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1–50/97
osnova za obračun
1 Pravna redakcija
CELEX: 32003R2286
- osnova za obračun dajatev,
- the tax base,
2 Objavljeno
pravo
Ur. l. RS, št. MP 2004-34
Stroškovna osnova naprav zračnih poti, ki se uporablja za izračun, pomeni stroškovno osnovo predzadnjega leta pred zadevnim obračunskim letom.
The route facility cost base to be used for the calculations shall be the cost base established in respect of the last year but one preceding the financial year concerned.
3 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2005, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine I priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže petdesetih odstotkov letnega povprečja njene proizvodnje teh substanc za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2005 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group I of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed fifty per cent of the annual average of its production of those substances for basic domestic needs for the period 1995 to 1997 inclusive.
4 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2007, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine I priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže petnajstih odstotkov letnega povprečja njene proizvodnje teh substanc za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2007 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group I of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed fifteen per cent of the annual average of its production of those substances for basic domestic needs for the period 1995 to 1997 inclusive.
5 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2007, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine I priloge B za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže petnajstih odstotkov letnega povprečja njene proizvodnje teh substanc za osnovne domače potrebe za obdobje od 1998 do vključno 2000.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2007 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group I of Annex B for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed fifteen per cent of the annual average of its production of those substances for basic domestic needs for the period 1998 to 2000 inclusive.
6 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2003, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine I priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže osemdesetih odstotkov letnega povprečja njene proizvodnje teh substanc za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2003 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group I of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed eighty per cent of the annual average of its production of those substances for basic domestic needs for the period 1995 to 1997 inclusive.
7 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2005, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine II priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže petdesetih odstotkov letnega povprečja njene proizvodnje teh substanc za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2005 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group II of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed fifty per cent of the annual average of its production of those substances for basic domestic needs for the period 1995 to 1997 inclusive.
8 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2010, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine I priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže ničelne ravni.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2010 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group I of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed zero.
9 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Vsaka pogodbenica zagotovi, da za dvanajstmesečno obdobje, ki se začne 1. januarja 2010, in za vsako dvanajstmesečno obdobje po tem njena obračunska raven proizvodnje nadzorovanih substanc iz skupine II priloge A za osnovne domače potrebe pogodbenic iz prvega odstavka 5. člena ne preseže ničelne ravni.
Each Party shall ensure that for the twelve-month period commencing on 1 January 2010 and in each twelve-month period thereafter, its calculated level of production of the controlled substances in Group II of Annex A for the basic domestic needs of the Parties operating under paragraph 1 of Article 5 does not exceed zero.
10 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Ne glede na zadovoljitev osnovnih domačih potreb pogodbenic iz prvega odstavka 5. člena njena obračunska raven proizvodnje lahko preseže to mejo za največ petnajst odstotkov njene obračunske ravni proizvodnje nadzorovanih substanc iz skupine I priloge C, kot je to določeno zgoraj.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to fifteen per cent of its calculated level of production of the controlled substances in Group I of Annex C as defined above.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(3) Zavarovalnice, ki lahko izvajajo pokojninski načrt v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, plačujejo od dejavnosti izvajanja pokojninskega načrta davek po stopnji 0 % od davčne osnove, če sestavijo ločen davčni obračun samo za ta pokojninski načrt.
(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax basis, provided that a separate tax calculation is compiled for this pension scheme only.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(3) Zavarovalnice, ki lahko izvajajo pokojninski načrt v skladu z zakonom, ki ureja pokojninsko in invalidsko zavarovanje, plačujejo od dejavnosti izvajanja pokojninskega načrta davek po stopnji 0% od davčne osnove, če sestavijo ločen davčni obračun samo za ta pokojninski načrt.
(3) Insurance undertakings which are authorised to implement the pension scheme in accordance with the act regulating pension and disability insurance shall pay the tax, as regards the activities relating to implementing the pension scheme, at a 0% rate of the tax base, provided that a separate tax calculation is compiled for this pension scheme only.
13 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Ne glede na zadovoljitev osnovnih domačih potreb pogodbenic iz prvega odstavka 5. člena lahko njena obračunska raven proizvodnje preseže to mejo za količino, ki je enaka letnemu povprečju njene proizvodnje nadzorovanih substanc iz skupine I priloge A za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by a quantity equal to the annual average of its production of the controlled substances in Group I of Annex A for basic domestic needs for the period 1995 to 1997 inclusive.
