<Record><identifier xmlns="http://purl.org/dc/elements/1.1/">URN:NBN:SI:doc-QW94LW9I</identifier><date>2018</date><creator>Kobal, Aleš</creator><creator>Pozvek, Maruša</creator><relation>documents/doc/Q/URN_NBN_SI_doc-QW94LW9I_001.pdf</relation><relation>documents/doc/Q/URN_NBN_SI_doc-QW94LW9I_001.txt</relation><format format_type="volume">44</format><format format_type="issue">8</format><format format_type="type">article</format><format format_type="extent">str. 1386-1410</format><identifier identifier_type="ISSN">0353-6521</identifier><identifier identifier_type="COBISSID">5693227</identifier><identifier identifier_type="URN">URN:NBN:SI:doc-QW94LW9I</identifier><language>slv</language><publisher>Lexpera</publisher><source>Podjetje in delo</source><rights>InC</rights><subject language_type_id="slv">ABC-transakcije</subject><subject language_type_id="slv">davčne obveznosti</subject><subject language_type_id="slv">mednarodna trgovina</subject><subject language_type_id="slv">sistem DDV</subject><subject language_type_id="slv">trgovinske klavzule Incoterms</subject><title>Pravno neopredeljeni instituti ES o skupnem sistemu DDV in s tem povezana odstopanja pri načinu reševanja davčnih problemov v posameznih državah članicah EU</title></Record>