natgillin/translations-raw huggingface dataset:
Skatteministeriet har oplyst, at et system, der automatisk sender besked til virksomhederne ved differencer i VIES, formentlig kan udvikles.
The Ministry of Taxation has stated that a system which automatically notifies businesses of discrepancies in VIES can probably be developed.
Skatteministeriet har oplyst, at initiativet vedrørende indberetningspligten i skattekontrolloven derfor anses som gennemført, selv om det er besluttet ikke at arbejde videre med analyseresultaterne.
The Ministry of Taxation has stated that the initiative dealing with the notification requirement stipulated in the Tax Control Act should therefore be considered implemented.
Skatteministeriet har oplyst, at kontrol af nye virksomheder gennemføres med støtte i bl.a. servicebesøg samt SKATs momsrisikovurderingssystem.
The Ministry of Taxation has stated that control of new businesses is carried out on the basis of, for example, service visits and SKAT’s VAT risk assessment system.
Skatteministeriet har oplyst, at sagerne maskinelt bliver kontrolleret, bl.a. ved opslag i en række af SKATs registre, dog ikke SKATs register over personer dømt for økonomisk kriminalitet (KINFO), idet der ikke er lovhjemmel hertil.
The Ministry of Taxation has stated that cases are checked automatically by cross-checking them with a number of SKAT registers, but not SKAT’s register of persons convicted of economic crime (KINFO), as no statutory authority to do so exists.
Skatteministeriet har oplyst, at SKAT har igangsat et arbejde for at gøre retningslinjerne mere klare, så der sikres en ensartet procedure for behandling af de ufærdige angivelser.
The Ministry of Taxation has stated that efforts are being made to clarify the guidelines further and thereby ensure that all incomplete customs declarations are being processed in the same manner.
Skatteministeriet har oplyst, at SKATs kontrol af sagerne på ventelisten bliver understøttet af en automatisk restance- og risikovisitering.
The Ministry of Taxation has stated that SKAT’s control of waiting list cases is supported by automatic default and risk referral.
Skatteministeriet har peget på, at der er væsentlige metodiske vanskeligheder forbundet med at definere, hvad skatteudgifterne omfatter.
The Ministry of Taxation has indicated that there are significant methodology difficulties related to a definition of tax expenditures.
Skatteministeriet har regelforenklet flere større lovkom- plekser, fx momsloven, skattekontrolloven, kildeskatteloven, lov om motorregistrering, aktieavancebeskatningslo- ven og regelsættet om sambeskatning.
The Ministry of Taxation has simplified several major law areas, e.g. the VAT Act, the Tax Control Act, the Tax at Source Act, the Act on Car Tax, the Capital Gains Tax Act and the set of rules on joint taxation.
Skatteministeriet har tilkendegivet, at ministeriet lægger afgørende vægt på at skabe gennemsigtighed om den samlede skatte- og afgiftslovgivning.
The Ministry of Taxation has indicated that it attaches great importance to transparency of legislation governing taxes and duties.
Skatteministeriet har tilkendegivet, at ministeriet på baggrund af Rigsrevisionens undersøgelse vil undersøge mulighederne for at opnå større gennemsigtighed i budgetfasen.
The Ministry of Taxation has indicated that the ministry on the basis of Rigsrevisionen's examination intends to investigate the opportunities of achieving greater transparency in budgeting.
Skatteministeriet har tilkendegivet, at ministeriet vil undersøge praksis vedrørende rapportering om skatteudgifterne i sammenlignelige lande med henblik på, om der kan opnås større gennemsigtighed i rapporteringen.
The Ministry of Taxation has stated that it will look into practice of reporting in comparable countries in order to establish whether transparency of reporting can be improved.
Skatteministeriet og § 24.
The Ministry of Taxation and section 24.
Skatteministeriet og Økonomi- og Erhvervsministeriet er de ministerier, som administrerer mest virksomhedsrettet lovgivning.
The Ministry of Taxation and the Ministry of Economic and Business Affairs are the key administrators of legislation affecting businesses.
Skatteministeriet sendte samtidig en anmodning til Europa-Kommissionen om tilladelse til at fravige bestemmelserne i EU’s moms- systemdirektiv.
At the same time, the Ministry of Taxation asked for the European Commission’s permission to derogate from the provisions of the EU directive on the system of VAT.
Skatteministeriet understreger imidlertid, at beregningerne er foretaget på baggrund af usikre skøn, idet ministeriet i mange tilfælde mangler data om udbetaling af personalego- derne.
Still, Rigsrevisionen finds that transparency of tax expenditures can be improved if the basis of calculations and uncertainties related to the statement of revenue losses are included in the explanatory notes.
