Vir - besedilo: 32001L0003 Commission Directive 2001/3/EC of 8 January 2001 adapting to technical progress Council Directive 74/150/EEC and Council Directive 75/322/EEC relating to the suppression of radio interference produced by spark-ignition engines fitted to wheeled agricultural or forestry tractors, p. 4 (1.2)
Vir - besedilo: 32001L0003 Direktiva Komisije 2001/3/ES z dne 8. januarja 2001 o prilagoditvi Direktive Sveta 74/150/EGS glede homologacije kmetijskih ali gozdarskih traktorjev na kolesih in Direktive Sveta 75/322/EGS glede preprečevanja radijskih motenj, ki jih povzročajo motorji na prisilni vžig, vgrajeni v kmetijske ali gozdarske traktorje na kolesih, tehničnemu napredku
Vir - besedilo: 31992R3661 Commission Regulation (EEC) No. 3661/92 amending measures in respect of the application of the common organization of the market in beef and veal as a result of the amendment of certain CN codes in the combined nomenclature
Vir - besedilo: 31992R3661 Uredba Komisije (EGS) št. 3661/92 z dne 18. decembra 1992 ki spreminja ukrepe v zvezi z uporabo skupne ureditve trga za goveje in telečje meso kot posledica sprememb določenih KN oznak v kombinirani nomenklaturi
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Vir - besedilo: 31994R0517 Council Regulation (EC) No 517/94 of 7 March 1994 on common rules for imports of textile products from certain third countries not covered by bilateral agreements, protocols or other arrangements, or by other specific Community import rules, Preamble (9)
Vir - besedilo: 31996R2202 COUNCIL REGULATION (EC) No 2202/96 of 28 October 1996 introducing a Community aid scheme for producers of certain fruits, Article 6
Vir - besedilo: 31994R0517 Uredba Sveta (ES) št. 517/94 z dne 7. marca 1994 o skupnih pravilih za uvoz tekstilnih izdelkov iz nekaterih tretjih držav, ki jih ne urejajo dvostranski sporazumi, protokoli ali drugi dogovori ali druga posebna uvozna pravila Skupnosti, uvod (9)
Vir - besedilo: 32003R0016 Commission Regulation (EC) No 16/2003 of 6 January 2003 laying down special detailed rules for implementing Council Regulation (EC) No 1164/94 as regards eligibility of expenditure in the context of measures part-financed by the Cohesion Fund, Article 19
Sobesedilo: Articles 16, 17 and 18 shall apply to cases of compulsory purchase. Specific charges relating to the compulsory purchase order, such as expert's valuation, legal assistance and temporary lease arrangements for the land concerned, shall be eligible.
Vir - besedilo: 32003R0016 Uredba Komisije (ES) št. 16/2003 z dne 6. januarja 2003 o določitvi posebnih podrobnih pravilih za izvajanje Uredbe Sveta (ES) št. 1164/94 glede upravičenosti izdatkov v okviru ukrepov, ki se sofinancirajo iz Kohezijskega sklada, člen 19
Vir - ustanova: Služba vlade za strukturno politiko in regionalni razvoj
Sobesedilo: V primeru razlastitve se uporabljajo členi 16, 17 in 18. Posebni stroški, ki nastanejo z razlastitvijo, kot so strokovna cenitev, pravna pomoč in začasni najem za zadevno zemljišče, so upravičeni.
Definicija: An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of the transfer pricing for those transactions over a fixed period of time
Vir - besedilo: Manual on Effective Mutual Agreement Procedures (MEMAP) http://www.oecd.org/ctp/38061910.pdf
Definicija: dogovor, s katerim se pred izvajanjem transakcij med povezanimi osebami opredelijo merila za določanje primernosti transfernih cen za te transakcije v določenem obdobju
Vir definicije: Kaj prinašajo vnaprejšnji cenovni sporazumi, 15. 2. 2016, Portal FinD-INFO
Vir - besedilo: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Definicija: Dogovor, s katerim se še pred izvajanjem povezanih transakcij določijo primerna merila (na primer metoda, primerljivke in primerne prilagoditve zanje, pomembne predpostavke za prihodnje dogodke) za določanje transfernih cen za te transakcije v določenem obdobju.
