natgillin/translations-raw huggingface dataset:
SKAT vurderer ikke systematisk alle sager på venteli- sten, hvilket ikke er helt tilfredsstillende. 
SKAT does not systematically assess all waiting list cases, which is not entirely satisfactory.
SKAT vurderer løbende, hvilke eventuelle mellemhandlere der skal overvåges for mulig momskarruselsvindel, og udveksler oplysninger med andre EU-medlemsstaters skattemyndigheder vedrørende virksomhederne. 
SKAT assesses on an ongoing basis which possible intermediaries should be kept under surveillance for possible VAT carousel fraud, and exchanges information regarding the businesses with the tax authorities of other Member States.
SKATs identifikation af momskarruselsvindel mod den danske stat 
SKAT’s identification of VAT carousel fraud against the Danish government
SKATs Indsatsstrategi omfatter bekæmpelse af økonomisk kriminalitet, herunder momskarruselsvindel, og strategien betoner vigtigheden af, at en større del af resurserne til kontrol prioriteres til at afdække økonomisk kriminalitet. 
SKAT’s action strategy includes combat of economic crime, including VAT carousel fraud, and the strategy emphasises the importance of devoting a larger share of control resources to detecting economic crime.
SKATs initiativer med henblik på at reducere muligheden for momskarrusel- svindel 
SKAT’s initiatives to reduce the potential for VAT carousel fraud
SKATs kontrol af sager på sags- listen er beskrevet i pkt. 35-41. 
SKAT’s control of the cases on the focus list is described in paragraphs 35-41.
SKATs kontrol af sager på sagslisten 
SKAT’s control of focus list cases
SKATs kontrol af sager på ventelisten 
SKAT’s control of waiting list cases
SKATs kontrolplaner for 2004 og 2005 har indeholdt bundne kontrolemner vedrørende økonomisk kriminalitet, herunder momskarruselsvindel. 
SKAT’s control plans for 2004 and 2005 included mandatory control subjects related to economic crime, including VAT carousel fraud.
SKATs kontrolplaner specificerer kontrollen, så den udføres ensartet på tværs af skattecentrene. 
SKAT’s control plans specify the control to ensure it is performed consistently across the tax centres.
SKATs opgave som kontrolmyndighed er at søge at hindre, at virksomheder, der formodes at ville indgå i momskarruselsvindel, bliver registreret. 
SKAT’s job as supervisory authority is to try and prevent businesses likely to take part in VAT carousel fraud from being registered.
SKATs opgørelse, afregning og regnskab for Danmarks bidrag i 2013 vedrørende EU’s egne indtægter (Told) 
SKAT’s statement, settlement and accounts concerning Denmark’s contributions to the EU’s own resources in 2013 (customs duties)
SKATs registreringskontrol kan tillige styrkes, hvis SKAT får direkte adgang til at kontrollere i forhold til politiets oplysninger om personer, der er mistænkt for økonomisk kriminalitet. 
SKAT can also improve its registration control by being directly authorised to carry out cross-checking with police information on persons suspected of economic crime.
SKATs resultatkrav giver tilfredsstillende incitamenter til kontrol af virksomheder, som ikke viser vilje til at følge skattereglerne (modspillere), og understøtter dermed indsatsen mod momskarruselsvindel. 
SKAT’s performance requirements provide adequate incentive to check businesses that are reluctant to comply with the tax rules (opponents) and thus support the measures to counter VAT carousel fraud.
SKATs samarbejde med politiet og anklagemyndigheden om momskarruselsager 
SKAT’s cooperation with the police and the prosecution service on VAT carousel cases‌
SKATs tilrettelæggelse af kontrollen af momsregistrerede virksomheder 
SKAT’s organisation of the control of VAT-registered businesses
SKATs tilrettelæggelse af kontrollen af virksomheder, som får refunderet moms 
SKAT’s organisation of the control of businesses reclaiming VAT
SKATs tilrettelæggelse af registreringskontrol- len er i nogen grad rettet mod afdækning af momskarru- selsvindel, men kan styrkes ved at gøre kontrollen mere ensartet. 
