natgillin/translations-raw huggingface dataset:
Ved leveringsstedet for ydelser forstås det sted, hvor den, der leverer ydelsen, har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, hvorfra ydelsen leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted.
The place of supply of services shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied, or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.
Særlige bestemmelser
Particular provisions
Ydelser, der leveres af en formidler
Supply of services by intermediaries
Ved leveringsstedet for ydelser, der leveres af en formidler, som handler i andres navn og for andres regning, bortset fra de i artikel 50 og 54 samt artikel 56, stk. 1, omhandlede ydelser, forstås det sted, hvor den underliggende transaktion foretages i henhold til dette direktiv.
The place of supply of services by an intermediary acting in the name and on behalf of another person, other than those referred to in Articles 50 and 54 and in Article 56(1), shall be the place where the underlying transaction is supplied in accordance with this Directive.
Når kunden til den af formidleren leverede ydelse er momsregistreret i en anden medlemsstat end den, på hvis område den pågældende transaktion foretages, anses leveringsstedet for den ydelse, som formidleren leverer, dog for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which that transaction is carried out, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Ydelser vedrørende fast ejendom
Supply of services connected with immovable property
Leveringsstedet for ydelser vedrørende fast ejendom, herunder ydelser fra ejendomsmæglere, ejendomshandlere og sagkyndige, samt ydelser vedrørende forberedelse eller samordning af byggearbejder, såsom ydelser fra arkitekter og tilsynsførende, er det sted, hvor ejendommen er beliggende.
The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.
Transportydelser
Supply of transport
Leveringsstedet for andre transportydelser end transport af varer inden for Fællesskabet er det sted, hvor transporten finder sted, idet der tages hensyn til tilbagelagte strækninger.
The place of supply of transport other than the intra-Community transport of goods shall be the place where the transport takes place, proportionately in terms of distances covered.
Leveringsstedet for ydelser i form af transport af varer inden for Fællesskabet er afgangsstedet for transporten.
The place of supply of intra-Community transport of goods shall be the place of departure of the transport.
Når ydelser i form af transport af varer inden for Fællesskabet leveres til kunder, der er momsregistreret i en anden medlemsstat end den, hvor transporten påbegyndes, anses leveringsstedet dog for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
However, where intra-Community transport of goods is supplied to customers identified for VAT purposes in a Member State other than that of the departure of the transport, the place of supply shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Ved »transport af varer inden for Fællesskabet« forstås enhver transport af varer med afgangssted og ankomststed i to forskellige medlemsstater.
‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
»Afgangsstedet« er det sted, hvor transporten af varerne faktisk påbegyndes, uden medregning af den strækning, der tilbagelægges hen til det sted, hvor varerne befinder sig.
‘Place of departure’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located.
»Ankomststedet« er det sted, hvor transporten af varerne faktisk afsluttes.
‘Place of arrival’ shall mean the place where transport of the goods actually ends.
Transport af varer med afgangssted og ankomststed på en og samme medlemsstats område sidestilles med transport af varer inden for Fællesskabet, når transporten har direkte tilknytning til transport af varer med afgangssted og ankomststed beliggende på to forskellige medlemsstaters områder.
The transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of the same Member State shall be treated as intra-Community transport of goods where such transport is directly linked to transport of goods in respect of which the place of departure and the place of arrival are situated within the territory of two different Member States.
Leveringsstedet for ydelser, der leveres af en formidler, som handler i andres navn og for andres regning, såfremt han medvirker ved levering af ydelser i form af transport af varer inden for Fællesskabet, er afgangsstedet for transporten.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the intra-Community transport of goods, shall be the place of departure of the transport.
Når kunden til den ydelse, som formidleren leverer, er momsregistreret i en anden medlemsstat end den, hvor transporten påbegyndes, anses leveringsstedet for den ydelse, som formidleren leverer, dog for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that of the departure of the transport, the place of the supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Medlemsstaterne kan undlade at lægge moms på den del af transporten af varer inden for Fællesskabet, som svarer til de strækninger, der er tilbagelagt over farvande, som ikke hører med til Fællesskabets område.
Member States need not apply VAT to that part of the intra-Community transport of goods taking place over waters which do not form part of the territory of the Community.
Kulturelle og lignende ydelser, ydelser knyttet til transport og ydelser i forbindelse med løsøregenstande
Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
Leveringsstedet for følgende ydelser er det sted, hvor ydelsen faktisk præsteres:
The place of supply of the following services shall be the place where the services are physically carried out:
virksomhed inden for kultur, kunst, sport, videnskab, undervisning og underholdning eller lignende, herunder ydelser som organisator af sådan virksomhed samt i givet fald ydelser knyttet til disse former for virksomhed
cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organisers of such activities and, where appropriate, ancillary services;
virksomhed knyttet til transport, såsom lastning, losning, omladning og lignende virksomhed
ancillary transport activities, such as loading, unloading, handling and similar activities;
sagkyndig vurdering af eller arbejde udført på løsøregenstande.
valuations of movable tangible property or work on such property.
Uanset artikel 52, litra b), anses leveringsstedet for ydelser i forbindelse med virksomhed knyttet til transport af varer inden for Fællesskabet, som leveres til kunder, der er momsregistreret i en anden medlemsstat end den, på hvis område virksomheden faktisk udføres, for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
By way of derogation from Article 52(b), the place of supply of services involving activities ancillary to the intra-Community transport of goods, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the activities are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Leveringsstedet for ydelser, der leveres af en formidler, som handler i andres navn og for andres regning, såfremt han medvirker ved levering af ydelser vedrørende virksomhed knyttet til transport af varer inden for Fællesskabet, er det sted, hvor den transporttilknyttede virksomhed faktisk udføres.
The place of the supply of services by an intermediary, acting in the name and on behalf of another person, where the intermediary takes part in the supply of services consisting in activities ancillary to the intra-Community transport of goods, shall be the place where the ancillary activities are physically carried out.
Når kunden til den ydelse, som formidleren leverer, er momsregistreret i en anden medlemsstat end den, på hvis område den transporttilknyttede virksomhed faktisk udføres, anses leveringsstedet for den ydelse, som formidleren leverer, dog for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
However, where the customer of the services supplied by the intermediary is identified for VAT purposes in a Member State other than that within the territory of which the ancillary activities are physically carried out, the place of supply of services by the intermediary shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Uanset artikel 52, litra c), anses leveringsstedet for ydelser i forbindelse med sagkyndig vurdering af eller arbejde udført på løsøregenstande, som leveres til kunder, der er momsregistreret i en anden medlemsstat end den, på hvis område ydelserne faktisk præsteres, for at ligge på den medlemsstats område, som har tildelt kunden det momsregistreringsnummer, hvorunder ydelsen er leveret.
By way of derogation from Article 52(c), the place of supply of services involving the valuation of movable tangible property or work on such property, supplied to customers identified for VAT purposes in a Member State other than that in the territory of which the services are physically carried out, shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.
Den i stk. 1 omhandlede undtagelse finder kun anvendelse, når genstandene forsendes eller transporteres til steder uden for den medlemsstat, hvor ydelsen faktisk blev præsteret.
The derogation referred to in the first paragraph shall apply only where the goods are dispatched or transported out of the Member State in which the services were physically carried out.
Diverse ydelser
Supply of miscellaneous services
Leveringsstedet for følgende ydelser, som leveres til kunder, der er etableret uden for Fællesskabet, eller til afgiftspligtige personer, som er etableret i Fællesskabet, men uden for tjenesteyderens land, er det sted, hvor kunden har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, for hvilket ydelserne præsteres, eller i mangel af et sådant hjemsted eller et sådant forretningssted det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted:
The place of supply of the following services to customers established outside the Community, or to taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment for which the service is supplied, or, in the absence of such a place, the place where he has his permanent address or usually resides:
hel eller delvis overdragelse af ophavsrettigheder, patentrettigheder, licensrettigheder, retten til varemærker, fællesmærker og mønstre og af andre lignende rettigheder
transfers and assignments of copyrights, patents, licences, trade marks and similar rights;
reklamevirksomhed
advertising services;
ydelser fra rådgivningsvirksomheder, ingeniører, projekteringsvirksomheder, advokater og revisorer samt andre lignende ydelser tillige med databehandling og meddelelse af oplysninger
the services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information;
forpligtelser til helt eller delvis at undlade udøvelse af en erhvervsmæssig virksomhed eller brug af en af de i dette stykke omhandlede rettigheder
obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this paragraph;
bank–, finansierings– og forsikringstransaktioner, herunder genforsikring, med undtagelse af udlejning af sikkerhedsbokse
banking, financial and insurance transactions, including reinsurance, with the exception of the hire of safes;
tilrådighedsstillelse af personale
the supply of staff;
udlejning af løsøregenstande med undtagelse af transportmidler af enhver art
the hiring out of movable tangible property, with the exception of all means of transport;
adgang til samt transport eller transmission gennem distributionssystemet for naturgas og elektricitet og andre direkte forbundne ydelser
the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other services directly linked thereto;
teleydelser
telecommunications services;
radio– og tv–spredningstjenester
radio and television broadcasting services;
elektronisk leverede ydelser, bl.a. de ydelser, der er anført i bilag II
electronically supplied services, such as those referred to in Annex II;
ydelser, der udføres af formidlere, som handler i andres navn og for andres regning, såfremt de medvirker ved levering af ydelser omhandlet i dette stykke.
the supply of services by intermediaries, acting in the name and on behalf of other persons, where those intermediaries take part in the supply of the services referred to in this paragraph.
Når en leverandør af ydelser og kunden kommunikerer via elektronisk post, betyder dette ikke i sig selv, at den leverede ydelse er en elektronisk ydelse i den i stk. 1, litra k), omhandlede betydning.
Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service for the purposes of point (k) of paragraph 1.
Bestemmelserne i stk. 1, litra j) og k), og stk. 2 anvendes til den 31. december 2006.
Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2006.
