natgillin/translations-raw huggingface dataset:
12. 3. 94 De Europæiske Fællesskabers Tidende Nr. C 75/5 Ost, der blev konstateret uegnet til konsum ved ankomsten til Polen 3.1 i) i) 1.16. 
12. 3. 94 Official Journal of the European Communities No C 75/5 Cheese unfit for human consumption on arrival in Poland 3.1 (i) (i) 1.16.
Den berørte medlemsstat, Tyskland, har tilbagesøgt ca. 330 000 ECU af de 450 000 ECU, som ifølge Rettens beregninger skal tilbagebetales. 
The Member State concerned, Germany, has recovered some 330 000 ECU of the 450 000 ECU identified as recoverable by the Court.
De resterende 120 000 ECU vedrørte ost, som formodedes at have et uacceptabelt højt nitratindhold. 
The balance of 120 000 ECU related to cheese suspected of having unacceptable high nitrate levels.
Ost returneret fra USA, fordi den ikke var i overensstemmelse med sundhedsstandarderne, og derefter genudført fra EF med restitutioner 3.1 i) ii) været egnet til konsum ved leveringen. 
Cheese returned from USA because of non compliance with health standards and reexported from the EC with the benefit of refunds 3.1 (i) (ii) 1.19.
90 000 ECU. 1.19. Denne sag er en af mange, hvor Retten ved gennemgang af skadesanmeldelser og kreditnotaer har konstateret, at varer enten ikke er blevet bragt på markedet i et tredjeland som foreskrevet i artikel 5 i Kommissionens forordning (EØF) nr. 
This case was one of many where the Court established, from an examination of insurance claims and credit notes, that goods either were not placed on the market in a non member country in accordance with Article 5 of Commission Regulation (EEC) No 3665/87 i1), for example because of short shipment, or were found to be unfit for human consumption contrary to the refund requirement in Article 13 of the same Regulation.
Kommissionen har anmodet de berørte medlemsstater, Irland og Tyskland, om at redegøre for det fulde omfang af sådanne tilfælde. 
The Court has requested the Member States concerned, Ireland and Germany, to establish the full extent of such cases.
Irland har opgjort det samlede beløb, der er udbetalt til én virksomhed af det irske udbetalende organ og de udbetalende organer i Tyskland, Nederlandene og Det Forenede Kongerige, til 436 000 ECU, men der er kun tilbagesøgt 12 189 ECU. 
Ireland has quantified the amounts involved for one undertaking, covered by its own paying agency and by those in Germany, the Netherlands and the UK, at 436 000 ECU but recoveries only amount to 12 189 ECU.
Nederlandene har nægtet at foretage tilbagesøgning i samtlige konstaterede tilfælde. 
The Netherlands has refused to recover in any of the cases identified.
Tyskland fører drøftelser med Kommissionen med henblik på afklaring af retsstillingen. 
Germany is in discussion with the Commission to clarify the legal position.
Kommissionen har i sit svar til Retten ikke kommenteret Det Forenede Kongeriges stillingtagen. 
The Commission has not commented on the UK position in its reply to the Court. 1.21.
Myndighederne i Irland, hvor osten var fremstillet, 1.17. og hvorfra den oprindelig var blevet udført, undersøgte stikprøver udtaget af den returnerede ost og bekræftede resultaterne af de tests, toldmyndighederne i USA havde foretaget. 
Cheese declared as taken into customs control before The authorities in the Member State in which the 1,17. cheese was produced and from which the cheese was originally exported, Ireland, tested samples of the returned cheese and confirmed the results of the tests carried out by the US Customs services.
De eksportrestitutioner, der var udbetalt i denne forbindelse, blev tilbagebetalt. 
The related export refunds were reimbursed.
Imidlertid har myndighe¬ derne i Nederlandene og Danmark, hvor der på ny blev ansøgt om restitutioner ved genudførslen af den pågælden¬ de ost, anført over for Kommissionen, at resultaterne af det amerikanske toldvæsens undersøgelser ikke er bindende for dem. 