Skatteministeriet vurderer, at anvendelsen af frivillige akkordaftaler i nogle tilfælde har givet et større provenu til EU, end der ville være opnået ved at fortsætte den inddrivelsesmæssi- ge overvågning af skyldneren.
The Ministry of Taxation estimates that voluntary compositions have in some instances generated more proceeds for the EU than than would have been the case if the ordinary obligatory procedure had been followed.
Skatteministeriet, § 11.
Section 11, the Ministry of Taxation.
Skatteministeriets departement i perioden 1. januar 2008 - 18. juni 2008:
Settlement of EU fees and duties by the Department of the Ministry of Taxation in the period 1 January 2008 – 18 June 2008:
Skatteministeriets departement – og siden 1. juni 2008 SKAT – kontrollerer opgørelserne og indbetaler de månedlige beløb på en konto tilhørende Europa-Kommissionen i Danmarks Nationalbank.
The Department of the Ministry of Taxation, and since 1 June 2008 also SKAT, is checking the statements and paying the monthly instalments into an account held by the Commission with Danmarks Nationalbank (the national bank of Denmark).
Skatteministeriets forvaltning af EU-udgifterne
The Ministry of Taxation’s management of Denmark’s EU expenditure
Skatteministeriets Interne Revision fandt EU’s egne indtægter for finansåret 2011 afregnet tilfredsstillende, og revisionen gav ikke anledning til forbehold.
The internal auditors of the Ministry of Taxation also concluded that the settlement of EU’s own resources relating to the tax year 2011 was satisfactory and their audit did not give rise to any qualifications.
Skatteministeriets interne revision foretager årligt en revision, der dækker alle aspekter af afregningen af BNI-bidraget.
The internal auditors of the Ministry of Taxation perform an annual audit of all aspects concerning the settlement of the GNI-based resources.
Skatteministeriets interne revision har revideret SKATs afregning af told og landbrugsafgifter mv., momsbidrag og BNI-bidrag for perioden fra 18. juni 2008, hvor SKAT overtog opgaven fra departementet.
The internal auditors in the Ministry of Taxation have audited SKAT’s settlement of customs and duties and the VAT- and GNI-based contributions in the period commencing 18 June 2008, when SKAT took over the assignment from the Department.
Skatteministeriets interne revision og Europa-Kommissionen har indgået en såkaldt joint audit-aftale om et formaliseret samarbejde.
The internal auditors in the Ministry of Taxation and the Commission have formalized their cooperation by entering a joint audit agreement.
Skatteministeriets Interne Revisions særlige revisionserklæringer vedrørende EU’s egne indtægter
Special audit opinion on the EU’s own resources issued by the internal auditors at the Danish Ministry of Taxation
Skatteministeriets oversigt over skatteudgifter i 2006 24
The Ministry of Taxation's overview of tax expenditures in 2006 24
Skattemyndighedernes indsats over for momskarruselsvindel i EU vanskeliggøres af, at der er tale om økonomisk kriminalitet på tværs af grænser, hvor der er begrænset adgang til oplysninger om handlen og momsbetalinger mellem EU-lande.
The tax authorities’ efforts to combat VAT carousel fraud in the EU are hampered by the fact that in cases of transnational economic crime, access to information on the trading and VAT payments between EU countries is limited.
Skatten betales, uanset om andelsforeningen har overskud eller underskud i det pågældende år.
Immediate tax deduction of certain grant financed costs related to acquisition of property.
Skatter og afgifter.
Taxes and duties.
Skatter og afgifter dækker Danmarks bidrag til EU’s udgifter, som indgår i EU’s almindelige budget.
Taxes and levies are Denmark’s contributions to expenditure included in the EU budget.
Skatter og afgifter dækker statens bidrag til EU’s udgifter, som indgår i EU’s almindelige budget.
Taxes and levies are Denmark’s contributions to the general budget of the EU.
Skatteudgif- ten er værdien efter skat af den rentefordel, som virksomhederne opnår som følge af den forlængede kreditfrist.
The tax expenditure is the value of the interest-rate advantage after tax which the businesses achieve due to the extention of credit time.
Skatteudgiften består i provenutabet for det offentlige som følge af dette indirekte tilskud til pendlere via skattesystemet.
The tax expenditure is the loss of tax revenue resulting from the indirect tax-subsidy granted to commuters.
Skatteudgiften består i provenutabet som følge af den lavere afgift.
Tax deferral means a delay in paying tax.
