natgillin/translations-raw huggingface dataset:
g) Ret til nogen af de to ovenstående ydelser gives, uanset om den autoriserede toldklarerer endnu er i beskæftigelse eller ej, under forudsætning af at eventuel mangel på beskæftigelse skyldes gennemførelse af det indre marked.
(g) Entitlement to either of the two abovementioned benefits should be deemed to exist whether or not a DO is carrying on his occupation, provided that any cessation of business has resulted from completion of the internal market.
i) Skattegodtgørelsen kan udelukkende anvendes til betaling af eksisterende eller fremtidig gæld til staten eller socialforsikringen.
(i) Tax credits should be used solely to pay existing or future debts to the State or the social security scheme.
Retlige og vedtægtsmæssige forpligtelser
Obligations deriving from law or the Statute
Câmara dos Despachantes oficiais (CDO) er i overensstemmelse med de offentlige interesser, som den varetager via sine medlemmer er offentligretlig sammenslutning (art. 267, stk. 3 i den portugisiske forfatning).
Having regard to the specific public interests which it serves through its members, the CDO is an association governed by public law (Article 267(3) of the Portuguese Constitution).
I henhold til CDO's vedtægter påhviler det CDO som eneste repræsentative sammenslutning for de autoriserede toldklarerere (art. 2) at fremme sine medlemmers faglige dygtiggørelse ved at kontrollere og regulere deres virksomhed (art. 3).
According to its Statute, the CDO, the sole representative body of DOs (Article 2), is called upon to improve the professional standard of its members and supervise and regulate their activities (Article 3).
Det påhviler den yderligere i henhold til art. 439 i toldreformen (lovdekret 280/92 af 18. december 1992) at fastlægge udformning og organisering af samt krav til erhvervet som autoriseret toldklarerer.
It is also responsible, in accordance with Section 439 of the Customs Reform {as amended by Order in Council 280/92 of 18 December 1992), for laying down the form, requirements, and organization of the profession of DO.
Med hensyn til uddannelse bør CDO på sammenhængende vis tilrettelægge kurser for sine medlemmer på områder som f.eks. toldoplagring, suspensive toldordninger, import- og eksportteknik, skatterepræsentanter, certificering og forsendelse af varer.
As regards training, the CDO must consistently promote courses to bring its members up to date with areas such as customs warehousing, suspension arrangements, import and export techniques, the activities of tax representatives, certification, and movement of goods.
Desuden skal CDO afholde kurser til uddannelse som toldklarerer på et niveau, som uden tvivl vil fremgå af dens nye statut.
It will also need to support courses leading to admission to the profession, the requisite degree of proficiency for which will naturally be laid down in its new Statute.
CDO skal endvidere fremme samarbejdet med de afrikanske lande, der har portugisisk som officielt sprog, dels ved hjælp af knowhow og dels ved hjælp af menneskelige ressourcer, der skal samarbejde om gennemførelse af en toldordning i disse lande.
In addition, the CDO will have to encourage cooperation with Portuguesespeaking African countries (PALOPs) by supplying both technical expertise and personnel to help implement customs systems in those countries.
Desuden bør CDO sammen med toldvæsenet lede en jobbørs bestående af autoriserede toldklarerere med de nødvendige forudsætninger, som der kan trækkes på til de kontrolteams, som administrationen agter at oprette, og som forudsætter faglige kundskaber og kendskab til handelspraksis, som de autoriserede toldklarerere er.
Furthermore, the CDO, in cooperation with the customs authorities, will be called upon to run an employment exchange, consisting of suitably qualified DOs, from which the future inspection teams will be recruited, bearing in mind that DOs have the necessary technical expertise and business experience to carry out the operations concerned.
Der bør yderligere påhvile CDO i kraft af dens størrelse og i overensstemmelse med loven at sikre den kaution, som dens medlemmer pålægges som betingelse for at udøve deres erhverv (art. 430 A i toldreformen).
By virtue of its institutional status and legal obligation, the CDO must likewise take responsibility for providing the security which its members are required to offer in order to practise the profession (Section 430A of the Customs Reform) .
d) Der bør afsættes midler til samarbejde mellem CDO og de portugisisktalende lande i Afrika, således at disse lande kan udstyres med faglige og menneskelige ressourcer, der kan lette eller samarbejde om gennemførelsen af en effektiv toldordning i de respektive lande.
