natgillin/translations-raw huggingface dataset:
checkes, at forseglingerne er ubrudte, og varerne efterses eventuelt, hvorefter tolderne stempler, og underskriver carnetet.
possible to evade the import tariff duties which would be charged on a legal import operation, assuming that the required authorization had been obtained.
Derefter sendes retureksemplaret direkte til afgangstoldstedet for afslutning af transaktionen, og det er på det tidspunkt, at kautionen, som skulle stilles ved transportens påbegyndelse, frigøres.
Amongst the range of irregularities which are usually committed in order to divert tobacco, particular mention should be made of the following: falsification of the customs stamp, both that of the customs office of origin and that of the office through which the goods leave Spain, which is responsible for returning the stamped forms direct to the customs office of origin; this makes it possible for the transit form to be discharged and the corresponding guarantee to be released illegally.
Imidlertid viser den tolddeklarerede forsendelse sig derefter at være aldeles fiktiv, fordi den kriminelle organisation hele tiden har haft til hensigt at omlede tobakken til forbrug inden for fællesskabsområdet, for dermed under foregivelse af at forsendelsen er autoriseret, at undgå den told, som en lovlig import ville være blevet belagt med.
On other occasions, even when the smugglers break the seals and unload the goods, they need only omit to return the arrival counterfoil to the customs office of departure, since the customs services do not always carry out exhaustive checks into discharges in view of the large number of transit operations which take place.
I rækken af uregelmæssigheder, som plejer at blive begået for at omlede tobakken, kan følgende fremhæves: forfalskning af toldstemplet, såvel det på afgangstoldstedet som det på stedet for varens udførsel af Spanien; i sidstnævnte tilfælde tilbagesender bedragerne den stemplede dokumentation direkte til afgangstoldstedet, hvorved de opnår at få afsluttet transaktionen og frigjort den dertil hørende kaution på ulovlig vis.
Such operations are financed by individuals who normally have a history of convictions for tobacco smuggling but, to avoid raising suspicion, payments are made through intermediaries who have no criminal record and with whom the smugglers connive. TIR carnets are also used which are not endorsed with the word TABAC, which is mandatory and should be printed diagonally across the carnet.
I andre tilfælde ankommer transportkøretøjet rent faktisk til udførselstoldstedet ved Fællesskabets ydre grænse, men bedragerne har forinden aflæsset tobakken ved hjælp af et eller andet snedigt system, som muliggør dette uden at bryde forseglingerne, som f.eks. døre, der kan afmonteres, skjulte dobbeltrum, hvortil der er adgang fra hovedbeholderen, og hvorfra varerne kan tages ud gennem kommunikationshuller osv.
The vehicles used for carriage do not always belong to the company which holds the customs document and such vehicles are usually accompanied by others which act as 'pilot ships' and are equipped with mobile telephones or radiotelephony communications equipment for the purpose of providing the driver with information as to whether or not he is under observation or regarding the detours he must make if road checks are being carried out.
Andre uregelmæssigheder består i, at modtagervirksomhederne på forsendelsesdokumenterne ikke eksisterer og er aldeles fiktive, og i andre tilfælde igen, hvor disse vitterligt eksisterer, benytter de kriminelle organisationer sig af virksomhedernes navn, uden virksomhedernes godkendelse og
On the other hand, as regards imports from non-Community countries, retail sales and distribution (even involving tobacco from Community countries) and tobacco manufacture in Spain, the State continues to hold a legal monopoly over such activities, by virtue of which such goods are regarded as 'monopolized' and such activity may therefore be deemed criminal behaviour under the current Organic Law on Smuggling when the amount involved equals or exceeds 1 000 000 pesetas.
I dag er der i juristkredse ikke længere tvivl om, at tobakken fortsat er ·η monopolvare, når den ikke stammer fra Den Europæiske Union eller omsættes frit heri, og der er afsagt domme i den senere tid.
These days in legal circles there is no longer any doubt about the fact that tobacco is still a 'monopoly' product when it does not originate in the European Union or has not been released for free circulation therein, and contraventions of this principle have in recent times been punished accordingly.
Stillet over for de påviste mangler har man strammet reglerne for fællesskabsforsendelser af følsomme varer (deriblandt tobak), hvorefter man har forbudt den samlede kaution (det tidligere system, hvor man tillod operatøren at foretage forsendelser, idet han kun stillede kaution efter mængden af forsendelser i foregående regnskabsperiode) og i stedet nu kræver en kaution pr.
