Je was op zoek naar: taxable event (Engels - Sloveens)

taxable base
osnova za davek

taxable amount
davČna osnova

non-taxable persons,
osebam, ki niso davčni zavezanci,

taxable economic activity
obdavčljiva ekonomska dejavnost

if a taxable person:
Če davčni zavezanec:

a non-taxable person,
osebe, ki ni davčni zavezanec,

place of taxable transactions
kraj obdavČljivih transakcij

title iii — taxable persons
naslov iii - davČni zavezanci

taxable persons and taxable transactions
davČni zavezanci in obdavČljive transakcije

the taxable event could either be based on the accrual or on the cash principle.
obdavčljivi dogodek lahko temelji na načelu upoštevanja nastanka poslovnih dogodkov ali na načelu izvršenih plačil.

the taxable amount shall include:
davčna osnova vključuje:

double deduction from taxable income scheme
shema dvojnega odbitka od obdavčljivega dohodka

for derivatives, the taxable event would then typically be the moment when the contract is agreed upon.
za izvedene finančne instrumente bi se kot obdavčljivi dogodek običajno štel trenutek sklenitve pogodbe.

member states may release taxable persons:
države članice lahko oprostijo davčnega zavezanca:

also in cases where no exchange of instruments takes place, the taxable event would still occur.
obdavčljivi dogodek bi nastal tudi, če se ne izvede izmenjava instrumentov.

transactions and taxable events shall be measured individually.
transakcije in obdavčljivi dogodki se merijo ločeno.

taxable amount (ta): 61,313 × 100 % = 61,313
davčna osnova: 61,313 × 100 % = 61,313

this system is based on a taxable event taking place in a specific member state, leading to a vat debt and vat liability in that member state.
sistem temelji na obdavčljivem dogodku, ki se zgodi v določeni državi članici in vodi do dolga ddv in obveznosti ddv v tisti državi članici.

whereas such provisions should also apply to taxable operations carried out before 1 january 1993 to which particular exemptions were applied which as a result delayed the taxable event;
ker bi se takšne določbe morale uporabljati tudi za obdavčljive posle, opravljene pred 1. januarjem 1993, za katere so veljale posebne oprostitve in je bil zato obdavčljivi dogodek odložen;

in designing their taxation system, the irish authorities chose to define the taxable event of the air travel tax as the departure of a passenger on an aircraft from an airport situated in ireland.
irski organi so pri načrtovanju sistema obdavčitev obdavčljivi dogodek letalskih potovanj opredelili kot odhod potnika na letalu z letališča na irskem.