natgillin/translations-raw huggingface dataset:
In its 2006 communication concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud (2), the Commission stated that it considered that the moment had come to set up a monitoring system, on the basis of quantifiable indicators, in order to ensure that each Member State is able to and actually does provide efficient assistance to other Member States. 
Komisija je v svojem sporočilu iz leta 2006 o potrebi po razvoju usklajene strategije za izboljšanje boja proti davčnim goljufijam (2) izrazila mnenje, da je nastopil čas za uvedbo sistema spremljanja na podlagi merljivih kazalnikov, da bi zagotovili, da je vsaka država članica sposobna nuditi in dejansko nudi učinkovito pomoč drugim državam članicam.
However, so far the Commission has not made any concrete legislative proposal for the introduction of such a monitoring system. 
Vendar Komisija do zdaj ni podala nobenega konkretnega zakonodajnega predloga za uvedbo takega sistema spremljanja.
Furthermore, three years after the entry into force of the regulation, the organisational set-up for administrative cooperation in the Member States and its compliance with the regulation had not yet been assessed by the Commission. 
Poleg tega Komisija tri leta po začetku veljavnosti uredbe še ni ocenila organizacijske strukture za upravno sodelovanje v državah članicah in njene skladnosti z uredbo.
(1) Administration de lŐenregistrement et des domaines, Rapport dŐactivit 2006, p. 
(1) Davčna uprava Administration de l’enregistrement et des domaines, poročilo o dejavnostih za leto 2006, str.
(2) COM(2006) 254 final, dated 31.5.2006. 
(2) COM(2006) 254 konč. z dne 31.5.2006.
Pursuant to Article 41(2) of the regulation, access of Commission staff to the information exchanged is limited to what is necessary for maintenance and development of the communication network. 
V skladu s členom 41(2) uredbe je dostop uslužbencev Komisije do izmenjanih informacij omejen na to, kar je potrebno za vzdrževanje in razvoj komunikacijskega omrežja.
Without access to the contents of the operational information exchanged, the Commission cannot gain on its own all the insights necessary to detect the reasons for problems and put forward solutions. 
Brez dostopa do vsebine izmenjanih operativnih informacij Komisija ne more dobiti lastnih vpogledov, potrebnih za ugotavljanje vzrokov težav, in predlagati rešitev.
Other constraints on effective cooperation 84. 
Druge omejitve glede uspešnega sodelovanja 84.
During the course of the audit, a number of other problems were identified which prevent the potential benefits of cooperation from being fully exploited or constrain possible improvements. 
Med revizijo je bilo ugotovljenih več drugih težav, ki preprečujejo, da bi se morebitne koristi sodelovanja v celoti izkoristile, ali omejujejo možne izboljšave.
No common rules for withdrawing VAT identification numbers 85. 
Ni skupnih pravil za odvzem identifikacijskih številk za DDV 85.
The prompt withdrawal of a traderŐs VAT identification number is an important tool to stop fraudulent activities and to protect honest entrepreneurs. 
Takojšnji odvzem trgovčeve identifikacijske številke za DDV je pomembno orodje za ustavitev goljufivih dejavnosti in za zaščito poštenih podjetnikov.
From an analysis of the relevant Community legislation (3), it can be concluded that traders who do not carry out any real economic activity, but only engage in transactions simulating such activity in the context of VAT fraud are not entitled to have a VAT identification number. 
Iz analize ustrezne zakonodaje Skupnosti (3) je mogoče zaključiti, da trgovci, ki ne izvajajo nobene dejanske poslovne dejavnosti, ampak samo sodelujejo pri transakcijah, ki simulirajo takšno dejavnost za namene goljufije pri DDV, niso upravičeni do identifikacijske številke za DDV.
However, Community legislation does not lay down procedures or conditions under which VAT identification numbers must be cancelled, for example in cases where traders are involved both in legal economic activity and in fraudulent operations. 
Vendar zakonodaja Skupnosti ne določa postopkov ali pogojev, pod katerimi se mora identifikacijska številka za DDV preklicati, na primer v primerih, ko trgovci opravljajo zakonito gospodarsko dejavnost in so hkrati vpleteni v goljufive dejavnosti.
Such cases are subject to diverse national legislation and practice. 
Za take primere veljajo različne nacionalne zakonodaje in prakse.
