Şunu aradınız:: merværdiafgiftsystem (Danca - İngilizce)

hr. formand, min gruppe støtter kommissionens forslag, hvis formål er at forenkle det fælles merværdiafgiftsystem mellem de 15 lande.
mr president, my group also supports the commission's proposals for simplifying the vat system among the fifteen member states.

forslag til rådets direktiv om ændring af direktiv 77/388/eØf om det fælles merværdiafgiftsystem (minimumssats for normalsatsen).
proposal for a council directive amending directive 77/388/eec on the com­mon system of value added tax (level of the standard rate).

dette er en af de grundliggende regler i fællesskabets merværdiafgiftsystem, i forbindelse med princippet om beskatning i modtagerlandet, og den gælder i alle medlemsstater. der er således ikke tale om diskrimination mellem medlemsstater.
there is neither a list of foods which are to be controlled nor a list of control posts, the control being the responsibility of the member state in whose territory the imported goods are put into free circulation.

om ændring af direktiv 2006/112/ef om det fælles merværdiafgiftsystem hvad angår anvendelsesperioden for merværdiafgiftssystemet for radio- og tv-spredningstjenester og visse elektronisk leverede tjenesteydelser
amending directive 2006/112/ec on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

"artikel 15, stk. 4, i rådets sjette direktiv 77/388/eØf af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter - det fælles merværdiafgiftsystem: ensartet beregningsgrundlag, skal fortolkes således, at alene levering ti den virksomhed, som skal anvende goderne til skibsproviantering, kan anses for levering af goder til skibsproviantering, uden at det herved kan kræves, at goderne allerede ved leveringen til virksomheden skal bringes ombord på et bestemt fartøj."
"under article 15 (4) of the sixth council directive of 17 may 1977 on the harmonization of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment (77/388/eec), properly construed, only supplies to a vessel operator of goods to be used by that operator for fuelling and provisioning are to be regarded as supplies of goods for the fuelling and provisioning of vessels, but there is no requirement that the goods should be actually shipped on board the vessels at the time of their supply to the operator."