natgillin/translations-raw huggingface dataset:
Danish customs and tax authorities had set target figures for compliance with case processing time limits, but, at the time of the audit, requests from the tax authorities of other countries were not included in these target figures. 
Danska tull-och skattemyndigheter hade faststllt ml i form av siffror nr det gllde tidsfristerna fr att behandla en frfrgan, men vid tiden fr revisionen ingick inte frfrgningar frn skattemyndigheter i andra lnder i dessa ml.
According to a follow-up report by the NAOD, the minister responsible has taken initiatives to deal with the issue. 
Enligt en uppfljningsrapport frn Danmarks revisionsorgan har den ansvarige ministern vidtagit tgrder fr att hantera denna frga.
A number of other causes were found which have a negative impact on the treatment of requests for information. These included: inadequate use of the information request forms (e.g. multiple requests in a single standard form, over use of Ôfree-textŐ boxes of these forms and use of non-electronic communications) by the sending Member States, difficulties in understanding what was actually requested (e.g. due to unclear information, language problems or mistakes in using the standard forms), and doubts about the usefulness of certain requests in the Member States receiving them. 
Ett antal andra orsaker konstaterades som hade en negativ inverkan p hur frfrgningar om information behandlades, bland annat otillrcklig anvndning av formulren fr begran av information (t.ex. mnga olika frfrgningar i ett enda standard-formulr, veranvndning av rutor fr Ófri textÓ i formulren och anvndning av icke-elektronisk kommunikation) frn de begrande medlemsstaterna, svrigheter att frst vad som faktiskt efterfrgades (t.ex. p grund av otydlig information, sprkpro-blem eller misstag vid anvndningen av standardformulr) och tvivel p nyttan med vissa frfrgningar i de tillfrgade medlemsstaterna.
Weaknesses in monitoring systems of some Member States 34. 
Brister i vervakningssystemen i vissa medlemsstater 34.
Positive examples of such management of requests received were found in Luxembourg, Poland, Slovenia and the UK, where CLOs set internal deadlines and monitor them effectively. 
Positiva exempel p en sdan behandling av mottagna frfrgningar hittades i Luxemburg, Polen, Slovenien och Frenade kungariket dr de centrala kontaktkontoren faststller interna tidsfrister och vervakar dem p ett effektivt stt.
In Italy, where the software put in place for this purpose by the CLO was not effectively used, cases of input errors and missing data were found which led to mismanagement of requests. 
I Italien anvndes inte den mjukvara som hade installerats fr detta syfte av det centrala kontaktkontoret p ett effektivt stt, och revisionsrtten upptckte inmatningsfel och att uppgifter saknades, vilket ledde till att frfrgningarna misskttes.
(1) Article 5(4) of the regulation stipulates that, in order to obtain the information sought by a requesting authority from another Member State, the requested authority shall proceed as though acting on its own account. 
(1) Artikel 5.4 i frordningen freskriver att den tillfrgade myndigheten ska g till vga som om den agerade fr egen rkning fr att skaffa fram information p begran av en myndighet i en annan medlemsstat.
(2) Report to the Public Accounts Committee on measures to counter VAT carousel fraud, The National Audit Office of Denmark, September 2006. 
(2) Rapport till kommittn fr offentliga rkenskaper om tgrder fr att bekmpa momskarusellbedrgerier, nationella revisionsorganet i Danmark, september 2006.
Though both the Dutch and French CLOs set intermediate deadlines for the LTOs to respond to requests received, in neither CLO was there evidence of monitoring of these timetables. 
Trots att bde det nederlndska och franska centrala kontaktkontoret faststllde mellanliggande tidsfrister fr de lokala skattekontoren att svara p mottagna frfrgningar fanns det inga bevis p att dessa tidsfrister vervakades p ngot av de tv kontoren.
Only where reminders were received from the requesting Member State was any action taken towards the LTO which was late in providing answers. 
Endast nr den begrande medlemsstaten skickade en pminnelse vidtogs tgrder mot det lokala skattekontor som var sen med att svara.
Weaknesses in the organisational set-up of CLOs 38. 
Brister i de centrala kontaktkontorens organisatoriska arrangemang 38.
In some Member States visited with a high number of late replies, the Court found that complicated organisational set-ups also contribute to delays and create problems in monitoring. 
I vissa av de beskta medlemsstaterna dr det frekom ett stort antal sena svar konstaterade revisionsrtten att komplicerade organisatoriska arrangemang ocks bidrog till frseningarna och skapade problem med vervakningen.
