natgillin/translations-raw huggingface dataset:
Det er ikke svært at forestille sig konsekvenserne af denne mangel på klarhed for de grundlæggende principper i et "periodiseret regnskabssystem".
One may easily imagine the impact of this lack of clarity on the fundamental concepts of a system of ‘accrual accounting’.
Spørgsmålet om, hvorvidt der skal betales renter i forbindelse med "forfinansieringer" og "mellemliggende betalinger" kan ikke besvares klart, universelt og objektivt; Det samme gælder for fordringer, der opstår som følge af en uretmæssig anvendelse af de enkelte betalingsformer.
The question of whether interest should be applied to ‘pre-financing’ and ‘interim payments’ thus ceases to have a clear, universal or objective answer, and the same happens to the status of sums owed arising from incorrect use of each payment type.
I henhold til artikel 72 i finansforordningen og artikel 78, stk. 3, i gennemførelsesbestemmelserne, kan inddrivelsen af fordringer , hvis debitor ikke betaler frivilligt, ske ad rettens vej eller ved brug af tvangsfuldbyrdelse i overensstemmelse med EF-traktatens artikel 256
The Financial Regulation stipulates, albeit in the context of a somewhat cumbersome procedure, in its Article 72 (the same point is made in Article 78(3)(f) of the implementing rules), that the recovery of sums owed may , in the absence of voluntary reimbursement by the debtor, be secured by judicial means or via an enforcement order obtained pursuant to Article 256 of the EC Treaty.
De af Rådets eller Kommissionens beslutninger, der indebærer en forpligtelse for andre end stater til at betale en pengeydelse, kan tvangsfuldbyrdes.
‘Decisions of the Council or of the Commission which impose a pecuniary obligation on persons other than States, shall be enforceable.
Tvangsfuldbyrdelsen sker efter den borgerlige retsplejes regler i den medlemsstat, på hvis område den finder sted.
Enforcement shall be governed by the rules of civil procedure in force in the State in the territory of which it is carried out.
Fuldbyrdelsespåtegning skal efter en prøvelse, der kun omfatter ægtheden af det pågældende fuldbyrdelsesgrundlag, påføres af den nationale myndighed, som hver af medlemsstaternes regeringer har udpeget og anmeldt for Kommissionen og Domstolen.
The order for its enforcement shall be appended to the decision, without other formality than verification of the authenticity of the decision, by the national authority which the government of each Member State shall designate for this purpose and shall make known to the Commission and to the Court of Justice.
Når disse formkrav er opfyldt på rekvirentens begæring, kan denne lade tvangsfuldbyrdelsen udføre ved indbringelse direkte for den myndighed, der ifølge den nationale lovgivning er kompetent hertil.
When these formalities have been completed on application by the party concerned, the latter may proceed to enforcement in accordance with the national law, by bringing the matter directly before the competent authority.
Tvangsfuldbyrdelsen kan kun udsættes efter beslutning af Domstolen.
Enforcement may be suspended only by a decision of the Court of Justice.
Prøvelsen af fuldbyrdelsesforanstaltningernes lovlighed falder dog inden for de nationale dømmende myndigheders kompetence. , selv om dette er en ret langsommelig procedure.
However, the courts of the country concerned shall have jurisdiction over complaints that enforcement is being carried out in an irregular manner.’
Ifølge denne bestemmelse i traktaten kan de af Rådets eller Kommissionens beslutninger, der indebærer en forpligtelse for andre end stater til at betale en pengeydelse, tvangsfuldbyrdes i medlemsstaterne, og kan derfor give anledning til tvangsfuldbyrdelsesforanstaltninger (pant) på samme vilkår som en dom, der er fældet af en kompetent instans i den pågældende medlemsstat.
According to that Treaty article, Commission decisions entailing a financial obligation on a person other than a Member State shall constitute an enforcement order in the Member States, and may, therefore, give rise to enforcement measures (seizures) under the same conditions as a judgment delivered by that Member State.
Selv om det dog skal præciseres, at denne procedure til dato kun er blevet brugt i undtagelsestilfælde, særlig til inddrivelse af bøder i konkurrencesager, agter Kommissionen i overensstemmelse med finansforordningen at udvide anvendelsesområdet.
However, even if this procedure has been used to date only in exceptional circumstances, essentially for the recovery of fines imposed in competition cases, the Commission intends, pursuant to the Financial Regulation, to extend its scope considerably in future.
