natgillin/translations-raw huggingface dataset:
130. a) Der tages hensyn til Rettens anbefalinger, som er nžvnt i svaret til punkt 129, i forbindelse med gennemgangen og revisionen af kontrolforordningen. b) Som nžvnt i svaret til punkt 106 vil Kommissionen anmode medlemsstaterne om at forelžgge en handlingsplan, der kan rette op p de mangler, som Kommissionens inspektżrer har konstateret under deres inspektionsbesżg i medlemsstaterne. 
130. (a) The recommendations of the Court, mentioned in reply to point 129 are being taken into account in the review and revision of the Control Regulation. (b) As mentioned in reply to point 106, the Commission will request Member States to present a plan of action to address shortcomings found by the Commission inspectors during their missions in the Member States.
Det er Kommissionens opfattelse, at der er behov for yderligere integration og harmonisering for at forbedre medlemsstaternes gennemfżrelse af et effektivt sanktionssystem, og den vil udforske mulighederne herfor i forbindelse med gennemgangen og revisionen af kontrolforordningen. 
The Commission considers that further integration and harmonisation is needed in order to improve the implementation by Member States of an effective sanction system and will explore the possibilities thereto in the review and revision of the Control Regulation.
28.12.2007 DA Den Europžiske Unions Tidende C 317/33 132. 
28.12.2007 EN Official Journal of the European Union C 317/33 132.
Kommissionen har i oktober 2007 foreslet en fżrste harmonisering af sanktionerne som led i bekžmpelsen af IUU-fiskeri. 
The Commission has proposed in October 2007 a first harmonisation of sanctions in the context of the fight against IUU fishing.
Parallelt hermed vil den udforske mulighederne for at revidere listen over alvorlige overtrždelser og for at udarbejde et katalog over alle sanktioner i forbindelse med gennemgangen og revisionen af kontrolforordningen. 
In parallel, the possibilities for revising the list of serious infringements as well as establishing a catalogue of all sanctions will be explored in the context of the revision of the Control Regulation.
Muligheden for at indfżre foranstaltninger med henblik p krydsoverensstemmelse er et prioriteret spżrgsml, som tages op i forbindelse med gennemgangen og revisionen af kontrolforordningen. 
The possibilty to introduce cross-compliance measures is an issue of priority, and is being addressed in the review and revision of the Control Regulation.
Kommissionen stżtter bestržbelser p at reducere kapaciteten og kan foresl de respektive rammer for at sikre fžlles spil-leregler, men den kan ikke plžgge medlemsstaterne specifikke ml for en reduktion af kapaciteten. 
The Commission supports efforts to reduce capacity and can propose the respective frameworks in order to ensure a level playing field, but cannot impose specific capacity reduction targets on Member States.
Kommissionen agter at gżre sig yderligere overvejelser om, hvordan man bedst fr skabt en balance mellem kapacitet og ressourcer, s medlemsstaterne kan opfylde deres forpligtelser med hensyn til at tilpasse fiskerikapacitet i henhold til artikel 11, stk. 
The Commission plans to further reflect on how to best measure the balance between capacity and resources so Member States can address their obligations to adjust their fishing capacity under Article 11(1) of Regulation 2371/2002 on a level playing field.
Den vil ogs gżre sig overvejelser om, hvordan man bedst skaber incitamenter til at reducere kapaciteten; det er imidlertid ikke Kommissionens hensigt at foresl et system p europžisk plan, som indeholder specifikke kapacitetsml pr. fldesegment, som det var tilfžldet i de flerrige udviklingsprogrammer indtil 2002, eftersom denne form for mikroforvaltningssystem ikke havde de żnskede virkninger og helt klart blev afvist af et flertal af medlemsstaterne ved reformen af den fžlles fiskeripolitik i 2002. 
It will also think about how to best incite and encourage capacity reductions; however, it is not the intention of the Commission to propose a system at European level that would contain specific capacity targets per fleet segment as had been done in the multiannual guidance programmes (MAGPs) until 2002, since this sort of micromanagement system did not provide the desired effects and was clearly rejected by a majority of Member States during the 2002 CFP reform.
Kommissionen har żremžrket ressourcer til at styrke sin kapacitet med hensyn til konsekvensvurderinger bde internt (ved at oprette en żkonomisk afdeling i Generaldirektoratet for Fiskeri og Maritime Anliggender) og eksternt (f.eks. en stżrre rolle til STECF med hensyn til at yde sociożkonomisk rdgivning, hyppigere brug af konsekvensanalyser udarbejdet af eksterne konsu-lenter). 