Working procedures of the three liaison departments are not harmonised and there is insufficient coordination amongst them and weak supervision by the CLO. 
De tre kontaktorganens arbetsrutiner r inte harmoniserade, det frekommer fr litet samarbete mellan dem och det centrala kontaktkontorets vervakning r bristfllig.
Furthermore, such an organisational set-up is not in line with the regulation which provides (3) that liaison departments have to be given specific territorial competence or specialised operational responsibility. 
Dessutom r detta organisatoriska arrangemang inte i linje med frordningen som freskriver (3) att kontaktorganen ska ha srskild territoriell behrighet eller ett srskilt operativt ansvar.
The Dutch CLO comprises two independent operating units, one located in Amsterdam and the other in Almelo, each with its own management structure. 
Det nederlndska centrala kontaktkontoret bestr av tv oberoende operativa enheter, den ena i Amsterdam och den andra i Almelo, bda med sin egen frvaltningsstruktur.
The Court found cases where it took nearly three months before replies to requests provided by LTOs were passed on to the requesting Member States. 
Revisionsrtten upptckte fall dr det tog nra tre mnader innan de lokala skattekontorens svar vidarebefordrades till de begrande medlemsstaterna.
In these cases, LTOs had delivered replies to the CLO in Almelo which were transmitted to the CLO Amsterdam from where they were sent to the requesting Member States. 
I dessa fall hade de lokala skattekontoren lmnat svar till det centrala kontaktkontoret i Almelo. Svaren versndes sedan till det centrala kontaktkontoret i Amsterdam varifrn de skickades till de begrande medlemsstaterna.
In Germany, according to the information made available to other Member States (4), the tasks of the CLO have been split between three units of the Central Federal Tax Office, one based in Bonn, the two others in Saarlouis. No information was made available to other Member States about who was heading the CLO. 
Enligt den information som gjordes tillgnglig fr vriga medlemsstater (4) har i Tyskland det centrala kontaktkontorets uppgifter delats upp p tre enheter vid det centrala federala skat-tekontoret, en med ste i Bonn och de tv andra i Saarlouis. vriga medlemsstater blev inte informerade om vem som var chef fr det centrala kontaktkontoret.
The coordination problems caused by the complicated organisational structures and the weaknesses of monitoring systems contribute to the significant discrepancies in the statistics produced by different Member States. 
Samordningsproblemen p grund av komplicerade organisationsstrukturer och bristflliga vervakningssystem bidrar till de betydande skillnaderna i den statistik som tas fram av olika medlemsstater.
In several cases there are significant differences between the number of requests which a Member State claims to have received and the number of requests which other Member States claim to have sent it (see Table 3). 
I flera fall 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 vriga medlemsstater hvdar att de har skickat till den (se tabell 3).
(3) Article 2(3). 
(3) Artikel 2.3.
(4) Document ÔKontaktpunkte fr die gegenseitige Amtshilfe im Bereich der Umsatzsteuer, Stand: 1 Februar 2007Ő. 
(4) Dokument med titeln ÓKontaktpunkte fr die gegenseitige Amtshilfe im Bereich der Umsatzsteuer, Stand: 1.
Examination of the sampled requests and answers showed that though the information provided was sometimes inadequately presented, in most cases it was comprehensive and detailed, answering the questions posed. 
En genomgng av ett urval frfrgningar och svar visade att trots att den information som lmnades ibland presenterades p ett olmpligt stt, var den i de flesta fall uttmmande och detaljerad och besvarade de frgor som hade stllts.
25 9 12 12 37 1 54 57 31 25 Đ7 Đ10 Đ6 43 Đ1 2 12 143 885 588 506 96 316 179 395 242 25 749 2 Đ Đ 2 2 Total SUM OF ABSOLUTE AMOUNTS OF DISCREPANCIES Ń 4 441 (see paragraph 15), Member States affirmed that the answers received had enabled correct assessment of VAT in the cases concerned. 
Som svar p revisionsrttens frgor om uppfljningen av ett urval utbyten (se punkt 15) intygade medlemsstaterna att de mottagna svaren hade mjliggjort en korrekt berkning av momsen i de berrda fallen.
Evaluation shows cooperation can lead to results 44. 
Utvrdering visar att samarbete kan ge resultat 44.
