FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.
Greek: Για την καταπολέμηση της φοροδιαφυγής ή της φοροαποφυγής, τα κράτη μέλη θα πρέπει να έχουν τη δυνατότητα να περιλάβουν στη βάση επιβολής του φόρου μιας πράξης που περιλαμβάνει την επεξεργασία επενδυτικού χρυσού παρεχομένου από τον πελάτη, την αξία αυτού του επενδυτικού χρυσού, εφόσον, ως αποτέλεσμα της επεξεργασίας του, ο χρυσός χάνει την ιδιότητα του επενδυτικού χρυσού.
Slovak: S cieľom bojovať proti podvodu alebo daňovým únikom, členské štáty by mali mať možnosť zahrnúť do základu dane transakcie zahrňujúce spracovanie investičného zlata, ktoré poskytol zákazník, hodnotu tohto investičného zlata, ak zlato spracovaním stráca postavenie investičného zlata.
English: OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 221, 12.8.2006, p. 9).
Finnish: EYVL L 145, 13.6.1977, s. 1, direktiivi sellaisena kuin se on viimeksi muutettuna direktiivillä 2006/98/EY (EUVL L 221, 12.8.2006, s. 9).
Greek: ΕΕ L 145, 13.6.1977, σ. 1Οδηγία όπως τροποποιήθηκε τελευταία με την οδηγία 2006/98/ΕΚ (ΕΕ L 221, 12.8.2006, σ. 9).
Hungarian: HL L 145., 1977.6.13., 1. o. A legutóbb a 2006/98/EK irányelvvel (HL L 221., 2006.8.12., 9. o.) módosított irányelv.
Latvian: OV L 145, 13.6.1977., 1. lpp. Direktīvā jaunākie grozījumi izdarīti ar Direktīvu 2006/98/EK (OV L 221, 12.8.2006, 9. lpp.).
English: Indium
Spanish: Indio
Italian: Indio
Portuguese: Índio
Greek: Ίνδιο
Polish: Ind
Slovenian: Indij
Latvian: Indijs
Lithuanian: Indis
English: Deadline for transposition Directive 67/227/EEC
Greek: Λήξη προθεσμίας ενσωμάτωσης
English: Article 320(1), second subparagraph Article 26a(B)(11), third subparagraph Article 320(2)
Greek: Άρθρο 320, παράγραφος 1, δεύτερο εδάφιο
English: Article 4 In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:
Spanish: Artículo 4
English: Article 1, second and third paragraphs —
French: Article 2, 1er, 2ème et 3ème alinéas
Spanish: Artículo 2, párrafos primero, segundo y tercero
Polish: art. 1 akapit pierwszy
Lithuanian: 1 straipsnio pirma pastraipa
English: Article 2, first, second and third paragraphs Article 1(2), first, second and third subparagraphs
Spanish: Artículo 1, apartado 2, párrafos primero, segundo y tercero
English: Article 1 —
Spanish: Artículo 2, punto 1)
English: Article 2(1)(d) Article 3(1), first indent
French: Article 5, point 2)
Spanish: Artículo 5, punto 2)
English: Article 5, point (2) Article 3(1), second indent
French: Article 3, paragraphe 1, 2ème tiret
Spanish: Artículo 3, apartado 1, segundo guión
English: Article 3(2) —
French: Article 6, paragraphe 2, points a) et b)
Spanish: Artículo 6, apartado 2, letras a) y b)
Slovenian: člen 3(3), prvi pododstavek, prva alinea
Lithuanian: 3 straipsnio 1 dalies trečia įtrauka
English: Article 3(3), first subparagraph, first indent Article 6(2)(a) and (b)
French: Article 3, paragraphe 3, 1er alinéa, 2ème tiret
Spanish: Artículo 3, apartado 3, párrafo primero, segundo guión
English: Article 6(2)(c) and (d) Article 3(3), first subparagraph, third indent
French: Article 3, paragraphe 3, 1er alinéa, 3ème tiret
Spanish: Artículo 3, apartado 3, párrafo primero, tercer guión
English: Article 24(2) Article 9(2)(e), tenth indent, third sentence
French: Article 9, paragraphe 2, point e), 10ème tiret, 3ème phrase
Spanish: Artículo 9, apartado 2, letra e), décimo guión, tercera frase
English: Article 344(1), point (2) Article 26b(A), second subparagraph
French: Article 26 ter, titre A, 2ème alinéa
Spanish: Artículo 26 ter, parte A, párrafo segundo
English: Article 198(1) and (3) Article 26c(A)(a) to (e)
French: Article 26 quater, titre A, points a) à e)
Spanish: Artículo 26 quater, parte A, letras a) a e)
English: The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected.