14 Objavljeno
finance
Ur. l. RS, št. MP 25
Če dejanske tehnične možnosti v obstoječih stavbah z več stanovanji oziroma poslovnimi prostori ne omogočajo merjenja dobavljene energije in vode pri posameznem potrošniku in pri odjemu za skupne prostore, se obračun dobavljene količine lahko izvede na osnovi med lastniki dogovorjenih razmerij ali drugega s predpisi opredeljenega razmerja.
If individual consumption measurement of consumed energy and water per individual consumer and per common utilities cannot be technically possible in existing buildings with a number of residential units or business premises and common utilities, the division of payment for the supplied quantities can be agreed upon on the basis of terms agreed among the owners or terms defined by regulations.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Rezident lahko od obveznosti za plačilo davka po davčnem obračunu za posamezno davčno obdobje odšteje znesek, ki je enak davku, ki ustreza davku po tem zakonu, ki ga je plačal od dohodkov iz virov izven Slovenije (v nadaljnjem besedilu: tuji davek) na dohodek iz virov izven Slovenije (v nadaljnjem besedilu: tuji dohodek), ki je vključen v njegovo davčno osnovo.
A resident may deduct from his obligation to pay the tax subject to the tax calculation relating to an individual tax period the amount equalling the tax corresponding to the tax subject to this Act which was paid by him with regard to the income whose sources are outside Slovenia (hereinafter: foreign tax) with regard to the income whose sources are outside Slovenia (hereinafter: foreign income) which is included in his tax basis.
16 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Ne glede na zadovoljitev osnovnih domačih potreb pogodbenic iz prvega odstavka 5. člena lahko njena obračunska raven proizvodnje do 1. januarja 2002 preseže to mejo za največ petnajst odstotkov njene obračunske ravni proizvodnje v letu 1991; po tem lahko preseže to mejo za količino, ki je enaka letnemu povprečju njene proizvodnje nadzorovane substance iz priloge E za osnovne domače potrebe za obdobje od 1995 do vključno 1998.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may, until 1 January 2002 exceed that limit by up to fifteen per cent of its calculated level of production in 1991; thereafter, it may exceed that limit by a quantity equal to the annual average of its production of the controlled substance in Annex E for basic domestic needs for the period 1995 to 1998 inclusive.
17 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Ne glede na zadovoljitev osnovnih domačih potreb pogodbenic iz prvega odstavka 5. člena lahko njena obračunska raven proizvodnje do 1. januarja 2002 preseže to mejo za največ petnajst odstotkov njene obračunske ravni proizvodnje v letu 1986; po tem lahko preseže to mejo za količino, ki je enaka letnemu povprečju njene proizvodnje nadzorovanih substanc iz skupine II priloge A za osnovne domače potrebe za obdobje od 1995 do vključno 1997.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may, until 1 January 2002 exceed that limit by up to fifteen per cent of its calculated level of production in 1986; thereafter, it may exceed that limit by a quantity equal to the annual average of its production of the controlled substances in Group II of Annex A for basic domestic needs for the period 1995 to 1997 inclusive.
18 Objavljeno
obramba
Ur. l. RS, št. MP 2002-112
Ne glede na zadovoljitev osnovnih domačih potreb pogodbenic iz prvega odstavka 5. člena lahko njena obračunska raven proizvodnje do 1. januarja 2003 preseže to mejo za največ petnajst odstotkov njene obračunske ravni proizvodnje v letu 1989; po tem lahko preseže to mejo za količino, ki je enaka osemdeset odstotkom letnega povprečja njene proizvodnje nadzorovanih substanc iz skupine I priloge B za osnovne domače potrebe za obdobje od 1998 do vključno 2000.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may, until 1 January 2003 exceed that limit by up to fifteen per cent of its calculated level of production in 1989; thereafter, it may exceed that limit by a quantity equal to eighty per cent of the annual average of its production of the controlled substances in Group I of Annex B for basic domestic needs for the period 1998 to 2000 inclusive.
