Act on the amendment of the VAT on value added tax and the tax on pay-sum, etc. 1)

(Repeal of certain VAT exemptions and increased wage cost tax for the financial sector, etc.)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the case of value added tax (VAT slots), cf. Law Order no. 966 of 14. In October 2005, as amended, inter alia, section 1 of Law No 1. 517 of 7. June 2006 and section 1 of the Law No 524 of 17. June 2008, and at the latest at Section 3 of Act 3. 1344 of 19. In December 2008, the following changes are made :

1. I Section 13 (1). 1, no. 8, "Administration, rental" for "Rentable".

2. Section 13 (1). 1, no. 9, ITREAS :

" 9) Deliver of real estate. However, the exemption shall not include :

3. Section 13 (1). 1, no. 16, revoked.

Number 17-22 will then be no. 16-21.

4. I § 13 pasted as paragraph 3 :

" Stop. 3. The tax minister may lay down detailed rules on the demarcation of immovable property pursuant to paragraph 1. 1, no. 9. "

5. I § 41 (a) (a) 1, the ' no. Twenty-one to " no. 20. "

6. § 43, paragraph. 3, no. 4, ITREAS :

" 4) On the supply of immovable property, which is exempt from tax after Article 13 (1). 1, no. 9. The delivery will be treated as the fixed property transfer to non-deductible use. However, adjustment may be omitted to the extent that the buyer inherits the regulation obligation. ' ;

7. § 51, paragraph. ONE, FOUR. pkt., revoked.

8. § 51, paragraph. ONE, FIVE. pkt., That's four. rectangle shall be replaced by the following :

' There may be an equivalent authorisation for the voluntary registration of purchases and to and restructure of immovable property, which are exempt from the charge, cf. Section 13 (1). 1, no. 9 for the purpose of selling to a registered company. '

9. I § 51 a, paragraph. 1 and 2, the ' no. Twenty-one to " no. 20. "

10. The following section 66 is inserted :

" Chapter 16 A

Special scheme for travel agents

§ 67. The regulation in this Chapter shall apply to the operations of travel agents acting in its own name against travellers and which apply to the execution of the journey by other taxable products ; people.

Paragraph 2. The Special Scheme shall not apply to travel agents, which operate exclusively as intermediaries and for whom section 27 (s). 3, no. 3 on emissions shall apply.

Paragraph 3. For the purposes of this chapter, travel agents shall be regarded as travel agents.

§ 67 a. The operations on the conditions laid down in section 67 (4). 1, the travel agency for the purpose of carrying out a journey shall be regarded as a single payment.

§ 67 b. The delivery point of the individual, cf. Article 67 (a) shall be determined in accordance with section 15 (3). 1.

§ 67 c. The tax base for the simplicity, cf. Article 67 a is the profit margin of the travel agent, which means the difference between the total amount without a charge paid by the traveller, and the actual costs incurred by the travel agency for the deliveries of goods by other taxable persons ; and benefits when such deliveries are directly intended to benefit travellers.

§ 67 d. If the transactions carried out for the travel agency by other taxable persons are carried out outside the EU, the services of the agency shall be treated as assets as assets acting in the name of another person and on behalf of another, and as under section 34, paragraph 1, no. 17 is exempt from duty.

Paragraph 2. Where the transactions are carried out in accordance with paragraph 1. 1 both inside and outside the EU, only the part of the travel agency ' s services relating to transactions carried out outside the EU shall be regarded as duty-free.

§ 68. The tax amounts which other taxable persons invoice the travel agency for transactions pursuant to section 67 a direct traveller shall not be eligible for deduction or compensation.

§ 68 a. Invoice is issued in accordance with section 52. If the Customer is not a taxable person or a non-taxable person, the travel agency may waidate charges and tax base charges on the invoice.

Paragraph 2. The tax minister may lay down detailed rules on invoice requirements and accounting. ` ;

§ 2

In the Act of Tax on Salary, etc. (payroll cost toxicology), cf. Law Order no. 466 of 22. In May 2006, as amended by Section 2 of Law No 517 of 7. June 2006, Law No. No. 526 of 17. June 2008, and section 20 of the law. 1344 of 19. In December 2008, the following changes are made :

1. I Section 1 (1). 1, deleted ' no. 8, "," no. 15 -17 ` is replaced by ' no. 15 and 16 ", and" No 20 ' shall be replaced by ' no. 19. "

2. Section 1 (1). 2, no. 6, revoked.

Number 7-12 becomes the second paragraph. 6-11.

3. Section 4 (4). 2, no. 3, revoked.

Number 4 becomes the second paragraph. 3.

4. Section 4 (4). 2, no. 4, No, no. paragraph 3 is replaced by the following

" 3) Organizations, funds, associations, logists, etc. "

5. Section 5 (5). 2, ITREAS :

" Stop. 2. For establishments covered by Article 4 (4), 2, is the levy 10.5%. of the undertaking ' s salary. ` ;

6. Section 5 (5). 3, ITREAS :

" Stop. 3. For establishments covered by Article 4 (4), 3 is the fee 5,33%. of the undertaking ' s salary. ` ;

7. Section 5 (5). 5, ITREAS :

" Stop. 5. For public undertakings not covered by Article 4 (4). 1, the fee is 5.33%. of the undertaking ' s salary. ` ;

§ 3

Paragraph 1. The law shall enter into force on 1. January, 2011, cf. however, paragraph 1 Two and three.

Paragraph 2. § 1, no. 7, enter into force on 1. July, 2009.

Paragraph 3. § 2, nr. 5, enter into force on 1. January 2013.

Paragraph 4. Companies covered by Taxable in the VAT slots Section 13 (3). 1, no. 9 (b) of paragraph 1 of this law. 2, may request duties and tax administration to reimburse the cost of the cost of construction, lawyer, accountant and so on before 1. January, 2011, when the construction site or the separate delivery of a building site, or the specific delivery of a building site, shall be paid after the 1. January, 2011. The allowance shall include deductible housing expenditure, etc., which has not previously been deducted, and shall be given in the context of the taxable sale. The request for reimbursement must be submitted at the same time as the tax on sales tax. For reasons that have not been sold for five years after the 1. In January 2011, compensation may be granted at the end of 2015. Expenditure must be able to be documented at the request of customs and tax administration, and the records shall be kept for five years after the time of request.

Paragraph 5. Companies covered by the taxable person after the amendment of the VAT slots Section 13 (3). 1, no. 8, and the withdrawal of the VAT slots clause 13 (3). 1, no. Article 16, which has been repealed by the section 1 of this Act. 1 and 3 may request duties and tax administration on the reimbursement of duties required for the adaptation of IT equipment and software, consultancy, etc., which have been held before 1. January, 2011, when the deliveries are taxable. The amount of the allowance shall include deductible expenditure which has not been deducted in the past. The reimbursement request may be submitted at the earliest time on 1. January, 2011, and may be submitted at the latest, at the same time as the tax period for which the date expires on 30. June 2011. Expenditure must be able to be documented at the request of customs and tax administration, and the records shall be kept for five years after the time of request.

1) The law provides for the implementation of Council Directive of 28. November 2006 on the common system of value added tax (2006/112), cf. EU Official Journal L 347/1 of 11. December 2006, with subsequent changes.