natgillin/translations-raw huggingface dataset:
When adopting the regulation in October 2003, the Council stated (1) that there had been until then an under-use of the arrangements for administrative cooperation. 
Nr rdet antog frordningen i oktober 2003 uppgav (1) den att det administrativa samarbetet dittills hade utnyttjas i alltfr liten utstrckning.
The Council called for exchange of information to be made more intensive to combat fraud more effectively. 
Rdet efterlyste ett intensivare informationsutbyte fr att skattefusk skulle kunna bekmpas mer effektivt.
Three types of exchange of information are foreseen under the regulation (see Figure 1): (a) Exchange of information through the VIES electronic database. 
Tre typer av informationsutbyte faststlls i frordningen (se figur 1): a) Informationsutbyte via Vies elektroniska databas.
Member States are required to input information on VAT numbers attributed to traders and on intra-Community supplies of goods declared by those traders. 
Medlemsstaterna r skyldiga att fra in information om momsregistreringsnummer som tilldelats nringsidkare och om gemenskapsinterna leveranser som deklareras av dessa nringsidkare.
Other Member States can then interrogate the database to obtain this information and check it against declarations made by their own traders. (b) Exchange of more detailed information on specific request, for example where inquiries made through VIES give rise to suspicions about a transaction and/or as a result of risk analysis. (c) Exchange of information without prior request, for example where a Member State has grounds to believe that a breach of VAT legislation has been committed in another Member State. 
Andra medlemsstater kan sedan konsultera databasen fr att f denna information och kontrollera den mot deklarationer frn sina egna nringsidkare. b) Utbyte av mer detaljerad information p srskild begran, till exempel nr frfrgningar via Vies vcker misstankar betrffande en transaktion och/eller till fljd av en riskbedmning. c) Informationsutbyte utan fregende begran, till exempel nr en medlemsstat har skl att tro att ett brott mot momslagstiftningen har begtts i en annan medlemsstat.
Exchanges of information under the regulation are mainly channelled through Central Liaison Offices (CLO). 
Informationsutbyte enligt frordningen skts i huvudsak via centrala kontaktkontor.
Each Member State has to designate a single CLO with principal responsibility for contacts with other Member States. 
Varje medlemsstat mste utse ett enda centralt kontaktkontor som har huvudansvaret fr kontakterna med andra medlemsstater.
In addition, competence to exchange information directly with other Member States may be delegated to other departments or to individual officials. 
Dessutom kan behrighet att direkt utbyta information med andra medlemsstater delegeras till andra avdelningar eller enskilda tjnstemn.
Furthermore, the regulation lays down rules for controls conducted simultaneously in two or more Member States and allows for tax officials to be present in other Member States, for example in order to have access to documentation held there or to attend in ongoing enquiries. 
Vidare innehller frordningen regler fr kontroller som utfrs samtidigt i tv eller fler medlemsstater, och den ger skattetjnstemn rtt att nrvara i vriga medlemsstater, till exempel fr att f tillgng till dokumentation som finns dr eller fr att delta i pgende utredningar.
In this it is assisted by a committee made up of representatives of Member States, the Standing Committee on Administrative Cooperation (SCAC). 
I detta ska den bitrdas av en kommitt som bestr av fretrdare fr medlemsstaterna, stndiga kommittn fr administrativt samarbete.
Furthermore, the regulation is, together with Decision No 2235/2002/EC on the Fiscalis programme, the legal basis for Community expenditure (2) to develop and keep operational electronic systems for information exchange between national administrations, multilateral controls, training seminars for tax officials, and the exchange of officials between administrations. The Figure 1 Types of information exchange (1) See recitals 12 and 13 of the regulation. 
Vidare utgr frordningen, tillsammans med beslut nr 2235/2002/EG om Fiscalisprogrammet, den rttsliga grunden fr gemenskapsutgifter(2) som gr till utveckling och underhll av operativa elektroniska system fr informationsutbyte mellan nationella frvaltningar, multilaterala kontroller, Figur 1 Typer av informationsutbyte (1) Se sklen 12 och 13 i frordningen.
(2) See the general budget of the European Union for the financial year 2007, section III, chapter 14 05 Ń Taxation policy (OJ L 77, 16.3.2007, p. 
(2) Se avsnitt III i kapitel 14 05 om skattepolitik i Europeiska unionens allmnna budget fr budgetret 2007 (EUT L 77, 16.3.2007, s.
C 20/8 EN Official Journal of the European Union 25.1.2008 financial framework for Fiscalis for the period from 2003 to 2007 was set at 67,3 million euro. 
