natgillin/translations-raw huggingface dataset:
En analyse, som det polske centrale forbindelseskontor udfżrte i 2006, viste, at 713 udvekslinger af oplysninger efter anmodning havde fżrt til afslżring af 64 tilfžlde af svig. 
An analysis made by the Polish CLO in 2006 showed that 713 exchanges of information on request led to the detection of 64 fraud cases.
Det fremgik dog, at kvaliteten af de oplysninger, der udveksles i forbindelse med mistanke om Čmissing traderÇ-svig, vžkker bekymring. 
However, it was noted that there are some concerns with regard to the quality of information exchanged on suspected Missing Trader Fraud.
I 2005 rapporterede Tyskland til SCAC, at det havde problemer med at f oplysninger fra andre medlemsstater, der var s detaljerede, at de kunne bruges i en retssag ved de tyske domstole. 
Germany reported to the SCAC in 2005 problems in obtaining sufficiently detailed information from other Member States to use in legal action before German courts.
Siden da har SCAC flere gange drżftet dette spżrgsml, og der er udarbejdet et supplerende spżrgeskema til brug i tilfžlde, hvor der er behov for mere detaljerede oplysninger til brug ved retssager i medlemsstaterne. 
The matter has been repeatedly discussed by the SCAC since and a supplementary questionnaire has been developed to tackle cases where more detailed information is needed for legal action in Member States.
Forelżbig er medlemsstaterne dog ikke net til enighed om, under hvilke omstžndigheder eller forudsžtninger dette spżrgeskema skal anvendes. 
So far, however, Member States have not reached agreement about the circumstances in which this questionnaire should be used or the requirements for its use.
I żvrigt er der ikke nogen mekanisme, hvormed brugerne af svarene p anmodninger om oplysninger kan melde tilbage om nytten af de modtagne oplysninger. 
Furthermore, there is no mechanism whereby the user of replies to requests for information give feedback on the usefulness of the information supplied.
Eventuelle mangler i svarene bliver ikke rapporteret tilbage, og der kan ikke tages hensyn til dem under behandlingen af supplerende anmodninger. 
Any possible shortcomings in the reply are not reported back and cannot be taken into account when dealing with further requests.
Udveksling af oplysninger uden forudgende anmodning 50. 
Exchange of information without prior request 50.
I henhold til forordningens artikel 17 skal medlemsstaterne udveksle oplysninger uden forudgende anmodning. 
Article 17 of the regulation provides for Member States to exchange information without prior request.
Det specificeres, at hver medlemsstat skal sende oplysninger til enhver anden medlemsstat, som berżres heraf, i tre situationer. 
It specifies that each Member State should forward information to any other Member State concerned in three situations.
For det andet, hvor der er mistanke om overtrždelse af momslovgivningen i den anden medlemsstat. For det tredje, hvor der er risiko for svig eller afgiftsunddragelse i den anden medlemsstat. Det er en meget bredt formuleret forpligtelse. 
Firstly, where the effectiveness of the control system in the other Member State necessarily depends on the information provided by the Member State of origin; secondly, where there is a suspicion of a breach of VAT legislation in the other Member State; and thirdly, in cases which present a risk of tax loss (due to fraud or avoidance) in the other Member State. This represents a very broad obligation.
I artikel 18 indskržnkes forpligtelsen i henhold til artikel 17 dog, idet det fastsls, at hver medlemsstat skal beslutte, om den vil udveksle en bestemt kategori af oplysninger uden forudgende anmodning. 
Article 18, however, limits the obligation provided for in Article 17, stating that the Member States may determine by choice whether they will exchange certain categories of information without prior request.
Det potentiale, der ligger i at sende oplysninger uden forudgende anmodning, udnyttes ikke godt nok 52. 
Potential of sending information without prior request not sufficiently exploited 52.
Der er defineret i alt fem kategorier med 13 underkategorier (1) af oplysninger, der kan videregives med automatisk (2) eller struktureret automatisk (3) udveksling af oplysninger. 
In total, five categories with 13 subcategories of cases have been defined (1), where information can be forwarded by automatic exchange (2) or structured automatic exchange (3).
Disse kategorier omfatter for eksempel oplysninger om momsregistreringsnumre tildelt til afgiftspligtige personer, der er etableret i en anden medlemsstat, eller om afgiftspligtige personer, som driver (potentielle) strmandsselskaber (Čmissing tradersÇ), men hvis momsregistreringsnummer ikke er blevet annulleret. 
These categories include, for example, information about VAT identification numbers allocated to taxable persons established in another Member State or about taxable persons who are (potential) missing traders but whose VAT identification number has not been cancelled.
