natgillin/translations-raw huggingface dataset:
Samtidig har SKAT arbejdet på at få virksomhederne til at slette uaktuelle (kladder og dobbeltindberetninger) og ufærdige angivelser, så antallet af ufærdige angivelser, som SKAT skal følge op på, reduceres.
At the same time, SKAT has called upon the companies to delete irrelevant declarations (draft versions and duplicate registrations) and incomplete declarations in order to reduce the total number of incomplete declarations that SKAT will need to follow up on.
Samtidig med udstedelsen af denne revisionspåtegning udsteder vi en rapport om resultatet af vores revision.
Our audit opinion is accompanied by a report on the results of our audit.
Samtidig omfatter denne del af programmet en række tværgående indsatsområder, som involverer mange aktører både på statsligt og regionalt niveau, hvilket gør styringen vanskelig.
At the same time this part of the programme includes several cross-cutting activities involving many stakeholders on government as well as regional level which make management of the programme difficult.
Samtidig oplyser Kammeradvokaten, at en vurdering af, om der foreligger et erstatningsansvar, kræver en nærmere undersøgelse af de enkelte landes forhold.
The Attorney to the Danish Government also states that an assessment of whether liability in damages exists requires a detailed investigation of the circumstances in each country.
Samtidig opstiller målsætningerne nogle anvisninger til, hvilke plejetiltag nationalparkerne skal gennemføre for at indfri den enkelte målsætning.
At the same time the targets give directions about which care measures the national parks must take to achieve the individual target.
Samtidig opstår erhvervsmuligheder i form af turisme, skov- og landbrug og udnyttelse af råstoffer.
Business opportunities also arise in the form of tourism, forestry, agriculture and use of raw materials.
Samtidig skulle kontrollerne skabe opmærksomhed over for virksomhederne om, at deres angivelser skal være korrekte og den tilhørende dokumentation være til stede.
At the same time the checks were meant to make the companies focus on providing correct customs declarations along with the relevant documentation.
Samtidig tages der hensyn til de regionale variationer i organisering, brug af eksterne konsulenter til opstartsmøder, midtvejsevalueringer mv.
At the same time, regional variations in terms of organisation, use of external consultants at kick-off meetings, mid-term evaluations, etc. will be taken into consideration.
Samtidig var sam- ordningseffekten af allerede eksisterende indberetninger i 2005 en besparelse på samlet 585 årsværk.
Moreover the alignment impact of existing registrations in 2005 amounted to 585 man years.
Samtidig vil Erhvervsstyrelsen i den kommende programperiode øge kravene til projekterne under strukturfondene om at effekterne skal dokumenteres, herunder beskrive en klar og logisk sammenhæng mellem projektets aktiviteter, output og effekter.
The Agency is also planning to tighten up the project requirements to documentation of effects, including descriptions of a clear and logical connection between the activities, output and effect of the projects.
Sanktioner til landmænd
Sanctions imposed on farmers
Sanktionerne gives efter en gradueret skala:
Penalties are imposed according to a tiered scale:
SANS Institute er et amerikansk privat forsknings- og uddannelsesinstitut, som samarbejder med den amerikanske efterretningstjeneste (National Security Agency) foruden en lang række andre offentlige og private aktører.
The SANS Institute is a private American research and education organisation that cooperates with the American National Security Agency and a long list of other players from the public and private sector.
SAR-aftalen bygger oven på de eksisterende internationale aftaler, fx SAR-konventionen, og har til hensigt at styrke samarbejdet om SAR-operationer til vands og i luften.
The SAR agreement builds on the existing international agreements, for example, the SAR Convention, and its purpose is to strengthen the cooperation on seaborne and airborne SAR operations.
SAR-beredskabet og de nye risici
SAR response and new risks
SAR-beredskabet på Færøerne
SAR response in the Faroe Islands
Scenarie 3:
Scenario 3:
Scenarie 3: Best-in-class er det mest ambitiøse, men også det dyreste forslag.
Scenario 3, Best-in-class, is the most ambitious recommendation, but also the most costly.
Scenarie 2: Fokuseret risikobasereret forvaltning indeholder 14 initiativer og er det billigste.
Scenario 2, Focused risk- based administration, includes 14 initiatives and is the most inexpensive.
Scenarie 2: Fokuseret risikobaseret forvaltning
Scenario 2: Focused risk-based administration
Scenarie 2 indeholder endvidere et initiativ, der vedrører en forbedring af den administrative kontrol, og som vil styrke kontrollen med landmændenes rådighed over arealer.
