natgillin/translations-raw huggingface dataset:
16-18), " 6. eller, som alternativ til 5, et eventuelt behov for en obligatorisk renteordning (pkt. 
3. the monitoring, at Community level, of goods diverted to the Community market (paragraph 18) and " thelodgingofsecurities(par~graph24)..
20-23). ' , Disse bem~rkninger blev vedtaget af Revisionsretten , pa m0det den 16. september 1982. ' 
The. above comments were adopted by the Court 'of Auditors at its meeting of 16 Septemb~r 1982.
Luxembourg, den 20. okt6ber 1982: , Pd Revisionsrettens vegne , Pierre LELONG , (I) EFTnr.'L336af27.12.1977)S. 1.' 
Luxembourg, 20 October 1982. For the Court a/Auditors Pierre LELONG ' Ľ (') OJ No L 336,27.
9. 
.~. .9.
Kommissionen kan ik~e.acceptere, at Revisionsretten blot konstaterer, at bestemmel-. serne vedr0rende betalingen af afgifter, for sa vidt angar varer,der er indf0rt i henhold til suspensionsordningen, og som er overgaet til fri oms:etning, medf0rer, , »at der ud over hvad der normalt gives imporwrer, indr0mmes producenter yderligere frist til betaling,af indf0rselstold«. 
The <;ommission cannot' accept the Court of Auditors' simplistic finding that the effect of ,the PFovisions governing paYment of the charges on goods imported under the suspension system and placed on the Community market 'is that processors are allowed'additional time for payment of import'duties over and above that extended to'importers generally'.
Den henleder Rettens opm:erksomhed pa det forhold, at selv om denne virkning'kan opsta pa det formelle plan, er den ikke det enesteelement, der skal tages i betragtning, idet problem'et er meget mere kompli-12. , ceret, end Retten synes at mene: hvis man blot konstaterer denne virkning, risikerer man at se bort' fra andre vigtige aspekiei, som Kommissionen fremh:ever under pkt. 
It draws the Court's attention to the fact that, although strictly speaking this effect does' occur, it is not the only facto'r to be taken into consideration, the problem being far more complex than the Court seems'to think: 'the fact of noting only this ~ffect means that other important aspects, as indicated by the Commission in point 19, may well be' overlooked. . . ' '. '
19. ' .., Revisionsretten fremhrever me:d rette den 'pag:eldende ordnings betydning. 
12. The Court of Auditors rightly stresses the importance of the arrangements in question.
Denne v:erditilv::ekst omfatter blandt andet F:ellesskabets arbejdskraft og f:eIlesskabs-' dele~ der anvendes ved forarbejdningen. 
This value added includes in particular the Community labour input and the Community parts and components used in the working or processing.
I ahsolutte tal kan den arlige v::erditilv::ekst anslas til 18 000 mio ERE. . 
In absolute terms, it may be estimated at 18 000 '.
'Hvad angar en ~rdering af den aktive for~dlings virkelige dimensioner, bem::erker ' Kommissionen endvidere, at det ville v:ere vildledende udelukkende at basere sig pa' · statistikker vedr0rende aIle tredjela~de, Cia en stor del af dstoffer og halvfabrikata · kan v:ere indf0rt toldfrit i EF i henhold til' autonome eller aftalem:essige pr:efe-rencer, og nar der er fastsat eri toldfri~agelse. ' imporwren kan i almindelighed ikke benytte toldordningen for aktiv for::edling ved import af disse dstoffer og halvfahrikata.· ' Ogsa na~det d~ejer'sig om' eksport til et land, der 'er, knyttet til F:elles~kabetved e~ aftale, der indeholder gensidige toldpr:eferencer, samt den sakaldte »no-drawhack~­ klausul, vii den f:eIlesskabsproducent, der indf0rer rastoffer,og halvfabrikata med ,henblik pa forarhejdning og udf0rer de derved fremkomne yarer med oprindelsesstatus til dette land, ikke i alle tilf:elde benytte sig af aktiv for:edling. 
In additiort, to appreciate the true scale'of inward processing traffic, the Commission points out that it would be misleading to take as a basis solely the statistics for all third countries, since a large proportion of raw materials,and semi-manufactures may be imported irito the Community free of customs duties under contractua] or . autonomous preferences or other arrangements according duty-free entry.
