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1–40/40
exit taxes
1 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
The existing taxes to which the Convention shall apply are in particular:
Obstoječi davki, za katere se uporablja konvencija, so zlasti:
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
(3) The existing taxes to which this Agreement shall apply are in particular:
3) Obstoječi davki, za katere se uporablja ta sporazum, so zlasti:
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.
Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se uvedejo po datumu podpisa sporazuma dodatno k obstoječim davkom ali namesto njih.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.
Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki se po datumu podpisa konvencije uvedejo poleg obstoječih davkov ali namesto njih.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes.
Ta konvencija se uporablja tudi za kakršne koli enake ali vsebinsko podobne davke, ki se uvedejo po datumu podpisa konvencije dodatno k obstoječim davkom ali namesto njih.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(4) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.
(4) Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se uvedejo po datumu podpisa sporazuma dodatno k obstoječim davkom ali namesto njih.
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
2 The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.
Obstoječi davki, za katere se uporablja konvencija, so navedeni v prilogi A v skupinah, omenjenih v prvem odstavku.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
The Convention shall apply also to any identical or substantially similar taxes that are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes.
Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki jih poleg obstoječih davkov ali namesto njih uvede ena ali druga država pogodbenica po datumu podpisa konvencije.
9 Objavljeno
regionalni razvoj
Ur. l. RS, št. MP 2005-68
Insofar as existing laws, regulations and international agreements permit, the relevant authorities of the Host Nation will ensure that taxes, customs duties and similar charges will not be imposed in connection with this Memorandum.
Če veljavni zakoni, predpisi in mednarodni sporazumi dopuščajo, ustrezni organi države gostiteljice poskrbijo, da se v povezavi s tem memorandumom ne naložijo davki, carina in podobne pristojbine.
10 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
4 The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question.
Konvencija se uporablja tudi za vse enake ali bistveno podobne davke od njihove uvedbe, ki jih država pogodbenica uvede dodatno ali namesto obstoječih davkov, navedenih v prilogi A, potem ko je konvencija zanjo že začela veljati, in v tem primeru ta pogodbenica uradno obvesti enega od depozitarjev o uvedbi takega davka.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
(3) The existing taxes to which the Agreement shall apply are in particular: a) in Slovenia: (i) the tax on income of legal persons; (ii) the tax on income of individuals; (iii) the tax on property; (hereinafter referred to as »Slovenian tax«);
(3) Obstoječi davki, za katere se uporablja sporazum, so zlasti: a) v Sloveniji: (i) davek od dohodkov pravnih oseb, (ii) davek od dohodkov posameznikov, (iii) davek od premoženja (v nadaljevanju »slovenski davek«);
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2010-109
not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;
c) da ne bo zagotovila pomoči v zvezi s katero koli davčno terjatvijo, ki obstaja v začetku veljavnosti konvencije za to državo, ali če je bil predhodno dan pridržek na podlagi pododstavka a ali b, na dan umika tega pridržka v zvezi z davki iz zadevne skupine;
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
The existing taxes to which the Agreement shall apply are: a) in Slovenia: (i) the tax on profits of legal persons; and (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property; (hereinafter referred to as "Slovenian tax");
Obstoječi davki, za katere se uporablja sporazum, so: a) v Sloveniji: i) davek od dobička pravnih oseb in ii) davek od dohodka posameznikov, vključno z mezdami in plačami, dohodkom iz kmetijskih dejavnosti, dohodkom iz poslovanja, dobičkom iz kapitala in dohodkom iz nepremičnin in premičnin (v nadaljevanju ` slovenski davek` );
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
c) subject either to one of the taxes to which the common system of taxation regarding the interest payments and the payments relating to property rights use applies which is applicable to affiliated companies from different EU Member States, and are laid down by the minister responsible for finance, where a company exempt from the tax is not deemed a taxable person, or to a tax which is identical or substantially similar and is either additionally introduced or replaces the existing tax.
c) je zavezanec za enega od davkov, v zvezi s katerimi se uporablja skupen sistem obdavčenja v zvezi s plačili obresti in plačili uporabe premoženjskih pravic, ki velja za povezane družbe iz različnih držav članic EU, in jih določi minister, pristojen za finance, kjer se za zavezanca ne šteje družba, ki je davka oproščena, ali za davek, ki je istoveten ali bistveno podoben in je dodatno uveden ali nadomesti obstoječi davek.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2000-78
Notwithstanding the provisions of Articles 1 and 2 above, the competent authorities of the importing State may take such measures as may be necessary either to ensure the re-exportation of any such equipment imported on a temporary basis, once the exceptional circumstances shall have ceased to exist or the time-limit provided for under paragraph 1 of Article 2 above has elapsed, whichever is the earlier, or to ensure payment of any import duties and import taxes which become payable in the case of any failure to re-export the equipment.
