natgillin/translations-raw huggingface dataset:
Der er bredt formulerede forpligtelser til at give andre medlemsstater oplysninger, men i praksis er udvekslingen begržnset til bestemte kategorier af oplysninger, som medlemsstaterne selv kan vžlge. 
Broad obligations to inform other Member States have been set, but in practice exchange is limited to certain categories of information which are at the discretion of Member States.
I żvrigt udnyttes oplysninger, der gives spontant, ikke altid systematisk (jf. punkt 50-56). 
Furthermore, information provided spontaneously is not always systematically exploited (see paragraphs 50 to 56).
VIES-systemet til udveksling af oplysninger har nogle alvorlige svagheder. 
VIES, the system for information exchange, has serious weaknesses.
Systemet omfatter kun oplysninger om leveringer inden for Fžllesskabet, men ikke om erhvervelser inden for Fžllesskabet. 
The system contains data on intra-Community supplies only, but not on intra-Community acquisitions.
I 2004 blev det bestemt, at systemet skulle opgraderes, men det gr langsomt med at f indfżrt de nye funktioner (jf. punkt 57-70). 
Though a decision to upgrade the system was taken in 2004, progress in implementing new features is slow (see paragraphs 57 to 70).
De redskaber, der er til rdighed med henblik p multilateral kontrol, anvendes sjžldent, selv om der ydes fžllesskabsfinansiering gennem Fiscalis-programmet (jf. punkt 71-77). 
Tools available for a multilateral control approach are rarely used, although Community funding is provided through the Fiscalis programme (see paragraphs 71 to 77).
De fleste af de forslag til forbedring af udvekslingen af oplysninger mellem medlemsstaterne, Kommissionen har stillet via Det Stende Udvalg vedrżrende Administrativt Samarbejde, er ikke blevet fulgt (jf. punkt 78-83). 
Most of the proposals made by the Commission through the Standing Committee on Administrative Cooperation to improve exchange of information between Member States were not followed (see paragraphs 78 to 83).
25.1.2008 DA Den Europžiske Unions Tidende C 20/19 103. 
25.1.2008 EN Official Journal of the European Union C 20/19 103.
En ržkke andre faktorer forhindrer, at potentialet i samarbejdet kan udnyttes fuldt ud. 
A number of other factors prevent the potential benefits of cooperation from being fully exploited.
Eksempler herp er, at der mangler fžlles regler for inddragelse af momsregistreringsnumre, at det er vanskeligt at foretage retsforfżlgning p tvžrs af gržnserne, og at redskaberne til kvantificering og analyse af momssvig er utilstržkkelige (jf. punkt 84-93). 
These include absence of common rules for withdrawing VAT numbers, difficulties in cross-border prosecution and insufficient tools for quantifying and analysing VAT fraud (see paragraphs 84 to 93).
Anbefalinger 104. 
Recommendations 104.
Skal det lykkes at bekžmpe momssvig inden for Fžllesskabet, er medlemsstaterne nżdt til at prioritere det administrative samarbejde hżjere, bde for s vidt angr udveksling af operationelle oplysninger og den administrative forvaltning af dem. 
For combating intra-Community VAT fraud successfully, higher priority needs to be given by Member States to administrative cooperation, in respect of both the operational information exchanges and their administrative management.
Medlemsstaterne bżr opfordre til mere direkte kommunikation mellem det lokale kontrolpersonale, da det er en effektiv mde at f mere gang i udvekslingen af oplysninger p. 
Member States should encourage more direct communication between local inspection staff as an effective way to speed up the exchange of information.
Det ville samtidig żge samarbejdets intensitet og hżjne kvaliteten af de udvekslede oplysninger. 
It would at the same time help to increase the intensity of cooperation and the quality of the information exchanged.
Der er behov for mere effektiv overvgning af medlemsstaternes udveksling af oplysninger, s man sikrer, at problemer hurtigt bliver identificeret og man gr i gang med at lżse dem, og at hver enkelt medlemsstat yder de andre medlemsstater effektiv bistand. 
More efficient monitoring of exchanges of information between Member States is necessary to ensure that problems are swiftly identified and tackled and that each Member State provides effective assistance to other Member States.
Ogs medlemsstaternes egen overvgning af udvekslingen af oplysninger tržnger til at blive forbedret. 
Improvements in Member States own monitoring of exchanges of information would also be needed.
Procedurerne for udveksling af oplysninger uden forudgende anmodning bżr afklares. 
The procedures for exchanges of information without prior request need to be clarified.
