Sie suchten nach: restaurantydelser (Dänisch - Englisch)

restaurantydelser
restaurant-service

Østrig har tilladelse til fortsat at anvende en nedsat sats på restaurantydelser.
austria is allowed to continue to apply a reduced rate to restaurant services.

hotelindkvartering, biludlejning, restaurantydelser, passagertransport eller lignende ydelser reserveret online.«
accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’;

den sidste undtagelse må vedrøre visse ydelser, som er materielle i deres natur, f.eks. restaurantydelser.
the final exception would need to relate to certain services that are tangible in nature, such as restaurant services.

ved restaurantydelser forstås levering af sådanne ydelser hos leverandøren, og ved cateringydelser forstås levering af sådanne ydelser andre steder end hos leverandøren.
restaurant services are the supply of such services on the premises of the supplier, and catering services are the supply of such services off the premises of the supplier.

restaurantydelser dækker over en gruppe af varer og aktiviteter, hvor levering af mad kun er en af komponenterne, og hvor tjenesteydelser er langt den dominerende del.
restaurant services cover a cluster of features and activities, of which the provision of food is only one component and in which services largely predominate.

forslaget indeholder mange undtagelser, bl.a. ydelser med tilknytning til fast ejendom, passagertransport, ydelser af kulturel, kunstnerisk eller sportslig art, samt restaurantydelser.
the proposal provides for a large number of exceptions, e.g. services connected with immovable property, services relating to transportation of passengers, cultural, artistic and sporting services, and restaurant services.

restaurant– og cateringsektoren støttede hovedsageligt de ideer, der var fremsat af kommissionen om at beskatte restaurantydelser dér, hvor de leveres rent fysisk, eller afgangsstedet, hvis de leveres ombord på transportmidler.
the restaurant and catering sector mainly supported the ideas put forward by the commission to tax restaurant services where they are physically provided or, if provided on board means of transport, at the place of departure.

desuden vil definitionen af "søfarende", som indebærer en udvidelse af kategorierne af omfattede skibsarbejdere, blive en udfordring for krydstogtsektoren, der beskæftiger et stort antal søfarende i forbindelse med passagerservice (f.eks. hotel- og restaurantydelser).
furthermore, the definition of a "seafarer" that expands the categories of workers on ships that are covered will be a challenge for the cruise ship sector that employs a large number of seafarers in connection with passenger related services (e.g. hotel and catering services).