natgillin/translations-raw huggingface dataset:
Skattekvoten i Spanien er blandt de laveste i EU, men effektiviteten i skattesystemet kan forbedres ved at øge andelen af de indirekte afgifter, som er mest vækstfremmende.
While the Spanish tax-to-GDP ratio is among the lowest in the EU, the efficiency of the tax system can be improved by increasing the share of more growth-friendly indirect taxes.
Skattelempelse ifm. geninvestering
Re-investment tax relief
Skattelempelse ifm. pension
Retirement tax relief
Skattelempelse ifm. salg til medarbejdere
Sale to employees tax relief
Skattelempelsen anslås at beløbe sig til 4,9 mia. EUR, mens der forventes at blive brugt yderligere 300 mio. EUR til støtte for familiepolitikken og forskningsaktiviteter.
The tax relief is estimated to amount to EUR 4.9 billion, while EUR 300 million of additional expenditure is envisaged to support family policy and research activities.
Skattelempelser i visse udviklingsområder, dvs. til kun en del af skattemyndig­hedens ressort, betragtes f.eks. som skatteudgifter, medens skattesatsstrukturen betragtes som en integrerende del af standardskattesystemet.
Thus, for example, tax reliefs granted to certain development areas i.e. to only a part of the territory of the tax authority, are regarded as tax expenditures, whereas the rate structure is regarded as an integral part of the benchmark tax system.
Skattelempelser og biobrændstofforpligtelser er de to virkemidler, medlemsstaterne oftest benytter til at fremme biobrændstoffer.
Tax relief and biofuel obligations remain the two most common instruments used by Member States to promote biofuels.
Skattelettelse for erstatningsaktiver
Rollover relief for replacement assets
Skattelettelsen gør, at producenter af videospil, der er skattepligtige i Frankrig, kan fradrage 20 % af de støtteberettigede produktionsomkostninger for visse videospil.
It enables video games producers that are subject to taxation in France to deduct 20% of the eligible costs of production of certain video games.
Skattelettelsen tildeles, når iværksætteren skaber udbytte for første gang, og den gælder i tre år.
The relief starts when the entrepreneur generates profits for the first time and is granted for three years.
Skattelettelser
Tax exemptions
Skattelettelser 2000-01.
Tax reliefs 2000-01.
Skattelettelser bør indføres samordnet i hele EU, så man undgår en opsplitning af det indre marked, og de bør hovedsageligt udformes som differentieret skat, der sigter mod at påvirke forbrugernes adfærd i retning af en veldefineret biltype udstyret med de foretrukne avancerede sikkerhedsfunktioner og eftersalgsmontering.
Fiscal Incentive schemes should be introduced by Member States in a coordinated manner across the EU to avoid fragmentation of the internal market, and mainly take the form of tax differentiation, aimed at influencing consumer’s behaviour towards a well defined category of vehicles, which will be equipped with the preferred advanced safety functions and after-market installation.
Skattelettelser for venturekapital.
Tax relief for venture capital.
Skattelettelser for virksomheder.
Tax relief for businesses;
Skattelettelser i forbindelse med ejerskifte ville presse jordpriserne i vejret.
Tax relief on succession would push up the price of land.
Skattelettelser i forbindelse med overtagelse af kriseramte industrivirksomheder (Frankrig)306
Tax breaks for takeovers of ailing industrial firms (France)306
Skattelettelser og social motivering af SMV'er, navnlig mikrovirksomheder.
Tax incentives and socially-oriented measures for SMEs, particularly for micro-enterprises
skattelettelser på brændstofforbruget til opvarmning, elektricitet og drivkraft og økonomiske incitamenter og fradrag/godtgørelser ved indkøb af energieffektive og miljøvenlige teknologier eller til udstyr til eksisterende bygninger til forbedring af varmeisoleringsanlæg,
tax relief for the consumption of fuel for heating, electricity and motive power and economic incentives and deductions/reimbursements for the purchase of energy efficient and environmentally-sound technologies or for the installation of better heat insulation in existing buildings;
skattelettelser på brændstofforbruget til opvarmning, elektricitet og drivkraft og økonomiske incitamenter og fradrag/godtgørelser ved indkøb af energieffektive og miljøvenlige teknologier,
tax relief for the consumption of fuel for heating, electricity and motive power and economic incentives and deductions/reimbursements for the purchase of energy efficient and environmentally-sound technologies;
Skattelettelser på i alt 33 mio. EUR til fordel for stålindustrien tegnede sig for en tredjedel af den samlede støtte.
