natgillin/translations-raw huggingface dataset:
I forbindelse med levering af visse ydelser er det tilstrækkeligt, at leverandøren godtgør, at den afgiftspligtige eller ikke-afgiftspligtige kunde til disse ydelser er etableret uden for Fællesskabet, for at leveringen af disse ydelser falder uden for momsens anvendelsesområde.
For certain services, it is sufficient for the supplier to demonstrate that the customer for these services, whether or not a taxable person, is located outside the Community for the supply of those services to fall outside the scope of VAT.
Det bør præciseres, at hvis en afgiftspligtig person, som leverer ydelser til eller modtager ydelser fra en anden medlemsstat, hvoraf momsen alene betales af kunden, tildeles et momsregistreringsnummer, berører dette ikke den afgiftspligtige persons ret til ikke at få sin erhvervelse af varer inden for Fællesskabet pålagt afgifter.
It should be specified that the allocation of a VAT identification number to a taxable person who makes or receives a supply of services to or from another Member State, and for which the VAT is payable solely by the customer, does not affect the right of that taxable person to benefit from non-taxation of his intra-Community acquisitions of goods.
Hvis den afgiftspligtige person imidlertid meddeler sit momsregistreringsnummer til leverandøren i forbindelse med en erhvervelse af varer inden for Fællesskabet, anses den pågældende under alle omstændigheder for at have valgt at være afgiftspligtig for disse transaktioner.
However, if the taxable person communicates his VAT identification number to the supplier in respect of an intra-Community acquisition of goods, he is in any event deemed to have opted to make those transactions subject to VAT.
Det er nødvendigt med en klar definition af restaurant- og cateringydelser og forskellen mellem disse to typer ydelser, og det bør fastlægges, hvordan de skal behandles.
It is necessary to clearly define restaurant and catering services, the distinction between the two, and the appropriate treatment of these services.
For at skabe større klarhed bør transaktionerne, der betragtes om elektronisk leverede ydelser, opføres på en liste, som dog ikke er endelig og udtømmende.
In order to enhance clarity, the transactions identified as electronically supplied services should be listed without the lists being definitive or exhaustive.
Det bør fastslås, at en transaktion, der blot består i samling af de forskellige dele af en maskine, der er leveret af kunden, bør betragtes som levering af ydelser, og desuden bør leveringsstedet fastlægges, når den leveres til en ikke-afgiftspligtig person.
It is necessary, on the one hand, to establish that a transaction which consists solely of assembling the various parts of a machine provided by a customer must be considered as a supply of services, and, on the other hand, to establish the place of such supply when the service is supplied to a non-taxable person.
For at sikre ensartet anvendelse af reglerne om stedet for afgiftspligtige transaktioner bør visse begreber præciseres, som f.eks. hvor hjemstedet for den økonomiske virksomhed, det faste forretningssted, bopælen eller det sædvanlige opholdssted er etableret.
To ensure the uniform application of rules relating to the place of taxable transactions, concepts such as the place where a taxable person has established his business, fixed establishment, permanent address and the place where a person usually resides should be clarified.
Samtidig med, at der tages hensyn til Domstolens retspraksis, bør den praktiske gennemførelse af disse begreber lettes ved at anvende så klare og objektive kriterier som muligt.
While taking into account the case law of the Court of Justice, the use of criteria which are as clear and objective as possible should facilitate the practical application of these concepts.
Der bør fastsættes regler for at sikre en ensartet behandling af leverancer af varer, når en leverandør har overskredet tærsklen for fjernsalg af leverancer til en anden medlemsstat.
Rules should be established to ensure the uniform treatment of supplies of goods once a supplier has exceeded the distance selling threshold for supplies to another Member State.
Det bør præciseres, at det er den strækning, som transportmidlet har tilbagelagt, der er afgørende for, hvilken del af personbefordringen, der har fundet sted i Fællesskabet, og ikke den strækning, som passagererne i transportmidlet har tilbagelagt.
It should be clarified that the journey of the means of transport determines the section of a passenger transport operation effected within the Community, and not the journey of the passengers within it.
Med hensyn til erhvervelse af varer inden for Fællesskabet bør erhvervelsesmedlemsstaten bevare retten til at lægge afgift på erhvervelsen uanset den momsmæssige behandling af transaktionen i afgangsmedlemsstaten.