De beslutninger, der vil kunne tvangsfuldbyrdes i overensstemmelse med traktatens artikel 256 er følgende: Kommissionens beslutninger om bøder til virksomheder i forbindelse med konkurrencereglerne i EF-traktatens artikel 81 til 83, Kommissionens beslutninger om at ophæve fællesskabsstøtte, beslutninger om inddrivelse, der indebærer en forpligtelse til at betale en pengeydelse, og som Kommissionen træffer i overensstemmelse med EF-traktatens artikel 256.
The decisions which may be enforced under Article 256 of the Treaty are the following: decisions of the Commission fining companies under competition law, pursuant to Articles 81 to 83 of the EC Treaty; Commission decisions cancelling a Community recruitment competition; and decisions to recover entailing a pecuniary obligation and adopted by the Commission under Article 256 of the EC Treaty.
Omfattet er også domme fra EF-Domstolen og Retten i Første Instans i overensstemmelse med EF-traktatens artikel 244
Also enforceable are judgments of the European Court of Justice and the Court of First Instance, pursuant to Article 244 of the EC Treaty
De af Domstolen afsagte domme fuldbyrdes i overensstemmelse med de i artikel 256 fastsatte regler. .
Judgments of the Court of Justice are enforceable under the conditions laid down in Article 256. .
Den institutionelle procedure, Kommissionen for øjeblikket anvender i tilfælde af manglende frivillig betaling, består i at henvende sig til den pågældende medlemsstats faste repræsentation for at lade de kompetente nationale myndigheder påføre fuldbyrdelsespåtegningen.
The procedure currently followed by the Commission, which is institutional in nature, is as follows: in the absence of voluntary payment, the permanent representation of the Member State concerned is asked to serve the enforcement order via the appropriate national authority.
Fuldbyrdelsespåtegningen fremsendes derefter til Kommissionen ad samme vej.
The decision, together with the enforcement order, is then forwarded to the Commission by the same route.
Det skal bemærkes, at denne yderst komplicerede procedure varer ca. 6 måneder i gennemsnit, idet visse sager dog tager et år.
This is a very complicated procedure which takes about six months on average, while some dossiers can take years.
Tvangsinddrivelsen af fordringen kan først derefter gennemføres, og i bedste fald forsinkes den til skade for Fællesskabets interesser.
Recovery of the sum owed cannot then be enforced, and in the best of cases will be delayed, to the detriment of the Communities’ financial interests.
Men som det understreges i artikel 256 skal medlemsstaten foretage en prøvelse, der kun omfatter ægtheden af det pågældende fuldbyrdelsesgrundlag .
Article 256 meanwhile makes it clear that the only controls that the Member State may carry out are those concerning ‘ verification of the authenticity of the decision’ .
Der mindes i den forbindelse om, at Kommissionen vedtager sine beslutninger efter en mundtlig procedure, en skriftlig procedure, ved bemyndigelse af et medlem eller delegation til en generaldirektør (forretningsordenens artikel 13).
It should be recalled here that the Commission may adopt its decisions by oral procedure, written procedure, mandating of a Commissioner or delegation to a Director-General (Article 13 of its internal rules).
Kommunikationen mellem Kommissionen og medlemsstaterne på dette område skal forenkles.
Communications between the Commission and the Member States in this area need to be simplified.
Der skal etableres direkte forbindelser mellem Kommissionens tjenester og den kompetente nationale myndighed .
It would be desirable to set up direct links between the Commission’s services and the relevant national service .
For ikke at forsinke inddrivelsen, hvilket kunne umuliggøre den, hvis debitor i mellemtiden er under insolvensbehandling - kunne man forestille sig, at påtegning for fremtiden skal ske inden for en rimelig frist , at regne fra Kommissionens første anmodning.
In order not to delay recovery - which could become impossible if, for instance, the debtor filed for bankruptcy in the meantime - one may suppose that the enforcement order should in future be served within a reasonable time from the Commission’s first request.
Når denne frist er overskredet, indleder Kommissionen en passivitetsprocedure, som bør være en undtagelse, når de direkte forbindelser mellem Kommissionens tjenester og de nationale myndigheder giver mulighed for at løse størstedelen af problemerne på forhånd.
Once the deadline had passed, the Commission would initiate the proceedings for failure to act: this procedure should remain exceptional given that the creation of direct links between the Commission’s services and the national services will ensure that the great majority of problems are dealt with upstream.
Medlemsstaten skal endvidere give oplysning om den nationale myndighed, der har beføjelse til at påføre en fuldbyrdelsespåtegning.
