natgillin/translations-raw huggingface dataset:
Det er dog altid en forudsætning, at de pågældende produkter er frem stillet i en anden medlemsstat på reglementeret vis og i den sædvanlige kvalitet på markedet og at de markedsføres i dette andet land.
Firstly, they ensure that taxes levied on the consumption of goods traded in the common market (known as indirect taxes) are paid over to the right Member State, in other words the State where the goods are actually consumed (this is known as the destination principle).
Den endelige løsning på dette problem kan imidlertid kun nås gennem en tilnærmelse af de forskellige nationale bestemmelser og frem for alt af de mange forskellige tekniske standarder. Samtidig må udarbejdelsen af europæiske standarder intensiveres i de allerede eksisterende standardiseringskomitéer CEN (Den Europæiske Standardiseringsorganisation) og CENELEC (Den Europæiske Komité for Elektroteknisk Standardisering).
At the moment this is done by granting tax remission on exports.
Først når dette er sket, og det lykkes at til nærme de mange forskellige systemer til opkrævning af moms og forbrugsafgifter til hinanden, kan der tales om en gennemførsel af frie varebevægelser inden for EF.
In the end, of course, it is the consumer who foots the bill, as the tax is passed on. The system thus ensures that domestic and imported products in competition with each other receive roughly equal tax treatment.
Samtidig ville varekontrollen mellem medlemsstaterne kunne bortfalde.
Tax borders, then, are the inescapable price that has to be paid for this advantage.
Som allerede nævnt spiller det i denne forbindelse en afgørende rolle at begrænse forskel lene mellem medlemsstaterne, hvad angår beskatningen af varehandelen.
In the second place, tax borders play an important part in combating tax evasion and preventing the diversion of trade.
At der endnu i dag findes afgiftsgrænser skyldes frem for alt to ting: For det første sikrer de, at de afgifter, der opkræves på forbruget af de varer, der handles på det fælles marked (såkaldte indi rekte skatter), betales til den medlemsstat, der kan gøre krav på dem, dvs. til det land, hvor varen faktisk forbruges (det såkaldte princip om bestemmelseslande).
Without tax borders and the associated frontier controls, no check could be kept on whether goods had actually been exported.
Dette sker i øjeblikket ved en afgiftsgodtgørelse for de udførte varer.
This would open the way for unscrupulous dealers to declare goods as exports and claim a refund of national indirect taxes without actually going through with the transaction.
Når en i Tyskland fremstillet vare således eksporteres til Frankrig og forbruges der, får den tyske eksportør godtgjort de indirekte skatter, der skal betales af varen i Tyskland, medens den franske importør pålægges de tilsvarende franske afgifter.
They could then either pocket the money straight away or use it to undercut their competitors by selling the goods on the domestic market at a much reduced price.
I sidste ende er det dog forbrugeren, der kommer til at bære denne afgiftsbyrde, da afgiften væltes over på forbrugeren via salgsprisen.
If there were no border controls, even private individuals would be able to stock up on consumer goods wherever the tax rate was lowest and the goods therefore cheapest.
Dette system, der praktiseres i øjeblikket, sikrer, at indenlandske og indførte varer afgiftsmæssigt stilles tilnærmelsesvis lige i konkurrencen.
This would seriously distort trade and reduce traders' turnover — and hence also tax revenue — in high-tax countries, especially in border areas.
Den pris, der skal betales herfor, er afgiftsgrænsen, som er uundgåelig, når dette system anvendes.
In the present circumstances tax borders and the associated frontier controls are therefore essential.
For det andet spiller afgiftsgrænserne en vigtig rolle i forbindelse med bekæmpelse af skattesvig og er medvirkende til at forhindre, at handelen ledes ad nye veje.
Of course, this does not mean that a frontier-free system of taxation is impossible; but it does mean that the present system needs a radical overhaul to set the stage for the removal of tax borders.
Hvis denne afgiftsgrænse og den dermed forbundne grænsekontrol ikke fandtes, ville det ikke kunne kontrolleres, om en vare rent faktisk var blevet eksporteret.
If the objective of completing the single market by 1993 is to be achieved, resolute actions on this front must be a high priority.
Således ville der være fri bane for de sorte får blandt eksportørerne til at de klarere varer som eksportvarer for dernæst at gøre krav på godtgørelse af de nationale indirekte skatter.
