Vir - besedilo: Večstranska konvencija o izvajanju z davčnimi sporazumi povezanih ukrepov za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička, OECD
Definicija: The tax becomes "chargeable" when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred.
Vir definicije: Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, OJ L 145/77, p.1
Vir - ustanova: usklajeno na Ministrstvu za finance, november 2003
Sobesedilo: 2. Obdavčljivi dogodek in s tem obveznost obračuna davka nastane, ko je blago dobavljeno ali so storitve opravljene. Dobave blaga, razen dobav iz člena 5 (4) (b) in opravljanje storitev, pri katerih se izdajajo zaporedni obračuni ali se izvršijo zaporedna plačila, se štejejo da so zaključene v trenutku, ko poteče obdobje, na katerega se taki obračuni ali plačila nanašajo.
Vir - besedilo: 31977L0388 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Vir - besedilo: 31977L0388 Šesta Direktiva Sveta z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero
Vir - besedilo: 31978L1032 Third Council Directive of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administration action relating to the rules governing turnover tax and excise duty applicable in international law
Vir - besedilo: 31978L1032 Tretja direktiva Sveta z dne 19. decembra 1978 o usklajevanju zakonov in drugih predpisov z zvezi s pravili, ki urejajo prometni davek in trošarino pri mednarodnih potovanjih (78/1032/EGS)
Definicija: money that an employer deducts from an employee’s gross wages and pays directly to the government. The amount withheld is a credit against the income taxes the employee must pay during the year
Definicija: money that an employer deducts from an employee’s gross wages and pays directly to the government. The amount withheld is a credit against the income taxes the employee must pay during the year
Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
Vir - besedilo: Rules on the terms and methods of tax exemptions for diplomatic missions, consular posts, and international organisations in compliance with international agreements binding on Slovenia
Opomba: prevod iz slovenščine
Sobesedilo: Tax exemption under these Rules shall be claimed through direct exemption or refund of the tax paid.
Vir - besedilo: Pravilnik o pogojih in načinu oprostitve davkov za diplomatska predstavništva, konzulate ter mednarodne organizacije s skladu z mednarodnimi pogodbami, ki obvezujejo Slovenijo
Vir - ustanova: Ministrstvo za zunanje zadeve
Sobesedilo: Oprostitev plačila davkov po temu pravilniku se lahko uveljavlja kot neposredna oprostitev ali vračilo plačanega davka.
Definicija: A government unit or subdivision that imposes taxes within a state. A geographical area within a state can be taxed by several jurisdictions: town, county, and state.
Definicija: in a VAT return (or ‘declaration’), a taxable person (business) gives the tax authorities in the EU country where they are registered information about: their taxable (taxed/exempt) transactions, the VAT they have charged their customers (output tax) and been charged by their suppliers (input tax), the amount of VAT payable (or refundable)
Vir definicije: VAT returns, Taxation and Customs Union, European Commission
Definicija: vsak davčni zavezanec mora davčnemu organu predložiti obračun DDV, ki mora vsebovati vse podatke, potrebne za izračun davka, za katerega je nastala obveznost obračuna
Definicija: Taxation by means of either the tax authority or the taxpayer ("self-assessment") computing tax due over a period, usually a calendar or fiscal year.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: Obdavčitev na podlagi izračuna davka, ki ga opravi davčni organ ali davčni zavezanec (samoobdavčitev) za določeno obdobje, običajno koledarsko ali obračunsko leto.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Definicija: A deduction from gross income that arises due to various types of expenses incurred by a taxpayer. Tax deductions are removed from taxable income (adjusted gross income) and thus lower the overall tax-expense liability.
Definicija: In accounting, a situation in which a taxpayer believes its interpretation of earnings recognition is less strong than what the interpretation of the IRS is likely to be. While the FASB does not allow companies to report uncertain tax positions on financial reports, they may take these positions on their tax returns in hope that the IRS will not conduct audits.
Vir definicije: https://financial-dictionary.thefreedictionary.com/Uncertain+Tax+Position
Vir - besedilo: Handbook on Effective Risk Assessment, Country-by-Country Reporting, OECD, September 2017
Definicija: Any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3 of this Article.
Vir - besedilo: 31969L0463 Third Council Directive of 9 December 1969 on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States (69/463/EEC)
Vir - besedilo: 31969L0463 Tretja direktiva Sveta z dne 9. decembra 1969 o usklajevanju zakonodaje držav članic o prometnih davkih - uvedba davka na dodano vrednost v državah članicah
Vir - besedilo: 31992L0012 Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
Vir - besedilo: 31992L0012 Direktiva Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske proizvode in o skladiščenju, gibanju in nadzoru takih proizvodov
Vir - besedilo: 31977L0388 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Vir - besedilo: 31977L0388 Šesta Direktiva Sveta z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero