Definicija: tax assessed on real estate. The tax is usually based on the value of the property (including the land) you own and is often assessed by local or municipal governments
Definicija: a payment by the State to a person with a low income, the magnitude of the payment increasing as the income decreases. It is regarded as a form of social welfare
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, Preamble (12)
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 - ustanova: usklajeno na Ministrstvu za finance, november 2003
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
Definicija: A place where goods subject to excise duty are produced, processed, held, received or dispatched under duty-suspension arrangements by an authorized warehousekeeper (q.v.) in the course of his business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located.
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 (31992L0012), Title 1, art. 4, pt. b
Sobesedilo: Tax warehouse: a place where goods subject to excise duty are produced, processed, held, received or dispatched under duty-suspension arrangements by an authorized warehousekeeper in the course of his business, subject to certain conditions laid down by the competent authorities of the Member State where the tax warehouse is located.
Vir - besedilo: 31992L0012 Direktiva Sveta 92/12/EGS z dne 25. februarja 1992 o splošnem režimu za trošarinske izdelke in o skladiščenju, gibanju in nadzoru takih izdelkov, Naslov I, čl. 4, t. b
Sobesedilo: Trošarinsko skladišče: prostor, v katerem imetnik trošarinskega skladišča pri opravljanju svoje poslovne dejavnosti trošarinsko blago proizvaja, predeluje, skladišči, prejema ali odpremlja pod režimom odloga plačila trošarine z upoštevanjem pogojev, ki jih določijo pristojni organi države članice, v kateri se trošarinsko skladišče nahaja.
Vir - besedilo: 31998D0198 Council Decision of 9 March 1998 authorizing the United Kingdom to extend application of a measure derogating from Articles 6 and 17 of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes, Preamble
Sobesedilo: Whereas, pursuant to Article 27(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce or extend special measures for derogation from that Directive in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance;
Vir - besedilo: 31998D0198 Odločba Sveta z dne 9. marca 1998, ki dovoljuje Združenemu kraljestvu, da podaljša veljavnost ukrepa, ki odstopa od 6. in 17 člena Šeste direktive Sveta (77/388/EEC) o uskladitvi zakonov držav članic, ki se nanašajo na prometne davke, uvod
Sobesedilo: ker lahko Svet, v skladu s členom 27(1) direktive 77/388/EEC, na predlog Komisije soglasno dovoli kateri koli državi članici, da uvede ali podaljša posebne ukrepe kot odstopanje od te direktive, da bi poenostavila postopek obračunavanja davka ali, da bi preprečila nekatere vrste davčne utaje oz. izogibanja davkom;
Definicija: zmanjševanje davčnih obveznosti z izkoriščanjem pravnih praznin in z uporabo metod ter davčnih shem, ki niso nezakonite, vendar njihova uporaba nasprotuje duhu zakona
Definicija: a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies
Vir - besedilo: 31995L0007 Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them, Article 1
Vir - besedilo: 31995L0007 Direktiva Sveta 95/7/ES z dne 10. aprila 1995 o spremembi Direktive 77/388/EGS in uvedbi novih ukrepov za poenostavitev v zvezi z davkom na dodano vrednost - obseg določenih oprostitev in praktična ureditev za njihovo izvajanje, člen 1
Vir - ustanova: usklajeno na Ministrstvu za finance
Vir - besedilo: 31993R2454 Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, Annex 60
Vir - besedilo: 31993R2454 Uredba Komisije (EGS) št. 2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti
Vir - besedilo: 31991R3254 Council Regulation (EEC) No 3254/91 of 4 November 1991 prohibiting the use of leghold traps in the Community and the introduction into the Community of pelts and manufactured goods of certain wild animal species originating in countries which catch them by means of leghold traps or trapping methods which do not meet international humane trapping standards
Vir - besedilo: 31991R3254 Uredba Sveta (EGS) št. 3254/91 z dne 4. novembra 1991 o prepovedi uporabe stopalk v Skupnosti in vnosa v Skupnost kožuhov in izdelanega blaga iz nekaterih prosto živečih živalskih vrst, ki izvirajo iz držav, kjer jih lovijo s stopalkami ali z načini lova s pastmi, ki ne izpolnjujejo mednarodnih standardov humanega lova s pastmi
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: 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: 31990D0266 Commission Decision of 13 June 1990 accepting an undertaking given by the Royal Thai Government in connection with the countervailing duty proceeding concerning imports of ball bearings with a greatest external diameter not exceeding 30 mm, originating in Thailand, Preamble (16)
Vir - besedilo: 31990D0266 Sklep Komisije z dne 13. junija 1990 o sprejemu zaveze, ki jo je dala Kraljeva tajska vlada v zvezi s postopkom izravnalne dajatve glede uvoza krogličnih ležajev, katerih največji zunanji premer ne presega 30 mm, s poreklom na Tajskem, uvod (16)
Vir - besedilo: 32002R0792 Council Regulation (EC) No 792/2002 of 7 May 2002 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce
Vir - besedilo: 32001D0235 Council Decision of 8 March 2001 on the principles, priorities, intermediate objectives and conditions contained in the Accession Partnership with the Republic of Turkey, Annex (4.1)
Vir - besedilo: 32001D0235 Sklep Sveta z dne 8. marca 2001 o načelih, prednostnih nalogah, vmesnih ciljih in pogojih, ki jih vsebuje Partnerstvo za pristop z Republiko Turčijo, Priloga (4.1)
Vir - besedilo: 32003D1152 Decision No 1152/2003/EC of the European Parliament and of the Council of 16 June 2003 on computerising the movement and surveillance of excisable products, Article 6
Vir - besedilo: 32003D1152 Odločba št.. 1152/2003/ES Evropskega Parlamenta in Sveta z dne 16. junija 2003 o informatizaciji gibanja in nadzora trošarinskih izdelkov, člen (6)
Vir - besedilo: 32003R1798 Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, Preamble (1)
Vir - besedilo: 32003R1798 Uredba Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost in razveljavitvi Uredbe (EGS) št. 218/92, uvod (1)
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(I)(6)
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(I)(6)
Definicija: Davčnemu zavezancu se na način ter pod pogoji, določenimi s tem zakonom in zakonom, ki ureja finančno upravo, dodeli številka (v nadaljnjem besedilu: davčna številka), ki se uporablja v zvezi z vsemi davki.
Vir definicije: Zakon o davčnem postopku (ZDavP-2)
Sobesedilo: a number of enforcement actions HMRC can take to get the tax you owe: collect what you owe through your earnings or pension, ask debt collection agencies to collect the money, take things you own and sell them, take you to court...
Sobesedilo: Dealing with HMRC, If you don't pay your tax bill, GOV.UK
Definicija: A tax execution is issued against a taxpayer as a final solution to collection of a previously unpaid tax. Collection of state and federal income taxes may take the form of a levy on your bank account, garnishment of your paycheck or a lien against property you own.
Definicija: Davek na posest. Davek, ki ga mora plačati zakoniti lastnik ali poverjenec nepremičnine. Višina davka je odvisna od ocenjene vrednosti njegovega zemljišča.
Vir definicije: WESTS
Vir - besedilo: Tezaver Gemet, https://www.eionet.europa.eu/gemet/sl/about/