Law on the modification of the VAT slots and different laws 1) 2)

(Amendment of the delivery site of electronic services, telecommunications and radio broadcasting services sold to private, one-stop shop scheme, extending the definition of investment goods, the removal of the scheme for foreign imports tourist buses, etc.),

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

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

§ 1

In the VAT slop, cf. Law Order no. 106 of 23. January 2013, as amended by Section 4 of Law No 1. 789 of 28. June 2013, Section 7 of Law No 903 of 4. July 2013 and section 2 of Law No 1637 of 26. December 2013, the following changes are made :

1. The following footnote 2 to the title of the law is inserted

" 2) In the law, certain provisions of Council Regulation (EU) are included in the law. 967/2012 of 9. Oct in October 2012, EU Official Journal, nr. The Council implementing Regulation (EC) No 290, Regulation (EC) No 290 ; 1042/2013 of 7. 20/2013, EU-Official Journal, nr. L 284, page 1. According to Article 288 of the EDF Treaty, a Regulation shall apply immediately in each Member State. The rendition of these provisions in the law is therefore based solely on practical considerations and does not affect the immediate validity of the regulations in Denmark. `

2. I section 16 (4). 1, in the first paragraph, the words ' section 21 ' shall be replaced by '. 21, 1 '.

3. I section 16 (4). 2 and 3, the words ' For the benefits referred to in section 21 d (1), 1, no. 1 10, "to :" For teleservices, radio and television broadcasting services and the services referred to in section 21 d (1), 1, "

4. I section 16 (4). 5 and 6, in the words ' section 21 d (1), 1, no. 1-10, "to :", paragraph 21 d, paragraph 1. 1, "

5. § 21 c ITREAS :

" § 21 c. The provision of electronically delivered services, telecommunications and radio and television broadcasters shall be here in the country when they are delivered to a non-toxic person established or resident or his habituary habituant residence in this country.

Paragraph 2. When the supplier of a service and the Customer communicates via electronic mail, this does not mean in itself that the provided benefit is an electronic service.

Paragraph 3. In particular, the following shall be considered as :

1) Deliver and hosting sites.

2) Remote maintenance of software and hardware.

3) Software Delivery and updating software.

4) Delivery of images, texts and information and the provision of databases.

5) The provision of music, films and games, including gambling and other games of money, as well as political, cultural, artistic, athletic, scientific or educational broadcasts or events.

6) Supply of distance learning.

Paragraph 4. The following shall be considered to be :

1) Fixed and mobile telephony services for the transmission and connection of speech, data and video, including telephony services with an image training component.

2) Telephony services via the Internet, including Internet telephony.

3) Voice mail, pending calls, call forwarding call, call identification, three-way calls, and other dial-in services.

4) Personnel search services.

5) Audio-text services.

6) Fax, telegraph and telex.

7) Access to the Internet, including the World Wide Web.

8) Internet connections with telecoms connections exclusively for use by the Customer.

Paragraph 5. Radio and television broadcasting services include the use of audiovisual and audiovisual content, including radio or television programmes offered by means of communications networks of a media service provider and are responsible for the editorial responsibilities of the media service provider ; the purpose of the public, at the same time, to hear or see them on the basis of a programme overview. The services of the broadcasting services shall be considered in particular :

1) Broadcasting or broadcasting programmes transmitting or transmitting over a radio or television network.

2) Radio or television programmes distributed via the Internet or a similar electronic network if they are disseminated, while transmitting or retransmitted on a radio or television network. `

6. § 21 d, paragraph 1 1, no. 9-11, revoked.

7. I § 21 d, paragraph 1 2, the ' paragraph shall be amended 1, no. One-10, " to the following paragraph. 1, "

8. I § 27, paragraph. FOUR, TWO. pkt., the ' indication of the levy `. to : " indication of the levy, cf. however, section 66 g (s), 3. "

9. § 27, paragraph. 6, ITREAS :

" Stop. 6. In the tax base, 80% can be deductored. losses of unbearable claims relating to goods and services rendered. The deducted shall be made when the loss is recorded, cf. however, section 66 g (s), 3. If the receipts are subsequently 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. The amount shall be taken into account during the tax period in which payment takes place, cf. however, section 66 g (s), 3. "

10. I § 37, paragraph. 2, no. 3, " § 69 (2) is replaced by the Two, "to :" § 69, paragraph. Two, and. "

11. § 37, paragraph. 2, no. 4, revoked.

Number 5 becomes the second paragraph. 4.

12. I § 38, paragraph. ONE, THREE. pkt., the words ' and other operating funds ` shall be replaced by : ` and other operating funds and benefits, cf. § 43, paragraph. 2, no. One and four.

13. I § 43, paragraph. 2, no. 3, changes " 100,000 kr. yearly. " to : " 100,000 kr. yearly and ".

14. I § 43, paragraph. 2, pasted as no. FOUR :

" 4) benefits which have the same characteristics as material assets, including software and rights, and when the purchase price or production price is excluding the charge by that law exceeds 100 000 kroner. `

15. I § 43, paragraph. 3, no. FIVE, ONE. pkt., the words ' When an instrument of operation ' is replaced by the following : "When an investment benefit is provided" and in Two. Point. change the transition of the operating centre to : ' the changeover of investment goods '.

16. I Section 44 (2). ONE, ONE. pkt., ' In the case of operations, ` shall be replaced by ' where the operations and services ' are replaced by ' where the product or service is replaced by ' means of operations ' means : `.

17. I Section 44 (2). TWO, ONE. pkt., is replaced by ' operating methods ` means : ` of operations and services ' ;

18. I § 46, paragraph. 1, no. 3, after ' § 18 ` : `, except for bridge and tunnel tickets, `, and ' and section 21, except access to events and services related to it, are deleted ;

19. I § 47, paragraph. TWO, ONE. pkt., in a country outside the EU, "which are not established in the EU but in a country outside the EU", and "where there is a business country in this country," is replaced by : ', established in this country.' Three. Point. ' with a place outside Denmark ` shall be replaced by : ', not established in this country'.

20. I § 48, paragraph. 3, in the words ' section 47 (4), Two, " to : section 47, paragraph. 1, "

21. Chapter 16 ITREAS :

" Chapter 16

Special schemes for non-established taxable persons providing electronic services, telecommunications and radio and television broadcasting services to non-toxic persons ;

§ 66. For the purposes of applying the specific rules laid down in this Chapter :

1) EU scheme : the provision of electronic services, telecommunications and radio and television services provided by taxable persons established in the EU but which are not established in the Member State of consumption.

2) Non-EU scheme : the scheme for the provision of electronic services, telecommunications and radio and television services provided by taxable persons not established in the European Union.

3) Member States of the Member States of the Member States of the Member States of the Member States of the Member States where the provision of electronic services, telecommunications or broadcasting services to non-taxable persons shall be deemed to take place under section 21 c.

4) Tax Rendition : An indication that contains the information necessary to determine the amount of tax to be collected in each Member State.

Special scheme for electronic services, telecommunications and radio and television services provided by taxable persons not established in the EU

§ 66 a. For the purposes of the rules concerning the non-EU scheme, the following definitions shall apply :

1) Taxable person : taxable non-EU non-established non-EU non-EU taxable non-EU Member State and does not, in any other manner, be required to be subject to VAT registered in an EU country.

2) Member State of identification of the Member State of the Member State which the taxable person chooses to contact to report when the taxable company within the territory of the European Union is initiated in accordance with the rules on the non-EU scheme.

§ 66 b. A taxable person providing electronic services, telecommunications or broadcasting services to non-taxable persons in the European Union may choose to join the non-EU scheme.

Paragraph 2. A taxable person who chooses to join the non-EU scheme with Denmark as an identification Member State must electronically report the start of taxable company within the EU for customs and tax administration.

Paragraph 3. The Non-EU Regulation shall apply from the first day of the calendar quarter after the notification pursuant to paragraph 1. Two is given. However, if a taxable person for the first time provides benefits to be covered by the scheme during the calendar quarter in which notification is made, the scheme shall apply from the first shipment, on condition that the notification has been started ; activities shall be carried out by the 10th day of the month after the first delivery has been made.

Paragraph 4. When a taxable person is connected to the non-EU scheme, the scheme shall apply to all deliveries of electronic services, telecommunications and radio and television broadcasting services to non-toxic persons within the EU.

Paragraph 5. The deliveries covered by the non-EU scheme are taxed with the tax rate of excise duty.

Paragraph 6. The taxable person shall electronically notify a change and an end to business if no more than this is covered by the scheme. The notification shall be made to customs and tax administration no later than the 10th day of the month after termination or modification.

§ 66 c. The taxable person may be reimbursable by the taxable person in accordance with the rules laid down in Section 45 (3). 1.

Special scheme for electronic services, telecommunications and radio and television services provided by taxable persons established within the EU but not in the Member State of consumption ;

§ 66 d. For the purposes of the rules on the EU Regulation :

1) Taxable person : a taxable undertaking which has established the home of its economic activity in the European Union or has a permanent place of business in the EU, but has not established the home of its economic activities and does not have a fixed location ; a business location within the territory of the consumer Member State.

2) Member State of identification of the Member State of the Member State where the taxable person has established the place of business for its economic activities or, where the home of the economic establishment is not established in the EU, the place where the person concerned has a fixed location ; business space.

