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Law On The Amendment Of The Vat Act, Afgiftsloven, Payroll Tax Collection Law, Law On Public Gambling In Tournament Shape And Various Other Laws (Extension Of Payroll Tax Exemption For Museum Activities, Vat Deduction In Lieu Of Reimbursement For The D...

Original Language Title: Lov om ændring af lønsumsafgiftsloven, momsloven, opkrævningsloven, lov om offentligt hasardspil i turneringsform og forskellige andre love(Udvidelse af lønsumsafgiftsfritagelse for museumsvirksomhed, momsfradrag i stedet for godtgørelse for visse transak

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Law on the amendment of the cost of labor summary, the tax slop, the levying law, law on public gambling in the way of the tournament and various other laws 1)

(Extension of salary summary for museums, VAT deduction instead of reimbursement for certain transactions, the possibility of daily fines for unregistered activities, certain relief in the invoice rules, 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 Act on the Tax of Salary, etc., cf. Law Order no. 466 of 22. May 2006, as amended, inter alia, in section 1 of Law No 1. 526 of 17. June 2008, section 2 of law no. 520 of 12. June 2009 and Section 1 of the Law No 1361 of 8. In December 2010 and at the latest in paragraph 8 of the Act 1382 of 28. December 2011, the following change is made :

1. I Section 1 (1). 2, no. 7, are deleted from the museum chas; or in relation to the university law ` ;

§ 2

In the case of value added tax (VAT slots), cf. Law Order no. 287 of 28. March 2011, as amended by law no. 1134 of 4. In December 2009, Section 9 of Law No 1382 of 28. December 2011 and section 13 of the law. 118 of 7. February 2012, the following changes are made :

1. I footnote to the title of the law, ' Council Directive 2009 /162/EU of 22. In December 2009 amending certain provisions of Directive 2006 /112/EC on the common system of value added tax, EU Official Journal 2010, nr. On 10, page 14, and Council Directive 2010 /23/EU of 16. March 2010 amending Directive 2006 /112/EC on the common system of value added tax as regards the optional and temporary application of the reverse charge mechanism for the provision of certain services which may be exposed to fraud, Official Journal, 2010, nr. "L 72, page one." to : ' Council Directive 2009 /132/EC of 19. October 2009 establishing the scope of Article 143 (b) and (c) of Directive 2006 /112/EC as regards exemption from VAT on certain forms of final import of goods, EU Official Journal 2009, nr. L292, page 5, Council Directive 2009 /162/EU of 22. In December 2009 amending certain provisions of Directive 2006 /112/EC on the common system of value added tax, EU Official Journal 2010, nr. On 10, page 14, Council Directive 2010 /23/EU of 16. March 2010 amending Directive 2006 /112/EC on the common system of value added tax as regards the optional and temporary application of the reverse charge mechanism for the provision of certain services which may be exposed to fraud, Official Journal, 2010, nr. The Council Directive 2010 /45/EC of 13 is 1 72, 1, and Council Directive 2010. July 2010 amending Directive 2006 /112/EC on the common system of value added tax as regards the billing rules, the EU Official Journal, 2010, nr. In 189, page one. "

2. I Section 3, paragraph 3. 2, no. 1, and Section 11 (1). 1, no. 2, the ' paragraph shall be amended The fourth is to : SIX. "

3. I Section 13 (1). 1, no. 15, pasted as Three. Point. :

' In the case of transport to or from abroad, the exemption shall include after 1. Act. the accompanying baggage and means of transport by passengers as well. ` ;

4. I § 23 pasted as paragraph 5 :

" Stop. 5. In the delivery of goods or services resulting from successive payments or payments, without being covered by the transfer of goods or the sale of goods on credit after Article 4 (1). 3, no. 2, the time of delivery is deemed to be provided, paragraph 1, to be at the end of each of the periods in which these payments or payments relate. ` ;

5. I § 24 pasted as paragraph 2 :

" Stop. 2. In the continuous supply of goods referred to in paragraph 1. 1 and where the supply extends over more than one month, the delivery shall be deemed to take place on each of the last day of the month for as long as the delivery of the goods is not complete. "

6. I § 25 pasted as paragraph 2 :

" Stop. 2. In the regular acquisition of goods referred to in paragraph 1. 1 and where the supply extends over more than one month, the acquisition shall be deemed to take place on the last day of the month for as long as the delivery of the goods is not complete. "

7. The headline before § 25 a and § 25 a ITREAS :

" Supplies of benefits within the EU

§ 25 a. In the provision of services within the European Union, either here to the country or to another EU country in which the depilation of the services is payable for the tax of the services, as the delivery point for the services is determined in accordance with section 16 (3). 1, the time of delivery after paragraph 23 (3) shall be set. One and three.