(d) The CDO should be supplied with the wherewithal to cooperate with the PALOPs, to enable the latter to draw on technical and human resources to facilitate or assist in the implementation of efficient customs systems.
e) Der bør oprettes en jobbørs bestående af autoriserede toldklarerere, som der kan trækkes på i forbindelse med sammensætningen af de såkaldte kontrolteams, som administrationen agter at oprette til bekæmpelse af skattesvig.
(e) An employment exchange, consisting of DOs, should be established and used to recruit the inspection teams which the Government intends to set up with a view to combating tax fraud.
f) I betragtning af CDO's egenskab af offentlig sammenslutning og enerepræsentant for de autoriserede toldklarerere bør det i loven udtrykkeligt fastsættes, at det skal være obligatorisk at høre CDO, før der træffes nogen form for lovmæssige eller administrative foranstaltninger i denne sektor.
(f) Given that the CDO is an association governed by public law and the sole representative body of DOs, we propose that an explicit legal obligation be laid down whereby the CDO would have to be consulted before any laws or regulations concerning the sector were put into effect.
DET MIDT.gRTTnTGE UNDERSØGELSESUDVALG OM ORDNINGEN FOR V»r.T.gSRK & BSFORSENDELSE
COMMITTEE OF INQUIRY INTO THE COMMUNITY TRANSPORT SYSTEM
Vedlagt fremsendes et bidrag til Undersøgelsesudvalget om Ordningen for Fællesskabsforsendelse fra Sveriges Speditor Förbund, Stockholm.
Please find attached a contribution to the European Parliament Committee of Inquiry into the Community Transit System submitted by the Swedish Freight Forwarders' Association (Sveriges Speditor Förbund), Stockholm.
Telefax af 7. maj 1996 fra Sveriges Speditor Förbund til Europa-Parlamentets Undersøgelsesudvalg om Ordningen for Fællesskabsforsendelse, att. hr. Buck
Letter dated 7 May 1996 from Mr Freddy Sandahl, Swedish Freight Forwarders' Association, to the European Parliament's Committee of Inquiry into the Community Transit System
Den 1. januar 1988, da EFTA-landene tiltrådte EF's forsendelsesordning, blev svenske transportvirksomheder omfattet af EF's krav om garantier som sikkerhed for told, skatter og afgifter i forbindelse med forsendelse.
As from 1 January 1988, when the EFTA countries acceded to the Community's transit convention, Swedish haulage companies have been subject to EC requirements to furnish guarantees as security in respect of customs duties and other duties and taxes chargeable in the course of transit operations.
Sveriges Speditörförbund, som repræsenterer de svenske transport- og speditionsvirksomheder, fandt det derfor naturligt at undersøge mulighederne for at forvalte en kredit- og garantiordning for forsendelse.
The Swedish Freight Forwarders' Association, which represents Swedish hauliers and freight forwarders, considered it only natural to look into the conditions for obtaining credit and guarantee cover for transit operations.
Forbundet udviklede i samarbejde med forsikringsselskaberne en forsikringsordning med garantikuponer som fast sikkerhed, der opfyldte både forsendelsesordningens og markedets krav.
With the insurance companies, it developed a system involving the use of flatrate guarantee vouchers which suited the requirements of both the transit convention and the marketplace.
Garantikuponerne beskytter den hovedansvarlige, dvs. speditøren, mod krav fra toldvæsenet om betaling af skatter og afgifter, hvis det viser sig, at en forsendelse ikke afsluttes korrekt.
The guarantee vouchers protect the principal, i.e. the freight forwarder, against claims from the customs service for payment of taxes and duties when it is established that a transit operation has not been duly completed.
Med den type aktiviteter, medlemmerne af Sveriges Speditörförbund udøver, har ordningen med fast garanti vist sig at være den funktionelt bedste løsning.
Given the nature of the business of members of Swedish Freight Forwarders' Association, the flatrate guarantee system has proved to be the most effective solution.
Forbundet har siden garantiordningens start i 1988 anvendt faste principper for forvaltningen af garantikuponerne.
Since the system started up in 1988, the Association has applied firm principles as regards the issuing of guarantee vouchers.
En speciel ekspert med omfattende branchekendskab kontrollerer hver ansøgning om kuponer.
Every request for guarantee vouchers is examined by an expert with extensive knowledge of the industry.
Det ligger i sagens natur, at garanten på denne måde søger at beskytte sig mod krav fra toldvæsenet.
It goes without saying that, in this way, the guarantor is seeking to protect himself against claims from the customs service.
Kun veletablerede, professionelle transport- og speditionsvirksomheder kan komme i betragtning som brugere.
Only well-established, professional haulage companies and freight forwarders are allowed to use the Association's guarantee vouchers.