Paragraph 2. Has a taxable person who has not established the home of its economic activity in the EU, but which applies the EU scheme, more than one stable place in the European Union, is the country of identification and country with a business location where it is established ; taxable person indicates to make use of the special scheme. The taxable person shall be bound by this decision for the calendar year in question and the two subsequent calendar years.

§ 66 e. A taxable person providing electronic services, telecommunications or broadcasting services to non-taxable persons in EU countries where the taxable person has not established the home of its economic activity ; has a firm business location and which chooses to join the EU scheme with Denmark as an identification Member State, electronic customs and tax administration shall report the start of taxable company within the scheme.

Paragraph 2. The European Union scheme shall apply from the first day of the calendar quarter after notification pursuant to paragraph 1. 1 has been submitted. However, where a taxable person for the first time provides benefits to be covered by the scheme during the calendar quarter in which notification is made, the scheme shall apply from the first shipment, provided that notification has been initiated by the undertaking, is carried out, no later than the 10th day of the month following the first shipment of the first shipment.

Paragraph 3. Where a taxable person is connected to the EU scheme, the scheme shall apply to all the undertaking ' s shipments of electronic services, telecommunications and radio and television broadcasting services to non-toxic persons in EU countries, where it is taxable person is not established.

Paragraph 4. The deliveries covered by the EU scheme are taxed with the tax rate of excise duty.

Paragraph 5. The taxable person shall report a change and cessation of activities if this is no longer covered by the scheme. Where Denmark is an identification Member State, the notification shall be made by the 10th day of the 10th day of the month after termination or modification.

§ 66 f. Taxable persons having another EU country other than Denmark as an identification Member State may be repaid in accordance with the rules in section 45 (3). However, the taxable person, however, has activities in this country which are not covered by the special scheme and for which VAT registration is required in this country, the VAT of expenditure related to the activities of the special scheme shall be deducting from it ; the VAT declaration to be lodged in the context of this VAT registration.

Other provisions for the special arrangements

§ 66 g. Where Denmark is an identification Member State, the taxable person, starting with the following section 66 h, shall be subject to a tax declaration for each tax period for customs and tax administration. The tax period is the calendar quarter. Act 1. whether electronic services, telecommunications or radio and television broadcasting services are subject to the special scheme used or not. The tax return shall be submitted within 20 days of the end of the tax period to which the declaration relates. The taxable person shall, on the basis of the relevant tax administration, pay the tax on customs and tax administration when the tax declaration is submitted, but no later than the expiry of the time limit for the submission of the tax declaration.

Paragraph 2. Changes to the figures in a tax return can only be carried out by modification of the declaration and not by adjusting a subsequent declaration.

Paragraph 3. Deduction in the tax base as a result of price reductions and corrections in the tax base as a result of established losses on unbearable debts, cf. § 27, paragraph. 4 and 6 shall be carried out in the course of the tax period during which the delivery took place of the benefit from the price impact or loss.

§ 66 h. A taxable person who uses a special scheme shall keep accounts of the transactions covered by the special scheme. The accounting must be sufficiently detailed to determine whether the tax authority of the consumer Member State may determine whether the tax return is correct. Upon request, the accounts shall be made available electronically to the Member State of consumption and to the Member State of identification. The accounts shall be kept for a period of 10 years from the end of the year in which the transaction was carried out.

§ 66 i. A taxable person who emplouses a special scheme may cease to apply the scheme, regardless of whether they continue to provide services that may be covered by the scheme. Where Denmark is an identification Member State, notification of customs and tax administration shall be subject to 15 days prior to the end of the quarter before the end of the quarter, to which the termination will be desired. Interrogation will take effect from the first day of the following quarter.

Paragraph 2. Where a taxable person ceaseless to apply a special scheme in accordance with paragraph 1. Paragraph 1 shall be excluded from the use of the relevant scheme in 2 quarters from the date of the termination.

§ 66 j. A taxable person who applies one of the special arrangements shall be disserted and excluded from that specific scheme, if :

1) the taxable person shall inform the taxable person that such services no longer provide any electronic services, telecommunications or broadcasting services ;

2) in any other way, it may be assumed that the taxable person ' s taxable activities are brought to an end ;

3) the taxable person no longer fulfils the conditions for the use of the scheme, or

4) the taxable person shall be permanently failing to comply with the rules of the scheme.

Paragraph 2. Where a taxable person has been excluded from one of the special schemes because they are constantly failing to comply with the rules of the scheme in question, this person shall be excluded from the use of the special arrangements in 8 quarters after the quarter, where the person concerned was excluded.

