natgillin/translations-raw huggingface dataset:
I toldlovgivningen forties den omstændighed, at den hovedforpligtede også er blevet bedraget, at det altså først er tredjemands aktive kriminelle adfærd, der gør den hovedforpligtede til debitor.
Once the formalities have been completed by the office of departure (i.e. checking and recording the declaration; setting the deadline for presentation at the office of destination, establishing the identity of the goods, return of completed sheets 2, 3 and 4 to the declarant), the goods are transported - possibly via customs offices en route at EU external frontiers - to the point of destination, where the Community transit procedure comes to an end (i.e. presentation of the goods, submission and checking of the transit document, inspection and identification of the goods).
Den ikke i sviget implicerede hovedforpligtedes ansvar mindskes ikke, og der må således i stigende grad sættes spørgsmålstegn ved det princip, der ligger til grund for forsendelsesordningen.
The office of destination is obliged to return sheet 3, the return copy, to the place of departure provided the transit procedure has been correctly completed.
Dette er som bekendt ikke tilfældet (jf. ovenfor del B, punkt 2).
Hence the need to ensure that the imported goods are actually declared in the interior at customs, i.e. the office of destination.
Forøgelsen af sikkerheden er således dels et kendetegn på negligering af procedurens retsgrundlag og dels ikke noget middel til at bekæmpe svig.
According to Article 96 of the Code, the principal, as the holder of the procedure, is responsible for ensuring that the goods are actually represented at the office of destination.
Denne foranstaltning øger risikoen for, at hovedforpligtede udfærdiger forsendelsesdokumenter, sikrer forvaltningens indtægter og begunstiger svigagtig adfærd mod de hovedforpligtede.
If he fails to do so, a customs debt on importation is incurred pursuant to Article 203(1) of the Code. According to Article 203(3), fourth indent, of the Code, the debtors include the principal as the person responsible for the procedure.
Formålet med de svigagtige handlinger er først og fremmest ikke at afslutte forsendelser, som hovedforpligtede har indledt i god tro, eller at foregive en forskriftsmæssig gennemførelse.
The risk - virtually incalculable - to the principal is that he guarantees to the customs authorities the due completion of a process over the course of which he has, in fact, no direct control.
i stempling af forsendelsesdokumenter foretaget af kriminelle (told)uniformer med stjålne eller forfalskede officielle segl
The situation is different only if the forwarding agent performs the transport with his own vehicles and using his own employees (i.e. on his own account).
"tjenstvillig stempling" foretaget af toldembedsmænd efter pres fra forbryderne eller i forbindelse med aktiv bestikkelse.
If we accept the argument that all parties involved - businesses and customs authorities - need the transit procedure, the inescapable conclusion is that in contrast to the original intention the risk should not be borne by one party alone.
Afhængigt af metoden opdages misbruget efter nogle ugers forløb, til dels først efter flere års forløb, med det resultat at den i toldlovgivningen foreskrevne afgiftsopkrævning så indledes, til dels først efter flere år under fuld udnyttelse af de lovlige frister.
In Germany some 70% of all transit procedures are initiated by forwarding agents as principals, almost all of whom use - for the purpose of speeding up the transport of third party goods - simplified procedures permitted under customs legislation, and this takes considerable pressure off the administration.
Forringelse af kontroltætheden
Preliminary remarks
Procedurens art og forløb har af endnu en grund ændret sig i de seneste år.
This section deals with the most obvious shortcomings in the transit procedure.
Indtil midten af 80'erne var enhver forsendelse forbundet med toldkontrol på afgangsstedet og på bestemmelsesstedet og med yderligere kontrolmuligheder hhv. faktisk kontrol ved de indre grænser.
The first point to bear in mind, however, is the procedure's underlying idea of the principal's exclusive responsibility for due implementation of the entire procedure by all parties involved - a principle which clearly favours the administration.
Siden slutningen af 80'erne har denne situation ændret sig: bortfald af den obligatoriske aflevering af grænseovergangsattesten ved EF's indre grænser pr. 1. juli 1990 som følge af en EF-forordning af 22. februar 1990 den politiske omvæltning i de tidligere østbloklande med et stigende antal forsendelser inden for EU det fuldstændige bortfald af alle kontrolforanstaltninger ved EU's indre grænser pr. 1. januar 1993 indskrænkning af antallet af toldsteder i EU og nedskæring af toldmyndighedernes personale.
