English | Danish |
abatement of levies | afgiftsnedsættelse |
abolition of fiscal frontiers | afskaffelse af de fiskale grænser |
Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments | aftale mellem Det Europæiske Fællesskab og Fyrstendømmet Andorra om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF om beskatning af indtægter fra opsparing i form af rentebetalinger |
Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003/48/EC | aftale mellem Det Europæiske Fællesskab og Fyrstendømmet Monaco om fastlæggelse af foranstaltninger svarende til dem, der er fastlagt i Rådets direktiv 2003/48/EF |
agricultural component of the levy or duty | landbrugselement i afgift eller told |
amount of quota | kontingentmængde |
amount of tax due at the final consumption stage | størrelse af den skyldige afgift i sidste forbrugerled |
application of a corrective mechanism to the calculation of the VAT rate | anvende en korrektionsmekanisme ved beregning af momssatsen |
application of goods | udtagning af et aktiv |
application of goods | udtagning af en vare |
application of goods | udtagelse af en vare |
assessment basis of VAT own resources | opkrævningsgrundlag for momsindtægterne |
assessment of the taxable value of a farm | fastsættelse af beskatningsgrundlag for landbrug |
basis for assessment of taxes | skatteligning |
basis for assessment of taxes | påligning af skat |
basis of assessment | ansættelsesgrundlag |
basis of assessment | skatteligning |
basis of assessment | beregningsgrundlag |
basis of assessment | påligning af skat |
basis of assessment of VAT | momsberegningsgrundlag |
basis of assessment of VAT | momsgrundlag |
basis of assessment of VAT | afgiftsgrundlag |
basis of collection for VAT own resources | opkrævningsgrundlag for momsindtægterne |
basis of taxation | beskatningsgrundlag |
basis of taxation | skatteligning |
basis of taxation | påligning af skat |
basis of taxation | skattegrundlag |
basis of taxation | afgiftsgrundlag |
bilateral cumulation of origin | bilateral kumulation |
budget annex of agricultural social security benefits | tillægsbudget for de sociale ydelser i landbruget |
burden of taxation | skattebyrde |
burden of taxation | afgiftsbyrde |
calculation of deductible VAT at constant prices | beregningen i faste priser af den indgående moms |
carry-back of losses for tax purposes | skattemæssig overførsel af tab |
carry-forward of losses | overførsel af tab |
category of vehicle | køretøjets klasse |
Centre for administration of import duty, exemption and drawback | centret for administration af importtold, fritagelse og godtgørelse |
centre of vital interests | midtpunkt for livsinteresser |
certificate of customs authorities | toldvæsenets attestation |
certificate of maintenance review | attest på vedligeholdelseseftersyn |
cession of land | jordskat |
cession of land | afgivelse af jord |
change in the amount of deductible VAT | ændring i værdien af den indgående moms |
chargeability of tax | afgiftens forfald |
charges for the use of roads | vejafgift |
Charges for the use of roads by heavy goods vehicles | afgift for kørsel med tunge lastbiler |
charging of tax on imports | afgiftsopkrævning ved indførsel |
closer alignment of taxation on savings | tilnærmelse af regler om beskatning af renteindtægter |
Code of conduct for business taxation | adfærdskodeks for erhvervsbeskatning |
collection of tax | skatteinddrivelse |
collection of tax | skatteopkrævning |
collection of tax | inddrivelse af skatter |
collection of the additional levy | opkrævning af tillægsafgift |
combined rate of tax | kumuleret skattesats |
Committee for implementation of the Community programme to improve the operation of taxation systems in the internal market Fiscalis programme | Udvalget for Fiscalis-programmet |
Committee for implementation of the Community programme to improve the operation of taxation systems in the internal market Fiscalis programme | Udvalget for Gennemførelse af Fællesskabsprogrammet til Forbedring af Beskatningssystemernes Virkemåde i det Indre Marked Fiscalis |
Committee for implementation of the Community programme to improve the operation of taxation systems in the internal market Fiscalis programme | Fiscalisudvalget |
Committee of Government Experts on the Adjustment of the National Taxation Systems relating to Commercial Vehicles | Udvalget af Regeringseksperter for Tilpasning af de Nationale Afgiftsordninger for Erhvervskøretøjer |
Committee of Government Experts on the Co-ordination of Studies to be carried ou by the Member States in connection with the Proposal for a Council Decision on the Introduction of a Common System of Charging for the Use of Transport Infrastructure | Udvalget af Regeringseksperter vedrørende Samordning af Undersøgelser, som Medlemsstaterne Skal Foretage i Tilslutning til Forslaget til Rådets Beslutning om Indførelse af en Fælles Afgiftsordning for Brugen af Transportinfrastrukturer |
