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Ordinance To The Law On Value Added Tax (Vat)

Original Language Title: Bekendtgørelse af lov om merværdiafgift (momsloven)

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Table of Contents
Chapter 1 Tax Area
Chapter 2 Persons liable to be taxable
Chapter 3 Aftaxable transactions
Chapter 4 Location of taxable transactions
Chapter 5 The entry of the obligation to enter into force
Chapter 6 The tax base
Chapter 7 The tax rate
Chapter 8 Tax Exemptions
Chapter 9 Deduction
Chapter 10 Tax Allowance
Chapter 11 Persons responsible for payment
Chapter 12 Registration
Chapter 13 Financial provisions
Chapter 14 Taxation Responsibility
Chapter 15 Afriction of the levy
Chapter 16 Special scheme for third-country undertakings providing electronic services for non-taxable persons within the EU ;
Chapter 16 a Special scheme for travel agents
Chapter 17 Special provisions for secontements, artefacts, collectibles and antiques
Chapter 18 Other specific provisions
Chapter 19 Checks
Chapter 20 Appeal access
Chapter 21 Penalty provisions
Chapter 22 Submission
Chapter 23 Entry into force into force
Appendix 1

Completion of the VAT on VAT (VAT slop) 1)

This shall be announced on value added tax (VAT slop), cf. Law Order no. 287 of 28. March 2011, with the changes resulting from paragraph 1, no. Seven, in law no. 1134 of 4. In December 2009, Section 9 of Law No 1382 of 28. December 2011, section 13 of the law. 118 of 7. February 2012, section 2 of the law. 277 of 27. March 2012, section 3 of the law. 590 of 18. June 2012, section 13 of the law. 1353 of 21. December 2012 and Section 13 of law no. 1354 of 21. December 2012.

§ 1. Commercial delivery of goods and services with a delivery point in Denmark is taxable under this law, which is also subject to the acquisition of goods from other EU countries and imports of goods from sites outside the EU. Devenried after the law is paid to the state.

Chapter 1

Tax Area

§ 2. The Danish tax area shall cover the Danish landlands and the sea territory and the airspace over there. The tax area does not include the Faroe Islands and Greenland.

Paragraph 2. The EU's tax area covers the areas laid down by the Community provisions on this subject, including the Danish tax area. As sites outside the European Union, the areas that are not covered by the EU countries ' tax areas are considered.

Chapter 2

Persons liable to be taxable

§ 3. Persons responsible for self-employed persons shall be legal or natural persons who operate self-employed economic activities.

Paragraph 2. The taxable person shall also be regarded as taxable :

1) Any person who occasionally supplies a new means of transport to another EU country, cf. Section 11 (1). 6.

2) Public utilities.

3) Other governmental, regional and municipal institutions in so far as they supply goods and services in competition with business operators.

Paragraph 3. Multiple people to register in one, cf. § 47, paragraph. 4 shall be regarded as a single taxable person. Have a taxable person more than one company registered in each of them. § 47, paragraph. THREE, TWO. per rectangle, each of the registered undertakings shall be regarded as one taxable person.

Chapter 3

Aftaxable transactions

Deliverables

§ 4. The payment of goods and services provided towards remuneration in this country shall be paid. In the case of delivery of a product, the transferability of the right to an owner shall be deemed to have a material good. Delivery of a service includes any other delivery.

Paragraph 2. Gas, water, electricity, heat, cold and like. are considered to be goods.

Paragraph 3. In addition, as the delivery of an item of goods :

1) Transfer of goods pursuant to a Commissionale Agreement with a view to buying or selling.

2) Actual transfer of an item under contract which relates to the rental of an item for a particular time or sale on credit, with a clause that ownership of the right to the tenant or buyer at the latest when payment is made by the tenant or the buyer. the last rental amount or repayment.

Paragraph 4. When an intermediary of a service acts in its own name, but on behalf of another, the intermediary shall be deemed to have received and delivered the benefit.

§ 5. In the case of payment of remuneration, procurement shall be placed on the market, including the use of goods from the establishment, provided that a full or partial deduction has been obtained from the purchase, manufacture, etc. of the goods in question. This applies when set-aside is for private use by the holder of the company or to its staff or to the non-remunerated transfer or for any other purpose, which does not concern the provision of goods and services for the purposes of the registration of goods and services. The taking of advertising articles and similar. to a value of less than 100 kr., excl. charge and shall not be treated as equivalent to delivery.

Paragraph 2. In the case of payment of remuneration, the procurement of goods and services shall be placed upon them in the use for purposes as referred to in section 42 (2). 1 and 3, provided that a full or partial deduction has been obtained from the purchase, manufacture, etc. of the goods and services in question.

Paragraph 3. In the case of payment of remuneration, the provision of services for private use shall be placed on the premises of the undertaking or its personnel or to its personnel, or, incidentally, to the business unauthorized use

Paragraph 4. The provision of remuneration shall be treated as equivalent to the provision of goods and services for the purpose of construction, etc. for purposes which do not relate to the delivery of the parties to the registration of the undertaking.

§ 6. Taxable persons shall be charged with the exception of public institutions, etc., subject to section 3 (3). 2, no. 2 and 3, which, on their own account, hire or for hire, conduct buildings for sale or rental, or as on their own or rented premises, perform the construction or modernisation work for the purpose of selling or renting, if the person concerned : or its employees do the work of the design, construction or redevelopment work or modernization work. 1. Act. does not apply when the building, the remodel or modernisation is used for the private use of the company's proprietor, unless the construction, remodel or modernisation is carried out for the purpose of the sale of the market in the context of nutrition or, commercial rentals. Repair or maintenance work to a total value of more than $100,000. on a yearly basis, with conversion or modernization work.

Paragraph 2. In the case of construction, etc., of which a levy shall be paid in accordance with paragraph 1. 1, the work being carried out and the materials used for this work shall be deemed to be the subject of delivery to remuneration.

§ 7. Taxable persons shall be charged with the exception of public institutions, etc., subject to section 3 (3). 2, no. 2 and 3, which, for their own or rented property, leave premises for the use of the undertaking, or which performs the construction or modernization work of its own or rented premises for the business of the establishment, if the person who is responsible for it is responsible ; work on the design, construction or redevelopment work or modernisation process. Repair or maintenance work to a total value of more than $100,000. on a yearly basis, with conversion or modernization work.

Paragraph 2. In the case of construction, etc., of which a levy shall be paid in accordance with paragraph 1. 1, the work being done by the company ' s employees and the materials used for this work shall be deemed to be the subject of delivery to remuneration.

§ 8. Supply of remuneration includes sales of your assets when there is full or partial deduction of the purchase, manufacture, etc. of the asset. The same applies to the sale of assets at the company's registration from registration. However, in the case of payment of payment, the transfer of assets may not be calculated as part of a transfer of the undertaking or part of this when the new holder is or is registered after ~ § 47, 49, 51 or 51 a. Within 8 days of transfer, the company shall notify the customs and tax administration of the new holder ' s name and address and on the selling price of the assets transferred.

Paragraph 2. The supply of remuneration shall be treated as assets not covered by the rules in section 43 and 44, provided that the purchase, manufacture, etc. are obtained from purchase, manufacture, etc., where the set-aside takes place for private use or for others ; for purposes not related to the provision of goods and services by the taxable undertaking.

§ 9. Supplies between institutions within the same ministerial area and deliveries between regional and municipal institutions under the same region or municipality are not considered to be a taxable delivery when the institutions concerned are subject to excise duty ; in accordance with section 3 (2), 2, no. The same applies to deliveries from an institution which is operated jointly by several regions or municipalities, to the regions or municipalities which are the Parthavers of the institution.

§ 10. With the supply of goods to remuneration, a taxable person's transfer to another EU country is treated as a commodity for the purposes of its operations in the other EU country in accordance with EU rules on this subject.

Acquisitions, etc.

§ 11. Tax shall be paid upon acquisition of charges against payment of :

1) products from other EU countries where the seller is a company registered for value added tax and the transferee is a taxable person or a non-taxable legal person who is registered in accordance with section 47 or 50, or which is registered after § § 49, 50 a, 51, 51 a. However, a levy shall not be paid where the product of the seller is installed or installed in this country, or when the goods in the country of sale are subject to the same rules as laid down in Chapter 17 on second-hand goods and so on,

2) new means of transport from other EU countries, cf. paragraph 6.

Paragraph 2. The acquisition of a product shall mean the acquisition of the right to an owner or the goods by which the seller or the transferee is transferred or transported to the transferee from another European Union country.

Paragraph 3. The acquisition of remuneration shall be treated as a taxable person ' s use in the business of an goods subject to the taxable person or his account being transferred or transported from another EU country when the goods are manufactured and so on, acquired or imported from a place outside the EU as part of the taxable person's company in the other EU country.

Paragraph 4. Where goods acquired by a non-taxable legal person are dispatched or transported from sites outside the EU and the same non-toxic legal person, in another EU country other than the EU country, where the shipment or the goods transport of the goods shall be deemed to have been deemed to be rules laid down in paragraph 1 2, in order to be dispatched or transported from the territory of the European Union, where the goods were imported into the European Union. Where goods are imported here in the country and the shipment or transport of goods are concluded in another EU country, the importer of customs and tax administration shall be reimburaised to the customs administration, which shall be paid in accordance with section 46 (3). 4 shall be paid for the importation of goods, where the importer of customs and tax administration documents the payment of a fee in the acquisition of the goods in the other EU country.

Paragraph 5. The acquisition of the remuneration of goods from other EU countries is equivalent to the fact that the armed forces of foreign NATO Member States and their accompanying civilian personnel in this country use goods for which the forces and their accompanying civilian personnel have been purchased without the use of : be subject to the rules on the tax of deliveries in another territory of the territory of the European Union and where the goods could not be subject to a tax exemption after paragraph 36 (4). 3.

Paragraph 6. By new means of transport in paragraph 1. 1, no. 2, means :

1) motor vehicles (motor vehicles, tractors, motor nets and mopeds) with a cylinder capacity exceeding 48 cm³ or an impact of more than 7,2 kW when the delivery takes place no later than six months after the initial entry into service or when the vehicle has run No more than 6,000 kilometers.

2) Both above 7,5 metres, when the delivery takes place no later than three months after the initial entry into service, or when it has sailed for a maximum of 100 hours.

3) Aircraft with a maximum allowable start weight (take-off weight) of more than 1 550 kilograms when the delivery takes place no later than three months after the initial entry into service, or when it has flown not more than 40 hours.

§ 11 a. The payment of EU goods which, after being inferred in Copenhagen, on a free warehouse or on a tax-warehouse shall be deduced from here.

Importation

§ 12. The charge of goods imported here to the country is paid outside the European Union.

Paragraph 2. Where goods are placed on the entry of goods within the EU, inward processing and temporary importation, where the import goods are granted total customs relief from importation or the goods at importation into the Copenhagen However, in the case of free-port, free-warehouse or customs warehouses, the taxable duty shall not enter until such time as the goods are no longer covered by any of these schemes.

Exemptions

§ 13. The following goods and services are exempt from tax :

1) Hospital treatment and medical care, including chiropractic, physical therapy and other health care and dental, and other dentalactivity.

2) Social care and assistance, including those which are prepaid by child and youth institutions and institutions in the area of the elderly, and the supply of goods and services with a close connection to this. The exemption does not include benefits that are searched under section 83 of the Social Services Act and provided by other than municipalities in accordance with the rules of free supplier selection in the home care provider, where the payment for the service is settled between the supplier and The municipality.

3) School education and training of higher education establishments, vocational training, including retraining, and other classes of school education and training, and the delivery of goods and services with close ties here. However, the exemption does not include the course of training, which is driven by an eye for profit and, above all, for businesses and institutions and so on.

4) the provision of benefits and goods of associations and organisations in close ties to their members in their common interest and against a quota. It is a prerequisite that the association and so on does not work with profit in mind and that the purpose is political, trade unionists, religious, patriotic, philosophical or philanthropic, or concern civil rights. In addition, it is a precondition that the tax exemption cannot cause a distortion of competition.

5) Benefits in the near association to the exercise of sport or physical training, which are characterised by non-profit-making enterprises, for the benefit of sports and sportsmen and sportsmen and the collection of centres at sports events. The exemption does not, however, include arrangements in which professional sports and athletes are involved, football matches, however, only when professionals participate in both teams.

6) Cultural activities, including libraries, museums, zoos, and similar. , and the supply of goods and services with a close connection to this. However, the exemption does not include radio and television broadcasts, cinematographic and theatre shows, concerts and similar.

7) Author and composer activities and other artistic activities.

8) Landings and suspension of buildings, including the supply of gas, water, electricity and heat as part of the rental or the suspension of the lease. However, the exemption does not include the rental of rooms in hotels and similar areas. , rental of rooms in establishments rents for less than one month, rental, parking and advertising space, and the rental of containers.

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

a) Delivery of a new building or a new building with belonging to land.

b) Delivery of a building site, regardless of whether it is the site's site, and a separate delivery of a bridded property.

10) Insurance and reinsurance operations, including services in the case of such operations, carried out by intermediaries and intermediaries.

11) The following financial activities :

a) Borgitation and dissemination of loans and borrower management of their own lending.

b) Guarantees and guarantees, including negotiations on this matter, and the management of credit guarantees at the one who provided the credit.

c) Transactions, including negotiations, concerning the placement of funds, account cushion accounts, payments, transfers, claims, checks and other commercial documents, however, not the recovery of claims.

d) Transactions, including negotiations, related to currency, banknotes and coins, which are used as legal tender, other than collectibles.

