Definicija: a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies
Vir - besedilo: Interim agreement on trade and trade-related matters between the European Community, the European Coal and Steel Community and the European Atomic Energy Community, of the one part, and Georgia, of the other part; 21997A0521(02), člen 2
Vir - besedilo: 31981R1390 Council Regulation extending to self-employed persons and members of their families Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons and their families moving within the Community
Vir - besedilo: 31981R1390 Uredba Sveta o razširitvi na samozaposlene osebe in njihove družinske člane Uredbe (EGS) št. 1408/71 o uporabi sistemov socialne varnosti za zaposlene osebe in njihove družine, ki se gibljejo v Skupnosti
Vir - besedilo: 32001R0993 Commission Regulation(EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Sobesedilo: increasing the application of the taxation method based on the cost of the process
Vir - besedilo: 32001R0993 Uredba Komisije (ES) št. 993/2001 z dne 4. maja 2001 o spremembi Uredbe (EGS) št. 2454/93 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti
Vir - ustanova: Ministrstvo za finance
Sobesedilo: uporaba obračunske metode, ki temelji na stroških predelave
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: 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, Preamble
Sobesedilo: international arrangements, such as commerce treaties and investment promotion agreements, usually carve out taxation
Sobesedilo: Taxation, New York and Geneva, 2000, UNCTAD
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, uvod
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
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
Definicija: money that an employer deducts from an employee’s gross wages and pays directly to the government. The amount withheld is a credit against the income taxes the employee must pay during the year
Vir - besedilo: 32001R2423 Regulation (EC) No 2423/2001 of the European Central Bank of 22 November 2001 concerning the consolidated balance sheet of the monetary financial institutions sector, Annex I(1)(I)(5)
Vir - besedilo: 32001R2423 Uredba (ES) št. 2423/2001 Evropske Centralne banke z dne 22. novembra 2001 o konsolidirani bilanci stanja v sektorju monetarnih finančnih institucij, Priloga I(1)(I)(5)
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: Compulsory charges levied by a government unit in special or unique instances for the purpose of raising revenue to pay for services or improvements for the general public benefit.
Definicija: Obvezne dajatve, ki jih odobri vlada v izrednih ali posebnih primerih, z namenom povišati državne prihodke, ki se bodo porabili za storitve ali izboljšanje javnega dobrega.
Vir definicije: EFP / RHW
Vir - besedilo: Tezaver Gemet, https://www.eionet.europa.eu/gemet/sl/about/
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.
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
Sobesedilo: inheritance taxes, death duties or taxes on gifts inter vivos, which are deemed to be levied on the capital of the beneficiaries and are shown under the heading capital taxes
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
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: 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 cascade tax or cascading tax is a turnover tax that is applied at every stage in the supply chain, without any deduction for the tax paid at earlier stages. Such taxes are distorting in that they create an artificial incentive for vertical integration. They have been replaced in Europe and many other locations by a value added tax.
Definicija: revenue a government foregoes through the provisions of tax laws that allow (1) deductions, exclusions, or exemptions from the taxpayers' taxable expenditure, income, or investment, (2) deferral of tax liability, or (3) preferential tax rates
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
Opomba: pri dohodnini, davku na promet nepremičnin, davku na premoženje... zavezanec da podatke, davek pa odmeri davčni organ; glej tudi davčni obračun
Sobesedilo: davčni zavezanec mora v davčni napovedi navesti podatke, ki so potrebni za odmero davka in davčni nadzor
Sobesedilo: 61. člen Zakona o davčnem postopku, Ur. l. RS št. 117/2006
Sobesedilo: Davčni nadzor obsega nadzor nad izvajanjem oziroma upoštevanjem zakonov o obdavčenju in tega zakona. Davčni nadzor obsega: davčni nadzor davčnih obračunov, davčni nadzor posameznega področja poslovanja in davčni inšpekcijski nadzor