af 9. december 1969om harmonisering af medlemsstaternes lovgivning om omsaetningsafgiften -indfoerelse af mervaerdiafgift i medlemsstaterne

THIRD COUNCIL DIRECTIVE of 9 December 1969 on the harmonisation of legislation of Member States concerning turnover taxes -introduction of value added tax in Member States (69/463/EEC)

3. i artikel 6, stk. 4, litra b), tilfoejes foelgende: »hvorved det godtgoeres, at omsaetningsafgiften er eller vil blive paalagt«;

3. In Article 6 (4), (b) is supplemented by the following:'proving that the turnover tax has been or will be applied.

Efter denne lovs ikrafttraeden maa medlemsstaten med hensyn til omsaetningsafgiften i handelssamkvemmet mellem medlemsstaterne ikke opretholde eller indfoere nogen udligningsordning for indfoerslen eller udfoerslen efter standardsatser.

From the entry into force of such legislation, the Member State shall not maintain or introduce any measure providing for flat-rate equalisation of turnover taxes on importation or exportation in trade between Member States.

det er et af det naevnte foerste direktivs hovedformaal gennem indfoerelsen den 1. januar 1970 af ordningen med mervaerdiafgiften at tilvejebringe forudsaetningerne for, at der ikke sker fordrejning af konkurrencen paa grund af omsaetningsafgiften;

Whereas one of the main objectives of the First Directive mentioned above is, through the introduction of value added tax on 1 January 1970, to establish conditions making it possible to avoid competition being distorted by turnover taxes;

1. Medlemsstaterne indroemmer paa de nedenfor fastsatte betingelser ved midlertidig indfoersel fra en medlemsstat af motorkoeretoejer -herunder paahaengsvogne hertil -campingvogne, lystfartoejer, privatfly, cykler og rideheste, fritagelse for:-omsaetningsafgifter, punktafgifter og enhver anden forbrugsafgift;

1. Member States shall, under the conditions laid down below, exempt temporary imports from another Member State of motor-driven road vehicles (including their trailers), caravans, pleasure boats, private aircraft, bicycles, tricycles and saddle-horses from: -turnover tax, excise duties and any other consumption tax,

om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter som aendring af direktiv 77/388/EOEF -anvendelse af mervaerdiafgift ved udlejning af loesoeregenstande

on the harmonization of the laws of the Member States relating to turnover taxes, amending Directive 77/388/EEC -Application of value added tax to the hiring out of movable tangible property

om aendring af direktiv 69/169/EOEF og 77/800/EOEF for saa vidt angaar ordningen for omsaetningsafgifter og punktafgifter i den internationale rejsetrafik

amending Directives 69/169/EEC and 77/800/EEC as regards the rules governing turnover tax and excise duty applicable in international travel

1. Medlemsstaterne indroemmer paa de betingelser og i de tilfaelde, der er anfoert nedenfor, afgiftsfritagelse for de omsaetningsafgifter, punktafgifter og andre forbrugsafgifter, der normalt opkraeves ved privatpersoners endelige indfoersel af personlige ejendele fra en anden medlemsstat.

1. Every Member State shall, subject to the conditions and in the cases hereinafter set out, exempt personal property imported permanently from another Member State by private individuals from turnover tax, excise duty and other consumption taxes which normally apply to such property.

af 26. marts 1980om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter -Udelukkelse af de oversoeiske franske departementer fra anvendelsesomraadet for direktiv 77/388/EOEF

ELEVENTH COUNCIL DIRECTIVE of 26 March 1980 on the harmonization of the laws of the Member States relating to turnover taxes -exclusion of the French overseas departments from the scope of Directive 77/388/EEC (80/368/EEC)

1. Varer i smaaforsendelser uden erhvervsmaessig karakter, der af en privatperson afsendes fra et tredjeland til en anden privatperson i en medlemsstat, fritages ved indfoerselen for omsaetningsafgifter og punktafgifter.

1. Goods in small consignments of a non-commercial character sent from a third country by private persons to other private persons in a Member State shall be exempt on importation from turnover tax and excise duty.

der boer ligeledes fastsaettes faellesskabsregler for fritagelse for omsaetningsafgifter og punktafgifter for smaaforsendelser af samme art fra tredjelande;

Whereas Community rules should likewise be laid down for the exemption from turnover taxes and excise duties of imports of small consignments of a similar nature from third countries;

2. Medlemsstaterne kan begraense eller udelukke de i stk. 1 naevnte varer for saa vidt angaar fritagelse for omsaetningsafgifter og punktafgifter.

2. The Member States shall have the right to reduce the quantities of the products referred to in paragraph 1 eligible for exemption from turnover tax and excise duties, or to abolish exemption for such products altogether.

af 6. december 1979om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter -foranstaltninger til tilbagebetaling af mervaerdiafgift til afgiftspligtige personer, der ikke er etableret i indlandet

EIGHTH COUNCIL DIRECTIVE of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes -Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (79/1072/EEC)

under henvisning til Raadets sjette direktiv 77/388/EOEF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter -Det faelles mervaerdiafgiftssystem: ensartet beregningsgrundlag (1) , saerlig artikel 17, stk. 4,

Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes -Common system of value added tax (uniform basis of assessment) (1), and particular Article 17 (4) thereof,

under henvisning til Raadets sjette direktiv 77/388/EOEF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter -Det faelles mervaerdiafgiftssystem: ensartet beregningsgrundlag (1),

Having regard to the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes -Common system of value added tax: uniform basis of assessment (1),

»Medlemsstaterne kan undlade at opkraeve omsaetningsafgift og punktafgift ved rejsendes indfoersel af varer, naar det skyldige afgiftsbeloeb er lig med eller mindre end fem ECU.«;

'It shall be open to Member States not to levy turnover tax or excise duty on the import of goods by a traveller when the amount of the tax which should be levied is equal to, or less than, 5 ECU.'

om aendring af Raadets direktiv 69/169/EOEF om harmonisering af lovgivning om fritagelse for omsaetningsafgifter og punktafgifter ved indfoersel i den internationale rejsetrafik, for at tage hensyn til indfoerelsen af Den Kombinerede Nomenklatur

amending Council Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel, to take account of the introduction of the combined nomenclature

RAADETS ATTENDE DIREKTIV af 18. juli 1989 om harmonisering af medlemsstaternes lovgivning om omsaetningsafgifter -ophaevelse af visse undtagelser i henhold til artikel 28, stk. 3, i sjette direktiv 77/388/EOEF (89/465/EOEF)

EIGHTEENTH COUNCIL DIRECTIVE of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes -Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC (89/465/EEC)

for at garantere neutraliteten af den faelles ordning for omsaetningsafgifter med hensyn til goders oprindelse boer begrebet tredjelandsomraader og definitionen af indfoersel af et gode suppleres;

Whereas in order to guarantee the neutrality of the common system of turnover tax in respect of the origin of goods, the concept of a third territory and the definition of an import must be supplemented;

Der skal ikke laengere opkraeves fortoldningsgebyrer for vareforsendelser fra en anden medlemsstat, som er fritaget for omsaetningsafgifter og punktafgifter ved indfoerselen.

Charges will no longer be levied for the presentation to customs of consignments of goods from a Member State and which benefit on importation from exemption from turnover taxes and excise duties.