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
Definicija: adhesive label used to collect taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things
Vir - besedilo: usklajeno na Ministrstvu za finance, november 2003
Opomba: S 1.9.2008 so bili upravni kolki na podlagi Zakona o spremembah in dopolnitvah Zakona o upravnih taksah ukinjeni kot plačilno sredstvo za plačevanje upravnih taks.
Definicija: process in which tax authorities check a company's records to verify the accuracy of its reported revenues. It includes reviewing income statements, balance sheets, cash flow statements, accounts receivable ledgers, and other financial documents against the company's tax returns
Vir definicije: What is a Revenue Audit? DealHub.io
Definicija: A user-defined code that uniquely identifies a specific sales tax and defines its characteristics, such as the percentage or amount, tax authority, terms of payment, and ledger accounts used for posting.
Vir - besedilo: http://ec.europa.eu/internal_market/company/docs/financial-crime/20120411_report_en.pdf http://ec.europa.eu/transparency/regdoc/rep/1/2012/SL/1-2012-168-SL-F1-1.Pdf
Definicija: reduces the amount of tax owed by an individual or business entity. Examples of tax relief include the allowable deduction for pension contributions, and temporary incentives such as tax credit
Definicija: benefit the government offers that reduces your total tax liability. Tax breaks are made possible by tax laws and typically come in the form of credits and deductions
Vir definicije: Tax Break Definition, Investopedia
Definicija: zmanjšanje davčne obveznosti tako, da se zniža znesek davčne osnove ali znesek izračunanega davka ali da se davek odmeri po davčni stopnji, ki je nižja od običajne
Definicija: time when a supply of goods or services is treated as taking place. This is called the tax point. You must account for VAT in the VAT period that the tax point occurs
Vir definicije: Explanation of some common VAT terms, GOV.UK
Definicija: Taxes which are charged on people - for example income tax - as opposed to indirect taxes, namely those charged on goods and services. Direct taxation is outside the competence of the Commission, although it is proposing a withholding tax on savings interest. The Commission has sought to approximate indirect taxes (fiscal approximation).
Vir - besedilo: 32008R0661 Council Regulation (EC) No 661/2008 of 8 July 2008 imposing a definitive anti-dumping duty on imports of ammonium nitrate originating in Russia following an expiry review pursuant to Article 11(2) and a partial interim review pursuant to Article 11(3) of Regulation (EC) No 384/96
Vir - besedilo: 31989R0120 Commission Regulation (EEC) No 120/89 of 19 January 1989 laying down common detailed rules for the application of export levies and charges on agricultural products
Vir - besedilo: 32009R1251 Council Implementing Regulation (EU) No 1251/2009 of 18 December 2009 amending Regulation (EC) No 1911/2006 imposing a definitive anti-dumping duty on imports of solutions of urea and ammonium nitrate originating, inter alia, in Russia
Vir - besedilo: 32008R0661 Uredba Sveta (ES) št. 661/2008 z dne 8. julija 2008 o uvedbi dokončne protidampinške dajatve za uvoz amonijevega nitrata s poreklom iz Rusije po pregledu zaradi izteka ukrepa v skladu s členom 11(2) in delnem vmesnem pregledu v skladu s členom 11(3) Uredbe (ES) št. 384/96
Vir - besedilo: 31989R0120 Uredba Komisije (EGS) št. 120/89 z dne 19. januarja 1989 o določitvi skupnih podrobnih pravil za uporabo izvoznih prelevmanov in dajatev za kmetijske proizvode
Vir - besedilo: 32009R1251 Izvedbena Uredba Sveta (EU) št. 1251/2009 z dne 18. decembra 2009 o spremembi Uredbe (ES) št. 1911/2006 o uvedbi dokončne protidampinške dajatve na uvoz raztopin sečnine in amonijevega nitrata s poreklom, med drugim, iz Rusije
Definicija: Zur Bemessungsgrundlage gehörten Immobilien, Sparguthaben, Wertpapiere und Lebensversicherungen, außerdem Sachvermögen wie Kraftfahrzeuge, Hausrat oder Kunstgegenstände. In Deutschland die Vermögensteuer wurde zuletzt 1996 erhoben.
Vir - besedilo: 32000L0012 Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions, Article 34(4)
Vir - besedilo: 32000L0012 Direktiva 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Vir - besedilo: 32000L0012 Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions, Article 34(4)
Vir - besedilo: 32000L0012 Direktiva 2000/12/ES Evropskega parlamenta in Sveta z dne 20. marca 2000 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Vir - besedilo: 31968L0221 Council Directive of 30 April 1968 on a common method for calculating the average rates provided for in Article 97 of the Treaty (68/221/EEC)
Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.
Vir definicije: OECD, Glossary of Tax Terms
Vir - besedilo: Judgment of the Court (Sixth Chamber), C-400-98
Definicija: The use of government tax and spending policies to achieve desired macroeconomic goals. Accordingly, they involve discretionary efforts to adjust governmental tax and spending to induce changes in economic incentives and, hence, to stabilize fluctuations in aggregate demand.
Definicija: arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.
Definicija: written decision of the tax authorities after a review of a taxpayer's return, whereby the amount of taxable income is determined and the amount of tax due is calculated
Vir - besedilo: The OECD Guide on the Protection of Confidentiality of Information Exchanged for Tax Purposes, https://www.oecd.org/ctp/exchange-of-tax-information/keeping-it-safe-report.pdf
Definicija: Davčni organ mora kot zaupne varovati podatke, ki jih zavezanec za davek v davčnem postopku posreduje davčnemu organu, ter druge podatke v zvezi z davčno obveznostjo zavezancev za davek, s katerimi razpolaga davčni organ.
Definicija: A hidden tax is a tax that is not visible to the taxpayer. These taxes can raise prices of goods and lower salaries for workers. Hidden taxes, although hidden, can decrease the purchasing power of individuals significantly
Vir - besedilo: Podnebne spremembe: slovarček uporabnih izrazov (Fokus - društvo za sonaraven razvoj): http://www.focus.si/files/Publikacije/slovarcek.pdf
Opomba: višina davka je odvisna od vsebnosti ogljika v gorivu
Definicija: Tax on an item of income imposed in the State wherein that income is derived, or tax on an item of capital imposed in the State wherein that capital is situated.
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: Davek na del dohodka, ki se obračuna v državi, v kateri je bil dohodek ustvarjen, ali davek na del kapitala, ki se obračuna v državi, v kateri se kapital nahaja.
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Definicija: A written statement sought by a taxpayer from the tax authorities about the tax implications of a transaction. It is often a precondition for closing the transaction because an adverse tax ruling may make the transaction (e.g. a merger) financially unviable.
Vir definicije: http://financial-dictionary.thefreedictionary.com/Advance+tax+ruling
Definicija: private tax ruling consists of advice that a taxpayer may seek from the tax authority in relation to the application of the tax law to their particular arrangement
Vir definicije: C.J. Waerzeggers, C. Hillier, Introducing an Advance Tax Ruling (ATR) Regime, 31 May 2016, IMF
Vir - besedilo: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July 2017
Vir - besedilo: 32015L2376 Direktiva Sveta (EU) 2015/2376 z dne 8. decembra 2015 o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja
Opomba: katerega del je tudi zavezujoča informacija