The Commission has earmarked resources to enhance its impact assessment capability both internally (by creating an Economic Unit within the Directorate-General for Fisheries and Maritime Affairs) and externally (e.g. enhanced role of STECF in delivering socio-economic advice, more frequent use of impact assessment studies by external consultants).
Desuden har Kommissionen investeret kraftigt for at forbedre EUŐs system for indsamling af sociożkonomiske data p grundlag af forordningen om indsamling af data. 
In addition, the Commission has invested heavily to improve the EU socio-economic data collection system via the Data Collection Regulation.
Tanken med Den Europžiske Fiskerifond (EFF) er at bibringe medlemsstaterne en ržkke muligheder for at anvende fonden til nżdvendige omstruktureringer af deres fiskerisektor og ledsagende foranstaltninger til at afbżde de sociale virkninger. 
The European Fisheries Fund (EFF) is designed to provide Member States with a number of possibilities to use the fund for the necessary restructuring of their fishing sector and accompanying measures to mitigate their social impact.
I denne henseende er Kommissionen i fžrd med gennemg de nationale strategiske planer, som medlemsstaterne har udarbejdet i henhold til artikel 15 i forordning (EF) nr. 1198/2006, og efterfżlgende de operationelle programmer, som medlemsstaterne skal forelžgge Kommissionen til godkendelse. 
In this respect, the Commission is currently examining the national strategic plans that Member States have to draw up under Article 15 of Regulation (EC) No 1198/2006 and subsequently the operational programmes that Member States are required to present to the Commission for approval.
P lignende mde gżr akse 4 i EFF det muligt for medlemsstaterne at gennemfżre lokale strategier for at diversificere aktiviteterne og udvikle det żkonomiske grundlag i omrder, hvor fiskeriet er af betydeligt omfang. 
Similarly Axis 4 of the EFF enables Member States to implement local strategies to diversify activities and develop the economic base of areas where fisheries are significant.
25.1.2008 DA Den Europžiske Unions Tidende C 20/1 IV (Oplysninger) OPLYSNINGER FRA DEN EUROPŽISKE UNIONS INSTITUTIONER OG ORGANER REVISIONSRETTEN SŽRBERETNING Nr. 8/2007 om det administrative samarbejde vedrżrende mervžrdiafgift, med Kommissionens svar (artikel 248, stk. 4, andet afsnit, EF) (2008/C 20/01) INDHOLD ORDLISTE................................................................. ........... 
25.1.2008 EN Official Journal of the European Union C 20/1 IV (Notices) NOTICES FROM EUROPEAN UNION INSTITUTIONS AND BODIES COURT OF AUDITORS SPECIAL REPORT No 8/2007 concerning administrative cooperation in the field of value added tax, together with the CommissionŐs replies (pursuant to Article 248(4), second subparagraph, EC) (2008/C 20/01) CONTENTS GLOSSARY ...........................................................................
19-23 8 Oplysningernesaktualitet ............................................. 
SUMMARY ................................................................
66-68 15 ForbedringerafVIESŐfunktionalitet(VIESII) .............................. 
INTRODUCTION ...........................................................
71-77 15 Skatteembedsmžndstilstedevžrelseiandremedlemsstater ................... 
Auditbackground.......................................................
71-72 15 Samtidigogmultilateralkontrol ........................................ 
AUDITAPPROACHANDSCOPE...............................................
Andrehindringerforeteffektivtsamarbejde .................................. 
OBSERVATIONS............................................................
Ingen fžlles regler for inddragelse af momsregistreringsnumre . . . . . . . . . . . . . . . . 
Timelinessofreply ..................................................
Vanskeligheder med hensyn til retsforfżlgning p tvžrs af gržnserne . . . . . . . . . . . 
Qualityofreply.....................................................
Anbefalinger ........................................................... 
Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Kommissionens svar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Paragraph Page 78-83 17 84-93 17 85-87 17 88-91 17 92-93 18 94-112 18 94-103 18 104-112 19 TheCommissionŐsreplies ..............................................................
20 1798/2003 af 7. oktober 2003 (1) med henblik p at sikre en korrekt anvendelse af moms p leveringer af varer og tjenesteydelser, p erhvervelse inden for Fžllesskabet af varer og p import af varer. 1. 5. 
