natgillin/translations-raw huggingface dataset:
Ved »teleydelser« forstås ydelser, hvis formål er transmission, udsendelse eller modtagelse af signaler, skrift, billeder og lyd eller informationer af enhver art ved hjælp af tråd, radio, optiske midler eller andre elektromagnetiske midler, herunder også den hermed forbundne overdragelse af retten til at benytte adgangen til transmission, udsendelse eller modtagelse, herunder formidling af adgang til globale informationsnet.
‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.
En levering af ydelser kan bl.a. bestå i en af følgende transaktioner:
A supply of services may consist, inter alia, in one of the following transactions:
overdragelse af et immaterielt gode, uanset om fordringen på godet er skriftlig eller ikke
the assignment of intangible property, whether or not the subject of a document establishing title;
forpligtelse til at undlade noget eller til at tåle en handling eller en tilstand
the obligation to refrain from an act, or to tolerate an act or situation;
udførelse af en ydelse i henhold til et pålæg fra det offentlige eller på dettes vegne eller ifølge loven.
the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.
Følgende transaktioner sidestilles med levering af ydelser mod vederlag:
Each of the following transactions shall be treated as a supply of services for consideration:
anvendelse af en vare, der indgår i en virksomheds aktiver, til privat brug for den afgiftspligtige person selv eller for hans personale eller i øvrigt til virksomheden uvedkommende formål, såfremt denne vare har givet ret til fuldt eller delvist fradrag af momsen
the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible;
vederlagsfri levering af ydelser, som af den afgiftspligtige person foretages til privat brug eller til brug for hans personale eller i øvrigt til virksomheden uvedkommende formål.
the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business.
Medlemsstaterne kan fravige bestemmelserne i stk. 1, såfremt en sådan undtagelse ikke giver anledning til konkurrenceforvridning.
Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.
Med henblik på at modvirke konkurrenceforvridning kan medlemsstaterne efter høring af Momsudvalget sidestille levering af ydelser, som af en afgiftspligtig person foretages til brug for dennes virksomhed, med levering af ydelser mod vederlag, såfremt en anden afgiftspligtig persons levering af en sådan ydelse ikke ville give ham ret til fuldt fradrag af momsen.
In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.
Når en afgiftspligtig person, som handler i eget navn, men for tredjemands regning, optræder som formidler i forbindelse med en ydelse, anses han for selv at have modtaget og leveret den pågældende ydelse.
Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.
Artikel 19 finder tilsvarende anvendelse på levering af ydelser.
Article 19 shall apply in like manner to the supply of services.
Indførsel af varer
Importation of goods
Ved »indførsel af varer« forstås ankomst til Fællesskabet af en vare, der ikke er i fri omsætning som defineret i traktatens artikel 24.
‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.
Ud over de i stk. 1 omhandlede transaktioner betragtes ankomst til Fællesskabet af en vare, der er i fri omsætning, fra et tredjelandsområde, der udgør en del af Fællesskabets toldområde, som indførsel af varer.
In addition to the transaction referred to in the first paragraph, the entry into the Community of goods which are in free circulation, coming from a third territory forming part of the customs territory of the Community, shall be regarded as importation of goods.
Leveringsstedet for varer
Place of supply of goods
Levering af varer uden transport
Supply of goods without transport
I tilfælde, hvor varen ikke forsendes eller transporteres, forstås ved leveringsstedet det sted, hvor varen befinder sig på tidspunktet for leveringen.
Where goods are not dispatched or transported, the place of supply shall be deemed to be the place where the goods are located at the time when the supply takes place.
Levering af varer med transport
Supply of goods with transport
I tilfælde, hvor varen forsendes eller transporteres af leverandøren, af kunden eller af tredjemand, forstås ved leveringsstedet det sted, hvor varen befinder sig på det tidspunkt, hvor forsendelsen eller transporten til kunden påbegyndes.
Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
Dog anses stedet for en levering foretaget af en importør, der er udpeget eller godkendt som betalingspligtig for momsen i henhold til artikel 201, samt stedet for eventuelle efterfølgende leveringer for at ligge i indførselsmedlemsstaten, såfremt stedet, hvor forsendelsen eller transporten påbegyndes, ligger på et tredjelandsområde eller i et tredjeland.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Uanset artikel 32 anses leveringsstedet for varer, der af leverandøren eller for hans regning forsendes eller transporteres fra en anden medlemsstat end den, hvor forsendelsen eller transporten afsluttes, for at være det sted, hvor varerne befinder sig, når forsendelsen eller transporten til kunden afsluttes, når følgende betingelser er opfyldt:
By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which dispatch or transport of the goods ends shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends, where the following conditions are met:
leveringen af varer finder sted til en afgiftspligtig person eller en ikke-afgiftspligtig juridisk person, hvis erhvervelser af varer inden for Fællesskabet ikke er momspligtige i henhold til artikel 3, stk. 1, eller til enhver anden ikke-afgiftspligtig person
the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
de leverede varer er hverken nye transportmidler eller varer, der med eller uden afprøvning leveres af leverandøren eller for hans regning efter montering eller installering.
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.
Hvis de leverede varer forsendes eller transporteres fra et tredjelandsområde eller fra et tredjeland og af leverandøren indføres i en anden medlemsstat end den, hvor forsendelsen eller transporten til kunden afsluttes, anses varerne for at være forsendt eller transporteret fra indførselsmedlemsstaten.
Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported from the Member State of importation.
Såfremt følgende betingelser er opfyldt, finder bestemmelserne i artikel 33 ikke anvendelse på levering af varer, der alle forsendes eller transporteres til en og samme medlemsstat, når denne medlemsstat er den medlemsstat, hvor forsendelsen eller transporten afsluttes:
Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends:
de leverede varer er ikke punktafgiftspligtige varer
the goods supplied are not products subject to excise duty;
den samlede værdi — uden moms — af de leveringer, der på de i artikel 33 fastsatte betingelser har fundet sted i medlemsstaten, overstiger ikke 100000 EUR eller det hertil svarende beløb i national valuta i det løbende kalenderår
the total value, exclusive of VAT, of such supplies effected under the conditions laid down in Article 33 within that Member State does not in any one calendar year exceed EUR 100000 or the equivalent in national currency;
den samlede værdi — uden moms — af de leveringer, der på de i artikel 33 fastsatte betingelser har fundet sted i medlemsstaten af andre varer end punktafgiftspligtige varer, har ikke oversteget 100000 EUR eller det hertil svarende beløb i national valuta i det foregående kalenderår.
the total value, exclusive of VAT, of the supplies of goods, other than products subject to excise duty, effected under the conditions laid down in Article 33 within that Member State did not in the previous calendar year exceed EUR 100000 or the equivalent in national currency.
Den medlemsstat, på hvis område varerne befinder sig, når forsendelsen eller transporten til kunden afsluttes, kan nedsætte den i stk. 1 nævnte tærskel til 35000 EUR eller det hertil svarende beløb i national valuta, såfremt medlemsstaten frygter, at tærsklen på 100000 EUR fører til alvorlig konkurrenceforvridning.
The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35000 or the equivalent in national currency, where that Member State fears that the threshold of EUR 100000 might cause serious distortion of competition.
De medlemsstater, der gør brug af den i første afsnit omhandlede mulighed, træffer de nødvendige foranstaltninger til at underrette de kompetente offentlige myndigheder i den medlemsstat, hvorfra varerne forsendes eller transporteres, herom.
Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.
Kommissionen forelægger snarest muligt Rådet en rapport om, hvorledes den i stk. 2 omhandlede særlige tærskel på 35000 EUR fungerer, sammen med passende forslag, hvis det er relevant.
The Commission shall present to the Council at the earliest opportunity a report on the operation of the special EUR 35000 threshold referred to in paragraph 2, accompanied, if necessary, by appropriate proposals.
Den medlemsstat, på hvis område varerne befinder sig, når forsendelsen eller transporten påbegyndes, giver de afgiftspligtige personer, der foretager leveringer af varer, der kan omfattes af bestemmelserne i stk. 1, ret til at vælge, at stedet for disse leveringer fastlægges i overensstemmelse med artikel 33.
