natgillin/translations-raw huggingface dataset:
Disse initiativer mundede den 11. april 1967 ud i de to første momsdirektiver, hvorved der blev indført en generel ikke­kumulativskataf omsætningen, som skulle opkræves i alle produktionsled — nemlig merværdiafgiften i) Dok. KOM(87) 320­328.
They led to the adop­tion, on 11 April 1967, of the first two VAT Directives establishing a general multi­stage and non­cumulative turnover tax which was called value­added tax and which was to
De grundlæggende principper kelte landes afgiftssatser og afgiftsstrukturer.
Basic principles challenge of 1992.
Den er derefter nøjedes med at fastslå, hvilket mindstemål af ændringer der må foretages, for at man kan nå frem til en tilstrækkelig grad af tilnærmelse.
And it is in the same spirit and with due regard being had to possible problems of adjustment that its proposals should be studied and assessed.
Det overordnede mål er som nævnt at få afskaffet de afgiftsmæssige grænser, med andre ord at fjerne selve årsagerne til, at der foretages kontrol ved grænserne inden for EF.
The prime objective is to abolish tax frontiers, in other words to eliminate the need for checks at internal borders.
Kommissionens forslag går altså ikke ud på at harmonisere afgifterne for harmoniseringens egen skyld eller på at indføre det ideale afgiftssystem.
The Commission's proposals are not therefore design ed to achieve tax harmonization for the sake of harmonization orto introduce an ideal tax system.
Målet er af mere beskedent tilsnit — det er udelukkende at opnå, hvad der er strengt nødvendigt for at få afskaffet de afgiftsmæssige grænser.
The aim is more modest. It is limited to what is strictly necessary to remove tax frontiers.
Ud fra denne synsvinkel har Kommissionen ment, at der på momsområdet må sættes ind på to fronter — nemlig med hensyn til momssatserne og momsreglerne for samhandelen mellem EF-landene indbyrdes.
To that end, the Commission has concluded that, where VAT is concerned, measures are necessary on two fronts: VAT rates and the VAT arrangements applicable to intraCommunity trade.
Den reducerede sats skal ligge på mellem 4 og 9%.
The reduced rate would range from 4 to 9%.
Den skal gælde for følgende varer, der tilsammen tegner sig for ca. en tredjedel af det fælles momsgrundlag:
It would apply to the following goods, which make up about one-third of the common VAT base: (i) foodstuffs (excluding alcoholic bev erages); (ii) energy products for heating and lighting; (iii) water supplies; (iv) pharmaceutical products; (v) books, newspapers and periodicals; (vi) passenger transport.
På grund af de nuværende afgiftsforskelle mellem de enkelte EF-lande ville der opstå stor risiko forsvig, konkurrencefordrejninger og ¡ndkomstforskydninger, hvis de afgiftsmæssige grænser blev ophævet fra den ene dag til den anden, uden at der blev fulgt op med ledsageforanstaltninger.
Because of the current differences in indirect taxation between Member States, the risks of fraud, distortion of competition and income transfers would be considerable if tax frontiers were abolished overnight without any accompanying measures.
Så længe der er så store forskelle mellem moms- og punktaftgiftssatserne, vil det derfor være meget vanskeligt for de enkelte lande at give afkald på den kontrol, de i øjeblikket foretager ved grænseovergangene for at sikre sig, at de ikke går glip af de afgiftsindtægter, der tilkommer dem.
Consequently, as long as the wide differences in VAT and excise-duty rates persist, Member States will be reluctant to dispense with the frontier checks which ensure that they collect the tax revenue due to them. Abolishing tax frontiers altogether is the only means of guaranteeing unhindered access to the Community market under the same con ditions as on the various domestic markets.
— fødevarer (undtagen alkoholholdige drikkevarer) — energi til opvarmnings- og belysningsformal — vand — lægemidler — bøger, aviser, tidsskrifter — personbefordring.
Starting from the principle that frontier for malities had to be abolished (and not simplified), the Commission concluded that the harmonization, or at least the approximation, of indirect taxes was unavoidable.
Det er derfor, at der foreslås et system med mere end én sats.
It then confined itself to setting out the minimum changes needed to achieve a sufficient degree of tax approximation.
En fuldstændig afskaffelse af de afgiftsmæssige grænser er den eneste måde, hvorpå der kan skabes helt fri adgang til hele EF-marke-det på samme vilkår som de forskellige nationale markeder.