(e) Transactions, including bargaining, with the exception of custodial and administration, in the case of securities, other than item representatives and documents that grant specific rights, including rights of use, of real estate, and shares and shares when the possession of the holder or in fact guarantees rights as an owner or a holder of a real estate or a part of a real estate.

(f) Management of investment unions.

12) Lottery and like. and gambling money, including gambling on totalitarianism or other similar forms of play.

13) Services and associated goods supplied by postal operators who carry out postal services in full or in part. The exemption shall apply only to benefits and associated products covered by the universal universal service. The exemption shall cover not deliveries where individual terms are negotiated.

14) Stamps supplied to the value of franchising here in the country, stamps and similar value marks.

15) Passenger transport. However, the exemption shall cover not other commercial passenger services by bus other than regular services. In the case of transport to or from abroad, the exemption shall include after 1. Act. also the passengers ' accompanying luggage and transport means.

16) Benefits in direct ties to bee stings.

17) Deliverables and services provided in connection with the holding of charitable events. Exemption shall be granted in accordance with the preceding application to customs and tax administration. For charitable events, events of shorter duration are considered to be fully used for charitable or otherwise non-profit-making activities. It is a condition for the granting of exemption from a tax exemption, that the provision is made for the organizers and the risk and that the organizers do not, incidentally, operate with the delivery of equivalent goods and services. The collection and sale of seconds of low value, carried out by charitable associations, shall also be exempt from the previous application to customs and tax administration. It is a condition for the granting of exemption from a tax exemption, that the charitable association and others do not, incidentally, operate, which are registered in accordance with section 47, and that the sale is made solely to undertakings registered in section 47, 49, 51 ; Or 51 a. The tax minister may lay down detailed rules for the granting of exemption.

18) Goods supplied from recycled stores whose profits are fully used for charitable or otherwise non-profit-making use. It is a prerequisite that the store only sells second-hand goods and that the store only employs the unpaid, voluntary labor force.

(19) Benefits of self-employed groups of persons engaged in a non-taxable undertaking for the purpose of providing their members for the exercise of their activities directly necessary ; Services. It is a prerequisite that the individual Member's payment for these services accurately corresponds to the Member's share of the common expenditure and that the tax exemption will not be able to provoke competition distortions.

20) Investment gold, cf. § 73 a, including investment gold, represented by transferable securities, which includes a title or credit to the gold. The exemption shall also include the dissemination of investment gold by intermediaries who act in the name of others and on behalf of others.

21) Goods and services provided by non-profit or otherwise non-profit-making or other means of non-compliance, provided that the release will not be able to provoke a distortion of competition. It is a condition that the proceeds are fully used for the purpose of the association, and that the application of the customs and tax administration at the request of customs and taxation can be demonstrated. The provision of goods and services of a business nature shall not be subject to the exemption.

Paragraph 2. Supplies of goods which have only been used in the case of a non-payment of a levy subject to paragraph 1. 1, or of goods whose purchase or application has been exempted from the right to deduction in accordance with Chapter 9, the exemption shall be exempt from tax.

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

Chapter 4

Location of taxable transactions

Supplies-Items

§ 14. The delivery point of goods shall be in the following cases :

1) Where the goods are not dispatched or transported and the goods are situated here in the country at the time of delivery.

2) Where goods are transported or transported and the goods are situated in this country at the time when the shipment or transport to the depilation is started. However, the delivery place is not in this country, where the product is installed or installed abroad by the supplier or on his behalf or when the goods are sold at distance to other EU countries and the company is taxable for this sale in the other ; EU country. For the distance of distance, the sale of goods, except for goods added tax, etc., in accordance with the rules laid down in Chapter 17 or in accordance with similar rules in another EU country, from one EU country to another EU country, in which the goods are directly or indirectly ; be transported or transported by the seller or on his behalf to a buyer not registered under Section 47, 49 to 50 a, 51 or 51 (a) or in accordance with similar rules in another EU country.

3) Where goods are transported or transported here to the country and the goods are installed or installed here in the country by a foreign supplier or on behalf of a foreign supplier, or sold at distance from another EU country when the undertaking is subject to registration ; for this sale in this country, cf. § 48, paragraph. 3.

4) When the goods are delivered on board a ship, an aircraft or a train under that part of a passenger transport that takes place within the EU and the office of departure for the transport is here in the country.

5) Where gas is supplied through a natural gas system on the territory of the European Union or any network connected to such a system, or when electricity or heat is supplied to a taxable reseller, as in the case of heat or heat, the country has established its economic activities or has a place of business to which the goods are delivered or, in the absence of any such present in this country, if the distributor has its place of residence or its habituary habituary.

6) Where gas is supplied through a natural gas system on the territory of the European Union or any network connected to such a system, or when electricity or heat is supplied or cold through the heat or cold or the cold or such shipment is not covered by No 2. The 5 and the goods are in fact used and are consumed in this country. If all or part of these goods are not actually consumed by the Customer, the unused goods are considered to be used and consumed here when the customer has established the place of its economic activity or has a place of business to which the Customer has established ; the goods are delivered or, in the absence of any such present in this country, where the customer is domiciled or habituary, here.

Supplies-services

§ 15. For the purpose of applying the provisions relating to the delivery place of services, a taxable person also performs activities or transactions which are not considered to be taxable deliveries of goods or services under the rules laid down in Chapter 3 of the law in order to be a taxable person in relation to all of its purchased services.

Paragraph 2. For the purpose of applying the provisions relating to the delivery place of services, a legal person competent or registered for the acquisition of goods from other EU countries in accordance with sections 50 or 50 a or equivalent provisions shall be deemed to be : another EU country, too, is to be a taxable person.

§ 16. The provision of services is in this country where the service is delivered to a taxable person acting in this property and which has established the place of its economic activity in this country, or has a business location in this country, where : the service is provided, or in its absence, his domicile or his habituary residence in this country, and the benefit is provided for this purpose, cf. however, paragraph 1 2 and 3 and § 18, section 19 (4). 1, section 21, § 21 A and § 21 b.

Paragraph 2. For the services referred to in section 21 d (1), 1, no. The delivery point shall not be deemed to be here in the country if the service is actually used or used outside the EU.

Paragraph 3. For the services referred to in section 21 d (1), 1, no. The place of supply shall be deemed to be here in the country, provided that the service is delivered by a taxable person established in this country to a taxable person established outside the European Union, where the benefit is actually used or exploited in this country.

Paragraph 4. The provision of services is in this country where the service is delivered to a non-taxable person and the supplier has established the place of its economic activity in this country, or has a business location in this country where the service is delivered ; or in its absence, his domicile or his habituary residence in this country and the service shall be delivered from this place, cf. however, paragraph 1 5 and 6, and sections 17, 18 and 19-21 d.

Paragraph 5. For the services referred to in section 21 d (1), 1, no. However, the delivery point shall not be deemed to be here in the country, provided that the service is delivered to a non-toxic person in this country or in another EU country and is actually used or exploited outside the European Union.

Paragraph 6. For the services referred to in section 21 d (1), 1, no. The place of supply shall be deemed to be here in the country if the service is delivered from outside the EU to a non-toxic person in this country and in actual fact being used or exploited here in the country.

§ 17. The provision of services provided to a non-taxable person, by means of a means of other people's name and on behalf of others, is here in this country, provided that the underlying transaction is carried out here in the country.

§ 18. The provision of services is in this country where the provision relates to property located in this country, including services from experts and realtors, accommodation in the hotel sector or in sectors with similar function, such as holiday camps, or campsites, transfer of rights to immovable property and services in connection with the preparation or coordination of construction work, including services from architects and supervisors.

§ 19. The provision of passenger services shall be here in the country of the movement of persons taking place here, taking into account the stretches of the covered lines.

Paragraph 2. The supply of goods within the EU to a non-taxable person shall be here in the country when the transport is started here in the country.

Paragraph 3. The delivery point for the second transport of goods to a non-taxable person other than those referred to in paragraph 1. 2 shall be here in the country of the part of the transport which takes place here, taking into account the straits of lines taken into account.

Paragraph 4. In the case of transport of goods within the European Union, any movement of goods shall mean the tax area of the two different countries of the European Union. The office of departure shall mean the place where the goods transport is actually commended, without the inclusion of the line being returned to the place where the goods are located and where the goods are actually concluded.

20. The delivery point of the following services to a non-taxable person is here in the country where the service is in fact run here :

1) Activities associated with transport, including loading, unloading, transhipment, and similar.

2) Evaluation and work on tangible property.

§ 21. The delivery point for access to events in the field of culture, art, sport, science, education, entertainment and equal. , including fairs and exhibitions, and benefits associated with it, which are delivered to a taxable person, are here in the country when these events are actually taking place here.

Paragraph 2. The provision of services for activities in the fields of culture, art, sport, science, education, entertainment and equal. , including the fairs and exhibitions, and the provision of benefits as organisers of such activities, which are delivered to a non-toxic person, are here in the country when these activities are actually carried out here.

§ 21 a. The delivery place of restaurant and caterers is here in the country when the services in fact are performed here, cf. however, paragraph 1 2.

Paragraph 2. The delivery place of restaurant and catering services carried out on board ships, aircraft or took under that part of a passenger transport taking place within the European Union and when there is no stay outside the EU between departure and The place of arrival is here in the country, once the office of departure is here in the country.

Paragraph 3. The office of departure in accordance with paragraph 1. 2 is the first place in the EU where passengers are being admitted, possibly after a travel route outside the EU. The place of concern is the last place within the European Union, where passengers are put on the road to the EU, possibly before a distance of travel outside the European Union. The return journey shall be regarded as a separate carriage of goods by road.

§ 21 b. The site of the contemporary means of transport is here in the country if the means of transport is actually made available to you here.

Paragraph 2. The delivery point for the second rental of a means of transport to a non-taxable person other than short-term rendition is the place where the customer is established or has its habitual residence or habitual residence, cf. however, paragraph 1 3.

Paragraph 3. The delivery place for the second rental of recreational craft to a non-toxic person other than short-term rendition is the place where the vessel is actually provided at your disposal when this benefit is actually supplied by the supplier from its registered office or place of establishment in this location.

Paragraph 4. For short-term purposes, means the means of transport are posseded or used for a continuous period of not more than 30 days and in which vessels, a continuous period of not more than 90 days, are used.

§ 21 c. The delivery place of electronically delivered services, cf. paragraph 2, in this country, where they are delivered to a non-toxic person established or has his residence or his habituary residence in this country, by a taxable person who has established the place of its economic activity or has a fixed place ; the place of business outside the European Union from which the benefits are provided, or in the absence of any such residence or habituary habitat outside the EU.

Paragraph 2. Among other things, the provision and hosting of websites, remote maintenance of software and hardware, delivery and updating of software, the delivery of images, texts, and information and on-site availability of databases, providing information, and updating of the software, the delivery of images, texts and information and on-call time ; music or film, gambling, including gambling or gambling money, broadcasts or political, cultural and artistic events, sporting events, scientific events or entertainment, and the delivery of distance learning.

§ 21 d. The delivery point of the following services provided to a non-taxable person established or has his residence or his habituary habitat outside the European Union is not in this country :

1) Hel or partial transfer of copyrights, patent rights, licensing rights, the right to trademarks, common marks, and patterns and other similar rights.

2) Advertising benefits.

3) Services from consulting companies, engineers, projects, lawyers and accountants, as well as other similar services, data processing and communication of information.

4) Commitment to wholly or partially omit the exercise of a business activity or the use of one of the rights referred to in this paragraph.

5) Bank, financing and insurance other than the rental of safety deposit boxes.

6) Delivery of labor.

7) Rentable of goods vehicles other than means of transport.

8) Access to a natural gas system in the territory of the European Union, or to any network connected to such a system, to electricity systems or to heat or the cold or the cold or distribution through these systems or networks and others directly ; connected benefits.

9) Telecommunications.

10) Radio and television broadcasting services.

11) Electronic services as covered by section 21 c.

Paragraph 2. For the benefits referred to in paragraph 1. 1, no. However, the point of exchange shall be deemed to be here in the country, provided that the service is actually used or made available in this country.

Acquisitions

§ 22. The place of the acquisition of goods from another EU country is here in the country when the goods are here after the completion of the shipment or transport to the transferee.

Paragraph 2. An item acquired under the use of a Danish registration number shall be considered as acquired in this country, although the goods have not been received here unless the transferee may prove that the acquisition is imposed in the other EU country to which the shipment was shipped ; or transport has been carried out.

Chapter 5

The entry of the obligation to enter into force

Deliverables

-23. The taxable person shall enter at the time the delivery of the goods or the service takes place (delivery time).

Paragraph 2. Issuing invoice delivery of a delivery will be deemed to be the time of the billing time as a delivery time, insofar as the invoicing takes place before or shortly after the end of the shipment.

Paragraph 3. Where payment is made in whole or in part prior to delivery, or before an invoice is issued, the time of payment shall be deemed to be a delivery time.

Paragraph 4. In the case of goods delivered on a commission or in consignment, the time of delivery shall be deemed to be either the time of delivery, or the date of receipt of the consignment of the Commission or the consigar. In the latter case, the invoice must first be issued at the billing.

Paragraph 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.

§ 24. In the delivery of goods covered by Section 34 (1). 1, no. 1 4, the time of delivery is considered to be the 15th. the month following the month in which the delivery takes place. However, if an invoice has been issued before this date, the billing date shall be deemed to be a delivery time.

Paragraph 2. In the continuous supply of goods referred to in paragraph 1. 1 and where the delivery 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.

Acquisitions

§ 25. The taxable person shall enter at the time when the item is acquired. The recovery time is considered to be the 15th. the month following the month in which the delivery takes place. However, if an invoice has been issued before this date, the billing date shall be deemed to be the date of acquisition.

