natgillin/translations-raw huggingface dataset:
New provisions in force from 2021 aim to resolve some weaknesses but undervaluation remains to be addressed 128 We have reviewed the new provisions that will enter into force in 2021 in the light of the replies of the Commission to a questionnaire we addressed to it. 
Nya bestmmelser som trder i kraft 2021 syftar till att tgrda vissa brister, men undervrdering r en frga som terstr att lsa 128 Vi har granskat de nya bestmmelser som kommer att trda i kraft 2021 mot bakgrund av kommissionens svar p ett frgeformulr vi riktade till den.
We also discussed the challenges posed by e-commerce with representatives of academia, and Core Group 2 of the VAT Working Group of the SAIs of the EU. 
Vi diskuterade ocks e-handelns utmaningar med fretrdare fr den akademiska vrlden och krngrupp 2 inom EU:s hgre revisionsorgans momsarbetsgrupp.
55 See paragraph 1.3 of WCO “Guidelines for the immediate release of consignments by customs”, WCO, 2014 in http://www.wcoomd.org/-media/wco/public/global/pdf/topics/facilitation/instruments-andtools/ tools/immediate-release-guidelines/immediate-release-guidelines.pdf?db=web. 
Momsen ska d betalas i destinationsmedlemsstaten61. http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/immediate-release-guidelines/immediate-release-guidelines.pdf?db=web.
58 See Article 23 of Council Directive 2009/132/EC. 
58 Se artikel 23 i rdets direktiv 2009/132/EG.
59 See pp. 18 and 19 of the Compendium. 
59 Se s.
In our Special Report No 19/2017, we pointed out60 that under the current legislation, suppliers may succeed in evading the payment of VAT on these imports by undervaluing them and/or abusing the customs procedure 42 (CP 42). 
60 Se punkterna 99, 100 och 137 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.
130 We found that there was a risk that goods imported under CP 42 would be stored in a warehouse in the EU until purchased by and delivered to the consumer on behalf of the non-EU supplier without accounting for VAT for this delivery. 
42 130 Vi konstaterade en risk fr att varor som importeras enligt tullfrfarande 42 frvaras i ett lager i EU tills de kps av och levereras till konsumenten p uppdrag av den icke EU-baserade leverantren utan att moms redovisas fr leveransen.
The Commission has addressed the gap in the liability of intermediaries 131 The VAT Directive does not include provisions covering the VAT liability of intermediaries in the supply of goods using distance sales to allow the collection of VAT in cases where the third country supplier uses a warehouse to supply the goods to final consumers and the importation takes place before the final consumer is known. 
Kommissionen har tgrdat brister nr det gller mellanhnders ansvar 131 Momsdirektivet innehller inga bestmmelser om momsskyldighet fr mellanhnder i leveransen av varor vid distansfrsljning, vilket skulle mjliggra uppbrd av moms i fall dr en leverantr i ett tredjeland anvnder ett lager varifrn varorna levereras till slutkonsumenter och dit importen sker innan slutkonsumenten r knd.
132 To remedy this, under the new provisions that will enter into force on 1 January 2021, electronic interfaces (such as platforms, marketplaces and portals) will be liable for collecting VAT as they are deemed to receive and supply goods by themselves. 
132 Fr att tgrda detta kommer, enligt de nya bestmmelserna som trder i kraft den 1 januari 2021, elektroniska grnssnitt (ssom plattformar, marknadsplatser och portaler) att bli ansvariga fr uppbrden av moms, eftersom de anses ta emot och leverera varorna sjlva.
In addition, an amendment to the VAT Directive62 establishes, with effect from 1 January 2021, record-keeping obligations for intermediaries, and another proposal63 allows the electronic interfaces to use the OSS to declare the VAT charged for the B2C domestic supplies. 