Skatteudgiften opstår ved, at partikelfiltre i nye dieselbiler i perioden 2006-2009 fritages for registreringsafgift ved at reducere afgiften med op til 10.700 kr. pr. bil.
It becomes a tax expenditure because new diesel vehicles, which are having particulate filters installed in the period 2006-2009, are exempt from paying full registration fee, as the fee is reduced by up to DKK 10,700 per vehicle.
Skatteudgifter bør behandles på samme måde som almindelige udgifter i den årlige budgetproces.
Tax expenditures should be reviewed in the same way as regular expenditures in the annual budget process.
Skatteudgifter bør estimeres for alle væsentlige skatter og integreres i de budgetter, som præsenteres for de budgetansvarlige politikere.
All tax expenditures should be estimated and integrated in the expenditure documentation that is presented to the budgetary authorities for all significant taxes.
Skatteudgifter bør estimeres ved hjælp af tabt provenu-metoden, der angiver statens nettotab som følge af skatteudgifter.
Tax expenditures should be estimated by the revenue forgone method, indicating government's net loss of revenue resulting from tax expenditures.
Skatteudgifter bør indgå i statens budget, da dette er en grundlæggende forudsætning for gennemsigtighed.
Tax expenditures should be included in the government budget as they are a basic requirement of fiscal transparency.
Skatteudgifter bør inkluderes i den samlede udgiftsramme, som fastsættes i forbindelse med de årlige budgetforhandlinger, eller i en særlig udgiftsramme for skatteudgifter.
Tax expenditures should either be included in the total expenditure cap that is set every year during budget preparation or in a special tax expenditure cap.
Skatteudgifter bør præsenteres sammen med almindelige udgifter og fremskrives for det samme antal år.
Regular expenditures and tax expenditures should be shown in this documentation side-by-side for the same number of years.
Skatteudgifter bør underlægges evalueringsprocedurer, herunder lov- eftersyn.
Tax expenditures should be subjected to special evaluation procedures, including law review.
Skatteudgifter kan forekomme i form af:
Tax expenditures may take the form of:
Skatteudgifter øger i mange tilfælde behovet for offentlig administration og kontrol, ligesom de administrative byrder for virksomheder og borgere ofte forøges, når der er tale om komplekse skatte- og afgiftsregler.
In many instances, tax expenditures increase the need for public administration and control, and complex tax regulations often increase the burden of administrative costs to be carried by businesses and citizens.
Skatteudgifterne har et væsentligt økonomisk omfang i Danmark.
In Denmark, tax expenditures are considerable.
Skatteudgifternes gennemsigtighed kan fremmes, hvis det i bemærkningerne til lovforslag om skatteudgifter oplyses, når der er væsentlige usikkerheder forbundet med opgørelsen af provenutabet.
The transparency of tax expenditures will be enhanced if explanatory notes to bills on tax expenditures inform of significant uncertainties related to the estimation of revenue loss.
Skatteudgifternes provenumæssige konsekvenser blev opgjort ud fra tabt provenu-metoden og udgiftsækvivalensmetoden.
The impact of tax expenditures on tax revenues was estimated on the basis of the revenue foregone approach and the outlay equivalence approach.
Skatteudskydelse indebærer en udskydelse af beskatningstidspunktet og forekommer bl.a. i forbindelse med mindre virksomheders særligt lange kreditfrist for momsbetalinger.
The particularly long credit time for payment of VAT granted to small businesses is an example of a tax deferral.
SKI A/S er ansvarlig for at indgå rammekontrakter for staten og kommunerne.
SKI A/S develops framework contracts on behalf of central and local government.
SKI A/S samt de andre store statslige indkøbere i Rigsrevisionens interviewundersøgelse tager hensyn til antallet af leverandører ved at sikre flere leverandører på de enkelte rammekontrakter.
The Agency for Governmental Management has developed a digital self- evaluation tool, "Development model for efficient procurement", which is at the free disposal of heads of procurement.
SKI A/S udarbejder ikke et tværgående overblik over priserne på de enkelte varer og tjenesteydelser.
Government procurement on the individual framework contracts varied a lot.
Skibet har plads til 3.760 personer (passagerer og besætning).
The liner has capacity for 3,760 persons (passengers and crew).
Skibet må dog ikke forsinkes eller påføres unødvendige udgifter.
However, no delay or unnecessary expenses may be inflicted on the ship.
Skibsfartens og Luftfartens Redningsråd blev nedsat i 1960 og er sammensat af de myndigheder, som har ansvar for SAR-operationer i relation til skibsfarten og luftfarten.
The Danish Rescue Council for Shipping and Aviation, dating back to 1960, is composed of the authorities responsible for SAR operations relating to shipping and aviation.
Skibsfartens og Luftfartens Redningsråd har på forsøgsbasis sat et mål for redningspro- centen i Grønland på 94 %.
The Rescue Council of Shipping and Aviation has set a trial target of 94% for the rescue rate in Greenland.
Skibsfartens og Luftfartens Redningsråd har sat et mål for SAR-operationer i Grønland.
The Danish Rescue Council for Shipping and Aviation has set a target for SAR operations in Greenland.
Slutrapporten byggede på selvevaluering.
The final reporting was based on a self-assessment.
Slutrapporten skal bl.a. indeholde en redegørelse for de forventede effekter på ansøgningstidspunktet og de effekter, der er skabt ved afslutning af projektet.
This report must include a comparison between the effects expected at the time of the application and the effects achieved at project completion.
Slåningen af græsarealerne kan erstattes af afgræsning med kreaturer.
Mowing can replace livestock grazing.
Smart Defence Samlebetegnelse for multinationale løsninger, som enten giver mere kapacitet for de samme penge eller samme kapacitet for færre penge, fx ved at NATO-lande prioriterer og specialiserer sig i kapaciteter, som NATO mangler, eller løfter en kapacitet sammen med andre lande.
Smart Defence General term for multinational solutions that generate more capability at the same cost or the same capability at less cost, achieved eg, by NATO countries prioritising and specialising in capabilities that NATO lacks, or by building capabilities in partnership with other countries.
Små og mellemstore fødevarevirksomheder
Small and medium-sized food companies
Socialfond behandles i de regionale vækstfora, der er sammensat af personer fra erhvervslivet, videns- og uddannelsesinstitutioner samt arbejdsgiver- og lønmodtageror- ganisationer mv.
Project applications for subsidies from the European Social Fund and the European Regional Fund are processed by the regional growth forums that are composed of regional politicians and representatives of the business community, knowledge and educational institutions and the parties in the labour market.
Socialfonden
The Social Fund
Socialfonden og Regionalfonden er begge europæiske strukturfonde, som supplerer den nationale indsats for erhvervsfremme og vækst med udgangspunkt i globaliseringsstrategien og i de regionale udviklingsstrategier.
The Social Fund and the Regional Fund are both European structural funds that are supplementing national efforts within industrial promotion and growth based on the national globalisation strategy and the regional development strategies.
Socialfonden støttede i 2010 bl.a. uddannelse af buschauffører, udvikling af innovative evner hos Post Danmarks medarbejdere, fokus på entreprenør- skab i uddannelserne på professionshøjsko- ler, sprogkurser for udenlandske læger og uddannelse af natur- vejledere på Bornholm.
In 2010, the Social Fund supported the training of bus drivers, development of innovative abilities in staff of Post Danmark (national postal service), focus on entrepreneurship at the colleges of professional education, language courses for foreign doctors and education of nature guides at Bornholm.
Socialfondsprogrammet og de regionale vækstfora
The Social Fund Programme and the regional growth forums
Socialministeriet er valgt, idet lovgivningen om de almennyttige boligorganisationer er placeret i Socialministeriet.
The latter was selected because the legislation governing social housing associations is drafted by this ministry.
Socialministeriet har oplyst, at der i ministeriets eksisterende elektroniske sags- behandlingssystem for alment byggeri, kaldet BOSSINF, i udstrakt grad sker genbrug af oplysninger om fx bygherrer og ejendomsoplysninger fra andre registre.
The Ministry of Social Affairs has stated that data on developers and real property from other registers are to a wide extent being reused in the ministry’s electronic case processing system for social house construction activities, called BOSSINF.
Socialministeriet har oplyst, at status pr. 1. oktober 2006 på forslagene er, at 4 forslag er gennemført, 1 forslag påbegyndt, 2 forslag forventes gennemført primo 2007, 1 forslag forventes igangsat i folketingsåret 2006/07, og 1 forslag er opgivet.
The Ministry of Social Affairs has informed the NAOD that status as per 1 October 2006 is that 4 proposals have been implemented, the implementation of 1 proposal is progressing, implementation of 2 proposals is expected to start early in 2007, implementation of 1 proposal will be started in the course of the parliamentary year 2006/07, and 1 proposal has been abandoned.
Socialministeriet har over for Rigsrevisionen oplyst, at lov om almene boliger stadig er omfattende og kompliceret som følge af en række nyskabelser på området, som er udtryk for ændrede politiske prioriteringer.
The Ministry of Social Affairs has informed the NAOD that the Act on Social Housing, etc. is still very extensive and complicated as the area has been subject to changed political priorities.
Socialministeriet har over for Rigsrevisionen oplyst, at regelsættet om almennyttige boligselskaber, på trods af de regelfor- enklende tiltag, fortsat er omfattende og kompliceret som følge af en række nyskabelser på området, som er udtryk for ændrede politiske prioriteringer.
The Ministry of Social Affairs has informed the NAOD that in spite of the better regulation and simplification activities, the rules governing social housing associations remain quite extensive and complicated due to the launch of various innovative initiatives, reflecting changed political priorities in the sector.
Solvensbehov er et pengeinstituts vurdering af, hvor stor pengeinstituttets solvens mindst skal være.
Capital adequacy need is a bank’s assessment of its minimum capital adequacy requirement.
Som anført i pkt. 39 finder Rigsrevisionen, at Fødevareministeriet burde have indgået aftale med kommunerne om gennemførelse af krydsoverensstemmelseskontrollen.
As stated in clause 39, Rigsrevisionen finds that the Ministry of Food ought to have entered into an agreement with the municipalities on the implementation of cross-compliance control.
Som eksempel herpå kan nævnes, at der løbende måles og drøftes, hvor stor en andel af statsbudgettet der anvendes til de sociale sektorer, fx uddannelse og sundhed.
One example is the ongoing measuring and discussion of how much of the state budget is applied for the social sectors, for example, education and healthcare.
Som element i vækst- planen indgik en beslutning om at centralisere KO-kontrollen i 2015.
A decision to centralize cross-compliance control in 2015 was adopted as part of the growth plan.
Som en betingelse for at modtage hektarstøtte til arealer med korn, oliefrø, oliehør og proteinafgrøder skulle producenterne tage en del af dyrkningsarealet ud af produktion.
As a condition of receiving hectare aid for areas with corn, oil seeds and protein crops, the farmers are required to set aside part of their land to limit overproduction of corn and other produce.
Som en del af landbrugsreformen i 2005 indførte EU en sammenhæng mellem tildeling af enkeltbetalingsstøtte og overholdelse af en række krav til miljø, sundhed, dyrevelfærd og god landbrugsog miljømæssig stand på landbrugsarealer (GLM), de såkaldte KO-krav.
In connection with the agricultural policy reform in 2005, the Single Payment System was linked to meeting environmental, public, animal and plant health and animal welfare standards and the need to keep land in good agricultural and environmental condition – the so-called cross-compliance requirements.
Som et eksempel herpå er punktafgiften på diesel lavere end på benzin.
For example, the excise duty on diesel is lower than on petrol.
Som følge af disse svagheder har FødevareErhverv gennemgået markblokkene med henblik på at finde ud af, hvor mange landmænd der fik tildelt forkerte betalingsrettigheder i 2005.
The Food Agency has therefore reviewed the field blocks in order to establish how many payment entitlements that were incorrectly allocated in 2005.
Som følge af Europa-Kommissionens skærpede krav har Ministeriet for Fødevarer, Landbrug og Fiskeri iværksat kvalitetsforbedrende foranstaltninger, herunder indført flere fysiske kontroller.
In consequence of the more rigorous requirements introduced by the Commission, the Ministry has launched various activities to enhance the quality of control and has, for instance increased the number of on-the-spot inspections.
Som følge af formålet med projektet var der særligt strenge krav til stikprøvens udvælgelse og størrelse samt kvaliteten af gennemgangen.
To underpin the objective of the project, the requirements to sampling, size and quality of the review were particularly strict.
Som følge heraf vurderede den interne revision, at der var risiko for, at der kunne forekomme myndighedsfejl, som ville kunne medføre finansielt ansvar.
The internal auditors therefore concluded that there was a risk that the authorities might make errors of financial implications.
Som hovedregel vil besøget derfor være mindre resursekrævende end et servicebesøg hos en nystartet virksomhed.
As a main rule, the visit will therefore require fewer resources than a service visit to a newly established business.
Som i 2006 havde Finanstilsynet ingen bemærkninger til likviditetsområdet – uagtet at banken havde et stort behov for likvide midler.
As in 2006, the FSA made no comments on liquidity – regardless of the bank’s urgent need for cash funds.
Som konsekvens heraf gjorde FødevareErhverv det i 2008 til et krav i bekendtgørelsen at få tilsendt alle kontrolrapporter, der hører til de sager, hvor kontrolmyndighederne har konstateret en overtrædelse af krydsoverensstemmelseskravene.
In consequence, in 2008, the Food Agency introduced a requirement in the executive order for control authorities to submit all control reports relating to the cases in which they had established non-compliance with the cross-compliance requirements.