Definicija: fixed place of business through which the business of an enterprise is wholly or partly carried on
Vir definicije: Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Definicija: The term ‘fixed establishment’ is not defined in law. However, following the test set out by the ECJ in Gunter Berkholz (C-168/84) we take it to mean an establishment, other than the business establishment, from which the activities of the organisation are carried out and which has the permanent presence of both the human and technical resources necessary for making or receiving the supplies of services in question (and it is not appropriate to deem the supplies in question to have been provided at or from the place where the supplier has established their business).
Vir definicije: HM Revenue and Customs http://www.hmrc.gov.uk/manuals/vatpossmanual/VATPOSS04500.htm#2
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 - ustanova: usklajeno na Ministrstvu za finance, november 2003
Definicija: del postopka, v katerem se ugotavljajo pravno pomembna dejstva in okoliščine ter strankam na obravnavi omogoča uveljavitev in varstvo pravic in pravnih koristi
Vir definicije: Pravni terminološki slovar
Vir - besedilo: Zakon o splošnem upravnem postopku; Ur. l. RS, št. 24/2006
Vir - besedilo: 31996R2223 Uredba Sveta (ES) št. 2223/96 z dne 25. junija 1996 o Evropskem sistemu nacionalnih in regionalnih računov v Skupnosti
Vir - ustanova: Statistični urad RS
Sobesedilo: davkov na dediščino, davkov na dedno posest in davkov na darila med živimi, ki se obravnavajo, kakor bi bili odmerjeni na kapital upravičencev in so prikazani v postavki davki na kapital
Definicija: educational programmes and services for disabled and/or gifted individuals who have intellectually, physically, emotionally or socially different characteristics from those whose needs can be catered for within the normal provision
Vir definicije: UK Data Service ELSST https://elsst.ukdataservice.ac.uk/thesaurus-search
Vir - besedilo: Dealing with Workplace Violence, A guide for Agency Planners, United States Office of Personnel Management Office of Workforce Relations
Definicija: A printer that uses the PostScript page-description language (PDL) to create text and graphics on the output medium, such as paper or overhead transparency. Examples of PostScript printers include the Apple LaserWriter, the NEC LC-890, and the QMS PS-810.
Definicija: A node in a failover cluster or server cluster that can run a specific resource. By default, all nodes appear as possible owners, so the resource can run on any node. In most cases, it is appropriate to use this default setting.
Definicija: A type of file format used to represent business documents in which the records and fields have a fixed length, eliminating the need for delimiters.
Definicija: A feature that works with the Windows Update website to deliver updates (patches and fixes) for Windows as they become available according to settings that users can choose.
Definicija: Placement of an element relative to either the element's parent or, if there isn't one, the body. Values for the element's Left and Top properties are relative to the upper-left corner of the element's parent.
Definicija: A mailbox server that is installed in a Windows failover cluster. A clustered mailbox server is used in both cluster continuous replication (CCR) and single copy cluster (SCC) configurations. A clustered mailbox server was called an Exchange Virtual Server in previous versions of Exchange Server.
Definicija: An update to the Domain Name System (DNS) standard that permits DNS clients to dynamically register and update their resource records in zones.