In the case of intra-Community acquisition of goods, the right of the Member State of acquisition to tax the acquisition should remain unaffected by the VAT treatment of the transaction in the Member States of departure.
Korrekt anvendelse af reglerne om stedet for levering af ydelser afhænger primært af kundens status som afgiftspligtig eller ikke-afgiftspligtig person og af, i hvilken egenskab kunden handler.
The correct application of the rules governing the place of supply of services relies mainly on the status of the customer as a taxable or non-taxable person, and on the capacity in which he is acting.
For at fastslå kundens status som afgiftspligtig person, bør det fastlægges, hvilken dokumentation leverandøren skal have fra kunden.
In order to determine the customer’s status as a taxable person, it is necessary to establish what the supplier should be required to obtain as evidence from his customer.
Det bør præciseres, at når ydelser leveret til en afgiftspligtig person er til privat brug, herunder for kundens personale, kan den afgiftspligtige person ikke betragtes som handlende i sin egenskab af afgiftspligtig person.
It should be clarified that when services supplied to a taxable person are intended for private use, including use by the customer’s staff, that taxable person cannot be deemed to be acting in his capacity as a taxable person.
Med henblik på at fastslå, om kunden handler i sin egenskab af afgiftspligtig person eller ej, er det tilstrækkeligt for leverandøren at få meddelt kundens momsregistreringsnummer for at fastlægge denne egenskab, undtagen hvis leverandøren besidder oplysninger om det modsatte.
Communication by the customer of his VAT identification number to the supplier is sufficient to establish that the customer is acting in his capacity as a taxable person, unless the supplier has information to the contrary.
Det bør ligeledes sikres, at en enkelt ydelse, som ikke blot er erhvervet til forretningsbrug, men også til privat brug, kun beskattes et sted.
It should also be ensured that a single service acquired for the business but also used for private purposes is only taxed in one place.
For præcist at fastlægge kundens etableringssted, skal leverandøren af ydelserne kontrollere de oplysninger, som kunden har givet.
In order to determine the customer’s place of establishment precisely, the supplier of the service is required to verify the information provided by the customer.
Med forbehold af den generelle regel om leveringsstedet for ydelser til en afgiftspligtig person bør der, hvis ydelser leveres til en kunde, som er etableret mere end et sted, være regler for at hjælpe leverandøren med at fastlægge kundens faste forretningssted, hvortil ydelsen leveres, under hensyntagen til omstændighederne.
Without prejudice to the general rule on the place of supply of services to a taxable person, where services are supplied to a customer established in more than one place, there should be rules to help the supplier determine the customer’s fixed establishment to which the service is provided, taking account of the circumstances.
Hvis leverandøren af ydelserne ikke er i stand til at fastlægge dette sted, bør der være regler, der præciserer leverandørens forpligtelser.
If the supplier of the services is not able to determine that place, there should be rules to clarify the supplier’s obligations.
Disse regler bør ikke gribe ind i eller ændre kundens forpligtelser.
Those rules should not interfere with or change the customer’s obligations.
Det bør ligeledes præciseres, på hvilket tidspunkt leverandøren af ydelserne skal fastslå, hvilken status eller egenskab eller hvilket etableringssted kunden har, uanset om denne er en afgiftspligtig person eller ikke-afgiftspligtig person.
The time at which the supplier of the service must determine the status, the capacity and the location of the customer, whether a taxable person or not, should also be specified.
Med forbehold af en generel anvendelse af princippet om misbrug på bestemmelserne i denne forordning er det ikke desto mindre passende at minde specielt om princippets anvendelse i forbindelse med visse af denne forordnings bestemmelser.
Without prejudice to the general application of the principle with respect to abusive practices to the provisions of this Regulation, it is appropriate to draw specific attention to its application to certain provisions of this Regulation.
Visse særlige ydelser såsom overdragelse af tv-spredningsrettigheder til fodboldkampe, oversættelse af tekster, ydelser i form af krav om tilbagebetaling af moms, og formidlerydelser, der leveres til en ikke-afgiftspligtig person, omfatter grænseoverskridende transaktioner eller endog økonomiske aktører, der er etableret uden for Fællesskabet.
Certain specific services such as the assignment of television broadcasting rights in respect of football matches, the translation of texts, services for claiming VAT refunds, and services as an intermediary to a non-taxable person involve cross-border scenarios or even the participation of economic operators established outside the Community.
Det bør præciseres, at ydelser, der leveres af en formidler, som handler i andres navn og på andres vegne, og som medvirker ved indkvartering i hotelsektoren, ikke er omfattet af den specifikke regel om levering af ydelser vedrørende fast ejendom.
It should be specified that services supplied by an intermediary acting in the name and on behalf of another person who takes part in the provision of accommodation in the hotel sector are not governed by the specific rule for the supply of services connected with immovable property.
Når forskellige ydelser, der leveres i forbindelse med en begravelse, indgår i en enkelt ydelse, bør reglen om leveringssted også fastlægges.
Where various services supplied in the framework of organising a funeral form part of a single service, the rule on the place of supply should also be determined.
For at sikre en ensartet behandling af kulturelle, kunstneriske, sportslige, videnskabelige, uddannelsesmæssige og underholdningsmæssige ydelser og andre tilsvarende arrangementer, bør adgangen til sådanne arrangementer og ydelser, der knytter sig til denne adgang, defineres.
In order to ensure uniform treatment of supplies of cultural, artistic, sporting, scientific, educational, entertainment and similar services, admission to such events and ancillary services which are related to admission need to be defined.
Det bør præciseres, hvordan restaurant- og cateringydelser om bord på et transportmiddel skal behandles, når passagertransporten foregår på flere landes område.
It is necessary to clarify the treatment of restaurant services and catering services supplied on board a means of transport when passenger transport is being carried out on the territory of several countries.
Eftersom de specifikke regler for leje af transportmidler afhænger af, hvor længe transportmidlet besiddes eller anvendes, bør det ikke blot fastlægges, hvilke fartøjer og køretøjer der kan betragtes som et »transportmiddel«, men også præciseres, hvordan sådanne ydelser behandles, hvis der er tale om flere på hinanden følgende lejekontrakter.
Given that particular rules for the hiring of a means of transport depend on the duration of its possession or use, it is necessary not only to establish which vehicles should be considered means of transport, but also to clarify the treatment of such a supply where one successive contract follows another.
Stedet, hvor transportmidlet faktisk stilles til kundens rådighed, bør også fastlægges.
It is also necessary to determine the place where a means of transport is actually put at the disposal of the customer.
Under særlige omstændigheder bør et kredit- eller debetkortgebyr, som betales i forbindelse med en transaktion, ikke nedbringe det afgiftspligtige beløb vedrørende transaktionen.
In certain specific circumstances a credit or debit card handling fee which is paid in connection with a transaction should not reduce the taxable amount for that transaction.
Det bør præciseres, at den nedsatte sats kan omfatte telte, campingvogne og beboelsesvogne, der opstilles på campingpladser, og som benyttes til indkvartering.
It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.
»Platinum nobles« bør ikke betragtes som værende omfattet af fritagelserne for valuta, pengesedler og mønter.
Platinum nobles should be treated as being excluded from the exemptions for currency, bank notes and coins.
Det bør præciseres, at den fritagelse, der gælder for levering af ydelser i forbindelse med import af varer, såfremt ydelsens værdi indgår i afgiftsgrundlaget, omfatter transportydelser ved flytning.
It should be specified that the exemption of the supply of services relating to the importation of goods the value of which is included in the taxable amount of those goods should cover transport services carried out during a change of residence.
Varer, der af køber transporteres til et sted uden for Fællesskabet, og som er bestemt til udstyr, brændstof eller forsyninger til transportmidler, som ikke-fysiske personer, såsom offentligretlige organer og sammenslutninger, anvender til ikke-erhvervsmæssige formål, bør ikke kunne omfattes af fritagelserne for udførselstransaktioner.
Goods transported outside the Community by the purchaser thereof and used for the equipping, fuelling or provisioning of means of transport used for non-business purposes by persons other than natural persons, such as bodies governed by public law and associations, should be excluded from the exemption for export transactions.
For at sikre ensartede administrative fremgangsmåder ved beregning af mindstebeløbet for fritagelse ved udførsel af varer, der medtages i rejsendes personlige bagage, bør bestemmelserne om denne beregning harmoniseres.
To guarantee uniform administrative practices for the calculation of the minimum value for exemption on exportation of goods carried in the personal luggage of travellers, the provisions on such calculations should be harmonised.
