natgillin/translations-raw huggingface dataset:
Medlemsstaterne sikrer, at feeder-instituttet giver deltagerne oplysningerne omhandlet i artikel 64, stk. 1, i direktiv 2009/65/EF på samme måde som foreskrevet i artikel 7 i nærværende direktiv.
Member States shall ensure that the feeder UCITS provides the information to unit-holders pursuant to Article 64(1) of Directive 2009/65/EC in the same manner as prescribed by Article 7 of this Directive.
ANMELDELSESPROCEDURE
NOTIFICATION PROCEDURE
Omfanget de oplysninger, medlemsstaterne skal give adgang til i henhold til artikel 91, stk. 3, i direktiv 2009/65/EF
Scope of the information to be made accessible by Member States in accordance with Article 91(3) of Directive 2009/65/EC
Medlemsstaterne sikrer, at der er adgang til følgende kategorier af oplysninger om de relevante love og administrative bestemmelser i henhold til artikel 91, stk. 3, i direktiv 2009/65/EF:
Member States shall ensure that the following categories of information on the relevant laws, regulations and administrative provisions are made accessible in accordance with Article 91(3) of Directive 2009/65/EC:
definitionen af »markedsføringen (…) af andele i investeringsinstitutter« eller det tilsvarende juridiske udtryk anvendt i national lovgivning eller i praksis
the definition of the term ‘marketing of units of UCITS’ or the equivalent legal term either as stated in national legislation or as developed in practice;
krav til markedsføringsmateriales indhold, form og præsentationsmåde, herunder alle obligatoriske advarsler og restriktioner for anvendelse af bestemte ord eller udtryk
requirements for the contents, format and manner of presentation of marketing communications, including all compulsory warnings and restrictions on the use of certain words or phrases;
nærmere oplysninger om eventuel supplerende information, der kræves oplyst over for investorer, jf. dog kapitel IX i direktiv 2009/65/EF
without prejudice to Chapter IX of Directive 2009/65/EC, details of any additional information required to be disclosed to investors;
nærmere oplysninger om eventuelle undtagelser fra regler eller krav vedrørende ordninger med hensyn til markedsføring, som gælder i den pågældende medlemsstat for bestemte investeringsinstitutter, bestemte aktieklasser i investeringsinstitutter eller bestemte investorkategorier
details of any exemptions from rules or requirements governing arrangements made for marketing applicable in that Member State for certain UCITS, certain share classes of UCITS or certain categories of investors;
krav vedrørende indberetning eller fremsendelse af oplysninger til den pågældende medlemsstats kompetente myndigheder og proceduren for indgivelse af opdaterede versioner af krævede dokumenter
requirements for any reporting or transmission of information to the competent authorities of that Member State, and the procedure for lodging updated versions of required documents;
krav vedrørende honorarer eller andre beløb, der skal betales til de kompetente myndigheder eller andre lovfæstede organer i den pågældende medlemsstat, enten når markedsføringen begynder eller efterfølgende med regelmæssige mellemrum
requirements for any fees or other sums to be paid to the competent authorities or any other statutory body in that Member State, either when marketing commences or periodically thereafter;
krav vedrørende foranstaltninger til sikring af deltagernes muligheder, jf. artikel 92 i direktiv 2009/65/EF
requirements in relation to the facilities to be made available to unit-holders as required by Article 92 of Directive 2009/65/EC;
betingelser for, at et investeringsinstitut i en anden medlemsstat kan afbryde markedsføring af andele af et investeringsinstitut i den pågældende medlemsstat
conditions for the termination of marketing of units of UCITS in that Member State by a UCITS situated in another Member State;
nærmere oplysninger om indholdet af den information, en medlemsstat kræver, skal indgå i anmeldelsesbrevets del B, jf. artikel 1 i Kommissionens forordning (EU) nr. 584/2010 af 1. juli 2010 om gennemførelse af Europa-Parlamentets og Rådets direktiv 2009/65/EF for så vidt angår form og indhold af standardmodellen til anmeldelse og erklæring om investeringsinstituttet, brug af elektronisk kommunikation mellem kompetente myndigheder i forbindelse med anmeldelser og procedurer i forbindelse med kontroller og undersøgelser på stedet samt udveksling af oplysninger mellem kompetente myndigheder [6]
detailed contents of the information required by a Member State to be included in Part B of the notification letter as referred to in Article 1 of Commission Regulation (EU) No 584/2010 of 1 July 2010 implementing Directive 2009/65/EC of the European Parliament and of the Council as regards the form and content of standard notification letter and UCITS attestation, the use of electronic communication between competent authorities for the purpose of notification, and procedures for on-the-spot verifications and investigations and the exchange of information between competent authorities [6];
den e-mail-adresse, der er angivet med henblik på anvendelsen af artikel 32.
the e-mail address designated for the purpose of Article 32.