Scenario 2 also includes an initiative that aims to improve administrative control and strengthen control of the farmers’ disposal of the land on which they claim payment.
Scenarie 1: Risikobaseret forvaltning
Scenario 1: Risk-based administration
Scenarierne er ikke kun rettet mod arealkontrollen, men vedrører også KO- kontrollen og projektstøtteordningerne.
The scenarios are not only addressing area control, but also cross-compliance control and issues relating to project-based schemes.
Scenarierne indeholder forskellige initiativer til forbedring af kontrollen, har forskellige investerings- og driftsomkostninger og forskellig påvirkning på den estimerede risiko for underkendelser.
The three scenarios each present different options to improve controls, involve different investment and operating costs and have different effect on the estimated risk of corrections.
Se eventuelt ordlisten i bilag 2.
See the glossary in appendix 2.
Sejlads i Arktis
Navigation in the Arctic
Sejlruterne til de store grønlandske havnebyer.
The shipping lanes to the major Greenland ports.
Sekretariatslederen fra Bornholms Vækstforum, LAG-koordinatoren og formanden for LAG-Bornholm har oplyst, at Bornholms Vækstforum og LAG-Bornholm gennem samarbejde sikrer koordineringen af anvendelsen af EU-midlerne fra Regionalfonden, Landdistrikts- fonden og Fiskerifonden.
The Head of Secretariat of the Bornholm Growth Forum, the LAG coordinator and the chairman of LAG Bornholm have informed Rigsrevisionen that the Bornholm Growth Forum and LAG Bornholm collaborate to ensure coordination of the use of EU funds awarded through the Regional Fund, the Rural Development Fund and the Fisheries Development Fund.
Selv om de danske kontrollører havde fratrukket arealer, som ikke opfyldte støttebetingelserne, konstaterede Kommissionen, at der var yderligere arealer, som ikke opfyldte støttebetingelserne.
Although the Danish inspectors had deducted areas that did not meet the eligibility requirements, the Commission detected areas that were not eligible and therefore should have been deducted.
Selv om der betales en udligningsafgift for dieselbiler, opvejer denne ikke fuldstændig afgiftsforskellen.
Diesel vehicles are charged with a compensatory fee, but this does not offset in full the difference in fee and therefore the reduced excise duty becomes a tax expenditure.
Selv om disse målsætninger ikke indeholder faste slutmål for nationalparkernes indsats, angiver de dog, hvilke naturtyper national- parkerne skal sikre, og hvilke plejetiltag de skal bruge.
Although these targets do not include fixed end-goals for national park activities, they do specify which natural habitat types the national parks must safeguard and which care measures they must apply.
Selv om ikke alle anbefalinger i Tanzanias rigsrevisions rapporter følges, er det ambassa- dens vurdering, at nogle af nøgleaktørerne i parlamentet spiller en mere aktiv rolle i tilsynet med de offentlige udgifter.
Although not all recommendations from the reports of the National Audit Office of Tanzania are being complied with, the embassy is of the opinion that some key parliamentary stakeholders are playing a more active role in supervising public spending.
Selv om indsatsen er styrket i de senere år, har undersøgelsen givet grundlag for nogle anbefalinger, som ikke alene vil kunne styrke indsatsen mod momskarruselsvindel, men også mere generelt vil forbedre mulighederne for at bekæmpe momssvindel.
Although the measures have been intensified over the past few years, the examination has led to recommendations that will not only strengthen the measures to counter VAT carousel fraud but will also generally improve the methods of combating VAT fraud.
Selv om komponenten ikke helt nåede målene, har ambassaden dokumenteret, at der er sket forbedringer på områder relateret til forbedret adgang til markeder for tanzaniske virksomheder.
Although the component did not entirely achieve its objectives, the embassy has provided evidence of improvements in the market access for Tanzanian enterprises.
Sendt august 2005
Sent August 2005
Sendt juni 2007
Sent June 2007
Seniorudvikling i private og offentlige virksomheder
Seniorudvikling i private og offentlige virksomheder (Development of senior staff in private and public sector companies)
Servicebesøg derudover er af vejledende karakter og vil typisk indeholde nogle af de samme elementer som et servicebesøg hos en nystartet virksomhed.
Any additional service visits are for guidance and will typically include some of the same elements as the service visit to a newly established business.
Servicebesøg, som tilbydes nye virksomheder, vil imidlertid ikke i alle tilfælde være velegnede til at afdække svindel.
However, service visits offered to new businesses are not always appropriate for detecting fraud.
Set fra EU’s side vil de danske indtægter og udgifter være henholdsvis udgifter og indtægter.
Seen from the perspective of the EU, the Danish revenue and expenditure is considered expenditure and revenue, respectively.
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Sideløbende med den almindelige rapportering til Kommissionen gennem start- og op- hørsskemaernes oplysninger har Erhvervsstyrelsen etableret et samarbejde med Danmarks Statistik om at undersøge de langsigtede effekter af socialfondsprojekterne.
Parallel with the general reporting to the Commission, based on the information collected on the project participants, the Danish Business Authority and Statistics Denmark have joined forces to study the long-term results of the Social Fund projects.
Siden den 22. december 2009 har Energistyrelsen i sine retningslinjer stillet dokumentationskrav, der er skrappere end EU’s minimumskrav, idet styrelsen foruden pas e.l. kræver momsnummer og adressedokumentation og siden oktober 2010 har stillet krav om bankerklæring, momsregistrering og dansk bopæl.
Since 22 December 2009 the Danish Energy Agency has set stricter documentation requirements in its guidelines than the EU minimum requirements because, in addition to passports or the like, the Agency requires VAT no. and address documentation and, since October 2010, has required a statement from the bank, VAT registration and Danish domicile.
Siden 2007 har FødevareErhverv indhentet samtlige risikoanalyser til gennemgang.
Since 2007, the Food Agency has subjected all risk analyses to review.
Siden 2007 har styrelserne ladet Plantedirektoratet udarbejde risikoanalyserne, men styrelserne har stadig ansvaret herfor.
Since 2007, these two agencies have had their risk analyses prepared by the Plant Directorate, although they remain responsible for the task.
Sidenhen er de fleste andre EU-lande fulgt efter.
Since then most other EU countries have followed suit.
Sidst finder Rigsrevisionen, at en evaluering af nationalparkloven også bør forholde sig til nationalparkernes eksterne finansiering, så Miljøministeriet kan vurdere den fremadrettede bevillingsmodel til nationalparkerne.
Lastly, Rigsrevisionen finds that an evaluation of the National Park Act should also address the external financing of the national parks to enable the Ministry of the Environment to assess the future national park appropriation model.
Sidstnævnte arbejde er så langt fremme, at Miljøministeriet forventer at modtage en ansøgning fra Frederikssund, Roskilde og Lejre kommuner inden udgangen af 2013.
The work on the latter is so advanced that the Ministry of the Environment expects to receive an application from the local authorities of Frederikssund, Roskilde and Lejre before the end of 2013.
Sidstnævnte oplysninger videresendes til Europa-Kommissionen.
The data collected by the Danish Business Agency is submitted to the Commission.
sig om bidrag efter det fælles beregningsgrundlag for bruttonationalindkomsten (BNI-bidrag), bidrag efter det fælles beregningsgrundlag for merværdiafgiften (momsbidrag) samt told og landbrugsafgifter.
based on gross national income (GNI-based budget contributions), VAT-based contributions and customs duties and agricultural levies.
Sigtet har dog hele tiden været at bevare Rigsrevisionens uafhængige stilling i videst muligt omfang, samtidig med at Rigsrevisionen søger at bidrage til et kvalificeret grundlag.
It has been essential for Rigsrevisionen to safeguard its independent position, but also contribute to qualify the basis for a decision has been essential for Rigsrevisionen.
Sikker sejlads
Marine navigation safety
Sikkerhedskravet vedrører adgangen til systemet og gælder både internt i Energistyrelsen og for underleverandørernes adgang til systemet.
The security requirement concerns access to the system and applies both internally at the Danish Energy Agency and to sub-suppliers’ access to the system.
Sikkerhedsopdatering af programmer
Software security updates
Sikkerhedsstandarderne forudsætter derfor, at der mindst én gang årligt gennemføres en risikovurdering, så ledelsen i de enkelte virksomheder kan holde sig informeret om det aktuelle risikobillede.
Therefore, the security standards operate with minimum one annual risk assessment to keep management updated on current risks.
Sikkerhedstruslerne på fx internettet udvikler sig hurtigt og bliver stadigt mere komplekse, mens en risikovurdering er et øjebliksbillede af situationen på det tidspunkt, hvor vurderingen udarbejdes.
The threat to cyber security is constantly evolving and becoming more complex, whereas a risk assessment provides a snapshot of the security situation at the time of the assessment.
Sikkerhedsudstyr i biler
Newspapers and magazines – VAT
Sikring af informationssikkerhed, herunder reduktion af risikoen ved hackerangreb, er en kontinuerlig proces.
Securing data, including mitigating the risk of cyber attacks, is an on-going process.
Sikringstiltag henviser i denne beretning til en praksis eller mekanisme, der forbedrer it-sikkerheden, dvs. bestræbelser, der tages i anvendelse for at modvirke fejl, tab og misbrug af data og sikre tilgængelighed til it-systemer og data.
Security controls; a practise or mechanism designed to improve IT security, i.e. measures that are implemented to mitigate errors and risk of loss and abuse of data, and to secure access to data and systems.
Silap Pissusianik Ilisimatusarfik (Grønlands Klimaforskningscenter)
Silap Pissusianik Ilisimatusarfik (The Greenland Climate Research Centre)
Silap Pissusianik Ilisimatusarfik (Grønlands Klimaforskningscenter) forsker i klimaforandringernes indflydelse på de arktiske miljøer og på det grønlandske samfund.
Silap Pissusianik Ilisimatusarfik (Greenland’s Climate Research Centre) carries out research into the influence of climate change on Arctic environments and the Greenlandic society.
SIR afgav i henhold til aftale med Rigsrevisionen en særlig erklæring om, hvorvidt SKAT havde opgjort og afregnet Danmarks bidrag til EU’s egne indtægter for så vidt angår momsbi- drag og BNI-bidrag for finansåret 2012 korrekt.
In accordance with an agreement with Rigsrevisionen, the internal auditors at SKAT issued a special opinion on Denmark’s VAT- and GNI-based contributions to the EU’s own resources for the fiscal year 2012 and whether these had been calculated and settled correctly by SKAT.
SIR og NIR har endvidere via deres viden og kendskab til de berørte områder bidraget til undersøgelsen.
The internal auditors of the Ministry of Taxation and Danish AgriFish Agency, respectively, have contributed their expertise and knowledge of relevant areas.
SIR’s revision af BNI- og momsbidragene
SIR’s audit of Denmark’s GNI- and VAT-based contributions
SIR’s revision af told og landbrugsafgifter
SIR’s audit of customs duties and agricultural fees and levies
SIR’s revision af told og landbrugsafgifter omfatter en undersøgelse af de etablerede forretningsgange ved bogføring og udbetaling af beløb til EU.
SIR’s audit includes examination of established business procedures for booking and payment of amounts to the EU.
SIR’s revision består hovedsageligt af en vurdering af, om SKATs forretningsgange ved opgørelse af BNI- og momsbidragene medvirker til at sikre, at disse opgøres i overensstemmelse med reglerne.
SIR’s audit is mainly focused on assessing whether SKAT’s business procedures contribute to ensuring that GNI- and VAT-based contributions are calculated in compliance with the rules.
SIR’s samlede konklusion for 2012 var, at forvaltningen af området var meget tilfredsstillende.
Overall, SIR concluded that the administration of this area was satisfactory in 2012.
Skabelse og sikring af arbejdspladser
Creating and safeguarding jobs.
Skabelsen af et netværk på højt niveau i ministerierne fastlægger ansvars- og rollefordelingen i regelforenklings- indsatsen.
The creation of a high level network in the ministries determines the division of responsibilities and roles in the better regulation and simplification effort.
Skal forbedre den offentlige økonomistyring i Tanzania.
To improve public financial management in Tanzania.
Skal indbetale/have udbetalt...............
Amount payable/reclaimed..................
SKAT arbejder på en løsning.
SKAT is working on finding an appropriate solution.
SKAT er blevet anmodet om at bringe dette i overensstemmelse med Kommissionens lovgrundlag.
SKAT has been instructed to align the statements with the Commission’s regulatory framework.
SKAT finder derfor, at der alt i alt er en balanceret indsats for de nyregistrerede virksomheder både i forhold til balancen mellem kontrol og service og i forhold til at sikre, at nye virksomheder i størst muligt omfang efterlever skatte- og afgiftslovene.
Accordingly, in SKAT’s opinion, the measures taken in relation to newly registered businesses are balanced both in terms of the balance between control and service and in relation to ensuring that new businesses to the greatest possible extent comply with the tax and fiscal acts.
SKAT gennemførte både i 2007 og 2008 generelle informationskampagner, kontroltiltag og en øget brug af sanktioner over for virksomhederne med henblik på at få nedbragt fejlomfanget.
In 2007 as well as in 2008, SKAT ran general information campaigns, implemented increased control and imposed sanctions more frequently on companies in an effort to reduce the high error rate.
SKAT har besluttet, at toldekspeditionsstedernes stikprøvekontrol fra ”MoFia” gøres permanent.
SKAT has decided to make the sample checks introduced under the ”MoFia” project, and performed by the customs clearance offices, permanent.
SKAT har de seneste år gennemført forskellige projekter for at forbedre kvaliteten i fortoldningsangivelserne.
SKAT has in recent years launched various projects to improve the quality of the customs declarations.
SKAT har derfor iværksat en række initiativer, der skal være med til at nedbringe fejlene i fortoldningerne.
SKAT has therefore launched a number of projects aiming to reduce the number of errors in the declarations.
SKAT har dermed haft mulighed for at overvåge kvo- tehandler og kontrollere danske virksomheder, som erhverver kvoter fra udenlandske kvote- handlere.
SKAT has thus had the opportunity to monitor allowance trading and check Danish companies that acquire allowances from foreign allowance dealers.
SKAT har desuden påtænkt at lade samtlige myndigheder gennemgå de krav, som oversendes til inddrivelse for at sikre, at der ikke oversendes krav med særlige vilkår, der ikke er blevet underrettet om.
SKAT is also considering letting all authorities review the claims that are referred to collection to ensure that claims to which special terms should be applied have not slipped through the system.
SKAT har dog oplyst, at det via EU’s centrale register lykkedes at identificere 18 konti med danske relationer i udenlandske registre.
However, SKAT has stated that via the EU’s central registry, it succeeded in identifying 18 accounts in foreign registries with Danish links.
SKAT har efterfølgende via Justitsministeriet bedt Europol oplyse grundlaget for skønnet, men det har ikke været muligt at få Europol til at oplyse, hvilke lande der er svindlet imod, og hvilke kvoteregistre der er handlet igennem.
Later on, through the Danish Ministry of Justice, SKAT has asked Europol to provide the basis of its estimate, but it has proved impossible to have Europol disclose which countries have been exposed to fraud and which emission trading registries were used for the trading.
SKAT har endnu ikke implementeret en metode, hvor Danmark kan opfylde Kommissionens krav til specifikation af de månedlige afregninger af told og landbrugsafgifter til EU.
As yet, SKAT has not implemented a model for specification of monthly settlements of customs duties and agricultural fees and levies that meets the Commission’s requirements.
SKAT har etableret forretningsgange og interne kontroller, som understøtter, at opkrævning/udbetaling og bogføring af EU’s egne indtægter er korrekt og i væsentligt omfang er i overensstemmelse med EU’s materielle og formelle regler.
SKAT (the Danish Customs and Tax Administration) has established business procedures and internal controls that support correct collection/settlement and recording of the EU’s own resources in compliance with the EU’s formal and material requirements.
SKAT har fra 2005 anvendt et nyt udsøgningssystem, der samlet set har givet SKAT bedre muligheder for at udsø- ge virksomheder, som kan tænkes at deltage i momskar- ruselsvindel.
SKAT introduced a new selection system in 2005 which on the whole has given SKAT better opportunities for identifying businesses likely to be participating in VAT carousel fraud.
SKAT har gennem sin indsats identificeret et momstab på 1,4 mio. kr. for den danske stat, men det er Rigsrevisionens vurdering, at der er risiko for, at momstabet for den danske stat reelt er større.
The Danish Customs and Tax Administration (SKAT) has identified a VAT loss for the Danish government of DKK 1.4 million, but according to the assessment made by Rigsrevisionen, there is a risk that the actual VAT loss incurred by the Danish treasury may be greater.
SKAT har herefter, ved at sammenholde de indscannede varenumre med ny import af mobiltelefoner, kunnet kontrollere, om de samme mobiltelefoner blev genimporteret og dermed indgik i momskarruseller.
Then, by comparing the scanned-in product codes with new imports of mobile phones, SKAT has been able to check whether the same mobile phones were re-imported and thus formed part of VAT carousels.
SKAT har identificeret et momstab på 1,4 mio. kr. for den danske stat, men Rigsrevisionen vurderer, at der er risiko for, at omfanget af momskarruselsvindel mod den danske stat reelt er større.
SKAT has identified a VAT loss for the Danish treasury of DKK 1.4 million, but according to the assessment made by Rigsrevisionen, there is a risk that in reality the extent of the VAT carousel fraud against the Danish treasury is greater.
SKAT har identificeret momskarruselsvindel ved at undersøge handelsmønstret på de konti i det danske kvoteregister, som ifølge SKATs vurdering havde en dansk relation, og som derfor udgjorde en potentiel risiko for den danske statskasse.
SKAT has identified VAT carousel fraud by examining the trading pattern for those accounts in the Danish Registry which according to SKAT’s assessment had links to Denmark and thus presented a potential risk for the Danish treasury.