Opomba: ene vrste prihodki ali skupina prihodkov so obdavčeni posebej pod svojimi pogoji in po svoji stopnji; nasprotno se pri dohodnini seštejejo vse vrste prihodkov;
Definicija: A written statement sought by a taxpayer from the tax authorities about the tax implications of a transaction. It is often a precondition for closing the transaction because an adverse tax ruling may make the transaction (e.g. a merger) financially unviable.
Vir definicije: http://financial-dictionary.thefreedictionary.com/Advance+tax+ruling
Definicija: private tax ruling consists of advice that a taxpayer may seek from the tax authority in relation to the application of the tax law to their particular arrangement
Vir definicije: C.J. Waerzeggers, C. Hillier, Introducing an Advance Tax Ruling (ATR) Regime, 31 May 2016, IMF
Vir - besedilo: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July 2017
Vir - besedilo: 32015L2376 Direktiva Sveta (EU) 2015/2376 z dne 8. decembra 2015 o spremembi Direktive 2011/16/EU glede obvezne avtomatične izmenjave podatkov na področju obdavčenja
Opomba: katerega del je tudi zavezujoča informacija
Definicija: The effective tax rate is the percent of their income that an individual or a corporation pays in taxes.
Vir definicije: Investopedia
Opomba: The effective tax rate for individuals is the average rate at which their earned income, such as wages, and unearned income, such as stock dividends, are taxed. The effective tax rate for a corporation is the average rate at which its pre-tax profits are taxed, while the statutory tax rate is the legal percentage established by law.
Definicija: the range of incomes taxed at given rates, which typically differ depending on filing status. In a progressive individual or corporate income tax system, rates rise as income increases
Vir definicije: TaxEdu, https://taxfoundation.org/
Definicija: Any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3 of this Article.
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: 31994D0602 Decision No 151 of 22 April 1993 concerning the application of Article 10a of Regulation (EEC) No 1408/71 and of Article 2 of Regulation (EEC) No 1247/92, Annex E 601
Sobesedilo: The information concerning income provided by the United Kingdom represents the net figures after deduction of income tax, insurance contributions and certain levies in connection with work. The amount indicated does not take account of United Kingdom housing benefit or council tax benefit.
Vir - besedilo: 31994D0602 Sklep št. 151 z dne 22. aprila 1993 o uporabi člena 10a Uredbe (EGS) št. 1408/71 in člena 2 Uredbe (EGS) št. 1247/92
Sobesedilo: Podatki o dohodku, ki jih poda Združeno kraljestvo, so neto zneski po odbitku davka na dohodek, prispevkov za zavarovanje in določenih posebnih dajatev v povezavi z delom. Navedeni znesek ne upošteva stanovanjskih dajatev ali olajšave občinskega davka.
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: 31994D0798 Council Decision of 8 December 1994 accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures,
Vir - besedilo: 31994D0798 Sklep Sveta z dne 8. decembra 1994 o sprejetju, v imenu Skupnosti, Prilog E.7 in F.4 k Mednarodni konvenciji o poenostavitvi in uskladitvi carinskih postopkov
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, 4.82
Opomba: taxes deducted at source
Sobesedilo: Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.
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, 4.78a
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
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Pri času zajemanja teh davkov je zato potrebna določena prilagodljivost. Davki na dohodek, ki so odbiti pri viru (npr. sprotno odvajanje akontacije na dohodnino), so lahko zajeti v obdobjih, v katerih so plačani, vsaka končna davčna obveznost na dohodek pa je lahko zajeta v obdobju, v katerem je obveznost določena.
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
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: 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: 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, 4.20i
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
Opomba: davek od dobička se obračunava po degresivnih stopnjah, odvisno od dolžine obdobja razpolaganja (od 20 % do 0 %, kadar je obdobje razpolaganja daljše od 20 let).
Vir - besedilo: Rules on the terms and methods of tax exemptions for diplomatic missions, consular posts, and international organisations in compliance with international agreements binding on Slovenia
Opomba: prevod iz slovenščine
Sobesedilo: If the eligible institution/individual under Article 3 of these Rules wishes to claim tax exemption in purchasing goods or services in other Member States of the European Union...
Vir - besedilo: Pravilnik o pogojih in načinu oprostitve davkov za diplomatska predstavništva, konzulate ter mednarodne organizacije s skladu z mednarodnimi pogodbami, ki obvezujejo Slovenijo
Vir - ustanova: Ministrstvo za zunanje zadeve
Sobesedilo: Če želijo upravičenci iz 3. člena tega pravilnika uveljaviti oprostitev plačila davkov pri nabavi blaga oziroma storitev v drugi državi članici Evropske unije…
Vir - besedilo: A guaranteed minimum income plan advocated by economist Milton Friedman in 1962 where federal income subsidies are provided to persons or families whose income falls below a certain level. Negative income tax (NIT) would allow claimants to receive income through the simple filing of tax returns rather than through the claiming of welfare benefits, ideally eliminating the need for a complex welfare bureaucracy.
Definicija: The tax becomes "chargeable" when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred.
Vir definicije: Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, OJ L 145/77, p.1
Vir - ustanova: usklajeno na Ministrstvu za finance, november 2003
Sobesedilo: 2. Obdavčljivi dogodek in s tem obveznost obračuna davka nastane, ko je blago dobavljeno ali so storitve opravljene. Dobave blaga, razen dobav iz člena 5 (4) (b) in opravljanje storitev, pri katerih se izdajajo zaporedni obračuni ali se izvršijo zaporedna plačila, se štejejo da so zaključene v trenutku, ko poteče obdobje, na katerega se taki obračuni ali plačila nanašajo.
Definicija: a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies
Vir - besedilo: 22002A0328(01) Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino, Article 11
Sobesedilo: The Contracting Parties shall refrain from any domestic tax measure or practice leading directly or indirectly to discrimination between the products of one Contracting Party and similar products from the other Contracting Party.
Vir - besedilo: 22002A0328(01) Sporazum o sodelovanju in carinski uniji med Evropsko gospodarsko skupnostjo in Republiko San Marino, člen 11
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Pogodbenici se vzdržita vsakršnega domačega davčnega ukrepa ali prakse, ki bi posredno ali neposredno vodil v diskriminacijo blaga ene pogodbenice nasproti podobnemu blagu druge pogodbenice.
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: 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, 4.20e
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, 4.20e
Vir - besedilo: Agreement between the Republic of Slovenia and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, 2015
Sobesedilo: The person liable for any tax charged under this Chapter is the person indicated by: section 465 (individuals), section 466 (personal representatives), and section 467 (UK resident trustees)
Sobesedilo: Income Tax (Trading and Other Income) Act 2005; UK
Vir - besedilo: Konvencija med Republiko Slovenijo in Združenimi mehiškimi državami o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od odhodka, 2015
Definicija: Zavezanci za davek po Zakonu o davčnem postopku so: 1. davčni zavezanec ali davčna zavezanka (v nadaljnjem besedilu: davčni zavezanec); 2. plačnik davka ali plačnica davka (v nadaljnjem besedilu: plačnik davka) za račun enega ali več davčnih zavezancev; 3. oseba, ki je v postopku davčne izvršbe v skladu s tem zakonom dolžna plačati davek.
Vir - besedilo: Zakon o davčnem postopku, Ur. l. RS 117/2006