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medlemsstaterne kan dog stikproevevis paalaegge oplysningspligtige at meddele oplysninger om biomkostninger.
however, those responsible for providing the information may be required to supply information on ancillary costs on a sample basis.
Last Update: 2014-10-23
Usage Frequency: 1
Quality:
medlemsstaterne kan betragte omkostninger, der er omfattet af en særskilt aftale, som biomkostninger.
member states may regard expenses covered by a separate agreement as incidental expenses.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
i forbindelse med loenarbejde er det fakturerede beloeb det beloeb, der bogfoeres for forarbejdningen, inklusive eventuelle biomkostninger.
in the case of work under contract, the amount invoiced shall be the amount entered in the accounts for the work, including any ancillary costs.
med biomkostninger menes de omkostninger, der er forbundet med forsendelsen af varer mellem afsendelsesmedlemsstaten og modtagermedlemsstaten, herunder transport- og forsikringsomkostninger.
'ancillary costs' means the costs incurred in the movement of goods between the member state of dispatch and the member state of arrival, such as transport and insurance costs.
»rejseudgifter«: transportomkostninger, omkostninger til overnatning og fortæring, biomkostninger og rejsediæter, der udbetales til personalet i forbindelse med certificeringsopgaver
‘travel costs’ means the transport costs, the costs of accommodation and meals, the incidental expenses and the travel allowances paid to staff in the context of certification tasks;
biomkostninger såsom provisions–, emballage–, transport– og forsikringsomkostninger, som leverandøren forlanger afholdt af køberen eller aftageren.
incidental expenses such as commission, packing, transport and insurance costs charged by the supplier to the purchaser or customer.
biomkostninger såsom provisions - , emballage - , transport - og forsikringsomkostninger , som påløber indtil godernes første bestemmelsessted i indlandet ;
incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the country.
b) biomkostninger saasom provisions - , emballage - , transport - og forsikringsomkostninger , som leverandoeren forlanger afholdt af koeberen eller aftageren.
(b) incidental expenses such as commission, packing, transport and insurance costs charged by the supplier to the purchaser or customer.
- »salgspris«: den samlede modvaerdi, som den afgiftspligtige videreforhandler modtager eller vil modtage af koeberen eller tredjemand, herunder tilskud, der er direkte forbundet med transaktionen, skatter, told, importafgifter og andre afgifter, biomkostninger saasom provisions-, emballage-, transport- og forsikringsomkostninger, som den afgiftspligtige videreforhandler forlanger afholdt af koeberen, men undtagen de beloeb, der er omhandlet i artikel 11, punkt a, stk. 3
- selling price shall mean everything which constitutes the consideration, which has been, or is to be, obtained by the taxable dealer from the purchaser or a third party, including subsidies directly linked to that transaction, taxes, duties, levies and charges and incidental expenses such as commission, packaging, transport and insurance costs charged by the taxable dealer to the purchaser but excluding the amounts referred to in article 11 (a) (3),