezno republiko Nemčijo o izogibanju dvojnemu obdavčevanju dohodka in premoženja, podpisana v Bonnu 26. marca 1987, preneha veljati med Republiko Slovenijo in Zvezno republiko Nemčijo za davke, za katere se uporablja ta sporazum, v skladu z določbami drugega odstavka.
(3) The Agreement between the Socialist Federal Republic of Yugoslavia and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital signed at Bonn on 26th March 1987 shall cease to have effect in relation between the Republic of Slovenia and the Federal Republic of Germany as regards the taxes to which this Agreement applies in accordance with the provisions of paragraph 2.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Konvencija med Socialistično federativno republiko Jugoslavijo in Ljudsko republiko Madžarsko o izogibanju dvojnemu obdavčevanju dohodka in premoženja, ki je bila podpisana 17. oktobra 1985 v Budimpešti, preneha veljati za slovenski ali madžarski davek, za katerega se ta konvencija začne uporabljati v skladu z določbami drugega odstavka.
The Convention between the Socialist Federal Republic of Yugoslavia and the Hungarian People's Republic for the avoidance of double taxation with respect to taxes on income and on capital signed in Budapest, on 17th October 1985, shall cease to be applicable with respect to any Slovenian or Hungarian tax for which the present Convention becomes applicable in accordance with provisions of paragraph 2.
13 Objavljeno
finance
Ur. l. RS, št. MP 2009-24
Nobena določba tega sporazuma ali katerega koli dogovora, sklenjenega na podlagi tega sporazuma, se ne razlaga tako, da preprečuje sprejetje ali uporabo ukrepov, namenjenih preprečevanju izogibanja ali utaje davkov v skladu z davčnimi določbami iz sporazumov o izogibanju dvojnega obdavčevanja ali z drugo davčno ureditvijo ali domačo davčno zakonodajo.
This Agreement or any arrangement adopted under this Agreement shall not be construed as preventing the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to agreements to avoid double taxation or other tax arrangements or national fiscal legislation.
14 Objavljeno
Ur. l. RS, št. MP 4-2005
Poleg tega Nizozemska dovoli odbitek od tako izračunanega nizozemskega davka od sestavin dohodka, ki se v skladu z drugim odstavkom 10. člena, drugim odstavkom 11. člena, drugim odstavkom 12. člena, šestim odstavkom 13. člena, 15. in 16. členom ter tretjim odstavkom 17. člena te konvencije lahko obdavčijo v Sloveniji, če so te sestavine vključene v osnovo iz prvega odstavka. Znesek tega odbitka je enaka davku od teh sestavin dohodka, plačanemu v Sloveniji, ki pa, če tako predpisujejo določbe nizozemske zakonodaje o izogibanju dvojnega obdavčevanja, ne sme presegati zneska dovoljenega znižanja, če bi bile tako vključene sestavine dohodka izključne sestavine dohodka, oproščene nizozemskega davka po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja.
Further, the Netherlands shall allow a deduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 2 of Article 11, paragraph 2 of Article 12, paragraph 6 of Article 13, Article 15, Article 16 and paragraph 3 of Article 17 of this Convention may be taxed in Slovenia to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Slovenia on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provides so, not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Konvencija med Socialistično federativno republiko Jugoslavijo in Republiko Finsko o izogibanju dvojnemu obdavčevanju dohodka in premoženja, ki je bila podpisana v Beogradu 8. maja 1986 (v nadaljevanju ` konvencija iz leta 1986` ), se v skladu z določbami drugega odstavka med Slovenijo in Finsko preneha uporabljati za davke, za katere se uporablja ta sporazum. Konvencija iz leta 1986 preneha veljati na zadnji datum, na katerega se uporablja v skladu s predhodno določbo tega odstavka.
The Convention between the Socialist Federal Republic of Yugoslavia and the Republic of Finland for the avoidance of double taxation with respect to taxes on income and on capital, signed at Beograd on 8 May 1986, (hereinafter referred to as "the 1986 Convention"), shall, in the relation between Slovenia and Finland, cease to have effect with respect to taxes to which this Agreement applies in accordance with the provisions of paragraph 2. The 1986 Convention shall terminate on the last date on which it has effect in accordance with the foregoing provision of this paragraph.