Dessutom faststlls, genom en ndring av momsdirektivet62 med verkan frn och med den 1 januari 2021, dokumenteringsskyldigheter fr mellanhnder, och ett annat frslag63 mjliggr fr elektroniska grnssnitt att anvnda en enda kontaktpunkt fr att deklarera den moms som tas ut vid inhemska leveranser frn fretag till privatkunder.
Under these new provisions, tax authorities can collect the VAT due on the B2C supply from the electronic platform to the consumer. 
Enligt de nya bestmmelserna kan skattemyndigheterna uppbra moms p fretags frsljning till privatkunder dr leveransen sker frn en elektronisk plattform till konsumenten.
42 The gap concerning undervaluation remains to be addressed 133 We reported on the risk of undervaluation of supplies of e-commerce goods from third countries in 2017 and 201864. 
Momsgapet till fljd av undervrdering terstr att lsa 133 Vi rapporterade om risken fr undervrdering av leveranser av e-handelsvaror frn tredjelnder 2017 och 201864.
In January 2018, 25 Member States shared their experiences of their investigations on undervaluation fraud connected with e-commerce during an ad-hoc meeting arranged by OLAF. 
I januari 2018 delade 25 medlemsstater med sig av sina erfarenheter frn utredningar av bedrgerier genom undervrdering i samband med e-handel vid ett srskilt mte arrangerat av Olaf.
Most of them had come across undervaluation fraud on e-commerce. 
De flesta av dem hade sttt p bedrgerier genom undervrdering i samband med e-handel.
The UK SAI has also established the connection between e-commerce, undervaluation fraud and abuse of CP 4265. 
44 revisionsorganet har ocks faststllt sambandet mellan e-handel, undervrdering och missbruk av tullfrfarande 4265.
134 The Member States and the Commission are taking measures to combat and investigate the smuggling of goods ordered online. 
134 Medlemsstaterna och kommissionen vidtar tgrder fr att bekmpa och utreda smuggling av varor som bestlls via ntet.
They targeted, inter alia, small consignments with a value under €22 and found that low value is a noticeable modus operandi and that is a particular problem for e-commerce. 
De har bland annat riktat in sig p sm frsndelser med ett vrde under 22 euro och har konstaterat att frsndelser av ringa vrde r ett tillvgagngsstt som utnyttjas mrkbart ofta och utgr ett srskilt problem fr e-handeln.
Moreover, OLAF started an investigation into the e-commerce import of low value garments in 2017. 
Olaf inledde ocks en utredning om e-handelsimport av klder i frsndelser av ringa vrde under 2017.
Investigations are ongoing in four Member States. 
Utredningar pgr i fyra medlemsstater.
135 A report of the European Parliament assesses the new arrangements that will enter into force on 1 January 2021, notably, the OSS for the B2C supplies of goods imported from a non-EU country. 
135 I en rapport frn Europaparlamentet bedms de nya arrangemang som kommer att trda i kraft den 1 januari 2021, bland annat en enda kontaktpunkt fr leveranser frn fretag till privatkunder av varor som importeras frn ett land utanfr EU.
According to this report, the two problems identified by the Court of Auditors, i.e. undervaluation and import of goods non-eligible for the LVCR, will continue to exist, albeit to a lesser degree, under the future rules66. 
Enligt rapporten kommer de tv problem som identifierats av revisionsrtten, dvs. undervrdering och import av varor som inte berttigar till undantag fr ringa vrde, att kvarst med de framtida reglerna om n i mindre omfattning66.
136 This is why other studies67 suggest that “technology-based” third party or customer collection systems should be tested, including the use of digital currencies. 
136 Detta r anledningen till att andra studier67 freslr att ÓteknikbaseradeÓ system fr uppbrd via tredjepart eller kund br testas, dribland anvndningen av digitala valutor.
See examples of the systems proposed by these studies in Box 3. 
Se exempel p freslagna system baserat p dessa studier i ruta 3.
