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WHO is due to the swine flu, which emerged in Mexico and the United States called on all countries to strengthen oversight of cases of influenza or pneumonia. In Mexico, while 68 people have died, more than 1,000 of them are infected. There are fears that it has already achieved bestbuy tlc the London.
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Health Inspectorate of New York announced that eight schoolchildren probably infected with the virus of swine flu, reports news agency Reuters. "In all cases, the disease was very mild. Children are getting better," said the representative bestbuy tlc of Inspectorate Thomas Frieden.
According to Sky News television but already bestbuy tlc there are fears that the swine flu also reached London. With the local Heathrow Airport had to be transported to the hospital is a member of the crew of the aircraft, which flew from Mexico, as the flight fell ill with the flu.
Swine influenza bestbuy tlc is an acute viral infection of the respiratory tract of pigs. Extremely rare disease with diseased pigs transferred to the people working on pig farms, and are in close contact. In the United States between 2005 and 2008 detected the transmission of the virus from pigs to humans in only 12 cases. The disease in humans bestbuy tlc is held mostly as mild respiratory infection without serious complications.
Director-General of the World Health Organization (WHO) Margaret Chan today before the extraordinary professionals due to the outbreak of swine flu in Mexico in Geneva said that the situation is serious and should be monitored. He added that the new virus "pandemic potential". The emergence of a new virus, which is transmitted to humans, is a serious and unpredictable matter that needs to be closely monitored before the crisis meeting bestbuy tlc stressed Chan.
WHO is then outbreaks of flu in Mexico and the United States marked the 'emergency public health international bestbuy tlc dimension'. Chan while calling on all countries to strengthen their control systems and especially monitor any unusual outbreaks of influenza-like illness or pneumonia. However, they still need more information before we changed the level of pandemic threat from the current third degree.
It is worrying that the new virus, known as A / H1N1 is transmitted to humans, bestbuy tlc but said WHO spokesman, while the representative of the American Centre for Disease bestbuy tlc Control said that this is the first time that the virus is a mixture of bird, two types of pig and a human virus. This and the fact that the disease mainly bestbuy tlc affects young and otherwise healthy adults, the reason for the fear of a large epidemic.
Chan has estimated that the potential of the virus, which could lead to an epidemic of global proportions, it is also a country that is not affected, urged to be vigilant. It is not possible to predict how things will develop, she said. "Based bestbuy tlc on previous laboratory, epidemiological and clinical evidence, we can not yet say whether the virus will cause a pandemic or not," he said.
For now, however, subject to the third level of alert against a flu pandemic, which means that there is no or very little chance that the new virus spreading from human to human. Based on the new findings, the WHO plans to increase the rate of four or five, are explained in Geneva.
Mexican authorities in the capital due to limiting new pig virus, bestbuy tlc for which he has already killed 68 people, closed schools and public institutions. It also recanted already announced public events and residents pointed to by the spread of the virus using protective masks, bestbuy tlc reports the BBC.
In Japan today, all passengers who arrive by plane from Mexico, with a preventive measure temperature, that this would prevent the introduction of disease. Measures to prevent the spread of the disease bestbuy tlc on Friday adopted in Nicaragua and Colombia.
Health Minister Jose Angel Cordova said that 20 people surely died as a result of the new pig virus, which is transmitted drip, other causes of death is still being investigated. Authorities bestbuy tlc have reported that more than 1,000 people infected. 'We are facing a new influenza virus. It is an epidemic of respiratory infections, which currently monitored. Its symptoms are: fever over 39 degrees Celsius, which occurs suddenly, very severe headache, muscle and joint pains, burning eyes and runny nose '

The conversion process is simple, american companies takes three days to a maximum of seven weeks.

