natgillin/translations-raw huggingface dataset:
Ud over de i stk. 1 omhandlede personer betragtes som afgiftspligtig person enhver person, der lejlighedsvis leverer et nyt transportmiddel, der af sælgeren, af kunden eller for disses regning, forsendes eller transporteres til kunden til steder uden for en medlemsstats område, men inden for Fællesskabets område.
In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.
Eftersom økonomisk virksomhed kun kan udøves selvstændigt, jf. artikel 9, stk. 1, er lønmodtagere og andre personer ikke omfattet af momsreglerne, i det omfang de er forpligtede over for deres arbejdsgiver ved en arbejdskontrakt eller ved et andet retligt forhold, som skaber et arbejdstager-arbejdsgiverforhold med hensyn til arbejds– og aflønningsvilkår og arbejdsgiverens ansvar.
The condition in Article 9(1) that the economic activity be conducted ‘independently’ shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.
Efter høring af Det Rådgivende Udvalg vedrørende Merværdiafgift, i det følgende benævnt »Momsudvalget«, kan hver enkelt medlemsstat betragte personer, der er etableret på samme medlemsstats område, og som i retlig forstand er selvstændige, men finansielt, økonomisk og organisatorisk er nært knyttet til hinanden, som én enkelt afgiftspligtig person.
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
En medlemsstat, som gør brug af den i stk. 1 omhandlede mulighed, kan træffe de nødvendige foranstaltninger for at forebygge momssvig eller momsunddragelse ved anvendelsen af denne mulighed.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
Medlemsstaterne kan som afgiftspligtig person anse enhver, der lejlighedsvis udfører en transaktion henhørende under de i artikel 10, stk. 1, andet afsnit, omhandlede former for virksomhed og især en enkelt af følgende transaktioner:
Member States may regard as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in the second subparagraph of Article 9(1) and in particular one of the following transactions:
levering af en bygning eller en del af en bygning med tilhørende jord inden første indflytning
the supply, before first occupation, of a building or parts of a building and of the land on which the building stands;
levering af en byggegrund.
the supply of building land.
Ved anvendelsen af stk. 1, litra a), forstås ved »bygning« enhver grundfast konstruktion.
For the purposes of paragraph 1(a), ‘building’ shall mean any structure fixed to or in the ground.
Medlemsstaterne kan fastlægge de nærmere betingelser for anvendelsen af det i stk. 1, litra a), anførte kriterium på ombygninger og definere begrebet »tilhørende jord«.
Member States may lay down the detailed rules for applying the criterion referred to in paragraph 1(a) to conversions of buildings and may determine what is meant by ‘the land on which a building stands’.
Medlemsstaterne kan anvende andre kriterier end første indflytning, som f.eks. perioden mellem dagen for bygningens færdiggørelse og dagen for første levering, eller perioden mellem dagen for første indflytning og dagen for senere levering, såfremt disse perioder ikke overstiger henholdsvis fem og to år.
Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply, or the period elapsing between the date of first occupation and the date of subsequent supply, provided that those periods do not exceed five years and two years respectively.
Ved anvendelsen af stk. 1, litra b), forstås ved »byggegrunde« grunde, hvad enten de er byggemodnet eller ikke, når de af medlemsstaterne betragtes som sådanne.
For the purposes of paragraph 1(b), ‘building land’ shall mean any unimproved or improved land defined as such by the Member States.
Stater, regioner, amter, kommuner og andre offentligretlige organer anses ikke som afgiftspligtige personer for så vidt angår virksomhed eller transaktioner, som de udøver eller foretager i deres egenskab af offentlig myndighed, også selv om de i forbindelse med denne virksomhed eller disse transaktioner modtager gebyrer, afgifter, bidrag eller vederlag.
States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions.
Når de udøver sådanne former for virksomhed eller foretager sådanne transaktioner, skal de dog betragtes som afgiftspligtige personer for så vidt angår disse former for virksomhed eller disse transaktioner, såfremt deres fritagelse for afgiftspligten ville føre til konkurrenceforvridning af en vis betydning.
