Sie suchten nach: hovedskattesubjektet (Dänisch - Englisch)

identifikation af hovedskattesubjektet
the identification of the principal taxpayer;

hovedskattesubjektet kan klage over en sådan ansættelse.
the principal taxpayer may appeal against such an assessment.

hovedskattesubjektet underretter hovedskattemyndigheden om fejl i den konsoliderede selvangivelse.
the principal taxpayer shall notify the principal tax authority of errors in the consolidated tax return.

i tilfælde af en koncern, indleverer hovedskattesubjektet koncenens konsoliderede selvangivelse til hovedskattemyndigheden.
in the case of a group, the principal taxpayer shall file the consolidated tax return of the group with the principal tax authority.

i tilfælde af en koncern, giver hovedskattesubjektet på koncenens vegne meddelelse til hovedskattemyndigheden.
in the case of a group, the principal taxpayer shall give notice, on behalf of the group, to the principal tax authority.

har hovedskattesubjektet ikke modtaget en afgørelse inden for denne frist, anses hovedskattemyndighedens afgørelse for at være bekræftet.
if no decision is received by the principal taxpayer within that period, the decision of the principal tax authority shall be deemed to have been confirmed.

hvis hovedskattesubjektet ikke længere opfylder kriterierne i artikel 4, stk. 6, skal der dog upeges et nyt skattesubjekt af koncernen.
however, where the principal taxpayer ceases to meet the criteria in article 4(6) a new principal taxpayer shall be designated by the group.

hovedskattesubjektet skal efter anmodning fra hovedskattemyndigheden give alle oplysninger, som er relevante for at kunne fastlægge det konsoliderede skattegrundlag eller skattepligten for hver enkelt koncernmedlem.
on a request from the principal tax authority, the principal taxpayer shall provide all information relevant to the determination of the consolidated tax base or of the tax liability of any group member.

den konsoliderede selvangivelse og støttedokumenter, som bliver indsendt af hovedskattesubjektet, lagres i en central database, som alle kompetente myndigheder har adgang til.
the consolidated tax return and supporting documents filed by the principal taxpayer shall be stored on a central data base to which all the competent authorities shall have access.

4.18 det skal fremhæves, at al kommunikation med skatteforvaltningen fremover vil ske mellem et såkaldt hovedskattesubjekt i koncernen og den hovedskattemyndighed, som hovedskattesubjektet hører ind under.
4.18 it is worth mentioning that all communication with the tax authorities is intended to take place solely between a so-called principal taxpayer of the group and the principal tax authority to which it is assigned.

såfremt der anses at foreligge et fast driftssted i henhold til artikel 61, stk. 3, er hovedskattesubjektet ansvarligt for alle proceduremæssige forpligtelser vedrørende beskatningen af et sådant fast driftssted.
where a permanent establishment is deemed to exist pursuant to the third paragraph of article 61, the principal taxpayer shall be responsible for all procedural obligations relating to the taxation of such a permanent establishment.

en meddelelse om afbrydelse kan gives af et skattesubjekt til dens kompetente myndighed eller, i tilfælde af en koncern af hovedskattesubjektet, til hovedskattemyndigheden tre måneder inden afslutningen af den oprindelige bindingsperiode eller af en efterfølgende bindingsperiode.
a notice of termination may be given by a taxpayer to its competent authority or, in the case of a group, by the principal taxpayer to the principal tax authority in the three months preceding the end of the initial term or of a subsequent term.

"hovedskattemyndighed": den kompetente myndighed i den medlemsstat, hvor hovedskattesubjektet er hjemmehørende eller, hvis det er et fast driftssted for et ikke-hjemmehørende skattesubjekt, er beliggende
'principal tax authority' means the competent authority of the member state in which the principal taxpayer is resident or, if it is a permanent establishment of a non-resident taxpayer, is situated;

som en undtagelse fra den i artikel 86 fastsatte regel kan hovedskattesubjektet eller en kompetent myndighed anmode om, at der benyttes en alternativ metode, hvis hovedskattesubjektet eller den kompetente myndighed mener, at resultatet af den forholdsmæssige fordeling til et koncernmedlem ikke på rimelig vis repræsenterer omfanget af erhvervsvirksomheden for det pågældende koncernmedlem.
as an exception to the rule set out in article 86, if the principle taxpayer or a competent authority considers that the outcome of the apportionment to a group member does not fairly represent the extent of the business activity of that group member, the principal taxpayer or the authority concerned may request the use of an alternative method.

(23) selskabskoncerner bør have mulighed for kun at have med en enkelt skatteadministration ("hovedskattemyndigheden") at gøre, nemlig i den medlemsstat, hvor koncernens moderselskab ("hovedskattesubjektet") er skattemæssigt hjemmehørende.
(23) groups of companies should be able to deal with a single tax administration ('principal tax authority'), which should be that of the member state in which the parent company of the group ('principal taxpayer') is resident for tax purposes.