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odmera davka
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
a) odmero in pobiranje davkov, izterjavo davčnih terjatev in njihovo izvršbo ter
a the assessment and collection of tax, and the recovery and enforcement of tax claims, and
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 80
Določbe tretjega odstavka 22. člena tega zakona se pričnejo uporabljati za odmero davka od premoženja za leto 1996.
Provisions of Article 22, third paragraph shall begin to be used for property tax assessment for 1996.
3 Objavljeno
okolje
Ur. l. RS, št. MP 2004-71
Države pogodbenice lahko plače, honorarje in dnevnice upoštevajo pri odmeri zneska davkov, ki se zaračunavajo na dohodek iz drugih virov;
States Parties may take these salaries, emoluments and allowances into account for the purpose of assessing the amount of taxes to be applied to income from other sources;
4 Objavljeno
okolje
Ur. l. RS, št. MP 2004-71
Države pogodbenice lahko te plače, honorarje in dnevnice upoštevajo pri odmeri zneska davkov, ki se zaračunavajo na dohodek iz drugih virov.
States Parties may take these salaries, emoluments and allowances into account for the purpose of assessing the amount of taxes to be applied to income from other sources.
5 Objavljeno
finance
Ur. l. RS, št. MP 2002-68
Vendar lahko države pogodbenice upoštevajo tako oproščene plače in honorarje pri odmeri davka, ki ga je treba plačati na dohodek iz drugih virov.
The Contracting States may, however, take into account the salaries and emoluments thus exempt when assessing the amount of tax to be applied to income from other sources.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-100
glede na pomembnost zagotavljanja pravilne odmere carinskih dajatev in drugih davkov na uvoz in izvoz blaga kot tudi pravilnega določanja vrednosti in porekla takega blaga;
Considering the importance of ensuring the accurate assessment of Customs duties and other taxes on the importation and exportation of goods, as well as the accurate determination of the value and origin of such goods;
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
b) v zvezi z drugimi davki za davke, odmerjene za obdobja, ki se začnejo prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati sporazum.
b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which the Agreement entered into force.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-2
glede na pomembnost zagotavljanja natančne odmere carinskih dajatev in drugih davkov na uvoz in izvoz blaga kot tudi natančnega določanja vrednosti in porekla takega blaga;
considering the importance of assuring the accurate assessment of customs duties and other taxes on the importation and exportation of goods, as well as the accurate determination of the value and origin of such goods;
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-26
glede na pomembnost zagotavljanja natančne odmere carinskih dajatev in drugih davkov na uvoz in izvoz blaga kot tudi natančnega določanja vrednosti in porekla takega blaga,
Considering the importance of assuring the accurate assessment of Customs duties and other taxes on the importation and exportation of goods, as well as the accurate determination of the value and origin of such goods;
10 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
a) Razen če se ne dovoli odbitek tujega davka na podlagi pododstavka b), se iz osnove za odmero nemškega davka izvzamejo vsi deli dohodka, ki nastanejo v Republiki Sloveniji, in sestavine premoženja v Republiki Sloveniji, ki se v skladu s tem sporazumom lahko obdavčijo v Republiki Sloveniji.
a) Unless foreign tax credit is to be allowed under sub-paragraph b), there shall be exempted from the assessment basis of the German tax any item of income arising in the Republic of Slovenia and any item of capital situated within the Republic of Slovenia which, according to this Agreement, may be taxed in the Republic of Slovenia.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
Od osnove za odmero davkov od premoženja se izvzamejo lastniški deleži, če bi bile dividende, ki bi bile izplačane na njihovi podlagi, oproščene v skladu s predhodnimi stavki.
There shall be exempted from the assessment basis of the taxes on capital any shareholding the dividends of which if paid, would be exempted, according to the foregoing sentences.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
b) v zvezi z drugimi davki za davke, odmerjene za katero koli davčno leto, ki se začne prvega januarja ali po njem v koledarskem letu, ki sledi letu, v katerem začne veljati sporazum.
b) in respect of other taxes, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Agreement enters into force.
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
b) v zvezi z drugimi davki za davke, odmerjene za obdobja, ki se začnejo na prvi dan januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi.
b) in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January of the calendar year next following that in which notice of termination is given.
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
glede na pomembnost zagotavljanja pravilne odmere in pobiranja carin, davkov in drugih dajatev in pristojbin na uvoz ali izvoz blaga ter izvajanja določil o prepovedih, omejitvah in nadzoru,
Considering the importance of assuring the accurate assessment and collection of customs duties, taxes and other charges and fees on the importation or exportation of goods, as well as the implementation of the provisions on prohibitions, restrictions and control;
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
b) v zvezi z drugimi davki za davke, odmerjene za katero koli davčno leto, ki se začne prvega januarja ali po njem v koledarskem letu, ki sledi letu, v katerem je bilo dano obvestilo o odpovedi.
b) in respect of other taxes, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given.
