natgillin/translations-raw huggingface dataset:
13 Based on Eurostat data: http://ec.europa.eu/eurostat/statistics-explained/index.php/E-commerce_statistics. 13 
13 Baserat p uppgifter frn Eurostat: http://ec.europa.eu/eurostat/statistics-explained/index.php/E-commerce_statistics. 13
new proposals made by the Commission and the legislation adopted by the Council following the “e-commerce package”, on 5 December 2017. 
Slutligen gick vi igenom de nya frslag som lagts fram av kommissionen och den lagstiftning som antagits av rdet inom ramen fr Óe-handelspaketetÓ av den 5 december 2017.
27 Our audit covered the period from the beginning of 2015 until the end of 2018. 
27 Revisionen omfattade perioden frn brjan av 2015 och fram till slutet av 2018.
We also considered the likely impact of the legislative changes of the VAT e-commerce package that will enter into force after the end of our audit. 
Vi bedmde ven de sannolika verkningarna av e-handelspaketets lagndringar som kommer att trda i kraft efter att vr revision avslutats.
28 We carried out the audit in two stages: (a) – – (b) – – first stage: preliminary work at the Commission, visits and discussions with academia, the chair of the Eurofisc Working Field specialised in e-commerce , and the World Customs Organisation, as well as with Core Group 2 of the VAT Working Group of the Supreme Audit Institutions (SAIs) of the EU, in order to collect information and data for the audit fieldwork in the Member States and to benchmark EU legislation against international best practices; and survey: Core Group 2 identified e-commerce as being susceptible to fraud in the field of VAT. 
28 Vi genomfrde revisionen i tv steg. a) Đ Đ Steg ett: Frberedande arbete vid kommissionen samt besk hos och diskussioner med den akademiska vrlden, ordfranden i Eurofiscs verksamhetsomrde med inriktning p e-handel, Vrldstullorganisationen och krngrupp 2 inom EU:s hgre revisionsorgans momsarbetsgrupp, fr att samla in information infr granskningsarbetet p fltet i medlemsstaterna och fr att jmfra EU:s lagstiftning med bsta internationella praxis.
In order to get a comprehensive overview of the situation in the EU, Core Group 2 decided to carry out a survey of all the tax authorities of the EU. 
Fr att f en heltckande bild av situationen i EU beslutade krngrupp 2 att genomfra en enktunderskning bland alla skattemyndigheter i EU.
We, as part of Core Group 2, sent this survey to the latter in November 2016. 
Som en av deltagarna i krngrupp 2 skickade vi enkten till skattemyndigheterna i november 2016.
The reference year for the survey was 2015. 
Referensret fr underskningen var 2015.
It covered both the EU and non-EU schemes of the MOSS and the intra-and extra-EU distance sales of goods. 
Den omfattade MOSS-systemet fr handlare bde inom och utanfr EU och distansfrsljning av varor bde inom EU och frn lnder utanfr EU.
20 Member States replied to this survey; second stage, audit fieldwork: at the Commission: We assessed the specific regulatory and control framework set up by the Commission to ensure that it follows international best practices in the field of VAT and customs duties collection and previous recommendations of the ECA related to e-commerce. We also reviewed the legislative proposals submitted by the Commission under the “e-commerce package”; and in the selected Member States, we assessed whether: (i) tax and customs authorities use the administrative cooperation arrangements to ensure the transmission of the appropriate information concerning VAT and customs duties; (ii) the controls carried out by them are effective; and (iii) the enforcement of collection of VAT and customs duties is effective. 
Steg tv, granskningsarbete p fltet: Vid kommissionen: Vi bedmde det specifika regelverk och kontrollsystem som kommissionen har inrttat, fr att kontrollera att det fljer bsta internationella praxis nr det gller uppbrd av moms och tullar och tar hnsyn till revisionsrttens tidigare rekommendationer rrande e-handel. Vi granskade ven de lagstiftningsfrslag som kommissionen lagt fram inom ramen fr Óe-handelspaketetÓ. I de utvalda medlemsstaterna underskte vi huruvida i) skatte-och tullmyndigheterna anvnder arrangemangen fr administrativt samarbete fr att se till att relevanta uppgifter rrande moms och tullar verfrs, ii) de kontroller b) Đ Đ 14
We based our analysis on the replies of Member States to the survey on e-commerce, on interviews with experts from the Member States’ tax and customs authorities, and on several samples of e-commerce-related transactions. 
