natgillin/translations-raw huggingface dataset:
I hovedparten af tilfældene er årsagen til den konstaterede svindel imidlertid, at varerne er udført fra Danmark og angiveligt ankommet til slutdestinationen og behørigt afstemplet pi toldmodtagerstedet, hvorefter T­dokumentets eksemplar 5 herefter er returneret ül de danske toldmyndigheder.
The transit system offers, in the view of the Danish Freight Forwarders' Association, many advantages for a community with a very complex economy and the Association believes that it is improbable that the EU system in general, and business in particular, could achieve the full benefits of an integrated single market without the EU transit system.
Imidlertid har det på et meget sent tidspunkt kunnet konstateres at, de benyttede luldsicmplcr enten er forfalskede eller, at der er blevet benyttet stjålne toldstempler.
For business, the EU transit system is also vital for the integration of the Central and Eastern European countries into the EU and for the trade flows which are the natural consequence of the new departure in the Eastern European countries.
De to angivne former for svindel er naturligvis alene udtryk for en hovedtendens, og det ex vel kun fantasien, der sætter grænser for andre muligheder for at gennemføre svindelen.
In the view of the Danish Freight Forwarders' Association there is no tenable alternative to the present EU transit system.
Når det fra foreningens side har været hævdet, at den primære årsag til. at svindlen overhovedet kan opstå, er, at myndighederne reagerer alt for sent, skal dette ses 1 sammenhæng med gennemførelsesbestemmelsernes artikel 356, stk. 2, hvoraf fremgår "bestemmelsesstedet forsyner eksemplarerne af T-l dokumentet med påtegning om eventuel foretaget kontrol, og returnerer straks eet eksemplar ril afgangstedet og beholder det andet eksemplar".
After the introduction of the single market on 1 January 1993 it is inconceivable that anyone could require payment of duties and charges on the basis of systematic monitoring of access to the Community, since monitoring of this kind would result in an accumulation at the external frontiers and in particular at the road transit points in Central Europe.
Efter Dansk Speditørforenings opfattelse kan hovedproblemerne sammenfattes som følger:
As mentioned above, there were no practical problems with the transit system in the years from 1973 to 1993.
Manglende samarbejde mellem EU, de nationale toldmyndigheder og erhvervslivet
As a consequence of the introduction of the EU's internal market, there was a removal of the previous customs formalities at the national frontiers and a removal of the previous monitoring measures.
Forskellig administration af gældende bestemmelser inden for EU.
The lack of harmonization of customs duties and charges in the individual EU countries is a significant contributory factor to the fraud which has now been ascertained.
- undersøgelsesproceduren vedrørende uafsluttede forsendelser indledes for sent - undersøgelsesprocedureme er uden prioritering - manglende agtpågivenhed hos brugerne af ordningen
In the view of the Danish Freight Forwarders' Association the main reason for the fraud which has been ascertained is, however, the lack of cooperation between the national customs authorities and the concomitant lack of practical implementation in practice of the rules which came into force after the creation of the single market.
Som anført ovenfor findes der ikke, efter indførelsen af EU's indre marked, kontrolforanstaltninger, der reelt kan modvirke den nu konstaterede svindel.
As mentioned above, it is the view of the Danish Freight Forwarders' Association that the main cause of the problems ascertained must be ascribed to the establishment of the single market, in connection with the related lack of the ability of the authorities to operate the rules which came into force on 1 January 1993.
Efter Dansk Speditørforenings opfattelse må der således i EU-systemet Iværksættes muligheder for at foretage ad hoc undersøgelser af de transporter der gennemføres således at det kan konstateres hvorvidt transporten gennemføres, i henhold til forsendelsesdokumentets ordlyd.
This point of view is best documented by the fact that, before 1993, no problems were ascertained with transport consignments within the EU, and that these first arose after the removal of the previous customs formalities.
Der bør sættes tilstrækkelige ressourcer af hos de nationale myndigheder til at gennemføre en umiddelbar undersøgelse og fortoldning af varerne ved ankomst til modtagertoldstedet
If we consider the fact that, at the same time, the establishment of the EU's single market was not accompanied by tighter administrative practices on the part of the authorities, the inevitable result is that criminal elements exploiting the lack of intervention by the authorities for their own gain.