As to the question of how many rates there should be, it was clear that a three-rate system would create more complications for taxpayers and national administrations and that it would, therefore, be simpler and more efficient to opt for a two-rate system rather than to require those Member States which did not apply an increased rate to introduce one.
Ud fra princippet om, at for maliteterne ved grænseovergangene må af skaffes (og ikke blot forenkles), er Kommissionen nået frem til den konklusion, at den eneste vej frem går gennem harmonisering eller i det mindste tilnærmelse af afgifterne.
Furthermore, as the existing increased rates apply to a relatively small proportion of the tax base in each Member State (less than 10% on average), their abolition would not be expected to create major budgetary problems.
Med hensyn til spørgsmåletom, hvor mange forskellige satser der skal kunne opereres med, er det klart, at et system med tre satser
It is in this spirit that the Commission has at tempted to find pragmatic solutions to the
Belgien i ) οι Danmark k
Denmark France FR of Germany Greece
ville give anledning til uacceptable konkur­rencefordrejninger.
have shown that price differentials within a particular country or in a particular town frequently exceed the maximum spread of five percentage points proposed by the Commission for VAT.
Eksemplet fra USA, hvor der kan være forskelle på op til 9% mellem de lokale afgifter i visse stater, viser, at afgifts­forskel le kan tolereres på det indre marked, når blot de holdes inden for visse grænser.
Any experienced consumer knows perfectly well that the price of a record, a refrigerator or even a car can sometimes vary widely within the same urban area.
Eftersom afgifterne kun er et af de elementer, der indgår i den pris, forbrugerne skal betale for de varer, de køber, vil forskellene i priser­ne (inkl. alle afgifter) ikke nødvendigvis blive på 5%.
The Commission proposed rate bands that would allow Member States to choose rates which would necessitate in terms of the existing tax burdens a minimum number of changes for as many of them as possible.
Talrige undersøgelser har vist, at der ofte i samme land eller samme by kan være prisforskelle, der er større end de 5 procent­points, som Kommissionen har sat som mak­simum for momsen.
The maximum price difference which might result from rate differentials of the order of five and six percentage points respectively would not entail unacceptable distortions of competition.
Men enhver forbruger ved jo, at prisen på f.eks. en grammofonpla­de, et køleskab eller en bil kan variere ret be­tydeligt inden for samme område.
The example of the United States, where disparities in local taxes are as much as nine percentage points in some States, shows that a large internal market can accomodate variations in taxation within certain limits.
Da de forhøjede satser, der findes, i øvrigt kun anvendes på en relativ lille del af momsgrundlaget i hvert EF­land (gennemsnitligt under 10%), skulle det ikke give anledning til større problemer for de of­fentlige finanser, hvis de afskaffes.
(b) New arrangements for intraCommunity trade At the present time, goods and services circulating within a Member State are taxed differently from those that are exported.
Og efter­som de desuden for øjeblikket anvendes på et ret uensartet udsnit af varer og tjeneste­ydelser, ville det endelig være vanskeligt på et objektivt grundlag af opstilleen fælles liste over de varer, der skal beskattes efter den hø­je sats.
There is full remission of tax when a product is exported but VAT then is charged when the product enters the country of importation.
Af alle disse grunde har Kommissio­nen draget den konklusion, atettosatssystem — dvs. et system med en normalsats og en re­ for samhandelen duceret sats — vil være den bedste løsning. h) Ny momsordning Kommissionen har foreslået satsintervaller, mellem EF­Iandene inden for hvilke medlemsstaterne selv kan Varer og tjenesteydelser, der afsættes på et vælge de satser, der fører til færrest mulige lands hjemmemarked, beskattes for øjeblik­ændringer i den nuværende situation.
This system guarantees neutrality of taxation in intraCommunity trade: all products circulating within a Member State are subject to the same tax, whether imported or not.
Den ket ikke på samme måde som de varer, der maksimale prisforskel, disse satsforskelle — eksporteres.
Hence the need for specific export for malities involving compulsory frontier checks designed to ascertain that goods not taxed in the country of exportation are in fact exported. Although, under simplified
Ved eksport godtgøres momsen der højst kan udgøre henholdsvis fem og seks altid, men til gengæld momsbelægges varer­procentpoints — kan føre til, ventes ikke at ne i indførselslandet, når de passerer græn­
As to consumer prices, since taxation is only one of the constituent elements of price, the price differential, inclusive of all taxes, would not necessarily be 5%. Many studies
sen. Formålet med denne ordning er at sikre afgiftsmæssig neutralitet i handelen inden for EF, således at alle varer, der omsættes i et EF­land, også beskattes ens, uanset om de er importeret eller ej.
arrangements, such formalities can be car ried out not at the frontier but within the country, tax frontiers still exist.
forbruges, også får momsprovenuet, selv om momsen er svaret i et andet EF­land.
