Definicija: A judicial or administrative interpretation of a provision of a statute, order, regulation, or ordinance. May also refer to judicial determination of admissibility of evidence, allowance of motion, etc.
Vir definicije: WESTS
Vir - besedilo: Rome Statute of the International Criminal Court, Article 19(3)
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
Vir - besedilo: 21998A0623(01) United Nations Convention on the Law of the Sea, Article 188
Sobesedilo: When the dispute also involves a question of the interpretation of Part XI and the Annexes relating thereto, with respect to activities in the area, that question shall be referred to the Sea-bed Disputes Chamber for a ruling.
Vir - besedilo: 21998A0623(01) Konvencija Združenih narodov o pomorskem mednarodnem pravu, člen 188
Sobesedilo: Kadar spor vključuje tudi vprašanje razlage dela XI in aneksov, ki se nanašajo nanj glede na dejavnosti v Coni, se to vprašanje pošlje v odločanje senatu za spore o morskem dnu.
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: a decision by the Court of Justice of the European Union (CJEU) on the interpretation of European Union law, made at the request of a court of a European Union Member State
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
Vir - besedilo: Rome Statute of the International Criminal Court, Article 18(4)
Sobesedilo: The State concerned or the Prosecutor may appeal to the Appeals Chamber against a ruling of the Pre-Trial Chamber, in accordance with article 82.
Vir - besedilo: Rome Statute of the International Criminal Court, Article 89(2)
Sobesedilo: If an admissibility ruling is pending, the requested State may postpone the execution of the request for surrender of the person until the Court makes a determination on admissibility.
Vir - besedilo: Rimski statut Mednarodnega kazenskega sodišča, člen 89(2)
Vir - ustanova: Komisija za redakcijo prevodov mednarodnih sporazumov
Sobesedilo: Če odločanje o dopustnosti še ni končano, lahko zaprošena država zadrži izpolnitev zahteve za predajo osebe, dokler Sodišče ne odloči o dopustnosti.
Sobesedilo: Apart from normal replacement, or death, the duties of a member of the Court of Auditors shall end when he resigns, or is compulsorily retired by a ruling of the Court of Justice pursuant to paragraph 7.
Vir - besedilo: Pogodba o Evropski uniji, člen 188b(6)
Sobesedilo: Razen ob redni zamenjavi ali smrti dolžnosti člana Računskega sodišča prenehajo z njegovim odstopom ali če ga razreši Sodišče v skladu z odstavkom 7.
47enProtocol of 23 July 1996 on the interpretation, by way of preliminary rulings, by the Court of Justice of the EC of the Convention on the establishment of a European Police Officepravo
48enProtocol on the interpretation, by way of preliminary rulings by the Court of the European Communities of the convention on the protection of the European Communities financial interestspravo