Kljub določbam 1. in 2. člena zgoraj pa pristojni organi države uvoznice lahko sprejmejo take ukrepe, ki so potrebni bodisi za zagotovitev ponovnega izvoza začasno uvožene opreme, takoj ko ni več izjemnih okoliščin ali po izteku časovnega roka iz prvega odstavka 2. člena zgoraj, kar koli je prej, bodisi za zagotovitev plačila uvoznih carin in drugih uvoznih dajatev, ki jih je treba plačati, če oprema ni ponovno izvožena.
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
b) the interest payments and the payments relating to property rights use with regard to which the place of establishment in question is, in the EU Member State in which it is located, subject either to one of the taxes to which the common system of taxation regarding the interest payments and the payments relating to property rights use applies which is applicable to affiliated companies from different EU Member States, and are laid down by the minister responsible for finance, where a company exempt from the tax is not deemed a taxable person, or to a tax which is identical or substantially similar and is either additionally introduced or replaces the existing tax.
b) obresti ali plačila uporabe premoženjskih pravic predstavljajo dohodek, za katerega je ta poslovna enota v državi članici EU, v kateri se nahaja, zavezanec za enega od davkov, v zvezi s katerimi se uporablja skupen sistem obdavčenja v zvezi s plačili obresti in plačili uporabe premoženjskih pravic, ki velja za povezane družbe iz različnih držav članic EU, in jih določi minister, pristojen za finance, kjer se za zavezanca ne šteje družba, ki je davka oproščena, ali za davek, ki je istoveten ali bistveno podoben in je dodatno uveden ali nadomesti obstoječi davek.
17 Končna redakcija
delo in sociala
DRUGO: 025-12-0006-2011-1
The existing taxes to which the Agreement shall apply are:
Obstoječi davki, za katere se uporablja sporazum, so:
18 Končna redakcija
delo in sociala
DRUGO
The existing taxes to which this Convention shall apply are in particular:
Obstoječi davki, za katere se uporablja ta konvencija, so zlasti:
19 Končna redakcija
DRUGO
Existing distortions of competition cannot be eliminated solely by harmonising taxes or fuel excise duties;
ker trenutnega izkrivljanja konkurence ni mogoče odpraviti samo z uskladitvijo davkov ali trošarin na gorivo;
20 Končna redakcija
delo in sociala
DRUGO: 025-12-0006-2011-1
This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se po dnevu podpisa sporazuma uvedejo poleg obstoječih davkov ali namesto njih.
21 Končna redakcija
delo in sociala
DRUGO
The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of the existing taxes.
Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se po datumu podpisa sporazuma uvedejo poleg obstoječih davkov ali namesto njih.
22 Končna redakcija
delo in sociala
DRUGO: 025-12-0006-2011-1
The Agreement shall also apply to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
Sporazum se uporablja tudi za enake ali vsebinsko podobne davke, ki se po dnevu podpisa sporazuma uvedejo poleg obstoječih davkov ali namesto njih.
23 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes.
Konvencija se uporablja tudi za enake ali vsebinsko podobne davke, ki se po datumu podpisa te konvencije uvedejo poleg obstoječih davkov ali namesto njih.
24 Pravna redakcija
DRUGO
The provisions in point 51.1 may be applied to existing taxes if the following two conditions are satisfied at the same time:
Določbe iz točke 51.1 se lahko uporabljajo za obstoječe davke, če sta hkrati izpolnjena naslednja dva pogoja:
25 Pravna redakcija
DRUGO
There is also the possibility that a parallel market exists, where sellers can charge lower prices because they can avoid certain taxes.
