natgillin/translations-raw huggingface dataset:
Rådets trettende direktiv 86/560/EØF af 17. november 1986 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — foranstaltninger til tilbagebetaling af merværdiafgift til afgiftspligtige personer, der ikke er etableret på Fællesskabets område (EFT L 326 af 21.11.1986, s. 40).
Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ L 326, 21.11.1986, p. 40).
Rådets direktiv 2008/9/EF af 12. februar 2008 om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 2006/112/EF til afgiftspligtige personer, der ikke er etableret på landets område, men i en anden medlemsstat (EUT L 44 af 20.2.2008, s. 23).«
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).’;
I bilag II affattes titlen således:
point (4) shall be replaced by the following: ‘(4)
»VEJLEDENDE LISTE OVER ELEKTRONISK LEVEREDE YDELSER OMHANDLET I ARTIKEL 58 OG ARTIKEL 59, STK. 1, LITRA K)«.
“Member State of consumption” means the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place;’; 12. in Annex II, the heading shall be replaced by the following: ‘INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 58 AND POINT (K) OF THE FIRST PARAGRAPH OF ARTICLE 59’.
Rådets direktiv 2008/9/EF
Council Directive 2008/9/EC
om detaljerede regler for tilbagebetaling af moms i henhold til direktiv 2006/112/EF til afgiftspligtige personer, der ikke er etableret i tilbagebetalingsmedlemsstaten, men i en anden medlemsstat
laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
Gennemførelsesbestemmelserne som fastsat ved Rådets direktiv 79/1072/EØF af 6. december 1979 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — foranstaltninger til tilbagebetaling af merværdiafgift til afgiftspligtige personer, der ikke er etableret i indlandet [3], skaber betydelige problemer både for medlemsstaternes administrative myndigheder og for virksomhederne.
Considerable problems are posed, both for the administrative authorities of Member States and for businesses, by the implementing rules laid down by Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country [3].
De foranstaltninger, der er fastsat i det pågældende direktiv, bør ændres med hensyn til de frister, inden for hvilke beslutningerne vedrørende anmodninger om tilbagebetaling skal meddeles virksomhederne.
The arrangements laid down in that Directive should be amended in respect of the period within which decisions concerning applications for refund are notified to businesses.
Samtidig bør det fastsættes, at også virksomhederne skal afgive svar inden for nærmere fastsatte tidsrum.
At the same time, it should be laid down that businesses too must provide responses within specified periods.
Endvidere bør proceduren forenkles og moderniseres ved anvendelse af moderne teknologier.
In addition, the procedure should be simplified and modernised by allowing for the use of modern technologies.
Den nye procedure bør kunne fremme virksomhedernes stilling, da medlemsstaterne skal betale renter, hvis tilbagebetalingen finder sted for sent, og virksomhedernes ret til at gøre indsigelse vil blive styrket.
The new procedure should enhance the position of businesses since the Member States shall be liable to pay interest if the refund is made late and the right of appeal by businesses will be strengthened.
For at øge klarheden og forbedre læseligheden bør den bestemmelse, der hidtil har stået i Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftsystem [4] om anvendelsen af direktiv 79/1072/EØF, nu indsættes i dette direktiv.
For clarity and better reading purposes, the provision concerning the application of Directive 79/1072/EEC, previously contained in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [4], should now be integrated in this Directive.
Målene for dette direktiv kan ikke i tilstrækkelig grad opfyldes af medlemsstaterne og kan på grund af foranstaltningernes omfang bedre gennemføres på fællesskabsplan; Fællesskabet kan derfor handle i overensstemmelse med subsidiaritetsprincippet, jf. traktatens artikel 5.
Since the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
Rådet bør i overensstemmelse med punkt 34 i den interinstitutionelle aftale om bedre lovgivning [5] tilskynde medlemsstaterne til, både i egen og i Fællesskabets interesse, at udarbejde og offentliggøre deres egne oversigter, der så vidt muligt viser overensstemmelsen mellem direktivet og gennemførelsesforanstaltningerne.
In accordance with point 34 of the Interinstitutional Agreement on better law-making [5], Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
Af klarhedshensyn bør direktiv 79/1072/EØF ophæves under hensyntagen til de nødvendige overgangsforanstaltninger for så vidt angår tilbagebetalingsanmodninger indgivet inden den 1. januar 2010 —
In the interest of clarity, Directive 79/1072/EEC should therefore be repealed, subject to the necessary transitional measures with respect to refund applications introduced before 1 January 2010,
Dette direktiv fastsætter detaljerede regler for tilbagebetaling af merværdiafgift (moms), jf. artikel 170 i direktiv 2006/112/EF, til afgiftspligtige personer, der ikke er etableret i tilbagebetalingsmedlemsstaten, og som opfylder betingelserne i artikel 3.
This Directive lays down the detailed rules for the refund of value added tax (VAT), provided for in Article 170 of Directive 2006/112/EC, to taxable persons not established in the Member State of refund, who meet the conditions laid down in Article 3.
»en afgiftspligtig person, der ikke er etableret i tilbagebetalingsmedlemsstaten«: enhver afgiftspligtig person som omfattet af artikel 9, stk. 1, i direktiv 2006/112/EF, der ikke er etableret i tilbagebetalingsmedlemsstaten, men på en anden medlemsstats område
‘taxable person not established in the Member State of refund’ means a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC who is not established in the Member State of refund but established in the territory of another Member State;
»tilbagebetalingsmedlemsstat«: den medlemsstat, hvor momsen blev pålagt den afgiftspligtige person, der ikke er etableret i tilbagebetalingsmedlemsstaten, for varer eller ydelser, der er leveret til ham af andre afgiftspligtige personer i denne medlemsstat, eller for import af varer til denne medlemsstat
‘Member State of refund’ means the Member State in which the VAT was charged to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;
»tilbagebetalingsperiode«: den periode i henhold til artikel 16, der er omfattet af tilbagebetalingsanmodningen
‘refund period’ means the period mentioned in Article 16 covered by the refund application;
»tilbagebetalingsanmodning«: den anmodning om tilbagebetaling af moms, der er pålagt den afgiftspligtige person, der ikke er etableret i tilbagebetalingsmedlemsstaten, for varer eller ydelser, der er leveret til ham af andre afgiftspligtige personer i denne medlemsstat, eller for import af varer til denne medlemsstat
‘refund application’ means the application for refund of VAT charged in the Member State of refund to the taxable person not established in the Member State of refund in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State;
»ansøger«: den afgiftspligtige person, der ikke er etableret i tilbagebetalingsmedlemsstaten, og som fremsætter tilbagebetalingsanmodningen.
‘applicant’ means the taxable person not established in the Member State of refund making the refund application.
Dette direktiv finder anvendelse på enhver afgiftspligtig person, der ikke er etableret i tilbagebetalingsmedlemsstaten, og som opfylder følgende betingelser:
This Directive shall apply to any taxable person not established in the Member State of refund who meets the following conditions:
han har i tilbagebetalingsperioden hverken haft hjemsted for sin økonomiske virksomhed eller et fast forretningssted, hvorfra virksomheden er blevet udøvet, eller, hvis han ikke har haft et sådant hjemsted eller fast forretningssted, sin bopæl eller sit sædvanlige opholdssted i tilbagebetalingsmedlemsstaten
during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;
han har i tilbagebetalingsperioden ikke leveret varer eller ydelser, der betragtes som leveret i tilbagebetalingsmedlemsstaten, med undtagelse af følgende transaktioner:
during the refund period, he has not supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of the following transactions:
levering af transportydelser og tjenesteydelser i tilknytning dertil, som er fritaget for afgift i henhold til artikel 144, 146, 148, 149, 151, 153, 159 eller 160 i direktiv 2006/112/EF
the supply of transport services and services ancillary thereto, exempted pursuant to Articles 144, 146, 148, 149, 151, 153, 159 or 160 of Directive 2006/112/EC;
levering af varer og ydelser til en person, der er betalingspligtig for moms i henhold til artikel 194-197 og artikel 199 i direktiv 2006/112/EF.
the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC.
tilbagebetaling af fejlagtigt fakturerede momsbeløb efter medlemsstatens lovgivning
amounts of VAT which, according to the legislation of the Member State of refund, have been incorrectly invoiced;
momsbeløb, som er fakturerede for levering af varer, som er eller kan være fritaget i henhold til artikel 138 eller artikel 146, stk. 1, litra b), i direktiv 2006/112/EF.
amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) of Directive 2006/112/EC.
