natgillin/translations-raw huggingface dataset:
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 ........................................................................... 
25.1.2008 SV Europeiska unionens officiella tidning C 20/1 IV (Upplysningar) UPPLYSNINGAR FRN EUROPEISKA UNIONENS INSTITUTIONER OCH ORGAN REVISIONSRTTEN SRSKILD RAPPORT NR 8/2007 om administrativt samarbete i frga om mervrdesskatt, samt kommissionens svar (i enlighet med artikel 248.4 andra stycket i EG-frdraget) (2008/C 20/01) INNEHLLSF RTECKNING ORDF RKLARINGAR........................................................
Intensityofcooperation .............................................. 
SAMMANFATTNING ........................................................
Accesstoandaccuracyofdata ......................................... 
INLEDNING ...............................................................
VerificationofVATnumbersbytraders .................................. 
IAKTTAGELSER ............................................................
ImprovementsinfunctionalityofVIES(VIESII) ............................ 
Samarbetetsintensitet ................................................
PresenceoftaxofficialsinotherMemberStates ............................ 
Nrbesvarasfrfrgningarna?..........................................
Simultaneousandmultilateralcontrols................................... 
Kvalitetpsvaren ...................................................
Otherconstraintsoneffectivecooperation .................................... 
Tillhandahllsuppgifteritid? ..........................................
NocommonrulesforwithdrawingVATidentificationnumbers ............... Difficultiesincross-borderprosecution .................................. 
Nringsidkareskontrollavmomsregistreringsnummer ...................... FrbttringaravVies(ViesII)sttattfungera .............................. Instrumentfrattfrmjamultilateralakontroller...............................
InsufficientquantificationandanalysisofVATfraud ........................ 
Skattetjnstemnsnrvaroiandramedlemsstater...........................
Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
SLUTSATSEROCHREKOMMENDATIONER ...................................... Slutsatser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. 
20 25.1.2008 SV Europeiska unionens officiella tidning ORDF RKLARINGAR Administrativt samarbete - Informationsutbyte mellan medlemsstater med vars hjlp skattemyndigheter bistr varandra och samarbetar med kommissionen i enlighet med rdets frordning (EG) nr 1798/2003 av den 7 oktober 2003 (1) s att det skerstlls att mervrdesskatten appliceras korrekt p leverans av varor och tillhandahllande av tjnster, gemenskapsinterna frvrv av varor och import av varor.
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. 
Informationsutbyten mellan medlemsstater omfattar i regel all information som kan gra det mjligt att korrekt faststlla mervrdesskatten, inbegripet all information som gller srskilda fall.
They take place both on request and without prior request. 
De ger rum bde p begran och utan fregende begran.
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. 
Frordningen grundar sig p artikel 93 i EG-frdraget som freskriver att rdet p frslag av kommissionen och efter att ha hrt Europaparlamentet och Ekonomiska och sociala kommittn, enhlligt ska anta bestmmelser om harmonisering av lagstiftningen om omsttningsskatter i den mn en sdan harmonisering r ndvndig fr att skerstlla att den inre marknaden upprttas och fungerar.
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). 
Gemensamt system fr mervrdesskatt (moms) - Principen om ett gemensamt system fr moms innebr en tillmpning av en allmn skatt p konsumtion som r exakt proportionell till priset p varorna och tjnsterna enligt bestmmelserna i rdets direktiv 2006/112/EG av den 28 november 2006 (3).
For example, the standard VAT rate set by Member States must be at least 15 % and the reduced rate at least 5 %. 
Till exempel ska den normalskattesats fr moms som medlemsstaterna faststller lgst vara 15 % och den reducerade momssatsen lgst 5 %.
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. 
Vid varje steg i frsljningskedjan tar sljaren ut moms p frsljning, men r skyldig administrationen detta skattebelopp minus den moms som betalats p inkp som gjorts inom hans eller hennes nringsverksamhet.
This process continues until the final consumer, who bears VAT on the whole value of what is purchased. 
Denna process fortstter fram till slutkonsumenten, som betalar moms fr hela vrdet p det som kpts.
