Hvad er oversættelsen af " DEN MERVAERDIAFGIFT " på engelsk?

• value added tax

Eksempler på brug af Den mervaerdiafgift på Dansk og deres oversættelser til Engelsk

Den mervaerdiafgift, som skyldes i henhold til artikel 28a, stk. 1, litra a.
Value added tax due pursuant to Article 28a(1) a.

Skatter, told, importafgifter og andre afgifter, som skal svares uden for indfoerselsmedlemsstaten, samt saadanne, som er foranlediget af indfoerslen, med undtagelse af den mervaerdiafgift, der skal opkraeves.
Taxes, duties, levies and other charges due outside the importing Member State and those due by reason of importation, excluding the value added tax to be levied;

Den mervaerdiafgift, som skyldes i medfoer af artikel 5, stk. 7, litra a, og artikel 6, stk. 3.
Value added tax due under Articles 5(7)(a) and 6 3.

BNPmp(N1) er saldoen mellem produktionen af varer og tjenester(P10) og forbruget af raa- og hjaelpestoffer(P20) plus den mervaerdiafgift(moms), der paalaegges varerne(R21) og nettoimportafgifterne eksklusive moms R29.
GDPmp(N 1) is the difference between output of goods and services(P 10) and intermediate consumption(P 20) plus VAT on products(R 21) and net taxes linked to imports(excluding value added tax(VAT)) R 29.

Den mervaerdiafgift, som skyldes eller er erlagt i indlandet for indfoerte goder.
Value added tax due or paid in respect of imported goods within the territory of the country;

Beskatningsgrundlaget for de leveringer af goder, der er omhandlet i stk. 2, er den afgiftspligtige videreforhandlers fortjenstmargen med fradrag af den mervaerdiafgift, der vedroerer selve fortjenstmargenen.
The taxable amount of the supplies of goods referred to in paragraph 2 shall be the profit margin made by the taxable dealer, less the amount of value added tax relating to the profit margin.

Den mervaerdiafgift, som skyldes i henhold til artikel 5, stk. 7, litra a, artikel 6, stk. 3, og artikel 28a, stk. 6.
Value added tax due pursuant to Articles 5(7)(a), 6(3) and 28a(6);

Erhvervelse inden for Faellesskabet af goder, for hvilke erhververen i henhold til artikel 17, stk. 3 og 4, under alle omstaendigheder ville have ret til fuldstaendig tilbagebetaling af den mervaerdiafgift, som skyldes i henhold til artikel 28a, stk. 1.
The intra-Community acquisition of goods where, pursuant to Article 17(3) and(4), the person acquiring the goods would in all circumstances be entitled to full reimbursement of the value added tax due under Article 28a 1.

Den mervaerdiafgift, som skyldes eller er erlagt for kunstgenstande, samlerobjekter eller antikviteter, som han selv har indfoert.
The value added tax due or paid in respect of works af art, collectors' items or antiques which he has imported himself;

I beskatningsgrundlaget medregnes foelgende elementer saafremt de ikke allerede indgaar heri: a skatter, told importafgifter og andre afgifter, som skal svares uden for indfoerselslandet, samt saadanne, som er foranlediget af indfoerselen, med undtagelse af den mervaerdiafgift, der skal opkraeves;
The taxable amount shall include, in so far as they are not already included:(a) taxes, duties, levies and other charges due outside the country of importation and those due by reason of importation, excluding the value added tax to be levied;

Fastsaette, at saafremt den mervaerdiafgift, som den afgiftsplig* ge person ikke kan fradrage, er af ringe stoerrelse, skal den ikke tages i betragtning.
Provide that where the value added tax which is not deductible by the taxable person is insignificant it shall be treated as nil.

Afgiften paa hver levering som naevnt i litra a er den samme som den, der skulle svares, hvis leveringen var underlagt den normale mervaerdiafgiftsordning, med fradrag af den mervaerdiafgift, som anses for stadig at vaere indregnet i den afgiftspligtige videreforhandlers koebspris for transportmidlet.
The tax due in respect of each supply referred to in(a) is equal to the amount of tax that would be due if that supply had been subject to the normal arrangements for value added tax, less the amount of value added tax regarded as being incorporated in the purchase price of the means of transport by the taxable dealer;

Den mervaerdiafgift, som skyldes eller er erlagt for kunstgenstande, der er eller vil blive leveret til ham af kunstneren eller dennes retssuccessorer.
The value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by their creators or their successors in title;

Den taerskel, der tjener som reference for anvendelsen af ovennaevnte bestemmelser, er den samlede vaerdi- uden den mervaerdiafgift, der skal svares eller er betalt i den medlemsstat, hvor forsendelsen eller transporten af goderne paabegyndes- af erhvervelser inden for faellesskabet af andre goder end nye transportmidler og punktafgifspligtige varer.«.
The threshold which serves as the reference for the application of the above shall consist of the total amount, exclusive of value added tax due or paid in the Member State from which the goods are dispatched or transported, of intra-Community acquisitions of goods other than new means of transport and other than goods subject to excise duty.