Paragraph 2. In the performance of the provision of services referred to in paragraph 1. 1, the delivery shall be deemed to take place on the last day of the calendar year when the delivery of the benefits has extended over a period of more than one year without intermediate settlement or payment for services, and for as long the delivery of the services is not : finished. "

8. I § 34, paragraph. 1, no. FIVE, ONE. pkt., ' by a buyer not registered here in the country after ~ § 47, 49, 51 or 51 a ` is replaced by ' by a buyer which has not been established in this country '.

9. § 34, paragraph. 1, no. 14, ITREAS :

" 14) Delivery of :

a) Goods and benefits for diplomatic and consular representations and associated staff with diplomatic rights in other EU countries, to the extent that they are entitled to tax relief in the host country, and for goods, if the goods, transported to the EU country concerned.

b) Goods and benefits to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or to the bodies established by the EU, for which the Protocol of 8. April 1965 on the privileges and immunities of the European Communities shall apply, within the limits and under the conditions laid down by the said Protocol, and in the case of contracts for the implementation of this or the place of business arrangement, as far as this is ; shall not result in distortions of competition

c) Goods and services to other international bodies other than those referred to in (b) and recognised as such by the public authorities of the other EU country which is host country and the staff of such bodies with diplomatic rights in the field of limits and under the conditions laid down by international conventions on the establishment of these bodies or by agreements on the home office.

d) Goods and services that have a different EU country as its destination and which are intended for armed forces from a NATO country other than the country of destination itself, for use by these forces or by the civilian personnel accompanying them, or to the supply of : their chants and canteens when these forces form part of the common defence, and to the extent that they are eligible for duty exemption in the host country, and for goods whose goods are transported to the EU country concerned.

(e) Goods and services to the United Kingdom armed forces stationed on the island of Cyprus under the Treaty establishing the Republic of Cyprus of 16. In August 1960, when these goods and services are intended for use by the forces or civilian personnel accompanying them, or to the supply of their messes and canteens, and to the extent that they are eligible for exemption from the Republic of the Republic ; Cyprus, and in the case of goods, if goods are transported to the Republic of Cyprus. '

10. I § 34 inserted after paragraph 1. 1 as new paragraph :

" Stop. 2. At travellers, cf. paragraph 1, no. FIVE, TWO. " Pct " means a person who does not have residence or habitat habitat within the EU. ` ;

Paragraph 2-6 will then be referred to in paragraph 2. 3-7.

11. I § 37 pasted as paragraph 7 and 8 :

" Stop. 7. Establishments may deduct tax deduct as an inbound tax deduct after this bill for the company's procurement, etc. of goods and services only used for the purposes of the company ' s shipments covered by Article 13 (3). 1, no. 10, and no. 11 (a) (e), in the case of such services, to non-EU takers, or when the transactions in question are directly linked to goods exported to sites outside the EU.

Paragraph 8. Transport undertakings may deduct tax deductions as a tax deduct in accordance with this Act on the company ' s procurement, etc. of goods and services only used in the case of transport to or from abroad by : persons with accompanied baggage and means of transport, cf. Section 13 (1). 1, no. 15. "

12. Section 45 (3). 3 and 4, revoked.

paragraphs 5 to 8 shall then be referred to in paragraph 1. 3-6.

13. § 47, paragraph. 1, ITREAS :

' taxable persons operating in the supply of goods and services shall report their company for registration in customs and tax administration. This does not apply

1) for the supply of goods and services that are exempted under section 13, except for transactions referred to in section 37 (3). 7 and 8, and

2) taxable persons making deliveries of goods placed in the free port of Copenhagen or of a free warehouse, a customs warehouse or a tax warehouse without charge. ` ;

14. § 47, paragraph. FIVE, SIX. pkt., revoked.

