검색어: tagatisdeposiiti (에스토니아어 - 영어)

lisaksin, et praegu nõutakse 250 000 poola zloti suurust tagatisdeposiiti isegi ühendusesisese tarne puhul, mille väärtus on täiesti tühine.
i may add that at present, in fact, a security deposit of pln 250 000 is required even in a case of an intracommunity supply of an otherwise completely insignificant value.

sosnowska enammakse tagastamiseks nimetatud seaduses sätestatud tingimustele põhjusel, et ta oli alustanud oma tegevust vähem kui 12 kuud tagasi ega olnud andnud maksuhaldurile tagatisdeposiiti artikli 97 lõike 7 mõttes.
60 days, because, since she had commenced her activities less than 12 months earlier and since she had not supplied to the tax office a special deposit within the meaning of article 97(7), she did not satisfy the conditions established by the law on vat for entitlement to the repayment sought.

eelotsusetaotlusest nähtub, et käibemaksuseaduse sätted, mis kehtestavad maksukohustuslasele käibemaksu enammakse tagastamise korra, näevad ette, et maksuhalduril on alates käibedeklaratsiooni esitamisest maksukohustuslase poolt tagasimakse tegemiseks aega 60 päeva, aga kui tegemist on uute maksukohustuslastega, kes ei ole andnud „tagatisdeposiiti” selle seaduse artikli 97 lõike 7 mõttes, kohaldatakse tagastamisele 180-päevast tähtaega.
it is apparent from the order for reference that, under the provisions of the law on vat determining the conditions for repayment of excess vat to the taxable person, the tax office has available to it a period of 60 days from the date on which the taxable person submits his vat return to make such a repayment; that period is extended to 180 days when, as in the case of the applicant in the main proceedings, the taxable persons concerned are new taxable persons who have not lodged a security deposit, within the meaning of article 97(7) of the law on vat.