20 25.1.2008 EN Official Journal of the European Union GLOSSARY Administrativecooperation Ń ExchangeofinformationbetweenMemberStateswherebytaxauthoritiesassisteach other and cooperate with the Commission pursuant to Council Regulation (EC) No 1798/2003 of 7 October 2003 (1) in order to ensure the proper application of VAT on supplies of goods and services, intra-Community acquisition of goods and importation of goods.
Udveksling af oplysninger mellem medlemsstaterne omfatter principielt alle de oplysninger, der er nżdvendige med henblik p en korrekt momsansžttelse, herunder alle oplysninger om konkrete sager. 
Exchanges of information between Member States cover, as a rule, any information that may help effect a correct assessment of VAT, including any information relating to specific cases.
Det kan ske bde p anmodning og uden forudgende anmodning. 
They take place both on request and without prior request.
Retsgrundlaget for forordningen er artikel 93 EF, hvori det er fastsat, at Rdet, der tržffer afgżrelse med enstemmighed p forslag af Kommissionen og efter hżring af Europa-Parlamentet og Det Żkonomiske og Sociale Udvalg, skal vedtage bestemmelser om harmonisering af lovgivningerne vedrżrende omsžtningsafgifter, i det omfang en sdan harmonisering er nżdvendig for at sikre det indre markeds oprettelse og funktion. 
The regulation is based on Article 93 EC which stipulates that the Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market.
Karruselsvig - se under Strmandsselskab. Det fžlles mervžrdiafgiftssystem - I henhold til Rdets direktiv 2006/112/EF af 28. november 2006 (2) bygger det fžlles mervžrdiafgiftssystem p det princip, at der p varer og tjenesteydelser skal anvendes en generel forbrugsafgift, der er nżjagtig proportional med varernes og ydelsernes pris. 
Carousel fraud Ń see Missing trader Common system of Value Added Tax (VAT) Ń The principle of the common system of VAT entails the application of a general tax on consumption exactly proportional to the price of the goods and services pursuant to the rules laid down in the Council Directive 2006/112/EC of 28 November 2006 (2).
Sledes m medlemsstaterne ikke fastsžtte en normalsats for momsen p mindre end 15 % og en nedsat sats p mindre end 5 %. 
For example, the standard VAT rate set by Member States must be at least 15 % and the reduced rate at least 5 %.
I hvert led af distributionskžden svarer sžlger moms ved salg, men skylder forvaltningen dette afgiftsbelżb minus den moms, der er blevet betalt p indkżb foretaget i forretningsżjemed. 
At each stage of the commercial chain, the seller charges VAT on sales but owes the administration this amount of tax minus the VAT paid on purchases made in the course of business.
Denne proces fortsžtter ud til den endelige forbruger, som svarer moms af den fulde kżbsvžrdi. 
This process continues until the final consumer, who bears VAT on the whole value of what is purchased.
Sžlger af varerne indbetaler den moms, der er opkržvet hos forbrugeren, til statskassen. 
The VAT collected from the consumer is paid to the revenue authorities by the seller of the goods.
Hvis en erhvervsdrivende leverer varer inden for Fžllesskabet, har han ved forsendelse til en anden medlemsstat ret til refusion af momsbelastning i tidligere led. 
If a trader makes intra-Community supplies of goods, he has the right to obtain refund of the input VAT on dispatch to a trader in another Member State.
I s tilfžlde skal den skyldige moms p transaktionen betales af den erhvervsdrivende i bestemmelsesmedlemsstaten med den sats, der anvendes i denne medlemsstat. 
The VAT due on the transaction is then payable by the trader in the Member State of destination at the rate in force in this Member State.
Fiscalis - Etflerrigtfžllesskabshandlingsprogramtilforbedringafbeskatningssystemernesvirkemdeidetindremarked ved hjžlp af kommunikations-og informationsudvekslingssystemer, multilaterale kontrolforanstaltninger, personaleudveks-linger, seminarer og andre uddannelsesaktiviteter. 
Fiscalis Ń A multiannual Community action programme to improve the operation of the taxation systems in the internal market through communication and information-exchange systems, multilateral controls, staff exchanges, seminars and other training activities.
Fiscalis-beslutningen (3) omfatter ikke kun mervžrdiafgift, men ogs punktafgifter p alkohol, tobaksvarer og mineralolie, indkomst-og formueskatter samt afgifter p forsikringspržmier. 
The Fiscalis Decision (3) does not only cover value added tax, but also excise duties on alcohol and tobacco products and mineral oils, taxes on income and capital and taxes on insurance premiums.
Finansieringsrammen for programmet i perioden 2003-2007 var fastsat til 67,3 millioner euro. 
The financial framework for the programme for the period from 2003 to 2007 was set at 67,3 million euro.
Oversigt - En oversigt, som enhver momsregistreret afgiftspligtig person, som leverer varer inden for Fžllesskabet, skal indgive. 
Recapitulative statement Ń A statement to be submitted by every taxable person identified for VAT purposes who makes intra-Community supplies.
Der skal udarbejdes en oversigt for hvert kvartal med en registrering af den samlede vžrdi af vareleverancer til hver enkelt aftager i andre medlemsstater, opstillet efter momsregistreringsnummer. 
The recapitulative statement shall be drawn up for each calendar quarter and record the total value of goods supplied to each acquirer in other Member States, listed by VAT identification number.
Strmandsselskab (ČMissing traderÇ) - Et strmandsselskab/Čmissing traderÇ er en erhvervsdrivende, der er momsregistreret, og som eventuelt med henblik p bedrageri erhverver eller foregiver at erhverve varer eller tjenesteydelser uden at betale moms og leverer disse varer eller tjenesteydelser med moms indregnet, men uden at overfżre den skyldige moms til de nationale myndigheder. 
Missing trader Ń A missing trader is a trader registered for VAT purposes who, potentially with a fraudulent intent, acquires or purports to acquire goods or services without paying VAT and supplies these goods or services with VAT, but does not remit the VAT collected to the national tax authority.
En Čmissing tradersÇ kunder kan vžre seriżse erhvervsdrivende, eller de kan ogs vžre involveret i bedrageriet. 
The customers of the missing trader can be either bona fide traders or be also involved in the fraud.
Kunderne kan anmode skattemyndighederne om refusion af den moms, de har betalt til en Čmissing tra-derÇ. 
The customers may claim refund of the VAT they paid to the missing trader from the tax authority.
Det kaldes karruselsvig, nr en og samme vare flere gange cirkulerer mellem medlemsstater. 
If the same goods repeatedly circulate between Member States, it is called a carousel fraud.
Sdanne svigordninger kan vžre meget avancerede og involvere Čmissing tradersÇ i flere medlemsstater til skade for alle de pgžldende medlemsstaters finansielle interesser. 
Such fraud schemes can be very sophisticated involving missing traders in several Member States and causing damage to the financial interests of all Member States concerned.
SCAC - Det Stende Udvalg for Administrativt Samarbejde er i henhold til artikel 44 i Rdets forordning (EF) nr. 1798/2003 et forskriftsudvalg, som skal bist Kommissionen som fastsat i nžvnte forordning. 
SCAC Ń The Standing Committee on Administrative Cooperation is a regulatory committee pursuant to Article 44 of Council Regulation (EC) No 1798/2003 assisting the Commission in matters as laid down in that regulation.
Det er sammensat af repržsentanter for medlemsstaterne og har Kommissionens repržsentant som formand. 
It is composed of the representatives of the Member States and chaired by the representative of the Commission.
Udvalget vedtager sine udtalelser med det flertal, der er fastsat i artikel 205, stk. 2, EF (kvalificeret flertal). 
In adopting opinions, the Committee takes its decisions by the majority laid down in Article 205(2) EC (qualified majority).
Udvalget mżdes normalt to gange om ret. Moms - se under Det fžlles mervžrdiafgiftssystem. (1) EUT L 264 af 15.10.2003, s. 
The Committee usually meets twice a year. VAT Ń see common system of valuea added tax (1) OJ L 264, 15.10.2003, p. 1.
1. 2. 
(2) OJ L 347, 11.12.2006, p.
1. (3) Europa-Parlamentets og Rdets beslutning nr. 2235/2002/EF af 3.12.2002 om et fžllesskabsprogram til forbedring af C 20/3 beskatningssystemernes virkemde i det indre marked (Fiscalis-programmet 2003-2007) (EFT L 341 af 17.12.2002, s. 
1. (3) Decision No 2235/2002/EC of the European Parliament and of the Council of 3 December 2002 adopting a Community Programme to improve the operation of taxation systems in the internal market (Fiscalis programme 2003 to 2007) (OJ L 341, 17.12.2002, p.
C 20/4 DA Den Europžiske Unions Tidende 25.1.2008 Egne momsindtžgter - I 2006 androg egne indtžgter hidrżrende fra moms 17,2 milliarder euro og udgjorde 15,8 % af Fžllesskabets indtžgter. 
C 20/4 EN Official Journal of the European Union 25.1.2008 VAT own resources Ń In 2006, VAT-based own resources amounted to 17,2 billion euro and made up 15,8 % of Community revenue.