Paragraph 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 each last day of the month for as long as the delivery of the goods is not complete.

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.

Importation

SECTION 26. The taxable person shall enter into the time of the import of the goods (at the time of the date of the goods). Where the goods are situated below one of the sections referred to in section 12 (2). However, the tariff obligation shall not be subject to excise duty until such time as the goods are no longer covered by the scheme.

Chapter 6

The tax base

Deliverables

§ 27. Where goods and services are delivered, the taxable basis shall be the remuneration, including those directly related to the price of the goods or the price of the goods, but not in the recovery of the fee, in whole or in part prior to delivery, site, or before an invoice is issued, the tax base is 80%. of the amount received.

Paragraph 2. The tax base shall be taken into account :

1) Duties of duty, in accordance with other laws, are collected by previous marketing stages, or paid for imports from sites outside the EU or by the acquisition of goods from other EU countries or to the undertaking to pay in connection with the delivery in question.

2) Costs such as expenditure on commissions, packaging, shipping, insurance and similar. for which the supplier is to be held by the taser.

3) Confining and creation charges and other amounts to which the supplier shall claim the recipient as a condition for the delivery of goods and services.

4) Agent commission and body. and auctioning fee.

5) Credit purchasers, financing calf, and similar.

Paragraph 3. The tax base shall not be taken into account :

1) The price reductions in the form of a cashier discount for advance payment.

2) The cretabat or other discounts acquired at the time of the delivery of the goods.

3) Amounts received by a company deriving from the reimbursement of costs incurred in the name of the aftapion and on behalf of the undertaking and registered in a publisher. The company must be able to account for the individual amounts of these costs and cannot deduse the tax on them.

4) Interest rates calculated by the sum of the purchasers at any time on condition that the purchase contract or of the appendices relating to the payments show how much interest is made up of the individual payments.

Paragraph 4. In the tax base, discounts may be deducted on condition that is conditional on terms not met by delivery, provided that the rebate is to be effective ; the deducted shall be made when the discount is effective and is subject to a credit note being issued on the basis of the payment of credit. the rebate used with the indication of the levy. The same applies to other price charges.

Paragraph 5. In the tax base, 80% can be deductored. of amounts paid to customers for goods received by the undertaking.

Paragraph 6. In the tax base, 80% can be deductored. losses of unbearable claims relating to goods and services rendered. If the receipts are later paid in full or in part, 80% shall be 80%. the amounts received shall be taken into account in the tax base, unless the payment is obtained after the bankruptcy slots Section 96.

§ 28. For goods and services, the payment of which shall be paid in accordance with section 5 (5). 1 3, the tax base shall be the purchase price or the manufacturing price, cf. however, paragraph 1 3. This does not include the value of the taxable person's own work and the tax on this law, but included in other charges as set out in section 27 (3). 2, no. The establishment of the goods from outside the European Union itself is considered to be one in accordance with the rules set out in Section 32 (2). 1, determined as the purchase price. 1. Act. the corresponding use of goods and services, of which a tax must be paid in accordance with section 5 (5). 4, where the set-aside takes place for private use by the company holder or his staff.

Paragraph 2. In the case of delivery of goods in the form of a transfer to another EU country, the tax base shall be the purchasing or manufacturing price, cf. paragraph 1.

Paragraph 3. In the case of goods and services which a business applies to construction and so on, and charges payable under sections 6 and 7, the tax base value is fixed as the whole amount, as a customer of the same carcase as that in which the delivery of goods and services shall be carried out, under free conditions of competition, for the goods or services of an independent contractor in this country. If no comparable delivery of goods or services can be fixed, the tax base shall be the buyer or the manufacturing price, cf. paragraph 1, and the profit which in general is used for the supply of goods and services of the kind in question. The same applies to goods and services, which shall be paid in accordance with section 5 (5). 4, where the set-aside is intended for purposes other than private use for the holder of the company or its staff.

Paragraph 4. For assets, of which a levy shall be paid in accordance with Article 8 (3). The tax base shall be laid down in the second paragraph. 1 method. For assets that have undergone degradation, the tax base shall be reduced by 20%. for each completed financial year following the date of acquisition or manufacturing.

§ 29. If a product or service is provided where the equivalent value is lower than the price or manufacturing price and the recipient of the delivery or the grant has not have full fraction pursuant to section 37 (2), 1, the tax base shall be fixed at the rate set out in section 28 (3). 3, where there is a community of interest referred to in paragraph 1, between the supplier and the recipient. 3. In cases where there is no comparable delivery of goods and services, cf. § 28, paragraph 1. THREE, TWO. Prectangle, however, the tax base shall be fixed without additions to the usual margin.

Paragraph 2. Where a Community of interest is referred to in paragraph 1, a Community of interest shall be provided. Member of the Commission.-(3), customs and tax administration may provide that the tax base shall be laid down in similar manner as specified in paragraph 1. 1, if :

1) the equivalent of a supply of goods or services is lower than the price or production price, and the supplier does not have full fraction according to section 37 (3). 1 and the delivery is covered by an exemption in accordance with Article 13 (3). 1, or

2) the equivalent of a supply of goods or services is higher than the normal value and the supplier does not have full deduction according to section 37 (4). 1.

Paragraph 3. A community of interest is deemed to be a community of interest between a supplier and a recipient in the following cases :

1) Supplier and recipient are closely connected through family or other close personal bindings.

2) Supplier and recipient are closely connected through legal, management or member binding bindings.

3) Vendor or recipient has economic interest in the company or property of the other party.

Paragraph 4. The Tax Minister may, for groups of undertakings, be able to decide that goods and services that are taxed in accordance with the rules laid down in section 28 (3). 1, the tax is to be added by a standard amount. In cases where the tax base is calculated on the basis of a calculated cuckler, the tax minister shall accordingly be able to determine that the tax correction should be made according to the standard amount.

§ 29 a. For goods and heavy goods vehicles with a maximum permissible mass not exceeding 3 tonnes for which a tax on purchase or rental charges have been paid, a levy payment may be made of 40 kr. per day for up to 20 days per year. calendar years for the use of the vehicle for the private use of the company holder or his personnel, or, by the way, for the business unrelated purposes. Proof of payment shall be issued on the payment of the fee, which must be brought under the vehicle ' s vehicle on that day and at the request of the police or customs and tax administration.

Paragraph 2. Tax payment in accordance with paragraph 1. 1 may not be carried out for vehicles exempt under the law on the weight of motor vehicles and so on or fuel consumption levies or exempted for registration tax after Section 2 of the registration tax of motor vehicles and so on. does not, however, apply to electric or hydrogen powered vehicles.

Paragraph 3. The tax minister may lay down detailed rules on the administration of the scheme in paragraph 1. 1 in the day's evidence.

-$30. Landings and driving schools may in the case of sale or set-aside for the owner's private use of motor vehicles used for renting or driving training, the taxable amount of those on a reduced basis. The reduced base shall constitute an amount equal to the tax base of the first tax correction of the vehicle in this country with deduction of an amount proportionate to this duty-based share of the total loss of value on the vehicle.

Paragraph 2. Calculated the tax on the one in paragraph 1. On the basis of this basis, the invoice must not be entered in the invoice for the sales tax or any indication of the amount of the amount of which the amount of the amount may be taken into account.

Paragraph 3. Artists or their heirs may at first sale of the artist's own artefacts, cf. ~ 69, paragraph. 4, tax-enriching the items concerned on a reduced basis equal to 20%. the tax base as determined in accordance with section 27 to 29.

Acquisitions

§ 31. In the acquisition of goods from other EU countries, the tax base shall be the fee for the item. ~ § 27-29, and section 30 (3)) 3, shall apply mutatis mutis.

Imports etc.

§ 32. In the case of imports of goods from sites outside the EU, the duty-based customs value shall be added to the customs duties and other charges that have been caused by imports, except for the tax base, and shall also be included in the tax base ; insurance costs, etc., which are subject to the destination of the goods in the European Union at the time when this site is known at the time of the duty of the taxable person.

Paragraph 2. For the importation of artifacts, collectors ' objects and antiquities, cf. ~ 69, paragraph. 4-6, the tax base is 20%. by the tax base as determined in accordance with paragraph 1. 1.

Paragraph 3. Goods which have been temporarily carried out in places outside the EU and re-reinstated after repair, processing, adaptation, conversion or processing may be permitted by customs and tax administration on specified terms and conditions of duty, the costs, including shipping and insurance costs, etc. on it outside the EU for processing and so forth.

Paragraph 4. On the deduction of one of the sections referred to in section 11 a or a section 12 (2), 2, the arrangements shall comprise the amount of the amount that would have been used for the importation, delivery or acquisition of the goods referred to in the aforementioned scheme, in addition to the value of the benefits which were exempted prior to the transfer ; be the prone to the goods. where the goods were traded, while they were covered by the aforementioned schemes, the taxable amount shall constitute the value used at the last of these deliveries, plus the value of any of the benefits which have been granted in accordance with this ; Time.

Chapter 7

The tax rate

§ 33. The tax is 25%. of the tax base.

Chapter 8

Tax Exemptions

Deliverables

§ 34. The following supplies of goods and services are exempt from tax :

1) Where goods are transported by the undertaking or by the transferee or their account, or transported to another EU country, when the transferee is registered in another EU country according to rules equivalent to § § 47, 49-50 a, 51 or 51 a. However, the exemption shall not cover the supply of goods which are taxed in accordance with the rules laid down in Chapter 17.

2) The provision of new means of transport which, by the seller or by the transferee or the holder or their account, shall be transported or transported to the transferee in another European Union country.

3) The supply of products subject to excise duty by the undertaking or by the transferee or their account shall be transported or transported to another EU country when the goods are to be paid for the goods in the country of destination, and the consignment is carried out ; compliance with the rules on trade in products subject to excise duty. In the case of products subject to excise duty, energy products, alcohol and alcoholic beverages and manufactured tobacco shall be the subject of EU rules, but not gas provided through a natural gas system on the territory of the European Union or any network connected to such a system ; system. However, the exemption shall not cover the supply of goods which are taxed in accordance with the rules laid down in Chapter 17.

4) Transfer of goods in accordance with EU rules for this to be used for the establishment in another EU country. However, the exemption shall not cover the supply of goods which are taxed in accordance with the rules laid down in Chapter 17.

5) Delivery of goods which have not been established in this country, or for their account being exported to sites outside the EU. When delivery to travellers who carry the goods in their personal luggage, where they are habitually resident or habitually resident in Norway or on the Åland Islands, the exemption shall be subject to the selling price of each item exceeding 1 200 kroner. including charges, as well as the goods being transported to sites outside the EU by the end of the third month following delivery of the delivery month. A group of things that normally represents a whole is considered as one item. When delivery to travellers who carry the goods in their personal luggage, where habitats or habitat habitats elsewhere outside the EU, is subject to the purchase of the purchase in the same business and includes goods to a value ; DKK 300. including charges, as well as the goods being transported to sites outside the EU by the end of the third month following delivery of the delivery month. The tax minister may lay down detailed rules on this subject.

6) Work services on goods which after treatment are transported to a site outside the European Union or by an off-world established abroad.

7) Sales, rebuilding, repair, maintenance, freight and rental of ships with a gross tonnage of 5 tonnes or a gross registered tonnage of 5 tonnes or more, other than yachts, and supply, rental, repair and maintenance of their goods fixed equipment.

8) Equipment required to ship on board ships other than yachting vessels and services that are provided for such ships and their charge.

9) Supplies of goods intended as fuel for ships covered by No 2. 8 and supplies, including provisions, for ships to use on board or for sale to passengers and so on in accordance with the rules of the Customs Code.

10) Sales, rebuilding, repair, maintenance, freight and rental of aircraft used by air carriers operating mainly in foreign traffic, as well as delivery, rental, repair and maintenance of these aircraft ' s fixed equipment, as well as necessary equipment supplied for use on board these aircraft.

11) Services subject to the aircraft covered by no. Ten and their transhipment.

12) Supply of fuel and supplies, including provisioning, to aircraft covered by No 2 ; 10.

13) Sales, rebuilding, repair, maintenance, freight and rental of aircraft used by state institutions, and of objects built into or used in the use of these aircraft.

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.

15) Delivery of gold to Denmark's National Bank.

16) Delivery of services, including transport services and associated transactions, where the benefit is directly linked to the export of goods to places outside the EU or to the importation of goods that are under one of the items referred to in section 12 (2). II, etc., etc.

17) Services carried out by intermediaries who act in the name of others and on behalf of others when they are involved in the number of the other parties. 5-16 operations or transactions carried out outside the EU.

18) Delivery of newspapers normally published with at least one monthly number.

(19) Delivery of goods to the port of Copenhagen or the supply of goods placed in the port of ports of Copenhagen and the provision of services carried out on the goods that have been put into the Community. Delivery of goods to the warehouse or supply of goods placed on the warehouse where the goods are intended for export to sites outside the EU, and the provision of benefits directly related to the goods that have been put.

Paragraph 2. At travellers, cf. paragraph 1, no. FIVE, TWO. " Pct " means a person who has no place of residence or habitat within the EU.

Paragraph 3. An air carrier shall be in a given calendar year covered by paragraph 1. 1, no. Ten, when the company's foreign traffic accounts for more than 55%. by its total air traffic calculated on the basis of turnover and number of kilometres of kilometres in the last financial year. The tax minister can lay down the rules.

Paragraph 4. In the case of the application, customs and tax administration shall authorise the tax administration for the raw materials referred to in the Annex to this Act ; it is a condition that the goods are put into circulation on stock exchanges or, incidentally, a need for the warehouse to be demonstrated. The tax minister may lay down detailed rules for the granting of authorization, for accounting and for liability.