Det bør præciseres, at den fritagelse, der gælder for visse transaktioner, der sidestilles med udførsel, også gælder for ydelser, der er omfattet af den særlige ordning for elektronisk leverede ydelser.
It should be specified that the exemption for certain transactions treated as exports should also apply to services covered by the special scheme for electronically supplied services.
Organer, der oprettes i henhold rammebestemmelserne for et konsortium for en europæisk forskningsinfrastruktur (ERIC), bør kun betragtes som et internationalt organ med henblik på momsfritagelse, hvis de opfylder visse betingelser.
A body to be set up under the legal framework for a European Research Infrastructure Consortium (ERIC) should only qualify as an international body for the purposes of exemption from VAT where it fulfils certain conditions.
Det bør derfor fastsættes, hvilke betingelser de skal opfylde for at kunne blive momsfritaget.
The features necessary for it to benefit from exemption should therefore be identified.
Varer og ydelser, der leveres som led i diplomatiske og konsulære forbindelser eller til anerkendte internationale organer eller til visse væbnede styrker, er fritaget for moms inden for visse grænser og på visse betingelser.
Supplies of goods and services under diplomatic and consular arrangements, or to recognised international bodies, or to certain armed forces are exempt from VAT subject to certain limits and conditions.
Der bør udformes en fritagelsesattest, således at afgiftspligtige personer, der foretager sådanne leverancer fra en anden medlemsstat, kan dokumentere, at betingelserne for denne momsfritagelse er opfyldt, og at de fastsatte grænser er overholdt.
In order that a taxable person making such a supply from another Member State can establish that the conditions and limits for this exemption are met, an exemption certificate should be established.
Fradragsretten bør også kunne udøves for elektroniske importdokumenter, forudsat at de opfylder de samme krav som papirbaserede dokumenter.
Electronic import documents should also be admitted to exercise the right to deduct, where they fulfil the same requirements as paper-based documents.
Hvis en leverandør af varer eller ydelser har fast forretningssted inden for den medlemsstats område, hvor afgiften er skyldig, bør det præciseres, under hvilke omstændigheder dette forretningssted er betalingspligtigt.
Where a supplier of goods or services has a fixed establishment within the territory of the Member State where the tax is due, the circumstances under which that establishment should be liable for payment of VAT should be specified.
Det bør præciseres, at en afgiftspligtig person, der har etableret hjemstedet for sin økonomiske virksomhed inden for den medlemsstats område, hvor afgiften er skyldig, skal betragtes som en afgiftspligtig person, der er etableret i denne medlemsstat for så vidt angår pligten til at betale afgiften, selv når dette hjemsted ikke deltager i leverancen af varer eller ydelser.
It should be clarified that a taxable person who has established his business within the territory of the Member State where the tax is due must be deemed to be a taxable person established in that Member State for the purposes of liability for the tax, even when that place of business is not involved in the supply of goods or services.
Det bør præciseres, at enhver afgiftspligtig person skal meddele sit momsregistreringsnummer, så snart denne er i besiddelse af det, for visse afgiftspligtige transaktioner, så det bliver muligt at foretage en mere korrekt opkrævning af afgiften.
It should be clarified that every taxable person is required to communicate his VAT identification number, as soon as he has one, for certain taxable transactions in order to ensure fairer collection of the tax.
Særordningen for afgiftspligtige personer, der ikke er etableret i Fællesskabet, og som leverer ydelser ad elektronisk vej til ikke-afgiftspligtige personer, der er etableret eller har bopæl i Fællesskabet, er omfattet af visse betingelser.
The special scheme for taxable persons not established in the Community, supplying services electronically to non-taxable persons established or resident within the Community, is subject to certain conditions.
Vedtagelsen af direktiv 2008/8/EF har medført visse ændringer.
Certain changes result from Directive 2008/8/EC.
Da ændringerne dels vedrører beskatning af langtidsudlejning af transportmidler med virkning fra den 1. januar 2013, og dels beskatning af elektronisk leverede ydelser med virkning fra den 1. januar 2015, bør det præciseres, at de tilsvarende bestemmelser i denne forordning alene finder anvendelse fra disse datoer —
Since those changes concern, on the one hand, the taxation of the long-term hiring of means of transport as from 1 January 2013 and, on the other, the taxation of electronically supplied services as from 1 January 2015, it should be specified that the corresponding Articles of this Regulation apply only as from those dates,
Ved denne forordning træffes foranstaltninger til gennemførelse af visse bestemmelser i afsnit I-V og VII-XII i direktiv 2006/112/EF.