16 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
Prevoznik mora poleg tega povrniti prevoznino, že plačane carine in druge zneske, plačane v zvezi s prevozom izgubljenega blaga, razen trošarin za blago, ki se prevaža med postopkom odmerjanja davka.
4 The carrier must, in addition, refund the carriage charge, customs duties already paid and other sums paid in relation to the carriage of the goods lost except excise duties for goods carried under a procedure suspending those duties.
17 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
Lastna sredstva, ki izvirajo iz davka na dodano vrednost, se izračunajo in preverijo, kot če bi bili Alandski otoki vključeni na področje ozemeljske uporabe Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih Skupni sistem davka na dodano vrednost: enotna osnova za odmero.
Own resources accruing from value added tax shall be calculated and checked as though the Aland Islands were included in the territorial scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment.
18 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
Pri odmeri tega davka se ob upoštevanju pravic tretjih držav in ob morebitni uporabi določb mednarodnih konvencij o dvojnem obdavčevanju šteje, da se take premičnine nahajajo na ozemlju države davčnega domicila.
Such property shall, for the assessment of such duty, be considered as being in the State of domicile for tax purposes, subject to the rights of third States and to the possible application of provisions of international conventions on double taxation.
19 Objavljeno
obramba
Ur. l. RS, št. MP 2001-59
Premičnine, ki pripadajo osebam iz prejšnjega odstavka in so na ozemlju države na katerem te osebe bivajo, so v tej državi oproščene davka na dediščino; glede odmere takega davka se te premičnine obravnavajo, kot da so v matični državi za davčne namene, ob upoštevanju pravic tretjih držav in morebitni uporabi določb mednarodnih konvencij o dvojnem obdavčenju.
Movable property belonging to persons referred to in the preceding paragraph and situated in the territory of the country where they are staying shall be exempt from death duties in that country; such property shall, for the assessment of such duty, be considered as being in the country of domicile for tax purposes, subject to the rights of third countries and to the possible application of provisions of international conventions on double taxation.
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
b) je Zvezni republiki Nemčiji onemogočena odmera davkov od zneskov, ki jih je treba vključiti v dele dohodka rezidenta Zvezne republike Nemčije na podlagi četrtega dela nemškega Zakona o zunanjih davčnih odnosih (Aussensteuergesetz).
b) the Federal Republic of Germany is prevented from levying taxes on amounts which are to be included in the items of income of a resident of the Federal Republic of Germany under the Fourth Part of the German Law on External Tax Relations (Aussensteuergesetz).
21 Objavljeno
finance
Ur. l. RS, št. MP 2001-1
b) ` carinske dajatve` pomenijo vse carine, davke, pristojbine in/ali druge takse, ki se odmerjajo in pobirajo na ozemljih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in taks, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` customs duties` shall mean all duties, taxes, fees or / and other charges which are levied and collected in the territories of the Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
22 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-62
»carinske dajatve« pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki se odmerjajo in pobirajo na ozemljih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
"Customs duties" shall mean all duties, taxes, fees and / or other charges which are levied and collected in the territories of the Contracting Parties, in application of the customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-111
b) ` carinske dajatve` pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki se odmerjajo in pobirajo na ozemljih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` Customs duties` shall mean all duties, taxes, fees or / and other charges which are levied and collected in the territories of the Contracting Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
24 Objavljeno
okolje
Ur. l. RS, št. MP 7
(3) Pri odmeri globe se upošteva tudi storilčevo premoženjsko stanje, višino njegove plače, njegove druge dohodke, njegovo premoženje in njegove družinske obveznosti, pri prekrških s področja davkov in carin pa tudi sorazmerje višine globe z višino prikrajšane dajatve.
(3) The determination of a fine shall take into account the perpetrator's financial conditions, the amount of his salary, his other incomes, his property and family liabilities, while in the case of tax and customs misdemeanours, also the proportion between the fine and the amount of the tax or duty foregone.
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2007-97
b) »carinske dajatve« pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki se odmerjajo in pobirajo na ozemljih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` Customs duties` shall mean all duties, taxes, fees and/or other charges which are levied and collected in the territories of the Contracting Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
26 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
b) »carine« pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki se odmerjajo in pobirajo na državnih območjih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` Customs duties` shall mean all duties, taxes, fees or/and other charges which are levied and collected in the territories of the Contracting Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
27 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-100
b) »carinske dajatve« pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki se odmerjajo in pobirajo na ozemljih držav pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` Customs duties` shall mean all duties, taxes, fees or / and other charges which are levied and collected in the territories of the States of the Contracting Parties, in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of services rendered;
28 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2003-2
b) ` carinske dajatve` pomenijo vse dajatve, davke, pristojbine in/ali druge dajatve, ki jih carinski organi odmerjajo in pobirajo na ozemljih pogodbenic pri uporabi carinske zakonodaje, ne vključujejo pa pristojbin in dajatev, katerih znesek je omejen na približne stroške opravljenih storitev;
b) ` Customs duties` shall mean all duties, taxes, fees, and/or other charges which are levied and collected by the Customs Authorities in the territories of the Contracting Parties in application of customs legislation, but not including fees and charges which are limited in amount to the approximate costs of the services rendered;
29 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Kadar je pri viru odmerjen višji davek od zneska, kot bi ga bilo treba plačati po določbah 10., 11. ali 12. člena, se vloge za vračilo preveč plačanega davka pri pristojnem organu države, ki je odmerila davek, vložijo v petih letih po koncu koledarskega leta, v katerem je bil davek odmerjen.
Where tax has been levied at source in excess of the amount of tax chargeable under the provisions of Articles 10, 11 or 12, applications for the refund of the excess amount of tax have to be lodged with the competent authority of the State having levied the tax, within a period of five years after the expiration of the calendar year in which the tax has been levied.
30 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Kadar se po domači zakonodaji prve omenjene države posamezniku izda odločba o odmeri davka v zvezi z odtujitvijo omenjenih delnic, za katere se šteje, da so bile odtujene ob njegovi izselitvi iz prve omenjene države, se zgornje določbe uporabljajo samo, če je del odmerjenih davkov še neporavnan.
In cases where, under the domestic laws of the first-mentioned State, an assessment has been issued to the individual in respect of the alienation of the aforesaid shares deemed to have taken place at the time of his emigration from the first-mentioned State, the above shall apply only in so far as part of the assessment is still outstanding.
31 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Kadar se po domači zakonodaji prve omenjene države posamezniku, ki se mu dividende plačajo, izda odločba o odmeri davka v zvezi z odtujitvijo omenjenih delnic, za katere se šteje, da so bile odtujene ob njegovi izselitvi iz prve omenjene države, se zgornje določbe uporabljajo samo, če je del odmerjenih davkov še neporavnan.
In cases where, under the domestic laws of the first-mentioned State, an assessment has been issued to the individual to whom the dividend is paid in respect of the alienation of the aforesaid shares deemed to have taken place at the time of his emigration from the first-mentioned State, the above shall apply only as long as part of the assessment is still outstanding.
32 Objavljeno
delo in sociala
DRUGO: Z1-06-0054
Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega stavka.
Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence.
33 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Izmenjava informacij ni omejena s 1. in 2. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega stavka.
The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes referred to in the first sentence.
34 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Izmenjava informacij ni omejena s 1. in 2. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega stavka.
The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence.
35 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Izmenjava informacij ni omejena s 1. in 2. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega stavka.
The exchange of information is not restricted by Articles 1 and 2. Any information re­ceived by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence.
36 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
Izmenjava informacij ni omejena s 1. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov, za katere se uporablja sporazum.
The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement.
37 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Izmenjava informacij ni omejena s 1. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po domači zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov, za katere se uporablja konvencija.
The exchange of information is not restricted by Article 1. Any information so received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention.
38 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Izmenjava informacij ni omejena s 1. členom. Vsaka informacija, ki jo prejme država pogodbenica, se obravnava kot tajnost na isti način kot informacije, pridobljene po notranji zakonodaji te države, in se razkrije samo osebam ali organom (vključno s sodišči in upravnimi organi), udeleženim pri odmeri ali pobiranju, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov, za katere se uporablja konvencija.
The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention.
39 Objavljeno
delo in sociala
Ur. l. RS, št. MP 80
Vrednost točke oziroma kvadratnega metra površine za davek od premoženja po 1. in 2. točki 156. člena zakona o davkih občanov (Uradni list SRS, št. 36/88, 8/89 in Uradni list RS, št. 48/90 in 7/93), se valorizira s koeficientom rasti cen na drobno, ki ga ugotovi Zavod Republike Slovenije za statistiko za obdobje prvih devetih mesecev leta pred letom, za katero oziroma v katerem se davek odmerja, v primerjavi z enakim obdobjem prejšnjega leta.