3.2i Mandende samarhetrif mellem KU. nationale toldmyndighed«- ™ prhvervritver
In the Danish Freight Forwarders' Association we did not ascertain any problems with the system before 1995.
Et af de gennemgående problemer er efter foreningens opfattelse, at etableringen af EU's indre marked er sket udelukkende som en politisk proces uden hensyntagen til at der samtidig med etableringen af det intire market! skulle løses en række praktiske problemer som opstod i konsekvens af indførelsen af det indre marked
At present the Association has 10 cases of fraud involving transport operations, and of these 10, five involve alcohol or cigarettes and the other five concern the transport of 'refund' goods.
Efter foreningens opfattelse har der, hverken fra politisk side eller embedsmands hold i kommissionen, været en tilstrækkelig viden om de afledede problemer, der fulgte med etableringen af det indre marked.
We in the Danish Freight Forwarders' Association have carried out an examination of the causes of the fraud.
Dansk Speditørforening har på nationalt plan flere gange opfordret de danske myndigheder til et urt samarbejde med henblik på i fælles interesse at løse problemerne.
In some of the cases fraud took the form of exporting the goods from Denmark without them ever arriving at any subsequent point in time at the destination stated on the Τ document.
Dette medfører at den praktiske mulighed for at løse problemerne umuliggøres.
The security systems are inadequate following the establishment of the EU single market.
De pågældende myndigheder burde på et väsentligt tidligere tidspunkt have grebet ind eventuelt i form af etablering af en task force­gruppe til undersøgelse af uregel­mæssighederne.
There is a lack of cooperation between the EU, the national customs authorities and business.
Uagtet dette møde har de danske myndigheder ikke på noget tidspunkt informeret de organisationer, der foretager forsendelse under EU's forsendelsesordning om den tiltagne tendens til svindel med transporter.
The regulations are administered in different ways in the EU.
Dette har betydet, at der eksempelvis ikke fra Dansk Speditørforenings side i tide har kunnet foretages de nødvendige informationer til brugerne af ordningen, og har således været medvirkende årsag til at en række daaske firmaer efterfølgende er blevet involveret i svindelsager.
Poor, slipshod processing by the authorities accumulation of unprocessed documents late return of copies to be returned the investigation procedure for undischarged consignments is started too late no order of priority given to investigation procedures lack of vigilance on the part of users of the system.
Efter Dansk Speditørforenings opfattelse udgør blandt andet den forskellige administra­tion, der finder sted inden for EU, et af hovedproblemerne i samarbejdet mellem myn­digheder og erhvervslivet.
As mentioned above, since the introduction of the EU single market there have been no monitoring measures that can counteract the fraud ascertained.
Som anført tidligere fremgår det af gennemførelsesbestemmelsernes artikel 356, at myndighederne er forpligtet til på modtagertoldstedet straks at returnere eksemplar 5 i T­dokumentet.
In the view of the Danish Freight Forwarders' Association, the EU system must therefore include ways of carrying out ad hoc investigations of transport operations carried out, in such a way as to ascertain to what extent the transport is being carried out in accordance with what is stated on the transit
+352 4300 2631î# 8 gennemførelsesbestemmelsernes artikel 356, stk. 2, om straks at returnere det omhandlede dokument til tuldafgangsstedet
In the Association's view there was not enough knowledge of the problems resulting from the establishment of the single market, either on the part of the politicians or on the part of the team of officials in the Commission.
Når myndighederne administrativt og i strid med bestemmelserne endvidere har indført en administrativ rykkerprocedure, kan dette kun tages som udtryk for manglende tillid til systemet samt dårlig forvaltning af gældende lovgivning.
At national level, the Danish Freight Forwarders' Association has on several occasions called on the Danish authorities to cooperate closely with a view to solving problems in the interest of all concerned.
Det er efter Dansk Speditørforenings opfattelse åbenbart, at såfremt myndighederne de facto efterlevede kravet om aifjlks at returnere dokumenterne, ville en markant del af den nu konstaterede svindel blive undgået, idet særligt det tidsmæssige perspektiv er af afgørende betydning.
However, we in Denmark have to admit that at no time have the authorities shown any form of willingness to discuss common problems: on the contrary the authorities have bureaucratically insisted that it is not a national matter, but a matter that can only be discussed in Brussels.