This Regulation lays down measures for the implementation of certain provisions of Titles I to V, and VII to XII of Directive 2006/112/EC.
(AFSNIT I I DIREKTIV 2006/112/EF)
(TITLE I OF DIRECTIVE 2006/112/EC)
Følgende betragtes ikke som erhvervelse af varer inden for Fællesskabet, jf. artikel 2, stk. 1, litra b), i direktiv 2006/112/EF:
The following shall not result in intra-Community acquisitions within the meaning of point (b) of Article 2(1) of Directive 2006/112/EC:
en ikke-afgiftspligtig persons overførsel af et nyt transportmiddel som led i flytning af bopæl, forudsat at det på leveringstidspunktet ikke var muligt at anvende fritagelsen i artikel 138, stk. 2, litra a), i direktiv 2006/112/EF
the transfer of a new means of transport by a non-taxable person upon change of residence provided that the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC could not apply at the time of supply;
en ikke-afgiftspligtig persons tilbageførsel af et nyt transportmiddel til den medlemsstat, hvorfra det oprindelig blev leveret til denne i henhold til fritagelsen i artikel 138, stk. 2, litra a), i direktiv 2006/112/EF.
the return of a new means of transport by a non-taxable person to the Member State from which it was initially supplied to him under the exemption provided for in point (a) of Article 138(2) of Directive 2006/112/EC.
Følgende ydelser er ikke afgiftspligtige, hvis leverandøren godtgør, at det leveringssted, der er fastsat i overensstemmelse med kapitel V, afdeling 4, underafdeling 3 og 4, i denne forordning, er beliggende uden for Fællesskabet, jf. dog artikel 59a, stk. 1, litra b), i direktiv 2006/112/EF:
Without prejudice to point (b) of the first paragraph of Article 59a of Directive 2006/112/EC, the supply of the following services is not subject to VAT if the supplier demonstrates that the place of supply determined in accordance with Subsections 3 and 4 of Section 4 of Chapter V of this Regulation is outside the Community:
fra den 1. januar 2013, den ydelse, der er omhandlet i artikel 56, stk. 2, første afsnit, i direktiv 2006/112/EF
from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC;
fra den 1. januar 2015, de ydelser, der er anført i artikel 58 i direktiv 2006/112/EF
from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC;
de ydelser, der er anført i artikel 59 i direktiv 2006/112/EF.
the services listed in Article 59 of Directive 2006/112/EC.
En afgiftspligtig person, der i henhold til artikel 3 i direktiv 2006/112/EF har ret til ikke at blive pålagt afgifter ved erhvervelse af varer inden for Fællesskabet, beholder denne rettighed, når vedkommende i henhold til artikel 214, stk. 1, litra d) eller e), i nævnte direktiv tildeles et momsregistreringsnummer for de modtagne ydelser, som vedkommende skal betale moms af, eller for de ydelser, som vedkommende selv har leveret inden for en anden medlemsstats område, og for hvilke alene modtageren er betalingspligtig for momsen.
A taxable person who is entitled to non-taxation of his intra-Community acquisitions of goods, in accordance with Article 3 of Directive 2006/112/EC, shall remain so where, pursuant to Article 214(1)(d) or (e) of that Directive, a VAT identification number has been attributed to that taxable person for the services received for which he is liable to pay VAT or for the services supplied by him within the territory of another Member State for which VAT is payable solely by the recipient.
Hvis denne afgiftspligtige person meddeler dette momsregistreringsnummer til en leverandør i forbindelse med erhvervelse af varer inden for Fællesskabet, anses vedkommende dog for at have udnyttet valgmuligheden i artikel 3, stk. 3, i nævnte direktiv.
However, if that taxable person communicates this VAT identification number to a supplier in respect of an intra-Community acquisition of goods, he shall be deemed to have exercised the option provided for in Article 3(3) of that Directive.
(AFSNIT III I DIREKTIV 2006/112/EF)
(TITLE III OF DIRECTIVE 2006/112/EC)