Suppliers that customers are supplied with electricity under contract for this activity have obtained the appropriate license. Electricity supplier you can choose regardless of place of residence. Before choosing a provider, you must agree with him and talk about the price, offers, and other terms that are important to you. Before entering into a contract with a particular american companies provider, perform compare prices of different vendors or suppliers.
When comparing electricity providers may also help with the comparator offers that can be found on www.agens-rs.si, which continuously monitors the current status of suppliers in the market and their offers. The program allows the comparison of information offers electricity and calculate the final price for each client. Individual providers also have access to a variety of offers, adapted to the heat pump. METHOD OF CHANGE OF PROVIDER
The conversion process is simple, american companies takes three days to a maximum of seven weeks. Some suppliers have also set out the amount you need to pay if you cancel with them supplying electricity earlier than stated in the contract that you signed. The new supplier starts supplying electricity is always on the first day of the month. PAYMENT OF ELECTRICITY
Electricity can be paid according to actual use, but can be paid at a flat rate. In the latter receives the customer at the end of settlement that reflects the actual situation of electricity. Many times it happens american companies that the amounts in settlement of quite high. That such situations do not occur, you might consider buying electricity meter through which you will see any electrical device american companies consumes the most energy, and to avoid preplačevanju electricity. TARIFF TIMES
The table below shows a comparison of electricity prices of different providers, with table compares the prices of annual consumption of a family of four (the calculated power of 7 kW, VT: 2175 kWh, MT: 2175 kWh). Supplier american companies Offer Offer valid until final amount in EUR Structure of Electric Energy, Ltd. Basic electricity supply Revocations 692.94 Fossil: 55.92% nuclear fuel: 22.91% Renewables: 21.17% E 3, doo Basic care - a package of medium to revoke 671.85 Fossil: 54.85% nuclear fuel: 27.51% Renewables: 17.64% Elektro Gorenjska Sales, Ltd. The basic medium american companies to revoke 675.53 Fossil: 69.51% Nuclear fuel: 21.90% Renewables: 8.59% Energy plus doo Basic care package II. rate / DT Revocations 644.74 Fossil: 50,15% Nuclear fuel: 27.97% Renewables: 21.88% Elektro american companies Celje Energy Ltd. Classic II Revocations 650.47 Renewables: 100% of Petrol dd Switch the Petrol! Until further notice 624.68 Fossil: 43% Nuclear fuel: 21% Renewables: 36% Petrol Energy american companies Ltd. Households Until further american companies notice 624.68 Fossil: 55% Nuclear fuel: 9% Renewables: 36% of GEN-I, doo Cheap electricity - Households Until further notice (guaranteed price to 31.12.2014) 622.69 Fossil: 25.77% nuclear fuel: 52.49% Renewables: 21.74%
- Washing machine and dishwasher activate during cheaper electricity (MT). If you make delay of money you should be aware that the machine is at this time in standby mode, so still consumes electricity. american companies
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In addition to the cultural aspects of contemporary capitalism delhi duty free is useful to highlight the broader perspective that through the concept of globalization and globalism paid Ulrich Beck in Part What is globalization? . Globalism defined "as perceptions have, according to which political action displaced or replace the global market, ie. ideology of domination of the world market, the ideology of neoliberalism. This enovzročno proceed, delhi duty free only ekonomistično, and mnogodimenzionalnost globalization shrinks to only one, the economic dimension, which is zapovrh still meant a linear, all other dimensions - ecological, cultural, political, civil and social - but that talk, if only within the assumptions of dominance system of the global market. "Globalization is" means the process sequence which nation-states and their hood authority and undermining the cross-linking of power options, orientation, identity, and networks of transnational actors. "
The processes delhi duty free of globalization, expanding possibilities and influence of transnational actors across national state, thus as an ideology of these processes shows globalism. His ideological core "in that liquidated one of the first modern fundamental differences, the difference between politics and economy"; "Institutions of industrial delhi duty free society, which appeared to be completely closed delhi duty free for the political formation can be" crushed "and we open to political interference: the hypothesis of the welfare state and the annuity system, social welfare and urban policy, intrastrukturne policy, organized power of trade unions, sectoral bargaining system of tariff autonomy, as well as government expenditure, the system of taxes and "tax fairness" - all this under a new desert sun globalization softens into something that is politically uoblikovati delhi duty free (or. uoblikovanje which such demands). " "The politicization of globalization delhi duty free is reflected in the ability of companies and their communities to relax and regain their strength delovanjsko orgnaiziranega democratic capitalism, which by containment policy and the welfare state. Globalization makes what is capitalism may be true, but it is in the stage of its socialnodržavno-democratic obrzdanosti remained hidden: that businesses, especially those that operate globally are not only the key role in shaping the economy delhi duty free but also society as a whole - but even if "only" in that society can be withheld material resources (capital, taxes, jobs). " "The global company, which is jointly shaped by globalization in many (not just economic) dimensions, national country spodkupuje, it relativizes because it conflicts with its territorial boundaries of crosslinking multiple, unlinked to place a plurality of družbenoh circles, communication networks, market relations , ways of life. "(all quotes: Ulrich Beck - What is globalization?)
The nation state, which until recently capital holders on the bit, with the introduction of the post-war world market, the expansion of communications, transport and residential mobility, and other processes of globalization, yielded under the pressure of transnational capital. Globalism and free market ideology, neoliberalism, has established an understanding not only of economic and commercial relations, but also the wider society as subordinate to the market, or at least as such, which necessarily follows from the market. Dominance ekonomistične dimensions is therefore occurred entirely arbitrary, ideological, today's actors in society delhi duty free is seen as a natural, self-evident phenomenon.
In the one-dimensional size of the market as a source from which everything arises, and that is a universal cause / consequence delhi duty free / method / outlook have evolved elements, which according to the dramaturgy may be prosecuted to the antipol market and capitalism (rock, punk, welfare state, critical intellectuals, media juxtaposition of multiple views, ...), but were conceived in a spiral spectacle, which drew himself. The spectacle delhi duty free as one way of maintaining and reproducing the current regime thus became the funnel, which will be channeled to the capital, the welfare state, revolution, delhi duty free alternative views, commercial interests, the media, and then flows fertile juice avtentiko alternatives to distort the character of Che Guevara delhi duty free on T-shirts yuppies; that a policy of professional emergency poses in populism and people's daily lives, rather delhi duty free than "fight" with a capital; in the media infotainment, this dear me! delusion watchdogs, representing more sales department as work or culture; and last through all these processes fed and fertilized only targets of transnational capital. The spectacle you so "subordinate people live in proportion to their subordination economy" (Debord).
