natgillin/translations-raw huggingface dataset:
Enforcement of collection is not effective 100 Tax authorities are responsible for ensuring that the right amount of VAT is paid to the right Member State at the right time and for taking the necessary corrective measures when this is not the case. 
Verkstllandet av uppbrden r inte ndamlsenligt 100 Skattemyndigheterna ansvarar fr att se till att rtt momsbelopp betalas till rtt medlemsstat vid rtt tidpunkt och fr att vidta ndvndiga korrigerande tgrder om s inte r fallet.
Member States are also responsible for collecting the VAT paid by traders registered in the MOSS system and transferring the collected amounts to other Member States where they are due. 
Medlemsstaterna r ven ansvariga fr uppbrden av den moms som betalas av handlare som r registrerade i MOSS-systemet och verfringen av uppbrdsbeloppen till andra medlemsstater dr de ska betalas.
No estimates of the compliance VAT gap in the supply of services and diverging estimates in the supply of goods 101 The compliance VAT gap is the difference between what should be collected in accordance with the current legislative framework and what is actually collected by Member States’ tax authorities. 
Inga uppskattningar av momsefterlevnadsgapet fr tillhandahllande av tjnster och olika uppskattningar fr leverans av varor 101 Momsefterlevnadsgapet r skillnaden mellan vad som borde uppbras i enlighet med den gllande rttsliga ramen och vad som faktiskt uppbrs av medlemsstaternas skattemyndigheter.
We looked at whether and how this is estimated for cross border e-commerce supplies of goods and services. 
Vi tittade p om och hur detta uppskattas fr den grnsverskridande e-handeln med varor och tjnster.
Such an estimate would help the Commission or Member States to target resources where they are most needed. 
En sdan uppskattning skulle hjlpa kommissionen och medlemsstaterna att rikta resurserna till de omrden dr de behvs bst.
102 We found that Member States have not made any estimate of the compliance VAT gap for either the EU or the non-EU scheme of MOSS. 
102 Vi konstaterade att medlemsstaterna inte har gjort ngon uppskattning av momsefterlevnadsgapet fr vare sig unionsordningen eller tredjelnderordningen i MOSS-systemet.
In our survey, we requested Member States to provide estimates of lost revenue due to unregistered traders from outside the EU. 
I vr enkt bad vi medlemsstaterna ange uppskattningar av frlorade intkter p grund av oregistrerade handlare frn lnder utanfr EU.
Seventeen Member States replied that they do not have such estimates; two Member States did not answer this question; and one Member State provided an estimate about the amount of revenue lost in 2015 because of the use of illegal television broadcasting38 by at least 100 000 households within its territory. 
Sjutton medlemsstater svarade att de inte hade ngra sdana uppskattningar, tv medlemsstater svarade inte p denna frga och en medlemsstat lmnade en uppskattning av beloppet fr frlorade intkter under 2015 till fljd av att olagliga tv-sndningar38 anvndes av minst 100 000 hushll inom dess territorium.
This estimate amounts to €12 million. 
Det uppskattade beloppet uppgick till 12 miljoner euro.
103 We confirmed the failure to carry out an estimate of the compliance VAT gap for MOSS in the Member States we visited. 
103 Vi kunde bekrfta att inga uppskattningar av momsefterlevnadsgapet fr MOSS-systemet hade gjorts i de medlemsstater som vi beskte.
38 See: www.parlegalusaturu.lv. 34 
34 38 Se: www.parlegalusaturu.lv.
105 A Deloitte Study has made an estimate of the compliance VAT gap due to intra and extra-EU distance sales of goods39. 
105 En Deloitte-underskning har uppskattat momsefterlevnadsgapet till fljd av distansfrsljning av varor inom och utanfr EU39.
The losses range from €2.6 and €3.8 billion annually in the EU. Austria has estimated the total VAT loss in its territory due to intra-EU distance sales in the period 2010-2015 to be €860 million. 
