Iskalni niz je ali predolg ali pa vsebuje preveč besed.
Prevodi: sl > en
1–38/38
obračunavanje davka
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
X. OBRAČUNAVANJE IN PLAČEVANJE DAVKA
X. CALCULATIONS AND PAYMENTS OF THE TAX
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(obveznost obračunavanja in plačevanja davka)
(Obligation to calculate and pay the tax)
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Zavezancu se v dobo iz drugega odstavka 24. člena tega Zakona všteva tudi čas obračunavanja zalog pred dnem začetka uporabe tega zakona po 14. členu zakona o davku od dobička pravnih oseb (Uradni list RS, št. 14/03 - uradno prečiščeno besedilo), in sicer od zadnje spremembe izbrane metode.
(1) A taxable person's period referred to in the second paragraph of Article 24 of this Act shall also include the period of calculating inventories prior to the date of application of this Act subject to Article 14 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), starting with the last change of the method selected.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) Ne glede na določbo prvega odstavka tega člena, zavezanec, ki obračunava zaloge po 14. členu Zakona o davku od dobička pravnih oseb (Uradni list RS, št. 14/03 - uradno prečiščeno besedilo), lahko z dnem začetka uporabe tega zakona izbere drugo metodo obračunavanja zalog, pri tem pa mora prikazati vrednostni učinek sprememb.
(2) Notwithstanding the provision of the first paragraph of this Article, a taxable person calculating the inventories subject to Article 14 of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text) may, as at the date of application of this Act, select another method of calculating inventories, and shall be obliged to show the effect of the changes in terms of value.
5 Končna redakcija
DRUGO
Brez poseganja v postopek iz člena 27 Direktive 77/388/EGS lahko Latvija eno leto od dne pristopa še naprej uporablja poenostavljen postopek za obračunavanje davka na dodano vrednost od poslov z lesom.
Without prejudice to the procedure set out in Article 27 of Directive 77/388/EEC, Latvia may continue to apply a simplified procedure for charging value added tax on timber transactions until one year after the date of accession.
6 Končna redakcija
DRUGO
ker zdaj ni možno predvideti, kako in v kakšnem časovnem obdobju lahko usklajevanje prometnih davkov doseže svoj namen - odpravo obračunavanja davka pri uvozu in oprostitev davka pri izvozu v trgovanju med državami članicami;
Whereas it is not possible to foresee at present how and within what period the harmonisation of turnover taxes can achieve the aim of abolishing the imposition of tax on importation and the remission of tax on exportation in trade between Member States;
7 Končna redakcija
DRUGO
Vendar lahko države članice do odprave obračunavanja davka pri uvozu in oprostitve davka pri izvozu v medsebojnem trgovanju na podlagi posvetovanja, določenega v členu 5, uporabljajo ta sistem samo do vključno faze prodaje na debelo, po potrebi pa lahko uvedejo poseben dodaten davek v fazi prodaje na drobno ali v predhodni fazi.
However, until the abolition of the imposition of tax on importation and the remission of tax on exportation in trade between Member States, Member States may, subject to the consultation provided for in Article 5, apply this system only up to and including the wholesale trade stage, and may apply, as appropriate, a separate complementary tax at the retail trade stage or at the preceding stage.
8 Končna redakcija
DRUGO
ker je torej v interesu skupnega trga doseči takšno usklajenost zakonodaje o prometnem davku, da bo, kolikor je le mogoče, izločila dejavnike, ki bi utegnili izkrivljati konkurenco bodisi na ravni Skupnosti ali na nacionalni ravni ter posledično omogočiti odpravo obračunavanja davka pri uvozu in oprostitve davka pri izvozu v trgovanju med državami članicami;
whereas it is therefore in the interest of the commom market to achieve such harmonisation of legislation concerning turnover taxes as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level, and make it possible subsequently to achieve the aim of abolishing the imposition of tax on importation and the remission of tax on exportation in trade between Member States;
9 Končna redakcija
CELEX: 32004L0022
Države članice lahko predpišejo uporabo merilnih instrumentov iz člena 1 za merilne naloge zaradi javnega interesa, javnega zdravja, javne varnosti, javnega reda, varovanja okolja, zaščite potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja, če menijo, da je to upravičeno.
