the first connecting Valga and Pärnu in 1896, then Mõisaküla to Viljandi (1897), later extended via Paide to Tallinn in 1901 PRESENT SERVICES The rail transport system in Estonia consists of circa 1,200 kilometres of railway lines, of which 900 kilometres are currently in public use. The infrastructure of the railway network is mostly owned by the state and is regulated and surveyed by the Estonian Railway Inspectorate (Estonian: Raudteeinspektsioon). All public railways in Estonia are 1,520 mm , the same as in Russia, Belarus, Latvia, and Lithuania. The 1,520 km gauge used in Estonia is also compatible with Finland's 1,524 km gauge. Sometimes it is defined to be 1,524 km, for example when buying track maintenance or vehicles from Finland. Railways in Estonia today are used mostly for freight transport, but also for passenger traffic. Passenger transport is most
278. educational leave = study leave õppepuhkus 279. frequent ground sage alus 280. proprietary liability varaline vastutus 281. cancel ordinarily or extraordinarily üles ütlema korraliselt või erakorraliselt 282. dismiss lahti laskma 283. an advance notice ette teatama 284. length of service (seniority ühes ettevõttes) tööstaaz 285. labour dispute committees töövaidluskomisjonid 286. labour inspectorate tööinspektsioon 287. tripartite body kolmepoolne 288. trade union ametiühing 289. collective bargaining kollektiivsed läbirääkimised 290. shop steward usaldusisik 291. collective labour relations kollektiivne töösuhe 292. labour dispute töötüli 293. Public Conciliator riiklik lepitaja 294. call a strike kuulutama streiki 295. warning strike hoiatusstreik 296
lähtuvalt tegevuse mahu suurenemisest. Järelevalve hõlmab eelkõige tarbijakaitselist järelevalvet krediidilepingute üle. 3. Krediidilepingute puhul ei ole kehtestatud intressimäärale piiri, samuti ei ole erinorme kiirlaenuandjatele. 35 Horvaatia 1. Kuni 2013. a lõpuni teostas järelevalvet tarbijakaitseamet (State Inspectorate), mille ülesanded jaotati reformi tulemusena erinevate ministeeriumite vahel ja millest tulenevalt on nüüd järelevalve teostajaks rahandusministeerium. 2. Järelevalve sisuks on hinnata krediidiandja tegevuse vastavust tarbijakaitseseadusele (sh tarbijale kohaldatavad tasu, intressimäär, teabe andmise tingimused). Nõuete rikkumise korral on järelevalvel õigus keelata krediidiandja tegevus (vähemalt 30 päevaks), samuti kohaldada rahalisi trahve ja muid meetmeid. 3
between the amount of excise tax, which is calculated on taxable turnover excise taxes, and the amount of excise tax paid to suppliers for excise goods. Crediting mechanism introduced by the Law on excises. For example, if the purchase of alcohol excise tax paid, and the alcohol used in the production of non-excise products (medicines), the amount of excise duty shall be compensated from the budget. Property tax - In accordance with the instructions of the tax inspectorate of the Russian Federation are subject to taxation, plant and equipment, intangible assets, inventories and expenses on the balance of the paying company. Fixed assets, intangible assets, low value items for tax purposes are recorded at net book value. For tax purposes is determined by the average annual value of the property business. This cost for the reporting period is determined by dividing by 4 the amount obtained from
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