The Commission proposed that, in the runup to 1992, this distinction in intraCommunity trade should be removed.
Kom­missionen har fremlagt et arbejdsdokument om, hvordan en sådan ordning kunne ud­formes.
As a result, intraCommunity transactions would be treated in the same way as transactions within a country, and this would entail the abolition of a series of administrative for malities.
Dette er forklaringen på de særlige formalite­ter, der skal opfyldes ved eksport, og som har ført til, at der ved grænseovergangene må fø­res kontrol med, at varer, der ikke er pålagt moms i eksportlandet, rent faktisk er blevet udført af dette land.
The only difference compared with the prevailing situation is that the taxable person in the country in which the product is con sumed, who will have to pay VAT in the country of supply, will be able, when submitting his regular tax returns, to deduct the VAT paid — irrespective of the Member State in which it was paid.
Med udsigterne til det indre marked i 1992 har Kommissionen foreslået at afskaffe denne sondring i samhandelen inden for EF.
principle to the basic ideas put forward by the Commission (approximation of rates, abolition of the system of remission of tax on exportation and taxation on importation — also referred to as the 'Community principle'), they were not yet willing to suffer the consequences.
Og samtidig skal nulsatsen for eksportvarer af­skaffes, når der er tale om eksport ti I et andet EF­land.
These are, firstly, budgetary: for example, Denmark and Ireland in par ticular would face a substantial budgetary shortfall due to the need to lower their VAT rates.
Den almindelige momsordning, der for øje­blikket gælder i indlandet, skal udvides til at gælde på hele det indre marked.
Secondly, the new VAT arrangements for intraCommunity transactions would deprive Member States of direct control over imports into their national territories and over the corresponding taxes.
Køb og salg mellem forskellige EF­lande skal således be­handles på samme måde køb og salg inden for samme land, hvilket vil føre til, at en ræk­ke administrative formaliteter afskaffes.
They felt that, in this respect, the clearing system proposed by the Commission was either too complex or too unreliable and open to fraud. Conflicting views were expressed as to the need for an approximation of VAT rates.
Køberen — hvad enten denne er en virksom­hed eller en privatperson — skal herefter sva­re moms efter reglerne i leveringslandet ') uden nogen som helst formalitet ved grænse­overgangene.
While some Member States recommended that market forces should be allowed to determine each Member State's choice as to its rates, others argued that a differential of five or six percentage points of VAT was still excessive.
Den eneste forskel i forhold til den nugæl­dende ordning ligger i, at den momspligtige køber i varens forbrugsland, som jo har betalt moms i varens leveringsland, vil kunne opnå fradrag for denne moms, uanset i hvilket EF­land momsen er betalt, ligesom det for øje­blikket er tilfældet for indenlandske transak­tioner.
It is clear that, in the absence of any prior approximation of rates, market forces alone could stimulate competition between Member States in the matter of VAT rates, with incalculable consequences for their budgets and economic policies.
Siden Kommissionen fremlagde sin moms­pakke i 1987, har den gentagne gange været drøftet i Rådet. Selv om de fleste medlems­stater teoretisk kunne gå ind på grundtanker­ne!
In its proposals, the Commission adhered to the principle that tax revenue should accrue to the Member State in which the final con sumption of a product takes place.
Og for det andet ville den nye momsordning for transaktioner mellem EF­lande bevirke, at medlemsstaterne ville gå glip af muligheden for at føre direkte kon­trol med importen til deres land og med de afgifter, der svares af de importerede varer.
This necessitates a clearing system under which Member States' treasuries would receive the taxes paid in another Member State in respect of a product consumed on their territory.
Den clearingordning, Kommissionen fore­slog på dette punkt, fandt de enten for kom­pliceret, for upålidelig eller for let at omgå.
The Commission explained in a working paper how such a clearing system might operate.
Med hensyn til nødvendigheden af en tilnær­melse af momssatserne var synspunkterne modstridende.
In order to resolve the stalemate, the Commission tabled a more flexible approach in June 1989.
Nogle gik ind for at lade mar­kedskræfterne råde, således at medlemssta­terne fortsat selv kunne fastsætte deres egne satser, medens andre mente, at satsforskelle på 5­6 procentpoints stadig var alt for meget.