Paragraph 5. Upon application, customs and tax administration shall authorise tax warehouses for goods which have been subject to quantitative restrictions on imports into the European Union. The tax minister may lay down detailed rules for the granting of authorization, for accounting and for liability.

Paragraph 6. The tax minister, in accordance with EU rules, can determine that customs and duty-free shops in customs airports, on flights and on ships are exempt from duty.

Paragraph 7. Customs and tax administration shall communicate to the fulfilment of the contractual obligations of duty applicable to the provision of

1) goods paid by the funds made available by the Government of the United States of the United States in the common defence,

2) defence equipment for organisations connected to NATO,

3) materials and benefits related to the implementation of works under the Joint Infrastructure Programme of NATO.

Acquisitions

$35. Exercise of goods from other EU countries is exempt from tax, when :

1) equivalent deliveries in the country of such goods by registered undertakings shall be exempt from tax,

2) a foreign company registered for the value added tax in another EU country, sells goods in this country, acquired from another EU country other than the country where the company is registered (triangle trade) and the registered goods are registered here in : the country shall pay the levy, cf. § 46, paragraph. 1, no. 1. The tax minister may lay down detailed rules concerning the documentation of the foreign company that the charge should not be paid by the company.

Paragraph 2. Exercise of goods shall be exempt from the same level of duty as the transferee entitled to the payment of a refund on the basis of Chapter 10.

Importation

§ 36. Importation of goods from sites outside the EU is exempt from tax

1) in the case of customs freedom through temporary importation or duty-free for provisioning and aircraft arriving from sites outside the European Union, or when no customs debt is incurred because the goods were destroyed or surrendered to the state, or when : the customs clearance granted to return goods is granted. Temporary importation shall be lodged with the safety of the levy in the same way and under the same conditions as those laid down for customs clearance on temporary importation. However, registered undertakings with full fraction right after section 37, reimbursable undertakings after section 45 and public institutions shall not, however, be required to provide security ;

2) in accordance with the EU rules on the import of duties on import. The tax minister may lay down detailed rules for the implementation of the freedom of duty,

3) where the total value of the goods does not exceed 80 kr. The exemption does not include alcoholic goods, perfume and toilet water, tobacco and tobacco products and magazines, periodicals and the like, which, after printing in an EU country, are sent out of the European Union from there to be sent to private individuals in Denmark. The tax minister may lay down detailed rules for the implementation of the freedom of duty,

4) where equivalent deliveries in the country of such goods by undertakings would be exempt from the tax,

5) where the product of the importer is delivered to another EU country and that delivery is exempt from tax after Article 34 (2). 1, no. 1-4, or

6) in the case of imports of gas through a natural gas system or any network connected to such a system, or from a gas-tank vessel in a natural gas system or a power conductor, of electricity or heat or cold by heat, or or the cold.

Paragraph 2. Services in respect of imports of goods from sites outside the EU shall be exempt from tax when the value of the benefit forms part of the tax base after paragraph 32 (5). 1.

Paragraph 3. To the same extent and under the same conditions, which are stipulated for customs freedom, the duty of duty on goods to foreign countries, diplomatic and consular representations, and associated persons with diplomatic rights. There is also the duty to import goods carried out by the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or by the bodies established by the European Union, 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 arrangements, in particular, for such purposes ; far this does not result in distortions of competition. The freedom of charge shall also include the import of goods carried out by other international organisations other than those in 2. Act. mentioned, to the extent that they are recognised as such by the public authorities in the EU country, host country of these international organisations, or by members of these organizations within the limits and under conditions laid down by international conventions on the establishment of these organisations or the home-seat agreements.

Paragraph 4. Customs and tax administration shall communicate to the introduction of contractual obligations on imports from sites outside the European Union of :

1) goods paid by the funds made available by the Government of the United States of the United States in the common defence,

2) equipment that is paused in deposits in the country of foreign NATO powers by agreement with the Danish Government ;

3) equipment and equipment in the context of the implementation of works under the Joint Infrastructure Programme of NATO.

Paragraph 5. The tax minister may lay down detailed rules for the information requirements to be complied with in order to obtain the exemption provided for in paragraph 1. 1, no. 5.

Chapter 9

Deduction

Full waisting right.

§ 37. Entities registered in section 47, 49, 51 or 51 a can be determined by charging the tax rate as the incoming charge, cf. § 56, paragraph. 3, deduct the levy under this law for the company ' s procurement, etc. of goods and services which are used exclusively for the use of the company ' s deliveries which are not exempt from tax after section 13, including deliveries exported abroad, cf. however, paragraph 1 6.

Paragraph 2. The deductible tax is

1) the cost of the goods and services delivered to the establishment ;

2) the tax which, in accordance with paragraph 11, shall be the responsibility of goods acquired from another EU country ;

3) the tax which, in accordance with paragraph 12, falls within the territory of the undertaking from outside the European Union, cf. however, section 69 (3). 2,

4) the charge of benefits which the undertaking is payable on in accordance with section 46 (2) ; 1, no. 3 and 6,

5) the charge to be paid in accordance with sections 6 and 7.

Paragraph 3. In the case of a levy due to be paid, the tax on procurement may be deduculised to the extent that this has not already been done. The deduction amount may not exceed 25%. of the tax base at the time of sampling.

Paragraph 4. Where the purchase of goods carried out into mixed VAT and VAT-free purposes and therefore, with the attainment of partial deduction right after paragraph 38 (3), 1, after purchase only for VAT purposes, the original deduction may be adjusted to the full deduction of the payment. The tax minister lays down detailed rules for regulation.

Paragraph 5. Foreign companies registered under § 50 to 50 b may be determined by the calculation of the tax rate as an inbound tax, cf. § 56, paragraph. 3, defraite the tax which the establishment after section 45 (3). 1 would be eligible for reimbursement if the company had not been registered under Clause 50 to 50 b.

Paragraph 6. In addition, companies registered in section 47, 49, 51 or 51 a may deduate value added tax on the passage of the overhead that is not covered by the Danish tax area.

Paragraph 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.

Partial fraction right

§ 38. In the case of goods and services registered in accordance with section 47, 49, 51 or 51 a, from section 37 and for other purposes in the establishment, deduction may be deductible for the part of the tax which is prorated in proportion to other parts of the undertaking. for the turnover of the person responsible for registration. In the statement of the turnover, the turnover amounts to the delivery of capital assets which have been used in the establishment. In the case of investment goods, machinery, equipment and other operating products are considered to be the case where the selling price excludes. the levy under this law exceeds 100 000 DKK. Furthermore, the outlet amounts relating to bittransactions relating to immovable property and the amount of the amount derived from passive capital placement, including individual loans between mother and subsidiary companies and between sisteraries, are also excluded from the area of the passivity of capital, and interest-income from purchasing contracts and credit agreements entered into in the company ' s sales and rental of their own goods.

Paragraph 2. In the case of goods and services registered by a company registered in section 47, 49, 51 or 51 a used for deductible purposes only after section 37 and for the undertaking, it may be deductible only to that part of the levy, which : in a discretionary way, the deductible use of the goods and services of the goods in question is equivalent to that of the person who is responsible for registration.

Paragraph 3. The customs and tax authorities may, on the application of the previous application, permit or claim that the right of deduction in undertakings with several sectors is made separately for each sector within the company. The company shall be considered to consist of several sectors when a taxable person has several companies registered under one, or when there are different operational activities in the same company. Where the right of deduction is fixed, the company shall keep a separate account for each of these sectors.

Paragraph 4. The tax minister may lay down detailed rules for the decision of the partial deduction of the right to be taken in accordance with paragraph 1. One and two.

§ 39. Convenison concerning the construction of buildings, including buildings, which, as well as premises for the registered establishment, include other premises, may be deducted from that part of the total levy on the building as the building costs for the premises of the undertaking ; is estimated to be in proportion to the total cost of the building.

Paragraph 2. The establishment ' s premises in accordance with paragraph 1 do not count

1) premises used as housing for the holder or staff of the undertaking, whether or not the premises are also used in the occupation of the person concerned ;

2) premises used for rental, unless the rental is subject to a voluntary registration after paragraph 51 (3). 1.

Paragraph 3. Devenance relating to the conversion, repair and maintenance work on the works referred to in paragraph 1. The amount of the buildings referred to in paragraph 1 may be dedudiased to the extent that the levy directly concerns the premises It is a condition that the supplier in its invoice has performed a division of the cost of the work carried out.

Paragraph 4. Devenance relating to the construction, repair and maintenance work, which cannot be direct to the premises of the building, can be deducted from the ratio between the Etagearees of the premises of the establishment and the building ' s whole etaga area.

Paragraph 5. Tax relating to installations, repair and maintenance, and similar. of the other immovable property other than buildings may be deduueable in accordance with the rules laid down in section 38 (3). 1 or 2, cf. however, section 40 (1). 1.

§ 40. Expenditation on the maintenance of roads used for driving to a registered farm buildings and to the establishment's farm buildings may be deductied by two thirds.

Paragraph 2. Devenes concerning the acquisition and operation of telephones employed by employees in a company registered under sections 47, 49, 51 or 51 a for use in the service of the establishment, may be deduct by half, if : The telephone company's bills are addressed to and paid for by the company. However, the deducted deducted may not exceed the cost of the devenom of the undertaking.

§ 41. Expendiments relating to the purchase of goods and goods vehicles with a maximum permissible mass not exceeding 3 tonnes shall not be deductible unless the vehicles are used exclusively in the case of the undertaking ' s deductible delivery of goods and services.

Paragraph 2. Expense relating to the operation of the provisions referred to in paragraph 1. The motor vehicles concerned may be wholly deductible, regardless of whether the vehicle is only partially used for deductible purposes in the establishment.

Paragraph 3. For rented motor vehicles of the one in paragraph 1. The type of species covered by the lease shall not be limited to the operation of the operation and one third of the cost of the rent from the rent.

Paragraph 4. Is there a vehicle for the vehicle referred to in paragraph 1, The type of fee for the private use of the vehicle as referred to in Section 29 (a) (1) and (3). 1, the vehicle shall continue to be considered to be used solely in the case of the undertaking ' s deductible deliveries of goods and services.

Paragraph 5. This is a condition of deductible after paragraph 1. 2 and 3 that the company ' s deliveries of goods and services exceed the registration limit in section 48 (3). ONE, ONE. Act.

§ 41 a. When business supplies of gold are exempt from tax after Article 13 (3). 1, no. 20, may the company as an inbound tax dedube tax, which may be applied to :

1) the delivery of investment gold to the establishment when this gold has been supplied by undertakings which have imposed this shipment of duties ;

2) the delivery to the establishment and the establishment of the undertaking from another EU country or imports of other gold other than investment gold, which is subsequently converted by the undertaking or, or, to its expense, to investment gold ; or

3) received services involving a change of shape, weight or devocation of the floor.

Paragraph 2. Undertakings producing investment gold or converts gold of any kind for investment gold may deduct a tax deduction for the company's purchases and so on of goods and services used in the manufacture or the conversion of investment gold corresponding to a subsequent delivery of the gold to be imposed on the market.

No deductible.

§ 42. Businesses cannot deduct the tax of procurement, etc., which relates to

1) a diet for the company holder and staff,

2) the acquisition and operation of housing for the company's proprietors and staff,

3) natural compensation for the staff of the undertaking,

4) Acquisition and operation of crèches, nursery homes, leisure homes, summer houses and similar bodies. for undertaking staff,

5) Entertainment, restaration services, representation and gifts, cf. however, paragraph 1 2,

6) hotel accommodation, cf. however, paragraph 1 2,

7) the acquisition and operation of passenger vehicles intended for the carriage of no more than 9 persons, cf. however, paragraph 1 Four, six and seven.

Paragraph 2. Companies may, regardless of the provision in paragraph 1, 1, no. 5, fract 25%. of the tax of restauration services. Companies may, regardless of the provision in paragraph 1, 1, no. Six, deduct 50%. of a duty of hotel accommodation. In both cases, it is a precondition that the costs of this are strictly professional.

Paragraph 3. Businesses operating in the course of the training course in accordance with Article 13 (1). 1, no. THREE, TWO. PC, deduct 25%. for purchases of purchases and so on, which relates to the eating of the undertaking ' s couriers and 50%. for purchases of purchases and so on, which relates to the accommodation of the undertaking ' s accommodation accommodation, to the extent that they are reasonably proportionate to the courses that have been held.

Paragraph 4. Companies that hire passenger vehicles for more than six months may, irrespective of the provision set out in paragraph 1, be made available to the Member States. 1, no. 7, deduct the charge of the rent, but not more than 25%. in the absence of deduction after paragraph 1. 5. This is a condition that at least 10%. of the annual driving vehicle with the vehicle used for the undertaking ' s deductible delivery of goods and services.

Paragraph 5. The basis for deduction from paragraph 1. 4 is within the first three years of the first entry into 2% of the first entry into the vehicle. per the month of the vehicle paid for the vehicle paid in this country, including the calculated registration tax, which forms the basis for the calculation of the proportional registration tax, cf. VRs, and 1%. per month in the following year. If a vehicle has been in use before the registration process, or if the first time of registration cannot be determined, the period referred to in 1 shall be considered. Act. of the vehicle manufacturing time. If the amount of the registration tax is unknown, it shall be used instead 55%. of the tenancy of the tenancy of the tenancy at which time is not : charges for the vehicle. The tax minister may lay down detailed rules on landlord's obligation to provide information for the calculation of the deducted deduct.

Paragraph 6. Companies which are negotiating or renting motor vehicles or operating a driving school may, irrespective of the provision set out in paragraph 1. 1, no. 7, deduct the tax of procurement and so on for these purposes.