Furthermore, to remedy the shortcomings which had become apparent the transit scheme in respect of sensitive products (including, inter alia, tobacco) has been tightened up, in the sense that there is now a ban on the use of an comprehensive guarantee (an earlier scheme which allowed operators to carry out transit operations under a guarantee based solely on the volume of operations in the previous financial year) and a guarantee covering the total amount of the taxes and duties suspended is now required for each operation.
På samme vis er tobaksforsendelser nu underlagt et forvarslingssystem, hvor udførselstoldstedet straks sender meddelelse derom gennem edb­systemet SCENT til bestemmelseslandet, hvilket sætter dette i stand til at forberede overvågningsforanstaltninger og reagere hurtigt ved manglende eller uregelmæssig afslutning af transaktionen.
Tobacco transit is also subject to prior notification, a scheme under which the customs office of departure immediately informs the country of destination via the Scent computer system, which enables the country of destination to bring monitoring procedures into operation and to react immediately if the consignment is not discharged in the normal fashion.
Alle disse forholdsregler har bevirket, at bedrageriet med forsendelser af tobak og andre følsomme varer faldt sidste år, og at man ser en tilbagevenden til den traditionelle tobakssmugling ad søvejen, som er dyrere og mere risikobetonet for tobakssmuglerne.
The combination of all these factors means that fraud relating to the transit of tobacco and other sensitive products has declined over the past year and there are signs of a return to traditional tobacco smuggling by sea, at much greater risk and cost to the smugglers.
Derfor er påstande om, at en fjerdedel af den tobak, der sælges i Spanien, er
For this reason, claims to the effect that 25% of tobacco sold in Spain is smuggled may be regarded as pure fantasy.
smuglertobak, helt og aldeles usande. Det må bemærkes, at den eneste tobak, der smugles, er den lyse, og at , hvis man anslår det samlede forbrug af mørk og lys tobak til at være 50% af hver og fastholder de samlede tal for bedrageriet, skulle smugleriet udgøre halvdelen af salget af lys tobak.
It should be borne in mind that Virginia tobacco is the only kind which is smuggled, for which reason, if dark tobacco and Virginia tobacco each account for 50% of consumption, approximately half of the Virginia tobacco sold would have to have been smuggled for this level of fraud to be achieved.
Dette vil være ovenud svært med et sådant produkt, hvis øjeblikkelige afsætning kræver tilstedeværelsen af et salgssted i det øjeblik, et behov opstår.
This would be difficult in the case of such a product which is bought on impulse whenever the existence of a sales outlet coincides with the moment at which the need arises.
Spaniens bekymring
SPAIN'S CONCERNS
Spanien lider som nævnt særligt under problemet med bedrageri med fællesskabsforsendelser, navnligt hvad angår smuglingen af cigaretter, som vurderes til at udgøre 70% af de afslørede uregelmæssigheder.
Spain is particularly affected by the problem of transit fraud and especially cigarette smuggling, which is estimated to account for 70% of the irregularities detected.
I betragtning af, at det ikke er muligt ved hjælp af præventive foranstaltninger at dæmme op for den 'lovlige' brug af forsendelsesordningen til diverse formål, er det i denne situation særligt bekymrende, hvis man f.eks. fylder Gibraltar op med afgiftsfri tobak fra andre medlemsstater for at bruge et spansk toldsted til udførslen fra Fællesskabets toldområde. Dette giver ikke administrationen store muligheder for at gribe ind, da den risikerer at blive anklaget for at forhindre varernes frie bevægelighed, og resultatet er, at man senere kommer til at lide under en massiv og ulovlig indførsel af tobak på Den Iberiske Halvø.
This is particularly worrying on account of the impossibility of taking pre emptive action to counter the 'legal' use of the transit scheme for various purposes, for example importing massive amounts of tobacco from tax-free areas of other Member States into Gibraltar and using Spanish customs offices as points of departure from the Community customs territory (where administrative interference is unlikely for fear of accusations concerning restrictions on the freedom of trade), the outcome being the illegal entry into Spain of vast amounts of tobacco.