In addition, according 64 See paragraphs 137 and 138 of Special Report No 19/2017 “Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU” and paragraph 4.16 of Annual report on the implementation of the budget of the financial year 2017. 65 See paragraph 1.10 of NAO report on https://www.nao.org.uk/wp-content/uploads/2017/04/Investigation-into-overseas-sellers-failing-to-charge-VAT-on- online-sales.pdf 66 67 See EP Report on “VAT fraud, economic impact, challenges and policy issues”, October 2018, and Sénat, Rapport d ́information n° 691 du 17 septembre 2015, fait au nom de la commission des finances sur le e-commerce: propositions pour une TVA payée à la source. 
65 Se punkt 1.10 i det brittiska nationella revisionsorganets rapport https://www.nao.org.uk/wp-content/uploads/2017/04/Investigation-into-overseas-sellers-failing-to-charge-VAT-on-online-sales.pdf. 66 67 Se Europaparlamentets rapport VAT fraud Đ Economic impact, challenges and policy issues (momsbedrgerier Đ ekonomiska effekter, utmaningar och politiska frgor), oktober 2018, och den franska senatens Rapport dŐinformation nĄ 691 du 17 septembre 2015, fait au nom de la commission des finances sur le e-commerce: propositions pour une TVA paye  la source (informationsrapport nr 691 av den 17 september 2015 framtagen t finansutskottet om e-handel: frslag om momsbetalning vid kllan).
68 See p. 
68 Se s.
13 of “WCO Cross-border e-commerce. 
13 i WCO:s WCO Cross-border e-commerce.
WCO. June 2018 in http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/activities-and-programmes/ecommerce/wco-framework-of-standards-on-crossborder- ecommerce_en.pdf?la=en 69 R.T. Ainsworth, M. Alwohaibi, M. Cheetham, “VATCoin: Can a Crypto Tax Currency Prevent VAT Fraud?”, Tax Notes International, Vol. 
Genom frslaget infrs nya artiklar i momsdirektivet71, som mste infrlivas av medlemsstaterna senast den 31 december 2021. Vi anser att detta utbyte av betalningsuppgifter vore mycket anvndbart fr att motverka bedrgerier genom undervrdering. adressen http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/activities-and- programmes/ecommerce/wco-framework-of-standards-on-crossborder-ecommerce_en.pdf?la=en.
84, 14 November 2016. 
84, 14 november 2016.
See also proposal of KPMG on distributed ledger technology in https://home.kpmg/lu/en/home/insights/2018/07/vat-dlt.html. 
Se ven frslaget frn KPMG om distribuerad databasteknik p adressen https://home.kpmg/lu/en/home/insights/2018/07/vat-dlt.html.
45 70 See COM(2018) 812 final of 12.12.2018, “Proposal for a Council Directive amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers”. 
70 Se COM(2018) 812 final, 12.12.2018, frslag till rdets direktiv om ndring av direktiv 2006/112/EG vad gller infrandet av vissa krav fr betaltjnstleverantrer.
71 Articles 243a to 243d. 
71 Artiklarna 243a till 243d.
Conclusions and recommendations 138 We concluded that the EU is not addressing all the challenges in collecting correct amounts of VAT and customs duties for goods and services traded over the internet. 
Slutsatser och rekommendationer 138 Vi drog slutsatsen att EU inte tar itu med alla utmaningar nr det gller uppbrd av korrekta moms-och tullbelopp fr varor och tjnster som handlas via internet.
139 We found that Member States do not fully exploit the administrative cooperation arrangements: Member States do not use mutual administrative assistance on either tax or customs matters to exchange information with non-EU countries on e-commerce (see paragraphs 32 to 37). 
139 Vi konstaterade att medlemsstaterna inte utnyttjar arrangemangen fr administrativt samarbete fullt ut: Medlemsstaterna anvnder sig inte av msesidigt administrativt bistnd, vare sig i skatte-eller tullrenden, fr att utbyta information med lnder utanfr EU om e-handel (se punkterna 32Đ37).
