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.
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, Annex A, 4.27
Vir - besedilo: 31996R2223 Uredba Sveta (ES) št. 2223/96 z dne 25. junija 1996 o Evropskem sistemu nacionalnih in regionalnih računov v Skupnosti, Priloga A, 4.27
Vir - besedilo: 31999L0085 Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAR rate on labour-intensive services
Vir - besedilo: 31999L0085 Direktiva Sveta 1999/85/ES z dne 22. oktobra 1999 o spremembi Direktive 77/388/EGS glede možnosti poskusne uporabe nižje stopnje DDV za delovno intenzivne storitve
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 (13)
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 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: 31997R0118 Council Regulation (EC) No 118/97 of 2 December 1996 amending and updating Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71
Vir - besedilo: 31997R0118 Uredba Sveta (ES) št. 118/97 z dne 2. decembra 1996 o spremembah in posodobitvah Uredbe (EGS) št. 1408/71 o uporabi sistemov socialne varnosti za zaposlene osebe, samozaposlene osebe in njihove družinske člane, ki se gibljejo v Skupnosti, in Uredbe (EGS) št. 547/72 o določitvi postopka za izvajanje Uredbe (EGS) št. 1408/71
Vir - besedilo: 22002A1224(02) Protocol setting out the fishing opportunities and the financial contribution provided for in the Agreement between the European Economic Community and the Government of the Republic of Senegal on fishing off the coast of Senegal for the period from 1 July 2002 to 30 June 2006, Annex A(1.2)
Sobesedilo: Fees shall include all national and local charges with the exception of port charges and the costs of services.
Vir - besedilo: 22002A1224(02) Protokol omožnostih ribolova in finančnem prispevku, predvidenih s Sporazumom med Evropsko gospodarsko skupnostjo in vlado Republike Senegal o ribolovu v obalnih vodah Senegala, za obdobje od 1. julija 2002 do 30. junija 2006, Priloga A (1.3)
Vir - besedilo: Splošni pogoji poslovanja pomorsko prometnih agencij Slovenije (Uradni list RS, št. 77-3719/2002)
Sobesedilo: Pristojbine vključujejo vse nacionalne in lokalne dajatve, z izjemo pristaniških taks in stroškov storitev.
Vir - besedilo: 32003L0092 Council Directive 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity, Article 8(1)(d)
Definicija: pomeni davčnega zavezanca, katerega osnovna dejavnost v zvezi z nabavami plina in električne energije je preprodaja takšnega blaga, in katerega lastna poraba tega blaga je neznatna
Vir definicije: Zakon o spremembah in dopolnitvah zakona o davku na dodano vrednost (ZDDV-D)
Vir - besedilo: 32003L0092 Direktiva Sveta 2003/92/ES z dne 7. oktobra 2003 o spremembi Direktive 77/388/EGS glede pravil o kraju dobave plina in električne energije, člen 8(1)(d)
Definicija: A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit.
Vir - besedilo: Commission Regulation(EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics, Člen 2
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: 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: 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: Sporazum med Vlado Republike Slovenije in Vlado Združenih držav Amerike o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA
Definicija: In the United States, a 9-digit number that identifies a business entity to the government. A business must have an EIN if it has employees or meets other criteria specified by the federal government.
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: Metodologija vrednotenja ekološkega stanja jezer z bentoškimi nevretenčarji http://www.mop.gov.si/fileadmin/mop.gov.si/pageuploads/podrocja/okolje/pdf/vode/ekolosko_stanje/metod_vredn_ekoloskega_st_jezer_bentoskimi_nevretencarji.pdf (22. 7. 2010)
Definicija: tisti vidik obravnave računovodskih informacij, ki so pomembni z vidika odločanja o davkih in oblikovanja davčne bilance
Vir definicije: Cvetka Grušovnik, Vloga davčnega računovodstva v postopku davčnega inšpekcijskega nadzora davka od dohodkov pravnih oseb v gospodarskih družbah, magistrsko delo, PF UM, 2010
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: 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).