Freedom of movement for workers is already largely a reality in the Community.
Denne økonomiske fordel kan forhandleren enten lade gå direkte i sin egen kasse, eller han kan bruge den til at udbyde de pågældende varer på hjemmemarkedet til en langt mere fordelagtig pris end hans konkurrenter for således at skaffe sig nogle afgørende konkurrencefordele.
The right of all Community nationals to equal treatment in terms of employment, wages and other working conditions within the Community, enshrined in the Treaties, was comprehensively covered in the 1968 Council Regulation on freedom of movement.
Også de private forbrugere ville uden grænsekontrol have haft mulighed for at dække sig ind med forbrugsgoder i det land, hvor disse er belagt med en lavere afgift og dermed er billigere.
In dividuals are guaranteed geographical and occupational mobility and a minimum level of social integration in the Member State where they choose to work.
Under de nuværende betingelser er afgiftsgrænserne og den dermed forbundne grænsekontrol derfor absolut nødvendige.
Geographical mobility encompasses a person's right to go to another Member State and remain there for the purposes of seeking or taking up employment.
Det betyder imidlertid ikke, at der ikke kan gennemføres et afgiftssystem uden grænser eller grænsekontrol, men det nuværende system må i bund og grund ændres for at skabe de nødvendige forudsætninger for at afskaffe afgifts-
At the moment the right of residence guaranteed under Community law is still only three months for someone seeking work in another Member State, whereas anyone with a job enjoys a guaranteed right of residence for five years, with a possible extension for a further five
grænserne.
years.
Skal det lykkes at få gennemført det fælles indre marked inden 1993, er det derfor yderst vigtigt at de afgørende skridt tages til at få tilvejebragt disse betingelser.
Under certain circumstances people may even stay on where they are after retirement; but there is no general right yet for pensioners to spend their retirement wherever they please.
Arbejdskraftens frie bevægelighed er allerede i stor udstrækning gennemført inden for EF.
National immigration authorities cannot refuse to grant someone the right of residence guaranteed under Community law (particularly on the grounds of public safety, order or health) except in extremely serious cases, and any such refusal can be challenged before the Court of Justice.
I Ministerrådets forordning fra 1968 om den fire bevægelighed er der fastsat omfattende bestemmelser om den i Traktaterne om oprettelse af Fællesskaberne garanterede ret til lige behandling afalle EF-borgere får så vidt angår beskæftigelse, aflønning og øvrige arbejdsvilkår inden for Fællesskabet.
The Commission's declared aim is to continue dismantling there maining restrictions on the right of residence until any Community national can live anywhere in the Community for as long as he or she wants.
EF-borgerne garanteres geografisk og erhvervsmæssig mobilitet samt et minimum af social integration i den stat, hvor de har valgt be skæftigelse.
Geographical mobility also means giving Community nationals an opportunity to better their situation by applying for jobs anywhere in the Twelve, and to help them do so the Community has set up an information exchange system.
Den geografiske mobilitet omfatter EF-borgernes ret til at tage til en anden medlemsstat og tage ophold der for at søge arbejde og påbegynde og udøve en beskæftigelse.
Occupational mobility covers people's pursuit of an occupation and their terms of employment and working conditions.
Ved afslutningen af den erhvervsaktive periode kan de pågældende under visse forudsætninger blive boende i den medlemsstat, hvor de sidst var beskæftiget.
Here again, nationals of other Member States may not be treated differently from local workers.
Der findes derimod for tiden endnu ingen almengyldig ret for pensionister til selv at vælge, i hvilken medlemsstat de vil til bringe deres otium.
They are, for instance, entitled to the same pay, free access to the labour market, admission to training establishments or retraining centres or to re-employment in the event of redundancy.
Indvendinger fra de nationale tilsyn med udlændinge mod opholdsretten i henhold til EF-bestemmelserne, særlig begrundet i den offentlige sikkerhed, orden eller sundhed, er kun i yderst tungtvejende tilfælde berettigede og er desuden underkastet EF-Domstolens kontrol.
Then there is social integration, which means the right of a worker to all the general social benefits which the host country offers. In other words, workers from other Member States are entitled to the same rights and privileges as local people when it comes to accommodation (including access to subsidized housing), trade union activity or social security assistance, for example.
