natgillin/translations-raw huggingface dataset:
Kvalifikationskravene for revisorer i oprindelseslandet for sådanne revisorer eller revisionsselskaber bør ikke være lavere end i Litauen.
AT: Foreign auditors' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body.
PL: Nationalitetskrav.
Professional associations (partnerships) among natural persons is permitted.
Udenlandske revisorer kan udøve revisionsvirksomhed efter bekræftelse af deres kvalifikationer.
CZ: Auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors.
SI: Handelsmæssig tilstedeværelse bør antage form af en juridisk person.
In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Czech national.
Udenlandske personer i et revisionsselskab må ikke eje over 49 % af egenkapitalen.
LT: None, except non less than 75 per cent of shares should belong to auditors or auditing companies.
Der må kun ydes revisionstjenesteydelser gennem revisionsselskaber.
The establishment is allowed through the all kinds of legal forms of companies except Public Stock Corporation (AB).
SK: Tjenesteydelser inden for revision kan ydes af fysiske eller juridiske personer, der er registreret i listen over revisorer i revisorsammenslutningen.
Qualification requirements for auditors in the country of origin of those auditors or auditing companies should be not lower than in Lithuania.
I tilfælde af juridiske personer er mindst 60 % af kapitalandelen eller stemmerettighederne forbeholdt slovakiske statsborgere.
PL: Nationality requirement.
DK: Bopælskrav, medmindre andet er fastsat af Erhvervs- og Selskabsstyrelsen.
Foreign auditors might practice after confirmation of their qualifications.
DK: Bopælskrav.
SI: Commercial presence should take the form of a juridical person.
ES: Bopælskrav.
The share of foreign persons in auditing companies may not exceed 49 per cent of the equity.
EL: Nationalitetskrav for autoriserede revisorer.
Provision through auditing companies only
IT, PT: Bopælskrav for selvstændige revisorer.
SK: Auditing may be provided by natural or juridical persons registered in the auditors list of the Chamber of Auditors.
ES: Revisionsfirmaer: administratorer, direktører og partnere i andre selskaber end dem, der er omfattet af 8.
In case of juridical persons at least 60 per cent of capital share or voting rights are reserved to Slovak nationals
EØF-direktiv om selskabsret, skal opfylde et bopælskrav.
DK: Residence condition, unless otherwise provided by the Danish Commerce and Companies Agency.
SI: Ubundet, medmindre andet er angivet i kolonnen for markedsadgang.
DK: Residence requirement.
IT: Bopælskrav for »Ragionieri-Periti commerciali«.
ES: Residency requirement
Revisionsfirmaer: administratorer og revisorer i andre »società di revisions« end dem, der er omfattet af 8.
EL: Conditions of nationality for statutory auditors.
SE: Kun revisorer, der er godkendt i EØS, må udøve juridisk revisionsvirksomhed i visse juridiske enheder, bl.a. i alle aktieselskaber.
IT, PT: Residence requirement for individual auditors.
BE, DE, DK, ES: Universitetsgrad og faglige kvalifikationer samt tre års erhvervserfaring inden for sektoren.
SI: Unbound except as indicated in the Market Access column
Ubundet, undtagen for BE, DE, DK, ES som angivet i det horisontale afsnit under nr. iii).
IT: Residency requirement for ‘Ragionieri-Periti commerciali’.
Bogføring
Audit companies: administrators and auditors in ‘società di revisions’ other than those covered by the 8th EEC directive on company law, must fulfil a residency condition.
BG: Undtagen selvangivelser
SE: Only auditors approved in EEA may perform legal auditing services in certain legal entities, i.a. in all limited companies.
IT: Kun adgang for fysiske personer.
HR: Only certified auditors holding a licence formally recognised by the Croatian Chamber of Auditors can provide auditing services.