However, the authorities in the Netherlands and Denmark where refunds were claimed again on reexportation of the cheese in question have argued to the Commission that the results of the US Customs tests are not binding on them.
Endvidere havde en af disse medlemsstater, Nederlandene, endnu i november 1992 ikke afsluttet en undersøgelse af, om den returnerede ost var blevet genudført, selv om medlemsstaten allerede i juli 1990 havde modtaget Rettens bevismateriale herfor. 
Further, one of these Member States, the Netherlands, was still investigating in November 1992 whether or not the retutned cheese was reexported although as early as July 1990 it had been furnished with the Court's evidence of this.
I juni 1993 havde myndighederne i den fjerde medlemsstat, Det Forenede Kongerige, endnu ikke afsluttet undersøgelserne af denne sag. 
The authorities in the fourth Member State, the United Kingdom (UK) involved were still investigating the case in June 1993.
Kommissionen afventer resultatet af disse undersøgelser, førend den tager stilling til sagen. 
The Commission is awaiting the outcome of these investigations before taking a position.
150 000 ECU. I sin første opfølgende rapport indtog Kommissio¬ Smør udført til Ægypten erklæret uegnet til konsum 3.1i)iii) 1.18. 
The amount of possible refunds involved was estimated at ± 150 000 ECU. Butter to Egypt unfit for human consumption 3.1 (iii) 1.18.
1 700 kasser smør var ifølge forsikringsselskabets vurderingsrapport blevet »fuldstændigt og alvorligt beska¬ diget« under forsendelsen. 
1700 cas s of butter, were according to the insurance survey report, 'completely and severely da¬ maged' in transit.
Nogle af de beskadigede varer blev tilintetgjort, mens resten, der ikke var egnet til konsum, blev solgt til industriformål. 
Some of the damaged goods were destroyed and the remainder, not being fit for human consumption, was sold for industrial use.
Retten tilstillede i juni og juli 1990 de berørte medlemsstater, Irland og Nederlandene, genparter af vurderingsrapporten. 
Copies of the survey report were passed to the Member States concerned, Ireland and the Netherlands, in June and July 1990 by the Court.
Rederiet bekræftede, at skaden var sket, og forsikringsselskabet udbetalte erstatning, men den medlemsstat, hvori eksport¬ restitutionerne var blevet udbetalt, Nederlandene, meddel¬ te den 16. april 1993 skriftligt Retten, at der ikke forelå noget endeligt bevis for, at en del af smørpartiet ikke havde Ost angivet med henblik på restitutioner antaget til -. toldkontrol på et tidspunkt før fremstillingsdatoen 3.1 j) 1.22. 
Although the shipping company confirmed the damage and the insurance company paid compensation, the Member State in which the export refunds were paid, the Netherlands, wrote to the Court on 16 April 1993 to the effect that there was no conclusive proof that there had been a shortfall in the delivery of the butter in a state fit for human consumption. The refunds involved total some 90 000 ECU. the production date 3.1 (j) The Court's findings were not contested but the 1.22.
Rettens revisionsresultater blev ikke bestridt, men den pågældende medlemsstat, Irland, har konstateret, at der var tale om en reel misforståelse og ikke om svig, og at hele det angivne parti ost var blevet udført. 
Member State involved, Ireland, has satisfied itself that there was a genuine misunderstanding and no intent to defraud and that the full quantity of declared cheese was exported.
Kommissionen foreslår sagen henlagt, da eksportøren ikke opnåede nogen økonomisk fordel. f1) Kommissionens forordning (EØF) nr. 3665/87 af 27. novem¬ ber 1987 (EFT L 351 af 14.12.1987). 
The Commission proposes no further action as no financial advantage accrued to the trader. (') Commission Regulation (EEC) No 3665/87 of 27 November 1987 (OJ L 351 of 14.12.87).
Nr. C 75/6 De Europæiske Fællesskabers Tidende 12. 3. 
No C 75/6 Official Journal of the European Communities 12. 3.
94 Plastikemballage inkluderet i vægten angivet med henblik på restitutioner 3.1 k) 1.23. 
94 Plastic wrapping included in the weight for refund purposes 3.1 (k) 1.23.
Den berørte medlemsstat, Tyskland, erklærede sig i sit svar af 31. juli 1991 på revisionsskrivelsen enig i revisionsresultaterne. 
The Member State, Germany, in its reply of 31st July 1991 to the post audit letter, agreed with the audit findings.
I en senere meddelelse til Kommissio¬ nen har de tyske myndigheder påpeget, at emballagen skulle betragtes som indgående i nettovægten i overens¬ stemmelse med Kommissionens forklarende note. 
In a later communication to the Commission, the German authorities argued that the wrapping was to be considered as part of the net weight in accordance with the Commission's interpretive note.
Da emballagen var en svær plastiksæk beregnet til transport og ikke en film, der klæbede til ostens overflade, har Kommissionen anmodet om, at de 40 000 ECU, denne sag drejede sig om, tilbagesøges. 
As the wrapping. was a heavy duty plastic bag and not a film adhering to the surface of the cheese the Commission has requested the recovery of the 40 000 ECU involved.
Regelstridig anvendelse af en forudfastsættelsesattest udstedt i forbindelse med en licitation afholdt i et tredjeland 3.1 1) 1.24. 
Irregular use of a prefixation certificate issued in the framework of a third country call for tender 3.1 (1) 1.24.
Rettens fremstilling af de faktiske forhold i sagen er ikke blevet bestridt, men den medlemsstat, hvori forudfastsættelsesattesten blev udstedt, Frankrig, har fralagt sig ethvert ansvar for den pågældende transaktion. 
The facts as presented by the Court have not been disputed. However, the Member State in which the prefixation certificate was issued, France, has rejected any responsibility concerning the export in question.
Den medlemsstat, hvori udbetalingen fandt sted, Tyskland, har i skrivelse af 12. oktober 1992 gjort gældende, at resultater af Rettens revision i andre medlemsstater, som ikke kan verificeres af de pågældende landes myndigheder, ikke er tilstrækkeligt grundlag for at tilbagesøge restitutioner hos eksportørerne. 
The Member State in which the payment was made, Germany, maintains, by letter of 12 October 1992, that the Court's findings in other Member States, which their authorities cannot verify, is not adequate justification for seeking recovery of refunds from their exporters.
Kommissionen anmodede først Tyskland om at tilbagesøge de ca. 2 mio. ECU, som var udbetalt for meget, idet den anførte at »det udtrykkeligt og uden mulighed for fejlfortolkning er anført på attesten, på hvilke betingelser den kan-benyttes«. 
The Commission at first asked Germany to recover the ± 2 Mio ECU unduly paid stating that 'the certificate states expressly and without possible misinterpretation the sole conditions on which it can be used'.
Senere ændrede den holdning og begrundede sin nye stillingtagen med to forhold, nemlig for det første at de ansøgere, der havde benyttet denne attest i god tro, skulle tilbagebetale restitutionerne fire-fem år efter, at transaktionen havde fundet sted, og for det andet at sagen viser, hvor vanskeligt det er at iværksætte tilbagesøgning, når de berørte virksomheder er etableret i forskellige medlemsstater. 
Subsequently, it changed its position basing its new stance on two elements: firstly, that the export refund claimants who had used this certificate in good faith, faced the problem of reimbursing the refunds some four or five years after the event, and, secondly, that the case illustrates the difficulties in launching recovery action when the undertakings involved are in different Member States.
Ved skrivelse til Tyskland af 20. august 1993 trak Kommissio¬ nen sin anmodning om tilbagesøgning af de pågældende beløb tilbage. 
By letter to Germany of 20 August 1993 the Commission withdrew its request for recovery of the sums involved.
Disse forhold kan ikke betragtes som gyldige grunde til at undlade tilbagesøgning. 
These cannot be considered as valid reasons for non-recovery.