Vir definicije: prevod Priročnika za učinkovite postopke skupnega dogovora (MEMAP)
Vir - besedilo: 31999R1260 Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds, Article 37(2)(d)(i)
Sobesedilo: monitoring, financial control and evaluation measures, including data collection arrangements
Vir - besedilo: 31989R2235 COMMISSION REGULATION (EEC) No 2235/89 of 25 July 1989 amending Regulation (EEC) No 3611/84 fixing the conversion factors for frozen squid
Sobesedilo: Whereas, because of recent market developments, Loligo opalescens has become of major importance in Community imports of frozen squid; whereas conversion factors should therefore be fixed for that species, so that they can be applied to the reference price arrangements
Vir - besedilo: 31989R2235 UREDBA KOMISIJE (EGS) št. 2235/89 z dne 25. julija 1989 o spremembi Uredbe (EGS) št. 3611/84 o pretvorbenih faktorjih za zamrznjene lignje
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Opomba: prevod v slovenski različici pravnega reda ES
Sobesedilo: Ker je zaradi novega razvoja trga Loligo opalescens postal zelo pomemben pri uvozu zamrznjenih lignjev Skupnosti; ker je zato treba za te vrste določiti pretvorbene faktorje, da se lahko uporabijo za ureditev referenčnih cen
Definicija: arrangement through which a person sells products in a given State in its own name but on behalf of a foreign enterprise that is the owner of these products. Through such an arrangement, a foreign enterprise is able to sell its products in a State without having a permanent establishment to which such sales may be attributed for tax purposes
Vir definicije: BEPS – Action 7: Preventing the Artificial Avoidance of PE Status, 15 May 2015 –12 June 2015; OECD
Definicija: S komisijsko pogodbo se komisionar zavezuje, da bo za plačilo (provizijo) v svojem imenu na račun komitenta opravil enega ali več poslov, ki mu jih je zaupal komitent
Vir definicije: 788. člen Obligacijskega zakonika, Ur. l. RS, št. 97/07
Definicija: Treaty shopping generally refers to a situation where a person, who is resident in one country (say the “home” country) and who earns income or capital gains from another country (say the “source” country), is able to benefit from a tax treaty between the source country and yet another country (say the “third” country). This situation often arises where a person is resident in the home country but the home country does not have a tax treaty with the source country.
Vir definicije: http://intltax.typepad.com/intltax_blog/2008/05/treaty-shopping.html
Vir - besedilo: 32001R1454 Council Regulation (EC) No 1454/2001 introducing specific measures for certain agricultural products for the Canary Islands and repealing Regulation (EEC) No 1601/92 (Poseican)
Vir - besedilo: 31988R0222 COMMISSION REGULATION (EEC) No 222/88 of 22 December 1987 amending certain measures on the application of the common market organization in the milk and milk products sector following the introduction of the combined nomenclature
Vir - besedilo: 31988R0222 COMMISSION REGULATION (EEC) No 222/88 of 22 December 1987 amending certain measures on the application of the common market organization in the milk and milk products sector following the introduction of the combined nomenclature3, točka 2, spremenjen člen 43)
Vir - besedilo: 31995R1054 Commission Regulation (EC) No 1054/95 of 11 May 1995 amending Regulation (EEC) No 2723/87 laying down special detailed rules for the application of the system of export refunds on cereals exported in the form of pasta products falling within subheadings 1902 11 00 and 1902 19 of the combined nomenclature, Preamble
Definicija: postopek uvoza zaradi proizvodnje za izvoz
Vir - besedilo: 31995R1054 Uredba Komisije (ES) št. 1054/95 z dne 11. maja 1995 o spremembi Uredbe (EGS) št. 2723/87 o posebnih podrobnih pravilih za uporabo sistema izvoznih nadomestil za žita, izvožena v obliki testenin, ki sodijo v tarifne podštevilke kombinirane nomenklature 1902 11 00 in 1902 19, uvod
Sobesedilo: Where the detailed description of goods complicates the import procedure, that procedure is considerably simplified by the exporting country giving an assurance that the product exported meets the description of the goods in question. A product may only qualify for the specific duty when it is accompanied by a certificate known as the inward monitoring arrangements
(IMA 1) certificate, issued in a prescribed form on the responsibility of the exporting country and providing the said assurance.