Medlemsstaterne bżr systematisk udnytte de oplysninger, der gives spontant. 
Information which is provided spontaneously should be systematically exploited by Member States.
For at f forbedret VIES bżr der tržffes foranstaltninger til a) radikalt at f strammet op p tidsfristerne for indsamling og registrering af oplysninger b) at sikre, at forkerte oplysninger hurtigt korrigeres c) at forbedre den mde, valideringen af momsregistreringsnumre fungerer p d) at udbygge mulighederne for krydskontrol, f.eks. ved at medtage oplysninger om erhvervelser inden for Fžllesskabet e) at give bredere direkte adgang til oplysninger med henblik p at muliggżre multilaterale samrd. 
To improve VIES, action should be taken to (a) radically shorten the timescale for collecting and capturing data; (b) ensure that inaccurate data are swiftly corrected; (c) improve the functioning of the validation of VAT numbers; (d) enhance the possibilities for cross-checks, for example by including data on intra-Community acquisitions; and (e) grant broader direct access to data to enable multilateral consultations.
Det bżr overvejes at indfżre harmoniserede regler for inddragelse af momsregistreringsnumre fra erhvervsdrivende, der er involveret i svigagtig virksomhed. 
The introduction of harmonised rules for withdrawing VAT numbers from traders involved in fraudulent activities should be considered.
Samarbejdet mellem medlemsstaterne kunne mlrettes bedre, hvis der fandtes sammenlignelige oplysninger om momsunddragelse inden for Fžllesskabet. 
Having comparable data on intra-Community VAT evasion would contribute to a better targeted cooperation between Member States.
Kommissionen og medlemsstaterne bżr sammen udvikle en fžlles metode til kvantificering og analyse af momsunddragelse. 
A common approach needs to be developed by the Commission together with the Member States to quantifying and analysing VAT evasion.
Det bżr overvejes, hvordan man forbedrer mulighederne for, at momssvig inden for Fžllesskabet kan retsforfżlges p tvžrs af gržnserne i medlemsstaterne, f.eks. ved at Rdet fortolker konventionen om beskyttelse af De Europžiske Fžllesskabers finansielle interesser anderledes end i dag, hvor den ikke omfatter momsindtžgten. 
It should be considered how to improve cross-border prosecution of intra-Community VAT fraud in the Member States, for example by changing the CouncilŐs current interpretation of the Convention on the protection of the European CommunitiesŐ financial interests which does not include VAT revenue.
For s vidt angr Kommissionens forslag om en supplerende horisontal forordning om gensidig administrativ bistand med henblik p beskyttelse af Fžllesskabets finansielle interesser (1) skal Retten minde om, at den har anbefalet (2), at Kommissionen foretager et grundigt eftersyn af Fžllesskabets lovgivning om bekžmpelse af svig med henblik p at fremsžtte et forslag, som forenkler og konsoliderer denne lovgivning, s man undgr gentagelser, overlapning eller modstridende bestemmelser. 
With regard to the Commission proposal for an additional horizontal regulation on mutual administrative assistance for the protection of the financial interests of the Community (1), the Court recalls its recommendation (2) that the Commission should make an effort to propose a simplification and consolidation of Community anti-fraud legislation with a view to avoiding duplications and overlapping or contradictory provisions.
De eksisterende svagheder i samarbejdet mellem Kommissionen og medlemsstaterne vil kunne afhjžlpes inden for rammerne af et sdant eftersyn. 
Existing weaknesses in cooperation between the Commission and the Member States could be addressed in the framework of such an overhaul.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 8. november 2007. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 8 November 2007.
P Revisionsrettens vegne Hubert WEBER Formand (1) KOM(2006) 473. 
For the Court of Auditors Hubert WEBER President (1) COM(2006) 473.
(2) Jf. punkt 36 i udtalelse nr. 8/2005 om et forslag til Europa-Parlamentets og Rdets forordning om gensidig administrativ bistand med henblik p beskyttelse af Fžllesskabets finansielle interesser mod svig og enhver anden ulovlig aktivitet (EUT C 313 af 9.12.2005, s. 
(2) See paragraph 36 of Opinion No 8/2005 on a proposal for a Regulation of the European Parliament and of the Council on mutual administrative assistance for the protection of the financial interests of the Community against fraud and any other illegal activities (OJ C 313, 9.12.2005, p.
C 20/20 DA Den Europžiske Unions Tidende 25.1.2008 KOMMISSIONENS SVAR RESUM I-VII. 
