Usted buscó: investeringsguld (Danés - Inglés)

investeringsguld
investment gold

særordning for investeringsguld
special scheme for investment gold

særarrangementer for transaktioner med investeringsguld
special arrangements applicable to investment gold transactions

eventuelt: momsordning for investeringsguld 7
other business: vat scheme for investment gold 7

moms - frankrig og spanien - investeringsguld
vat - france and spain - investment gold

b. særarrangementer for transaktioner med investeringsguld
b. special arrangements applicable to investment gold transactions

beskatning af guld med undtagelse af investeringsguld
however, investment gold is to be taxed where the gold is physically delivered to an individual, in order to reduce the risk of fraud, parallel mar kets and deflection of the gold towards another use which would attract tax (e.g. coins melted down for industrial purposes or jewellery), with a right to a refund at a later date in the event of the individual reselling the gold.

momsordning for guld, med undtagelse af investeringsguld
scheme applicable to gold other than investment gold

d momsordning for investeringsguld: indlæg fra den italienske delegation.
□ vat scheme for investment gold: interven­tion by the italian delegation.

det er derfor mest hensigtsmæssigt at fritage leverancer af investeringsguld for afgift.
consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.

artikel 1, nr. 3), litra b): nyt stk. 5 - investeringsguld
article 1(3)(b): new paragraph 5 - investment gold

i dette direktiv og med forbehold af andre fællesskabsbestemmelser forstås ved “investeringsguld”:
for the purposes of this directive, and without prejudice to other community provisions, ‘investment gold’ shall mean:

2.4 investeringsguld i form af f.eks. barrer eller plader er fritaget for moms.
2.4 investment gold, held in the form of bars or wafers, for example, is exempt from vat.

d investeringsguld — anmodning om fravi­gelse forelagt af den franske regering: vedtagelse af en beslutning.
Π joint initiative by sweden and the french presidency: presentation.

& moms — frankrig og spanien – investeringsguld: vedtagelse af afgørelser. 1.9.6.
¡world summit on the information society(wsis):conclusions adopted (→point 1.3.79).

når guldet sælges i en form, som gør, at der ikke længere er tale om investeringsguld, bør der lægges moms på leveringen.
when the gold is sold in a form in which it no longer qualifies as investment gold, vat should be charged on the supply.

europa-parlamentet har godkendt kommissionens forslag med visse ændringsforslag til forslagets anvendelsesområde, definitionen af investeringsguld og kontrollen med guldtransaktioner.
parliament approved the commission's proposal subject to certain amendments relating to the scope of the proposal, the definition of investment gold and the monitoring of gold transactions.

denne fravigelse skal forhindre misbrug af den afgiftsfritagelse, der gælder for investeringsguld, og har således til formål at undgå visse former for svig eller skatteunddragelse.
the aim of the derogation is to avoid abuse of the exemption for investment gold and thus to prevent certain types of tax evasion or avoidance.

eftersom der ikke er tale om levering af afgiftsfritaget guld, vil der ikke blive påregnet afgift, selv om det har mistet sin status som investeringsguld og ikke længere kan omfattes af fritagelse.
since there is no supply of the exempt gold, tax will not be accounted for even though it has lost its status as investment gold and it no longer qualifies for exemption.

c) afgift, som skyldes eller er erlagt i forbindelse med modtagne tjenesteydelser i form af ændring af form, vægt eller lødighed af guld, herunder investeringsguld
(c) tax due or paid in respect of services supplied to them consisting of change of form, weight or purity of gold including investment gold,