natgillin/translations-raw huggingface dataset:
This means that even when traders submit their statements on time, information on intra-community supplies made in January may only be available in VIES in June, i.e. almost six months later. 
Detta innebr att ven nr nringsidkare lmnar in sina sammanstllningar i tid kan information om gemenskapsinterna leveranser som gjorts i januari bli tillgngliga i Vies frst i juni, det vill sga nstan sex mnader senare.
(1) Public audit report on the cooperation in the field of exchange of information on Value added tax, 30 June 2006, No VA-8000-4-13, p. 
(1) Offentliggranskningsrapportomsamarbetetpomrdetfrutbyteav information om mervrdesskatt, 30 juni 2006, nr VA-8000-4-13, s.
Effectiveness of VIES hampered by time taken for data collection and transmission 61. 
Vies effektivitet frsvagas av den tid det tar att samla in och verfra uppgifter 61.
Several Member States already collect information on intra-Community supplies on a monthly basis, and the reduction of timescales for the transmission of information has been discussed repeatedly by the SCAC. 
Flera medlemsstater samlar redan in uppgifter om gemenskapsinterna leveranser varje mnad, och SCAC har upprepade gnger talat om att frkorta tidsfristerna fr verfring av information.
However, an agreement amongst Member States on a general application of shorter transmission periods has not been reached. 
Medlemsstaterna har dock inte ntt ngon verenskommelse om en allmn tillmpning av kortare tidsfrister fr verfring.
Access to and accuracy of data 62. 
Tillgng till uppgifter och uppgifternas riktighet 62.
Each Member State has only access in VIES to transactions involving its own traders. 
Varje medlemsstat har i Vies endast tilltrde till transaktioner som rr de egna nringsidkarna.
Because of this, whenever Member States, in order to identify possible fraud networks, need information about trade operations between other Member States, they have to send a request for information to the Member States concerned. 
P grund av detta behver medlemsstaterna fr att kunna identifiera eventuella bedrgerintverk information om handelstransaktioner mellan andra medlemsstater och mste d lmna in en frfrgan om information till de berrda medlemsstaterna.
This takes time to be answered and commits human resources in both Member States. 
Det tar tid att f svar p en frfrgan och ven personal i ansprk i bda medlemsstaterna.
Article 22 of the regulation requires Member States to ensure that their databases are kept up to date, and are complete and accurate. 
Enligt artikel 22 i frordningen ska medlemsstaterna skerstlla att deras databaser hlls aktuella, kompletta och korrekta.
As discussions in the SCAC show, there is currently no common approach amongst Member States with regard to the question of how to ensure quality and reliability of data in VIES. 
Ssom diskussionerna inom SCAC visar finns det fr nrvarande ingen samsyn i medlemsstaterna p hur man ska se till att uppgifterna i Vies r av god kvalitet och tillfrlitliga.
Although required by Article 22 of the regulation, no criteria have as yet been defined to determine which changes are not pertinent, essential or useful and therefore need not to be made. 
Trots kraven i artikel 22 har kriterier nnu inte faststllts enligt vilka det ska avgras vilka ndringar som inte r relevanta, vsentliga eller ndamlsenliga och som drfr inte behver gras.
Work carried out by National Audit Offices also highlights the problem of reliability of data. 
Det arbete som nationella revisionsorgan har utfrt visar ocks p problemet med uppgifternas tillfrlitlighet.
As an example, discrepancies in reporting were identified during an audit conducted in parallel by the Supreme Audit Offices of the Czech Republic and of the Slovak Republic (2). 
Till exempel ptrffades skillnader i rapporteringen under en revision som utfrdes parallellt av de nationella revisionsorganen i Tjeckien och Slovakien (2).
Differences between the values of supplies of goods reported by taxable persons from other Member States and the values of acquisitions of goods reported by taxable persons from the Czech Republic or the Slovak Republic were caused, amongst other things, by differing methods of reporting of data on intra-Community supplies and acquisitions in the individual Member States. 
Skillnader p vrdet av leveranser av varor som rapporterades av beskattningsbara personer frn andra medlemsstater och vrdet p frvrv av varor som rapporterades av beskattningsbara personer i Tjeckien och Slovakien berodde bland annat p att man hade olika metoder fr rapportering av uppgifter om gemenskapsinterna leveranser och frvrv i de enskilda medlemsstaterna.
25.1.2008 EN Official Journal of the European Union C 20/15 65. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/15 65.
Although some Member States already collect such data from their traders, only the input in VIES of recapitulative statements on supplies is currently mandatory. 
