natgillin/translations-raw huggingface dataset:
46 In order to verify how Member States ensure that the right information concerning MOSS is conveyed to the Member State of consumption at the right time, we: (i) examined the replies of Member States to our survey; (ii) interviewed the MOSS experts in the visited Member States; and (iii) checked five samples of MOSS-related transactions. 
46 Vi kontrollerade hur medlemsstaterna ser till att rtt MOSS-information frmedlas till konsumtionsmedlemsstaten vid rtt tidpunkt genom att i) analysera medlemsstaternas svar p vr enkt, ii) intervjua experter p MOSS-systemet i de beskta medlemsstaterna och iii) granska fem urval av MOSS-relaterade transaktioner.
47 Thirteen Member States replied that traders have no trouble in determining the correct rate to be applied; five reported some difficulties and two Member States did not reply to this question. 
47 Tretton medlemsstater angav att handlare inte har ngra problem att korrekt faststlla den momssats som ska tillmpas, fem rapporterade vissa svrigheter och tv medlemsstater svarade inte p denna frga.
Of the visited Member States, the Netherlands, as MSIDE, sends an error message to the trader if the VAT amounts declared in the returns are not calculated correctly. 
Av de medlemsstater som besktes skickar Nederlnderna, i egenskap av identifieringsmedlemsstat, ett felmeddelande till handlaren om momsbeloppen i deklarationerna inte har berknats korrekt.
In Sweden, the VAT return provides traders with the VAT rates for all Member States and there are consistency checks between the amounts declared and the VAT rates applied. 
I Sverige fr handlarna momssatserna fr alla medlemsstater angivna i momsdeklarationen, och det finns konsistenskontroller mellan deklarerade belopp och tillmpade momssatser.
The system does not block the 20 19 Pursuant to Articles 17 and 43 to 47 of Council Regulation (EU) No 904/2010. 
20 19 Enligt artiklarna 17 och 43Đ47 i rdets frordning (EU) nr 904/2010.
payment if the rate is wrong, it just sends a reminder for correction. Austria considers that the system should not allow traders to enter the wrong VAT rate. 
Systemet blockerar inte betalningen om momssatsen r felaktig, det skickar bara en pminnelse fr korrigering. sterrike anser att systemet inte br tillta handlare att ange fel momssats.
49 To determine the place where the consumer of the services is located, the EU legislation lays down several presumptions. 
49 Fr att faststlla var konsumenten av tjnsterna befinner sig anges i EU-lagstiftningen en rad antaganden.
When these presumptions do not apply, the supplier must keep two pieces20 of non-contradictory evidence, e.g. billing or internet protocol (IP) addresses, bank details to provide evidence of the consumer’s location. 
Nr dessa antaganden inte r tillmpliga mste leverantren inneha tv icke motstridiga bevishandlingar20, t.ex. fakturerings-eller IP-adress eller bankuppgifter fr att styrka var konsumenten befinner sig.
50 According to the replies to the survey, thirteen Member States experience no difficulties to determine the place in which the consumer is located and they have no reports of difficulties from their MOSS traders. 
50 Enligt svaren p enkten upplever tretton medlemsstater inga svrigheter att faststlla den plats dr konsumenten befinner sig och de har inga rapporter om svrigheter frn sina MOSS-registrerade handlare.
Three Member States reported some problems. 
Tre medlemsstater rapporterade vissa problem.
Another Member State declared that it is currently using just a single piece of evidence to determine this place. 
En annan medlemsstat angav att den fr nrvarande utnyttjar bara en enda bevishandling fr att faststlla konsumentens plats.
One Member State reported significant problems and the remaining two did not reply to this question. 
En medlemsstat rapporterade stora problem och de terstende tv svarade inte p denna frga.
51 Out of the five visited Member States, only Austria reported that it is not always possible to verify if the consumers’ location is the real or the correct one and that they can only rely on the IP address. 