C 20/8 SV Europeiska unionens officiella tidning 25.1.2008 utbildningsseminarier fr skattetjnstemn och utbyte av tjnstemn mellan frvaltningar.
AUDIT APPROACH AND SCOPE 12. 
REVISIONSMETOD OCH REVISIONENS OMFATTNING OCH INRIKTNING 12.
The objective of the CourtŐs audit was to assess whether the information exchanges between Member States are carried out in a timely and effective manner and whether adequate administrative structures and procedures are in place to support administrative cooperation. 
Syftet med revisionsrttens revision var att bedma om informationsutbyten mellan medlemsstaterna utfrs i tid och p ett effektivt stt och om lmpliga frvaltningsstrukturer har infrts som std fr det administrativa samarbetet.
The audit covered: Ń exchange of information on request, Ń exchange of information without prior request, Ń information through the VIES database, Ń tools for enhancing a multilateral control approach, and Ń the CommissionŐs promotion and evaluation of administrative cooperation. 
Revisionen omfattade Ń informationsutbyte p begran, Ń informationsutbyte utan fregende begran, Ń information via Vies-databasen, Ń verktyg fr att frbttra arbetssttet fr multilaterala kontroller, Ń kommissionens frmjande och utvrdering av det administrativa arbetet.
13. In 2006, CLOs in seven Member States (1) were visited. 
13. r 2006 beskte revisionsrtten de centrala kontaktkontoren i sju medlemsstater (1).
A sample of 420 exchanges of information on request, sent or received in 2005 by these Member States, was examined and the timeliness and quality of the responses was assessed. 
Ett stickprov p 420 informationsutbyten p begran, som hade skickats eller tagits emot av dessa medlemsstater under 2005, undersktes, och man bedmde om svaren hade lmnats inom tidsfristen och deras kvalitet.
However, the accuracy of individual tax assessments was not itself subjected to audit. 
Riktigheten i enskilda skatteberkningar granskades dock inte i sig.
Audit missions were carried out pursuant to Article 248(3) of the Treaty which provides that the CourtŐs audit shall be, if necessary, performed on the premises of any body which manages revenue or expenditure on behalf of the Community and in the Member States, including on the premises of any natural or legal person in receipt of payments from the budget. 
Granskningsbesk gjordes i enlighet med artikel 248.3 i frdraget som freskriver att granskning vid behov ska ske p plats i lokalerna hos varje organ som frvaltar inkomster eller utgifter fr gemenskapens rkning och i medlemsstaterna, inbegripet i lokalerna hos varje fysisk eller juridisk person som erhller betalningar frn budgeten.
The German Ministry of Finance, however, did not comply with an audit request by the Court stating that, in its opinion, there was no legal basis for such an audit. 
Det tyska finansministeriet samtyckte dock inte till revisionsrttens begran om revision utan uppgav att den ansg att det inte fanns ngon rttslig grund fr en sdan revision.
Observations concerning Germany in this report are therefore based on findings from audit missions to other Member States, information obtained during audit missions at the Commission, and publicly available reports. 
Iakttagelserna om Tyskland i denna rapport grundar sig drfr p resultat frn granskningsbesk i de andra medlemsstaterna, information som inhmtats vid granskningsbesk vid kommissionen och offentligt tillgngliga rapporter.
In 23 cases ( ) selected from the sample, the Court invited Member States to provide details on how the information obtained through exchanges was followed up by the local tax offices which had initiated the requests. 
I 23 fall (2) som valts ut frn stickprovet uppmanade revisionsrtten medlemsstaterna att lmna uppgifter om hur den information som inhmtats vid utbyten fljts upp av de lokala skattekontor som hade lmnat in en begran om utbyte.
(1) Audit missions took place in France, Italy, Luxembourg, the Netherlands, Poland, Slovenia and the UK. 
(1) Granskningsbesk gjordes i Frankrike, Italien, Luxemburg, Nederlnderna, Polen, Slovenien och Frenade kungariket.
(2) Germany Ń 4 cases; Belgium, France and the UK Ń 3 cases; Austria, Ireland and the Netherlands Ń 2 cases; Finland, Hungary, Italy and Poland Ń 1 case. 
(2) Tyskland Đ 4 fall, Belgien, Frankrike och Frenade kungariket Đ 3 fall, sterrike, Irland och Nederlnderna Đ 2 fall, Finland, Ungern, Italien och Polen Đ 1 fall.
So far, France and Germany have not provided answers to the request of the Court. 
Hittills har Frankrike och Tyskland inte lmnat ngra svar p revisionsrttens frga.
The operation of the Standing Committee on Administrative Cooperation (SCAC) was also reviewed. 