Medlemsstaterne giver oplysningerne omhandlet i stk. 1 i form af en beskrivelse med ord eller en kombination af en beskrivelse med ord og en række henvisninger eller link til kildedokumenter.
Member States shall give the information listed in paragraph 1 in the form of a narrative description, or a combination of a narrative description and a series of references or links to source documents.
Adgang til dokumenter for et investeringsinstituts værtsland
UCITS host Member State's access to documents
Medlemsstaterne kræver, at investeringsinstitutterne sikrer, at der er adgang til et elektronisk eksemplar af alle dokumenter, der er omhandlet i artikel 93, stk. 2, i direktiv 2009/65/EF, på investeringsinstituttets websted eller på et websted hos det administrationsselskab, der administrerer det pågældende investeringsinstitut, eller på et andet websted, som investeringsinstituttet har angivet i det anmeldelsesbrev, det har fremsendt i henhold til artikel 93, stk. 1, i direktiv 2009/65/EF, eller eventuelle opdateringer af det.
Member States shall require UCITS to ensure that an electronic copy of each document referred to in Article 93(2) of Directive 2009/65/EC is made available on a website of the UCITS, or a website of the management company that manages that UCITS, or on another website designated by the UCITS in the notification letter submitted in accordance with Article 93(1) of Directive 2009/65/EC or any updates of it.
Alle dokumenter, der gives adgang til på et websted, skal forelægges i et almindelig anvendt elektronisk format.
Any document made available on a website shall be provided in an electronic format in common use.
Medlemsstaterne kræver, at investeringsinstitutterne sikrer, at investeringsinstituttets værtsland har adgang til webstedet omhandlet i stk. 1.
Member States shall require UCITS to ensure that the UCITS host Member State has access to the website referred to in paragraph 1.
Opdatering af dokumenter
Updates of documents
De kompetente myndighed angiver en e-mail-adresse, hvortil sendes anmeldelser af opdateringer og ændringer af dokumenterne omhandlet i artikel 93, stk. 2, i direktiv 2009/65/EF, jf. artikel 93, stk. 7, i samme direktiv.
Competent authorities shall designate an e-mail address for the purpose of receiving notification of updates and amendments to the documents referred to in Article 93(2) of Directive 2009/65/EC, pursuant to Article 93(7) of that Directive.
Medlemsstaterne tillader, at investeringsinstitutterne anmelder opdateringer og ændringer af dokumenterne omhandlet i artikel 93, stk. 2, i direktiv 2009/65/EF, jf. artikel 93, stk. 7, i direktiv 2009/65/EF, pr. e-mail, som sendes til e-mail-adressen omhandlet i stk. 1.
Member States shall allow UCITS to notify any update or amendment to the documents referred to in Article 93(2) of Directive 2009/65/EC, pursuant to Article 93(7) of Directive 2009/65/EC by e-mail to be sent to the e-mail address referred to in paragraph 1.
En e-mail, der anmelder en sådan opdatering eller ændring, kan enten indeholde en beskrivelse af opdateringen eller ændringen eller en ny version af dokumentet som en vedhæftet fil.
The e-mail notifying such an update or amendment may either describe the update or the amendment that has been made, or provide a new version of the document as an attachment.
Medlemsstaterne kræver, at dokumenter, der er vedhæftet en e-mail som omhandlet i stk. 2, fremsendes af investeringsinstituttet i et almindelig anvendt elektronisk format.
Member States shall require that any document attached to the e-mail referred to in paragraph 2, shall be provided by UCITS in a commonly used electronic format.
Udvikling af fælles edb-systemer
Development of common data processing systems
For at give de kompetente myndigheder i investeringsinstituttets værtsland lettere adgang til oplysningerne eller dokumenterne omhandlet i artikel 93, stk. 1, 2 og 3, i direktiv 2009/65/EF, jf. artikel 93, stk. 7, i samme direktiv, kan medlemsstaternes kompetente myndigheder koordinere, at der oprettes avancerede edb- og centrallagersystemer, der er fælles for alle medlemsstater.