C 20/20 EN Official Journal of the European Union THE COMMISSIONŐS REPLIES SUMMARY I-VII.
Kommissionen er i vid udstržkning enig i Revisionsrettens bemžrkninger. 
The Commission largely agrees with the observations made by the Court of Auditors.
Rettens analyse ligger p linje med Kommissionens vurdering i en meddelelse, der blev offentliggjort i maj 2006 (1), og hvori den fast-slog: ČEUŐs retlige ramme for det administrative samarbejde blev udvidet for nogle r siden (2), men det m erkendes, at medlemsstaterne ikke udnytter de nye muligheder, der derved er opstet, tilstržkkeligt, og det omfang, hvori det administrative samarbejde benyttes, str ikke i noget rimeligt forhold til den EU-interne sam-handels stżrrelse.Ç Kommissionen fortsžtter sine bestržbelser for at forbedre det administrative samarbejde mellem EUŐs medlemsstater. 
The CourtŐs analysis is in line with the assessment made by the Commission in a communication published in May 2006 (1): the legal framework for administrative cooperation in the field of VAT was reinforced some years ago (2), but the Member States do not yet make sufficient use of the new possibilities offered, and the level of administrative cooperation is not commensurate with the size of intra-Community trade.
I fortsžttelse af offentliggżrelsen af ovennžvnte meddelelse i maj 2006 er der indledt en politisk debat med alle berżrte parter om en EU-strategi for bekžmpelse af svig. 
Following the publication of the above-mentioned communication in May 2006, a political debate has been launched with all the parties concerned on an anti-fraud strategy at European level.
Ud over det stende udvalg vedrżrende administrativt samarbejde (3) Ń hvis drżftelser og beslutninger mest er af teknisk art Ń er der oprettet en mere politisk orienteret strategigruppe vedrżrende bekžmpelse af skattesvig. 
Besides the Standing Committee on Administrative Cooperation (3) Ń whose discussions and decisions have a more technical nature Ń a more policy oriented Anti Tax Fraud Strategy-Group has been created.
Beslutninger om administrativt samarbejde p EU-plan kan kun tržffes ved enstemmighed blandt samtlige medlemsstater. 
Decisions on administrative cooperation at the Community level can only be taken by a unanimous vote of all Member States.
Hvad angr rammen for udveksling af oplysninger uden forudgende anmodning, fastsls det udtrykkeligt i artikel 18 i Rdets forordning (EF) nr. 1798/2003 Ń og bekržftes i artikel 5 i Kommissionens forordning (EF) nr. 
With regard to the framework for the exchanges of information without prior request, Article 18 of Council Regulation 1798/2003 Ń as confirmed in Article 5 of Commission Regulation 1925/2004 Ń expressly provides that each Member State shall determine whether it will take part in the exchange of a particular (sub)category of information, and how it will do this.
Denne bestemmelse var resultatet af et politisk kompromis, som var nżdvendigt for at opn enstemmighed i Rdet (som kržvet i henhold til traktatens artikel 93). 
This text was the result of a political compromise, necessary to obtain unanimity in the Council (as required for acts based on Article 93 of the Treaty).
BEMŽRKNINGER 20. 
20.
De statistiske oplysninger, medlemsstaterne har fremsendt, viser: Ń en stigning i antallet af anmodninger om udveksling af oplysninger mellem EU-15 i perioden efter 1.1.2004, i forhold til perioden inden denne dato, og Ń en hastig stigning i antallet af anmodninger om udveksling af oplysninger mellem EU-15 og EU-10. 
Ń Ń The statistics communicated by the Member States show: an increase of information exchange requests amongst the EU-15 in the period after 1.1.2004, compared to the period before that date, and a rapid development of the exchange of information requests between EU-15 and EU-10.
(1) Meddelelse fra Kommissionen til Rdet, Europa-Parlamentet og Det Europžiske Żkonomiske og Sociale Udvalg om det nżdvendige i, at der udvikles en samordnet strategi til forbedring af bekžmpelsen af skattesvig (KOM(2006) 254 af 31.5.2006). 
(1) Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud, COM(2006) 254 of 31.5.2006.
1798/2003 af 7.10.2003 om administrativt samarbejde vedrżrende mervžrdiafgift (EUT L 264 af 15.10.2003, s. 
(2) CouncilRegulation(EC)No1798/2003of7October2003onadmin-istrative cooperation in the field of VAT (OJ L 264, 15.10.2003, p.
1) og Kommissionens forordning (EF) nr. 1925/2004 af 29.10.2004 om gennemfżrelsesbestemmelser til visse bestemmelser i Rdets forordning (EF) nr. 