Vi baserade vr analys p medlemsstaternas svar p enkten om e-handel, p intervjuer med experter frn medlemsstaternas skatte-och tullmyndigheter och p flera urval av e-handelstransaktioner.
29 Further details about the audit approach in the Commission and in the Member States can be found in Annex I and in Annex II. 15 
29 Nrmare uppgifter om revisionsmetoden vid kommissionen och i medlemsstaterna terfinns i bilaga I och i bilaga II. 15
Observations 30 Under e-commerce, goods and services are supplied from remote locations and Member States should make up for their lack of jurisdiction in the countries where the suppliers are established by exchanging information on these supplies. 
Iakttagelser 30 Genom e-handel levereras varor och tjnster frn avlgsna platser, och medlemsstaterna mste kompensera fr att de saknar behrighet i de lnder dr leverantrerna r etablerade, genom utbyte av information om leveranserna.
They should also perform effective controls on the basis of all the available information and enforce collection of VAT and customs duties to ensure its completeness. 
De br ocks genomfra ndamlsenliga kontroller p grundval av all tillgnglig information och verkstlla fullstndig uppbrd av moms och tullar.
31 The Commission should inspect Member States’ customs and tax authorities and carry out investigations to protect the financial interests of the EU. 
31 Kommissionen br inspektera medlemsstaternas tull-och skattemyndigheter och genomfra underskningar fr att skydda EU:s ekonomiska intressen.
The Commission should also develop a sound legislative framework and controls system allowing Member States to meet the above needs while being consistent with the international best practices on e-commerce. 
Kommissionen br ocks utveckla ett sunt regelverk och kontrollsystem som gr det mjligt fr medlemsstaterna att mta de ovannmnda behoven och samtidigt flja internationell bsta praxis fr e-handel.
Administrative cooperation arrangements are not fully exploited Member States do not use the mutual administrative assistance arrangements to exchange information with non-EU countries 32 Tax and customs authorities need to exchange information with other countries on international trade to ensure compliance with tax and customs provisions and the completeness of revenue collection. 
Administrativa samarbetsarrangemang utnyttjas inte fullt ut Medlemsstaterna anvnder inte arrangemangen fr msesidigt administrativt bistnd fr att utbyta information med lnder utanfr EU 32 Skatte-och tullmyndigheterna behver utbyta information med andra lnder om internationell handel fr att garantera att skatte-och tullbestmmelserna fljs och att intkterna uppbrs till fullo.
This administrative cooperation is known as mutual administrative assistance (MAA). 
Detta administrativa samarbete betecknas som msesidigt administrativt bistnd.
Any EU international agreement is subject to prior authorisation of the Council, pursuant to Article 218 TFEU. Mutual administrative assistance in tax matters 33 In a previous Special Report we addressed the following recommendation14 to Member States: “To strengthen cooperation with non-EU countries and enforce VAT collection on e-commerce B2C services and intangibles supplied from them, Member States should: (a) authorise the Commission to negotiate mutual assistance arrangements with the countries where most of the digital service providers are established and sign these arrangements; and 14 See recommendation 11 of Special Report No 24/2015, “Tackling intra-Community VAT fraud: More action needed”. 
Alla EU:s internationella avtal ska godknnas i frvg av rdet enligt artikel 218 i EUF-frdraget. msesidigt administrativt bistnd i skattefrgor 33 I en tidigare srskild rapport riktade vi fljande rekommendation14 till medlemsstaterna: ÓFr att frbttra samarbetet med lnder utanfr EU och kunna uppbra moms p e-handel med B2C-tjnster och immateriella vrden som levereras via internet br medlemsstaterna a) ge kommissionen tilltelse att frhandla om arrangemang fr msesidigt bistnd med de lnder dr mnga leverantrer av digitala tjnster r etablerade och att underteckna dessa arrangemang, 14 Se rekommendation 11 i srskild rapport nr 24/2015 Motverka gemenskapsinternt momsbedrgeri: det behvs kraftfullare tgrder.
16 (b) for those Member States which belong to the OECD, sign and implement the OECD’s Convention on Mutual Administrative Assistance in Tax Matters in order to exchange information on digital services providers with third countries”. 
16 b) fr de medlemsstater som r med i OECD, underteckna och tillmpa OECD:s konvention om msesidig handrckning i skatterenden fr att utbyta information om leverantrer av digitala tjnster med tredjelnder.Ó 34 I denna revision har vi fljt upp ovannmnda rekommendation.
