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condition
stanje
Letzte Aktualisierung: 2017-04-06
Nutzungshäufigkeit: 3
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the present proposal thus concentrates on setting a common structure of the tax and common provisions on chargeability.
zato je ta predlog namenjen zlasti določitvi skupne strukture davka in skupnih določb o obračunavanju.
should the chargeability differ between member states, this could result in double taxation or non taxation.
različna obveznost obračuna davka v državah članicah bi lahko povzročila dvojno obdavčenje ali neobdavčitev.
the chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable.
upoštevajo se tisti pogoji za plačilo obveznosti in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v tej drugi državi članici.
the consequences for the chargeability of the costs of care received in another member state on the basis of an authorisation should also be clarified.
treba bi bilo tudi pojasniti posledice za kritje stroškov za nego, prejeto v drugi državi članici na podlagi odobritve.
the chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in that other member state.
sprejmejo se tisti pogoji za plačilo obveznosti in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v tej drugi državi članici.
the chargeability conditions and rate of excise duty to be applied shall be those in force on the date on which duty becomes chargeable in the member state where release for consumption takes place.
uporabljajo se tisti pogoji obveznosti plačila in stopnje trošarine, ki veljajo na dan nastanka obveznosti za plačilo trošarine v državi članici, kjer se blago sprosti v porabo.
furthermore, the date of the chargeability to tax for intra-community acquisitions is amended so as to correspond with the intra-community supply.
poleg tega se spremeni datum obveznosti obračuna davka za pridobitve znotraj skupnosti tako, da se sklada z datumom, ki se uporablja za dobave znotraj skupnosti.
furthermore, the date of chargeability of the tax for intra-community acquisitions should be amended so as to correspond with the intra-community supply.
poleg tega je treba spremeniti datum obveznosti obračuna davka za pridobitve znotraj skupnosti tako, da se sklada z datumom, ki se uporablja za dobave znotraj skupnosti.