19 Objavljeno
finance
Ur. l. RS, št. MP 2002-68
(1) Če upravni svet na začetku obračunskega obdobja še ne sprejme proračuna, velja za odhodke mesečna osnova po poglavju ali drugi razčlenitvi proračuna v skladu z določbami pravilnika o finančnem poslovanju do dvanajstine proračunskih sredstev za predhodno obračunsko obdobje, pod pogojem da sredstva, s katerimi tako razpolaga predsednik Evropskega patentnega urada, ne presegajo dvanajstine sredstev, predvidenih v osnutku proračuna.
(1) If, at the beginning of the accounting period, the budget has not been adopted by the Administrative Council, expenditures may be effected on a monthly basis per heading or other division of the budget, according to the provisions of the Financial Regulations, up to one-twelfth of the budget appropriations for the preceding accounting period, provided that the appropriations thus made available to the President of the European Patent Office shall not exceed one-twelfth of those provided for in the draft budget.
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
Določba 65.c člena Zakona o davku od dobička pravnih oseb (Uradni list RS, št. 14/03 - uradno prečiščeno besedilo), ki določa, da se davčna osnova zmanjšuje za obračunane obresti od dolgoročnih in kratkoročnih vrednostnih papirjev, ki so jih do 8. aprila 1995 izdale Slovenija, občine ali javna podjetja, ki so jih ustanovile Slovenija oziroma občine, vendar največ do višine davčne osnove, se uporablja tudi po dnevu začetka uporabe tega zakona.
The provision of Article 65c of the Corporate Profit Tax Act (Uradni list RS, No. 14/03-official consolidated text), laying down that the tax basis be reduced by the calculated interest on long-term and short-term securities issued prior to 8 April 1995 by Slovenia, municipalities or public enterprises established by Slovenia or municipalities, however not exceeding the amount of the tax basis, shall also apply following the date of application of this Act.
21 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Ne glede na določbe drugega odstavka Nizozemska dovoli kot odbitek od nizozemskega davka davek, plačan v Sloveniji od sestavin dohodka, ki se v skladu s 7. členom, šestim odstavkom 10. člena, šestim odstavkom 11. člena, petim odstavkom 12. člena in drugim odstavkom 21. člena te konvencije lahko obdavčijo v Sloveniji, če so te sestavine vključene v osnovo iz prvega odstavka in če Nizozemska po določbah nizozemske zakonodaje o izogibanju dvojnega obdavčevanja dovoli odbitek od nizozemskega davka za davek, obračunan od takšnih sestavin dohodka v drugi državi.
Notwithstanding the provisions of paragraph 2, the Netherlands shall allow a deduction from the Netherlands tax for the tax paid in Slovenia on items of income which according to Article 7, paragraph 6 of Article 10, paragraph 6 of Article 11, paragraph 5 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Slovenia to the extent that these items are included in the basis referred to in paragraph 1, if and insofar as the Netherlands under the provisions of Netherlands law for the avoidance of double taxation allows a deduction from the Netherlands tax of the tax levied in another country on such items of income.
22 Končna redakcija
CELEX: 32004R0364
Podatki za uporabo glede števila zaposlenih in finančnih zneskov so podatki, ki se navezujejo na zadnje potrjeno obračunsko obdobje in se izračunajo na letni osnovi.
The data to apply to the headcount of staff and the financial amounts are those relating to the latest approved accounting period and calculated on an annual basis.
23 Končna redakcija
delo in sociala
CELEX: 32002L0013
Pri nevarnosti iz vrste 18 točke A Priloge predstavljajo znesek obračunanih škod, uporabljenih za izračun osnove škod, stroški, ki jih zavarovalnica nosi v zvezi z opravljeno pomočjo.
In the case of the risks listed under class 18 in point A of the Annex, the amount of claims paid used to calculate the claims basis shall be the costs borne by the insurance undertaking in respect of assistance given.
24 Končna redakcija
CELEX: 32004R0138
Obravnava izločitve živali v zakol (ki ga opravijo klavnice ali kmet, vključno z vso prodajo nekmetijskim enotam za ekonomsko rabo razen zakola) kot odsvojitev osnovnih sredstev predstavlja poenostavitev obračunskega postopka za zajemanje odsvojitev osnovnih sredstev, katerih ekonomska raba se je spremenila.
The treatment of sales of livestock for slaughter (i.e. by abattoirs or the farmer, including all sales to non-agricultural units for economic uses other than slaughter) as disposals of fixed assets constitutes a simplification of the accounting procedure for recording the disposal of fixed assets whose economic use has changed.