Committee of independent Experts on Company Taxation | udvalg af uafhængige eksperter om selskabsbeskatning |
Committee of independent Experts on Company Taxation | Ruding-udvalget |
Committee on Recovery of Claims | Udvalget for Inddrivelse af Fordringer |
common system of value added tax | fælles merværdiafgiftssystem |
common system of value added tax | det fælles momssystem |
common system of value added tax | det fælles merværdiafgiftssystem |
common system of VAT | det fælles momssystem |
common system of VAT | det fælles merværdiafgiftssystem |
Community Committee for the Coordination of Fraud Prevention | Fællesskabets Udvalg for Koordinering af Bedrageribekæmpelse |
Community programme of action on the subject of the vocational training of customs officials | fællesskabsprogram for udveksling af toldembedsmænd |
Community programme of action on the subject of the vocational training of customs officials | fællesskabshandlingsprogram for faglig uddannelse af toldembedsmænd |
concept of taxable person | begrebet afgiftspligtig |
control of origin | kontrol af oprindelse |
Convention between the Federal Republic of Germany and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital and to certain other Taxes | konventionen mellem Forbundsrepublikken Tyskland og Amerikas Forenede Stater med henblik på at undgå dobbeltbeskatning og forebygge skattesvig for så vidt angår beskatning af indtægter og kapital og andre afgifter |
Convention on Customs Treatment of Pool Containers used in International Transport | konvention om toldproceduren for containere, som inden for rammerne af en pool benyttes til international transport |
Convention on Customs Treatment of Pool Containers used in International Transport | konvention om containerpools |
Convention on the accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises | konvention om Republikken Østrigs, Republikken Finlands og Kongeriget Sveriges tiltrædelse af konventionen om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud |
Convention on the Elimination of Double Taxation in connection with the Adjustment of Profits of Associated Enterprises | konvention om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud |
Convention on the Taxation of Road Vehicles Engaged in International Goods Transport | konvention om beskatning af køretøjer, som benyttes til international godstransport ad landevej |
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax | Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem |
Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity | energibeskatningsdirektiv |
Council of Europe Multilateral Mutual Assistance Convention | konvention om gensidig administrativ bistand i skattesager |
country of origin principle | oprindelseslandsprincip |
Customs Committees EEC-Countries of the European Free Trade Association Austria, Finland, Iceland, Norway, Sweden, Switzerland | Toldudvalgene EØF-Landene i Den Europæiske Frihandelssammenslutning EFTA, Finland, Island, Norge, Schweiz, Sverige, Østrig |
Customs Convention on the Temporary Importation of Commercial Road Vehicles | toldkonvention om midlertidig indførsel af erhvervskøretøjer til landevejstransport |
Customs Convention on the Temporary Importation of Commercial Road Vehicles | toldkonvention om midlertidig indførsel af erhvervskøretøjer benyttet til vejfærdsel |
Customs Convention on the temporary importation of packings | toldkonvention om midlertidig indførsel af emballage |
Customs Convention on the Temporary Importation of Private Road Vehicles | toldkonventionen om midlertidig indførsel af private køretøjer benyttet til vejfærdsel |
customs office of transit | gennemkørselstoldsted |
date of the operative event | dato for den udløsende begivenhed |
debt-claims of any kind | fordringer af enhver art |
deductible VAT on purchases of capital goods | moms der faktureres producenten ved køb af realkapitalgoder og varer der lægges på lager |
deductible VAT on purchases of capital goods | fradragsberettiget moms på køb af kapitalgoder |
deduction of tax | skattefradrag |
deferment of payment | henstand |
deferment of payment | betalinghenstand |
definitive uniform arrangements for the collection of own resources accruing from value added tax | endelig ordning for ensartet opkrævning af egne indtægter hidrørende fra merværdiafgiften |
degressive scale of tax | degressiv skatteskala |
determining the person liable for payment of a customs debt | fastlæggelse af, hvilke personer der betaler toldskyld |
