Results for nepravočasno plačan davek translation from Slovenian to English

nalepke za plačan davek
car-tax discs

poslovne dejavnosti, ki vključujejo blago, za katero je bil plačan davek
commercial activities involving duty-paid goods

za namene točke (a) se predhodno plačan davek na darilo za isto premoženje obravnava kot davek na dediščino za namene odobritve davčnega dobropisa.
for the purposes of point (a) previously paid gift tax on the same asset is considered as inheritance tax for the purposes of granting tax credit.

poleg tega je za številne države članice preučila vprašanje čezmejnega nakupovanja fizičnih oseb in nezakonita tržna gibanja blaga, za katero je bil plačan davek, preko meja1.
additionally, for a number of member states, it looked into the issue of cross border shopping by individuals and unlawful commercial movements of tax-paid goods across frontiers1.

dananji predlog bo spremenil računovodsko direktivo () in zagotovil, da velike skupine vsako leto objavijo poročilo, v katerem po posameznih državah razkrijejo dobiček ter obračunan in plačan davek v vsaki državi članici.
today's proposal will amend the accounting directive () to ensure that large groups publish annually a report disclosing the profit and the tax accrued and paid in each member state on a country-by-country basis.

ugotovilo je, da to vozilo, od katerega je bil plačan davek glede na stanje novega vozila, s časom izgubi del tržne vrednosti in da se znesek davka, ki je vštet v preostalo vrednost vozila, sorazmerno zmanjša.
after stating that the directive introduces no-fault liability and imposes it on the producer, and that the directive seeks to achieve complete harmonisation in the matters regulated by it, the court reached the conclusion that the determination of the class of persons liable must be regarded as exhaustive.

ker vzpostavitev trga pomeni, da se blago, za katerega je bil pri nakupu plačan davek, lahko prenese čez notranje meje brez obveznosti plačila dodatnega davka in da bodo obstoječe oprostitve za potnike prenehale obstajati, ker ne bodo imele nobenega pomena;
whereas establishing the market means that goods bought tax paid will be able to be taken across internal frontiers without any liability to pay further tax and that the existing allowances for travellers will cease to exist because they will have no meaning;

postopkov, s katerimi uporabnik določenega energenta v lastnem podjetju omogoča njegovo ponovno uporabo pod pogojem, da je za omenjeni energent že bil plačan davek, ki ni nižji od davka, ki bi ga bilo treba plačati, če bi bil energent ponovno zavezan plačilu davka;
operations by which the user of an energy product makes its reuse possible in his own undertaking provided that the taxation already paid on such product is not less than the taxation which would be due if the reused energy product were again to be liable to taxation;

o tem vprašanju poročilo skupine za goljufije na visoki ravni ugotavlja, da je poleg velikih goljufij skupin storilcev kaznivih dejanj veliko goljufij tudi s pomočjo manjših zlorab veljavnih predpisov, ki vključujejo blago, za katero je bil plačan davek/trošarina, in je posledica velikih razlik v davčnih in trošarinskih stopnjah med državami članicami.
on this issue, the report of the high level group on fraud noted that, in addition to large‑scale fraud by groups of organised criminals, there was also a significant amount of fraud by means of small‑scale abuse of the current rules, which involves tax/duty‑paid goods, and is the consequence of large differences in tax and duty rates between the member states.

v tem smislu so organi razložili, da se v okviru sheme skattefunn pomoč za dejavnosti raziskav in razvoja zagotavlja v obliki davčne olajšave (ali dobropisa na plačan davek), pri čemer se znesek, ki ustreza odstotku upravičenih stroškov, odbije od zneska davka, ki bi ga družba morala plačati.
in this respect the authorities have explained that under the skattefunn scheme, aid is granted to research and development activities in the form of a tax deduction (or tax credit) whereby an amount, corresponding to a percentage of the eligible costs, is deducted from the amount due in tax by the company.