25 Končna redakcija
CELEX: 32004R0138
Ustrezno se v primeru zasaditve sadovnjakov in vinogradov (osnovna sredstva, proizvedena za lastne potrebe), če vse potrebno delo ni bilo opravljeno do konca obračunskega obdobja, vrednost porabljenih proizvodov in opravljenih storitev v referenčnem letu prikaže kot bruto investicije v osnovna sredstva ob koncu obdobja.
Correspondingly, in the case of the establishment of orchards and vineyards (fixed capital goods produced on own account), if not all the necessary work has been completed by the end of the accounting period, the value of the materials consumed and services rendered over the reference year is recorded as GFCF at the end of the period.
26 Končna redakcija
CELEX: 32004R0074
V tej zvezi je treba poudariti, da so v smislu osnovne uredbe "kumulativni" posredni davki večstopenjski davki, ki se zaračunajo takrat, ko ni mehanizma za kasnejše pobiranje dajatve, če se blago ali storitve, za katere se na eni stopnji proizvodnje obračuna davek, uporabijo v naslednji stopnji proizvodnje.
In this respect, it should be noted that, for the purpose of the basic Regulation, "cumulative" indirect taxes are multi-staged taxes levied, where there is no mechanism for subsequent crediting of the tax, if the goods or services subject to tax at one stage of production are used in a succeeding state of production.
27 Končna redakcija
DRUGO
za oljna semena in plodove iz tarifne podštevilke 12.01 B skupne carinske tarife ter za proizvode iz tarifne številke 12.02 in tarifne podštevilke 23.04 B, za katere so se v prejšnji nacionalni ureditvi pri uvozu v Španijo obračunavale tako imenovane "izravnalne" ali "spremenljive kompenzacijske" dajatve, se osnovna dajatev uvede na stopnji, ki bo določena pod pogoji iz člena 91, reprezentativnimi za tržno leto 1984/85.
for oil seeds and oleaginous fruit falling within subheading 12.01 B of the Common Customs Tariff and for products falling within heading No 12.02 and subheading 23.04 B thereof, subject under the previous national arrangements to the levy on import into Spain of the so-called "regulatory" or "variable compensatory" duties, the basic duty shall be fixed at a level to be determined under the conditions laid down in Article 91, representative of the 1984/85 marketing year.
28 Končna redakcija
DRUGO
ker člen 4 (2) Uredbe Sveta (EGS) št. 1134/68 z dne 30. julija 1968 o določitvi navodil za izvajanje Uredbe (EGS) št. 653/68 o pogojih za spremembo vrednosti obračunske enote, uporabljene za skupno kmetijsko politiko(), določa, da se v primeru transakcij, izvedenih v okviru skupne kmetijske politike, vsote, ki jih dolguje država članica ali pravilno pooblaščen organ, izražene v nacionalnih valutah, ki zastopajo zneske, določene v obračunskih enotah, plačujejo na osnovi razmerja med obračunsko enoto in nacionalno valuto, dobljenega v času, ko je bila transakcija ali del transakcije izveden;
Whereas Article 4 (2) of Council Regulation (EEC) No 1134/68 of 30 July 1968 laying down rules for the implementation of Regulation (EEC) No 653/68 on conditions for alterations to the value of the unit of account used for the common agricultural policy (10) provides that, in the case of transactions carried out pursuant to the common agricultural policy, the sums owed by a Member State or a duly authorized body, expressed in national currency and representing amounts fixed in units of account, should be paid on the basis of the relationship between the unit of account and the national currency which obtained at the time when the transaction or part transaction was carried out;
29 Pravna redakcija
CELEX: 32003R2286
Vpiše se veljavna osnova za obračun dajatev (vrednost, masa ali drugo).
Enter the tax base applicable (value, weight or other).
30 Pravna redakcija
DRUGO
Vsi izdatki za nakupe, večja popravila in proizvodnjo osnovnih sredstev v obračunskem letu.
Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year.
31 Pravna redakcija
DRUGO
Obračunava se za vsak posamezni proizvod na osnovi celotne količine, ki jo skladišči intervencijska agencija.
It shall be calculated, for each product, on the basis of all the quantities stored by an intervention agency.
