natgillin/translations-raw huggingface dataset:
Kommissionen foreslår derfor, at der indføres strengere betingelser for, hvornår importøren kan anvende denne undtagelse: På importtidspunktet skal importøren give importmedlemsstaten klare oplysninger om sit eget momsregistreringsnummer og kundens momsregistreringsnummer og dokumentere, at de importerede varer vil blive transporteret til en anden medlemsstat.
Therefore, the Commission proposes to tighten the conditions under which the importer can benefit from the exemption: at the time of importation, he shall clearly indicate to the Member State of import his VAT identification number, the VAT identification number of his customer and he shall prove that the imported goods will be transported to another Member State.
§ Bedrageriefterforskere har rapporteret om, at forhandlere i forbindelse med leverancer i Fællesskabet bevidst undlader at anmelde deres leverancer til skattemyndighederne (eller indgiver ufuldstændige/falske oplysninger eller foretager deres anmeldelse for sent).
§ Fraud investigators have reported that traders in intra-community supplies intentionally do not report (or report incomplete/false data or report late) their supply to the tax authorities.
Som følge heraf modtager den medlemsstat, varerne leveres til, ingen oplysninger om, at de er ankommet til dens område, hvorfor det er umuligt at opdage eventuelle momstab.
As a consequence, the Member State of destination gets no information about the arrival of goods on its territory, which impedes the detection of potential VAT losses.
Kommissionen foreslår derfor, at leverandøren i forbindelse med interne fællesskabstransaktioner skal være ansvarlig for det momstab, der opstår på grund af en forsvunden kunde i en anden medlemsstat, når leverandøren har medvirket til tabet ved ikke at anmelde sin leverance til afgiftsmyndighederne (eller ved at indgive falske eller ufuldstændige oplysninger eller foretage for sen anmeldelse).
The Commission therefore proposes that the supplier in intra-community transactions be liable for the VAT loss created by his missing customer in another Member State, when the supplier contributed to the loss by not reporting (or by reporting false or incomplete information or by reporting late) his supply to his VAT authority.
Forslaget vil give skattemyndighederne et redskab til inddrivelse af moms fra ikke-etablerede forhandlere.
The proposal will provide tax administrations with a tool for recovering VAT from non-established traders.
Af hensyn til princippet om proportionalitet pålægger bestemmelsen kun leverandøren ansvaret, hvis erhververen ikke har indgivet sin momsangivelse i forbindelse med erhvervelsen til sine skattemyndigheder.
In order to respect the principle of proportionality, the measure introduces the liability of the supplier only if the acquirer has not submitted his VAT return related to the acquisition to his tax authority.
Desuden skal leverandøren kunne afvise at blive pålagt ansvar ved at give de ansvarlige skattemyndigheder en behørig begrundelse for sine mangelfulde handlinger.
Furthermore, it is foreseen that the supplier can refute the presumption of liability by duly justifying his shortcoming to the competent tax authority.
Sammen med dette nye forslag forelagde Kommissionen en meddelelse om en samordnet strategi til forbedring af bekæmpelsen af momssvig i Den Europæiske Union ( KOM(2008)0807 ).
Together with this new proposal, the Commission presented a Communication on a coordinated strategy to improve the fight against VAT fraud (COM(2008)807).
Denne meddelelse indeholder en kortsigtet handlingsplan for tre pakker af lovgivningsforslag, som skal forelægges i de kommende måneder.
This Communication sets out a coherent short term action plan announcing three sets of legislative proposals to be presented in the coming months.
Den tager desuden hul på nogle mere langsigtede overvejelser, især med hensyn til forholdet mellem skatteydere og skattemyndigheder og de muligheder, informationsteknologien åbner i den forbindelse.
It also initiates a reflection on a longer term scale, notably about the relation between tax payers and tax administrations and the opportunities offered by information technologies in that context.
De nye konventionelle foranstaltninger, som Kommissionen vil foreslå, dækker følgende områder:
The new conventional measures that will be proposed by the Commission cover the following areas:
· bestemmelser til forbedring af det administrative samarbejde mellem medlemsstaterne, især til skabelse af et fornuftigt retsgrundlag for EUROFISC (netværk, som vil fungere som en multilateral varslingsmekanisme til bekæmpelse af momssvig)
· provisions for enhancing the administrative cooperation between Member States, notably providing a sound legal basis for EUROFISC (network which would provide a multilateral early warning mechanism for combating VAT fraud);
· ændring af momsdirektivet med hensyn til moms på transaktioner i Fællesskabet og faktureringsbestemmelser.