Den mervaerdiafgift, som skyldes eller er erlagt for kunstgenstande, der er eller vil blive leveret til ham af en afgiftspligtig person, der ikke er en afgiftspligtig videreforhandler.
The value added tax due or paid in respect of works of art which have been, or are to be, supplied to him by a taxable person other than a taxable dealer.

Med henblik paa at opretholde lige konkurrencebetingelser kan medlemsstaterne i stedet for at naegte fradrag indfoere afgifter for goder, som fremstilles af den afgiftspligtige person selv eller af ham er indkoebt i indlandet eller indfoert dertil, saaledes at disse afgifter ikke overskrider den mervaerdiafgift, som ved erhvervelse ville blive paalagt tilsvarende goder.
To maintain identical conditions of competition, Member States may, instead of refusing deduction, tax the goods manufactured by the taxable person himself or which he has purchased in the country or imported, in such a way that the tax does not exceed the value added tax which would have been charged on the acquisition of similar goods.

Koebsprisen anses for at omfatte den mervaerdiafgift, der skulle erlaegges, hvis leverandoerens afgiftspligtige fortjenstmargen svarede til 20% af koebsprisen.
The purchase price shall be deemed to include the value added tax that would have been due if the taxable margin made by the supplier had been equal to 20% of the purchase price.

For saa vidt angaar leveringer af kunstgenstande, samlerobjekter eller antikviteter, som den afgiftspligtige videreforhandler selv har indfoert, er den koebspris, der skal tages hensyn til ved beregning af fortjenstmargenen, lig med beskatningsgrundlaget ved indfoersel som fastlagt i overensstemmelse med artikel 11, punkt B, med tillaeg af den mervaerdiafgift, som skyldes eller er erlagt ved indfoersel.
For supplies of works of art, collectors' items or antiques which the taxable dealer has imported himself, the purchase price to be taken into account in calculating the margin shall be equal to the taxable amount on importation, determined in accordance with Article 11(B), plus the value added tax due or paid on importation.

Den mervaerdiafgift, som skyldes eller er erlagt for goder, der er eller vil blive leveret ham, og for tjenesteydelser, der er eller vil blive udfoert for ham af en anden afgiftspligtig person i indlandet.
Value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person liable for the tax within the territory of the country;

Indtil den 30. juni 1999 kan Det Forenede Kongerige Storbritannien og Nordirland ved indfoersel af kunstgenstande, samlerobjekter og antikviteter, der pr. 1. januar 1993 var omfattet af en fritagelse, anvende artikel 11, punkt B, stk. 6, saaledes, at den mervaerdiafgift, der skyldes ved indfoerslen, under alle omstaendigheder er lig med 2,5% af det beloeb, der er fastlagt i overensstemmelse med artikel 11, punkt B, stk. 1 til 4.«.
Until a date which may not be later than 30 June 1999, the United Kingdom of Great Britain and Northern Ireland may, for imports of works of art, collectors' items or antiques which qualified for an exemption on 1 January 1993, apply Article 11(B)(6) in such a way that the value added tax due on importation is, in any event, equal to 2,5% of the amount determined in accordance with Article 11(B)(1) to(4).';

Denne broekdel fastlaegges paa en saadan maade, at den mervaerdiafgift, der skyldes, under alle omstaendigheder udgoer mindst 5% af det beloeb, der er fastlagt i overensstemmelse med stk. 1, 2 og 3.«.
That fraction shall be determined in such a way that the value added tax thus due is, in any event, equal to at least 5% of the amount determined in accordance with paragraphs 1, 2 and 3.';

Den mervaerdiafgift, som skyldes eller er erlagt for de kunstgenstande, samlerobjekter og antikviteter, som er eller vil blive leveret til ham af en anden afgiftspligtig videreforhandler, hvis leveringen fra denne anden afgiftspligtige videreforhandler er paalagt afgift i henhold til litra a.
The value added tax due or paid for works of art, collectors' items or antiques which are or will be supplied to him by another taxable dealer, where the supply by that other taxable dealer has been taxed in accordance with a.