Swedish: Avdragsreglerna bör harmoniseras i den mån de påverkar de faktiska belopp som uppbärs.
Slovenian: Pravila v zvezi z odbitki je treba uskladiti tako, da vplivajo na dejansko pobrane zneske.
Estonian: Mahaarvamiste kord tuleks ühtlustada selles ulatuses, kus see mõjutab tegelikult kogutavaid summasid.
Latvian: Noteikumi, kas reglamentē nodokļa atskaitīšanu, būtu jāsaskaņo tiktāl, ciktāl tie iespaido faktiski iekasētās summas.
Lithuanian: Turėtų būti suderintos PVM atskaitą reglamentuojančios taisyklės atsižvelgiant į tai, kad jos daro įtaką faktiškai surenkamoms sumoms.
English: The deductible proportion should be calculated in a similar manner in all the Member States.
Swedish: Den avdragsgilla andelen bör beräknas på liknande sätt i alla medlemsstater.
Slovenian: Odbitni delež je treba v vseh državah članicah računati na podoben način.
Estonian: Mahaarvatavat osa tuleb kõikides liikmesriikides arvutada samal viisil.
Latvian: Atskaitāmā daļa visās dalībvalstīs būtu jāaprēķina vienādi.
Lithuanian: Atskaitoma procentinė dalis turėtų būti apskaičiuojama panašia tvarka visose valstybėse narėse.
English: The non-established taxable person making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding Article 1(1) of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with the said Directive.
Estonian: Käesolevat erikorda kasutaval ühendusevälisel maksukohustuslasel ei ole õigust käesoleva direktiivi artikli 168 alusel käibemaksu maha arvata, kuid olenemata direktiivi 86/560/EMÜ artikli 1 lõikest 1, tehakse talle tagasimakse vastavalt nimetatud direktiivile.
English: Directive 2006/69/EC (OJ L 221, 12.8.2006, p. 9 — (only Article 1) Directive 2006/98/EC (OJ L ..., ..., p. ... — (only point 2 of the Annex)
French: Directive 2006/69/CE (JO L 221 du 12.8.2006, p. 9) (uniquement l'article 1er)
Dutch: Richtlijn 2006/69/EG (PB L 221 van 12.8.2006, blz. 9) — (enkel artikel 1)
Polish: Dyrektywa 2006/69/WE Dz.U. L 221z 12.8.2006, str. 9) – (tylko art. 1)
Estonian: Direktiiv 2006/69/EÜ (ELT L 221, 12.8.2006, lk 9, ainult artikkel 1)
English: 1 January 2008 [1] Note to the OJ: Please insert the publication reference
French: janvier 2008
Dutch: 1 januari 2008
Slovak: január 2008
Polish: 1 stycznia 2008 r.
Estonian: jaanuar 2008.
English: Article 318(3) Article 26a(B)(11), first subparagraph
Estonian: Artikli 319 lõige 3
English: Annex I, introductory sentence —
Estonian: I lisa punkti a esimene kuni seitsmes taane
English: Article 56(2) Annex M, points (a) to (f)
Estonian: Artikli 56 lõige 2
English: For the purposes of paragraph 1, ‘a traveller who is not established within the Community’ shall mean a traveller whose permanent address or habitual residence is not located within the Community. In that case ‘permanent address or habitual residence’ means the place entered as such in a passport, identity card or other document recognised as an identity document by the Member State within whose territory the supply takes place.
Finnish: Edellä 1 kohdassa matkustajalla, joka ei ole sijoittautunut yhteisöön, tarkoitetaan matkustajaa, jonka kotipaikka tai vakinainen asuinpaikka ei ole yhteisössä, jolloin kotipaikalla tai vakinaisella asuinpaikalla tarkoitetaan paikkaa, joka on sellaisena mainittu passissa, henkilötodistuksessa tai muussa sen jäsenvaltion tunnustamassa henkilöllisyysasiakirjassa, jonka alueella luovutus tapahtuu.