15. I § 47 inserted after paragraph 1. 5 as new paragraph :

" Stop. 6. The owner or responsible management of a company that ceaselesselesregistration duties shall inform the customs and tax administration of the undertaking no later than eight days after the termination. The owner or responsible management of a company may not proceed or initiate the operation of the establishment if the undertaking ' s registration has been recorded or withdrawn or refused in accordance with the rules of this Act, or the levying of the Act. `

Paragk 6 and 7 will then be paragraph 1. Seven and eight.

16. I § 47, paragraph. SIX, ONE. pkt., there will be paragraph 1. 7, 1. pkt., amended ' and paragraph 1. FIVE, ONE. pkt., "to :", paragraph FIVE, ONE. pkt., and paragraph. SIX. "

17. The title before § 51 b is replaced by the following :

"Information about registered companies".

18. I § 51 b pasted as paragraph 2 :

" Stop. 2. The tax minister shall lay down detailed rules and apply other measures to the application in this country by certain rules on company registration information following EU regulations on the administrative cooperation of the EU Member States on VAT ; and the application of the VAT system directive. "

19. § § 52 and 52 a is hereby repealed and the following shall be inserted :

" § 52. Invoicing by the delivery of goods or services shall be carried out in accordance with the rules of this country where the delivery of the delivery is in this country, in accordance with the rules laid down in Chapter 4.

Paragraph 2. Invoicing by the delivery of goods or services must be carried out in accordance with the rules in this country where the taxable person who delivers the goods or services is established in this country, in accordance with its own economic activities, is established in this country ; the place of business, place of residence or habitat, and

1) where the goods or services are delivered to another EU country in which the person taking the goods or services is liable for the tax, but not the issuer invoice (RD) on behalf of the supplier, or

2) where the goods or services are delivered to sites outside the EU.

Paragraph 3. Billing when delivery of goods or services must take place in accordance with the rules of this country,

1) where the taxable person supplying the goods or services is established in another EU country, in the power of the home of its economic establishment, business, place of residence or habitual residence, and

2) when the person who takes the goods or the services is responsible for payment of the levy and, in addition, the invoice originates from the invoice (RD) on behalf of the supplier.

§ 52 a. Each taxable person must for the supply of goods or services issue an invoice to the replacement (customer). If all or part of the delivery is required before the delivery is completed, separate invoice must be issued for this.

Paragraph 2. The obligation to act in accordance with paragraph 1. 1 does not include

1) the supply of goods or services which are exempt under section 13 where the delivery of the goods and the services is in this country, in accordance with the rules laid down in Chapter 4, or

2) the provision of services which are exempt under Article 13 (3). 1, no. 10 and 11 if the delivery of the services is in another EU country, as determined by the rules laid down in Chapter 4.

Paragraph 3. The obligation to charge shall be deemed to be fulfilled if the taxable person's customer issues the invoice (RD) over the deliveries of goods or services on behalf of the person responsible for the taxable person and in his name. It is a term to use a settlement annex that the taxable person and his customer must enter into an agreement, in which a procedure must be laid down, and the taxable person must approve each invoice.

Paragraph 4. The obligation to charge shall also be considered to be fulfilled if a third person in the name of the taxable person and on behalf of the taxable person issues an invoice to the seller of the goods or the service.

Paragraph 5. If goods are returned after the invoice is issued, the credit note must be issued. The same applies if the vendor after the invoice is issued by the invoice. If payment is made, invoice will be issued on the after-down payment.

Paragraph 6. The taxable persons who are not registered and taxable persons who do not supply taxable goods or services shall not be subject to the amount of tax payable or other indication that the invoice amount is included in the charge. Where the taxable person receives an invoice issued by a customer or by a third person in charge of charges or other indication that the charge includes the charge, the taxable person shall make the person who has : the invoice has been issued, aware of this and reimbursed the amount of the amount received.

Paragraph 7. Persons liable to be subject to any person who contravenes paragraph 1. 6 on an invoice shall enter the tax amount or the other indication that the invoice amount includes a tax, shall pay the amount of the tax to customs and tax administration. The same applies if a taxable person on an invoice shall enter a charge by a large amount or an invoice of deliveries of goods or services which are not due to be paid, tax amounts or other indication of the fact that : the amount of the invoice includes a tax. However, payment may be omitted if the error is corrected to the consignor of the goods or the services.

Paragraph 8. In the case of price records for goods and services, it shall be clearly indicated if the price does not include a tax after that law.

Niner. 9. The tax minister shall lay down the detailed rules for the requirements for invoicing in accordance with paragraph 1. 1, 3 and 4, as well as rules that derogate from the invoice requirements for certain types of deliveries.