Efter foreningens opfattelse foretages der endvidere ikke den nødvendige prioritering af rie undersøgelsesprocedurer, der skal gennemføres for at konstatere, hvorvidt en transport er korrekt afsluttet
The Danish Freight Forwarders' Association is very surprised at the extent of the fraud considering the fact that both the central EU authorities and the national customs authorities were aware at an early stage of the trend towards considerable irregularities.
Efter foreningens opfattelse burde der således, dels på modtagertoldstedet dels på afgangstoldstedet, foretages en selektiv vurdering af, hvilke transporter der særligt skal undersøges, hvorved bemærkes, at specielt sensitive transporter omhandlet 1 gennem­førelsesbestemmelsernes bilag 52 bør prioriteres betydeligt højere end ikke­sensitive varer.
The authorities concerned should have acted much earlier by establishing a task force to investigate irregularities.
I de tilfælde hvor Dansk Speditørforening efter ca. 3 måneder modtager advi« fra de danske toldmyndigheders side iværksættes der fra foreningen side en umiddelbar under­søgelse af årsagen til at en eventuel transport ikke ses afsluttet
To illustrate this, it came to the Danish Freight Forwarders' Association's notice that the Danish customs and tax authorities had held a meeting in February 1995 with the EU Court of Auditors at which the discussion centred on the increased fraud.
Denne undersøgelse foretages dels ved at der mundtligt og skriftligt sker en anmodning til den pågældende virksomhed om at undersøge og dokumentere, at transporten er afsluttet og at dette er sket korrekt Herudover tager Dansk Speditørforening direkte kontakt til det angivne toldmodtagersted med anmodning om fremsendelse i kopi af det afstemplede eksemplar 5.
In spite of this meeting the Danish authorities did not at any time inform the organizations that undertake transport operations under the EU transit system of the increased trend towards fraud in connection with transport operations.
I mere end 98,5% af de tilfælde hvor Dansk Speditørforening af de danske myndigheder bliver orienteret om at en transport ikke ses korrekt afsluttet må vi imidlertid konstatere, at forsendelsen er korrekt afsluttet men at de administrative procedurer mellem de nationale myndigheder blot ikke fungerer, idet dokumentet enten fortsat befinder sig på toldmodtagerstedet eller ikke er registreret på toldafgangsstedet.
This meant, for example, that the Danish Freight Forwarders' Association was unable to provide users of the system with the necessary information in time and this was thus a contributory factor in the ensuing involvement of a number of Danish firms in fraud cases.
Som anført tidligere føler Dansk Speditørforening ikke, at vi i tide har modtaget en til strækkelig orientering fra de danske myndigheders side om problemerne under EU's forsendelsesordning.
Although it must be clear to everyone that the expression without delay must be seen as an unconditional requirement to return the form after reception at the customs station, we in Denmark have noted that a large number of demands are made 10-11 months after the departure of the transport from Denmark.
Siden Daask Speditørforening i sommeren 1995 blev gjort bekendt med ordningens problemer, har der løbende været udsendt cirkulæreskrivelse fra foreningen til brugerne af ordningen om at udvise den fornødne agtpågivenhed, herunder med forslag til iagttagelse af sikkerhedsprocedure i form at kendskab til den benyttede transportør, viden og kendskab til modtager af varerne samt en umiddelbar opfølgning på transportens afslutning.
There is also the fact that the Danish customs and tax authorities, to the best knowledge of the Danish Freight Forwarders' Association, have introduced a practice whereby it is only after three months that the Danish customs authorities write to the principal or send a reminder to the office of destination and that this procedure is followed up by a further written reminder after four, six and then eight months: it must be clear from this that even the national customs authorities are incapable of respecting the implementing provision in Article 356(2) that the processed document should be returned to the customs station of departure without delay.
Herunder har der i regi af Dansk Speditørforening været afholdt en lang række møder, hvorunder problemerne er præciseret samt med opfordring til at være varsom med transporter særligt at sensitive varer.
If the authorities have also introduced an administrative reminder procedure in breach of the provisions, this can be taken as a lack of confidence in the system and poor administration of the legislation in force.
