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
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 iec canada and payment of salaries in the public sector Determining the tax base normiranca and determining insurance basics - the amount of partial exemptions Determination of insurance iec canada 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 2009 September iec canada 2009 August 2009 July 2009 June 2009 May 2009 April 2009 March 2009 February 2009 January 2009 December 2008 November 2008 October 2008
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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

Current Economic News Corporate Events Ongoing calls Payroll Payroll Clearing contributions Mileage 2012 Subsistence Statistics 2012 wage payroll News Services import auto Council of entrepreneurship Sign sp Establishment doo doo differences and sp Business Plans Marketing Plan Company Name entrepreneur Dictionary Cooperation Accounting Financial Management Contemporary Accounting Accounting Business Business opportunity club Samples of contracts Useful Lists Accessories Informant
Recent posts Slovenian Enterprise Fund issued a new call for tenders is published, the new Rules on minimum technical conditions and the extent import auto 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 basics - the amount of partial exemptions Determination of insurance 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 import auto 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 import auto 2010 December 2009 November 2009 October 2009 September 2009 August 2009 July 2009 June 2009 May 2009 April 2009 March 2009 February 2009 January 2009 December 2008 November 2008 October 2008
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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