natgillin/translations-raw huggingface dataset:
Hydrogencyanid kan også frigives fra intakte sten ved længere opbevaring af den gærede mæsk.
Cyanate is probably the ultimate precursor in most cases, reacting with ethanol to form ethyl carbamate.
Under destillationsprocessen kan hydrogencyanid blive beriget i alle fraktioner.
In stone fruit distillates (stone fruit spirits and stone fruit marc spirits) ethyl carbamate can be formed from cyanogenic glycosides that are natural constituents of the stones.
Under indflydelse af lys oxideres cyanid til cyanat, der reagerer med ethanol og danner ethylcarbamat.
When mashing the fruit, the stones may be broken and cyanogenic glycosides from the stones may come into contact with enzymes in the fruit mash.
Når først reaktionen er blevet igangsat, kan den ikke stoppes.
Cyanogenic glycosides are then degraded to hydrocyanic acid/cyanides.
Nogle miljømæssige forhold, så som lyseksponering, høje temperaturer og forekomsten af kobberioner, fremmer dannelsen af ethylcarbamat i destillatet.
Hydrocyanic acid may also be released from intact stones during a longer storage of the fermented mash.
En større reduktion i koncentrationen af ethylcarbamat kunne opnås ved anvendelse af to forskellige tilgange:
During the distillation process hydrocyanic acid may be enriched in all fractions.
De faktorer, som har størst betydning, er koncentrationen af prækursorer (f.eks. hydrogencyanid og cyanider) og lagringsforhold som f.eks. lyseksponering og temperatur.
Under influence of light cyanide is oxidised to cyanate reacting with ethanol to form ethyl carbamate.
Skønt der ikke hidtil er blevet påvist nogen stærk sammenhæng mellem niveauet af hydrogencyanid og ethylcarbamat, er det klart, at under bestemte forhold fører høje koncentrationer af hydrogencyanid til højere niveauer af ethylcarbamat.
Once the reaction has been triggered, it cannot be stopped.
En potentiel stigning i dannelsen af ethylcarbamat er blevet kædet sammen med niveauer på eller over 1 mg/l hydrogencyanid i det endelige destillat [1] [2].
Certain environmental conditions such as exposure to light, high temperatures and the presence of copper ions promote the formation of ethyl carbamate in the distillate.
Del II indeholder specifikke henstillinger på grundlag af god fremstillingspraksis.
second, by reducing the tendency of these substances to react to form cyanate.
I. BESKRIVELSE AF FREMSTILLINGSPROCESSEN
The main influencing factors are the concentration of precursors (e.g. hydrocyanic acid and cyanides) and storage conditions, such as light exposure and temperature.
Fremstillingsprocessen for brændevin af frugter og brændevin af presserester af frugter omfatter knusning og gæring af hele frugten efterfulgt af destillation.
Although no strong correlation between the level of hydrocyanic acid and ethyl carbamate has been established so far, it is evident that under certain conditions high concentrations of hydrocyanic acid lead to higher levels of ethyl carbamate.
Processen forløber typisk i nedenstående etaper:
A potential increase in ethyl carbamate formation has been associated with levels at or above 1 mg/l hydrocyanic acid in the final distillate [1] [2].
knusning af hele den modne frugt
Based on practical experiences, it can be assumed that from 1 mg of hydrocyanic acid up to 0,4 mg ethyl carbamate can be formed in a non-equimolar relationship.
gæring af mæsken i tanke af rustfrit stål eller andre egnede gæringsbeholdere
Part I gives details of the production process.
omstikning af den gærede mæsk til destillationsapparatet, ofte et kobberkar
Part II contains specific recommendations based on Good Manufacturing Practices (GMP).
opvarmning af den gærede mæsk ved hjælp af en passende opvarmningsmetode for langsomt at inddampe alkoholen
I. DESCRIPTION OF THE PRODUCTION PROCESS
afkøling af alkoholdampene i en passende kolonne (f.eks. af rustfrit stål), hvor de kondenserer og opsamles
The production process for fruit spirits and fruit marc spirits involves mashing and fermentation of the whole fruit, followed by distillation.