Det er Dansk Speditørforenings opfattelse at alene denne rådgivning har medført et ikke ubetydeligt fald i tilfælde af svindel med varer, der er afgået fra Danmark.
In the Danish Freight Forwarders' Association's view it is evident that if the authorities had in fact respected the requirement to return the documents without delay, a significant proportion of the fraud which has now been ascertained would have been avoided since the time factor is of particularly decisive importance.
Som anført indledningsvis er der efter Dansk Speditørforenings opfattelse intet holdbart alternativ til den eksisterende EU-forsendelsesordning.
In the Association's view there is also a lack of necessary designation of priorities to the investigation procedures to be carried out in order to ascertain whether a transport operation has been properly concluded.
Fra kommissionens side har det været fremført at de opståede transiteringsproblemer må anses for udelukkende at være et erhvervsproblem for transportsektoren og at det i den forbindelse må være transportsektoren, der sikrer, at transporter kan gennemføres på forsvarlig vis.
In the view of the Association there should be, both at the customs office of destination and at the customs office of departure, a selective assessment of which transport operations should be specially investigated, and here it should be noted that particularly sensitive consignments as described in Annex 52 to the implementing provisions should be given much higher priority than nonsensitive goods.
Efter Dansk Speditørforenings opfattelse er det i den forbindelse afgørende at slå fast, at de tilfælde af svindel der er konstateret i Danmark alle kan henføres til kategorien "udefra kommende kriminalitet".
In those case where the Danish Freight Forwarders' Association has not received notification from the Danish tax authorities after about three months, the Association implements an immediate investigation into the reasons why a particular transport operation cannot be deemed concluded.
Der er således ikke belæg for at hævde at den konstaterede svindel kan henføres til et bestemt erhverv, men må i stedet betragtes som et alvorligt samfundsmæssigt problem.
This investigation takes the form of an oral and written request to the company concerned to investigate and document the conclusion of the transport operation,
16:49 Pg: 18 +352 4300 2631î#10 ί & κ reçu de : 33¿b445i l4'85/9b SENDER : XEROX 7021 TELEFAX Î14- 5-86 5 15:46 î DK SPEDITOER FOREN.-» ^ for brugerne af forsendelsesordningen at følge forsendelsen fra afgangstoldstedet til modtagertoldstedet.
and that this has been done properly. The Danish Freight Forwarders' Association also makes direct contact with the customs office of destination indicated, with a request for dispatch of a copy of the stamped copy 5.
imidlertid er det efter Dansk-Speditørforenings opfattelse tvivlsomt hvorvidt et sådant system kan indføres og implementeres tilstrækkeligt hurtigt idet de seneste indikationer fra DG XXI tyder på, at dette tidligst kan ske i 1998/1999.
In more than 98.5% of the cases in which the Danish Freight Forwarders' Association is told by the Danish authorities that a transport operation has not been concluded properly, we have nevertheless been able to ascertain that the shipment was properly concluded but that the administrative procedure between the national authorities was not functioning, as the document was either still at the customs station of destination or had not been registered at the customs station of departure.
Efter Dansk Speditørforenings opfattelse bør det derfor allerede nu. med ganske kort varsel, pålægges de nationale myndigheder at medvirke til et informationssystem, hvor myndighederne på afgangstoldstedet løbende informerer modtagertoldstedet, eventuelt per tetefax, om transporter af steriigt sensitive varer, således at denne gruppe af varer overvåges nøje under transportforløbet.
The Association's view is that it is clear that a large part of the fraud now ascertained can be prevented simply by providing adequate information about the dangers and risks of carrying out transport operations.
Dansk Speditørforening har under forhandlingerne med de danske told- og skattemyndigheder tidligere foreslået en sådan model, hvilket imidlertid er blevet afvist begrundet med manglende ressourcer til gennemførelse af en kontrol henholdsvis medvirken til en opstramning særligt for såvidt angår transport med sensitive varer.
As mentioned above, the Danish Freight Forwarders' Association does not feel that we have received sufficient information in time from the Danish authorities about problems with the EU transit system.
Såfremt en procedure med telefaxmeddelelse fra afgangstoldstedet kan effektueres vil det herefter være muligt for modtagertoldstedet at reagere, såfremt transporten ikke er ankommet til modtagertoldstedet Inden for den forventede transporttid, der maksimalt andrager 35 dage inden for fællesskabets grænser.
