Eksempler på brug af Intra-community transactions på Engelsk og deres oversættelser til Dansk
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Chapter v storage andexchange of information specific to intra-community transactions.
This is borne out by a Commission study of intra-Community transactions and the INTRASTAT and VAT obligations involved.
The requirements must respect the principle of non-discrimination between national and intra-Community transactions.
I believe that this proposal can improve administrative cooperation on intra-Community transactions, when it comes to calculating value added tax and monitoring the correct application of this tax.
This Regulation also lays down rules and procedures for the exchange of certain information by electronic means,in particular as regards VAT on intra-Community transactions.
Combating tax evasion connected with intra-Community transactions(common system of VAT)- Combating tax evasion connected with intra-Community transactions- European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the Field of VAT debate.
International cooperation is imperative, especially in the VAT area,where the monitoring of intra-Community transactions is complicated by the current system.
I agree with the need to combat tax evasion connected with intra-Community transactions and believe that, in the context of the single European market, administrative cooperation between the Member States should be strengthened in this regard.
(PT) In general we agree with the proposals of the rapporteur which aim to improve the document of the European Commission on the fight against tax evasion connected with intra-Community transactions.
We voted against the two reports by Mr García-Margallo y Marfil on combating tax evasion connected with intra-Community transactions, or, to put it plainly, VAT fraud in trade between Member States.
I am particularly happy about the widespread support for the main objective of the Commission's first concrete proposal, namely to accelerate, by January 2010, the gathering andexchange of information concerning intra-community transactions.
Where these small producers themselves carry out intra-Community transactions, they shall inform their relevant authorities and comply with the requirements laid down by Commission Regulation No 986/89(11) of 10 April 1989 particularly as regards the register of outgoing products and the accompanying document.
Macroeconomic criteria have definitely to be applied to the clearing procedure to avoid allowing a distinction between domestic and intra-Community transactions to creep in.
Even if a definitive system for the taxation of intra-Community transactions is decided by the end of 2010, Member States should be able to apply reduced VAT rates in order to reinforce the existence and maintenance of locally supplied services as well as their role in the formal economy.
In writing.-(IT) I voted in favour of the report by Mr García-Margallo y Marfil on combating tax evasion connected with intra-Community transactions, with particular reference to the common system of VAT.
The report by José Manuel García-Margallo y Marfil on behalf of the Committee on Economic and Monetary Affairs on the Proposal for a Council Regulation on the amendment of Regulation(EC)No. 1798/2003 to combat tax evasion connected with intra-Community transactions.
In August 1987, the Commission presented a series of proposals providing for the abolition of tax frontiers after 1992 through modificationof the VAT system, with both national and intra-Community transactions being accorded identical treatment for VAT purposes based on the system currently applicable in Member States.
(FR) On the basis of the report by my esteemed Spanish colleague, Mr García-Margallo y Marfil, I voted in favour of the proposal for a Council regulation amending Regulation(EC)No 1798/2003 to combat tax evasion connected with intra-Community transactions.
We can reasonably expect that these figures will be easily surpassed andthe rate of increase maintained as the establishment of the euro reduces intra-Community transactions, eliminates exchange risk and exchange cost for enterprises whilst at the same time increasing intra-Community investment opportunities.
Moreover, companies will, as of 2010, have to submit monthly summary declarations for cross-border transactions within the EU,as a result of which the tax authorities will automatically receive the necessary information to cross-check intra-community transactions.
If the value of the intra-Community transactions carried out by a party responsible for providing information at some time during the year exceeds the threshold applicable to him, he shall provide information on his intra-Community transactions from the month in which this threshold was exceeded in accordance with the provisions applying to the threshold which becomes applicable.
The explanatory statement is not completely convincing when it states that the proposed measures, aimed solely at accelerating the collection andexchange of data relating to intra-Community transactions, will not represent an excessive burden for the entrepreneurial sector.
A key element of the Intrastat system consists in the use of value added tax information on intra-Community transactions. In order to ensure that the exhaustiveness of the statistics can be checked, it is appropriate to specify in a restrictive manner the information which may be passed between the administrative authorities in the Member States responsible for the application of laws on value added tax and those responsible for the establishment of statistics relating to the trading of goods between Member States.
On the basis of the report by my esteemed Spanish colleague, Mr García-Margallo y Marfil,I voted in favour of the proposal for a Council directive amending the 2006 Directive on the common system of value added tax to combat tax evasion connected with intra-Community transactions.
Member States may lay down provisions whereby the alcohol produced by small producers shall be released for free circulation as soon as it is obtained(provided the producers have not themselves carried out any intra-Community transactions) without being subjected to the tax warehousing arrangements, and be taxed definitively on a flat-rate basis.
Article 216 Member States shall take the measures necessary to ensure that their identification systems enable the taxable persons referred to in Article 214 to be identified andto ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions, as referred to in Article 402.
The proposed changes have as their main purpose speeding up gathering and exchanging information about intra-Community procedures, by standardising the procedures andby reducing to one month the period covered by declarations on intra-Community transactions and the time limit for the exchange of information about these transactions between Member States.