Hertil kommer, at da virksomhederne ansøgte om eksportrestitutioner, erklære¬ de de, at de pågældende partier var blevet leveret inden for rammerne af en licitation, hvorunder der var afgivet bud i henhold til forudfastsættelsesattesten. 
Moreover, the export refund claimants, when making their refund claims, declared that the consignments in question were delivered within the framework of the call for tender quoted on the prefixation certificate.
Dette erklærede de også over for de nationale myndigheder på udførselstidspunktet vel vidende, at de ikke havde indgået nogen kontrakt i forbindelse med den pågældende licitation. 
This they also presented to the national authorities at the time of export in the full knowledge that they did not have a contract within the framework of that call for tender.
Under en anden revision har Retten konstateret endnu et tilfælde omfattende Frankrig og Det Forenede Kongerige med regelstridig anvendelse af en attest udstedt til den samme virksomhed. 
The Court, during another audit, has uncovered a further instance involving France and the UK, of the irregular use of a certificate issued to the same undertaking.
Der var her tale om 238 000 ECU i restitutioner. 
The refunds involved amount to 238 000 ECU.
Dette blev meddelt Kommis¬ sionen den 21. oktober 1992. 
This was brought to the attention of the Commission on 21st October 1992.
Konklusion 1.27. 
Conclusion 1.27.
Bemærkningerne i særberetning nr. 2/92, der byggede på revisionen af to virksomheder, blev meddelt de berørte medlemsstater i juni og juli 1990 for så vidt angik den første virksomhed og i april 1991 for så vidt angik den anden virksomhed. 
The observations in Special Report No 2/92, based on the audit of two undertakings, were all communicated to the Member States concerned in June and July 1990 in respect of the first undertaking and in April 1991 in respect of the second.
Kommissionen blev underrettet den 16. oktober 1991. 
The Commission was informed on 16th October 1991.
Det er særdeles betænkeligt, at så mange forhold, som Kommissionen og medlemsstaterne er blevet gjort bekendt med for op til tre år siden, stadig ikke er afhjulpet. 
It is a matter of serious concern that so many findings brought to the notice of the Commission and the Member States up to three years ago remain unresolved.
Efter de oplysninger, Retten har, er der kun inkasseret 7 % af det beløb, der som påpeget i særberetning nr. 2/92 efter Rettens opfattelse kan tilbagesøges. 
According to the information available to the Court no more than 7 % of the amount which the Court considers as recoverable following Special Report No 2/92, has been recovered.
RETTENS FORTSATTE UNDERSØGELSE AF STØRRE MODTAGERE AF EKSPORTRESTITUTIONER Almindelige bemærkninger 2.1. 
CONTINUATION OF THE COURT'S AUDIT OF MAJOR BENEFICIARIES OF EXPORT REFUNDS General 2.1.
I særberetning nr. 2/92 tilkendegav Retten, at den ville fortsætte sine undersøgelser af udvalgte modtagere af eksportrestitutioner. 
In Special Report No 2/92 the Court indicated its intention to continue its investigation of selected recipients of export refunds.
Efter gennemførelsen af revisionen, som var grundlaget for særberetningen, har Retten fortsat revisionen af eksportører, der får udbetalt eksport¬ restitutioner, og den har også undersøgt Kommissionens og medlemsstaternes rolle i gennemførelsen af forordning (EØF) nr. 
Since the completion of the audits which gave rise to that report, the Court has continued the audit of beneficiaries and has also audited the role of the Commission and Member States in the implementation of Regulation (EEC) No 4045/89 concerning the scrutiny by Member States of EAGGF transactions.
Resultaterne af den fortsatte revision af modtagerne beskrives i punkterne nedenfor. 
The findings on the continuing audit of beneficiaries are described in the following paragraphs.
Tarifering Maksimumsgrænsen for vandindhold 2.2. 
Classification Maximum water content 2.2.
I 1990/91 foretog de franske myndigheder i medfør af forordning (EØF) nr. 4045/89 kontrol af en virksomhed, der fremstiller ost under bestemte handelsbetegnelser. 