Denne broekdel fastlaegges paa en saadan maade, at den mervaerdiafgift, der skyldes ved indfoerslen, under alle omstaendigheder udgoer mindst 5% af det beloeb, der er fastlagt i overensstemmelse med stk. 1 til 4.«.
That fraction shall be determined in such a way that the value added tax thus due on the import is, in any event, equal to at least 5% of the amount determined in accordance with paragraphs 1 to 4.';

Den afgiftspligtige har ret til at fratraekke den mervaerdiafgift, der er indeholdt i koebsprisen eller erlagt ved indfoerslen eller ved erhvervelsen inden for Faellesskabet af transportmidlet, med et beloeb, der hoejst maa svare til den afgift, som kunne have vaeret gjort gaeldende, hvis leveringen ikke havde vaeret fritaget.
The taxable person shall be authorized to deduct the value added tax included in the purchase price or paid on the importation or intra-Community acquisition of the means of transport, up to an amount not exceeding the tax for which he would be liable if the supply were not exempt.

Denne medlemsstat tilbagebetaler importoeren som omhandlet i artikel 21, nr. 2, den mervaerdiafgift, der er erlagt ved indfoerslen af goderne, saafremt importoeren godtgoer, at der er paalagt erhvervelsen mervaerdiafgift i den medlemsstat, hvor forsendelsen eller transporten af goderne er afsluttet.
That Member State shall grant the importer as defined in Article 21(2) a refund of the value added tax paid in connection with the importation of the goods in so far as the importer establishes that his acquisition was subject to value added tax in the Member State of arrival of the goods dispatched or transported.

Ikke overholdelse af stk. 1 medfoerer erlaeggelse af den mervaerdiafgift ved indfoersel, der gaelder for de paagaeldende varer, efter de satser, der var gaeldende paa tidspunktet for overtraedelsen, samt paa grundlag af varernes beskaffenhed og vaerdi som konstateret eller godkendt af de kompetente myndigheder paa samme dato.
Non-compliance with the preceding paragraph shall give rise to application of the import value added tax relating to the products in question at the rate in force on the date of such non-compliance, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.

Inden for rammerne af en samlet vaerdi uden den mervaerdiafgift, der skal svares eller er betalt i den medlemsstat, hvor forsendelsen eller transporten paabegyndes, naar denne vaerdi i det loebende kalenderaar ikke overstiger en taerskel, som medlemsstaterne fastsaetter, men som ikke kan vaere lavere end et beloeb i national moentenhed svarende til 10 000 ECU, og.
For a total amount, less value added tax due or paid in the Member State from which the goods are dispatched or transported, not exceeding, during the current calendar year, a threshold which Member States shall determine but which may not be less than the equivalent in national currency of ECU 10 000, and.

Afgiftspligtige personer maa ikke traekke den mervaerdiafgift, som skyldes eller er erlagt for goder, der er eller vil blive leveret til dem af en afgiftspligtig videreforhandler, fra i den afgift, som de skal betale, hvis den afgiftspligtige videreforhandlers levering af disse goder er omfattet af saerordningen med afgift af fortjenstmargenen.
Taxable persons shall not be entitled to deduct from the tax for which they are liable the value added tax due or paid in respect of goods which have been, or are to be, supplied to them by a taxable dealer, in so far as the supply of those goods by the taxable dealer is subject to the special arrangements for taxing the margin.

Paa betingelse af, at den samlede vaerdi uden den mervaerdiafgift, der skal svares eller er betalt i den medlemsstat, hvor forsendelsen eller transporten paabegyndes, af erhvervelser inden for Faellesskabet af andre goder end nye transportmidler og punktafgiftspligtige varer, i det foregaaende kalenderaar ikke har oversteget den taerskel, der er omhandlet i andet led.
Provided that the total amount, less value added tax due or paid in the Member State from which the goods are dispatched or transported, of intra-Community acquisitions of goods other than new means of transport and other than products subject to excise duty did not, during the previous calendar year, exceed the threshold referred to in the second indent.

Enten af den afgiftspligtige koeber eller aftager; i dette tilfaelde er den afgiftspligtige koeber eller aftager efter de af medlemsstaterne fastsatte naermere bestemmelser berettiget til at nedsaette den skyldige mervaerdiafgift med den standardgodtgoerelse, som han har betalt til standardsats-landbrugere;
In this case, the taxable person to whom the goods or services are supplied shall be authorized, following the procedure laid down by the Member States, to deduct from the value added tax for which he is liable, the amount of the flat-rate compensation has paid to the flat-rate farmers;