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v vseh drugih primerih takšno pristojbino plača prejemnik plačila.
in all other cases such a fee shall be paid by the payee.
Last Update: 2017-04-06
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ddv plača oseba, odgovorna za plačilo davčnim organom.
vat is payable by the person liable for the payment to the tax authorities.
Last Update: 2017-04-06
Usage Frequency: 1
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v teh primerih se ddv plača v slednji, tj. namembni državi članici.
in such cases, the vat is due in the latter - the member state of destination.
Last Update: 2017-04-26
Usage Frequency: 1
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zato je treba vzpostaviti pravila, ki zagotavljajo, da se ddv plača v državi članici potrošnje.
therefore, it is necessary to put into place rules ensuring that the vat is paid in the member state of consumption.
Last Update: 2017-04-06
Usage Frequency: 1
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Če je takšne naknadne opomine izdala država članica potrošnje, se ustrezni ddv plača tej državi članici.
when such subsequent reminders have been issued by a member state of consumption, the corresponding vat shall be paid to that member state.
Last Update: 2014-11-21
Usage Frequency: 1
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znesek morebitnih nadomestil za plačilne transakcije, ki jih plača prejemnik plačila, in, če je ustrezno, razčlenitev zneskov takšnih nadomestil;
the amount of any charges for the payment transaction payable by the payee and, where applicable, a breakdown of the amount of such charges;
Last Update: 2014-11-21
Usage Frequency: 1
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če je ustrezno, znesek morebitnih nadomestil plačilne transakcije in, če je ustrezno, razčlenitev slednjih ali obresti, ki jih plača prejemnik plačila;
the amount of any charges for the payment transaction and, where applicable, a breakdown thereof, or the interest payable by the payee;
Last Update: 2014-11-21
Usage Frequency: 1
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transakcij iz člena 44, vendar le, kadar ddv plača stranka v skladu s členom 196;“
those referred to in article 44 but only where vat is payable by the customer pursuant to article 196;”
Last Update: 2017-04-06
Usage Frequency: 1
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sklicujem se na primer na rešitve, ki se nanašajo na transakcije znotraj skupnosti, kot je mehanizem obrnjene davčne obveznosti, pri katerem davek plača prejemnik, ne dobavitelj.
i refer, for instance, to the solutions relating to intra-community transactions, such as the reverse charge mechanism whereby the tax is paid by the recipient, not by the supplier.
Last Update: 2012-02-28
Usage Frequency: 2
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zato je treba identifikacijsko številko za ddv, pod katero se ddv plača, sporočiti vnaprej, da se carinskim organom omogoči, da ob uvozu blaga preverijo veljavnost te številke.
the vat identification number under which vat is paid should therefore be communicated in advance to enable customs authorities to check its validity upon importation of the goods.
Last Update: 2017-04-06
Usage Frequency: 1
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za blago, dobavljeno v skladu s pogoji iz člena 138, ali opravljene storitve, za katere ddv plača prejemnik v skladu s členom 196, se račun izda najpozneje 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
for supplies of goods carried out in accordance with the conditions specified in article 138 or for supplies of services for which vat is payable by the customer pursuant to article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
Last Update: 2014-11-21
Usage Frequency: 1
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Člen 2(1) 8določa, da se ddv plača od dobave blaga, ki jo opravi davčni zavezanec, ki deluje kot tak. Člen 5(1) 9opredeljuje
article 2(1) 8states that the supply of goods for consideration, by a taxable person acting as such, is to be subject to vat.
Last Update: 2014-02-06
Usage Frequency: 1
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"z odstopanjem od odstavka 2(b) se šteje, da so standardne poštne storitve, povezane z vsemi naslovljenimi pošiljkami ali paketi navadne korespondence, direktne pošte, knjig, katalogov in časopisov, ki posamezno tehtajo do 10 kg, dobavljene znotraj države, v kateri se začne prevoz, razen če sprejem in dostavo plača prejemnik, kjer se šteje, da je bil tak predmet dobavljen v kraju dostave.
“by way of derogation from paragraph 2(b), the standard postal services relating to any addressed envelopes or packages, of ordinary correspondence, direct mail, books, catalogues and newspapers, which individually weigh no more than 10 kg, shall be deemed to be supplied within the country in which transport commences, save where the collection and delivery are paid for by the recipient, in which case any such item shall be deemed to be supplied at the place of delivery.
Last Update: 2017-04-06
Usage Frequency: 1
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