32 Pravna redakcija
promet
CELEX: 31997R2026
Posebne oprostitve pri izračunu osnove za obračun neposrednih davkov, ki se nanašajo neposredno na izvoz ali izvažanje in se odobrijo poleg oprostitev za proizvodnjo blaga za domačo porabo.
The allowance of special deductions directly related to exports or export performance, over and above those granted in respect of production for domestic consumption, in the calculation of the base on which direct taxes are charged.
33 Pravna redakcija
DRUGO
Če gradnja objekta za lastne potrebe ni dokončana v posameznem obračunskem obdobju, je treba vrednost proizvodnje in ustreznih bruto investicij v osnovna sredstva oceniti z upoštevanjem deleža celotnih proizvodnih stroškov, nastalih v ustreznem obračunskem obdobju, in ocenjene tekoče osnovne cene.
If the own-account construction of a structure is not yet completed within a single accounting period, the value of the output and the corresponding gross fixed capital formation should be estimated by applying the fraction of the total costs of production incurred during the relevant period to the estimated current basic price.
34 Pravna redakcija
DRUGO
Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1991.
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10% of its calculated level of production in 1991.
35 Pravna redakcija
DRUGO
Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 15 % njene obračunske ravni proizvodnje v letu 1989."
However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 15 % of its calculated level of production in 1989.'
36 Pravna redakcija
promet
CELEX: 21990A1231(02)
Kneževina Andora se zaveže, da ne bo izvajala diskriminacije glede uvoznih dajatev in davkov, obračunanih za viski, absint in aperitive na osnovi janeža na eni strani ter druge alkoholne pijače in aperitive na drugi.
The Principality of Andorra undertakes not to operate any discrimination as regards import duties and taxes levied on whisky, absinth and aniseed-based aperitifs, on the one hand, and other alcoholic beverages and aperitifs, on the other hand.
37 Pravna redakcija
DRUGO
Dokumentirane evidence o prevzemu, skladiščenju in odstranitvi proizvodov, ki so osnova za pripravo letnega obračuna, navedenih v členu 1 Uredbe (EGS) št. 3492/90, skladišča pošljejo intervencijski agenciji najmanj enkrat na mesec.
Documentary records of the entry, storage and removal of products serving as a basis for the preparation of the annual accounts referred to in Article 1 of Regulation (EEC) No 3492/90 shall be sent by the storekeeper to the intervention agency at least once a month.
38 Pravna redakcija
promet
CELEX: 32003R2034
Obenem bi se moral tak uvoz v skladu s členom 14(5) osnovne uredbe registrirati, s čimer se zagotovi, da se od datuma začetka tega pregleda protidampinške dajatve lahko obračunava za nazaj, če se s pregledom ugotovi damping vlagatelja.
At the same time, such imports should be made subject to registration in accordance with Article 14(5) of the basic Regulation, in order to ensure that, should the review result in a determination of dumping in respect of the applicant, anti- dumping duties can be levied retroactively from the date of the initiation of this review.
39 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Ustrezno se v primeru zasaditve sadovnjakov in vinogradov (osnovna sredstva, proizvedena za lastne potrebe), če vse potrebno delo ni bilo opravljeno do konca obračunskega obdobja, vrednost porabljenih proizvodov in opravljenih storitev v referenčnem letu prikaže kot bruto investicije v osnovna sredstva ob koncu obdobja.
Correspondingly, in the case of the establishment of orchards and vineyards (fixed capital goods produced on own account), if not all the necessary work has been completed by the end of the accounting period, the value of the materials consumed and services rendered over the reference year is recorded as GFCF at the end of the period.
40 Pravna redakcija
promet
CELEX: 32003R1733
V skladu s členom 14(5) osnovne uredbe bi se moral preiskovani izdelek registrirati, da se če bi se v preiskavi ugotovilo izogibanje zagotovi obračunavanje protidampinških dajatev v ustrezni višini z veljavnostjo za nazaj, in sicer od datuma registracije, za uvoze, poslane iz Vietnama.
Pursuant to Article 14(5) of the basic Regulation, imports of the product under investigation should be made subject to registration in order to ensure that, should the investigation result in findings of circumvention, anti-dumping duties of an appropriate amount can be levied retroactively from the date of registration, of such imports consigned from Vietnam.
