Şunu aradınız:: sedež dejanske uprave (Slovence - İngilizce)

pravno obliko, uradni sedež in sedež dejanske uprave davčnih zavezancev;
the legal form, statutory seat and place of effective management of the taxpayers;

je njen sedež uprave (tudi dejanske uprave) v državi članici, lihtenštajnu ali drugi sodelujoči jurisdikciji ali
it has its place of management (including effective management) in the member state, liechtenstein or another participating jurisdiction ; or

je njen sedež uprave (tudi dejanske uprave) v državi članici, andori ali drugi sodelujoči jurisdikciji, ali
it has its place of management (including effective management) in the member state, andorra or another participating jurisdiction ; or

imajo družbe, ki sodelujejo v transakciji, sedež dejanske uprave ali registrirani sedež na ozemlju države članice;
the companies taking part in the transaction have their effective centre of management or their registered office within the territory of a member state;

je njen sedež uprave (tudi dejanske uprave) v državi članici, san marinu ali drugi sodelujoči jurisdikciji, ali
it has its place of management (including effective management) in the member state, san marino or another participating jurisdiction ; or

b) je njen sedež uprave (tudi dejanske uprave) v državi članici, Švici ali drugi sodelujoči jurisdikciji, ali
b) it has its place of management (including effective management) in the member state, switzerland or another participating jurisdiction ; or

prenos registriranega sedeža kapitalske družbe, ki ima sedež dejanske uprave v tretji državi, iz tretje države v državo članico;
the transfer from a third country to a member state of the registered office of a capital company whose centre of effective management is in a third country;

to možnost lahko pravni subjekt ali organizacija izkoristi tako, da ji država članica, v kateri ima sedež dejanske uprave, izda potrdilo.
where an entity or legal arrangement exercises that option, the member state in which it has its place of effective management shall issue a certificate to that effect.

(b) je njen sedež uprave (tudi dejanske uprave) v državi članici, monaku ali drugi sodelujoči jurisdikciji; ali
(b) it has its place of management (including effective management) in the member state, monaco or another participating jurisdiction; or

prenos registriranega sedeža kapitalske družbe, ki ima sedež dejanske uprave v tretji državi, v drugo državo članico, ki ne uveljavlja te pravice;
the transfer of the registered office of a capital company whose effective centre of management is in a third country to another member state which does not exercise that power;

prenos sedeža dejanske uprave kapitalske družbe v drugo državo članico, ki ne uveljavlja te pravice;
the transfer of the effective centre of management of a capital company to another member state which does not exercise that power;

prenosom sedeža dejanske uprave ali registriranega sedeža kapitalske družbe iz države članice v drugo državo članico;
the transfer from a member state to another member state of the centre of effective management or of the registered office of a capital company;

transakcije, ki so zavezane dajatvi na kapital, so obdavčljive samo v državi članici, na ozemlju katere je sedež dejanske uprave kapitalske družbe v času opravljanja teh transakcij.
transactions subject to capital duty shall only be taxable in the member state in whose territory the effective centre of management of a capital company is situated at the time when such transactions take place. (1) oj no 119, 3.7.1965, p. 2057/65. (2) oj no 134, 23.7.1965, p. 2227/65.

prenos sedeža dejanske uprave kapitalske družbe, ki ima registrirani sedež v tretji državi, iz tretje države v državo članico;
the transfer from a third country to a member state of the centre of effective management of a capital company whose registered office is in a third country;

pri tem se subjekt, kot je partnerstvo, partnerstvo z omejeno odgovornostjo ali podoben pravni dogovor, ki nima rezidentstva za davčne namene, obravnava kot rezident jurisdikcije, v kateri ima sedež dejanske uprave.
for this purpose, an entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.

Če je sedež dejanske uprave kapitalske družbe v tretji državi in registrirani sedež te družbe v državi članici, so transakcije, zavezane dajatvi na kapital, obdavčljive v državi članici, v kateri je registrirani sedež.
when the effective centre of management of a capital company is situated in a third country and its registered office is situated in a member state, transactions subject to capital duty shall be taxable in the member state where the registered office is situated.

prenos registriranega sedeža družbe, združenja ali pravne osebe, ki ima sedež dejanske uprave v tretji državi, iz tretje države v državo članico, ki se v tej državi članici za namene obračunavanja dajatve na kapital šteje za kapitalsko družbo;
the transfer from a third country to a member state of the registered office of a company, firm, association or legal person, whose effective centre of management is in a third country and which is considered in that member state, for the purposes of charging capital duty, as a capital company;

Če sta registrirani sedež in sedež dejanske uprave kapitalske družbe v tretji državi, se lahko zagotavljanje kapitala v obliki stalnih ali gibljivih sredstev podružnici, ki je v državi članici, ki še naprej obračunava dajatev na kapital, zaveže dajatvi na kapital v tej državi članici.
where the registered office and the centre of effective management of a capital company are situated in a third country, the supply of fixed or working capital to a branch situated in a member state which continues to charge capital duty may be subject to capital duty in that member state.

prenosa sedeža dejanske uprave ali registriranega sedeža družbe, združenja ali pravne osebe iz države članice v drugo državo članico, ki se za namene obračunavanja dajatve na kapital v obeh državah članicah šteje za kapitalsko družbo;
the transfer from a member state to another member state of the effective centre of management or of the registered office of a company, firm, association or legal person which is considered in both member states, for the purposes of charging capital duty, as a capital company;

prvič, nanašajo se samo na prenos sedeža dejanske uprave subjekta iz člena 2(2) ali registriranega sedeža subjekta iz člena 2(2), ki ima sedež dejanske uprave v tretji državi, iz ene države članice v drugo.
firstly, they only concern transfers from one member state to another of the centre of effective management of an entity referred to in article 2(2) or the registered office of an entity referred to in article 2(2) whose centre of effective management is in a third country.