Paragraph 7. Companies may, regardless of the provision in paragraph 1, 1, no. 7, deducting the valuations of the added tax on the crossing of the Eresund.

Adjustment of investment goods

§ 43. In the case of investment goods, the tax deductible shall be regulated in the event of changes in use after the purchase of goods.

Paragraph 2. As investment in accordance with paragraph 1. 1 are considered

1) machinery, equipment and other operating equipment where the purchase price excl. the levy in accordance with this law exceeds 100 000 cranes, and which are subject to degradation,

2) immovable property, including the building and rebuilding,

3) repair and maintenance of real estate to a total amount of more than 100 000 DKK a year.

Paragraph 3. Entities registered in section 47, 49, 51 or 51 a must be regulated in the following cases :

1) Where the use of an investment asset which has granted the company the right to a full or partial deduction, is amended in such a way as to have the right to a small deduction.

2) Where the use of an investment asset that has not granted the company the right to deduction or has granted the right to partial deduction, is amended in such a way as to have the right to a higher deduction.

3) When an investment benefit, for which no purchase is obtained, etc. has been obtained full fraction right, sold by the undertaking, cf. No! 4. The sale of the sales of the investment goods shall be equivalent to the full deductible use of the investment goods. The adjustment amount may not exceed 25%. of the sales sum excludes. The tax on this law.

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 takes over the regulatory obligation.

5) When a service is transferred as part of the transfer of the company or by a part of this, cf. § 8 (3) ONE, THREE. Act. The transfer shall be treated as the transition from the operating centre to non-deductible use. However, adjustment may be omitted to the extent that the buyer will inherit the regulatory obligation.

Paragraph 4. The tax minister may lay down detailed rules for the implementation of rules in accordance with paragraph 1. 3.

§ 44. For operations, adjustment shall be made for changes which occur within the first five financial years following the purchase of the initial intake. the financial year in which the service is acquired. In the case of immovable property, adjustment shall be made for the first 10 financial years, for the repair and maintenance of the immovable property only the first five financial years after the acquisition or commissioning of the imposition of immovable property. the financial year in which the real estate has been purchased or taken into service.

Paragraph 2. Regulation in each financial year shall be carried out in respect of the operating methods and the repair and maintenance of immovable property with a fifth and of a permanent property with a tenth of the amount of the amount paid for the purchase or the commissioning of the investment asset concerned. The adjustment shall be made on the basis of the changes in the waiver court, which shall take place within each financial year in relation to the deduction of the financial year in which the investment asset concerned has been acquired or taken into service. However, in case of adjustment from registration or on sale or transfer, the adjustment shall be made for the remainder of the regulatory period.

Paragraph 3. No adjustment shall be made if the deduction of the deduction is less than 10 relative to the deduction of the purchase of the purchase or commissioning time of the purchase.

Chapter 10

Tax Allowance

§ 45. The taxable persons who are not established in this country are not registered parties in this country and are not optional or voluntary registered in this country, may be reimbursable for the payment here for goods and services ; commercial use of the business. However, approval shall be granted only to the extent to which the taxable person ' s transactions warrant deductions in the country where they are established and, to the extent that undertakings are registered in this country, deduction of tax on account of Tax response by law. For an establishment established in a non-EU country which does not have a system of value added tax equivalent to that in the country, it is granted only to the extent that companies registered here in the country can deduct tax deductions ; by the inventory of the Taxation Order.

Paragraph 2. The duty shall be reimbursed, as foreign states ' embassies and so on, international organisations, as well as attached personnel, have paid for the purchase of goods and services in this country. Similarly, tax compensation may be granted on the basis of the fees paid by foreign Member States, to the extent that the goods purchased and services must be fully applied in the context of the consular service. The tax minister, after negotiating with the Minister for Foreign Affairs and the Secretary of Defense, for which the goods and services can be reimbursements can be reimbursements. However, in the case of products subject to excise duty and for telecommunications, a derogation may be fixed.

Paragraph 3. Humanitarian organisations, etc., carrying out goods to sites outside the European Union will be reimbursed by the tax paid for the goods in this country.

Paragraph 4. Where the conditions of duty drawback after the Community Customs Code are fulfilled, the duty drawback to the same extent as the duty drawback shall be granted. Tax compensation shall also be granted where it is apparent that the requirements for the freedom of duty have occurred at the time of importation.

Paragraph 5. The tax minister may lay down detailed rules for the submission, treatment and decision of the application for reimbursement of the tax.

Paragraph 6. The tax minister can conclude an agreement with Sweden on the levying and repayment of the added tax on the crossing of the Eresund.

Chapter 11

Persons responsible for payment

§ 46. Payment of duty shall be incumbated to the taxable person who carries out a taxable supply of goods and services in this country. However, the levy shall be borne by the seller of goods or services where :

1) the holder is a registered company which has received the goods from another EU country at a triangle trade, in accordance with a three-way trade. § 35, paragraph. 1, no. 2,

2) the tagger is a taxable person who is provided and installed or installed in this country by a company established abroad, or by his or her expense,

3) the seller is a taxable person or a non-taxable VAT registered legal person for whom benefits are referred to in section 16 (3). 1, sections 18 and section 21, except access to events and benefits related to it, section 21 a and § 21 b, if the services are provided by a taxable person who is not established in this country,

4) the holder is a registered company in this country receiving an investment gold charged in accordance with § 51 a or of gold as raw metal or as semi-processed products, of a currency of 325 thousandths or more.

5) the seller is a registered company receiving gas supplied by the distribution system of natural gas or electricity from a company established abroad ;

6) the tagger is a taxable person in this country who receives CO, 2 -quotas or CO 2 -Credits from an establishment established in this country, or

7) The tagger is a taxable person in this country who receives metal scrap from a company established in this country.

Paragraph 2. Payment of the tax of goods from other EU countries shall be the responsibility of the person who is undertaking a taxable acquisition.

Paragraph 3. Payment of the charge of the charge of goods carried by the free-port or free warehouse of Copenhagen, customs warehouses or tax layers, shall be the responsibility of the person who leads the goods to be discharged from the said schemes.

Paragraph 4. Payment of tax of goods imported from sites outside the EU shall be incumbated to the importer.

Paragraph 5. Payment of the levy shall be incumbated to anyone who, on an invoice, shall enter the tax amount or the other indication that the invoice is included in the amount of the charge.

Paragraph 6. Where a company is registered at a resident ' s resident representative after Section 47 (3). 2, shall be liable for the payment of the levy in respect of this and the representative.

Paragraph 7. Are several companies that do not have the same owner, registered under one, cf. § 47, paragraph. 4, shall be liable for the payment of a levy applicable to the undertakings covered by the common registration fee.

Paragraph 8. A business supplying goods with delivery point in this country, cf. Chapter 4, which it has purchased from a company which acquired the goods from abroad, cf. in Chapter 3 or as purchased by any other undertaking in subsequent domestic transaction, shall be liable to pay for the payment of the levy. The company shall be jointly with the undertaking which is liable for the tax on domestic sales, where this deliberate or gross negligent has not been decalculated to customs and tax administration, cf. Chapter 15. However, the charge is conditional upon the fact that :

1) customs and tax administration have established that the company in question has previously purchased goods as described in 1. and 2. a point where the venom of domestic sales has not been calculated ;

2) the undertaking concerned has received a notification from customs and tax administration in accordance with paragraph 1. 9 and

3) the company concerned is gross negligent or intentionally or intentionally not complying with the tenders in any applicable notification.

Niner. 9. Provided that a company has participated in a trade as described in paragraph 1, the customs and tax administration shall evaluate the operation of a company. 8, 1. and 2. PC, customs and tax administration may issue a notification which, by means of concrete pleas, imposes greater vigilance upon the undertaking at its handler. The notification shall be made to the establishment and the person group referred to in section 11 (1) of the levying of the collection Act. TWO, TWO. Act. The notification shall be given for a fixed period of five years and shall then be suspended. The notification may be granted for a new period of five years if there is a basis for this. Information about the notification shall be recorded in the control information register after the tax control Act, section 6 F.

Paragraph 10. A registered departure receiving goods or services from a company in this country where payment does not take place through a bank or payment institution that ensures the identification of payee and pays, shall be liable for payment of payment of payments, the levy, where the tender has elapated the payment of the shipment, unless the payment is made up of a maximum of DKK 10,000. including the tax.

Paragraph 11. Multiple payments related to the same delivery, service, contract. Equine. , shall be regarded as a single payment in relation to the limit laid down in paragraph 1. 10. In the performance or periodic payments, multiple invoidings and payments must be seen as a single delivery in relation to the threshold in paragraph 1. 10 when they occur within the same calendar year.

Nock. 12. Where an undertaking does not have the opportunity to pay via a financial institution or payment institution as set out in paragraph 1. 10, the taker may free himself of a liability for liability in the website of the customs and tax administration website to report information on the purchases made, including invoice information that uniquely identifies the supplier and the payment thereof. This report shall be submitted no later than 14 days after payment, but not later than 1 month after receipt of the invoice.

Paragraph 13. The tax minister may lay down detailed rules on the proof of payment of the payment in accordance with paragraph 1. 1 or 10.

§ 46 a. The application of reverse payment obligations is mandatory, regardless of the fact that the foreign company has a Danish VAT registration number.

Paragraph 2. A taxable person in accordance with section 46 (2). 1, no. 2 and 3 also include a foreign company that is not established in this country if it receives the said goods and services from a foreign company established abroad.

Paragraph 3. An undertaking established abroad also means a taxable person who has a business establishment in this country, in cases where the undertaking carries out deliveries here without the involvement of the business office.

Chapter 12

Registration

Deliverables in this country

§ 47. Persons responsible for the provision of goods and services shall notify their establishment to 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 who make deliveries of goods placed in the free port of Copenhagen or in a free warehouse, a customs warehouse or a tax-levy without charge.

Paragraph 2. Persons liable to be subject to business in a country outside the EU, with which Denmark does not have a legal instrument of mutual assistance with a legal effect that corresponds to the rules of the European Union, must be registered with a person residing here in : the country, or at a company that has a business location in this country. The same applies when the foreign company carries out acquisitions of goods from other EU countries. The taxable persons with a business outside of Denmark shall not be registered to the extent that the seller has been paid a taxable person.

Paragraph 3. If a taxable person has multiple companies in this country, they must be notified to registration under one. However, where separate accounts are kept for each undertaking, companies may be registered at the request of customs and tax administration.

Paragraph 4. A number of taxable persons who are responsible for taxable undertakings may be registered at the same time as a single person. Customs and tax administration may allow persons with VAT-registered activities to be registered under one with persons with non-economic activities and persons without economic activities. Authorisation may be granted only if one person (parent company, etc.) through direct or indirect possession of all shares and other persons (subsidiaries, subsidiaries, subsidiaries, etc.), which are included in the joint registration process. The Community registration can only be made between companies and so on, established in this country. The joint registration request must take place no later than 1 month before the joint registration is requested.

Paragraph 5. Notification of registration must take place no later than 8 days prior to the start of registration of the undertaking. The company shall be registered with the quarterly as a tax period after paragraph 57 (5). 3. If the company ' s expected total taxable supplies exceed 20 million DKK annually, however, the company shall be registered with a calendar month in accordance with section 57 (3). 2. If the expected taxable deliveries exceed 20 million, and shall inform the undertaking when the notification is registered. Amendments to a company ' s registration conditions must be notified to customs and tax administration no later than eight days after the change.

Paragraph 6. The owner or responsible day-to-day management of a company which ceaselesselesregistration duties shall inform the customs and tax administration of the undertaking no later than eight days after the termination. The owner or responsible day-to-day management of a company may not continue 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.

Paragraph 7. Customs and tax administration may provide the taxable obligation to comply with the provisions of paragraph 1. 1-3, paragraph 3. FIVE, ONE. pkt., and paragraph. 6 fixed provisions on registration and tax administration may impose daily fines on the taxable daily penalty on the basis of section 77 until such time as the claim is complied with.

Paragraph 8. The tender shall contain a reference to the relevant determination and a view of the specific actions or measures to be carried out in order to comply with the relevant provision. The tender shall be given in writing, and it shall be stated in this case that if the claim is not complied with within the time limit specified, the consignee may be subject to daily fines until such time as the claim is complied with.

§ 48. Compenable persons established in this country, however, notwithstanding section 47, paragraph 1. 1, do not register and pay tax when the total taxable deliveries do not exceed 50,000 kr. a year. However, when delivery of new means of transport to other EU countries, registration must always be made.

Paragraph 2. Registration shall not be made and shall be paid by :

1) the sale of goods and services when the sale does not exceed 170 000 kr. yearly, or

2) the first-time sale of the artist's own works of art, cf. the first time of the artist or their arviners. ~ 69, paragraph. 4 when the sale in the current or during the preceding calendar year exceeds 300 000 DKK. The cost of the sales tax shall be payable only after the entry of the entry into the registration of the person concerned.

Paragraph 3. Afliable persons supplying goods on distance selling here to the country from other EU countries, cf. § 14, no. 3, irrespective of section 47 (3). 2, do not record and pay tax in this country where the provision relates to products other than excise duty-liable, cf. § 34, paragraph. 1, no. 3, and the total delivery to the country at distance of distance neither in the current or in the preceding calendar year exceeds 280,000 DKK.

§ 49. The person who delivers goods and services and who, after paragraph 48, is exempt from the registration duty, may choose to register.

Paragraph 2. Logging in accordance with paragraph 1 1 must include a period of at least 2 calendar years.