41 Pravna redakcija
promet
CELEX: 32004R0074
(111) V tej zvezi je treba poudariti, da so v smislu osnovne uredbe "kumulativni" posredni davki večstopenjski davki, ki se zaračunajo takrat, ko ni mehanizma za kasnejše pobiranje dajatve, če se blago ali storitve, za katere se na eni stopnji proizvodnje obračuna davek, uporabijo v naslednji stopnji proizvodnje.
(111) In this respect, it should be noted that, for the purpose of the basic Regulation, "cumulative" indirect taxes are multi-staged taxes levied, where there is no mechanism for subsequent crediting of the tax, if the goods or services subject to tax at one stage of production are used in a succeeding state of production.
42 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v dvanajstmesečnem obdobju, ki se začne 1. januarja 1993, in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovanih substanc iz skupine III Priloge B letno ne preseže obračunske ravni porabe v letu 1989. Vsaka pogodbenica, ki proizvaja substanco, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substanc letno ne preseže njene obračunske ravni proizvodnje v letu 1989. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1989.
Each Party shall ensure that for the 12-month period commencing on 1 January 1993, and in each 12-month period thereafter, its calculated level of consumption of the controlled substances in Group III of Annex B does not exceed, annually its calculated level of consumption in 1989. Each Party producing the substance shall, for the same periods, ensure that its calculated level of production of the substance does not exceed, annually, its calculated level of production in 1989. However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10 % of its calculated level of production in 1989.
43 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v dvanajstmesečnem obdobju, ki se začne 1. januarja 1995, in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovane substance iz skupine II Priloge B letno ne preseže 15 % obračunske ravni porabe v letu 1989. Vsaka pogodbenica, ki proizvaja substanco, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substanc letno ne preseže 15 % njene obračunske ravni proizvodnje v letu 1989. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1989.
Each Party shall ensure that for the 12-month period commencing on 1 January 1995, and in each 12-month period thereafter, its calculated level of consumption of the controlled substance in Group II of Annex B does not exceed, annually 15 % of its calculated level of consumption in 1989. Each Party producing the substance shall, for the same periods, ensure that its calculated level of production of the substances does not exceed, annually 15 % of its calculated level of production in 1989. However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10 % of its calculated level of production in 1989.
44 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v dvanajstmesečnem obdobju, ki se začne 1. januarja 1995, in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovane substance iz skupine III Priloge B letno ne preseže 70 % obračunske ravni porabe v letu 1989. Vsaka pogodbenica, ki proizvaja substanco, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substanc letno ne preseže 70 % njene obračunske ravni proizvodnje v letu 1989. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1989.
Each Party shall ensure that for the 12-month period commencing on 1 January 1995, and in each 12-month period thereafter, its calculated level of consumption of the controlled substance in Group III of Annex B does not exceed, annually 70 % of its calculated level of consumption in 1989. Each Party producing the substance shall, for the same periods, ensure that its calculated level of production of the substance does not exceed, annually, 70 % of its calculated level of consumption in 1989. However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10 % of its calculated level of production in 1989.
45 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v dvanajstmesečnem obdobju, ki se začne 1. januarja 1997, in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovanih substanc iz skupine I Priloge B letno ne preseže 15 % obračunske ravni porabe v letu 1989. Vsaka pogodbenica, ki proizvaja eno ali več teh substanc, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substanc letno ne preseže 15 % njene obračunske ravni proizvodnje v letu 1989. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1989.
Each Party shall ensure that for the 12-month period commencing on 1 January 1997, and in each 12-month period thereafter, its calculated level of consumption of the controlled substances in Group I of Annex B does not exceed, annually, 15 % of its calculated level of consumption in 1989. Each Party producing one or more of these substances shall, for the same periods, ensure that its calculated level of production of the substances does not exceed, annually, 15 % of its calculated level of production in 1989. However, in order to satisfy the basic domestic needs of the Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10 % of its calculated level of production in 1989.
46 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v dvanajstmesečnem obdobju, ki se začne 1. januarja 2000, in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovane substance iz skupine III Priloge B letno ne preseže 30 % obračunske ravni porabe v letu 1989. Vsaka pogodbenica, ki proizvaja eno ali več teh substanc, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substanc letno ne preseže 30 % njene obračunske ravni proizvodnje v letu 1989. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu z odstavkom 1 člena 5, lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1989.
Each Party shall ensure that for the 12-month period commencing on 1 January 2000, and in each 12-month period thereafter, its calculated level of consumption of the controlled substance in Group III of Annex B does not exceed, annually, 30 % of its calculated level of consumption in 1989. Each Party producing the substance shall, for the same periods, ensure that its calculated level of production of the substance does not exceed, annually, 30 % of its calculated level of production in 1989. However, in order to satisfy the basic domestic needs of Parties operating under paragraph 1 of Article 5, its calculated level of production may exceed that limit by up to 10 % of its calculated level of production in 1989.
47 Pravna redakcija
promet
CELEX: 32003R1264
V skladu s členom 14(5) osnovne uredbe bi se moralo izdelke iz preiskave registrirati, da se, če preiskava dokaže izogibanje, lahko zagotovi retroaktivno obračunavanje protidampinške dajatve od datuma uvedbe te preiskave za določene brezšivne cevi iz legiranega jekla, razen iz nerjavnega jekla iz Rusije in Ukrajine.
Pursuant to Article 14(5) of the basic Regulation, imports of the products under investigation should be made subject to registration in order to ensure that, should the investigation result in findings of circumvention, anti-dumping duties can be levied retroactively from the date of the initiation of this investigation on certain seamless pipes and tubes of alloy steel, other than stainless steel from Russia and Ukraine.
48 Pravna redakcija
DRUGO
Vsaka pogodbenica zagotovi, da v obdobju od 1. julija 1993 do 30. junija 1994 in v vsakem nadaljnjem dvanajstmesečnem obdobju njena obračunska raven porabe nadzorovanih substanc iz skupine I Priloge A letno ne preseže 80 % njene obračunske ravni porabe v letu 1986. Vsaka pogodbenica, ki proizvaja eno ali več teh substanc, zagotovi, da v istih obdobjih njena obračunska raven proizvodnje substance letno ne preseže 80 % njene obračunske ravni proizvodnje 1986. Vendar pa za zadovoljitev osnovnih domačih potreb pogodbenic, ki ravnajo v skladu s členom 5, in za namene industrijske racionalizacije med pogodbenicami lahko njena obračunska raven proizvodnje preseže to mejo za največ 10 % njene obračunske ravni proizvodnje v letu 1986.
Each Party shall ensure that for the period 1 July 1993 to 30 June 1994 and in each 12-month period thereafter, its calculated level of consumption of the controlled substances in Group I of Annex A does not exceed, annually, 80 % of its calculated level of consumption in 1986. Each Party producing one or more of these substances shall, for the same periods, ensure that its calculated level of production of the substances does not exceed, annually, 80 % of its calculated level of production in 1986. However, in order to satisfy the basic domestic needs of the Parties operating under Article 5 and for the purposes of industrial rationalization between Parties, its calculated level of production may exceed that limit by up to 10% of its calculated level of production in 1986.
49 Pravna redakcija
promet
CELEX: 32002R1339
Te trditve ni bilo mogoče sprejeti, ker stopnja dobička, ki jo je realiziral povezani uvoznik, temelji na internih obračunskih cenah med povezanimi strankami (zadevno družbo in njenim povezanim uvoznikom) in teh cen kot takšnih ni mogoče šteti za zanesljive v skladu s členom 2(9) Uredbe (ES) št. 384/96 ("osnovna uredba).
This claim could not be accepted since the profit margin realised by the related importer is based on transfer prices between associated parties (the company in question and its related importer) and as such these prices cannot be considered to be reliable in accordance with Article 2(9) of Regulation (EC) No 384/ 96 ('basic Regulation').
50 Pravna redakcija
DRUGO
Na osnovi obračuna prihodkov in odhodkov za proračunsko leto t, sestavljenega skladno s členom 53, direktor z uporabo dejanskih vrednosti BDP za t - 2, kot jih v nacionalnih valutah oblikuje Komisija Evropskih skupnosti, in povprečnega menjalnega tečaja za isto leto preračuna prispevke držav članic, potrebne za proračunsko leto t, da bi financirali dejanske odhodke za to leto in prenose v naslednje proračunsko leto.
On the basis of the revenue and expenditure account for the financial year t drawn up in accordance with Article 53, the Director shall, by applying the actual GNP figures for t-2 as established in national currencies by the Commission of the European Communities and the average exchange rate for the same year, recalculate the Member States' contributions necessary for the financial year t in order to finance the actual expenditure for this year and the carry-overs to the following financial year.
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