Member States may prescribe the use of measuring instruments mentioned in Article 1 for measuring tasks for reasons of public interest, public health, public safety, public order, protection of the environment, protection of consumers, levying of taxes and duties and fair trading, where they consider it justified.
10 Končna redakcija
CELEX: 32004L0022
"zakonsko urejeni meroslovni nadzor" pomeni nadzor nad merilnimi nalogami, ki se izvajajo na področju uporabe merilnega instrumenta, zaradi javnega interesa, javnega zdravja, javne varnosti, javnega reda, varovanja okolja, zaščite potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja;
"legal metrological control" means the control of the measurement tasks intended for the field of application of a measuring instrument, for reasons of public interest, public health, public safety, public order, protection of the environment, levying of taxes and duties, protection of the consumers and fair trading;
11 Končna redakcija
CELEX: 32004L0022
Ti instrumenti lahko zaradi javnega interesa, javnega zdravja, varnosti in reda, varovanja okolja in potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja, ki neposredno in posredno na veliko načinov vplivajo na vsakdanje življenje, zahtevajo uporabo merilnih instrumentov, ki so pod zakonskim nadzorom.
Those responding to reasons of public interest, public health, safety and order, protection of the environment and the consumer, of levying taxes and duties and of fair trading, which directly and indirectly affect the daily life of citizens in many ways, may require the use of legally controlled measuring instruments.
12 Končna redakcija
DRUGO
Da bi Komisija omogočila Svetu razpravljati o tem in po možnosti sprejeti odločitve pred iztekom prehodnega obdobja, mora do konca leta 1968 predložiti Svetu predloge, kako in v kakšnem časovnem obdobju lahko usklajevanje prometnih davkov doseže svoj namen - odpravo obračunavanja davka pri uvozu in oprostitve davka pri izvozu v trgovanju med državami članicami - ob zagotovitvi nevtralnosti teh davkov, kar zadeva poreklo blaga ali storitev.
In order to enable the Council to discuss this, and if possible to take decisions before the end of the transitional period, the Commission shall submit to the Council, before the end of 1968, proposals as to how and within what period the harmonisation of turnover taxes can achieve the aim of abolishing the imposition of tax on importation and the remission of tax on exportation in trade between Member States, while ensuring the neutrality of those taxes as regards the origin of the goods or services.
13 Pravna redakcija
delo in sociala
CELEX: 32004L0007
Ukrepi za poenostavitev postopka obračunavanja davka ne smejo, razen v zanemarljivi meri, vplivati na skupni znesek davčnih prihodkov države članice v fazi končne potrošnje.
Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.
14 Pravna redakcija
delo in sociala
CELEX: 32004L0007
Na predlog Komisije lahko Svet soglasno dovoli kateri koli državi članici, da uvede posebne ukrepe, ki odstopajo od določb te direktive, za poenostavitev postopka obračunavanja davka ali za preprečevanje nekaterih vrst davčnih utaj ali izogibanja davkom.
The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
15 Pravna redakcija
delo in sociala
CELEX: 32004L0007
(6) V drugem stavku odstavka 1 člena 27 Direktive 77/388/EGS je poudarjeno, da je presoja zanemarljivega obsega vpliva ukrepa za poenostavitev postopka obračunavanja davka v fazi končne potrošnje narejena globalno, s sklicevanjem na makroekonomske napovedi v zvezi z možnim vplivom ukrepa na lastna sredstva Skupnosti, pridobljena z DDV.
(6) In the second sentence of paragraph 1 of Article 27 of Directive 77/388/EEC it is emphasised that the assessment of the negligible extent of the effect of the simplification measure on the amount of tax due at the final consumption stage is made in a global manner by reference to macroeconomic forecasts relating to the likely impact of the measure on the Community's own resources provided from VAT.
16 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Ta standard nadomesti MRS 12 - Obračunavanje davka od dobička, sprejet leta 1979.
This Standard supersedes IAS 12, accounting for taxes on income, approved in 1979.
17 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Ta standard ("MRS 12 (spremenjen)") nadomešča MRS 12 - Obračunavanje davka od dobička ("izvirni MRS 12").
This Standard ("IAS 12 (revised)") replaces IAS 12, accounting for taxes on income ("the original IAS 12").
18 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Ukrepi za poenostavitev postopka za obračunavanje davka ne smejo, razen v zanemarljivem obsegu, vplivati na znesek dolgovanega davka v fazi končne potrošnje.
Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the amount of tax due at the final consumption stage.
19 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Do datuma, ki ga na predlog Komisije soglasno določi Svet, ki pa ne sme biti kasnejši od datuma, na katerega se odpravi obračunavanje davka pri uvozu in odpustitev davka pri izvozu v trgovini med državami članicami:
Until a date to be fixed by the Council acting unanimously on a proposal from the Commission, but which shall not be later than that on which the charging of tax on imports and the remission of tax on exports in trade between the Member States are abolished:
20 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Oktobra 1996 je odbor sprejel spremenjeni standard MRS 12 (spremenjen 1996) - Davek od dobička, ki je nadomestil MRS 12 (preoblikovan 1994) - Obračunavanje davka od dobička.
In October 1996, the Board approved a revised Standard, IAS 12 (revised 1996), income taxes which superseded IAS 12 (reformatted 1994), accounting for taxes on income.
21 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Ta standard se uporablja pri obračunavanju davka od dobička.
This Standard should be applied in accounting for income taxes.
22 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Če podjetje uporabi ta standard pri računovodskih izkazih za obdobja, ki se začno pred 1. januarjem 1998, mora razkriti, da je uporabilo ta standard namesto MRS 12 - Obračunavanje davka od dobička, sprejetega leta 1979.
If an enterprise applies this Standard for financial statements covering periods beginning before 1 January 1998, the enterprise should disclose the fact it has applied this Standard instead of IAS 12, accounting for taxes on income, approved in 1979.
23 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Obračunavanje davka, ki ga mora plačati bodisi obvladujoče podjetje bodisi odvisna podjetja od dobička, zadržanega v odvisnih podjetjih in pripadajočega obvladujočemu podjetju, poteka v skladu z MRS 12 - Davek od dobička.
Taxes payable by either the parent or its subsidiaries on distribution to the parent of the profits retained in subsidiaries are accounted for in accordance with IAS 12, income taxes.
24 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Nižje stopnje in oprostitve z vračilom davka, plačanega v predhodni fazi, ki veljajo 31. decembra 1975 in izpolnjujejo pogoje iz zadnje alinee člena 17 Druge direktive Sveta z dne 11. aprila 1967, se lahko uporabljajo do datuma, ki ga soglasno določi Svet na predlog Komisije, ki pa ne sme biti kasnejši od datuma, ko se obračunavanje davka pri uvozu in odpustitev davka pri izvozu v trgovini med državami članicami odpravi.
Reduced rates and exemptions with refund of the tax paid at the preceding stage which are in force on 31 December 1975, and which satisfy the conditions stated in the last indent of Article 17 of the second Council Directive of 11 April 1967, may be maintained until a date which shall be fixed by the Council, acting unanimously on a proposal from the Commission, but which shall not be later than that on which the charging of tax on imports and the remission of tax on exports in trade between the Member States are abolished.
25 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Na predlog Komisije lahko Svet soglasno dovoli katerikoli državi članici, da uvede posebne ukrepe za odstopanje od določb te direktive, za poenostavitev postopka za obračunavanje davka ali za preprečevanje določenih vrst davčnih utaj ali izogibanja davkom.
The Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance.
26 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Tiste države članice, ki 1. januarja 1977 uporabljajo posebne ukrepe, navedene v odstavku 1 zgoraj, lahko te ukrepe ohranijo pod pogojem, da o njih do 1. januarja 1978 uradno obvestijo Komisijo, in, če so takšna odstopanja namenjena poenostavitvi postopka za obračunavanje davka, da so v skladu z zahtevo iz odstavka 1 zgoraj.
Those Member States which apply on 1 January 1977 special measures of the type referred to in paragraph 1 above may retain them providing they notify the Commission of them before 1 January 1978 and providing that where such derogations are designed to simplify the procedure for charging tax they conform with the requirement laid down in paragraph 1 above.
27 Prevajalska redakcija
izobraževanje
CELEX: 32003R1725
Glavni predmet obravnave pri obračunavanju davka od dobička je, kako obračunati sedanje in prihodnje davčne posledice:
The principal issue in accounting for income taxes is how to account for the current and future tax consequences of:
28 Prevajalska redakcija
izobraževanje
CELEX: 31992L0077
Ti ukrepi lahko vključujejo uvedbo sistema obračunavanja DDV za dobave zlata med davčnimi zavezanci v isti državi članici, ki določa, da davek plača kupec v imenu prodajalca in hkrati kupcu daje pravico do odbitka enakega zneska davka kot vstopnega davka.";
These measures may include the introduction of a system of accounting for VAT on supplies of gold between taxable persons in the same Member State which provides for the payment of tax by the buyer on behalf of the seller and a simultaneous right for the buyer to a deduction of the same amount of tax as input tax.';
29 Prevajalska redakcija
izobraževanje
CELEX: 31993D0454
z dne 22. julija1993 o določitvi davkov, povezanih s proizvodnjo in uvozom, za namene izvajanja člena 1 Direktive Sveta 89/130/EGS, Euratom o usklajevanju načinov za obračunavanje bruto nacionalnega proizvoda po tržnih cenah
COMMISSION DECISION of 22 July 1993 defining taxes linked to production and imports for the purpose of the implementation of Article 1 of Council Directive 89/130/EEC, Euratom on the harmonization of the compilation of gross national product at market prices
30 Prevajalska redakcija
izobraževanje
CELEX: 31995L0059
ker mora, kar zadeva trošarine, uskladitev struktur imeti za posledico konkurenco med različnimi kategorijami tobačnih izdelkov iz iste skupine, ki naj je obračunavanje davkov ne izkrivlja in mora pripeljati do odprtja nacionalnih trgov držav članic;
Whereas, as far as excise duties are concerned, harmonization of structures must, in particular, result in competition in the different categories of manufactured tobacco belonging to the same group not being distorted by the effects of the charging of the tax and, consequently, in the opening of the national markets of the Member States;
31 Prevajalska redakcija
izobraževanje
CELEX: 32004L0022
Države članice lahko predpišejo uporabo merilnih instrumentov iz člena 1 za merilne naloge zaradi javnega interesa, javnega zdravja, javne varnosti, javnega reda, varovanja okolja, zaščite potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja, če menijo, da je to upravičeno.
Member States may prescribe the use of measuring instruments mentioned in Article 1 for measuring tasks for reasons of public interest, public health, public safety, public order, protection of the environment, protection of consumers, levying of taxes and duties and fair trading, where they consider it justified.
32 Prevajalska redakcija
izobraževanje
CELEX: 32004L0022
"zakonsko urejeni meroslovni nadzor" pomeni nadzor nad merilnimi nalogami, ki se izvajajo na področju uporabe merilnega instrumenta, zaradi javnega interesa, javnega zdravja, javne varnosti, javnega reda, varovanja okolja, zaščite potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja;
"legal metrological control" means the control of the measurement tasks intended for the field of application of a measuring instrument, for reasons of public interest, public health, public safety, public order, protection of the environment, levying of taxes and duties, protection of the consumers and fair trading;
33 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Države članice, ki bi pri uporabi splošne davčne ureditve za majhna podjetja lahko naletele na težave zaradi njihovih dejavnosti ali strukture, imajo izbiro, da pod takšnimi pogoji in s takšnimi omejitvami, kot jih lahko določijo, vendar s pogojem posvetovanj iz člena 29, uporabljajo poenostavljene postopke, kot so pavšalne ureditve za obračunavanje in pobiranje davka, če to ne vodi k zmanjšanju davka.
Member States which might encounter difficulties in applying the normal tax scheme to small undertakings by reason of their activities or structure shall have the option, under such conditions and within such limits as they may set but subject to the consultation provided for in Article 29, of applying simplified procedures such as flat-rate schemes for charging and collecting the tax provided they do not lead to a reduction thereof.
34 Prevajalska redakcija
izobraževanje
CELEX: 32004L0022
Ti instrumenti lahko zaradi javnega interesa, javnega zdravja, varnosti in reda, varovanja okolja in potrošnikov, obračunavanja davkov in dajatev ter poštenega trgovanja, ki neposredno in posredno na veliko načinov vplivajo na vsakdanje življenje, zahtevajo uporabo merilnih instrumentov, ki so pod zakonskim nadzorom.
Those responding to reasons of public interest, public health, safety and order, protection of the environment and the consumer, of levying taxes and duties and of fair trading, which directly and indirectly affect the daily life of citizens in many ways, may require the use of legally controlled measuring instruments.
35 Prevajalska redakcija
izobraževanje
CELEX: 32004L0007
V drugem stavku odstavka 1 člena 27 Direktive 77/388/EGS je poudarjeno, da je presoja zanemarljivega obsega vpliva ukrepa za poenostavitev postopka obračunavanja davka v fazi končne potrošnje narejena globalno, s sklicevanjem na makroekonomske napovedi v zvezi z možnim vplivom ukrepa na lastna sredstva Skupnosti, pridobljena z DDV.
In the second sentence of paragraph 1 of Article 27 of Directive 77/388/EEC it is emphasised that the assessment of the negligible extent of the effect of the simplification measure on the amount of tax due at the final consumption stage is made in a global manner by reference to macroeconomic forecasts relating to the likely impact of the measure on the Community's own resources provided from VAT.
36 Prevajalska redakcija
izobraževanje
CELEX: 31986R1797
ker je Sklep 79/8/EGS predstavnikov vlad držav članic, ki so se 18. decembra 1978 sestali v okviru Sveta v zvezi z odpravo nekaterih poštnih pristojbin za predložitev carini [4], odpravil obračunavanje pristojbin za predložitev carini za pošiljke blaga, poslane iz države članice, in izvzetje od prometnega davka in trošarin pri uvozu;
Whereas Decision 79/8/EEC of the representatives of the Governments of the Member States of the European Economic Community, meeting within the Council, of 18 December 1978 on the abolition of certain postal charges for customs presentation (4) put an end to the levying of customs presentation charges in respect of consignments of goods sent from a Member State and benefiting on importation from exemption from turnover taxes and excise duties;
37 Prevajalska redakcija
izobraževanje
CELEX: 31994L0005
Zaradi poenostavitve postopka obračunavanja davka in s pogojem posvetovanja iz člena 29, lahko za določene transakcije ali določene kategorije obdavčljivih preprodajalcev, države članice določijo, da se davčna osnova za dobave blaga po posebni ureditvi obdavčevanja dosežene razlike v ceni, določi za vsako davčno obdobje, v katerem mora obdavčljiv preprodajalec predložiti obračun iz člena 22(4).
In order to simplify the procedure for charging the tax and subject to the consultation provided for in Article 29, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount of supplies of goods subject to the special arrangements for taxing the margin shall be determined for each tax period during which the taxable dealer must submit the return referred to in Article 22 (4).
38 Prevajalska redakcija
izobraževanje
CELEX: 31994D0798
naj bi zagotovil, da se blago, če je naslovnik navzoč pri carinjenju in tako zahteva, lahko carini po ustreznih stopnjah uvoznih dajatev in davkov, ki se veljajo za to blago, vendar pa lahko v tem primeru carinski organi zahtevajo, da se na ta način carini vse carinsko in obdavčljivo blago, in - naj ne bi izključil možnosti, da carinski organi določijo posebne stopnje za visoko obdavčljivo blago ali da celo nekatero blago izključijo iz sistema ugodnosti pavšalnega obračunavanja dajatev.
should provide that goods may, if the addressee is present at clearance and so requests, be charged at their own appropriate rates of import duties and taxes, in which case, however, the customs authorities may require that all the dutiable and taxable goods shall be so charged, and - should not rule out the possibility for customs authorities to determine special rates for high-duty goods or even to exclude some goods from the benefit of the flat-rate system.
Prevodi: sl > en
1–38/38
obračunavanje davka