natgillin/translations-raw huggingface dataset:
Med henblik på at sikre en ensartet anvendelse af Unionens lovgivningsmæssige ramme for det audiovisuelle område i alle medlemsstater nedsatte Kommissionen ERGA ved Kommissionens afgørelse af 3. februar 2014.
Regulation (EU) 2016/679 of the European Parliament and the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
ERGA's opgave er at yde teknisk ekspertise til Kommissionen i dens bestræbelser for at sikre en konsekvent gennemførelse af direktiv 2010/13/EU i alle medlemsstater og lette samarbejdet mellem de nationale tilsynsmyndigheder eller -organer og mellem de nationale tilsynsmyndigheder eller -organer og Kommissionen.
Regulation (EU) 2015/2120 of the European Parliament and of the Council of 25 November 2015 laying down measures concerning open internet access and amending Directive 2002/22/EC on universal service and users' rights relating to electronic communications networks and services and Regulation (EU) No 531/2012 on roaming on public mobile communications networks within the Union (OJ L 310, 26.11.2015, p. 1).
Medlemsstaterne sætter de nødvendige love og administrative bestemmelser i kraft for at efterkomme dette direktiv senest den 19. september 2020.
Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market (OJ L 178, 17.7.2000, p. 1).
De meddeler straks Kommissionen teksten til disse love og bestemmelser.
Directive 2005/29/EC of the European Parliament and of the Council of 11 May 2005 concerning unfair business-to-consumer commercial practices in the internal market and amending Council Directive 84/450/EEC, Directives 97/7/EC, 98/27/EC and 2002/65/EC of the European Parliament and of the Council and Regulation (EC) No 2006/2004 of the European Parliament and of the Council (‘Unfair Commercial Practices Directive’) ( OJ L 149, 11.6.2005, p. 22).
I betragtning af den rolle, som udbyderne spiller med hensyn til det indhold, der leveres via videodelingsplatformstjenester, bør de passende foranstaltninger for at beskytte mindreårige og offentligheden vedrøre tilrettelæggelsen af indholdet og ikke selve indholdets art. De krav, der er fastsat i direktiv 2010/13/EU i den henseende, bør derfor gælde med forbehold af artikel 12-14 i direktiv 2000/31/EF, som rummer en fritagelse for ansvar for ulovlige oplysninger, der transmitteres, eller oplagres automatisk, mellemliggende og midlertidigt, eller oplagres af visse udbydere af informationssamfundstjenester.
Directive 2003/33/EC of the European Parliament and of the Council of 26 May 2003 on the approximation of the laws, regulations and administrative provisions of the Member States relating to the advertising and sponsorship of tobacco products (OJ L 152, 20.6.2003, p. 16).
Med henblik på stk. 1 og 2 fastlægges passende foranstaltninger i lyset af det pågældende indholds art, den skade, som det kan forvolde, karakteristikaene ved den kategori af personer, der skal beskyttes, og de rettigheder og legitime interesser, der er på spil, herunder hos udbyderne af videodelingsplatforme og de brugere, der har skabt eller uploadet indholdet, samt offentlighedens interesse.
Directive 2014/40/EU of the European Parliament and of the Council of 3 April 2014 on the approximation of the laws, regulations and administrative provisions of the Member States concerning the manufacture, presentation and sale of tobacco and related products and repealing Directive 2001/37/EC (OJ L 127, 29.4.2014, p. 1).
Formand
Commission Decision C(2014) 462 final of 3 February 2014 on establishing the European Regulators Group for Audiovisual Media Services.
Formand
OJ C 369, 17.12.2011, p. 14.
Kommissionens direktiv (EU) 2018/1846
Commission Directive (EU) 2018/1846
om ændring af bilagene til Europa-Parlamentets og Rådets direktiv 2008/68/EF om indlandstransport af farligt gods af hensyn til den videnskabelige og tekniske udvikling
amending the Annexes to Directive 2008/68/EC of the European Parliament and of the Council on the inland transport of dangerous goods to take into account scientific and technical progress
under henvisning til Europa-Parlamentets og Rådets direktiv 2008/68/EF af 24. september 2008 om indlandstransport af farligt gods, særlig artikel 8, stk. 1, og
Having regard to Directive 2008/68/EC of the European Parliament and of the Council of 24 September 2008 on inland transport of dangerous goods, and in particular Article 8(1) thereof,
Bestemmelserne i disse internationale aftaler ajourføres hvert andet år.
The provisions of those international agreements are updated every two years.
Som følge heraf finder de senest ændrede udgaver anvendelse fra den 1. januar 2019 med en overgangsperiode frem til den 30. juni 2019.
Consequently, the last amended versions of those agreements shall apply as from 1 January 2019, with a transitional period up to 30 June 2019.
Bilag I, del I.1, bilag II, del II.1, og bilag III, del III.1, til direktiv 2008/68/EF bør derfor ændres.
Section I.1 of Annex I, Section II.1 of Annex II and Section III.1 of Annex III to Directive 2008/68/EC should therefore be amended accordingly.
Bilag A og B til ADR, som finder anvendelse fra den 1. januar 2019, dog således at »kontraherende part« erstattes med »medlemsstat«, hvis det er relevant.«
Annexes A and B to the ADR, as applicable with effect from 1 January 2019, it being understood that ‘contracting party’ is replaced by ‘Member State’ as appropriate.’;
Bilag til RID, som angivet i appendiks C til COTIF, som finder anvendelse fra den 1. januar 2019, dog således at »kontraherende stat til RID« erstattes med »medlemsstat«, hvis det er relevant.«
Annex to the RID, appearing in Appendix C to the COTIF, as applicable with effect from 1 January 2019, it being understood that ‘RID Contracting State’ is replaced by ‘Member State’ as appropriate.’;
Bestemmelser i bilaget til ADN, som finder anvendelse fra den 1. januar 2019, samt artikel 3(f), 3(h), 8(1) og 8(3) i ADN, dog således at »kontraherende part« erstattes med »medlemsstat«, hvis det er relevant.«
Annexed Regulations to the ADN, as applicable with effect from 1 January 2019, as well as Articles 3(f), 3(h), 8(1), 8(3) of the ADN, it being understood that ‘contracting party’ is replaced by ‘Member State’ as appropriate.’.
Medlemsstaterne sætter de nødvendige love og administrative bestemmelser i kraft for at efterkomme dette direktiv senest den 30. juni 2019.
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 30 June 2019 at the latest.
Rådets direktiv (EU) 2018/1910
Council Directive (EU) 2018/1910
om ændring af direktiv 2006/112/EF, for så vidt angår harmonisering og forenkling af visse regler i det fælles merværdiafgiftssystem for beskatning af samhandelen mellem medlemsstaterne
amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States
I 1967, da Rådet indførte det fælles merværdiafgiftssystem (»moms«) ved Rådets første direktiv 67/227/EØF og Rådets andet direktiv 67/228/EØF, afgav man samtidig et løfte om at oprette et endeligt momssystem, som skulle fungere inden for Det Europæiske Fællesskab på samme måde som inden for en medlemsstat.
In 1967, when the Council adopted the common system of value added tax (VAT) by means of First Council Directive 67/227/EEC and Second Council Directive 67/228/EEC, the commitment was made to establish a definitive VAT system operating within the European Community in the same way as it would within a single Member State.
Eftersom de politiske og tekniske betingelser for et sådant system ikke var til stede, da de fiskale grænser mellem medlemsstaterne blev afskaffet i slutningen af 1992, blev der vedtaget overgangsordninger for moms.
Since the political and technical conditions were not ripe for such a system when the fiscal frontiers between Member States were abolished by the end of 1992, transitional VAT arrangements were adopted.
I henhold til Rådets direktiv 2006/112/EF skal disse overgangsordninger erstattes af en endelig ordning.
Council Directive 2006/112/EC provides that those transitional arrangements have to be replaced by definitive arrangements.
Kommissionen fremsatte i overensstemmelse med sin meddelelse af 7. april 2016 om en handlingsplan for moms et forslag med elementerne i et endeligt momssystem for den grænseoverskridende samhandel mellem virksomheder i medlemsstaterne, som ville tage udgangspunkt i princippet om beskatning af grænseoverskridende levering af varer i bestemmelsesmedlemsstaten.
In accordance with its communication of 7 April 2016 on an action plan on VAT, the Commission put forward a proposal setting out the elements for a definitive VAT system for cross-border business-to-business (B2B) trade between Member States that would be based on the principle of taxation of cross-border supplies of goods in the Member State of destination.