Slovak: Na účely odseku 1 „cestujúci, ktorý nie je usadený v Spoločenstve“ je cestujúci, ktorého trvalý pobyt alebo miesto, kde sa obvykle zdržiava, sa nenachádza v Spoločenstve._ V takomto prípade je „trvalý pobyt alebo miesto, kde sa obvykle zdržiava“ miesto zapísané ako také v cestovnom pase, občianskom preukaze alebo v iných dokladoch, ktoré členský štát, na území ktorého sa dodanie uskutočňuje, uznáva za preukaz totožnosti.
English: OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 69/463/EEC (OJ L 320 of 20.12.1969, p. 34).
Finnish: EYVL L 71, 14.4.1967, s. 1301, direktiivi sellaisena kuin se on viimeksi muutettuna direktiivillä 69/463/ETY (EUVL L 320, 20.12.1969, s. 34).
Latvian: OV 71, 14.4.1967., 1301. lpp. 69/463/EEK (OV L 320, 20.12.1969., 34. lpp.).
English: OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30).
Finnish: EYVL L 76, 23.3.1992, s. 1, direktiivi sellaisena kuin se viimeksi muutettuna direktiivillä 2004/106/EY (EUVL L 359, 4.12.2004, s. 30).
Hungarian: HL L 76., 1992.3.23., 1. o. A legutóbb a 2004/106/EK irányelvvel (HL L 359., 2004.12.4., 30. o.) módosított irányelv.
Latvian: OV L 76, 23.03.1992., 1. lpp. Direktīvā jaunākie grozījumi izdarīti ar Direktīvu 2004/106/EK (OV L 359, 4.12.2004., 30. lpp.).
English: Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105, 23.4.1983, p. 38). Directive as last amended by the 1994 Act of Accession.
Finnish: Neuvoston direktiivi 83/181/ETY, annettu 28 päivänä maaliskuuta 1983, direktiivin 77/388/ETY 14 artiklan 1 kohdan d alakohdan soveltamisalasta vapautettaessa tietty tavaroiden lopullinen maahantuonti arvonlisäverosta (EYVL L 105, 23.4.1983, s. 38), direktiivi sellaisena kuin se on viimeksi muutettuna vuoden 1994 liittymisasiakirjalla.
English: Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ L 73, 19.3.1976, p. 18.). Directive as last amended by the Act of Accession of 2003.
Finnish: Neuvoston direktiivi 76/308/ETY, annettu 15 päivänä maaliskuuta 1976, keskinäisestä avunannosta tiettyihin maksuihin, tulleihin, veroihin ja muihin toimenpiteisiin liittyvien saatavien perinnässä (EYVL L 73, 19.3.1976, s. 18), direktiivi sellaisena kuin se on viimeksi muutettuna vuoden 2003 liittymisasiakirjalla.
English: Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p. 1.). Regulation amended by Regulation (EC) No 885/2004 (OJ L 168, 1.5.2004, p. 1.).
Finnish: Neuvoston asetus (EY) N:o 1798/2003, annettu 7 päivänä lokakuuta 2003, hallinnollisesta yhteistyöstä arvonlisäverotuksen alalla ja asetuksen (ETY) N:o 218/92 kumoamisesta (EUVL L 264, 15.10.2003, s. 1), asetus sellaisena kuin se on viimeksi muutettuna asetuksella (EY) N:o 885/2004 (EUVL L 168, 1.5.2004, s. 1).
English: OJ 71, 14.4.1967, p. 1303/67. Directive repealed by Directive 77/388/EEC.
Finnish: EYVL 71, 14.4.1967, s. 1303/67, direktiivi kumottu direktiivillä 77/388/ETY.
Hungarian: HL 71., 1967.4.14., 1303/67. o. A 77/388/EGK irányelvvel hatályon kívül helyezett irányelv.
Latvian: OV 71, 14.4.1967., 1303/67. lpp. Direktīva atcelta ar Direktīvu 77/388/EEK.