However, both the serious shortcomings in the return copy procedure used within the customs administration and the increase in criminal action by third parties are increasingly jeopardizing the procedure, and hence the principle underlying the procedure.
Disse omstændigheder medførte i sidste ende en forringelse af kontroltætheden og også en forringelse af kontrollens effektivitet.
The return copy procedure is, of course, the only procedure as proof of completion of the transit procedure and hence of discharging the principal of his responsibilities.
Der skal således anvendes mindre og mindre kriminel energi på at udføre kriminelle handlinger.
However, this can only be right and acceptable to the principal if he really is discharged of his responsibilities by the authorities and if his discharge is guaranteed in cases where the transit procedure has been completed in the due manner.
Som en skærpende omstændighed kommer hertil, at den forvaltningsinterne retureksemplar-procedure som en vigtig kontrolmekanisme for den hurtige afslutning af procedurerne i det samme tidsrum er blevet yderligere forringet;
However, the inadequacies that are repeatedly observed and the complaints that are repeatedly made to the authorities about the shortcomings in the behaviour of customs offices (which are clearly in violation of Community law) have not
Konklusionen heraf er ikke, at bestemte udviklinger og afgørelser skal ophæves.
resulted in any change in the law.
Men konklusionen må være som følger: når der sker en udvikling, som ud over fordele også har ulemper for forvaltningen og for brugerne, så kan ulemperne ikke ene og alene lægges over på forsendelsesordningens brugere, dvs. de hovedforpligtede, så må også selve proceduren tilpasses de nye forhold.
So far there has been no follow-up to the requests made over a number of years for recognition, for legal purposes, of certificates other than customs certificates with the same legal effect for completion of the transit procedure, instead of just the return copy.
Den hovedforpligtede bliver debitor ved, at han i eget navn indleder en forsendelsesprocedure, at denne bliver misbrugt kriminelt af tredjemand, og at dette misbrug under henvisning til den gældende toldlovgivning medfører krav om, at han skal betale afgifterne.
The situation is similar with regard to organized fraud against principals. Organized crime is acting in an increasingly intelligent, but increasingly brazen, brutal and sophisticated way.
Det er intelligente økonomiske forbryderes hyppige og stadig tiltagende optræden, der har skadet forsendelsesproceduren.
The police are clearly no longer able to cope.
Forvaltningens krav om, at hovedforpligtede, som på grund af kriminelle handlinger udført af tredjemand bliver til afgiftsskyldnere, skal betale afgifter, har nu nået et omfang, som i mange tilfælde truer eksistensen for de virksomheder, der optræder som hovedforpligtede.
Making the principal bear full responsibility means that the administration has a claim on the principal under customs law, while the principal - who has himself been defrauded - is liable to pay the duties defrauded by third parties.
Ifølge hidtidige skøn og oplysninger fra enkelte firmaer er der på europæisk plan tale om krav på mindst 3 mia ecu; de første resultater af et rundspørge, som Bundesverband Spedition und Lagerei har foretaget, bekræfter disse tal.
Customs law ignores the fact that the principal has also been defrauded, i.e, that it is the criminal behaviour of a third party which has forced the principal into the role of customs debtor.
I enkelte tilfælde kræves der af virksomheder beløb på over 30 mio DM.
The principal - who has played no part in the fraud - is held no less responsible, with the result that the principle underlying the transit procedure is increasingly being questioned.
Det betyder konkret: generel fritagelse for afgifter efter tidligere tilfælde af svig.
The statement by the EC Commission (answer dated 3 May 1994 to written question E-411/94 of 2 March 1994, OJ C 362, 19.12.1994, p.
Det er naturligvis vanskeligt for administrationen at træffe afgørelse om fritagelse, men hvis man går ud fra, at en forsendelse ikke blot rummer fordele for erhvervslivet, men også for administrationen, må man naturligvis spørge, om ulemperne ved proceduren ene og alene skal lægges over på erhvervslivet.
31) that increasing securities prevents contravention of customs and fiscal legislation is questionable - or at least has nothing to do with the real world since it obviously assumes that the persons perpetrating fraud are the principals. This is clearly not the case (see B.3 above).
Er det da ikke også administrationens opgave at gøre sig nogle overvejelser om de betingelser for proceduren, som den selv har fastsat i toldlovgivningen?