I sine konklusioner af 8. november 2016 opfordrede Rådet Kommissionen til at foretage visse forbedringer af EU's momsregler for grænseoverskridende transaktioner, nærmere bestemt i forbindelse med momsregistreringsnummerets betydning for fritagelsen af leveringer inden for Fællesskabet, konsignationslagre, kædetransaktioner og bevis for transport med henblik på fritagelse af transaktioner inden for Fællesskabet.
The Council, in its conclusions of 8 November 2016, invited the Commission to make certain improvements to the Union VAT rules for cross-border transactions with regard to the role of the VAT identification number in the context of the exemption for intra-Community supplies, call-off stock arrangements, chain transactions and the proof of transport for the purposes of the exemption for intra-Community transactions.
I lyset af Rådets anmodning, og eftersom det vil tage adskillige år at gennemføre det endelige momssystem for samhandelen inden for Fællesskabet, forekommer disse særlige foranstaltninger hensigtsmæssige med henblik på at harmonisere og forenkle visse ordninger for virksomhederne.
In light of the request made by the Council and that it will take several years for the definitive VAT system for intra-Community trade to be implemented, these specific measures, intended to harmonise and simplify certain arrangements for businesses, are appropriate.
Konsignationslagre vedrører den situation, hvor leverandøren på tidspunktet for transport af varerne til en anden medlemsstat allerede er bekendt med identiteten af den erhverver, som disse varer vil blive leveret til på et senere tidspunkt, og efter at de er ankommet til bestemmelsesmedlemsstaten.
Call-off stock refers to the situation where, at the time of the transport of goods to another Member State, the supplier already knows the identity of the person acquiring the goods, to whom these goods will be supplied at a later stage and after they have arrived in the Member State of destination.
Dette giver i øjeblikket anledning til en transaktion, der sidestilles med levering (i varernes afgangsmedlemsstat), og en transaktion, der sidestilles med erhvervelse inden for Fællesskabet (i varernes ankomstmedlemsstat), efterfulgt af en »indenlandsk levering« i ankomstmedlemsstaten, hvilket kræver, at leverandøren er momsregistreret i sidstnævnte medlemsstat.
This currently gives rise to a deemed supply (in the Member State of departure of the goods) and a deemed intra-Community acquisition (in the Member State of arrival of the goods), followed by a ‘domestic’ supply in the Member State of arrival, and requires the supplier to be identified for VAT purposes in that Member State.
For at undgå dette bør sådanne transaktioner, når de foregår mellem to afgiftspligtige personer, på visse betingelser anses for at give anledning til en enkelt fritaget levering i afgangsmedlemsstaten og en enkelt erhvervelse inden for Fællesskabet i ankomstmedlemsstaten.
To avoid this, such transactions, where they take place between two taxable persons should be, under certain conditions, considered to give rise to one exempt supply in the Member State of departure and one intra-Community acquisition in the Member State of arrival.
Kædetransaktioner er på hinanden følgende leveringer af varer, som er genstand for en enkelt transport inden for Fællesskabet.
Chain transactions refer to successive supplies of goods which are subject to a single intra-Community transport.
Varebevægelser inden for Fællesskabet bør udelukkende henføres til en enkelt levering, og det bør kun være muligt at momsfritage denne ene levering inden for Fællesskabet.
The intra-Community movement of the goods should only be ascribed to one of the supplies, and only that supply should benefit from the VAT exemption provided for the intra-Community supplies.
De øvrige leveringer i kæden bør beskattes og kan kræve, at leverandøren er momsregistreret i leveringsmedlemsstaten.
The other supplies in the chain should be taxed and could require the VAT identification of the supplier in the Member State of supply.
For at undgå at medlemsstaterne anvender forskellige fremgangsmåder, hvilket kan føre til dobbelt påligning eller ikkepåligning af afgifter, og for at øge retssikkerheden for operatørerne bør der indføres en fælles regel om, at en transport af varer på visse betingelser bør henføres til en enkelt levering inden for kædetransaktionen.
In order to avoid different approaches amongst Member States, which may lead to double taxation or non-taxation, and in order to enhance legal certainty for operators, a common rule should be established that, provided certain conditions are met, the transport of the goods should be attributed to one supply within the chain of transactions.