During 1990/91, a Regulation (EEC) No 4045/89 scrutiny was carried out by the French authorities at a company manufacturing certain brand name cheeses. The
12. 3. 94 De Europæiske Fællesskabers Tidende Nr. C 75/7 af Retten gennemgåede kontrolrapport nævnes en told¬ laboratorieanalyse af én af disse oste. 
12. 3. 94 Official Journal of the European Communities No C 75/7 scrutiny report examined by the Court referred to a Customs laboratory analysis on one of the cheeses.
Osten, der ved udførslen var angivet som St. Paulin, var af toldlaborato¬ riet henført under positionen i eksportrestitutionsnomen-klaturen for »andre oste« uden benævnelse, fordi den ikke opfyldte fransk lovgivnings krav til en St. Paulin. 
The cheese, declared at export as St. Paulin, was classified by the Customs laboratory under the ERN heading ap¬ propriate to non denominated 'other cheeses' on the basis that it did not comply with the definition of St. Paulin as laid down in French law.
Der blev udbetalt eksportrestitutioner for det pågældende mejeriprodukt på grundlag af en forudfastsættelsesattest for produkter henhørende under KN-kode 0402. 
Export refunds were paid on the milk product in question on the basis of a prefixation 'certificate for code 0402 products.
Disse restitutioner beløb sig til 260 000 ECU. 
The refunds involved amounted to 260 000 ECU.
Da forudfastsættelsesattesten ikke var gyldig for produkter under KN-kode 0404, fandt udførslen faktisk sted uden at være dækket af en forudfastsættelsesattest. 
As the prefixation certificate was not valid for 0404 products the export took place, in fact, without any prefixation certificate cover.
Hertil kom, at der i den pågældende periode under ingen omstændigheder kunne ydes eksportrestitutioner ved udførsel til den tidligere DDR uden gyldig forudfastsættelsesattest. 
Moreover, during the period in question no refunds were payable, in any event, on exports to the former DDR without a valid prefixation certificate.
De udbetalte restitutioner bør derfor tilbagesøges. 
The refunds paid should accordingly be recovered.
Medlemsstaternes utilstrækkelige opfølgning af toldlaboratorierapporter 2.9. 
Unsatisfactory follow up of Customs laboratory reports by Member State Authorities 2.9.
Retten har under revision i Danmark af rapporter om forordning 4045/89-kontrol konstateret tilfælde, hvor toldlaboratorieprøver af Feta-og Mozzarella-ost ikke var blevet fulgt tilstrækkeligt op. 
Examination by the Court of Regulation (EEC) No 4045/89 scrutiny reports in Denmark revealed inst¬ ances of Customs laboratory tests on Feta and Mozzarella cheeses which had not been satisfactorily followed up.
Ifølge prøverne var for disse oste maksimumsgrænsen for vandindhold i den fedtfri ostemasse udtrykt i vægtprocent overskredet, og ostene var således ikke berettiget til eksportrestitutioner. 
The tests had shown that these cheeses had exceeded the maximum water content expressed as a percentage of the fat free matter (WCFFM) requirement to qualify for export refunds.
Restitutio¬ nerne for de pågældende partier blev tilbagesøgt, men der blev ikke gjort noget forsøg på at fastslå, om problemet kun vedrørte disse partier. 
The refunds on the consignments in question were recovered, but no attempt was made to verify whether or not the problem was restricted to these consignments.
Forholdet er det samme med hensyn til andre oste, der sælges under bestemte handelsbetegnelser, og som er omfattet af Rettens revision af gennemførelsen af forord¬ ning (EØF) nr. 4045/89. 
The position is similar in respect of the other brand name cheeses involved in the audit by the Court of the implementation of Regulation (EEC) No 4045/89.
For EUGFL-regnskabsåret 1991 er der tale om ca. 
The value of refunds involved in the EAGGF year 1991 is ± 1,1 Mio ECU.
Forudfastsættelsesattester kan kun anvendes i forbindelse med produkter, der opfylder betingelserne i den kombinerede nomenklatur (KN) og den deri definerede ERN-position. 
The use of a prefixation certificate is restricted to products conforming to the combined nomenclature (CN) description and ERN code defined therein.
Fra juni til september 1990 angav en eksportrestitu-tionsansøger i Nederlandene et mejeriprodukt, der inde¬ holdt 71,5 % sødmælkspulver(SØP),9 % laktose, 18,5 % vallepulver og 1 % sukker, til udførsel til den tidligere DDR under en position inden for KN-koden 0402 i ERN, som gælder for sødmælk eller helt eller delvis skummet¬ mælk. 
During the period from June to September 1990, an export refund claimant in the Netherlands declared á milk product containing 71.5 % whole milk powder (WMP), 9 % lactose, 18.5 % whey powder and 1 % sugar for export to the former DDR under a heading within ERN code 0402 which is proper to full cream milk or partially or fully skimmed milk.
Produktet burde imidlertid have været tariferet under pos. 
The product should, however, be classified under code 0404 being a mixture of natural milk constituents.
Nr. C 75/8 De Europæiske Fællesskabers Tidende 12. 3. 
No C 75/8 Official Journal of the European Communities 12. 3.
Efter Rettens anmodning har Tyskland senere opgjort restitutionsbelø¬ bet til ca. 
At the Court's request, Germany has since quantified the refunds involved at some 410 000 ECU and the necessary adjustment to the refunds is being carried out.
Revet ost angivet som ikke revet 2.12. Restitutionssatsen for revet Pecorino-ost, der eksporteredes til USA, var ca. 
12. The rate of refund for Pecorino cheese when grated and exported to the USA was approximately 40 % of the rate of refund for the non-grated variety.
Rettens revisorer har undersøgt angivelserne vedrørende indførsel til USA og konstateret, at dele af forsendelser af denne ost, der i Italien var angivet med henblik på eksportrestitution som ikke revet, blev angivet som revet ved indførslen til USA. 
Examination by the Court of the US import entries showed that in certain cases parts of consignments of the cheese declared for export refund purposes in Italy as being not grated, were declared on the US import entry as grated.
USA's importtold på revet ost var 15 % , mens den kun var 9 % for ikke revet ost. 
The rate of US import duty for grated cheese was 15 % as opposed to 9 % for whole cheeses.
Det var derfor ikke i importørens interesse at angive hele oste som revet ost. 
It was not, therefore, in the importer's interest to declare whole cheeses as grated.
126 000 ECU i eksportrestitutioner, viste sig at være mangelfuldt ved ankomsten til Saudi Arabien. 
Export controls in Italy had not revealed the discrepancies. some 126 000 ECU had been paid in export refunds, which was found to be faulty on arrival in Saudi Arabia.
Ved en kvalitetskontrol foretaget af producenten påvistes det, at manglerne var opstået i forarbejdningsprocessen. 
After a quality control enquiry by the producer, it was established that the fault was attributable to the manufacturing process.
Produktet blev trukket tilbage fra markedet og destrueret. 
The product was withdrawn from the market and destroyed.
De franske myndighe¬ der besluttede imidlertid at undlade at tilbagesøge restitutionerne og begrundede i deres svar på Rettens forespørgsel deres afgørelse med, at der på udførselsstedet ikke var fundet bevis for, at produktet ikke var af sund og sædvanlig handelskvalitet. 
However, the French authorities decided not to recover the refunds and in response to the Court's query, justified their decision by stating that at the point of export there was no indication that the product was not of sound and fair marketable quality.
Sødmælkspulver (SØP) uegnet til konsum I forbindelse med en revision konstaterede Rettens 2.15. revisorer, at der i et tilfælde var udført 85 tons SØP fra Det Forenede Kongerige, der var blevet destrueret af sundheds¬ myndighederne i et tredjeland med den begrundelse, at det var uegnet til konsum. 
Whole Milk Powder (WMP) unfit for human consumption 2.15. An audit by the Court revealed a case involving the export from the UK of 85 tonnes of WMP which was destroyed by the Public Health authorities in the third country on the grounds that it was unfit for human consumption.