While increasing securities is therefore an indication of the neglect of the legal bases of the procedure, it is no way of fighting fraud.
Når man ser på diskussionerne i den seneste tid, kan man konstatere, at der er tre problemområder, som vanskeliggør en fritagelse: begrebet klarerer, toldkodeksens bestemmelser om toldskyld og fritagelse og afgifternes art.
This measure will increase the principal's risk in making out the transit documents by the principal, safeguard revenue for the customs authority and encourage fraud at the expense of principals.
Er det overhovedet rigtigt, at der efter tredjemands åbenbare og påviselige misbrug af en toldprocedure sker det, at klarereren, altså den besvegne,
Fraud is mainly concerned with not completing transit procedures started in good faith by the principal, or with faking due completion of the process.
Kan administrationen tillade sig indirekte eller direkte at lette kriminelle handlinger begået af tredjemand ved, at den under henvisning til den gældende toldlovgivning kun holder sig skadesløs hos den hovedforpligtede, som ikke er meddelagtig i sviget?
stamping of transit documents by criminals in (customs) uniforms using stolen or forged official seals; customs officials stamping documents 'as a favour' under pressure from criminals or as active bribery.
Vi er overbevist om, at Fællesskabets måde at behandle svig på også vil være af afgørende betydning for speditionsfirmaers virksomhed i fremtiden.
Depending on what is involved it takes weeks - in some cases years - for the offence to be detected, with the result that the prescribed customs duties and taxes are then collected, which again sometimes takes years if the statutory deadlines are observed.
Nye bestemmelser for procedurerne i fremtiden
The nature of the process and the way it is carried out have changed in recent years for another reason.
I betragtning af de funktioner proceduren har, og de fordele den rummer for administrationen og erhvervslivet, må de ændringer, der er sket, som allerede påpeget føre til en snarlig nyudformning af proceduren.
Until the mid-1980s every transit procedure necessarily involved customs checks at the place of departure and place of destination, with the possibility, or reality, of additional checks at internal frontiers.
Ved omlægningen af proceduren må der tænkes på: ændringer i toldlovgivningen ændringer i tilrettelæggelsen af forsendelser.
This changed in the late 1980s: the obligation to surrender the transit advice note at the EC's internal frontiers ceased to apply on 1 July 1990 following an EC Regulation dating from 22 February of that year; political revolution in the former Eastern Bloc countries, with an increase in the number of transit procedures within the EU; complete removal of all checks at the EU's internal frontiers on 1 January 1993; reduction in the number of customs posts in the EU and reduction in the staff employed by customs authorities.
Selv om grænserne mellem disse to områder ofte er flydende, bør denne sondring videreføres for at accentuere problemerne og deres løsning.
These factors have resulted in a reduction in the frequency and efficiency of checks.
Proceduren skal være mere sikker og mere kalkulerbar for brugerne, alle impliceredes rettigheder og pligter såvel som de implicerede selv skal defineres på ny.
The situation is aggravated by the fact that in the same period there have been further deteriorations in the return copy procedure used internally by customs authorities as a major check on completion of procedures.
Foranstaltninger : Fællesskabets retsakter på toldområdet skal ændres på visse punkter; nogle eksempler beskrives i det følgende.
The authorities have not been able to compensate for the more infrequent checks by actually improving the return copy procedure.
a) Ingen rejsning af krav efter tredjemands overtrædelse
The procedure itself must be tailored to changing circumstances.
Dette krav er i mere end tolv år blevet fremført af de europæiske speditørforeninger.
D Waiver of duties following incidents of fraud in the past
Under ingen omstændigheder må håndhævelse af afgiftskrav føre til likvidation af virksomheder. Det ville være meningsløst til tabet af importafgifter fra
The principal becomes a customs debtor by virtue of the fact that he initiates a transit procedure in his name which is abused by criminal third parties and in the light of current customs legislation this abuse leads to him having to
Der ydes godtgørelse af eller fritagelse for importafgifter i følgende tilfælde: p) når håndhævelse af kravet ville medføre en for stor gældsbyrde for afgiftsskyldneren." b) Nyvurdering af eventuelle debitorer
It is the frequent and increasing action of intelligent economic criminals which is harming the transit procedure.
Artikel 203 i toldkodeksen, der anvendes som hjemmel for at rejse krav mod eventuelle debitorer i tilfælde af, at en forsendelse ikke gennemføres, indeholder i stk. 3 en rangfølge for debitorerne.
The claims by the customs authorities for the payment of duties by principals who have become debtors following criminal acts of third parties has now reached an extent where in many cases the livelihood of the principal's undertaking is at risk.
Som debitor nævnes i toldkodeksens artikel 203, stk. 3, på første plads den person, der har unddraget varen toldtilsyn. Det er der god mening i.
Estimates and information supplied by individual firms indicate claims Community-wide of at least ECU 3 billion.
Det er i overensstemmelse med forvaltningsretlig tradition og det almindelige retfærdighedsprincip først at rejse krav mod den person, som på grund af aktiv handling har ansvaret for, at der opstår toldskyld.
Anyone who understands the problems that enforcing these claims involves for the firms and guarantors concerned (e.g. bankruptcy and job losses), must consider unconventional methods: more specifically, a general remission of duty payable as a result of fraud in the past.
I forsendelsessammenhæng er dette den aktivt handlende bedrager (hhv. dennes bagmænd), der pligtstridigt undlader at køre til bestemmelsestoldstedet og frembyde varerne der.
This is, of course, a difficult decision for the authorities to take, but if the assumption is that a transit procedure has advantages not only for businesses but also for the authorities, it is quite reasonable to ask whether the disadvantages of the process should be borne solely by businesses.
Derfor bør der i artikel 213 tilføjes følgende:
The conclusion from recent discussions is that there are three problem areas which make remission difficult: the concept of the declarant, the rules in the CC on customs debt and the nature of the duties.
Der gøres først krav gældende over for en i toldkodeksen længere nede opført debitor, når det har vist sig umuligt at inddrive toldskylden hos en højere oppe opført debitor." c) Ændring af værneting
It is important to remember that the effectiveness of a customs procedure depends in part on whether it is acceptable to the declarant.
Som nævnt gøres den hovedforpligtede først til debitor gennem administrativ forsømmelighed (mangler i den forvaltningsinterne retureksemplar-procedure) eller ved tredjemands aktive handlen (svig).
Is it right that, in the wake of obvious and proven abuse of a customs procedure by third parties, the declarant - the victim of fraud - is forced through strict application of customs law into bankruptcy, which in turn will lead to a loss of tax and social insurance revenue and of jobs?
Selv om der i toldkodeksens artikel 203 formelt opstilles en rækkefølge for fremsættelse af krav, som ved første blik begunstiger den hovedforpligtede, så hjælper dette på grund af den aktuelle retssituation og administrative praksis ikke den hovedforpligtede synderligt, da myndighederne i tilfælde af, at den skyldige chauffør eller en anden eventuel debitor er hjemmehørende i udlandet, går den nemmeste vej og gør krav gældende direkte over for den hovedforpligtede.
We are convinced that the way in which the community tackles fraud will also have an impact on the future activities of forwarding firms. The idea of withdrawing from services involving transit procedures as principal - which is no longer a theoretical possibility but one which is already being discussed in many firms - because of the increasing and incalculable risk of fraud by third parties and because of the absence of any mechanism to protect the principal would bring cross-border goods transport - and hence Germany's external trade -to a halt.
Denne argumentation tager i for ringe
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grad hensyn til situationen for den hovedforpligtede, der må forsøge at sætte sit erstatningskrav, f.eks. over for fragtføreren eller andre, der har medvirket ved unddragelsen, igennem i udlandet efter her gældende ret.
In view of the way the procedure operates and its advantages to the authorities and industry, the changes which have already been discussed should now lead to a rethink of the concept.
Noget tilsvarende gælder, når en hovedforpligtet af toldmyndighederne i andre medlemsstater stævnes for disses nationale domstole.
A rethink should involve: changes to customs legislation; changes to the way in which the procedure is organized.
En udenlandsk stat· stævning af en tysk hovedforpligtet for en udenlandsk domstol er som allered· beskrevet af forskellige grunde ligeledes meget problematisk.
Although the distinction between these two is often fluid, it will be maintained as a way of highlighting and solving the problems.
Det ville være fornuftigt og rimeligt for alle implicerede, hvis kompetencen blev lagt over på den nationale toldmyndighed, på hvis område den hovedforpligtede er hjemmehørende.
The process needs to be redefined to make it more secure and more predictable for users; the rights and obligations of all parties concerned, and the parties themselves, must also be redefined.
Artikel 378, stk. 1, i toldkodeks-gennemførelsesforordningen bør derfor ændr·· som følger:
Community customs legislation needs to be amended in certain respects. A number of examples are given below.
"Er en forsendelse ikke blevet frembudt for bestemmelsestoldstedet, anses overtrædelsen for at være begået i den medlemsstat, hvor á*tn hovedforpligtede er hjemmehørende." d) Fritagelse i tilfælde af krænkelse af tjenestepligten
a) No demand for payment following offences committed by third parties
I tilfælde, hvor toldtjenestemænd har medvirket ved svigagtige handlinger, skal den hovedforpligtede under aspektet tjenstligt ansvar kunne rejs· erstatningskrav mod forvaltningen på grund af forsømmelse af tjenestepligten Som resultat heraf fører modregningen af den hovedforpligtedes erstatningskrav mod forvaltningens afgiftsfordring til den hovedforpligtedes fritagelse.
The customs authorities must give full or partial remission for incomplete transit procedures, if principals can prove that they have not acted negligently in making out the transit certificate but that they have been defrauded by a third party. This is something which the European forwarding agents' associations have been calling for for more than twelve years.
Hvis en toldtjenestemand samarbejder med bedragere (jf. ovenfor del C, punkt 4), overtræder tjenestemanden helt klart sin tjenestepligt til ikke at krænk« gældende love eller gøre sig strafbar under udøvelsen af sit embede.
Under no circumstances should enforcement of demands for duties lead to the liquidation of enterprises.
Artikel 900, stk. 1, i toldkodeks-gennemførelsesforordningen bør udvides med et nyt litra q:
Article 900(1) of the Regulation implementing the Community CC should therefore be amended as follows:
Der ydes godtgørelse af eller fritagelse for importafgifter i følgende tilfælde:
Import duties shall be repaid or remitted where:
q) når tjenestemænd eller medarbejdere i toldforvaltningerne ved krænkelse af deres embedspligt har medvirket til, at hovedforpligtede, som handler lovmæssigt, bliver til debitorer."
It needs to be clearly spelled out that this rank order must be strictly complied with, i.e. that a debtor further down the chain can only be held liable if attempts to enforce claims against a debtor further up the chain have failed.
Et manglende retureksemplar kan tyde på, at der foreligger misbrug ved tredjemand til skade for den hovedforpligtede.
It is in line with the traditions of administrative law and the general principle of justice, to make the first claim against the person who is responsible, through his actions, for a customs debt.
Bestemmelsestoldstedets tjenestemænd har pligt til at sørge for den forskriftsmæssige afvikling af retureksemplarproceduren, jf. artikel 356, stk. 2, i gennemførelsesbestemmelserne til toldkodeks-forordningen; denne pligt er således også en embedspligt til fordel for den hovedforpligtede.
Applied to the transit procedure, this is the person actively committing fraud (or his backers) who fails to comply with his obligation to go to the office of destination to present the goods.
Den hovedforpligtede bør have erstatning for den skade, som en tilsidesættelse af denne pligt giver anledning til, dvs. der bør afstås fra opkrævning af afgifterne.
The principal is mentioned last in Article 203(3) and this, too, is logical.
Artikel 900, stk. 1, i toldkodeks-gennemførelsesforordningen bør udvides med et nyt litra r:
Article 213 of the CC should therefore be amended to include the following:
Det er absolut påkrævet, at betydningen af det såkaldte ankomstbevis øges.
The justification for this lies in Article 213 of the CC and inadequacies in mutual administrative assistance when enforcing claims in other countries.
For øjeblikket tillægger toldforvaltningerne kun ankomstbeviset en meget ringe betydning som bevis.
This approach takes too little account of the principal who is obliged to try to claim compensation abroad, in accordance with the legal procedure of the country in question, from the driver or other persons involved in the fraud.
Som bevis for afviklingen af forsendelsen anerkendes kun det såkaldte retureksemplar fra bestemmelsestoldstedet.
Attempts by the principal to seek recourse through the courts in another country are usually financially pointless (in some countries the plaintiff has to pay his costs even if he wins his case) and extremely difficult for practical reasons (language problems, finding a specialist lawyer, translations etc.).