Difficulties in cross-border prosecution 88. 
Težave pri čezmejnem pregonu 88.
During its audit missions, the Court was informed that in some of the Member States (4), it is very difficult to prosecute persons involved in fraudulent schemes, for example participating in chains set up for carousel fraud, where only other Member States are defrauded. 
Sodišče je bilo med svojimi revizijskimi obiski obveščeno, da je v nekaterih državah članicah (4) zelo težko kazensko preganjati osebe, udeležene v goljufivih dejavnostih, na primer v verigah, vzpostavljenih za vrtiljačne goljufije, kjer so ogoljufane samo druge države članice.
The UK National Audit Office (NAO) reported (5) that Danish tax authorities had informed them that they suspected some Danish companies were involved in supply chains with missing traders in the UK. 
Državni revizijski urad Združenega kraljestva je poročal (5), da so ga danski davčni organi obvestili o sumu, da so nekatera danska podjetja vpletena v verige dobave z neplačujočim gospodarskim subjektom v Združenem kraljestvu.
However, there was no tax loss in Denmark and therefore only limited criminal investigations could be undertaken. 
Vendar na Danskem ni bilo davčne izgube, zato je bilo mogoče izvesti samo omejene kazenske preiskave.
(3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. 
(3) Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost.
(4) France and Luxembourg. 
(4) Francija in Luksemburg.
(5) See paragraph 4.32 of the Comptroller and Auditor GeneralŐs Standard Report dated 7 July 2006 and published alongside the 2005 to 2006 Accounts of HM Revenue & Customs. 
(5) Glej odstavek 4.32 v Comptroller and Auditor General’s Standard Report z dne 7. julija 2006, objavljeno z letnimi računovodskimi izkazi za 2005–06 davčnega urada Njenega veličanstva.
C 20/18 EN Official Journal of the European Union 25.1.2008 90. 
C 20/18 SL Uradni list Evropske unije 25.1.2008 90.
The German Federal Court of Auditors reported (1) that no mutual agreements with other Member States had been reached in order to prosecute intra-Community VAT fraud. 
Nemško zvezno računsko sodišče je poročalo (1), da z drugimi državami članicami niso bili sklenjeni nobeni vzajemni sporazumi za pregon goljufij v zvezi z DDV znotraj Skupnosti.
The existence of such agreements were, according to German legislation, the precondition for prosecuting traders involved in this type of fraud. 
Po nemški zakonodaji je obstoj takšnih sporazumov predpogoj za preganjanje trgovcev, vpletenih v tovrstne goljufije.
The Convention on the protection of the European CommunitiesŐ financial interests (2) stipulates that each Member State is to establish effective, proportionate and dissuasive criminal penalties in their national law to combat fraud and to cooperate effectively with other Member States. 
Konvencija o zaščiti finančnih interesov Evropskih skupnosti (2) določa, da vsaka država članica v svoji nacionalni zakonodaji zagotovi učinkovite, sorazmerne in odvračilne kazni za boj proti goljufijam in da uspešno sodeluje z drugimi državami članicami.
Article 1 of the Convention provides that it also applies in cases where fraud results in the illegal diminution of the resources of the EU budget. 
Člen 1 Konvencije določa, da to velja tudi v primerih, kjer ima goljufija za posledico nezakonito zmanjšanje sredstev proračuna EU.
However, according to an explanatory report (3) on the Convention adopted by the Council, VAT was excluded from its scope (4). 
Toda po navedbah pojasnjevalnega poročila (3) o Konvenciji, ki ga je sprejel Svet, je bil DDV izvzet iz njenega področja uporabe (4).
Insufficient quantification and analysis of VAT fraud 92. 
Nezadostni količinska opredelitev in analiza goljufij v zvezi z DDV 92.
Action to prevent intra-Community VAT fraud cannot be effectively targeted by Member States, or the Commission, until they have reliable estimates of fraud occurring, including information about the economic sectors most concerned. 
Dokler države članice in Komisija nimajo zanesljivih ocen o pojavljanju goljufij, vključno z informacijami o gospodarskih sektorjih, ki jih to najbolj zadeva, ne morejo uspešno ciljno ukrepati glede preprečevanja goljufij v zvezi z DDV znotraj Skupnosti.
The Commission has not yet developed a successful common approach on how to achieve this. 
Komisija še ni razvila uspešnega skupnega pristopa, kako naj se to doseže.
In its resolution of 12 December 2006 on promoting activities in the field of value added tax, the Contact Committee (5) mandated a working group to produce recommendations for a single model for estimating VAT losses. 
Odbor za stike je v svoji resoluciji o spodbujanju dejavnosti na področju davka na dodano vrednost z dne 12. decembra 2006 (5) pooblastil delovno skupino za pripravo priporočil za enotni model ocenjevanja izgub DDV.
Such a common approach would also allow Member States to determine whether the fight against fraud was genuinely successful, or whether tackling VAT fraud just resulted in it being displaced to other economic sectors or other Member States. 
Takšen skupni pristop bi državam članicam tudi omogočil, da ugotovijo, ali je bil boj proti goljufijam resnično uspešen, ali pa je bila posledica obravnavanj goljufij v zvezi z DDV samo to, da so se prenesle v druge gospodarske sektorje ali druge države članice.
CONCLUSIONS AND RECOMMENDATIONS Conclusions 94. Despite new arrangements introduced in 2004, administrative cooperation between Member States in the field of VAT is still not intensive enough to cope with intra-Community VAT evasion and fraud. 
Upravno sodelovanje med državami članicami na področju DDV kljub novim ureditvam, uvedenim leta 2004, še vedno ni dovolj intenzivno za obvladovanje utaje in goljufij v zvezi z DDV znotraj Skupnosti.
(2) The Convention was drawn up in 1995 on the basis of Article K.3 of the Treaty on the European Union (OJ C 316, 27.11.1995, p. 
(2) Konvencija je bila pripravljena leta 1995 na podlagi člena K.3 Pogodbe o ustanovitvi Evropske unije (UL C 316, 27.11.1995, str.
(3) OJ C 191, 23.6.1997, p. 
(3) UL C 191, 23.6.1997, str.
(4) The problem was already described in Special Report No 9/98, paragraphs 2.3 to 2.9. 
(4) Težava je bila opisana že v Posebnem poročilu št. 9/98, odstavki 2.3 do 2.9.
(5) The Contact Committee consists of the heads of the Supreme Audit Institutions of the European Union. 
(5) Odbor za stike sestavljajo vodje vrhovnih revizijskih institucij Evropske unije.
So far, most Member States have not fully exploited the possibilities provided by the Community legislation to devolve competence and responsibility for direct contacts with tax authorities in other Member States to their local or regional tax offices (see paragraphs 19 to 23). 
Večina držav članic do zdaj ni v celoti izkoristila možnosti, ki jih omogoča zakonodaja Skupnosti, da bi pristojnosti in odgovornost za neposredne stike z davčnimi organi v drugih državah članicah prenesla na svoje lokalne ali regionalne davčne urade (glej odstavke 19 do 23).
The exchange of information upon request, a major instrument of administrative cooperation between Member States, is affected by a high proportion of late replies and by the absence of interim replies. 
Na izmenjavo informacij na zahtevo, ki je glavni instrument upravnega sodelovanja med državami članicami, vpliva velik delež poznih odgovorov in pomanjkanje vmesnih odgovorov.
The frequency of late replies varies, however, considerably between Member States (see paragraphs 24 to 31). 
Vendar so med državami članicami precejšnje razlike v pogostosti poznih odgovorov (glej odstavke 24 do 31).
Most of the delays in responding to requests occur due to a lack of priority given to requests by local tax offices. 
Večina zamud pri odgovorih na zahtevke nastane, ker jih lokalni davčni uradi ne obravnavajo prednostno.
Weaknesses in the monitoring systems and/or in the organisational set-up of Central Liaison Offices in some Member States are other reasons which also contribute to delays (see paragraphs 32 to 42). 
Drugi razlogi, ki tudi prispevajo k zamudam, so pomanjkljivosti v sistemih spremljanja in/ali organizacijski strukturi centralnih uradov za zvezo v nekaterih državah članicah (glej odstavke 32 do 42).
Evaluations show that cooperation leads to results. 
Ocenjevanja kažejo, da sodelovanje vodi k rezultatom.
Where requests are answered in accordance with the rules, they often allow to reveal or confirm the existence of fraud and may result in the collection of additional VAT. 
Kjer je na zahtevke odgovorjeno v skladu s pravili, ti pogosto omogočijo razkritje ali potrditev obstoja goljufije in lahko povzročijo pobiranje dodatnega DDV.
However, there are some concerns that the quality of information exchanged on suspected missing traders is not always sufficient to serve as a basis for successful legal action against the fraudsters (see paragraphs 43 to 49). 
Vendar je nekoliko zaskrbljujoče, da izmenjane informacije o domnevnih neplačujočih gospodarskih subjektih niso vedno dovolj kakovostne, da bi jih bilo mogoče uporabiti kot podlago za uspešen sodni postopek proti goljufom (glej odstavke 43 do 49).
The framework for exchanges of information without prior request is not well defined. 
Okvir za izmenjavo informacij brez predhodne zahteve ni dobro opredeljen.
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. 
Za obveščanje drugih držav članic so bile določene splošne obveznosti, vendar je izmenjava v praksi omejena na določene kategorije informacij, o katerih presojajo države članice.
Furthermore, information provided spontaneously is not always systematically exploited (see paragraphs 50 to 56). 
Poleg tega spontano zagotovljene informacije niso vedno sistematično izkoriščene (glej odstavke 50 do 56).
VIES, the system for information exchange, has serious weaknesses. 
VIES, sistem izmenjave informacij, ima resne pomanjkljivosti.
Delays in collecting and capturing accurate data and problems in correcting wrong data undermine its usefulness. 
Njegovo koristnost zmanjšujejo zamude pri zbiranju in vnašanju točnih podatkov ter težave pri popravljanju napačnih podatkov.
The system contains data on intra-Community supplies only, but not on intra-Community acquisitions. 
Sistem vsebuje samo podatke o dobavah znotraj Skupnosti, o pridobitvah znotraj Skupnosti pa ne.
This constrains the possibilities for cross-checks. 
To omejuje možnosti za navzkrižne preglede.
Though a decision to upgrade the system was taken in 2004, progress in implementing new features is slow (see paragraphs 57 to 70). 
Čeprav je bila leta 2004 sprejeta odločitev o nadgraditvi sistema, izvajanje novih elementov napreduje počasi (glej odstavke 57 do 70).
Tools available for a multilateral control approach are rarely used, although Community funding is provided through the Fiscalis programme (see paragraphs 71 to 77). 
Razpoložljiva orodja za izvajanje večstranskih kontrol se redko uporabljajo, čeprav Skupnost zagotavlja sredstva prek programa Fiscalis (glej odstavke 71 do 77).
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). 
Večina predlogov za izboljšanje izmenjave informacij med državami članicami, ki jih je Komisija podala prek Stalnega odbora za upravno sodelovanje, ni bila upoštevana (glej odstavke 78 do 83).
25.1.2008 EN Official Journal of the European Union C 20/19 103. 
25.1.2008 SL Uradni list Evropske unije C 20/19 103.
A number of other factors prevent the potential benefits of cooperation from being fully exploited. 
Celovito izkoriščanje možnih koristi sodelovanja preprečujejo še številni drugi dejavniki.
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). 
Med njimi so pomanjkanje skupnih pravil za odvzem številk za DDV, težave pri čezmejnem pregonu in pomanjkljiva orodja za količinsko opredelitev in analizo goljufij v zvezi z DDV (glej odstavke 84 do 93).
Recommendations 104. 
Priporočila 104.
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. 
Za uspešen boj proti goljufijam v zvezi z DDV znotraj Skupnosti morajo države članice dati večjo prednost upravnemu sodelovanju, tako glede izmenjave operativnih informacij kot njihovega administrativnega upravljanja.
Member States should encourage more direct communication between local inspection staff as an effective way to speed up the exchange of information. 
Kot uspešen način za pospešitev izmenjave informacij bi morale države članice spodbujati neposrednejšo komunikacijo med lokalnimi inšpekcijskimi uslužbenci.
It would at the same time help to increase the intensity of cooperation and the quality of the information exchanged. 
To bi hkrati pomagalo povečati intenzivnost sodelovanja in kakovost izmenjanih informacij.
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. 
Potrebno je učinkovitejše spremljanje izmenjav informacij med državami članicami, da se zagotovi hitro ugotavljanje in reševanje težav in da vsaka država članica zagotovi uspešno pomoč drugim državam članicam.
Improvements in Member States own monitoring of exchanges of information would also be needed. 