differential rates of tax | differentierede afgiftssatser |
direct taxation of companies | direkt beskatning af virksomhederne |
Directive on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products | direktivet om den generelle ordning for punktafgiftspligtige varer, om oplægning og omsætning heraf samt om kontrol hermed |
director of taxation | skattedirektør |
duty paid by way of fees or dues | afgift, der har karakter af vederlag |
duty-free replacement of goods procedure | procedure for told- og afgiftsfri genanskaffelse |
early depreciation of vessels | forskudsafskrivning |
economic taxation of distributed dividends | dobbeltbeskatning af udloddede aktieudbytter |
enforcement of direct tax liabilities | tvangsinddrivelse af tilgodehavender i forbindelse med direkte skatter |
equitable collection of direct taxes | retfærdig opkrævning af direkte skatte |
erosion of revenue | indtægtstab |
European Centre for the training of Customs Officials | Europæisk Center for Uddannelse af Toldembedsmænd |
Exchange programme of customs officials | fællesskabsprogram for udveksling af toldembedsmænd |
Exchange programme of customs officials | fællesskabshandlingsprogram for faglig uddannelse af toldembedsmænd |
exclusive of VAT | uden moms |
exemption of imported goods | afgiftsfritagelse ved indførsel |
exemption without credit of input VAT | fritagelse uden ret til refusion af købsmoms |
exemption without credit of input VAT | momsfritagelse uden ret til refusion af indgående moms |
exemption without credit of input VAT | momsfritagelse uden ret til refusion af købsmoms |
exemption without credit of input VAT | fritagelse uden ret til refusion af indgående moms |
Expert Group on Taxation of the Digital Economy | Ekspertgruppen vedrørende Beskatning af den Digitale Økonomi |
exportation of products with entitlement to duty-free replacement of goods | udførsel af produkter med forbehold af told- og afgiftsfri genanskaffelse |
final importation of goods | endelig indførsel af goder |
fiscal element of a customs duty | fiskalt element i en told |
fiscal marking of gas oil | afgiftsmærkning af gasolien |
flat-rate calculation of the taxable amount | standardfastsættelse af beskatningsgrundlaget |
flat-rate refund of VAT in agriculture | tilbagebetaling af moms på landbrugsprodukter |
good governance in the area of taxation | god forvaltningspraksis i forbindelse med skattespørgsmål |
good governance in the area of taxation | god forvaltning på skatteområdet |
harmonisation and closer alignment of indirect taxation | harmonisering og tilnærmelse af de indirekte skatter |
harmonisation of the rules determining the tax base | harmonisering af skatteberegningsreglerne |
harmonisation of the systems for the carry-forward and carry-back of losses for tax purposes | harmonisering af reglerne for skattemæssig overførsel af tab |
highest and lowest marginal rates of personal income tax | yderpunkterne i indkomstskatten |
impartial application of tax | fiskal neutralitet |
impartial application of tax | skatteneutralitet |
imposition of definitive duties | indførelse af endelig told |
imposition of tax on imports | afgiftsopkrævning ved indførsel |
in full discharge of tax liability | kildeskat med fuldt frigørende virkning |
inspection of tax authorities | skattemyndighedernes kontrol |
intensification of the EC-Turkey customs union | intensivering af toldunionen mellem EF og Tyrkiet |
International Convention on the Simplification and Harmonisation of Customs Procedures | international konvention om forenkling og harmonisering af regler om toldbehandling |
International Convention on the Simplification and Harmonisation of Customs Procedures | Kyoto-konventionen |
intra-Community acquisition of goods | erhvervelse af varer inden for Fællesskabet |
intra-Community supply of goods | levering af goder inden for Fællesskabet |
intra-Community supply of services | levering af tjenesteydelser inden for Fællesskabet |
introduction of common border posts | udviskning af grænseovergange |
lightening of taxation | skattelettelse |
loss of tax revenue | skatteprovenutab |
marginal rate of tax | marginalskattesats |
Member State of arrival | modtagermedlemsstat |
Member State of consumption | forbrugermedlemsstat |
method of applying a corrective mechanism to VAT | metode til korrektion af momsen |
method of taxing | beskatningsregel |
minimum basis of assessment | beskatningsgrundlag |
minimum level of taxation | minimumsafgiftsniveau |
neutral tax rule from the point of view of competition | konkurrencencemæssigt neutral skatteregel |
non-taxation of goods | ikke-afgiftsbelægning af varer |
