natgillin/translations-raw huggingface dataset:
I deførste ti år af Fællesskabets eksistens udviklede Toldunionens eksterne og interne side sig parallelt.
To compensate for such fluctuations the Community uses a system based on Council Regulation (EEC) No 974/71 of 12 May 1971,lwhich by either levying or paying out a sum of money aims to raise or lower the price of imports in a particular Member State.
Indførelsen af FTT og afskaffelsen af told og kvantitative restriktioner skete i samme tempo.
These sums are known as monetary compensatory amounts and at the moment they are used in all Member States but Denmark, as well as for Benelux internal trade.
I dag synes det dog at stå klart, at medens der næppe mere kan gøres lette fremskridt med hensyn til told mæssig integration, viser gennemførelsen af varernes frie bevægelighed mellem medlemsstaterne sig at være et mere ambitiøst og vanskeligt mål end opbygningen af Toldunionen over for omverdenen.
When an MCA is levied the effect is the same as if it had been a customs duty, an impression backed up by the procedural methods used.
Derfor kan man ikke altid anse de interne aspekter af Toldunionen, sådan som den findes, for at være resultater, der er endeligt opnåede, men de må snarere ses som del af en udvikling, der ikke er afsluttet.
From a historical standpoint it could be said that MCAs simply replaced customs duties between the Member States, a mere eighteen months after duties were finally phased out over the transitional period.
Disse interne aspekter afspejles ikke blot i beskrivelsen af de forskellige situationer, men også i de nuværende og fremtidige dynamiske faktorer, som ligger i dem, og som vil blive sat i gang i det omfang, Fællesskabets institutioner inden for rammerne af deres kompetence tager dem op til behandling.
The Court of Justice was in fact called on to say whether the system was compatible with the principle of free movement of goods ; it held that it was,2but only because MCAs were preferable to the problems that would otherwise arise for the Community in the agricultural sector in the form of the collapse of the intervention price system and deflection of trade.
I — Iværksættelsen af fællesskabspræferencen
(3) Measures taken under Article 115 of the Treaty
Hvis Rom-traktaten gav fællesskabspræference, dvs. fordelen ved fjernelse af told og kvantitative restriktioner, alene til varer med oprindelse i medlemsstaterne, ville Toldunionen ikke være meget forskellig fra en frihandelszone af en type som Stockholm-konventionen af 4. januar 1960 (EFTA).
In addition to disparities in the realms of indirect taxation and monetary fluctuations, the fact that there is not yet a comprehensive common com­mercial policy can create impediments to trade between the Member States. Article 115 of the Treaty provides that the Commission may authorize a Member State to take protective measures in respect of non-Community goods in free circulation in another Member State.
Det er rigtigt, at i en toldunion såvel som i en frihandelszone er de varer, som bevæger sis fra en
The measures in question can range from surveillance to a decision to 'exclude the goods concerned from
Frie varebevægelser i Fællesskabet medlemsstat til en anden, for størstedelen varer med oprindelse i disse.
Community treatment', in other words to place goods imported from another Member State on the same footing as goods directly imported from outside the Community.
Ikke desto mindre er forholdet det, at når det drejer sig om varer, der ikke har oprindelse deri, vil deres bevægelse mellem medlemsstaterne i en frihandels­zone, i betragtning af, at der ikke findes en fælles toldtarif udadtil, ikke være lettet på nogen måde.
The denial of Community preference that this entails is compatible with the Treaty only if specifically authorized by the Commission under Article 115. In the 1970s the Commission confined its controlling function to the most drastic measures only, the exclusion from Community treatment.
At der allerede er betalt told af en fremmed vare i en medlemsstat A i frihandelszonen hindrer ikke, at den, når den indføres til en medlemsstat Β i denne zone, på ny belægges med told, som kommer til anvendelse i denne stat.
The whole gamut of surveillance measures, including the requirement to produce import documents or origin certificates, was left to the discretion of the Member States.
Denne situation, som for tredjelandsvarer medfører risiko for mange og på hinanden følgende toldopkrævninger under deres bevægelser igennem zonen, vil kun kunne undgås ved toldformaliteter af den art, som er knyttet til en ordning om transit eller midlertidig indførsel, og som i givet fald skal opfyldes i hver af frihandelszonens medlemsstater.
But now, following a ruling by the Court of Justice,1the Commission reserves the right to regulate Member States' requirements re garding import documents and will impose tighter conditions on what evidence can be demanded in support of origin claims.2
Ved i traktatens artikel 10 med hensyn til disse at gå ud fra begrebet varer, som frit kan omsættes, og ved at udstrække fællesskabspræ­ferencen til at omfatte disse varer, har man, hvad angår deres bevægelighed i Fællesskabet, fjernet enhver differentiering mellem varer med eller uden oprindelse i Fællesskabet.
One precondition for the application of this Article is that there should be differences between measures of commercial policy applied by the Member States, owing to the lack of a comprehensive common commercial policy.
For at opnå status som vare i fri omsætning skal en udefra kommende vare blot én gang for alle have været fortoldet med betaling af den eventuelt påhvilende told. Ved således fuldt ud at realisere de fordele, som skyldes, at der kun findes én tarif udadtil, har Fællesskabets Toldunion befæstet et betydeligt skelsættende element i forhold til en frihandelszone, hvor den enkelte medlemsstat selv bestemmer sin toldordning udadtil og sin handelspolitik.
However, this condition is held by the Commission to be fulfilled3even where there are common rules for imports from non-Community countries, as there are for textiles (Council Regulation (EEC) No 3059/78 of 21 December 1978),4 when the quantitative limits have been split into national quota shares to avoid over-concentration in particular regions of the Community.
Ifølge artikel 10, stk. 2. pålægges det Kommissionen straks at fastlægge formerne for det fornødne administrative samarbejde.
(4) National rules falling within Article 36 of the Treaty
Det anførtes endog, at der skulle tages hensyn til nødvendighe­den af i videst muligt omfang at begrænse de formalitetskrav, der stilles til handelen.
Every Member State has laws to protect essential non-economic interests such as public morality, public order or security, human, animal and plant health, national treasures with artistic, historic or archaeological value and industrial or commercial property.
Herved gøres det klart, i hvilken ånd traktaten ønskede, at man tilstræbte, at der straks fra begyndelsen organiseredes frie varebevægelser inden for Fællesskabet.
The application of these laws to imported products obviously results in impediments to free movement, particularly since the requirements vary from one Member State to the next, but Article 36 permits their application to trade between Member States on certain conditions.
Forskelligheder, som medfører hindringer
Possible approaches for a Community policy on the simplification of procedures and formalities
De nærmere bestemmelser vedrørende anvendelsen af dette system har været genstand for mange tilpasninger, og det består endnu inden for rammerne af fællesskabsforsendelse i form af dokumentet Τ 2 L ').
The compilation of trade statistics on goods moving between Member States is not in itself evidence of internal disparities, but because it is carried out so systematically it has remained one of the major hindrances at internal frontiers, a hangover from pre-Community days when the data were compiled as part of the future Member States' foreign trade statistics.
Det kan dog være et spørgsmål, om kravet om bevis for, at en vare er fællesskabsvare, endnu er nødvendigt i samhandelen mellem Fællesskabets medlemsstater, når Fælles­skabet gennem selve ordningen vedrørende fællesskabsforsendelse kan be­nytte en fremgangsmåde for varers forsendelse under toldkontrol, som gælder for varer fra tredjelande2).
But in an integrated Community there is no reason why statistics should necessarily he collected at internal frontiers.1 To this extent statistical monitoring resembles VAT collecting at frontiers, and indeed these two administrative tasks are often used as excuses for each other's continued existence.
Sådanne varer, som hverken har oprindelse i Fællesskabet eller er overgået til fri omsætning, udgør kun en meget lille del af den samlede varehandel inden for Fællesskabet.
Ill — Possible approaches for a Community policy on the simplification of procedures and formalities
Det må således slås fast, at kun en meget lille del af samhandelen inden for Fællesskabet nødvendigvis skal finde sted under toldkontrol i henhold til ordningen for fællesskabsfor­sendelse.
Given the scale of the internal impediments that still exist, it is up to the Community institutions to take the initiative.
Fællesskabsvarerne kan identificeres som sådanne, uden at dette behøver at godtgøres ved noget særligt dokument, da der kun findes disse to varekategorier i omløb.
If they are to conduct an active policy in this sphere they will have to exploit to the full such room for manoeuvre as they have, but it is a challenge they cannot refuse if they are to retain any credibility in the eyes of a public which is sensitive to problems of this kind.
Kravet om et Τ 2 L dokument til godtgørelse af, at det drejer sig om en fællesskabsvare, synes at være en overflødig formalitet ved grænserne mellem medlemsstater og bør derfor tages op til fornyet overvejelse på baggrund af traktatens artikel 10, stk. 2, hvori det bestemmes, at formerne for det administrative samarbejde skal tage hensyn til nødvendigheden af i videst muligt omfang at begrænse de formalitetskrav, der stilles til handelen.
Rather than taking the status quo at the end of the transitional period as the summit of achievement, it should be regarded merely as a springboard for attaining greater freedom of movement in line with present possibilities.
Derigennem kunne der gives udtrykket fællesskabspræference en ny betyd­ning.
Any such Community policy would have to be based on the following lines of approach : (i) implementation of Treaty provisions ;
II — Forskelligheder, som medfører hindringer
(ii) elimination of disparities byfurthering alignment within the Community ; (iii) fuller administrative cooperation.
I samhandelen inden for Fællesskabet er fjernelsen af told og kvantitative restriktioner endeligt gennemført efter udgangen af overgangsperioden, efter at dette forhold var blevet virkeliggjort allerede den 1. juli 1968 for varer, som
While each separate policy measure within such a framework is aimed at a specific goal, their consequences will interact on a wide front and call for intensive coordination.
Fællesskabets interne grænser.
As emerges clearly from the seventh recital of Council Regulation (EEC) No 1736/75 of 24 June 1975 (OJL 183 of 14.7.1975).
Frie varebevægelser i Fællesskabet ikke var omfattet af den i traktatens bilag II gengivne liste1).
Free movement of goods within the Community
Medlemsstaternes budgetter er i forskellig, men altid væsentlig grad afhængige af indtægter fra deres indirekte skatter. Disse afgifter rammer specifikt forbruget af visse varer som tobak, spiritus og olieprodukter eller lægges mere eller mindre ensartet på samtlige varer, som forbruges i en medlemsstat, som det er tilfældet med merværdiomsætningsafgiften (moms). En medlemsstat ville ikke kunne fritage importerede varer for disse generelle beskatninger uden at fremkalde alvorlige konkurrenceforvridninger for sine egne producenter.
Although by and large the importance of certain Treaty provisions for the elimination of the obstacle tofree marketing of Community-made goods in all Member States was clearly apparent right from the birth of the common market, the practical impact of these principles in terms of procedures and formalities at national boundaries began to be discussed only from the end of the transitional period with the development of the case law of the European Court of Justice.
Men selv om strukturerne i disse afgifter efterhånden harmoniseres, er deres satser stadig ret forskellige, skønt der kan noteres en vis konvergens med hensyn til momsen i flere medlemsstater.
Moreover, Article 2 of the proposal stipulated that it did not apply to formalities relating to the levying of charges having equivalent effect to customs duties or other charges of any kind, nor to those concerned with the placing of goods under customs or fiscal arrangements, nor, a fortiori, to procedures relating to the supervision of these formalities.
Stillet over for sådanne forskelligheder ser den enkelte medlemsstat en væsentlig interesse i også at anvende sit interne afgiftssystem på varer, som indføres fra andre medlemsstater.
A few years later the Court of Justice, on the other hand, made it quite clear that, when it came to the implementation of Treaty provisions, it had no intention of averting its eyes from formalities and procedural practices operating at the frontiers between Member States.
I Rom-traktatens almindelige opbygning erkendes denne interesse, idet der gøres en undtagelse fra forbudet mod at opkræve afgifter med tilsvarende virkning som told (art. 12 ff.), når interne afgifter systematisk rammer indenlandske og indførte varer efter samme kriterier2).
2 The Court has also stated, in another judgment given in the same context,3that 'the levying of such a charge, however small, together with the administrative formalities which it occasions, constitute an obstacle to the free movement of goods'. The stress laid by the Court on formalities and other obstacles is all the more striking in that at the outset Articles 12 et seq. of the Treaty referred purely to pecuniary charges affecting trade.
Det er imidlertid et spørgsmål, om traktaten ved at opstille denne garanti for medlemsstaternes interne afgiftssystemer også under ét siger god for de nær mere regler for kontrol og opkrævning og forformaliteterne, således som de for tiden praktiseres med hensyn til vareudvekslingen inden for Fællesskabet.
