natgillin/translations-raw huggingface dataset:
Bekæmpelsen af svig er generelt præget af mangel på en samlet strategi med heraf følgende risiko for, at snævre nationale interesser får forrang, hvilket kan føre til spredning af indsatsen og ineffektiv udnyttelse af (51) »Retningslinjer vedrørende kontrol med det afgiftsfrie salg i Fællesskabet som vedtaget af Ministerrådet den 14. december 1992«. 
Generally speaking, the fight against fraud is characterised by the absence of an integrated strategy, with the risk that priority would be given to a view that is limited to the national context, which may result in a (51) ÔGuidelines for checks on tax free sales agreed by the Council of Ministers of 14 December 1992.Ő Doc.
KOM(96) 245 endelig udg. af 26. juli 1996, bilag 3. 
COM(06) 245 final of 26 July 1996.
(52)Rapport om medlemsstaternes forhandlerkontrolsystemer. 
(52) Report on systems for checks at sales outlets implemented by the Member States.
KOM(96) 245 endelig udg. af 26.7.1996. de disponible midler. Dette gælder især, når den svigagtige handling ikke har budgetmæssige følger for en medlemsstat, som derfor ikke har grund til at gribe ind (jf. navnlig 2.2–2.8, 3.12, 3.15–3.17, 3.20–3.21, 3.28, 3.35–3.37, 3.39, 3.44–3.45, 3.47–3.48). 
This is particularly the case where the fraud has no budgetary effects in a Member State and that State therefore has no reason to take action (see, in particular, paragraphs 2.2 to 2.8, 3.12, 3.15 to 17, 3.20 to 3.21, 3.28, 3.35 to 3.37, 3.39, 3.44 to 3.45, 3.47 to 3.8).
Ligesom tilfældet er for Fællesskabets forsendelses-ordning, kan det indvirke på momsopkrævningen, da »Den Europæiske Union nu er fanget i en af sine egne grundlæggende selvmodsigelser: Den har et indre marked, hvor personer og varer bevæger sig frit over de interne grænser, samtidig med at de myndigheder, der har til opgave at forvalte og holde orden på dette marked, fortsat er bundet af de samme grænser. 
As for Community transit, the collection of VAT may be affected because Ôthe European Union is caught in a contradiction of its own making: it has a single market in which persons and goods move freely across internal borders, while the authorities charged with administering and policing that market remain constrained by those same borders.
I praksis findes der et indre marked for bedrageri, men ikke for lovhånd-hævelse«(53). 
In practice there exists a single market for fraud but not for law enforcementŐ (53).
Rettens undersøgelse af omfanget af de mistede momsindtægter (interne og tværnationale) viser i øvrigt, at der er tale om store beløb (54). 
Moreover, work carried out by the Court on the evaluation of overall losses of VAT tax revenue, both internal and intra-Community, has shown that these losses are considerable (54).
En ensartet retlig definition af strafbare tilfælde, retsforfølgningsprocedurer og sanktioner ville føre til, at samme adfærd straffes på samme måde i alle medlemsstaterne. 
A comparable legal definition of cases that are liable for prosecution, procedures for taking legal action and applicable sanctions should result in the same behaviour being punished in an equivalent way in each Member State.
Forskelle i de nationale definitioner af svig og dermed i de anvendte sanktioner kan svække den afskrækkende virkning, strafforfølgningen af de svigagtige handlinger har. 
Differences in the national definitions of fraud as well as, consequently, in the punishments applied can reduce the dissuasive impact of the prosecution of fraudulent activities.
Det samme gælder for de særlige nationale regler for idømmelse af straf og forældelse (jf. navnlig 2.1, 2.4–2.8). 
The same is true for national peculiarities in respect of reductions in fines and statutes of limitation (see, in particular, paragraphs 2.1 and 2.4 to 2.8).
For at afhjælpe de mangler og uoverensstemmelser, der skader bekæmpelsen af svig og det strafferetlige samarbejde medlemsstaterne imellem, er der indgået en konvention om beskyttelse af Fællesskabets finansielle interesser. 
In order to make good shortcomings and incompatibilities that adversely affect the fight against fraud and legal cooperation between Member States in criminal matters, a Convention has been concluded for the protection of the CommunityŐs financial interests.
Konventionen, der blev underskrevet i 1995, men som endnu ikke er trådt i kraft, skal sikre større overensstemmelse mellem medlemsstaternes strafferetlige bestemmelser ved at fastsætte normer for mindstestraf. 
This Convention, which was signed in 1995 but has not yet come into force, was meant to ensure greater compatibility between the provisions of the criminal law in the various Member States by setting up minimum penal standards.
På trods af, at momsindtægterne finansierer næsten halvdelen af Fællesskabets budget, er momsindtægter ikke omfattet af konventionen. Derfor er beskyttelsesniveauet for disse egne indtægter ikke ens i samtlige medlemsstater (jf. navnlig 2.2–2.3). 
The fact that the VAT resource was excluded from its scope means that there will not be an identical level of protection for this resource in all the Member States, even though it contributes nearly half of the Community budget (see, in particular, paragraphs 2.2 to 2.3).
De lovgivningsmæssige og administrative forskelle er risici, som kan udnyttes af personer, som kender smuthullerne i de forskellige retlige systemer. Forskellene i medlemsstaternes evne til at bekæmpe svig effektivt er også risici. 
The differences in legal and administrative frameworks constitute a series of risk factors that are likely to be used by tax evaders who know how to exploit the loopholes in the various legal systems.
Harmonisering af de nationale myndigheders (53) Dok. 
In this context, (53) Doc.
PE 220.895/endelig (A4-0053/97) af 20. februar 1997, bind I, afsnit 10.5.2. (54) Jf. 
PE 220.895/def (A4-0053/97) of 20 February 1997, volume I paragraph 10.5.2.
6/98 »Status over ordningen for moms-og BNI-indtægter«, punkt 4.16–4.19. C 356/14 De Europæiske Fællesskabers Tidende 20.11.98 DA kontrolmetoder og -strategier vil gøre det muligt at bekæmpe et fænomen, der bliver stadig mere multinatio-nalt, mere effektivt (jf. navnlig 3.6–3.8). 
C 356/14 Official Journal of the European Communities 20.11.98 EN an attempt on the part of the national authorities to align their inspection methods and strategies more closely would make it possible to increase the efficacy of the fight against a phenomenon that is becoming increasingly multinational (see, in particular, paragraphs 3.6 to 3.8).
Kommissionens ansvar for gennemførelsen af fællesskabsretten i medlemsstaterne og momsunddragelsernes virkninger på fællesskabsbudgettet kræver en mere beslutsom indsats. 
The CommissionŐs responsibilities with regard to the application of Community law in the Member States and the effects of VAT fraud on the Community budget require the implementation of more incisive measures.
De seminarer og andre uddannelsesini-tiativer, som Kommissionen står for, giver de nationale embedsmænd mulighed for at udveksle nyttige erfaringer. 
The courses and other training initiatives that it organises make it possible to carry out useful exchanges of experiences among national departments.
Disse foranstaltninger kan imidlertid ikke fratage Kommissionen ansvaret for at påvise manglerne i de nationale systemer til bekæmpelse af svig og ansvaret for at foreslå de pågældende medlemsstater egnede løsninger på problemerne (jf. navnlig 3.22–3.26, 3.38–3.42, 3.48). 
However, these measures cannot relieve it of its responsibility for identifying malfunctions in the national systems in the field of the fight against fraud and putting forward adequate remedies to the Member States concerned (see, in particular, paragraphs 3.22 to 3.26, 3.38 to 3.42 and 3.48).
Med udsigten til, at der bliver vedtaget en endelig ordning, skal en række forudsætninger opfyldes. 
The prospect of the adoption of definitive arrangements implies compliance with a number of preconditions.
Flere af dem var allerede en betingelse for, at den nuværende ordning kunne fungere ordentligt, så der bør snarest muligt gøres noget på dette område. 
Some of these would already be necessary for the smooth operation of the current system. Arrangements should therefore be made for them to be implemented without delay.
Forskellene i anvendelsen af momslovgivningerne har skabt en yderst kompleks situation og total mangel på retssikkerhed for de fleste erhvervsdrivende, hvilket i øvrigt kan være til fordel for overtræderne af momslovgivningen. 
The fact is that differences in the application of VAT legislation have created an extremely complex situation as well as a total absence of legal certainty for the majority of traders (which, moreover, may well benefit the tax-evaders).
Et andet område, der kræver hurtig handling, er harmoniseringen af de nationale myndigheders indsats (jf. navnlig 1.10–1.15). 
The harmonisation of the performance of the various national authorities constitutes another field in which urgent action is necessary (see, in particular, paragraphs 1.10 to 1.15).
Det nuværende overgangssystem indeholder særord-ninger, som dels er meget vanskelige at kontrollere, dels giver mulighed for svig og konkurrencefordrejning. 
The current transitional system included exceptional or individual arrangements which are very difficult to audit, and which give rise to possibilities of fraud and the distortion of competition.
Medlemsstaterne og Kommissionen bør overveje disse ordningers berettigelse og sikre sig, at der indføres virkelig effektive kontrolsystemer (jf. navnlig 3.43–3.47). 
The Member States and the Commission should ask themselves whether these arrangements are justified and guarantee the setting-up of truly effective audit systems (see, in particular, paragraphs 3.43 to 3.47).
Forbedring af det administrative samarbejde og udvekslingen af oplysninger mellem medlemsstaterne 4.9. 
Improving administrative cooperation and exchanges of information between Member States 4.9.
Instrumenterne til brug for samarbejdet mellem medlemsstaterne udnyttes ikke fuldt ud, selv om Rettens og visse nationale kontrolinstansers undersøgelser viser, at når instrumenterne rent faktisk bruges, har det som regel en positiv virkning på retsforfølgningen af de afslørede tilfælde af svig. 
The instruments for cooperation between Member States are not being fully used, despite the fact that a study carried out by the Court and certain national audit institutions has shown that, when used, they generally give added benefits in terms of the prosecution of fraud that is detected.
Den manglende udnyttelse skyldes ofte procedurernes langsommelighed og manglende kendskab til de eksisterende instrumenter hos især de lokale myndigheder. 
Slow procedures and even an ignorance of existing instruments, in particular on the part of the local authorities, often explain this under-use.
Instrumenterne bør derfor gøres langt mere anvendelige, ligesom der bør gøres en indsats for at gøre medlemsstaterne mindre forbeholdne over for systemet med udveksling af oplysninger om svig (jf. navnlig 3.15–3.17). 
These instruments should therefore be made usable on a wide scale and Member States should lift their current reservations, in particular with regard to exchanging information on fraud cases (see, in particular, paragraphs 3.15 to 3.17).
Oplysningerne om samhandelen inden for Fællesskabet bør, uanset hvor de kommer fra, forbedres væsentligt, og især må oplysningerne gøres mere udtømmende, hvis de skal være til nogen nytte i bekæmpelsen af svig (jf. navnlig 3.18–3.19). 
If it is to be successfully used in the fight against fraud, information on intra-Community transfers of goods, from any useful source, needs to be considerably improved in terms of quality, in particular as regards its exhaustiveness (see, in particular, paragraphs 3.18 to 3.19).
Da tidsfaktoren ofte spiller en væsentlig rolle i svigmekanismerne, bør medlemsstaternes skattemyndigheder have lettere og hurtigere adgang til at samarbejde (jf. navnlig 3.20–3.21). 
Given that the time factor often plays an important role in fraud systems, the opportunities available for cooperation between the tax authorities of the Member States should be made easier and faster (see, in particular, paragraphs 3.20 to 3.21).
Evalueringsinstrumenter 4.12. 
Assessment tools 4.12.
Risikoanalyse kan være en hjælp, når kontrolarbejdet skal prioriteres. Men for at bekæmpe momssvig effektivt skal medlemsstaterne indføre systemer til vurdering af problemets omfang. Især bør det regelmæssigt undersøges, hvor effektivt kontrolforanstaltningerne fungerer, ligesom kontrolresultaterne bør evalueres (jf. navnlig 3.6). 
Risk analysis enables the ranking of checks in order of priority. However, in order to fight effectively against VAT fraud, Member States should set up systems capable of appraising the extent of the fraud and, above all, capable of periodically evaluating the effectiveness and results of their audit measures (see, in particular, paragraph 3.6).
Hvad angår inddrivelse af unddragne beløb, bør medlemsstaterne have oplysninger om de foretagne berigtigelser og de inddrevne beløb, så de kan måle, hvor effektivt deres kontrolprocedurer fungerer og få klarlagt fænomenets omfang (jf. navnlig 3.14). 
With regard to the recovery of evaded taxes, and in order to be able to assess the efficacy of their verification procedures and appreciate the scale of the phenomenon, the Member States should acquire information on any adjustments that have been carried out and the amounts finally recovered (see, in particular, paragraph 3.14).
Kommissionen er forpligtet til at udarbejde rapporter, og ved samme lejlighed burde indsatsen og fremskridtene på både fællesskabsplan og nationalt plan evalueres (jf. navnlig 3.23–3.25). 
The reports that the Commission is asked to submit ought to provide an occasion for the assessment of the efforts and progress that have been made at both Community and Member State level (see, in particular, paragraphs 3.23 to 3.25).
Vedtaget af Revisionsretten i Luxembourg på mødet den 2. juli 1998. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 2 July 1998.
20.11.98 De Europæiske Fællesskabers Tidende C 356/15 DA 1. 
20.11.98 Official Journal of the European Communities C 356/15 EN 1.
MOMS OG MOMSINDTÆGTER Revision foretaget af Retten sammen med visse nationale revisionsorganer 1.16. 
VAT AND THE VAT RESOURCE Audits carried out by the Court together with certain national audit institutions 1.16.
Kommissionen er både enig med Revisionsretten i, at VIES-systemet stadig lider af visse mangler, og at de nationale kontrolmetoder ikke i tilstrækkelig grad tager hensyn til risikoen for momsunddragelse som følge af afskaffelsen af de fiskale grænser. 
The Commission would agree with the Court both that the VIES still suffers from shortcomings and that national control methods do not sufficiently take into account the risks of evasion linked to the abolition of fiscal frontiers.
Specielt er det administrative samarbejde endnu ikke i det daglige blevet integreret i de nationale kontrolmetoder. 
In particular administrative cooperation has still not been integrated into day-to-day national control methodology.
På baggrund af Revisionsrettens bemærkninger i sin årsberetning om regnskabsåret 1995 har Kommissionen taget skridt til nøjere at kontrollere udviklingen med hensyn til medlemsstaternes momsprovenu. 
Following the remarks of the Court in its annual report concerning the financial year 1995, the Commission has taken steps to monitor more closely the evolution of Member StatesŐ VAT revenue.
Resultaterne af de bilaterale drøftelser, der efterfølgende har fundet sted med alle medlemsstaterne, blev drøftet på mødet mellem direktørerne for indirekte beskatning den 24. marts 1998. 
The results of the bilateral discussions that subsequently took place with all Member States were discussed at the meeting of Deputy Directors-General for Indirect Taxation on 24 March 1998.
Ved den lejlighed tilsluttede medlemsstaterne sig den operationelle procedure, Kommissionen havde foreslået med hensyn til automatisk meddelelse til Kommissionen af oplysninger om momsindtægter og om årsagerne til ændringer i disse. 