origin of the right of deduction | fradragsrettens indtræden |
overpayment of tax | for meget indbetalt skat |
overpayment of tax | for meget betalt skat |
part of the security to be forfeited | sikkerhedsfortabelse |
period of assessment | skatteansættelsesår |
person liable for payment of tax | betalingspligtig for momsen |
person liable for payment of the tax on importation | person der skal betale importafgift |
person liable for payment of the tax on importation | person der hæfter for afgift i forbindelse med indførsel |
place of consumption | forbrugssted |
place of residence | hjemsted |
place of residence | bopæl |
place of supply of goods | leveringssted for en vare |
place of supply of services | leveringssted for en ydelse |
place of taxable transactions | stedet for afgiftspligtige transaktioner |
place of taxation | beskatningssted |
place of the intra-Community acquisition of goods | stedet for en erhvervelse inden for Fællesskabet af goder |
postponement of payment | betalinghenstand |
postponement of payment | henstand |
principle of fiscal neutrality | princip om skattemæssig neutralitet |
principle of tax neutrality | princip om skattemæssig neutralitet |
Programme of Community action to ameliorate the indirect taxation systems of the internal market | Fællesskabshandlingsprogram til styrkelse af afgiftssystemerne i det indre marked |
Programme of Community action to ameliorate the indirect taxation systems of the internal market | EF-handlingsprogram til forbedring af afgiftssystemerne i det indre marked |
Programme of Community action to ameliorate the indirect taxation systems of the internal market | Fiscalis-programmet |
Programme of Community action to ameliorate the indirect taxation systems of the internal market | fællesskabshandlingsprogram til forbedring af afgiftssystemerne i det indre marked |
Programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market | Fællesskabshandlingsprogram til styrkelse af afgiftssystemerne i det indre marked |
Programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market | fællesskabshandlingsprogram til forbedring af afgiftssystemerne i det indre marked |
Programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market | Fiscalis-programmet |
Protocol amending the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises | protokol om ændring af konventionen af 23. juli 1990 om ophævelse af dobbeltbeskatning i forbindelse med regulering af forbundne foretagenders overskud |
to rank as a taxable person for the purposes of VAT | være momspligtig person |
rate of tax | momssats |
rate of tax | skattesats |
rate of tax | afgiftssats |
rate of taxation | trækprocent |
rate of taxation | skattesats |
rate of value added tax | momssats |
rate of value added tax | merværdiafgiftssats |
rate of VAT | momssats |
rate of VAT | merværdiafgiftssats |
recapitulative statement of the acquirers identified | oversigt over de momsregistrerede erhververe |
recovery of the tax not previously due because of reduced taxation | senere påligning af fradraget |
reduced rate of VAT | nedsat momssats |
reduced rate of VAT | lavere momssats |
reduced rate of VAT | nedsat moms |
reduced rate of VAT | reduceret moms |
reduced rate of VAT | reduceret momssats |
reduced rate of VAT | lavere moms |
reduction of public charges | nedsættelse af sociale byrder |
reduction of the tax | afgiftslettelse |
reintroducing levying of customs duties | genindførelse af toldafgifter |
remission in respect of imports | afgiftsfritagelse ved indførsel |
remission of tax on exports | afgiftsfritagelse ved udførsel |
repayment of value added tax | tilbagebetaling af moms |
repayment of value added tax | momsgodtgørelse |
repayment of value added tax | momsrefusion |
repayment of value added tax | momstilbagebetaling |
repayment of value added tax | refusion af moms |
repayment of value added tax | godtgørelse af moms |
repayment of VAT | momsgodtgørelse |
repayment of VAT | momsrefusion |
repayment of VAT | momstilbagebetaling |
repayment of VAT | tilbagebetaling af moms |
repayment of VAT | refusion af moms |
repayment of VAT | godtgørelse af moms |
residence principle of taxation | beskatningsregel ud fra bopæl |
residual amount of non-deductible tax | residual afgiftsbelastning der ikke kan fradrages |
return of income | indkomstselvangivelse |
return of income | selvangivelse |
return of income | indkomsterklæring |
right of deduction | fradragsret |
rule for determining the taxable profits of companies | regel for beskatning af virksomheders overskud |
shifting of the tax burden | omplacering af de skattemæssige byrder |