Det sker regelmæssigt, at ansøgninger om garantikuponer afvises, fordi virksomheden betragtes som uegnet.
It is common for requests to be turned down if a firm is considered unsuitable.
Anvendelsen af garantikuponer står i forhold til trafikkens omfang.
The amount of guarantee vouchers used depends on the volume of transport operations.
For eksempel anvendte en af de større medlemsvirksomheder årligt ca. 15.000 garantikuponer indtil Sveriges tiltrædelse af EF.
For instance, one of the larger member companies used about 15 000 vouchers annually until Sweden joined the EU.
Af dette fremgår, at garantikuponerne af praktiske årsager vil være til rådighed i større eller mindre partier til det beregnede forbrug i en given periode.
For practical reasons, therefore, guarantee vouchers must be issued in batches to cover the estimated requirements for a given period.
Det er naturligvis ikke realistisk at erhverve kuponerne en og en eller at afvente afslutningen på en forsendelse, inden garantikuponerne for næste forsendelse erhverves.
Obviously, it does not make sense to issue guarantee vouchers on a one-by-one basis or to wait until one transit operation has been completed before issuing the guarantee vouchers for the next operation.
Fra 1988 til og med udgangen af 1994 har forbundet udfærdiget omkring 800.000 garantikuponer til en samlet forsikringssum på 56 mia SEK.
From 1988 until the end of 1994, the Association issued about 800 000 guarantee vouchers with a total value of Skr 56 billion.
I samme periode var der totalt under 20 tilfælde af tab, som medførte udbetaling af garantibeløb på i alt 629.000 SEK.
During that period, there were less than 20 cases of loss, resulting between them in the payment of Skr 629 000 in guarantees.
Tabsfrekvensen har med andre ord været så lav, at den i praksis kan ansættes til nul.
In other words, losses were so infrequent as to be considered practically non-existent.
Foranstaltninger da de kriminelle aktiviteter begyndte at optræde
Measures introduced when fraud first became apparent
I forsommeren 1995 kom de første oplysninger om bedragerier i forbindelse med navnlig forsendelse af cigaretter i Europa.
It was early in the summer of 1995 when the first information was obtained on transit fraud, mainly involving cigarettes, in Europe.
Sveriges Speditörförbund vedtog derfor, at forbundets garant i kuponer fra 1. juli 1995 ikke længere skulle gælde for forsendelse af tobaksprodukter og alkoholholdige produkter.
The Swedish Freight Forwarders' Association decided that, with effect from 1 July 1995, its guarantee vouchers would no longer be valid for transit operations involving tobacco and alcoholic products.
Beslutningen blev diskuteret med den svenske toldstyrelse (Generaltullstyrelsen), som bl.a. ønskede skriftlig oplysning om forbuddet for at kunne tage begrænsningen op i Toldkodeksudvalget i Bruxelles.
The decision was discussed with the Swedish Customs Administration, which asked for written notification about the ban so as to be able to discuss the matter in the Customs Code Committee in Brussels.
Toldstyrelsen oplyste desuden, at det indtil videre krævedes, at forbundets kuponer blev stemplet med en særlig tekst om undtagelsen for gyldighed for samtlige varer i bilag 2 til artikel 44 i forsendelseskonventionen.
The Customs Administration also announced that it would, until further notice, also require the Association's vouchers to be endorsed with a stamp worded to the effect that the vouchers were not valid for any goods listed in Annex 2 to Article 44 of the transit convention.
Forbundet underrettede i en skrivelse sine garantikuponkunder om undtagelsen for tobak og alkohol.
The Association wrote to the clients to whom it supplied guarantee vouchers informing them that tobacco and alcohol had been excluded from the system.
Toldmyndighederne udsendte derefter et cirkulære til samtlige toldregioner i landet med oplysning om, at forbundets beslutning ikke var korrekt i henhold til forsendelseskonventionen, og at garantikuponerne skulle gælde på sædvanlig vis.
The customs service then issued a circular to all customs offices in Sweden informing them that the Association's decision was not in accordance with the transit convention and that the guarantee vouchers would be valid as normal.
En forudseende og forebyggende foranstaltning fra forbundets side for at bremse økonomisk kriminalitet blev mødt med bureaukratisk enøjethed, som i tiden fremover førte til kriminel udnyttelse af garantiordningen og forsendelsesordningen, som påførte både staten og virksomhederne tab.
A far-sighted and precautionary measure introduced by the Association as a way of curbing possible economic crime thus met with a bureaucratic response which eventually resulted in the exploitation by criminals of the guarantee system and transit arrangements, with both the government and businesses incurring financial loss.
Dette til trods for, at toldmyndighederne på dette tidspunkt gennem tilfælde A, som beskrives nedenfor, var fuldt videne om risiciene for kriminalitet i forbindelse med forsendelse af højt beskattede varer.
This was despite the fact that the customs service was by then fully aware, as a result of Case A (detailed below), of the risk of transit fraud involving high-duty goods.
Seks tilfælde af kriminalitet i forbindelse med forsendelse
Six cases of transit fraud
I det følgende beskrives seks tilfælde af økonomisk kriminalitet i forbindelse med forsendelse.
Detailed below are six cases of transit fraud.
Samtlige tilfælde har ramt kendte og veletablerede virksomheder, således at tabene hverken kunne forudses eller hindres af garanten.
All of them have affected wellknown and well-established businesses, and the losses could not have been either foreseen or prevented by the guarantor.
I et af tilfældene skete der et ejerskifte i den pågældende virksomhed, efter at garantikuponerne var erhvervet, men inden forsendelserne afsluttedes.
In one case, the business changed hands after the vouchers had been supplied but before the irregular transit operations were carried out.
Tilfælde A
3.1 Case A
A, en lille speditionsvirksomhed i Stockholm, fik i marts 1995 til opgave at transportere cigaretter af amerikansk oprindelse fra Sverige til Schweiz.
In March 1995, A, a small firm of freight forwarders in Stockholm, was asked to transport cigarettes of American origin from Sweden to Switzerland.
Cigaretterne kom til Stockholm fra Nederlandene med tog.
The cigarettes arrived in Sweden by rail from the Netherlands.
Speditøren stillede fast sikkerhed for forsendelsen i form af en enkelt garantikupon i stedet for de ca. 150, som egentlig krævedes.
The firm furnished a flatrate guarantee for the transit operation in the form of a single voucher instead of the 150 or so which should rightly have been furnished.
Speditøren påtog sig transporten på grund af den gode pris, den schweiziske ordregiver tilbød.
It accepted the business because of the very lucrative remuneration that the Swiss principal was offering.
Lastbilen nåede aldrig bestemmelsesstedet.
The lorry never arrived at its destination.
Toldmyndighederne foretog en undersøgelse, som medførte, at virksomhedens ejer blev arresteret.
The customs service carried out investigations which resulted in the firms's owner being arrested.
Efter to måneder standsedes forundersøgelsen på grund af mangel på bevis, og ejeren blev løsladt.
After two months, the preliminary inquiries were
Toldmyndighederne fik gennem denne undersøgelse et godt indblik i smugleriaktiviteterne i Europa, for så vidt angår cigaretter.
On the basis of its investigations in this case, the customs service acquired a very good understanding of cigarette-smuggling activities in Europe.
Transportvirksomheden Β fik i foråret 1995 via en kontakt i Malmö et tilbud om at transportere cigaretter fra Sverige til Spanien mod en god pris.
In spring 1995, B, a road haulage company, was offered good money, via a contact in Malmö, to transport cigarettes in transit from Sweden to Spain.
Cigaretterne lå på lager i Stockholms frihavn, hvortil de var transporteret af en nederlandsk speditør.
The cigarettes were in storage in Stockholm freeport, where they had been taken by a Dutch haulage company.
Et andet parti befandt sig i Malmö.
There was also one lot in Malmö.
Der gennemførtes følgende transporter:
The following transport operations took place:
Seneste ankomstdag
Consignment Date of departure of
Det tog lang tid inden der blev foretaget efterforskning, i et tilfælde over to måneder.
It was a long time before inquiries were made, in one case more than two months.
Til trods for at der var tale om højt beskattede varer og til trods for, at toldmyndighederne pi dette tidspunkt havde solid viden om risiciene for økonomisk kriminalitet i forbindelse med forsendelse, gennemførtes efterforskning og kontrol pi skabelonagtig vis.
In spite of the fact that high-duty goods were involved and the fact that customs by then were well aware of the risk of transit fraud, the inquiries and monitoring activities were carried out in a dilettante fashion.
Den 11. august blev toldmyndighederne gjort bekendt med, at tre forsendelser ikke var blevet afsluttet ved bestemmelsestoldstedet. Alligevel tillod toldmyndighederne, at yderligere tre forsendelser påbegyndtes fra Stockholm, selv om det burde stå klart, at der var tale om økonomisk kriminalitet α forbindelse med transporterne.
On 11 August, customs were alerted to the fact that three transit operations had not been completed at the customs office of destination, but nevertheless allowed three more operations to commence from Stockholm, despite the fact that it ought to have been obvious that the consignments were involved in acts of fraud.
Toldvæsenets efterforskningshold aflagde et besøg i virksomhed Β allerede den 14. juli, og af rapporten fra dette fremgår, at det er åbenlyst, at cigarettransporterne i virksomheden blev varetaget af kriminelt belastede personer og at årsagen til, at cigaretterne sendtes fra Nederlandene til Spanien via Sverige, var yderst gennemskuelig.
The Customs Investigation Service visited B's premises on 14 July, and the relevant report indicates that the consignments of cigarettes transported by the firm were obviously being handled by persons with criminal records and that it was quite obvious why the cigarettes were being sent from the Netherlands to Spain via Sweden.
Dette burde have været anledning nok for toldmyndighederne til at træffe omgående foranstaltninger for at stoppe yderligere transporter af samme art.
That ought to have been sufficient for customs to take immediate action to halt further consignments of this kind.
Til foranstaltningerne kunne f.eks. have hørt at informere garanten om mistankerne eller at kontakte den spanske told pr. telefon eller telefax for at få bekræftet, at de anførte modtagere af cigaretterne virkelig eksisterede og ventede på de aktuelle leverancer.
Swedish customs could, for instance, have informed the guarantor of their suspicions or contacted Spanish customs by telephone or fax to verify whether the person stated to be the consignee for the cigarettes actually existed and was waiting for the consignments in question.
ansvarlige for garantikuponerne og efterforskningsholdet oplyste sidstnævnte, at "alle transittransporter af cigaretter var forbundet med økonomisk kriminalitet".
Only then did the Association become aware of the fraud. In a conversation between the Association's employee responsible for the guarantee vouchers and the Customs Investigation Service, the latter said that 'all transit operations involving cigarettes were the subject of economic crime'.
Forbundet søgte derfor straks at hindre virksomhed B i at gennemføre yderligere forsendelser på grundlag af forbundets garantikuponer.
The Association immediately sought to stop Β from carrying out further transit operations on the basis of its guarantee vouchers.
Dette lykkedes først efter kontakt på chefniveau med toldregion Stockholm.
It only succeeded in doing so when the head of Stockholm Region Customs Service intervened.
Dette hindrede dog ikke toldmyndighederne i at acceptere forsendelse af cigaretter til Spanien den 21. august med kuponer fra en anden garant, til trods for at toldvæsenet på det tidspunkt havde fået besked fra Spanien om, at tidligere forsendelser ikke var blevet afsluttet korrekt.
This did not, however, prevent customs from allowing a transit operation involving cigarettes to go ahead on the basis of vouchers from another guarantor on 21 August, even though they had been informed by Spanish customs that previous transit operations had not been duly completed.
Blandt andet er falske attester kommet tilbage til Stockholm i det spanske toldvæsens kuvert.
Forged return copies had, for instance, been received in Stockholm in Spanish customs service envelopes.
Sagen med virksomhed Β og dennes forsendelser blev meldt til politiet af forbundet og af forbundets forsikringsgiver.
The Association and its insurers reported the case to the police.
Først derefter fik forbundet adgang til toldefterforskningsholdets materiale, som tidligere hævdedes at være fortroligt. Toldvæsenet meldte ikke sagen til politiet, før forbundet flere gange havde påtalt, at dette ikke var sket.
It was only then that the Association gained access to documents relating to the Customs Investigation Service's investigation, which had previously been stated to be classified.
Tilfælde C
3.3 Case C
Speditionsvirksomhed C i Göteborg fik i 1995 af en handelsvirksomhed i samme by tilbud om at transportere cigaretter til Spanien og Portugal.
In 1995, C, a firm of freight forwarders in Gothenburg, was asked by a trading company in the same city to transport cigarettes to Spain and Portugal.
Virksomheden var orienteret om kravet om øget sikkerhed og spurgte derfor hos toldvæsenet i Göteborg, hvilken sikkerhed der krævedes. Svaret var 7 garantikuponer pr. lastvognslast.
The firm was aware of the requirement for an increased guarantee and made inquiries of the customs service as to the amount of guarantee required.
Tre forsendelser afgik i august 1995 fra Göteborg, samtlige med toldmyndighedernes godkendelse af en sikkerhed på 7 garantikuponer pr. lastvognslast.
Three transit operations started from Gothenburg in August 1995, all of them covered, with the customs service's approval, by seven guarantee vouchers per lorry-load.
Senere fremlagdes attester, der viste sig at være forfalskede.
The return copies subsequently presented turned out to be forged.