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In the morning they were in the palace of the Association of Free Trade Unions press conference. First appropriate content visited, the other sooner or later - as the poor Chrysanthemum. At first, the representatives of trade unions talked about the reasons and consequences of the decisions of employers' associations uruguay round that are not willing to negotiate amendments to the tariff annex to the collective agreement for trade, on the other hand, the representatives Glos, a trade union of workers of culture, also with the participation of the President of the Association of Dušan Semolič ago Slovenian cultural feast talked about forms of discrimination in Slovenian culture. We are three actors in this event, yeah, among them were the two players, Jože Mraz and Marko Simčič, "surprise" after a brief appearance by reciting Prešeren's poems on the poet's monument, where they had gone to pay homage to his creative and imperishable poetic power. President Glos, Doro Hvalica On this occasion, especially for Radio KAOS, said ...
And while we're uruguay round thinking that this morning there at Three Bridges all over, are under Prešernovo head and his muse gather the clients uruguay round care centers Turtle, uruguay round which individually and in the congregation recite uruguay round the poet's poetry. About us Mrs. Lilijana Kotnjek in a hurry and outstanding teaching modesty, indeed sparingly said: Commented on Facebook
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1 of the Law on Health Care and Health Insurance Act (Official Gazette of RS, no. 72/06 - official consolidated text, 114/06 - Social Assistance Act, 91/07, 76/08, 62/10 - 87/11 and ZUPJS; hereinafter referred lista clinton to as the Law on Health Care and Health Insurance Act);
2 Health Services Act (Official Gazette of RS, no. 23/05 - official consolidated text, 15/08 - PACPA, 23/08, 58/08 - ZZdrS-E and 77/08 - ZDZdr; hereinafter: the Law Health Services); lista clinton
5 of the Law on National Saving Scheme and subsidies for young families to first solve the housing problem (Official Gazette of RS, no. 96/07 - official consolidated text; hereinafter: the Law on National Saving Scheme and subsidies to young families for the first meeting housing questions);
8 of the Act on the provision of funds for investment in public infrastructure (Official Gazette of RS, no. 28/10 and 85/11, hereinafter: Act on the provision of funds for investment in public infrastructure);
9 of the Act for the gradual closing of the coalmine-search criteria development and restructuring of the region (Official Gazette of RS, no. 26/05 - official consolidated text, 43/10 and 49/10 - corr .; hereinafter: the Law on the progressive closure of coalmine -Hrastnik development and restructuring of the region);
14 of the Law on the Organization and Financing of Education (Official Gazette of RS, no. 16/07 - official consolidated text, 118/06 - ZUOPP, 36/08, 58/09, 64/09 - corr., And 65/09 - corr., and 20/11, hereinafter: Law on the Organization and Financing of Education); lista clinton
20 of the Law on Holidays and Days of the Republic of Slovenia (Official Gazette of RS, no. 112/05 - official consolidated text, 52/10, hereinafter: Law on Holidays and Days of the Republic lista clinton of Slovenia);
26 War Disabled Act (Official Gazette of RS, no. 63/95, 62/96 - Decision of the CC, 2/97 - Constitutional Court decision, 19/97, 21/97 - corr., 75/97, 11/06 - Court decision, 61/06 - SA-1 and 114/06 - Social Assistance Act, hereinafter lista clinton referred to as the War Disabled Act);
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Recent posts Slovenian Enterprise Fund issued a new call for tenders is published, the new Rules on minimum technical conditions and the extent of services for the restaurant business Government issued a revised Regulation on uniform methodology and forms for the calculation and payment of salaries in the public sector Determining the tax base normiranca and determining insurance tarrif basics - the amount of partial exemptions Determination of insurance tarrif base for the self-employed, partners and farmers in 2014 Last comments franc: I am a year for twenty years p ... Gretel: I wonder if it is for the year 201 ... tone: Straight norčevanje- reasoned oral health ... Services: Neat blog! Is your theme custo ... Jozica: I wonder if it is for the year 201 ... Archives Select Month April 2014 March 2014 February 2014 January 2014 December 2013 November 2013 October 2013 July 2013 June 2013 April 2013 March 2013 February 2013 January 2013 September 2012 August 2012 June 2012 May 2012 April 2012 March 2012 February 2012 January 2012 December 2011 November 2011 October 2011 September 2011 August 2011 July 2011 June 2011 May 2011 April 2011 March 2011 February 2011 January 2011 December 2010 November 2010 October 2010 September 2010 August 2010 July 2010 June 2010 May 2010 April 2010 March 2010 February 2010 January 2010 December 2009 November 2009 October tarrif 2009 September 2009 August 2009 July 2009 June 2009 May 2009 April 2009 March 2009 February 2009 January tarrif 2009 December 2008 November 2008 October tarrif 2008
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With the adoption of the amendment to the Law on Amendments and Supplements tarrif to the Law on Value Added Tax (Official Gazette of RS, no. 85/09 - VAT-1B), which came into force on 1 1 2010, established a new regulation regarding the use of reduced VAT rates . The new regulation also stipulates, tarrif inter alia, that the lower rate of VAT charged on the supply, including on loan by libraries, of books on all physical means of support.
On the basis of point 6 of Annex I to the VAT Act-1 is the supply, including on loan by libraries, of books on all physical means of support (including tarrif brochures, leaflets and similar printing materials, children's picture, drawing tarrif or coloring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals subject to VAT at the lower rate of 8.5 per cent, other than material wholly or predominantly devoted to advertising. Rules on the Implementation of the Law on Value Added Tax - Regulations (Official Gazette of RS, no. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09) of Article 52 provides that the products specified in point 6 of Annex I to the VAT Act-1 include: printed books, brochures, leaflets and similar materials (CN: 4901); Newspapers, magazines and periodicals (CN: 4902); children's picture books (CN: 4903); musical works (CN: 4904 00 00); maps and hydrographic or similar charts of all kinds (CN: 4905); books, picture books, music books and atlases with notes on recordings with text, image, and sound recordings (CN: 8523).
For the classification of goods in accordance with Article 146 of the VAT Act 1 The Combined Nomenclature of the Customs Tariff, which is electronically available at the following web address: http://ec.europa.eu/taxation_customs/dds/tarhome_sl.htm. FREQUENTLY ASKED QUESTIONS AND ANSWERS Which stage are taxed periodicals / newspapers / magazines on-line? In order to determine with any degree is taxed periodicals / newspapers / magazines, which are accessible on-line users must be inferred from the fact that in this case the supply of goods has taken place, but it is a service rendered. Mutatis mutandis, the Annex I of the VAT Act ak-1 such do

