Når de udøver sådanne former for virksomhed eller foretager sådanne transaktioner, skal de dog betragtes som afgiftspligtige personer for så vidt angår disse former for virksomhed eller disse transaktioner, såfremt deres fritagelse for afgiftspligten ville føre til konkurrencefordrejning af en vis betydning.
However, when they engage in such activities or transactions, they shall be considered taxable persons in respect of these activities or transactions where treatment as nontaxable persons would lead to significant distortions of competition.