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Last Update: 2009-01-01 |
(10) Glede na navedbe poljskih organov si družbeniki delijo ves dobiček (in zato tudi kakršno koli znižanje davkov, ki se obračunajo od tega dobička) sorazmerno z njihovim vložkom v družbi, tj.
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(10) According to the Polish authorities, the partners share any profits (and thus any reduction in taxes levied on those profits) pro-rata to their contribution to the Partnership, i.e.
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Last Update: 2009-01-01 |
decembra 1976 o uskladitvi zaščitnih ukrepov za varovanje interesov družbenikov in tretjih oseb, ki jih države članice zahtevajo od gospodarskih družb v skladu z drugim odstavkom člena 58 Pogodbe glede ustanavljanja delniških družb ter ohranjanja in spreminjanja njihovega kapitala, zato da se oblikujejo zaščitni ukrepi z enakim učinkom v vsej Skupnosti [3], in Tretje direktive Sveta 78/855/EGS z dne 9.
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(3) The scope of Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent [3], and of Third Council Directive 78/855/EEC of 9 October 1978 based on Article 54(3)(g) of the Treaty concerning mergers of public limited liability companies [4], should be adapted in order to reflect changes in Finnish company law.
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Last Update: 2009-01-01 |
Zato davek od dohodkov pravnih oseb za gospodarsko dejavnost družbe plačujejo njeni družbeniki.
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Therefore the corporate income tax on the Partnership's economic activity was paid by its partners.
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Last Update: 2009-01-01 |
1 Ta standard se uporablja pri obračunavanju deležev v skupnih podvigih ter poročanju o sredstvih, obveznostih, prihodkih in odhodkih v zvezi s skupnimi podvigi v računovodskih izkazih podvižnikov in naložbenikov ne glede na sestavo ali obliko, v okviru katerih potekajo dejavnosti skupnega podviga.
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1 This Standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place.
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Last Update: 2009-01-01 |
Ker se je pomoč dodelila v obliki oprostitve davka od dohodkov pravnih oseb, sta dejanska upravičenca do pomoči družbenika, tj.
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Since the aid was granted in the form of exemption from corporate income tax, the actual beneficiaries are the partners, i.e.
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Last Update: 2009-01-01 |
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