Nar, dette er sagt, rna man for at' pavise de~ aktive 'for::edlings0konomiske betyd-. ning, koncentrere'sig om handelen med de tredjelande, hvis dstoffer og halvfabri.;. kata er palagt importtold: pa grundlag af statistikker fra 1979 og 1980 vedr0rende visse af disse lande bem:erkes det, at F:ellesskabets import i henhold til ordningen for ' aktiv for~dling udg0r ca. 24 % af eksporten og importen i henhold til ordningen for aktiv fo~::edling ca.-IS 0/0. 
Clause, the Community trader who' imports the raw' materials and semi-manufactures ~in order to process them and export the originating productsobtained to that Having ;aid that, in order to g~t so~e idea of, the economic i~pact of inward processing it is necessary to concentrate on trade with third countries whose raw materials and semi-manufactures are subject to customs duties upon importation: the' 1979 and 1980 statistics for soáme of those countries show that exports from the Community under the inward processing arrangements may account for as much'as ' 24 % or so of exports, and imports under inward processing arrangeme~ts foár some 15 % of impoits~ " .
'13. Kommissionen tager hensyn til det forhold, at gennemgangen af de oplysninger, der tages i betragtning, nar der gives tilladelser, foregar under ret forskellige vilkar fra . medlemsstat til medlemsstat, og den viI g0re alt for 'at den. nuv::erende procedure . forhedres yderligere. 
13. The Commission t3:kes account of the fact that the conditions for examining the factors considered when granting authorizations vary appreciably from one Member State to another and will do its utmost to see that the present procedure is further improved.
Nr. C 88/10 'De Europ:eiske F:ellesskabers Tidende 30.3.83 14.'Kommissionen kart bekr:efte, at den'hir til hensigt at fremme tilgangen af oplysninger. 
1 NoC88/10, Official Journal of the European Communities 30.3.83 ,14.
'15. Hvad angir betingelserne for aktiv for:edling, der pi nuv:erende tidspunkt sker pi grundlag af artikel 3 i direktiv 69/73/E0F, mener Kommissionen, at valget af en bestemmelse frem for en anden ikke kan fa betydelige f0lgevirkninger, og is:er ikke' give uberettigede fordele med hensyn til tilladelsen t!l overgang til fri oms:etning, aet tidspunkt, hvor d~!me gives, og virksomhedens regnskabsf0relse'. 
With regard to t~~methods under which relief may currently be grant~din respec~, of inward processing operations on the basis of Article 3 of Directive 69/73/EEC, the Commission considers that the choice of one metho'd rather than the other cannot have substantial repercussions and cannot confer unfair advantages from the angle of authorization for release for free circulation, the time at which the latter is to take place or the accounting practices of the firm in question.
Det giver sig selv, at valget af ordning b0r overlades til den pig:ddende. , . 
Obviously, the choice of procedure must be left to the party concerned.
Kommissionen vii', ved vedtagelsen af forslaget 'til forordning om aktiv for:edling s0rge for, at denne mulighed bliver tilladt. 
The Commission will endeavour to have this possibility accepted 'when the proposal' 'for a Regulation on inward processing is adopted.
Hvad angir medlemsstaternes anvendelse af de pig:el-dende bestemmelser, vii Kommissionen 'sikre, at de bliver overholdt. 
With ,regard to application of the relevant Ľ , provisions by the Member States, the Commission sees to it that they are respected. , The Irish practice has been examined within the Committee for Customs Processing Arrangements and Ireland should cease to follow that practice. '
Inde~ for rammerne af d~legationen af bef0jelser i henhold til traktatens ex artikel 155 vii Kommissionen i overensstemmelse med artikel18 i forslaget til forordning (1) vedtage gennemf0relsesbestemmelserne med henblik pi at fastsli, hvornir omst:en-'dighederne berettiger til en overgang til fri oms:etning. 
Under the p~wers,delegated to it in accorda'nce with Article 155 :of the Treaty the Commission will, as provided for in Article 18 of the proposed Regulation (1), adopt 'the implementing provisions establishing 'when the circumstances justify release for free circulation.
Dette er et fremskridt i forhold til direktiv 69/73/E0F, der ikke indeholder muligheden af at regulere dette forhold via gennemf0relsesbestemmelser., 19. 