Since the Danish Freight Forwarders' Association became aware of the problems of the system in summer 1995, the Association has continually mailed circulars to users of the system to tell them to display the necessary vigilance, with proposals for complying with the safety procedures and recommending acquaintance with the transporters used, knowledge and acquaintance of the recipients of the goods and immediate follow-up regarding the conclusion of the transport operation.
Modtagertoldstedet skal herefter være forpligtet til, såfremt transporten ikke er frembudt ved bestemmelsesstedet, sjrjkji at reagere over for afgangstoldstcdets myndigheder.
In this context a whole series of meeting has been held under the auspices of the Danish Freight Forwarders' Association, at which the problems have been defined and those present have been called on to be careful about transport operations particularly of sensitive goods.
Indførelsen af et on-line computer-system er efter foreningens opfattelse en forholdsvis enkelt teknisk løsning, idet systemet er baseret på kendt teknologi.
As mentioned at the outset, the Danish Freight Forwarders' Association believes that there is no tenable alternative to the existing EU transit system.
Når det samtidig tages i betragtning, at det fra kommissioncai side er anført, at de beløb fællesskabet og de nationale myndigheder unddrages om året tælles 1 milliarder ECU må det efter foreningens opfattelse være muligt at finde de nødvendige økonomiske ressourcer til hurtigt at indføre et on-line system.
The Commission has suggested that the transit problems that have arisen should be regarded as a business problem for the transport sector alone and that, in this case, it is up to the transport sector to ensure that transport operations can be carried out properly.
Indførelse af et on-line computer-system er imidlertid ikke tilstrækkeligt til at hindre enhver form for kriminalitet, men må indføres samtidig med at der pålægges de nationale myndigheder ensartede regler i behandlingen af transittransporter.
The view of the Danish Freight Forwarders' Association is that it is of crucial importance here to make it clear that the cases of fraud ascertained in Denmark can all be classed 'criminality originating in other countries'.
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There is therefore nothing to support the claim that the fraud ascertained can be ascribed to a certain branch of industry: instead, it must be seen as a serious social problem.
C. Nedsættelse af sagsbehandlingstiden
A. Cooperation between the national authorities
Ifølge EU's Anti­Fraud Coordination Unit, UCLAF, har denne i en skrivelse af 5. december 1995 (JC3P/MMC/evD(93)4243) fremsat 17 forslag til en effektivisering af transiteringssystemet
The Danish Freight Forwarders' Association believes that a crucial breakthrough could be achieved by introducing an on-line computer system between the national authorities with access for those using the transit system to enable them to track a consignment from the customs office of departure to the customs office of destination.
Efter Dansk Speditørforenings opfattelse er der en række af disse punkter, der med fordel kan medvirke til en forbedring af sikkerhedsprocedurerne ved gennemførelse af trans­porter.
However, the Danish Freight Forwarders' Association doubts whether such a system could be introduced and implemented rapidly enough, since the latest indications from DG XXI are that this could only take place in 1998/99 at the earliest.
imidlertid er det efter foreningens opfattelse uheldigt, når UCLAF foreslår, at de nuværende adviseringsregler udviddes fra maksimalt 12 måneder til en frist på op til 3 ar for advisering af den hovedf orpligtede.
The Danish Freight Forwarders' Association therefore believes that the national authorities should be obliged now, at quite short notice, to collaborate on an information system under which the authorities at the customs office of departure keep the customs office of destination informed, perhaps by fax, of transport operations of a particularly sensitive nature, so that this category of goods can be closely monitored during transport.
Efter Dansk Speditørforenings opfattelse er dette udtryk for en manglende vilje hos myndighederne til at medvirke til en waning af problemerne idet der blot er tale om en forlængeise af sagsbehandlingstiden, der absolut ikke er udtryk for en vilje til en effektiv og struktureret sagsbehandling.
In negotiations with the Danish customs and tax authorities, the Danish Freight Forwarders' Association has already proposed such a model: however, it was rejected on the grounds of lack of resources for the implementation of monitoring or cooperation, particularly with regard to the tightening up of transport operations involving sensitive goods.