Med hensyn til forbindelsen mellem momsregistreringsnummeret og fritagelsen for levering af varer i samhandelen inden for Fællesskabet foreslås det, at indførelsen i momsinformationsudvekslingssystemet (VIES) af det momsregistreringsnummer, som tildeles erhververen af varerne af en anden medlemsstat end den, hvor transporten af varerne påbegyndes, gøres til en materiel betingelse i stedet for en formel betingelse for anvendelsen af en fritagelse, sammen med betingelsen om, at varerne skal transporteres uden for leveringsmedlemsstaten.
As regards the VAT identification number in relation to the exemption for the supply of goods in the intra-Community trade, it is proposed that the inclusion of the VAT identification number of the person acquiring the goods in the VAT Information Exchange System (VIES), assigned by a Member State other than that in which the transport of the goods begins, become, in addition to the condition of transport of the goods outside the Member State of supply, a substantive condition for the application of exemption rather than a formal requirement.
Endvidere er VIES-oversigten væsentlig for at underrette ankomstmedlemsstaten om tilstedeværelsen af varer på dens område, og den spiller derfor en afgørende rolle i kampen mod svig i Unionen.
Furthermore, the VIES listing is essential for informing the Member State of arrival of the presence of goods in its territory and is therefore a key element in the fight against fraud in the Union.
Af denne grund bør medlemsstaterne sikre, at fritagelsen ikke bør finde anvendelse, når en leverandør ikke opfylder sine forpligtelser vedrørende VIES-oversigten, medmindre leverandøren handler i god tro, dvs. at vedkommende behørigt kan begrunde sine mangler vedrørende momsoversigten over for de kompetente skattemyndigheder, hvilket også kan omfatte, at leverandøren på dette tidspunkt giver de korrekte oplysninger som påkrævet i medfør af artikel 264 i direktiv 2006/112/EF.
For that reason, Member States should ensure that, where the supplier does not comply with his VIES listing obligations, the exemption should not apply except where the supplier is acting in good faith, that is to say, where he can duly justify before the competent tax authorities any of his shortcomings relating to the recapitulative statement, which could also include at that time the provision by the supplier of the correct information as required under Article 264 of Directive 2006/112/EC.
Målet for dette direktiv, nemlig bedre anvendelse af momsordningerne i samhandelen mellem virksomhederne på tværs af grænserne, kan ikke i tilstrækkelig grad opfyldes af medlemsstaterne, men kan på grund af handlingens omfang og virkninger bedre nås på EU-plan; Unionen kan derfor vedtage foranstaltninger i overensstemmelse med nærhedsprincippet, jf. artikel 5 i traktaten om Den Europæiske Union.
Since the objective of this Directive, namely the improved operation of VAT arrangements in the context of cross-border B2B trade, cannot be sufficiently achieved by the Member States, but can rather, by reason of its scale and effect, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
I henhold til den fælles politiske erklæring af 28. september 2011 fra medlemsstaterne og Kommissionen om forklarende dokumenter har medlemsstaterne forpligtet sig til i tilfælde, hvor det er berettiget, at lade meddelelsen af gennemførelsesforanstaltninger ledsage af et eller flere dokumenter, der forklarer forholdet mellem et direktivs bestanddele og de tilsvarende dele i de nationale gennemførelsesinstrumenter.
In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents, Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
En afgiftspligtig persons overførsel af en vare fra sin virksomhed til en anden medlemsstat i henhold til en konsignationsaftale sidestilles ikke med levering af varer mod vederlag.
The transfer by a taxable person of goods forming part of his business assets to another Member State under call-off stock arrangements shall not be treated as a supply of goods for consideration.
