natgillin/translations-raw huggingface dataset:
der henviser til, at globaliseringen har gjort det vanskeligere at bekæmpe skattesvig på internationalt plan på grund af, at stadig flere virksomheder fra tredjelande er involveret i karruselsvig, udviklingen i den elektroniske handel og globaliseringen af markedet for tjenesteydelser; der henviser til, at disse faktorer udgør stærke argumenter for at forbedre det internationale samarbejde, navnlig hvad angår moms,
whereas globalisation has led to increasing difficulties in combating fiscal fraud at an international level, given the increased involvement of undertakings established in third countries in carousel fraud, the expansion of electronic commerce and the globalisation of the services markets; whereas those factors militate strongly in favour of improving international cooperation, in particular as regards VAT,
der henviser til, at omfanget af afgiftssvig i EU skyldes den nuværende overgangsordning for moms, der er for kompleks, hvilket gør transaktioner inden for Fællesskabet vanskelige at spore og derfor åbne for misbrug,
whereas the extent of tax fraud in the European Union is due to the current transitional system of VAT, which is too complex, making intra-Community transactions difficult to track, opaque and thus open to abuse,
der henviser til, at Kommissionen og medlemsstaterne, når de undersøger mulighederne for at bekæmpe skattesvig, i størst muligt omfang bør undgå at træffe foranstaltninger, som kan føre til en uforholdsmæssig administrativ byrde for virksomhederne og afgiftsforvaltningerne, eller som kan skabe forskelsbehandling mellem de erhvervsdrivende,
whereas when examining options to tackle fiscal fraud, the Commission and the Member States should, to the greatest extent possible, avoid measures that could lead to a disproportionate administrative burden on businesses and tax administrations or that could discriminate between traders,
der henviser til, at Kommissionen og Revisionsretten begge konsekvent har erklæret, at systemet for udveksling af oplysninger mellem medlemsstaterne om levering af varer inden for Fællesskabet ikke giver relevante eller rettidige oplysninger til at håndtere momssvig effektivt; der henviser til, at dette giver anledning til klarere og mere bindende regler om samarbejde mellem medlemsstaterne og Det Europæiske Kontor for Bekæmpelse af Svig (OLAF),
whereas both the Commission and the Court of Auditors have consistently stated that the system for exchanging information between Member States on intra-Community supplies of goods does not provide relevant or timely information for tackling VAT fraud efficiently; whereas this calls for clearer and more binding rules on cooperation between Member States and the European Anti-Fraud Office (OLAF),
der henviser til, at anvendelsen af alle tilgængelige teknologier, herunder elektronisk lagring og transmission af visse oplysninger om moms og punktafgifter, er nødvendig, for at medlemsstaternes afgiftssystemer fungerer efter hensigten; der henviser til, at der derfor bør skabes bedre betingelser for udveksling af og direkte adgang for medlemsstaterne til elektronisk lagrede oplysninger i de enkelte medlemsstater; der henviser til, at medlemsstaternes skattemyndigheder bør behandle persondata med fornøden omhu til udtrykkeligt angivne formål og på grundlag af de berørte personers samtykke eller på et andet lovfæstet retsgrundlag,
whereas the use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties, is indispensable for the proper functioning of Member States" tax systems; whereas the conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be improved; whereas Member States" tax authorities should handle personal data with due care for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law,
der henviser til, at erhvervsdrivende ofte kun kan indhente meget fragmenterede oplysninger om deres kunders momsstatus,
whereas traders can often obtain only very fragmented information on the VAT status of their customers,
der henviser til, at en styrkelse af midlerne til at opdage afgiftssvig bør suppleres med en styrkelse af den eksisterende lovgivning om hjælp til inddrivelse af afgifter, lighed i afgiftsbehandlingen og gennemførlighed for virksomhederne,
whereas the strengthening of the means of detecting tax fraud should be accompanied by the reinforcement of the existing legislation on assistance in the recovery of taxes, equality in tax treatment and practicability for businesses,
En EU-skattesvigsstrategi
An EU fiscal fraud strategy