Regulation refer to 20 10 106 2011 stipulates that cars those falling under heading 8703 of the CN

Accounting services / accountancy / bookkeeping service / Buchhaltung scoreboard doo "" Deduction of VAT on the purchase of multi-purpose vehicles
VAT payers have an interest deduct input VAT on the purchase of vehicles and related costs. In order to exploit the possibility of deduction japanese multinational corporation of input VAT on vehicles are in some cases properly processed. For example, off-road vehicles, these vehicles SUVs and vans have different rearranged luggage space so that these vehicles japanese multinational corporation are considered commercial vehicles (sheet instead of windows, partition network between freight and passenger space, etc..).
Regulation refer to 20 10 106 2011 stipulates that cars those falling under heading 8703 of the CN group combined nomenclature. From passenger cars, the deduction of input VAT is not possible. For the classification of goods in the tariff groups should be used Explanatory Notes.
Without a doubt, all of these provisions to minutely japanese multinational corporation familiar with the sellers of vehicles. For the taxpayer, it is important to be aware of the limitations on the deductibility of VAT and effects before buying the vehicle properly consider.
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Official Gazette of RS, no. 34/2009 dated 04.05.2009 In Tariff attached to the Collective Agreement for Trade Slovenia (Official Gazette of RS, no. 111/06, 94/08), the first paragraph of point 1 (Annual leave allowance) Article import alliance 5 of the amended to read as follows:
"(1) The minimum holiday allowance for 2009 amounts to 665.00, of which the employer must pay in cash at least 55% of this amount, the remainder in accordance with paragraph 1 point (Annual leave allowance) 81st Article normative part of CP trade. "
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cleaning and water softening changes leasing dual use concessional loans to contractors dual use of public works business offices abroad, tax on income from operations collective agreement the business function electronic offsetting forecast for the prepayment of tax on income from renting property forestry activity demographics manner of presentation of tax receipts of income from employment in Italy
Taxpayer interested in the use of reduced rates of VAT for the supply, including on loan by libraries, of books on all physical means of support, and in the following cases: when the marketing agency to produce the title page and envelope books, a typical page layout and design realization of a certain number of copies of the book, which the publisher. He is interested in: or marketing agency charged for X number of copies of books subject to VAT at the standard or reduced rate of VAT, the tax at the standard rate of VAT or lower depending on the item "X number of copies of the book" or "print X number of copies of the book" when therefore, the use of lower VAT rate - it can be used only publisher. School Instructs the layout and realization press X number of copies of a booklet schools, with tiskarna issue an invoice for "X number of brochures for the school." He is interested dual use in: tiskarna charge or X number of copies of the brochure for the school under the general or at a reduced rate of VAT.
On the basis of Article 41 of the Law on Value Added Tax - VAT-1 (Official Gazette of RS, no. 10/10-UPB2) VAT is calculated and paid at the standard 20 per cent rate of the tax base for all supplies of goods and services other than the supply of goods and services for which the law provides that they are taxed at a lower rate of 8.5 per cent of the tax base. List of supplies of goods and services on which VAT is charged at the reduced rate of VAT is set out in Annex I to the VAT Act-1, which is an integral dual use part of the law.
According to the provisions of point 6 of Annex I to the VAT Act-1 is the supply, including dual use on loan by libraries, of books on all physical means of support (including brochures, dual use leaflets dual use and similar printing materials, children's picture, drawing or coloring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals subject to VAT at the lower rate of 8.5 per cent, other than material wholly or predominantly devoted dual use to advertising.
Rules on the Implementation of the Law on Value Added Tax - Regulations (Official Gazette of RS, no. 141/06, dual use 52/07, dual use 120/07, 21/08, 123/08, 105/09