Frlusterna varierar mellan 2,6 och 3,8 miljarder euro per r i EU. sterrike har uppskattat den totala momsfrlusten inom dess territorium p grund av distansfrsljning inom EU under perioden 2010Đ2015 till 860 miljoner euro.
Out of the five visited Member States, only Austria has published this sort of estimate. 
Av de fem beskta medlemsstaterna r det bara sterrike som har offentliggjort den hr typen av uppskattning.
106 For the EU as a whole, a 2016 study by a consultancy firm likewise points to gaps in the system40. 
106 Fr EU som helhet pekar en studie gjord av en konsultfirma 2016 ocks p brister i systemet40.
According to the study, VAT is levied on only 35 % of postal imports, and these gaps translate directly into a loss of VAT revenue of approximately €1.05 billion. 
Enligt studien tas moms ut p endast 35 % av importerna via post, vilket innebr en direkt frlust av momsintkter p cirka 1,05 miljarder euro.
It estimates additional losses of €0.25 billion from gaps in the collection of import duties. 
De ytterligare frlusterna p grund av bristande uppbrd av importtullar uppskattas till 0,25 miljarder euro.
The European Commission, meanwhile, estimates the overall VAT losses in cross-border e-commerce resulting from the exemption of low-value consignments to be as high as €5 billion per year41. 
Europeiska kommissionen uppskattar samtidigt de totala momsfrlusterna inom den grnsverskridande e-handeln till fljd av undantaget fr frsndelser av ringa vrde till hela 5 miljarder euro per r41.
107 HMRC in the UK has estimated the VAT losses due to extra-EU distance sales of goods (imports) to be between £1 to £1.5 billion every year in the UK. 
107 Frenade kungarikets tull-och skattemyndighet HMRC har uppskattat momsfrlusterna i samband med distansfrsljning av varor (import) frn lnder utanfr EU till 1Đ1,5 miljarder pund rligen i Frenade kungariket.
This ranges between 8 % and 12 % of the VAT gap42. 
Det motsvarar mellan 8 % och 12 % av momsgapet42.
The amount transferred is net of a retained percentage of the collected VAT. EU legislation has gradually reduced this percentage 39 Deloitte study on VAT Aspects of cross-border e-commerce – Options for modernisation, Lot 1, p. 
Som en jmfrelse r det vrt att notera att 39 Deloitte-underskningen VAT Aspects of cross-border e-commerce - Options for modernisation (momsaspekter p grnsverskridande e-handel Đ alternativ fr en modernisering), del 1, s.
40 Copenhagen Economics, E-commerce imports into Europe: VAT and customs treatment, 2016. 
40 Copenhagen Economics, E-commerce imports into Europe: VAT and customs treatment (e-handelsimport till Europa: hantering av moms och tullar), 2016.
41 European Commission, “Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods”, COM (2016) 757 final, 1.12.2016. 
41 Europeiska kommissionen, frslag till rdets direktiv om ndring av direktiv 2006/112/EG och direktiv 2009/132/EG vad gller vissa skyldigheter p mervrdesskatteomrdet fr tillhandahllande av tjnster och distansfrsljning av varor, COM(2016) 757 final, 1.12.2016.
42 https://www.nao.org.uk/wp-content/uploads/2017/04/Investigation-into-overseas-sellers-failing-to-charge-VAT-on-online-sales.pdf 43 35 https://webarchive.nationalarchives.gov.uk/20190509073425/https://www.gov.uk/go vernment/statistics/measuring-tax-gaps 
42 https://www.nao.org.uk/wp-content/uploads/2017/04/Investigation-into-overseas-sellers-failing-to-charge-VAT-on-online-sales.pdf. 35
from 30 % in 2015-2016, to 15 % in 2017-2018 and 0 % from 2019. 
EU-lagstiftningen har gradvis minskat denna procentsats frn 30 % 2015Đ2016 till 15 % 2017Đ2018 och 0 % frn och med 2019.
