您搜索了: resident company (英语 - 斯洛文尼亚语)

resident
rezidente

the resident company receives a tax credit for the tax paid by the cfc.
družba rezidentka prejme davčni dobropis za davek, ki ga je plačala tod.

these are dividends distributed by a non-resident company to a spanish company.
to so dividende, ki jih družba nerezidentka izplača španski družbi.

those restrictions do not apply to companies which pay interest to another resident company.
te omejitve ne veljajo za družbe, ki plačajo obresti drugi družbi rezidentki.

mr damseaux, a belgian resident, received dividends from 2005 to 2007 from a french company.
jacques damseaux, ki je prebivalec belgije, je v letih od 2005 do 2007 prejemal dividende francoskega podjetja.

in the first case, the resident company is never taxed on the profits of its domestic subsidiary.
v prvem primeru družba rezident ni nikoli obdavčena za dobičke domače odvisne družbe.

that difference in treatment creates a tax disadvantage for the resident company to which the cfc legislation is applicable.
ta razlika pri obravnavanju ustvarja davčno neugodnost za družbo rezidentko, za katero se uporablja zakonodaja o tod.

in the second case, the resident company is not taxed on the profits of its foreign subsidiary as they arise.
v drugem primeru družba rezident ni obdavčena za dobičke tuje odvisne družbe, ko so ustvarjeni.

(c) imposes further compliance requirements where the resident company seeks to obtain exemption from that tax?
(c) so določene dodatne zahteve skladnosti, kadar družba rezidentka namerava uporabljati oprostitev tega davka?

holdings must involve only companies resident in community territory.
Štejejo se samo deleži v družbah s sedežem na ozemlju skupnosti.

he considers that that differentiated tax treatment is such as to deter a resident company from exercising its right of establishment in a very low-tax member state.
meni, da je to različno davčno obravnavanje tako, da odvrača družbo rezidenta od tega, da bi izvrševala pravico do ustanavljanja v državi članici, ki ima zelo nizko davčno stopnjo.

the court notes that the cfc legislation involves a difference in the treatment of resident companies on the basis of the level of taxation imposed on the company in which they have a controlling holding.
sodišče ugotavlja, da zakonodaja o tod družbe rezidentke različno obravnava glede na raven obdavčitve, ki velja za od njih odvisno družbo.

companies managed by a director which is a nonresident company are therefore subject to tax treatment which is less advantageous than that accorded to companies managed by a director which is a resident company.
družbe, ki jih upravlja družba nerezidentka, so tako obravnavane manj ugodno kot družbe, ki jih upravlja družba rezidentka.

i see no reason for not adopting the same approach when assessing whether a measure limiting relief for losses incurred by a permanent establishment of a resident company to those losses incurred by its resident permanent establishments is compatible with the treaty.
ne vidim nobenega razloga, da ne bi prevzeli enakega pristopa pri presoji, ali je ukrep, ki omejuje olaj�ave za izgubo, ki jo je imela stalna poslovna enota družbe rezidentke, na tisto izgubo, ki so jo imele njegove stalne poslovne enote rezidentke, združljiv s pogodbo.

(b) imposes certain compliance requirements where the resident company does not seek or is not able to claim any exemption and pays tax in respect of the profits of that controlled company; and
(b) so določene nekatere zahteve skladnosti, kadar družba rezidentka ne zahteva ali ne more zahtevati nobene oprostitve in plača davke od dobička te odvisne družbe, in

(a) exempt from corporation tax dividends received by a company resident in that member state (“the resident company”) from other resident companies; but which
(a) ki določajo oprostitev od davka od dohodkov pravnih oseb za dividende, ki jih prejme družba, ki je rezidentka v tej državi članici (‚družba rezidentka‘), od drugih družb rezidentk, vendar

the european commission has requested portugal to amend its tax rules for non-resident companies that are owned by portuguese residents.
evropska komisija poziva portugalsko, naj spremeni svoje davčne predpise za družbe nerezidentke, ki so v lasti portugalskih prebivalcev.

secondly, the resident company must show that it was not the main reason, or one of the main reasons, for the cfc’s existence in the accounting period concerned to achieve a reduction in united kingdom tax by means of a diversion of profits.
po drugi strani mora družba rezidentka dokazati, da glavni cilj ali eden od glavnih ciljev obstoja tod v zadevnem obračunskem letu ni bil doseči znižanje davka v združenem kraljestvu s pomočjo preusmerjanja dobička.

the different tax rates applied across the member states, which impact on the competitiveness of their resident companies, do not fall under state aid rules.
različne davčne stopnje, ki se uporabljajo v državah članicah in vplivajo na konkurenčnost njihovih družb rezidentk, ne spadajo med pravila o državni pomoči.

(a) a claim for repayment of (or the loss of use of money paid as) corporation tax unlawfully levied on the resident company in the circumstances referred to in questions 1, 2 or 3 above;
(a) tožbo za vračilo ali tožbo zaradi izgube možnosti uporabe denarnih zneskov, plačanih iz naslova davka od dohodkov pravnih oseb, ki je bil družbi rezidentki obračunan nezakonito v okoli�činah, opisanih v prvem, drugem in tretjem vpra�anju zgoraj;