1) and Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of VAT (OJ L 331, 5.11.2004, p.
(3) Dette stende udvalg om administrativt samarbejde (SCAC) er oprettet i overensstemmelse med artikel 44 i Rdets forordning (EF) nr. 
(3) This Standing Committee on Administrative Cooperation (SCAC) has been established in accordance with Article 44 of Council Regulation (EC) No 1798/2003 to assist the Commission in implementing the Council Regulation.
25.1.2008 DA Den Europžiske Unions Tidende C 20/21 21. 
25.1.2008 EN Official Journal of the European Union C 20/21 21.
P trods af den stigende udveksling af oplysninger stod omfanget af administrativt samarbejde i disse r ikke i et rimeligt forhold til omfanget af samhandelen inden for EU (1). 
Despite the increase of the information exchanges, the level of administrative cooperation in these years was not commensurate with the size of intra-Community trade (1).
P grund af de begržnsede muligheder (f.eks. menneskelige ressourcer) lžgger medlemsstaterne mere vžgt p kontrol baseret p risikoanalyse. 
Given the limits of their possibilities (e.g. human resources), Member States attach great interest to controls based on a risk analysis.
22-23. 
22-23.
Hensigten med den nye lovgivning var at fremme decentralisering, da mere direkte kontakter mellem lokale tjenester kan gżre det administrative samarbejde hurtigere og mere effektivt (2). 
The intention of the new legislation was to facilitate decentralisation: more direct contacts between local services can make the administrative cooperation more efficient and faster (2).
En sikker elektronisk kommunikationskanal mellem de lokale kontorer i de forskellige medlemsstater vil vžre til rdighed fra slutningen af 2007 til stżtte for en sdan decentraliseret kommunikation. 
A secured electronic communication channel between local offices in different Member States will be available from the end of 2007, in order to support such decentralised communication.
Ansvaret for den administrative struktur i medlemsstaterne ligger dog hovedsagelig hos medlemsstaternes selv. 
However, the administrative organisation in the Member States is primarily the responsibility of the Member States.
24-31. 
24-31.
De statistiske oplysninger, der hvert r indsamles og forelžgges p SCAC-mżderne, afslżrer et problem med for sene svar. 
The statistics that are collected annually and presented in the SCAC meetings, reveal a problem of late replies.
Kommissionen er klar over problemet og har gentagne gange taget det op p SCAC-mżderne og opfordret medlemsstaterne til at nedbringe forsinkelserne og give forelżbige svar, nr de ikke kan overholde tidsfristerne. 
The Commission is aware of this problem and addresses it repeatedly in these SCAC meetings, urging the Member States to reduce the delays and to provide interim replies when they are unable to reply within the deadlines.
Kommissionen har truffet en ržkke initiativer for at forbedre situationen. 
The Commission has taken several initiatives to improve this situation.
De nye initiativer vedrżrer: Ń automatiseret direkte elektronisk adgang til data Ń hurtigere og mere detaljeret informationsudveksling Ń anmodninger fra en medlemsstat vedrżrende transaktioner, der involverer to andre medlemsstater. 
These new initiatives relate to: Ń automated direct access to data, Ń more rapid and more detailed information exchange, Ń third Member StatesŐ requests.
Drżftelserne med medlemsstaterne om disse initiativer foregr lżbende inden for strategigruppen vedrżrende bekžmpelse af skattesvig. 
Discussions with the Member States on these inititatives are ongoing within the Anti Tax Fraud Strategy-Group.
Den administrative struktur i medlemsstaten er hovedsageligt et nationalt anliggende. 
The functioning of the administrative organisation within the Member States is primarily a national issue.
Kommissionen deler dog Revisionsrettens bekymring, og den har gentagne gange taget problemet op p SCAC-mżderne. 
However, the Commission shares this concern expressed by the Court of Auditors and has repeatedly drawn Member StatesŐ attention to it at SCAC meetings.
I sin meddelelse fra maj 2006 refererede Kommissionen ogs til Rdets ad hoc-gruppe om skattesvig, som havde ppeget, at en manglende administrativ kultur vedrżrende EU var en hindring for bekžmpelsen af svig (3). 
In its Communication of May 2006, the Commission also referred to the Council ad hoc group on tax fraud, which had identified the absence of a Community administrative culture as an obstacle to the fight against fraud (3).
De lokale skattekontorer bżr anvende de instrumenter, der er udviklet til at lette det administrative samarbejde (og anvende dem korrekt): Ń Der er udarbejdet standardformularer, som er godkendt af medlemsstaterne. 
Local tax offices should use (correctly) the instruments developed to facilitate the administrative cooperation: Ń standard forms have been prepared and agreed upon by the Member States.
(1) Jf. 
(1) Cf.
KOM(2006) 254 af 31.5.2006, punkt 2.1. 
COM(2006) 254 of 31.5.2006, point 2.1.
(2) Forordningen gav mulighed for decentraliseret samarbejde som omhandlet i Kommissionens forslag til forordningen (EFT C 270 E af 25.9.2001, s. 
(2) The regulation provided for the possibility of decentralised cooperation, following the suggestion made in the CommissionŐs proposal for the regulation (OJ C 270 E, 25.9.2001, p.
87), (KOM(2001) 294 af 18.6.2001). 
87), COM(2001) 294 of 18.6.2001).
(3) KOM(2006) 254 af 31.5.2006, punkt 3.1. 
(3) COM(2006) 254 of 31.5.2006, point 3.1.
Desuden er nye elektroniske formularer i XML-format under udvikling og vil blive anvendt fra begyndelsen af 2008. 
In addition, new electronic forms in XML format are being developed and will be used from the beginning of 2008.
Disse formularer vil vžre lettere at anvende end de nuvžrende elektroniske formularer, og strukturen i dem vil ikke kunne žndres. 
These forms will be easier to use than the current electronic forms and their structure will not be alterable.
Antallet af fejl skulle sledes kunne nedbringes. 
The number of mistakes should thus be reduced.
Ń CCN/CSI-nettet giver medlemsstaterne en sikker og hurtig kommunikation mellem de centrale forbindelseskontorer. 
Ń the CCN/CSI network enables Member States to have a secure and fast communication between the Central Liaison Offices.
Desuden vil de lokale kontorer have en sikker elektronisk kommunikationskanal til rdighed fra slutningen af 2007. 
Moreover, a secured electronic communication channel will also be available to local offices as from the end of 2007.
38-42. 
38-42.
Organisationsstrukturen i de kompetente myndigheder i medlemsstaterne (og fordelingen af deres territoriale eller operationelle ansvar) henhżrer under den nationale kompetence. Strukturen bżr vžre i overensstemmelse med EU-lovgivningen og bżr ikke hžmme det administrative samarbejde med andre medlemsstater. 
The administrative organisation of the competent authorities within the Member States (and the division of their territorial or operational responsibility) is a national competence; it should be in conformity with the EU legislation and it should not hamper the functioning of the administrative cooperation with other Member States.
De nationale centrale forbindelseskontorers funktion vil indg i den evaluering, der vil blive offentliggjort i 2008. 
The functioning of the national CLO structures will be part of the forthcoming evaluation to be published in 2008.
Kommissionen foreslog allerede p SCAC-mżdet i december 2006, at der skulle indfżres en feedback-mekanisme. 
The Commission already suggested the introduction of a feedback mechanism at the SCAC meeting of December 2006.
Dette ville żge interessen for en (spontan) udveksling af oplysninger. 
This could enhance the motivation for the exchange of (spontaneous) information.
Medlemsstaterne var positivt indstillet over for iden, som vil blive yderligere uddybet i 2008. 
Member States showed goodwill to this idea, which will be further explored in 2008.
Hvad angr rammen for udveksling af oplysninger uden forudgende anmodning, fastsls det udtrykkeligt i artikel 18 i Rdets forordning (EF) nr. 1798/2003 Ń og bekržftes i artikel 5 i Kommissionens forordning (EF) nr. 
With regard to the framework for the exchanges of information without prior request, Article 18 of Council Regulation 1798/2003 Ń as confirmed in Article 5 of Regulation 1925/2004 Ń expressly provides that each Member State shall determine whether it will take part in the exchange of a particular (sub)category of information, and how it will do this.
Denne sžrlige definition af (under)kategorier af oplysninger, der udveksles uden anmodning, skyldes, at da bestemmelsen blev vedtaget, var tilgžngeligheden af disse (under)kategorier af oplysninger forskellig, alt efter hvilken medlemsstat der var tale om (p grund af, at metoderne til at indsamle og lagre de pgžldende oplysninger var forskellige). 
This particular ÔdefinitionŐ of the (sub)categories of information exchanged without prior request, can be explained by the fact that when this provision was adopted, the availability of these (sub)categories of information was different from Member State to Member State (because of different methods to collect and to store the information concerned).