natgillin/translations-raw huggingface dataset:
Mener noget EU-land, at fortrolighedshensyn hindrer informationsudveksling i henhold til disse regler, må man tage det spørgsmål op, om man ikke skal kunne bryde denne fortrolighed, når der som her er tale om at bekæmpe organiseret international kriminalitet af stort omfang.
If, in any EU Member State, it is felt that reasons of confidentiality prevent an exchange of information pursuant to the rules proposed above, it should be ascertained whether it is possible to waive the need for confidentiality when, as in this case, there is a need to combat large-scale organized international crime.
Efter forbundets opfattelse burde der i henhold til EU-bestemmelseme og i henhold til de bilaterale toldaftaler allerede nu være mulighed for at udveksle oplysninger i konkrete tilfælde af mistanke om kriminalitet.
The Association takes the view that, in accordance with EU rules and bilateral customs agreements, opportunities should already exist for exchanging information in cases where fraud is suspected.
I forskellig sammenhæng er der fremsat mange forslag med sigte på at forbedre forsendelsesordningen og gøre den mindre udsat for uregelmæssigheder. Bl.a. har EU's enhed til bekæmpelse af svig, UCLAF, i en skrivelse (JGP/MMC/ev D(95)4243), dateret den 12.5.1995 i 17 punkter stillet forslag til foranstaltninger, der sigter mod at effektivisere forsendelsesordningen.
Many proposals designed to improve the transit system and reduce the risk of irregularities have been put forward on various occasions, including the EU's Anti-Fraud Coordination Unit (UCLAF) memorandum of 5 December 1995 (JGP/MMC/ev D(95)4243) which contains a 17-point proposal for measures to make the transit system more effective.
Dette er efter forbundets opfattelse at give et forkert signal til den behandlende myndighed, toldvæsenet.
The Association feels that this would send the wrong signal to the responsible authority, i.e. the customs service.
Med de nugældende regler udnytter toldvæsenet tidsfristen maksimalt og adviserer først garanten efter 10-12 måneder.
Under the current rules, the customs service uses this period to the full and notifies the guarantor after 10-12 months.
Efter så lang tid er det meget svært gennem forespørgsler til parterne - hovedansvarlig, transportør, sælger og køber - at træffe foranstaltninger, der gør det muligt at afslutte en uopklaret forsendelsessag.
After such a long period of time, it is very difficult to find a way to enable the transit operation to be completed by making enquiries of the parties involved, i.e. the principal, the transport company, the vendor and purchaser.
Forbundets forslag er i stedet, at fristen reduceres til maksimalt seks måneder.
The Association proposes instead that the time limit should be reduced to no more than six months.
Det presser toldvæsenet til hurtigere at informere garanten og øger dermed mulighederne for at afslutte en åben forsendelsessag.
This would put pressure on the customs service to notify the guarantor sooner and so improve the chances of completing the transit procedure.
I punkt 10 foreslår UCLAF, at den hovedansvarliges tremånedersfrist, til at undersøge årsagerne til at en sag er uopklaret, fjernes i forbindelse med konstateret økonomisk kriminalitet.
In point 10, UCLAF proposes that the 3-month period, during which the principal may investigate the reasons for the non-completion of a transit operation, should not be granted if it is established that an economic offence has been committed.
Forbundet anser det for helt rimeligt, at fristen bevares, og at den hovedansvarlige får mulighed for at foretage sin egen efterforskning.
The Association considers that it makes perfect sense for the time limit to remain unchanged and for the principal to be given a chance to investigate the matter himself.
Desuden foreslår forbundet følgende:
In addition, the Association has the following proposals to make:
Fjernelse af muligheden for at forlænge en forsendelse.
* It should no longer be possible to extend transit operations.
Forsendelsen skal afsluttes ved bestemmelsestoldstedet.
A transit operation must be completed at the stated office of destination.
Ved ændrede dispositioner skal der fra bestemmelsestoldstedet påbegyndes en ny forsendelse til det nye bestemmelsestoldsted.
If circumstances alter, a fresh transit operation must be commenced, from the existing office of destination to the new office of destination.
Omgående overvejelser om, hvordan garanternes ansvar for fast sikkerhed kan komme til at omfatte forsendelser til Visegrad-landene. Det kan nemlig ikke forudsættes, at garanterne er rede til automatisk at udstrække den faste sikkerhed til også at omfatte disse lande, da risikoen for bedragerier i forbindelse med transporter er stor her.