Exercise of goods from other EU countries

$50. Taxable persons who are legally liable to persons and subject to taxable persons who are not subject to registration after Section 47, cf. Article 48, which has not been registered under Section 49, 51 or 51 a, shall also be registered with customs and tax administration when they are subject to payment for acquisitions from other EU Member States in accordance with section 46 (4). 2. However, no registration shall be made where the total value of the acquisition does not exceed, either on the current or in the previous calendar year, of 80 000. and the acquires do not include products subject to excise duty, cf. § 34, paragraph. 1, no. 3.

§ 50 a. The person acquiring goods from other EU countries and, in accordance with section 50, is exempted from the duty of registration, may choose to register.

Paragraph 2. Logging in accordance with paragraph 1 1 must include a period of at least 2 calendar years.

Reverse payment obligation

§ 50 b. Afliable persons who are not a person who is not competent after Section 47, cf. § 48, or after 50, which has not registered after § 49, § 50 a, § 51 or § 51 a, shall also be registered with customs and tax administration when they are subject to payment for the purchase of goods and services from foreign companies after 46, paragraph. 1, no. 2 and 3, or for purchase of CO 2 -quotas or CO 2 -credits in accordance with section 46 (2). 1, no. 6.

§ 50 c. Afliable persons who are not a person who is not competent after Section 47, cf. § 48, or after ~ 50 and 50 b, which has not registered after § 49, § 50 a, § 51 or 51 a, shall also be registered with customs and tax administration when, in other EU countries, benefits where the recipient is liable for payment ; the fee of the services provided that the delivery point for the services is provided for in section 16 (3). 1.

Voluntary registration

§ 51. Customs and tax administration may authorise the voluntary registration of professional services, including the lease, of real estate, or parts thereof. Only rooms rented or leased shall be subject to the voluntary registration. Voluntary registration may not include rental for housing purposes. The optional registration of the purchases and to and rebuilding of immovable property which is exempt from a levy may be subject to similar authorisation. Section 13 (1). 1, no. 9 for the purpose of selling to a registered company.

Paragraph 2. Voluntary encampment of immovable property shall include a period of at least two calendar years. If registration is made prior to completion of a construction, the two-year period from the start of the first contract shall be taken into account.

Paragraph 3. The tax minister may lay down detailed rules for the authorisation of voluntary registration pursuant to paragraph 1. 1.

§ 51 a. Customs and tax administration may authorize voluntary registration for the taxable persons of UCITS which are exempt from tax after Article 13 (1). 1, no. 20 when the company

1) produces investment gold or converts gold of any kind to investment gold, cf. § 73 a, or

2) Generally, gold provides gold for industrial purposes.

Paragraph 2. Customs and tax administration may also permit an intermediation of investment gold to be registered voluntarily for the sale of investment gold which is exempt from tax after Article 13 (2). 1, no. Twenty, to the same extent as paragraph 1. 1.

Paragraph 3. A company registered in accordance with paragraph 1. 1 or 2, for the individual deliveries, may choose to pay the tax on the relevant provision of investment gold.

Information about registered establishments

§ 51 b. Customs and tax administration can provide information on VAT registered companies SE No /CVR-no, names and addresses for the public. The delivery can be made when the request is given to SE No /CVR-No, name or address of a company. This information may be provided verbal, written or electronic.

Paragraph 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 implementation of the VAT system directive.

Chapter 13

Financial provisions

§ 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 Master provides detailed rules for the retention of invoices and system descriptions for electronic invoicing.

§ 53. Companies and private individuals, which are registered solely for the individual sale of new means of transport to a buyer in another EU country, must issue invoice sales. The tax minister may lay down detailed rules for the content of the invoice.

Paragraph 2. Copy of the invoice shall be submitted to customs and tax administration no later than 1 month after the end of the calendar month in which the shipment has taken place. In the case of the submission of invoice copies, the payment of this bill shall be provided for the purpose of the refund of the levy on the payment of the levy paid by the purchase of the means of transport concerned. An amount shall be withheld corresponding to the amount of tax which is either contained in the original purchase price or has been paid in a previous acquisition from another EU country or imports from sites outside the EU. If the means of transport are lost in value since purchase, the refund shall be reduced as equal to the ratio between the original purchase price without charge and the resale price.

§ 54. Entered establishments which, for other EU countries, provide goods and services where the replacement is payable to the tax of the services, as the delivery place of the services is determined in accordance with section 16 (4). 1, shall send lists of such deliveries and so on to customs and tax administration. The tax minister may lay down detailed rules on this subject.

Paragraph 2. A fee of DKK 65 is payable. for reminders of the transmission of lists by undertakings.

§ 55. Entities registered in section 47, 49, 51 or 51 a must keep accounts that can form the basis for the calculation of the tax rates for each tax period and for the correction of the tax adjustment period. The accounts may be entered in foreign currency according to the rules laid down in the accounting law and the annual accounting law. The tax minister may lay down detailed rules for accountancy, and may, in particular, set rules for conversion between a foreign currency accounting and the declaration of the tax allowance as well as duty information in Danish currency.

Chapter 14

Taxation Responsibility

§ 56. Entities registered in section 47, 49, 51 or 51 a each tax period must be upwards of the outbound and the inbound charge. The difference between the outgoing and the inbound tax is the company tax response of the company. Taxation shall be settled in accordance with the rules laid down in Chapter 15 and the levying of taxes and levies, etc. If the incoming tax for a tax period exceeds the amount of the same charge for the same period, the difference shall be reimburseted by the person concerned ; the rules laid down in Section 12 of the levying of taxes and levies, etc.

Paragraph 2. The outbound tax during a tax period is the levy on this law of the company ' s deliveries, acquisitions of other EU countries, imports of goods from sites outside the EU, from tax warehouses, etc. and payable purchases in accordance with section 46 (5). 1 for which the taxable duty has been entered for the period.

Paragraph 3. The amount of the incoming duty during a tax period shall be the tax on the company ' s deductible purchases and so on in accordance with Chapter 9 of the period. Where a charge of goods is to be paid after paragraph 32 (5), 2 or where articles of art purchased by seller are the tax-grade added tax on a reduced basis according to section 30 (3). If the item is purchased for resale, this tax, if the item is purchased for resale, may not be included in the tax period in which the sale is made.

Chapter 15

Afriction of the levy

§ 57. Entities registered in section 47, 49, 51 or 51 a must, after the end of each fiscal period to customs and tax administration, specify the size of the undertaking ' s outbound and incoming charges during the period and the value of the deliveries that after ~ Fourteen-21 d or § 34 is exempt from tax. The amounts shall be expressed in whole crowns, as they are removed from ear amounts. The tax minister may lay down detailed rules for the declaration.

Paragraph 2. For undertakings whose total taxable supplies exceed 15 million. DKK annually, the calendar period is the calendar month. The company ' s declaration in accordance with paragraph 1 shall be made no later than 25. of the month after the end of the tax period. For June, the company ' s declaration shall be set out 1, however, no later than 1 month and 17 days after the end of the tax period.

Paragraph 3. For undertakings whose total taxable supplies exceed 1 million. DKK an annual but not more than 15 million. DKK annually, the tax period is quarterly. The company ' s declaration in accordance with paragraph 1 shall be made no later than 1 month and 10 days after the expiry of the tax period. In the case of April the undertakings shall indicate the indication of paragraph 1, however, no later than 1 month and 17 days after the end of the tax period.

Paragraph 4. For undertakings whose total tax-able supplies do not exceed one million ; DKK annually, the fiscal periods are the first and the second half of the calendar year. The company ' s declaration in accordance with paragraph 1 shall be made no later than 1. within the third month following the end of the fiscal period.

Paragraph 5. A taxable person who has several companies registered individually in accordance with section 47 (4). THREE, TWO. PC may use the quarter as a tax period if the taxable person ' s total taxable supply for the registered undertakings does not exceed the limit laid down in paragraph 1. 3. a taxable person who has several companies registered individually in accordance with section 47 (4). THREE, TWO. pkt., may use the half-year as a tax period if the taxable person's total taxable deliveries for the registered undertakings do not exceed the limit laid down in paragraph 1. 4.

Paragraph 6. Modification of the company ' s tax period after paragraph 2, 3 and 4 are based on the taxable deliveries of the company for a twelve-month period, including the second half of the calendar year and the first half of the following calendar year. The change has effective effect and effect from 1. January of the year after the end of this period. The tax period for the company may be extended only if the tax-rate company for the 12-month period has been set and paid for the tax after the law in time.

Paragraph 7. Companies which, in accordance with paragraph 1, 3 uses the quarterly as a tax period, to request customs and tax administration to apply the calendar month in accordance with paragraph 1. 2 as a tax period. Companies which, in accordance with paragraph 1, 4 applies to the calendar year as a tax period, to request the customs and tax administration to apply the quarter in accordance with paragraph 1. the third or calendar month following paragraph 1. 2 as a tax period.

Paragraph 8. Amendment of the tax period in accordance with paragraph 1 7 can only be done with effect from 1. January or 1. July, and request to this effect shall be made no later than 1 month before the change is made. Companies which, in accordance with paragraph 1, 7 change the tax period, cannot within the following 2 years request to apply another tax period.

§ 58. (The case).

$59. (The case).

§ 60. For establishments to be operated only for a short period of time, customs and tax administration may fix the period during which the tax period is the period during which the undertaking is operated. The customs and tax administration may also shorten the deadlines for the submission of the declaration and payment of charges and derogate from the requirement for a remaining representative after paragraph 47 (4). 2.

§ 61. Devenes of goods imported from sites outside the European Union of other than registered undertakings shall be settled according to the rules of Chapter 4 of the Customs Code.

§ 62. Customs and tax administration may, however, be included in section 57 and 64, subject to registration and payment of the levy in accordance with the rules laid down in § 2, on the levying of taxes and levies, etc., cf. Annex 1 of Annex 1 to that Directive, where the conditions laid down in Article 11 (1) of this Directive are referred to in Article 1. 1 have been fulfilled. Commentation the shortened period after 1. Act. be provided by registered letter.

Paragraph 2. Where the undertaking has been charged for the period of the period of resettlement after paragraph 1. 1 has this effect from 1. the month following receipt of the entry. The tax on a previous tax period in which the levy is not yet set and paid shall be entered and paid at the same time as the charge for the first shortened tax period. However, if the tax on the previous tax period after the general rules is to be entered and paid at an earlier date, however, it must be entered and paid at this earlier stage.

Paragraph 3. Tax management and tax administration may exempt an undertaking for the tax period and so on if a payment scheme is concluded that the firm is complying with, or if, in the light of the company's circumstances, there is no need to be considered necessary ; to impose the tax period on the company, and so on.

Paragraph 4. The tax administration may impose the use of the tax period within the tax and tax administration, in accordance with the rules laid down in paragraph 1. 1. The tax period applicable tax period and so on shall be subject to the rules laid down in section 11 (3). 2, on the levying of taxes and levies, etc.

Paragraph 5. Instead of using the tax period for the tax period, establishments may be used in accordance with paragraph 1. 1 and 4 choose to provide security in accordance with the rules in section 11 (3). In the case of the levying of taxes and levies, in the case of the levying of taxes and levies, the company shall be subject to the tax period, etc., in accordance with paragraph 5. One and four.

Paragraph 6. Companies which, in accordance with paragraph 1, 1 and 4 are required to apply the tax period for the tax period, etc., may use the usual tax period, etc., when the company has paid timely payment of the levy in a 12-month period, and the company is not in assistance with a tax or any other charge ; registration conditions.

Paragraph 7. Tax management and tax administration may impose a business that does not comply with the tax period for the tax period referred to in paragraph 1. Paraguation 1 and 4, in accordance with the rules laid down in Section 11, concerning the levying of taxes and other duties, etc., without prejudice to the provisions of paragraph 1, no matter where the provisions of paragraph 11 are concerned. 1 and 4 not apply the tax period for the tax period and so on.

Paragraph 8. A fee of DKK 65 is payable. per the tax period for undertakings transferred to the tax period referred to in paragraph 1. One and four.

Niner. 9. If the holder of a registered company is passed and issued a proclama in accordance with Article 81 law on the changeover of the death penalty, the heirs or penalty manager shall be issued within 30 days of the date of publication of the proclamations in accordance with section 57 (3). 1, for the period from the start of the tax period and until the day of death.

§ 62 a. Customs and tax administration can impose companies from other EU countries, Greenland, the Faroe Islands, Iceland and Norway, which are not established in this country, and which are reported to registration, to provide security. Safety must be made only when the customs and tax administration at the company ' s registration for registration estimates that the failure to provide security will involve a nearby risk of tax losses. When required to provide security, the company may not be registered until such time is met.

Paragraph 2. Customs and tax administration may impose on registered establishments not established in this country, but in another EU country or Greenland, in Iceland or in Norway, to provide security where the declaration or payment is not lodged, duty in good time or in section 74 (3). 1, at the request of the said accounting, shall not be handed over or submitted to customs and tax administration. Safety must only be imposed when customs and tax administration, in a specific estimation, estimate that omission would entail a risk of tax losses.

Paragraph 3. Security pursuant to paragraph 1. 1 and 2 must be provided for an amount corresponding to the expected tax response for a three-month period. For the provisions of paragraph 1. 2 the undertakings referred to shall also be provided for security of an amount corresponding to the tax repayment of the company. However, security shall, in all cases, be at least DKK 15,000.

Paragraph 4. Claims for collateral cease when the business of the last 12-month period has paid a timely payment in due time, the company is not in assistance with a tax or other vehicle registration and customs and tax administration on the basis of specific information is estimated that failure to provide security will not imply a nearby risk of detox.

Paragraph 5. Do not place security in accordance with paragraph 1. 2, customs and tax administration can determine that the company is reported from registration.

