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harmonisation here, combined with the introduction of a european tin, would hugely reduce carousel fraud.
tali armonizzazzjoni, b’mod parallel mal-introduzzjoni ta’ sistema ewropea dwar in-numru ta’ identifikazzjoni tat-taxxa (nit), tippermetti li jitnaqqas sew il-frodi karużell.
certain forms of vat fraud mentioned in the communication, such as unauthorised deductions and carousel fraud, rely on the invoice in order to perpetrate the fraud.
Ċerti forom ta’ frodi tal-vat li jissemmew fil-komunikazzjoni, bħat-tnaqqis mhux awtorizzat u l-frodi “karusell”, jiddependu fuq il-fatturazzjoni sabiex issir il-frodi.
similarly, the unavailability or malfunctioning of the vies system would jeopardise vat controls and pave the way for large-scale fraud such as carousel fraud.
b’mod simili, l-indisponibblità u l-funzjonar ħażin tas-sistema vies jhedded il-kontrolli tal-vat u jfassal it-triq għal frodi fuq skala kbira bħall-karużell ta’ frodi.
fraud schemes are evolving rapidly and situations arise that require a rapid response; for instance in cases of "carousel" fraud.
skemi ta' frodi qed jevolvu malajr u jinqalgħu sitwazzjonijiet li jeħtieġu rispons rapidu, pereżempju f'każijiet ta' frodi "karużell".
the aim is to close off certain forms of tax fraud, in particular so-called carousel schemes whereby goods are traded several times by different suppliers without vat being paid to the tax authorities.
l-għan hu li jitwaqqfu ċerti forom ta' frodi fiskali, b'mod partikolari l-hekk imsejħa skemi "carousel" li fihom il-prodotti jiġu kkummerċjalizzati diversi drabi minn fornituri differenti mingħajr ma titħallas il-vat lill-awtoritajiet fiskali.
harmonisation here, combined with the introduction of a european tin, would hugely reduce carousel fraud, in the event that, in future, this were to become a unique taxpayer identifier for all types of tax.
tali armonizzazzjoni, b’mod parallel mal-introduzzjoni ta’ sistema ta’ nit ewropea tippermetti li jitnaqqas sew il-frodi karużell, u fil-futur din l-għodda tista’ ssir identifikatur uniku tal-kontribwenti għal kull tip ta’ taxxa.
with regard to vat evasion, and in particular intra‑community carousel fraud, the communication sets out conventional measures aimed at strengthening the vat system without altering its principles and more ambitious measures affecting the very principles of vat collection.
f'dak li għandu x'jaqsam ma’ l-evażjoni tal-vat, u b'mod partikolari l-frodi "karużell" intrakomunitarja, din il-komunikazzjoni stabbiliet distinzjoni bejn miżuri konvenzjonali bil-għan li jsaħħu s-sistema tal-vat mingħajr ma jibdlu l-prinċipji tagħha, u bejn miżuri aktar ambizzjużi li jolqtu l-fundamenti stess tal-ġbir tal-vat.
(11) "activity toy" means a toy which is intended for domestic use and designed to bear the weight of one or more children, excluding ride-on vehicles, and is intended for children to play on or in, such as swings, slides, carousels, climbing frames, trampolines, paddling pools and non aquatic inflatable toys;
(11) “ġugarell ta’ attività” tfisser ġugarell maħsub għal użu domestiku u mfassal biex jiflaħ il-piż ta’ tifel/tifla wieħed/waħda jew iktar, iżda ma jinkludix vetturi li jintrikbu, u hu maħsub biex it-tfal jilagħbu fuqu jew fih, bħal bandli, żrieżaq, karuselli, strutturi għax-xeblik, trampolini, pixxini żgħar u ġugarelli li jintefħu u li ma jintużawx fl-ilma;