This will be a step forwar~ compared with Directive 69/73/EEC, which makes' no pr~vision for regulating this ~atter by implementing arrangements. 19.
Da situati6nen i medlemsstaterne er som beskrevet i rapporten, skulle de 0konomiske virkriinger af en eventuel indf0relse af morarenter endvidere under hensyntagen til den 'ekstraordin:ere karakter af overgangen til fri oms:etning bevirke en stigning i de samlede udgifter til' for:edlingsprocessen, hvilket ville pivirke prisen pi de eksporterede produkter, der ikke i 0jeblikket (bortset fra Italien) er belastet me'd denne afgift., ' 'Som f01ge heraf viI den aktive for:edling v~d direktivets omdaimelse til forordning ,.blive mind~e,gunstig for eksport0~erne end tidligere. 
Furthermore, since the, situation in the Member States is as described in the report, the 'economic implications of introducing interest on arrears would, given the exceptional nature of , release for free circulation, be to increase the'total cost of the processing operation, which in turn would be bound to be reflected in the price of exported products, on which (exce'pt in Italy) such a charge is a~present not imposed. '
Endelig t~ger Kommissionen ogsi hen,syn til det forhold, at overgangen til fri oms:etning, nir den er tilladt, i visse medlemsstater sker pa bestemte betingelser. med hensyn til frister, hvorved man .undgar st0rre forskeIsbehandling samt de administrative komplikationer, som indf0-. (') Kommissionen har allerede i an'dre tilfrelde ved en genneIIlforelsesforordning prre~iseret de . 'omst:endigheder, der kan tale for, at regeringsmyndighederne trreffer en beslutning, for eksempel anikel 7 i direktiv 7S/3.9/E0F om gennemforelsen af anikel 24 og 25 i direktiv 69/73/E0F: . ' . \ ' 
The Commission also takes account of the fact that; when authorized, release for free Circulation is effected in . certain 'Member Statesá subject to certain conditions as regards time limits which prevent major discrimination and the administrative complications which would result for the customs authorities from the introduction of interest on arrears, to say nothing, of the effect that the latter 'wo'uld have on the interpretation of the' ,exceptional nature of release for free circulation,. '~ (1) In other cases the Commission has already specified by Implementing Regulation the circumstances which may justify a decision by the ~overnmental authorities as~ for instance, in Article 7 ,of Directive 7S/349/EEC implementing Articles 24 and 25 of Directive'69173/EEC. .' .' '
I' I 30.3.83 De Europ<eiske ~<elIesskabers Tidende Nr. C 88/11 ~' 20. 
,. , Ľ 30.3.83 Official Journal of the European Communities No C 88/11 20.
I i ,22. 
22.
Kommissionen' deler Revisionsrettens opfattelse af, at det er umuligt at kontr~Ilere rigtigheden af' tilsvaret 'pa et givet tidspunkt inden 'for rammerne af systemet i Danmark. 
The Commission shares the Court of Auditors' view regarding the impossibility of . verifying the correctness of the liability at any specific time under the system applied in Denmark.
Den kan bekr.efte, at problemet er under behandling. , F o ; sa' vidt a'ngar forskellene i' fastl.eggelsesproceduren f o r : F.ellessk~bets egne indt<egter-i de forskellige medlemsstater, minder Kommissionen om, at i henhold til artikel 1 i .forordning (E0F, Euratom, EKSF) nr. 
With, regard to the differences, between the' proce'dures 'followed by the various Member States for establishingá the' Community's own resources, the Commission points out that, under Article 1 of Regulation (EEC, Euratom, ECSC) No 2891177", the own resources are established by the Member States in accordance with their laws, regulations and administrative provisions, which does not mean that the, Commission should'not continuouslyápress the national authorities to achieve greater harmonization of these' procedures.