Paragraph 6. The tax minister can lay down detailed rules on the security.

§ 62 b. (The case).

§ 63. If it is established that an owner or founder of a newly registered establishment belongs to the person group referred to in section 11 (1). 2, cf. paragraph 4, on the levying of taxes and taxes, etc., and customs and tax administration estimates that there is a nearby risk of losses relating to taxes, etc., may be stated in the first registration year and which should have been ; paid in accordance with section 12 (3). 1, on the levying of taxes and levies, etc., shall be transferred to the following tax periods for up to 1 years from the time of the registration. In this period the tax response shall be offset by section 56 (3). ONE, FOUR. Pkton, in here.

§ 64. The tax period for establishments, etc., registered after 50 to 50 b is the quarter, and the time limits for the calculation of the VAT in section 57 (3). 3, shall apply. The tax minister may lay down the detailed rules for the declaration.

Paragraph 2. Section 2 (2). 4 and 6, section 4 (4). Article 6-8 of the Act on the levying of taxes and levies, etc. shall apply mutatis muted.

§ 65. Businesses registered under Clause 50 to 50 b shall keep an account which may form the basis for the calculation of the tax rate charges for each tax period and for the control.

Paragraph 2. Private persons and others who are not registered shall report and pay tax to customs and tax management of the acquisition of new means of transport from another EU country. The notification accompanied by an invoice shall be carried out within 14 days of the arrival of the transport centre here to the country. The levy shall be paid no later than 14 days from the date on which the customs and tax administration is claimed.

Paragraph 3. Section 9 (1). THREE, TWO. pkt., sections 14 and section 18 (3). 4, in the Act of levying of taxes and duties, etc. shall apply mutatis muthafs to the charge under paragraph 1. 1-2.

Chapter 16

Special scheme for third-country undertakings providing electronic services for non-taxable persons within the EU ;

§ 66. A third country business, cf. paragraph 2, no. 1 providing services, as mentioned in section 21 c, may choose to join the special scheme for third-country undertakings providing electronic services for non-taxable persons within the EU.

Paragraph 2. For the purpose of applying the rules of the special scheme,

1) ' third country ' shall mean a taxable person who has not established the home of his establishment or has a commercial establishment within the territory of the European Union and which is not otherwise required by VAT registered in an EU country ;

2) ' electronic services ` and ' electronically supplied services ` means the services referred to in section 21 c ;

3) ' Member State of identification of the Member State which the third country company chooses to contact in order to notify the activities of the undertaking within the territory of the European Union in accordance with the rules relating to the special scheme,

4) Member State of the Member State of the Member State where the provision of electronic services for non-taxable persons is deemed to be taking place ;

5) ' tax declaration ` shall mean an indication containing the information necessary for the establishment of the amount of tax to be collected in each Member State.

Paragraph 3. A third-country firm wishing to join the special scheme with Denmark as an identification Member State must, in the interests of customs and tax administration, report the start of a business as a taxable person within the EU. The company must also notify change and cessation of activities if this is no longer covered by the special scheme. Enrollments must be made electronically.

Paragraph 4. When a third country firm is connected to the special scheme, the scheme applies to all the company's shipments of electronic services not to taxable persons within the EU. They're in 1. Act. the deliveries referred to shall be taxed with the excise duty on the Member State of excise duty (normal rate).

Paragraph 5. Third-country business is reported and excluded from the special scheme, if :

1) the third-country establishment shall inform the Member States of the operation of the non-agricultural sector

2) it may otherwise be assumed that the taxable activities of third-country undertakings have been discontinued ;

3) the third-country establishment no longer fulfils the conditions for applying the special scheme or

4) The third-country business is constantly failing to comply with the rules of the special scheme.

Paragraph 6. In accordance with paragraph 1, third-country organizations shall be based on the third country. 8 resulted in the customs and tax administration to electronically submit a tax declaration for each quarter (tax period), regardless of whether or not electronic services have been supplied. The declaration shall be submitted within 20 days of the end of the period of tax to which the declaration relates. The third-country enterprise must pay the tax on customs and tax administration at the same time as to submit the tax declaration.

Paragraph 7. The third country of third parties may be reimbursproof in accordance with the rules laid down in Section 45 (3). 1.

Paragraph 8. For the purposes of paragraph 1, customs and tax administration shall be able to establish that the customs and tax authorities are to be determined. The said declaration is correct for the third country undertaking to keep an account of the transactions covered by the special scheme. This account shall be made by electronic means, at the request of the customs and tax authorities, to customs and tax administration. This shall be done within a time limit which the customs and tax authorities shall adopt in the request. The accounts shall be kept for a period of 10 years from the end of the year in which the transaction was carried out.

Niner. 9. The tax minister may lay down detailed rules on the special scheme for third-country undertakings providing electronic services to non-taxable persons within the EU.

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) is where the travel agency has established the place of its economic activity or has a business location from which the service is delivered by the agency.

§ 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.

Paragraph 2. The tax minister can lay down detailed rules for invoice requirements and accounting.

Chapter 17

Special provisions for secontements, artefacts, collectibles and antiques

§ 69. Entities for resale purchases and other items of goods, artifacts, collectibles or antiques, may be able to resale the applicable second-hand goods etc. in accordance with the rules laid down in this Chapter. The use of these rules is a prerequisite for the use of the goods, etc., to the establishment in this country or from another EU country of :

1) a non-taxable person,

2) a taxable person when the delivery is taxed in accordance with the rules laid down in this Chapter or in accordance with the same rules in another EU country,

3) a taxable person when the delivery is exempt from tax after Article 13 or in accordance with similar rules in another EU country,

4) a taxable person when the delivery is tax-grade in accordance with the rules laid down in section 30 (1). 1,

5) a taxable person who is exempt from registration after paragraph 48 (3). 1 and 2, or which are under the registration limit in another EU country, where the provision includes an investment benefit.

Paragraph 2. The people in paragraph 3. 1 led undertakings which themselves establish artifacts, collectibles or antiquities, cf. paragraph 4-6, from areas outside the European Union, or supplied by Article 30 of the European Union, which is taxed in accordance with section 30 (5). In this chapter, the following rules shall also be added to the taxable supplies in accordance with the rules laid down in this Chapter. It is a condition that the tax to be borne by the goods in question is not deduge;.

Paragraph 3. In the case of secondhand goods, movable property which can be reused in the current state or after repair, with the exception of artefacts, collectibles, antiques and precious metals and stones. A means of transport provided to or from other EU countries shall be deemed to have been used provided that it is not covered by the definition in section 11 (4). 4.

Paragraph 4. For purposes of artefacts :

1) Goods falling within CN code 97 01-97 02.

2) sculptures falling within CN code 97 03 performed by the artist, including the pouches of the sculptures, in a number of not more than eight copies, controlled by the artist or his heirs. However, the number of eight dismations may be exceeded if the cast has been made before the 1. January 1989 and the sculpture do not have the nature of a trade.

3) Tapisseries and weightings falling within CN codes 58 05 and 63 04 are carried out in the hands of the original design of the artist, provided that there are no more than eight copies of each of them.

4) Ceramic unika performed by the artist and signed by this.

5) Emilli works on copper alone in the hands of a number of not more than eight copies, numbered and signed by the artist or artist ' s studio, excluding bijouterials and gold and silversmith.

6) Photographs taken by the artist, printed by this or under its supervision, signed and numbered in a number of up to 30 copies, regardless of the format and subsections of the specimen.

Paragraph 5. For the purpose of collector objects :

1) Stamps and lign. falling within CN code 97 04.

2) Collections and collectibles falling within CN code 97 05.

Paragraph 6. ' antiques ' means objects falling within CN code 97 06.

§ 70. In the case of the delivery of the second-hand goods, the tax base is 80%. the difference between the selling price and the purchase price, cf. However, Section 71. For the supply of artefacts, collectibles and antiquities imported by the undertaking and as tax-enriched in accordance with section 69 (3). 2, the tax base 80% shall be the case. the difference between the selling price and the tax base at the time of entry as determined in accordance with section 32 (5). 1, the charge paid for the goods at the importation. If the purchase price exceeds the selling price, the excess amount may not be deducted from the taxable basis for other sales.

Paragraph 2. Where the levy is calculated in accordance with the rules laid down in this Chapter, the invoice for the shipment in question shall not enter a tax amount or any other indication, the amount of which the amount of duty can be calculated.

Paragraph 3. In the case of exports of second-hand goods, etc. to sites outside the European Union may apply the general rules of the law. For the purposes of the general rules applicable to goods covered by paragraph 1. 5, the tax base shall be regulated on the basis of the purchase price of the goods. If this purchase price cannot be documented by the company, the buying-in price shall be calculated on the basis of the sales price of the product, which shall be reduced by the costs and profits made in general by the supply of goods of that kind.

Paragraph 4. The company shall keep a separate account of the deliveries which are taxed in accordance with this chapter. The tax minister can lay down detailed rules on accounting.

Paragraph 5. Where no tax correction can be made for the individual product under paragraph 1. 1, as a total purchase or sale is available, the taxable basis for the goods in question shall be subject to the tax period during the period. The tax base accounts for 80%. the difference between the value of the purchases and sales of the sale. Companies which are covered by 1. pkt. may equip the tax base for other second-hand goods and so on periodically. If the value of the purchase of the sale in a period is exceeded, the excess amount may be counted as the value of the purchase during the subsequent period. The tax minister can lay down detailed rules for the calculation of the tax base.

§ 71. In the case of the delivery of secon-hand motor vehicles, the undertaking may deduction from the amount of tax calculated as determined in accordance with Chapters 6 and 7. The deduction shall be calculated as the value added tax multiplied by a fraction which has the purchase price for the vehicle and in the denominator of 100 with a supplement to the added tax rate. When the sale of passenger motor vehicles is bought in another EU country, it shall be used at the time of the vehicle delivery to the country at the time of the VAT rate in the other EU country.

Chapter 18

Other specific provisions

§ 72. An amount of 833 øre is paid out. kilograms of breast-milk substitutes sold for direct consumption in this country, which are partly compensated for by this law ; compensation shall be granted to undertakings authorised for the manufacture of formula formula for formula. Compensation shall also be granted to undertakings acquiring or introducing breast-milk substitutes from abroad which are registered with the Veterinary Directorate.

Paragraph 2. The Directorate-General shall be under similar conditions as set out in Article 74 (1) of the customs administration and the tax administration. 1, entitled to carry out inspections in premises used by undertakings receiving compensation in accordance with paragraph 1. 1, as well as to verify the trade positions of these companies, business books and other accounting documents.

Paragraph 3. The holders and staff of the establishments shall be assimilation to the Veterinary Directorate at the inspection referred to in paragraph 1. 2.

Paragraph 4. The material referred to in paragraph 1 shall be 2, at the request of the Veterinary Office, shall be issued or sent to the Veterinary Directorate.

Paragraph 5. The tax minister may lay down detailed rules for the payment of compensation in accordance with paragraph 1. 1.

§ 73. In the case of running it in section 13 (1). 1, no. 15, 2. .. The nature of the type of buses registered abroad shall be calculated in accordance with this law on the basis of an average sweatage layer. The average tax rate is the amount of which the tax is to be taken into account for customs and tax administration. The average prune layer amounts to 25 cents per. One mile. The individual mileage is calculated as the distance travelled here in the country, multiplied by the number of beamed passengers.

Paragraph 2. The tax minister may lay down detailed rules on notification, accounting, inspection, including inspection of buses, and on the settlement of the levy.

§ 73 a. In the case of investment gold, following this law :

1) Gold, in the form of a barre or plate of a weight acceptable to the gold markets, with a noose of at least 995 thousandths, whether or not the gold is represented by securities. Barneys or albums with a weight of 1 g or less are not covered by the scheme for investment gold.

2) Gold coins, which are of a minimum of 900 thousandths, are marked according to the year 1800 and are or have been legal tender in the country of origin and are usually sold at a price that does not exceed the normal market value of the currency ; gold content with more than 80%.

Paragraph 2. Carpennies which are subject to the list which the European Commission publishes in the Official Journal of the European Union C shall be deemed to meet the criteria set out in paragraph 1. 1 in the whole year of the published list, irrespective of the fact that the coin should be considered to be reassigned because of the nudical value of the currency.

Paragraph 3. The tax minister may lay down detailed rules for accounting, including rules on the identity checks on investment gold.

Chapter 19

Checks

§ 74. Customs and tax administration shall, where deemed necessary be deemed necessary at any time, without a court order, without a court order, to carry out inspections in premises used by companies and to verify the company ' s trade positions ; business books, other accounting documents, and correspondence etc., whether or not they are kept on paper or on computer media. Customs and tax administration access to control after 1. Act. shall also include access to checks at work sites outside the premises from which the undertaking is operated, as well as in the means of transport used for commercial purposes. Control, as mentioned in 2. Act. , however, cannot be carried out on a property which is solely a household or a recreational housing.

Paragraph 2. By way of derogation from paragraph 1 ONE, THREE. pkt; checks may be carried out in accordance with paragraph 1. ONE, ONE. pkton, on a property that serves as private housing or recreational housing, if visible on the part of outdoor activities of a professional nature. Control, as mentioned in 1. Act. however, does not include access to the control of the private residence itself or the recreational residence.

Paragraph 3. The holders and staff of the companies shall be assiduated to customs and tax administration for inspection as referred to in paragraph 1. 1.

Paragraph 4. The customs and tax administration shall be entitled to the following rules in accordance with the rules laid down in paragraph 1. 1 to carry out inspections in the case of taxable acquisitions.

Paragraph 5. The material referred to in paragraph 1 shall be 1 on request shall be handed down or submitted to customs and tax administration.