Der er store forskelle i den mde, medlemsstaterne bruger disse kategorier p. 
The exchanges of information show great differences in the use of these categories by Member States.
Sledes meddelte Tyskland Kommissionen, at det ville deltage i udveksling af oplysninger inden for alle kategorier, mens Frankrig kun meldte sig som deltager i en enkelt underkategori. 
Germany, for example, communicated to the Commission that it would participate in all categories, whilst France announced its participation only in a single subcategory.
Medlemsstaternes statistikker om oplysninger, der udveksles automatisk uden forudgende anmodning, er af ringe kvalitet. 
The statistics reported by Member States on these automatic exchanges of information without request are of poor quality.
Uoverensstemmelser, der navnlig skyldes forskel i opfattelsen af, hvad der skal indberettes, gżr det umuligt at drage meningsfyldte konklusioner p grundlag af de indlžste data. 
Discrepancies mainly due to differing understandings of what constitutes a reportable event make it impossible to draw any meaningful conclusions from the data provided.
I henhold til forordningens artikel 19 kan medlemsstaterne Ń ud over at udveksle kategorier af oplysninger, som er defineret p forhnd Ń spontant sende hinanden alle oplysninger, der kan hjžlpe dem med at ansžtte momsen korrekt. 
In addition to the exchanges of information in predefined categories, Article 19 of the regulation stipulates that Member States may forward to each other spontaneously any information that may help them to effect a correct assessment of VAT.
Det Europžiske Karruselnetvžrk (Eurocanet), som blev ivžrksat p belgisk initiativ og fr stżtte fra Kommissionen gennem Det Europžiske Kontor for Bekžmpelse af Svig, OLAF, er et eksempel p et sdant samarbejde. 
An example for such cooperation is the European Carousel Network (Eurocanet) which was launched at Belgian initiative and receives Commission support through the European Anti-Fraud Office OLAF.
Netvžrket sigter mod at sikre en hurtigere udveksling af mlrettede oplysninger om et begržnset antal virksomheder, som mistžnkes for at vžre involveret i Čmissing traderÇ-svig. 
The network aims to speed up information exchanges on a limited number of targeted companies which are suspected of being involved in missing trader fraud.
Ikke alle medlemsstaterne deltager i denne form for udveksling af oplysninger, og Kommissionen kan ikke g ind og indsamle statistiske data om den. 
For this type of information exchange, in which not all Member States participate, the Commission has no access to collect statistical data.
(1) Jf. artikel 3 og 4 i Kommissionens forordning (EF) nr. 1925/2004 (EUT L 331 af 5.11.2004, s. 
(1) See Articles 3 and 4 of Commission Regulation (EC) No 1925/2004 (OJ L 331, 5.11.2004, p.
(2) Fremsendelse af foruddefinerede oplysninger systematisk og med regelmžssige mellemrum, som fastsžttes p forhnd. 
(2) Systematic communication of predefined information at pre-established regular intervals.
(3) Systematisk fremsendelse af foruddefinerede oplysninger, efterhnden som de foreligger. 
(3) Systematic communication of predefined information, as and when that information becomes available.
C 20/14 DA Den Europžiske Unions Tidende 25.1.2008 55. 
C 20/14 EN Official Journal of the European Union 25.1.2008 55.
Under revisionen blev det konstateret, at oplysninger, der fremsendes uden forudgende anmodning, ikke altid udnyttes hensigtsmžssigt. 
During the audit it was found that information forwarded without prior request was not always adequately used.
Sledes rapporterede Luxembourgs centrale for-bindelseskontor, at det flere gange var blevet anmodet om oplysninger, det allerede spontant havde givet andre medlemsstater. 
The Luxembourg CLO, for example, reported that they had repeatedly received requests for data that they had already provided spontaneously to other Member States.
Ofte indeholder svarene p anmodninger ogs supplerende oplysninger, som der ikke udtrykkeligt er blevet anmodet om, men som anses for nyttige, for eksempel oplysninger om andre erhvervsdrivende, der har forretningsforbindelser med en given virksomhed. 
Extra information is also often given as part of a reply to a request for information, when information is provided which was not explicitly requested but is considered to be useful, for example information about other traders involved in business with a specific company.
Litauens nationale revisionskontor (1) konstaterede under en revision, at denne type supplerende oplysninger, som andre medlemsstater havde givet i deres svar, ikke var blevet meddelt de relevante myndigheder. 
An audit by the Lithuanian National Audit Office (1) found that such additional information provided by other Member States in replies to requests for information was not forwarded to the appropriate authorities.
Informationsudvekslingssystemet VIES 57. 