Možnost za vzporedni trg obstaja tudi, kadar lahko prodajalci zaračunajo nižje cene, ker se s tem lahko izognejo določenim davkom.
26 Pravna redakcija
delo in sociala
CELEX: 32003L0049
(iii) which is subject to one of the following taxes without being exempt, or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes:
(iii) ki se brez oprostitve obdavčuje z enim od naslednjih davkov ali z davkom, ki je enak ali bistveno podoben in ki se uvede po datumu začetka veljavnosti te direktive dodatno k obstoječim davkom ali namesto njih:
27 Pravna redakcija
promet
With respect to existing taxes, fees or charges applied by any of the two Parties not covered by the Agreed Minute, it is understood they are subject to WTO rules.
V zvezi z obstoječimi davki, pristojbinami ali dajatvami, ki jih katera od pogodbenic uporablja in ki jih ta potrjeni zapisnik ne pokriva, se razume, da zanje veljajo pravila WTO.
28 Pravna redakcija
DRUGO
This possibility exists, in particular, in the case of taxes and subsidies directly linked to the quantity or value of the goods and services which are the subject of certain transactions.
Ta možnost zlasti obstaja za davke in subvencije, ki so neposredno povezani s količino ali vrednostjo blaga in storitev, ki so predmet določenih transakcij.
29 Pravna redakcija
promet
CELEX: 32000R0978
Benefits related to direct taxes are linked rather to the reduction in direct tax liability than to the purchase of fixed assets, since such a direct tax liability normally exists whether or not fixed assets are purchased.
Ugodnosti v zvezi z neposrednimi davki so povezane bolj z zmanjšanjem obveznosti plačila neposrednega davka kot pa z nakupom osnovnih sredstev, saj ta obveznost plačila neposrednega davka navadno obstaja ne glede na nakup osnovnih sredstev.
30 Pravna redakcija
DRUGO
Where an existing tax is increased significantly and where the Member State concerned takes the view that derogations are needed for certain firms, the conditions set out in point 51.1 as regards new taxes are applicable by analogy.
Če se obstoječi davek znatno poveča in če zadevna država članica meni, da so odstopanja potrebna za nekatera podjetja, se pogoji iz točke 51.1 za nove davke uporabljajo po analogiji.
31 Pravna redakcija
delo in sociala
CELEX: 32003L0049
(b) if the interest or royalty payments represent income in respect of which that permanent establishment is subject in the Member State in which it is situated to one of the taxes mentioned in Article 3(a)(iii) or in the case of Belgium to the "impôt des non-résidents/belasting der niet-verblijfhouders" or in the case of Spain to the "Impuesto sobre la Renta de no Residentes" or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes.
(b) če plačila obresti ali licenčnin predstavljajo dohodek, ki je v državi članici, v kateri se ta stalna poslovna enota nahaja, obdavčen z enim od davkov iz člena 3(a)(iii) ali v primeru Belgije z "impôt des non-résidents/belasting der niet-verblijfhouders" ali v primeru Španije z "Impuesto sobre la Renta de no Residentes" ali z davkom, ki je enak ali bistveno podoben in se uvede po datumu začetka veljavnosti te direktive dodatno k obstoječim davkom ali namesto njih.
32 Pravna redakcija
DRUGO
Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (*), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation (**) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***).