§ 52 b. Billing of deliveries of goods to another EU country exempt from tax after Article 34 (2). 1, no. 1-4, must be issued at the latest 15. in the month following the month in which the delivery has taken place.

Paragraph 2. Billing of deliveries to another EU country in which the depilation of the benefits is payable for the tax of the services, as the delivery point for the services is determined in accordance with section 16 (3). 1, must be issued at the latest 15. in the month following the month in which the delivery has taken place.

§ 52 c. Any taxable person shall ensure that :

1) copies of invoices, which the taxable person, himself, the taxable person or a third person issuer, and

2) credit notes and invoices received by the taxable person after Article 52 a.

Paragraph 2. A taxable person may store issued or received electronic invoices abroad on the terms of the taxable person to notify the customs and tax administration to the container. In addition, electronic invoices may only be retained abroad on the terms set out in paragraph 1. 3-5.

Paragraph 3. Where a taxable person carries out electronic storage here in the country or abroad of issued and received invoices for deliveries of goods or services and the tax of the goods or the benefits shall be settled according to the rules laid down in Chapter 15, have : customs and tax management for the control right to obtain electronic access and access to download and use these invoices.

Paragraph 4. Where a taxable person carries out electronic storage here in the country or abroad of issued and received invoices for deliveries of goods or services and the charge of the goods or the payment of the goods or services, the competent authorities shall be chargeable to the competent authorities of one of the following : other EU country, the competent authorities of the other EU country have the right of control right to access electronic online access and access to download and use these invoices.

Paragraph 5. Electronic invoices may only be stored in sites outside the EU if there is a legal instrument between Denmark and the place outside the EU, which is a legal instrument which corresponds to the rules of the European Union, or the customs and tax administration, may obtain electronic access and access to download and use electronically stored invoices as referred to in paragraph 1. 3.

Paragraph 6. The Tax Minister shall lay down detailed rules for the retention of invoices and system descriptions for electronic invoicing. `

20. I § 57, paragraph. 1, in section 14-21 shall be replaced by ' § 14-21 d '.

21. I § 74 pasted as paragraph 5 :

" Stop. 5. Customs and tax administration may provide an undertaking to comply with the rules on access to inspection and extradition or the submission of material pursuant to paragraph 1. 1-4. Customs and tax administration may impose a daily penalty on the owner or the day-to-day administration of the day in accordance with section 77, until such time as the claim is complied with. An injunction shall refer to it or the relevant rules and indicate the specific actions or measures to implement to comply with the rules. The customs and tax administration shall inform the tender in writing and in the written notice that, if the undertaking does not comply with the tender within a specified period, the customs and tax authorities may impose the owner or the tax administration on the market ; "responsible management of the firm ' s operations daily, until the tenor is complied with."

22. I § 75 pasted as paragraph 6 :

" Stop. 6. Customs and tax administration may provide the parties responsible for providing information to comply with the rules for the notification of information as provided for in paragraph 1. 1-4. Customs and tax administration may impose daily fines on the parties responsible for providing information on a daily basis, until the claim is complied with. An injunction shall refer to the appropriate rules and to indicate the specific actions or measures to be carried out by the parties responsible for providing information to comply with the rules. The customs and tax administration shall inform the tender in writing and in the written notice that, if the parties responsible for providing information do not comply with the tender within a specified period, the customs and tax administration may impose on it ; parties responsible for providing information on a daily basis until such time as it is claimed. `

23. I § 77, 1. pkt., in the words ' section 47 (4), 6 and 7 ' shall be replaced by ' Section 47 (4). 7 and 8, section 74 (4). 5, and section 75 (5). SIX. "

24. I § 81, paragraph. 1, no. 2, is replaced by ' 47 (4) ; ONE, ONE. pkt., paragraph TWO, ONE. and 2. pkt., paragraph THREE, ONE. pktor, or paragraph, FIVE, 1., 4., 5. and 6. Pct. " to : ' 47 (4) ; ONE, ONE. pkt., paragraph TWO, ONE. or 2. pkt., paragraph THREE, ONE. pkt., paragraph FIVE, ONE, FOUR. or 5. pktor, or paragraph, SIX. "

25. I § 81, paragraph. 1, no. 2, in section 52 (2), 1, 2, 3, 5, 6 or 8, section 52 (a), One to three : " § 52 a, paragraph. 1, 3, 5, 6 or 8, section 52 b, section 52 c (3). ONE-FIVE.

