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er fritagelsen for stempel- og tinglysningsafgift begrundet i afgiftssystemets generelle karakter eller forvaltning?
is the exemption from paying excise duty justified by the nature or general scheme of the tax system?
for det fjerde fremførte ministeriet, at fritagelsen for stempel- og tinglysningsafgift ikke var nogen selektiv foranstaltning.
fourthly, the ministry argued that the exemption from the document duties and registration fees was not a selective measure.
formålet med hovedreglen angående stempel- og tinglysningsafgift er desuden at beskatte reelle overførsler mellem forskellige økonomiske ender.
moreover, the purpose of the main rule on document duties and registration fees is to tax real transfers between different economic entities.
den norske regerings vurdering af, om fritagelsen for stempel- og tinglysningsafgift er i overensstemmelse med eØs-aftalens statsstøtteregler
the norwegian government’s assessment of whether the exemption of document duties and registration fees is in compliance with the state aid provisions of the eea agreement
Ændring af lovgivningen om økonomisk ekspansion samt af reglerne om stempelafgift, tinglysningsafgift og retsgebyr (lov af 12.8.1985)
the committee welcomes this united approach and endorses the key principle that the maintenanceof undistorted competition will promote competitiveness.
efter tilsynsmyndighedens opfattelse kan der ikke ud fra disse betragtninger drages den konklusion, at entra ikke opnåede nogen fordel ved at blive fritaget for at betale stempel- og tinglysningsafgift.
in the opinion of the authority, such considerations cannot lead to a conclusion that entra was not granted an advantage by the exemption to pay the excise duty.
da f.eks. banetele as [40] blev etableret, blev det nye aktieselskab ikke fritaget for at betale stempel- og tinglysningsafgift.
for example, when banetele as [40] was established, the new limited liability company was not exempted from paying excise duties.
i lyset af ovenstående betragtninger finder tilsynsmyndigheden, at fritagelsen for stempel- og tinglysningsafgift ved etableringen af entra udgør statsstøtte, der ikke er forenelig med eØs-aftalen.
in light of the foregoing considerations, the authority finds that the exemption from document duties and registration fees adopted in connection with the establishment of entra is state aid which is not compatible with the functioning of the eea agreement.
ministeriet gjorde gældende, at hvis der havde skullet betales stempel- og tinglysningsafgift, ville disse omkostninger være blevet ført på aktivsiden, mens ejendommenes værdi ville være blevet tilsvarende reduceret.
according to the ministry, if document duties and registration fees had been payable, the costs would have been activated as an asset, while the value of the properties would have been reduced correspondingly.
den norske stat skal fra entra tilbagesøge den ikke betalte stempel- og tinglysningsafgift med tillæg af påløbne renter beregnet på grundlag af den relevante rentesats regnet fra den dato, hvor afgifterne skulle være betalt, og indtil tilbagebetaling har fundet sted.
the norwegian government shall recover from entra the foregone stamp duty and the foregone registration fees plus accrued interest calculated on the basis of the relevant reference rate of interest, beginning from the date on which the excise duties were payable until the date of recovery.
"artikel 2, stk. 5, i rådets forordning (eØf) nr. 797/85 af 12. marts 1985 om forbedring af landbrugsstrukturernes effektivitet overlader det til medlemsstaterne at definere begrebet landbrug som hovederhverv, men hjemler ikke mulighed for at udelukke kapitalselskaber fra nævnte begreb alene på grund af deres retlige organisationsform, idet en national bestemmelse som den i hovedsagen omtvistede - hvorefter der ydes støtte til køb af jord i form af nedsat tinglysningsafgift ved landbrugeres erhvervelser af landbrugsjord - ikke er omfattet af forordningens anvendelsesområde og således alene henhører under national ret."
"article 2(5) of council regulation (eec) no 797/85 of 12 march 1985 on improving the efficiency of agricultural structures, in the part in which it confers on member states the task of defining the concept of a farmer practising farming as his main occupation, does not warrant the exclusion from that concept of capital companies solely on account of their legal form, it being understood that national aid for the purchase of land in the form of a reduction in registration duty on acquisitions of agricultural land by farmers, such as the measure at issue in the main proceedings, does not fall within the scope of the regulation and therefore is a matter solely for national law."