Det er strengt taget ikke en uregelmæssighed eller en overtrædelse af forsendelsesordningen, men en demonstration af de skader, som kan opstå ved en grov udnyttelse af reglerne under påberåbelse af Spaniens geografiske placering som Fællesskabets ydre grænse og manglen på samarbejde og forståelse af problemstillingen fra andre medlemsstater.
This is not strictly an instance of irregularity or illegality in the use of the transit scheme but, rather, an illustration of the damage which can be done if the rules are contravened and if advantage is taken of Spain's geographical situation as an external Community border and of shortcomings in cooperation and in the understanding of the problem by other Member States.
Bekymringen har fået Spanien til at træffe bl.a. følgende foranstaltninger:
Spain's concern has led the country to adopt, inter alia, the following measures :
(EF) nr. 2454/93 om cigaretforsendelser: forbud mod anvendelse af samlet kaution og obligatorisk brug af individuel kaution på 100% af afgifter og øvrige skatter, der kan
Spain was the first EU Member State to request (on 4 April 1995) application of the measures provided for in Regulation (EC) 2454/93 in respect of cigarette consignments: a ban on the use of comprehensive
Under det spanske formandskab forslag til og vedtagelse af en rådsafgøreise, hvori medlemsstaterne opfordres til at afsætte menneskelige og finansielle ressourcer til en korrekt og hurtig datamatisering af fællesskabs forsendelsesordningen, der kan sætte en radikal stopper for de forfalskninger af stempler og dokumenter, som uregelmæssighederne i dag er baseret på.
Proposal and adoption, during the Spanish Presidency, of a Council resolution calling on the Member States to devote human and financial resources to ensuring that the Community transit scheme was quickly computerized in an appropriate fashion in order to halt the current practice of falsifying customs stamps and documents which is the basis of so many irregularities.
I denne specialenhed er der påbegyndt arbejde inden for følgende hovedområder :
This unit has begun work in the following areas:
- Drøftelser med Spaniens nationale mønt- og stempelfabrik om design og udarbejdelse af nye stempler, der er sværere at forfalske.
Discussions with the National Coin and Stamp Factory concerning the design and production of new stamps which are more difficult to falsify.
- Styrkelse af sikkerheden ved brug af disse stempler, så der indføres et strengt System til begrænsning af adgangen til dem.
Greater security in the use of such stamps through the introduction of strict procedures to restrict access thereto.
- Forbedring af systemet til forudgående varsling af fællesskabs forsendelser for at give toldstederne en hurtig melding (pr. fax eller elektronisk post) om de forsendelser, som finder sted.
Improvements to the prior notification system in respect of transit operations so that the customs authorities of the individual Member States can be alerted rapidly (by fax or electronic mail) regarding transit operations within Spain.
Styrkelse af området "forvaltning af forsendelsesordningen" i skattevæsenets generalsekretariat for toldforvaltning, som skal samle og ensrette toldvæsenets procedurer, så de bliver mere fleksible og operationelle i afsløringen af uregelmæssigheder og i den statistiske kontrol af ordningen.
Improved management of the transit scheme within the section of the Department responsible for customs management, so as to standardize criteria and harmonize customs procedures in order to make them more flexible and effective in the detection of irregularities and the statistical monitoring of the system.
For nylig er der blevet udarbejdet tre håndbøger over fremgangsmåder vedrørende forsendelsesordningen som støttemateriale til toldvæsenet, hvori den interne arbejdsgang rationaliseres i et forsøg på at styrke hurtigheden
Three procedural handbooks relating to transit have recently been drawn up to assist the customs service by rationalizing the internal procedure in an attempt to increase the speed and effectiveness of the response to any irregularities detected.
Tilskyndelse til effektiv iværksættelse af systemet til forudgående varsling, som gør det muligt på forhånd at give meddelelse til bestemmelsestoldstedet om ankomsten af følsomme varer.
A greater effort to secure implementation of the prior notification system which gives the customs office of destination early warning of the arrival of sensitive goods.
5 til de centrale kontorer og oprettelse af et nyt kontor af denne slags på
Drastic reduction in the deadline for the return of Copy No 5 to the central offices and the setting up of a new office of this kind in the Canary Islands.
Elektronisk tekstbehandling af nationale forsendelser.
Computerized treatment of Spanish transit operations.
Fremtidig anskaffelse af moderne teknologi (scannere) til kontrol af transportmidler.