Hver medlemsstat tilbagebetaler til en afgiftspligtig person, der ikke er etableret i tilbagebetalingsmedlemsstaten, moms, der er pålagt varer eller ydelser, der er leveret til ham af andre afgiftspligtige personer i denne medlemsstat, eller for import af varer til denne medlemsstat, forudsat at sådanne varer og ydelser anvendes til følgende transaktioner:
Each Member State shall refund to any taxable person not established in the Member State of refund any VAT charged in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State, insofar as such goods and services are used for the purposes of the following transactions:
transaktioner omhandlet i artikel 169, litra a) og b), i direktiv 2006/112/EF
transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC;
transaktioner til en person, der er betalingspligtig for moms i medfør af artikel 194-197 og artikel 199 i direktiv 2006/112/EF som anvendt af tilbagebetalingsmedlemsstaten.
transactions to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC as applied in the Member State of refund.
Uanset artikel 6 fastsættes med henblik på dette direktiv retten til tilbagebetaling af en indgående afgift efter direktiv 2006/112/EF som anvendt af tilbagebetalingsmedlemsstaten.
Without prejudice to Article 6, for the purposes of this Directive, entitlement to an input tax refund shall be determined pursuant to Directive 2006/112/EC as applied in the Member State of refund.
For at være berettiget til tilbagebetaling i tilbagebetalingsmedlemsstaten skal en afgiftspligtig person, der ikke er etableret i tilbagebetalingsmedlemsstaten, gennemføre transaktioner, der giver ret til fradrag i den medlemsstat, hvor han er etableret.
To be eligible for a refund in the Member State of refund, a taxable person not established in the Member State of refund has to carry out transactions giving rise to a right of deduction in the Member State of establishment.
Når en afgiftspligtig person, der ikke er etableret i tilbagebetalingsmedlemsstaten, i den medlemsstat, hvor han er etableret, både gennemfører transaktioner, der giver ret til fradrag, og transaktioner, der ikke giver ret til fradrag i den pågældende medlemsstat, må af det beløb, der kan betales tilbage ifølge artikel 5, kun den del af momsen, der knytter sig til førstnævnte transaktioner, tilbagebetales af tilbagebetalingsmedlemsstaten, jf. artikel 173 i direktiv 2006/112/EF som anvendt af etableringsmedlemsstaten.
When a taxable person not established in the Member State of refund carries out in the Member State in which he is established both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the VAT which is refundable in accordance with Article 5 may be refunded by the Member State of refund as is attributable to the former transactions in accordance with Article 173 of Directive 2006/112/EC as applied by the Member State of establishment.
For at opnå en tilbagebetaling af momsen i tilbagebetalingsmedlemsstaten retter den afgiftspligtige person, der ikke er etableret i tilbagebetalingsmedlemsstaten, en elektronisk tilbagebetalingsanmodning til nævnte medlemsstat og indgiver den i den medlemsstat, hvor han er etableret, via den elektroniske portal, som denne medlemsstat har oprettet.
To obtain a refund of VAT in the Member State of refund, the taxable person not established in the Member State of refund shall address an electronic refund application to that Member State and submit it to the Member State in which he is established via the electronic portal set up by that Member State.