SKAT’s organisation of registration control is to some extent aimed at detecting VAT carousel fraud, but may be strengthened by making the control more uniform.
Skatte- udgiften er fordelen ved at straksafskrive frem for at afskrive over en længere periode. 
The diesel fee is to some extent balanced by the compensatory fee.
Skattecentrene har bl.a. gennemført analyser og kontroller af skrotbranchen, hvor nogle virksomheder har været involveret i momskarrusel- svindel. 
The tax centres thus carried out analyses and control of scrap dealers, where some businesses have been involved in VAT carousel fraud.
Skattecentrene har imidlertid fundet denne for generel, og nogle skattecentre har derfor udarbejdet egne retningslinjer. 
However, the tax centres find this description too general, and some tax centres have therefore drawn up their own guidelines.
Skattecentrene har oplyst, at virksomhederne ikke altid indberetter korrekt til VIES, og at der kan være periode- forskydninger i virksomhedernes registreringer for den stedfundne handel. 
The tax centres have stated that businesses do not always report correctly to VIES and that time lags may occur in the businesses’ registration of transactions.
Skattecentrene opnår bl.a. point efter, hvilken type kontrol de gennemfører. 
The tax centres are scored according to the type of control they perform.
Skattefradrag, fx befordringsfradraget. 
Allowances, for instance the transport allowance.
Skatteministeren fremlagde den 26. november 2010 resultaterne af SKATs undersøgelse for Folketinget og anførte i den forbindelse, at de enkelte lande kan have haft tilknytning til flere konti i det danske kvoteregister, som ikke indgår i opgørelsen. 
On 26 November 2010, the Minister for Taxation presented the findings of SKAT’s examination to the Folketing and in this connection stated that individual countries may have been associated with several accounts in the Danish Registry that do not form part of SKAT’s findings.
Skatteministeren har taget endnu en række initiativer for at forbedre kvaliteten i fortoldningen, og Rigsrevisionen følger disse, jf. Endelig betænkning over statsregnskabet for 2008, s. 263, pkt. 25-27. 
The Minister of Taxation has launched more initiatives to enhance the customs clearance quality and Rigsrevisionen will monitor the progress of these initiatives, cf. Final report on the state accounts for 2008, page 263, items 25-27.
Skatteministeriet: 
Ministry of Taxation
Skatteministeriet er enig i, at det er vigtigt, at de data, virksomhederne indberetter til VIES, er korrekte, så udenlandske skattemyndigheder uden videre kan bruge og støtte ret på oplysningerne i deres kontrolarbejde. 
The Ministry of Taxation agrees that it is important that the data reported by businesses to VIES are correct so that foreign tax authorities can use and rely on the data immediately in their control procedures.
Skatteministeriet er enig i, at kontrolbesøg i forbindelse med momsregistrering kan virke forebyggende for svindel hos de besøgte virksomheder. 
The Ministry of Taxation agrees that inspection visits in connection with VAT registration may have a preventive effect on businesses visited.
Skatteministeriet er enig i, at SKAT og politiet samt SØK i større udstrækning bør organisere samarbejdet vedrørende sager om momskarruselsvindel og anden økonomisk kriminalitet i fælles projektgrupper. 
The Ministry of Taxation agrees that SKAT, the police and SØK should to a greater extent organise their cooperation on VAT carousel fraud cases and other economic crime in joint project groups.
Skatteministeriet er enig i, at udsøgningssystemet ikke kan anvendes til specifikt at udpege virksomheder, der deltager i momskarruselsvindel. 
The Ministry of Taxation agrees that the selection system cannot be used to specifically identify businesses involved in VAT carousel fraud.
Skatteministeriet, Finansministeriet og de ansvarlige fagministerier fremlægger en årlig statusrapport om personalegoder/naturaliegoder. 