51 Av de fem beskta medlemsstaterna var det bara sterrike som rapporterade att det inte alltid r mjligt att kontrollera om den plats dr konsumenten anses befinna sig r den verkliga eller den rtta, och att de endast kan frlita sig p IP-adressen.
52 In each visited Member State, we checked for both the EU and the non-EU schemes a sample of 10 MOSS registrations, returns, corrections to returns, deregistrations and exclusions. 
52 I varje beskt medlemsstat kontrollerade vi svl fr unionsordningen som fr tredjelnderordningen ett urval av 10 MOSS-registreringar, momsdeklarationer, korrigeringar av deklarationer, avregistreringar och uteslutanden.
The full sample results are shown in Annex III. 
Resultaten av urvalsgranskningen visas i sin helhet i bilaga III.
21 20 Since 1 January 2019, the EU legislation requires the suppliers to keep only one piece of evidence if the amount of their annual intra-EU B2C supplies of services does not exceed €100 000. 
21 20 Sedan den 1 januari 2019 behver leverantrer enligt EU-lagstiftningen inneha endast en bevishandling om beloppet fr deras rliga EU-interna tillhandahllande av tjnster frn fretag till privatkunder inte verstiger 100 000 euro.
The use of exchanges of information between Member States is insufficient 53 There are two types of exchanges of information provided for in the EU legislation concerning administrative cooperation: exchanges of information on request or without prior request. 
Anvndningen av informationsutbyte mellan medlemsstaterna r otillrcklig 53 Det finns tv typer av informationsutbyte enligt EU:s lagstiftning om administrativt samarbete: utbyte av information p begran och utan fregende begran.
The latter can be either automatic, e.g. the automatic exchanges of information concerning MOSS referred to in the previous section, or spontaneous21. 
Det sistnmnda kan vara antingen automatiskt, t.ex. det automatiska utbytet av MOSS-information som avses i fregende avsnitt, eller spontant21.
54 Table 1 shows the exchanges of information under administrative cooperation (AC) related to e-commerce we found in the visited Member States from 2015 up to the most recent data available. 
54 Tabell 1 visar det informationsutbyte inom ramen fr administrativt samarbete med anknytning till e-handel som vi fann i de beskta medlemsstaterna frn 2015 och fram till de senaste tillgngliga uppgifterna.
22 Box 2 Example of findings in our samples Tax authorities did not always document controls on registrations of traders. 
22 Ruta 2 Exempel p granskningsresultat i vra urval Skattemyndigheterna dokumenterade inte alltid kontroller av registreringar av handlare.
These controls were more exhaustive in relation to EU rather than on non-EU traders, and did not prevent cases of registration in two Member States at the same time. 
Kontrollerna var mer omfattande nr det gllde handlare i EU-lnder n handlare i lnder utanfr EU och frhindrade inte registrering i tv medlemsstater samtidigt.
This distorts the level playing field in the internal market. 
Detta snedvrider konkurrensvillkoren p den inre marknaden.
If the trader has not submitted a return within 30 days of the end of the return period (quarter), the MSIDE shall issue a reminder by electronic means of the trader's obligation to submit a return and payment. 
Om handlaren inte har lmnat in en deklaration inom 30 dagar efter utgngen av den aktuella rapporteringsperioden (kvartal), ska identifieringsmedlemsstaten utfrda en pminnelse p elektronisk vg om handlarens skyldighet att lmna in deklarationen och betalningen.
We found that the MSCON did not remind the trader to submit a VAT return in five out of the 50 sampled cases. 
Vi konstaterade att konsumtionsmedlemsstaten inte pminde handlaren om att lmna momsdeklaration i 5 av de 50 granskade fallen.
If the trader does not fulfil its obligation to submit a VAT return during three consecutive calendar quarters the tax authorities should exclude it from the MOSS. 
Om handlaren inte fullgr sin skyldighet att lmna in en momsdeklaration under tre p varandra fljande kalenderkvartal ska skattemyndigheterna utesluta handlaren frn MOSS-systemet.
