natgillin/translations-raw huggingface dataset:
Enkelte indholdsmæssige ændringer er dog naturligt forbundet med selve omarbejdningen og bør derfor alligevel foretages.
A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made.
Når sådanne ændringer foretages, er de udtømmende anført i bestemmelserne vedrørende gennemførelse og ikrafttræden.
Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.
Det er en forudsætning for virkeliggørelsen af målet om indførelse af et indre marked, at der i medlemsstaterne findes lovgivning om omsætningsafgifter, der ikke fordrejer konkurrencevilkårene, og som ikke hindrer den frie bevægelighed for varer og ydelser.
The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services.
Det er derfor nødvendigt at gennemføre en harmonisering af lovgivningen om omsætningsafgift ved hjælp af et system med afgift på merværdien, i det følgende benævnt moms, for i videst muligt omfang at fjerne de faktorer, der kan fordreje konkurrencevilkårene både på det nationale plan og på fællesskabsplan.
It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.
Det mest enkle og mest neutrale momssystem opnås, når afgiften opkræves så generelt som muligt, og når dens anvendelsesområde omfatter samtlige produktions– og distributionsled samt levering af ydelser.
A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services.
Det er derfor i det indre markeds og medlemsstaternes interesse at indføre et fælles system, der også finder anvendelse på detailhandelen.
It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.
En gennemførelse i etaper er nødvendig, da harmoniseringen af omsætningsafgifterne i medlemsstaterne medfører ændringer af den fiskale struktur og har mærkbare konsekvenser på det budgetmæssige, økonomiske og sociale område.
It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budgetary, economic and social fields.
Det fælles momssystem bør, selv om satserne og fritagelserne ikke er fuldstændigt harmoniseret, medføre konkurrencemæssig neutralitet, således at varer og ydelser af samme art på de enkelte medlemsstaters område beskattes ens uanset produktions- og distributionskædens længde.
The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.
I medfør af Rådets afgørelse 2000/597/EF, Euratom af 29. september 2000 om ordningen for De Europæiske Fællesskabers egne indtægter finansieres De Europæiske Fællesskabers budget, med forbehold af andre indtægter, fuldt ud af Fællesskabernes egne indtægter.
Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resources, the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources.
Disse indtægter omfatter bl.a. indtægter, som hidrører fra moms, og som opnås ved anvendelse af en fælles sats på et beregningsgrundlag, der fastsættes på samme måde og efter fællesskabsregler.
Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.
Det er uomgængeligt nødvendigt at fastsætte en overgangsperiode, der gør det muligt gradvist at tilpasse den nationale lovgivning på de pågældende områder.
It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.
I denne overgangsperiode bør der i bestemmelsesmedlemsstaterne med de satser og på de vilkår, der gælder i disse medlemsstater, lægges afgift på transaktioner inden for Fællesskabet, der foretages af andre afgiftspligtige personer end dem, der er fritaget for afgift.
During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.
I denne overgangsperiode bør der i bestemmelsesmedlemsstaterne med de satser og på de vilkår, der gælder i disse medlemsstater, ligeledes lægges afgift på erhvervelser inden for Fællesskabet af en bestemt værdi, når erhververen er en afgiftspligtig person, der er fritaget for afgift, eller en ikke-afgiftspligtig juridisk person, samt på visse transaktioner inden for Fællesskabet i form af fjernsalg og levering af nye transportmidler til privatpersoner eller til afgiftsfritagne eller ikke-afgiftspligtige institutioner, såfremt disse transaktioner i mangel af særbestemmelser ville kunne føre til alvorlige konkurrenceforvridninger mellem medlemsstaterne.
It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non-taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.
Af hensyn til deres geografiske, økonomiske og sociale forhold bør visse områder ikke omfattes af dette direktivs anvendelsesområde.
For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.
Begrebet afgiftspligtig person bør defineres således, at medlemsstaterne for at sikre afgiftens neutralitet har mulighed for at lade det indbefatte personer, der foretager lejlighedsvise transaktioner.
In order to enhance the non-discriminatory nature of the tax, the term ‘taxable person’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.
Begrebet afgiftspligtig transaktion kan give anledning til vanskeligheder, navnlig for så vidt angår transaktioner, der sidestilles med afgiftspligtige transaktioner.
The term ‘taxable transaction’ may lead to difficulties, in particular as regards transactions treated as taxable transactions.
Det er derfor nødvendigt at præcisere disse begreber.
Those concepts should therefore be clarified.