Det er Kommissionens erklærede mål yderligere at afvikle de endnu eksisterende og påviste begrænsninger — vedrørende visse kategorier af personer samt tidsrummet for deres ophold — i EF-borgernes opholdsret for til sidst at nå frem til, at enhver EF-borger frit kan bestemme, hvor og hvor længe han/hun vil opholde sig inden for EF.
They and members of their families are entitled to all the subsistence allowances, student grants, maternity benefits or reductions on public transport or other public amenities that are normally available. Members of their immediate family (i.e. spouses and children) are also free to take paid employment or to work in a self-employed capacity, while children are entitled to general schooling and can enter into apprenticeships and vocational training on the same terms as local children.
Geografisk mobilitet betyder endvidere, at EF-borgerne får mulighed for at forbedre de res levevilkår, idet de kan søge alle stillinger inden for EF. I den forbindelse kan EF-borger ne gøre brug af det af Fællesskabet indførte system til formidling af stillingstilbud og -ansøgninger inden for Fællesskabet.
Lastly, Community regulations on social security guarantee employees and the selfemployed, including members of their families, adequate cover not only as regards family allowances but also in the event of illness, disability, occupational accident or disease, unemployment, death of a close relative, and old age.
Dette system, der endnu befinder sig på forsøgsstadiet, skal sætte EF-borgerne i stand til allerede på deres opholdssted at søge oplysninger om arbejdsmulighederne i den stat, hvor de har valgt at søge beskæftigelse, og i givet fald søge en stilling eller opgive den.
The point is above all to ensure that no one loses out or is penalized in terms of social security entitlements as a result of exercising the right to move freely within the Community.
løn, til reintegrering i arbejdslivet, adgang til uddannelsesstederne og omskolingscentrene eller genansættelse i tilfælde af arbejdsløshed.
This requires not only the equality of legal status already achieved, but above all the emergence of a true sense of community among the people of the Community, rooted in the basic idea of European unity.
Retten til social integration betyder, at man er berettiget til at få del i alle de sociale goder, der tilbydes i værtslandet, med henblik på de almindelige levevilkår.
The Community itself has launched a wide range of schemes in an effort to promote the basic conditions which will allow people to exercise their right to free movement.
Således har en arbejdstager fra en anden medlemsstat f. eks. de samme rettigheder og goder som inden landske arbejdstagere ved leje af bolig, herunder adgang til socialt boligbyggeri, ved fagforeningsvirksomhed eller ved ydelser af social bistand.
Prominent among these are a scheme to encourage student and staff mobility among universities (the Erasmus programme), a plan to stimulate international cooperation and interchange among European researchers (Science), and the European strategic programme for research and development in information technologies (Esprit).
En arbejdstager og dennes familie har ret til alle former for ydelser til eget eller familiens underhold, stipendier, ydelser ved fødsel eller rabatordninger i forbindelse med benyttelse af offentlige transportmidler eller andre offentlige faciliteter.
Members of the professions and the self-employed are also, in principle, guaranteed the right to establish themselves in business and provide their services wherever they like.
Derudover har de nærmeste familiemedlemmer — ægtefælle og børn — ligeledes mulighed for at udøve selvstændig erhvervsvirksomhed eller tage lønnet beskæftigelse i den pågældende medlemsstat.
The knowledge, skills or qualifications required of anyone wishing to set up on his own account in another Member State or to provide a service during a period of temporary residence may not be any different from what is required of that country's nationals.
Bør nene har endvidere på samme vilkår som børn af landets egne borgere adgang til den al mindelige skoleundervisning samt lærlinge- og anden erhvervsuddannelse.
Conversely, Community citizens are assured equal rights in another Member State only if they satisfy the same conditions as apply to that country's nationals.
Endelig garanterer fællesskabsbestemmelserne om social sikring, at arbejdstagere og selv stændige samt deres familiemedlemmer nyder godt af en rimelig social beskyttelse i for bindelse med sygdom, invaliditet, alderdom, arbejdsulykker og erhvervssygdomme, arbejdsløshed, et familiemedlems dødsfald samt hvad angår familieydelser.
They must therefore, for example, be able to show that they have completed any vocational training required, or passed the necessary examinations and obtained the relevant qualifications in their host country.
Udover den allerede opnåede retlige lige stilling af fællesskabsborgerne, må der derfor hos alle EF-borgere udvikles en fællesskabs følelse, der bæres af den grundlæggende tanke om europæisk enhed.
will continue to count for very little in practice until the conditions for setting up in a self-employed capacity are brought into line or until the Member States recognize each other's degrees, diplomas and other qualifications as equivalent.