21 Spontaneous means a non-systematic communication of non-requested information sent at any time. 
21 Med spontant informationsutbyte avses icke-systematiskt lmnande av uppgifter vid vilken tidpunkt som helst och utan fregende begran.
Table 1 – Exchanges of information in the visited Member States related to e-commerce 23 Total exchanges of info under administrative cooperation (AC) for e-commerce Member State Ireland Sweden Netherlands Austria Germany Total Period 1.1.2015 to 31.3.2018 1.1.2015 to 31.3.2018 1.1.2015 to 31.3.2018 1.1.2015 to 31.5.2018 1.1.2015 to 30.9.2018 Requests info sent 3 8 NK 146 25 182 Requests info received 11 1 3 0 28 43 Spontaneous info sent NK NK 26 NK 31 57 Spontaneous info received NK 14 NK 8 2 24 Total exchanges of info 14 23 29 154 86 306 Legend: NK = Not known Source: ECA. 
Tabell 1 Đ Utbyte av information i de beskta medlemsstaterna med anknytning till e-handel 23 Totalt antal informationsutbyten inom ramen fr administrativt samarbete rrande e-handel Medlemsstat Irland Sverige Nederlnderna sterrike Tyskland Totalt Period 1.1.2015Đ31.3.2018 1.1.2015Đ31.3.2018 1.1.2015Đ31.3.2018 1.1.2015Đ31.5.2018 1.1.2015Đ30.9.2018 Frfrgningar om information som skickats 3 8 oknt 146 25 182 Frfrgningar om information som tagits emot 11 1 3 0 28 43 Spontan information som skickats oknt oknt 26 oknt 31 57 Spontan information som tagits emot oknt 14 oknt 8 2 24 Totalt antal 14 23 29 154 86 306 Klla: Revisionsrtten.
55 We found that there was a risk that this data is not complete because: (a) the e-forms used for spontaneous exchanges of information do not have a box to tick and categorise the information exchanged as relating to the distance-selling scheme; (b) Member States do not keep separate records of e-forms related to e-commerce; and (c) Member States’ administrative cooperation central liaison offices do not have a separate coordination function for MOSS and/or for distance sales. 
55 Vi fann att det fanns en risk fr att dessa uppgifter inte r fullstndiga eftersom a) de e-formulr som anvnds fr spontant informationsutbyte inte har en kryssruta fr att ange att den information som utbyts avser bestmmelserna om distansfrsljning, b) medlemsstaterna inte fr separata register ver e-formulr som avser e-handel, c) medlemsstaternas centrala kontaktkontor fr administrativt samarbete inte har ngon separat samordningsfunktion fr MOSS och/eller distansfrsljning.
56 Table 2 shows the exchanges of information under AC in the visited Member States in 2016, regardless of whether they are related to e-commerce or not. 
56 Tabell 2 visar informationsutbyten inom ramen fr administrativt samarbete i de beskta medlemsstaterna under 2016, oavsett om de rr e-handel eller inte.
Table 2 – Total exchanges of information under AC in the visited Member States in 2016 Member State Requests for information Requests for information sent Spontaneous information Spontaneous information sent % % % % Austria 1 315 8% 659 7% 112 6% 84 3% Germany 10 373 66 % 6 100 66 % 1 061 54 % 2 330 83 % Ireland 343 2% 338 4% 88 4% 40 1% Netherlands 3 261 21 % 1 421 15 % 619 31 % 154 6% Sweden 350 2% 683 7% 101 5% 183 7% 15 642 100 % 9 201 100 % 1 981 100 % 2 791 100 % Source: Standing Committee on Administrative Cooperation-Expert Group. 57 These tables show that the use of exchanges of information on either request or spontaneous on e-commerce is still limited. 