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On the basis of the second paragraph of Article 153 of the Rules of Procedure aduna of the National Assembly and the decision of the National Assembly on 19 11th, 2010 the National Assembly of the Republic of Slovenia at its session of 4 2 2011 the official consolidated text of the Law on Value Added Tax, which comprises: aduna
- The Law on Value Added Tax - VAT-1 (Official Gazette of RS, no. 117/06 of 16 11 2006) - The Law amending aduna the Law on Value Added Tax VAT-1A (Official Gazette of RS, no. 33/09 of 30 4 2009) - The Law on Amendments and Supplements to the Law on Value Added Tax VAT-1B (Official aduna Gazette of RS, no. 85/09 of 30 10 2009) - The law amending and the Law on Value Added Tax VAT-1C (Official Gazette of RS, no. 85/10 of 28 10 2010).
- Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax (OJ No L. 347 on 11 12th, 2006, p. 1), as last amended by Directive 2010/23 / EU of 16 March 2010 amending Directive 2006/112 / EC on the common system of value added tax as regards an optional and temporary application of the reverse charge mechanism aduna for supplies of certain services susceptible to fraud (OJ No L. 72 of 20 . 3 2010 p. 1) (hereinafter: Council Directive 2006/112 / EC);
- Council Directive 2008/9 aduna / EC of 12 February 2008 laying down detailed rules for the refund aduna of value added tax, provided for in Directive 2006/112 / EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ No L. 44 of 20 2nd, 2009, p. 23), and
- The Thirteenth Council Directive 86/560 aduna / EEC of 17 November 1986 on the harmonization of the laws of Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not domiciled in the territory of the Community (OJ No L. 326 of 21 11 1986, p. 40).
- Slovenian territory" means the territory under the sovereignty of the Republic of Slovenia, including the airspace and maritime areas over which the Republic aduna of Slovenia has sovereignty or jurisdiction in accordance with domestic and international law,
- In the United Kingdom of Great Britain and Northern Ireland: Channel Islands.
1 supply of goods by a taxable person

2 The Court of First Instance in the grounds of the judgment dgft mumbai under appeal agrees dgft m

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Reference number: Judgment of the X Ips 259/2008 Reference number 2: Judgment UPRS U 2512/2006 Department: Administrative Department Date panel session: 15.07.2010 Category: TAXES Institute: dgft mumbai authorized audit - the value criterion - value added tax - a lower tax rate - holders of words, images and sounds - Design Ref: Value Added Tax Act, Article 25, 25 / 1-7.
CORE: Designing dgft mumbai the service activity, which is an integral part of the project documentation, so a lower tax rate in accordance with paragraph 7 of Article dgft mumbai 25 of the VAT Act on the market that is subject to taxation in the present case does not apply because the design is not transport of goods.
JUSTIFICATION: 1 By judgment under appeal, the Court of First Instance dgft mumbai pursuant to the first paragraph of Article 63 of the Law on Administrative Disputes - ZUS-1 dismissed the action of the applicant (auditor) against the decision of the defendant on 23 7th, 2007, by which the defendant upholding the auditors appeal against the decision of the Tax Office L. of 4 12 2002, in so far as it relates to the harmonization of appetite default interest by the decision of the Constitutional Court, no. UI-356/02 dated 23 9 2004 the remainder dgft mumbai of the complaint is rejected. The contested first instance decision was revidentu ordered dgft mumbai to pay value added tax (VAT) for the fiscal period from 1 11 1999 to 31 12 1999 1 2 31 7 2000 to 2000 a total amount of 50,209,878 00 SIT.
2 The Court of First Instance in the grounds of the judgment dgft mumbai under appeal agrees dgft mumbai with the reasons given by the reasoning of the contested decision the defendant, and states that the plaintiff is engaged in the business of designing, engineering and technical consultancy dgft mumbai in the framework which also includes the preparation of project documentation . Referred to in clause 7 of the first paragraph of Article 25 of the Law on Value Added Tax that the latter refers to the transport of goods to the market with pre-designed plans, elaborations, and other parts of the project documentation, the plaintiff shall be dealt with service activity, which included the preparation of project documentation.
3 against the first instance judgment of the auditor lodged an appeal, which refers to the audit cause substantial procedural violation in an administrative dispute and erroneous application of substantive law

You are asking whether the taxpayer is entitled to a refund of vehicle tax, which is paid on the ac

You are asking whether the taxpayer is entitled to a refund of vehicle tax, which is paid on the acquisition of motor vehicles from other EU Member States (person was on this basis has been issued a certificate of conformity of the vehicle), and was subsequently (in Slovenia) revisited category M1 (passenger car with the shape of the bodywork) category N1 (lorry). Taking chin this further indicates chin that the motor vehicle of category M1 (before processing) falling within CN 8703 32nd
A taxpayer who is on the acquisition of a motor vehicle (passenger car from the CN 8703 32) from other EU Member States pay tax on motor vehicles, and then processed into a car truck, on this basis shall not be entitled to a refund of the tax paid on motor vehicles.
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Bloc are cheap, wrapped in a piece of paper and plank nailed. (Slovenian ljudko children

