natgillin/translations-raw huggingface dataset:
8. _ De kompetente myndigheder skal, inden de' meddeler bevilling til en aktiv for::edlingsprocedure, bl.a. sikre sig, at de I2Ikon'omiske' betingelser er opfyldt, at for:edlingsprodukter er bestemt for eksport til tredjeland, at omregningssatserne for materialer til produkter er rigtige, og at firmaets regnskabsmetoder er tilfredsstillende; I bevillingen fasts::ettes hI.a., hvilke materialer der skal indf0res, hvilken for::edlingsproces der skal anvendes, de godkendte omregningssatser, samt inden for hvilken frist processen skal v::ere afsluttet og produkternct udf0rt. 
8. . ~efore authorizing' an inward .processing operat~on the authorities must, among other things, satisfy themselves that the economic coriditions are fulfilled, that the compensating products are intended for export outside the Community; that the rates of conversion from materials to products are correct and ',that the accounting arrangements of the firm are 'sat-:-isfactory. The authorization defines' among other matters the niaterials to be imported, the process to be performed, the rates of conversion approved, and the period within which the process is to be completed and the products exported.
For at give mulighed for en vis' smidighed under vekslende markedsforhold, og »nar, omsia:!ndighe-derne taler derfor«, er der i artikel 15 i ~grunddirek­ tivet abnet mulighed for, atmaterialer indf0rt i henhold til ordningen om aktiv fonedling, eller yarer ' forxdlet heraf kan overga til fri omsxtning pi Fxllesskabets interne marked. 
Ľ I I I. I so warrant', Article 15 of the basic' Directive permits diversion to the internal Community market of materials imponed under inward processing' arrangements or of products processed' therefrom.
Under suspensionsordningen, anmeldes disse tilfxlde af 'omsxtning' i producentens periodiske opg0relse eller ved sxrlig anmeldelse, og der bliver pa det tidspunkt erlagt told pi grundlag af de oprindelig indf0rte materialer. 
'Such diversions are, under the suspension system, declared on the processor's periodical return or by, specific declaration and duty is paid at that stage by reference to theáoriginal materials imponed.
Hvis prodtikterne ikke udf0res inden den fastsatte frist, anses de under aIle omstxndigheder for at vxre omsa~ pi FxIlesska-bets marked, og de importafgifter, der vedmrer det indf0rte materiale, forfalder til betaling. 
In any , , ca~e, if the products are not exponed within the time limit laid down, they are deemed to be divened ~o the Community market and the impon charges relating to imported material content become payable.
For Yarer, der 'er indf0rt i henhold, til suspensionsordningen og' omsat pi FxlIesskabets marked, medf0rer disse be-. stemmelser, at der ud over, hvad der. normalt gives import0rer, indm.mmes producenter yderligere frist til' betaling af indf0rselstold. Nye fOl-slag fra Kommissionen 10.' 
The effect of these provisions, for goods imponed under , the suspension sys~em and placed on the Community market, is that proces~ors are allowed additional time for payment of impon duties over and above', that Ľextended to imponers generally: New proposals of the Commission 10.
Som led i sine generelle bestrrebelser for at opna swrre ensartethed og redig sikkerhed inden for toldlovgivningen forelagde Kommissionen den 20. januar 1?81 Reidet et forslag (1) om at xndre direktivet til en forordning, der umiddelbart ville: grelde ,i "medlemsstaterne. 
As pan of its general programme to' work towards greater uniformity and legal cenainty in customs legislation, the Commission transmitted to the Council, on 20 January 1981, a proposal (1) to conven the Directive into a Regulation which would be directly applicable in the,Member States.
Forordningen skal bl.a. indeholde klarere oplysninger om de pligter, der pahviler, de nationale myndigheder, som ,forvalter ordningen, og vii herved i visse henseender formindske de skrev-heder, Retten har gjort bemxrkninger om. 
The Regulation will, among ot4er,things, spell out in more detail the duties of the national administrations operating the system and thus will, in some respects, reduce the disparities n~ted by the Coun.