AT: Udenlandske bogholdere (som skal være beskikkede efter loven i deres hjemland) må ikke have over 25 % aktieandele og andele i driftsresultaterne i en østrigsk juridisk enhed; dette gælder kun for personer, der ikke er medlemmer af den østrigske erhvervsorganisation.
Unbound except for BE, DE, DK, ES as indicated in the horizontal section under (iii) and subject to the above conditions and the following specific limitations:
De kriterier, der benyttes, er analoge til dem, der bruges til at give tilladelse til udenlandske investeringer (angivet i horisontalt afsnit), da de gælder for denne subsektor, idet der til enhver tid tages hensyn til beskæftigelsessituationen i subsektoren.
BE, DE, DK, ES: University degree and professional qualifications and three years' professional experience in the sector.
Erhvervssammenslutninger (partnerskaber) af fysiske personer er tilladt.
Unbound except for BE, DE, DK, ES as indicated in the horizontal section under (iii)
AT: Efter anmodning fra en forbruger kan bogholdere midlertidigt rejse ind i Østrigs område for at levere en specifik tjenesteydelse.
Bookkeeping services
Generelt skal fysiske personer, der foretager bogføring, dog have deres forretningssted (handelsmæssige tilstedeværelse) i Østrig.
BG: excluding tax returns
IT: Bopælskrav for »Ragionieri-Periti commerciali«.
IT: Access for natural persons only.
PT: Bopælskrav.
AT: Foreign bookkeepers' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body.
Ubundet, undtagen for AT, BE, DE, DK, ES, LU, NL, UK, SE som angivet i det horisontale afsnit under nr. iii) og undergivet følgende specifikke begrænsninger:
The criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section(, as they apply to this subsector, always taking into consideration the employment situation in the subsector.
Skatterådgivning (CPC 863, bortset fra repræsentation i domstole/retsinstanser)
Professional associations (partnerships) among natural persons is permitted.
FR: Ubundet for udarbejdelse af juridiske dokumenter.
AT: At the request of a consumer, bookkeepers may temporarily move into the territory of Austria in order to supply a specific service; however, as a rule natural persons supplying bookkeepers services are required to have their professional centre (commercial presence) in Austria.
CY: Skatteeksperter skal have behørig tilladelse fra finansministeriet.
IT: Residence requirement for ‘Ragionieri-Periti commerciali’.
Tilladelse er underlagt en økonomisk behovsprøve.
PT: Residence requirement.
AT: Ingen repræsentation over for kompetente myndigheder.
Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations:
AT: Udenlandske skatterådgivere (som skal være beskikkede efter loven i deres hjemland) må ikke have over 25 % kapitalandele i driftsresultaterne i en østrigsk juridisk enhed; dette gælder kun for personer, der ikke er medlemmer af den østrigske erhvervsorganisation.
Taxation Advisory Services (CPC 863 excluding representation in Court/tribunals)
CZ, SK: Skatterådgivning kan ydes af fysiske eller juridiske personer, der er registreret i sammenslutningen af skattekonsulenter eller i revisorsammenslutningen.
FR: Unbound for the drafting of legal documents.
FR: Juridisk rådgivning og udarbejdelse af juridiske dokumenter for offentligheden kan kun være hovederhverv for medlemmer af de lovregulerede retlige og juridiske erhverv [27].
CY: Tax agents must be duly authorised by the Minister of Finance.
AT: Efter anmodning fra en forbruger kan skatterådgivere midlertidigt rejse ind i Østrigs område for at levere en specifik tjenesteydelse.
Authorisation is subject to an economic needs test.
Generelt skal fysiske personer, der giver skatterådgivning, dog have deres forretningssted (handelsmæssige tilstedeværelse) i Østrig.
AT: No representation before competent authorities.
HU: Krav om fast bopæl
AT: Foreign tax advisors' (who must be authorised according to the law of their home country) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 per cent; this applies only to non-members of the Austrian Professional Body.
IT, PT: Bopælskrav.
