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 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
Sobesedilo: Subject: Liaison statement concerning ISO/IEC 13818-1 DAM-4 This liaison statement is submitted on behalf of ISO TC 46/SC 9/WG 1 which is responsible for developing the International Standard Audiovisual Number (ISAN) and its supplementary version identifier (V-ISAN).
Vir - besedilo: 32000R1980 Uredba (ES) št. 1980/2000 Evropskega parlamenta in Sveta z dne 17. julija 2000 o spremenjenem sistemu Skupnosti za podeljevanje znaka za okolje Priloga II
Vir - ustanova: Ministrstvo za okolje, prostor in energijo
Sobesedilo: Poleg tega se bodo ocenjeni zaznavanje s stališča potrošnika, funkcionalne razlike med vrstami proizvodov in potreba po opredelitvi podskupin.
Vir - besedilo: 32000R1980 Regulation (EC) No 1980/2000 of the European Parliament and of the Council of 17 July 2000 on a revised Community eco-label award scheme, Annex II
Sobesedilo: Consumer perception, functional differences between types of products and the need for identifying subgroups will be assessed.
Vir - besedilo: 31999D1419 Sklep 1419/1999/ES Evropskega parlamenta in sveta z dne 25. maja 1999 o vzpostavitvi aktivnosti Skupnosti za dogodek Evropske prestolnice kulture za leta 2005 do 2019, uvod
Vir - besedilo: 31999D1419 Decision 1419/1999/EC of the European Parliament and of the Council of 25 May 1999 establishing a Community action for the European Capital of Culture event for the years 2005 to 2019, Preamble
Vir - besedilo: 21997A0812(01) Sporazum med Evropsko skupnostjo in Združenimi državami Amerike o carinskem sodelovanju in medsebojni pomoči pri carinskih zadevah, člen 9
Vir - besedilo: 21997A0812(01) Agreement between the European Community and the United States of America on customs cooperation and mutual assistance in Customs matters, Article 9
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 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: 31996R0384 Uredba Sveta (ES) št. 384/96 z dne 22. decembra 1995 o zaščiti proti dampinškemu uvozu iz držav, ki niso članice Evropske skupnosti, člen 5 (10)
Sobesedilo: Obvestilo o začetku postopka naznani začetek preiskave, navede izdelek in vpletene države, poda povzetek prejetih informacij in zahteva, da se vse pomembne informacije sporočijo Komisiji; navede roke, v katerih se lahko zainteresirane stranke javijo, predstavijo svoja stališča v pisni obliki in posredujejo informacije, če naj se taka stališča in informacije tekom preiskave upoštevajo; prav tako navede rok, znotraj katerega lahko zainteresirane stranke zaprosijo pri Komisiji za zaslišanje v skladu s členom 6(5).
Vir - besedilo: 31996R0384 Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community, Article 5 (10)
Sobesedilo: The notice of initiation of the proceedings shall announce the initiation of an investigation, indicate the product and countries concerned, give a summary of the information received, and provide that all relevant information is to be communicated to the Commission; it shall state the periods within which interested parties may make themselves known, present their views in writing and submit information if such views and information are to be taken into account during the investigation; it shall also state the period within which interested parties may apply to be heard by the Commission in accordance with Article 6 (5).