Planned acquisition of modern technology monitoring purposes.
Portugal, med henblik på at indføre en fælles indsats til kontrol af forsendelser.
Discussions have been initiated with the countries on Spain's borders (France and Portugal) with a view to undertaking joint transit monitoring operations.
toldsted med intens trafik at afsløre uregelmæssigheder i forsendelser, der ikke er deklareret som følsomme.
mistakes are made in connection with the seals) .
Det eneste alternativ er en total kontrol, som der som tidligere nævnt af hensyn til det indre markeds effektive virkemåde ikke findes politisk opbakning til, eller en undersøgelse og information, der baseret på smidigheden i den nationale toldadministration såvel som den i andre fællesskabslande, der ligeledes er berørt af problemet, kunne gøre det muligt at intensivere kontrollerne selektivt.
In short, although such irregularities do not constitute fraud, they ¿o. weaken the system since they cause anomalies to become more widespread and have the effect of increasing administrative tolerance within a scheme which is already inherently extremely liberal.
I den henseende må det spanske toldvæsen ofte gentage sine forespørgsler om oplysninger vedrørende fællesskabsforsendelser, der systematisk glemmes af de udenlandske toldadministrationer, hvor forsendelserne blev påbegyndt.
Investigation of this kind of irregularity is also a waste of the resources which should be allocated to pursuing fraud.
På grund af den manglende datamatisering af systemet for øjeblikket er tallene i det statistiske bilag kun overslag.
Consequently, despite an awareness that action by an individual Member State cannot solve the problem, the following initiatives have been undertaken in this area:
I afsnit A) i det nævnte bilag, tabel 1 og 2, vises de mængdemæssige tal for antallet af forsendelser, der registreredes som påbegyndt i perioden 1992-1995.
Preparation of information leaflets aimed at economic operators in order to give them precise details of their obligations in relation to the transit scheme.
I tabellerne 3, 4 og 5 i samme afsnit henvises der til antallet af afsluttede transaktioner i Spanien i 1995 samt antallet af eftersøgningsmeddelelser
Contact with transport associations to offer them the necessary support to enable them to conduct information campaigns and other initiatives relating to the Community transit scheme.
(dokument TC 20, som sendes ud, når det efter en fastsat frist ikke er konstateret, at forsendelsen er afsluttet på normal vis), som er udsendt på spansk foranledning, og antallet af eftersøgningsmeddelelser, som Spanien har modtaget fra andre lande i Den Europæiske Union.
Furthermore, in addition to the actions described above, Spain has tried to encourage other restrictive measures at Community level such as limits on the number of customs offices authorized to issue and discharge transit operations relating to sensitive products, the previously mentioned option of computerizing the system throughout Europe, an increase in the amounts of the comprehensive guarantees and the introduction of bar codes to supplement and guarantee the seals and documents used, although a satisfactory response has yet to be obtained: in certain cases the Committee on Customs Policy or the transit section of the Committee on the Customs Code rejected the proposals, whilst in others the proposals are still under consideration.
Det skal fremhæves, at tallet på mistænkelige sager, som Spanien retter forespørgsler om, i bemærkelsesværdig grad ligner det antal undersøgelsesanmodninger, der modtages fra de øvrige medlemsstater.
All the above demonstrates that Spain is a country which is particularly affected by fraud based on irregularities in the Community transit scheme, particularly in the case of cigarettes which are presumably diverted and released for consumption in Spain, which seriously damages the country's interests.
Endelig er der i bilagets afsnit B) tal for en omfangsvurdering af forsendelsesbedrageriet; der gøres særligt opmærksom på det skønsmæssige for
The fact that seals have been ralsified and that the consignment does not end up at the customs office of destinât. ^ can or i y be detected in Bilbao
I tabel 1 kan man se nedgangen i det anslåede bedrageri i 1995, der bryder den stigende tendens fra tidligere år.
At a port such as Bilbao or in any busy customs office the detection of irregularities in the case of consignments which are not declared as sensitive will be a more complex matter.
Dette er et resultat af, at på det tidspunkt indførtes de ovennævnte foranstaltninger (system til forudgående varsling, forbud mod anvendelse af samlet kaution, større juridisk beskrivelse af overtrædelserne osv.).