Vir - besedilo: 32001L0003 Commission Directive 2001/3/EC of 8 January 2001 adapting to technical progress Council Directive 74/150/EEC and Council Directive 75/322/EEC relating to the suppression of radio interference produced by spark-ignition engines fitted to wheeled agricultural or forestry tractors, p. 18 (10.1.2.5)
Vir - besedilo: 32001L0003 Direktiva Komisije 2001/3/ES z dne 8. januarja 2001 o prilagoditvi Direktive Sveta 74/150/EGS glede homologacije kmetijskih ali gozdarskih traktorjev na kolesih in Direktive Sveta 75/322/EGS glede preprečevanja radijskih motenj, ki jih povzročajo motorji na prisilni vžig, vgrajeni v kmetijske ali gozdarske traktorje na kolesih, tehničnemu napredku
Vir - besedilo: Večstranska konvencija o izvajanju z davčnimi sporazumi povezanih ukrepov za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička, OECD
Vir - besedilo: 21998A1111(01) Protocol for the adaptation of the trade aspects of the Europe Agreement between the European Communities and their Member States, of the one part, and Romania, of the other part, to take into account the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union and the results of the agricultural negotiations of the Uruguay Round, including the improvements to the existing preferential regime, Preamble
Vir - besedilo: 21998A1111(01) Protokol za prilagoditev trgovinskih vidikov Evropskega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Romunijo na drugi strani, da se upoštevajo pristop Republike Avstrije, Republike Finske in Kraljevine Švedske k Evropski uniji in rezultati urugvajskega kroga kmetijskih pogajanj, vključno z izboljšavami obstoječega preferencialnega režima
Vir - besedilo: 31992R2913 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, Article 74
Sobesedilo: Where acceptance of a customs declaration gives rise to a customs debt, the goods covered by the declaration shall not be released unless the customs debt has been paid or secured. However, without prejudice to paragraph 2, this provision shall not apply to the temporary importation procedure with partial relief from import duties.
Vir - besedilo: 31987D0593 Council Decision of 30 November 1987 accepting, on behalf of the Community, Annex E.5 to the International Convention on the simplification and harmonization of customs procedures
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, Article 14
Vir - besedilo: 31992R2913 Uredba Sveta (EGS) št. 2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti, člen 74
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
Sobesedilo: Če sprejem carinske deklaracije povzroči nastanek carinskega dolga, se sme blago, ki je predmet te deklaracije, prepustiti samo po plačilu zneska carinskega dolga ali njegovem zavarovanju. Vendar ta določba, brez vpliva na odstavek 2, ne velja za postopek začasnega uvoza ob delni oprostitvi uvoznih dajatev.
Vir - besedilo: 31988R0222 COMMISSION REGULATION (EEC) No 222/88 of 22 December 1987 amending certain measures on the application of the common market organization in the milk and milk products sector following the introduction of the combined nomenclature (spremenjen člen 14)
Vir - besedilo: 31985R3812 COMMISSION REGULATION (EEC) No 3812/85 of 20 December 1985 adjusting certain Regulations on milk and milk products by reason of the accession of Spain, Preamble
Vir - besedilo: 31985R3812 UREDBA KOMISIJE (EGS) št. 3812/85 z dne 20. decembra 1985 o prilagoditvi določenih Uredb o mleku in mlečnih proizvodih zaradi pristopa Španije, Uvod
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Vir - besedilo: 21986A1122(06) Agreement in the form of an Exchange of Letters between the European Economic Community and the Republic of Iceland concerning non-agricultural and processed agricultural products not covered by the Agreement,
Vir - besedilo: 21986A1122(06) Sporazum v obliki izmenjave pisem med Evropsko gospodarsko skupnostjo in Republiko Islandijo o nekmetijskih in predelanih kmetijskih proizvodih, ki jih Sporazum ne zajema
Definicija: Dokument, ki sledi tehničnem sporazumu in definira obveznosti glede zagotavljanja podpore. Obsega najbolj podrobne informacije o zahtevani in nudeni podpori, postopkih izvajanja ter njenem plačilu.