In order to facilitate access by the competent authorities of the UCITS host Member States to the information or documents referred to in Article 93(1), (2) and (3) of Directive 2009/65/EC, for the purpose of Article 93(7) of that Directive, competent authorities of Member States may coordinate the establishment of sophisticated electronic data processing and central storage systems common to all Member States.
Koordineringen mellem medlemsstaterne omhandlet i stk. 1 foregår i Det Europæiske Værdipapirtilsynsudvalg.
The coordination between Member States referred to in paragraph 1 shall take place in the Committee of European Securities Regulators.
De sætter dog de nødvendige love og administrative bestemmelser i kraft for at efterkomme artikel 7 og 29 senest den 31. december 2013.
However, they shall bring into force the laws, regulations and administrative provisions necessary to comply with Articles 7 and 29 by 31 December 2013 at the latest.
Muligheden for at overføre aktiver i form af naturalier til master-instituttet bør især hjælpe de feeder-institutter, der i forvejen har varetaget et investeringsinstituts aktiviteter, herunder et andet master-instituts feeder-institut, for at undgå transaktionsomkostninger som følge af salget af aktiver, som såvel feeder-instituttet som master-instituttet har investeret i. Feeder-instituttet bør endvidere, hvis det ønsker det, være i stand til at modtage aktiver i form af naturalier fra master-instituttet, da det kan hjælpe til at reducere transaktionsomkostningerne og undgå negative skattemæssige konsekvenser.
The possibility of transferring assets in kind to the master UCITS should in particular help those feeder UCITS which have already been carrying on activities as a UCITS, including a feeder UCITS of a different master UCITS, to avoid transaction costs arising from the sale of assets which both the feeder UCITS and the master UCITS have invested in. The feeder UCITS should also be able to receive, if it so wishes, assets in kind from the master UCITS, since this may help to reduce transaction costs and to avoid negative tax implications.
Aftalen om udveksling af oplysninger bør imidlertid indeholde krav om, at hverken master-instituttets og feeder-instituttets depositar varetager opgaver, der er forbudte eller ikke er foreskrevet i deres hjemlands nationale lovgivning.
The information-sharing agreement should however require neither the depositary of the master UCITS nor of the feeder UCITS to carry out tasks which are forbidden or not provided for under the national law of their home Member State.
Berigtigelse til Kommissionens direktiv 2010/42/EU af 1. juli 2010 om gennemførelse af Europa-Parlamentets og Rådets direktiv 2009/65/EF for så vidt angår visse bestemmelser om fusioner af fonde, master-feeder-strukturer og anmeldelsesprocedure
Corrigendum to Commission Directive 2010/42/EU of 1 July 2010 implementing Directive 2009/65/EC of the European Parliament and of the Council as regards certain provisions concerning fund mergers, master-feeder structures and notification procedure
(Den Europæiske Unions Tidende L 176 af 10. juli 2010)
(Official Journal of the European Union L 176 of 10 July 2010)
I titlen i indholdsfortegnelsen på omslaget samt på side 28:
On the cover page and on page 28, the Directive number in the title:
»Kommissionens direktiv 2010/42/EU«
‘Commission Directive 2010/42/EU …’,
»Kommissionens direktiv 2010/44/EU«.
‘Commission Directive 2010/44/EU …’.
Rådets direktiv 2010/45/EU
Council Directive 2010/45/EU
om ændring af direktiv 2006/112/EF om det fælles merværdiafgiftssystem for så vidt angår faktureringsreglerne
amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing
Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem [1] fastsætter betingelser og regler for merværdiafgift (i det følgende benævnt »moms«) i forbindelse med fakturaer med henblik på at sikre, at det indre marked kan fungere efter hensigten.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [1] lays down conditions and rules concerning value added tax (hereinafter ‘VAT’) with respect to invoices, in order to ensure the proper functioning of the internal market.
Kommissionen har i henhold til det nævnte direktivs artikel 237 forelagt en rapport, hvori den i lyset af den teknologiske udvikling peger på visse vanskeligheder i forbindelse med elektronisk fakturering og på visse andre områder, hvor momsreglerne bør forenkles for at få det indre marked til at fungere bedre.