§ 66 k. The tax minister may lay down detailed rules for the use of the special arrangements for non-established taxable persons providing electronic services, telecommunications and broadcasting services to non-taxable persons in the European Union ; Denmark as an identification Member State or a Member State of the Member States. `

22. I § 68 a, paragraph 1. 1, replaced "§ 52" to : "§ 52 a".

23. I ~ 69, paragraph. THREE, TWO. pkt., in paragraph 11, paragraph 1 shall be amended. The fourth is to : section 11, paragraph 1. SIX. "

24. § 73 revoked.

25. I § 75, paragraph 1. 4, in paragraph 11, paragraph 1 shall be amended. 4, no. 2 ' shall be : section 11 (4) ; 6, no. TWO. "

26. § 84, paragraph. 3, revoked.

Paragraph 4-11 is then being referred to in paragraph 1. 3-10.

§ 2

Law no. 416 of 26. June 1998 on the levy of antibiotics and growth more used in animal nutrition, as amended by Section 26 of Law No 1. 165 of 15. March 2000, section 3 of the law. 1029 by 22. November 2000, section 83 of law no. 428 of 6. June 2005 and section 74 of Law No 1336 of 19. In December 2008, the following changes are made :

1. I § 22, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 3

In the Act on the charge of the control of pesticides, cf. Law Order no. 57 of 30. January 2008, as amended by law, among other things. 594 of 18. June 2012, and no later than Section 9 of Law. 1634 of 26. December 2013, the following change is made :

1. I § 30, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 4

In the chocolate tax slop, cf. Law Order no. 752 of 10. June 2013, as amended by Section 2 of Law No 1634 of 26. December 2013, the following change is made :

1. I Section 3, paragraph 3. 6, is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 5

In the packaging waste storage limit, cf. Law Order no. 1017 of 7. August 2013, as amended by Section 3 of Act 3. 789 of 28. June 2013, the following change is made :

1. I Section 3, paragraph 3. 7, is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 6

In the case of the Tax of hermetically sealed nickel-cadmium accumulators (closed nickel-cadmium batteries), cf. Law Order no. 1251 of 6. In December 2006, as amended by Section 80 of Act No 1336 of 19. This is December 2008 and Section 7 of the law. 1344 of 19. In December 2008, the following changes are made :

1. I § 23, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 7

In the Act on the charge of nitrogen, in the amount of fertilizer, etc., cf. Law Order no. 1034 of 22. August 2013, the following change is made :

1. I § 24, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 8

In the Act of the levy of certain chlorinated solvents, cf. Law Order no. 1252 of 6. In December 2006, as amended by Article 89 of Law No 1336 of 19. This is December 2008 and Section 17 of the law. 1344 of 19. In December 2008, the following changes are made :

1. I § 22, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 9

Law no. 469 of 9. June 2004 on the tax of mineral phosphate in feedingstuffs, as amended by Section 2 of Act 2. 1433 of 22. In December 2004, Section 17 of Law No 325 of 18. May 2005, section 25 of Law No 428 of 6. June 2005 and section 85 of law no. 1336 of 19. In December 2008, the following changes are made :

1. I § 19, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 10

In the case of the levy of polyvinyl chloride and phthalates, cf. Law Order no. 253 of 19. In March 2007, as amended by Section 90 of Law No 1336 of 19. In December 2008 and section 24 of the law no. 1344 of 19. In December 2008, the following changes are made :

1. I § 22, 1. pkt., is replaced by the value added tax slots Section 47 (3). 2, ' to : ' VAT slots Section 47 (3). 1, "

§ 11

Paragraph 1. The law shall enter into force on 1. July, 2014, cf. however, paragraph 1 2.

Paragraph 2. § 1, no. 2-9 and 21, enter into force on 1. January 2015.

Paragraph 3. Notwithstanding paragraph 1 2 undertakings wishing to use one of the special arrangements with Denmark as an identification Member State may be from the 1. In January 2015, the special scheme shall be registered in the specific scheme of 1. October 2014.

Paragraph 4. § 1, no. " 12-17 " has effect on benefits which are purchased or initiated after the entry into force of the law.

1) The law provides for the implementation of parts of Council Directive 2008 /8/EC of 12. February 2008, EU Official Journal, nr. L 44, page 11.

2) In the law, certain provisions of Council Regulation (EU) are included in the law. 967/2012 of 9. Oct in October 2012, EU Official Journal, nr. The Council implementing Regulation (EC) No 290, Regulation (EC) No 290 ; 1042/2013 of 7. 20/2013, EU-Official Journal, nr. L 284, page 1. According to Article 288 of the EDF Treaty, a Regulation shall apply immediately in each Member State. The rendition of these provisions in the law is therefore based solely on practical considerations and is without prejudice to the immediate validity of the regulations in Denmark.