natgillin/translations-raw huggingface dataset:
Der er i stigende grad mulighed for fjernlevering af en række tjenesteydelser.
It is increasingly possible for a number of services to be supplied at a distance.
Der er i årenes løb blevet gjort spredte forsøg på at tage hensyn hertil, og mange nærmere definerede tjenesteydelser bliver i øjeblikket rent faktisk beskattet efter bestemmelsesstedsprincippet.
In response, piece-meal steps have been taken to address this over the years and many defined services are in fact at present taxed on the basis of the destination principle.
For at det indre marked kan fungere tilfredsstillende, er det nødvendigt at ændre Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem med hensyn til leveringsstedet for tjenesteydelser [3], jf. Kommissionens strategi til modernisering og forenkling af den måde, det fælles momssystem fungerer på.
The proper functioning of the internal market requires the amendment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [3] as regards the place of supply of services, following the Commission's strategy of modernisation and simplification of the operation of the common VAT system.
Beskatningsstedet for alle leveringer af tjenesteydelser bør i princippet være det sted, hvor det faktiske forbrug finder sted.
For all supplies of services the place of taxation should, in principle, be the place where the actual consumption takes place.
Hvis hovedreglen for tjenesteydelsers leveringssted skulle blive ændret i så henseende, ville der af både administrative og politiske grunde stadig være behov for visse undtagelser fra hovedreglen.
If the general rule for the place of supply of services were to be altered in this way, certain exceptions to this general rule would still be necessary for both administrative and policy reasons.
Hvad angår leveringer af tjenesteydelser til afgiftspligtige personer bør hovedreglen være, at tjenesteydelsernes leveringssted er det sted, hvor modtageren er etableret, snarere end det sted, hvor leverandøren er etableret.
For supplies of services to taxable persons, the general rule with respect to the place of supply of services should be based on the place where the recipient is established, rather than where the supplier is established.
Med henblik på fastsættelse af bestemmelserne om leveringsstedet og for at lette byrden på erhvervslivet, bør afgiftspligtige personer, der også udfører ikke-afgiftspligtige aktiviteter, behandles som afgiftspligtige med hensyn til alle tjenesteydelser, der leveres til dem.
For the purposes of rules determining the place of supply of services and to minimise burdens on business, taxable persons who also have non-taxable activities should be treated as taxable for all services rendered to them.
På samme måde bør ikke-afgiftspligtige momsregistrerede juridiske personer anses for at være afgiftspligtige personer.
Similarly, non-taxable legal persons who are identified for VAT purposes should be regarded as taxable persons.
Disse bestemmelser bør i overensstemmelse med de almindelige regler ikke gælde for levering af tjenesteydelser, som en afgiftspligtig person modtager til personligt brug eller til sit personale.
These provisions, in accordance with normal rules, should not extend to supplies of services received by a taxable person for his own personal use or that of his staff.
Når tjenesteydelser leveres til ikke-afgiftspligtige personer, bør hovedreglen fortsat være, at tjenesteydelsernes leveringssted er det sted, hvor leverandøren er etableret.
Where services are supplied to non-taxable persons, the general rule should continue to be that the place of supply of services is the place where the supplier has established his business.
Hovedreglen for leveringsstedet for tjenesteydelser til både afgiftspligtige og ikke-afgiftspligtige personer finder under visse omstændigheder ikke anvendelse, og der bør i stedet gælde specifikke undtagelser.
In certain circumstances, the general rules as regards the place of supply of services for both taxable and non-taxable persons are not applicable and specified exclusions should apply instead.
Disse undtagelser bør i vid udstrækning baseres på eksisterende kriterier og afspejle princippet om beskatning på forbrugsstedet uden dog at påføre visse handlende uforholdsmæssigt store administrative byrder.
These exclusions should be largely based on existing criteria and reflect the principle of taxation at the place of consumption, while not imposing disproportionate administrative burdens upon certain traders.
Når en afgiftspligtig person modtager tjenesteydelser fra en person, der ikke er etableret i samme medlemsstat, bør »reverse charge«-mekanismen i særlige tilfælde være obligatorisk, hvilket betyder, at den afgiftspligtige person selv bør opgive det relevante momsbeløb for den erhvervede tjenesteydelse.
Where a taxable person receives services from a person not established in the same Member State, the reverse charge mechanism should be obligatory in certain cases, meaning that the taxable person should self-assess the appropriate amount of VAT on the acquired service.
For at forenkle de forpligtelser, der påhviler virksomheder, der udfører aktiviteter i medlemsstater, hvor de ikke er etableret, bør der indføres en ordning, der gør det muligt for sådanne virksomheder at benytte ét elektronisk kontaktsted til identifikation og angivelse af merværdiafgift.
To simplify the obligations on businesses engaging in activities in Member States where they are not established, a scheme should be set up enabling them to have a single point of electronic contact for VAT identification and declaration.
Indtil der er indført en sådan ordning, bør den ordning, der er indført for at lette opfyldelsen af de fiskale forpligtelser for afgiftspligtige personer, der ikke er etableret i Fællesskabet, benyttes.
Until such a scheme is established, use should be made of the scheme introduced to facilitate compliance with fiscal obligations by taxable persons not established within the Community.
For at fremme den korrekte anvendelse af dette direktiv bør alle afgiftspligtige momsregistrerede personer indsende en oversigt over de afgiftspligtige personer og de ikke-afgiftspligtige momsregistrerede juridiske personer, til hvem de har leveret afgiftspligtige tjenesteydelser, der er omfattet af »reverse charge«-mekanismen.
In order to further the correct application of this Directive every taxable person identified for VAT purposes should submit a recapitulative statement of the taxable persons and the non-taxable legal persons identified for VAT purposes to whom he has supplied taxable services which fall under the reverse charge mechanism.
Visse af ændringerne med hensyn til leveringsstedet for tjenesteydelser kan få stor indvirkning på medlemsstaternes budget.
Some of the changes made to the place of supply of services could have a considerable impact on the budget of Member States.
For at sikre en overgang uden problemer bør disse ændringer derfor indføres over en periode.
To ensure a smooth transition these changes should be introduced over time.
Rådet bør i overensstemmelse med punkt 34 i den interinstitutionelle aftale om bedre lovgivning [4] 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 [4], 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.
Direktiv 2006/112/EF bør ændres i overensstemmelse hermed —
Directive 2006/112/EC should therefore be amended accordingly,
Fra den 1. januar 2009 ændres direktiv 2006/112/EF således:
From 1 January 2009, Directive 2006/112/EC is hereby amended as follows:
Artikel 56, stk. 3, affattes således:
in Article 56, paragraph 3 shall be replaced by the following:
Stk. 1, litra j) og k), og stk. 2 anvendes indtil den 31. december 2009.«
Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2009.’;
Stk. 1 anvendes indtil den 31. december 2009.«
Paragraph 1 shall apply until 31 December 2009.’;
Indtil den 31. december 2009 anvender medlemsstaterne artikel 58, litra b), i forbindelse med radio- og tv-spredningstjenester omhandlet i artikel 56, stk. 1, litra j), når de leveres til ikke-afgiftspligtige personer, der er etableret eller har deres bopæl eller sædvanlige opholdssted i en medlemsstat, af en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted uden for Fællesskabet, hvorfra ydelserne leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted har sin bopæl eller sit sædvanlige opholdssted uden for Fællesskabet.«
Until 31 December 2009, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in Article 56(1)(j), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.’;
Bestemmelserne i dette kapitel gælder indtil den 31. december 2014.«
This Chapter shall apply until 31 December 2014.’.
Fra den 1. januar 2010 ændres direktiv 2006/112/EF således:
From 1 January 2010, Directive 2006/112/EC is hereby amended as follows:
Afsnit V, kapitel 3, affattes således:
Chapter 3 of Title V shall be replaced by the following:
Leveringsstedet for tjenesteydelser
Place of supply of services
Med henblik på anvendelse af bestemmelserne om leveringsstedet for tjenesteydelser anses:
For the purpose of applying the rules concerning the place of supply of services:
en afgiftspligtig person, der også udfører aktiviteter eller transaktioner, som ikke betragtes som værende afgiftspligtige leveringer af varer eller tjenesteydelser, jf. artikel 2, stk. 1, for at være afgiftspligtig for alle ydelser, der leveres til ham
a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;
en ikke-afgiftspligtig momsregistreret juridisk person for at være en afgiftspligtig person.
a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.
Ved leveringsstedet for tjenesteydelser til en afgiftspligtig person, der handler i denne egenskab, forstås det sted, hvor denne person har etableret hjemstedet for sin økonomiske virksomhed.
The place of supply of services to a taxable person acting as such shall be the place where that person has established his business.
Hvis de pågældende tjenesteydelser imidlertid leveres til et fast forretningssted, der tilhører den afgiftspligtige person og er beliggende et andet sted end det sted, hvor han har etableret hjemstedet for sin økonomiske virksomhed, forstås ved leveringsstedet for de pågældende tjenesteydelser det sted, hvor det faste forretningssted er beliggende.
However, if those services are provided to a fixed establishment of the taxable person located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located.
I mangel af et sådant hjemsted eller et sådant fast forretningssted er leveringsstedet for tjenesteydelserne det sted, hvor den afgiftspligtige person, der modtager sådanne ydelser, har sin bopæl eller sit sædvanlige opholdssted.
In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the taxable person who receives such services has his permanent address or usually resides.
Ved leveringsstedet for tjenesteydelser til en ikke-afgiftspligtig person forstås det sted, hvor leverandøren har etableret hjemstedet for sin økonomiske virksomhed.
The place of supply of services to a non-taxable person shall be the place where the supplier has established his business.
Hvis de pågældende tjenesteydelser imidlertid leveres af et fast forretningssted, der tilhører leverandøren og er beliggende et andet sted end det sted, hvor han har etableret hjemstedet for sin økonomiske virksomhed, forstås ved leveringsstedet for de pågældende tjenesteydelser det sted, hvor det faste forretningssted er beliggende.
However, if those services are provided from a fixed establishment of the supplier located in a place other than the place where he has established his business, the place of supply of those services shall be the place where that fixed establishment is located.
I mangel af et sådant hjemsted eller et sådant fast forretningssted er leveringsstedet for tjenesteydelser det sted, hvor leverandøren har sin bopæl eller sit sædvanlige opholdssted.
In the absence of such place of establishment or fixed establishment, the place of supply of services shall be the place where the supplier has his permanent address or usually resides.
Tjenesteydelser, der leveres af en formidler
Supply of services by intermediaries
Leveringsstedet for tjenesteydelser, der leveres til ikke-afgiftspligtige personer af en formidler, som handler i andres navn og på andres vegne, er det sted, hvor den underliggende transaktion foretages, i overensstemmelse med dette direktiv.
The place of supply of services rendered to a non-taxable person by an intermediary acting in the name and on behalf of another person shall be the place where the underlying transaction is supplied in accordance with this Directive.
Tjenesteydelser i forbindelse med fast ejendom
Supply of services connected with immovable property
Leveringsstedet for tjenesteydelser i forbindelse med fast ejendom, herunder ydelser fra sagkyndige og ejendomsmæglere, indkvartering i hotelsektoren eller i sektorer med tilsvarende funktion, såsom ferielejre eller campingpladser, overdragelse af brugsrettigheder til fast ejendom samt tjenesteydelser i forbindelse med forberedelse eller koordinering af byggearbejder, som f.eks. ydelser fra arkitekter og tilsynsførende, er det sted, hvor den faste ejendom er beliggende.
The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the immovable property is located.
Befordringsydelser
Supply of transport
Leveringsstedet for personbefordringsydelser er det sted, hvor befordringen finder sted, idet der tages hensyn til de tilbagelagte strækninger.
The place of supply of passenger transport shall be the place where the transport takes place, proportionate to the distances covered.
Leveringsstedet for andre transportydelser til ikke-afgiftspligtige personer end varetransport inden for Fællesskabet er det sted, hvor transporten finder sted, idet der tages hensyn til tilbagelagte strækninger.
The place of supply of the transport of goods, other than the intra-Community transport of goods, to non-taxable persons shall be the place where the transport takes place, proportionate to the distances covered.
Leveringsstedet for ydelser i form af varetransport inden for Fællesskabet til ikke-afgiftspligtige personer er afgangsstedet for transporten.
The place of supply of the intra-Community transport of goods to non-taxable persons shall be the place of departure.
Ved »varetransport inden for Fællesskabet« forstås enhver varetransport med afgangssted og ankomststed på to forskellige medlemsstaters område.
“Intra-Community transport of goods” shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
Ved »afgangssted« forstås det sted, hvor varetransporten rent faktisk påbegyndes, uden medregning af den strækning, der tilbagelægges til det sted, hvor varerne befinder sig, og ved »ankomststed« forstås det sted, hvor varetransporten rent faktisk afsluttes.