In accordance with Article 237 of that Directive, the Commission has presented a report which identifies, in the light of technological developments, certain difficulties with regard to electronic invoicing and which, in addition, identifies certain other areas in which the VAT rules should be simplified with a view to improving the functioning of the internal market.
Der er behov for tilstrækkelig registrering, for at medlemsstaterne kan føre kontrol med varer, der midlertidigt overføres fra en medlemsstat til en anden, og det bør derfor præciseres, at registrene skal indeholde oplysninger om værdiansættelse af varer, der midlertidigt overføres mellem medlemsstaterne.
Since record keeping needs to be sufficient to allow Member States to control goods moving temporarily from one Member State to another, it should be made clear that record keeping is to include details of valuations on goods moving temporarily between Member States.
Når varer overføres til en anden medlemsstat med henblik på værdiansættelse, bør det desuden ikke anses for momspligtig levering af varer.
Also, transfers of goods for valuation purposes to another Member State should not be regarded as a supply of goods for VAT purposes.
Reglerne om, hvornår momsen på leveringer og erhvervelser af varer inden for Fællesskabet forfalder, bør præciseres for at sikre, at oplysningerne i de oversigter, der indsendes, er ensartede, og at oplysningerne udveksles tilstrækkelig hurtigt ved hjælp af disse oversigter.
The rules concerning the chargeability of VAT on intra-Community supplies of goods and on intra-Community acquisitions of goods should be clarified in order to ensure the uniformity of the information submitted in recapitulative statements and the timeliness of the exchange of information by means of those statements.
Desuden bør løbende leverancer af varer fra en medlemsstat til en anden, der gennemføres i løbet af mere end én kalendermåned, anses for at finde sted ved udgangen af hver kalendermåned.
It is furthermore appropriate that the continuous supply of goods from one Member State to another over a period of more than one calendar month should be regarded as being completed at the end of each calendar month.
For at hjælpe små og mellemstore virksomheder, der har vanskeligt ved at betale moms til den kompetente myndighed, før de har modtaget betaling fra deres kunder, bør medlemsstaterne have mulighed for at tillade, at momsen opgøres efter en kasseregnskabsordning, hvor leverandøren betaler moms til den kompetente myndighed, når han modtager betalingen for en leverance, og hvor han opnår fradragsret, når han betaler for en leverance.
To help small and medium-sized enterprises that encounter difficulties in paying VAT to the competent authority before they have received payment from their customers, Member States should have the option of allowing VAT to be accounted using a cash accounting scheme which allows the supplier to pay VAT to the competent authority when he receives payment for a supply and which establishes his right of deduction when he pays for a supply.
Det bør gøre det muligt for medlemsstaterne at indføre en valgfri kasseregnskabsordning, der ikke forringer likviditeten med hensyn til momsindtægter.
This should allow Member States to introduce an optional cash accounting scheme that does not have a negative effect on cash flow relating to their VAT receipts.
For at skabe retssikkerhed for virksomhederne med hensyn til deres faktureringsforpligtelser bør det tydeligt præciseres, hvilken medlemsstats faktureringsregler der finder anvendelse.
To provide legal certainty for businesses regarding their invoicing obligations, it should be clearly stated which Member State’s invoicing rules apply.
Med henblik på at få det indre marked til at fungere bedre bør der pålægges en harmoniseret frist for udstedelse af fakturaer i forbindelse med visse grænseoverskridende leveringer.
With a view to improving the functioning of the internal market, it is necessary to impose a harmonised time limit for the issue of an invoice with respect to certain cross-border supplies.
Visse krav om, hvilke oplysninger der skal anføres på fakturaer, bør ændres for at gøre det muligt at forbedre afgiftskontrollen, sikre en mere ensartet behandling af grænseoverskridende og indenlandske leverancer og fremme elektronisk fakturering.
Certain requirements concerning the information to be provided on invoices should be amended to allow better control of the tax, to create a more uniform treatment between cross-border and domestic supplies and to help promote electronic invoicing.
Anvendelse af elektronisk fakturering kan medvirke til at sænke virksomhedernes omkostninger og gøre dem mere konkurrencedygtige, og derfor bør de nuværende momskrav i forbindelse med elektronisk fakturering revideres for at fjerne eksisterende byrder og forhindringer.
