FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: Section 3 of Chapter V
French: Chapitre V, section 3
German: Kapitel V Abschnitt 3
Spanish: Capítulo V, sección 3
Italian: Capo V, sezione 3
Portuguese: Secção 3 do capítulo V
Dutch: Afdeling 3 van hoofdstuk V
Danish: Kapitel V, afdeling 3
Swedish: Kapitel V avsnitt 3
Finnish: V luvun 3 jakso
Greek: Κεφάλαιο V τμήμα 3
Czech: Kapitola V oddíl 3
Slovak: kapitola V oddiel 3
Polish: rozdział V sekcja 3
Hungarian: V. fejezet, 3. szakasz
Slovenian: Oddelek 3 poglavja V
Romanian: Capitolul V secțiunea 3
Bulgarian: Глава V, раздел 3
Estonian: V peatüki 3. jagu
Latvian: V nodaļas 3. iedaļa
Lithuanian: V skyriaus 3 skirsnis
Maltese: Taqsima 3 tal-Kapitolu V
English: Chapter XII
French: Chapitre XII
German: Kapitel XII
Spanish: Capítulo XII
Italian: Capo XII
Portuguese: Capítulo XII
Dutch: Hoofdstuk XII
Danish: Kapitel XII
Swedish: Kapitel XII
Finnish: XII luku
Greek: Κεφάλαιο XII
Czech: Kapitola XII
Slovak: kapitola XII
Polish: rozdział XII
Hungarian: XII. fejezet
Slovenian: Poglavje XII
Romanian: Capitolul XII
Bulgarian: Глава XII
Estonian: XII peatükk
Latvian: XII nodaļa
Lithuanian: XII skyrius
Maltese: Kapitolu XII
English: It should therefore be clarified that EEIGs are taxable persons where they supply goods or services for consideration.
French: Il convient, en conséquence, de préciser que les GEIE constituent des assujettis lorsqu’ils effectuent des livraisons de biens ou des prestations de services à titre onéreux.
German: Daher sollte klargestellt werden, dass EWIV steuerpflichtig sind, wenn sie gegen Entgelt Gegenstände liefern oder Dienstleistungen erbringen.
Spanish: Así pues, resulta oportuno aclarar que las AEIE son consideradas sujetos pasivos cuando proceden a la entrega de bienes o a la prestación de servicios a título oneroso.
Italian: È opportuno, pertanto, chiarire che i GEIE sono soggetti passivi quando effettuano cessioni di beni o prestazioni di servizi a titolo oneroso.
Portuguese: Por conseguinte, é conveniente clarificar que os AEIE são sujeitos passivos quando efectuam entregas de bens ou prestações de serviços a título oneroso.
Dutch: Daarom moet worden verduidelijkt dat EESV’s belastingplichtigen zijn wanneer zij onder bezwarende titel goederenleveringen of diensten verrichten.
Danish: Det bør derfor præciseres, at sådanne firmagrupper er afgiftspligtige personer, når de leverer varer eller ydelser mod vederlag.
Swedish: Det bör därför klargöras att en EEIG är en beskattningsbar person om den levererar varor eller tillhandahåller tjänster mot ersättning.
Finnish: Sen vuoksi olisi selvennettävä, että ETEY:t ovat verovelvollisia silloin, kun ne luovuttavat tavaroita tai suorittavat palveluja vastikkeellisesti.
Greek: Είναι επομένως σκόπιμο να διευκρινιστεί ότι οι εν λόγω όμιλοι είναι υποκείμενοι στον φόρο όταν παραδίδουν αγαθά ή παρέχουν υπηρεσίες εξ επαχθούς αιτίας.
Czech: Mělo by být proto vyjasněno, že EHZS jsou osobami povinnými k dani, pokud dodávají zboží nebo poskytují služby za protiplnění.
Slovak: Malo by sa preto spresniť, že EZHZ sú zdaniteľné osoby, ak dodávajú tovar alebo poskytujú služby za protihodnotu.
Polish: W związku z tym należy wyjaśnić, że EUIG są podatnikami, w przypadkach gdy odpłatnie dokonują dostaw towarów lub odpłatnie świadczą usługi.
Hungarian: Következésképpen egyértelműsíteni kell, hogy az EGE-k adóalanynak minősülnek, amikor ellenérték fejében értékesítenek termékeket vagy nyújtanak szolgáltatásokat.
Slovenian: Zato je treba pojasniti, da so EGIZ davčni zavezanci, kadar dobavljajo blago ali opravljajo storitve proti plačilu.
Romanian: Prin urmare, ar trebui să se precizeze că GEIE reprezintă persoane impozabile atunci când livrează bunuri sau prestează servicii cu titlu oneros.
Estonian: Seepärast tuleks täpsustada, et Euroopa majandushuvigrupid on maksukohustuslased, kui nad tarnivad kaupu või osutavad teenuseid tasu eest.
Latvian: Tādēļ būtu jāprecizē, ka gadījumos, kad EEIG par atlīdzību piegādā preces vai sniedz pakalpojumus, tie ir nodokļa maksātāji.
Lithuanian: Todėl reikėtų patikslinti, kad EEIG būtų laikomos apmokestinamaisiais asmenimis tais atvejais, kai jos tiekia prekes arba teikia paslaugas už atlygį.
