Vir - besedilo: 32003L0096 Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance), Preamble (16)
Vir - besedilo: 32003L0096 Direktiva Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (Besedilo, velja za EGP), uvod (16)
Vir - besedilo: 32004R0794 Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty, Annex I(III.5)(1.2.2))
Vir - besedilo: 32004R0794 Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (ES) št. 659/1999 o določitvi podrobnih pravil za uporabo člena 93 Pogodbe ES, Priloga I(III.5)(1.2.2)
Vir - besedilo: Sporazum med Vlado Republike Slovenije in Vlado Združenih držav Amerike o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA
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.
Sobesedilo: the revenue body, rather than the taxpayer, is the originator of tax returns for a majority of the personal income taxpayer population, using a large range of third-party information sources and other information held by it relevant to each taxpayer’s tax affairs /.../ sent to taxpayers in either paper form or electronically for their confirmation, or if necessary,
to obtain any additional information required to enable a final assessment to be made
Sobesedilo: OECD, Taxpayer Services Sub-group, Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns, 2006
Definicija: strokovnjak z visokošolsko izobrazbo, ki si na podlagi zahtevane prakse na področju obračunavanja davkov in opravljenega strokovnega izpita pridobi takšen naziv na Slovenskem inštitutu za revizijo
Vir definicije: Pojmovnik RFR, https://www.zvezarfr.si/pripomocki/slovar/pojem/preizkuseni-davcnik
Vir - besedilo: 31991L0680 Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
Vir - besedilo: 31991L0680 Direktiva Sveta z dne 16. decembra 1991 o dopolnitvi skupnega sistema davka na dodano vrednost in o spremembi Direktive 77/388/EGS zaradi odprave davčnih meja
Vir - besedilo: 31991L0680 Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
Vir - besedilo: 31991L0680 Direktiva Sveta z dne 16. decembra 1991 o dopolnitvi skupnega sistema davka na dodano vrednost in o spremembi Direktive 77/388/EGS zaradi odprave davčnih meja
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: 31981R1390 Council Regulation extending to self-employed persons and members of their families Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community
Vir - besedilo: 31981R1390 Uredba Sveta o razširitvi na samozaposlene osebe in njihove družinske člane Uredbe (EGS) št. 1408/71 o uporabi sistemov socialne varnosti za zaposlene osebe in njihove družine, ki se gibljejo v Skupnosti
Definicija: od prometa nepremičnin ter od odplačne ustanovitve in odplačnega prenosa ali oddajanja v najem stavbne pravice po zakonu, ki ureja stvarnopravna razmerja
Vir definicije: Zakon o davku na promet nepremičnin (ZDPN-2), Ur. l. RS, št. 117/2006
Definicija: A group of one or more sales tax codes that define sales tax (including duty) for an item. A sales tax group and an item sales tax group must be connected to each transaction that is subject to sales tax. Sales tax is calculated only for the sales tax codes that are included in both the sales tax group and the item sales tax group.
Definicija: "Economic double taxation" is where two different legal persons are taxed on the same income or other taxable item by more than one State. This may occur, for example where two States take different views of the profits made in transactions between a subsidiary resident in one of the States in its transactions with a parent company in the other State, so that at least some part of the profits on the transaction are taxed in both States.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: O ekonomskem dvojnem obdavčenju govorimo, kadar je enak dohodek ali druga obdavčljiva postavka dveh pravnih oseb obdavčena v več kot eni državi. To se, na primer, lahko pripeti, kadar imata državi različne poglede na dobiček, ustvarjen v transakcijah med podružnico, ki ima status rezidenta v eni od držav, in njenim matičnim podjetjem v drugi državi, tako da je najmanj del dobička iz teh transakcij obdavčen v obeh državah.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Vir - besedilo: Agreement between the Republic of Slovenia and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 2015
Vir - besedilo: Konvencija med Republiko Slovenijo in Združenimi mehiškimi državami o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od odhodka, 2015
Vir - besedilo: OECD, Taxpayer Services Sub-group, Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns, 2006
Opomba: taxpayer za 'davčni zavezanec' je pogosto uporabljen v dokumentih OECD