For at lette samhandelen inden for Fællesskabet for så vidt angår arbejde udført på løsøregenstande bør der fastlægges afgiftsregler for disse transaktioner, når de udføres for en kunde, der er momsregistreret i en anden medlemsstat end den, hvor ydelserne faktisk udføres.
With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.
En transport af varer inden for en medlemsstats område bør sidestilles med en transport af varer inden for Fællesskabet, når den er direkte forbundet med en transport af varer mellem medlemsstaterne, med henblik på at forenkle principperne og reglerne for beskatning ikke blot af disse indenlandske transportydelser, men også af ydelser knyttet hertil og af ydelser leveret af formidlere, der medvirker i leveringen af disse forskellige ydelser.
A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.
Fastsættelsen af stedet for afgiftspligtige transaktioner kan medføre kompetencekonflikter mellem medlemsstaterne, navnlig med hensyn til levering af en vare med montering og levering af ydelser.
Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services.
Selv om stedet for levering af en ydelse principielt bør fastsættes som det sted, hvor den, der leverer ydelsen, har etableret hjemstedet for sin økonomiske virksomhed, bør dette sted dog fastsættes som beliggende i kundens medlemsstat, navnlig for visse ydelsers vedkommende, der leveres mellem afgiftspligtige personer, og hvis omkostninger indgår i varernes pris.
Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.
Beskatningsstedet for visse transaktioner, der udføres om bord på et skib, et fly eller et tog under passagerbefordring i Fællesskabet, bør defineres nærmere.
It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.
Elektricitet og gas betragtes som varer i momsmæssig forstand.
Electricity and gas are treated as goods for VAT purposes.
Det er dog særdeles vanskeligt at fastslå leveringsstedet.
It is, however, particularly difficult to determine the place of supply.
Med henblik på at undgå dobbelt påligning af afgift eller manglende påligning af afgift og for at opnå et ægte indre marked bør leveringsstedet for gas gennem distributionssystemet for naturgas og leveringsstedet for elektricitet, inden de når det endelige forbrugsled, derfor være det sted, hvor erhververen har etableret hjemstedet for sin økonomiske virksomhed.
In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business.
Levering af elektricitet og gas i slutleddet, dvs. fra forhandlere og distributører til slutbrugeren, bør beskattes der, hvor kunden rent faktisk anvender og forbruger varen.
The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.
Ved udlejning af løsøregenstande kan anvendelse af den almindelige regel om, at levering af ydelser beskattes i den medlemsstat, hvor leverandøren er etableret, føre til omfattende konkurrenceforvridning, såfremt udlejer og lejer ikke er etableret i samme medlemsstat, og afgiftssatserne ikke er lige høje i de pågældende medlemsstater.
In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competition if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ.
Det må derfor fastslås, at leveringsstedet for ydelsen er det sted, hvor kunden har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, for hvilket ydelsen er blevet leveret, eller i mangel af et sådant hjemsted eller forretningssted det sted, hvor han har sin bopæl eller sit sædvanlige opholdssted.
It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.
For så vidt angår udlejning af transportmidler bør denne almindelige regel dog af kontrolhensyn anvendes strengt, således at leveringsstedet for disse ydelser er det sted, hvor udlejeren er etableret.
However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.
Alle teleydelser, der forbruges i Fællesskabet, bør pålægges afgift for at hindre konkurrenceforvridning på dette område.
All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field.
Med henblik herpå bør teleydelser, der leveres til afgiftspligtige personer etableret i Fællesskabet eller til kunder etableret i tredjelande, principielt pålægges afgift på det sted, hvor aftageren af ydelserne er etableret.
To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established.
For at sikre ens beskatning af teleydelser, som leveres af afgiftspligtige personer etableret i tredjelandsområder eller tredjelande til ikke-afgiftspligtige personer etableret i Fællesskabet, og som faktisk benyttes og udnyttes i Fællesskabet, bør medlemsstaterne dog fastslå, at leveringsstedet ligger inden for Fællesskabet.
In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.
For også at forhindre konkurrenceforvridning bør radio– og tv–spredningstjenester og elektronisk leverede ydelser fra tredjelandsområder eller tredjelande til personer etableret i Fællesskabet eller fra Fællesskabet til kunder etableret i tredjelandsområder eller tredjelande pålægges afgift på kundens sted.
Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.
Begreberne afgiftspligtens indtræden og afgiftens forfald bør harmoniseres, så iværksættelsen og senere ændringer af det fælles momssystem får virkning fra samme dato i alle medlemsstater.
The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.
Afgiftsgrundlaget bør harmoniseres, så anvendelsen af momsen på afgiftspligtige transaktioner fører til sammenlignelige resultater i alle medlemsstater.
The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.
For at sikre, at der ikke bliver noget afgiftstab, fordi der benyttes forbundne parter til at opnå afgiftsfordele, bør det være muligt for medlemsstaterne under specifikke, begrænsede omstændigheder at gribe ind i forbindelse med beskatningsgrundlaget for levering af varer og ydelser samt erhvervelse af varer inden for Fællesskabet.
To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.
For at bekæmpe skattesvig eller skatteunddragelse bør det være muligt for medlemsstaterne i beskatningsgrundlaget for en transaktion, der indebærer forarbejdning af investeringsguld, som stilles til rådighed af en kunde, at indregne værdien af dette investeringsguld, hvor guldet som følge af forarbejdningen mister sin status som investeringsguld.
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.
Medlemsstaterne bør have en vis skønsmæssig margen med henblik på anmeldelsen af disse foranstaltninger.
When they apply these measures, Member States should be allowed a certain degree of discretion.
For at undgå konkurrenceforvridning som følge af afskaffelsen af den fiskale kontrol ved grænserne bør der ikke blot være et ensartet beregningsgrundlag for momsen, men også et antal afgiftssatser og afgiftsniveauer, der er tilstrækkelig ens medlemsstaterne imellem.
If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.
Den normalsats for momsen, der er gældende i de forskellige medlemsstater, sikrer sammen med bestemmelserne i overgangsordningen, at ordningen fungerer acceptabelt.
The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree.
For at undgå, at forskelle mellem de normalsatser for momsen, der anvendes af medlemsstaterne, fører til strukturel uligevægt inden for Fællesskabet og til konkurrenceforvridning i visse erhvervssektorer, bør der fastsættes en minimumsnormalsats på 15 %, og denne bør kunne tages op til revision.
To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.
For at sikre momsens neutralitet bør de satser, der anvendes af medlemsstaterne, som hovedregel give mulighed for fradrag af afgiften i det tidligere omsætningsled.
In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.
I overgangsperioden bør det være muligt at gøre visse undtagelser med hensyn til afgiftssatsernes antal og niveau.
During the transitional period, certain derogations concerning the number and the level of rates should be possible.
For bedre at vurdere virkningen af nedsatte satser er det nødvendigt, at Kommissionen udarbejder en evalueringsrapport om virkningen af nedsatte satser på ydelser, der leveres lokalt, især med hensyn til jobskabelse, økonomisk vækst og det indre markeds funktion.
To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.
For at bekæmpe arbejdsløshedsproblemet bør de medlemsstater, som ønsker det, have mulighed for at afprøve, hvorledes en momslettelse for arbejdskraftintensive ydelser vil fungere, og hvilke jobskabende virkninger den vil have.
In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services.
Der bør udarbejdes en fælles liste over fritagelser, således at der kan ske en sammenlignelig opkrævning af Fællesskabernes egne indtægter i alle medlemsstater.
A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.
Til fordel både for de betalingspligtige personer og for de kompetente administrative myndigheder, bør de nærmere regler for pålæggelse af moms for visse leveringer og erhvervelser inden for Fællesskabet af punktafgiftspligtige varer tilpasses angivelsesprocedurerne og -forpligtelserne i forbindelse med forsendelse af sådanne varer til en anden medlemsstat, jf. Rådets direktiv 92/12/EØF af 25. februar 1992 om den generelle ordning for punktafgiftspligtige varer, om oplægning og omsætning heraf samt om kontrol hermed.
For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
Levering af gas gennem distributionssystemet for naturgas og af elektricitet bør beskattes på kundens hjemsted.
The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer.
For at undgå dobbelt påligning af afgift bør import af sådanne produkter derfor fritages for moms.
In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.
Det er nødvendigt at fastsætte forenklingsforanstaltninger, som sikrer ensartet behandling i alle medlemsstater for så vidt angår afgiftspligtige indenlandske transaktioner, der har forbindelse med samhandelen med varer inden for Fællesskabet, og som foretages i løbet af overgangsperioden af afgiftspligtige personer, der ikke er etableret på den medlemsstats område, hvor erhvervelsen af varerne inden for Fællesskabet finder sted, herunder kædetransaktioner.
In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States.
Med henblik herpå bør bestemmelserne vedrørende afgiftsordningen og den person, der er betalingspligtig for momsen i forbindelse med disse transaktioner, harmoniseres.
To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised.
Dog bør varer, der er bestemt til levering i detailleddet, i princippet udelukkes fra sådanne procedurer.
It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.