* Consideration must be given immediately to how guarantors' liability in respect of flatrate guarantees is to cover transit operations which end in the Visegrad states, as it cannot be assumed that guarantors will be prepared automatically to extend flatrate guarantee cover to those countries, as the risk of fraud is high in relation to transport operations.
Afsluttende kommentar
Conclusions
Sveriges Speditörförbund finder det hensigtsmæssigt, at Europa-Parlamentet eller Kommissionen snarest nedsætter et udvalg, der får til opgave at udforme forslag om effektivisering af regelværket vedrørende forsendelse.
The Association considers it appropriate for the European Parliament or the Commission to set up a committee as soon as possible to draw up proposals for more effective rules on transit.
I udvalget bør indgå repræsentanter for parter med praktisk erfaring i aktiviteterne som f.eks. speditions-, godstransport-, industri- og handelsvirksomheder.
The committee should include representatives of parties who have practical experience of transit, such as freight forwarders, freight transport companies, industrial and trading companies.
Det er vigtigt, at problemerne kommer op på højeste niveau og ikke syltes i et ekspertudvalg bestående af repræsentanter for de europæiske toldbureaukratier.
It is important that the problems be addressed at the highest political level and not be chewed
Forbundet mener, at erfaringen viser, at bestemmelserne om forsendelse er udformet på en sådan måde, at de indbyder til svig.
The Association feels that experience shows that, as they stand, the rules on transit constitute an invitation to fraud.
Bedragerierne er omfattende, grove, nøje planlagte og gennemføres af internationale bander, som opnår et utroligt højt udbytte med en meget lav risiko.
The acts of fraud committed are large-scale, serious, meticulously planned and carried out by international syndicates who make huge amounts of money whilst running very few risks.
I sidste ende er det garanterne og forsikringsselskaberne, der mærker de negative konsekvenser og må betale unddragen told og moms, noget som er moralsk yderst tvivlsomt og må bringes til ophør, for så vidt angår de tilfælde, hvor garanten belastes for, at told- og politimyndigheder ikke har udført deres opgaver ordentligt.
Ultimately, it is the guarantors and insurance companies who have to bear the brunt and pay the customs and other duties which have been evaded. Such a situation is extremely dubious from a moral standpoint and must be stopped in cases where a claim is made against a guarantor because customs or police authorities have not done their jobs properly.
Nu sættes hele ordningen på spil og dermed en af grundpillerne i EU, nemlig det grænseløse indre marked med dettes frie bevægelighed for bl.a. varer.
The whole system is now being put at risk and, along with it, one of the cornerstones of the EU, namely the frontier-free internal market and the free movement of goods etc. which this involves.
Tiltroen til hele Unionens idé står på spil.
Confidence in the whole idea of the Union is at stake.
Vedlagt fremsendes et bidrag fra European Petroleum Industry Association, Bruxelles, til Europa­Parlamentets Midlertidige Undersøgelsesudvalg oa Ordningen for Fællesskabsforsendelse.
Members will find enclosed a contribution to the European Parliament Committee of Inquiry into the Community Transit System submitted by the European Petroleum Industry Association, Brussels.
Oversættelse
Dear Mr Tomlinson
Under henvisning til Deres skrivelse af 7. marts med anmodning om oplysninger fremsendes hermed min besvarelse.
Following your letter of 7 March In which you ask for information, please find herewith my reply,
Forsyningssituationen i de europæiske raffinaderier er sådan, at der ikke er behov for nogen større import af produkter fra lande uden for EU.
The supply position of European refineries Is such that in the main there is no need for substantial Import of product from outside the EU.
Selv når en sådan import finder sted, er produkterne kun sjældent omfattet af ordningen for fællesskabsforsendelse, eftersom de anvendes i den medlemsstat, der har importeret dem.
Even where those products are Imported they rarely enter into the community transit system as they are used in the member state of importation.
Derfor berører svindel i forbindelse med transit gennem Fællesskabet ikke dette område i mineralolieindustrien.
Therefore Community transit fraud does not Impact this area of activities of the mineral oil industry.
På den anden side henledes opmærksomheden på, at den belgiske oliesammenslutning og den nederlandske Olie Contact Commissie har givet deres respektive regeringer oplysninger om svindel gennem brug af falske eksportdokumenter.
On the other hand we would like to mention that the Belgian Petroleum Federation and the Dutch Olie Contact Commissie have submitted information to their respective Governments of fraud by the use of false export documentation.
Hvad angår handelen med tredjelande, har vi det indtryk, at omfanget af denne form for svindel er blevet mindre siden den 1. januar 1993 som følge af de foranstaltninger, der blev truffet i forbindelse med det indre marked.
For trade with third countries we think the volume of such fraud has reduced since 1.1.93 as a result of the measures taken in respect of the single market. However trade within the EU is affected by fraudulent practices in the sphere of transport and by the absence of physical controls , as we explain in the attached paper.
Bilag: Forskellige former for svindel i mineraloliesektoren (2 sider)
AIL. ; Mineral oil fraud patterns (2 pages)
Forskellige former for BYlmfel j ffineraloliesektoren
MjgfitQ] oil fraud patterns
På indeværende tidspunkt vedrører de vigtigste former for svindel (A) svindel med produkter, der under transporten er omfattet af afgiftssuspensionsordninger, og (B) svindel med afgiftspligtige produkter på grund af manglende fysisk kontrol ved grænserne.
At this moment the main types of fraud concern CA) fraud with products under excise duty suspension during transport and (B) fraud with excised products caused by the absence of physical frontier controls.
Disse former for svindel udgør ikke blot en trussel mod medlemsstaternes afgiftsindtægter, men skaber også handelsforvridninger i mineraloliesektoren.
These fraud patterns do not only threaten the tax revenues of the Member States, but also give rise to trade distortions for the mineral oil sector.
Som sagt på Lissabon-konferencen i november 1995 betragter EUROPIA dette spørgsmål som et vigtigt emne for kommende drøftelser med Kommissionens GD XXI.
As expressed during the Lisbon Conference in November 1995, EUROPIA considers this subject to be an important issue for further discussions with DG XXI of the European Commission.
Svindel på transportområdet vedrører afledning af mineralolieprodukter (hovedsagelig benzin, gasolie og petroleum) såvel inden for som uden for grænserne af de transporttab, som accepteres af medlemsstaterne under nationale og grænseoverskridende transporter af varer under afgiftssuspensionsordninger.
Transport The transport fraud relates to diversion, whether or not within the limits of transportation losses as accepted by the Member States, of mineral oil products (mainly gasoline, gasoil and kerosene) during national and cross­border transport, under excise duty suspension arrangements.
Normalt er transportører og modtagere ikke forpligtet til at svare afgift af tab, hvorfor de ofte ikke underretter afsenderen (underskriveren).
In general transporters and recipients are not held liable for excises on losses and thus often do not Inform the sender (signatory),
Via organiseret kriminalitet (kriminelle netværk) afsættes disse varer af «n række upålidelige sælgere.
Via organised crime (criminal networks) these products ore being sold via a number of unreliable traders.
Det er umuligt at foretage en nøjagtig vurdering af de økonomiske tab, der er tale om. For Nederlandenes vedkommende anslås denne form for svindel til at beløbe sig til ca. 50 mio hfl. årligt; beløbet kan dog variere fra år til ir.
An exact estimation of the financial losses concerned cannot be given , As regards The Netherlands the extent of this type of fraud is estimated at approximately Dutch guilders 50 million per year, although this amount may vary over the years.
I Belgien vurderes det årlige beløb til mellem 4 og 12 mia bfr.
In Belgium the yearly amount Is reckoned to be between 4 and 12 billion BEF.
Der sker misbrug på grund af mangelfulde målinger ved lastning og losning og manglende retningslinjer for kontrol.
Abuse Is made of deficiencies In metering during loading and unloading procedures and control guidelines.
Svindel vedrørende skibes brændselsrum er nært forbundet med ovenstående.
Closely related to the above is the so called 'sea bunker fraud'. Gasoil.
Gasolie, bunkersolie og fuelolie leveres til søgående fartøjer til eget brug. Her leveres mindre mængder end dem, der rent faktisk faktureres.
MDF and fuel oils are delivered for own use on board of sea­going vessels.
Ethvert overskud (eventuelt efter en ulovlig opblanding) sælges pi markedet.
Any surplus (possibly after Illegal blending) 1$ sold on the market.
Denne form for svindel svarer til den ovennævnte svindel i forbindelse med transport. Igen udnyttes manglen på gode målefaciliteter under lastning og losning samt på retningslinjer for kontrol.
This fraud pattern corresponds to the aforementioned transport fraud.
Det økonomiske omfang af denne fora for svindel kendes ikke.
The financial magnitude of this fraud Is not· known.
Det anslås imidlertid af det nederlandske organ for bekæmpelse af skattesvig til at være mindst lige så omfattende som den ovenfor beskrevne transportsvindel.
The Dutch fiscal fraud squad, however, expects It to have at. least the same extent as the transport fraud.
Svind giver anledning til store problemer på grund af de forskellige standarder, der anvendes i medlemsstaterne.
We notice that losses may regularly have a connection with fraud­situations. I.e. theft within the loss­margin.
Der hersker ligeledes usikkerhed med hensyn til, hvilke skattemyndigheder der skal pålægge afgifterne, og hvilke
Therefore harmonised regulations and co­operation between governments and Industrial circles are required.
Denne situation virker hæmmende på transporten inden for Fællesskabet og medfører store ekstraomkostninger.
This situation hinders the transport within the community and causes high extra cost.
Både det implicerede punktafgiftsbeløbs størrelse og risikoen for svindel er desuden ringe, og den tid, der anvendes på procedurerne i henhold til artikel 2a, kan ikke udnyttes til at bekæmpe andre former for svindel.
Moreover, the importance of the excise amount Involved and the risk of fraud are small, but the time spent on the art, 2bis procedures cannot be used to avoid other fraud patterns.
EUROPIA ønsker ikke at give det indtryk, at det ikke længere vil gå ind på de krav, som stilles i forbindelse med denne procedure, men ønsker til gengæld at understrege behovet for administrative forenklinger ved hjælp af bilaterale aftaler.
EUROPIA does not want to create impression of no longer wishing to adhere to the requirements of this procedure, but it would like to emphasise the need for administrative streamlining under bilateral treaties.
Hvis det svind, som fremgår af D-målingen, ligger over den fastsatte margin, skal transportøren og/eller modtageren af varerne gøres ansvarlig. Opmærksomheden henledes på, at der i øjeblikket er frie udfoldelsesmuligheder for den organiserede kriminalitet, eftersom underskriveren af det administrative ledsagedokument ikke er i stand til at kontrollere varemængden under transport og losning.
If the loss shown In the D-measurlng Is above the margin, the transporter and/or (with him) the recipient of the goods should to be held liable.
Fristen for at returnere det administrative ledsagedokument bør nedsættes til 4 uger, og det kunne overvejes at indføre en sanktion for forsinket tilbagesendelse eller et mangelfuldt dokument.
Short term exchange of Information regarding transport figures, flows of transport, and suchlike by electronic data interchange may speed up the identification of fraud. AAD return time should be reduced to 4 weeks and penalty could be considered on late or uncomplete return.
Manglende fysisk kontrol
Absence of physical controls
På grund af de store forskelle mellem de forskellige punktafgiftssatser sælges afgiftspligtige mængder af benzin og gasolie med oprindelse i Luxembourg og Belgien (hvor afgiftssatserne er forholdsvis lave) i medlemsstater med højere satser gennem de tidligere nævnte net af upålidelige sælgere, uden at der betales punktafgift i bestemmelseslandet.
Due to the great differences between the different excise rates, excised volumes of gasoline and gasoil with origin Luxembourg and Belgium (faxed at relatively low rates) are sold in member states with higher rates via aforementioned network of unreliable traders, without paying the excise duties In the member state of destination.
Omfanget af denne form for svindel kendes ikke, men vurderes af det hollandske organ for bekæmpelse af skattesvig til årligt at beløbe sig til et tocifret millionbeløb i hfl.
The extent of this fraud pattern is not known, but according to the Dutch fiscal fraud squad this should amount to at least dozens of millions Dutch guilders per year,
Henstillinger
Recommendations i.
Desuden bør "mistænkelige" transportbevægelser og markedspriser overvåges af industrien i samarbejde med skattemyndighederne.
Further more, 'suspicious' flows of transport and market-prices should be monitored by industry In consultation with the fiscs.
SENDER : XEROX 7021 TELEFAX 514- 5-86 Î 15H1 Î DK SPEDITOER FOREN.-»
Pg: 6 P. 6/6 χ reçu de : 32 2 2849869 08 MAY '96 11:37 32 2 2849069 DG2
Ordningen har endvidere vieret så velfungerende, at der ikke i perioden januar 1973 til januar 1993 har vieret nævneværdige skader under ordningen og under ingen omstæn­digheder tilfælde, hvor told­ og skattemyndighederne ikke er blevet honoreret 100%.
Members will find enclosed a contribution to the European Parliament Committee of Inquiry into the Community Transit System submitted by Dansk Speditørforening (The Danish Freight Forwarders' Association) Copenhagen.
KU­ftirsendrisesordningen t Danmark
DIRECTORATE-GENERAL FOR COMMITTEES AND DELEGATIONS
Der er efter Dansk Speditørforeningens opfattelse intet holdbart alternativ til den nuværende EU-forsendelsesordning.
Danish Freight Forwarders Association Scandiagade 15 2450 Copenhagen SV
EU-forsendelsesordningen er derfor fortsat en absolut nødvendighed for implementeringen og udbygningen af EU.
European Parliament Committee of Inquiry into the Community Transit System Plateau de Kirchberg L-2929 Luxembourg
Transltprncerinre efter etableringen af KU's indre marked
By way of introduction and to put the Committee of Inquiry in the picture I would like to explain that since Denmark's accession on 1 January 1973 the Danish Freight Forwarders' Association has administered the EU transit system with regard to the flat rate guarantee in Denmark.
Som anført ovenfor er det Dansk Speditørforenings opfattelse, at den grundlæggende hovedårsag til de konstaterede problemer må tilskrives etableringen af det indre marked, samt i den forbindelse myndighedernes manglende evne til at agere med de regler, der trådte i kraft per 1. januar 1993.
The way the system operates in Denmark is that the Danish Customs and Tax Administration, on the basis of Commission Regulation (EEC) 2454/93 and the implementing rules for Council Regulation 2913/92 (the EU's customs code) has delegated to the Danish Freight Forwarders' Association the business of administering the flatrate guarantee system in Denmark.
Dette synspunkt dokumenteres bedst af, at der som tidligere anført ikke forud for 1993 er konstateret problemer med transporter inden for EU, men at disse først opstår efter fjernelsen af de hidtidig gældende toldformaliteter.
In accordance with this the Danish Freight Forwarders' Association has paid a limited surety deposit to the Danish Customs and Tax Administration whereby the Danish Freight Forwarders' Association assumes responsibility to the Danish Customs and Tax Administration for the payment of duties and charges for those businesses which avail themselves of the system and which, in the event of loss, would not be in a position to pay the duties or charges concerned.
mc reçu ¿β : 33254451 ENDER î XEROX 7021 TELEFAX i4/'Bb^yfa 5 DK SPEDITOER FOREN.­» ϋ > :4ϋ rg; a +352 4300 2631î# 5
In the view of the Danish Freight Forwarders' Association, these arrangements have been particularly satisfactory for the Danish Customs and Tax Administration, the insurance company and those using the system.
Når dertil kommer at etableringen af EU's indre marked ikke samtidig har medført en skærpet administrativ praksis hos myndighederne, vil dette uvterligt give sig udslag i, at kriminelle elementer udnytter myndighedernes manglende indgriben til at opnå personlig vinding.
The arrangements have moreover operated so well that in the period from January 1973 to January 1993 there were no significant losses under the system and no cases in which the Danish Customs and Tax Administration were not paid 100% of the amount due.
Foreningen har i dag 10 sager, hvori der har kunnet konstateres svindel med transporter, og af disse 10 sager andrager de 5 sager transponer med alkohol eller cigaretter og de øvrige 5 sager vedrører transporter med restitutionsvarer.
Every year the Danish Freight Forwarders' Association issues something between 50 and 60 thousand guarantee documents at ECU 7000 each, corresponding to not less than ECU 350 000 000.
I Dansk Speditørforening har vi foretaget en gennemgang af årsagerne til den konstaterede svindel.
In addition to these, consignments are transported in Denmark under the provisions for Comprehensive Guarantees or Individual Guarantees, which together account for a similar amount, so that the total consignments under the EU transit system from Denmark to EU destinations amount to not less than ECU 700 000 000.
I et par af tilfældene er svindlen sket derved, at varerne er udført fra Danmark uden på noget tidspunkt efterfølgende at være fremkommet til det på T­dokumentct angivne bestemme]sessted. sessted.
However, these figures must be viewed with caution, since there are no exact records in Denmark for transport operations covered by comprehensive or individual guarantees, and the real number could thus be much higher.
Det må i den forbindeise konstateres, at de pågældende varer således er udført fra Danmark og bragt i fri omsætning inden for fællesskabet uden, at der samtidig er bævet betalt told og afgifter,
In the view of the Danish Freight Forwarders' Association the EU's transit system is a cornerstone of cooperation between the individual EU countries and one of the reasons why it has been possible to expand trade within the EU significantly in the 80s and 90s, which in both political and business terms is of major importance for the realization of the EU's objective.