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1–16/16
odmera in pobiranje 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 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;
3 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.
4 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.
5 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.
6 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.
7 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.
8 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.
9 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.
10 Končna redakcija
delo in sociala
DRUGO
Vsaka informacija, ki jo prejme država pogodbenica na podlagi prvega odstavka, 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 davkov, izterjavi ali pregonu ali pri odločanju o pritožbah glede davkov iz prvega odstavka. Te osebe ali organi uporabljajo informacije samo v te namene.
Any information received under paragraph 1 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 paragraph 1. Such persons or authorities shall use the information only for such purposes.
11 Končna redakcija
delo in sociala
DRUGO: 025-12-76-2008-1
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 ta sporazum.
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 covered by the Agreement.
12 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
Če pa se informacija šteje za tajnost v državi, ki informacijo da, 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; te osebe ali organi uporabljajo informacije samo v te namene, vendar pa jih lahko razkrijejo v sodnih postopkih ali pri sodnih odločitvah.
However, if the information is originally regarded as secret in the transmitting state it 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 which are the subject of the Convention, such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings or in judicial decisions.
13 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
preverjanje deklaracije blaga in spremnih listin, pregled blaga, odmera in pobiranje uvoznih dajatev in davkov ter prepustitev blaga.
checking of the goods declaration and accompanying documents, examination of the goods, assessment and collection of import duties and taxes and release of the goods.
14 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
Carinski organi zahtevajo samo tiste podatke, ki so nujni za odmero in pobiranje kakršnih koli pripadajočih izvoznih dajatev in davkov, kakršno koli povračilo ali izvzetje od notranjih dajatev in davkov, sestavljanje statistik in uporabo drugih zakonov in predpisov, ki jih je carinska uprava odgovorna izvajati.
The customs authorities shall require only such particulars as are deemed necessary for the assessment and collection of any export duties and taxes chargeable, any repayment of, or exemption from, internal duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing.
15 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
Nacionalna zakonodaja mora zagotavljati, da v primerih, ko bi zaradi odkrite napake v deklaraciji blaga ali pri odmeri uvoznih dajatev in davkov prišlo bodisi do pobiranja dodatnih uvoznih dajatev in davkov v zanemarljivem znesku bodisi do povračila takšnega zneska, carina tega zneska ne pobere oziroma ga ne povrne.
National legislation shall provide that where errors found in the goods declaration or in the assessment of the import duties and taxes entail either the collection of additional import duties and taxes in an amount regarded as negligible, or the refund of such an amount, the customs shall not collect or refund that amount.
16 Prevajalska redakcija
izobraževanje
CELEX: 31985D0204
Pristojni organi lahko zahtevajo, da deklaracija blaga zagotavlja le tiste podatke, za katere ocenjujejo, da so nujni za odmero in pobiranje uvoznih dajatev in davkov, zbiranje statističnih podatkov in uporabo drugih zakonov in predpisov, ki jih je carinska uprava pristojna izvajati.
The competent authorities shall require the goods declaration to provide only such particulars as are deemed necessary for the assessment and collection of import duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing.
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1–16/16
odmera in pobiranje davka