English: Directive 2006/18/EC —
Finnish: Direktiivi 2006/58/EY
English: 1 July 2006 Directive 2006/69/EC
Finnish: Direktiivi 2006/69/EY
English: Articles 3, 4 and 6 — Article 1 —
French: Article 2, point 1)
English: Article 12(2), third subparagraph Article 4(3)(a), third subparagraph
French: Article 12, paragraphe 2, 1er alinéa
English: Article 12(2), first subparagraph Article 4(3)(b), first subparagraph
French: Article 4, paragraphe 3, point b), 1er alinéa
English: Article 71(2) Article 11(A)(1)(a) Article 73 Article 11(A)(1)(b) Article 74
Hungarian: 71. cikk (2) bekezdés
English: Article 72, first and second paragraphs Article 11(B)(1) Article 85 Article 11(B)(3)(a) Article 86(1)(a)
Hungarian: 72. cikk első és második albekezdés
English: Article 13(B)(d), points (1) to (5) Article 135(1)(b) to (f)
Italian: Articolo 13, parte B, lettera d), punti da 1) a 5)
English: Article 13(B)(d), point (5), first and second indents Article 135(1)(f)
Italian: Articolo 135, paragrafo 1, lettere da b) a f)
English: Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services referred to in Article 106 pursuant to this Article shall inform the Commission accordingly no later than 31 March 2006. It shall communicate to it before that date all relevant information concerning the new measures it wishes to introduce, in particular the following:
Portuguese: Os Estados-Membros que pretendam aplicar, pela primeira vez após 31 de Dezembro de 2005, uma taxa reduzida a um ou vários dos serviços referidos no artigo 106.o a título do presente artigo devem informar a Comissão desse facto até 31 de Março de 2006 e transmitir-lhe, antes dessa data, todas as informações úteis à avaliação das novas medidas que pretendem introduzir, nomeadamente os seguintes dados:
Polish: Każde państwo członkowskie pragnące zastosować po raz pierwszy po 31 grudnia 2005 r. stawkę obniżoną do jednej lub większej liczby usług, o których mowa w art. 106, zgodnie z tym artykułem, powiadamia o tym Komisję nie później niż 31 marca 2006 r. Takie państwo członkowskie przekazuje Komisji przed tym terminem wszystkie stosowne informacje dotyczące nowych środków, jakie pragnie wprowadzić, w szczególności następujące informacje:
Lithuanian: Valstybė narė, norinti vienai ar keletui 106 straipsnyje nurodytų paslaugų pirmą kartą pagal šį straipsnį taikyti lengvatinį tarifą po 2005 m. gruodžio 31 d., turi pranešti apie tai Komisijai ne vėliau kaip 2006 m. kovo 31 d. Iki šios datos ji pateikia Komisijai visą atitinkamą informaciją apie naujas priemones, kurias ji pageidauja įvesti, visų pirma:
English: Every four years starting from the adoption of this Directive, the Commission shall, on the basis of information obtained from the Member States, present a report to the European Parliament and to the Council on the operation of the common system of VAT in the Member States and, in particular, on the operation of the transitional arrangements for taxing trade between Member States.
Slovak: Každé štyri roky od prijatia tejto smernice Komisia na základe informácií získaných od členských štátov predloží Európskemu parlamentu a Rade správu o uplatňovaní spoločného systému DPH v členských štátoch a najmä o fungovaní prechodnej úpravy zdaňovania obchodu medzi členskými štátmi.
Slovenian: Komisija Evropskemu parlamentu in Svetu na podlagi informacij, ki jih pridobi od držav članic, vsaka štiri leta po sprejetju te direktive predloži poročilo o delovanju skupnega sistema DDV v državah članicah in zlasti o delovanju prehodne ureditve za obdavčevanje trgovine med državami članicami.
Latvian: Komisija, pamatojoties uz informāciju, kas iegūta no dalībvalstīm, reizi četros gados no šīs direktīvas pieņemšanas dienas, iesniedz ziņojumu Eiropas Parlamentam un Padomei par kopējās PVN sistēmas darbību dalībvalstīs, jo īpaši par pārejas perioda pasākumu darbību, uzliekot nodokli tirdzniecībai starp dalībvalstīm.
Lithuanian: Remdamasi iš valstybių narių gauta informacija, kas ketverius metus nuo šios direktyvos priėmimo Europos Parlamentui ir Tarybai Komisija teikia pranešimą, kaip veikia bendra PVM sistema valstybėse narėse ir visų pirma kaip veikia pereinamojo laikotarpio procedūros, skirtos valstybių narių tarpusavio prekybai apmokestinti.
English: That report shall be accompanied, where appropriate, by proposals concerning the definitive arrangements.
Slovak: K tejto správe sa prípadne priložia návrhy týkajúce sa konečnej úpravy.
Slovenian: Poročilu se po potrebi priloži predloge za dokončno ureditev.
Latvian: Ja nepieciešams, ziņojumam pievieno priekšlikumus attiecībā uz galīgo režīmu.
Lithuanian: Prireikus, prieš šio pranešimo pridedami pasiūlymai dėl galutinių priemonių.
