21:57 Oct 27, 2014 |
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German to Croatian translations [PRO] Bus/Financial - Tourism & Travel | |||||||
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4 | načelo operezivanja prema statusu Stranka |
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načelo operezivanja prema statusu Stranka Explanation: Kundenmaxime vs. Reisendenmaxime = načelo oporezivanja prema statusu Stranka vs. Putnik Kundenmaxime - Radi se o poreznom tretmanu isporuka i dobara putničkih agencija i turoperatora odn. o primjeni posebnog postupka oporezivanja marže u pružanju svih usluga strankama neovisno o njihovom svojstvu/statusu jesu li ovi istodobno putnici ili ne (privatne ili pravne osobe, poduzetnici, porezni obveznici, same putničke agencije …) Example sentence(s):
https://www.jurion.de/Urteile/EuGH/2013-06-06/C-269_11 Reference: http://www.poslovni.hr/tips-and-tricks/sto-putnicke-agencije... |
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