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S. p. ina car during plant. He wants to give it to personal use (actually it is a transaction between spouses). How to perform a procedure without money transfers? This means after the loss of sp? Can it be done?
If you would like to sp its legal partneju to sell a car, you have to plant, you can do it without prenakazovanja money? How this is done in the books? Pretty please help
A natural person may be paid in cash, if not more than 15,000. The car must be sold at market price, best would be if it appraiser assessed - for a possible demonstration of the control. Super trump accountant Posts: 1592 Joined: 28 Jan 2003, 15:37
Of course, you can download it. This prEN including depreciation, book value would represent the value of sredtev "c household". The difference between trćno value and the carrying value while increasing the tax base to the extent that trćba value of the vehicle is higher than the book, like the closure activities. Observe moamo namely transfer pricing applicable to operations with related canada border services agency parties. VAT assume that it is not, but if it would be possible (not specified activity), but would have this poralunati in accordance with the Law on VAT, where applicable, must be orpema for which you exercised deduction of VAT on the purchase of used 5 years I hope that my thinking praivlno ... I think that would be a tax effect similar to the extent that car sales partner.
Bloc are cheap, wrapped in a piece of paper and plank nailed. (Slovenian ljudko children's tradition) Mirko Mirko Zbačnik Moderator Posts: 10584 Joined: 15 Jan 2003, 14:03 Location: Bloke Website
Maybe I nsem was understandable: if the amount is less than 15,000 can write invoice and mark it paid in cash. Super trump accountant Posts: 1592 Joined: 28 Jan 2003, 15:37
Bloc are cheap, wrapped in a piece of paper and plank nailed. (Slovenian ljudko children's tradition) Mirko Mirko Zbačnik Moderator Posts: 10584 Joined: 15 Jan 2003, 14:03 Location: Bloke Website
Bloc are cheap, wrapped in a piece of paper and plank nailed. (Slovenian ljudko children's canada border services agency tradition) Mirko Mirko Zbačnik canada border services agency Moderator Posts: 10584 Joined: 15 Jan 2003, 14:03 Location: Bloke Website
Mirko! In 2010, the amended Law on Motor Vehicle Tax (hours. canada border services agency 9/2010) so that Article 3 (subject to taxation) to read: Article 3, and payable from motor vehicles falling within CN codes: 8703 21 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33 and 8703 90 and falling within CN code 8711, set out in the Customs Tariff of the European Communities, published as Annex I to Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ No L. 256 of 7 9 1987 p. 1), as last amended by Commission canada border services agency Regulation (EC) No. 179/2009 of 5 March 2009 amending Annex I to Council Regulation (EEC) No. 2658/87 on the tariff canada border services agency and statistical nomenclature and on the Common Customs Tariff (OJ No L. 7 of 63 3, 2009, p. 1) placed first on the market or are first registered in the territory of the Republic of Slovenia. "Deleted" is the 2nd paragraph, where it was stipulated that the tax is also payable on used cars .... lp Slavic Super accountant Posts: 6684 Joined: 11 Feb 2006 18:10 Location: Ljubljana
Bloc are cheap, wrapped in a piece of paper and plank nailed. (Slovenian ljudko canada border services agency children's tradition) Mirko Mirko Zbačnik Moderator Posts: 10584 Joined: 15 Jan 2003, 14:03 Location: Bloke Website
Mirko wrote Zbačnik / s: The Man and the price will be but somehow agree on who will be a colorful car, but some insurance companies may even be transferred vs4e husband's credit rating to his wife ... (or vice versa). canada border services agency I believe it will, the question is what will be said officials, when the car will be overwritten. canada border services agency And Tony was asked: "If the sp its legal partneju to sell a car that has the fixed assets, can do without money prenakazovanja How this is done in the books?" So, if you would like to sell the car needs to write an account. Super trump accountant Posts: 1592 Joined: 28 Jan 2003, 15:37
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Current iec canada Economic News Corporate Events Ongoing calls Payroll Payroll Clearing contributions iec canada Mileage 2012 Subsistence Statistics 2012 wage payroll News Services Council iec canada of entrepreneurship Sign sp Establishment doo doo differences and sp Business Plans Marketing Plan Company Name entrepreneur Dictionary Cooperation Accounting Financial Management Contemporary iec canada Accounting Accounting Business Business opportunity club Samples of contracts Useful Lists Accessories Informant
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Saving scholars coastal region in 2013 tangible fixed assets a business mentor Market Inspectorate accountant reminds identification for VAT purposes SOS2E taxed activity entrepreneurial ideas industrial property tax optimization of the balance bookkeeping 2012
Today, of 2 4 2010, the Official Gazette of RS, no. 27, published the Rules amending the Rules on the Implementation of the Law on Value Added Tax, which shall enter into force on 3 4th 2010 Below are details and a brief explanation of the changes brought iec canada about by the above rules: iec canada
The amendment (deletion) of the first paragraph of Article 29 abolishes the use of rules for the use and enjoyment of the carriage of goods supplied to taxable persons. This means that a taxable person established in Slovenia, which will carry out the transport of goods for the client, a taxable iec canada person established outside the EU will not be charged VAT on the carriage or part thereof, which will take place on the territory of Slovenia, as the place of supply of services, the place where the customer is established haulage iec canada - in a country outside the EU.
At the same time the place of supply of goods transport in the case of transport of goods for the client, Slovenian taxpayer, regardless of the actual place of carriage of goods carried (in the EU or outside the EU) as a whole in Slovenia.
In the current sixth paragraph of Article 54 of the Rules, the words "and installation of joinery made by a single service iec canada provider." The above text is no longer necessary because the code F / 43.320 SKD - Joinery installation does not preclude the incorporation of more joinery, made by a single service provider of installation.
Change 54.a of the Rules is editorial in nature, specifically just explained that window cleaning services under Code Standard Classification of Activities: N / 81220 and cleaning under Code Standard Classification of Activities: N / 81.210, only to the extent that it relates iec canada to private households.
By adding a second paragraph 59.a of the Rules further clarifies when repairs deemed to be minor repairs. Under the new second paragraph 59.a of the Rules for minor repairs shall be deemed as repairs, for which the value of spare parts and consumables used for the execution iec canada of the service is less than 50% of the total price without VAT, which is charged to the customer. Change 59.d of the Rules:
In Article 59.d at the end of the sentence add the words "and seeds of ornamental plants from tariff