“Place of departure” shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and “place of arrival” shall mean the place where transport of the goods actually ends.
Medlemsstaterne kan undlade at lægge moms på den del af varetransporten inden for Fællesskabet til ikke-afgiftspligtige personer,, der er tilbagelagt i farvande, som ikke er en del af Fællesskabets område.
Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.
Tjenesteydelser inden for kultur, kunst, sport, videnskab, undervisning, underholdning og lignende, transportydelser i tilknytning hertil samt vurdering af og arbejde på løsøregenstande
Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
Leveringsstedet for tjenesteydelser i forbindelse med aktiviteter inden for kultur, kunst, sport, videnskab, undervisning, underholdning og lignende, som f.eks. messer og udstillinger, herunder levering af ydelser som arrangører af sådanne aktiviteter, samt for ydelser i tilknytning til disse former for aktiviteter er det sted, hvor disse aktiviteter rent faktisk udøves.
The place of supply of services and ancillary services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, shall be the place where those activities are physically carried out.
Leveringsstedet for følgende tjenesteydelser til en ikke-afgiftspligtig person, er det sted, hvor tjenesteydelserne rent faktisk udføres:
The place of supply of the following services to non-taxable persons shall be the place where the services are physically carried out:
aktiviteter i tilknytning til transport som f.eks. lastning, losning, håndtering og lignende
ancillary transport activities such as loading, unloading, handling and similar activities;
vurdering af og arbejde på løsøregenstande.
valuations of and work on movable tangible property.
Restaurant- og cateringydelser
Supply of restaurant and catering services
Leveringsstedet for restaurant- og cateringydelser, bortset fra de ydelser, der fysisk udføres om bord på skibe, fly eller tog under den del af en personbefordring, der finder sted inden for Fællesskabet, er det sted, hvor disse ydelser rent faktisk udføres.
The place of supply of restaurant and catering services other than those physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be the place where the services are physically carried out.
Udlejning af transportmidler
Hiring of means of transport
Leveringsstedet for korttidsudlejning af et transportmiddel er det sted, hvor transportmidlet rent faktisk stilles til kundens rådighed.
The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer.
Med henblik på stk. 1 forstås ved »korttidsudlejning«, at transportmidlet besiddes eller anvendes i en sammenhængende periode på højst 30 dage og, hvor der er tale om fartøjer, en sammenhængende periode på højst 90 dage.
For the purposes of paragraph 1, “short-term” shall mean the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than ninety days.
Underafdeling 7
Subsection 7
Restaurant- og cateringydelser til forbrug om bord på skibe, fly eller tog
Supply of restaurant and catering services for consumption on board ships, aircraft or trains
Leveringsstedet for restaurant- og cateringydelser, der fysisk udføres om bord på skibe, fly eller tog under den del af en personbefordring, der finder sted inden for Fællesskabet, er afgangsstedet for personbefordringen.
The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation.
Med henblik på stk. 1 forstås ved »den del af en personbefordring, som finder sted inden for Fællesskabet«, den del af en befordring, som uden ophold uden for Fællesskabet foretages 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 en rejsestrækning 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 sættes passagerer af, som er optaget inden for Fællesskabet, eventuelt inden en rejsestrækning 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 som en separat befordring.
In the case of a return trip, the return leg shall be regarded as a separate transport operation.
Underafdeling 8
Subsection 8
Levering af elektroniske tjenesteydelser til ikke-afgiftspligtige personer
Supply of electronic services to non-taxable persons
Leveringsstedet for elektronisk leverede tjenesteydelser, navnlig de ydelser, der er omhandlet i bilag II, er, når de leveres til ikke-afgiftspligtige personer, der er etableret i en medlemsstat eller har deres bopæl eller sædvanlige opholdssted i en medlemsstat, af en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted uden for Fællesskabet, hvorfra ydelserne leveres, eller i mangel af et sådant hjemsted eller et sådant forretningssted har sin bopæl eller sit sædvanlige opholdssted uden for Fællesskabet, det sted, hvor den ikke-afgiftspligtige person er etableret, eller hvor han har sin bopæl eller sit sædvanlige opholdssted.
The place of supply of electronically supplied services, in particular those referred to in Annex II, when supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides.