THE RULES OF THIS DIRECTIVE in Slovenian translation

• pravila te direktive
• pravili te direktive

Examples of using The rules of this directive in English and their translations into Slovenian

may opt, including for its permanent establishments situated in other Member States, to apply the rules of this Directive.
se lahko odloči uporabljati pravila te direktive, kar lahko velja tudi za njene stalne poslovne enote v drugih državah članicah.

irrespective of whether they would be individually depreciable under the rules of this Directive;
se vključijo v skupino sredstev iz člena 37, tudi če bi se po pravilih te direktive amortizirala posamično;

Where referring to the same concepts, the rules of this Directive should be applied
Pri sklicevanju na iste koncepte bi bilo treba pravila te direktive uporabljati in razlagati na način,

A taxpayer that has opted to apply the rules of this Directive in accordance with Article 2(3)
Davčni zavezanec, ki se je odločil uporabljati pravila te direktive v skladu s členom 2(3),

in other Member States, to apply the rules of this Directive for a period of five tax years.
se lahko odloči uporabljati pravila te direktive za obdobje petih davčnih let, kar lahko velja tudi za njene stalne poslovne enote v drugih državah članicah.

Revenues which had been taxed under national corporate tax law before the taxpayer became subject to the rules of this Directive at a higher amount than the amount that would have been included in the tax base pursuant to Article 22(2) shall be deducted from the tax base in the first tax year that the rules of this Directive become applicable to the taxpayer.
Prihodki, ki so bili obdavčeni v skladu z nacionalno zakonodajo o obdavčitvi dohodkov pravnih oseb, preden so se za davčnega zavezanca začela uporabljati pravila te direktive, v znesku, višjem od zneska, ki bi bil vključen v davčno osnovo v skladu s členom 22(2), se odbijejo od davčne osnove v prvem davčnem letu, v katerem se za davčnega zavezanca začnejo uporabljati pravila te direktive.

in other Member States, to apply the rules of this Directive for a period of five tax years.
se lahko odloči uporabljati pravila te direktive za obdobje petih davčnih let, kar lahko velja tudi za njene stalne poslovne enote v drugih državah članicah.

are considered to have accrued or been incurred before the rules of this Directive became applicable to the taxpayer, but were not yet included in the tax base under the national corporate
so se za davčnega zavezanca začela uporabljati pravila te direktive, vendar se še niso vključili v davčno osnovo v skladu z nacionalno zakonodajo o obdavčitvi dohodkov pravnih oseb,

A taxpayer that has opted to apply the rules of this Directive in accordance with Article 2(3)
Davčni zavezanec, ki se je odločil uporabljati pravila te direktive v skladu s členom 2(3)

The rules of this Directive shall not apply to a shipping company under a special tax regime.
Pravila te direktive se ne uporabljajo za ladijsko družbo, za katero velja poseben davčni režim.

The rules of this Directive are the expression of the fundamental principles
Pravila te direktive so izraz temeljnih načel

work-in-progress before becoming subject to the rules of this Directive may continue to apply the indirect cost approach.
so zanj začela veljati pravila te direktive, lahko še naprej uporablja pristop posrednih stroškov.

it would also be inappropriate to make the contracts awarded in this sector subject to the rules of this Directive.
javnih naročil v tem sektorju ne bi bilo primerno, da bi zanje veljala pravila iz te direktive.

may not do so until they comply with the rules of this Directive.
dejavnosti na tujih trgih, to storijo le tedaj, ko izpolnjujejo pravila te direktive.

Article 10 may not do so unless they comply immediately with the rules of this Directive.
v smislu člena 8(2) ali člena 10, tega ne smejo storiti, razen če nemudoma ne upoštevajo določb te direktive.

A taxpayer that is no longer subject to the rules of this Directive may opt to continue applying those rules provided that the taxpayer meets the conditions of Article 2(3).
Davčni zavezanec, za katerega se pravila te direktive več ne uporabljajo, se lahko odloči ta pravila še naprej uporabljati, če izpolnjuje pogoje iz člena 2(3).

In any event, the compliance with the rules of this Directive by the courts and other independent judicial authorities is always subject to independent supervision in accordance with Article 8(3) of the Charter.
V vsakem primeru bi se moral nad upoštevanjem pravil iz te direktive s strani sodišč in drugih neodvisnih pravosodnih organov vedno opravljati neodvisen nadzor v skladu s členom 8(3) Listine.

(f) fixed assets that were individually depreciable under the national corporate tax law previously applicable to the taxpayer but not under the rules of this Directive shall enter the asset pool referred to in Article 37;
(f) osnovna sredstva, ki so se amortizirala posamično v skladu z nacionalno zakonodajo o obdavčitvi dohodkov pravnih oseb, ki se je za davčnega zavezanca uporabljala prej, vendar se v skladu s pravili te direktive ne amortizirajo posamično, se vključijo v skupino sredstev iz člena 37;

as calculated in accordance with national tax rules immediately prior to the date on which the rules of this Directive start to be applied to the taxpayer.
se izračuna v skladu z nacionalnimi davčnimi pravili neposredno pred datumom, ko se za davčnega zavezanca začnejo uporabljati pravila te direktive.

Expenses of a taxpayer to whom the rules of this Directive no longer apply and which have already
Odhodki davčnega zavezanca, za katerega se pravila te direktive več ne uporabljajo, ki so bili že odbiti v skladu s členi 9,