Since the use of electronic invoicing can help businesses to reduce costs and be more competitive, current VAT requirements on electronic invoicing should be revised to remove existing burdens and barriers to uptake.
Papirfakturaer og elektroniske fakturaer bør behandles ens, og den administrative byrde på papirfakturering bør ikke øges.
Paper invoices and electronic invoices should be treated equally and the administrative burden on paper invoicing should not increase.
Ligebehandlingen bør også gælde for skattemyndighedernes kompetencer.
Equal treatment should also apply as regards the competences of tax authorities.
Deres kontrolkompetencer og de afgiftspligtige personers rettigheder og forpligtelser bør være de samme, hvad enten en afgiftspligtig person vælger at udstede fakturaer i papirform eller i elektronisk form.
Their control competences and the rights and obligations of taxable persons should apply equally whether a taxable person chooses to issue paper invoices or electronic invoices.
Fakturaerne skal afspejle faktiske leverancer, og deres ægthed, integritet og læselighed bør derfor sikres.
Invoices must reflect actual supplies and their authenticity, integrity and legibility should therefore be ensured.
Virksomhedskontrol kan anvendes for at etablere pålidelige revisionsspor, der forbinder fakturaer og leverancer og dermed sikrer, at enhver faktura (hvad enten den er i papirform eller elektronisk) opfylder disse krav.
Business controls can be used to establish reliable audit trails linking invoices and supplies, thereby ensuring that any invoice (whether on paper or in electronic form) complies with those requirements.
Ægtheden og integriteten af elektroniske fakturaer kan også sikres ved at anvende visse eksisterende teknologier såsom elektronisk dataudveksling (EDI) og avancerede elektroniske signaturer.
The authenticity and integrity of electronic invoices can also be ensured by using certain existing technologies, such as Electronic Data Interchange (EDI) and advanced electronic signatures.
Eftersom der imidlertid også findes andre teknologier, bør afgiftspligtige personer ikke pålægges at anvende en bestemt teknologi til elektronisk fakturering.
However, since other technologies exist, taxable persons should not be required to use any particular electronic-invoicing technology.
Det bør tydeliggøres, at hvor en afgiftspligtig person opbevarer fakturer, som vedkommende har udstedt eller modtaget, bør den medlemsstat, hvor der skal betales afgift, sammen med den medlemsstat, hvor den afgiftspligtige person er etableret, af kontrolhensyn have adgang til disse fakturaer.
It should be clarified that, where a taxable person stores online invoices which he has issued or received, the Member State in which the tax is due, in addition to the Member State in which the taxable person is established, should have the right to access those invoices for control purposes.
Målene for dette direktiv, nemlig at forenkle, modernisere og harmonisere reglerne om momsfakturering, kan ikke i tilstrækkelig grad opfyldes af medlemsstaterne og kan derfor bedre nås på EU-plan; Unionen kan derfor træffe foranstaltninger i overensstemmelse med nærhedsprincippet, jf. traktatens artikel 5.
Since the objectives of this Directive regarding the simplification, modernisation and harmonisation of the VAT invoicing rules cannot be sufficiently achieved by the Member States and can therefore be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty.
I overensstemmelse med punkt 34 i den interinstitutionelle aftale om bedre lovgivning [2] tilskyndes medlemsstaterne til, både i egen og Unionens interesse, at udarbejde og offentliggøre deres egne oversigter, der så vidt muligt viser overensstemmelsen mellem dette direktiv og gennemførelsesforanstaltningerne.
In accordance with point 34 of the Interinstitutional Agreement on better lawmaking [2], Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.
Ændringer af direktiv 2006/112/EF
Amendments to Directive 2006/112/EC
I direktiv 2006/112/EF foretages følgende ændringer:
Directive 2006/112/EC is amended as follows:
artikel 17, stk. 2, litra f), affattes således:
in Article 17(2), point (f) is replaced by the following:
levering af en ydelse, der præsteres for den afgiftspligtige person og består i værdiansættelse af eller arbejde på en vare, som rent faktisk udføres på den medlemsstats område, hvor forsendelsen eller transporten af varen afsluttes, forudsat at varen efter værdiansættelsen eller 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 in valuations of, or 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 valued or worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;’;
artikel 64, stk. 2, affattes således:
in Article 64, paragraph 2 is replaced by the following: