natgillin/translations-raw huggingface dataset:
SKAT har identificeret momstab på 1,4 mio. kr. for den danske statskasse ved at undersøge handelsmønstre på konti, som ifølge SKATs vurdering havde relationer til Danmark.
SKAT has identified a VAT loss of DKK 1.4 million for the Danish treasury by examining trading patterns for accounts that, according to SKAT’s assessment, had links to Denmark.
SKAT har ifølge lov om CO2-kvoter adgang til oplysninger fra Kvoteregisteret, herunder oplysninger om kvotehandler.
According to the Act on CO2 Allowances SKAT has access to information from the Danish Registry, including information on allowance trading.
SKAT har imidlertid i samarbejde med NaturErhvervstyrelsen taget skridt til at ændre processen for indgåelse af frivillige akkorder, eftergivelser og afskrivninger, fordi Europa-Kommissionen har rejst spørgsmålet om underkendelse.
Taking into consideration the Commission’s focus on debt handling, SKAT has, in collaboration with the Danish Agri/Fish Agency, taken measures to change the process governing voluntary compositions, debt cancellation and write-downs related to EU funds.
SKAT har kun i begrænset omfang haft adgang til oplysninger om handler foretaget i udenlandske registre.
SKAT has only had limited access to information about transactions made in foreign registries.
SKAT har med udgangspunkt i anbefalinger fra Skatteministeriets interne revision siden 2008 arbejdet med fremadrettede foranstaltninger og tiltag, der skal sikre, at SKAT følger en ensartet og risikobaseret procedure for opfølgning på ufærdige angivelser i Im- portsystemet.
On the basis of the recommendations made by the internal auditors of the Ministry of Taxation, SKAT has since 2008 focused on forward-looking measures and actions to ensure that it is applying uniform and risk-based procedures to follow up on incomplete customs declarations.
SKAT har modtaget mange forslag, og SKAT arbejder nu med behandlingen af disse.
SKAT is currently reviewing the many suggestions received.
SKAT har oplyst, at aktørerne var kendt fra SKATs øvrige kontrolvirksomhed.
Apparently, SKAT was familiar with these players from its other monitoring activities.
SKAT har oplyst, at anbefalingen vil indgå i det kommende indsatsarbejde.
SKAT has informed Rigsrevisionen that this recommendation will be considered in connection with future initiatives.
SKAT har oplyst, at Danmark ikke er enig med Kommissionen.
SKAT has informed Rigsrevisionen that Denmark does not agree with the Commission on this issue.
SKAT har oplyst, at de er i dialog med Kommissionen, og når den er afsluttet, vil SKAT overveje eventuelle løsninger, såfremt der skulle være behov herfor.
SKAT is currently in dialogue with the Commission on this issue and based on the outcome of the dialogue, SKAT will consider various solutions.
SKAT har oplyst, at de involverede virksomheder ofte har visse kendetegn.
According to SKAT, the businesses involved in the fraud often share common features.
SKAT har oplyst, at risikoen for momskarruselsvindel i disse tilfælde bedst kan afdækkes ved kontrolbesøg.
According to SKAT, the risk of VAT carousel fraud in such cases is best revealed by inspection visits.
SKAT har oplyst, at SKAT i perioden september 2012 - maj 2013 vil gennemføre en stikprøvebaseret kontrol af toldangivelserne, efter varen er importeret (efterkontrol).
SKAT has announced that it will perform sample-based checks of customs declarations, after the goods have been imported into Denmark (post events), in the period September 2012 to May 2013.
SKAT har oplyst, at SKAT umiddelbart kunne finde momsnumre på de kontohavere, der havde oplyst et korrekt virksomhedsnavn til Kvoteregisteret, og at SKAT for de øvrige forsøgte at identificere momsnum- rene på basis af de navne, adresser og telefonnumre, som de pågældende kontohavere havde oplyst til Kvoteregisteret.
SKAT has stated that it was readily able to find the VAT numbers of account holders having provided a correct company name to the Danish Registry and that as regards the other accounts holders SKAT tried to identify their VAT numbers on the basis of the names, addresses and telephone numbers given to the Danish Registry.
SKAT har oplyst, at årsagerne til, at anmodningerne ikke altid besvares inden for tidsfristen, i nogle tilfælde kan skyldes langsommelig sagsbehandling, men også manglende mulighed for at komme i kontakt med virksomhederne.
According to SKAT, the reason for the failure to answer all requests within the time limit may be lengthy case processing, but also lack of opportunity to contact the businesses.
SKAT har opstillet måltal for overholdelse af tidsfrister vedrørende sagsbehandlingen.
SKAT has set target figures for compliance with case processing time limits.
SKAT har opstillet retningslinjer for udbetalingskontrollen, og ved store udbetalinger af moms gennemfører skattecentrene normalt en dyberegående revision af virksomhedernes regnskab med henblik på at sikre, at udbetalingen sker på et legalt grundlag.
SKAT has laid down guidelines for payment control and, in connection with large payments of VAT, tax centres normally carry out an in-depth audit of the businesses’ financial statements to ensure that payments are made on legal basis.
SKAT har over for Rigsrevisionen oplyst, at en medvirkende årsag til, at det danske kvo- teregister havde flest personkonti i 2009, kan have været, at eventuelle momssvindlere havde et godt kendskab til eller erfaring med det danske kvoteregister.
SKAT has informed Rigsrevisionen that one reason that the Danish Registry was among those with the highest number of person holding accounts in 2009 may have been that potential VAT fraudsters had good knowledge of or experience in dealing with the Danish Registry.
SKAT har på forskellige måder forsøgt at reducere muligheden for momskarruselsvin- del.
SKAT has tried in various ways to reduce the potential for VAT carousel fraud.
SKAT har selv vurderet, at SKATs muligheder for at kontrollere momskarruselsvindel med CO2-kvoter har været bedre end i mange andre EU-lande, som – især i starten – ikke havde en tilsvarende adgang til deres nationale kvoteregister.
SKAT believes its options for checking VAT carousel fraud relating to CO2 allowances have been better than those available to other EU countries that did not – particularly to begin with – have similar access to their national emission trading registries.
SKAT har siden 1993 været pålagt at kontrollere momsregistrerede virksomheders varekøb- og salg inden for EU.
Since 1993, SKAT has been ordered to check intraCommunity purchases and sales of goods by VAT-registered businesses.
SKAT har skønnet det samlede tab i de sager, som er anmeldt til politiet siden 1994, til ca. 1 mia. kr.
SKAT has estimated the total loss in the cases reported to the police since 1994 at some DKK 1 billion.
SKAT har udsendt vejledningsbreve til 300 virksomheder, hvor formålet var, at få virksomhederne til at foretage korrektioner af fejl i toldangivelserne.
In an effort to reduce the error rate, SKAT has forwarded guidance to 300 companies on how to fill in the customs declarations.
SKAT har udviklet en standard for, hvordan et servicebesøg i en nystartet virksomhed skal foregå.
SKAT has developed a standard for service visits to newly established businesses.
SKAT, Hovedcentret, har på baggrund af sager om momskarruselsvindel samt ved modtagelsen af informationer fra andre landes skattemyndigheder fået kendskab til et antal danske virksomheder, der benyttes som mellemhandlere i momskarruselsager.
On the basis of VAT carousel fraud cases and information provided by tax authorities in other countries, SKAT, the Main Centre, has become aware of a number of Danish businesses used as intermediaries in VAT carousel fraud cases.
SKAT inddrager politiet, før en anmeldelse foretages, hvilket sker for at koordinere kontrollen med den videre efterforskning.
SKAT involves the police before reporting the offence in order to coordinate the control with the ongoing investigation.
SKAT indførte primo 2004 en ny strategi for kontrol, information og vejledning, den såkaldte Indsatsstrategi.
In early 2004, SKAT introduced a new strategy for control, information and guidance, the so-called Action Strategy.
SKAT indstillede i august 2009 til Skatteministeriet, at momsreglerne blev ændret, så muligheden for momskarruselsvindel blev fjernet.
In August 2009 SKAT recommended that the Ministry of Taxation change the VAT rules to eliminate the potential for VAT carousel fraud.
SKAT indtægtsfører de opkrævede beløb i statsregnskabet.
The duties and fees collected are recognized as income in the state accounts.
SKAT kan endvidere selv overføre sager fra ven- telisten til sagslisten, hvilket giver SKAT mulighed for at vurdere sagen.
Furthermore, SKAT itself may transfer cases from the waiting list to the focus list, which enables SKAT to assess the case.
SKAT kan på grundlag af VIES sammenholde danske virksomheders momsangivelser ved køb og salg af varer med oplysningerne fra de udenlandske virksomheder, som har handlet med danske virksomheder.
On the basis of VIES, SKAT can compare Danish businesses’ VAT returns with the information provided by foreign businesses having traded with Danish businesses.
SKAT kan udelukkende rette henvendelse til politiet og anmode om oplysninger fra politiets registre om konkrete personer og selskaber.
SKAT may only approach the police with requests for information from the police registers about specific persons and companies.
SKAT kontrollerer alle sager, som E&S har placeret på sagslisten.
SKAT checks all cases placed by E&S on the focus list.
SKAT kontrollerer alle sager, som oversendes på sags- listen.
SKAT checks all cases transferred to the focus list.
SKAT kræver, at dokumentationen for fortoldningen er i virksomheden, men vurderer alene dokumentationen, hvis fortoldningen udtages til kontrol.
The companies are required to keep the documentation relating to the customs clearance on file, but SKAT will only require access to the documentation if a customs declaration is sampled for control.
SKAT og Erhvervs- og Selskabsstyrelsen (E&S) har etableret et formaliseret samarbejde vedrørende kontrollen af virksomheder, som ønsker at blive registreret for moms.
SKAT and E&S have set up a formalised cooperation on the control of businesses applying for VAT registration.
SKAT og politiet har oplyst, at den uformelle kontakt har været væsentlig for at kunne sikre fremdrift i sagerne.
SKAT and the police have stated that the informal contact was important to ensure progress in the cases.
SKAT og SØK nedsatte i 2005 en enhed, en såkaldt taskforce, med det formål at styrke indsatsen mod grov momssvindel, herunder momskarruselsvindel.
In 2005, SKAT and SØK set up a unit, a so-called taskforce aimed at strengthening the measures to counter serious VAT carousel fraud.
SKAT opgør og afregner Danmarks bidrag til EU’s egne indtægter i henhold til Rådets forordning 1150/2000 (ændret ved forordningerne 2028/2004 og 105/2009) og Rådets forordning 1553/1989 samt Rådets afgørelse 436/2007.
SKAT calculates and settles Denmark’s contribution to the EU’s own resources in compliance with Council Regulation no. 1150/2000 (amending Council Regulations no. 2028/2004 and 105/2009), Council Regulation no. 1553/1989 and Council Decision no. 436/2007.
SKAT opkræver endvidere en række særlige landbrugsafgifter.
SKAT is also collecting a number of special agricultural fees and levies.
SKAT opkræver på vegne af EU told af varer, der importeres til Danmark fra lande uden for EU.
On behalf of the EU, SKAT collects import duties on goods brought into the EU.
SKAT, politiet og Statsadvokaten for Særlig Økonomisk Kriminalitet (SØK) har i de senere år taget initiativer til at styrke samarbejdet mellem myndighederne og har løbende inddraget erfaringer fra momskarruselsager for at styrke kontrol og efterforskning.
Over the past few years, SKAT, the police and SØK have taken steps to strengthen the cooperation between the authorities, incorporating the experience gained from VAT carousel cases on an ongoing basis to strengthen control and investigation.
SKAT sender ikke automatisk besked til virksomhederne ved differencer i VIES, så virksomhederne kan efterkontrollere indberetningerne.
SKAT does not automatically notify businesses of discrepancies in VIES so that businesses may check up on the declarations.
SKAT skal inden medio december 2010 fremsende sine bemærkninger til Europa-Kommissionen.
SKAT must submit its comments to the Commission before mid-December 2010.
SKAT skal via kontrollen af virksomhedernes indberetninger sikre, at de danske virksomheder løbende indberetter til systemet ved momsfrie varesalg i EU.
Through control of this information, SKAT must ensure that Danish businesses report to the system in connection with VAT-exempt sale of goods in the EU.
SKAT T EM I N I ST ER IET S OVER SI GT OVER SKAT T EU D GIFT ER I 2006
T H E M I NIST RY OF T AX AT ION'S OVER VIE W OF T AX E X PEND I T U R ES I N 2006
Skat- teudgiften vil derfor være højere, beregnet ved hjælp af udgiftsækvivalensmetoden, fordi skatteudgifterne her omregnes til skattepligtige tilskud.
Therefore, tax expenditures estimated by the outlay equivalence method will be higher because tax expenditures are converted into direct taxable subsidies.
SKAT tilrettelægger håndteringen af debitorer ud fra en samlet vurdering af alle offentlige debitorsager i Danmark.
SKAT’s organisation of debt collection activities is based on an overall assessment of all public debt cases in Denmark.
SKAT udarbejder hver måned et A-regnskab til Europa-Kommissionen på grundlag af de bogførte toldindtægter mv.
Every month, SKAT is working out accounts for the Commission on the basis of booked customs revenue, etc.
SKAT vil snarest oprette en intern kontrol, så det sikres, at kravene til skattecentrenes kontrol af virksomhedernes indberetninger overholdes.
SKAT will establish internal control procedures as soon as possible to ensure compliance with the requirements for tax centre control of data reported.
SKAT vurderer ikke systematisk alle sager på venteli- sten, hvilket ikke er helt tilfredsstillende.
SKAT does not systematically assess all waiting list cases, which is not entirely satisfactory.
SKAT vurderer løbende, hvilke eventuelle mellemhandlere der skal overvåges for mulig momskarruselsvindel, og udveksler oplysninger med andre EU-medlemsstaters skattemyndigheder vedrørende virksomhederne.
SKAT assesses on an ongoing basis which possible intermediaries should be kept under surveillance for possible VAT carousel fraud, and exchanges information regarding the businesses with the tax authorities of other Member States.
SKATs identifikation af momskarruselsvindel mod den danske stat
SKAT’s identification of VAT carousel fraud against the Danish government
SKATs Indsatsstrategi omfatter bekæmpelse af økonomisk kriminalitet, herunder momskarruselsvindel, og strategien betoner vigtigheden af, at en større del af resurserne til kontrol prioriteres til at afdække økonomisk kriminalitet.
SKAT’s action strategy includes combat of economic crime, including VAT carousel fraud, and the strategy emphasises the importance of devoting a larger share of control resources to detecting economic crime.
SKATs initiativer med henblik på at reducere muligheden for momskarrusel- svindel
SKAT’s initiatives to reduce the potential for VAT carousel fraud
SKATs kontrol af sager på sags- listen er beskrevet i pkt. 35-41.
SKAT’s control of the cases on the focus list is described in paragraphs 35-41.
SKATs kontrol af sager på sagslisten
SKAT’s control of focus list cases
SKATs kontrol af sager på ventelisten
SKAT’s control of waiting list cases
SKATs kontrolplaner for 2004 og 2005 har indeholdt bundne kontrolemner vedrørende økonomisk kriminalitet, herunder momskarruselsvindel.
SKAT’s control plans for 2004 and 2005 included mandatory control subjects related to economic crime, including VAT carousel fraud.
SKATs kontrolplaner specificerer kontrollen, så den udføres ensartet på tværs af skattecentrene.
SKAT’s control plans specify the control to ensure it is performed consistently across the tax centres.
SKATs opgave som kontrolmyndighed er at søge at hindre, at virksomheder, der formodes at ville indgå i momskarruselsvindel, bliver registreret.
SKAT’s job as supervisory authority is to try and prevent businesses likely to take part in VAT carousel fraud from being registered.
SKATs opgørelse, afregning og regnskab for Danmarks bidrag i 2013 vedrørende EU’s egne indtægter (Told)
SKAT’s statement, settlement and accounts concerning Denmark’s contributions to the EU’s own resources in 2013 (customs duties)
SKATs registreringskontrol kan tillige styrkes, hvis SKAT får direkte adgang til at kontrollere i forhold til politiets oplysninger om personer, der er mistænkt for økonomisk kriminalitet.
SKAT can also improve its registration control by being directly authorised to carry out cross-checking with police information on persons suspected of economic crime.
SKATs resultatkrav giver tilfredsstillende incitamenter til kontrol af virksomheder, som ikke viser vilje til at følge skattereglerne (modspillere), og understøtter dermed indsatsen mod momskarruselsvindel.
SKAT’s performance requirements provide adequate incentive to check businesses that are reluctant to comply with the tax rules (opponents) and thus support the measures to counter VAT carousel fraud.
SKATs samarbejde med politiet og anklagemyndigheden om momskarruselsager
SKAT’s cooperation with the police and the prosecution service on VAT carousel cases‌
SKATs tilrettelæggelse af kontrollen af momsregistrerede virksomheder
SKAT’s organisation of the control of VAT-registered businesses
SKATs tilrettelæggelse af kontrollen af virksomheder, som får refunderet moms
SKAT’s organisation of the control of businesses reclaiming VAT
SKATs tilrettelæggelse af registreringskontrol- len er i nogen grad rettet mod afdækning af momskarru- selsvindel, men kan styrkes ved at gøre kontrollen mere ensartet.
SKAT’s organisation of registration control is to some extent aimed at detecting VAT carousel fraud, but may be strengthened by making the control more uniform.
Skatte- udgiften er fordelen ved at straksafskrive frem for at afskrive over en længere periode.
The diesel fee is to some extent balanced by the compensatory fee.
Skattecentrene har bl.a. gennemført analyser og kontroller af skrotbranchen, hvor nogle virksomheder har været involveret i momskarrusel- svindel.
The tax centres thus carried out analyses and control of scrap dealers, where some businesses have been involved in VAT carousel fraud.
Skattecentrene har imidlertid fundet denne for generel, og nogle skattecentre har derfor udarbejdet egne retningslinjer.
However, the tax centres find this description too general, and some tax centres have therefore drawn up their own guidelines.
Skattecentrene har oplyst, at virksomhederne ikke altid indberetter korrekt til VIES, og at der kan være periode- forskydninger i virksomhedernes registreringer for den stedfundne handel.
The tax centres have stated that businesses do not always report correctly to VIES and that time lags may occur in the businesses’ registration of transactions.
Skattecentrene opnår bl.a. point efter, hvilken type kontrol de gennemfører.
The tax centres are scored according to the type of control they perform.
Skattefradrag, fx befordringsfradraget.
Allowances, for instance the transport allowance.
Skatteministeren fremlagde den 26. november 2010 resultaterne af SKATs undersøgelse for Folketinget og anførte i den forbindelse, at de enkelte lande kan have haft tilknytning til flere konti i det danske kvoteregister, som ikke indgår i opgørelsen.
On 26 November 2010, the Minister for Taxation presented the findings of SKAT’s examination to the Folketing and in this connection stated that individual countries may have been associated with several accounts in the Danish Registry that do not form part of SKAT’s findings.
Skatteministeren har taget endnu en række initiativer for at forbedre kvaliteten i fortoldningen, og Rigsrevisionen følger disse, jf. Endelig betænkning over statsregnskabet for 2008, s. 263, pkt. 25-27.
The Minister of Taxation has launched more initiatives to enhance the customs clearance quality and Rigsrevisionen will monitor the progress of these initiatives, cf. Final report on the state accounts for 2008, page 263, items 25-27.
Skatteministeriet:
Ministry of Taxation
Skatteministeriet er enig i, at det er vigtigt, at de data, virksomhederne indberetter til VIES, er korrekte, så udenlandske skattemyndigheder uden videre kan bruge og støtte ret på oplysningerne i deres kontrolarbejde.
The Ministry of Taxation agrees that it is important that the data reported by businesses to VIES are correct so that foreign tax authorities can use and rely on the data immediately in their control procedures.
Skatteministeriet er enig i, at kontrolbesøg i forbindelse med momsregistrering kan virke forebyggende for svindel hos de besøgte virksomheder.
The Ministry of Taxation agrees that inspection visits in connection with VAT registration may have a preventive effect on businesses visited.
Skatteministeriet er enig i, at SKAT og politiet samt SØK i større udstrækning bør organisere samarbejdet vedrørende sager om momskarruselsvindel og anden økonomisk kriminalitet i fælles projektgrupper.
The Ministry of Taxation agrees that SKAT, the police and SØK should to a greater extent organise their cooperation on VAT carousel fraud cases and other economic crime in joint project groups.
Skatteministeriet er enig i, at udsøgningssystemet ikke kan anvendes til specifikt at udpege virksomheder, der deltager i momskarruselsvindel.
The Ministry of Taxation agrees that the selection system cannot be used to specifically identify businesses involved in VAT carousel fraud.
Skatteministeriet, Finansministeriet og de ansvarlige fagministerier fremlægger en årlig statusrapport om personalegoder/naturaliegoder.
The Ministry of Taxation, the Ministry of Finance and the responsible departments present an annual status report on employee benefits/benefits in kind.
Skatteministeriet har desuden oplyst, at SKAT har tiltrådt det såkaldte EUROCANET, som er et samarbejde mellem en række EU-medlemsstater om at udveksle oplysninger vedrørende momskarruselsvindel.
Moreover, the Ministry of Taxation has stated that SKAT has joined the so-called EUROCANET, a network of Member States exchanging information on VAT carousel fraud.
Skatteministeriet har endvidere peget på, at nytten af oversigten ikke stod mål med de resurser, der blev anvendt til udarbejdelsen heraf.
The Ministry of Taxation has pointed out that the usefulness of the overview did not measure up to the resources invested in producing the overview.
Skatteministeriet har hertil oplyst, at ministeriet er enig i denne vurdering og derfor vil fastholde øget kontakt med NaturErhverv- styrelsen fremover for at sikre den mest optimale inddrivelse på området.
The Ministry of Taxation agrees with Rigsrevisionen and intends to sustain close contact with the Danish Agri/Fish Agency in the future to ensure the best possible conditions for debt collection in the EU area.
Skatteministeriet har i forlængelse heraf oplyst, at ministeriet lægger meget vægt på at opfylde sin andel af målet, hvilket kan få den konsekvens, at ministeriet ikke har resurser til at gennemføre regelforenklingsinitiativer for borgere, staten og øvrige offentlige myndigheder inden 2010.
The Ministry of Taxation has in continuation hereof stated that the ministry attaches much importance to the achievement of their share of the target which may have the consequence that the ministry will not have the resources required to carry out any better regulation and simplification initiatives directed towards citizens and public authorities before 2010.
Skatteministeriet har oplyst, at der rent teknisk ikke er noget til hinder for, at anmodningerne vedrørende økonomisk kriminalitet medtages i måltallet.
The Ministry of Taxation has stated that technically, there is nothing to prevent economic crime requests from being included in the target figure.
Skatteministeriet har oplyst, at et nyt VIES-system er under udarbejdelse.
The Ministry of Taxation has stated that a new VIES is in the course of preparation.