Revisionsrtten underskte ocks hur stndiga kommittn fr administrativt samarbete fungerade.
In addition, use has been made of reports and work of National Audit Offices in Member States that have performed similar audits. 
Dessutom anvnde revisionsrtten rapporter och arbete av de nationella revisionsorgan i medlemsstaterna som har utfrt liknande revisioner.
OBSERVATIONS Exchange of information on request between Member States 18. 
IAKTTAGELSER Informationsutbyte p begran mellan medlemsstater 18.
Article 5 of the regulation provides for Member States to exchange information on request. 
Enligt artikel 5 i frordningen ska medlemsstaterna utbyta information p begran.
As a rule, any information that may help to effect a correct assessment of VAT may be subject to a request, including any information relating to specific cases. 
Som en regel kan all information som gr det mjligt att korrekt faststlla momsen bli freml fr en begran, dribland all information som gller srskilda fall.
In order to obtain the information sought by the tax administration in another Member State, the requested authority is required to proceed as though acting on its own account. 
Fr att f fram den information som efterfrgas av skattemyndigheten i en annan medlemsstat ska den tillfrgade myndigheten g till vga som om den agerade fr egen rkning.
Intensity of cooperation 19. 
Samarbetets intensitet 19.
Since the regulation came into force on 1 January 2004, the number of requests for information has increased by 62 %. 
Sedan frordningen trdde i kraft den 1 januari 2004 har antalet frfrgningar om information kat med 62 %.
It went up from 18 162 requests in 2003 to 29 381 in 2006. Increase in exchanges of information mainly due to enlargement 20. 
Det steg frn 18 162 frfrgningar 2003 till 29 381 r 2006. kningen av informationsutbyten beror frmst p utvidgningen 20.
However, an analysis of the figures provided by Member States to the Commission (4) shows that this increase appears to be mainly attributable to enlargement (5) with the number of requests sent amongst EU-15 in 2005 and 2006 being below the level reached in 2004 (see Table 1). 
En analys av de siffror som medlemsstaterna har lmnat till kommissionen (4) visar dock att denna kning frmst tycks bero p utvidgningen (5) och att antalet frfrgningar inom EU-15 r 2005 och 2006 ligger under den niv som nddes 2004 (se tabell 1).
(3) Special Report No 9/98 concerning the protection of the financial interests of the European Union in the field of VAT on intra-Community trade (OJ C 356, 20.11.1998, p. 
(3) Srskildrapportnr9/98omskyddavEuropeiskaunionensfinansiella intressen i frga om mervrdesskatt p handel inom gemenskapen samt kommissionens svar (EGT C 356, 20.11.1998, s.
1) and Annual Report 2001, paragraphs 1.45 to 1.55 (OJ C 295, 28.11.2002, p. 
1) och punkterna 1.45Đ1.55 i rsrapporten fr 2001 (EGT C 295, 28.11.2002, s.
(4) Figures for 2006 are still provisional. 
(4) Uppgifterna fr 2006 r n s lnge preliminra.
(5) From EU-15 to EU-25 on 1 May 2004. 
(5) Frn EU-15 till EU-25 den 1 maj 2004.
25.1.2008 EN Official Journal of the European Union C 20/9 Table 1 Number of requests for exchange of information (according to requesting Member States) Year Requests exchanged amongst EU-15 2002 17 059 2003 18 162 2004 21 587 2005 19 649 2006 20 533 Requests sent or received by EU-10 Ń Ń 514 6 100 8 848 Total number of requests 17 059 18 162 22 101 25 749 29 381 Source: Member State statistics pursuant to Commission Regulation (EC) No 1925/2004, audit calculations. 2006 statistics provisional. 21. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/9 Tabell 1 Antal frfrgningar om informationsutbyte (enligt begrande medlemsstater) r Frfrgningar som utbytts inom EU-15 Frfrgningar som skickats eller tagits emot av EU-10 Ń Ń 514 6 100 8 848 Totalt antal frfrgningar 17 059 18 162 22 101 25 749 29 381 2002 17 059 2003 18 162 2004 21 587 2005 19 649 2006 20 533 Klla: Medlemsstaternas statistik i enlighet med kommissionens frordning (EG) nr 1925/2004, revisionsuppskattningar.
In 2006, more than 3,3 million traders across the EU declared that they had made acquisitions from other Member States. This means that even with the conservative assumption that each of the 29 381 exchanges of information on request in 2006 concerned different traders, the probability of being subject to such an exchange of information was below 0,9 %. 