Tax relief to the steel industry, totalling €33 million, represented more than one-third of total aid.
Skattelettelser til fordel for nyligt børsnoterede selskaber (Italien)
Rural Broadband Access Project (United Kingdom)
Skattelettelser til fordel for nyligt børsnoterede selskaber (Italien)300
Tax breaks in favour of newly listed companies (Italy)300
skattelettelser,
tax rebates;
Skattelettelser, styrkelse af intellektuel ejendomsret, lettere adgang til brug af risikovillig kapital er snarere målsætninger end brugbare redskaber.
Fiscal incentives, strengthening of intellectual property rights and facilitating interventions of risk capital are goals rather than instruments of action.
Skattelettelserne i Tyskland, både af indkomstskatten og selskabsskatten, kan  betragtes som gode eksempler på foranstaltninger til at modvirke konjunktursvingninger, selv om det ikke var deres primære hensigt.
The tax cuts in Germany, both the income tax and the company tax, can be considered as good examples of counter-cyclical actions, although that was not their primary purpose.
Skattelettelserne i Tyskland, både af indkomstskatten og selskabsskatten, kan betragtes som gode eksempler på konjunkturdæmpende foranstaltninger, selv om det ikke var deres primære hensigt.
The tax cuts in Germany, both the income tax and the company tax, can be considered as good examples of counter-cyclical actions, although that was not their primary purpose.
Skattelettelsesloven 1999/2000/2002.
Tax Relief Act 1999/2000/2002.
Skatteloven omtaler ikke udtrykkeligt initialinvesteringer som omhandlet i punkt 4.4 og 4.6 i retningslinjerne for statsstøtte med regionalt sigte.
The relevant fiscal scheme does not make explicit reference to initial investment as defined in points 4.4 and 4.6 of the guidelines on national regional aid.
Skattelovgivning, sikkerhedsforskrifter, miljøregler, etableringskrav, regler om fysisk planlægning, tilladelser osv. lægger desværre i mange tilfælde en stor - og ofte ganske overflødig - byrde på ikke mindst de små virksomheder.
Tax laws, safety regulations, environmental regulations, establishment requirements, land-use planning rules, permits etc. are unfortunately all too often a burden for small firms, and an unnecessary one at that.
Skattelovgivningen i nogle medlemsstater omhandler grænseoverskridende skattekonsolidering, som kræver, at moderselskabet indsamler oplysninger fra datterselskaberne og opfylder formelle krav som for eksempel at foretage skattemæssige justeringer i udenlandske datterselskabers regnskaber for at kunne beregne den konsoliderede indtægt med henblik på selskabsskat.
Tax legislation of some Member States provide for cross-border tax consolidation that requires the parent company , to collect information from the subsidiaries and comply with formal requirements such as making tax adjustments of the accounts of the foreign subsidiaries to compute the consolidated income for company tax purposes.
Skattelovgivningen skal også vurderes i lyset af de rammer, Maastricht-kriterierne lægger.
Public sector levies too should be assessed in the light of the impact of the criteria of Maastricht.
Skattelovgivningen, arbejdsmarkeds- og sociallovgivningen bør således ændres.
Thus tax legislation and labour and social legislation should be changed.
Skattelovs-, sociallovs- og andre lovhindringer for dobbeltjob bør ryddes af vejen.
Tax and social obstacles and other rules and regulations which hamper part-time farming must be abolished.
Skattely giver andre landes skatteydere mulighed for at overflytte deres skattegrundlag til disse lavskatteområders jurisdiktioner og skjule dette for myndighederne i deres bopælsland (ved hjælp af metoder såsom sløret identificering af det egentlige ejerskab og bankhemmeligheder).
Tax havens offer the possibility for taxpayers of other countries to relocate their tax bases in their low-tax jurisdictions, and to conceal this from their country of residence (through means such as obstacles to the identification of beneficial ownership and bank secrecy).
Skattely, der undlader dette, vil kunne forvente sanktioner.
For havens which fail to comply, it is likely that sanctions will be imposed.
Skattely, der åbner mulighed for uigennemsigtige bank- og selskabsstrukturer, er et fristed for terrororganisationers penge.
Financial havens which allow opaque banking and corporate structures provide refuge for terrorist money.
Skattely, undertiden kaldet 'ikke-samarbejdsvillige jurisdiktioner' (NCJ) forstås normalt som jurisdiktioner, som er i stand til at finansiere deres offentlige ydelser med blot en symbolsk skatteindtægt eller helt uden, og som tilbyder sig som steder, som ikke-hjemmehørende personer kan benytte til at slippe for beskatning i deres bopælslande.