VAT Information Exchange System (VIES) 57.
VIES er et fžlles edb-net til i vid udstržkning automatisk udveksling af data mellem skattemyndigheder. 
VIES is a common computer network for a largely automated exchange of data between tax administrations.
Via VIES kan de erhvervsdrivende ogs f bekržftet, at deres handelspartnere i andre medlemsstater er registreret. 
It also enables traders to obtain confirmation that their trading partners in other Member States are registered.
VIES-nettet indeholder oplysninger om de momsregistreringsnumre, medlemsstaterne har tildelt, herunder for hvert momsregistreringsnummer oplysninger om udstedelsesdato, den erhvervsdrivendes navn og adresse samt eventuelt sidste gyldig-hedsdato. 
The VIES network provides information on the VAT registration numbers issued by the Member States, including date of issue, traderŐs name, traderŐs address and, where applicable, date of cessation of validity of a VAT number.
Et bestemt momsregistreringsnummers historik, dvs. alle žndringer af alle felter, kan kontrolleres. 
It is possible to check the history of a given VAT number, i.e. all modifications made to its attributes.
Herudover giver medlemsstaterne via VIES andre medlemsstater detaljerede oplysninger om alle deres erhvervsdrivendes leveringer inden for Fžllesskabet. 
Furthermore, Member States communicate through VIES details of all intra-community supplies by their traders to other Member States.
Det sker p grundlag af oversigter, som hver leverandżr inden for Fžllesskabet skal udarbejde for hvert kvartal, og hvor den samlede vžrdi af varer leveret til hver kżber i andre medlemsstater er registreret. 
This is done on the basis of recapitulative statements which are to be drawn up for each calendar quarter by each intra-Community supplier and record the total value of goods supplied to each purchaser in other Member States.
Skattemyndighederne kan krydskontrollere disse oplysninger om leveringer inden for Fžllesskabet med angivelserne fra deres nationale erhvervsdrivende for at afdžkke overtrždelser af momslovgivningen. 
The tax administrations can cross-check this information on intra-Community supplies with declarations made by their national traders to identify breaches of VAT legislation. Timely provision of data 60.
Erhvervsdrivende skal indsende oversigter over alle deres leverancer af varer til momsregistrerede kunder inden for Fžllesskabet. 
Economic operators have to provide recapitulative statements of all their intra-Community supplies of goods to customers holding a VAT identification number.
I henhold til forordningen skal disse oplysninger indlžses i VIES hurtigst muligt og inden for en periode p tre mneder fra udgangen af det kvartal, oplysningerne vedrżrer. 
According to the regulation, this information is to be entered into VIES as soon as possible and, at the latest, within three months of the end of the calendar quarter to which they relate.
Det betyder, at selv nr de erhvervsdrivende indsender deres oversigter i tide, vil oplysninger om leveringer inden for Fžllesskabet i januar, mske fżrst vžre tilgžngelige i VIES i juni, dvs. nžsten seks mneder senere. 
This means that even when traders submit their statements on time, information on intra-community supplies made in January may only be available in VIES in June, i.e. almost six months later.
(1) En offentliggjort revisionsberetning om samarbejde p omrdet udveksling af oplysninger om mervžrdiafgift af 30.6.2006, nr. VA-8000-4-13, s. 
(1) Public audit report on the cooperation in the field of exchange of information on Value added tax, 30 June 2006, No VA-8000-4-13, p.
VIESŐ effektivitet hžmmes af, at det tager s lang tid at indsamle og overfżre data 61. 
Effectiveness of VIES hampered by time taken for data collection and transmission 61.
En ržkke medlemsstater indsamler allerede oplysninger om leveringer inden for Fžllesskabet p mnedsbasis, og SCAC har flere gange drżftet at forkorte fristerne for overfżrsel af oplysninger. 
Several Member States already collect information on intra-Community supplies on a monthly basis, and the reduction of timescales for the transmission of information has been discussed repeatedly by the SCAC.
Medlemsstaterne er dog ikke net til enighed om generelt at bruge kortere overfżrselsintervaller. 
However, an agreement amongst Member States on a general application of shorter transmission periods has not been reached.
Adgang til oplysninger og oplysningernes nżjagtighed 62. 
Access to and accuracy of data 62.
I VIES har hver medlemsstat kun adgang til transaktioner, der involverer statens egne erhvervsdrivende. 
Each Member State has only access in VIES to transactions involving its own traders.
Nr medlemsstaterne har brug for oplysninger om handelstransaktioner mellem andre medlemsstater for at afdžkke mulige netvžrk af bedragere, er de derfor nżdt til at anmode de pgžldende medlemsstater om oplysninger. 
Because of this, whenever Member States, in order to identify possible fraud networks, need information about trade operations between other Member States, they have to send a request for information to the Member States concerned.
Besvarelsen af en sdan anmodning tager tid og lžgger beslag p menneskelige ressourcer i de involverede medlemsstater. 
This takes time to be answered and commits human resources in both Member States.
I henhold til forordningens artikel 22 skal medlemsstaterne sikre, at deres databaser ajourfżres, er komplette og indeholder korrekte oplysninger. 
Article 22 of the regulation requires Member States to ensure that their databases are kept up to date, and are complete and accurate.
Som drżftelserne i SCAC viser, har medlemsstaterne i dag ingen fžlles holdning til, hvordan man kan sikre, at oplysningerne i VIES har den fornżdne kvalitet og er plidelige. 
As discussions in the SCAC show, there is currently no common approach amongst Member States with regard to the question of how to ensure quality and reliability of data in VIES.
I henhold til forordningens artikel 22 skal der fastlžgges kriterier for, hvilke žndringer der ikke er relevante, vžsentlige eller nyttige og derfor ikke behżver at blive foretaget, men det er ikke sket. 
Although required by Article 22 of the regulation, no criteria have as yet been defined to determine which changes are not pertinent, essential or useful and therefore need not to be made.
Ogs i det arbejde, som de nationale revisionskontorer har udfżrt, fremhžves problemet med dataenes plidelighed. 
Work carried out by National Audit Offices also highlights the problem of reliability of data.
Sledes konstateredes det under en parallel revision udfżrt af de overordnede revisionsorganer i Den Tjekkiske Republik og i Den Slovakiske Republik, at dataene blev indberettet forskelligt (2). 
As an example, discrepancies in reporting were identified during an audit conducted in parallel by the Supreme Audit Offices of the Czech Republic and of the Slovak Republic (2).
Forskellene mellem de belżb for leveringer af varer, som afgiftspligtige personer i andre medlemsstater havde indberettet, og de belżb for erhvervelser af varer, som afgiftspligtige personer i Den Tjekkiske Republik eller i Den Slovakiske Reupblik havde indberettet, skyldtes blandt andet, at de enkelte medlemsstater indberetter data om leveringer og erhvervelser inden for Fžllesskabet forskelligt. 
Differences between the values of supplies of goods reported by taxable persons from other Member States and the values of acquisitions of goods reported by taxable persons from the Czech Republic or the Slovak Republic were caused, amongst other things, by differing methods of reporting of data on intra-Community supplies and acquisitions in the individual Member States.
Det indebar for eksempel, at leveringer inden for Fžllesskabet blev anmeldt i leverandżrens oversigt under et andet kvartal end erhvervelser inden for Fžllesskabet i kżberens momsangivelse. 
This involved, for example, the declaration of intra-Community supplies in the supplierŐs recapitulative statement for a different quarter than for intra-Community acquisitions in the acquirerŐs VAT return.
(2) Jf. ČReport on the Results of Parallel Audit of Value Added Tax Administration in the Czech Republic and in the Slovak Republic in 2005Ç. 
(2) See the ÔReport on the Results of Parallel Audit of Value Added Tax Administration in the Czech Republic and in the Slovak Republic in 2005Ő.
25.1.2008 DA Den Europžiske Unions Tidende C 20/15 65. 
25.1.2008 EN Official Journal of the European Union C 20/15 65.
Nogle medlemsstater indsamler allerede sdanne oplysninger fra de erhvervsdrivende, men forelżbig er det kun indlžsningen af oversigter over leveringer i VIES, der er obligatorisk. 
Although some Member States already collect such data from their traders, only the input in VIES of recapitulative statements on supplies is currently mandatory.
De erhvervsdrivendes verifikation af momsregistreringsnumre 66. 
Verification of VAT numbers by traders 66.
I henhold til forordningens artikel 27, stk. 4, kan leverandżrer f bekržftet gyldigheden af en bestemt persons momsregistreringsnummer. 
Article 27(4) of the regulation provides that suppliers can obtain confirmation of the validity of the VAT identification number of any specified person.
Afhžngigt af medlemsstaterne kan anmodninger om validering indgives pr. telefon eller fax eller ad elektronisk vej p et netsted. 
Depending on the Member States, the requests for confirmation can be made by telephone, by fax or electronically on a website.
Siden 2002 har Kommissionen stillet et redskab til rdighed p sit netsted, det skaldte ČVIES VAT number validationÇ, hvor de erhvervsdrivende online kan tjekke, om et momsregistreringsnummer er gyldigt. 