Trots att en del medlemsstater redan samlar in sdana uppgifter frn sina nringsidkare r det fr nrvarande endast sammanstllningar om leveranser som mste fras in i Vies.
Verification of VAT numbers by traders 66. 
Nringsidkares kontroll av momsregistreringsnummer 66.
Article 27(4) of the regulation provides that suppliers can obtain confirmation of the validity of the VAT identification number of any specified person. 
Enligt artikel 27.4 i frordningen har leverantrer mjlighet att f bekrftelse p att momsregistreringsnumret fr varje angiven person r giltigt.
All Member States have their own systems to validate VAT numbers. 
Alla medlemsstater har sitt eget system fr att kontrollera om ett momsregistreringsnummer r giltigt.
Depending on the Member States, the requests for confirmation can be made by telephone, by fax or electronically on a website. 
Frfrgningarna om bekrftelse kan gras per telefon, per fax eller elektroniskt p en webbplats beroende p vilken medlemsstat det gller.
Since 2002, the Commission has made a tool available on its website known as ÔVIES VAT number validationŐ, which enables traders to perform an on-line check of the validity of a VAT number. 
Sedan 2002 har kommissionen p sin webbplats haft ett verktyg tillgngligt med namnet Vies validering av momsregistreringsnummer som gr det mjligt fr nringsidkare att kontrollera online om ett momsregistreringsnummer r giltigt.
Eleven Member States allow the display of a traderŐs name and address when checking the number, while a further three Member States display only the name of the trader. 
Elva medlemsstater tillter att nringsidkarens namn och adress visas nr numret kontrolleras medan tre andra medlemsstater endast visar nringsidkarens namn.
The other thirteen confirm only the validity of a VAT number without providing any information on the trader. 
De andra tretton bekrftar endast att ett momsregistreringsnummer r giltigt utan att lmna ngon annan information om nringsidkaren.
The information provided is not fully reliable due to different interpretations of basic notions such as the start or end of an activity, and due to the fact that some Member States update their databases with retroactive effect. 
Den information som lmnas r inte helt tillfrlitlig p grund av olika tolkningar av vissa grundbegrepp, till exempel nr en verksamhet brjar och slutar, och p grund av att vissa medlemsstater uppdaterar sina databaser retroaktivt.
Where such updates with retroactive effect have taken place, it is difficult for a tax administration to verify whether a given VAT number was shown as being valid at the time when transactions under examination took place. 
Nr sdana uppdateringar med retroaktiv effekt grs r det svrt fr en skattefrvaltning att kontrollera om ett visst momsregistreringsnummer visade sig vara giltigt vid den tidpunkt d de transaktioner som r freml fr granskning gjordes.
Improvements in functionality of VIES (VIES II) 69. 
Frbttringar av Vies (Vies II) stt att fungera 69.
VIES has been in place since 1992. In 2004, it was decided that the system needed an upgrade to be ready for new needs and to incorporate technological improvements. 
Vies har funnits sedan 1992. r 2004 bestmdes att systemet behvde moderniseras fr att kunna svara mot nya behov och anpassas till tekniska frbttringar.
This would result in VIES II, with the new features being gradually added to the existing VIES system. 
Detta skulle resultera i Vies II och de nya funktionerna skulle gradvis fras in i det befintliga Vies-systemet.
(1) Information on the Findings of Inspections on Collection by Tax Authorities of State Budget Income Proceeding from Value Added Tax in 2004-2005, Supreme Chamber of Control, June 2006. 70. 
(1) Granskningsresultat avseende skattemyndighetens uppbrd av offentliga intkter som hrrr frn moms 2004Đ2005, Polens nationella revisionsorgan, juni 2006.
This feasibility study was announced during a SCAC meeting in March 2004, based on the scope and objectives proposed by the Commission. 
Denna genomfrbarhetsstudie tillknnagavs under ett SCAC-mte i mars 2004, p grundval av den inriktning och de ml som kommissionen hade freslagit.
It assumed that the change in the place of taxation of services would probably be implemented from January 2007, and that the one-stop shop mechanism would begin in July 2006. 
Man antog att ndringen av platsen fr beskattningen av tjnster frmodligen skulle glla frn januari 2007, och att mekanismen fr en enda kontaktpunkt skulle infras i juli 2006.
Because of these assumptions, the priority was given to these two areas. 
P grund av dessa antaganden prioriterades dessa tv omrden.
Since both assumptions proved to be wrong, efforts were made which have so far not resulted in any relevant improvement to the collection and overall quality of VIES data. 
Men eftersom bda antagandena visade sig vara felaktiga gjordes anstrngningar som hittills inte har lett till ngon relevant frbttring av insamlingen av och den vergripande kvaliteten p Vies-uppgifter.
