natgillin/translations-raw huggingface dataset:
Som eksempel kan nævnes følgende tilfælde: I Danmark var der udbetalt forskud til to virksom¬ (a) (b) En virksomhed i Det Forenede Kongerige havde bundet sikkerheder svarende til i alt 4,7 mio ECU, hvoraf en del gik helt tilbage til 1984. Fristen for fremlæggelse af beviser var udløbet, men det udbetalende organ havde på tidspunktet for Rettens revision ikke taget skridt til at tilbagesøge de for meget udbetalte beløb. På foranledning af en anmodning fra Retten foretog det britiske udbetalende organ i august 1988 en undersø¬ gelse af sikkerhedsstillelser for oksekød. 
By way of example : (a) one trader in the United Kingdom had outstanding securities of 4,7 Mio ECU, some of which dated from 1984. The time limits for presentation of proofs had expired but the paying agency had taken no steps at the time of the Court's audit to recover the overdue funds ; (b) as a result of a request from the Court a review of beefmeat guarantees was carried out by the UK paying agency in August 1988 which revealed a further 1 Mio ECU outstanding after the expiry date for presentation of proofs, some of which dated back to 1982, 1983 and 1984, where either recovery action had not even been commenced or where the exporters concerned had simply been invoiced for the reimbursement due.
3.59. heder, uden at der forelå ansøgninger, og alene på grundlag af edb-udskrifter fra virksomhederne, hvori disse blot meddelte, at de havde til hensigt at indlede en udførselsfor-retning. 
In Denmark advance payments had been made to 3.59. two companies without a proper claim solely against a computer list from the companies which simply signalled the intention of starting up an export transaction.
Udbetalingerne skulle senere bringes i overens¬ stemmelse med gældende regler og underbygges med ansøgninger, der skulle indgives til toldvæsenet og fremsendes til det udbetalende organ. 
The payments were subsequently to be regularised and supported by claims presented at customs and sent to the paying agency. 3.60.
Denne ordning, som på foranledning af Rettens 3.60. bemærkninger nu er ophævet, var regelstridig, på grund af to forhold : Der forelå ikke en ansøgning underskrevet af den pågældende virksomhed, og det udbetalende organ kunne, når det udbetalte forskud, ikke have nogen garanti for, at udførselsangivelsen var antaget af toldmyndighe¬ derne. De referencer, Kommissionen henviser til i sit svar, (!) Derfindestoprocedurerforforudbetalingafeksportrestitutio¬ ner. 
The system, which as a result of the Court's observations has now been suspended, was irregular because there was no application signed by the company and because at the time of making the advance the paying agency could have no certainty that the export declaration had been accepted by customs. The reference numbers referred to by the Commission in its reply are internal to the (') There are two procedures for the payment of advances on export refunds.
I henhold til kapitel 2 i Kommissionens forordning (EØF) nr. 3665/87 kan der ydes forskud på restitutionen i forbindelse med direkte udførsel, så snart udførselsangivelsen er antaget. 
The first, foreseen by Chapter 2 of Commis¬ sion Regulation (EEC) No 3665/87, permits the payment of advances on refunds for direct exports as soon as the export declaration has been accepted.
I henhold til kapitel 3 i Kommissionens forordning (EØF) nr. 
The second, foreseen by Chapter 3 of Commission Regulation (EEC) No 3665/87 permits the payment of an advance when a declaration has been accepted in respect of goods which are stored or processed under customs control prior to export.
Nr. C 133/38 Efterfølgende kontrol De Europæiske Fællesskabers Tidende 31. 
No C 133/38 Official Journal of the European Communities 31.
I de foregående fire år var der dog kun foretaget toldkontrol i henhold til direktiv 77/435/EØF (>) hos 21 af disse virksomheder (29 %). 
However, only 21 (29 %) had received their last Directive 77/435/EEC Í1) audit by customs during the preceding four years.
Det samme gjorde sig gælden¬ de i forbindelse med eksportrestitutioner for mejeriproduk¬ ter. 
A similar situation existed with regard to export refunds on milk products.
I Det Forenede Kongerige var 20 % af de virksom¬ heder, som modtog over 100 000 ECU om året i eksportre¬ stitutioner for oksekød, aldrig blevet kontrolleret, og der var adskillige eksempler på andre virksomheder, hvor der ikke var aflagt kontrolbesøg i de seneste fem år. 
In the United Kingdom, 20 % of the traders receiving more than 100 000 ECU p.a. in export refunds on beefmeat had never been audited, and there were numerous examples of other companies who had received no audit visits in the previous 5 years.