2891/77 fastl.egges' de egne indt.egter af medlemsstaterne i overensstemmelse med disses administrativt eller ved loy 'fastsatte bestemmelser, hvilket ikke udelukker, at Kommissionen 10bende over for de nationale myndigheder arbejder for en st0rre harmonisering af disse procedurer: Kominissionen tilstillede den 24. oktober 1980 aIle medlemsstater en skrivelse, hvori den klart og definitivt pr.eciserer sin stilling til n<esten samtlige tilf.elde. Det er klart, at de problemer, som Revisionsretten har fremdraget vedmrende fastl<eggelses-procedurerne. i' F.eIlesskabets ordning fpr 'aktiv foi.edling,' kan rejse s<erlige sp0rgsmal, der fortjener en grundig unders0gelse efter gennemgangen af de oplysninger, der er indeholdt i rapporten. . , Kommissionen er, ved at drage konklusionerne af en r<ekke kontrolforanstaltninger, del' har fundet',sted i aIle medlemsstater, for at tage hensyn til de siu.iationer, del:' eventuelt ikke kan omfattes af de i ovenn.evnte skrivelse foreslaede 10sninger vedr0-', rende ensartede fastl<eggeiser. 
On '24 October 1980 the Commission sent a letter to all the Member States spelling out clearly once and for all its position on virtually all ,the cases. Clearly the problems raised by áthe Court' of 'Auditors concerning the procedures for establishing own resources in the Communitys' inward processing arrangements may raise specific issues deserving detailed attention in the light of the information provided in the report. The Commission is about to draw its condusions from a number of checks made in all the Member States in.order to take account of situations which might not be covered by the solutions proposed in the abovementioned letteráregarding uniform establishment of own resources.
Sa snart disse' konklusioner er disponible og godkendt af Kommissionen, viI Retten blive underrettet herom. 
As soon as those conclusions are available and have, been approved by the Commission the Court will be informed. '
Kommissionen' mener;; at Radets' forslag til forordning om ordningen for 'aktiv for.edling giver KOr!uuissionen mulighed for at vedtage de forn0dne 'gennemf0relses-bestemmelser med'henblik pa at begr.ense forekomsten afafvigende nationale frem. gangsmad~r. , . " " ' 25: Kommissionenmener, at forslaget til'forordning viI kunne afskaffe n<esten aIle.de konstaterede ulemper ved ,de n~v<erende bestemmelser. ~ , " \, ,. ' ' 
The Commission considers that the proposal for a Council Regulation on inward processing arrangements, will reserve for it the possibility of adopting 'the . implementing provisions required to reduce the extent of' divergent national practices~ " 25.
Jean-Victor LOUIS' De eu~op:t:iskeF:dlesskaber er ikke blot et forum, inden for hvilket'der finder d;0ftelser og forhandlinger sted mellem staterne. 
THE,COMMUNITY LEGAL ORDER, , Jean-Victor LOUIS , The European Communities are 'not' simply a forum, of dis'Cussion and negotiation , between States.
Deres institutionelle struktur, som i forhold til . andre klassiske internationale organisationer har en langt mere kompliceret og -s:t:regen karakter, skaber en righoldig lovgivning, def som oftest kan piberabes' direkte over for de nationale domstole. 
Their institutional structure, far more complex and original than that'of traditional international organizations, has given birth to a vast quantity of legislation, most of which can be relied upon directly before national courts.
Domstolen for de tre F:t:llesskaber fir hvert ir sin arbejdsbyrde fOr0get derved, at de til stadighed skal give de' nationale dommere den. forn0dne vejledning med hensyn til fonolkningen af f:t:lIesskabsretten og endvidere skal afg0re de konflikter, som mitte ops~i mellem F:t:lIesskabet og borgerne elIer medlemsstaterne. 
The Court of Justice of the three Communities is faced with a workload increasing year by year in its efforts both to clarify the interpretation of Community law for the benefit' of national courts and to 'resolve disputes between the institutions and individuals or Member States.
Det er hensigten med dette vcrrk om »Fcrllesskabets r~~sord,en«,som er skrevet af profes-sorJean-Victor LOuis ved BruxelIes' Frie Universitet og udgivet'af Kommissionen for De europ~iske F~llesskaber, at s~tte l~seren i stand til' hunigt at g0re sig bekendt med de vigtigste karakteristika ved denne fcrllesskabsretlige opbygning. 
Louis ,of the Free University of Brussels, published by the Commission of the European Communities, is designed to enable the. reader, with very little expenditure of time, to familiarize himself with the main characteristics of this system.
Vel er vxrket skrevet i et sprog, der er ,tilg~ngeligt for ikke-jurister, men dets pr:t:cise oplysninger og kritiske hol,dning g0r det ogsi egnet som opslagsv:t:rk for jurister. ' 
It is' written in a form , easily understood by the layman, but its precise information and critical. approach make it equally ,suitable for use by lawyers ,as a work of reference.
