検索ワード: lønsumsafgiften (デンマーク語 - 英語)

danmark minder om, at fritagelsen for lønsumsafgiften i mellemtiden er afskaffet.
denmark states that the payroll tax exemption has now been abolished.

dkt anfører, at den danske stat har ophævet fritagelsen for lønsumsafgiften i 2008.
dkt indicates that the payroll tax exemption was abolished by the danish state in 2008.

ifølge danmark har fritagelsen for lønsumsafgiften og den efterfølgende ophævelse af fritagelsen således haft en neutral virkning på dsb's økonomi.
according to denmark, the payroll tax exemption and its subsequent abolition consequently had a neutral effect on dsb’s finances.

kommissionen konstaterede i sin beslutning om at indlede en procedure, at private danske virksomheder, der opererer i momsfritagne sektorer som kollektiv transport, skal betale en særlig lønskat: lønsumsafgiften.
in its decision initiating the procedure, the commission noted that danish private undertakings operating in vat-exempt sectors such as the public transport sector are subject to a special payroll tax (‘lønskat’).

den danske regering oplyser for en god ordens skyld, at ændringerne i lønsumsafgiften er gennemført ved lov nr. 526 af 25. juni 2008, og at ændringerne trådte i kraft pr. 1. januar 2009.
for information, the danish authorities have stated that the changes to payroll tax were introduced by act no 526 of 25 june 2008 and that they entered into force on 1 january 2009.

angående en eventuel kompensation af dsb som følge af, at virksomheden ikke længere er fritaget for lønsumsafgift, bemærker den danske regering, at dsb's kontraktbetaling oprindeligt blev beregnet ud fra, at dsb ikke skulle betale lønsumsafgift.
as regards possible compensation for dsb following its no longer being exempt from payroll tax, the danish authorities point out that the contractual payments made to dsb had initially been calculated on the basis that dsb was not required to pay payroll tax.