Tax havens, also sometimes referred to as 'non-cooperative jurisdictions' (NCJ) are commonly understood to be jurisdictions which are able to finance their public services with no or nominal income taxes and offer themselves as places to be used by non-residents to escape taxation in their country of residence.
Skattelyenes frist for at gå med til at samarbejde med OECD er 28. februar 2002.
The deadline for the havens to agree to cooperate with the OECD is 28 February 2002.
Skatteministerierne afsætter også betydelige ressourcer til dette koordineringsarbejde.
Also the ministries of finance allocate considerable resources to that sort of coordination.
Skatteministeriet
Skatteministeren,
Skatteministeriet
Skatteministeriet,
Skattemyndigheden (Agencia Estatal de Administración Tributaria - AEAT) har indført tre koordinationsmekanismer baseret på gennemførelsesbestemmelserne til den generelle skatte- og afgiftskontrolplan (2001) :
The official tax administration authority (AEAT) has established three coordination mechanisms, based on the various partial Plans which implement the General Tax Control Plan (2001):
Skattemyndigheden bør efterkomme ansøgningen, hvis alle krav er opfyldt.
The tax administration should accept the application where all requirements have been met.
Skattemyndigheden bør så tidligt som muligt give en klar angivelse af, om det er sandsynligt, at skatteyderen får en eventuel formel ansøgning efterkommet, og, hvis det er muligt, hvilke aspekter der kan tænkes at være mere kontroversielle.
The tax administration should give a clear indication as soon as possible whether a taxpayer's subsequent formal application is likely to be accepted and also indicate, where possible, which aspects might be more controversial.
Skattemyndigheden gjorde især ikke brug af sin ret som separatist, hvis tilgodehavende er sikret, og indledte ikke en insolvensprocedure, som sandsynligvis ville have resulteret i et større udbytte.
In particular, the tax office did not use its prerogative as a separate creditor whose receivables are secured and did not initiate a bankruptcy procedure, which would in all probability have led to a higher return.
Skattemyndigheden har under alle omstændigheder ret til at kræve yderligere oplysninger, og skatteyderen har ret til at fremlægge yderligere oplysninger.
In all cases the tax administration has the right to require further information and the taxpayer has the right to submit further information.
Skattemyndigheden kan behandle ansøgningen og ændre eller afvise den.
The tax administration can review the application and modify or reject it.
Skattemyndigheden skal bestræbe sig på hurtigst muligt at oplyse skatteyderen om, hvorvidt APA-ansøgningen er formelt godkendt til behandling, og eventuelt at indhente yderligere dokumentation, som måtte være nødvendig for at evaluere og tage stilling til ansøgningen.
The tax administration should endeavour to tell the taxpayer as soon as possible whether the application for an APA has been formally accepted for processing and to request as soon as possible any further documentation necessary to evaluate the APA and to formulate a position.
Skattemyndigheden skal forsynes med tilstrækkelig information til at kunne foretage en sådan vurdering.
The tax administration should be provided with sufficient information to permit this assessment.
Skattemyndighedens (AEAT) særlige kvalitetsprogram for 2001 indeholder følgende foranstaltninger:
The AEAT special quality Programme for 2001 provides for the following measures:
Skattemyndigheder bør for så vidt angår EU TPD være indstillet på at acceptere fællesdokumentationen på et sprog, som generelt forstås i de pågældende medlemsstater.
As far as the EU Transfer Pricing Documentation is concerned, tax administrations should be prepared to accept the masterfile in a commonly understood language for the Member States concerned.
Skattemyndigheder bør opfordres til at se nærmere på almennyttige organisationer, der får særbehandling for så vidt angår beskatning og tage behørigt hensyn til organisationens størrelse og aktivitet.
Tax Authorities should be encouraged to carry out reviews of NPOs receiving special tax treatment, with due consideration of the size and activity of the organisation.
Skattemyndigheder, der tillader fradrag af rentebetalinger af supplerende skatterestancer som erhvervsmæssige udgifter, betragter også modtagne renter af tilbagebetalt skat som skattepligtig indkomst.
Tax authorities which allow the deduction of interest payments on additional back taxes as business expenses also consider interest received on tax refunds as taxable income.
Skattemyndighederne anvender kun i ringe grad forhåndsudfyldte formularer.
Pre-filing services offered by the tax authorities are limited.
Skattemyndighederne bør dog undlade at evaluere transaktioner, der ikke indgår i APA-aftalen.
