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obračun ddv
vat returns

standardni obračun ddv
standard vat declaration

vračilo ddv-ja
refund of vat

standardni obračun ddv izboljšuje položaj vseh.
the standard vat return presents a win-win situation.

enoten obračun ddv v eu bi prispeval k upravni poenostavitvi.
a standard eu vat declaration would contribute to administrative simplification.

vračilo ddv-ja (kategorija c)
refund of value added tax (category c)

standardni obračun ddv: poenostavitev za podjetja in boljše izpolnjevanje predpisov
standard vat return: easing life for businesses and improving tax compliance

cena je 25 evrov (brez ddv-ja).
the price is eur 25 (excluding vat).

obračun ddv je treba predloži v roku, ki ga predpišejo države članice.
the vat return shall be submitted by a deadline to be determined by member states.

izpolni se samo, kadar davčni zavezanec vloži več kot en obračun ddv za isto četrtletje.
to be completed only in cases where the taxable person submits more than one vat return for the same quarter.

obračun ddv se predloži v 20 dneh po poteku davčnega obdobja, na katerega se obračun nanaša.
the vat return shall be submitted within 20 days following the end of the tax period covered by the return.

41105403,25– ddv-ja – proizvodnja in trženje medu
41105403,25– inclusion of vat — production and marketing of honey

podatki morajo biti dani v nacionalni valuti, brez ddv-ja.
data to be given in national currency, vat excluded.

83730,89– ev ddv-ja – proizvodnja in trženje medu
83730,89– le inclusion of vat — production and marketing of honey

države članice, ki niso uvedle eura, lahko predpišejo, da se obračun ddv izpolni v njihovih nacionalnih valutah.
member states which have not adopted the euro may require the vat return to be made out in their national currency.

podatki, ki morajo biti navedeni v nacionalni valuti, brez ddv-ja.
data to be given in national currency, vat excluded.

sklepni predlogi generalne pravobranilkeeleanor sharpston, predstavljeni 24. januarja 2008 1 tudi kadar isti račun ali obračun ddv sestavlja več transakcij. 3
opinion of advocate generalsharpston delivered on 24 january 2008 1 where multiple transactions are included in the same invoice or vat return. 3

ne glede na katere koli izdane opomine ter sprejete ukrepe s strani države članice potrošnje, davčni zavezanec obračun ddv predloži državi članici identifikacije.
notwithstanding any reminders issued, and any steps taken, by a member state of consumption, the taxable person shall submit the vat return to the member state of identification.

države članice, ki niso uvedle eura, lahko predpišejo, da se obračun ddv izvede v njihovih nacionalnih valutah.
member states which have not adopted the euro may require the vat return to be made out in their national currency.

ugotovljeno je bilo, da se na izvozno prodajo povrne nižja stopnja ddv-ja kot na domačo prodajo.
it was found that a lower level of vat is reimbursed on export sales than that which is reimbursed for domestic sales.