Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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obdavčljiv obseg
1 Pravna redakcija
promet
CELEX: 32003D0397
Nadaljevati prilagajanje zakonodaje s posebno pozornostjo na izjemah glede DDV, pogojih vračila, obdavčljivem obsegu in posebnih shemah DDV, prav tako na stopnji trošarin, njihovi strukturi in izjemah.
Continue legislative alignment with particular attention to VAT exemptions, refund conditions, taxable scope and special VAT schemes, as well as excise duties levels, structure and exemptions.
2 Pravna redakcija
DRUGO
Začeti usklajevanje trošarin in DDV, zlasti glede stopenj, obsega oproščenih transakcij, obdavčljivega obsega in davčne strukture; zagotoviti, da so novi davčni ukrepi v skladu z načeli etičnega kodeksa za obdavčenje podjetij in odstraniti kakršne koli diskriminatorne ukrepe.
Start the alignment of excise duties and VAT, in particular in respect of rates, scope of exempt transactions, taxable scope and the tax structure; ensure that new tax measures comply with the principles of the code of conduct for business taxation and eliminate any discriminatory measures.
3 Pravna redakcija
DRUGO
kadar obdavčljive transakcije opravlja davčni zavezanec, ki nima sedeža na ozemlju države, in z državo, v kateri ima ta davčni zavezanec sedež, ne obstaja pravni instrument o medsebojni pomoči, ki je po obsegu podoben pomoči, ki jo določata Direktivi 76/308/EGS(*) in 77/799/EGS(**) ter Uredba Sveta (EGS) 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčenja (DDV)(***), lahko države članice sprejmejo ukrepe, da je lahko oseba, ki je dolžna plačati davek, davčni zastopnik, ki ga imenuje davčni zavezanec, ki nima sedeža.
where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC (*) and 77/ 799/EEC (**) and by Council Regulation (EEC) No 218/ 92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***), Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative appointed by the non-established taxable person.
4 Prevajalska redakcija
izobraževanje
CELEX: 32001D0235
Začeti usklajevanje trošarin in DDV, zlasti glede stopenj, obsega oproščenih transakcij, obdavčljivega obsega in davčne strukture;
Start the alignment of excise duties and VAT, in particular in respect of rates, scope of exempt transactions, taxable scope and the tax structure;
5 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
do obsega razpoložljivih možnosti davčnega načrtovanja v podjetju, ki bo ustvarilo obdavčljivi dobiček v ustreznih obdobjih.
tax planning opportunities are available to the enterprise that will create taxable profit in appropriate periods.
6 Prevajalska redakcija
izobraževanje
CELEX: 32000L0065
kadar obdavčljive transakcije opravlja davčni zavezanec, ki nima sedeža na ozemlju države, in z državo, v kateri ima ta davčni zavezanec sedež, ne obstaja pravni instrument o medsebojni pomoči, ki je po obsegu podoben pomoči, ki jo določata direktivi 76/308/EGS * in 77/799/EGS ** ter Uredba Sveta (EGS) 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčenja (DDV) ***, lahko države članice sprejmejo ukrepe, da je lahko oseba, ki je dolžna plačati davek, davčni zastopnik, ki ga imenuje davčni zavezanec, ki nima sedeža.
where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC(8) and 77/799/EEC(9) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(10), Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative appointed by the non-established taxable person.
Prevodi: sl > en
1–6/6
obdavčljiv obseg