Currently there is no legal requirement to assess the results of administrative cooperation but a few Member States have conducted such exercises. 
Fr nrvarande finns det inget rttsligt krav att bedma resultaten av det administrativa samarbetet, men ngra f medlemsstater har gjort sdana utvrderingar.
These evaluations demonstrate the benefits of administrative cooperation. 
Dessa visar frdelarna med det administrativa samarbetet.
25.1.2008 EN Official Journal of the European Union C 20/13 45. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/13 45.
In France, though the financial impact of the cooperation has not been evaluated, an analysis by the competent authorities showed that 34 % of replies received in 2005 confirmed or revealed the existence of fraud in France or another Member State. 
Trots att den ekonomiska effekten av samarbetet inte har utvrderats i Frankrike visade en analys som gjordes av de behriga myndigheterna att 34 % av de svar som togs emot under 2005 bekrftade eller avsljade att det frekom bedrgerier i Frankrike eller i en annan medlemsstat.
An evaluation by the CLO in Slovenia of 89 requests for administrative cooperation received by their authorities in 2005 showed that in the case of 21 requests, administrative enquiries resulted in the collection of additional VAT of approximately 1,5 million euro. 
En utvrdering som utfrdes av det centrala kontaktkontoret i Slovenien av 89 frfrgningar om administrativt samarbete som togs emot av slovenska myndigheter under 2005 visade att nr det gllde 21 frfrgningar ledde administrativa utredningar till att ytterligare moms till ett vrde av cirka 1,5 miljoner euro kunde uppbras.
An analysis made by the Polish CLO in 2006 showed that 713 exchanges of information on request led to the detection of 64 fraud cases. 
En analys som gjordes av det polska centrala kontaktkontoret 2006 visade att 713 utbyten av information p begran ledde till att 64 fall av bedrgerier upptcktes.
However, it was noted that there are some concerns with regard to the quality of information exchanged on suspected Missing Trader Fraud. 
Det konstaterades dock att det finns en del problem med kvaliteten p den information som utbyts om misstnkt bedrgeri via skenfretag.
Germany reported to the SCAC in 2005 problems in obtaining sufficiently detailed information from other Member States to use in legal action before German courts. 
Tyskland rapporterade till SCAC 2005 att man hade problem med att f tillrckligt detaljerad information frn andra medlemsstater fr att kunna vidta rttsliga tgrder vid tyska domstolar.
The matter has been repeatedly discussed by the SCAC since and a supplementary questionnaire has been developed to tackle cases where more detailed information is needed for legal action in Member States. 
Frgan har upprepade gnger diskuterats av SCAC sedan dess, och ett kompletterande frgeformulr har tagits fram som ska behandla fall dr mer detaljerad information krvs fr att rttsliga tgrder ska kunna vidtas i medlemsstaterna.
So far, however, Member States have not reached agreement about the circumstances in which this questionnaire should be used or the requirements for its use. 
Hittills har dock medlemsstaterna inte trffat ngon verenskommelse om under vilka omstndigheter detta frgeformulr br anvndas eller kraven fr att f anvnda sig av det.
Furthermore, there is no mechanism whereby the user of replies to requests for information give feedback on the usefulness of the information supplied. 
Dessutom finns det ingen mekanism som gr att den som anvnder svaren p frfrgningar kan ge feedback om hur anvndbar den versnda informationen r.
Any possible shortcomings in the reply are not reported back and cannot be taken into account when dealing with further requests. 
Eventuella brister i svaren rapporteras inte tillbaka och kan drfr inte beaktas nr nya frfrgningar ska behandlas.
Exchange of information without prior request 50. 
Informationsutbyte utan fregende begran 50.
Article 17 of the regulation provides for Member States to exchange information without prior request. 
Enligt artikel 17 i frordningen ska medlemsstater utbyta information utan fregende begran.
It specifies that each Member State should forward information to any other Member State concerned in three situations. 
I artikeln anges att varje medlemsstat ska vidarebefordra information till berrd medlemsstat i tre fall.
Firstly, where the effectiveness of the control system in the other Member State necessarily depends on the information provided by the Member State of origin; secondly, where there is a suspicion of a breach of VAT legislation in the other Member State; and thirdly, in cases which present a risk of tax loss (due to fraud or avoidance) in the other Member State. 
Fr det frsta om kontrollsystemets effektivitet helt och hllet r beroende av information som lmnas av ursprungsmedlemsstaten, fr det andra om det finns skl att tro att ett brott mot momslagstiftningen har begtts i den andra medlemsstaten och fr det tredje om det finns en risk fr skattebortfall (p grund av bedrgeri eller skatteflykt) i den andra medlemsstaten.
This represents a very broad obligation. 
Detta r en mycket omfattande skyldighet.
Article 18, however, limits the obligation provided for in Article 17, stating that the Member States may determine by choice whether they will exchange certain categories of information without prior request. 
I artikel 18 begrnsas dock den skyldighet som freskrivs i artikel 17 genom att det anges att medlemsstaterna sjlva ska faststlla om de ska delta i utbytet av vissa kategorier av information utan fregende begran.
Potential of sending information without prior request not sufficiently exploited 52. 
Mjligheten att skicka information utan fregende begran har inte utnyttjats tillrckligt 52.
In total, five categories with 13 subcategories of cases have been defined (1), where information can be forwarded by automatic exchange (2) or structured automatic exchange (3). 
Sammanlagt har fem kategorier med 13 underkategorier av fall faststllts (1) dr information kan vidarebefordras genom automatiskt informationsutbyte (2) eller strukturerat automatiskt informationsutbyte (3).
These categories include, for example, information about VAT identification numbers allocated to taxable persons established in another Member State or about taxable persons who are (potential) missing traders but whose VAT identification number has not been cancelled. 
I dessa kategorier ingr till exempel information om momsregistreringsnummer som tilldelats beskattningsbara personer som r etablerade i en annan medlemsstat eller om beskattningsbara personer som r (potentiella) skenfre-tag, men vars momsregistreringsnummer inte har annullerats.
The exchanges of information show great differences in the use of these categories by Member States. 
Informationsutbytena uppvisar stora skillnader nr det gller medlemsstaternas anvndning av dessa kategorier.
Germany, for example, communicated to the Commission that it would participate in all categories, whilst France announced its participation only in a single subcategory. 
Tyskland, till exempel, meddelade kommissionen att landet skulle delta i samtliga kategorier, medan Frankrike meddelade att det endast skulle delta i en enda underkategori.
The statistics reported by Member States on these automatic exchanges of information without request are of poor quality. 
Medlemsstaternas rapporterade statistik om dessa automatiska informationsutbyten utan fregende begran r av undermlig kvalitet.
Discrepancies mainly due to differing understandings of what constitutes a reportable event make it impossible to draw any meaningful conclusions from the data provided. 
Avvikelser som frmst beror p olika tolkningar av vad som utgr en rap-porteringsbar hndelse gr det omjligt att dra ngra meningsfulla slutsatser av de uppgifter som lmnats.
In addition to the exchanges of information in predefined categories, Article 19 of the regulation stipulates that Member States may forward to each other spontaneously any information that may help them to effect a correct assessment of VAT. 
Utver de utbyten av p frhand bestmd information freskriver artikel 19 i frordningen att medlemsstaterna genom spontant informationsutbyte fr lmna varandra all sdan information som kan gra det mjligt fr dem att korrekt faststlla momsen.
An example for such cooperation is the European Carousel Network (Eurocanet) which was launched at Belgian initiative and receives Commission support through the European Anti-Fraud Office OLAF. 
Ett exempel p sdant samarbete r European Carousel Network (Eurocanet) som startade p belgiskt initiativ och som fr gemenskapsstd genom Europeiska byrn fr bedrgeribekmpning, OLAF.
The network aims to speed up information exchanges on a limited number of targeted companies which are suspected of being involved in missing trader fraud. 
Syftet med ntverket r att pskynda informationsutbyten om ett begrnsat antal utvalda fretag som misstnks vara inblandade i bedrgerier via skenfretag.
For this type of information exchange, in which not all Member States participate, the Commission has no access to collect statistical data. 
Nr det gller denna typ av informationsutbyten, som inte alla medlemsstater deltar i, har kommissionen ingen tkomst fr insamling av statistiska uppgifter.
(1) See Articles 3 and 4 of Commission Regulation (EC) No 1925/2004 (OJ L 331, 5.11.2004, p. 
(1) Seartiklarna3och4ikommissionensfrordning(EG)nr1925/2004 (EUT L 331, 5.11.2004, s.
(2) Systematic communication of predefined information at pre-established regular intervals. 
(2) Systematiskt verlmnande av p frhand bestmd information med i frvg faststllda regelbundna mellanrum.
(3) Systematic communication of predefined information, as and when that information becomes available. 
(3) Systematiskt verlmnande av p frhand bestmd information allteftersom denna information blir tillgnglig.
C 20/14 EN Official Journal of the European Union 25.1.2008 55. 
C 20/14 SV Europeiska unionens officiella tidning 25.1.2008 55.
During the audit it was found that information forwarded without prior request was not always adequately used. 
Under revisionen konstaterades att information som vidarebefordrades utan fregende begran inte alltid anvndes p lmpligt stt.
The Luxembourg CLO, for example, reported that they had repeatedly received requests for data that they had already provided spontaneously to other Member States. 
Det centrala kontaktkontoret i Luxemburg, till exempel, rapporterade att det upprepade gnger hade tagit emot frfrgningar om uppgifter som det redan hade lmnat spontant till andra medlemsstater.
Extra information is also often given as part of a reply to a request for information, when information is provided which was not explicitly requested but is considered to be useful, for example information about other traders involved in business with a specific company. 
Extrainformation lmnas ocks ofta nr en begran om information besvaras, det vill sga information som inte uttryckligen har efterfrgats men som anses vara vrdefull, till exempel information om andra nringsidkare som gr affrer med ett visst fretag.
An audit by the Lithuanian National Audit Office (1) found that such additional information provided by other Member States in replies to requests for information was not forwarded to the appropriate authorities. 
Vid en revision som utfrdes av Litauens nationella revisionsorgan (1) upptcktes det att extrainformation som hade lmnats av andra medlemsstater tillsammans med svaren p frfrgningar om information inte hade vidarebefordrats till de berrda myndigheterna.
VAT Information Exchange System (VIES) 57. 
Systemet fr utbyte av information om moms (Vies) 57.
VIES is a common computer network for a largely automated exchange of data between tax administrations. 
Vies r ett gemensamt datorntverk fr ett i stor utstrckning automatiskt utbyte av uppgifter mellan skattemyndigheter.
It also enables traders to obtain confirmation that their trading partners in other Member States are registered. 
Med hjlp av systemet kan ocks nringsidkare f bekrftelse p att deras affrspartner i andra medlemsstater r registrerade.
The VIES network provides information on the VAT registration numbers issued by the Member States, including date of issue, traderŐs name, traderŐs address and, where applicable, date of cessation of validity of a VAT number. 
Vies-ntverket ger information om de momsregistreringsnummer som utfrdas av medlemsstaterna, inbegripet utfr-dandedatum, nringsidkarens namn och adress och i frekommande fall det datum d ett momsregistreringsnummer har upphrt att glla.
It is possible to check the history of a given VAT number, i.e. all modifications made to its attributes. 
Det r mjligt att kontrollera ett visst momsregistreringsnummers historia, det vill sga alla ndringar som har gjorts.
Furthermore, Member States communicate through VIES details of all intra-community supplies by their traders to other Member States. 
Vidare meddelar medlemsstaterna uppgifter via Vies om alla gemenskapsinterna leveranser som deras nringsidkare har gjort till andra medlemsstater.
This is done on the basis of recapitulative statements which are to be drawn up for each calendar quarter by each intra-Community supplier and record the total value of goods supplied to each purchaser in other Member States. 
Detta grs p grundval av sammanstllningar som mste gras varje kvartal av alla gemenskapsinterna leverantrer och registrerar det totala vrdet p varor som levererats till alla kpare i vriga medlemsstater.
The tax administrations can cross-check this information on intra-Community supplies with declarations made by their national traders to identify breaches of VAT legislation. 
Skattemyndigheterna kan dubbelkontrollera denna information om gemenskapsinterna leveranser mot de deklarationer som deras nationella nringsidkare gr fr att identifiera brott mot momslagstiftningen.
Timely provision of data 60. 
Tillhandahlls uppgifter i tid? 60.
Economic operators have to provide recapitulative statements of all their intra-Community supplies of goods to customers holding a VAT identification number. 
Ekonomiska aktrer mste lmna sammanstllningar om alla sina gemenskapsinterna leveranser av varor till kunder som har ett momsregistreringsnummer.
According to the regulation, this information is to be entered into VIES as soon as possible and, at the latest, within three months of the end of the calendar quarter to which they relate. 
Enligt frordningen ska denna information fras in i Vies s snabbt som mjligt och senast inom tre mnader frn slutet av det kvartal som den gller.