Iskalni niz je ali predolg ali pa vsebuje preveč besed.
Prevodi: sl > en
1–3/3
ugotavljanje davčne osnove
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Pri ugotavljanju davčne osnove oziroma priznavanju prihodkov in odhodkov se oblikovanje rezervacij ne upošteva, razen če s tem zakonom ni določeno drugače.
(1) Unless otherwise laid down in this Act, the provisions set aside shall not be taken into account in establishing the tax basis or in recognising receipts and expenditures.
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Pri ugotavljanju davčne osnove se odhodki prevrednotenja, ki je posledica spremembe kupne moči domače valute, ki se po slovenskih računovodskih standardih opravi na koncu poslovnega leta pri kapitalu, ne priznajo.
(1) In determining the tax basis, the expenditure arising from revaluation which is a consequence of the changed purchasing power of the domestic currency which, subject to the Slovene Accounting Standards, is carried out with regard to the capital at the end of each financial year shall not be recognised.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
(1) Pri ugotavljanju prihodkov in odhodkov za posle med zavezancema rezidentoma, ki sta povezani osebi, se davčna osnova ne povečuje oziroma zmanjša, če je zmanjšanje oziroma povečanje davčne osnove pri enem zavezancu enako povečanju oziroma zmanjšanju davčne osnove pri drugem zavezancu glede na določen posel med njima in takšno ugotavljanje prihodkov in odhodkov ne povzroči znižanja celotnega davčnega učinka.
(1) In establishing the receipts and expenditures relating to the transactions conducted between two taxable persons - residents, who are affiliated persons, the tax basis shall not be increased or decreased, provided that the increase or decrease in the tax basis of one taxable person equals, given a certain transaction conducted between them, the increase or decrease in the tax basis of another taxable person, and that such a method of establishing receipts and expenditures shall not result in a decrease in the overall tax effect.
Prevodi: sl > en
1–3/3
ugotavljanje davčne osnove