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lad venligst være med at give efter for den lobby, der består af repræsentanter for de britiske landbrugsråd og den nationale jord ejerforening, så de kan få mere, end hvad der er rimeligt.
please do not give in to the lobby which is being mounted by the uk county councils and national country landowners' association representatives for them to receive more than equity.
afgiftsmyndigheden har derimod bestridt, at der foreligger et liberalt erhverv i forbindelse med virksomheden som administrator for ejerforeninger, således som denne virksomhed omhandles i de luxembourgske bestemmelser. det gøres gældende, at der forelå en virksomhed, som var adskilt fra virksomheden som formueforvalter, at udøvelsen heraf ikke krævede særlige kvalifikationer, og at virksomheden bestod i ren varetagelse, under tilsyn af ejerforeningens generalforsamling, af driften af en ejendoms fælles bestanddele.
'it is for each member state to determine and define the transactions to which may be applied a reduced rate under article 12(4) of the sixth council directive (77/388/eec) of 17 may 1977 on the harmonisation of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment, until 31 december 1992, and under article 28(2)(e) of that directive as amended by council directive 92/77/eec of 19 october 1992 supplementing the common system of value added tax and amending directive 77/388 (approximation of vat rates), as from 1 january 1993, subject to the necessity to respect the principle of neutrality of the value added tax.