Med henblik på denne artikel anses en konsignationsaftale for at foreligge, når følgende betingelser er opfyldt:
For the purposes of this Article, call-off stock arrangements shall be deemed to exist where the following conditions are met:
varerne forsendes eller transporteres af en afgiftspligtig person eller af en tredjemand for dennes regning til en anden medlemsstat med henblik på levering af disse varer dér, på et senere tidspunkt og efter deres ankomst, til en anden afgiftspligtig person, som har ret til at overtage ejerskabet til disse varer i henhold til en gældende aftale mellem de to afgiftspligtige personer
goods are dispatched or transported by a taxable person, or by a third party on his behalf, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;
den afgiftspligtige person, som forsender eller transporterer varerne, har ikke etableret hjemstedet for sin økonomiske virksomhed og har heller ikke et fast forretningssted i den medlemsstat, hvortil varerne forsendes eller transporteres
the taxable person dispatching or transporting the goods has not established his business nor has a fixed establishment in the Member State to which the goods are dispatched or transported;
den afgiftspligtige person, til hvem varerne er beregnet til levering, er momsregistreret i den medlemsstat, hvortil varerne forsendes eller transporteres, og både dennes identitet og det momsregistreringsnummer, vedkommende er blevet tildelt af denne medlemsstat, er kendt af den afgiftspligtige person, der er omhandlet i litra b), på det tidspunkt, hvor forsendelsen eller transporten påbegyndes
the taxable person to whom the goods are intended to be supplied is identified for VAT purposes in the Member State to which the goods are dispatched or transported and both his identity and the VAT identification number assigned to him by that Member State are known to the taxable person referred to in point (b) at the time when the dispatch or transport begins;
den afgiftspligtige person, som forsender eller transporterer varerne, registrerer overførslen af varerne i det register, der er omhandlet i artikel 243, stk. 3, og angiver identiteten af den afgiftspligtige person, der erhverver varerne, samt det momsregistreringsnummer, vedkommende er blevet tildelt af den medlemsstat, hvortil varerne forsendes eller transporteres, i den oversigt, der er omhandlet i artikel 262, stk. 2.
the taxable person dispatching or transporting the goods records the transfer of the goods in the register provided for in Article 243(3) and includes the identity of the taxable person acquiring the goods and the VAT identification number assigned to him by the Member State to which the goods are dispatched or transported in the recapitulative statement provided for in Article 262(2).
Når betingelserne i stk. 2 er opfyldt, finder følgende regler anvendelse på tidspunktet for overdragelsen af retten til som ejer at råde over varerne til den afgiftspligtige person, der er omhandlet i stk. 2, litra c), forudsat at overdragelsen finder sted inden for den frist, der er omhandlet i stk. 4:
Where the conditions laid down in paragraph 2 are met, the following rules shall apply at the time of the transfer of the right to dispose of the goods as owner to the taxable person referred to in point (c) of paragraph 2, provided that the transfer occurs within the deadline referred to in paragraph 4:
der anses for at være foretaget en levering af varer i overensstemmelse med artikel 138, stk. 1, af den afgiftspligtige person, der forsendte eller transporterede varerne, eller af en tredjemand for dennes regning i den medlemsstat, hvorfra varerne blev forsendt eller transporteret
a supply of goods in accordance with Article 138(1) shall be deemed to be made by the taxable person that dispatched or transported the goods either by himself or by a third party on his behalf in the Member State from which the goods were dispatched or transported;
der anses for at være foretaget en erhvervelse af varer inden for Fællesskabet af den afgiftspligtige person, til hvem varerne leveres, i den medlemsstat, hvortil varerne blev forsendt eller transporteret.
an intra-Community acquisition of goods shall be deemed to be made by the taxable person to whom those goods are supplied in the Member State to which the goods were dispatched or transported.
Hvis varerne ikke er leveret til den afgiftspligtige person, til hvem de er beregnet, jf. stk. 2, litra c), og stk. 6, inden for 12 måneder efter varernes ankomst i den medlemsstat, hvortil de blev forsendt eller transporteret, og ingen af omstændighederne i stk. 7 har fundet sted, anses overførsel som omhandlet i artikel 17 for at finde sted dagen efter udløbet af perioden på 12 måneder.
If, within 12 months after the arrival of the goods in the Member State to which they were dispatched or transported, the goods have not been supplied to the taxable person for whom they were intended, referred to in point (c) of paragraph 2 and paragraph 6, and none of the circumstances laid down in paragraph 7 have occurred, a transfer within the meaning of Article 17 shall be deemed to take place on the day following the expiry of the 12-month period.
Overførsel som omhandlet i artikel 17 anses ikke for at finde sted, hvis følgende betingelser er opfyldt:
No transfer within the meaning of Article 17 shall be deemed to take place where the following conditions are met: