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Law amending the law on value added tax and the law on the tax on payroll, etc. 1)
(Waiver of certain tax exemptions and increased payroll tax for the financial sector, etc.)
WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:
The Danish Parliament has adopted and we know Our consent confirmed the following law:
Of the law on value added tax (VAT), see. lovbekendtgørelse nr. 966 by 14. October 2005, as amended, inter alia, by § 1 of lov nr. 517 of 7. June 2006 and article 1 of law No. 524 of 17. June 2008 and, most recently, by section 3 of Act No. 1344 of 19. December 2008, shall be amended as follows:
1. In section 13 (1). 8, the words ' Administration, rental ' to ' rental '.
2. section 13 (1). 9 is replaced by the following: ' 9) the supply of immovable property. The exemption does not, however, cover:
(a)) the provision of a new building or a new building and of the land.
(b)) the supply of building land, regardless of whether it is bare, and separate delivery of a developed reason. '
3. section 13 (1). 16, is repealed.
No. 17-22 is then no. 16-21.
4. In section 13 shall be added as paragraph 3:
' (3). Tax Minister may lay down detailed rules on the delimitation of property pursuant to paragraph 1, nr. 9. '
5. In paragraph 41 (a), paragraph 1, the words ' no. 21 ' to: ' no. 20 '.
6. section 43, paragraph 3, nr. 4, is replaced by the following: ' 4) the supply of immovable property, which is exempt from tax pursuant to section 13, paragraph 1, no. 9. Delivery is equated with the fixed property release for use is not deductible. Regulation it is not, however, to the extent that the buyer takes over the regulatory obligation. '
7. section 51 (1), 4. paragraphs, are hereby repealed.
8. section 51 (1), 5. point, which will be 4. paragraph is replaced by the following: ' there can accordingly be authorised voluntary registration of purchase and to and renovation of real estate, which are exempt, see. section 13 (1). 9, for the purpose of sale to a registered activity. '
9. In paragraph 51 (a) (1) and (2) shall be replaced by ' no. 21 ' to: ' no. 20 '.
10. Under section 66 shall be inserted:
» Chapter 16 A
Special scheme for travel agents
section 67. Special scheme provided for in this chapter shall apply to transactions carried out by travel agents, acting in his own name to the travelers, and as to the implementation of the journey using supplies of goods and services carried out by other taxable persons.
(2). The special scheme shall not apply to travel agents who act solely as intermediaries, and for whom article 27, paragraph 3, nr. 3 whether the attachment shall apply.
(3). For the purposes of this chapter, be considered as tour operators travel agents.
paragraph 67 (a). The transactions under the conditions set out in section 67, paragraph 1, be performed by the travel agent for the purpose of implementation of a journey shall be regarded as a single performance.
paragraph 67 (b). The place of supply of the single performance, see. paragraph 67 (a), shall be fixed in accordance with article 15, paragraph 1.
paragraph 67 (c). The tax base of individual performance, see. paragraph 67 (a), is the travel agent's margin, meaning the difference between the total amount without tax, to be paid by the traveller, and the actual cost to the travel agent by other taxable persons, supplies of goods and services, when such supplies direct the traveller to come good.
paragraph 67 (d). If the transactions performed by the travel agent to other taxable persons are carried out outside the European Union, equated agent's services with the firm as an intermediary, acting in someone else's name and on someone else's behalf, and pursuant to section 34 (1). 17, is exempt from the tax.
(2). If the transactions referred to in paragraph 1 shall be implemented both inside and outside the COMMUNITY, only that part of the travel agent's services relating to transactions carried out outside the European Union, shall be regarded as exempt.
section 68. The amount of the tax, as other taxable persons may charge the travel agency for transactions within the meaning of section 67 (a), which direct the traveller to come good, justifies neither to deduction or to reimbursement.
§ 68 a. Invoice shall be issued in accordance with section 52. If the customer is not a taxable person or a legal person can not duties the travel agency fail to disclose the tax amount and tax basis in the invoice.
(2). Tax Minister may lay down detailed rules concerning invoice requirements and accounting. '
Of the law on the tax on payroll, etc. (payroll afgiftsloven), see. lovbekendtgørelse nr. 466 of 22. May 2006, as amended by section 2 of Act No. 517 of 7. June 2006, law No. 526 of 17. June 2008 and section 20 of the Act No. 1344 of 19. December 2008, shall be amended as follows:
1. In article 1, paragraph 1, the words ' no. 8, «,» no. 15-17 ' shall be replaced by: ' no. 15 and 16, and ' no '. 20 ' shall be replaced by: ' no. 19 '.
2. section 1, paragraph 2, no. 6, is repealed.
Nr. 7-12 is then no. 6-11.
3. section 4, paragraph 2, no. 3, is repealed.
No. 4 is then no. 3.
4. section 4, paragraph 2, no. 4, there will be no. 3, is replaced by the following: ' 3) Organisations, foundations, associations, fraternal, etc. '
5. § 5, paragraph 2 is replaced by the following: ' (2). For establishments covered by section 4 (2), the levy is 10.5% of the company's payroll. '
6. § 5, paragraph 3 is replaced by the following: ' (3). For companies subject to section 4, paragraph 3, is levy 5.33% of the company's payroll. '
7. § 5, paragraph 5, shall be replaced by the following: ' (5). For public companies, which are not covered by article 4, paragraph 1, is levy 5.33% of the company's payroll. '
(1). The law shall enter into force on the 1. January 2011, see. However, paragraphs 2 and 3.
(2). § 1, nr. 7, shall enter into force on the 1. July 2009.
(3). § 2, nr. 5, shall enter into force on the 1. January 2013.
(4). Businesses covered by the tax obligation in the VAT law § 13 (1). 9 (b), as amended by this Act, section 1, no. 2, may request the Customs and tax authorities for repayment of the duty on the cost of site preparation, Attorney, accountant, etc. held before 1 May 2004. January 2011, when the delivery of the building site or the separate supply of a developed because happens with levy after the 1. January 2011. The remuneration includes site development costs deductible, etc. that were not previously deducted from, and is given in connection with the taxable sale. The request for reimbursement must be submitted at the same time as the Declaration of the tax on the sale. For reasons that are not sold 5 years after 1. January 2011, compensation is granted by the end of 2015. Costs must be documented at the request of the Customs and tax administration, and the documentation shall be retained for 5 years after the date of the request.
(5). Companies exempt from the obligation imposed in the amendment to the VAT law § 13 (1). 8, and the abolition of VAT law § 13 (1). 16, as amended, respectively, repealed by this Act § 1, nr. 1 and 3, may request the Customs and tax authorities for repayment of the duty on the cost of purchasing necessary for the adaptation of the it equipment and software, advice, etc., incurred before the 1. January 2011, when the supplies are taxable. The remuneration includes deductible expenses that were not previously deducted. Request for reimbursement may be submitted not earlier than 1 January 2006. January 2011 and can be submitted at the latest at the same time as the Declaration for the tax period, which expires on 30 June. June 2011. Costs must be documented at the request of the Customs and tax administration, and the documentation shall be retained for 5 years after the date of the request.
Given at Christiansborg Palace, on 12. June 2009 Under Our Royal hand and Seal MARGRETHE r./Kristian Jensen Official notes 1) Act contains provisions implementing Council directive of 28. November 2006 on the common system of value (2006/112), see. Official Journal L 347/1 of 11. December 2006, as amended.
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