Paragraph 6. 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. One or 3-5. Customs and tax administration may impose a daily penalty on the owner or the responsible day-to-day management of the undertaking on a daily basis after paragraph 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 day-to-day management of the firm ' s daily penalty until such time as the claim is complied with.

§ 75. Supplier for registration of duties shall inform the customs and tax administration of their supplies of goods and services to those undertakings.

Paragraph 2. Acquires shall be required to notify customs and tax management information on their purchases of goods and services to the establishment.

Paragraph 3. Penal institutes and lawyers and other persons receiving funds for management or business loans must at the request of the request to customs and tax administration any information on their financial intermediate with named registration obligations, Companies.

Paragraph 4. The insurance undertakings shall, at the request of the request, provide customs and tax administration information for the purposes of checking the taxable purchase of new vessels in accordance with the requirements of the taxable person. Section 11 (1). 4, no. 2.

Paragraph 5. Customs and tax administration shall be under similar conditions as laid down in section 74 (3). 1, entitled to carry out inspections of goods ' positions and accounts, etc. in the names referred to in paragraph 1. The undertakings referred to by 1 and 2, as well as to review contracts, etc. in companies that finance registered companies.

Paragraph 6. Any person who has purchased benefits or goods in an amount exceeding 10,000 kr. including the tax, at the request of the request, customs and tax administration information on the purchase and payment of the payment, including information on electronic payment, cf. the section 10 of the collection Act.

Paragraph 7. 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 the claim is complied with.

SECTION 76. Other public authorities shall, at the request of the Member State, notify the customs and tax administration any information necessary for the registration of establishments and the checks on the payment or repayment of the payment.

Paragraph 2. The police shall provide customs and tax administration, following a negotiated procedure between the tax minister and the Minister for Justice.

Paragraph 3. Customs and tax administration shall be under similar conditions as laid down in section 74 (3). 1, may be entitled to review the main post offices receiving packages etc. from abroad. A similar inspection may be carried out in establishments receiving packages and so forth from abroad to mournation in this country.

§ 77. The customs and tax administration may impose daily penalties on the owner of a business or responsible daily penalty for failure to comply with post-47 (4). 7 and 8, section 74 (4). 6, section 75, paragraph 1. The daily penalty of fines shall be at least 1000 kr. per Day.

§ 78. Construction sites on private property, where there is new construction, repair, modernisation, rebuilding electricity. Equine. immovable property shall make up signs, of which it is clear who is performing the work unless the delivery or the Agreement sum for the individual company does not exceed 50,000 kr. including the duty, the work is carried out and completed within a single working day or where this is not practicable because the work is carried out on a construction site in a denunteden-built area. Businesses belonging abroad must be signposts in addition to their registration in the RUT register.

Paragraph 2. The tax minister may lay down detailed rules on the design, content and position of the signs on construction sites under paragraph 1. 1.

Chapter 20

Appeal access

§ 79. (The case).

$80. (The case).

Chapter 21

Penalty provisions

§ 81. " The penalty shall be punished for the insubordinate or aggravated negligent

1) make incorrect or misleading information or supply information for the use of the tax control or the check of payments after section 45, section 53 (3). 2, and section 72 and section 12 of the levying of taxes and duties, etc.,

2) is breaching section 8 (3). ONE, FOUR. pkt., section 23, paragraph. FOUR, TWO. pkt., section 30 (1). 2, section 38 (3). 3, 3. pkt., section 43, paragraph. 3, no. 1, 4 or 5, section 47 (4). ONE, ONE. pkt., paragraph TWO, ONE. or 2. pkt., paragraph THREE, ONE. pkt., paragraph FIVE, ONE, FOUR. or 5. pktor, or paragraph, 6, SECTION 50, 1. pkt., § 50 b, § 50 c, § 52 a, paragraph 1, 3, 5, 6 or 8, section 52 b, section 52 c (3). 1-5, section 53, paragraph. ONE, ONE. pktor, or paragraph, TWO, ONE. Pkt., section 56, paragraph. THREE, TWO. Pkt., section 57, paragraph. ONE, ONE. pkt., paragraph TWO, TWO. and 3. pkt., paragraph THREE, TWO. pktor, or paragraph, FOUR, TWO. pkt., section 62, paragraph, 9, section 64 (4). TWO, ONE. pkt., section 65 (5). Paragraph 1, section 70, paragraph 1. 2, section 72, paragraph. 3 or 4, section 74 (4). 3 or 5, section 75 (3). 1, 2, 3, 4 or 5, or Section 78 (3). 1,

3) is in violation of section 62 (2) ; 1 or 2,

4) not carry out notification after paragraph 65 (2). TWO, ONE. or is in breach of the notification period in section 65 (3). TWO, TWO. pkt.,

5) not comply with an injunction in accordance with section 29 (3). 2, or Section 38 (3). THREE, ONE. pkt.,

6) over-dragons, transferor, acquire or use goods or services which are not paid by the charge under this law, or are attempting to do so.

Paragraph 2. The provisions laid down in accordance with the law may be punished for the penalties which are intentionally or gross negligent in breach of the provisions of the regulations. Furthermore, penalties may be imposed on the penalty for the uncorrect or misleading information, to withhold 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 EU.

Paragraph 3. The one who commits one of the aforementioned offences to exclude the Treasury ' s tax or to obtain unwarranties of payments under section 45, section 53 (3). 2, and § 72 and § 12, on the levying of taxes and levies, etc., shall be penalized for a period of 1 year and 6 months unless higher penalties have been inflited on the section 289 of the Penal Code. The penalty shall also be penalised by the person who has been deliberately or gross negligent or negligent in the event of an intentional or negligent undertaking, irrespective of the fact that the undertaking is denied, or registration after paragraph 62 a, paragraph, 1 or the undertaking has been reported from registration after paragraph 62 (a) (1). 5.

Paragraph 4. The person who is deliberately issuing an invoice with a non-correct content or issue other incorrect documentation for the delivery or acceptance of goods or services shall be punished by fine or in prison for a period of one year and six months, unless : higher penalties shall be carried out in accordance with Article 289 of the penal code, if the documentation is suitable for use as a basis for the calculation of a tax response. The action of gross negligence is the punishment of the penalty.

Paragraph 5. The person who is in charge of goods or services on such advantageous terms that the person in question realises that the supplier or the outside will not satisfy its obligation to include the remuneration for the Taxation Service or to the timely, the tax response shall be punished by fine or in prison for a period of 1 year and 6 months, unless higher penalties have been inflited on the section 289 of the penal code. The action of gross negligence is the punishment of the penalty.

Paragraph 6. Companies can be imposed on companies, etc. (legal persons) punishable by the rules of the penal code 5. Chapter.

Paragraph 7. sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis muted to cases of infringement of this law.

$82. (The case).

Chapter 22

Submission

§ 83. (The case).

Chapter 23

Entry into force into force

§ 84. The law shall enter into force on 1. July 1994 and shall apply to transactions which are carried out from this date.

Paragraph 2. Regardless of section 11, paragraph 1. 1, no. ONE, TWO. pkt., until 1. In January 1995, a levy shall be paid by the acquisition of goods added tax as second-hand goods and so on in the country of sales.

Paragraph 3. You in section 11, paragraph 1. 4, no. The vehicles referred to in paragraph 1 shall be regarded as 1. January 1995, as new means of transport, when delivery takes place no later than three months after the initial entry into service, or when the vehicle has run up to a maximum of 3,000 kilometres.

Paragraph 4. Companies operating in the course of the liquidity which are covered by Article 13 (1). 1, no. THREE, TWO. pkt., shall be registered by 1. July 1994 and pay the tax on the course of the exchange rate, which shall be borne by this date.

Paragraph 5. § 14, no. TWO, THREE. pkt., and § 34 (4). 1, no. ONE, TWO. pkt., no. 3, 3. pkt., and no. FOUR, TWO. pkt. shall have the effect of the first effect from 1. January 1995.

Paragraph 6. § 27, paragraph. 4, has effect on discounts from and on 1. July 1994.

Paragraph 7. ~ 30 (5)) 3, section 49, paragraph. 2, no. 3, first apply to the sale of artefacts from and with the 1. January 1995. Until such date, the supply of the own works of art shall be exempt from tax as far as :

1) Goods falling within CN code 97 01-97 03.

2) Tapisseries and weightings falling within CN codes 58 05 and 63 04 carried out in the hands of the original design shall be carried out on the basis of the original design of the artist if there is only one copy of each of them.

3) Originally ceramic products and mosaic trees on wood.

Paragraph 8. The rules in section 43, paragraph. 3, no. 2, concerning the adjustment of capital goods which have not granted the company ' s entitlement to deductions, has an effect on investment goods obtained from 1. July 1994.

Niner. 9. The customs and tax administration may, at its request and with effect, until 1. July 1996 grant consent to the Joint Registration, even if the requirement for full ownership in section 47 (4). FOUR, THREE. PC has not been met.

Paragraph 10. The rules in paragraph 79, paragraph 1. 4, shall apply to complaints, etc., which are subject to the refusal of the board and of the 1. July 1994. The rules in paragraph 79, paragraph 1. 6 shall apply to decisions taken by customs and tax administration from and on 1. July 1994. The rules in section 80, paragraph. The provisions of 2 and 3 shall apply to complaints which are made from 1. July 1994. The rules in section 80, paragraph. 4, shall apply to administrative decisions taken out of and by 1. July 1994.

Paragraph 11. Law No 102 of 31. March 1967 on value added tax (VAT slop), cf. Law Order no. 41 of 1. In February 1993, as amended by law no. 487 of 30. June 1993, revoked.

§ 85. The rules laid down in Chapter 17 have effect on the resale of seconded goods, artefacts, collectibles or antiques delivered to the undertaking and with the 1. July 1994, cf. however, paragraph 1 However, for second-hand goods, etc., delivered to the establishment by a company registered for value added tax in another EU country, the delivery may not have happened before the first 1. January 1995.

Paragraph 2. The rules laid down in Chapter 17 may, however, or ONE, ONE. pkt., used when resale of second-hand goods, etc., delivered to the establishment before 1. July 1994, provided that the undertaking may present evidence of the purchase price of each item of goods and can prove that a charge is not paid for by the product concerned or that the charge of the goods cannot be included in the incoming goods ; Tax.

Treasury, the 23rd. January 2013

P.M.V.
Jens Rochner

/ Jeanette Rose Hansen


Appendix 1

Item Description
KN Number
1.
Tin
8001
2.
Copper
7402
7403
7405
7408
3.
Zinc
7901
4.
Nickel
7502
5.
Aluminum
7601
6.
Bly
7801
7.
Indium
ex 8112 91 ex 8112 99
8.
Cereals
unballed rice,
1001 to 1005
1006
1007 to 1008
9.
Oil seeds and fruits
Coconuts, paran nuts and akajounts other nuts
Oliven
1201 to 1207
0801
0802
071120
10.
Seeds and beans (including soya bean)
1201 to 1207
11.
Unburnt coffee.
0901 11 00
0901 12 00
12.
Te
0902
13.
Cocoa beans, whole or broken, raw or burned.
1801
14.
Raw sugar
1701 11
1701 12
15.
Gummi, in unprocessed form or as plates or tape
4001 4002
16.
Wool
5101
17.
Chemical products, Bulk
Chapter 28 and 29
18.
Mineral oil (including propane and butane and crude oil)
2709
2710
2711 12
2711 13
19.
Silver
7106
20.
Platinum (palladium, rhodium)
7110 11 00
7110 21 00
7110 31 00
21.
Potatoes
0701
22.
Vegetabilled fats and oils and fractions, whether or not refined, but not chemically modified
1515 to 1515.
Official notes

1) The law provides for the implementation of the Council's thirteenth Directive 86 /560/EEC of 17. In November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes-Measures to repayment VAT on taxable persons not established in the territory of the Community, the Official Journal of the European Communities, no. L 326, page 40, Council Directive 2006 /112/EC of 28. November 2006, on the common system of value added tax, the EU-2006-2006. L 347, page 1, Council Directive 2006 /138/EC of 19. In December 2006 amending Directive 2006 /112/EC on the common system of value added tax as regards the period of application of the system of value added tax system for broadcasting services and certain electronically supplied services, EU Official Journal (2006), nr. I 384, page 92, Council Directive 2008 /8/EC of 12. February 2008 amending Directive 2006 /112/EC as regards the provision of the provision of services, the EU Official Journal of 2008, nr. L 44, page 11, Council Directive 2008 /9/EC of 12. February 2008 laying down detailed rules for the repayment of VAT under Directive 2006 /112/EC to taxable persons not established in the Member State of repayment, but in another Member State, 2008, nr. L 44, page 23, Council Directive 2008 /117/EC of 16. In December 2008 amending Directive 2006 /112/EC on the common system of value added tax, with a view to the prevention of VAT evasion, in relation to intra-Community transactions, EU Official Journal (2009), nr. L 14, page 7, Council Directive 2009 /69/EC of 25. June 2009 amending Directive 2006 /112/EC on the common system of value added tax as regards tax fraud in respect of imports, EU Official Journal 2009, nr. L 175, page 12, 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. L-189, page one.

2) Law no. 520 of 12. June 2009, as amended by section 7, no. Three, in the law. 1361 of 8. In paragraph 3, paragraph 3 shall be fixed in section 2010. 3 that undertakings are subject to the taxable person in the VAT slots Section 13 (3). 1, no. 9 (b) of paragraph 1 of paragraph 1. Two, in Law No 520 of 12. In June 2009, request for customs and tax administration to reimburse the cost of the cost of construction, lawyer, accountant and so on prior to 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.