special arrangements for second–hand goods, works of art, collectors' items and antiques | særordning for brugte genstande, kunstgenstande, samlerobjekter og antikviteter |
special charge collected on export of rice | særafgift, der opkræves ved eksport af ris |
specific levy in respect of live bovine animals | særlig importafgift for levende hornkvæg og oksekød, bortset fra frosset oksekød |
Standard Magnetic Format for automatic exchange of information | Standard Magnetic Format |
Standard Magnetic Format for automatic exchange of information | standardmagnetformat |
Standing Committee of Heads of National Revenue Departments | Komitéen af Chefer for de Nationale Skatte- og Afgiftsmyndigheder |
Standing Committee on Administrative Cooperation in the field of indirect taxation VAT | Det Stående Udvalg for Administrativt Samarbejde inden for Området Indirekte Skatter moms |
Standing Committee on Administrative Cooperation in the field of Indirect Taxation | Det Stående Udvalg vedrørende Administrativt Samarbejde inden for området indirekte skatter |
Standing Committee on Administrative Cooperation in the field of Indirect Taxation, including the Fiscalis programme | Det Stående Udvalg vedrørende Administrativt Samarbejde inden for området indirekte skatter |
statement certifying the status of taxable person | attestering af status som afgiftspligtig |
stay of payment | henstand |
stay of payment | betalinghenstand |
supply of goods | levering af varer |
supply of transport | transportydelse |
system of graduation | gradueringsordning |
system of interconnected warehouses for excise duties | sammenhængende system af afgiftskontrollerede lagre |
target rate of excise duty | målsats for punktafgifter |
tax forms to be completed at the end of the financial year | skattemæssigt papirarbejde ved regnskabsårets slutning |
tax on imports and deliveries of goods in the Canary Islands | afgift med betegnelsen "arbitrio sobre las importaciones y entregas de mercancías en las Islas Canarias" |
tax on income of non-residents | indkomstbeskatning af ikke-hjemmehørende personer |
tax on the conveyance of property | skat på formueoverførsel |
tax on the conveyance of property | ejendomsomsætningsafgift |
tax on the rental value of real property | lejeværdi af fast ejendom |
tax on the transfers of property | skat på formueoverførsel |
tax on the transfers of property | ejendomsomsætningsafgift |
tax rates of the base year | basisårets afgiftssats |
tax revenue in % of GDP | skatteindtægt i pct.af BNP |
tax treatment of benefits | skattemæssig behandling af overskud |
tax treatment of the activities of the companies | skattemæssig behandling af virksomhedernes aktiviteter |
taxable person of a Member State | afgiftspligtig person fra en medlemsstat |
taxable person of a non-member country | afgiftspligtig person fra et tredjeland |
taxation at the place of destination | forbrugslandsbeskatning |
taxation at the place of destination | beskatning i forbrugslandet |
taxation at the place of origin | oprindelseslandsbeskatning |
taxation at the place of origin | beskatning i oprindelseslandet |
taxation in the country of residence | beskatning i domicillandet |
taxation in the country of residence | beskatning i bopælslandet |
taxation of capital gains | beskatning af værdivækst |
taxation of groups of companies | koncernbeskatning |
taxation of hydrocarbons | beskatning af olie og gas |
taxation of savings | beskatning af indtægter fra opsparing |
taxation of savings income | beskatning af indtægter fra opsparing |
taxation of savings income in the form of interest payments | beskatning af indtægter fra opsparing i form af rentebetalinger |
taxation of trade | beskatning i samhandel |
tendered rate of export tax | tilslagssats for eksportafgift |
the abolition of double taxation | afskaffelse af dobbeltbeskatning |
transitional arrangements for second–hand means of transport | overgangsordning for brugte transportmidler |
uniform basis of assessment | fælles beregningsgrundlag |
uniform basis of assessment | ensartet beskatningsgrundlag |
uniform basis of assessment | fælles beskatningsgrundlag |
uniform rate of call | ensartet momsopkrævningssats |
VAT invoiced to the producer on purchases of fixed capital goods and of goods put into stock | moms der faktureres producenten ved køb af realkapitalgoder og varer der lægges på lager |
VAT invoiced to the producer on purchases of fixed capital goods and of goods put into stock | fradragsberettiget moms på køb af kapitalgoder |
Working Party on Indirect Taxes on the Raising of Capital | Arbejdsgruppe vedrørende Kapitaltilførselsafgifter |
yarn of staple or waste synthetic fibres | garn af korte syntetiske fibre |
yield of real estate | en ejendoms skattepligtige lejeværdi |