For the standard rate of VAT, it would be sufficient to set a minimum rate above which Member States would be free to choose their own rate.
Kommissionen har i sine forslag holdt fast ved det princip, at momsprovenuet må tilfal­deden medlemsstat, hvor varen endeligt for­bruges.
Since 1987 when the Commission's pro posals were presented, the Council has discussed them many times.
Dette kræver, at der indføres en form for clearing mellem de forskellige EF­lande, således at det sikres, at det land, hvori varen
Although most Member States were prepared to agree in
Kommissionen har desuden foreslået en række særordninger for at tilgodese de pro­blemer, der vil kunne opstå ved køb af biler, postordresalg og ikke­momspligtiges eller momsfritagede momspligtiges indkøb.
It proposed a differentiated approach to deal with the problems likely to arise in connection with the purchase of cars, mail-order sales and purchases made by non-taxable persons or exempt taxable persons.
For personbiler foreslås f.eks. den ordning, at momspligten udløsesved bilens indregistre­ring i ejerens hjemland, hvilket kan ske ved at anse leveringen for at finde sted i indregi­streringslandet.
in another Member State by persons travelling within the Community.
For at undgå momssvig skal ændringer af bopæl følge de regler, der alle­rede er fastlagt i EF­retten.
These allowances were introduced with a view to easing frontier tax checks and promoting in tegration of the Community.
For at få løst op for situationen fremlagde Kommissionen i juni 1989 forslag om en me­re fleksibel fremgangsmåde.
The proposal was designed to bring home more clearly to the general public the progress being made towards the goal of completing the internal market by foreshadowing the situation in which, as of 1 January 1993, all travellers in the unified market would be entitled to unlimited allowances and would be free to choose where they purchased goods.
For den almin­deligt gældende momssats — normalsatsen — skulle man nøjes med at fastsætte en mindstesats, således at medlemsstaterne frit kunne vælge deres eget satsniveau, der blot ikke måtte ligge under denne mindstesats.
The Commission proposed that the monetary ceiling be increased gradually from ECU 390 to ECU 800 in 1991 and ECU 1 600 in 1992 before being abolished altogether by the beginning of 1993.
Beregningerne i forbindelse med clearing­ordningen kunne foretages ud fra makroøko­nomiske data, hvilket kunne give mange let­telser.
It was also proposed that, in parallel, the quantitative limits applicable to certain products, such as cigarettes and spirits, should be doubled.
Sideløbende hermed har Kommissionen krævet en betydelig forhøjelse af de afgiftsfrie beløb for rejsendes indkøb af varer med afgif­ten betalt i en anden medlemsstat.
In the case of private cars, for example, the chargeable event could be defined as registration of the vehicle in the country in which the owner was resident, it being assumed that the place of supply was the same as the place of registration.
Formålet med disse afgiftsfritagelser var at lette kon­trollen ved de afgiftsmæssige grænser og fremme integrationen inden for EF.
In order to prevent tax evasion, the conditions governing a change of residence would be those already laid down by Community law.
Forslaget herom sigter på at gøre udviklingen hen imod gennemførelsen af det indre marked mere håndgribelig for den almindelige bor­ger i EF, som en forløber for enhedsmarkedet,
At the same time, the Commission called for a significant increase in the taxfree allowances for tax-paid products purchased
Januar 1993 vil give alle rejsende ubegrænset adgang til at foretage indkøb i et hvilket som helst EF-land.
ment of goods between Member States as from 1 January 1993.
På basis af disse konklusioner anmodede Det Europæiske Råd på mødet i Strasbourg i de cember 1989 Kommissionen om at udarbejde forslag til en overgangsordning. Kommissionen fremlagde sine forslag herom den 8. maj 1990.
The concepts of importation and exportation in intraCommunity trade would therefore be scrapped and the crossing of a frontier would no longer give rise to a tax obligation, as in the case at the moment.
Medlemsstaterne viste sig nu mere samarbejdsvillige og forsonlige.
However, they did not think they could im plement it by 31 December 1992.
Men de så sig imidlertid ikke i stand til at ind føre denne ordning før efter den 31. december 1992. De konklusioner, der blev draget på dette rådsmøde, kan sammenfattes således:
Their main conclusions were as follows: (i) transition to a system of taxation in the country oforigin remained the medium-term objective but, for a transitional period, taxation would have to take place in the country of destination;
Kommissionen foreslår at ophæve alle toldprocedurer i forbindelse med omsætning af varer inden for EF fra og med 1. januar 1993.