CZ, SK: Taxation services may be provided by natural or juridical persons registered in the list of the Chamber of Tax Consultants or in the Chamber of Auditors.
HR: Bopælskrav og fem års erhvervserfaring med anvendelse af skatte- og regnskabslovgivning samt en universitetsuddannelse inden for økonomi og jura, der er anerkendt i Republikken Kroatien.
FR: Legal advice activities and drafting of legal documents as a main activity and for the public, are reserved to the members of the regulated legal and judicial professions [27].
AT, BE, DK, ES, NL, UK, SE: Universitetsgrad og faglige kvalifikationer og tre års erhvervserfaring inden for sektoren.
AT: At the request of a consumer tax advisors may temporarily move into the territory of Austria in order to supply a specific service; however, as a rule natural persons supplying taxation services are required to have their professional centre (commercial presence) in Austria.
AT: Eksamination for den østrigske erhvervsorganisation.
HU: Permanent residency requirement
Ubundet, undtagen for AT, BE, DE, DK, ES, LU, NL, UK, SE som angivet i det horisontale afsnit under nr. iii).
IT, PT: Residence requirement
DE: Ubundet, bortset fra rådgivning i forbindelse med udenlandsk skattelovgivning, hvor der kræves universitetsgrad og faglige kvalifikationer samt tre års erhvervserfaring inden for sektoren.
HR: Residency requirement and five-year working experience in application of taxation or accounting legislation and a university diploma in economics or law recognised in the Republic of Croatia.
Arkitektvirksomhed (CPC 8671)
AT, BE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' experience in the sector.
BE, CY, EL, IT, MT, PT, PL, SI: Ubundet.
AT: Examination before the Austrian professional body.
BG: Intet, bortset fra de i punkt 4) nedenfor nævnte betingelser.
Unbound except for AT, BE, DE, DK, ES, LU, NL, UK, SE where: as indicated in the horizontal section under (iii)
HR: Fysiske og juridiske personer kan levere disse tjenester efter godkendelse fra den kroatiske arkitektsammenslutning.
DE: Unbound except for consulting services related to foreign tax law, where: university degree and professional qualifications and three years' professional experience in the sector.
En plan eller et projekt, der er udarbejdet i udlandet, skal godkendes (valideres) af en kompetent fysisk eller juridisk person i Kroatien med hensyn til overholdelsen af kroatisk lov.
Architectural Services (CPC 8671)
BE, CY, EL, IT, MT, PT, PL: Ubundet.
BE, CY, EL, IT, MT, PT, PL, SI: Unbound.
DE: Anvendelse af nationale regler om gebyrer og vederlag for alt arbejde, som udføres fra udlandet.
BG: None, except for the conditions specified in (4) below.
AT: Intet for rene planlægningstjenester.
HR: Natural and legal persons may supply services upon approval of the Croatian Chamber of Architects.
BG: Intet, bortset fra de i punkt 4) nedenfor nævnte betingelser.
A design or project elaborated abroad must be recognised (validated) by an authorized natural or legal person in Croatia with regard to its compliance with Croatian Law.
BG: Udlændinge må kun levere tjenesteydelser i partnerskab med eller som underkontrahent til lokale tjenesteleverandører, hvis projektet er af national eller regional betydning.
BE, CY, EL, IT, MT, PT, PL: Unbound.
Det gælder ikke projekter, som har været genstand for en international konkurrence vundet af udenlandske tjenesteleverandører.
DE: Application of the national rules on fees and emoluments for all services which are performed from abroad.
Intet.
AT: None for pure planning services
Akkrediteringskrav: den pågældende udenlandske tjenesteleverandørs aktivitetsområde skal være de relevante tjenesteydelser, erfaringer inden for byggeri, gennemførte projekter i de sidste to år, personale og teknisk kapacitet, bankoplysninger fra en velrenommeret udenlandsk bank.
BG: None, except for the conditions specified in 4) below.
Tjenesteydelserne skal leveres gennem ansatte på de i punkt 4) nedenfor anførte betingelser.
BG: Foreign persons are to provide the services only in partnership with, or as subcontractors of, local service suppliers where the project is of national or regional significance.
ES: Adgang er begrænset til fysiske personer.
This does not apply to projects which have been put up for international auction won by foreign service suppliers.
IT, PT: Adgang er begrænset til fysiske personer.
None
Erhvervssammenslutninger (ikke som selskab) af fysiske personer er tilladt.
Accreditation requirement: the main scope of the foreign person's activity to be the relevant services; experience in the field of construction; projects performed during the last two years; staff and technical capacity; bank references from a first rank foreign bank.
CZ: Tilladelse fra den tjekkiske arkitektsammenslutning påkrævet.
Services must be supplied through employees under the conditions specified in 4) below.
Tilladelse fra tilsvarende udenlandske institutioner kan eventuelt anerkendes.
ES: Access is restricted to natural persons.
Fysiske og juridiske personer kan kun yde arkitekttjenester gennem autoriserede arkitekter.
IT, PT: Access is restricted to natural persons.
Krav om nationalitet og bopæl, men der kan eventuelt gøres undtagelser.
Professional associations. (no incorporation) among natural persons permitted.
LV: Tre års praksis i Letland inden for projektering og universitetsgrad påkrævet for at opnå licens til at drive forretningsvirksomhed med fuldt juridisk ansvar og rettigheder til at undertegne projektkontrakter.
CZ: Authorisation by the Czech Chamber of Architects is required.
SK: Tilladelse fra den slovakiske arkitektsammenslutning påkrævet.
Authorisation by analogous foreign institutions may be recognised.
BG: Adgang er begrænset til fysiske personer efter anerkendelse af deres tekniske kvalifikationer og akkreditering foretaget af en erhvervsorganisation i republikken Bulgarien.
Natural and juridical persons may provide architectural services only by authorised architects.
Akkreditering sker efter følgende kriterier: anerkendte tekniske kvalifikationer i Bulgarien, erfaringer inden for byggeri, gennemførte projekter i de sidste to år, personale og teknisk kapacitet.
Condition of nationality and residence is required, however exceptions might be considered.
EL: Nationalitetskrav.
LV: Practice of 3 years in Latvia in the field of projecting and university degree required to receive the licence enabling to engage in business activity with full range of legal responsibility and rights to sign a project
BE, DE: Autoriserede fagfolk fra lande uden for EF må kun benytte titlen i henhold til gensidig aftale om anerkendelse eller for BE's vedkommende efter særlig tilladelse ved kongeligt dekret.
SK: Authorisation by the Slovak Chamber of Architects is required.
IT: Bopælskrav.
BG: Access is limited to natural persons subject to recognition of their technical qualification and accreditation by a professional chamber in the Republic of Bulgaria.
RO: Ubundet for nr. ii).
Accreditation is subject to following criteria: recognised technical qualification in Bulgaria; experience in the field of construction; projects performed during the last two years; staff and technical capacity.
HR: Bopælskrav.
EL: Condition of nationality.
Ubundet, undtagen for BE, DE, DK, ES, EE, LU, NL, UK, SE som angivet i det horisontale afsnit under nr. iii) og undergivet følgende specifikke begrænsninger:
BE, DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or for BE, with special authorisation by Royal Decree.
BE, DE, DK, NL, UK, SE: Universitetsgrad og faglige kvalifikationer samt tre års erhvervserfaring inden for sektoren.
IT: Residence requirement.
EE: En universitetsgrad og fem års erhvervserfaring på et relateret område.
RO: Unbound for (ii)
ES: Akademiske og erhvervsmæssige kvalifikationer anerkendt af de nationale myndigheder og autorisation udstedt af erhvervssammenslutningen.
HR: Residency requirement
Ubundet for CPC 86713, 86714, 86719.
Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations:
Ubundet, undtagen for BE, DE, DK, ES, EE, LU, NL, UK, SE som angivet i nr. iii) under det horisontale afsnit og undergivet følgende betingelser:
BE, DE, DK, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector.
DE: Autoriserede fagfolk fra lande uden for EU må kun benytte titlen i henhold til gensidige aftaler om anerkendelse.
EE: A university degree and five years of working experience in a related field.
Ingeniørvirksomhed
ES: Academic and professional qualifications recognised by the national authorities and licence delivered by the Professional Association.
(Alle medlemsstater, undtagen RO: CPC 8672.
Unbound for CPC 86713, 86714, 86719.
RO: Kun rådgivningsydelser og konsulentydelser inden for ingeniørvæsen (CPC 86721) og teknisk projektering i forbindelse med mekaniske og elektriske installationer i bygninger (CPC 86723))
Unbound except for BE, DE, DK, ES, EE, LU, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following conditions:
CY, EL, IT, MT, PT: Ubundet.
DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements.
HR: Fysiske og juridiske personer kan levere disse tjenester efter godkendelse fra den kroatiske ingeniørsammenslutning.
Engineering services
SI: Intet for rene planlægningstjenester.
(All Member States except RO: CPC 8672.
Forelæggelse af planer til godkendelse for de kompetente myndigheder kræver samarbejde med en etableret leverandør af planlægningstjenesteydelser.
RO: only Advisory and consultative engineering services (CPC 86721) and Engineering design services for mechanical and electrical installations for buildings (CPC 86723))
Ubundet, medmindre andet er angivet i det horisontale afsnit under nr. i) og ii) og undergivet følgende begrænsninger:
CY, EL, IT, MT, PT: Unbound.
IT, PT: Bopælskrav.
HR: Natural and legal persons may supply these services upon approval of the Croatian Chamber of Engineers.
CZ: Tilladelse fra den tjekkiske sammenslutning af autoriserede ingeniører påkrævet.
SI: None for pure planning services; the submission of plans for approval by the competent authorities requires cooperation with an established supplier of planning services.
Fysiske og juridiske personer kan kun yde ingeniørtjenesteydelser gennem autoriserede ingeniører.
Unbound except as indicated in the horizontal section under (i) and (ii) and subject to the following limitations:
Nationalitets- og bopælskrav.
IT, PT: Residency requirements
SK: Tilladelse fra den slovakiske sammenslutning af autoriserede ingeniører påkrævet.
CZ: Authorisation by the Czech Chamber of Authorised Engineers is required.
Ubundet, undtagen for BE, DE, DK, ES, EE, NL, UK, SE som angivet i det horisontale afsnit under nr. iii) og undergivet følgende specifikke begrænsninger:
Natural and juridical persons may provide engineering services only by authorised engineers.
BE, DE, DK, ES, NL, UK, SE: Universitetsgrad og faglige kvalifikationer samt tre års erhvervserfaring inden for sektoren.
Condition of nationality and residence.
EE: Ubundet, undtagen for fagfolk, hvor der kræves universitetsgrad og fem års erhvervserfaring på et relateret område.
SK: Authorisation by the Slovak Chamber of Authorised Engineers is required.
UK: Der kræves en økonomisk behovstest.
Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii) and subject to the following specific limitations:
Ubundet, undtagen for BE, DE, DK, ES, EE, NL, UK, SE som angivet i det horisontale afsnit under nr. iii).
BE, DE, DK, ES, NL, UK, SE: University degree and professional qualifications and three years' professional experience in the sector.
Integreret ingeniørvirksomhed
EE: Unbound except for professionals where: university degree and five years of working experience in a related field.
CY, EL, IT, MT, PT, RO: Ubundet.
UK: Compliance with an economic needs test is required.
Krav om statsborgerskab og bopæl.
Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii)
RO: Ubundet.
Integrated Engineering Services
Ubundet, undtagen for BE, DE, DK, ES, EE, NL, UK, SE som angivet i det horisontale afsnit under nr. iii).
CY, EL, IT, MT, PT, RO: Unbound.
Byplanlægning og landskabsarkitektur
Condition of citizenship and residence is required.
BE, BG, CY, EL, IT, MT, PT, PL, SI: Ubundet.
RO: Unbound.
HU, RO: Ubundet for landskabsarkitektur.
Unbound except for BE, DE, DK, ES, EE, NL, UK, SE as indicated in the horizontal section under (iii).
HR: Ubundet for byplanlægning.
Urban Planning and Landscape Architectural Services
BG: Ubundet.
BE, BG, CY, EL, IT, MT, PT, PL, SI: Unbound.
HU, RO: Ubundet for landskabsarkitektur.
HU, RO: Unbound for Landscape Architectural Services
Krav om nationalitet og bopæl, men der kan eventuelt gøres undtagelser.
HR: unbound for urban planning.
LV: Intet for byplanlægningstjenester.
BG: Unbound
For landskabsarkitektur: Tre års praksis i Letland inden for projektering og universitetsgrad påkrævet for at opnå licens til at drive forretningsvirksomhed med fuldt juridisk ansvar og rettigheder til at undertegne projektkontrakter.
HU,RO: Unbound for Landscape Architectural Services
IT: Betinget af økonomisk behovsprøve.
Condition of nationality and residence is required, however exceptions might be considered
RO: Ubundet for landskabsarkitektur.
LV: None for Urban Planning Services.
BE, DE: Autoriserede fagfolk fra tredjelande må kun benytte titlen i henhold til gensidig aftale om anerkendelse eller for BE's vedkommende efter særlig tilladelse ved kongeligt dekret.
PT: Condition of nationality.
HU: Ubundet for landskabsarkitektur.
HU: Permanent residency requirement for Urban Planning Services.
Ubundet, undtagen for BE, DE, DK, ES, EE, NL, UK, SE som angivet i det horisontale afsnit under nr. iii) og undergivet følgende specifikke begrænsninger:
Unbound for Landscape Architectural Services.
Ubundet, undtagen for BE, DE, DK, ES, EE, NL, UK, SE som angivet i nr. iii) under det horisontale afsnit og undergivet følgende betingelser:
RO: Unbound for Landscape Architectural Services.
PL, SE: Intet.
BE, DE: Use by third country qualified professionals of the professional title is only possible on the basis of mutual recognition agreements or, for BE, with special authorisation by Royal Decree.
CZ, HU, LV, LT, PL: Ubundet for jordemodervirksomhed.
HU: Unbound for Landscape Architectural Services.
HR: Ubundet, undtagen for telemedecin.
HR: Residency requirement for urban planning RO: Unbound for Landscape Architectural Services.
CY, FI, MT, RO: Ubundet.
Unbound except for BE, DE, DK, ES, EE, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following specific limitations:
BG, CZ, EE, HU, SI, SK: Ubundet for jordemodervirksomhed.
Unbound except for BE, DE, DK, ES, EE, NL, UK, SE where: as indicated in the horizontal section under (iii) and subject to the following conditions:
BG, CY, FI, MT, RO: Ubundet.
All Member States except CZ, HR, HU, LV, LT, PL, SE, SI: Unbound
CZ, EE, HU, SI, SK: Ubundet for jordemodervirksomhed.
PL, SE: None
AT: Ubundet for læge- og tandlægevirksomhed; for jordemødre: adgang begrænset til fysiske personer.
CZ, HU, LV, LT, SI: Unbound for midwives services.
BG: Ubundet for jordemodervirksomhed.
HR: Unbound, except for telemedicine
For læge- og tandlægevirksomhed: Der indrømmes adgang til udenlandske fysiske personer udelukkende til privat praksis.
CY, FI, MT, RO: Unbound.