The Member States should also supply the contact details of the national service responsible for serving execution orders.
Forslaget til ændring af finansforordningen af 2002
The proposal for the amendment of the Financial Regulation of 2002
I henhold til artikel 184 revideres finansforordningen hvert tredje år.
Every three years, in accordance with its Article 184, the Financial Regulation is revised.
Hvad angår inddrivelse har Kommissionen forelagt tre vigtige forslag, der bør undersøges.
On the subject of recovery, the Commission has put forward three proposals which deserve to be studied.
- Det første forslg består i at give privilegeret stilling til fællesskabsfordringer, idet disse sidestilles med medlemsstaternes skatte- og afgiftskrav.
- The first proposal is that privileged status should be applied to sums owed to the Community by analogy with fiscal indebtedness to the Member States.
Dette bevirker, at institutionerne ikke længere betragtes som kun havende en simpel fordring i konkurssager.
This would mean that the Institutions would no longer be sidelined when debtors file for bankruptcy.
Dette medfører katastrofale situationer i visse medlemsstater, hvor institutionernes fordringer forældes efter 3 eller 10 år, eller hvor ingen ved, om fordringen er forældet, før den indbringes for retten.
This could give rise to total chaos in those Member States where institutions’ right to collect debts is time-barred (after 3 or 10 years), or where, quite simply, no information is given on whether the deadline has lapsed until the case comes before the judge.
Man ved heller ikke, om man efter forældelsen stadig kan udligne eller acceptere en spontan betaling fra debitor.
Nor is it clear whether after the period has elapsed it is possible to accept compensation or spontaneous payment by the debtor.
Kort sagt giver forslaget både institutionerne og debitor en vis sikkerhed.
In brief, this proposal would introduce legal certainty for both the institutions and the debtors.
- Det tredje forslag består i sidestilling af fællesskabsfordringer med civilretlige fordringer i overensstemmelse med de instrumenter, der er vedtaget på området for civilretligt samarbejde.
- The third proposal is that sums owed to the Community should be considered equivalent to civil debts on the basis of the instruments adopted in the area of judicial cooperation in the civil sphere.
På dette område er der sket store fremskridt for at lette procedurerne for tilbagesøgning af fordringer på tværs af grænserne: EU-forordninger gør det muligt at vide, hvilken domstol, der er kompetent, og hvorledes en dom fra denne domstol kan gennemføres i en anden medlemsstat.
In this field, immense progress has been made with a view to facilitating the recovery procedures for crossborder debts: there are Community regulations which now make it possible to know which court is competent and how a judgment of that court can be executed in another Member State.
III - Uberettiget udbetalte midler og den offentlige sundhed
III - Funds irregularly received and public health
Eksperter i bedrageribekæmpelse, dyrlæger og sundhedseksperter fra de forskellige EU-medlemsstater drøftede på et møde den 30. marts 2006 i Bled i Slovenien inden for rammerne af et seminar, der var organiseret af Sloveniens toldmyndigheder og OLAF, de foranstaltninger, der skal træffes for at bekæmpe den illegale handel med landbrugsprodukter og modvirke en eventuel sundhedsrisiko for forbrugerne .
On 30 March 2006 in Bled (Slovenia), anti-fraud investigators, veterinarians and public health experts from different EU Member States debated the measures to be taken, in a seminar organised by the Slovenian customs authorities and OLAF, with a view to combating illegal trading in agricultural products and the potential health risks to the consumer .
Under dette seminar blev de juridiske og videnskabelige aspekter af denne ulovlige handel drøftet.
The seminar examined the legal and scientific aspects of the illegal trade.
Flere forskellige former for illegal praksis, blev undersøgt og viste, at det er absolut nødvendigt at intensivere samarbejdet mellem de nationale toldmyndigheder, veterinærmyndighederne og EU-tjenesterne som f.eks. OLAF.
A number of examples of the practices concerned were analysed, and the importance was pointed up of developing closer cooperation between national customs services, veterinary services and EU bodies such as OLAF.
Eksperterne henviste til den kendte sag om afsløring i 2000 af et fransk-italiensk-belgisk net med udløbere til Forbundsrepublikken Tyskland, der havde fremstillet og markedsført 21.000 tons forfalsket smør, der bestod af oksetalg og fedtstof bestemt til kosmetikindustrien.