We found that there has been so far only one EU international agreement in the field of VAT cooperation, the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT15. 
Vi konstaterade att EU hittills endast har ingtt ett internationellt avtal om samarbete p momsomrdet, nmligen avtalet mellan Europeiska unionen och Konungariket Norge om administrativt samarbete, bedrgeribekmpning och indrivning av fordringar p mervrdesskatteomrdet15.
This Agreement entered into force on 1 September 2018. 
Det avtalet trdde i kraft den 1 september 2018.
35 All EU Member States have now signed the OECD’s Convention on Mutual Administrative Assistance (MAA) in tax matters. 
35 Alla EU:s medlemsstater har nu undertecknat OECD:s konvention om msesidig handrckning i skatterenden.
However, none of the 20 Member States that replied to the survey has used it for e-commerce. 
Emellertid hade ingen av de 20 medlemsstater som svarade p enkten anvnt den fr e-handel.
Likewise, the five Member States we visited in 2018 in the context of this audit have never used the OECD’s Convention on Mutual Administrative Assistance in tax matters for e-commerce. Mutual administrative assistance in customs matters 36 In customs matters, the EU has no agreement in force on cooperation and mutual administrative assistance with third countries providing for specific administrative cooperation in the field of e-commerce. 
De fem medlemsstater som vi beskte under 2018 i samband med denna revision hade heller aldrig anvnt OECD:s konvention om msesidig handrckning i skatterenden fr e-handel. msesidigt administrativt bistnd i tullfrgor 36 I tullfrgor har EU inget gllande avtal om samarbete och msesidigt administrativt bistnd med tredjelnder med srskilda bestmmelser om administrativt samarbete nr det gller e-handel.
This does not prevent Member States from using agreements on MAA in customs matters, which do not explicitly refer to e-commerce but which broadly deal with preventing, detecting and combating breaches of customs legislation. 
Detta hindrar inte medlemsstaterna frn att anvnda avtal om msesidigt administrativt bistnd i tullfrgor som inte uttryckligen rr e-handel men som generellt syftar till att frebygga, avslja och bekmpa vertrdelser av tullagstiftningen.
37 However, the five visited Member States did not provide us with any examples or evidence of the use of MAA requests in customs matters with third countries in the field of e-commerce. 
37 De fem beskta medlemsstaterna gav dock inga exempel eller bevis p anvndning av frfrgningar till tredjelnder om msesidigt bistnd i tullfrgor nr det gller e-handel.
They are reluctant to use these information exchanges with China in the field of e-commerce due to the low chances of getting a reply16. 
De r ovilliga att anvnda informationsutbyte med Kina nr det gller e-handel, eftersom chansen r liten att f svar16.
Without such information exchanges, customs authorities in the Member State of consumption cannot be aware of the unreported transactions. 
Utan sdant informationsutbyte kan tullmyndigheterna i konsumtionsmedlemsstaten inte f vetskap om orapporterade transaktioner.
15 See OJ L 195 of 1.8.2018, p. 
15 Se EUT L 195, 1.8.2018, s.
See also OJ L 195 of 1.8.2018, p. 
Se ven EUT L 195, 1.8.2018, s.
16 See paragraph 59 of Special Report No 19/2017 “Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU”. 17 
16 Se punkt 59 i srskild rapport nr 19/2017 Importfrfaranden: brister i den rttsliga ramen och ondamlsenlig tillmpning pverkar EU:s ekonomiska intressen. 17
Intra-EU administrative cooperation arrangements are not fully exploited 38 Member States depend on information received from other Member States concerning intra-EU trade to be able to collect VAT in their territory. 
Administrativa samarbetsarrangemang inom EU utnyttjas inte fullt ut 38 Medlemsstaterna r beroende av information frn andra medlemsstater om den EU-interna handeln fr att kunna uppbra moms inom sitt territorium.
Member States exchange this information using the administrative cooperation arrangements provided for in EU legislation17. 
Medlemsstaterna utbyter denna information med hjlp av de arrangemang fr administrativt samarbete som anges i EU:s lagstiftning17.
This legislation lays down the following administrative cooperation tools relevant for e-commerce: (a) the MOSS, which stores information about registered traders and their reported supplies of services to the Member State of consumption; (b) exchanges of information on request and exchanges of information without prior request using standard electronic forms; (c) controls conducted simultaneously in two or more Member States (multilateral controls – MLCs) and the presence of tax officials in other Member States allowing them to obtain access to documentation held there or to attend ongoing enquiries; and (d) a decentralised network called Eurofisc for the swift exchange, processing and analysis of targeted information between Member States on cross-border fraud. 
Lagstiftningen innehller fljande verktyg fr administrativt samarbete som r relevanta fr e-handel: a) Ordningen med en enda kontaktpunkt (MOSS) som lagrar information om registrerade handlare och deras rapporterade tillhandahllanden av tjnster till konsumtionsmedlemsstaten. b) Informationsutbyte p begran och informationsutbyte utan fregende begran med anvndning av standardiserade elektroniska formulr. c) Kontroller som grs samtidigt i tv eller flera medlemsstater (multilaterala kontroller) och i nrvaro av skattetjnstemn i andra medlemsstater s att de fr tillgng till dokumentation som finns dr eller kan delta i pgende underskningar. d) Ett decentraliserat ntverk kallat Eurofisc dr medlemsstaterna snabbt kan utbyta, behandla och analysera riktad information angende grnsverskridande bedrgerier.
Its purpose is to promote and facilitate multilateral cooperation in the fight against VAT fraud. 
Ntverket ska frmja och underltta det multilaterala samarbetet i kampen mot momsbedrgeri.
The network functions as a cooperation framework without legal personality. 
Det fungerar som en ram fr samarbete och saknar rttskapacitet.
The Mini One Stop Shop (MOSS) 39 MOSS is a trade facilitation measure for traders supplying e-commerce services within and to the EU. 
Ordningen med en enda kontaktpunkt (MOSS Đ Mini One Stop Shop) 39 MOSS-systemet r en tgrd som ska underltta handeln fr handlare som levererar e-handelstjnster inom och till EU.
Thus, registration for MOSS is voluntary. 
Registreringen i MOSS-systemet r sledes frivillig.
EU traders can register for the EU scheme of MOSS in the Member State where they have established their business or, when this is not the case, have a fixed establishment18. 
Handlare i EU kan registrera sig i MOSS-systemets unionsordning i den medlemsstat dr de har sitt fretagsste eller, om fretaget inte har sitt ste i en medlemsstat, ett fast etableringsstlle18.
Non-EU traders can register for the non-EU scheme in any Member State of their choice. 
Handlare utanfr EU kan registrera sig i MOSS-systemets tredjelnderordning i en medlemsstat efter eget val.
17 Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) (OJ L 268 of 12.10.2010, p. 1). 
Om handlare 17 Rdets frordning (EU) nr 904/2010 av den 7 oktober 2010 om administrativt samarbete och kampen mot mervrdesskattebedrgeri (omarbetning) (EUT L 268, 12.10.2010, s. 1).
18 When they have fixed establishments in several Member States, they can register in any Member State where they have one of these establishments, unless they have established their business in one Member State. 
18 En handlare som har fasta etableringsstllen i flera medlemsstater kan registrera sig i vilken som helst av dessa medlemsstater, om inte fretaget har sitt ste i en medlemsstat.
The MOSS IT architecture is robust 40 When Member States’ tax authorities experience issues with the operation of MOSS by other Member States, they can request help from the call centre provided by the IT service management (ITSM) of DG TAXUD. 
MOSS-systemets it-arkitektur r stabil 40 Nr medlemsstaternas skattemyndigheter upplever problem med andra medlemsstaters anvndning av MOSS-systemet kan de begra hjlp frn callcentret vid it-servicefrvaltningen inom GD Skatter och tullar.
Any issue reported is allocated a coded ticket on a database named Synergia. 
Alla problem som rapporteras tilldelas en orderkod i databasen Synergia.
41 When a Member States sends an erroneous message the recipient replies with a technical error message (TEM). 
41 Nr en medlemsstat snder ett felaktigt meddelande svarar mottagaren med ett tekniskt felmeddelande.
The TEM can refer either to the invalidity or wrong format of the message or to the fact that the respective VAT return or VAT ID No. is unknown. 
Det tekniska felmeddelandet kan hnvisa till att meddelandet r ogiltigt eller har fel format eller att momsdeklarationen eller momsregistreringsnumret i frga r oknt.
42 (a) (b) (c) (d) In order to test the performance of the MOSS IT architecture, we: analysed the replies of Member States to our survey; interviewed the MOSS IT specialists of the Member States’ tax authorities; examined all 29 tickets allocated to issues reported published in the MOSS dashboard of 20.11.2017 in which the visited Member State was either the deficient or the affected one; and reviewed a sample of 10 TEM sent and another of 10 TEM received by each visited Member State. 
42 Vi testade MOSS-systemets it-arkitektur genom att a) analysera medlemsstaternas svar p vr enkt, b) intervjua it-specialister p MOSS-systemet inom medlemsstaternas skattemyndigheter, c) underska alla 29 problem som rapporterats i MOSS-systemets resultattavla fram till den 20 november 2017 dr en av de beskta medlemsstaterna antingen var orsak till eller berrdes av problemet, d) g igenom ett urval av 10 skickade och 10 mottagna tekniska felmeddelanden fr var och en av de beskta medlemsstaterna.
19 Box 1 Example of findings in our samples We found that 25 of the 29 tickets reported by the visited Member States were either still open or were closed after long delays. 
19 Ruta 1 Exempel p granskningsresultat i vra urval Vi konstaterade att 25 av de 29 problem som rapporterats av de beskta medlemsstaterna antingen fortfarande var utestende eller hade avslutats efter lnga frseningar.
We also found that TEM received do not give rise to any reaction on the part of the recipient until the issue escalates to become a ticket. 
Vi konstaterade ocks att mottagna tekniska felmeddelanden inte ger upphov till ngon reaktion frn mottagarens sida frrn problemet eskalerar och leder till en problemrapportering.
Thus, Member States are not pro-active in dealing with issues or TEMs (see detail of samples results in Annex III). 
Medlemsstaterna r sledes inte proaktiva nr det gller att hantera problem eller tekniska felmeddelanden (se detaljer om resultatet av granskningsurvalen i bilaga III).
43 Nineteen Member States replied in the survey that the IT infrastructure provided by the European Commission is reliable enough to ensure the functioning of the MOSS and 16 replied that the support given during the preparation phase by the Commission was sufficient. 
43 I sina enktsvar angav 19 medlemsstater att den it-infrastruktur som tillhandahlls av Europeiska kommissionen r tillrckligt tillfrlitlig fr att skerstlla att MOSS-systemet fungerar, och 16 svarade att kommissionens std under frberedelsefasen var tillrckligt.
The tax authorities of the five visited Member States agreed with these statements during the audit. 
Skattemyndigheterna i de fem beskta medlemsstaterna instmde i dessa uttalanden under revisionen.
However, four Member States considered that the 
Fyra medlemsstater ansg dock att vgledningen var otillrcklig.
One of them pointed to the differences of interpretation of “functional and technical specifications”, which was confirmed by another Member State during our visit. 
En av dessa ppekade skillnaderna i tolkningen av Ófunktionella och tekniska specifikationerÓ, vilket bekrftades av en annan medlemsstat vid vrt besk.
44 The Dutch tax authorities consider that there are too many MOSS participants and technical specifications, which prevents them from being pro-active in handling exceptions and signals from Member States or traders. 
44 De nederlndska skattemyndigheterna anser att MOSS-systemet har alltfr mnga deltagande aktrer och tekniska specifikationer, vilket hindrar dem frn att arbeta frebyggande med hantering av avvikelser och signaler frn medlemsstater eller handlare.
According to the Austrian tax authorities, the system has been working better since 2017 and the cooperation between the IT services of Member States is smooth. 
Enligt de sterrikiska skattemyndigheterna har systemet fungerat bttre sedan 2017 och samarbetet mellan medlemsstaternas it-tjnster sker smidigt.
However, they consider that Member States will not be ready for the deployment of the new One Stop Shop by 2021. 
De anser emellertid att medlemsstaterna inte kommer att vara redo fr infrandet av det nya systemet med en enda kontaktpunkt 2021.
The MOSS stores information about registered traders and their reported supplies of services to the Member State of consumption 45 EU legislation on administrative cooperation provides for the storage and exchange of information concerning the start, changes and the end of activities of any trader registered for MOSS, and about its supplies of services reported in a VAT return from its MSIDE to the MSCON19. 
MOSS lagrar information om registrerade handlare och deras rapporterade tillhandahllanden av tjnster till konsumtionsmedlemsstaten 45 I EU:s lagstiftning om administrativt samarbete freskrivs lagring och utbyte av information om nr MOSS-registrerade handlares verksamhet inleds, frndras och avslutas och om deras tillhandahllande av tjnster som rapporteras i en momsdeklaration frn identifieringsmedlemsstaten till konsumtionsmedlemsstaten19.