Fællesskabet søger selv at forbedre og lette de grundlæggende betingelser for udøvelsen af retten til fri bevægelighed ved hjælp af mange forskellige programmer.
The work of putting Community legislation for the mutual recognition of degrees, diplomas and other qualifications on to the statute book has proved to be an extremely slow and difficult task, not least because the original idea was to adopt separate Community legislation for each individual profession.
Her tænkes først og fremmest på EF's handlingsprogram for øget udveksling af universitetsstuderende (ERASMUS-programmet), programmet til stimulering af internationalt samarbejde og udveksling af europæiske forskere og teknikere (SCIENCE-programmet) samt det europæiske strategiske program inden for informationsteknologi (ESPRIT-programmet).
The greatest and almost the only headway made along this path has been in the health professions, with the adoption of a number of Council Directives enabling general practitioners, specialists, nurses, midwives and veterinary surgeons to practise in any of the Member States.
c) Etableringsret og fri udveksling af tjenesteydelser
Chemists and architects have also subsequently joined the list.
Dette betyder imidlertid omvendt, at fællesskabsborgere kun har ret til at etablere sig eller til frit at yde tjenester i en anden medlemsstat, i det omfang han opfylder de samme betingelser som værtslandets egne indbyggere.
The only gain for lawyers, on the other hand, is that the provision of services has been made somewhat easier.
Han skal således kunne dokumentere at være i besiddelse af den erhvervsuddannelse eller de ud dannelsesbeviser, der kræves af de indenlandske arbejdstagere.
They can now act as legal advisers in other Member States and bring actions in the courts there provided they are assisted by a lawyer from the country in question.
Da dette dog som regel ikke vil være muligt, er denne frihed for fællesskabsborgerne i virkeligheden kun af ringe betydning, så længe betingelserne for at optage og udøve selvstændig erhvervsvirksomhed ikke tilpasses hinanden, og de enkelte EF-medlemsstaters kvalifikations- og uddannelsesbeviser ikke gensidigt anerkendes.
But the crucial issue of the mutual recognition of legal qualifications, so as to allow lawyers to establish practices in other Member States, has proved impossible to resolve using this case-by-case approach.
Den fællesskabslovgivning, EF har indledt med henblik på gensidig anerkendelse af kvalifikations- og eksamensbeviser, har vist sig at være overordentlig vanskelig og tidskrævende.
However, at the end of 1988 the Community managed, as part of its drive towards the single European market in 1992, to bring in a system for the recognition of higher-education diplomas that involve at least three years' study and qualify their holders to enter a recognized profession.
Ikke mindst, fordi man oprindeligt bestræbte sig på inden for hvert fag at tilvejebringe en fællesskabsordning for anerkendelse af de kvalifikationsbeviser, der kræves til det pågældende fag.
As a matter of principle, the scheme avoids laying down a single set of criteria as to the type of studies involved and relies instead on the principle that anyone who has completed a university-level course entitling him to admission to a profession in his home country can be deemed to be adequately qualified to practise anywhere else in the Community.
Med denne fremgangsmåde kunne Fællesskabet især (og næsten udelukkende) opvise gode resultater inden for de medicinske fag.
Since educational standards are high in all the Member States it would be absurd to argue that people lose the skills they have acquired the moment they cross a border.
På grundlag af forskellige direktiver udstedt af EF's Ministerråd kan praktiserende læger udøve deres erhverv i samtlige medlemsstater.
Even so, there are specific national features and differences be tween university courses which mean that some adjustments do have to be made.
Det er lykkedes at få gennemført det samme for farmaceuter og arkitekter.
To cope with this problem, adjustment courses andfor aptitude tests may be held, or certain requirements imposed as regards previous professional experience.
Advokater har derimod kun kunnet opnå visse lettelser med hensyn til at tilbyde tjenesteydelser.
The Commission wants to introduce similar arrangements for other vocational qualifications too.
De kan herefter ganske vist yde retshjælp og anlægge sag ved dom stolen i en anden medlemsstat, men kun såfremt de assisteres af en advokat, der er hjemmehørende i det land, hvor sagen skal pådømmes.