The experts recalled the well-known case of the dismantling in 2000 of a Franco-Italian-Belgian network, with ramifications in Germany, which had produced and manufactured 21 000 tonnes of adulterated butter containing beef suet and fats intended for the cosmetics industry.
Denne sag har heldigvis ikke har haft sundhedsmæssige konsekvenser, men der er meget at lære af den.
Fortunately, that affair did not have health repercussions, but much needs to be learnt from it.
a) I den foreliggende sag var der egentlig ikke mulighed for at øve indflydelse på domsproceduren, eller inddrivelsen i den berørte medlemsstat.
a) Apparently there was no real possibility of influencing developments as regards the judgment or the recovery from the Member State concerned.
b) De budgetmæssige og finansielle data er ikke tilstrækkelig tydelige, mens de berørte mængder taler for sig selv.
b) the budgetary and financial data are not very explicit, and it would be more helpful to know the exact sums involved.
Det er imidlertid yderst vanskeligt at få adgang til eller anslå disse data, da det er betalingsorganerne, der selv modtager i princippet udtømmende oplysninger fra de berørte.
However, it would be extremely difficult to obtain and calculate them, since it is the paying bodies that themselves receive files - normally of an exhaustive nature - from the interested parties.
I denne sag kan de 35 (eller 51 mio. euro) kun opdeles efter forordning.
In addition, in this affair the incriminated sum, EUR 35 m (or 51 m) can only be broken down by regulation.
Man har også kunnet konstatere en modsætning i denne sag mellem de midler, de blev gjort krav på i Frankrig, og de ubetydelige midler, der blev gjort krav på i Tyskland (84.000 euro).
A dichotomy has also been noted in the case between the size of the sums claimed in France and the much lower ones claimed in Germany (EUR 84 000).
Man kan også helt legitimt spørge, hvad der sker med traktaten, når de berørte foranstaltninger er 100 % fællesskabsforanstaltninger i kraft af fællesskabsforordninger.
One may also legitimately ask whether this arises under the Treaty, when the measures concerned are 100% of a Community nature and are governed by Community regulations.
Som bekendt blev smørforfalskningssagen opdaget via en strafferetlig undersøgelse.
This affair of the adulterated butter came to light, it should be recalled, following a criminal investigation.
Der var 2 aspekter: et spørgsmål om fakturaer og forseglede produkter.
Two questions were raised, related to invoicing and to sealed products.
Bedrageriet blev gennemført på to niveauer: smørfedtet blev erstattet med talg eller svinefedt i en medlemsstat, mens bedragerne i en anden medlemsstat anvendte fedtsyre beregnet til kosmetikindustrien (ved kemiske reaktioner).
The fraud operated at two levels: the butyric fat was replaced by suet and lard (pork fat) at the first stage, while at the second the fraudsters added quantities of fatty acids used to make cosmetics (action by chemical reactions).
Der blev fremstillet smør ved kemisk syntese.
Butter was obtained by chemical synthesis.
Ved analyserne var det imidlertid særdeles vanskeligt at påvise sammensætningen.
When a compositional analysis was carried out, however, this aspect proved extremely difficult to interpret.
Operatørerne i de 2 medlemsstater kendte til situationen og kendte hinanden, men det er særdeles vanskeligt at bevise, fordi man her bevæger sig i området god og ond tro.
The operators in the two Member States are aware of the situation and know each other, but this is especially hard to prove, as things stand at present and in terms of establishing good or bad faith.
Det er vigtigt at understrege, at Kommissionen ikke har kontrolbeføjelser, hvad angår analysen af produkter.
It should be stressed that the Commission has no powers of control in the area of product analysis.
På det retlige plan er alt nu under segl.
As far as the legal proceedings are concerned, at present all is under seals.
I en af de berørte medlemsstater er der derfor ingen interventioner fra bedrageribekæmpelseskontoret eller de veterinære tjenester.
Thus, in, for instance, one of the Member States concerned there is no intervention from either the fraud investigation office or the veterinary services.
Man støder også mod den juridiske tavshedspligt i Frankrig, Italien og Belgien.
Legal confidentiality is also an obstacle in France, Italy and Belgium.
Kun Belgien gik i gang med en undersøgelse af produkterne, men udtalte sig kun om det, der ikke fandtes heri uden at komme nærmere ind på, hvad man fandt.
Only in Belgium has a study of the products been carried out, but this went no further than stating that ‘the products did not contain certain substances’: what they did contain was not specified.