Tax administrations however should keep in mind that they are not evaluating transactions which are not in the APA.
Skattemyndighederne bør overveje, om det vil være hensigtsmæssigt at udveksle oplysninger, og en multinational virksomhed kan anse det for nyttigt, at lade dette særlige område indgå som en del af sin EU TPD-politik
A tax administration should consider if an exchange of information would be appropriate and an MNE may consider it worth dedicating a section of any EUTPD policy they may have to this particular area.
Skattemyndighederne bør træffe en endelig bindende afgørelse med henvisning til udtalelsen fra et rådgivende udvalg eller et udvalg for alternativ tvistbilæggelse.
The tax authorities should take a final binding decision by reference to the opinion of an Advisory Commission or Alternative Dispute Resolution Commission.
Skattemyndighederne bør være klar over, at skatteyderne behøver op til 90 dage fra datoen for meddelelse af aftalen til den faktiske gennemførelse af hjemtagelsen.
Tax administrations should be aware that taxpayers would need up to 90 days from the date of the notification of the agreement to actually implement the repatriation.
Skattemyndighederne bør, især når det drejer sig om e-handel, træffe alle foranstaltninger, for at denne procedure kan foregå elektronisk og online.
For e-commerce in particular, tax administrations should take all necessary steps to allow for this process to be completed electronically and on-line.
Skattemyndighederne er bemyndiget til at anmode om oplysninger i overensstemmelse med deres regnskabskrav og til at foretage kontrol (revision) af de finansielle oplysninger.
The tax authorities have the power to demand information according to their reporting requirements and to carry out verifications (audits) of the financial information.
Skattemyndighederne er også berørt, eftersom de får indkomst fra skatteindeholdelse eller deres skatteindtægter bliver reduceret på grund af de skattekreditter, som skattesubjekter benytter sig af for at undgå dobbeltbeskatning.
Tax administrations are also affected since they receive income from withholding taxes or their tax revenues are reduced by the tax credits used by taxpayers to eliminate double taxation.
Skattemyndighederne er på den anden side bekymrede over mulighederne for momsundgåelsesordninger i komplekse selskabsstrukturer.
Tax authorities, on the other hand, are concerned about the opportunities for VAT avoidance schemes in complex corporate structures.
Skattemyndighederne fortsætter deres uafhængige evaluering med samarbejde fra skatteyderen.
Tax administrations continue to evaluate independently with the full cooperation of the taxpayers.
Skattemyndighederne fører samråd med hinanden for at sikre sig, at de er enige.
The tax administrations consult with one another to ensure both will agree.
Skattemyndighederne hører på skatteyderens angivelser og tilkendegiver, om tilfældet er berettiget til en APA-aftale.
The tax administrations listen to the statements made and indicate whether the particular case merits an APA.
Skattemyndighederne i Unionen har behov for omfattende og relevante oplysninger om de multinationale koncerner, for så vidt angår deres struktur, deres interne afregningspolitik og deres interne transaktioner inden for og uden for EU.
Union tax authorities need comprehensive and relevant information on MNE Groups regarding their structure, transfer pricing policy and internal transactions in and outside the EU.
Skattemyndighederne kan bidrage til at holde APA-aftaleforhandlingsforløbet så kort som muligt ved at gennemgå oplysningerne hurtigt og effektivt; skatteyderne kan bidrage til det ved at fremlægge alle nødvendige oplysninger hurtigt.
Tax administrations can help keep the time to negotiate an APA as short as possible by examining information quickly and efficiently; taxpayers can help to keep the time to negotiate an APA as short as possible by providing complete information quickly.
Skattemyndighederne kan imidlertid ikke nøjes med blot at sørge for, at lovgivningen opdateres i forhold til udviklingen af den måde, hvorpå skattepligtig økonomisk virksomhed skrider frem.
Tax administration cannot however limit themselves to simply ensuring that legislation is updated in response to evolving changes in the manner in which taxable economic activity advances.
Skattemyndighederne kan via regler om gebyrer og kompleksitetstærskler sikre, at der kun indgås APA-aftaler i tilfælde, hvor disse skattemyndigheder finder det på sin plads.
Rules on fees and complexity thresholds can be used by tax administrations to ensure APAs are only made available where they are considered appropriate by those tax administrations.
Skattemyndighederne kan vurdere anonyme henvendelser fra skatteyderne, men der kan ikke gives bindende tilsagn på anonymt grundlag.
Tax administrations might consider anonymous approaches from taxpayers but nothing binding can be agreed on an anonymous basis.