Figure 4 shows the financial flows in a case of B2C supply of e-commerce services from a non-EU MOSS registered supplier. 
Figur 4 visar de finansiella fldena i ett fall dr e-handelstjnster tillhandahlls till privatkunder frn ett fretag registrerat enligt tredjelnderordningen i MOSS.
Figure 4 – B2C supply of e-commerce services from a non-EU MOSS registered supplier Source: ECA,basedon“YourpocketguidetoVATondigitale-commerce”,Bellheim,Brown,Erneholm, Jundt, et al. 
Figur 4 Đ Tillhandahllande av e-handelstjnster till privatkunder frn ett fretag registrerat enligt tredjelnderordningen i MOSS Klla: Revisionsrtten, baserat p Your pocket guide to VAT on digital e-commerce (din handbok om moms p digital e-handel), Bellheim, Brown, Erneholm, Jundt m.fl.
109 If the trader either fails to make a payment, or does not pay the full amount, the MSIDE shall send a reminder electronically on the 10th day following the day on which the payment was due. 
109 Om handlaren inte fullgr en betalning eller inte betalar hela beloppet, ska identifieringsmedlemsstaten skicka en pminnelse elektroniskt den 10:e dagen efter den dag betalning skulle ha gjorts.
110 We examined a sample of 10 VAT payments received as MSIDE per visited Member State. 
110 Vi granskade ett urval av tio momsbetalningar som varje beskt medlemsstat mottagit i egenskap av identifieringsmedlemsstat.
We found that, in two cases, the trader did not pay the full amount, but the Irish tax authorities did not send a reminder to the trader for the missing payment. 
Vi konstaterade i tv fall att handlaren inte betalade hela beloppet, men de irlndska skattemyndigheterna skickade ingen pminnelse till handlaren angende den uteblivna betalningen.
In one of these two cases, they did not exclude the trader even though the trader eventually paid with a delay of more than two years. 
I ett av dessa tv fall uteslts inte handlaren, trots att denne i slutndan betalade med en frsening p mer n tv r.
111 In the Netherlands, we found three cases where the Dutch tax authorities allocated the payment to the VAT return manually, which is a burdensome and not fully reliable task. 
111 I Nederlnderna fann vi tre fall dr de nederlndska skattemyndigheterna kopplade betalningar till momsdeklarationer manuellt, vilket r omstndligt och inte helt tillfrlitligt.
Moreover, the national IT system of the Netherlands does not provide for automatic checks between returns and payments. 
Dessutom finns det i det nederlndska nationella it-systemet inga automatiska kontroller mellan deklarationerna och betalningarna.
Traders can be excluded from MOSS when they have received a reminder to either submit or pay a VAT return for three immediately preceding calendar quarters. 
Handlare kan uteslutas frn MOSS-systemet nr de mottagit en pminnelse om att lmna in eller betala en momsdeklaration fr de tre nrmast fregende kalenderkvartalen.
Therefore, the tax authorities do not know when a payment has not been made and there is no automatic notification that the trader has missed three payment deadlines. 
Drfr vet inte skattemyndigheterna nr en betalning inte har gjorts och det skickas inget automatiskt meddelande om att handlaren har missat tre betalningsfrister.
The sample results are shown in Annex III. 
Resultaten av urvalsgranskningen visas i bilaga III.
112 The SAI of the Netherlands has reported45 the following: “The Dutch MOSS system did not provide any support for checks of the timeliness and completeness of VAT payments between 2015 and 2017. 
112 Nederlndernas hgre revisionsorgan har rapporterat45 fljande: Det nederlndska MOSS-systemet gav inget std fr kontroller av huruvida momsbetalningar gjordes i tid och var fullstndiga mellan 2015 och 2017.
It was not until the first quarter of 2018 that the Tax and Customs Administration was able to start matching VAT returns and VAT payments, in respect of the first quarter of 2015. 