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. 
Om en nringsidkare levererar varor inom gemenskapen har han eller hon rtt till terbetalning av den ingende momsen vid leverans till en nringsidkare i en annan 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. 
Momsen p transaktionen ska sedan betalas av nringsidkaren i bestmmelsemedlemsstaten till den sats som gller i denna medlemsstat.
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. 
Sammanstllningen ska upprttas fr varje kvartal och redovisa det sammanlagda vrdet p de varor som levererats till alla frvrvare i andra medlemsstater, frtecknade efter momsregistreringsnummer.
VAT Ń see common system of valuea added tax (1) OJ L 264, 15.10.2003, p. 1. 
(1) EUT L 264, 15.10.2003, s. 1.
(2) OJ L 347, 11.12.2006, p. 1. 
(3) EUT L 347, 11.12.2006, s. 1.
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. 
Vies - Systemet fr utbyte av information om moms r ett elektroniskt ntverk fr verfring av information om giltigheten i momsregistreringsnumren fr fretag som r registrerade i medlemsstaterna.
Furthermore, information relating to (tax exempt) intra-Community supplies is also made available to Member StatesŐ administrations through VIES. 
Vidare grs ven information om (skattebefriade) gemenskapsinterna leveranser tillgnglig fr medlemsstaternas myndigheter genom Vies.
The information relating to VAT-registration data is captured by the national administrations and fed into national databases for remote consultation. 
Informationen om momsregistreringsuppgifter samlas in av de nationella myndigheterna och matas in i nationella databaser som ska kunna konsulteras p distans.
This applies also to the intra-Community supplies declared on Ôrecapitulative statementsŐ. 
Detta gller ven gemenskapsinterna leveranser som deklareras i ÓsammanstllningarÓ.
The system was set up to compensate for the elimination of customs formalities and checks. 
Systemet inrttades fr att kompensera fr att tullformaliteter och tullkontroller hade tagits bort.
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. II. 
25.1.2008 SV Europeiska unionens officiella tidning SAMMANFATTNING I. Storskaligt momsundandragande och storskaliga momsbedrgerier snedvrider den inre marknaden och pverkar medlemsstaternas ekonomiska intressen och gemenskapsbudgetens finansiering. II. r 2004 trdde den nuvarande gemenskapslagstiftningen i kraft.
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. 
Den ska pskynda och strka det grnsverskridande samarbetet mellan medlemsstaternas myndigheter, frmst genom tydligare rutiner, mer omfattande informationsutbyte och kad direktkontakt mellan lokala skattekontor.
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. IV. 
Syftet med revisionsrttens revision var att bedma om informationsutbytena mellan medlemsstater ger rum i tid, p ett ndamlsenligt stt och om det finns goda rutiner och lmpliga administrativa strukturer.
The audit showed that information exchanges between Member States can help Member States to assess taxation correctly and to prevent and detect fraud. C 20/5 V. (a) (b) (c) (d) (e) However, the Court found that: insufficient use is made of the new possibilities to enhance and speed up cooperation and not all Member States have set up adequate administrative structures and/or operational procedures for ensuring efficient cooperation; half of the information exchange upon request does not take place within the timescales required by the legislation and notifications of late replies or interim replies are rarely given; late replies occur in all Member States but their frequency varies considerably between Member States. 
C 20/5 IV. rekt V. a) b) c) d) e) Revisionen visade att informationsutbyten mellan medlemsstater kan hjlpa medlemsstaterna att kor-faststlla beskattning och frhindra och upptcka bedrgeri. Revisionsrtten konstaterade dock fljande: De nya mjligheterna att frbttra och pskynda samarbetet anvnds inte tillrckligt. Alla medlemsstater har inte inrttat lmpliga administrativa strukturer och/eller operativa rutiner fr att garantera ett effektivt samarbete.
There are sometimes significant differences between the number of requests which a Member State claims to have received and the number of requests other Member States claim to have sent it; the framework for exchanges of information without prior request is not well defined and the information which is provided spontaneously is not always systematically exploited; the late availability and lack of reliability of data in the current Value Added Information Exchange System (VIES) increase the risk of evasion and fraud not being detected. 
