Vous avez cherché: tonnagebeskattede (Danois - Anglais)

undtagelsen fra denne oplysnings- og dokumentationspligt gælder kun for tonnagebeskattede selskaber.
the exemption from the obligation to provide information and records obligation is specific to companies under tonnage tax.

det er nemlig sandsynligt, at tonnagebeskattede rederier selv vil varetage administrationen af besætninger, når de selv ejer skibene eller lejer dem på bareboat-vilkår.
indeed it is likely that tonnage tax ship-owners provide the crew management themselves in cases where they own the vessels or where they charter them on bareboat conditions.

disse grænser medvirker til at forhindre situationer, hvor tonnagebeskattede rederier ender med at blive rene skibsmæglere uden ansvar for administration af besætninger og for den tekniske forvaltning af de skibe, de sejler med.
that ratio has been intended to avoid situations where tonnage tax companies eventually become pure maritime brokers, without any responsibility for the crew management and the technical management of vessels that they operate.

den anmeldte foranstaltning medfører, at tonnagebeskattede selskaber fritages for begge forpligtelser i relation til deres grænseoverskridende transaktioner, men de forbliver gældende for tonnagebeskattede selskaber i forbindelse med transaktioner mellem koncernforbundne virksomheder inden for danmarks grænser.
indeed, the notified amendments provide for the exemption of the tonnage tax companies from both obligations in relation to their cross-border transactions, while they remain in force for tonnage tax companies as regards transactions between affiliates within denmark.

det er også fair at sige, at denne grænse har tjent et andet af formålene med retningslinjerne, da den har gjort det nemmere for de nationale myndigheder at kontrollere, at landbaserede aktiviteter med tilknytning til tonnagebeskattede skibe fastholdes i fællesskabet/eØs.
it is also fair to say that the ratio has pursued another objective of the guidelines, in making it easier for national authorities to control that on-shore activities related to the vessels under tonnage tax are maintained within the community/eea.

på basis af sin undersøgelse finder kommissionen, at den foreslåede ændring kan resultere i en kraftig svækkelse af en af ring fencing-foranstaltningerne knyttet til ordningen, nemlig kontrollen med kommercielle transaktioner mellem tonnagebeskattede selskaber og eventuelle koncernforbundne selskaber i andre medlemsstater eller eØs-lande.
on the basis of its investigation, the commission took the view that the proposed change could deteriorate significantly one of the ring-fencing measures linked to the scheme, namely the monitoring of commercial transactions between companies subject to this scheme and their possible affiliates in other member states or countries in the european economic area.