adskillelse af tre forskellige alkoholfraktioner:
The process typically follows the steps listed below:
»hoved«, »hjerte« og »hale«.
crushing the whole ripe fruit,
Det første destillat, der opsamles, er hovedet.
fermenting the mash in stainless steel tanks or other suitable fermentation vessels,
Det kan normalt genkendes på sin lugt af opløsningsmiddel eller lak.
transferring the fermented mash into the distillation device, often a copper pot,
Denne fraktion er normalt udrikkelig og bør kasseres.
heating the fermented mash by a suitable heating method in order to slowly boil off the alcohol,
Det andet destillat (»hjertet«) indeholder den vigtigste alkohol i al spiritus ethylalkohol (ethanol).
cooling the alcohol vapour in an appropriate (e. g. stainless steel) column where it condenses and is collected,
Dette destillat, hvori indholdet af flygtige stoffer — bortset fra ethanol — er lavest, og hvori de reneste frugtaromakomponenter findes, gemmes altid.
separation of three different fractions of alcohol:
Det næste destillat er »halen«, og det indeholder eddikesyre og fuselolier, som ofte kan genkendes på deres ubehagelige eddikeagtige og vegetabilske aromaer.
‘heads’, ‘hearts’ and ‘tails’.
Det kasseres også, men kan udsættes for en ekstra destillation, fordi der uvægerligt er en del ethanol tilbage i halen.
During distillation, the heads boil off first.
ANBEFALET PRAKSIS PÅ GRUNDLAG AF GOD FREMSTILLINGSPRAKSIS
They can usually be recognised by their solvent or lacquer aromas.
Råvarer og fremstilling af frugtmæsk
This fraction is generally unsuitable for consumption and should be discarded.
Råvarerne og fremstillingen af frugtmæsk bør være af en sådan art, at man undgår, at der frigives hydrogencyanid, som er en prækursor for ethylcarbamat.
During the middle distillation run (the ‘hearts’), the principal alcohol in all spirits, ethyl alcohol (ethanol), is distilled.
Stenfrugterne bør være af høj kvalitet, ikke mekanisk beskadiget og ikke mikrobiologisk fordærvet, da beskadiget og fordærvet frugt kan indeholde mere frit cyanid.
This part of the distilling run, where the content of volatiles other than ethanol is lowest and the purest fruit aromas are found, is always collected.
Frugten skal helst udstenes.
The ‘tails’ of the distillation include acetic acid and fusel oils, which are often identified by unpleasant vinegary and vegetal aromas.
Hvis frugten ikke er udstenet, skal den knuses forsigtigt for at undgå, at stenene går i stykker.
They are also discarded, but they may be re-distilled because some ethanol is invariably included with the tails.
Om muligt bør stenene fjernes fra mæsken.
RECOMMENDED PRACTICES BASED ON GOOD MANUFACTURING PRACTICES (GMP)
Gæring
Raw materials and preparation of fruit mash
Udvalgte gærstammer til fremstilling af alkohol tilsættes den knuste frugt ifølge brugervejledningen.
The raw materials and preparation of the fruit mash should be suitable to avoid the release of hydrocyanic acid, a precursor of ethyl carbamate.
Der skal anvendes høje hygiejnestandarder i forbindelse med knust, gæret frugt, og lyseksponeringen skal minimeres.
The stone fruits should be of high quality, not mechanically damaged and not microbiologically spoiled, as damaged and spoiled fruit may contain more free cyanide.
Gæret frugtmæsk, som indeholder sten, bør opbevares så kort som muligt før destillation, da intakte sten også kan afgive hydrogencyanid ved længere opbevaring af mæsk.
The fruit should preferably be de-stoned.
Destillationsudstyr
If the fruits are not de-stoned, they should be mashed gently to avoid crushing the stones.
Destillationsudstyret og destillationsprocessen skal være af en sådan art, at de sikrer, at hydrogencyanid ikke finder vej til destillatet.
If possible, stones should be removed from the mash.
Destillationsudstyret bør omfatte automatiske skylleanordninger og kobberkatalysatorer.
Fermentation
De automatiske skylleanordninger holder klarepanderne rene, mens kobberkatalysatorerne binder hydrogencyanid for at undgå, at det finder vej til destillatet.
Selected yeast strains for alcohol production should be added to the mashed fruits, according to the instructions for users.
Automatiske skylleanordninger er ikke nødvendige ved diskontinuerlig destillation.
Mashed fermented fruits should be handled with high standards of hygiene, and exposure to light should be minimised.
Destillationsudstyret bør rengøres ved systematiske og grundige rengøringsprocedurer.
The fermented fruit mash containing stones should be stored as short as possible before distillation since hydrocyanic acid may also be released from intact stones during longer storage of the mash.
I tilfælde af at der ikke anvendes kobberkatalysatorer eller andre specifikke cyanidseparatorer, bør der tilsættes kobberagenser til den gærede frugtmæsk før destillation.
Distillation equipment
Formålet med at tilsætte kobberagenser er, at de binder hydrogencyanid.
Distillation equipment and the distillation process should be suitable, to ensure that hydrocyanic acid is not transferred into the distillate.
Kobberagenser sælges i specialforretninger og bør anvendes med omhu, jf. fabrikantens anvisninger.
The distillation equipment should include automatic rinsing devices and copper catalytic converters.
Præparaterne indeholder kobber(I)ioner, som binder hydrogencyanid.
The automatic rinsing devices will keep the stills cleaned while the copper catalytic converters will bind hydrocyanic acid before it passes into the distillate.
Kobber(II)ioner har ingen virkning og bør ikke anvendes.
Automatic rinsing devices are not necessary in the case of discontinuous distillation.
Selv om kobberioner kan hindre dannelsen af prækursorer for ethylcarbamat i mæsken og i klarepanden, kan de aktivere dannelsen af ethylcarbamat i destillatet.
The distillation equipment should be cleaned by systematic and thorough cleaning procedures.
Derfor vil anvendelsen af en kondensator af rustfrit stål til destillationen frem for en kondensator af kobber begrænse forekomsten af kobber i destillatet og reducere omfanget af dannelsen af ethylcarbamat.
In certain cases, when no copper catalytic converters or other dedicated cyanide separators are used, copper agents should be added to the fermented fruit mash before distillation.
Destillationsproces
The purpose of the copper agents is to bind hydrocyanic acid.
Sten, der har bundfældet sig i den gærede mæsk, bør ikke pumpes ind i destillationsapparatet.
Copper agents are sold at specialised shops and should be used very carefully according to the manufacturer's instructions.
Destillationen bør foregå på en sådan måde, at alkoholen inddampes langsomt (f.eks. ved at bruge damp i stedet for en direkte flamme til opvarmning).
These preparations contain copper (I) ions binding hydrocyanic acid.
De første fraktioner af destillatet (»hovedet«) bør omhyggeligt udskilles.
Copper (II) ions are without effect and should not be used.
Den midterste fraktion (»hjertet«) bør derefter indsamles og lagres mørkt.
While copper ions can inhibit formation of ethyl carbamate precursors in the mash and in the still, they can promote formation of ethyl carbamate in the distillate.
Når alkoholindholdet når op på 50 % vol. i beholderen, bør indsamlingen af »halen« indledes, således at ethylcarbamat, som måtte være opstået, udskilles i halefraktionen.
Therefore, use of a stainless steel condenser at the end of the distillation device rather than a copper condenser will limit presence of copper in the distillate and reduce the rate of ethyl carbamate formation.
Halen, der kan indeholde ethylcarbamat, bør indsamles, og hvis den anvendes til gendestillation, bør den gendestilleres separat.
Distillation process
For at reducere ethylcarbamatkoncentrationen, er det dog bedst at kassere halen.
Stones settled in the fermented mash should not be pumped into the distillation device.
Kontrol af destillatet, gendestillation og lagring
Distillation should be carried out in such a way that alcohol is boiled off slowly (e.g. by using steam instead of a direct flame as the heating source).