C) KOM(80) 916 endel. , ,0KONOMISKE RESULTATER 11; En unders0gelse af de generelle 0konomiske resultater af ordningen ligger uden' for rammerne af denne beretning. 
Cenain of the provisions ,of this proposal are discusse~ below~ (I) COM(80) 916 finaL. 11. A study of the general economic effects of th~ system would be'outside the scope of the present repon.
Retten tog imidlertid i. sin undet-s0gelse 'ikke' blot' hensyn til sp0rgsmalene om lovligheden og den formelle rigtighed af de 0konomiske forhold, men desuden om' hovedformalene med ordningen viste sig at blive opfyldt, dvs.: a) at der tilvejebringes de mest gunstige betingelser for udf0rsel af Yarer, der hidmrer fra fora:!dling af importerede m,aterialer; , b) at FxIIesskabets producenter i almindelighed. far beskyttet deres vigtigste interesser, og i srer-deleshed producenter, der frerri~tiller materialer af samme art som de indf0rte. 
Nevenheless, in its examination the Coun had regard not only to questions of financial legality and regularity but also to whether the system appeared to be achieving its main objectives, which are: (a) to provide the most favourable conditions for the ex:pon of goods resulting from the processing of imponed materials; ,(b) to protect'the essential interests of Community producers generally" but especially of producers of materials of the same kind as those impon~,d.
MANGLENDE HARMONISERING I DEN NUG1EL~ , DENDE ORDNING 12. 
ABSENCE OF HARMONIZA TION IN PRESENT 'SYSTEM 12.
Retten' fa~dt ved gennemgangenaf ordningen stxrkt afvigende fremgangsmader, som medlemsstaterne fortsat hold~r' fast ved. 
The Coun found d~ring its examination of the system a great variety of practices still persisting in the Member States.
Disse afvigelser har betydning ikke alene for,. FxlIesskabernes indtregter, men ogsa for konkurrencevilkeirene inden for et betydeligt omrade af .FxlIesskabets industriaktivitet. 
These differences have conse'quences not only for, the Communities' resources but also for conditions .of competition, within an' imponant pan of Community industrial activities.
Hvilke bel0b, det drejer sig om ved eventuelt tabt afsretning for fxHesskabsproducenter eIler den poten-tieHe risiko for egne indtregter, fremgar tilstrxkkelig klart af den mxngde Yarer, der indf0res i henhold til ordningen for aktiv forxdling - 14'050 MERE i 1978, 14 125 MERE i 1979 og 14936 MERE r1980, dvs. henholdsvis 7,9 0/ 0, 6,5 % og 5,5% af den, samlede frellesskabsimport. 
Community producers or of own resources, potentially at risk,. are sufficiently .' :attested by the volume of goods admitted under cover of inward processing arrangements ~ 14 050 million EUA jn 1978, 14 125 ,million EUA in 1979 and 14936 million EUA in 1980, or 7,9, 6,5, and 5,5 %, respectively, of total' Community impons.
For 1980 kan der gives f,0lgende specifikation pro medlemsstat: . ,. " 1 Impon til akti~ for~dling 1980 (MERE) I % af samlet impon 5,78 2,34 2,13 6,37 16,42 8,24 4,57 7,71 5,53 BeIgien/Luxembourg Danmark 168 Forbundsrepublikken Tyksland 1 527 Frankrig 3173 Irland 328 Italien Nederlandene Det forenede Kongerige Xilde: Eurostat EUR9 1 181 3323 1183 4053 14936 
For 1980, t~e breakdown ~y Member State is as follows: 30.3.~3, Official Journal of the European Communities No C 88/5 9" In order, to allow a degree of flexibility in ECONOMIC EFFECTS changing market conditions and 'where circumstances IĽ , Belgium/Luxembourg Denmark Federal Republic of Germany France " ,\ Ireland' 328 Italy , Netherlands United Kingdom Source: Eurostat. EUR9 3323 1 183 4053 14936 Inward processing importS 1980 (million EUA) % of total imp0;ts ' 5,78 2,34 2,13 6,37 116,42 8,24 4,57 7,71 5,53 1 181 168 1527 3173
7 ovenfor omtalte 0konomiske betingelser at skabe ligeva:gt mellem eksport0rernes interesser (at fa materialer pa . de gunstigst mulige vilkar,og, om n0dvendigt, fra tredjelande), og fa:lIesskabsproducenternes interesser (hvor det muligt, at levere fa:llesska,bsmaterialer til forxdlingsindustrien i stedet for indf0rte materialer). 