Vir - besedilo: 32001D0916 Sklep sveta z dne 3. decembra 2001 o sklenitvi Dodatnega protokola o prilagoditvi trgovinskih vidikov Stabilizacijsko-pridružitvenega sporazuma med Evropskimi skupnostmi in njihovimi državami članicami na eni strani in Nekdanjo jugoslovansko republiko Makedonijo na drugi strani zaradi upoštevanja izida pogajanj med strankama o vzajemnih preferencialnih koncesijah za nekatera vina, vzajemnem priznavanju, zaščiti in nadzoru imen vin ter vzajemnem priznavanju, zaščiti in nadzoru označb za žgane pijače in aromatizirane pijače
Vir - besedilo: 32001D0916 Council Decision of 3 December 2001 on the conclusion of an Additional Protocol adjusting the trade aspects of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav republic of Macedonia, of the other part, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks
27slSkupno stališče Sveta 2004/293/SZVP o podaljšanju ukrepov v podporo učinkovitemu izvajanju mandata Mednarodnega kazenskega sodišča za nekdanjo Jugoslavijo (MKSJ)EU zunanje zadeve, pravo
Vir - besedilo: 31999E0346 SKUPNO STALIŠČE z dne 17. maja 1999 Sveta na podlagi člena 15 Pogodbe o Evropski uniji o napredku za oblikovanje pravno zavezujočega protokola za krepitev skladnosti s Konvencijo o biološkem in toksičnem orožju (BTWC) in za uspešen zaključek vsebinskega dela priložnostne skupine do konca leta 1999 (1999/346/SZVP)
Vir - ustanova: Ministrstvo za zunanje zadeve
Sobesedilo: Ukrepi, sprejeti v podporo ciljem iz členov 2 in 3, zajemajo: - upoštevanje skupnih stališč v pogajanjih, tudi ob predložitvi posebnih dokumentov in predlogov priložnostni skupini, če je to ustrezno, zlasti v zvezi z glavnimi področji in elementi iz člena 3.
Vir - besedilo: 31999E0346 1999/346/CFSP: Common Position of 17 May 1999 adopted by the Council on the basis of Article 15 of the Treaty on European Union, relating to progress towards a legally binding Protocol to strengthen compliance with the Biological and Toxin Weapons Convention (BTWC), and with a view to the successful completion of substantive work in the Ad Hoc Group by the end of 1999
Sobesedilo: The action taken in support of the objectives set out in Articles 2 and 3 shall include: - pursuit of joint positions in the negotiations, including where appropriate the tabling of specific papers and proposals for submissions to the Ad Hoc Group, in particular on the central areas and elements identified in Article 3.
Vir - besedilo: 31996L0029 Direktiva Sveta 96/29/Euratom z dne 13. maja 1996 o določitvi temeljnih varnostnih standardov za varstvo zdravja delavcev in prebivalstva pred nevarnostmi zaradi ionizirajočega sevanja
Vir - ustanova: Ministrstvo za okolje, prostor in energijo
Vir - besedilo: 31996L0029 Council Directive 96/29/Euratom laying down basic safety standards for the protection of the health of workers and the general public against the dangers arising from ionizing radiation, Preamble/12
Vir - besedilo: 32000D0520 Odločba z dne 26. julija 2000 po Direktivi Evropskega parlamenta in Sveta 95/46/ES o primernosti zaščite, ki jo zagotavljajo načela zasebnosti varnega pristana in s tem povezana najpogosteje zastavljena vprašanja, ki jih je izdalo Ministrstvo za trgovino ZDA, vprašanje 5
Vir - besedilo: 32000D0520 Commission Decision of 26 July 2000 pursuant to Directive 95/46/EC of the European Parliament and the Council on the adequacy of the protection provided by the safe harbour privacy principles and related frequently asked questions issued by the US Department of Commerce
Vir - besedilo: 21998A0219(02) Partnership and Cooperation Agreement between the European Communities and their Member States, and Ukraine Article 6(3)
Vir - besedilo: 32002D0836 Odločba Sveta z dne 30. septembra 2002 o sprejetju posebnega programa za raziskave, tehnološki razvoj in predstavitev, izvedenim z neposrednim delovanjem Skupnega raziskovalnega središča
Vir - ustanova: Ministrstvo za šolstvo, znanost in šport
Vir - besedilo: 32002D0836 Council Decision of 30 September 2002 adopting a specific programme of research, technological development and demonstration to be carried out by means of direct actions by the Joint Research Centre, Annex I, Section 2.5(119