Vir - besedilo: Angleško-slovenski vojaški terminološki slovar, MORS, 2006
Vir - besedilo: 21998A1111(01) Protocol for the adaptation of the trade aspects of the Europe Agreement between the European Communities and their Member States, of the one part, and Romania, of the other part, to take into account the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union and the results of the agricultural negotiations of the Uruguay Round, including the improvements to the existing preferential regime, Annex G, Annex XI
Vir - besedilo: 21998A1111(01) Protokol za prilagoditev trgovinskih vidikov Evropskega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Romunijo na drugi strani, da se upoštevajo pristop Republike Avstrije, Republike Finske in Kraljevine Švedske k Evropski uniji in rezultati urugvajskega kroga kmetijskih pogajanj, vključno z izboljšavami obstoječega preferencialnega režima
Vir - besedilo: 32003R0343 Council Regulation (EC) No 343/2003 of 18 February 2003 establishing the criteria and mechanisms for determining the Member State responsible for examining an asylum application lodged in one of the Member States by a third-country national, Article 2(j)
Vir - besedilo: 32003R0343 Uredba Sveta (ES) št. 343/2003 z dne 18. februarja 2003 o vzpostavitvi meril in mehanizmov za določitev države članice, odgovorne za obravnavanje prošnje za azil, ki jo v eni od držav članic vloži državljan tretje države, člen 2(j)
Vir - besedilo: 32014R0806 Regulation (EU) No 806/2014 establishing uniform rules and a uniform procedure for the resolution of credit institutions and certain investment firms in the framework of a Single Resolution Fund and amending Regulation (EU) No 1093/2010
Vir - besedilo: 32004L0017 Directive 2004/17/EC of the European Parliament and of the Council of 31 March 2004 coordinating the procurement procedures of entities operating in the water, energy, transport and postal services sectors, Article 15
Vir - besedilo: 32004L0017 Direktiva 2004/17/ES Evropskega Parlamenta in Sveta z dne 31. marca 2004 o usklajevanju postopkov za oddajo javnih naročil naročnikov v vodnem, energetskem in transportnem sektorju ter sektorju poštnih storitev, člen 15
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, Article 10(5)
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, člen 10(5)
Vir - besedilo: 31992R2913 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, Article 74
Sobesedilo: Where acceptance of a customs declaration gives rise to a customs debt, the goods covered by the declaration shall not be released unless the customs debt has been paid or secured. However, without prejudice to paragraph 2, this provision shall not apply to the temporary importation procedure with partial relief from import duties.
Vir - besedilo: 31987D0593 Council Decision of 30 November 1987 accepting, on behalf of the Community, Annex E.5 to the International Convention on the simplification and harmonization of customs procedures
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, Article 14
Vir - besedilo: 31992R2913 Uredba Sveta (EGS) št. 2913/92 z dne 12. oktobra 1992 o carinskem zakoniku Skupnosti, člen 74
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
Sobesedilo: Če sprejem carinske deklaracije povzroči nastanek carinskega dolga, se sme blago, ki je predmet te deklaracije, prepustiti samo po plačilu zneska carinskega dolga ali njegovem zavarovanju. Vendar ta določba, brez vpliva na odstavek 2, ne velja za postopek začasnega uvoza ob delni oprostitvi uvoznih dajatev.