Tyskland Irland Nederlnderna Sverige Frfrgningar om information som tagits emot 10 373 343 3 261 350 66% % 2% 21% 2% Frfrgningar om information som skickats 6 100 338 1 421 683 15% % 7% 66% 4% 7% Spontan information som tagits emot 112 1 061 88 619 101 54% 31% % 4% 5% Spontan information som skickats 2 330 40 154 183 83% % sterrike 1 315 8% 659 6% 84 3% 1% 6% 7% 15 642 100 % 9 201 100 % 1 981 100 % 2 791 100 %
58 The exchanges of information on request should take place no later than three months following the receipt of the request, unless the requested authority is already in possession of the information. 
58 Utbytet av information p begran ska ske senast tre mnader efter det att begran har mottagits, svida inte den tillfrgade myndigheten redan har tillgng till informationen.
59 To verify the efficiency of these exchanges of information, we examined the exchanges of information shown in Table 1. 
59 Fr att kontrollera effektiviteten i detta informationsutbyte underskte vi de utbyten som visas i tabell 1.
When the population of the exchanges of information, either on request or spontaneous, sent or received exceeded 10 items, we made a random selection of 10 items. 
I de fall dr populationen av utbyten av information som skickats eller mottagits antingen p begran eller spontant var strre n 10 gjorde vi ett slumpmssigt urval av 10 poster.
In 16 out of these 25 belated exchanges of information, Member States did not advise their counterparts of the impossibility to meet the deadline to reply pursuant to Article 12 of Regulation No 904/2010; (b) Member States use more frequently exchanges of information either on request or spontaneous on intra-EU distance sales of goods than on MOSS. 
I 16 av dessa 25 frsenade informationsutbyten underrttade medlemsstaterna inte sina motparter om att man inte hade mjlighet att svara inom tidsfristen enligt artikel 12 i frordning (EU) nr 904/2010. b) Medlemsstaterna anvnder oftare informationsutbyte antingen p begran eller spontant nr det gller EU-intern distansfrsljning av varor n nr det gller MOSS.
Multilateral controls are not effective 60 Two or more Member States can agree to conduct coordinated controls of the tax liability of one or more related traders if they consider such controls to be more effective than controls carried out by only one Member State23. 
De multilaterala kontrollerna r inte ndamlsenliga 60 Tv eller flera medlemsstater kan komma verens om att gra samordnade kontroller av skattskyldigheten fr en eller flera nrstende handlare om de anser att sdana kontroller r mer ndamlsenliga n kontroller som utfrs av en enda medlemsstat23.
61 According to the Commission, since 2014, 284 multilateral controls (MLCs) have been carried out, of which six can be considered as more specifically related to e-commerce, involving VAT and direct taxes. 
61 Enligt kommissionen har 284 multilaterala kontroller genomfrts sedan 2014, varav 6 kan anses vara mer specifikt inriktade p e-handel och avser moms och direkta skatter.
62 We examined these MLCs during our audit visits to Member States and measured their effectiveness in terms of additional VAT assessments carried out. 
62 Vi underskte dessa multilaterala kontroller vid vra granskningsbesk i medlemsstaterna och mtte deras ndamlsenlighet i termer av kompletterande momsbedmningar som gjorts.
We found that three of them are ongoing, and one has been very successful in terms of additional VAT assessments. 
Vi konstaterade att tre av dem pgr och en har varit mycket framgngsrik i frga om kompletterande momsbedmningar.
However, we also found that in two cases, the MSIDE refused to participate in the MLC. 
Vi fann emellertid ocks tv fall dr identifieringsmedlemsstaten vgrat att delta i den multilaterala kontrollen.
One of the visited Member States stated that it is almost impossible to determine the correct tax base when the MSIDE is not involved. 22 Pursuant to Article 10 of Regulation No 904/2010. 
En av de beskta medlemsstaterna uppgav att det r nstan 22 Enligt artikel 10 i frordning (EG) nr 904/2010.
