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odbitek davka na dodano vrednost
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
b) davek na dodano vrednost, ki ga je zavezanec uveljavil kot odbitek davka v skladu z zakonom, ki ureja davek na dodano vrednost;
b) value added tax which was claimed by the taxable person as a tax deduction in accordance with the act regulating the value added tax;
2 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Za blago in storitve, ki jih bo davčni zavezanec uporabil bodisi za transakcije iz odstavkov 2 in 3, pri katerih je davek na dodano vrednost odbiten, bodisi za transakcije, pri katerih davek na dodano vrednost ni odbiten, je odbiten samo takšen delež davka na dodano vrednost, ki se pripiše prvim transakcijam.
As regards goods and services to be used by a taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, only such proportion of the value added tax shall be deductible as is attributable to the former transactions.
3 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
v števcu skupni znesek letnega prometa brez davka na dodano vrednost, ki se nanaša na transakcije, pri katerih je davek na dodano vrednost odbiten po členu 17(2) in (3),
as numerator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions in respect of which value added tax is deductible under Article 17 (2) and (3),
4 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
v imenovalcu skupni znesek letnega prometa brez davka na dodano vrednost, ki se nanaša na transakcije, vključene v števcu, in transakcije, pri katerih davek na dodano vrednost ni odbiten.
as denominator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions included in the numerator and to transactions in respect of which value added tax is not deductible.
5 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Vsaka nižja stopnja se določi tako, da je pri uporabi take nižje stopnje znesek davka na dodano vrednost takšen, da je od njega mogoče na običajen način odbiti celoten davek na dodano vrednost, ki je odbiten v skladu z določbami člena 17.
Each reduced rate shall be so fixed that the amount of value added tax resulting from the application thereof shall be such as in the normal way to permit the deduction therefrom of the whole of the value added tax deductible under the provisions of Article 17.
6 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
znesek skupnega davka na dodano vrednost od blaga in storitev, ki jih kupijo vsa kmetijska, gozdarska in ribiška podjetja posamezne države članice, za katere velja sistem pavšalne ureditve, če bi bil takšen davek za kmeta odbiten v skladu s členom 17, če bi zanj veljala splošna ureditev davka na dodano vrednost,
the amount of the total value added tax attaching to the goods and services purchased by all agricultural, forestry and fisheries undertakings of each Member State subject to the flat-rate scheme where such tax would be deductible under Article 17 by a farmer subject to the normal value added tax scheme,
7 Prevajalska redakcija
izobraževanje
CELEX: 31977L0388
Davčni zavezanec opravi odbitek tako, da od skupnega zneska davka na dodano vrednost, dolgovanega za dano davčno obdobje, odšteje skupni znesek davka, za katerega je v istem obdobju nastala pravica do odbitka, ki se lahko uveljavlja v skladu z določbami odstavka 1.
The taxable person shall effect the deduction by subtracting from the total amount of value added tax due for a given tax period the total amount of the tax in respect of which, during the same period, the right to deduct has arisen and can be exercised under the provisions of paragraph 1.
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odbitek davka na dodano vrednost