21. r 2006 uppgav mer n 3,3 miljoner nringsidkare inom EU att de hade gjort frvrv frn andra medlemsstater. ven om man utgr frn det frsiktiga antagandet att var och en av de 29 381 informationsutbytena p begran under 2006 gllde olika nringsidkare innebr detta att sannolikheten fr att en nringsidkare skulle bli freml fr en sdan frfrgan om informationsutbyte var mindre n 0,9 %.
In reality, the probability was even lower, as a number of companies were subject to several requests. 
I sjlva verket var sannolikheten till och med mindre eftersom ett antal fretag blev freml fr flera frfrgningar.
Limited direct contact between local offices 22. 
Begrnsad direktkontakt mellan lokala kontor 22.
An important reason why cooperation has not become more intensive is the limited exploitation of the possibilities of decentralisation offered by the regulation. 
Ett viktigt skl till att samarbetet inte har blivit intensivare r att de mjligheter till decentralisering som frordningen erbjuder har utnyttjats endast i begrnsad utstrckning.
When adopting the regulation, the Council stated (1) that, up to then, there had not been enough direct contact between local tax offices, with communication between central liaison offices being the rule and that this centralisation had led to under-use of the arrangements for administrative cooperation. 
Nr rdet antog frordningen uppgav den (1) att det dittills hade frekommit alltfr f direkta kontakter mellan lokala kontor fr skatte-kontroll, eftersom kommunikationen normalt sker mellan de centrala kontaktkontoren och att denna centralisering hade lett till att det administrativa samarbetet utnyttjades i alltfr liten utstrckning.
The Council concluded that provisions should be made to bring about more direct contacts between services. 
Rdet drog slutsatsen att det borde infras bestmmelser som mjliggr mer direkta kontakter mellan organen.
Limited use has been made so far by Member States of this option. 
Medlemsstaterna har hittills endast anvnt sig av denna mjlighet i begrnsad utstrckning.
Only a few Member States (2) have devolved competence to territorial services. 
Endast ett ftal medlemsstater (2) har delegerat behrighet till territoriella avdelningar.
If such decentralisation is implemented only in a minority of Member States, it fails to produce its full effects as there are no counterparts for decentralised cooperation in most of the other Member States. 
Om det bara r en minoritet av medlemsstaterna som genomfr en sdan decentralisering kan denna inte stadkomma de frvntade effekterna eftersom det inte finns ngra motparter fr det decentraliserade samarbetet i merparten av de andra medlemsstaterna.
(1) See recital 12 of the regulation. 
(1) Se skl 12 i frordningen.
(2) In Finland and France this competence has been systematically and comprehensively delegated to regional tax offices. 
(2) I Finland och Frankrike har denna behrighet systematiskt och i stor omfattning delegerats till regionala skattekontor.
Timeliness of replies Half of the requests answered late 24. 
Hlften av frfrgningarna besvarades sent 24.
Rapid replies to requests for information are critical for effective cooperation. 
Snabba svar p frfrgningar om information r avgrande fr ett effektivt samarbete.
They allow fraudulent companies to be quickly identified and make it more difficult for fraudsters to hide their gains from VAT fraud. 
De gr att bedrgliga fretag snabbt kan identifieras och att det blir svrare fr bedragarna att gmma sina vinster frn momsbedrgerier.
Therefore the regulation obliges Member States to exchange information as quickly as possible and no later than three months after the receipt of a request. 
Drfr r medlemsstaterna skyldiga enligt frordningen att utbyta information s snabbt som mjligt och senast tre mnader efter det att en frfrgan har mottagits.
Where the requested authority is already in possession of that information, the time limit is reduced to one month. 
I de fall d den tillfrgade myndigheten redan har denna information r tidsfristen begrnsad till en mnad.
Statistics for 2006 provided by Member States show that almost 50 % of requests were not answered within the deadline. 
Statistik fr 2006 som lmnats av medlemsstaterna visar att nstan 50 % av frfrgningarna inte besvarades inom tidsfristen.
This figure was even higher than in 2005 when 42 % of the replies were late. 
Denna siffra var till och med hgre n 2005 d 42 % av svaren var sena.
Late replies occur in all Member States but their frequency varies significantly between Member States. In 2006, two Member States (3) replied within the deadline in almost 90 % of cases, whereas eight Member States (4) replied late in more than 50 % of cases (see Table 2). 
Sena svar frekommer i samtliga medlemsstater, men deras antal varierar vsentligt mellan medlemsstaterna. r 2006 svarade tv medlemsstater (3) inom tidsfristen i nstan 90 % av fallen medan tta medlemsstater (4) svarade sent i mer n 50 % av fallen (se tabell 2).
(3) Lithuania and Slovenia. 
(3) Litauen och Slovenien.