On this occasion, the Member States concurred with the operational procedure proposed by the Commission concerning the automatic transmission to the Commission of information about VAT receipts and about the reasons explaining their evolution.
MOMSSVIG INDEN FOR FÆLLESSKABET Ingen fælles definition af svig 2.3. 
VAT FRAUD IN INTRA-COMMUNITY TRADE No single definition of fraud 2.3.
Kommissionen beklager, at Rådet har indtaget den holdning, at moms ikke skal omfattes af konventionen, hvilket er i strid med Fællesskabets og medlemsstaternes finansielle interesser. 
The Commission regrets that the Council has taken the position that VAT should be excluded from the scope of the convention, contrary to the financial interests of the Community and the Member States.
BESKYTTELSE AF FÆLLESSKABETS FINANSIELLE INTERESSER PÅ OMRÅDET MOMS I FORBINDELSE MED SAMHANDELEN MELLEM MEDLEMSSTATERNE Medlemsstaternes indsats Kontrolstrategier 3.6. 
THE PROTECTION OF THE COMMUNITYŐS FINANCIAL INTERESTS AS REGARDS VAT ON INTRA-COMMUNITY TRADE The action taken by the Member States Audit strategies 3.6.
Kommissionen er alvorligt bekymret over dette problem, som er fælles for mange medlemsstater. 
The Commission is deeply concerned about this problem, which affects many Member States.
Detaljerede og nøjagtige tal for resultaterne af indsatsen for at bekæmpe svig er, som Revisionsretten siger, et vigtigt led til at skaffe feedback til forbedring af metoderne til bekæmpelse af svig. 
Detailed and accurate figures on the results of anti-fraud efforts are an essential tool, as the Court says, in providing feedback to improve anti-fraud methods.
Kommissionen er enig i, at det også — selv om der foretages omfattende kontrol af tilbagebetaling af moms — er nødvendigt at foretage kontrol af tidligere af sælgeren fakturerede momsbetalinger. 
The Commission agrees that, even though verification of repayments of tax is very important, there is also a need to check previous payments of VAT invoiced by suppliers.
En medlemsstat har været banebrydende med hensyn til denne form for kontrol af »revisionsbordet«, og Kommissionen har i sin tredje rapport i henhold til artikel 12 anbefalet mere omfattende brug af denne form for kontrol. 
One Member State has pioneered this form of Ôchain of transactionsŐ control and the Commission has recommended its wider use in its third Article 12 report.
Afstemning af data 3.11. 
The reconciling of data 3.11.
Kommissionen er enig i Revisionsrettens opfattelse af disse uoverensstemmelser. 
The Commission shares the CourtŐs view of these divergences.
Kommissionen understregede i sin tredje artikel 12-rapport behovet for hurtig adgang til alle relevante informationskilder. 
The Commission emphasised in its third Article 12 report the need for rapid access to all relevant sources of information.
Kommissionen er enig i, at det er vigtigt for medlemsstaterne at være godt informeret om hinandens afgiftsordninger og myndigheder. 
The Commission agrees that it is important for the Member States to be well informed about each otherŐs tax systems and administration.
Kommissionen selv har en vigtig opgave med hensyn til at udbrede disse oplysninger. 
The Commission itself has a role to play in disseminating this information.
Omfanget af dette arbejde (og den dermed følgende oversættelsesbyrde) må ikke undervurderes. 
The extent of such a massive task (and the consequent burden of translation) should not be underestimated.
Inden for rammerne af Matthaeus-afgiftsprogrammet har Kommissionen rundsendt grundlæggende vejledninger til alle de nationale afgiftsmyndigheder på tre sprog. 
In the context of the Matthaeus-Tax programme, the Commission has circulated basic guides to all the national tax administrations in three languages.
Fiscalis-programmet indeholder en bestemmelse om, at Fællesskabet skal udarbejde manualer og vejledninger om de nationale ordninger og myndigheder. 
There is provision under the Fiscalis programme for manuals and guides to national systems and administrations to be developed by the Community in the future.
Kommissionen deler Revisionsrettens bekymring over, at den ikke er i stand til at opnå nogen aftale med medlemsstaterne om, hvilke specifikke oplysninger der skal udveksles. 
The Commission shares the concerns of the Court that it is unable to reach any agreement with the Member States on the specific information to be exchanged.
Medlemsstaterne tilslutter sig fortsat principielt dette samarbejde, men afviser samtidig at foretage nogen klart defineret informationsudveksling på EU-plan. 
The Member States continue to express their commitment to the idea in principle while simultaneously refusing to agree to any specific exchanges of information at Community level.
Revisionsrettens bemærkning afspejler svagheden ved fakultative bestemmelser i EU-lovgivningen om informationsudveksling. 
This remark of the Court demonstrates the weakness of optional provisions in Community legislation on information exchange.
Medlemsstaterne udnytter sjældent fordelene ved sådanne fakultative bestemmelser, og derfor må man sætte spørgsmålstegn ved deres hensigtsmæssighed på dette område. 
The Member States rarely make use of such provisions, which raises questions about their suitability in this area.
Kommissionen har konsekvent opfordret medlemsstaterne til at afhjælpe disse svagheder. 
The Commission has consistently urged the Member States to remedy these weaknesses.
Imidlertid bør brugen af VIES-systemet som kontrolmetode med en sådan krydskontrol ikke overvurderes. 
Nevertheless the use of the VIES as a control method through such cross-checking should not be over-emphasised.
Kommissionen deler Revisionsrettens bekymring gående ud på, at omkostningerne ved at opfylde disse KOMMISSIONENS SVAR 
The Commission shares this concern that the cost of fulfilling these research requirements will exceed the COMMISSIONŐS REPLIES
C 356/16 De Europæiske Fællesskabers Tidende 20.11.98 DA kontrolkrav vil være for store i forhold til det kontrolmæssige udbytte. 
C 356/16 Official Journal of the European Communities 20.11.98 EN benefit in control terms.
Kommissionen er også enig i, at VIES-systemet ikke kan tilpasses sektormæssige undersøgelser. 
The Commission also agrees that the VIES is unsuitable for sectoral research.
Kommissionen konkluderer, at VIES-systemets begrænsninger som et fremtidigt kontrolværktøj er indlysende. 
The Commission concludes that the limits of the VIES as a control tool for the future are clear.
EU-værktøjer, der tager hensyn til rentabiliteten, og som sætter medlemsstaterne i stand til at prioritere i forhold til risikoen, er den eneste langsigtede løsning. 
Community tools which take into account the cost-benefit and which enable Member States to prioritise according to risk are the only long-term solution.
EU-værktøjer, der indebærer en sektormæssig behandling af problemerne, er også vigtige fremover. 
Community tools which include a sectoral approach are also essential in future.
Kommissionen er enig i Revisionsrettens analyse. 
The Commission shares the CourtŐs analysis.
Udveksling af informationer om fiktive selskaber og de ansvarlige for disse er afgørende nødvendig, hvis det indre marked ikke skal blive et tilflugtssted for svindlere. 
Sharing of information on fictitious companies and the individuals behind them is indispensable if the internal market is not to become a haven for fraudsters.
Den modvilje, Revisionsretten har bemærket hos medlemsstaterne med hensyn til at foretage denne form for informationsudveksling, afspejler klart medlemsstaternes grundlæggende holdning til administrativt samarbejde. 
The reluctance of the Member States to do this, as noted by the Court, is very revealing of the fundamental attitude of the Member States towards administrative cooperation.
Samarbejdet mellem embedsmænd i marken er en forudsætning for et vellykket samarbejde. 
Cooperation between officials on the ground is a precondition of successful cooperation.
Direktiv 77/799/EØF indeholder bestemmelser om informationsudveksling mellem lokale kontorer. 
Provision for the exchange of information between local offices exists under Directive 77/799/EEC.