I Nederlandene blev der foretaget en undersøgelse på foranledning af en forespørgsel fremsat af Retten under dens revisionsbesøg. Det påvistes, at en modtager af omfattende eksportrestitutioner for mejeriprodukter i virkeligheden blot var et postboxselskab, der var oprettet med henblik på at gøre det muligt for selskaber etableret i andre medlemsstater at ansøge om restitutioner i Nederlan¬ dene. 
In the Netherlands, an enquiry was carried out as a result of a query raised during the Court's audit, which revealed that a major recipient of export refunds on milk products was in fact no more than a 'brass-plate' company set up to enable companies based in other Member States to claim refunds in the Netherlands.
Det pågældende selskab modtog 60 mio ECU i 1987. 
The company received 60 Mio ECU in 1987.
Dets kontor i Nederlandene havde ikke dokumentation for andre transaktioner end for modtagen provision. 
The company office in the Netherlands had no evidence concerning transactions other than that relating to commission received.
Der kunne derfor ikke gennemføres en egentlig revision. 
An effective audit could therefore not be carried out.
Medlemsstaterne var aldrig blevet anmodet om at foretage kontrol i de pågældende virksomheders hovedsæder. 3.68. 
No requests had ever been made to Member States to carry out a check at the head offices of the companies concerned.
Syv virksomheder i Forbundsrepublikken Tysk¬ land, som modtog mere end 33 % af eksportrestitutionerne for mejeriprodukter, havde deres hovedsæde i andre medlemsstater. 
In the FR of Germany, 7 companies who received 3.68. more than 33 % of export refunds on milk products were based in other Member States.
Ansvaret for kontrollen med disse selskaber påhvilede Finansministeriets Berlin-afdeling. Retten erfare¬ de, at den pågældende afdeling ikke var klar over, at den var ansvarlig for denne kontrol. 
The responsibility for the control of these companies had been allocated to a Berlin-based department of the Ministry of Finance, who, the Court discovered, were unaware of this responsibility.
Det tyske udbetalende organ havde intet bevis for, at der nogensinde var foretaget kontrol af restitutioner udbetalt til disse virksomheder. 
The German paying agency had no record that refunds paid to these companies had ever been audited.
Tilsvarende forhold gjorde sig gældende i Nederlandene, hvor tre virksomheder, som alene i 1987 havde modtaget ca. 100 mio ECU i restitutioner, aldrig var blevet kontrolleret. 
A similar situation was found in the Netherlands where 3 companies which in 1987 alone had been paid some 100 Mio ECU in refunds, had not been audited at all.
Kontrolfrekvensen i forbindelse med virksomheder med hovedsæde i Forbundsrepublikken Tyskland gav også anledning til bekymring. 
The frequency of audit of German based companies also gave cause for concern.
Virksomhed A, som i 1988 modtog 41 mio ECU i forbindelse med udførsel af mejeriprodukter, var ikke blevet kontrolleret siden 1982. Virksomhed B, som i 1988 modtog 69 mio ECU, var ikke blevet kontrolleret siden 1983. Virksomhed C, som i 1988 modtog 13 mio ECU i restitutioner, var ikke blevet kontrolleret siden 1984, og virksomhed D, som i 1988 modtog 6 mio ECU, ikke siden 1980. 
For example company A which received 41 Mio ECU in 1988 for exports of milk products had not been audited since 1982; Company Β which received 69 Mio ECU in 1988 had not been audited since 1983 ; Company C which received refunds of 13 Mio ECU in 1988 had not been audited since 1984 and Company D which received refunds of 6 Mio ECU in 1988 had not been audited since 1980.
Det fremgik endvidere af en evaluering af rapporter i Forbundsrepublikken Tyskland, at kontrollen ikke omfattede producenternes registre over produktions-og kvalitetskontrol. 
3.70. Evaluation of reports in the FR of Germany also revealed that audits were not extended to production and quality control records of producers.
31. 5. 90 De Europæiske Fællesskabers Tidende Nr. C 133/39 Henstillinger vedrørende national kontrol 3.71. 
31. 5. 90 Official Journal of the European Communities No C 133/39 Recommendations on national controls 3.71.
Retten finder det absolut nødvendigt, at medlems¬ staterne sørger'for, at deres kontrolforanstaltninger bliver virkelig effektive. Kommissionen bør overvåge denne kontrol, herunder påtegning af bevis for ankomst, mere aktivt. Retten konstaterer med tilfredshed, at Kommissio¬ nen i marts 1989 vedtog en række foranstaltninger til bekæmpelse af svig. 
The Court considers it imperative that Member States should bring their controls up to an effective level and that the Commission should take a more active role in the monitoring of these controls including the validation of proofs of arrival. The Court is therefore pleased to note that in March 1989, the Commission undertook to adopt a series of measures to step up the fight against fraud.
I maj 1989 gav dette sig udtryk i et arbejdsprogram med henblik på bekæmpelse af svig. 
In May 1989 this was translated into an anti-fraud policy work programme.
Programmet omfatter tre områder, nemlig forebyggelse, samarbejde og modforholdsregler. Det vedrører emner såsom forenkling af ordningen med differentierede restitu¬ tionssatser; øget gensidig bistand; seminarer vedrørende svig; anvendelse af analytiske metoder med henblik på påvisning af svig, etc. 
This programme covers three areas : preven¬ tion, cooperation and counteraction and contains subjects such as the simplification of differentiated refund arrange¬ ments; improved mutual assistance arrangements; fraud awareness seminars ; use of analytical methods for fraud detection, etc.
Mange af disse foranstaltninger befinder sig stadig på det indledende stadium. 
Many of the initiatives are still in their infancy.
Retten er derfor ikke i stand til at bedømme, hvilken indvirkning de vil have på kontrollen med udbetaling af eksportrestitutio¬ ner. 
The Court is therefore not in a position to assess their impact on the control of payments of export refunds.
Kommissionens forordning (EØF) nr. 4045/89 (EFT nr. L 388 af 30.12.1989). (c) Fysisk kontrol under lastningen bør altid ske uanmeldt og uden forvarsel. (d) Samtlige toldsteder bør have de fornødne faciliteter til at foretage effektiv fysisk kontrol. (e) Der bør i alle havne indføres regler om en sidste frist for fremlæggelse af dokumentation inden lastning eller inden toldstedets lukketid. (f) Fysisk kontrol bør udføres på grundlag af risikoanaly¬ ser, der omfatter kriterier som eksportrestitutions-værdi, produktrisiko, destinationsrisiko og virksom¬ hedens omdømme. (g) Med hensyn til hyppigheden af fysisk kontrol, støtter Retten Kommissionens forslag om mindst 5 %, men er af den opfattelse, at denne procentsats bør være knyttet til restitutionsværdien frem for antallet af angivelser. (h) Der bør med samme hyppighed udtages stikprøver med henblik på laboratorieanalyse, især i tilfælde hvor tariferingen i Nomenklaturen for Eksportrestitutioner ikke kan bekræftes ved selvsyn. 
In this context the Court makes the following main recommendations for the improvement of the controls over export refund expenditure : (a) genuine commercial invoices should be required in support of every export refund declaration and should be scrutinised as part of the current documentary control ; (b) when goods are taken into customs control at traders premises, declarations should be lodged at least 24 (c) physical controls during loading should always be unannounced and unpredictable; (d) facilities at all customs offices should be sufficient to enable effective physical controls to be carried out; (e) adequate cut-off times for presentation of declarations before loading or before closing of offices should be introduced at all ports ; (f) physical controls should be selected according to risk analysis which should include criteria such as export refund value, product risk, destination risk and trader compliance; (g) as regards the frequency of physical controls, the Court supports the Commission's proposal for a minimum of not less than 5 %, but considers that this should be linked to the value of refunds rather than to the number of declarations ; (h) samples for laboratory analysis should achieve the same frequency particularly where the export refund classification cannot be confirmed by visual examin¬ ation ; the quality of physical controls should be improved by full or partial unloading of containers of sufficient order to obtain representative samples.
Retten bemærker i denne forbindelse, at der for visse produkter findes detaljerede regler for stikprøveudtagning med henblik på laboratorieanaly¬ se. 
In this context the Court notes that there are detailed rules for drawing samples for laboratory analysis in respect of certain products.
(1) (5) Når udførselsangivelser, i forbindelse med hvilke der ansøges om eksportrestitutioner, er attesteret af Rådets direktiv 371/76/EØF af 1. marts 1976 (EFT nr. L 102 af 15.4.1976). 
Council Directive 77/435/EEC of 27 June 1977 (OJ No L 172, 12.7.1977) Commission Regulation (EEC) No 4045/89 (OJ No L 388, 30.12.1989).
Nr. C 133/40 De Europæiske Fællesskabers Tidende 31. 5. 
No C 133/40 Official Journal of the European Communities 31. 5.
Rådet har aldrig tilpasset målsætningerne i grundforordningerne til de ændrede forhold på landbrugs¬ markedet. 
The Council has never adapted the objectives of the basic legislation to the changed circumstances of the agricultural market.
I betragtning af niveauet for EF's garanterede priser indebærer udførslen af overskydende landbrugsprodukter normalt udgifter for fællesskabsbudgettet. 
Given the level of guaranteed prices in the Com¬ munity, the export of surplus agricultural products will normally involve budgetary costs for the Community.
Ordningens nytteværdi er imidlertid usikker. 
But the cost effectiveness of the policy is unclear.
Selv om anvendelsen af stabilisatorer har været en succes, vil der fortsat herske tvivl om dette område, indtil Kommissionens procedurer for fastsættelse af satser og fastlæggelse af priser er forbedret, specielt ved indførelse af en ordning, der indebærer systematisk dokumentation og evaluering. 
Irrespective of the success of the stabiliser policy, doubts on this score will remain until Commission procedures for setting rates and determining prices are strengthened, in particular by the introduction of systematic documentation and evaluation.
Retten må konstatere, at sparsommelighedsprincippet åbenbart ikke har været et grundlæggende princip for Kommissionens politik med hensyn til eksport af landbrugsprodukter. 
It is apparent to the Court that in the implementation of its export policy economy of operations has not been a priority objective for the Commission.
Eksportrestitutionsordningen bør omlægges og forenkles, og Kommissionens procedurer må tilpasses herefter. 
Reform of the Commission's procedures must be matched by rationalisation and simplification of export refund rates.
Denne ordning har to karakteristika: den er kompliceret, og den indebærer udbetaling af meget betydelige restitutioner, både med hensyn til beløb og i forhold til værdien af det pågældende parti, der skal udføres. 
The export refund system has two key characteristics : its complexity, and the size of individual refund payments, both absolutely and in relation to the value of the export consignment.
Det er netop denne kombination, der medfører så stor risiko for svig. 
It is this combination which makes the system so vulnerable to fraudulent exploitation.
Hovedparten af eksportrestitutionerne betales til et begrænset antal større handelsenheder. 
The bulk of export refunds are paid to a small number of substantial commercial operators.
Skal man sikre et optimalt forhold mellem anvendte ressourcer og udbytte, skal der under en sådan ordning tages højde for, at virksomheder, der opererer inden for international handel, har den fornødne erfaring i, de nødvendige midler til og mulighederne for på Fællesskabets bekostning at udnytte komplicerede bestemmelser og svagheder ved kontrollen. 
In designing a cost efficient system, therefore, account needs to be taken of the fact that large professional operators in international trade have the experience, the resources, and the opportu¬ nities to exploit at the Community's expense complicated provisions and control weaknesses.
Omlægningen af zoner inden for oksekødssek¬ toren og i mindre omfang ændringerne med hensyn til antallet af satser har i nogen grad begrænset mulighederne for misforståelser og misbrug, men omlægningen må udvides til andre markeder. 
The rationalisation of zones and to a lesser extent the number of rates that has taken place in the beef sector has gone some way towards reducing the scope for misunderstanding and abuse, but needs to be extended to other markets.
4.4. : Medlemsstaterne har det daglige ansvar for at sikre, at Fællesskabets krav imødekommes, både med hensyn til kontrollen af udgifterne til eksportrestitutioner og udgifter¬ nes berettigelse. 
4.4. It is Member States which are responsible, day to day, for ensuring compliance with Community require¬ ments in the control and propriety of expenditure on export refunds.
Det er et fundamentalt krav, at de fællesskabsmidler, som medlemsstaterne er ansvarlige for (og som de skal aflægge regnskab for over for Kommissio¬ nen), sikres tilstrækkeligt gennem uafhængige og effektive kontrolprocedurer. 
A fundamental requirement is that the Com¬ munity funds for which Member States are responsible (and for which they are accountable to the Commission) are properly safeguarded with independent and effective control procedures.
Toldmyndighederne sikrer, at der anvendes passende effektive kontrolforanstaltninger i forbindelse med forsendelser af produkter, for hvilke der er ansøgt om eksportrestitutioner, samt at foranstaltningerne anvendes efter forskrifterne og konsekvent. 
Customs Services ensure that adequate arrangements exist for securing effective control over consignments for which export refunds are claimed, and that the arrangements are properly and consistently applied.
Toldmyndig¬ hederne er endvidere ansvarlige for, at der er et optimalt forhold mellem anvendte ressourcer til kontrol af eksport¬ restitutioner og udbyttet, samt at sparsommeligbeds-aspektet iagttages. 
Customs Services are also responsible for the efficient and economical use of the resources allocated to the control of export refunds.
For så vidt angår sparsommeligheds-aspektet, skal toldmyndighederne imidlertid stå til ansvar over for den nationale forvaltning, der fungerer som udbetalende myndighed. 
In the case of the latter, however, Customs' responsibility is to the national administration as paymaster.
Disse statistikker bør endvidere samles og sammenfattes af medlemstaterne og indrapporteres til-Kommissionen en gang om året. Der bør centralt føres statistikker over hele populatio¬ nen af virksomheder, som kan omfattes af efterfølgen¬ de kontrol, samt over årlige beløb udbetalt til den enkelte virksomhed og datoerne for den seneste kontrol. 
In determining operational priorities, therefore, Customs Services are faced with the difficulty of obtaining national funds to meet the resource implications of control activities arising from Community (r) centralised statistics should be maintained concerning the total population of traders to be considered for a posteriori audit, annual amounts paid to such traders and the dates of the last audits.
GENERELLE KONKLUSIONER På grund af de strukturelle overskud, der er opstået 4.1. inden for EF's landbrug, har Kommissionen i de senere år i forbindelse med den internationale handel med landbrugs¬ produkter måttet spille en stadig mère aktiv rolle, som er blevet stadig vanskeligere. 
OVERALL CONCLUSIONS As one consequence of the emergence of structural 4.1. surpluses in European agriculture, the Commission has in recent years been required to play an increasingly active and difficult role on the stage of the international trade in agricultural products.
Med henblik herpå har den selv prioriteret sine foranstaltninger og f.eks. valgt at styre eksporten ind på bestemte destinationer, at tilpasse EF's priser på landbrugsprodukter efter USA's priser på landbrugsprodukter, hvortij der ydes eksportstøtte,, at bevare traditionelle markeder og at fremme eksporten af forældede produkter. 
For this purpose it has selected its own priorities, for example with regard to targeting of destinations, matching US subsidised export prices, preserving traditional markets and promoting the export of value added products.
Fællesskabets grundforordninger blev indført, før de strukturelle overskud opstod, med henbjik på at modsvare midlertidige prissvingninger. 
The basic Community legislation on export refunds was designed to meet tempotary fluctu¬ ations and antedates the emergence of structural surpluses.
I Årsberetningen for 1986 (') henledte Retten opmærksomheden på de nedskæringer, nogle medlemsstater har foretaget i toldmyndighedernes arbejds¬ styrke, selv om de fra Fællesskabet modtager 10 % af de traditionelle egne indtægter (1 268,5 mio ECU i 1988) til dækning af udgifterne i forbindelse med disse tjenesteydel¬ ser. 
In its 1986 Annual Report (!) the Court drew attention to the reductions made by Member States in the manpower of customs services despite receiving from the Community, towards the costs of those services, ten per cent of traditional own resources (1 268,5 Mio ECU in 1988).
Resultaterne af Rettens seneste revision af dette område giver anledning til alvorlig tvivl med hensyn til, om de nationale bidrag til udgifterne til toldmyndighedernes personale samt til faglig videreuddannelse og andre administrative foranstaltninger er tilstrækkelige til, at toldmyndighederne kan opfylde de mål og krav til standard, der gælder for fællesskabskontrollen. 
The Court's latest findings raise serious doubts as to whether national support for Custom's staffing, training and other organisational arrangements is adequate to enable the required objectives and standards for Community controls to be met.
Retten mener, at der på grundlag af kommissionsforslag bør indføres bestemmelser, der sikrer, at de nationale toldmyn¬ digheders foranstaltninger med henblik på at beskytte fællesskabsmidlerne bliver mere effektive. 
The Court considers that positive action needs to be taken on the basis of Commission proposals for improving national customs' services to safeguard Com¬ munity funds.
Problemet er, at de udbetalende organer må forlade sig på dokumentation fra tredjemand, og særligt fra myndigheder i tredjelande, og at de ikke har mulighed for at efterprøve de parametre, der er bestemmende for størrelsen af den restitution, der skal betales. 
The problem lies in the reliance paying agencies are obliged to place on the documentation provided by third parties, particularly third country authorities, which they are not in a position to verify for the key parameters in calculating the refund payable.
Retten går ud fra den forudsætning, at Fællesskabet er forpligtet til at beskytte sine økonomiske midler. 
The Court starts from the premise that the Community has an obligation to protect its finances.
C 336 af 15.12.1987. gennem effektive kontrolforanstaltninger. 
This is best achieved by prevention through effective control measures.
De udgør nemlig et konkret bevis for, at sådanne risici i forbindelse med kontrol og svagheder ved procedurerne, som påvises i denne beretning, ikke udelukkende består i teorien. 
Detection, although often after the fact, is useful in that it provides hard evidence that control risks and procedural weaknesses such as those identified in this report are not merely theoretical.