Sie suchten nach: partial division (Englisch - Slowenisch)

division
razdelek

division:
enota:

partial 
delno 

taxation of mergers, divisions, partial divisions - codified version
obdavčitve za združitve, delitve, delne delitve – kodificirana različica

the ecb may also request a combination of partial performance off-market through the escb as set out above and partial division of the transaction into two or more transactions, as also set out above.
v primeru, da do navedene ure odgovor s strani ecb ni prejet, se transakcija šteje za odobreno v skladu s pogoji, ki jih določi javnopravne institucije ustrezne sodelujoče države članice.

rules applicable to mergers, divisions, partial divisions, and exchanges of shares.’
pravila, ki se uporabljajo za združitve, delitve, delne delitve in zamenjave kapitalskih deležev.“.

paragraphs 2 and 3 shall apply only if the shareholder does not attribute to the sum of the securities received and those held in the transferring company, a value for tax purposes higher than the value the securities held in the transferring company had immediately before the partial division.
odstavka 2 in 3 se uporabljata samo, če delničar vsoti prejetih vrednostnih papirjev in tistih, ki jih ima v prenosni družbi, ne pripiše vrednosti za davčne namene, ki bi bila višja kot je bila vrednost vrednostnih papirjev, ki jih ima v prenosni družbi, tik pred delno delitvijo.

paragraphs 1 and 3 shall apply only if the receiving company computes any new depreciation and any gains or losses in respect of the assets and liabilities transferred according to the rules that would have applied to the transferring company or companies if the merger, division or partial division had not taken place.
odstavka 1 in 3 se uporabljata le pod pogojem, da družba prejemnica izračuna novo amortizacijo in dobičke ali izgube v zvezi s prenesenimi sredstvi in obveznostmi v skladu s pravili, ki bi se uporabljala za prenosno družbo ali družbe, če ne bi bilo združitve, delitve ali delne delitve.

the value on the basis of which any gain or loss would have been computed for the purposes of tax upon the income, profits or capital gains of the transferring company if such assets or liabilities had been sold at the time of the merger, division or partial division but independently of it;
vrednost, na osnovi katere se izračuna dobiček ali izguba za namene davka od dohodkov, dobičkov ali kapitalskih dobičkov prenosne družbe, če so bila ta sredstva ali obveznosti prodana v času združitve, delitve ali delne delitve, vendar neodvisno od nje;

mergers, divisions, partial divisions, transfers of assets and exchanges of shares in which companies from two or more member states are involved,
združitve, delitve, delne delitve, prenose sredstev in zamenjave kapitalskih deležev, pri katerih so udeležene družbe iz dveh ali več držav članic,

where the assets transferred in a merger, a division, a partial division or a transfer of assets include a permanent establishment of the transferring company which is situated in a member state other than that of the transferring company, the member state of the transferring company shall renounce any right to tax that permanent establishment.
kadar sredstva, prenesena pri združitvi, delitvi, delni delitvi ali prenosu sredstev, vključujejo stalno poslovno enoto prenosne družbe, ki je v drugi državi članici kakor prenosna družba, se država članica, v kateri je prenosna družba, odreče pravici obdavčenja te stalne poslovne enote.

on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different member states and to the transfer of the registered office of an se or sce between member states
o skupnem sistemu obdavčitve za združitve, delitve, delne delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic ter za prenos statutarnega sedeža se ali sce med državami članicami

a member state may refuse to apply or withdraw the benefit of all or any part of the provisions of titles ii, iii, iv and ivb where it appears that the merger, division, partial division, transfer of assets, exchange of shares or transfer of the registered office of an se or an sce:
država članica lahko zavrne uporabo ali odvzame ugodnosti iz vseh ali nekaterih določb pod naslovi ii, iii, iv in ivb, kadar se izkaže, da združitev, delitev, delna delitev, prenos sredstev, zamenjava kapitalskih deležev ali prenos statutarnega sedeža se ali sce:

in case of partial division of the total amount of the regional ceiling, farmers shall receive entitlements whose unit value is calculated by dividing the corresponding part of the regional ceiling established under article 58 by the number of eligible hectares, within the meaning of article 44(2), established at regional level.
v primeru delne delitve celotnega zneska regionalne zgornje meje kmetje prejmejo pravice, katerih znesek na enoto se izračuna tako, da se ustrezni del regionalne zgornje meje, določene v členu 58, deli s številom upravičenih hektarjev v smislu člena 44(2), ki so določeni na regionalni ravni.

council directive 2009/133/ec of 19 october 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different member states and to the transfer of the registered office of an se or sce between member states (oj l 310, 25.11.2009, p. 34).
direktiva sveta 2009/133/es z dne 19. oktobra 2009 o skupnem sistemu obdavčitve za združitve, delitve, delne delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic ter za prenos statutarnega sedeža se ali sce med državami članicami (ul l 310, 25.11.2009, str. 34).