No C 88/6 Official Journal of the European Communities. 30.3.83 Economic conditions 13. The economic conditions .mentioned. at paragraph 8 are designed to strike a balance between the interests of exporters (to obtain materials on the most favourable terms and from outside-the .
Selv om egne indta:gter ikke er direkte be!0rt,Oer en rigtig anvendelse af de 0konomiske kriterier den bedste made til at sikre fa:lIesskabsproducenternes interesser. De nationalemyndigheder, der behandler ans0gningerne, beh0ver hertil palidelige oplysninger om, hvilke fxlIesskabsmaterialer der er disponible. 
While own resources are .not directly at issue, the 'correct application of the , e c o n o m i c c r i t e r i a i s t h e c h i e f safeguar~ o f t h e interests of Community producers of materials.
Direktivet ahner bl.a. mUlighed for~ at der pa fa:lles-skabsplan kan udveksles oplysniriger om de bevillinger, der bliver afslaet elIer givet til at foretage aktiv' forxdling. . Toldudvalget for Fora:dlingsprocedurer uf. pkt.: 7) , holder' jxvnligt m0de ,for at behandle disse' oplys-ninger.Viser det sig, at betingdserne for en bevilling til en bestemt' transaktion ikke er opfyldt, fornyes fordel for de producenter, der er berettiget hertil. 
To this end, the national authorities h~ndling applications need a reliable source of information on the availability of Community materials. .The Directive' provides inter alia for an exchange of information at Community level on the granting or withholdingá of 'authorizations to use inward processing; The Committee for Customs Processing Arrangements, mentioned at paragraph 7, holds regular meetings to excha~ge views on this' information.
Det er' indlysende, at depoJ?eringsordningen, ikke giver de bedste betingelser for udf0rslen af forxdlede vare'r. Overgang til oms:£tning p<i F:£lIesskabets marked , ,tillad.elsen ikke. 
Where it I turns. out that the authorization conditions were. not .fulfilled for a particular operation, permission is not renewed.
Kommissionens tjenestema:nd , bemxrkede under dmftelser med Retten, at selv om denne procedure er et skridt i den rigtige retning, er den ikke tilstrxkkelig vidtgaenCle: medens nogle af de , delegerede i udvalget deltager aktivt ved udvekslingen af oplysninger og holder sig i'forbindelse med de pagxldende industrier, bidrager andre kun i ringe grad til pro~edur~ns gen~emf0relse... . 
Commission .officials' observed, in discussions with the Court, that this procedure, while being a step in the right direction, does not go far enough: while certain delegations to the, Committee play an active part in the exchange of information and keep in touch with the industries concerned, others'contribute less to the procedure.
Kommissionen foreslar, for at, fiemme tilgangen af oplysninger, at der oprettes' et' kartotek med de fra medlemsstaterne savel som fra andre rele": .. vante kilder indsendte oplysninger. 
In order to improve the inf~rmation flow the Commission proposes to set up a card index with . information fed in by Member States and from any o~her relevant sources.
Kartoteket b0r indeholde: . a) oplysninger til medlemsstaterne om fxllesskabsma-terialer, der' kan anbefales producenter til anven-,delse i stedet for indf0rte materialer, og . , b) oplysninger til nuva:ren'cle eller nye producenter inden for FxlIesskabet om hvilke materialer, der 10bende indf0res i ,henhold til ordningen om lempelse for aktiv forxdling. ' 
The card index would provi~e: (a) for, Member States, an infor~ation'source on Community' materials which might, be' recommended to processors for use in substitution for imported materials, and (b) for Community producers, or potential producers of materials, a data source on materials which are currently being imported under inward processing relief. '
'Sidelobende anvendelse af suspensionsordningen og deponeringsordningen , 15~ I sammenligning med deponeringsordningen byder suspensio~sordningen p~ en klar likviditets-, 16. 