Države članice bi morale izboljšati tudi lastno spremljanje izmenjav informacij.
The procedures for exchanges of information without prior request need to be clarified. 
Postopke za izmenjavo informacij brez predhodne zahteve je treba razjasniti.
Information which is provided spontaneously should be systematically exploited by Member States. 
Države članice bi morale sistematično izkoriščati spontano zagotovljene informacije.
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. 
Za izboljšanje VIES bi bilo treba sprejeti ukrepe, da se (a) korenito skrajšajo roki za zbiranje in vnos podatkov; (b) zagotovi hitro popravljanje netočnih podatkov; (c) izboljša delovanje preverjanja veljavnosti številk za DDV; (d) povečajo možnosti za navzkrižne preglede, na primer z vključitvijo podatkov o pridobitvah znotraj Skupnosti, in (e) da se dodeli širši neposredni dostop do podatkov, da se omogočijo večstranska posvetovanja.
The introduction of harmonised rules for withdrawing VAT numbers from traders involved in fraudulent activities should be considered. 
Treba bi bilo razmisliti o uvedbi usklajenih pravil za odvzem številk DDV trgovcem, vpletenim v goljufive dejavnosti.
Having comparable data on intra-Community VAT evasion would contribute to a better targeted cooperation between Member States. 
Razpolaganje s primerljivimi podatki o utaji DDV znotraj Skupnosti bi pripomoglo k boljši ciljni usmerjenosti sodelovanja med državami članicami.
A common approach needs to be developed by the Commission together with the Member States to quantifying and analysing VAT evasion. 
Komisija in države članice bi morale razviti skupen pristop glede količinske opredelitve in analize v zvezi z utajo DDV.
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. 
Razmisliti je treba o tem, kako v državah članicah izboljšati čezmejni pregon pri goljufijah v zvezi z DDV znotraj Skupnosti, na primer s spremembo sedanje razlage Konvencije o zaščiti finančnih interesov Evropskih skupnosti s strani Sveta, ki ne zajema prihodkov iz DDV.
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. 
Glede Komisijinega predloga o dodatni horizontalni uredbi o vzajemni upravni pomoči za zaščito finančnih interesov Skupnosti (1) Sodišče ponavlja svoje priporočilo (2), da bi si Komisija morala prizadevati za predlog poenostavitve in utrditve zakonodaje Skupnosti za boj proti goljufijam, s čimer bi se izognili podvajanjem in prekrivanju ali protislovnim določbam.
Existing weaknesses in cooperation between the Commission and the Member States could be addressed in the framework of such an overhaul. 
V okviru tega bi bilo mogoče odpraviti obstoječe pomanjkljivosti v sodelovanju med Komisijo in državami članicami.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 8 November 2007. 
To poročilo je sprejelo Računsko sodišče v Luxembourgu na svojem zasedanju dne 8. novembra 2007.
For the Court of Auditors Hubert WEBER President (1) COM(2006) 473. 
Za Računsko sodišče Hubert WEBER Predsednik (1) COM(2006) 473.
(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. 
(2) Glej odstavek 36 Mnenja št. 8/2005 o predlogu Uredbe Evropskega parlamenta in Sveta o medsebojni upravni pomoči za zaščito finančnih interesov Skupnosti pred goljufijami in drugimi oblikami nezakonitega ravnanja (UL C 313, 9.12.2005, str.
C 20/20 EN Official Journal of the European Union THE COMMISSIONŐS REPLIES SUMMARY I-VII. The Commission largely agrees with the observations made by the Court of Auditors. 
C 20/20 SL Uradni list Evropske unije ODGOVORI KOMISIJE POVZETEK I.–VII. Komisija se večinoma strinja z opažanji Računskega sodišča.
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. 
Analiza, ki jo je izvedlo Sodišče, je skladna z oceno Komisije iz sporočila, objavljenega maja 2006 (1): pravni okvir za upravno sodelovanje na področju davka na dodano vrednost je bil pred nekaj leti okrepljen (2), vendar države članice ne uporabljajo dovolj s tem ponujenih novih možnosti in raven upravnega sodelovanja ni v sorazmerju z obsegom trgovine v Skupnosti.
The Commission continues its efforts for the improvement of this administrative cooperation between the EU-Member States. 
Komisija si še naprej prizadeva za izboljšanje tega upravnega sodelovanja med državami članicami EU.