26. I § 81, paragraph. 1, no. 4, in two places ' section 65 (3). The following shall be : section 65 (3). TWO. "

27. I § 81, paragraph. 1, no. 5, in the words ' section 29 (4), 1 ' shall be : '.. TWO. "

28. I § 81, paragraph. 2, pasted as Act 2. :

' Furthermore, penalties may be imposed on the penalty for the uncorrect or misleading information, of the information or fails to carry out the necessary self-control of information on the VAT registration numbers of undertakings and the associated trades ; the names or addresses, as laid down in the Council implementing Regulation (EU) No 2 ; 282/2011 by 15. March 2011 concerning the implementation of Directive 2006 /112/EC on the common system of value added tax must be notified and checked to establish the status of undertakings involved in taxable transactions with goods or services before for the European Union. '

§ 3

In the law on the charge of electricity, cf. Law Order no. 310 of 1. April 2011, as amended by Section 1 of law no. 722 of 25. June 2010, section 1 of law no. 1564 of 21. In December 2010 and section 1 of the Law No 625 of 14. June 2011, the following change is made :

1. I Section 11 (1). 16, is inserted after 1. Act. :

' Repayment, however, shall not cover the charge of energy related to activities referred to in the VAT slots Section 37 (3). Seven and eight. "

§ 4

In the Act on the tax of natural gas and the construction, cf. Law Order no. 312 of 1. April 2011, as amended by Section 2 of Law No 722 of 25. June 2010, section 2 of law no. 1564 of 21. In December 2010, section 2 of Law No 625 of 14. June 2011 and section 3 of the law. 1385 of 28. December 2011, the following changes are made :

1. I ~ 10 (1)) 2, is inserted after 1. Act. :

' Repayment, however, shall not cover the charge of energy related to activities referred to in the VAT slots Section 37 (3). Seven and eight. "

2. I § 12, paragraph 1. 1, is replaced by ' 2. Pct. " to : " 3. Pct. "

§ 5

In the Act of Tax on coal, lignite and coke, etc., cf. Law Order no. 1292 of 17. In November 2010, as amended by Section 3 of Act 3. 722 of 25. June 2010, section 3 of law no. 1564 of 21. In December 2010 and section 3 of the Law No 625 of 14. June 2011, the following change is made :

1. I § 8 (3) 2, is inserted after 1. Act. :

' Repayment, however, shall not cover the charge of energy related to activities referred to in the VAT slots Section 37 (3). Seven and eight. "

§ 6

In the case of the energy tax of petroleum products, etc., cf. Law Order no. 313 of 1. April 2011, as amended by Section 4 of Law No 722 of 25. June 2010, section 4 of law no. 1564 of 21. In December 2010, section 4 of Law No 625 of 14. June 2011 and section 2 of the Law No 1385 of 28. December 2011, the following change is made :

1. I Section 11 (1). 2, shall be inserted after ' Section 1 (1). 1, no. EUR 17 and 18 ' shall mean : ' and the taxation of energy in relation to activities referred to in the VAT slots section 37 (3). 7 and 8. "

§ 7

In the Act of the tax of wiring, water, cf. Law Order no. 639 of 21. In August 1998, as amended in section 5 of the Act of Law No 2. 1391 of 20. In December 2004 and at the latest at Section 3 of Act 3. 1384 of 28. December 2011, the following change is made :

1. I Section 9 (1). 2, is inserted after 1. Act. :

' Payback shall not include, however, lewled water in relation to activities referred to in the VAT slots Section 37 (3). Seven and eight. "

§ 8

In the law on the levying of taxes and duties, etc. (The levying act), cf. Law Order no. 1402 of seven. In December 2010, as amended, inter alia, section 27 of the Act of Law. 247 of 30. March, 2011, and no later than Section 8 of Law No 599 of 14. June 2011, the following changes are made :

1. Section 9 (1). 1, ITREAS :

' The person who is not authorized or registered, following the tax laws listed in Annex 1, list A, no. 1 4, 7, 8 and 16 and, from abroad, goods covered by these tax laws shall be subject to the duty of receipt of the goods to the taxable quantity of goods for customs and tax administration. The declaration shall be signed by the person who has received the goods or the authorised representative of the seller ' s representative in this country. ` ;