Hydrogencyanid:
The first fractions of the distillate, called ‘heads’, should be separated carefully.
Destillaterne bør jævnligt kontrolleres for deres indhold af hydrogencyanid.
The middle fraction, called ‘hearts’, should then be collected and should be stored in the dark.
Bestemmelsen bør foretages ved hjælp af egnede test, enten med udstyr til hurtig test af niveauet af hydrogencyanid eller af et speciallaboratorium.
When the alcohol content reaches 50 % vol. in the receiver, collection should be switched to the ‘tails’, so that any ethyl carbamate that may have been formed is separated in the tail fraction.
Hvis koncentrationen af hydrogencyanid i destillatet ligger over et niveau på 1 mg/l, anbefales i givet fald gendestillation med katalysatorer eller kobberagenser (jf. punkt 18 og 20).
The separated tails, possibly containing ethyl carbamate, should be collected and if they are used for re-distilling, they should be re-distilled separately.
Destillater med et niveau af hydrogencyanid tæt på 1 mg/l burde ideelt set også gendestilleres eller, hvis dette ikke er muligt, lagres i lystætte flasker eller kasser så kort tid som muligt og ikke ved højere temperaturer for at undgå dannelse af ethylcarbamat.i
However, for reduction of ethyl carbamate concentration it is preferable to discard the tail.
Ethylcarbamat:
Checks on the distillate, re-distillation and storage
Ethylcarbamattest anbefales for destillater, hvori forbindelsen allerede kan være opstået (f.eks. destillater med uvis oprindelse, høje cyanidniveauer, lagring i lys eller ved høje temperaturer).
Hydrocyanic acid:
Ethylcarbamatniveauet kan kun testes i et speciallaboratorium.
The distillates should be regularly checked for their levels of hydrocyanic acid.
Hvis ethylcarbamatkoncentrationen i destillatet ligger over målniveauet på 1 mg/l, bør destillatet i givet fald gendestilleres.
The determination should be carried out by appropriate tests, either by kits for rapid testing of the hydrocyanic acid levels, or, alternatively, by a specialist laboratory.
Christoph, N., Bauer-Christoph C., Maßnahmen zur Reduzierung des Ethylcarbamatgehaltes bei der Herstellung von Steinobstbränden (II), Kleinbrennerei 1999;
If the concentration of hydrocyanic acid in the distillate exceeds a level of 1 mg/l, re-distillation with catalytic converters or copper agents (cf. points 18 and 20) is recommended, where appropriate.
for det første ved at reducere koncentrationen af de vigtigste prækursorer, for det andet ved at reducere disse stoffers tendens til at reagere og danne cyanat.
Distillates with hydrocyanic acid levels close to 1 mg/l should ideally also be re-distilled or, where this is not possible, be stored in lightproof bottles or covering boxes with storage times as short as possible and not at higher temperatures in order to avoid ethyl carbamate formation during storage.
Christoph, N., Bauer-Christoph C., Maßnahmen zur Reduzierung des Ethylcarbamatgehaltes bei der Herstellung von Steinobstbränden (I), Kleinbrennerei 1998;
Ethyl carbamate:
Den Europæiske Fødevaresikkerhedsautoritet, 2014, Evaluation of monitoring data on levels of ethyl carbamate in the years 2010-2012.
Testing of ethyl carbamate is recommended for distillates in which the compound may already have been formed (e.g. distillates with unknown history of production, higher levels of cyanide, storage at light or at high temperatures).
EFSA supporting publication 2014:EN-578, 22 s. Findes på:
The level of ethyl carbamate can only be tested by a specialist laboratory.
Kommissionens henstilling (EU) 2016/136
Commission Recommendation (EU) 2016/136
om gennemførelsen af foranstaltninger til bekæmpelse af misbrug af beskatningsoverenskomster
on the implementation of measures against tax treaty abuse
(meddelt under nummer C(2016) 271)
(notified under document C(2016) 271)
Beskatningsoverenskomster spiller en vigtig rolle med hensyn til at øge effektiviteten af den grænseoverskridende handel, idet de øger sikkerheden for skattesubjekter i forbindelse med deres internationale forretninger.