23 See Article 29 of Regulation No 904/2010. 24 
23 Se artikel 29 i frordning (EU) nr 904/2010. 24
63 Likewise, the visited Member States have never used joint audits under the umbrella of the OECD’s Convention on Mutual Administrative Assistance (MAA) in tax matters24. 
63 De beskta medlemsstaterna har heller aldrig anvnt gemensamma revisioner inom ramen fr OECD:s konvention om msesidig handrckning i skatterenden24.
64 On 2 October 2018, the Council adopted an amendment25 to Regulation No 904/2010, which provides26 for the possibility for Member States’ tax authorities to carry out joint audits. 
64 Den 2 oktober 2018 antog rdet en ndring25 av frordning (EU) nr 904/2010, som ger medlemsstaternas skattemyndigheter mjlighet26 att genomfra gemensamma revisioner.
Under the new provisions, if at least two Member States submit a common reasoned request to the MSIDE containing indications or evidence of risks of VAT evasion, the requested authority cannot refuse (subject to certain exceptions) to participate in the audit. 
Enligt de nya bestmmelserna gller att om minst tv medlemsstater lmnar in en gemensam motiverad begran till identifieringsmedlemsstaten med tecken eller bevis p att det finns en risk fr undandragande av moms, fr den tillfrgade myndigheten (med vissa undantag) inte vgra att delta i revisionen.
Member States do not find the exchanges of information through Eurofisc useful 65 Eurofisc is a decentralised network of officials from the Member States’ tax and customs administrations, who swiftly exchange and jointly process and analyse targeted information about possible fraudulent companies and transactions. 66 The Eurofisc plenary meeting of April 2016 approved the creation of the new working field 5 (WF5) of Eurofisc. 
Medlemsstaterna anser inte att informationsutbytet via Eurofisc r anvndbart 65 Eurofisc r ett decentraliserat ntverk av tjnstemn frn medlemsstaternas skatte-och tullfrvaltningar, dr de snabbt kan utbyta och gemensamt behandla och analysera riktad information om fretag som mjligen gnar sig t bedrgeri och om mjliga bedrgeritransaktioner. 66 Vid Eurofiscs plenarmte i april 2016 godkndes inrttandet av Eurofiscs nya verksamhetsomrde 5.
Currently, there are 24 participants and three observers in this working field. 
Fr nrvarande finns det 24 deltagare och tre observatrer i detta verksamhetsomrde.
67 One of the goals of WF5 for 2017 was to start exchanging operational data. 
67 Ett av mlen fr verksamhetsomrde 5 fr 2017 var att brja utbyta operativa uppgifter.
Member States have agreed two levels of feedback. 
Medlemsstaterna har enats om tv niver av terkoppling.
A first level feedback must be sent, if possible, within a month. 
En frsta terkoppling ska om mjligt sndas inom en mnad.
A second level feedback is expected to be provided upon conclusion of the investigation in order to allow the sender of the information to be aware of the usefulness of the information supplied. 
En andra terkoppling frvntas ske vid avslutandet av utredningen fr att avsndaren av informationen ska f veta hur anvndbar den versnda informationen var.
68 We found that when the system became operational in December 2017 four Member States shared a list of 480 fraud signals with their counterparts. 
68 Vi konstaterade att nr systemet togs i drift i december 2017 delade fyra medlemsstater en frteckning ver 480 bedrgerisignaler med sina motparter.
Member 24 See paragraphs 21 to 28 of the “Joint Audit Report”, OECD, Forum on Tax Administration (FTA) September 2010. 
25 24 25 Se punkterna 21Đ28 i Joint Audit Report (gemensam revisionsrapport), OECD Forum on Tax Administration, september 2010.
25 Council Regulation (EU) 2018/1541 of 2 October 2018 amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax (OJ L 259 of 16.10.2018, p. 1). 
Rdets frordning (EU) 2018/1541 av den 2 oktober 2018 om ndring av frordningarna (EU) nr 904/2010 och (EU) 2017/2454 vad gller tgrder fr att strka det administrativa samarbetet p mervrdesskatteomrdet (EUT L 259, 16.10.2018, s. 1).