Maltese: Għaldaqstant għandu jiġi ikkjarifikat li dawn ir-RIEE jikkonsistu f'persuni taxxabbli meta jfornu prodotti jew jipprovdu servizzi bi ħlas.
English: Designation of eligible institution: Is by
Danish: har følgende fritagelsesberettigede organisation:
Finnish: Kirjeellä nro
Polish: nazwa kwalifikującej się instytucji:
English: Is by Competent authority in host Member State:
German: Bezeichnung der antragstellenden Einrichtung
Dutch: door (bevoegde autoriteit van de gastlidstaat):
Slovenian: Pristojni organ v državi članici gostiteljici je:
English: However, if that taxable person communicates this VAT identification number to a supplier in respect of an intra-Community acquisition of goods, he shall be deemed to have exercised the option provided for in Article 3(3) of that Directive. CHAPTER III TAXABLE PERSONS
Estonian: Kui nimetatud maksukohustuslane esitab kõnealuse käibemaksukohustuslasena registreerimise numbri tarnijale seoses kaupade ühendusesisese soetamisega, loetakse, et ta on kasutanud kõnealuse direktiivi artikli 3 lõikes 3 sätestatud võimalust.
English: The limits and conditions of such an exemption shall be laid down by agreement between the members of the ERIC in accordance with point (d) of Article 5(1) of Regulation (EC) No 723/2009. Where the goods are not dispatched or transported out of the Member State in which the supply takes place, and in the case of services, the exemption may be granted by means of a refund of the VAT in accordance with Article 151(2) of Directive 2006/112/EC.
Estonian: Sellise vabastuse piirmäärad ja tingimused sätestatakse Euroopa teadusuuringute infrastruktuuri konsortsiumi liikmete vahelises lepingus või vastavalt määruse (EÜ) nr 723/2009 artikli 5 lõike 1 punktile d. Kui kaupu ei lähetata ega veeta väljapoole seda liikmesriiki, kus toimub kaubatarne, ning kui on tegemist teenustega, võib maksuvabastust rakendada käibemaksu tagastamise kaudu vastavalt direktiivi 2006/112/EÜ artikli 151 lõikele 2.
English: Tael (1 tael = 1,193 oz) [1] 10/5/1
Estonian: Tael (1 tael = 1,193 untsi) [1]
English: PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use) By letter No: Dated:
Finnish: HAKEMUKSEN LEIMAUTTAMISVAPAUTUS 6 KOHDAN OSALTA (vain virkakäyttöön tulevien tavaroiden tai palveluiden verovapaustapauksessa)
English: It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person. Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary.
French: Il convient de clarifier que lorsque les services fournis à un assujetti sont destinés à un usage privé, en ce compris à celui du personnel d’un preneur, cet assujetti ne peut être considéré comme agissant en tant que tel. Afin de déterminer si le preneur agit en qualité d’assujetti ou pas, la communication de son numéro d’identification TVA au prestataire suffit à déterminer cette qualité, sauf si le prestataire dispose d’informations contraires.
English: For the purposes of establishing the list of gold coins referred to in Article 345 of Directive 2006/112/EC, ‘price’ and ‘open market value’ as referred to in point (2) of Article 344(1) of that Directive shall be the price and open market value on 1 April of each year. If 1 April does not fall on a day on which those values are fixed, the values of the next day on which they are fixed shall be used.
Lithuanian: Sudarant Direktyvos 2006/112/EB 345 straipsnyje nurodytą aukso monetų sąrašą, „kaina“ ir „atviros rinkos vertė“, kaip nurodyta tos direktyvos 344 straipsnio 1 dalies 2 punkte, yra kaina ir atviros rinkos vertė kiekvienų metų balandžio 1 d. Jeigu balandžio 1 d. nėra ta diena, kurią šios vertės nustatomos, naudojamos sekančią dieną po tos dienos nustatytos vertės.
English: The certificate referred to in paragraph 1 shall be stamped by the competent authorities of the host Member State. However, if the goods or services are intended for official use, Member States may dispense the recipient from the requirement to have the certificate stamped under such conditions as they may lay down. This dispensation may be withdrawn in the case of abuse. Member States shall inform the Commission of the contact point designated to identify the services responsible for stamping the certificate and the extent to which they dispense with the requirement to have the certificate stamped. The Commission shall inform the other Member States of the information received from Member States. 3. Where direct exemption is applied in the Member State in which the supply takes place, the supplier shall obtain the certificate referred to in paragraph 1 of this Article from the recipient of the goods or services and retain it as part of his records.
Latvian: Ja tiek piemērots tiešais atbrīvojums dalībvalstī, kurā tiek veikta piegāde, piegādātājs saņem šā panta 1. punktā minēto sertifikātu no preču vai pakalpojumu saņēmēja un saglabā to savā uzskaitē.
English: No erasures or overwriting are permitted. It shall be completed in a language recognised by the host Member State.
Portuguese: Não é permitida qualquer rasura ou emenda, devendo o seu preenchimento ser feito numa língua reconhecida pelo Estado-Membro de acolhimento.
English: However, if the goods or services are intended for official use, Member States may dispense the recipient from the requirement to have the certificate stamped under such conditions as they may lay down. This dispensation may be withdrawn in the case of abuse.
Slovenian: Če je blago ali storitev namenjena uradni uporabi, lahko države članice odstopijo od zahteve, da mora dati prejemnik potrdilo žigosati, v skladu s pogoji, ki jih lahko določijo države članice.