Tax treaties play an important role in encouraging cross-border trade efficiency by improving certainty for tax payers as regards their international dealings.
Ved indgåelsen af en beskatningsoverenskomst fordeler de kontraherende stater beskatningsretten mellem sig for at undgå dobbeltbeskatning og dermed fremme den økonomiske aktivitet og vækst.
By entering into a tax treaty the Contracting States agree to attribute the taxing rights between themselves with a view to eliminating double taxation and thereby fostering economic activity and growth.
Beskatningsoverenskomster bør ikke skabe muligheder for ikkebeskatning eller nedsat beskatning gennem »treaty shopping« eller andre lyssky metoder, som går imod formålet med disse overenskomster og udhuler de kontraherende staters indtægtsgrundlag.
Tax treaties should not create opportunities for non- or reduced taxation through treaty shopping or other abusive strategies which only frustrate the purpose of such conventions and undermine the tax revenues of the Contracting States.
Europa-Kommissionen giver sin fulde støtte til indsatsen for at bekæmpe misbrug af beskatningsoverenskomster.
The European Commission lends its full support to the efforts to tackle tax treaty abuse.
Efter offentliggørelsen af rapporten »Addressing Base Erosion and Profit Shifting« (BEPS-rapporten) i februar 2013 vedtog OECD og G20-landene i september 2013 en handlingsplan med 15 »aktioner« til bekæmpelse af BEPS.
Following the release of the report ‘Addressing Base Erosion and Profit Shifting’ (BEPS) in February 2013, OECD and the G20 countries adopted a 15-point Action Plan to address BEPS in September 2013.
I oktober 2015 offentliggjorde OECD/G20 i forlængelse heraf endelige rapporter om aktion 6 (forhindre tildelingen af skattefordele som følge af overenskomster i uegnede situationer) og aktion 7 (forhindre kunstig undgåelse af status som fast driftssted).
As a result of the joint undertaking final reports on Actions 6 (preventing the granting of treaty benefits in inappropriate circumstances) and 7 (preventing the artificial avoidance of permanent establishment status) were published in October 2015.
Begge rapporter foreslår ændringer af OECD's modeloverenskomst såvel som af det multilaterale instrument, der skal bidrage til at gennemføre resultaterne af arbejdet vedrørende overenskomster inden udgangen af 2016, jf. OECD/G20-projektet.
Both reports propose changes to the OECD Model Tax Convention and for the inclusion in the multilateral instrument implementing the results of the work on treaty issues by the end of 2016, as mandated by the OECD-G20 Project.
Samlet set er formålet med de ændringer, der foreslås i de to rapporter, at sætte landene i stand til at imødekomme BEPS-relaterede spørgsmål i forbindelse med deres beskatningsoverenskomster.
Taken together, the changes proposed in the two reports are intended to enable countries to address their tax treaty related BEPS concerns.
Den endelige rapport om aktion 6 peger på misbrug af beskatningsoverenskomster, og særligt treaty shopping, som en vigtig kilde til BEPS-problemer og foreslår en tilgang, der bygger på forskellige typer sikkerhedsforanstaltninger til bekæmpelse af misbrug af overenskomstbestemmelser og indeholder en vis grad af fleksibilitet i forbindelse med anvendelsen af disse foranstaltninger.
The final report on Action 6 identifies tax treaty abuse, and in particular treaty shopping, as an important source of BEPS concerns and, proposes an approach based on different types of safeguards against such abuse of treaty provisions and a certain degree of flexibility regarding how to use them.
Foruden et forslag om at præcisere, at beskatningsoverenskomster ikke har til formål at skabe muligheder for dobbelt ikkebeskatning, anbefales det bl.a. i rapporten at indarbejde en generel anti-misbrugsklausul i det multilaterale instrument baseret på en prøvning af hovedformålet med transaktioner eller arrangementer.
In addition to suggesting a clarification that tax treaties are not intended to create opportunities for double non-taxation, the report recommends, inter alia, the inclusion in the multilateral instrument of a general anti-abuse rule based on a ‘principal purpose test’ (PPT) of transactions or arrangements.
Den endelige rapport vedrørende aktion 7 fremhæver navnlig kommissionsaftaler og udnyttelse af de specifikke undtagelser til definitionen af fast driftssted som de mest almindelige strategier til på kunstig vis at undgå en skattepligtig tilstedeværelse i form af et fast driftssted.
The final report as regards Action 7 distinguishes in particular commissionaire arrangements and the exploitation of the specific exceptions to the definition of a permanent establishment (PE) as the most common strategies to artificially avoid taxable presence in the form of a PE.
Kommissionsaftaler udnytter typisk fordelene ved den forholdsvis formelle tilgang i den nuværende artikel 5, stk. 5, i OECD's modeloverenskomst for så vidt angår indgåelsen af købsaftaler.
The commissionaire arrangements typically take advantage of the relatively formal approach of the current Article 5(5) of the OECD Model Tax Convention as regards conclusion of sales contracts.
De specifikke undtagelser til definitionen af fast driftssted, som finder anvendelse ved forberedelses- eller støtteaktiviteter, misbruges gennem strategier baseret på spredning af aktiviteter og er samtidig dårligt egnede til at håndtere forretningsmodeller inden for den digitale økonomi.
The specific exceptions to the definition of a PE applicable to activities of preparatory or auxiliary nature are, in addition to being vulnerable to abuse through strategies based on fragmented activities, ill-equipped to deal with business models of digital economy.
Rapporten foreslår derfor ændringer af artikel 5 i OECD's modeloverenskomst, således at den er bedre egnet til at håndtere kunstige strukturer, der har til formål at omgå bestemmelserne i artiklen.
The report therefore proposes changes to Article 5 of the OECD Model Tax Convention to make it more resilient against artificial structures to circumvent its application.
Af hensyn til et velfungerende indre marked er det afgørende, at medlemsstaterne har effektive skattesystemer og er i stand til at forhindre en urimelig udhuling af deres skattegrundlag på grund af fejlagtig ikkebeskatning og misbrug, og at løsningerne til at beskytte skattegrundlaget ikke skaber et unødigt mismatch og markedsforvridninger.
It is essential for the good functioning of the internal market that the Member States are able to operate efficient tax systems and prevent their tax bases from being unduly eroded because of inadvertent non-taxation and abuse and, that the solutions to protect their tax bases create no undue mismatches and market distortions.
Det er ligeledes afgørende, at medlemsstaternes foranstaltninger til gennemførelse af de tilsagn, de har afgivet som led i BEPS-initiativet, er i overensstemmelse med vedtagne EU-standarder, så både skattesubjekterne og skatteforvaltningerne kan nyde retssikkerhed.
It is equally vital that the measures the Member States make use of in order to implement the commitments they have taken under BEPS are in line with the agreed standards across the Union so as to provide legal certainty both for taxpayers as well as tax administrations.
For at sikre overensstemmelse med EU-retten bør den generelle anti-misbrugsklausul, som baseres på en prøvning af hovedformålet som anbefalet i aktion 6-rapporten, tilpasses EU-Domstolens retspraksis for så vidt angår retsmisbrug —
With a view to ensuring compliance with EU law, the general anti-abuse rule based on a principal purpose test as suggested in the final report on Action 6 needs to be aligned with the case law of the Court of Justice of the European Union as regards the abuse of law.
Denne henstilling vedrører EU-medlemsstaternes gennemførelse af foranstaltninger til bekæmpelse af misbrug af beskatningsoverenskomster.
This Recommendation addresses the implementation by the Member States of the European Union of measures against tax treaty abuse.
GENEREL ANTI-MISBRUGSKLAUSUL BASERET PÅ EN PRØVNING AF HOVEDFORMÅLET
GENERAL ANTI-AVOIDANCE RULE BASED ON A PRINCIPAL PURPOSE TEST (PPT)