2. I Section 9 (1). TWO, ONE. pkt., the ' no. 5 to 18, 31 and 35 " to : 5, 6, 9-15, 17, 18, 31 and 35. "

3. I Section 11 (1). 7 and 8, the ' management by paragraph 1 shall be amended 11 will be booklet for the taxes and duties of the company. ` to : " the owner or the responsible management of the undertaking may be subject to daily penalties in accordance with paragraph 1. 11 and will be liable for the taxes and duties of the business as referred to in paragraph 1. TWELVE. "

4. I Section 11 (1). 10, the ' Leadership by a continuation of the company shall be liable for taxes and duties, etc., cf. paragraph 11 ' shall be replaced by the holder or responsible management of the undertaking at a time when a daily penalty may be imposed on the basis of paragraph 1. 11 and liabilities for taxes and duties, etc. in accordance with paragraph 1. TWELVE. "

5. I § 11 inserted after paragraph 1. 10 as new play :

" Stop. 11. The owner or responsible management of a company may not proceed or initiate the operation of the establishment if the undertaking ' s registration has been recorded, withdrawn or refused in accordance with paragraph 1. 9 or after one or more other tax laws or other tax laws. The customs and tax administration may provide the owner or manager responsible for making a living in compliance with 1. Act. Customs and tax administration may impose a daily penalty on the owner or the responsible management of the undertaking on a daily basis in accordance with section 18 (a) until such time as the claim is complied with. An injunction shall refer to it or the relevant rules and indicate the specific actions or measures to implement to comply with the rules. The customs and tax administration shall inform the tender in writing and in the written notice that if the owner or the responsible management of the undertaking does not comply with the tender within a specified time limit may be-and the tax administration shall impose daily fines on the owner or the responsible management of the undertaking until such time as the claim is complied with. `

Paragk 11-13 shall then be paragraph 1. 12-14.

6. I § 17, paragraph 1. 1, no. 1, the words ' or Article 9 (4), 1 or 2, or ' to : ', section 9 (4). One or two, section 11, paragraph 1. 11, 1. Pkt., or ".

7. I § 18 a, 1. pkt., is inserted after ' § 4 a ` : `, and section 11 (1). 11 ".

§ 9

Law no. 848 of 1. July 2010 on gambling, as amended by Section 51 of law no. 223 of 22. March 2011, the following changes are made :

1. I § 37 replaced "yield" to : "sold".

2. § 70, no. 2, revoked.

§ 10

Law no. 1504 of 27. December 2009 on the public gambling of the tournament, as amended by Section 12 of Act 12. 718 of 25. June 2010 and section 70 of Law No 848 of 1. July 2010, the following changes are made :

1. § 17, paragraph 1. 3, ITREAS :

" Stop. 3. The amount referred to in paragraph 1. 1, must be paid no later than at the beginning of the onset of public gambling. ` ;

2. I § 17 pasted as paragraph FOUR :

" Stop. 4. The Supervisory Authority may lay down the terms of the payment under paragraph 1. 3. "

3. After Section 25 is inserted in Chapter 5 :

" § 25 a. Complacts of decisions taken by the supervisory authority may be complained to the Country Tax Court. Tax management Act, section 13 (3). 3, shall apply mutatis muthis to complaints against decisions taken by the supervisory authority. Complaining to the Country tax law does not have any effect on the product. `

§ 11

Paragraph 1. The law shall enter into force on 1. April 2012, cf. however, paragraph 1 Two and three.

Paragraph 2. § 2, nr. 1, 5, 6, 19 and 25, shall enter into force on 1. January 2013.

Paragraph 3. Section 1 (1). 2, no. 7, in the labor summary ceiling as amended by this Act's § 1, nr. 1 has effect from 1. January, 2009.

Givet on Amalienborg, on the 27th. March 2012

Under Our Royal Hand and Segl

MARGRETHE R.

/ Thor Möger Pedersen

Official notes

1) The law contains provisions implementing Council Directive 2009 /132/EC of 19. October 2009 establishing the scope of Article 143 (b) and (c) of Directive 2006 /112/EC as regards exemption from VAT on certain forms of final import of goods, EU Official Journal 2009, nr. In 292, page 5, and Council Directive 2010 /45/EC of 13. July 2010 amending Directive 2006 /112/EC on the common system of value added tax as regards the billing rules, the EU Official Journal, 2010, nr. L-189, page one.