optional taxation oor Kroaties
optional taxation
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‘Member States may allow taxpayers a right of option for taxation in cases of:
Ti lanci su iz visokokromiranog čelikaEurlex2019 Eurlex2019
‘Member States may allow taxpayers a right of option for taxation in cases of:
Dobro jutroEurLex-2 EurLex-2
Member States may allow taxable persons a right of option for taxation in respect of the following transactions:
Mogu zamisliti Guya kako baš sada iza pozornice čeka da ga pozovuEurlex2019 Eurlex2019
‘Member States may allow taxable persons a right of option for taxation in respect of the following transactions:
Pseudoenergijski mikrobi koji žive u distorzijskom polju strujeeurlex-diff-2018-06-20 eurlex-diff-2018-06-20
‘Member States may allow taxpayers a right of option for taxation in cases of:
Mogu večerati u časničkome klubu?EurLex-2 EurLex-2
Taxation option
Gde si rodjena?Eurlex2019 Eurlex2019
10 Article 137(1)(a) of that directive provides that Member States may allow taxable persons a right of option for taxation in respect of the financial transactions referred to in Article 135(1)(b) to (g) of that directive.
Moramo osnovati lažni specijalni razredEurlex2019 Eurlex2019
Taxation of stock options may in this respect need special attention.
Da, možda i jesameurlex-diff-2017 eurlex-diff-2017
Nonetheless, Article 137 of Directive 2006/112 permits Member States to allow taxable persons a right of option for taxation in respect of certain transactions, including the transactions referred to in Article 135(1)(j) and (k) of that directive, namely the transactions referred to in the preceding paragraph.
Kako bi me mogao pratiti kada si u svojoj sobieurlex-diff-2018-06-20 eurlex-diff-2018-06-20
However, even if, firstly, the transactions at issue in the main proceedings did involve immovable property within the meaning of Article 135(1)(j) and (k) of Directive 2006/112, it would still be necessary for Romania to have provided, in its legislation, for the possibility, set out in Article 137 of that directive, of allowing taxable persons the right of option for taxation of the supply of such immovable property.
Jer mene volišeurlex-diff-2018-06-20 eurlex-diff-2018-06-20
LNG Luxembourg did not opt for the optional regime of deferral of taxation provided by Article 22bis LIR and the profit realised from the conversion was taken into account in the determination of its tax base for 2014.
Idite gore i sakrijteseEurlex2019 Eurlex2019
(Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate)
Bio vam je dobar prijatelj?eurlex-diff-2018-06-20 eurlex-diff-2018-06-20
42 Similarly, the fact that the national law providing for such a possibility of option regarding the taxation regime applicable to the activities requires the taxable person to remain subject to that regime for a certain period which has not yet expired, is irrelevant to the tax treatment of supplies coming within Article 132(1)(b) of Directive 2006/112 because such a possibility is valid only for transactions not covered by that provision.
Malo ćemo pritisnutiEuroParl2021 EuroParl2021
134 sinne gevind in 18 ms. Hulle kom uit baie bronne en word nie nagegaan nie.