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Ne glede na določbe drugega odstavka Nizozemska dovoli kot odbitek od nizozemskega davka davek, plačan v Sloveniji od sestavin dohodka, ki se v skladu s 7. členom, šestim odstavkom 10. člena, šestim odstavkom 11. člena, petim odstavkom 12. člena in drugim odstavkom 21. člena te konvencije lahko obdavčijo v Sloveniji, če so te sestavine vključene v osnovo iz prvega odstavka in če Nizozemska po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja dovoli odbitek od nizozemskega davka za davek, obračunan od takšnih sestavin dohodka v drugi državi.
Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Slovenia on items of income which according to Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Slovenia to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income.
17 Končna redakcija
delo in sociala
DRUGO
Ob podpisu Sporazuma med Vlado Države Katar in Vlado Republike Slovenije o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka sta se podpisana sporazumela o naslednjih določbah, ki so sestavni del sporazuma.
At the moment of signing the Agreement between the Government of the State of Qatar and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of the Agreement.
18 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
Ob podpisu Konvencije med Republiko Slovenijo in Arabsko republiko Egipt o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka sta se državi pogodbenici dogovorili, da je naslednja določba sestavni del konvencije:
At the time of signing the Convention between the Republic of Slovenia and the Arab Republic of Egypt for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on in income, both Contracting States have agreed that the following provision shall form an integral part of the Convention:
19 Končna redakcija
CELEX: 32004R0461
Izogibanje se opredeli kot sprememba v trgovinskih vzorcih med tretjimi državami in Skupnostjo ali med posameznimi družbami v državi, kjer veljajo ukrepi, in Skupnostjo, do katere pride zaradi prakse, postopka ali dejavnosti, za katero ni zadostnega vzroka ali ni gospodarsko upravičena, z izjemo uvedbe dajatve, ter kadar obstajajo dokazi o škodi ali o tem, da se popravljalni učinki dajatve spodkopavajo s cenami in/ali količinami podobnega izdelka, ter kadar obstajajo dokazi o dampingu v zvezi z normalnimi vrednostmi, predhodno ugotovljenimi za podoben izdelek, če je potrebno v skladu z določbami člena 2.
Circumvention shall be defined as a change in the pattern of trade between third countries and the Community or between individual companies in the country subject to measures and the Community, which stems from a practice, process or work for which there is insufficient due cause or economic justification other than the imposition of the duty, and where there is evidence of injury or that the remedial effects of the duty are being undermined in terms of the prices and/or quantities of the like product, and where there is evidence of dumping in relation to the normal values previously established for the like product, if necessary in accordance with the provisions of Article 2.
20 Pravna redakcija
promet
CELEX: 22002A1230(01)
Če takšni ukrepi niso v skladu z določbami tega poglavja, se ne smejo uporabiti kot sredstvo pogodbenice za izogibanje obvezam ali obveznostim po tem poglavju.
Where such measures do not conform with the provisions of this Chapter, they shall not be used as a means of avoiding the Party's commitments or obligations under the Chapter.
21 Pravna redakcija
promet
CELEX: 22002A1221(01)
Pogodbenici se sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Protokola A.
The Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Protocol A.
22 Pravna redakcija
promet
CELEX: 31992R3944
ker je zbranih zadosti dokazov, da lahko verjamemo, da prihaja v velikem obsegu do goljufij in izogibanja določbam sporazumov z Bangladešem, zlasti kar zadeva določitev porekla tekstilnih izdelkov;
Whereas there is sufficient evidence to believe that large scale fraud and circumvention is taking place of the provisions of the agreement with Bangladesh especially as regards the determination of origin of textile products;
23 Pravna redakcija
promet
CELEX: 22001A0126(01)
Pogodbenici se sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Dodatka A tega sporazuma.
The Contracting Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Appendix A of this Agreement.
24 Pravna redakcija
promet
CELEX: 22001A0322(01)
Pogodbenici se sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Dodatka A k temu sporazumu.
The Contracting Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Appendix A to this Agreement.
25 Pravna redakcija
promet
CELEX: 21994A0517(04)
Pogodbenici se sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Protokola A k temu sporazumu.
The Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Protocol A to this Agreement.
26 Pravna redakcija
promet
CELEX: 31992R3944
ker člen 13 Uredbe (EGS) št. 4136/86 predvideva možnost posvetovanj ob goljufijah ali izogibanju določbam sporazumov o tekstilu, sklenjenih med Evropsko gospodarsko skupnostjo in tretjimi državami dobaviteljicami;
Whereas Article 13 of Regulation (EEC) No 4136/86 provides for the possibility of consultations in case of fraud or circumvention of the provisions of agreements on textiles concluded between the European Economic Community and supplier third countries;
27 Pravna redakcija
DRUGO
Vse informacije o potekajočem ali preteklem izogibanju določbam te uredbe se uradno sporočijo pristojnim organom držav članic, kot so našteti v Prilogi V, ter, neposredno ali prek teh pristojnih organov, Komisiji.
Any information that the provisions of this Regulation are being, or have been, circumvented shall be notified to the competent authorities of the Member States, as listed in Annex V, and, directly or through these competent authorities, to the Commission.
28 Pravna redakcija
promet
CELEX: 21997A1128(01)
Ne glede na člen 100, določbe tega naslova ne vplivajo na uporabo katerega koli ukrepa s strani ene ali druge pogodbenice, potrebnega za preprečevanje izogibanja njenim ukrepom glede dostopa tretje države na njen trg v skladu z določbami tega sporazuma.
Notwithstanding Article 100, the provisions of this Title shall not prejudice the application by each Party of any measure necessary to prevent the circumvention, through the provisions of this Agreement, of its measures concerning third country access to its market.
29 Pravna redakcija
DRUGO
Obravnavanje po načelu največjih ugodnosti, odobreno v skladu z določbami tega naslova se ne uporablja za davčne ugodnosti, ki jih pogodbenici zagotavljata ali jih bosta zagotavljali v prihodnje na podlagi sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov.
The most-favoured-nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages which the Parties are providing or will provide in the future on the basis of agreements to avoid double taxation, or other tax arrangements.
30 Pravna redakcija
promet
CELEX: 22004A0320(03)
Obravnavanje po načelu največjih ugodnosti, odobreno v skladu z določbami tega naslova, se ne uporablja za davčne ugodnosti, ki jih pogodbenici zagotavljata ali jih bosta zagotavljali v prihodnje na podlagi sporazumov o izogibanju dvojnega obdavčenja ali drugih davčnih dogovorov.
The Most-Favoured-Nation treatment granted in accordance with the provisions of this Title shall not apply to the tax advantages that the Parties are providing or will provide in the future on the basis of agreements designed to avoid double taxation or other tax arrangements.
31 Pravna redakcija
promet
CELEX: 31997R2026
ker kljub temu, da Sporazum o subvencijah ne vsebuje določb o izogibanju izravnalnim ukrepom, obstaja možnost takega izogibanja na podoben, če ne celo enak način, kakršen je izogibanje protidampinškim ukrepom; ker se zato zdi primerno, da se v tej uredbi sprejme določba proti izogibanju;
Whereas, even though the Subsidies Agreement does not contain provisions concerning circumvention of countervailing measures, the possibility of such circumvention exists, in terms similar, albeit not identical, to the circumvention of anti-dumping measures; whereas it appears therefore appropriate to enact an anti-circumvention provision in this Regulation;
32 Pravna redakcija
promet
CELEX: 22002A1221(01)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Nepala in Skupnosti dogovorijo o sprejetju ukrepov iz člena 5(4) tega sporazuma in vseh drugih ukrepov, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Nepal and the Community may agree to take the measures set out in Article 5 (4) of this Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
33 Pravna redakcija
promet
CELEX: 21997A1128(01)
Obravnava po načelu največjih ugodnosti, odobrena v skladu z določbami tega naslova ali naslova V se ne uporablja za davčne ugodnosti, ki jih pogodbenici zagotavljata ali jih bosta zagotavljali v prihodnosti na podlagi sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov.
The most-favoured-nation treatment granted in accordance with the provisions of this Title or of Title V shall not apply to the tax advantages which the Parties are providing or will provide in the future on the basis of agreements to avoid double taxation, or other tax arrangements.
34 Pravna redakcija
promet
CELEX: 22003A0122(01)
Če dovolj dokazov kaže, da se je določbam tega protokola izogibalo ali se jih kršilo, se lahko pristojni organi Laosa in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 5(4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev ponovnega takšnega izogibanja ali kršitve.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Laos and the Community may agree to take the measures set out in Article 5(4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
35 Pravna redakcija
promet
CELEX: 22002A1224(03)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Kambodže in Skupnosti dogovorijo o sprejetju ukrepov iz člena 5(4) tega sporazuma in vseh drugih ukrepov, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Cambodia and the Community may agree to take the measures set out in Article 5 (4) of this Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
36 Pravna redakcija
promet
CELEX: 22001A0126(01)
Če dovolj dokazov kaže, da se je določbam tega dodatka izognilo ali se jih kršilo, se lahko pristojni organi Hrvaške in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 10 (4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Appendix have been circumvented or infringed, the competent authorities of Croatia and the Community may agree to take the measures set out in Article 10(4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
37 Pravna redakcija
promet
CELEX: 21994A0517(20)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Ukrajine in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 6 (4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Ukraine and the Community may agree to take the measures set out in Article 6 (4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
38 Pravna redakcija
promet
CELEX: 21994A0517(04)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Belorusije in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 6(4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Belarus and the Community may agree to take the measures set out in Article 6 (4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
39 Pravna redakcija
promet
CELEX: 21994A0517(14)
Brez poseganja v Protokol 6 o medsebojni pomoči v carinskih zadevah k Evropskemu sporazumu se pogodbenici sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Dodatka A k temu protokolu.
Without prejudice to Protocol 6 on mutual assistance in customs matters to the Europe Agreement, the Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Appendix A to this Protocol.
40 Pravna redakcija
promet
CELEX: 21994A0517(14)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Romunije in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 11 (4) Protokola, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Romania and the Community may agree to take the measures set out in Article 11 (4) of the Protocol, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
41 Pravna redakcija
promet
CELEX: 21994A0517(21)
Če dovolj dokazov kaže, da se je določbam tega protokola izognilo ali se jih kršilo, se lahko pristojni organi Uzbekistana in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 6 (4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Protocol have been circumvented or infringed, the competent authorities of Uzbekistan and the Community may agree to take the measures set out in Article 6 (4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
42 Pravna redakcija
DRUGO
Nobena določba tega naslova se ne razlaga tako, da bi pogodbenicama preprečevala sprejem ali uveljavitev ukrepov za preprečevanje izogibanja davkom ali davčnim utajam v skladu z davčnimi določbami sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov ali notranje davčne zakonodaje.
Nothing in this Title shall be construed to prevent the adoption or enforcement by the Parties of any measures aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements, or domestic fiscal legislation.
43 Pravna redakcija
promet
CELEX: 21997A0520(04)
Brez poseganja v Protokol št. 6 k Evropskemu sporazumu o medsebojni pomoči v carinskih zadevah se pogodbenici sporazumeta, da bosta vzpostavili sistem upravnega sodelovanja, da bi preprečili in učinkovito obravnavali vse probleme, ki izhajajo iz izogibanja v skladu z določbami Dodatka A k temu protokolu.
Without prejudice to Protocol No 6 on mutual assistance in customs matters to the Europe Agreement, the Parties agree to establish a system of administrative cooperation to prevent and to address effectively all problems arising from circumvention in accordance with the provisions of Appendix A of this Protocol.
44 Pravna redakcija
promet
CELEX: 21998A0219(02)
Nobena določba tega naslova se ne razlaga tako, da bi pogodbenicama preprečevala sprejem ali uveljavitev ukrepov za preprečevanje izogibanja davkom ali davčnim utajam v skladu z davčnimi določbami sporazumov o izogibanju dvojnemu obdavčenju ali drugih davčnih dogovorov ali notranje davčne zakonodaje.
Nothing in this Title shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements, or domestic fiscal legislation.
45 Pravna redakcija
promet
CELEX: 22001A0322(01)
Če dovolj dokazov kaže, da se je določbam tega dodatka izognilo ali se jih kršilo, se lahko pristojni organi Bosne in Hercegovine in Skupnosti dogovorijo, da sprejmejo ukrepe, določene v členu 10 (4) Sporazuma, in vse druge ukrepe, ki so potrebni za preprečitev nadaljnjega takšnega izogibanja ali kršitev.
Where sufficient evidence shows that the provisions of this Appendix have been circumvented or infringed, the competent authorities of Bosnia and Herzegovina and the Community may agree to take the measures set out in Article 10(4) of the Agreement, and any other measures as are necessary to prevent a recurrence of such circumvention or infringement.
46 Pravna redakcija
promet
CELEX: 21997A1128(01)
Nobena določba tega naslova ali naslova V se ne razlaga tako, da bi pogodbenicama preprečevala sprejem ali uveljavitev ukrepov za preprečevanje izogibanja davkom ali davčnim utajam v skladu z davčnimi določbami sporazumov o izogibanju dvojnemu obdavčenju in drugih davčnih dogovorov ali notranje davčne zakonodaje.
Nothing in this Title of in Title V shall be construed to prevent the adoption or enforcement by the Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation and other tax arrangements, or domestic fiscal legislation.
47 Pravna redakcija
promet
CELEX: 22002A1221(01)
Če postopek preverjanja, omenjen v členu 20, ali če informacije, ki jih imajo na voljo pristojni organi Skupnosti ali Nepala, nakazujejo ali je videti, da nakazujejo, da se določbam tega sporazuma izogiba ali se jih krši, pogodbenici tesno sodelujeta z ustrezno nujnostjo, da preprečita vsako takšno izogibanje ali kršitev.
Where the verification procedure referred to in Article 20 or where information available to the competent authorities of the Community or of Nepal indicates or appears to indicate that the provisions of this Agreement are being circumvented or infringed, the two Parties shall cooperate closely and with the appropriate urgency in order to prevent or remedy any such circumvention or infringement.
48 Pravna redakcija
promet
CELEX: 21994A0517(14)
Če postopek preverjanja, naveden v členu 21, ali če informacije, ki jih imajo na voljo pristojni organi Skupnosti ali Romunije, nakazujejo ali je videti, da nakazujejo, da se določbam tega protokola izogiba ali se jih krši, pogodbenici tesno sodelujeta z ustrezno nujnostjo, da preprečita vsako takšno izogibanje ali kršitev.
Where the verification procedure referred to in Article 21 or where information available to the competent authorities of the Community or of Romania indicates or appears to indicate that the provisions of this Protocol are being circumvented or infringed, the two Parties shall cooperate closely and with the appropriate urgency in order to prevent any such circumvention or infringement.
49 Pravna redakcija
promet
CELEX: 21994A0517(20)
Če postopek preverjanja, omenjen v členu 20, ali če informacije, ki jih imajo na voljo pristojni organi Skupnosti ali Ukrajine, nakazujejo ali je videti, da nakazujejo, da se določbam tega sporazuma izogiba ali se jih krši, pogodbenici tesno sodelujeta z ustrezno nujnostjo, da preprečita vsako takšno izogibanje ali kršitev.
Where the verification procedure referred to in Article 20 or where information available to the competent authorities of the Community or of Ukraine indicates or appears to indicate that the provisions of this Agreement are being circumvented or infringed, the two Contracting Parties shall cooperate closely and with the appropriate urgency in order to prevent any such circumvention or infringement.
50 Pravna redakcija
promet
CELEX: 21997A0520(04)
Če postopek preverjanja, omenjen v členu 21, ali če informacije, ki jih imajo na voljo pristojni organi Skupnosti ali Romunije, nakazujejo ali je videti, da nakazujejo, da se določbam tega protokola izogiba ali se jih krši, pogodbenici tesno sodelujeta z ustrezno nujnostjo, da preprečita vsako takšno izogibanje ali kršitev.
Where the verification procedure referred to in Article 21, or where information available to the competent authorities of the Community or of Romania indicates or appears to indicate that the provisions of this Protocol are being circumvented or infringed, the two Parties shall cooperate closely and with the appropriate urgency in order to prevent any such circumvention or infringement.
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