Hlften av informationsutbytena p begran sker inte inom de tidsfrister som faststllts i lagstiftningen, och meddelanden om sena svar eller preliminra svar lmnas sllan. Sena svar frekommer i samtliga medlemsstater, men deras antal varierar betydligt mellan medlemsstaterna. Ibland finns det betydande skillnader mellan det antal frfrgningar som en medlemsstat hvdar att den har tagit emot och det antal frfrgningar som andra medlemsstater hvdar att de har skickat till den.
VI. and better monitoring to ensure that Member States provide efficient assistance to each other. 
VI. kontor och en bttre vervakning fr att man ska kunna garantera att medlemsstaterna ger ett effektivt std till varandra.
There is a need for more intensive and rapid cooperation, more direct contacts between local tax offices VII. 
Det finns behov av ett intensivare och snabbare samarbete, fler direktkontakter mellan lokala skatte-VII.
The weaknesses of VIES should be urgently addressed, for example by radically shortening the timescale for collecting and capturing data and by granting broader direct access to data to enable multilateral consultations. 
Bristerna i Vies br omedelbart tgrdas, till exempel genom att tidsperioden fr insamling och inmatning av uppgifter radikalt frkortas och genom att en mer omfattande direkttillgng till uppgifter medges fr att mjliggra multilaterala konsultationer.
C 20/6 EN Official Journal of the European Union 25.1.2008 INTRODUCTION Audit background 1. 
C 20/6 SV Europeiska unionens officiella tidning 25.1.2008 INLEDNING Bakgrund till revisionen 1.
Value added tax (VAT) evasion and fraud distort fair competition in the single market and reduce Member StatesŐ tax revenue. 
Momsundandragande och momsbedrgeri snedvrider konkurrensvillkoren p den inre marknaden och minskar medlemsstaternas skatteinkomster.
As the Council has emphasised (1), such fraud must be tackled effectively and decisively in the interest of honest entrepreneurs and Member State budgets. 
Ssom rdet har betonat (1) mste skattebedrgeri bekmpas effektivt och beslutsamt, i de rliga fretagarnas och i medlemsstaternas budgetars intresse.
In order to complement national efforts in this regard, the Council agreed on 28 November 2006 on the urgent need to establish at Community level an anti-fraud strategy to combat tax fraud. 
Fr att komplettera de nationella insatserna p detta omrde enades rdet den 28 november 2006 om att det finns ett akut behov av att faststlla en strategi p gemenskapsniv fr bekmpning av skattebedrgeri.
VAT evasion and fraud also impact on the financing of the budget of the European Union, as they result in an increased need to call from Member States own resources based on gross national income (GNI). 
Momsundandragande och momsbedrgeri pverkar ocks finansieringen av Europeiska unionens budget eftersom detta leder till att man i hgre grad mste utnyttja medlemsstaternas egna medel som hrrr frn bruttonationalinkomsten (BNI).
The GNI resource is intended to cover the balance of total expenditure not covered of other resources. 
BNI-medel ska tcka de totala utgifter som inte tcks av andra resurser.
It follows that losses caused by VAT fraud affect the overall balance of the own resources system as laid down by the Community legislator (2). 
Detta innebr att frluster p grund av momsbedrgeri pverkar det totala saldot i systemet fr egna medel, ssom det faststllts av gemenskapslagstiftaren (2).
As the criteria for calculating VAT and GNI resources differ, those losses might also affect the incidence of the financial burden on the Member States (3), thus undermining the principle of equity. 
Eftersom kriterierna fr att berkna moms och BNI-medel skiljer sig t kan dessa frluster ven pverka hur den ekonomiska brdan frdelas p medlemsstaterna (3) och drmed urholka likhetsprincipen.
Though investigations into the magnitude of VAT evasion and fraud have not been carried out in all Member States, several estimates have been published. 