(a) For individuals, this would mean that they would be free to purchase goods in the Member State of their choice (with the goods being taxed according to the conditions applicable there) and to use them freely in their Member State of residence.
Dette indebærer, at begreberne import og eksport afskaffes i samhandelen inden for EF, og at det ikke længere skal være passagen af en grænse, der udløser afgiftspligten, således som det i øjeblikket er tilfældet.
For this/ travellers' allowances would have to be abolished.
— på mellemlang sigt et målet fortsat at få indført en ordning, hvor varerne beskattes i deres oprindelsesland, men i en begrænset overgangsperiode skal de fortsat beskattes i deres bestemmelsesland a) For privatpersoner indebærer dette fri ad gang til at foretage indkøb i et hvilket som helst EF-land med afgiften betalt efter regler ne i det pågældende land og fri adgang til at forbruge varen i deres bopælsland, hvilket bl.a. også indebærer afskaffelse af de afgiftsfrie beløb for rejsende.
(ii) the transitional system to be introduced would have to abolish frontier formalities, reduce the burdens on firms and administrations and provide an effective means of combating evasion;
— den overgangsordning, der skal indføres, skal afskaffe grænseformaliteter, mindske byrderne forerhvervslivet og myndighederne og effektivt forebygge svig
However, in order to limit the main risks of distortion of competition arising from differences in VAT rates during the transitional period, the rate to be charged would be that applicable in the country of destination in the case of:
— for postordresalg og køb af biler skal der gælde særlige ordninger
(iii) mail-order sales and vehicle purchases would have to be subject to specific arrangements; rangements;
For at mindske risikoen for konkurrencefordrejninger som følge af momsforskellene i overgangsperioden, skal afgiften svares efter den i bestemmelseslandet gældende sats ved:
(i) purchases of new private vehicles (cars and motorcycles), which would be taxed in the country of registration; (ii) purchases made from companies specializing in mail-order sales, which would be taxed in the country ofdestination. destination.
— grænserne for rejsendes indkøb skal ophæves pr. 1. januar 1993 i forbindelse med tilnærmelsen af satserne (her har én med lemsstat taget forbehold)
(b) For transactions between taxable persons (generally firms), the transitional arrangements would be as follows:
— køb af nye personkøretøjer (biler og motorcykler), som beskattes i indregistreringslandet — postordresalg, der beskattes i varernes an komstland.
(¡v) the limits on travellers' purchases would be abolished on 1 January 1993 as rates were brought more closely into line (reservation entered by one Member State); (v) any f u rther widen ing of differences i n VAT rates should be avoided, while the standard rate would be allowed to move only towards or within the 14 to 20% band; the Council would decide on the convergence of rates before 31 December 1991.
b) For momspligtige (det vil normalt sige virksomheder) skal følgende overgangsordning gælde:
(i) delivery of goods to another Member State would be exempt from VAT; (ii) purchase of goods in the country of destination would be liable to VAT and the tax would be payable by the purchaser.
— leveringaf varer til et andet EF-land moms fritages — indkøbet momsbelægges i varernes an komstland, og momspligten påhviler køberen.
The proposal provides for the abolition of all customs procedures relating to the move maintaining the principle of taxation in the country of destination, would expire on 31 December 1996 at the latest. Before that
a) Lempelse af de administrative byrder Alle toldformaliteter og al forudgående kontrol (enhedsdokument) vil blive ophævet i samhandelen inden for EF.
The new proposal pro­vides for a substantial easing of requirements on all firms, many of which will be totally ex­empt, in particular small and medium­sized firms.
Forinden skal medlemsstaterne foretage en vurdering af, hvordan ordningen har fungeret, og efter forslag fra Kommissionen fastsætte de nærmere vilkår for overgangen til den endelige afgiftsordning, hvor varerne skal beskattes i deres oprindelsesland.
date, Member States would take stock of how the system was operating and would, on a proposal from the Commission, lay down the arrangements for the switch­over to the definitive system of taxation in the country of origin.
Administrativt samarbejde mellem medlemsstaterne b) Lempelser i relation til statistikker Statistiske krav lægger yderligere byrder på virksomhederne, og de må derfor lempes.
Only 20% or so of Community firms (the larger ones) would be required to complete the new simplified statistical forms (seven compulsory boxes and three optional ones for Member States' statistical needs).