· a modification of the VAT Directive regarding VAT chargeability on Intra-Community transactions and invoicing rules.
I det omfang, Kommissionens forslag tager sigte på at løse alle disse problemer, hilser ordføreren forslaget velkommen.
In so far as the Commission's proposal aims at addressing all this issues, your rapporteur welcomes the Commission's proposal.
Med dette nye forslag ønsker Kommissionen at tage fat på specifikke grænseoverskridende problemer, som f.eks. den øgede forekomst af svig med forsvundne forhandlere og misbrug af momssystemet ved, at kriminelle grupper udtænker sådanne metoder for at udnytte huller i systemet.
With this new proposal, the Commission wants to tackle specific cross-border related issues such as the increasing occurrence of missing-trader fraud and the deliberate abuse of the VAT system by criminal gangs who set up such schemes to take advantage of the failures in the system.
Der hersker enighed blandt medlemsstaterne om, at de ikke kan bekæmpe grænseoverskridende afgiftssvig hver især.
There is consensus amongst Member States about the fact that they cannot combat cross-border tax fraud in isolation.
Det kan helt klart gøres bedre.
There is a clear room for improvement.
Desuden er det en kendsgerning, at forhandlere ofte kun kan opnå meget fragmenterede oplysninger om deres kunders momsstatus.
Moreover, it is a fact that traders can often obtain only very fragmented information on the VAT status of their customers.
For øjeblikket har medlemsstaterne mulighed for at kræve, at en anden person skal hæfte solidarisk med den momspligtige person på deres område.
Currently Member States have the option to hold a person other than the person liable for payment of VAT jointly and severally liable on their territory.
Denne nationale lovbestemmelse, har skabt en vis juridisk usikkerhed, hvilket er fremgået af forskellige sager ved Domstolen.
This national law concept has created a certain degree of legal uncertainty, as it is shown in various ECJ cases.
Når denne bestemmelse anvendes i forbindelse med grænseoverskridende transaktioner i en situation, hvor det solidariske ansvar kædes sammen med kvaliteten af rapporteringen om leverancer i Fællesskabet, betyder det, at en lovovertrædelse i en medlemsstat som følge af fejlagtig rapportering fra leverandørens side kan straffes i en anden medlemsstat.
The translation of this concept into a cross-border context, in a situation where the joint liability is linked to the quality of reporting of intra-community supplies, implies that a breach of law in one Member State through wrong reporting by the supplier can be punished by another Member State.
Dette alvorlige forhold bør undersøges nærmere.
Such a serious outcome requires further study.
Ordføreren konstaterer, at der i forslaget ikke indgår en resultatanalyse i denne forbindelse.
Your rapporteur notes that the proposal does not provide an impact assessment in this respect.
I stedet for uden videre at udvide medlemsstaternes beføjelser til at inddrive moms, som de er gået glip af på deres område, bør der lægges større vægt på at forbedre udvekslingen af oplysninger (og kvaliteten af disse oplysninger).
Rather than a bold cross-border expansion of the jurisdictional power of Member States in recovering VAT revenue lost in their territory, more emphasis should be placed on enhancing the exchange (and the quality) of information.
Som bemærket af Revisionsretten i dens særberetning nr. 8/2007 overholder halvdelen af udvekslingerne af oplysninger efter anmodning ikke de tidsfrister, der er fastsat i lovgivningen.
As noted by the European Court of Auditors in its Special Report 8/2007, half of the information exchange upon request between Member States does not take place within the timescales required by the legislation.
Denne bemærkning indebærer bl.a., at ikke alle medlemsstater rapporterer på korrekt vis.
This statement implies, amongst other things, that not all Member States are doing their reporting job properly.
Ordføreren mener, at virksomhederne ikke bør have ansvaret for mangler i det administrative samarbejde mellem medlemsstaterne.
The rapporteur believes that businesses should not bear to responsibility for the shortcomings of administrative cooperation between Member States.
Hvis medlemsstaterne blot får yderligere beføjelser til at retsforfølge leverandører på tværs af grænserne, vil de ikke have noget incitament til virkelig at forbedre det administrative samarbejde.
If Member States are simply given an additional power to prosecute suppliers on a cross-border basis, Member States will have no incentive to bring a real improvement to administrative cooperation.