The Member State within the territory of which the goods are located at the time when their dispatch or transport begins shall grant those taxable persons who carry out supplies of goods eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Article 33.
De pågældende medlemsstater fastsætter de nærmere regler for den i første afsnit omhandlede valgmulighed, der mindst skal omfatte en periode på to kalenderår.
The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years.
Bestemmelserne i artikel 33 og 34 finder ikke anvendelse på leveringer af brugte genstande, kunstgenstande, samlerobjekter og antikviteter som defineret i artikel 311, stk. 1, nr. 1)-4), og på leveringer af brugte transportmidler som defineret i artikel 327, stk. 3, der pålægges moms i henhold til de gældende særordninger på området.
Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.
I tilfælde, hvor varen, der forsendes eller transporteres af leverandøren, af kunden eller af tredjemand, skal installeres eller monteres, med eller uden afprøvning, af leverandøren eller for hans regning, anses leveringsstedet for at være det sted, hvor installeringen eller monteringen foretages.
Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.
Når installeringen eller monteringen udføres i en anden medlemsstat end leverandørens, træffer den medlemsstat, på hvis område installeringen eller monteringen foretages, de nødvendige foranstaltninger for at undgå dobbelt påligning af afgifter i den pågældende medlemsstat.
Where the installation or assembly is carried out in a Member State other than that of the supplier, the Member State within the territory of which the installation or assembly is carried out shall take the measures necessary to ensure that there is no double taxation in that Member State.
Levering af varer om bord på skibe, fly eller tog
Supply of goods on board ships, aircraft or trains
I tilfælde, hvor leveringen af varer sker om bord på skibe, fly eller tog, og under den del af en personbefordring, som finder sted inden for Fællesskabet, anses leveringsstedet for at være afgangsstedet for personbefordringen.
Where goods are supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, the place of supply shall be deemed to be at the point of departure of the passenger transport operation.
Ved anvendelsen af stk. 1 forstås ved »den del af en personbefordring, som finder sted inden for Fællesskabet«, den del af en befordring, som foretages uden ophold uden for Fællesskabet mellem afgangsstedet og ankomststedet for personbefordringen.
For the purposes of paragraph 1, ‘section of a passenger transport operation effected within the Community’ shall mean the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation.
»Afgangsstedet for en personbefordring« er det første sted, hvor der optages passagerer inden for Fællesskabet, eventuelt efter ophold uden for Fællesskabet.
‘Point of departure of a passenger transport operation’ shall mean the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community.
»Ankomststedet for en personbefordring« er det sidste sted inden for Fællesskabet, hvor der afsættes passagerer, som er optaget inden for Fællesskabet, eventuelt inden ophold uden for Fællesskabet.
‘Point of arrival of a passenger transport operation’ shall mean the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community.
I tilfælde af en returrejse anses tilbagebefordringen for en separat befordring.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.
Kommissionen forelægger snarest muligt Rådet en rapport, der, hvis det er relevant, ledsages af passende forslag om beskatningsstedet for levering af varer, der er beregnet til forbrug om bord, og for ydelser, herunder servering af mad og drikkevarer, der præsteres over for passagerer på et skib, et fly eller et tog.
The Commission shall, at the earliest opportunity, present to the Council a report, accompanied if necessary by appropriate proposals, on the place of taxation of the supply of goods for consumption on board and the supply of services, including restaurant services, for passengers on board ships, aircraft or trains.
Medlemsstaterne kan indtil vedtagelsen af de i første afsnit omhandlede forslag fritage eller fortsætte med at fritage levering af varer, der er beregnet til forbrug om bord, og hvis beskatningssted fastsættes i henhold til stk. 1, med ret til fradrag af den i det tidligere omsætningsled betalte moms.
Pending adoption of the proposals referred to in the first subparagraph, Member States may exempt or continue to exempt, with deductibility of the VAT paid at the preceding stage, the supply of goods for consumption on board in respect of which the place of taxation is determined in accordance with paragraph 1.
Levering af varer gennem distributionssystemer
Supply of goods through distribution systems
I tilfælde, hvor der leveres gas gennem distributionssystemet for naturgas, eller hvor der leveres elektricitet til en afgiftspligtig videreforhandler, anses leveringsstedet for at være det sted, hvor den afgiftspligtige videreforhandler har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, for hvilket gassen eller elektriciteten leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted.
In the case of the supply of gas through the natural gas distribution system, or of electricity, to a taxable dealer, the place of supply shall be deemed to be the place where that taxable dealer has established his business or has a fixed establishment for which the goods are 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.
Ved anvendelsen af stk. 1 forstås ved »afgiftspligtig videreforhandler« en afgiftspligtig person, hvis hovedbeskæftigelse i forbindelse med køb af gas eller elektricitet er at videresælge disse produkter, og hvis eget forbrug af disse produkter er ubetydeligt.
For the purposes of paragraph 1, ‘taxable dealer’ shall mean a taxable person whose principal activity in respect of purchases of gas or electricity is reselling those products and whose own consumption of those products is negligible.
I tilfælde, hvor der leveres gas gennem distributionssystemet for naturgas, eller hvor der leveres elektricitet, og hvor en sådan levering ikke er omfattet af artikel 38, anses leveringsstedet for at være det sted, hvor kunden rent faktisk anvender og forbruger varen.
In the case of the supply of gas through the natural gas distribution system, or of electricity, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
Hvis al eller en del af gassen eller elektriciteten faktisk ikke forbruges af kunden, anses disse ikke-forbrugte varer for at være anvendt og forbrugt det sted, hvor han har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, for hvilket varen er leveret.
Where all or part of the gas or electricity is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied.
I mangel af et sådant hjemsted eller et sådant forretningssted anses han for at have anvendt og forbrugt varen det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted.
In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
Stedet for erhvervelse af varer inden for Fællesskabet
Place of an intra-Community acquisition of goods
Stedet for en erhvervelse af varer inden for Fællesskabet anses for at være det sted, hvor varerne befinder sig, når forsendelsen eller transporten til kunden afsluttes.
The place of an intra-Community acquisition of goods shall be deemed to be the place where dispatch or transport of the goods to the person acquiring them ends.
Med forbehold af artikel 40 anses stedet for en erhvervelse af varer inden for Fællesskabet, som omhandlet i artikel 2, stk. 1, litra b), nr. i), for at ligge på den medlemsstats område, som har tildelt det momsregistreringsnummer, hvorunder erhververen har foretaget erhvervelsen, medmindre erhververen godtgør, at denne erhvervelse er blevet pålagt moms efter artikel 40.
Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.
Såfremt der i henhold til artikel 40 pålægges erhvervelsen moms i den medlemsstat, hvor forsendelsen eller transporten af varerne afsluttes, efter at den er blevet pålagt moms i henhold til stk. 1, nedsættes afgiftsgrundlaget tilsvarende i den medlemsstat, som har tildelt det momsregistreringsnummer, hvorunder erhververen har foretaget denne erhvervelse.
If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.
Artikel 41, stk. 1, finder ikke anvendelse, og erhvervelsen af varer inden for Fællesskabet anses for at være blevet pålagt moms i henhold til artikel 40, når følgende betingelser er opfyldt:
The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:
erhververen godtgør at have foretaget erhvervelsen med henblik på en efterfølgende levering, som foretages på den efter artikel 40 fastsatte medlemsstats område, og for hvilken modtageren er udpeget som betalingspligtig for momsen i overensstemmelse med artikel 197
the person acquiring the goods establishes that he has made the intra-Community acquisition for the purposes of a subsequent supply, within the territory of the Member State identified in accordance with Article 40, for which the person to whom the supply is made has been designated in accordance with Article 197 as liable for payment of VAT;
erhververen har opfyldt forpligtelserne med hensyn til at indsende den i artikel 265 omhandlede oversigt.
the person acquiring the goods has satisfied the obligations laid down in Article 265 relating to submission of the recapitulative statement.
Leveringsstedet for ydelser
Place of supply of services