Sie suchten nach: taxable base (Englisch - Slowenisch)

taxable base
osnova za davek

taxable amount
davČna osnova

the definition of the taxable base for spot transactions should not pose serious problems.
pri opredelitvi davčne osnove za promptne transakcije ne bi smele nastati resne težave.

this would then be used to decide the final taxable base of the company or group.
ta bi se potem uporabil za določitev končne obdavčljive osnove družbe ali skupine;

this will allow member states to progress more quickly on securing the common taxable base.
to bo državam članicam omogočilo, da hitreje napredujejo pri zagotavljanju skupne davčne osnove.

a double deduction means that the same payment is deductible from the taxable base in more than one jurisdiction.
dvojni odbitek pomeni, da je isto plačilo odbitno od davčne osnove v več kot eni jurisdikciji.

it details who can opt, how to calculate the taxable base and what is the perimeter and functioning of the consolidation.
natančno je določeno, kdo lahko izbere sistem, kako se izračuna davčna osnova, kakšen je obseg konsolidacije in kako deluje.

the operational objective is to establish a common set of rules to calculate the taxable base for the relevant companies in the eu.
operativni cilj je uvedba sklopa skupnih pravil za izračun davčne osnove za zadevne družbe v eu.

the concession made by the tax authorities is the reduction in the legal fines linked to the agreement on the taxable base.’
ugodnost davčne uprave je znižanje zakonskih glob, povezanih z dogovorom o določitvi davčne osnove.“

in spain, ireland and finland the taxable base can be reduced if the transferred business is kept as a going concern for several years.
v Španiji, na irskem in na finskem je mogoče davčno osnovo znižati, če se preneseno podjetje za več let ohrani kot uspešno podjetje.

in the case in question, the concession made by the taxpayer is the acceptance of the taxable base resulting from the adjustment notice following the check.
ugodnost davčnega zavezanca je v tem primeru sklenitev sporazuma o davčni osnovi, ki izhaja iz zahtevka za poravnavo po nadzoru.

whereas the taxable base must be harmonized so that the application of the community rate to taxable transactions leads to comparable results in all the member states;
ker je treba davčno osnovo uskladiti tako, da so rezultati uporabe stopnje skupnosti za obdavčljive transakcije primerljivi v vseh državah članicah;

under the applicable legal and regulatory provisions, by accepting the transaction concerning the taxable base, the taxpayer also requests the benefit of a reduction in fines.
veljavni zakoni in drugi predpisi določajo, da želi davčni zavezanec s privolitvijo v poravnavo o davčni osnovi tudi znižati globe.

in line with the tax rules applicable, the additional vat owed by the taxable person and not invoiced to the customer must be regarded as a deductible expense when determining the taxable base for corporate tax.
v skladu z veljavnimi davčnimi pravili je treba dodatni znesek ddv, ki ga mora zavezanec plačati in ga ni obračunal stranki, šteti za izdatek, ki se lahko odbije od davčne osnove za davek od dobička pravnih oseb.

"one likely feature for a levy to be considered as environmental would be that the taxable base of the levy has a clear negative effect on the environment.
"ena izmed značilnosti okoljskega davka je, da ima njegova obdavčljiva osnova jasen negativen učinek na okolje.

however, one likely feature for a levy to be considered as environmental would be that the taxable base of the levy has a clear negative effect on the environment [26].
vendar bi značilnost dajatve, zaradi katere bi le-ta lahko veljala za okoljsko, bila ta, da obdavčljiva osnova očitno škoduje okolju [26].

in any case, there are a number of substantial differences between ici and the previous real estate taxes, in terms of taxable persons, taxable base and events which gave rise to the obligation to pay these taxes.
v vsakem primeru je med občinskim davkom na nepremičnine in prejšnjimi davki na nepremičnine veliko znatnih razlik glede na davčne zavezance, davčno osnovo in dogodke, ki so privedli do obveznosti plačevanja teh davkov.

g if the payment has its source in a third country, the member state concerned shall require the taxpayer to include such payment in the taxable base, unless the third country has already denied the deduction or has required that payment to be included.
g če je vir plačila v tretji državi, zadevna država članica od davčnega zavezanca zahteva, da vključi tako plačilo v davčno osnovo, razen če je tretja država že zavrnila odbitek ali je zahtevala vključitev navedenega plačila.

in its judgment of 10 january 1991, in case fj.f 91/204, the namur general court stated that ‘tax authorities and the taxpayer may validly compromise on the vat taxable base.
v sodbi splošnega sodišča iz namurja (tribunal de namur) z dne 10. januarja 1991 v zadevi fj.f, 91/204 je navedeno: „davčna uprava in davčni zavezanec se lahko veljavno pogodita o davčni osnovi za ddv.

at all events, so the french authorities claimed, the tax advantage attaching to the deduction of the amount of depreciation did not lead to any loss of tax revenue, being more akin to a different breakdown, over time, of the taxable base.
v vsakem primeru davčna ugodnost, povezana z odbitkom zneska amortizacije, ne pomeni izgube davčnih prihodkov, ampak drugačno časovno porazdelitev davčne osnove.