Anmodningen om tilbagebetaling skal indeholde følgende oplysninger:
The refund application shall contain the following information:
ansøgerens navn og fuldstændige adresse
the applicant's name and full address;
en adresse, der kan kontaktes ad elektronisk vej
an address for contact by electronic means;
en beskrivelse af ansøgerens erhvervsaktivitet, som varerne og tjenesteydelserne leveres til
a description of the applicant's business activity for which the goods and services are acquired;
den tilbagebetalingsperiode, anmodningen omfatter
the refund period covered by the application;
en erklæring fra ansøgeren om, at han ikke har leveret varer eller tjenesteydelser, der betragtes som leveret i tilbagebetalingsmedlemsstaten, i tilbagebetalingsperioden, bortset fra transaktioner som omhandlet i artikel 3, litra b), nr. i) og ii)
a declaration by the applicant that he has supplied no goods and services deemed to have been supplied in the Member State of refund during the refund period, with the exception of transactions referred to in points (i) and (ii) of Article 3(b);
ansøgerens momsregistreringsnummer eller skatteregistreringsnummer, og
the applicant's VAT identification number or tax reference number;
oplysning om bankkonti, (inkl. IBAN- og BIC-numre).
bank account details including IBAN and BIC codes.
Ud over de i stk. 1 nævnte oplysninger skal tilbagebetalingsanmodningen for hver tilbagebetalingsmedlemsstat og for hver faktura eller hvert importdokument indeholde følgende oplysninger:
In addition to the information specified in paragraph 1, the refund application shall set out, for each Member State of refund and for each invoice or importation document, the following details:
leverandørens navn og fuldstændige adresse
name and full address of the supplier;
medmindre der er tale om import, leverandørens momsregistreringsnummer eller skatteregistreringsnummer som tildelt af tilbagebetalingsmedlemsstaten i henhold til artikel 239 og 240 i direktiv 2006/112/EF
except in the case of importation, the VAT identification number or tax reference number of the supplier, as allocated by the Member State of refund in accordance with the provisions of Articles 239 and 240 of Directive 2006/112/EC;
medmindre der er tale om import, præfikset for tilbagebetalingsmedlemsstaten i henhold til artikel 215 i direktiv 2006/112/EF
except in the case of importation, the prefix of the Member State of refund in accordance with Article 215 of Directive 2006/112/EC;
fakturaens eller importdokumentets dato og nummer
date and number of the invoice or importation document;
det afgiftspligtige beløb og momsbeløb udtrykt i tilbagebetalingsmedlemsstatens valuta
taxable amount and amount of VAT expressed in the currency of the Member State of refund;
det fradragsberettigede momsbeløb beregnet i overensstemmelse med artikel 5 og artikel 6, andet afsnit, udtrykt i tilbagebetalingsmedlemsstatens valuta
the amount of deductible VAT calculated in accordance with Article 5 and the second paragraph of Article 6 expressed in the currency of the Member State of refund;
hvor det er relevant, pro rata-satsen for fradraget beregnet i henhold til artikel 6 og udtrykt som en procentsats
where applicable, the deductible proportion calculated in accordance with Article 6, expressed as a percentage;
de erhvervede varers og ydelsers art beskrevet med koder, jf. artikel 9.
nature of the goods and services acquired, described according to the codes in Article 9.
Anmodningen om tilbagebetaling skal indeholde oplysninger om de erhvervede varers og ydelsers art beskrevet med følgende koder:
In the refund application, the nature of the goods and services acquired shall be described by the following codes:
1 brændstof
1 fuel;
2 udlejning af transportmidler
2 hiring of means of transport;
3 udgifter vedrørende transportmidler (bortset fra de varer og ydelser, der henvises til i kode 1 eller 2)
3 expenditure relating to means of transport (other than the goods and services referred to under codes 1 and 2);
4 vejafgifter og bompenge
4 road tolls and road user charge;
5 rejseudgifter såsom taxiudgifter, billetter til offentlige transportmidler
5 travel expenses, such as taxi fares, public transport fares;
6 logi
6 accommodation;
7 fødevarer, drikkevarer og restaurationsydelser
7 food, drink and restaurant services;
8 entré til messer og udstillinger
8 admissions to fairs and exhibitions;
9 udgifter til luksusforbrug, underholdning og repræsentation
9 expenditure on luxuries, amusements and entertainment;
10 andet.