Det var inte frrn frsta kvartalet 2018 som skatte-och tullfrvaltningen kunde brja matcha momsdeklarationer mot momsbetalningar avseende det frsta kvartalet 2015.
Matching returns and payments is predominantly manual work. 
Att matcha momsdeklarationer mot betalningar r i huvudsak ett manuellt arbete.
To do so, it needs specific information on the status of payments”. 
Fr det behvs srskild information om statusen p betalningarna.
113 We checked a sample of 10 payments as MSCON per visited Member State. 
113 Vi granskade ett urval av 10 betalningar per beskt medlemsstat i egenskap av konsumtionsmedlemsstat.
We found two cases in which the tax authorities of the MSCON did not send a reminder even though the trader had not made the payment by that stage. 
Vi fann tv fall dr konsumtionsmedlemsstatens skattemyndigheter inte skickade ngon pminnelse trots att handlaren inte hade betalat.
In another case, the MSCON received the payment but did not find the VAT return. 
I ett annat fall mottog konsumtionsmedlemsstaten betalningen men hittade inte motsvarande momsdeklaration.
The Dutch tax authorities allocated manually all the items of the selected sample to the VAT return. 
De nederlndska skattemyndigheterna kopplade manuellt alla poster i urvalet till motsvarande momsdeklaration.
See more details on the sample results in Annex III. 
Se nrmare detaljer om resultaten av urvalsgranskningen i bilaga III.
114 To ensure the completeness of VAT payments, these are linked to the VAT returns using a unique VAT return reference number. 
114 Fr att skerstlla att momsbetalningarna r fullstndiga kopplas de till respektive momsdeklaration med hjlp av ett unikt referensnummer fr momsdeklarationen.
The Austrian tax authorities reported that they do not receive all payments due, especially from the United Kingdom. Likewise, the SAI of the Czech Republic46 reported problems with the allocation of payments received from the United Kingdom to VAT returns. 
De sterrikiska skattemyndigheterna uppgav att de inte mottar alla betalningar som de borde, srskilt frn Frenade kungariket. ven Tjeckiens hgre revisionsorgan46 rapporterade att de hade problem med att koppla mottagna betalningar frn Frenade kungariket till momsdeklarationer.
115 The Commission, as part its assurance work on the VAT-based own resource, carries out a reconciliation of the MOSS VAT payments between the 28 Member States. 
115 Som ett led i sina kontroller av de momsbaserade egna medlen gr kommissionen en avstmning av momsbetalningarna mellan de 28 medlemsstaterna inom ramen fr MOSS-systemet.
We examined this reconciliation and found that the Commission itself considers that there are big discrepancies concerning Belgium, Bulgaria, Denmark and Austria, whereas three Member States had not provided the data by the end of 2018 (Greece, Cyprus and the United Kingdom). 
Vi granskade denna avstmning och konstaterade att kommissionen sjlv anser att det finns stora brister i verensstmmelsen nr det gller Belgien, Bulgarien, Danmark och sterrike, medan tre medlemsstater inte hade lmnat sina uppgifter i slutet av 2018 (Grekland, Cypern och Frenade kungariket).
The data of 2016 is not complete, as 11 Member States had not yet been inspected for that financial year. 
Uppgifterna fr 2016 r inte fullstndiga, eftersom elva medlemsstater nnu inte hade inspekterats med avseende p det budgetret.
The mutual assistance provisions for recovery of taxes are underused 116 Out of the five visited Member States, only the Austrian tax authorities have sent recovery claims as MSCON to other Member States related to amounts due by MOSS traders47. 
Bestmmelserna om msesidigt bistnd fr indrivning av skatter r underutnyttjade 116 Av de fem beskta medlemsstaterna var det bara de sterrikiska skattemyndigheterna som i egenskap av konsumtionsmedlemsstat hade skickat betalningskrav till andra medlemsstater gllande utestende belopp frn MOSS-registrerade handlare47.
They sent five claims between 1.1.2015 and 31.5.2018. 
De skickade fem betalningskrav mellan 1.1.2015 och 31.5.2018.
Despite recent positive developments in the regulatory framework, important issues remain to be addressed 117 EU customs law is laid down in the Union Customs Code48 (UCC), while VAT is governed by the EU VAT Directive49. 
Trots den senaste tidens positiva utveckling av regelverket terstr en rad viktiga frgor att lsa 117 EU:s tullagstiftning faststlls i unionens tullkodex48, medan momsen styrs av EU:s momsdirektiv49.
Since 2015, the MOSS has applied to the cross-border supplies of e-commerce services. 
Sedan 2015 har systemet med en enda kontaktpunkt (MOSS) tillmpats p grnsverskridande tillhandahllande av e-handelstjnster.
At the end of 2017, the EU adopted a new package of EU legal provisions governing VAT in e-commerce, the “VAT e-commerce package”. 
I slutet av 2017 antog EU ett nytt lagstiftningspaket om moms p e-handelsomrdet, det s kallade Óe-handelspaketetÓ.
1). 48 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269 of 10.10.2013, p. 
48 Europaparlamentets och rdets frordning (EU) nr 952/2013 av den 9 oktober 2013 om faststllande av en tullkodex fr unionen (omarbetning) (EUT L 269, 10.10.2013, s.
1) 49 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347 of 11.12.2006, p. 
1). 49 Rdets direktiv 2006/112/EG av den 28 november 2006 om ett gemensamt system fr mervrdesskatt (EGT L 347, 11.12.2006, s.
50 Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348 of 29.12.2017, p. 
50 Rdets direktiv (EU) 2017/2455 av den 5 december 2017 om ndring av direktiv 2006/112/EG och direktiv 2009/132/EG vad gller vissa skyldigheter p mervrdesskatteomrdet fr tillhandahllande av tjnster och distansfrsljning av varor (EUT L 348, 29.12.2017, s.
7); Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 348 of 29.12.2017, 38 
7), rdets genomfrandefrordning (EU) 2017/2459 av den 5 december 2017 om ndring av genomfrandefrordning (EU) nr 282/2011 om faststllande av tillmpningsfreskrifter fr direktiv 2006/112/EG om ett gemensamt system fr mervrdesskatt (EUT L 348, 29.12.2017, s.
118 Changes described in subparagraphs a) and b) above came into effect in 2019 and those in subparagraphs c) and d) only in 2021. 
118 De frndringar som beskrivs i punkterna a och b ovan trdde i kraft 2019 och de i punkterna c och d trder i kraft frst 2021.
We reviewed the likely impact of the changes and identified issues, which, in our view, remain to be addressed. 
Vi granskade de troliga konsekvenserna av ndringarna och identifierade problem som enligt vr uppfattning kvarstr och mste tgrdas.
The regulatory framework follows international best practice promoted by the OECD and the WCO in most respects 119 We assessed the regulatory framework described in paragraph 117 to ensure that it follows international best practice in the field of VAT and customs duties collection as defined by the OECD and the WCO. 
Regelverket fljer i de flesta avseenden den internationella bsta praxis som fresprkas av OECD och Vrldstullorganisationen (WCO) 119 Vi bedmde det regelverk som beskrivs i punkt 117 fr att kontrollera att det fljer den bsta internationella praxis nr det gller uppbrd av moms och tullar som faststllts av OECD och WCO.
The OECD destination principle 120 Following the VAT Directive, the EU applies the destination principle to cross-border supplies of e-commerce services to a final consumer. 
OECD:s destinationsprincip 120 I enlighet med momsdirektivet tillmpar EU destinationsprincipen p grnsverskridande leveranser av e-handelstjnster till slutkonsumenter.
The destination principle means that such supplies of services should be subject to VAT in the jurisdiction in which the recipient has its usual residence51. 
Destinationsprincipen innebr att tjnsteleveranserna r momspliktiga i den jurisdiktion dr mottagaren har sin stadigvarande hemvist51.
This is in accordance with international best practice. p. 
Detta fljer bsta internationella praxis.
121 However, the new provisions that enter into force on 1 January 2021 allow micro-businesses and start-ups to tax their supplies of e-commerce services not exceeding the threshold of €10 000 according to the “origin principle”, i.e. at the rate of the Member State of origin. 
121 De nya bestmmelserna som trder i kraft den 1 januari 2021 gr det emellertid mjligt fr mikrofretag och nystartade fretag att beskatta tillhandahllandet av e-handelstjnster som inte verstiger trskelvrdet 10 000 euro enligt ÓursprungsprincipenÓ, dvs. enligt momssatsen i ursprungsmedlemsstaten.
122 It is our view that using the principle of origin increases the risk that suppliers underreport sales VAT in order to remain under the threshold and avoid charging the higher VAT applicable in the destination Member State. 
122 Om ursprungsprincipen anvnds r det vr uppfattning att risken kar att leverantrer underrapporterar frsljningsmomsen fr att hlla sig under trskelvrdet och undvika debitering av den hgre momssatsen i destinationsmedlemsstaten.
Moreover, the new provisions do not address the risk that Member States with lower rates compete with others to attract SMEs and start-ups to their territories52. 
De nya bestmmelserna motverkar dessutom inte risken fr att medlemsstater med lgre momssatser konkurrerar med andra fr att locka sm och medelstora fretag och nystartade fretag att etablera sig p deras territorier52.
See in https://www.ibfd.org/sites/ibfd.org/files/content/pdf/ivm_2017_02_e2_1_SeptNewsletter. pdf. 
Se https://www.ibfd.org/sites/ibfd.org/files/content/pdf/ivm_2017_02_e2_1_SeptNewsletter. pdf.
17 of Audit Conclusion No 17/12 in the field of e-commerce on https://www.nku.cz/scripts/rka-en/detail.asp?cisloakce=17/12&rok=0&sestava=0. 
17 i revisionsrapport nr 17/12 p e-handelsomrdet https://www.nku.cz/scripts/rka-en/detail.asp?cisloakce=17/12&rok=0&sestava=0.
54 In the “Postal/Express Consignments Risk Indicators and Manual” of Volume 2 of the WCO Customs Risk Management Compendium. 40 
54 I ÓPostal/Express Consignments Risk Indicators and ManualÓ (riskindikatorer och handbok fr post-/expresskurirfrsndelser) i volym 2 av WCO Customs Risk Management Compendium (WCO:s kompendium om hantering av tullrisker).
All the Member States we visited and the Commission have interpreted the threshold of €150 for the relief of customs duties as referring only to the value of the goods alone, which does not include insurance and freight57. 
Alla de medlemsstater vi beskte och kommissionen har tolkat trskelvrdet p 150 euro fr tullbefrielse som att det endast avser varornas vrde och inte inkluderar frakt och frskring57.
127 However, we found that Ireland and Germany interpret the threshold of €22 (or €10) for the VAT relief to mean that the total value referred to in the legislation58, may also include transport costs59. Austria considers that this value concerns only the cost of the goods, excluding transport costs. 
127 Vi konstaterade dock att Irland och Tyskland tolkar trskelvrdet fr momsbefrielse p 22 euro (eller 10 euro) som att det sammanlagda vrde som avses i lagstiftningen58 ven kan innefatta transportkostnader59. sterrike anser att vrdet endast avser kostnaden fr varorna, exklusive transportkostnader.
These different interpretations suggest that the Commission has not succeeded in ensuring the uniform implementation of customs provisions by Member States’ customs authorities. 
Dessa olika tolkningar visar att kommissionen har misslyckats med att skerstlla ett enhetligt genomfrande av tullbestmmelserna av medlemsstaternas tullmyndigheter.