Derfor bør Kommissionen hurtigst muligt forelægge yderligere forslag om automatisk adgang for de øvrige medlemsstater til visse ikke-følsomme oplysninger om egne afgiftspligtige borgere (som f.eks. inden for erhvervssektoren, visse oplysninger vedrørende omsætning, osv.), og om harmoniseringen af procedurerne for registrering og sletning af registreringer af afgiftspligtige personer for at sikre, at falske afgiftspligtige personer hurtigt opdages og slettes af registret.
That is why as a matter of urgency, the Commission should submit further proposals on the automated access by all other Member States to certain non-sensitive data held by Member States on their own taxable persons (such as, in the business sector, certain data concerning turnover), and on the harmonisation of the procedures for the registration and de-registration of persons liable for VAT to ensure the swift detection and de-registration of fake taxable persons.
Medlemsstaterne må påtage sig ansvaret for at holde deres data ajour, navnlig med hensyn til registrering og opdagelse af falske registreringer.
Member States must take responsibility for keeping their data up to date, in particular, as regards de-registration and the detection of fraudulent registrations.
Ordføreren glæder sig over Kommissionens initiativ, som går i den rigtige retning.
Your rapporteur welcomes a Commission's initiative that goes in the right direction.
På baggrund af disse overvejelser foreslår ordføreren, at Kommissionens forslag ændres, så det bliver mere afbalanceret over for hæderlige virksomheder.
Based on the above considerations, your rapporteur proposes to amend the Commission's proposal in order to make it more balanced vis-à-vis honest businesses.
om anmodning om ophævelse af Hannes Swobodas immunitet
on the request for waiver of the immunity of Hannes Swoboda
– der henviser til anmodning af 5. december 2008 fra kriminalretten i Wien om ophævelse af Hannes Swobodas immunitet, som blev fremsendt den 20. januar 2009, og hvorom der blev givet meddelelse på plenarmødet den 5. februar 2009,
– having regard to the request for waiver of the immunity of Hannes Swoboda of 5 December 2008 from the Vienna Regional Criminal Court, forwarded on 20 January 2009 and announced in plenary sitting on 5 February 2009,
– der har hørt Hannes Swoboda, jf. forretningsordenens artikel 7, stk. 3,
– having heard Hannes Swoboda in accordance with Rule 7(3) of its Rules of Procedure,
– der henviser til artikel 57 i Republikken Østrigs forfatningslov (Bundes-Verfassungsgesetz),
– having regard to Article 57 of the Austrian Bundesverfassungsgesetz (Federal Constitutional Law),
– der henviser til betænkning fra Retsudvalget ( A6‑0190/2009 ),
– having regard to the report of the Committee on Legal Affairs ( A6‑0190/2009 ),
I. Relevante bestemmelser
I. The law
Artikel 9 og 10 i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter af 8. april 1965 har følgende ordlyd:
Articles 9 and 10 of the Protocol on the Privileges and Immunities of the European Communities of 8 April 1965 read:
Artikel 57 i den østrigske forfatningslov ( Bundes-Verfassungsgesetz) lyder således:
Article 57 of the Austrian Bundesv erfassungsgesetz reads:
Artikel 57.
Article 57
(2) Nationalrådets medlemmer kan kun med Nationalrådets samtykke arresteres for en strafbar handling, hvis de gribes på fersk gerning.
(2) Except where they are caught in the act of committing a crime, members of the National Council may not be arrested on account of a criminal offence unless the National Council has given its consent.
Faktiske omstændigheder
The facts
Den 12. november 2008 blev der via Austria Presse Agenturs Originaltext Service (OTS) offentliggjort en pressemeddelelse med følgende indhold:
On 12 November 2008 a press release was published on the Austria Press Agency's Original Text Service (OTS) that reads as follows:
"Swoboda: Klaus´ møde med irsk modstander af EU ' s reformtraktat skandaløst
'Swoboda: Meeting between Klaus and Irish opponents of the EU Reform Treaty is scandalous
Undertitel: "Det tjekkiske EU- formandskab er allerede før b egyndelsen kommet skævt ud af starthullerne "
Subheading: " Czech EU Presidency has got off to a false start before it has even begun"
Wien (SK) - Europa-Parlamentsmedlem Hannes Swoboda, SPÖ, har betegnet den tjekkiske statspræsident Vaclav Klaus´ møde med den irske modstander af EU ' s reformtraktat Declan Ganley som "skandaløst".
Vienna (SK) - The SPÖ Member of the European Parliament Hannes Swoboda has described the meeting between the Czech President Vaclav Klaus and the Irish opponent of the EU Reform Treaty Declan Ganley as " scandalous ". "
"Ikke fordi Ganley er modstander af Lissabontraktaten, men fordi denne mand har udbredt mange løgne, og da finansieringen af hans aktiviteter i øvrigt er yderst lyssky og tvivlsom", udtalte Swoboda onsdag over for SPÖ´s pressetjeneste.
Not because Ganley is an opponent of the Lisbon Treaty, but because this man spreads many lies and moreover the funding of his activities is extremely opaque and dubious" , Swoboda told the SPÖ press service on Wednesday.
Allerede inden det tjekkiske EU-formandskab er begyndt, er det ifølge Swoboda kommet skævt ud af starthullerne.
The Czech EU Presidency had got off to a false start even before it had beg un. "
"Disse aktiviteter og regeringen, som er på sammenbruddets rand, vidner i alt fald om nødvendigheden af, at EU får nogle mere stabile institutioner.
These ac tivities and the fact that the g overnment is on the brink of collapse demonstrate the need to provide the EU with more stable institutions.
Kriminalretten i Wien anmoder under henvisning til artikel 10, litra a), i protokol nr. 36 om De Europæiske Fællesskabers privilegier og immuniteter (1965) om ophævelse af Swobodas immunitet og om tilladelse til at retsforfølge ham i henhold til straffeloven og medielovgivningen.
The Vienna Regional Criminal Court is requesting a waiver of Mr Swoboda's immunity pursuant to Article 10(a) of the Protocol (No 36) on the Privileges and Immunities of the European Communities (1965) and consent to proceedings against him under criminal and media law.
Kriminalretten begrunder sin anmodning således:
The Regional Criminal Court provides the following justification for its request:
Udtalelsen betyder, at den private anklager bliver betegnet som (notorisk) løgner .
The significance of the statement was that the private plaintif f was described as a (notorious) liar.
Sigtelsen om løgnagtighed er strafbar.
The allegation of mendacity constituted punishable defamation of character.
Den udgør en såkaldt adfærdssigtelse som omhandlet i § 111, stk. 1, i den østrigske straffelov.
The allegation of lying constituted an allegation as regards behaviour within the meaning of Article 111(1) of the Austrian Criminal Code.
Med sigtelsen beskyldes den private anklager for bevidst (konstant) at have udbredt usande oplysninger.
The allegation insinuated that the private plaintiff had consciously (consistently) made untrue statements.
Hvis sigtelsen om løgnagtigheden ikke konkretiseres, er der tale om en forsmædelse efter § 111, stk. 1, 1. alternativ, i den østrigske straffelov.
In the absence of specific details to support the allegation of lying, that allegation constituted defamation within the meaning of Article 111(1), option 1 of the Austrian Criminal Code.
Sigtelsen om at være en løgner eller notorisk at lyve og udbrede mange løgne gør den private anklager foragtelig i den offentlige opinion.
The allegation of being a liar or of notoriously lying and spreading many lies made the plaintiff contemptible in public esteem.
Tiltalte har ikke fremsat den omhandlede udtalelse under et parlamentsmøde, men derimod over for pressen, hvorfor han kan strafforfølges i mangel af materiel immunitet. "
The accused had not made the offending statement during a session of Parliament but to the press, and the fact that he did not enjoy substantive immunity meant that he could be prosecuted.'
Artikel 9 i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter bestemmer, at medlemmer af Europa-Parlamentet nyder fuldstændig immunitet mod retsforfølgning "på grund af meningstilkendegivelser […] under udøvelsen af deres hverv" .
Pursuant to Article 9 of the Protocol on Privileges and Immunities, Members of the European Parliament enjoy unlimited protection from legal proceedings 'in respect of opinions expressed […] by them in the performance of their duties' .
Immuniteten kan under ingen omstændigheder ophæves, hvis de handlinger, der lægges medlemmet til last, er foretaget som led i medlemmets politiske virksomhed eller i umiddelbar forbindelse hermed.
There can be no question of waiving immunity if the actions of which the Member is being accused were carried out in the performance of his duties or in direct connection with those duties.
Parlamentet skal følgelig beskytte et medlems immunitet i henhold til artikel 9, når de omhandlede handlinger er foretaget som led i medlemmets politiske virksomhed eller i umiddelbar forbindelse hermed.
It follows that Parliament must defend a Member's immunity pursuant to Article 9 if the actions in question were carried out in performance of his duties or in direct connection with them.
De udtalelser fra Swoboda, som den private anklager henviser til, således som de gengives i pressemeddelelsen af 12. november 2008, kan ikke tages ud af deres samlede kontekst.
Mr Swoboda's statements that refer to the private plaintiff, as reproduced in the press release of 12 November 2008, cannot be separated from their overall context.
De er nemlig samlet og direkte forbundet med de kommentarer og vurderinger, Swoboda har fremsat i anledning af et møde mellem den tjekkiske statspræsident Vaclav Klaus og den private anklager, Declan Ganley, der er kendt for at være modstander af Lissabontraktaten, om det (dengang forestående) tjekkiske formandskab, om EU-institutionerne og om Lissabontraktatens opgaver.
They are jointly and directly connected to the comments and opinions expressed by Mr Swoboda in relation to a meeting between the Czech President Vaclav Klaus and the private plaintiff, Mr Declan Ganley, a known opponent of the Lisbon Treaty, on the subject of the (then forthcoming) Czech Presidency, the EU institutions and the tasks of the Lisbon Treaty.
Ved at give udtryk for sin holdning til nogle så grundlæggende spørgsmål om EU over for sine vælgere udøvede han sit hverv som medlem af Europa-Parlamentet.
In expressing his views on such fundamental European Union issues to his voters, he was performing his duties as a Member of the European Parliament.
Det forhold, at hans udtalelser navnlig også vedrørte holdningen til Lissabontraktaten hos statspræsidenten for den EU-medlemsstat, hvis formandskab var umiddelbart forestående, betyder, at de indgik i en legitim politisk diskussion.
The fact that his statements also concerned, in particular, the attitude to the Lisbon Treaty of the President of the EU Member State that was shortly to take over the Council Presidency places those statements in the context of a legitimate political discussion.
Denne diskussion skal ses i sin sammenhæng og kan ikke deles op i flere dele.
This discussion must be seen in its context and cannot be divided up into individual components.
Swoboda nyder således den absolutte beskyttelse i henhold til artikel 9 i protokollen om privilegier og immuniteter i forbindelse med alle sine udtalelser i denne sammenhæng, der er fremsat under udøvelsen af hans hverv.
It follows that Mr Swoboda enjoys the absolute protection afforded by Article 9 of the Protocol on Privileges and Immunities with regard to all the statements he made in this connection in performance of his duties.
Det skal understreges, at udvalget ikke udtaler sig om skyldspørgsmålet eller om det hensigtsmæssige i en strafferetlig forfølgelse på grundlag af de udtalelser, som tillægges medlemmet.
It should be stressed that the committee is not expressing a view on the guilt or innocence of the Member concerned or on the advisability of bringing criminal proceedings on the grounds of the statements attributed to the Member.
Det drejer sig alene om, hvorvidt den udtalelse, der tillægges medlemmet, er fremsat "under udøvelsen af [hans] hverv".
It is simply a question of whether the statement attributed to the Member was made ‘in the performance of his duties’.
Det følger også af protokollens artikel 10, stk. 1, litra a), at Swoboda nyder beskyttelse i relation til sine udtalelser, således som de er gengivet i pressemeddelelsen af 12. november 2008, og at hans immunitet ikke skal ophæves.
However, Mr Swoboda also enjoys protection with regard to his statements as reproduced in the press release of 12 November 2008 on the basis of point (a) of the first paragraph of Article 10 of the Protocol, and his immunity should not be waived.
Det skal for det første understreges, at parlamentarisk immunitet ikke er et privilegium, der gives de enkelte medlemmer af parlamentet, men en garanti for parlamentets og dets medlemmers uafhængighed af andre institutioner.
Firstly, it should be stressed that parliamentary immunity is not a privilege granted to individual Members of Parliament but the guarantee for the independence of Parliament and its Members from other institutions.
Udvalget har gentagne gange understreget, at parlamentarisk immunitet eksisterer for at beskytte medlemmernes ytringsfrihed og den frie politiske debat.
The committee has repeatedly stressed that parliamentary immunity is intended in particular to protect Members’ freedom of expression and freedom of political debate.
Parlamentets kompetente udvalg har derfor vedvarende anført, at det er et grundlæggende princip, at immuniteten i alle de tilfælde, hvor et anklaget medlems handlinger udgør en del af hans eller hendes politiske virksomhed eller direkte er forbundet med en sådan virksomhed, ikke vil blive ophævet.
The relevant committee in the European Parliament has always held as a fundamental principle that, in all cases where the actions or statements of which a Member is accused are an integral part of, or directly connected with, his political activity, immunity cannot be waived.