10 other.
Ved anvendelse af kode 10 skal de leverede varers og ydelsers art angives.
If code 10 is used, the nature of the goods and services supplied shall be indicated.
Tilbagebetalingsmedlemsstaten kan kræve, at ansøgeren giver supplerende elektronisk kodede oplysninger for så vidt angår hver kode, der er omhandlet i stk. 1, i det omfang sådanne oplysninger er nødvendige på grund af begrænsninger i fradragsretten i henhold til direktiv 2006/112/EF, som gælder i tilbagebetalingsmedlemsstaten, eller med henblik på gennemførelse af en relevant fravigelse tilladt af tilbagebetalingsmedlemsstaten i henhold til artikel 395 og 396 i nævnte direktiv.
The Member State of refund may require the applicant to provide additional electronic coded information as regards each code set out in paragraph 1 to the extent that such information is necessary because of any restrictions on the right of deduction under Directive 2006/112/EC, as applicable in the Member State of refund or for the implementation of a relevant derogation received by the Member State of refund under Articles 395 or 396 of that Directive.
Tilbagebetalingsmedlemsstaten kan uanset anmodningen om oplysninger efter artikel 20 kræve, at ansøgeren ad elektronisk vej indgiver en kopi af fakturaen eller importdokumentet sammen med tilbagebetalingsanmodningen, hvis det afgiftspligtige beløb på en faktura eller et importdokument udgør 1000 EUR eller derover eller modværdien deraf i national valuta.
Without prejudice to requests for information under Article 20, the Member State of refund may require the applicant to submit by electronic means a copy of the invoice or importation document with the refund application where the taxable amount on an invoice or importation document is EUR 1000 or more or the equivalent in national currency.
Hvis fakturaen vedrører brændstof, er dette mindstebeløb 250 EUR eller modværdien deraf i national valuta.
Where the invoice concerns fuel, the threshold is EUR 250 or the equivalent in national currency.
Tilbagebetalingsmedlemsstaten kan kræve, at ansøgeren giver en beskrivelse af sin erhvervsaktivitet ved hjælp af de harmoniserede koder, der fastlægges efter proceduren i artikel 34a, stk. 3, andet afsnit, i Rådets forordning (EF) nr. 1798/2003 [6].Artikel 12
The Member State of refund may require the applicant to provide a description of his business activity by using the harmonised codes determined in accordance with the second subparagraph of Article 34a(3) of Council Regulation (EC) No 1798/2003 [6].Article 12
Med henblik på anvendelsen af dette direktiv kan tilbagebetalingsmedlemsstaten angive, hvilke(t) sprog der skal anvendes af ansøgeren i forbindelse med oplysningerne i tilbagebetalingsanmodningen, eller andre supplerende oplysninger.
The Member State of refund may specify which language or languages shall be used by the applicant for the provision of information in the refund application or of possible additional information.
Hvis den angivne pro rata-sats for fradraget justeres i henhold til artikel 175 i direktiv 2006/112/EF efter indgivelsen af tilbagebetalingsanmodningen, korrigerer ansøgeren det beløb, der er anmodet om, eller som allerede er tilbagebetalt.
If subsequent to the submission of the refund application the deductible proportion is adjusted pursuant to Article 175 of Directive 2006/112/EC, the applicant shall make a correction to the amount applied for or already refunded.
Korrektionen foretages i det kalenderår, der følger efter den pågældende tilbagebetalingsperiode, i en tilbagebetalingsanmodning eller, hvis ansøgeren ikke indgiver tilbagebetalingsanmodninger i det pågældende kalenderår, i en særskilt erklæring, der indgives via den elektroniske portal, som er oprettet af den medlemsstat, hvor han er etableret.
The correction shall be made in a refund application during the calendar year following the refund period in question or, if the applicant makes no refund applications during that calendar year, by submitting a separate declaration via the electronic portal established by the Member State of establishment.
Tilbagebetalingsanmodningen skal vedrøre:
The refund application shall relate to the following: