Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–15/15
transferna cena
1 Končna redakcija
DRUGO
transferne cene
transfer pricing
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(2) Pri ugotavljanju odhodkov zavezanca se upoštevajo transferne cene s povezanimi osebami za sredstva, vključno z neopredmetenimi sredstvi, ter storitve, vendar odhodki največ do višine, ugotovljene z upoštevanjem primerljivih tržnih cen.
(2) In establishing a taxable person` s expenditures, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the expenditures not exceeding the amount established by taking into account the comparable market prices.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Pri ugotavljanju prihodkov zavezanca se upoštevajo transferne cene s povezanimi osebami za sredstva, vključno z neopredmetenimi sredstvi, ter storitve, vendar prihodki najmanj do višine, ugotovljene z upoštevanjem cen takih ali primerljivih sredstev ali storitev, ki se v primerljivih okoliščinah dosežejo ali bi se dosegle na trgu med nepovezanimi osebami (v nadaljnjem besedilu: primerljive tržne cene).
(1) In establishing a taxable person` s receipts, account shall be taken of the transfer prices with affiliated persons as regards the assets, including the intangible assets, and the services, however the receipts no less than the amount established by taking into account the prices of such or comparable assets and services which, in comparable circumstances, are reached or would be reached on the market among the non-affiliated persons (hereinafter: comparable market prices).
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 127
(3) V primeru iz prejšnjega odstavka mora izvajalec javno-zasebnega partnerstva pred začetkom izvajanja razmerja javno-zasebnega partnerstva predložiti javnemu partnerju v soglasje izhodišča, ki so osnova za ločitev računovodstva po dejavnostih (ključi za delitev skupnih in splošnih stroškov po posameznih stroškovnih mestih ali stroškovnih nosilcih, transferne cene in nadzor nad njimi, delitev izgube in dobička, delitev dobičkov, če pride do refinanciranja dolga …).
(3) In cases referred to in the preceding paragraph, prior to implementation of the public-private partner relationship the contractor must submit to the public partner for its consent the principles according to which it separates accounting by activities (keys for dividing joint and general costs by individual cost centres or bearers of costs, transfer prices and supervision thereof, division of loss and profit, division of profits, whether there will be refinancing of debt and so forth).
5 Končna redakcija
CELEX: 31999R1726
Strošek za podjetje se določi z razliko med nakupno ceno in prodajno ali transferno ceno.
The cost to the enterprise is determined by the difference between the purchase price and the selling or transfer price.
6 Pravna redakcija
DRUGO
praviloma se uporabijo dejanske transferne cene.
as a rule, actual transfer values should be used.
7 Pravna redakcija
promet
CELEX: 32003R0985
Če carinski organi odkrijejo umetno nizko transferno ceno med povezanimi strankami, izračunajo novo, višjo carinsko vrednost.
Indeed, if the customs authorities detect an artificially low transfer price between related parties, they will calculate a new customs value that would then be higher.
8 Pravna redakcija
promet
CELEX: 32000R1603
V vseh primerih je bilo ugotovljeno, da so uporabljene transferne cene odražale prodajne cene etilenoksida, navedenega neodvisnim potrošnikom, ki so kupili podobne količine.
In all cases it was found that the transfer prices used reflected the sales prices of ethylene oxide quoted to independent customers purchasing similar quantities.
9 Pravna redakcija
promet
CELEX: 32000R1603
Zato je ugotovljeno, da so proizvajalci izvozniki iz ZDA in z njimi povezani uvozniki vsaj delno prevzeli protidampinške ukrepe, tako da so umetno določili visoke dejanske uvozne cene, ki predstavljajo transferne cene.
Therefore, it can be concluded that the US exporting producers and their related importers absorbed the antidumping measures, at least partially, by setting artificially high actual import prices which constitute transfer prices.
10 Pravna redakcija
promet
CELEX: 32000R2011
Tak sklep je bil sprejet zato, ker fluorit, predviden za zaprti trg, ni konkuriral fluoritu, ki je na razpolago v Skupnosti, in ker je bila prodaja tega proizvoda povezanim strankam izvedena po transfernih cenah.
This conclusion was reached in view of the fact that the fluorspar intended for the captive market was not in competition with the fluorspar available in the Community and that the sales of that product to related parties were made at transfer prices.
11 Pravna redakcija
promet
CELEX: 32000R2011
Pri Namibiji in Južni Afriki je treba pri dejstvu, da so njihove povprečne izvozne cene nižje od kitajskih cen, upoštevati, da je del izvoza v Skupnost prodan povezanim uporabnikom Skupnosti, najverjetneje po transfernih cenah.
In the case of Namibia and South Africa, the fact that average export prices are lower than the Chinese prices should be seen in the light of the fact that part of the exports to the Community are made to related Community users, likely at transfer prices.
12 Pravna redakcija
promet
CELEX: 32001R1601
Poleg tega je vprašljivo, če se profitna stopnja, ki jo je pridobil povezani uvoznik za svojo domnevno vlogo nepovezanega uvoznika, lahko šteje za zanesljivo, saj bo nanjo po vsej verjetnosti vplivala prodaja po transfernih cenah med povezanimi strankami.
Moreover, it is questionable whether the profit margin obtained by a related importer in its alleged role as unrelated importer can be considered as reliable since it will in all likelihood be influenced by sales made at transfer prices between related parties.
13 Pravna redakcija
promet
CELEX: 32000R2852
Ker je bila poleg tega povprečna cena za surovine, nabavljene pri povezanem dobavitelju, bistveno nižja kot povprečna cena enakih surovin, nabavljenih pri neodvisnih dobaviteljih, in ker je povezan dobavitelj z njo očitno ustvarjal izgubo, so se cene surovin štele za nezanesljive transferne cene.
Furthermore, as the average price for the raw material purchased from the related supplier was significantly lower than the average price of the same raw material purchased from unrelated suppliers and as the purchase price appeared to be at a loss for the supplier, the raw material prices were considered to be unreliable transfer prices.
14 Pravna redakcija
DRUGO
Države članice skupaj s Komisijo nenehno spremljajo postopek sodelovanja, predviden v tej direktivi, in zbirajo izkušnje, zlasti na področju transfernih cen znotraj skupine podjetij z namenom izboljševanja takega sodelovanja in, kjer je primerno, oblikovanja zbirke pravil na zadevnem področju.
The Member States shall, together with the Commission, constantly monitor the cooperation procedure provided for in this Directive and shall pool their experience, especially in the field of transfer pricing within groups of enterprises, with a view to improving such cooperation and, where appropriate, drawing up a body of rules in the fields concerned.
15 Prevajalska redakcija
izobraževanje
CELEX: 32000R1603
Zato je ugotovljeno, da so proizvajalci izvozniki iz ZDA in z njimi povezani uvozniki vsaj delno prevzeli protidampinške ukrepe, tako da so umetno določili visoke dejanske uvozne cene, ki predstavljajo transferne cene.
Therefore, it can be concluded that the US exporting producers and their related importers absorbed the anti-dumping measures, at least partially, by setting artificially high actual import prices which constitute transfer prices.
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1–15/15
transferna cena