26 In the new paragraph (4a) of Article 7 and paragraph (2a) of Article 28 of Council Regulation No 904/2010. 25 
I den nya punkt 4a i artikel 7 och punkt 2a i artikel 28 i rdets frordning (EU) nr 904/2010. 26
States consider that the signals exchanged through Eurofisc WF5 in this risk database are either not well targeted, not useful or not successful. 
Medlemsstaterna anser att de signaler som utbyts genom Eurofiscs verksamhetsomrde 5 i denna riskdatabas antingen inte r mlinriktade, inte r anvndbara eller inte r framgngsrika.
69 Member States also share information and issue early warning messages about fraud trends and concrete fraud schemes. 
69 Medlemsstaterna utbyter ocks information och utfrdar tidiga varningar om bedrgeritrender och konkreta bedrgeriupplgg.
We found that Member States have exchanged this information three times and one of them was very useful to the tax authorities of the Member State receiving the information, which provided feedback within a month. 
Vi konstaterade att medlemsstaterna har utbytt sdan information tre gnger och att informationen i ett av dessa fall var mycket anvndbar fr skattemyndigheterna i den mottagande medlemsstaten som gav terkoppling inom en mnad.
Lack of effective controls on cross-border e-commerce 70 Member States are primarily responsible for implementing the control system to ensure the registration of EU and non-EU traders in the MOSS system. 
Brist p ndamlsenliga kontroller av grnsverskridande e-handel 70 Medlemsstaterna r primrt ansvariga fr genomfrandet av kontrollsystemet fr att skerstlla att handlare i och utanfr EU registreras i MOSS-systemet.
In addition, each Member State is responsible for putting in place its own risk management framework for controls on distance-selling. 
Dessutom ansvarar varje medlemsstat fr att inrtta sin egen riskhanteringsram fr kontroller av distansfrsljning.
Since there is no common framework at EU level, different approaches in the various Member States may lead to distortions in the internal market. 
Eftersom det inte finns ngon gemensam ram p EU-niv, kan olika strategier i olika medlemsstater leda till snedvridningar p den inre marknaden.
The control activity of tax authorities on MOSS is weak 71 We found that tax authorities did not always document controls on registrations of traders. 
Skattemyndigheternas kontroll av MOSS-systemet r svag 71 Vi konstaterade att skattemyndigheterna inte alltid dokumenterade kontroller av registreringar av handlare.
These controls were more exhaustive in relation to EU rather than on non-EU traders. 
Kontrollerna var mer omfattande nr det gllde handlare i EU-lnder n handlare i lnder utanfr EU.
We found weaknesses in the control of registrations for the non-EU scheme in nearly 80 % of the cases reviewed and, during the examination of the samples of deregistrations and exclusions, we identified two cases of double registration for the non-EU scheme. 
Vi fann brister i kontrollen av registreringar enligt tredjelnderordningen i nrmare 80 % av de granskade fallen, och vid granskningen av avregistreringar och uteslutanden i urvalen identifierade vi tv fall av dubbelregistrering enligt tredjelnderordningen.
Thus, the level playing field is not ensured for EU traders. 
Fljaktligen skerstlls inte lika villkor fr handlare inom EU.
72 In the survey, we asked Member States whether they had carried out controls on traders registered under the MOSS as MSIDE in 2015. 
72 I enkten frgade vi medlemsstaterna om de i egenskap av identifieringsmedlemsstat hade utfrt kontroller av handlare som registrerat sig i MOSS under 2015.
Only seven Member States replied that they had performed such controls, and one of them stated it performed them upon registration. 
Endast sju medlemsstater svarade att de hade utfrt sdana kontroller, och en av dessa uppgav att man utfrt kontrollerna vid registreringen. vriga medlemsstater svarade att de antingen inte hade utfrt kontroller (nio) eller att de inte hade ngon statistik ver detta (fyra).