Skattemyndighederne modtager hver især en formel ansøgning.
The formal application is received by each tax administration.
Skattemyndighederne må for deres del være omhyggelig med at sikre, at det offentliges interesser beskyttes.
For their part, tax administrations must exercise vigilance to ensure that public  interests are protected.
Skattemyndighederne og skatteyderne skal samarbejde så solidarisk som muligt for at sikre, at APA-aftalen gennemføres så effektivt som muligt.
Tax administrations and taxpayers should work together in as cooperative a manner as possible to ensure that the APA is conducted as efficiently as possible.
Skattemyndighederne skal altid overveje, om de kan fremskynde sagen ved at indhente oplysninger sammen eller i fællesskab.
Tax administrations should always consider making joint/common requests for information when this will further minimise delays.
Skattemyndighederne skal bruge deres kendskab til SMV'ers problemer til at give disse virksomheder lettere adgang til APA-aftaler, når det kan forhindre tvister eller gøre dem lettere at løse.
Tax administrations should use their experience of the problems faced by SMEs to facilitate access to APAs for SMEs where APAs are useful for dispute avoidance or resolution
Skattemyndighederne skal gøre deres yderste for at holde evalueringen mindst muligt byrdefuld ved kun at kræve relevante oplysninger; skatteyderne skal til gengæld fremlægge de påkrævede oplysninger hurtigst muligt.
Tax administrations should make every effort to keep the burden of the evaluation to a minimum by requiring only pertinent information; taxpayers must in turn provide any information requested as quickly as possible.
Skattemyndighederne skal kunne gøre alt, hvad de formår og har ressourcer til, i gennemførelsen af en APA-aftale.
Tax administrations should be able to draw upon all of their skill and adequate resources to conduct an APA.
Skattemyndighederne skal sørge for, at de kan garantere denne vished.
Tax administrations should ensure that they are able to provide this certainty.
Skattemyndighederne skal varetage to roller, når de behandler en APA-ansøgning: for det første skal de evaluere ansøgningen, for det andet skal de forhandle sig frem til en aftale med den anden skattemyndighed.
Tax administrations should carry out two broad roles to deal with an APA application: firstly, evaluating the application and secondly negotiating an agreement with the other tax administration.
Skattemyndighederne står over for de samme problemer og kan spare mange ressourcer ved at bygge videre på andre medlemsstaters erfaringer.
Tax authorities do face common problems and could make large benefits in terms of resources from being able to build their action upon the experiences from other Member States.
Skattemyndighederne vil kunne indhente oplysninger langt hurtigere end nu, og en række af de nuværende momsforpligtelser vil kunne afskaffes.
The tax authorities would obtain information much more quickly than they do now and a number of current VAT obligations could be abolished.
Skattemyndighedernes adgang til oplysninger
information by tax authorities
Skattemyndighedernes adgang til oplysninger indberettet
information by tax authorities
Skattemyndighedernes adgang til oplysninger indberettet i henhold til hvidvaskreguleringen
Access to anti-money-laundering information by tax authorities
Skattemyndighedernes adgang til oplysninger vedrørende bekæmpelse af hvidvaskning af penge
Access to anti-money-laundering information by tax authorities
Skattemyndighedernes forvaltningsmæssige omkostninger vil stige pga. behovet for at administrere såvel et nationalt system som FKSSG-modellen.
Administration costs by taxing authorities will rise because of the need to run a national system side by side with the CCCTB system.
Skattemyndighedernes rolle i forbindelse med særlig henstilling VIII bør overvejes yderligere.
The role of tax authorities in the context of Special Recommendation VIII should be further considered.
Skattemæssig behandling
Tax treatment
Skattemæssig behandling af FE
Tax treatment of the FE
Skattemæssig behandling af FE's donorer
Tax treatment of donors to the FE
Skattemæssig behandling af FE's støttemodtagere
Tax treatment of beneficiaries of the FE
skattemæssig behandling af kapitalvinding og aktieoptioner.
Tax treatment of capital gains and stock options.
Skattemæssig behandling af underskud i grænseoverskridende situationer (meddelelse)
Tax treatment of losses in cross-border situations (communication)
skattemæssig forskelsbehandling til fordel for offentlige virksomheder i en medlemsstat
tax discrimination in favour of public undertakings in a Member State,
Skattemæssig gennemsigtighed sikrer anerkendelsen af de multinationale selskabers bidrag til de offentlige indtægter i de lande, hvor de opererer.
Tax transparency ensures recognition of the contribution made by multinational enterprises to public revenue in the place in which they operate.