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Law on Tax on motor vehicles import auto - ZDMV (Official Gazette import auto of RS, no. 72/06 - UP

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cost reimbursements to employees holiday cash goodwill subsistence in 2012 a contract import auto for business impact sales coupons pay dividends to the Law on Tax Procedure fraudulent transactions in April 2012 holding books printed notice on the method of bookkeeping
You are asking whether the taxpayer is entitled to a refund of vehicle import auto tax, which is paid on the acquisition of motor vehicles from other EU Member States (person import auto was on this basis has been issued a certificate of conformity of the vehicle), and was subsequently (in Slovenia) revisited category M1 (passenger import auto car with the shape of the bodywork) category N1 (lorry). Taking this further indicates import auto that the motor vehicle of category M1 (before processing) falling within CN 8703 32nd
A taxpayer who is on the acquisition of a motor vehicle (passenger car from the CN 8703 32) from other EU Member States pay tax on motor vehicles, and then processed into a car truck, on this basis shall not be entitled to a refund of the tax paid on motor vehicles.
Law on Tax on motor vehicles import auto - ZDMV (Official Gazette import auto of RS, no. 72/06 - UPB2) in the first paragraph of Article 3 provides that the tax paid on motor vehicles falling within CN codes: 8703 21, 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33, 8703 90, for the first time on the market or are first registered in the territory of the Republic of Slovenia. Furthermore, in the second paragraph provides that the tax is also paid for the traffic used the above-mentioned motor vehicles and other used motor vehicles, except tractors, which is obligatory registration, if their turnover was accounted value-added tax.
On the basis of Article 7 ZDMV the liability to the tax return import auto when it is completed motor traffic. Tax liability under the second paragraph of Article 3 of ZDMV incurred at the time of purchase or acquisition, whereby the taxpayer formation of tax obligations to report to the tax authority within 15 days from the date of purchase or acquisition.
It is considered that transport motor vehicles carried out: when an invoice is issued for the sale of a motor vehicle; when the motor vehicle is delivered, if delivered to the prior issue of an invoice or without issue; on imports: when the customs debt or would have occurred if it had not been prescribed exemption from customs duties and free of customs duty; When a motor vehicle is taken for own use; when the motor vehicle is handed over, if disposed of free of charge

Does a particular transaction is treated as a supply of goods or the provision of catering services

VAT in the catering industry - accounting services and tax consulting, tax haven, harbor Godnič global trade
A taxpayer in the letter states that it intends to buyers within global trade the framework of activities global trade to offer: natural juices with the addition of crushed ice, fresh water spring with the addition of chopped lemons, oranges, limes, etc.., Milk frappes with the addition of syrup, coffee, tea accessories according to the "take- with you "hot chocolate (chocolate mixture is thickened as a dish with attached spoon), frozen yogurt (be prepared to order a guest powder ingredients, ice, milk - like dish), smoothie (prepare fresh fruit, yoghurt with added and other accessories) and packaged chocolate.
Interested in the rate of VAT must be accounted for upon delivery of that supply and the rate of VAT, where those products developed global trade and offered in packages under its own brand, with the buyers item would not allow ingestion of these at the point of sale.
If the sale of such products, except packaged chocolates, carried out in the framework of the catering facility or space that is specifically sold for consumption there food or drink, regardless of whether they are served at the table or are ready to advance in the sales package after system "take with you", global trade it is in terms of VAT for the provision of catering services. It does not matter whether the party actually drink consumed immediately or in a catering facility or take away and eaten outside of this area. In this case, it represents: the preparation of frozen yogurt preparing and serving meals, to which a reduced rate of VAT, the supply of packaged chocolate (falling within CN code 1806), on the basis of the third paragraph of Article 2 of the GOS, without the addition of this delivery job services that differ from services which necessarily accompany the sale of goods, global trade the supply of goods to which a lower 9.5% rate of VAT, service other items while serving global trade drinks, which is taxed at the standard rate.
However, if the said items sold in a manner that can not be consumed in their immediate area, allowing the pleasant enjoyment of sold units, a supply of goods, to which a lower 9.5% rate of VAT, if those items are classified under tariff global trade codes set out in the Regulations.
In accordance with Articles 1 and 3 of the first paragraph of Article 3 of the Law on Value Added Tax - VAT-1 (Official global trade Gazette of RS, no. 13/11 UPB3, 18/11, 78/11, 38/12, 83 / 12, 14/13 and 46/13-ZIPRS1314-A) are subject to VAT supply of goods and services by a taxable person in the course of their economic activities in the territory of Slovenia for payment. Supply of goods in accordance with the first paragraph of Article 6 of the VAT Act 1 means the transfer of the right to dispose of tangible property as if it was the recipient of the owner, the provision of services in accordance with the first paragraph of Article 14 of this Law shall mean any transaction which does not constitute a supply of goods.
On the basis of Article 41 of the VAT Act 1 VAT is levied and paid at the standard rate of 22% of the taxable amount is equal to the supply of goods and services other than for the supply of goods and services for which the law provides that they are taxed at a lower, 9, 5% rate. List of supplies of goods and services, each of which is accounted for and paid VAT at a lower rate, set out in Annex I to the VAT Act-1, which is an integral part of the law.
In accordance with point 1 of Annex I to the VAT Act-1 is a lower rate of VAT applies to the supply of food (including beverages but excluding alcoholic beverages) for human and animal health; live animals, seeds, plants and matter, which are (usually) intended for food preparation; products, which are (usually) used as food supplements or as a substitute for and preparing meals.
Rules on the Implementation of the Law on Value Added Tax - Regulations (Official global trade Gazette of RS, no. 141/06, 52/07, 120/07, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12 and 54/13) in the first paragraph of Article 48 specifies which products are among the goods referred to in point 1 of Annex I to the VAT Act-1. These are products falling within CN code, which lists the regulations global trade in that article.
Furthermore, global trade the rules in the fourth paragraph of this article states that at a lower rate VAT is charged on the sale of drinks and food from vending machines (sandwiches, chocolates, snacks ...) and selling hot and cold drinks from the vending machine (code standard classification of activities: G / 47.99 ), excluding alcoholic beverages and products containing more than 0.5 percent alcohol by volume at 20 C or 0.4 percent by weight of alcohol in the product.
Does a particular transaction is treated as a supply of goods or the provision of catering services, global trade either as a service preparation and serving of food or beverage serving services, it is necessary to take into account all the circumstances of the transaction in question global trade and determine which elements of the transaction are dominant. For the correct application of the tax rate must therefore in those cases to determine when to present items are sold as goods and ever shall be deemed to have been present items served as part of catering services, namely when in the framework of the preparation and serving of meals