Since 2002, the Commission has made a tool available on its website known as ÔVIES VAT number validationŐ, which enables traders to perform an on-line check of the validity of a VAT number.
11 medlemsstater tillader, at navn og adresse vises, nr nummeret tjekkes, mens yderligere tre medlemsstater kun viser den erhvervsdrivendes navn. 
Eleven Member States allow the display of a traderŐs name and address when checking the number, while a further three Member States display only the name of the trader.
De sidste 13 bekržfter momsnummerets gyldighed, men giver ingen oplysninger om den erhvervsdrivende. 
The other thirteen confirm only the validity of a VAT number without providing any information on the trader.
De oplysninger, der gives, er ikke fuldstžndig plidelige, fordi grundlžggende begreber, som f.eks. en aktivitets start eller ophżr, fortolkes forskelligt, og fordi nogle medlemsstater ajourfżrer deres databaser med tilbagevirkende kraft. 
The information provided is not fully reliable due to different interpretations of basic notions such as the start or end of an activity, and due to the fact that some Member States update their databases with retroactive effect.
Nr databaserne er ajourfżrt med tilbagevirkende kraft, er det vanskeligt for skattemyndighederne at kontrollere, om et bestemt momsnummer var registreret som gyldigt p det tidspunkt, hvor de undersżgte transaktioner blev foretaget. 
Where such updates with retroactive effect have taken place, it is difficult for a tax administration to verify whether a given VAT number was shown as being valid at the time when transactions under examination took place.
Forbedringer af VIESŐ funktionalitet (VIES II) 69. 
Improvements in functionality of VIES (VIES II) 69.
VIES har vžret p plads siden 1992. 
VIES has been in place since 1992.
I 2004 blev det bestemt, at systemet skulle opgraderes, s det var parat til at opfylde nye behov, og der kunne indarbejdes teknologiske forbedringer i det. 
In 2004, it was decided that the system needed an upgrade to be ready for new needs and to incorporate technological improvements.
Det skulle resultere i VIES II, hvor de nye elementer gradvis blev tilfżjet til det eksisterende VIES-system. 
This would result in VIES II, with the new features being gradually added to the existing VIES system.
(1) Oplysninger om resultaterne fra inspektioner af opkržvning af moms-indtžgterne p statens budget i 2004-2005, det overordnede revisionsorgan, juni 2006. 
(1) Information on the Findings of Inspections on Collection by Tax Authorities of State Budget Income Proceeding from Value Added Tax in 2004-2005, Supreme Chamber of Control, June 2006.
Gennemfżrlighedsundersżgelsen af VIES II udpegede seks omrder til videreudvikling: Ń forbedring af indsamlingen af VIES-data Ń forbedring af VIES-dataenes samlede kvalitet Ń indarbejdelse af tjenesteydelser i VIES (B2B) (2) Ń one-stop shop-ordning (3) Ń udveksling af formularer Ń forbedring af de nuvžrende funktioner. 
The feasibility study for VIES II mentioned six areas of development: Ń improvement in the collection of VIES data, Ń improvement in the overall quality of VIES data, Ń inclusion of services in VIES (B2B) (2), Ń one-stop-shop mechanism (3), Ń exchange of forms, Ń enhancement of the current functionality.
Denne gennemfżrlighedsundersżgelse, som var foretaget p grundlag af det omfang og de ml, Kommissionen havde foreslet, blev bekendtgjort p et mżde i SCAC i marts 2004. 
This feasibility study was announced during a SCAC meeting in March 2004, based on the scope and objectives proposed by the Commission.
Man gik ud fra, at žndringen af momsopkržvningssted for tjenesteydelser sandsynligvis ville blive gennemfżrt fra januar 2007, og at one-stop shop-ordningen ville starte i juli 2006, og derfor blev disse to omrder prioriteret hżjt. 
It assumed that the change in the place of taxation of services would probably be implemented from January 2007, and that the one-stop shop mechanism would begin in July 2006. Because of these assumptions, the priority was given to these two areas.
Ingen af formodningerne viste sig at holde stik, s indtil nu har de foranstaltninger, der er blevet truffet, ikke fżrt til nogen relevant forbedring af indsamlingen og den samlede kvalitet af dataene i VIES. 
Since both assumptions proved to be wrong, efforts were made which have so far not resulted in any relevant improvement to the collection and overall quality of VIES data.
Instrumenter til fremme af multilateral kontrol Skatteembedsmžnds tilstedevžrelse i andre medlemsstater 71. 
Instruments for promoting a multilateral control approach Presence of tax officials in other Member States 71.