Vous avez cherché: bogfoeringen (Danois - Anglais)

bogfoeringen i lagerregnskabet af oplysninger vedroerende procedurens afslutning sker:
particulars relating to discharge of the procedure must be entered in the stock records:

de praktiske regler for bogfoeringen af afgiftsbeloebene fastlaegges af medlemsstaterne.
the member states shall determine the practical procedures for the entry in the accounts of the amounts of duty.

- vaesentlige aendringer af den faktiske vaerdi, som ikke fremgaar af bogfoeringen.
- material changes in actual value not shown in the books.

a) medlemsstaternes administrative organisation goer det noedvendigt, navnlig hvis bogfoeringen sker centralt, eller
(a) for reasons relating to the administrative organization of the member states, and in particular where accounts are centralized, or

proceduren for aktiv foraedling eller proceduren for forarbejdning under toldkontrol afsluttes ved bogfoeringen i toldoplagets lagerregnskab.
the inward processing procedure and procedure for processing under customs control shall be discharged by entry in the stock records of the customs warehouse.

bilag vedroerende bogfoeringen og opstillingen af forvaltningsregnskabet og balancen opbevares i fem aar efter afgoerelsen om decharge for gennemfoerelsen af oversigten over indtaegter og udgifter.
supporting documents pertaining to the accounts and the preparation of the revenue and expenditure account and the balance sheet shall be kept for a period of five years following the date of the decision giving discharge in respect of the implementation of the statement of revenue and expenditure.

bogfoeringen skal goere det muligt at opstille en balance over formuestillingen og en maanedlig opgoerelse over budgetindtaegter og -udgifter for hvert kapitel og hver artikel.
the accounts shall make it possible to draw up an annual balance of assets and a monthly statement of revenue and expenditure by chapter and article.

hvis artikel 219 bringes i anvendelse, nedsaettes den i overensstemmelse med foerste afsnit beregnede frist paa 30 dage med et antal dage svarende til den frist ud over to dage, der har vaeret anvendt til bogfoeringen
where article 219 is applied, the period of 30 days calculated in accordance with the first subparagraph shall be reduced by the number of days corresponding to the period in excess of two days used to enter the amount in the accounts;

hvis der opstaar en toldskyld under andre omstaendigheder end dem, der er omhandlet i stk. 1, skal bogfoeringen af det tilsvarende afgiftsbeloeb ske senest to dage efter det tidspunkt, hvor toldmyndigheden kan
where a customs debt is incurred under conditions other than those referred to in paragraph 1, the relevant amount of duty shall be entered in the accounts within two days of the date on which the customs authorities are in a position to:

bogfoeringen i lagerregnskabet for frizonen eller frilageret afslutter proceduren for aktiv foraedling for de foraedlingsprodukter eller varer i uforandret stand og proceduren for forarbejdning under toldkontrol for de forarbejdningsprodukter eller varer i uforandret stand, der er anbragt i en frizone eller et frilager.
the inward processing procedure or procedure for processing under customs control shall be discharged in respect of the compensating products, processed products or goods in the unaltered state situated in a free zone or free warehouse by entry in the stock records of the free zone or free warehouse.

bogfoeringen af infrastrukturudgifterne foretages for samtlige jernbaner , landeveje og sejlbare vandveje med undtagelse af : a ) jernbaner , der ikke er tilsluttet de enkelte medlemsstaters hovednet ,
infrastructure expenditure accounts shall be kept for all railways, roads and inland waterways open to public traffic, with the following exceptions: (a) railways not connected to the principal networks of the several member states;

b) at vaerdiansaettelserne i den sidste status kun kan aendres i overensstemmelse med bevaegelserne i henhold til bogfoeringen; der skal dog tages hensyn til - afskrivninger og henlaeggelser for den mellemliggende tid,
(b) the valuations shown in the last balance sheet shall be altered only to reflect entries in the books of account ; the following shall nevertheless be taken into account: - interim depreciation and provisions,

b) fritagelse forstaas enten en afgoerelse om helt eller delvist at undlade opkraevning af en toldskyld eller afgoerelse om helt eller delvist at annulere bogfoeringen af et import- eller eksportafgiftsbeloeb, som ikke er betalt.
(b) 'remission' means either a decision to waive all or part of the amount of a customs debt or a decision to render void an entry in the accounts of all or part of an amount of import or export duty which has not been paid.

- raadets forordning (eoef) nr. 1854/89 af 14. juni 1989 om bogfoering af importafgifter og eksportafgifter, der udgoer en toldskyld, og om vilkaarene for betaling heraf (40)
- council regulation (eec) no 1854/89 of 14 june 1989 on the entry in the accounts and terms of payment of the amounts of the import duties or export duties resulting from a customs debt (40);