But other Treaty provisions deal with formalities and procedures not involving pecuniary charges: Articles 30 et seq., which prohibit measures having equivalent effect to quantitative restrictions, an area in which the Commission's attitude, while showing little development during the transitional per iod, has since become bolder under the influence of the Court.
') Rådets beslutning af 26.7.1966 — EFT L 165 af 21.9.1966, s. 2971.
In Directive 70/50 of 22 December 19694(based on Article 33(7) of the Treaty), the Commission could still affirm (third recital) that the formalities to
79 bevisdokumenter, udregning og opkrævning af beløbet), endnu i vidt omfang er uændrede og i dag benyttes ved opkrævning af moms eller andre for brugsafgifter.
79 which imports were subject did not as a general rule have an effect equivalent to that of quantitative restrictions.
En sådan praksis kan, hvad moms angår, synes for vidtgående, når den sammenholdes med den smidige fremgangsmåde, der allerede benyttes i samhandelen mellem Benelux-landene.
The compatibility with the Treaty of a specific formality such as import licensing or other authorization had to be assessed in the context of protective action which could be authorized under Article 115.
Her finder opkrævningen af moms ikke mere sted i anledning af og i sammenhæng med proceduren ved grænse overgangen mellem f.eks.
A Commission Decision 71/202 of 12 May 19711permitted import licences or authorizations provided they were issued without delay for all quantities requested.
Belgien og Nederlandene, men indgår i behandlingen af importlandets interne transaktioner.
But a few months later the Commission was faced with a conflicting opinion from the Court, which held2 that in general Articles 30 and 34 of the Treaty precluded the application to intra-Community trade of a national provision which required, even purely as a formality, import or export licences or any other similar procedure.
Den eneste behandling, som på det nuværende udviklingstrin af Benelux-systemet endnu opretholdes, består i, at de indførte varer registreres ved hjælp af en kopi af fakturaen.
If any doubts remained as to the applicability of that principle to protective measures under Article 115 as well, they were swept aside by a Court judgment dated 15 December 1976.3
En tilsvarende tillempning af procedurerne og formaliteterne har endnu ikke kunnet gennemføres for de andre forbrugsafgifter på grund af, at de fungerer efter en struktur, som adskiller sig fra momsens.
Is it fair to assume that the Court's remarks, initially formulated in regard to import or export licences and other such requirements, apply equally to all procedures and formalities relating to intra-Community trade ?
Et andet klassisk eksempel på de økonomiske forskelle mellem medlemsstaterne, der kan give sig udslag i fysiske forhindringer ved grænserne, er de monetære udligningsbeløb.
First of all, the Court's definition of what constitutes a measure having equivalent effect to a quantitative restriction is extremely broad.
Udsving i valutakurserne har som bekendt til følge, at når en medlemsstats valuta opskrives, går prisen på de indførte varer ned, og omvendt når dens valuta devalueres, stiger prisen på de indførte varer. Dette forhold kan i princippet bæres i samhandelen, om ikke for andet så på grund af de gunstige virkninger på betalingsbalancen, som det kan medføre.
Any provision in a Member State which could directly or indirectly, actually or potentially, hinder trade within the Community must be taken to be such a measure.4 The Court then went on to apply these criteria to formalities other than licences, such as the requirement imposed in connection with measures under Article 115 that origin certificates be produced for imports of goods in free circula tion. s Indeed, the Court even extended the scope of Articles 30 et seq. to take in the penal clauses existing at national level to ensure compliance with prescribed formalities, holding that sanctions must not be disproportionate to the offence.
Det samme gælder imidlertid ikke, når det drejer sig om handel med varer, som kommer ind under et så følsomt system som Fællesskabets landbrugsmarked.
The case law leaves us in no doubt that all formalities and procedures applying to trade within the Community must comply with the principles laid down in Treaty Articles 30 et seq.
Udover visse tolerancemargener anses opskrivningen af en valuta for at være uacceptabel, da den virker for stærkt til skade for indtægterne for det pågældende lands producenter, medens en kraftig stigning i forbrugerpriserne i tilfælde af en devaluering også kan give anledning til problemer af politisk art.