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BACK FROM HELL Nenad Komparić: From Christmas 'care' I lost weight 14 kg> Free Dalmatia> Croatia
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Posted 19.08.2010. at 19:10 boatswain with 'swift split', bears witness to the inhumane living and working conditions on board which is two and a half months anchored at the African coast BACK FROM HELL Nenad Komparić: From Christmas 'care' I lost weight 14 kg
I fear for the life of Ukrainians, but also the rest of the crew is on edge. We showered for 15 minutes every other day, lack of food and water. I hope that they too would get, say, Quartermaster stated Gordana ZUBČIĆ PHOTOS RANKO Suvari / CROPIX PRIVATE Album
Still shaking and never able to come to his senses, but this has been the happiest day of my life. I managed škapulati and can not wait to see my family. I hope that it will succeed and other colleagues with the "Swift Split," because the situation on board unbearable. I lost almost 14 pounds, nausea and diarrhea have not been able to stand from weakness, my nerves were killed, all this while the shipowner Ratko Bozic told that everything is fine and that gradelavamo cabin, and we almost did not even see the fish . Conditions on board were awful, one of the Ukrainian sailors exworks is very bad, I fear for his life - said it, not hiding his emotions, Zadranin Nenad Komparić (45), boatswain with the ship under control "Split Ship Management" (SSM) , in a telephone interview that we conducted after the plane arrived in Zagreb, after two and half months carried on a ship anchored in front of the Gabonese coast.
Seafarer at Zagreb airport drop. Predrag Brazzoduro, secretary of the Croatian Seafarers' Union, which is engaged in the case of "Swift Split". Nostromo Komparić claims that he was the SSM before the arrival of the country paid all residual income, including salary for July, while money for the former part of August gave up just so he could return to the family. exworks
For Ratko Christmas, the first man of the company, exworks bitterly points out that apparently exworks "very powerful, since it has its people and government structures that allow him to do things that have nothing to do with 'normal' sailing '. Three hours of sleep
- Christmas is just waiting for the ship to suffer a breakdown that could be recovered from the insurance company, they say that it worked while he was in "JADROPLOV." Nevertheless, Christmas, nobody wants evil, people just want normal conditions of life and work - highlights Komparić and added:
- For the SSM on board all nice and shiny, and the conditions are normal. That's what I can say is that we have each day have the right to receive one bottle of one liter and a half of water. On board there is no technical lead, we showered every other day for 15 minutes, and the water that we have collected and heated up in barrels on deck. Goods are dried on clotheslines overboard. From the money they sent us we ate four identical circles lunch, people were all lost weight and had to seek medical help. I was in OWENDO accompanied by the Commander, her doctor was "gobbled down" vitamins and gave me sleeping pills because of nervousness I could not sleep more than three to four hours during the night.
In the last ten days had only once managed to fall asleep, it was unbearable. He threatened to collapse, so the doctor ordered exworks the captain to me three days exemption from all obligations. He called exworks and Christmas, and explained to him my health situation, so they sent me the money for a plane ticket.
For the rest of the crew claims to have "top sailors who honestly earn their salaries and advocate regardless of whether before the arrival of the ship had a break in a maritime career." Komparić says that for over 20 years on various ships, mostly foreign companies, but that has never encountered similar problems. Navigate exworks to the sea
- As far as us being accused, freely exworks I can tell you that we are working according to the rules of the profession in inadequate conditions. I am normally fulfilled their obligations so that I earned a dollar for his wife and two children. The real truth is that the ship was already in very poor condition, the main machine is broken, the ship does not have "papers" on which he could sail, and about everything you perhaps best illustrated exworks by the fact that the engine on one of the lifeboats defective, so that is compromised and the safety of navigation - adds our source. exworks
According to him, it seems likely that it will ship with a cargo of cement will be able to sail to Cameroon, and hopes to