Instruments for promoting a multilateral control approach Presence of tax officials in other Member States 71. 
Instrument fr att frmja multilaterala kontroller Skattetjnstemns nrvaro i andra medlemsstater 71.
Article 11 of the regulation provides a legal basis for designated officials to be present in other Member States, for example in order to have access to documentation held there or to attend enquiries that take place with traders. 
I artikel 11 i frordningen ges en rttslig grund fr att tjnstemn som har utsetts av den begrande myndigheten ska kunna nrvara i andra medlemsstater, till exempel fr att f tillgng till dokumentation som finns dr eller vara med vid utredningar som nringsidkare r involverade i.
Limited use has been made of these possibilities (see Table 4). 
Dessa mjligheter har utnyttjats i begrnsad omfattning (se tabell 4).
For 2006, only six Member States reported cases where their officials had been present in administrative offices in other Member States (15 cases in total). 
Under 2006 rapporterade endast sex medlemsstater om fall dr deras tjnstemn hade nrvarat vid administrativa kontor i andra medlemsstater (15 fall totalt).
Only three Member States reported cases where their officials had participated in administrative enquiries in other Member States (3 cases in total). 
Endast tre medlemsstater rapporterade om fall dr tjnstemn hade deltagit i administrativa utredningar i andra medlemsstater (3 fall totalt).
(2) B2B means business-to-business supply of services. 
(2) B2B(businesstobusinesssupplyofservices)betydertillhandahllande av tjnster mellan fretag.
(3) A system whereby a trader could fulfil his value added tax (VAT) obligations for his activities across the European Union solely in the Member State in which he is established. 
(3) Ett system genom vilket en nringsidkare kan fullgra sina momsskyl-digheter fr verksamheter ver hela Europeiska unionen endast i den medlemsstat som han r etablerad i.
C 20/16 EN Official Journal of the European Union 25.1.2008 Table 4 Use of other instruments Number of presences in administrative offices in other MS 2005 Belgium 830035 Czech Republic 0 0 0 0 0 0 Denmark n/c0n/c000 Germany 050173 2006 2005 2006 2005 2006 Number of participations in administrative enquiries in other MS Number of simultaneous controls organised Estonia Greece Spain France 101044 Ireland 111032 Italy n/cn/cn/cn/c00 Cyprus 000000 Latvia 000000 Lithuania 000000 Luxembourg n/c0n/c000 Hungary 000001 n/c0n/c001 n/c0n/c0n/c0 0 n/c 0 n/c 0 0 Malta The Netherlands Austria Poland Portugal Slovenia Slovak Republic Finland Sweden United Kingdom n/c0n/c0n/c0 1331101 010004 000000 000000 000000 000000 000110 120002 700002 Total 19 15 5 3 28 25 Source: Member State statistics pursuant to Regulation (EC) No 1925/2004. n/c Ń Figures not communicated by the Member States. 2006 statistics provisional. 
C 20/16 SV Europeiska unionens officiella tidning 25.1.2008 Tabell 4 Anvndning av andra instrument Antal fall av nrvarande personer vid administrativa kontor i andra medlemsstater 2005 2006 Belgien 830035 Antal gnger d personer har medverkat vid administrativa Antal anordnade samtidiga utredningar i andra kontroller medlemsstater 2005 2006 2005 2006 Tjeckien 000000 Danmark e/m0e/m000 Tyskland 050173 Estland Grekland Spanien Frankrike 101044 Irland 111032 Italien e/me/me/me/m00 Cypern 000000 Lettland 000000 Litauen 000000 Luxemburg e/m0e/m000 Ungern 000001 e/m0e/m00 1 e/m0e/m0e/m 0 0e/m0e/m0 0 Malta Nederlnderna sterrike Polen Portugal Slovenien Slovakien Finland Sverige Frenade kungariket e/m0e/m0e/m0 1331101 010004 000000 000000 000000 000000 000110 120002 700002 Totalt 19 15 5 3 28 25 Klla: Medlemsstaternas statistik i enlighet med frordning (EG) nr 1925/2004. e/m Đ uppgifter har ej meddelats av medlemsstaterna.
Simultaneous and multilateral controls 73. 
Samtidiga och multilaterala kontroller 73.
Article 12 of the regulation allows for two or more Member States to conduct simultaneous controls, in their own territory, on the tax situation of one or more operators who are of common or complementary interest. 
Enligt artikel 12 i frordningen fr tv eller flera medlemsstater utfra samtidiga kontroller, var och en p sitt eget territorium, av skattesituationen fr en eller flera nringsidkare som r av gemensamt eller kompletterande intresse.
