THE EXCISE DUTY - oversættelse til Dansk

• punktafgiften
• forbrugsafgiften
• afgifter
• punktafgifterne
• punktafgifter

Eksempler på brug af The excise duty på Engelsk og deres oversættelser til Dansk

In the event of products subject to excise duty and already released for consumption in one Member State being held for commercial purposes in another Member State, the excise duty shall be levied in the Member State in which those products are held.
Saafremt punktafgiftspligtige varer, der allerede er overgaaet til forbrug i en medlemsstat, oplaegges til erhvervsmaessige formaal i en anden medlemsstat, opkraeves punktafgifterne i den medlemsstat, hvori varerne oplaegges.

In its observations the French Government announced that it shortly intendedto abolish the excise duty on imported products
I sine bemærkninger oplyste den franske regering, at den om kort tid havde til hensigt at afskaffe afgiften på importerede varer

The excise duty paid on purchases by a non-EOU unit(i.e. any company operating without any special status)
Forbrugsafgifter, der betales af en ikke-EOU-virksomhed(dvs. ethvert selskab, som drives uden nogen særlig status), krediteres som godtgørelse(i henhold til CENVAT/MODVAT)

Member States shall take the measures necessary to ensure that the excise duty due or paid by the person effecting the intra-Community acquisition of a product subject to excise duty is included in the taxable amount in accordance with Article 11(A)(2) a.
Medlemsstaterne traeffer de noedvendige foranstaltninger til at sikre, at de punktafgifter, som skyldes eller er erlagt af den person, der inden for Faellesskabet, erhverver et punktafgiftspligtigt produkt, indgaar i beskatningsgrundlaget i henhold til bestemmelserne i artikel 11, punkt A, stk. 2.

In the cases referred to in Article 8b the Member State of departure must, at the vendor's request, reimburse the excise duty paid where the vendor has followed the procedures laid down in Article 10 3.
I de i artikel 10 naevnte tilfaelde skal afgangsmedlemsstaten efter anmodning fra saelgeren godtgoere den erlagte punktafgift, naar saelgeren har fulgt fremgangsmaaderne i artikel 10, stk. 3.

This objective can be achieved by authorising Member States to levy a minimum excise duty on cigarettes on condition that it does not exceed the excise duty levied on cigarettes of the price category most in demand.
Dette mål kan nås ved at give medlemsstaterne lov til at opkræve en minimumspunktafgift på cigaretter, såfremt den ikke overstiger den punktafgift, der opkræves for cigaretter i den mest efterspurgte prisklasse.

Amendments Nos 2 and 3 on reducing the excise duty below that set out in the original report.
3 om en yderligere nedsættelse af punktafgiften ud over det, der er fastsat i den oprindelige betænkning.

For the armed forces of any State party to the North Atlantic Treaty other than the Member State within which the excise duty is chargeable as well as for the armed forces referred to in Article 1 of Decision 90/640/EEC(5),
Styrkerne i enhver anden stat, der er part i Den Nordatlantiske Traktat, end den medlemsstat, hvor punktafgiften forfalder, samt de vaebnede styrker, der er omhandlet i artikel 1 i beslutning 90/640/EOEF(5), til brug for disse styrker og det civile personale, der ledsager dem,

If, before the expiry of a period of three years from the date on which the accompanying document was drawn up, the Member State where the offence or irregularity was actually committed is ascertained, that Member States shall collect the excise duty at the rate in force on the date when the goods were dispatched.
Hvis det senest tre aar efter datoen for ledsagedokumentets udarbejdelse paavises, i hvilken medlemsstat overtraedelsen eller uregelmaessigheden faktisk har fundet sted, inddriver denne medlemsstat punktafgiften til den sats, der gaelder paa datoen for varernes afsendelse.

Before dispatch of the goods, the consignor must make a request for reimbursement from the competent authorities of his Member State and provide proof that the excise duty has been paid.
Afsenderen skal forud afsendelsen af varerne indgive anmodning om afgiftsgodtgoerelse til de kompetente myndigheder i sin medlemsstat og bevise, at punktafgifterne er erlagt;

in which it pointed out that tax arrangements under which the excise duty on alcohol is determined according to the alcoholic strength by volume of the beverages is not in breach of Article 90 EC.
hvori det gjorde opmærksom på, at en afgiftsordning, hvorefter punktafgiften på alkoholholdige drikkevarer beregnes i forhold til alkoholindholdet i disse drikkevarer, ikke strider mod artikel 90 EF.

on the one hand, to increase the excise duty on tobacco products, although partly for health reasons
det er uacceptabelt, at vi på den ene side forhøjer punktafgifterne på tobaksvarer til dels begrundet i sundhedshensyn,

a free warehouse, the excise duty on them shall be deemed to be suspended.
som anbringes i en frizone eller paa et frilager, som vaerende under en ordning med suspension af punktafgifter.

they can claim back the excise duty, which is zero?
bare for at kunne afkræve en afgift på nul franc?

Whereas the structure of the excise duty on cigarettes must include, in addition to a specific component calculated per unit of the product, a proportional component based on the retail selling price, inclusive of all taxes; whereas the turnover tax on cigarettes has the same effect as a proportional excise duty and this fact should be taken into account when the ratio between the specific component of the excise duty and the total tax burden is being established;
Forbrugsafgiftsstrukturen for cigaretter skal, ud over et specifikt element fastsat pr. vareenhed, omfatte et proportionalt element, som baseres på detailsalgsprisen inklusive alle afgifter; da omsætningsafgiften på cigaretter har samme virkning som en proportional forbrugsafgift, bør denne tages i betragtning ved fastsættelsen af forholdet mellem forbrugsafgiftens specifikke element og det samlede afgiftsbeløb;

appeal against that decision, claiming that the excise duty payable should be fixed at a total of PLN 4 599, because he considered essentially that he had the right, pursuant to Article 79 of the 2004 Law, to deduct from the amount payable the excise duty which he had paid,
hvori han gjorde gældende, at de skyldige punktafgifter skulle fastsættes til i alt 4 599 PLN, idet han i det væsentlige var af den opfattelse, at han i henhold til artikel 79 i loven af 2004 var berettiget til en nedsættelse af punktafgiftsbeløbet med den punktafgift, som han har betalt,

To approximate the rates of the excise duties and VAT on cigarettes in the Member States.
Indbyrdes tilnærmelse af punktafgifts- og momssatser for cigaretter i medlemslandene.

The word'shall' indicates that the Council has no choice but to harmonise the excise duties insofar as they are an obstacle to the internal market.
Rådet har dermed intet andet valg end at harmonisere punktafgifterne i det omfang, at de er en hindring for det indre marked.

It is quite simply because the excise duties in Luxembourg are dreadfully low,
Det er ganske enkelt, fordi punktafgifterne i Luxembourg er frygtelig lave,

The excise duties which are being harmonized at Community level are those levied on tobacco, alcohol and mineral oils.
De punktafgifter, som skal harmoniseres på fællesskabsplan, er afgifterne på tobak, alkohol og mineralolier.