The Commission gave a summary of this position in its written observations to the Court in Case 41/76, noting that customs clearance procedures would naturally also fall within the prohibition of measures having equivalent effect if their restrictive effect went beyond the extent necessary for the realization of the aim pursued.6
For at udligne sådanne forvridninger anvender Fællesskabet på grundlag af Rådets forordning (EØF) nr. 974/71 af 12.5.1971J) en mekanisme, som
The Commission's observation identified the impact of direct Treaty require ments in a manner which merits attention. Care was taken not to use Articles 30 et seq. simply to sweep away indiscriminately every formality or procedure
Disse monetære udligningsbeløb anvendes for tiden i alle medlemsstaterne, undtagen i Danmark og i Benelux-landene, for så vidt angår disses interne samhandel. Når de opkræves, har de en tilsvarende virkning som told, en opfattelse som bestyrkes af de anvendte procedurer og formaliteter.
Any such radical interpretation of the con­cept of 'measures having equivalent effect to quantitative restrictions' would hardly reflect the current state of European integration and would simply provide grist to the mill of those who consign the whole issue to the realms of 'harmonization' efforts and deny that Treaty provisions can have any direct effect on customs formalities and procedures in practice.
Når de ses i historisk sammenhæng med de frie varebevægelser i Fællesskabet, kan man sige, at disse beløb i virkeligheden har afløst tolden mellem medlemsstaterne kun 18 måneder efter, at den var afskaffet i løbet af overgangsperioden.
The Court steers a careful middle course between these two extremes, not attempting to abolish all obstacles at a stroke, particularly where they are based on legislation acknowledged to be of value, but insisting that the restrictive effect must always be in proportion to the legitimate aim pursued.
Det er værd at bemærke, at Den europæiske Domstol har udtalt sig om dette systems forenelighed med grundsætningerne for varernes frie bevægelighed. En sådan forenelighed er blevet godkendt ') med den begrundelse, at hvis de monetære udligningsbeløb ikke var indført, ville ulemperne for Fællesskabet (splittelse af interventionsprissystemet, fordrejning afhandelen) blive meget alvorligere for den pågældende sektor.
This concept of maintaining a sense of proportion in formalities and procedu­res has its basis in the second sentence of Article 36 of the Treaty (prohibiting 'disguised' trade restrictions), but the Court has not hesitated to apply the principle to cases falling outside Article 36, including measures in the context of Article 115.l Following this line of reasoning, there is no reason why the principle of due proportion should not apply to all formalities and procedures affecting trade between Member States, a conclusion explicitly stated by the
Ved siden af forskellighederne i den indirekte beskatning og svingningerne i valutakurserne er det den manglende fuldførelse af den fælles handelspolitik, som kan give anledning til hindringer i samhandelen mellem Fællesskabets medlemsstater. I henhold til artikel 115 kan Kommissionen bemyndige en medlemsstat til at træffe beskyttelsesforanstaltninger over for varer fra tredje lande, som frit kan omsættes i en anden medlemsstat.
'remain justified only in so far as they are necessary either for the implementation of the exceptions to free movement referred to in Article 36 of the Treaty ; or for the levying of internal taxation within the meaning of Article 95 of the Treaty when the crossing of the frontier may legitimately be assimilated to the situation which, in the case of domestic goods, gives rise to the levying of the tax ; or for transit controls ; or finally when they are essential in order to obtain reasonably complete and accurate information on movement of goods within the Community.
Denne beskyttelse kan gå lige fra indførelse af kontrolforanstaltninger med hensyn til sådanne varer til deres udelukkelse fra fællesskabsbehandling.
These residual controls must nevertheless be reduced as far as possible so that trade between Member States can take place in conditions as close as possible to those prevalent on a domestic market.'
Den er da ensbetydende med, at varen, som indføres fra en anden medlemsstat, hvor den var blevet bragt i fri omsætning, får samme stilling, som hvis den var direkte indført fra et tredje land.
(2) Policy measures to encourage greater convergence between the Member States
Den fortabelse af fællesskabspræferencen forde pågældende varer, som sådanne foranstaltninger medfører, er kun forenelig med traktaten, hvis den dækkes af en bemyndigelse fra Kommissionen i henhold til artikel 115.
Any policy on further integration of the common market must be underpinned by efforts to achieve greater 'convergence' of the Member States' economies.
Denne kontrolopgave havde Kommissionen i løbet af halvfjerdserne kun påtaget sig over for den strengeste form for hindring, nemlig udelukkelse fra fællesskabsbehandling.
Free movement of goods within the Community is hampered by the disparities which exist; by the same token, it is helped by moves towards convergence.