The MOSS IT architecture is robust and conveys information about registered traders and their reported supplies of services to the Member State of consumption (see paragraphs 39 to 52). 
MOSS-ordningens it-arkitektur r robust och frmedlar information om registrerade handlare och deras rapporterade tillhandahllanden av tjnster till konsumtionsmedlemsstaten (se punkterna 39Đ52).
The use of exchanges of information between Member States is insufficient (see paragraphs 53 to 59). 
Anvndningen av informationsutbyte mellan medlemsstaterna r otillrcklig (se punkterna 53Đ59).
The lack of participation of the MSIDE hinders the effectiveness of the multilateral controls (see paragraphs 60 to 64). 
Bristen p deltagande frn identifieringsmedlemsstatens sida gr de multilaterala kontrollerna mindre ndamlsenliga (se punkterna 60Đ64).
Member States do not find the information uploaded to date in the risk database of the working field of Eurofisc devoted to e-commerce useful and they are not providing the expected feedback to the network (see paragraphs 65 to 69). 
Medlemsstaterna anser inte att den information som Eurofiscs verksamhetsomrde med inriktning p e-handel hittills lagt upp i riskdatabasen r anvndbar, och de tillhandahller inte frvntad terkoppling till ntverket (se punkterna 65Đ69).
Recommendation 1 – Strengthen the use of administrative cooperation agreements The Commission should: (a) monitor to what extent non-EU countries meet the requests sent by Member States pursuant to the mutual administrative assistance agreements concluded with them in both customs and tax matters and make use of structures and frameworks set up in the context of these agreements to address specific challenges resulting from trade in goods through e-commerce; and (b) propose changes to the electronic forms for the exchange of information under administrative cooperation, in order to include a special box for MOSS and distance sales-related requests; Member States should: (a) provide timely feedback to the fraud signals received from other Member States in Eurofisc working field 5; 46 
Rekommendation 1 Đ ka anvndningen av administrativa samarbetsavtal Kommissionen br a) vervaka i vilken utstrckning lnder utanfr EU besvarar de frfrgningar som medlemsstaterna skickar i enlighet med de avtal om msesidigt administrativt bistnd som ingtts med dessa lnder i bde tull-och skattefrgor samt anvnda sig av de strukturer och ramar som inrttats inom ramen fr dessa avtal fr att hantera srskilda utmaningar i samband med e-handel med varor, b) fresl ndringar av de elektroniska formulren fr informationsutbyte inom ramen fr administrativt samarbete, fr att infra ett srskilt flt fr frfrgningar som rr MOSS och distansfrsljning.
(b) require their central liaison offices to have a separate MOSS and distance sales coordination function; and (c) ensure that traders can only introduce a valid VAT rate in the MOSS VAT returns. 
b) krva att deras centrala kontaktkontor har en separat samordningsfunktion fr MOSS och distansfrsljning, c) se till att handlare endast kan infra giltiga momssatser i momsdeklarationerna i MOSS-systemet.
Timeframe: By the end of 2020. 
Tidsram: Fre utgngen av 2020.
140 Second, we found that there are limited controls carried out by Member States’ tax authorities and by the Commission. 
140 Fr det andra konstaterade vi att begrnsade kontroller utfrs av medlemsstaternas skattemyndigheter och av kommissionen.
Tax authorities made only limited checks on traders before they register for the MOSS and few checks on traders already registered (see paragraphs 70 to 80). 
Skattemyndigheterna gjorde endast begrnsade kontroller av handlare fre registrering i MOSS-systemet och f kontroller av redan registrerade handlare (se punkterna 70Đ80).
EU customs cannot prevent abuse of the low value consignment relief (see paragraphs 81 to 91). 
EU:s tullmyndigheter kan inte frhindra missbruk av undantaget fr frsndelser av ringa vrde (se punkterna 81Đ91).
Finally, the Commission does not carry out sufficient control and monitoring activities (see paragraphs 92 to 99). 