I de forskellige permanente udvalg har Kommissionen gjort medlemsstaterne opmærksom på situationen, men har aldrig fået noget svar, og GD SANCO har aldrig fået nogen reaktion.
At the meetings of the various Standing Committees the Commission has drawn the attention of the Member States to the situation, but has never had a response, nor have there been any repercussions at the DG for Health and Consumer Affairs.
På nuværende tidspunkt kan man imidlertid ikke påstå, at det er påvist, at det anvendte oksetalg indebærer nogen sundhedsmæssig risiko.
However, for the moment there is nothing to prove that the lard was a health risk.
Der skal også mindes om, at kosmetiske produkter under ingen omstændigheder er bestemt til konsum.
In addition, cosmetic products are in no sense intended as food products.
Det oprindelige svig var ikke af sundhedsmæssig karakter, men vedrørte sammensætningen af produkter , der var berettigede til EU-støtte.
The initial fraud concerned not health but the composition of products eligible for Community subsidies.
Bagmændenes bevæggrund var at opnå maksimale restitutioner, og smør var den sektor, hvor restitutionerne var højest.
The fraudsters’ underlying idea was to obtain the highest possible amount in refunds, given that the biggest sums payable are for butter.
Derfor var Kommissionens GD Landbrug berørt.
Consequently, it was a matter for the Commission’s DG Agriculture.
Endvidere er det spørgsmålet, hvordan det kan sikres, at medlemsstaterne via deres halvstatslige organer foretager et tilstrækkeligt stort antal kontroller.
It also has to be asked what safeguards there can be that the Member States, through their parapublic bodies, actually carry out the checks in sufficient numbers.
Helt generelt tilskynder områder med store restitutioner til svig .
In general terms, fraud is likeliest in the sectors where refunds are highest .
Men hvornår er smør så smør?
One has to ask under what circumstances butter is butter.
Og med udgangspunkt i denne definition og disse krav er det netop, at kontrolorganerne er eller bliver yderst effektive, men man kan også sætte spørgsmålstegn ved kontrollanternes uafhængighed.
Once a definition has been made and criteria are established, the control bodies need to remain, or to become, extremely efficient, while at the same time the issue arises of the inspectors’ real degree of independence.
Når et tilfælde af svig på et tidspunkt kan få sundhedsmæssige følgevirkninger, skal de kompetente sundhedstjenester underrettes og have adgang til prøver efter en nøje fastlagt procedure.
Where a fraud may, at a given moment, have health repercussions, the relevant health services should be informed and should have access, under a properly organised procedure, to samples.
De skal på en eller anden måde inddrages i analysen af forfalskede produkter og eventuelle sundhedsmæssige risici.
They should be involved in one way or another in the analysis of the adulterated products and the possible health risks.
Desuden mangler der naturligvis en forpligtelse til information og videregivelse af information til Kommissionen og de øvrige medlemsstater.
It also appears that there is no obligation to provide and circulate information in relation to the Commission and the Member States.
Etableringen af et europæisk statsadvokatur kunne forekomme som en afgørende beslutning, idet den direkte adgang til de forskellige medlemsstaters retsinstanser kunne lettes, og det på en vis måde giver bedre muligheder for at "samle" proceduren.
The creation of the office of European Public Prosecutor will be a decision of major importance, since it will facilitate direct access to the national public prosecutor’s offices, thus working in the interests of a more ‘joined-up’ procedure.
Dette giver mulighed for at nedskære antallet af forbindelser, og man ville på kort sigt konstatere en samling i retning af det europæiske statsadvokatur, for selv om OLAF har interventionsbeføjelser, har kontoret ikke retsbeføjelser.
This should help reduce complexity, since the result should be a convergence on the European prosecutor’s: while OLAF enjoys powers of intervention in the context of its inquiries, it does not enjoy judicial powers .
Juridisk praksis og hindringer i medlemsstaterne
Legal practices and obstacles in the Member States
Inden for rammerne af OLAF's aktiviteter skal man sondre mellem kontrol og undersøgelser på den ene side og mellem administrative undersøgelser og strafferetlige undersøgelser på den anden (f.eks. i tilfælde af forfalskning af fødevarer).
In the context of OLAF’s activities, it is important to distinguish between controls and inquiries, on the one hand, and administrative and criminal inquiries on the other (e.g. in cases of adulterated food products).
I visse lande som Frankrig, Tyskland eller Belgien bremser den strafferetlige procedure den civilretlige del.
In the legal systems of some Member States, such as France, Germany and Belgium, the criminal law has precedence over the civil law .