| English | Danish |
| 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 |
| application of a corrective mechanism to the calculation of the VAT rate | anvende en korrektionsmekanisme ved beregning af momssatsen |
| be exempt from tax, to | være skattefri |
| be liable to the tax, to | være skattepligtig |
| charge having equivalent effect to customs duty | diskriminerende intern afgift |
| 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 |
| 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 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 |
| 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 |
| duty limited to zero | told nedsat til 0 |
| duty to declare | forpligtelse med hensyn til momsangivelse |
| entitlements to be collected | udestående fordringer |
| exportation of products with entitlement to duty-free replacement of goods | udførsel af produkter med forbehold af told- og afgiftsfri genanskaffelse |
| levy limited to zero | importafgift begrænset til nul |
| method of applying a corrective mechanism to VAT | metode til korrektion af momsen |
| not subject to taxation | ikkeskattepligtig |
| not subject to taxation | uden skattepligt |
| opposition to tax inspection | modsætte sig kontrol |
| part of the security to be forfeited | sikkerhedsfortabelse |
| person liable to pay tax | person der hæfter for afgiftsbetalingen |
| person liable to pay tax | betalingspligtig person |
| person liable to tax | afgiftspligtig person |
| person to whom services are supplied | kunde til en ydelse |
| 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 styrkelse af afgiftssystemerne i det indre marked |
| 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 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 | Fiscalis-programmet |
| provision to reduce the tax burden | skattelempelse |
| right to deduct | fradragsret |
| subject to excise duty | pålægges punktafgift |
| tax arrangements applicable to losses | skatteregler for overførsel af tab |
| tax forms to be completed at the end of the financial year | skattemæssigt papirarbejde ved regnskabsårets slutning |
| tax system applicable to the unit trust | de for investeringsfonden gældende beskatningsregler |
| taxable person to whom the goods are supplied | afgiftspligtig køber |
| taxable person to whom the services are supplied | afgiftspligtig aftager |
| taxable person wishing to resell | afgiftspligtig videreforhandler |
| taxes based on payroll due to tax authorities | skyldige medarbejderskatter til skattemyndighederne |
| those liable to pay income tax | person, der betaler indkomstskat |
| to be accountable for VAT | være momspligtig person |
| transaction subject to non-deductible VAT | transaktion, der pålægges en ikke-fradragsberettiget moms |
| VAT invoiced to the producer on intermediate inputs | moms der faktureres producenten på input af varer og tjenester |
| VAT invoiced to the producer on intermediate inputs | fradragsberettiget moms på input af varer og tjenester |
| 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 |
