Fradragsretten indtraeder samtidig med, at afgiften for leveringen, for hvilken den afgiftspligtige videreforhandler vaelger at anvende den normale mervaerdiafgiftsordning, forfalder til betaling.
This right to deduct shall arise at the time when the tax due for the supply in respect of which the taxable dealer opts for application of the normal value added tax arrangements become chargeable.