Trots att underskningar av hur omfattande undandragandet av moms och momsbedrgeriet inte har utfrts i alla medlemsstater har flera uppskattningar offentliggjorts.
The International VAT Association (4) quotes estimates of VAT losses ranging from 60 billion to 100 billion euro per annum across the European Union. 
Den internationella momsfreningen (International VAT associa-tion) (4) nmner uppskattningar av momsfrlusterna till mellan 60 miljarder och 100 miljarder euro per r ver hela Europeiska unionen.
In the United Kingdom alone, HM Revenue and Customs (HMRC) estimate that in the tax year 2005-2006 VAT revenue losses amounted to 18,2 billion euro (5). 
Bara i Frenade kungariket uppskattar skatte-och tullmyndigheterna i Frenade kungariket (HM Revenue and Customs, HMRC) att inkomstfrlusterna i frga om moms under skatteret 2005Đ2006 uppgick till 18,2 miljarder euro (5).
In Germany, the Ministry of Finance published (6) the results of a study which estimated, for 2005, VAT losses of 17 billion euro. 
I Tyskland offentliggjorde finansministeriet (6) resultaten av en underskning dr momsfrlusterna fr 2005 uppskattades till 17 miljarder euro.
There is, however, also a significant part of VAT evasion that occurs as a side-effect of the VAT arrangements put in place when the single market was introduced (1) Conclusions of the Economic and Financial Affairs Council of 5 June 2007. 
Det finns dock en betydande del av momsundandragandet som uppstr som en bieffekt av de momsregler som infrdes nr den (1) Slutsatser frn rdets (ekonomiska och finansiella frgor) mte den 5 juni 2007.
(2) Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European CommunitiesŐ own resources (OJ L 253, 7.10.2000, p. 
(2) Rdets beslut 2000/597/EG, Euratom av den 29 september 2000 om systemet fr Europeiska gemenskapernas egna medel (EGT L 253, 7.10.2000, s.
(3) See paragraph 10 of the CourtŐs Opinion No 4/2005 on a proposal for a Council decision on the system of the European CommunitiesŐ own resources and on a proposal for a Council Regulation on the implementing measures for the correction of budgetary imbalances in accordance with Articles 4 and 5 of the Council decision of (...) on the system of the European CommunitiesŐ own resources (OJ C 167, 7.7.2005, p. 1). 
(3) Se punkt 10 i revisionsrttens yttrande nr 4/2005 ver frslaget till rdets beslut om systemet fr Europeiska gemenskapernas egna medel och ver frslaget till rdets frordning om genomfrandebestmmelser fr den korrigering av budgetobalanser som faststlls i artiklarna 4 och 5 i rdets beslut nr (...) om systemet fr Europeiska gemenskapernas egna medel (EUT C 167, 7.7.2005, s.
(4) International VAT Association, Combating VAT fraud in the EU Ń the way forward, March 2007. 
(4) International VAT Association, Combating VAT fraud in the EU Đ the way forward, mars 2007.
(5) HM Revenue & Customs, Measuring Indirect Tax Losses Ń 2006, December 2006. 
(5) HM Revenue & Customs, Measuring Indirect Tax Losses Đ 2006, december 2006.
(6) Monatsbericht des BMF Ń January 2006, p. 
(6) Monatsbericht des BMF Đ januari 2006, s.
45. in 1993. 
45. inre marknaden introducerades 1993.
For intra-Community trade, goods supplied are exempted from VAT. 
Vid gemenskapsintern handel r varor som levereras momsbefriade.
The VAT due is then payable in the Member State where the goods arrive. 
Momsen ska sedan betalas i den medlemsstat dit varorna skickas.
These arrangements can give rise to VAT evasion either in the supplier country or in the country of destination. 
Dessa regler kan leda till momsundandragande antingen i leverantrslandet eller i bestmmelselandet.
Three main types of evasion take place: (a) declaration of intra-Community deliveries whilst retaining goods for sale in the domestic market without VAT; (b) failure to pay VAT due on arrival in the Member State of destination; (c) missing trader fraud (7). 