The value of a point or a square meter of surface for the purposes of property tax assessment in accordance with items 1 and 2 of Article 156 of the Law on Citizens' Taxes (Official Gazette of the Socialist Republic of Slovenia, nos. 36/88, 8/89 and Official Gazette of the Republic of Slovenia, nos. 48/90, 7/93) is to be revaluated using the retail price index, determined by the Statistical Office of the Republic of Slovenia for the period of the first nine months of the year before the year in which (or for which) the tax is being assessed, in comparison with the same period of the previous year.
40 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
(a) če v katerem od primerov iz člena 3(2) dejanje, na katerem temelji nalog za prijetje, po zakonu izvršitvene države ni kaznivo dejanje; vendar pa se v povezavi z davki in dajatvami, carino in deviznim poslovanjem izvršitev naloga za prijetje ne zavrne z razlogom, da zakonodaja izvršitvene države ne odmerja enakih davkov in dajatev ali da ne vsebuje enakih pravil glede davkov, dajatev ter carinskih in deviznih predpisov kot zakonodaja odreditvene države;
(a) if, in one of the cases referred to in Article 3(2), the act on which the arrest warrant is based does not constitute an offence under the law of the executing State; however, in relation to taxes or duties, customs and exchange, execution of the arrest warrant shall not be refused on the ground that the law of the executing State does not impose the same kind of tax or duty or does not contain the same type of rules as regards taxes, duties and customs and exchange regulations as the law of the issuing State;
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DRUGO
dopolnilni dodatek za odmerjene davke, predviden v členu L 532 Zakonika o socialni varnosti.
the compensatory allowance for scheduled taxes provided for in Article L 532 of the Social Security Code;
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DRUGO
enkrat letno dobičke v fiskalnem letu pred odmero davka in specificiran skupni znesek pomoči.
once a year, profits before tax for the fiscal year and the specified total amount of aid.
43 Končna redakcija
CELEX: 32004L0056
lahko dajo na razpolago samo osebam, ki neposredno sodelujejo pri odmeri davka ali pri upravni kontroli te odmere,
may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,
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delo in sociala
DRUGO: 07-04-19
glede na pomembnost zagotavljanja pravilne odmere carin in drugih davkov na uvoz in izvoz blaga ter natančnega določanja vrednosti in porekla takega blaga,
Considering the importance of assuring the accurate assessment of customs duties and other taxes on the importation and exportation of goods, as well as the accurate determination of the value and origin of such goods;
45 Končna redakcija
CELEX: 32004L0056
smejo uporabiti samo za davčne namene ali v zvezi s sodnimi ali upravnimi postopki, ki vključujejo sankcije, sprejete zaradi ali v zvezi z odmero davka ali njeno revizijo.
shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of the tax assessment.
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delo in sociala
DRUGO: 025-12-76-2008-1
v zvezi z davkom, obračunanim za katero koli leto odmere, ki se začne 1. januarja ali po njem v drugem koledarskem letu, ki sledi letu, v katerem začne veljati ta sporazum.
in respect of tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the Agreement enters into force.
47 Končna redakcija
delo in sociala
DRUGO: 025-12-76-2008-1
v zvezi z davkom, obračunanim za katero koli leto odmere, ki se začne 1. januarja ali po njem v drugem koledarskem letu, ki sledi letu, v katerem začne veljati ta sporazum;
in respect of tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the notice is given.
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CELEX: 32004L0056
Poleg tega, države članice lahko posredujejo informacije iz prvega pododstavka za uporabo pri odmeri drugih prelevmanov, dajatev in davkov, ki jih ureja člen 2 Direktive 76/308/EGS [4]."
In addition, Member States may provide for the information referred to in the first subparagraph to be used for assessment of other levies, duties and taxes covered by Article 2 of Directive 76/308/EEC(4)."
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CELEX: 32004L0056
lahko sporočajo samo v zvezi s sodnimi ali upravnimi postopki, ki vključujejo sankcije, sprejete z namenom ali v zvezi z odmero ali revizijo odmere davka in samo osebam, ki neposredno sodelujejo v takšnih postopkih;
may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings;
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ob upoštevanju Šeste direktive Sveta 77/388/EEC z dne 17. maja 1977 o uskladitvi zakonov držav članic, ki se nanašajo na prometne davke - Skupni sistem davka na dodano vrednost (enotna osnova za odmero), zlasti člena 17(4),
Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax (uniform basis of assessment), and particular Article 17 (4) thereof,
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