Egne momsindtžgter beregnes p et harmoniseret momsberegningsgrundlag (dvs. p et momsgrundlag, der er korrigeret for alle de specifikke undtagelser eller alternativer, medlemsstaterne anvender). 
VAT own resources are computed on a harmonised VAT assessment base (i.e. on a VAT base corrected for all specific derogations or options used by Member States).
Sledes indvirker det ikke p medlemsstaternes betalinger af egne momsindtžgter til EUŐs budget, at der gžlder forskellige momssatser og undtagelser. 
Therefore, the Member StatesŐ payments of VAT own resources to the EU budget are not affected by the different VAT rates or derogations in force.
Udgangspunktet for beregningen af egne indtžgter hidrżrende fra moms er de samlede nettomomsindtžgter, en medlemsstat har opkržvet i et bestemt r. 
The starting point for the calculation of the own resources accruing from VAT is the total net VAT revenue collected by each Member State during a given year.
Hvis der p grund af unddragelse eller svig indgr mindre moms, vil det normalt ogs nedsžtte betalingen af egne indtžgter til Fžllesskabernes budget, med mindre momsberegningsgrundlaget udjžvnes til 50 % af BNI, som det bliver i en ržkke medlemsstater. 
If less VAT is collected because of evasion or fraud, this would normally also lower VAT own resources paid to the Community budget, unless the assessment bases to be taken into account are capped at 50 % of GNI, as is the case for some Member States.
Momsregistreringsnummer - Etindividueltnummergivettilhverenkeltafgiftspligtigperson,deragteratleverevarer eller tjenesteydelser eller at erhverve varer i erhvervsżjemed. 
VAT identification number Ń An individual number given to each taxable person intending to make supplies of goods or services, or to make acquisitions of goods for business purposes.
Alle numre starter med to bogstaver, der identificerer den udstedende medlemsstat. 
Each number has a prefix of two letters by which the Member State of issue is identified.
VIES - Momsinformationsudvekslingssystemet VIES er et elektronisk netvžrk til overfżrsel af oplysninger om gyldigheden af momsregistreringsnumre for virksomheder, der er registreret i medlemsstaterne. 
VIES Ń The VAT Information Exchange System (VIES) is an electronic network for transmitting information relating to the validity of VAT identification numbers of companies registered in the Member States.
De nationale administrationer henter oplysningerne om de momsregistrerede og indlžser dem i nationale databaser med henblik p fjern-konsultation. 
The information relating to VAT-registration data is captured by the national administrations and fed into national databases for remote consultation.
Systemet blev oprettet for at kompensere for afskaffelsen af toldformaliteter og -kontrol. 
The system was set up to compensate for the elimination of customs formalities and checks.
25.1.2008 DA Den Europžiske Unions Tidende RESUM I. Momsunddragelse og -svig i stor mlestok fordrejer det indre markeds funktion og er til skade for medlemsstaternes finansielle interesser og for finansieringen af fžllesskabsbudgettet. 
25.1.2008 EN Official Journal of the European Union SUMMARY I. Large scale value added tax evasion and fraud distort the functioning of the single market and affect the financial interests of the Member States and the financing of the Community budget.
I 2004 trdte en ny fžllesskabslovgivning i kraft, som skulle sikre et hurtigere tempo i og en styrkelse af det gržnseoverskridende samarbejde mellem myndighederne i medlemsstaterne, navnlig ved hjžlp af klarere procedurer, mere omfattende udveksling af oplysninger og żget direkte kontakt mellem de lokale skattekontorer. 
In 2004, new Community legislation came into force to speed up and strengthen cross-border cooperation between Member State authorities, mainly through clearer procedures, more comprehensive exchange of information and increased direct contacts between local tax offices.
Mlet for Rettens revision var at f vurderet, om udvekslingen af oplysninger mellem medlemsstaterne foregr rettidigt og effektivt, og om den stżttes af velfungerende procedurer og hensigtsmžssige administrative strukturer. 
The audit of the Court aimed to assess whether information exchanges between Member States take place in a timely and effective manner and are supported by sound procedures and adequate administrative structures.
Revisionen viste, at udvekslingen af oplysninger mellem medlemsstaterne kan gżre det nemmere for disse at sikre en korrekt afgiftsfastsžttelse samt at forebygge og afslżre svig. 
The audit showed that information exchanges between Member States can help Member States to assess taxation correctly and to prevent and detect fraud.