Co-existence of suspension system and deposit system 15. The suspension system confe~s a distinct cash flow benefit on eligibl,e processors as compared wi~h . . the dep.osit system.
Direktivet indeholder ingen forskrifter om, at 'der skal sendes statistik til Kommissi6nen over varer, der overgar til omsa:tning pa Fxllesskabets marked, og de fleste medlemsstater samler' ikke statistiske oplysninger pa J?ationalt plan. 
The Directive does not require statistics on diversions of products to the Community market to be transmitted to the Commission, and Member' States, for the. most part, do not compile them .on a national basis.
Retten kunne imidlertid efter dmftelser med nationale tjenestemxnd og stik-pmveunders0gdser af dokumenter i nogle medlemsstater dinne sig et billede af forboldene, som tyder 'pa, 'at direktivets mangel p<i klare. retningslinjer har f0rt til vidt forskellige fremgangsm<ider. 
Nevertheles's, from dis~ussioris with natio~al officials and a test examination of documents in some Member States, the Court was able to obtain a picture of the situation which suggests.that the absence of strict limits in the Directive has led to widely different practices.
F.eks~ i Tysk-. land, Det forenede Kongerige, Frankrig og Italien er bevillingerne til aktiv for~dling begrxnset til indf0rsel , af Yarer, der er bestetnt for udf0rsel som fora:dlings-produkter, og overgangen til omsxtning pa hjemmemarkedet synes at ligge 'under ~O %, I Nederlandene andrager dette forhold h0jst 30 0/0. 
In..Germany, the United Kingdom, France and Italy,á for example, inward processing authorizations are limited to imports destined. for exportation as compensating products, and. diversions to the home market appear to I be . below 20 %. In the Netherlands diversions range up to amaximum 'of 30 _%.
For Luxembourgs vedkommende ser gennemsnittet ud 'til at liggepa 50 0/0. 
For Luxembourg, the average appears to be of the order of 50 0/0.
Selv om der ikke forela nogen generel statistik herover, erfarede Retten, at bevillinger i Irland gives, om det er nok sa ubetydelig en del af de indf0rte yarer, der skal udf0res i formaf for~dlingsprodukter. 
In Ireland, it was learned that authorizations are granted if any part, however, small, of the imported goods is to be exported as compensating products, though no overall ,statistics were available. diversions were as high as 90%. . cases 17.
I nogle tilf~lde la fo~holdet sa h0jt som pa 90 %. ,17. 
Under the suspension system import charges then become I' In some "
Overgang af'materialer, ifidf0rt i henhold til ordningen om aktiv fora:dling eller varer forredlet af disse materialer, til omsa:tning pa Fxllesskabets interne marked skulle i henhold til direktivet vxre en undtagelsesforanstaltning i sadanne 'tilf:£lde, .hvor skiftende markedsforhold talte·herfor. 
Article 15 of the Directive permIts, but does, not require', the charging 'of interest on import'duties - which were not levied at the time of importation of materials' but which later became due when the' materials, or products processed therefrom, are diverted.
I Frankrig kan der paloegges renter i . tilfrelde af abenbar misligholdelse af ordningen.' 
In France interest may be charged where there is manifest abuse of the system.
Retten foreslar, at det som alternativ til indskroenking' af overgangen til fri omsoetning tages i overvejelse, at der under sadanne omstoendigheder obliga~orisk skal paloegges renter til markedssatser. 
The Court suggests that,' as an alternative to 'limitation of diversions, consideration should be given to making compulsory a charge of interest at market, ,rates in such circumstances.
I visse medlemsstater blev der, ikke joevnligt foretaget revision pa stedet af producenternes regnskaber, idet revisorerne var tilb0jelige til hovedsageligt at st0tte sig til deres kendskab til de pagoeldende' , , , firmaer eller til de af producenterne forelagte detaljerede kontoudtog. 
In some Member States on-the-spot audit of processcrs' accounts was infrequent,á the controlling . officers tending to rely chiefly on their, familiarity . with the firms involved or on the ~etailed accounting extracts submitted by the processors.
Da Retten ikke har bef0jelser til at foretage revision pa stedet hos de afgiftspligtige ('), vardet ikke muligt direkte' at efterpf0ve, om disse fremgangsmader var forsvarlige., I Irland: hvor man udelukkende anvender suspensi~ onsordningen, viste en stikpf0vekontrol af toldsvoe~e­ nets registre over for::edlingsproducenter i Dublinom-radet, at der var uregelm::essigheder i b.etalingsmaden, nar det'drejede sig om overgang til fri oms::etning. 
Since the Ccurt ' ,is not authorized to perform its own checks in the premises of taxpayers (1), it was not possible to test directly the soundness of these practices. In Ireland, where the suspension system is applied exclusively, a test check on custcms files of processors in the Dublin regicn disclosed that the payment pattern in relation to diversions.was irregular.
De fleste producenter i' hele omradet" drog fordel af at kunne udsrette toldberigtigelsen under ove~gangen,til fri oms::etning og :var desuden berettiget til den i Radets direktiv 78/453/E0F (2) hjemlede yderligere frist ved henstand med betalingen af told. 
Most p~ocessors there, besides benefiting,. from the suspension of duty pending diversicn, were entitled to 'the further period of, grace allowed by Ccuncil Directive 78/453/EEC (2) on the deferment of payment of duties. Thus, duty on diversions in mcnth .
Told ved, overgang til fri oms::etning i maneden N forfalder' f0rst til betaling den 15. i maneden N + 1. 
N would be due' cn cr before the 15th cf mcnth N +'I. Despite these advantages,'scme traders were several weeks late in their payments and there was " 'evidence of a'lack of vigorcus pursuit cn the part of the ccllecting agency of the customs.
I stedet oppeb::e~es det samlede tilsvar maned for maned. 
Instead, the liability is derived globally month by month.
2 til traktaten om xridring af visse finansielle bestemmelser i traktaten om oprettelse af De, euro':' , p~iske Edlesskaber og traktaten om oprettelse ,af et fa~lles Rid og en f~lles Kommission for De europ~iske. F~llesskaber., . 
Because of the methods employed, (1) Statement 2 apFended to the' 1975 Treaty a~e~ding certain Financia Provisions of the Treaties establishing the European Communities and of theá Treaty establishing a single Council and a single Commission of the European Communities.
(2) EFT nr. 
(1) OJ No L 146,2.6.
Revisionsretten' er under disse omstoendigheder af den' opfattelse, at fordrejninger af samhandlen, forsinkelser i fastloeggelsen af egne indtoegter~ forhold der hoenger sammen m'ed den , ' nuvrerende ordning, sandsynligvis viI fortsrette. ' 
No C 88/8 Official Journal of the Europea!l Communities 30.3.83 the Court of Auditors is unable to verify' the correctness of the liability at any specific' time.
Nr. C 88/8 De Europ~iske F.eIlesskabers Tidende 30.3.83, . Kommissionen arbejde,r intensivt med dette sp0rgsmaL 23. 
Furthermore, global procedures are not authorized in relevant Community provisions. The Court of Auditors understands that, the Commission has this problem under active examination: 23.
Mede~s det kunne forventes, nir det drejer sig om et direktiv, at behandling af de i pkt. 20-22 omhandlede sp0rgsmil blev overladt til'medlemssta-terne, si mener Retten, at der med forslaget til forordning, som er en umiddelbart g~Idende retsakt, burde tilstr~bes en forbedring af forholdene i denne henseende. 
While a Directive, of its nature" might be expected to leave matters such as the foregoing \ (paragraphs 20 to 22) to be handled by the Member States,. the Court of Auditors considers that the proposed Regulation, 'as a directly applicable instrument, should attempt to improve the situation in this respect.
I mangel af bestemmelser herom, enten ,i selve forordningen eller i gennemf0r~Isesbestemmelser hertil, vii der stadigv~re 'afvigende nationale frem-, gangsmider pi f0lgeride omdder:, " , ' a) producenternes opg0relser, de derl indeholdte oplysninger og den hyppighed, hvorme~ de fre~-kommer; , b) det minimum af kontrolforanstaltninger, der skal anvendes, og " c) det n0jagtige tidspunkt, hvor varerne betragtes so~ v~rende omsat pi F~Ilesskabets marked. 
Failing such provisions either in the Regulation itself or in implementing provisions" differing natio'nal practices will continue to operate in such areas as: " (a) the returns to be rendered' by processors, the information to' be contained therein and their frequency; (b) the minimum controls to ,be operated; (c) the precise time at which'goods are considered'to have been placed on the Community market.
Sikkerhedsstillelse 24. Flere medlemsstater forlanger en selvst~ndig sikkerhedsstillelse 'fra de, handlede, der anvender suspensionsordningen. 
Securities 24. ,Many Member States require an independent security from traders operating the suspension system.
I visse Iande kan myndighederne frafalde kravet om sikkerhedsstillelse, nir det er godtgjort, at risikoen for misbrug er ubetydelig. 
Securities are, in some countries, waived, where the authorities are satisfied that the risk 'of' abuse' is minimal.
St0rrelsen af den stillede sikkerhed varierer st~rkt. I Luxembourg f.eks. omfatter den laO % af de udesti-ende importafgifter, og den kan, som i Nederlandene, gi helt ned til 25 %. 
The extent of the guarantee varies widely., For ,example, in Luxembourg, it covers 100 % of the import charges at risk and in the Netherlands, it can be as low as 25 %.
I det forenede Kongerige n0jes myndighederne med at forlange et skriftligt tilsagn fra den handlende om, at der betales indf0rselstold for Yarer, der overgir til ,fri ,oms~tning, en frem-gangsmade der ikke synes at bidrage v~sentligt til at sikre ordningen,' da den handlende pa forhand er retligt forpligtet hertil. 
The United Kingdo'm is content with asking for a written undertaking from the trader that he will pay import duty on diverted goods; a practice which seems to add little to the security of the system since the trader is already legally bound to do so.
I Tyskland forlanges ~er ingen, sikkerhedsstillelse, men de, tyske myndigheder erkIa!-rede, at de ikke indmmmer toldfritagelser til aktiv' for~dling, nar, der hersker' tvivl om producentens 0konomiske soliditet. 
Germany requires no security, but the, authorities there stated that,they do not grant inward processing facilities where doubts exist as to the financial soundness, of the processor.
Den risiko, som' manglende eller utiIstr:ekkelig sikkerhedsstillelse udg0r,for egne indt~gter, og som ,kan tilbagef0res til svigagtige hand-Iende eller konkurser, kan blive alvorlig, fordi' de almindelige regler for at yde, fxIlesskabsst0tte i sadanne tilfxIde ikke for~oIkes ensartet i de forskel-Iige medlemsstater. 
'The risks to own resources from the absence or insufficiency of, securities arising from defaulting traders or bankruptcies are potentially serious because the ge'neral rules for establishing Community entitlements in such cases are not uniformly interpreted in the Member States.
Nogle medlemsstater fastl~gger de egne indt~gter og overdrager dem til F~lIesskabet, medens andre, deranl~ggeren mere liberal fortolkning 'af artikel 17 i forordning,(E0F, Euratom, EKSF nr. 2891177, hetragter sadanne tilf<elde som »force majeure«, hvilket fritager dem fra at foretage fastl<eg-gelsen. 
Some establish' the own resources and make them available to the Community while others, taking , a more liberal interpretation of Article 17 of Council ReguIation EEC, Euratom, ECSC 'No 2891/77 (')" regard such cases a s ' constituting force majeure, absolving them from making an establishment.
Kommissionsforslagene viI g0re sikkerhedsstil-leIsen ,obligatorisk undtagen i visse tilf<elde, som skal defineres 'i gennemf0relsesbestemmelse'r, hvor den handlendes solvens ikke kan anf~gtes. 
The proposals of the Commission will make the lodging of a security mandatory, except in cases, to be defined in i,!11plementing measures, 'where the solvency, of the , operator is sat~sfactory. '
Konklusion 25. 
Conclusion ' 25.