However, when they engage in such activities or transactions, they shall be regarded as taxable persons in respect of those activities or transactions where their treatment as non-taxable persons would lead to significant distortions of competition.
Under alle omstændigheder anses offentligretlige organer som afgiftspligtige personer for så vidt angår de i bilag I anførte former for virksomhed, medmindre den udøvede virksomhed er ubetydelig.
In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.
Medlemsstaterne kan anse virksomhed, der udøves af offentligretlige organer, og som er fritaget for afgift i henhold til artikel 132, 135, 136, 371, 374, 375, 376 og 377, artikel 378, stk. 2, artikel 379, stk. 2, samt artikel 380-390, som virksomhed udøvet i egenskab af offentlig myndighed.
Member States may regard activities, exempt under Articles 132, 135, 136, 371, 374 to 377, and Article 378(2), Article 379(2), or Articles 380 to 390, engaged in by bodies governed by public law as activities in which those bodies engage as public authorities.
AFGIFTSPLIGTIGE TRANSAKTIONER
TAXABLE TRANSACTIONS
Levering af varer
supply of goods
Ved »levering af varer« forstås overdragelse af retten til som ejer at råde over et materielt gode.
‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.
Ud over den i stk. 1 omhandlede transaktion anses følgende transaktioner for at være levering af varer:
In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:
overdragelse af ejendomsretten til en vare mod betaling af en erstatningsydelse i henhold til pålæg fra det offentlige eller på dettes vegne eller ifølge loven
the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;
faktisk overdragelse af en vare i henhold til en kontrakt, som vedrører udlejning af en vare for et bestemt tidsrum eller salg af en vare på afbetaling, med den klausul, at ejendomsretten under normale forhold erhverves senest ved betaling af det sidste afdrag
the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;
overdragelse af en vare i henhold til en kommissionsaftale med henblik på køb eller salg.
the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.
Medlemsstaterne kan anse aflevering af visse byggearbejder som levering af varer.
Member States may regard the handing over of certain works of construction as a supply of goods.
Elektricitet, gas, varme, kulde og lignende sidestilles med materielle goder.
Electricity, gas, heat, refrigeration and the like shall be treated as tangible property.
Medlemsstaterne kan anse følgende som materielle goder:
Member States may regard the following as tangible property:
bestemte rettigheder over fast ejendom
certain interests in immovable property;
tinglige rettigheder, som giver indehaveren heraf brugsret til en fast ejendom
rights in rem giving the holder thereof a right of use over immovable property;
andele og aktier, når besiddelsen heraf retligt eller faktisk sikrer rettigheder som ejer eller bruger over en fast ejendom eller en del af en fast ejendom.
shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.
Det forhold, at en afgiftspligtig person fra sin egen virksomhed udtager en vare, som han vil anvende til privat brug for sig selv eller for sit personale, eller som han overdrager vederlagsfrit, eller i øvrigt benytter til et for virksomheden uvedkommende formål, sidestilles med levering af varer mod vederlag, såfremt varen eller de bestanddele, som den er sammensat af, har givet ret til fuldt eller delvist fradrag af momsen.
The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.
Udtagning af varer til virksomhedens eget brug i form af gaver af ringe værdi og vareprøver sidestilles dog ikke med levering af varer mod vederlag.
However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.
En afgiftspligtig persons overførsel af en vare fra sin virksomhed til en anden medlemsstat sidestilles med levering af varer mod vederlag.
The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration.
Ved »overførsel til en anden medlemsstat« forstås enhver forsendelse eller transport af en løsøregenstand foretaget af den afgiftspligtige person eller for hans regning til steder uden for den medlemsstats område, hvor varen befinder sig, men inden for Fællesskabet, til brug for hans virksomhed.
‘Transfer to another Member State’ shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.