Fljande tre huvudtyper av momsundandragande frekommer: a) Deklarering av gemenskapsinterna leveranser trots att varorna ska sljas p den inhemska marknaden utan moms. b) Underltenhet att betala moms vid ankomst till bestmmelsemedlemsstaten. c) Bedrgeri via skenfretag (7).
Fraud schemes are often sophisticated extending over several Member States and involving numerous companies. 
Bedrgerierna r ofta sofistikerade eftersom de strcker sig ver flera medlemsstater och involverar ett flertal fretag.
For example, Eurojust reported in March 2007 (8) a case of international VAT carousel fraud estimated at 2,1 billion euro and involving 18 Member States. 
Till exempel rapporterade Eurojust i mars 2007 (8) om ett fall av internationellt karusellbedrgeri avseende moms som uppskattades till 2,1 miljarder euro och omfattade 18 medlemsstater.
In the UK alone, according to HMRC (5), losses of between 3 billion and 4,5 billion euro in the tax year 2005-2006 could be attributable to so-called Missing Trader Intra-Community VAT fraud. 
Bara i Frenade kungariket kunde, enligt HMRC (5), frluster p mellan 3 miljarder och 4,5 miljarder euro under skatteret 2005Đ2006 tillskrivas s kallade gemenskapsinterna momsbedrgerier via skenfretag.
Whilst goods move freely across internal borders, the action of national tax authorities still remains largely constrained by those same borders. 
Medan varor rr sig fritt ver inre grnser begrnsas de nationella skattemyndigheters tgrder fortfarande i stor utstrckning av samma grnser.
If a trader makes intra-Community supplies, he has the right to obtain a refund of the input VAT. 
Om en nringsidkare gr gemenskapsinterna leveranser har han eller hon rtt till terbetalning av ingende moms.
The VAT due is then payable by the trader in the Member State of destination. 
Momsen ska sedan betalas av nringsidkaren i bestmmelsemedlemsstaten.
Cooperation between Member StatesŐ authorities is therefore necessary in order to exchange the information needed to assess VAT correctly. 
Det r drfr ndvndigt att medlemsstaternas myndigheter samarbetar och utbyter ndvndig information fr att berkna momsen korrekt.
The common system for the exchange of information between the Member States is governed by Council Regulation (EC) 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (9) (hereafter called the regulation), which entered into force on 1 January 2004, repealing the former Regulation (EEC) No 218/92 (10). 
Det gemensamma systemet fr informationsutbyte mellan medlemsstaterna styrs av rdets frordning (EG) nr 1798/2003 av den 7 oktober 2003 om administrativt samarbete i frga om mervrdesskatt (9) (nedan kallad frordningen), som trdde i kraft den 1 januari 2004 och upphver tidigare frordning (EEG) nr 218/92 (10).
The regulation lays down the conditions under which tax authorities in the Member States are to cooperate with one another and with the Commission. 
I frordningen faststlls villkoren fr hur skattemyndigheterna i medlemsstaterna ska samarbeta med varandra och med kommissionen.
The regulation does not preclude more comprehensive mutual assistance on the basis of other legal acts, including bilateral or multilateral agreements. 
I frordningen utesluts inte mer omfattande msesidigt bistnd p grundval av andra rttsakter, dribland bilaterala eller multilaterala verenskommelser.
Where Member States conclude additional bilateral arrangements on administrative cooperation, they are required to inform the Commission and the other Member States thereof without delay. 
Nr medlemsstater ingr ytterligare bilaterala verenskommelser om administrativt samarbete r de skyldiga att utan drjsml informera kommissionen och vriga medlemsstater om det.
(7) See glossary. 
(7) Se ordfrklaringar.
(8) See Eurojust press release dated 13 March 2007. 
(8) Se Eurojusts pressmeddelande av den 13 mars 2007.
(9) OJ L 264, 15.10.2003, p. 
(9) EUT L 264, 15.10.2003, s.
(10) OJ L 24, 1.2.1992, p. 
(10) EGT L 24, 1.2.1992, s.
25.1.2008 EN Official Journal of the European Union C 20/7 6. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/7 6.