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de er fritaget for at indsende momsopgørelser, opkræve moms af deres kunder eller betale udgående moms.
in addition, under article 13(a)(2) member states can make the granting of any of the listed exemptions to any body (other than those governed by public law) subject to a number of conditions designed in effect to ensure that exempt bodies are bona fide nonprofit organizations whose activities will not affect the competitive position of taxed commercial enterprises.
den afgiftspligtige person angiver først den udgående moms for sine leverancer, når han reelt har modtaget betaling fra sine kunder
the taxable person accounts for the output vat for his supplies only when he has actually received the payments from his customers;
selskabet opnåede imidlertid det samme resultat ved ikke at opgive eller fratrække indgående moms, men ved at betale fuld udgående moms.
it none the less achieved the same result by not declaring or deducting any input tax but paying output tax in full.
betalinger og refusionsanmodninger foretages på grundlag af månedlige opgørelser fra den enkelte medlemsstat over dens samlede indgående og udgående moms i samhandelen med de øvrige medlemsstater.
payments and refunds would be made on the basis of a monthly declaration from each member state of its total vat (input plus output) figures for intracommunity trade.
de berørte afgiftspligtige skal anvende en ordning, hvorefter de opgør den udgående moms for deres leverancer, når de har modtaget betaling fra deres kunder.
the taxable persons concerned must use a scheme whereby they account for the output vat for their supplies when they have received the payments from their customers.
delvis modregningsordning en momsordning, der ikke med garanti er indkomstneutral for landbrugsbedrifter, selv om den kan indeholde en mekanisme til delvis udligning af indgående og udgående moms.
partial offsetting system the vat system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset vat paid and received.
det sikres derved, at udgående moms, som oppebæres ved eksport salg i en medlemsstat, overføres til de medlemsstater, i hvilke varerne i sidste ende forbruges.
this will ensure that tax collected on export sales in one member state is passed on to the member states in which the supplies are finally consumed.
denne procentsats fastsættes til 1,5% for udgående moms eller indgående moms, som overstiger 200 000 eur, og 1% for beløb over 300 000 eur.
that percentage is fixed at 1.5% for input or output tax which exceeds eur 200 000 and 1% for amounts over eur 300 000.
der indføres en kompensationsordning, der skal sikre, at den udgående moms, som oppebæres ved eksportsalg i en medlemsstat, refunderes de medlemsstater, i hvilke den indgående moms fratrækkes.
a clearing mechanism would be introduced whereby the output tax collected on export sales in a member state would be reimbursed to the other member states in which input tax is reclaimed.
selskabet burde i henhold til bestemmelserne om proceduren med »omvendt afgiftspligt« have angivet momsen for disse ydelser som indgående moms, som så skulle have været fratrukket selskabets udgående moms.
it should in fact, under the ‘reverse charge’ mechanism, have declared itself liable for input vat on the supplies, which it should then have deducted from its output tax.
omsætningen omfatter ikke moms, som sælgeren beregner af salget (udgående moms); momsen er en indirekte afgift, der pålægges salget af produkter med en procentdel, der afhænger af produktets karakter.
turnover excludes the vat collected by the seller on behalf of the state: an indirect tax is levied on the price of the products sold, according to percentages determined by the type of product.
at tillade visse særligt lave afgiftssatser, ville det næppe have været nødvendigt at nævne fradragsretten. normalt berører det nemlig ikke fradragsretten efter direktivet, hvis den indgående moms står i forhold til den udgående moms, hvorpå en reduceret sats er anvendelig.
even if of allowing certain particularly low rates, it probably would not have been necessary to mention the right to deduct input tax since claims to input tax deduction under the directive are not usually affected, so long as the inputs correlate with outputs to which a reduced rate applies.
når det […] indgående momsbeløb […] er højere end den opkrævede udgående moms, har den afgiftspligtige ret til enten at reducere den skyldige moms for de følgende perioder med den heraf følgende difference eller til at få differencen refunderet og indsat på en bankkonto.
where the amount of deductible input vat … exceeds the output vat, taxable persons shall enjoy the right to a reduction of the output tax due for the following periods by the said difference or to a refund of such a difference into his bank account.
kommissionen mod italien skyldige moms på det yderligere beløb (mindst 300 eur), og b) får han frihed i forhold til yderligere revurderinger af grundlaget for hans udgående moms for det pågældende år op til en grænse på det dobbelte af det nu betalte yderligere momsbeløb.
commission v italy amnesty arrangement with taxable persons should be decided on a case-by-case basis. furthermore, there is serious disruption of the principle of vat neutrality and of equality of treatment as between taxable persons.