En forsendelse eller en transport af en vare til brug for en af følgende transaktioner anses ikke for at være en overførsel til en anden medlemsstat:
The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:
levering af varen foretaget af den afgiftspligtige person på den medlemsstats område, hvor forsendelsen eller transporten afsluttes, på de i artikel 33 fastsatte betingelser
the supply of the goods by the taxable person within the territory of the Member State in which the dispatch or transport ends, in accordance with the conditions laid down in Article 33;
levering af varen, der skal installeres eller monteres af leverandøren eller for hans regning, foretaget af den afgiftspligtige person på den medlemsstats område, hvor forsendelsen eller transporten afsluttes, på de i artikel 36, fastsatte betingelser
the supply of the goods, for installation or assembly by or on behalf of the supplier, by the taxable person within the territory of the Member State in which dispatch or transport of the goods ends, in accordance with the conditions laid down in Article 36;
levering af varen foretaget af den afgiftspligtige person om bord på skibe, fly eller tog under en personbefordring på de i artikel 37 fastsatte betingelser
the supply of the goods by the taxable person on board a ship, an aircraft or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;
levering af gas gennem distributionsnettet for naturgas eller af elektricitet på de i artikel 38 eller 39 fastsatte betingelser
the supply of gas through the natural gas distribution system, or of electricity, in accordance with the conditions laid down in Articles 38 and 39;
levering af varen foretaget af den afgiftspligtige person på medlemsstatens område på de i artikel 138, 146, 147, 148, 151 og 152 fastsatte betingelser
the supply of the goods by the taxable person within the territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;
levering af en ydelse, der præsteres for den afgiftspligtige person og består i arbejde på en vare, som rent faktisk udføres på den medlemsstats område, hvor forsendelsen eller transporten af varen afsluttes, forudsat at varen efter forarbejdningen returneres til denne afgiftspligtige person i den medlemsstat, hvorfra varen oprindelig blev afsendt eller transporteret
the supply of a service performed for the taxable person and consisting of work on the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;
midlertidig anvendelse af varen på den medlemsstats område, hvor forsendelsen eller transporten afsluttes, med henblik på levering af ydelser, der præsteres af den afgiftspligtige person, som er etableret i den medlemsstat, hvor forsendelsen eller transporten af varen påbegyndes
the temporary use of the goods within the territory of the Member State in which dispatch or transport of the goods ends, for the purposes of the supply of services by the taxable person established within the Member State in which dispatch or transport of the goods began;
midlertidig anvendelse af varen i en periode på højst 24 måneder på en anden medlemsstats område, hvor indførslen af samme vare fra et tredjeland med henblik på midlertidig anvendelse ville være omfattet af ordningen vedrørende fuldstændig fritagelse for importafgifter ved midlertidig indførsel.
the temporary use of the goods, for a period not exceeding twenty-four months, within the territory of another Member State, in which the importation of the same goods from a third country with a view to their temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.
Når en af de betingelser, som skal være opfyldt, for at bestemmelserne i stk. 2 kan finde anvendelse, ikke længere er opfyldt, anses varen for at være overført til en anden medlemsstat.
If one of the conditions governing eligibility under paragraph 2 is no longer met, the goods shall be regarded as having been transferred to another Member State.
Overførslen finder i så fald sted på det tidspunkt, hvor denne betingelse ophører med at være opfyldt.
In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.
Medlemsstaterne kan sidestille følgende transaktioner med levering af varer mod vederlag:
Member States may treat each of the following transactions as a supply of goods for consideration:
en afgiftspligtig persons udtagning til brug for sin virksomhed af en vare, som er produceret, frembragt, udvundet, forarbejdet, indkøbt eller indført som led i virksomhedsudøvelsen, når erhvervelsen af en sådan vare hos en anden afgiftspligtig person ikke ville give ham ret til fuldt fradrag af momsen
the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible;
en afgiftspligtig persons udtagning af en vare til en ikke-afgiftspligtig form for virksomhed, såfremt denne vare har givet ret til fuldt eller delvist fradrag af momsen på tidspunktet for erhvervelsen eller for udtagningen i henhold til litra a)
the application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a);
bortset fra de i artikel 19 omhandlede tilfælde, det forhold, at en afgiftspligtig person eller personer, som indtræder i hans rettigheder, når han ophører med sin afgiftspligtige økonomiske virksomhed, ligger inde med varer, såfremt disse varer har givet ret til fuldt eller delvist fradrag af momsen ved erhvervelsen eller ved udtagningen i henhold til litra a).
with the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a).