English: Directive 77/388/EEC Amending Directives
Lithuanian: Direktyva 77/388/EEB
English: Other acts This Directive
Lithuanian: Iš dalies keičiančios direktyvos
English: Article 1(2), first, second and third subparagraphs Articles 3, 4 and 6 —
Polish: art. 1 akapit drugi i trzeci
Lithuanian: 1 straipsnio antra ir trečia pastraipos
English: Article 2, point (1) Article 2(1)(a) and (c) Article 2, point (2) Article 2(1)(d)
Lithuanian: 2 straipsnio pirma, antra ir trečia pastraipos
English: Article 3(1), first indent Article 5, point (2)
Lithuanian: 2 straipsnio 2 dalies pirma, antra ir trečia pastraipos
English: Article 3(4), first subparagraph, first and second indents Article 7(1)
Lithuanian: 3 straipsnio 3 dalies antros pastraipos trečia įtrauka
English: Article 3(4), second subparagraph, first second and third indents Article 7(2)
Lithuanian: 6 straipsnio 1 dalies a punktas
English: Article 3(5) Article 8
Lithuanian: 3 straipsnio 4 dalies pirmos pastraipos pirma ir antra įtraukos
English: Article 4(1) and (2) Article 9(1), first and second subparagraphs
Lithuanian: 7 straipsnio 1 dalis
English: Article 66(a), (b) and (c) Article 10(3), first subparagraph, first sentence Article 70 Article 10(3), first subparagraph, second sentence Article 71(1), first subparagraph
Lithuanian: 66 straipsnio a, b ir c punktai
English: Article 79, first paragraph, points (a) and (b) Article 87(a) and (b)
Lithuanian: 79 straipsnio pirmos pastraipos a ir b punktai
English: Article 174(3) Article 19(3), first subparagraph, first and second sentences Article 175(2), first subparagraph Article 19(3), first subparagraph, third sentence Article 175(2), second subparagraph
Lithuanian: 174 straipsnio 3 dalis
English: Article 314(a) to (d) Article 26a(B)(3), first subparagraph, first and second sentences Article 315, first and second paragraphs Article 26a(B)(3), second subparagraph Article 312
Lithuanian: 314 straipsnio a–d punktai
English: Article 28a(1)(a), first subparagraph Article 2(1)(b)(i)
Polish: art. 28a ust. 1 lit. a) akapit pierwszy
Lithuanian: straipsnio 1 dalies a punkto pirma pastraipa
English: Article 28a(1)(a), second subparagraph Article 3(1)
Polish: art. 2 ust. 1 lit. b) pkt (i)
Lithuanian: 2 straipsnio 1 dalies b punkto i papunktis
English: Article 28a(1)(a), third subparagraph Article 3(3)
Polish: art. 28a ust. 1 lit. a) akapit drugi
Lithuanian: straipsnio 1 dalies a punkto antra pastraipa
English: Article 2(1)(b)(ii) Article 28a(1)(c)
Polish: art. 28a ust. 1 lit. a) akapit trzeci
Lithuanian: straipsnio 1 dalies a punkto trečia pastraipa
English: Article 3(2), second subparagraph Article 28a(2), introductory sentence —
Lithuanian: 3 straipsnio 2 dalies pirmos pastraipos a ir b punktai
English: Article 28a(2)(b), first subparagraph Article 2(2), point (b)
Portuguese: Artigo 28.o A, n.o 2, alínea b), segundo parágrafo
Lithuanian: straipsnio 2 dalies įvadinis sakinys —
English: paragraph 3(a), first subparagraph, second sentence Article 220, points (2) and (3)
Lithuanian: 3 dalies a punkto pirmos pastraipos antras sakinys
English: Article 414 Annex A(I)(1) and (2) Annex VII, point (1)(a) and (b)
Lithuanian: 414 straipsnis
English: Annex A(I)(3) Annex VII, points (1)(c) and (d)
Lithuanian: A priedo I punkto 1 ir 2 papunkčiai
English: Annex A(II)(1) to (6) Annex VII, points (2)(a) to (f)
Lithuanian: VII priedo 1 punkto a ir b papunkčiai
English: Annex VII, points (3) and (4) Annex A(IV)(1) to (4) Annex VII, points (4)(a) to (d) Annex A(V)
Lithuanian: A priedo III ir IV punktai
English: Annex IX, Part A, points (1) to (7) Annex I(b), first and second indents
Lithuanian: I priedo b punkto 1 ir 2 įtraukos
English: Article 18(a), (b) and (c) Article 5(8), first sentence
Latvian: 18. panta a), b) un c) punkts
English: Article 19, first paragraph Article 5(8), second and third sentences
Latvian: 5. panta 8. punkta pirmais teikums
English: Article 177, first and second paragraphs Article 18(1) —
Latvian: 177. panta pirmā un otrā daļa