The regulation provides that a Member State shall identify the taxable person whom it intends to propose for a simultaneous control. 
Enligt frordningen ska en medlemsstat identifiera de beskattningsbara personer som den avser att fresl fr en samtidig kontroll.
The other Member States concerned shall then decide whether they wish to take part in the simultaneous controls. 
De berrda medlemsstaterna ska sedan avgra om de nskar delta i de samtidiga kontrollerna.
In 2006, a total of 25 (1) such simultaneous controls were reported. 
Under 2006 rapporterades att totalt 25 (1) sdana samtidiga kontroller hade gt rum.
(1) This figure may include some double-counting, as some controls were jointly initiated. 
(1) Eventuellt kan det i denna siffra ing kontroller som rknats tv gnger eftersom vissa kontroller gjordes p tv eller flera medlemsstaters initiativ.
Simultaneous controls can take place in the form of multilateral controls as provided by the decision on the Fiscalis Programme. 
Samtidiga kontroller kan ga rum i form av multilaterala kontroller i enlighet med beslutet om Fiscalisprogrammet.
Under this decision, funding for travel and subsistence expenses is available. 
Enligt detta beslut finns finansiering tillgnglig av kostnader fr resor och uppehlle.
The procedure to launch and conduct such controls which typically involve a high need for coordination, has been significantly simplified and clarified (2). 
Frfarandet fr att inleda och utfra sdana kontroller, som vanligtvis medfr ett stort behov av samordning, har i hg grad frenklats och frtydligats (2).
In 2005, a total of 12 such multilateral controls were organised by 5 different Member States. 
Under 2005 anordnades totalt 12 multilaterala kontroller av fem olika medlemsstater.
Although this was a higher figure than in the years 2001 to 2004 (3), it falls short of the peak reached in 2000 when 16 multilateral controls took place. 
Trots att detta r en hgre siffra n under ren 2001Đ2004 (3) r den lgre n det rekord som uppnddes 2000 d 16 multilaterala kontroller utfrdes.
(2) Multilateral Control Guide Ń Version 2004. (3) Annual number of MLCs: 2001: 8 organised by 6 MS; 2002: 5 organised by 5 MS; 2003; 3 organised by 2 MS, 2004: 7 organised by 6 MS. 
(2) (3) Multilateral Control Guide Đ version 2004. rligt antal multilaterala kontroller: 2001: 8 som anordnades av 6 medlemsstater; 2002: 5 som anordnades av 5 medlemsstater; 2003: 3 som anordnades av 2 medlemsstater; 2004: 7 som anordnades av 6 medlemsstater.
25.1.2008 EN Official Journal of the European Union C 20/17 77. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/17 77.
According to the Dutch authorities, such controls can lead to the imposition of significant amounts of additional VAT. 
Enligt de nederlndska myndigheterna kan multilaterala kontroller leda till att betydande belopp av kompletterande moms kan uppbras.
In one of the three multilateral controls organised by the Netherlands and finalised in 2005, a further VAT amount of 35 million euro was established. 
Vid en av de tre multilaterala kontroller som anordnades av Nederlnderna och som avslutades 2005 faststlldes ett ytterligare momsbelopp p 35 miljoner euro.
The tax administration in Luxembourg reported (1) a case where a multilateral control conducted over more than three years together with the UK authorities resulted in the successful dismantling of a network behind an 80 million euro fraud with mobile phones. 
Skatteadmi-nistrationen i Luxemburg rapporterade (1) om ett fall dr en multilateral kontroll tillsammans med Frenade kungarikets myndigheter under mer n tre r resulterade i att ett ntverk som lg bakom ett mobiltelefonbedrgeri p 80 miljoner euro kunde sprngas p ett framgngsrikt stt.
The regulation attributes to the Commission the role of supporting and promoting administrative cooperation between Member States and to evaluate it together with them. 
Enligt frordningen r det kommissionens uppgift att stdja och frmja administrativt samarbete mellan medlemsstaterna och utvrdera det tillsammans med dem.
Furthermore, the Commission is required to pool the Member StatesŐ experience with the aim of improving cooperation. 
Kommissionen ska ocks sprida medlemsstaternas erfarenhet fr att frbttra samarbetet.
In the SCAC, the Commission has made proposals for improving administrative cooperation. 
I SCAC har kommissionen lmnat frslag fr att frbttra det administrativa samarbetet.
Examples are the initiative of the Commission to reduce the timeframes for the production of recapitulative statements of intra-Community supplies or the suggestion to provide more information about traders in VIES. 
Exempel p det r kommissionens initiativ fr att minska tidsramarna fr att gra sammanstllningar ver gemenskapsinterna leveranser och frslaget att ge mer information om nringsidkare i Vies.
Most of these proposals were not followed. 
Merparten av dessa frslag har inte fljts.
At the request of the SCAC, the Commission has designed a specific form (Trend form) to indicate developments in the operations of Missing Trader Fraud. 
P SCAC:s begran har kommissionen tagit fram en srskild blankett (Trend form) fr att visa utvecklingen nr det gller transaktioner vid bedrgeri via skenfretag.
However, so far no Member State has used the form to provide information. 
Hittills har dock ingen medlemsstat anvnt blanketten fr att tillhandahlla information.
Likewise, the Commission has not been informed of all bilateral agreements between Member States on matters covered by the regulation. 
Inte heller har kommissionen informerats om alla bilaterala verenskommelser mellan medlemsstater om frgor som omfattas av frordningen.
In its 2006 communication concerning the need to develop a co-ordinated strategy to improve the fight against fiscal fraud (2), the Commission stated that it considered that the moment had come to set up a monitoring system, on the basis of quantifiable indicators, in order to ensure that each Member State is able to and actually does provide efficient assistance to other Member States. 
I sitt meddelande 2006 om behovet av att utarbeta en samordnad strategi fr att frbttra kampen mot skattebedrgeri (2) uppgav kommissionen att det var dags att inrtta ett vervakningssystem som grundar sig p mtbara indikatorer fr att se till att alla medlemsstater kan hjlpa varandra och faktiskt ocks gr det p ett effektivt stt.
However, so far the Commission has not made any concrete legislative proposal for the introduction of such a monitoring system. 
Hittills har dock kommissionen inte kommit med ngot konkret lagfrslag om att inrtta ett sdant vervakningssystem.
Furthermore, three years after the entry into force of the regulation, the organisational set-up for administrative cooperation in the Member States and its compliance with the regulation had not yet been assessed by the Commission. 
Tre r efter det att frordningen trdde i kraft hade kommissionen nnu inte bedmt det organisatoriska arrangemanget fr administrativt samarbete i medlemsstaterna och dess verensstmmelse med frordningen.
(1) Administration de lŐenregistrement et des domaines, Rapport dŐactivit 2006, p. 
(1) Administration de lŐenregistrement et des domaines, verksamhetsrapport 2006, s.
(2) COM(2006) 254 final, dated 31.5.2006. 
(2) KOM(2006) 254 slutlig, 31.5.2006.
Pursuant to Article 41(2) of the regulation, access of Commission staff to the information exchanged is limited to what is necessary for maintenance and development of the communication network. 
I enlighet med artikel 41.2 i frordningen r kommissionspersonalens tillgng till den utbytta informationen begrnsad till det som r ndvndigt fr drift, underhll och utveckling av kommunikationsntet.
Without access to the contents of the operational information exchanged, the Commission cannot gain on its own all the insights necessary to detect the reasons for problems and put forward solutions. 
Om kommissionen inte har tillgng till innehllet i den operativa information som utbyts kan den inte p egen hand f den inblick som krvs fr att hitta orsakerna till problem och ta fram lsningar p dem.
Other constraints on effective cooperation 84. 
Andra begrnsningar fr ett effektivt samarbete 84.
During the course of the audit, a number of other problems were identified which prevent the potential benefits of cooperation from being fully exploited or constrain possible improvements. 
Under revisionen konstaterades ett antal andra problem som frhindrar att eventuella vinster med samarbetet utnyttjas fullt ut eller begrnsar mjliga frbttringar.
No common rules for withdrawing VAT identification numbers 85. 
Inga gemensamma regler fr att terkalla momsregistreringsnummer 85.
The prompt withdrawal of a traderŐs VAT identification number is an important tool to stop fraudulent activities and to protect honest entrepreneurs. 
Ett snabbt terkallande av en nringsidkares momsregistreringsnummer r ett viktigt verktyg fr att stoppa bedrgerier och skydda hederliga fretagare.
From an analysis of the relevant Community legislation (3), it can be concluded that traders who do not carry out any real economic activity, but only engage in transactions simulating such activity in the context of VAT fraud are not entitled to have a VAT identification number. 
Av en analys av relevant gemenskapslagstiftning (3) kan slutsatsen dras att nringsidkare som inte bedriver ngon egentlig ekonomisk verksamhet utan endast utfr transaktioner fr att simulera en sdan verksamhet vid momsbedrgeri inte har rtt till ett momsregistreringsnummer.