Medlemsstaterne kan anlægge den betragtning, at der ved hel eller delvis overdragelse af en samlet formuemasse, mod eller uden vederlag eller i form af indskud i et selskab, ikke er sket nogen levering af varer, og at modtageren træder i overdragerens sted.
In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.
Medlemsstaterne kan træffe de nødvendige foranstaltninger for at undgå konkurrenceforvridning, når modtageren ikke er en fuldt afgiftspligtig person.
Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition.
De kan også træffe de nødvendige foranstaltninger for at forebygge momssvig eller momsunddragelse ved anvendelsen af denne artikel.
They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.
Erhvervelse af varer inden for Fællesskabet
Intra-Community acquisition of goods
Ved »erhvervelse af varer inden for Fællesskabet« forstås erhvervelse af retten til som ejer at råde over en løsøregenstand, som af sælgeren, af erhververen eller for disses regning forsendes eller transporteres til erhververen til en anden medlemsstat end den, hvor forsendelsen eller transporten af denne vare påbegyndes.
‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.
Når varer, som er erhvervet af en ikke-afgiftspligtig juridisk person, forsendes eller transporteres fra et tredjelandsområde eller fra et tredjeland og af samme ikke-afgiftspligtige juridiske person indføres i en anden medlemsstat end den, hvor forsendelsen eller transporten afsluttes, anses varerne for at være forsendt eller transporteret fra indførselsmedlemsstaten.
Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation.
Denne medlemsstat tilbagebetaler importøren, der er udpeget eller godkendt som betalingspligtig for momsen i henhold til artikel 201, den moms, der er betalt ved indførslen, såfremt importøren godtgør, at erhvervelsen er blevet pålagt moms i den medlemsstat, hvor forsendelsen eller transporten af varerne afsluttes.
That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.
Det forhold, at en afgiftspligtig person i sin virksomhed benytter en vare, der af den afgiftspligtige person eller for hans regning er forsendt eller transporteret fra en anden medlemsstat, hvor denne vare er produceret, udvundet, forarbejdet, indkøbt, erhvervet som defineret i artikel 2, stk. 1, litra b), eller indført af den afgiftspligtige person som led i hans virksomhed i denne anden medlemsstat, sidestilles med erhvervelse af varer inden for Fællesskabet mod vederlag.
The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.
Det forhold, at de væbnede styrker i en stat, der er part i den nordatlantiske traktat, til eget brug eller til brug for det civile personale, der ledsager dem, benytter varer, som de ikke har erhvervet inden for rammerne af de normale afgiftsordninger på en medlemsstats interne marked, sidestilles med erhvervelse af varer inden for Fællesskabet mod vederlag, når indførslen af de pågældende varer ikke kan omfattes af den i artikel 143, litra h), omhandlede fritagelse.
The application by the armed forces of a State party to the North Atlantic Treaty, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (h) of Article 143.
Medlemsstaterne træffer foranstaltninger til at sikre, at transaktioner, der ville blive betragtet som levering af varer, hvis de blev foretaget inden for deres område af en afgiftspligtig person, der handler i denne egenskab, betragtes som erhvervelser af varer inden for Fællesskabet.
Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.
Levering af ydelser
Supply of services
Ved »levering af ydelser« forstås enhver transaktion, der ikke er en levering af varer.
‘Supply of services’ shall mean any transaction which does not constitute a supply of goods.