The Ministry of Taxation, the Ministry of Finance and the responsible departments present an annual status report on employee benefits/benefits in kind.
Skatteministeriet har desuden oplyst, at SKAT har tiltrådt det såkaldte EUROCANET, som er et samarbejde mellem en række EU-medlemsstater om at udveksle oplysninger vedrørende momskarruselsvindel. 
Moreover, the Ministry of Taxation has stated that SKAT has joined the so-called EUROCANET, a network of Member States exchanging information on VAT carousel fraud.
Skatteministeriet har endvidere peget på, at nytten af oversigten ikke stod mål med de resurser, der blev anvendt til udarbejdelsen heraf. 
The Ministry of Taxation has pointed out that the usefulness of the overview did not measure up to the resources invested in producing the overview.
Skatteministeriet har hertil oplyst, at ministeriet er enig i denne vurdering og derfor vil fastholde øget kontakt med NaturErhverv- styrelsen fremover for at sikre den mest optimale inddrivelse på området. 
The Ministry of Taxation agrees with Rigsrevisionen and intends to sustain close contact with the Danish Agri/Fish Agency in the future to ensure the best possible conditions for debt collection in the EU area.
Skatteministeriet har i forlængelse heraf oplyst, at ministeriet lægger meget vægt på at opfylde sin andel af målet, hvilket kan få den konsekvens, at ministeriet ikke har resurser til at gennemføre regelforenklingsinitiativer for borgere, staten og øvrige offentlige myndigheder inden 2010. 
The Ministry of Taxation has in continuation hereof stated that the ministry attaches much importance to the achievement of their share of the target which may have the consequence that the ministry will not have the resources required to carry out any better regulation and simplification initiatives directed towards citizens and public authorities before 2010.
Skatteministeriet har oplyst, at der rent teknisk ikke er noget til hinder for, at anmodningerne vedrørende økonomisk kriminalitet medtages i måltallet. 
The Ministry of Taxation has stated that technically, there is nothing to prevent economic crime requests from being included in the target figure.
Skatteministeriet har oplyst, at et nyt VIES-system er under udarbejdelse. 
The Ministry of Taxation has stated that a new VIES is in the course of preparation.
Skatteministeriet har oplyst, at et system, der automatisk sender besked til virksomhederne ved differencer i VIES, formentlig kan udvikles. 
The Ministry of Taxation has stated that a system which automatically notifies businesses of discrepancies in VIES can probably be developed.
Skatteministeriet har oplyst, at initiativet vedrørende indberetningspligten i skattekontrolloven derfor anses som gennemført, selv om det er besluttet ikke at arbejde videre med analyseresultaterne. 
The Ministry of Taxation has stated that the initiative dealing with the notification requirement stipulated in the Tax Control Act should therefore be considered implemented.
Skatteministeriet har oplyst, at kontrol af nye virksomheder gennemføres med støtte i bl.a. servicebesøg samt SKATs momsrisikovurderingssystem. 
The Ministry of Taxation has stated that control of new businesses is carried out on the basis of, for example, service visits and SKAT’s VAT risk assessment system.
Skatteministeriet har oplyst, at sagerne maskinelt bliver kontrolleret, bl.a. ved opslag i en række af SKATs registre, dog ikke SKATs register over personer dømt for økonomisk kriminalitet (KINFO), idet der ikke er lovhjemmel hertil. 
The Ministry of Taxation has stated that cases are checked automatically by cross-checking them with a number of SKAT registers, but not SKAT’s register of persons convicted of economic crime (KINFO), as no statutory authority to do so exists.
Skatteministeriet har oplyst, at SKAT har igangsat et arbejde for at gøre retningslinjerne mere klare, så der sikres en ensartet procedure for behandling af de ufærdige angivelser. 
The Ministry of Taxation has stated that efforts are being made to clarify the guidelines further and thereby ensure that all incomplete customs declarations are being processed in the same manner.
Skatteministeriet har oplyst, at SKATs kontrol af sagerne på ventelisten bliver understøttet af en automatisk restance- og risikovisitering. 
The Ministry of Taxation has stated that SKAT’s control of waiting list cases is supported by automatic default and risk referral.
Skatteministeriet har peget på, at der er væsentlige metodiske vanskeligheder forbundet med at definere, hvad skatteudgifterne omfatter. 
The Ministry of Taxation has indicated that there are significant methodology difficulties related to a definition of tax expenditures.
Skatteministeriet har regelforenklet flere større lovkom- plekser, fx momsloven, skattekontrolloven, kildeskatteloven, lov om motorregistrering, aktieavancebeskatningslo- ven og regelsættet om sambeskatning. 
The Ministry of Taxation has simplified several major law areas, e.g. the VAT Act, the Tax Control Act, the Tax at Source Act, the Act on Car Tax, the Capital Gains Tax Act and the set of rules on joint taxation.
Skatteministeriet har tilkendegivet, at ministeriet lægger afgørende vægt på at skabe gennemsigtighed om den samlede skatte- og afgiftslovgivning. 
The Ministry of Taxation has indicated that it attaches great importance to transparency of legislation governing taxes and duties.
Skatteministeriet har tilkendegivet, at ministeriet på baggrund af Rigsrevisionens undersøgelse vil undersøge mulighederne for at opnå større gennemsigtighed i budgetfasen. 
The Ministry of Taxation has indicated that the ministry on the basis of Rigsrevisionen's examination intends to investigate the opportunities of achieving greater transparency in budgeting.
Skatteministeriet har tilkendegivet, at ministeriet vil undersøge praksis vedrørende rapportering om skatteudgifterne i sammenlignelige lande med henblik på, om der kan opnås større gennemsigtighed i rapporteringen. 
The Ministry of Taxation has stated that it will look into practice of reporting in comparable countries in order to establish whether transparency of reporting can be improved.
Skatteministeriet og § 24. 
The Ministry of Taxation and section 24.
Skatteministeriet og Økonomi- og Erhvervsministeriet er de ministerier, som administrerer mest virksomhedsrettet lovgivning. 
The Ministry of Taxation and the Ministry of Economic and Business Affairs are the key administrators of legislation affecting businesses.
Skatteministeriet sendte samtidig en anmodning til Europa-Kommissionen om tilladelse til at fravige bestemmelserne i EU’s moms- systemdirektiv. 
At the same time, the Ministry of Taxation asked for the European Commission’s permission to derogate from the provisions of the EU directive on the system of VAT.
Skatteministeriet understreger imidlertid, at beregningerne er foretaget på baggrund af usikre skøn, idet ministeriet i mange tilfælde mangler data om udbetaling af personalego- derne. 
Still, Rigsrevisionen finds that transparency of tax expenditures can be improved if the basis of calculations and uncertainties related to the statement of revenue losses are included in the explanatory notes.
Skatteministeriet vurderer, at anvendelsen af frivillige akkordaftaler i nogle tilfælde har givet et større provenu til EU, end der ville være opnået ved at fortsætte den inddrivelsesmæssi- ge overvågning af skyldneren. 
The Ministry of Taxation estimates that voluntary compositions have in some instances generated more proceeds for the EU than than would have been the case if the ordinary obligatory procedure had been followed.
Skatteministeriet, § 11. 
Section 11, the Ministry of Taxation.
Skatteministeriets departement i perioden 1. januar 2008 - 18. juni 2008: 
Settlement of EU fees and duties by the Department of the Ministry of Taxation in the period 1 January 2008 – 18 June 2008:
Skatteministeriets departement – og siden 1. juni 2008 SKAT – kontrollerer opgørelserne og indbetaler de månedlige beløb på en konto tilhørende Europa-Kommissionen i Danmarks Nationalbank. 
The Department of the Ministry of Taxation, and since 1 June 2008 also SKAT, is checking the statements and paying the monthly instalments into an account held by the Commission with Danmarks Nationalbank (the national bank of Denmark).
Skatteministeriets forvaltning af EU-udgifterne 
The Ministry of Taxation’s management of Denmark’s EU expenditure
Skatteministeriets Interne Revision fandt EU’s egne indtægter for finansåret 2011 afregnet tilfredsstillende, og revisionen gav ikke anledning til forbehold. 
The internal auditors of the Ministry of Taxation also concluded that the settlement of EU’s own resources relating to the tax year 2011 was satisfactory and their audit did not give rise to any qualifications.
Skatteministeriets interne revision foretager årligt en revision, der dækker alle aspekter af afregningen af BNI-bidraget. 
The internal auditors of the Ministry of Taxation perform an annual audit of all aspects concerning the settlement of the GNI-based resources.
Skatteministeriets interne revision har revideret SKATs afregning af told og landbrugsafgifter mv., momsbidrag og BNI-bidrag for perioden fra 18. juni 2008, hvor SKAT overtog opgaven fra departementet. 
The internal auditors in the Ministry of Taxation have audited SKAT’s settlement of customs and duties and the VAT- and GNI-based contributions in the period commencing 18 June 2008, when SKAT took over the assignment from the Department.
Skatteministeriets interne revision og Europa-Kommissionen har indgået en såkaldt joint audit-aftale om et formaliseret samarbejde. 
The internal auditors in the Ministry of Taxation and the Commission have formalized their cooperation by entering a joint audit agreement.
Skatteministeriets Interne Revisions særlige revisionserklæringer vedrørende EU’s egne indtægter 
Special audit opinion on the EU’s own resources issued by the internal auditors at the Danish Ministry of Taxation
Skatteministeriets oversigt over skatteudgifter i 2006 24 
The Ministry of Taxation's overview of tax expenditures in 2006 24
Skattemyndighedernes indsats over for momskarruselsvindel i EU vanskeliggøres af, at der er tale om økonomisk kriminalitet på tværs af grænser, hvor der er begrænset adgang til oplysninger om handlen og momsbetalinger mellem EU-lande. 
The tax authorities’ efforts to combat VAT carousel fraud in the EU are hampered by the fact that in cases of transnational economic crime, access to information on the trading and VAT payments between EU countries is limited.
Skatten betales, uanset om andelsforeningen har overskud eller underskud i det pågældende år. 
Immediate tax deduction of certain grant financed costs related to acquisition of property.
Skatter og afgifter. 
Taxes and duties.
Skatter og afgifter dækker Danmarks bidrag til EU’s udgifter, som indgår i EU’s almindelige budget. 
Taxes and levies are Denmark’s contributions to expenditure included in the EU budget.
Skatter og afgifter dækker statens bidrag til EU’s udgifter, som indgår i EU’s almindelige budget. 
Taxes and levies are Denmark’s contributions to the general budget of the EU.
Skatteudgif- ten er værdien efter skat af den rentefordel, som virksomhederne opnår som følge af den forlængede kreditfrist. 
The tax expenditure is the value of the interest-rate advantage after tax which the businesses achieve due to the extention of credit time.
Skatteudgiften består i provenutabet for det offentlige som følge af dette indirekte tilskud til pendlere via skattesystemet. 
The tax expenditure is the loss of tax revenue resulting from the indirect tax-subsidy granted to commuters.
Skatteudgiften består i provenutabet som følge af den lavere afgift. 
Tax deferral means a delay in paying tax.
Skatteudgiften opstår ved, at partikelfiltre i nye dieselbiler i perioden 2006-2009 fritages for registreringsafgift ved at reducere afgiften med op til 10.700 kr. pr. bil. 
It becomes a tax expenditure because new diesel vehicles, which are having particulate filters installed in the period 2006-2009, are exempt from paying full registration fee, as the fee is reduced by up to DKK 10,700 per vehicle.
Skatteudgifter bør behandles på samme måde som almindelige udgifter i den årlige budgetproces. 
Tax expenditures should be reviewed in the same way as regular expenditures in the annual budget process.
Skatteudgifter bør estimeres for alle væsentlige skatter og integreres i de budgetter, som præsenteres for de budgetansvarlige politikere. 
All tax expenditures should be estimated and integrated in the expenditure documentation that is presented to the budgetary authorities for all significant taxes.
Skatteudgifter bør estimeres ved hjælp af tabt provenu-metoden, der angiver statens nettotab som følge af skatteudgifter. 
Tax expenditures should be estimated by the revenue forgone method, indicating government's net loss of revenue resulting from tax expenditures.
Skatteudgifter bør indgå i statens budget, da dette er en grundlæggende forudsætning for gennemsigtighed. 
Tax expenditures should be included in the government budget as they are a basic requirement of fiscal transparency.
Skatteudgifter bør inkluderes i den samlede udgiftsramme, som fastsættes i forbindelse med de årlige budgetforhandlinger, eller i en særlig udgiftsramme for skatteudgifter. 
Tax expenditures should either be included in the total expenditure cap that is set every year during budget preparation or in a special tax expenditure cap.
Skatteudgifter bør præsenteres sammen med almindelige udgifter og fremskrives for det samme antal år. 
Regular expenditures and tax expenditures should be shown in this documentation side-by-side for the same number of years.
Skatteudgifter bør underlægges evalueringsprocedurer, herunder lov- eftersyn. 
Tax expenditures should be subjected to special evaluation procedures, including law review.
Skatteudgifter kan forekomme i form af: 
Tax expenditures may take the form of:
Skatteudgifter øger i mange tilfælde behovet for offentlig administration og kontrol, ligesom de administrative byrder for virksomheder og borgere ofte forøges, når der er tale om komplekse skatte- og afgiftsregler. 
In many instances, tax expenditures increase the need for public administration and control, and complex tax regulations often increase the burden of administrative costs to be carried by businesses and citizens.
Skatteudgifterne har et væsentligt økonomisk omfang i Danmark. 
In Denmark, tax expenditures are considerable.
Skatteudgifternes gennemsigtighed kan fremmes, hvis det i bemærkningerne til lovforslag om skatteudgifter oplyses, når der er væsentlige usikkerheder forbundet med opgørelsen af provenutabet. 
The transparency of tax expenditures will be enhanced if explanatory notes to bills on tax expenditures inform of significant uncertainties related to the estimation of revenue loss.
Skatteudgifternes provenumæssige konsekvenser blev opgjort ud fra tabt provenu-metoden og udgiftsækvivalensmetoden. 
The impact of tax expenditures on tax revenues was estimated on the basis of the revenue foregone approach and the outlay equivalence approach.
Skatteudskydelse indebærer en udskydelse af beskatningstidspunktet og forekommer bl.a. i forbindelse med mindre virksomheders særligt lange kreditfrist for momsbetalinger. 
The particularly long credit time for payment of VAT granted to small businesses is an example of a tax deferral.
SKI A/S er ansvarlig for at indgå rammekontrakter for staten og kommunerne. 
SKI A/S develops framework contracts on behalf of central and local government.
SKI A/S samt de andre store statslige indkøbere i Rigsrevisionens interviewundersøgelse tager hensyn til antallet af leverandører ved at sikre flere leverandører på de enkelte rammekontrakter. 
The Agency for Governmental Management has developed a digital self- evaluation tool, "Development model for efficient procurement", which is at the free disposal of heads of procurement.
SKI A/S udarbejder ikke et tværgående overblik over priserne på de enkelte varer og tjenesteydelser. 
Government procurement on the individual framework contracts varied a lot.
Skibet har plads til 3.760 personer (passagerer og besætning). 
The liner has capacity for 3,760 persons (passengers and crew).