English: Article 22 — Article 22a
Latvian: 22.a pants
English: Annex VII, point (1)(a) and (b) Annex A(I)(3)
Latvian: A pielikuma I daļas 1., 2. punkts un 3. punkts
English: Chapter 9 — Exemptions for the supply of services by intermediaries Chapter 10 — Exemptions for transactions relating to international trade Section 1 — Customs warehouses, warehouses other than customs warehouses and similar arrangements Section 2 — Transactions exempted with a view to export and in the framework of trade between the Member States Section 3 — Provisions common to Sections 1 and 2
Dutch: Hoofdstuk 9 - Vrijstellingen voor door tussenpersonen verrichte diensten
English: The non-established taxable person shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
Dutch: De niet in de Gemeenschap gevestigde belastingplichtige voert van alle handelingen waarop deze bijzondere regeling van toepassing is, een boekhouding die voldoende gegevens moet bevatten om de belastingadministratie van de lidstaat van verbruik in staat te stellen de juistheid van de BTW-aangifte te bepalen.
English: Without prejudice to any other particular provisions, the equivalents in national currency of the amounts in euro specified in this Directive shall be determined on the basis of the euro conversion rate applicable on 1 January 1999. Member States having acceded to the European Union after that date, which have not adopted the euro as single currency, shall use the euro conversion rate applicable on the date of their accession.
Polish: Bez uszczerbku dla innych przepisów szczególnych, równowartość w walutach krajowych kwot wyrażonych w euro przewidzianych w niniejszej dyrektywie, jest określana według kursu wymiany euro obowiązującego w dniu 1 stycznia 1999 r. Państwa członkowskie, które przystąpiły do Unii Europejskiej po tej dacie i nie przyjęły euro jako jednej waluty stosują kurs wymiany euro obowiązujący w dniu ich przystąpienia.
English: Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with Article 2(3), Article 44, Article 59(1), Article 399 and Annex III, point (18) with effect from 1 January 2008. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
Polish: Państwa członkowskie wprowadzają w życie przepisy ustawowe, wykonawcze i administracyjne niezbędne do wykonania art. 2 ust. 3, art. 44, art. 59 ust. 1, art. 399 i załącznika III pkt 18 ze skutkiem od 1 stycznia 2008 r. Państwa członkowskie niezwłocznie przekazują Komisji tekst tych przepisów oraz tabelę korelacji między tymi przepisami a niniejszą dyrektywą.
English: Amending Directives Other acts
Polish: Dyrektywy zmieniające
English: Article 1, first paragraph Article 1(1)
Polish: Niniejsza dyrektywa
English: Article 2, point (1) Article 2(1)(a) and (c)
Polish: art. 2 akapit pierwszy, drugi i trzeci
English: Article 2, point (2) Article 2(1)(d)
Polish: art. 1 ust. 2 akapit pierwszy, drugi i trzeci
English: Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply.
Portuguese: O gás e a electricidade são considerados bens para efeitos do IVA, sendo no entanto particularmente difícil determinar o respectivo lugar de fornecimento.
English: Any Member State intending to apply a reduced rate under the first paragraph must, before doing so, inform the Commission accordingly. The Commission shall decide whether or not there is a risk of distortion of competition.
Portuguese: Um Estado-Membro que pretenda aplicar uma taxa reduzida ao abrigo do disposto no primeiro parágrafo deve informar previamente a Comissão, a qual decide se existe ou não risco de distorção da concorrência.
English: Article 2(2), point (b) (i), (ii), and (iii) Article 28a(2)(b), second subparagraph Article 2(2), point (c) Article 28a(3), first and second subparagraphs
Portuguese: Artigo 28.o A, n.o 3, primeiro e segundo parágrafos
English: Article 28k, point (1), first subparagraph —
Portuguese: Artigo 28.oK, n.o 1, primeiro parágrafo
English: Article 5 of Directive 2002/38/EC —
Portuguese: Artigo 5.o da Directiva 2002/38/CE