'Jean-Victor Louis - F0dt den 10. 'januar 1938~ »Agrege, en droit des gens« (dr. jur. i folkeret) ved »Universite librede BruxelIes« (U.L.B.) i 1969':-lzrer i f:elIesskabsret ved U.L.B. - Tidligere rektor og leder af, forskningen ved »Institut d'Etudeseuropeennes« (U.L.B.) - - Direkt0r for »Cahiers de droit europeene - Konsulent for den 'juridiske tjeneste ved »Banque Nationale de Belgiquee - Forfatter til »Les reglements de la Communaute economique europeenne« og, i samar":' bejde med Jacques Megret og underde'nnes ledelse, »Le droit de la Communaute economique euro-peennee (er ved at blive offentliggjo~). . " 
'Jea~-Victor U;uis - Born '10 January 1938 - Agrege in inter~ational law, Brussels University (ULB), ,1969 - Lecturer in Community law, ULB - Former Director and Research Director, European Studies Department, ULB - Director of the Cahiers de Droit Europeen - Head of the Legal Department, Banque Naiionale de Belgique - Author of 'Les reglements de la Communaute economique europeenne' and, with others, of 'Le droit de la Communaute economique europeenne', Ľ " : ed.
Udgives p~: dansk, engelsk, fransk, gr:esk, itali~nsk, riederlandsk, tysk, ponugisisk og spansk. 
Published in: Danish, Dutch, English, French; German, Greek, Italian, Portuguese, Spanish.
ISBN 92-825-1052-2 KatalognummerCB-28-79-407~DA-C ' , pris i Luxembourg (moms ikke medregnet): EC:U 3,70; bfr. 150; dkr. 
Publication No CB-is-79-407-EN.C ' ISBN 92á825á1053á3 Price (excluding V A l) in Luxembourg: 3,70 ECU; Bfrs 150; Ł Irl2,50; Ł 2,60; US $ 5.
KONTORET FOR DE EUROP.t£ISKE F.t£LLESSKABERS OFFICIELLE PUBLIKATIONER Boite pos~ale 1003'-L-2985 Luxembourg \.. - ' 
OFFICE FOR OFFICIAL PUBLICATIONS OF TIlE EUROPEAN COMMUNmES Boite postale 1003, Lá29,85 Luxembourg Ľ ,
51200 26 - peR: 000-200 5502-27 DET FORENEDE KONGERIGE H. M. Stationery Office - P.O. Box 569 London SEI 9NH - Tel. 
~---------------------------------------------------------------------------------------------------------------------------~ Sales and subscription offices UNITED KINGDOM H. M. Stationery Office - P.O. Box 569 London SEI 9NH - Tel.
01-9286977, ext. 
01-928 69 77, ext.
365 National Giro account No 582-1002 FRANKRIG Service de vente en France des yublicationS des Communautes europeennes - ournal officiel dkr. 
365 National Giro account No 582-1002 BELGIUM Moniteur beige - 1000 Bruxelles - Leuvensestraat 40-42 - 1000 Brussel Postal cheque account: 000-2005502-27 - Tel.
G. . Eleftheroudakis SA Ltd .. Nikis Street - Athens 126 Tel. 
G. C. Eleftheroudakis Ltd 4 Nikis Street - Athens 126 Tel.
(01) 3222255 - IRLAND Telex 219410 elef gr GoVt. 
Ethnico Typografio Kapodistnou 34 - Govt.
Publications, Sales Office, G.P.O. Arcade, Dublin 1 c: cu t! 
Publications, Sales Office, GPO Arcade, Dublin 1 or by postfrom Stationery Office, Dublin 4 - ITALY Tel.
78 96 44 ITALIEN -t: Istituto Poligrafico e Zecca dello Stato Libreria dello Stato, piazza G. Verdi 10 00100 Roma - Tel. 
789644 Istituto Poligrafico e Zecca dello Stato Libreria dello Stato, piazza G. Verdi 10 00100 Roma Tel.
(06) 85082276 - CCP: 38 70 01 - Telex IPZSRO 611 008 LUXEMBOURG Abonnement p1 EFf tegnes og betales p! postkontorerne Enkeltudgaver *) NEDERLANDENE Staatsdrukkerij-en Uitgeverijbedrijf Christoffel Plantijnstraat - Den Haag Tel. 
(06) 85 08 22 76 ~ 85 082221 CCP: 38 7001 - Telex IPZSRO 611 008 LUXEMBOURG Subscriptions to the OJ may be arranged and paid for at Post Offices Sale o/single copies* NETHERlANDS Staatsdrukkerij-en Uitgeverijbedrijf Christoffel Plantijnmaat - The Hague Tel.
490081 L-2985 Luxembourg - Banque Internationale aLuxembourg: 8-109/6003/200 og CCP: 19190-81 Srerlige forsendelsesomkostninger faktureres separat. 
490081 L-2985 Luxembourg - Postal cheque account: 19190-81 - Bank current account: B.LL. 8-109/60031200 Special mailing charges are invoiced separately.
Gratis prislister fremsendes pi forlangende. 
Price lists sent free on request.
KONTORET FOR DE EUROPJEISKE FJELLESSKABERS OFFICIELLE PUBLIKATIONER-L-2985 LUXEMBOURG cu U j ~• 
OFFICE FOR OFFICIAL PUBLICATIONS OF THE EUROPEAN COMMUNITIES - L-2985 LUXEMBOURG f
rf De Europæiske Fællesskabers ISSN 0378-7001 Τβ J J idende * C 313 25. årgang 29. november 1982 Dansk udgave Indhold Meddelelser og oplysninger I Meddelelser Revisionsretten Særberetning (bemærkninger) vedrørende afslutning af EUGFL, garantisektio¬ nens, regnskaber J 
Official Journa' of the European Communities C 313 Volume 25 29 November 1982 English edition Contents Information and Notices I Information Court of Auditors Special report (observations) concerning clearance of the accounts of the EAGGF Guarantee Section 1 ISSN 0378-6986
# 29.11.82: De Europæiske Fællesskabers Tidende Nr. C 313/1 ' I (Meddelelser) REVISIONSRETTEN SÆRBERETNING (bemærkninger) vedrørende AFSLUTNING AF EUGFL, GARANTISEKTIONENS, REGNSKABER Systemet og dets virkemåde Revisionsretten har i henhold til artikel 206a, stk. 
'11. 82 Official Journal of the European Communities No C 313/1 I (Information) . COURT OF AUDITORS SPECIAL REPORT (observations) concerning CLEARANCE OF THE ACCOUNTS OF THE EAGGF GUARANTEE SECTION The structure and operation of the system This report was adopted by the Court of Auditors at its meeting of 12 October 1982, in application of Article 206a (4) of the EEC Treaty.
Den blev meddelt Kommissionen den 7. april 1982. 
It was previously sent to the Commission on 7 April 1982.
Kommissionens svar på Rettens bemærkninger er gengivet i bilaget. 
The replies from the Commission to the observations of the Court are annexed hereto. .
Oktober 1982 
October 1982
Side 7 10 10 10 10 II 11 11 12 12 12 12 12 13 13 13 13 13 14 14 14 14 14 15 15 15 15 ' 15 16 16 16 16 16 16 17 17 17 1.1. 
Page 10 10 10 10 11 . 11 11 12 12 12 12 12 13 13 13 13 13 14 14 14 14 14 15 15 15 15 15 16 16 16 16 16 16 '17,.
Forvaltnings-og budgetkontrolsystemet Forordninger om regnskabsafslutning Tidsplanernes indbyrdes sammenhæng og komplementaritet ET REDSKAB, DER SKAL SIKRE EN FORSVARLIG FORVALTNING ..... 
Preparation of the report General comments on the replies of the Commission The purpose of clearance . . :..........
2.7. 
2.7.'
Forsinkede beslutninger . . Beslutningerne er mangelfulde og ikke endelige / a) Specificerede foreløbige afslag b) Uspecificerede foreløbige godkendelser c) Beslutningernes ufuldstændige karakter Anfægtede beslutninger ÅRSAGERTIL UREGELMÆSSIGHEDERNE.. .'. 
Decisions that arélate Decisions that are neither final nor complete (a) The provisional nature ofthe decisions (b) Partial withdrawals of reservations (c) Decisions that are not complete .. . ' ..:.. ........:.. - 2.10.
2.12. .2.13. 
2.12. 2.13. '