Države članice lahko tudi določijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primeru, ko ima tretja oseba ali naročnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki se nanašajo na nekatere prelevmane, carine, davke in druge ukrepe*, Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 v zvezi z medsebojno pomočjo pristojnih organov držav članic na področju neposrednega in posrednega obdavčenja** in Uredbi Sveta (EGS) št. 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčevanja (DDV).***
33 Prevajalska redakcija
izobraževanje
CELEX: 32002L0065
notice of the possibility that other taxes and/or costs may exist that are not paid via the supplier or imposed by him;
opozorilo glede možnosti obstoja dodatnih davkov in/ali stroškov, ki jih ne odvede ali zaračuna ponudnik;
34 Prevajalska redakcija
izobraževanje
CELEX: 32002L0065
notice of the possibility that other taxes and/or costs may exist that are not paid via the supplier or imposed by him,
opozorilo glede možnosti obstoja dodatnih davkov in/ali stroškov, ki jih ponudnik ne odvede ali zaračuna,
35 Prevajalska redakcija
izobraževanje
CELEX: 32003L0049
which is subject to one of the following taxes without being exempt, or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes:
ki se brez oprostitve obdavčuje z enim od naslednjih davkov ali z davkom, ki je enak ali bistveno podoben in ki se uvede po datumu začetka veljavnosti te direktive dodatno k obstoječim davkom ali namesto njih:
36 Prevajalska redakcija
izobraževanje
CELEX: 31968R0260
payments made on account of termination of service shall be taxed, after applying the abatements laid down in Article 3 (4), at a rate equal to two thirds of the ratio existing, at the time of last salary payment, between:
se izplačila iz naslova prenehanja zaposlitve po uporabi odbitkov iz člena 3(4) obdavčijo po stopnji, ki je enaka dvema tretjinama razmerja med:
37 Prevajalska redakcija
izobraževanje
CELEX: 31969L0169
whereas, as a general rule, such goods can only be obtained in the country from which they come (country of exit) already taxed, so that if the country of entry forgoes, within the prescribed limits, charging turnover tax and excise duty on imports, this avoids double taxation without leading to an absence of taxation;
ker se praviloma tako blago lahko pridobi samo v državi, iz katere prihajajo (država izstopa) in je že obdavčeno, tako da če država vhoda v predpisanih mejah opusti zaračunavanje prometnega davka in trošarine na uvoz, se s tem izogne dvojnemu obdavčevanju, ne da bi to povzročilo odsotnost obdavčevanja;
38 Prevajalska redakcija
izobraževanje
CELEX: 32003L0049
if the interest or royalty payments represent income in respect of which that permanent establishment is subject in the Member State in which it is situated to one of the taxes mentioned in Article 3(a)(iii) or in the case of Belgium to the "impôt des non-résidents/belasting der niet-verblijfhouders" or in the case of Spain to the "Impuesto sobre la Renta de no Residentes" or to a tax which is identical or substantially similar and which is imposed after the date of entry into force of this Directive in addition to, or in place of, those existing taxes.
če plačila obresti ali licenčnin predstavljajo dohodek, ki je v državi članici, v kateri se ta stalna poslovna enota nahaja, obdavčen z enim od davkov iz člena 3(a)(iii) ali v primeru Belgije z "impôt des non-résidents/belasting der niet-verblijfhouders" ali v primeru Španije z "Impuesto sobre la Renta de no Residentes" ali z davkom, ki je enak ali bistveno podoben in se uvede po datumu začetka veljavnosti te direktive dodatno k obstoječim davkom ali namesto njih.
39 Prevajalska redakcija
izobraževanje
Notwithstanding the provisions of Articles 1 and 2 above, the competent authorities of the importing State may take such measures as may be necessary either to ensure the re-exportation of any such equipment imported on a temporary basis, once the exceptional circumstances shall have ceased to exist or the time limit provided for under paragraph 1 of Article 2 above has elapsed, whichever is the earlier, or to ensure payment of any import duties and import taxes which become payable in the case of any failure to re-export the equipment.
Ne glede na člena 1 in 2 zgoraj pa lahko pristojni organi države uvoznice sprejmejo take ukrepe, ki so potrebni bodisi za zagotovitev ponovnega izvoza začasno uvožene opreme, takoj ko ni več izjemnih okoliščin ali po izteku časovnega roka iz odstavka 1 člena 2 zgoraj, kar koli je prej, bodisi za zagotovitev plačila uvoznih dajatev in drugih uvoznih davkov, ki jih je treba plačati, če oprema ni ponovno izvožena.
40 Prevajalska redakcija
izobraževanje
CELEX: 32001L0115
Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures(6), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation(7) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(8).
Države članice lahko tudi določijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primeru, ko ima tretja oseba ali naročnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki se nanašajo na nekatere prelevmane, carine, davke in druge ukrepe *, Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 v zvezi z medsebojno pomočjo pristojnih organov držav članic na področju neposrednega in posrednega obdavčenja ** in Uredbi Sveta (EGS) št. 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčevanja (DDV) ***.
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exit taxes