I tilfælde, hvor de i artikel 56, stk. 1, litra k), omhandlede ydelser leveres til ikke-afgiftspligtige personer, der er etableret eller har deres bopæl eller sædvanlige opholdssted i en medlemsstat, af en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted uden for Fællesskabet, hvorfra ydelserne leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted har sin bopæl eller sit sædvanlige opholdssted uden for Fællesskabet, er leveringsstedet det sted, hvor den ikke-afgiftspligtige person er etableret eller har sin bopæl eller sit sædvanlige opholdssted.
Where the services referred to in point (k) of Article 56(1) are supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, the place of supply shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.
Bestemmelserne i stk. 1 anvendes til den 31. december 2006.
Paragraph 1 shall apply until 31 December 2006.
Underafdeling 6
Subsection 6
Kriteriet vedrørende faktisk benyttelse eller udnyttelse
Criterion of effective use and enjoyment
Med henblik på at undgå dobbelt påligning eller ikke–påligning af afgifter eller konkurrenceforvridning kan medlemsstaterne med hensyn til ydelser omhandlet i artikel 56, stk. 1, og med hensyn til udlejning af transportmidler anse:
In order to avoid double taxation, non-taxation or distortion of competition, Member States may, with regard to the supply of the services referred to in Article 56(1) and with regard to the hiring out of means of transport:
leveringsstedet for disse ydelser eller visse af disse ydelser, når dette er beliggende på deres område, som beliggende uden for Fællesskabet, såfremt den faktiske benyttelse eller udnyttelse finder sted uden for Fællesskabet
consider the place of supply of any or all of those services, if situated within their territory, as being situated outside the Community, if the effective use and enjoyment of the services takes place outside the Community;
leveringsstedet for disse ydelser eller visse af disse ydelser, når dette er beliggende uden for Fællesskabet, som beliggende på deres område, såfremt den faktiske benyttelse eller udnyttelse finder sted inden for deres område.
consider the place of supply of any or all of those services, if situated outside the Community, as being situated within their territory, if the effective use and enjoyment of the services takes place within their territory.
Denne bestemmelse finder imidlertid ikke anvendelse på de i artikel 56, stk. 1, litra k), omhandlede ydelser, når de leveres til ikke-afgiftspligtige personer.
However, this provision shall not apply to the services referred to in point (k) of Article 56(1), where those services are rendered to non-taxable persons.
Medlemsstaterne anvender artikel 58, litra b), på teleydelser, når de leveres til ikke-afgiftspligtige personer, der er etableret eller har deres bopæl eller sædvanlige opholdssted i en medlemsstat, af en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted uden for Fællesskabet, hvorfra ydelserne leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted har sin bopæl eller sit sædvanlige opholdssted uden for Fællesskabet.
Member States shall apply Article 58(b) to telecommunications services supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
Indtil den 31. december 2006 anvender medlemsstaterne artikel 58, litra b), i forbindelse med radio– og tv–spredningstjenester omhandlet i artikel 56, stk. 1, litra j), når de leveres til ikke-afgiftspligtige personer, der er etableret eller har deres bopæl eller sædvanlige opholdssted i en medlemsstat, af en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted uden for Fællesskabet, hvorfra ydelserne leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted har sin bopæl eller sit sædvanlige opholdssted uden for Fællesskabet.
Until 31 December 2006, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.
Indførselsstedet for varer
Place of importation of goods
Indførslen af varer sker i den medlemsstat, på hvis område varen befinder sig, når den ankommer til Fællesskabet.
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.
Når en vare, der ikke er i fri omsætning, efter ankomsten til Fællesskabet henføres under en af de i artikel 156 nævnte ordninger eller procedurer eller under en ordning vedrørende fuldstændig fritagelse for importafgifter ved midlertidig indførsel eller vedrørende ekstern forsendelse, sker indførslen uanset artikel 60 i den medlemsstat, på hvis område varen ophører med at være dækket af disse ordninger eller procedurer.
By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
Såfremt en vare, der er i fri omsætning, efter ankomsten til Fællesskabet henføres under en af de i artikel 276 og 277 omhandlede ordninger eller procedurer, sker indførslen i den medlemsstat, på hvis område varen ophører med at være dækket af disse ordninger eller procedurer.
Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.
AFGIFTSPLIGTENS INDTRÆDEN OG AFGIFTENS FORFALD
CHARGEABLE EVENT AND CHARGEABILITY OF VAT
I dette direktiv forstås ved
For the purposes of this Directive:
»afgiftspligtens indtræden«: den omstændighed, der bevirker, at lovens betingelser for afgiftens forfald er opfyldt
‘chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;
»afgiftens forfald«: det forhold, at statskassen i henhold til loven fra et bestemt tidspunkt kan gøre sit krav gældende over for den afgiftspligtige person, også selv om der kan gives udsættelse med betalingen.
VAT shall become ‘chargeable’ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.
Levering af varer og ydelser
Supply of goods or services
Afgiftspligten indtræder og afgiften forfalder på det tidspunkt, hvor levering af varer eller ydelser finder sted.
The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.