The main sectors concerned are the hotel and catering industry, motor engineering, the building in dustry, electrical engineering, farming, horticulture, forestry, and the textile and clothing industries.
Den gensidige anerkendelse af eksa-
Eventually the aim is to in troduce a European vocational training card giving information about the holder's qualifications.
I dette nye system er man i princippet gået bort fra en harmonisering af studiebetingelserne.
All the Member States acknowledge this.
Grundlaget er derimod tillidsprincippet, ifølge hvilket man går ud fra, at den pågældende — der i oprindelseslandet eller det seneste opholdsland har gennemgået en uddannelse ved en højere læreanstalt, der kræves for at få adgang til et bestemt erhverv — også kan udøve dette erhverv tilfredsstillende i de andre EF-medlemsstater.
In the long run free trade in goods and services cannot be sustained unless capital too is free of restrictions. Capital must always be able to flow in the direction where it can be used most efficiently in economic terms.
I betragtning af det høje uddannelsesniveau i alle EF-medlemsstaterne kan erhvervskompetencen opnås over alt, og det ville ligefrem være absurd at antage, at disse kvalifikationer ville gå tabt, når de pågældende overskrider grænsen.
At the moment only Germany, the United Kingdom, the Netherlands, Belgium and Luxembourg have lifted all restrictions on capital movements.
Ganske vist er der i betragtning af de eksisterende forskelle i uddannelserne ved de højere læreanstalter og de nationale særpræg behov for at foretage visse tilpasninger. Til dette formål indeholder det nye fælles anerkendelsessystem bestemmelser om prøvetid ogMer egnethedsprøver, eller der forlanges en vis er hvervserfaring.
France, Italy and Denmark still restrict short-term capital movements and transfrontier financial credits, while controls in Ireland, Greece, Spain and Portugal are even stricter.
Det drejer sig først og frem mest om hotel- og restaurationserhvervet, automekanikerfaget, byggefaget, den elektrotekniske sektor, landbrug, gartneri, skovbrug samt tekstil- og beklædningsindustrien.
In mid-1988, however, a major breakthrough was made when the Community managed to set definite deadlines for removing the remaining restrictions, so set ting the Twelve on course for a completely free capital market by 1992.
På grundlag af en fælles beskrivelse af fagene og de faglige krav skal også arbejdstagerne in den for disse erhvervsgrene få bedre muligheder for at udnytte deres kvalifikationer med henblik på at få adgang til en passende beskæftigelse i en af medlemsstaterne.
France, Italy and Denmark will have to liberalize capital movements fully by mid-1990, while Spain, Portugal, Greece and Ireland have been granted a transitional arrangement until 1992 (with the possibility of an extension of up to three years for Greece and Portugal).
I sidste ende kommer så indførelsen af et europæisk erhvervsuddannelsesbevis, der giver oplysning om indehaverens kvalifikationer.
Eventually the Member States will only be allowed to impose restrictions — subject to approval by the Commission — as a protective measure in the event of major short-term capital movements putting the currency markets and exchange rates under very heavy pressure.
I princippet anerkendes dette også af alle medlemsstaterne.
This is not all, however.
Man kan i længden ikke sikre den uhindrede udveksling af varer og tjenesteydelser, uden at man har fri rådighed over kapitalen.
The creation of a free capital market also calls for other steps and, in particular, for some measure of institutional alignment.
Kapitalen må også til enhver tid kunne ledes derhen, hvor den ud fra økonomiske synspunkter kan gøre størst nytte.
At the moment, the rules governing credit institutions operating on the capital markets vary quite considerably from one Member State to another.
I øjeblikket er kapitalbevægelserne kun fritaget for enhver form for restriktioner i For bundsrepublikken Tyskland, Storbritannien, Nederlandene, Belgien og Luxembourg.
The need for alignment is especially acute in the area of bank supervision and safeguards for depositors, as well as over the question of freedom of establishment for credit institutions in the Community.
Derimod holder Frankrig, Italien og Danmark fast ved restriktionerne inden for de kort fristede kapitalbevægelser samt de grænseoverskridende finanskreditter.
The Commission has already begun to tackle these issues and has put forward several proposals for directives to the Council.
Kapitalbevægelserne er udsat for endnu større restriktioner i Irland, Grækenland, Spanien og Portugal.
It is essential that the free movement of goods, persons, and capital and freedom to provide services should be accompanied by measures to liberalize payment transactions.