(4) Czech Republic, Denmark, Spain, France, Italy, Luxembourg, the Netherlands and Portugal. 
(4) Tjeckien, Danmark, Spanien, Frankrike, Italien, Luxemburg, Nederlnderna och Portugal.
27. cerned, the statistics showed a decrease in the number of times for which this deadline has been met from 2 154 cases in 2004 down to 1 885 in 2006. 
Preliminr statistik fr 2006. 27. statistiken att det antal gnger som tidsfristen hade iakttagits hade minskat frn 2 154 fall 2004 till 1 885 r 2006.
Compared to the total number of requests, this means that the share of early replies fell from 9,7 % in 2004 to 6,4 % in 2006. 
Jmfrt med det totala antalet frfrgningar innebr detta att andelen tidiga svar sjnk frn 9,7 % 2004 till 6,4 % 2006.
In addition, in certain Member States visited, a number of requests were found to have remained outstanding for one year or more. 
Dessutom visade det sig i vissa av de medlemsstater som besktes att ett antal frfrgningar frblev obesvarade i ett r eller mer.
In Italy for example, there were, at the time of the CourtŐs audit visit in May 2006, 182 unanswered requests received in the last four months of 2004 alone. 
I Italien till exempel fanns det vid revisionsrttens besk i maj 2006 182 obesvarade frfrgningar som hade tagits emot enbart under det sista kvartalet 2004.
In the United Kingdom, in early 2006, 121 requests were still outstanding from 2003 and 2004. 
I Frenade kungariket hade 121 frfrgningar frn 2003 och 2004 fortfarande inte besvarats i brjan av 2006.
Few interim replies 29. 
F preliminra svar 29.
The regulation stipulates explicitly that where the requested authority is unable to respond by the deadline it shall inform the requesting authority in writing forthwith of the reasons for this and when it would be able to respond. Nevertheless, prior notice of probable delays is only rarely given. 
Frordningen freskriver uttryckligen att om den tillfrgade myndigheten inte kan svara p en begran inom den freskrivna tiden ska den omedelbart skriftligen underrtta den begrande myndigheten om sklen till att tidsfristen inte kan iakttas och om nr den rknar med att kunna svara.
Late repliesŐ notifications were sent in 3 out of 57 cases not answered on time which were examined by the Court. 
Meddelanden om sena svar skickades i tre av de 57 fall som inte hade besvarats i tid och som revisionsrtten granskade.
Statistics from Member States for 2006 showed that in only 5 % of all cases (737 out of 14 565 late replies) had delays been notified to the requesting authorities. 
Statistik frn medlemsstaterna fr 2006 visade att endast i 5 % av samtliga fall (737 av 14 565 sena svar) hade de begrande myndigheterna underrttats om frseningarna.
Absence of such notification prevents the requesting Member State from taking alternative action in the knowledge that the request will not be promptly answered. 
Om detta inte meddelas kan den begrande medlemsstaten inte vidta alternativa tgrder i vetskap om att dess begran inte kommer att f ett snabbt svar.
Furthermore, during the audit only very few cases were found where partial information was given that was already in the possession of the requested authority and therefore rapidly As far as the replies given within one month are con- 
Vid revisionen upptcktes endast mycket f fall dr viss information lmnades som den tillfrgade myndigheten redan frfogade ver och drfr snabbtkunde gra tillgnglig och dr Nr det gller svar som ska ges inom en mnad visade
25.1.2008 EN Official Journal of the European Union C 20/11 available, followed by a more comprehensive answer once tax control visits had taken place. 
25.1.2008 SV Europeiska unionens officiella tidning C 20/11 ett mer omfattande svar fljde nr skattekontrollbesken vl hade gjorts.
Lack of priority given to requests by local tax offices 32. 
De lokala skattekontoren prioriterar inte frfrgningarna 32.
The audit revealed a number of factors which impact negatively on the timeliness of replies. 
Revisionen visade p ett antal faktorer som inverkar negativt p svarens punktlighet.
Most of the delays in responding to requests occur at Local Tax Office (LTO) level. 
De flesta frseningarna nr det gller att svara p frfrgningar frekommer vid lokala skattekontor.
Mechanisms are not always in place to ensure that LTOs give as much priority to administrative cooperation as to their other activities (1). 
Det finns inte alltid mekanismer som garanterar att lokala skattekontor prioriterar det administrativa samarbetet lika hgt som sina andra verksamheter (1).
A similar observation was made in a report provided by the National Audit Office of Denmark (NAOD) (2). 
Danmarks revisionsorgan (NAOD) gjorde en liknande iakttagelse i sin rapport (2).