Slutligen genomfr inte kommissionen tillrckliga kontroll-och vervakningsinsatser (se punkterna 92Đ99).
Recommendation 2 – Increase the effectiveness of controls The Commission should: (a) carry out inspections on Member States’ controls of the low value consignment relief; (b) monitor the functioning of the intra-EU distance sales of goods and of MOSS; (c) verify whether Member States have met Recommendations 9 (b), (c) and (d) of Special Report No 19/2017 to tackle abuses of the low value consignment relief; and (d) monitor whether Member States have checked traders’ compliance with the low value consignment relief within the reassessment of authorised economic operators’ authorisations and have given the latter appropriate recommendations to overcome any weaknesses in their internal controls; Member States should: (a) perform the necessary checks, when receiving a registration request for the non-EU scheme of MOSS, in order to have the assurance that the requesting trader is not already registered for MOSS in another Member State; and (b) increase their audit activity on MOSS traders and distance sellers, using the administrative cooperation tools where appropriate. 
Rekommendation 2 Đ ka kontrollernas ndamlsenlighet Kommissionen br a) utfra inspektioner av medlemsstaternas kontroller av undantaget fr frsndelser av ringa vrde, b) vervaka hur distansfrsljningen av varor inom EU och MOSS-systemet fungerar, c) kontrollera om medlemsstaterna har genomfrt rekommendationerna 9 b, c och d i srskild rapport nr 19/2017 fr att motverka missbruk av undantaget fr frsndelser av ringa vrde, d) vervaka huruvida medlemsstaterna i samband med omprvningen av tillstnd som godknd ekonomisk aktr har kontrollerat att handlarna fljer reglerna fr frsndelser av ringa vrde och har gett dem lmpliga rekommendationer fr att komma till rtta med eventuella brister i deras interna kontroller.
Timeframe: By the end of 2020 47 
Tidsram: Fre utgngen av 2020.
141 We also found that enforcement of the collection of VAT and customs duties is not effective. 
141 Vi konstaterade ocks att verkstllandet nr det gller uppbrden av moms och tullar inte r ndamlsenligt.
There are no estimates of the compliance VAT gap in the supply of services and diverging estimates of this gap in the supply of goods (see paragraphs 100 to 107). 
Det finns inga uppskattningar av momsefterlevnadsgapet nr det gller tillhandahllande av tjnster, och uppskattningarna skiljer sig t nr det gller leverans av varor (se punkterna 100Đ107).
There are problems with MOSS payments between Member States (see paragraphs 108 to 115). 
Det finns problem med MOSS-betalningar mellan medlemsstater (se punkterna 108Đ115).
Finally, the mutual assistance provisions for recovery of taxes are underused (see paragraph 116). 
Slutligen r bestmmelserna om msesidigt bistnd fr indrivning av skatter underutnyttjade (se punkt 116).
Recommendation 3 – Improve enforcement of collection The Commission should: (a) assist Member States to develop a methodology to be able to produce periodic estimates of the compliance VAT gap on e-commerce; (b) address the pending and future payment mismatches between Member States, seek explanations for them, and request the pending data; and (c) encourage and promote the use by Member States of mutual assistance for the recovery of claims relating to taxes, duties and other measures for recovery of VAT of e-commerce transactions. 
Rekommendation 3 Đ Frbttra verkstllandet av uppbrden Kommissionen br a) bist medlemsstaterna i utarbetandet av en metod fr att kunna gra regelbundna uppskattningar av momsefterlevnadsgapet fr e-handeln, b) ta itu med befintliga och framtida fall dr betalningarna inte stmmer mellan medlemsstater, hitta frklaringar till det och begra in de uppgifter som saknas, c) uppmuntra och frmja medlemsstaternas anvndning av msesidigt bistnd fr indrivning av fordringar som avser skatter och avgifter samt andra tgrder fr indrivning av moms p e-handelstransaktioner.