bemærker, at formålet med en EU-skattesvigsstrategi må være at håndtere afgiftstab på grund af skattesvig ved at identificere de områder, hvor såvel EU-lovgivningen som det administrative samarbejde mellem medlemsstaterne kan forbedres, og hvorved reduceringen af afgiftssvig fremmes mest muligt, uden at der skabes unødvendige byrder for afgiftsforvaltningerne eller -yderne;
Notes that the purpose of an EU fiscal fraud strategy must be to tackle tax losses due to fiscal fraud by identifying the areas in which improvements to both EC legislation and administrative cooperation between Member States can be made, which effectively promote the reduction of tax fraud, to the greatest extent possible without creating unnecessary burdens both for tax administrations and tax payers;
opfordrer medlemsstaterne til endelig at tage bekæmpelsen af skattesvig alvorligt;
Calls on the Member States finally to take the fight against fiscal fraud seriously;
minder om, at etableringen af et momssystem baseret på princippet om oprindelsesbeskatning, der indebærer, at momspligtige transaktioner mellem medlemsstater skal beskattes efter momsreglerne i oprindelseslandet frem for efter en nulsats, stadig er en mulig løsning på langt sigt til effektiv bekæmpelse af afgiftssvig; bemærker, at man med princippet om oprindelsesbeskatning ville kunne undgå først at fritage varer, der handles i det indre marked, for moms for derefter at pålægge dem moms i bestemmelseslandet; minder om, at hvis et momssystem baseret på princippet om oprindelsesbeskatning skal kunne fungere, er der behov for at der etableres et clearingsystem, som Kommissionen oprindeligt foreslog i 1987;
Recalls that the establishment of a VAT system based on the "origin principle", which implies that transactions between Member States liable to VAT bear the tax charged in the country of origin rather than being zero-rated, remains a long-term solution for combating tax fraud effectively; notes that the "origin principle" would make it unnecessary to exempt from VAT goods traded in the internal market and to tax them subsequently in the country of destination; recalls that in order to be operational, a VAT system based on the "origin principle" requires the establishment of a clearing system, as originally proposed by the Commission in 1987;
beklager nogle medlemsstaters blokerende holdning igennem de seneste 10 år, som har hindret enhver effektiv EU-strategi mod skattesvig;
Regrets the blockading attitude of some Member States in the last ten years, which has thwarted any effective EU strategy to counter fiscal fraud;
beklager, at Rådet trods en mængde analyser, krav og indvendinger endnu ikke har vedtaget en effektiv strategi til bekæmpelse af skattesvig;
Regrets that in spite of repeated analyses, demands, and objections, the Council has not yet adopted an effective strategy for the fight against fiscal fraud;
opfordrer Kommissionen til ikke at ophøre med at angribe dette problem offensivt, på trods af mange fiaskoer i løbet af de seneste årtier;
Urges the Commission not to desist from tackling the problem head-on, despite repeated failures in past decades;
kræver en ensartet registrering af data i alle medlemsstater som grundlag for gennemskuelighed samt nationale foranstaltninger til bekæmpelse af skattesvig;
Calls for a uniform data survey in all the Member States as the basis for transparency and national measures against tax fraud;
beklager, at det pga. manglende indsamlede data på nationalt plan ikke er muligt at vurdere problemets reelle omfang korrekt og at evaluere kontrollen med ændringer - hverken positive eller negative - korrekt;
Regrets, due to the lack of data collected at national level, that the real extent of the problem cannot be properly assessed and the monitoring of changes, whether positive or negative, cannot be properly evaluated;
anmoder Kommissionen om at undersøge muligheden for et harmoniseret europæisk system til indsamling af data og til udarbejdelse af statistiske data om afgiftssvig, således at der opnås en så præcis vurdering som muligt af fænomenets reelle omfang;
Calls on the Commission to consider a harmonised European system for collecting data and producing statistics on fiscal fraud, so as to reach an assessment of the full extent of the phenomenon that is as accurate as possible;
minder om, at fjernelsen af paralleløkonomien ikke kan realiseres, uden at der indføres hensigtsmæssige incitamenter; foreslår endvidere, at medlemsstaterne som led i Lissabon-strategien bør aflægge beretning om, hvilke resultater der er opnået med hensyn til at mindske paralleløkonomiens omfang;
Recalls that the elimination of the informal economy cannot be realised without the implementation of appropriate incentives; suggests, moreover, that Member States should report, via the Lisbon scoreboard, the extent to which they have succeeded in reducing their informal economies;
bemærker, at momsrelateret afgiftssvig vækker særlig bekymring for det indre markeds funktion, for så vidt det har en direkte grænseoverskridende indvirkning, medfører væsentlige indtægtstab og påvirker EU-budgettet direkte;
Notes that VAT-related tax fraud is a matter of particular concern for the functioning of the internal market in so far as it has a direct cross-border impact, involves substantial loss of revenue and directly affects the EU budget;
gentager, at det nuværende momssystem, der blev indført i 1993, kun var tænkt som en overgangsordning, og at Europa-Parlamentet har anmodet Kommissionen om at stille forslag til en endelig afgørelse om det definitive momssystem inden 2010;
Reiterates that the current VAT system, established in 1993, was intended to be only a transitional system and that Parliament has requested that the Commission put forward proposals aimed at making a final decision on the definitive VAT system by 2010;
hævder, at den frie bevægelighed for personer, varer, tjenesteydelser og kapital i det indre marked siden 1993 samt fremskridtene med ny teknologi med hensyn til mindre varer af stor værdi tilsammen gør det mere og mere vanskeligt at bekæmpe momssvig, og at dette forværres af det nuværende systems kompleksitet og opsplitning, som gør transaktioner vanskelige at spore og derfor mere åbne for misbrug;
Asserts that the free circulation of persons, goods, services and capital within the internal market since 1993, as well as advances in new technology as regards small, high-value goods, have combined to make it increasingly difficult to combat VAT fraud, this being exacerbated by the complexity and fragmented nature of the current system which makes transactions difficult to track and thus more open to abuse;
bemærker den tiltagende forekomst af svig med forsvunden forhandler og kriminelle banders bevidste misbrug af momssystemet for at udnytte dets svagheder; gør opmærksom på den sag om momskarruselsvig, som Eurojust har indledt, og som omfatter 18 medlemsstater og afgiftssvig for et skønnet beløb på 2,1 mia. EUR;
Notes 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; and highlights the VAT carousel fraud case launched by Eurojust, involving 18 Member States and tax fraud amounting to an estimated EUR 2,1 billion;
støtter Kommissionen i dens bestræbelser på at foretage en grundlæggende ændring af det nuværende momssystem; glæder sig over, at medlemsstaterne nu til en vis grad prioriterer dette og opfordrer indtrængende medlemsstaterne til at være rede til at træffe omfattende foranstaltninger i denne forbindelse;
Supports the Commission in its efforts to bring about a fundamental change to the current VAT system; welcomes the fact that Member States do now regard this as a matter of some priority and urges Member States to be prepared to take substantive measures in this context;
mener, at det nuværende system er forældet og behøver en gennemgribende revision uden at overbelaste ærlige virksomheder med bureaukrati; er af den opfattelse, at det er udelukket at bevare status quo;
Considers the current system to be outdated and in need of radical overhaul without over-burdening honest businesses with red tape; believes that maintaining the status quo is not an option;
bemærker, at det i et "reverse-charge"-system er den afgiftspligtige kunde, som er momspligtig i stedet for leverandøren; erkender, at fordelen ved dette system er, at den fjerner muligheden for at foretage svig med forsvunden forhandler, idet den afgiftspligtige person, til hvem varerne leveres, angives som den person, der er betalingspligtig for momsen;
Notes that in a reverse-charge system VAT is accounted for by the taxable customer instead of the supplier; recognises that that system has the advantage of removing the opportunity to engage in missing-trader fraud, by designating the taxable person to whom the goods are supplied as the person liable to pay the VAT;
bemærker, at indførelsen af et dobbeltmomssystem ville gå stik imod det indre markeds effektive funktion og danne et mere komplekst miljø, som kan virke afskrækkende på erhvervsinvesteringer, hvilket på langt sigt kun vil kunne løses med et generaliseret obligatorisk "reverse-charge"-system i modsætning til et frivilligt eller valgt system udelukkende på baggrund af levering;
Notes that the creation of a double-VAT system would run counter to the efficient operation of the internal market and would be the source of a more complex environment that could discourage business investment, which would be overcome in the long term only by a generalised, mandatory reverse-charge system, as opposed to an optional or selected supplies-only system;
bemærker desuden, at "reverse-charge"-systemet ikke tillader betalinger over flere omgange, og at det samlede momsbeløb først betales ved enden af forsyningskæden og fjerner momsens selvovervågende kontrolmekanisme; advarer om, at nye former for svig kan dukke op, herunder øgede afgiftstab på detailhandelsniveau og misbrug af momsidentifikationsnumre, og at bekæmpelse af et sådant svig gennem indførelse af yderligere kontrol kan medføre flere administrative byrder for ærlige forhandlere; opfordrer derfor indtrængende til påpasselighed og grundig overvejelse, inden et "reverse-charge"-system introduceres; bemærker ikke desto mindre, at det hjælper at anvende en grænseværdi for at begrænse risikoen for, at der undlades at betale afgift af det faktiske forbrug; mener, at Rådets forslag om en grænseværdi på 5.000 EUR er rimelig;
Notes, furthermore, that the reverse-charge system does not allow for fractionated payment and that total VAT is paid only at the end of the supply chain, removing the self-policing control mechanism of VAT; warns that new forms of fraud may appear including increased tax losses at the retail level and the misuse of VAT identification numbers, and that combating such fraud through the introduction of additional verification could result in additional administrative burdens for honest traders; consequently urges caution and serious consideration before the introduction of a reverse-charge system; notes, nevertheless, that the application of a threshold in order to limit the risk of untaxed final consumption helps combat fraud and considers the EUR 5 000 threshold suggested by the Council to be reasonable;
bemærker med forbehold, at et pilotprojekt kan hjælpe medlemsstaterne til bedre at forstå risiciene ved "reverse-charge"-systemet, og opfordrer indtrængende Kommissionen og medlemsstaterne til at fastsætte passende garantier for at sikre, at hverken de deltagende medlemsstater eller nogen anden medlemsstat udsættes for større risici under pilotprojektets forløb;
Notes, while remaining wary and critical, that a pilot project may help Member States better to understand the inherent risks of the reverse-charge system, and urges the Commission and the Member States to lay down appropriate guarantees to ensure that neither the participating Member State nor any other Member State is exposed to major risks during the operation of the pilot project;
Beskatning af leverancer inden for Fællesskabet
Taxation of intra-Community supplies
mener, at den bedste løsning for at imødegå momssvig i forbindelse med leverancer over grænserne ville være at indføre et system, hvor momsfritagelse i forbindelse med leverancer over grænserne inden for Fællesskabet erstattes af beskatning til en sats på 15 %; bemærker, at et sådant system ville fungere bedre, hvis de reducerede satsers form og kompleksitet blev betydeligt forenklet, hvilket ville minimere den administrative byrde for både virksomhederne og afgiftsforvaltningerne; konstaterer, at individuelle nedsættelser af momssatser fra før 1992 bør undersøges nøje og vurderes med henblik på at fastsætte, om de fortsat kan forsvares af økonomiske grunde;
Believes that the best solution to tackling VAT fraud related to cross-border supplies would be to introduce a system in which the VAT exemption for intra-Community supplies is replaced by taxation at the rate of 15 %; notes that the operation of such a system would be better served if the variety and complexity of reduced rates were substantially simplified, minimising the administrative burden on both businesses and tax authorities; notes that individual reductions of VAT rates put in place before 1992 should be carefully examined and assessed with respect to whether their persistence is justified on economic grounds;
anerkender, at på grund af differentierede momssatser kræver beskatningen af leverancer inden for Fællesskabet tilpassede betalinger mellem medlemsstaterne; mener at sådanne tilpasninger bør foretages af et clearinginstitut, som ville lette indtægtsoverførsler mellem medlemsstaterne; understreger, at de tekniske forudsætninger for et clearinginstituts funktion er til stede;
Recognises that because of differential VAT rates, the taxation of intra-Community supplies would require rebalancing payments between Member States; considers that such rebalancing should be made through a clearing house that would facilitate the passing of revenue between Member States; stresses that the operation of a clearing house is technically feasible;
er af den opfattelse, at et decentraliseret clearinginstitutsystem kan være mere passende og udvikles hurtigere, for så vidt det giver medlemsstaterne mulighed for at aftale vigtige detaljer bilateralt under hensyntagen til deres individuelle handelsbalance, ligheder i anvendelsen af momssystemet og kontrolmekanismer samt gensidig tillid;
Believes that a decentralised clearing house system may be more appropriate and could be developed more rapidly, in so far as it opens up possibilities for Member States to agree details of importance bilaterally, taking into account their individual balance of trade, similarities in the operation of their VAT system and control mechanisms, and mutual trust;
understreger, at det bør være afgiftsforvaltningen i leverancemedlemsstaten, der skal have ansvar for at inddrive moms fra leverandøren og via clearingsystemet foretage en overførsel til afgiftsforvaltningen på stedet, hvor købet inden for Fællesskabet har fundet sted; erkender, at det er nødvendigt at opbygge gensidig tillid mellem afgiftsforvaltningerne;
Emphasises that it should be the responsibility of the tax administration of the Member State of supply to collect the VAT from its supplier and to make a transfer via the clearing system to the tax administration where the intra-Community acquisition has taken place; recognises that it is necessary to build mutual trust between tax administrations;
Administrativt samarbejde og gensidig bistand på områderne moms, punktafgifter og direkte beskatning
Administrative cooperation and mutual assistance in the field of VAT, excise duties and direct taxation
understreger, at medlemsstaterne ikke kan bekæmpe grænseoverskridende afgiftssvig isoleret; er af den opfattelse, at informationsudvekslingen og samarbejdet mellem medlemsstaterne og Kommissionen ikke har været tilstrækkeligt til at bekæmpe afgiftssvig på effektiv vis, hverken med hensyn til indhold eller hastighed; mener, at den direkte kontakt mellem de lokale og nationale kontorer for bekæmpelse af svig hverken er udviklet eller tilstrækkeligt gennemført, hvilket fører til ineffektivitet, utilstrækkelig brug af ordningerne for administrativt samarbejde og forsinket kommunikation;
Stresses that Member States cannot combat cross-border tax fraud in isolation; believes that exchanges of information and cooperation between Member States and with the Commission have been insufficient to combat tax fraud effectively as regards either substance or speed; considers that direct contact between local or national anti-fraud offices is neither developed nor sufficiently implemented, leading to inefficiency, under-use of the arrangements for administrative cooperation and delays in communication;
insisterer på, at det for at beskytte skatteindtægterne i alle medlemsstaterne i relation til det indre marked er nødvendigt, at medlemsstaterne træffer sammenlignelige foranstaltninger mod bedragere, uanset hvor tabet af indtægter finder sted; opfordrer Kommissionen til at foreslå mulige mekaniser til fremme af et sådant samarbejde mellem medlemsstaterne;
Insists that in order to protect the fiscal revenue of all the Member States in relation to the internal market, Member States should take comparable measures against fraudsters, regardless of where losses of revenue take place; calls on the Commission to propose possible mechanisms to promote such cooperation between Member States;
glæder sig over Kommissionens forslag til ændring af Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem EUT L 347 af 11.12.2006, s. 1.
Welcomes the Commission's proposals for the amendment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, 11.12.2006, p.
opfordrer indtrængende Rådet til at vedtage foreslåede foranstaltninger hurtigt, og opfordrer Kommissionen til at forelægge yderligere forslag om automatisk adgang for øvrige medlemsstater til visse ikke-følsomme oplysninger om egne afgiftspligtige borgere (såsom i erhvervssektoren, visse oplysninger vedrørende omsætning), 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 i registret; understreger, at medlemsstaterne har ansvaret for at holde deres data ajour, navnlig med hensyn til sletning af registreringer og til at opdage falske registreringer;
Urges the Council to adopt proposed measures quickly and invites the Commission to 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; stresses that Member States must take responsibility for keeping their data up to date, in particular, as regards de-registration and the detection of fraudulent registrations;
minder om, at skattely kan udgøre en hindring for gennemførelsen af Lissabon-strategien, hvis de i udpræget grad presser momssatserne og skatteindtægterne, generelt set, nedad;
Recalls that tax havens might represent a barrier to the implementation of the Lisbon Strategy, if they put excessive downward pressure on tax rates and, in general, on tax revenues;