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whereas, with a view to facilitating intra-community trade in the field of work on movable tangible property, the tax arrangements applicable for these transactions should be modified when they are carried out for a person who is identified for value added tax purposes in a member state other than that of their physical execution;
for at gøre det lettere at udføre tjenesteydelser i form af arbejder vedrørende løsøregenstande i fællesskabet bør beskatningsordningerne for disse arbejder ændres, når de udføres for aftagere, der er momsregistrerede i en anden medlemsstat end den, ydelsen rent faktisk udføres i;

(14) whereas, with with a view to facilitating intra–community trade in the field of work on tangible movable tangible property, it is appropriate to establish the tax arrangements applicable for these to such transactions should be modified when they are carried out for a person customer who is identified for value added tax vat purposes in a member state other than that of their physical execution in which the transaction is physically carried out;.
(14) for for at gøre det lettere at udføre tjenesteydelser i form af lette samhandelen inden for fællesskabet for så vidt angår arbejder vedrørende løsøregenstande i fællesskabet bør beskatnings­ordningerne der fastlægges beskatningsregler for disse arbejder ændres, når de udføres for aftagere, der er momsregistrerede i en anden medlemsstat end den, ydelsen rent ydelserne faktisk udføres i;.