In this connection it is frequently the case that repeated requests from the Spanish customs administration for information concerning transit are systematically ignored by certain foreign customs offices where the consignments originated.
12 mia den spanske stats egne indtægter ifølge fordelingskriterier i Den
In view of the fact that the system has not yet been fully computerized, the figures contained in the Statistical Annex are estimates.
I tabel 3 ses den procentmæssige andel af uregelmæssigheder og bedrageri i forhold til det samlede antal registrerede forsendelser.
Tables 3, 4 and 5 of the same section refer, for 1995, to the number of operations completed within Spain and also the number of inquiry notices (the TC 20 document which is issued in cases where, once the statutory period has expired, there is no evidence that the transit form has been discharged in the normal fashion) which originated in Spain and received in Spain or were received in Spam fror, other EU countries.
Den sidste tabel i dette afsnit, tabel 4, viser meget klart antallet af forsendelser registreret ved hjælp af systemet til forudgående varsling i perioden januar til juni 1996, opdelt på produktkategorier og med mængdeangivelse af de registrerede uregelmæssigheder.
It should be pcinted out that the number of investigations initiated by Spain alone is extrenely similar to the number of inquiries requested by all the other Member States together.
Fællesskabets forsendelsesordning blev fra starten udarbejdet til et fællesskab bestående af seks medlemsstater, hvoraf de tre havde indgået en toldunion
Lastly, section Β of the Annex is concerned with quantifying the level of fraud within the transit scheme, although it should be stressed that the figures quoted are only estimates, given the nature of the activity.
Det betyder, at den oprindelige forsendelsesordning skal anvendes under meget anderledes og mere komplicerede omstændigheder end før.
Table 2 provides an estimate of the volume of fraud linked to irregularities in the transit scheme in Spain during the 1990-1995 period, which may be put at approximately 20 bn pesetas, 8 bn of which correspond to the EC's own resources and 12 bn to Spanish state resources, in accordance with the EU's distribution criteria.
ville have været meget nyttige til at forebygge bedrageri såvel som til at afsløre det land, hvor det finder sted. Vi henviser konkret til den passerseddel, der var et simpelt dokument, som transportøren skulle aflevere på indførselstoldstedet i hvert land, som han passerede i løbet af forsendelsen.
Moreover, the original system which operated reasonably well for a few years is no longer the one which is currently applied since certain checks which these days would be extremely useful in preventing fraud and in identifying the country in which the fraud occurs have now been abandoned.
Forsendelsesordningen er blevet liberaliseret i en sådan grad, at den korrekte forvaltning af de dokumenter, som oprettes under den, og af de kontroller, der skal udføres, ikke længere kun er afhængig af toldadministrationen, men også af operatørernes behørige opfyldelse af deres forpligtelser.
Moreover, the transit system has been liberalized to such an extent that proper management of the documents which it generates and of the checks to be carried out no longer depends solely on the customs administration but also on satisfactory compliance by economic operators with the obligations by which they are bound.
På samme vis har den manuelle behandling af forsendelsesdokumenterne mellem de forskellige toldadministrationer skabt en uholdbar situation, hvorved en af ordningens væsentligste begrænsninger kommer frem, eftersom disse midler viser sig at være utilstrækkelige til effektivt at håndtere de mere end 18 mio forsendelser og 3 mio TIR-carneter, der årligt behandles i Den Europæiske Union.
The manual handling of transit documents between the various customs administrations had led to an untenable situation, which demonstrates one of the main limitations of the system since the available resources are unable to handle efficiently the more than 18 million transit forms and 3 million TIR carnets which are issued each y«;ar in the European Union.
Det bør bemærkes, at hver forsendelse kræver mindst tre postforsendelser, nemlig fra afgangstoldstedet til det nationale, centrale toldkontor, fra sidstnævnte til ankomstlandets centrale toldkontor og sluttelig derfra til ankomsttoldstedet.
It should be borne in mind that each transit operation requires at least three document dispatches : from the customs office of departure to the central customs office of the individual Member State, from the latter to the central customs office of departure and from the latter to the individual customs office of departure.
Den fremtidige bekæmpelse af uregelmæssighederne på forsendelsesområdet kan ikke alene baseres på medlemsstaternes gode vilje til at udføre deres kontroller.
In future, action to prevent transit irregularities cannot be based solely on the willingness of the Member States to carry out checks.