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
Definicija: in a VAT return (or ‘declaration’), a taxable person (business) gives the tax authorities in the EU country where they are registered information about: their taxable (taxed/exempt) transactions, the VAT they have charged their customers (output tax) and been charged by their suppliers (input tax), the amount of VAT payable (or refundable)
Vir definicije: VAT returns, Taxation and Customs Union, European Commission
Definicija: vsak davčni zavezanec mora davčnemu organu predložiti obračun DDV, ki mora vsebovati vse podatke, potrebne za izračun davka, za katerega je nastala obveznost obračuna
Vir - besedilo: 32002L0038 Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services
Vir - besedilo: 32002L0038 Direktiva Sveta 2002/38/ES z dne 7. maja 2002 o spremembah in začasnih spremembah Direktive 77/388/EGS glede ureditve davka na dodano vrednost, ki se uporablja za storitve radijskega in televizijskega oddajanja ter za določene elektronsko opravljene storitve
Vir - besedilo: 31984L0386 Tenth Council Directive of 31 July 1984 on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC
Vir - besedilo: 31984L0386 Deseta direktiva Sveta z dne 31. julija 1984 o usklajevanju zakonodaje držav članic o prometnih davkih, ki spreminja Direktivo 77/399/EGS
Vir - besedilo: 31989L0465 Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC, Article 4
Vir - besedilo: 31989L0465 Osemnajsta direktiva Sveta z dne 18. julija 1989 o sklajevanju zakonodaje držav članic o prometnih davkih - Odprava nekaterih odstopanj, določenih v členu 28(3) Šeste direktive 77/388/EGS
Vir - ustanova: Ministrstvo za finance
Opomba: izraz vnesen po strokovni in pravni redakciji, člen 4
Vir - besedilo: 32003R1798 Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92, Article 2(11)
Vir - besedilo: 42003A0613(01) Protocol established in accordance with Article 34 of the Treaty on European Union, amending, as regards the creation of a customs files identification database, the Convention on the use of information technology for customs purposes, Article 12(b)
Sobesedilo: for businesses: business name, name under which trade is conducted, registered office and VAT identifier
Vir - besedilo: 32003R1798 Uredba Sveta (ES) št. 1798/2003 z dne 7. oktobra 2003 o upravnem sodelovanju na področju davka na dodano vrednost in razveljavitvi Uredbe (EGS) št. 218/92, člen 2(11)
Vir - ustanova: Ministrstvo za finance
Opomba: enaka davčni številki s predpono SI
Vir opombe: Osnove DDV: Kaj je davčna številka in kaj je ID številka? Računovodja.com
Vir - besedilo: 42003A0613(01) Protokol na podlagi člena 34 Pogodbe o Evropski uniji o spremembi Konvencije o uporabi informacijske tehnologije v carinske namene glede vzpostavitve identifikacijske podatkovne baze carinskih datotek, člen 12(b)
Vir - ustanova: Ministrstvo za finance
Sobesedilo: za podjetja: naziv podjetja, naziv, pod katerim se vodijo posli, registrirani sedež in številka zavezanca za DDV
Vir - besedilo: 31994L0005 Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques), Article 1(3)(B)(8)
Vir - besedilo: 31994L0005 Direktiva Sveta 94/5/ES z dne 14. februarja 1994 o dopolnitvi skupnega sistema davka na dodano vrednost in spremembi Direktive 77/388/EGS - Posebna ureditev za rabljeno blago, umetniške predmete, zbirke in starine, člen 1(3)(B)(8)
Definicija: The first step was initiated already in 1967 by replacing all cumulative multi-stage taxes which Member States had applied until then by a multi-stage non-cumulative value added tax. Thus, a general tax on consumption was introduced in all Member States, which was based upon the principle that the tax applied to goods and services is exactly proportional to the price, whatever the number of transactions which take place in the production and distribution process before the stage at which the tax is finally charged.
Definicija: Prvi korak je bil storjen že v l.1967 z zamenjavo vseh kumulativnih večstopenjskih davkov, ki so jih države članice do takrat uporabljale, z večstopenjskim nekumulativnim davkom na dodano vrednost. Tako so v vseh državah članicah uvedli splošen davek na potrošnjo, katerega temeljno načelo je bilo, da je davek na blago in storitve v natančnem sorazmerju s ceno ne glede na to, kolikšno je število faz med proizvodnjo in razpošiljanjem pred tisto fazo, v kateri se davek končno zaračuna.
Vir - besedilo: 31991L0680 Council Directive of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
Vir - besedilo: 31991L0680 Direktiva Sveta z dne 16. decembra 1991 o dopolnitvi skupnega sistema davka na dodano vrednost in o spremembi Direktive 77/388/EGS zaradi odprave davčnih meja
20enProposal for a Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added taxdavčna politika
20
Zadnja sprememba:
2008-01-08
#83223
Projekt:
Slovar za predsedovanje Slovenije Svetu EU
21enProposal for a Council Directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member Statedavčna politika
21
Zadnja sprememba:
2008-01-08
#83219
Projekt:
Slovar za predsedovanje Slovenije Svetu EU
22enEighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the countrydavčna politika