Member States should: (a) produce periodic estimates of the compliance VAT gap on e-commerce. 
Medlemsstaterna br a) gra regelbundna uppskattningar av momsefterlevnadsgapet fr e-handeln.
Timeframe: By the end of 2021 142 We found positive developments in the regulatory framework set up by the Commission but important issues remain to be addressed. 
Tidsram: Fre utgngen av 2021. 142 Vi sg positiva utvecklingar av den rttsliga ram som inrttats av kommissionen, men viktiga frgor terstr att lsa.
High-level political support and mechanisms to promote policy coherence are required to improve the effectiveness of the regulatory framework. 
Politiskt std p hg niv och mekanismer fr att frmja politisk samstmmighet krvs fr att gra regelverket mer ndamlsenligt.
This regulatory framework follows international best practice promoted by the OECD and the WCO in most aspects (see paragraphs 119 to 127). 
Regelverket fljer i de flesta avseenden den internationella bsta praxis som fresprkas av OECD och Vrldstullorganisationen (WCO) (se punkterna 119Đ127).
The new provisions that will enter into force in 2021 aim to resolve some weaknesses of the current framework but undervaluation remains to be addressed (see paragraphs 128 to 137). 48 
De nya bestmmelserna som trder i kraft 2021 syftar till att avhjlpa vissa brister i det nuvarande regelverket, men undervrdering r ett problem som fortfarande mste lsas (se punkterna 128Đ137). 48
Recommendation 4 – Enhance the effectiveness of the regulatory framework The Commission should: (a) explore the use of suitable “technology-based” collection systems, including the use of digital currencies, to tackle VAT fraud on e-commerce; (b) ensure the WCO Postal/Express Consignments Risk Indicators are included in the guidance on the implementation of the FRC decision; and (c) give a clear definition of the terms “intrinsic value”, “value” and “total value” laid down in the legislation to ensure that Member States have harmonised controls for the import of low value consignments. 
Rekommendation 4 Đ ka regelverkets ndamlsenlighet Kommissionen br a) utreda anvndningen av lmpliga ÓteknikbaseradeÓ uppbrdssystem, dribland anvndningen av digitala valutor, fr att motverka momsbedrgerier vid e-handel, b) se till att WCO:s riskindikatorer fr post-/expresskurirfrsndelser ingr i riktlinjerna fr genomfrandet av beslutet om kriterier avseende finansiella risker, c) ge en tydlig definition av begreppen Óverkligt vrdeÓ, ÓvrdeÓ och Ótotalt vrdeÓ som anges i lagstiftningen, fr att se till att medlemsstaterna har harmoniserade importkontroller av frsndelser av ringa vrde.
Member States should: (a) carefully monitor traders’ compliance with the new threshold of €10 000 for intra-EU supplies of services. 
Medlemsstaterna br a) noggrant vervaka handlarnas efterlevnad av det nya trskelvrdet p 10 000 euro fr tillhandahllande av tjnster inom EU.
Timeframe: By the end of 2020 This Report was adopted by Chamber IV, headed by Mr Neven Mates, Member of the Court of Auditors, in Luxembourg at its meeting of 11 June 2019. 
Tidsram: Fre utgngen av 2020. Denna rapport antogs av revisionsrttens avdelning IV, med ledamoten Neven Mates som ordfrande, vid dess sammantrde i Luxemburg den 11 juni 2019.
For the Court of Auditors Klaus-Heiner Lehne President 49 
Fr revisionsrtten Klaus-Heiner Lehne ordfrande 49
Annexes Annex I – ECA audit approach at the level of the Commission We performed the audit at the Commission in two stages, a preparatory stage and the audit fieldwork. 
Bilagor Bilaga I Đ Revisionsrttens metod fr revisionen vid kommissionen Vi genomfrde revisionen vid kommissionen i tv steg: frberedande arbete och granskningsarbete p fltet.