natgillin/translations-raw huggingface dataset:
Denne bestemmelse stadfæster De Europæiske Fællesskabers Domstols retspraksis (dom af 21. september 1989), hvori rækkevidden af EF-traktatens artikel 5 præciseres.
This writes into the Treaty the rule enunciated by the Court of Justice in Case C-68/88 [1989) ECR 2965 (judgment given on 21.9.1989), specifying the scope of the first paragraph of Article 5.
Det fremgår af medlemsstaternes rapporter, at de anvender artikel 5, som den er fortolket af Domstolen, i kom bination med artikel 209 A. De beskriver således oftest både de foranstaltninger, de har truffet for at sidestille foranstaltninger ne til bekæmpelse af bedrageri over for EU-budgettet med de nationale foranstaltninger, og deres sanktionssystemers effektivitet. tivitet.
The national reports reveal that the Member States apply Article 5 of the EC Treaty, as inter preted by the Court, in conjunction with Article 209a of the Treaty. Most of them accordingly cover both the measures they have taken to treat fraud against the Community's interests in the same way as fraud against their own financial interests and the effectiveness of their systems of penal ties for infringements of Community law.
Bestemmelserne
Legal instruments
Der er ikke lagt megen vægt på de forebyggende foranstaltninger i medlemsstaternes rapporter.
Preventive measures received little attention.
Generelt har medlemsstaterne en speciel sanktionsordning for indtægter (som henhører under skatte- og toldlovgivningen) og en anden ordning for udgifter (kun i ringe grad differentieret efter udgiftsområdet).
The Member States tended to have separate systems of penalties for revenue (covered by tax and customs law) and expenditure (with minor variations depending on the category).
Af de beskrivelser af tjenestegrenenes struktur, som findes i medlemsstaternes rapporter, fremgår det, at der allerede er eller tænkes oprettet særlige enheder, som skal have kompetence med hensyn til samtlige egne indtægter.
Departmental organization as described in the national reports shows that special structures capable of dealing with own resources as a whole either already exist or are being set up.
For så vidt angår kontrollen med landbrugsudgifterne, skal de nationale udbetalende organer hovedsagelig sørge for, at kravene i EU-lovgiv-ningen efterleves i kvantitativ henseende.
As regards the monitoring of agricultural expenditure, the national payment agencies are basically designed to achieve the quantitative targets set by Community rules.
Inden for samhandel (eksportrestitutioner) er der fortrinsvis særskilte ordninger, og det samme gælder for kontrollen med indtægter (bl.a. anføres de funktioner, der udføres af særlige kontrolkorps og af de nationale statsrevisorer).
There is a predominance of independent arrangements for traderelated measures (export refunds) as there is for revenue controls (note in particular the role of special bodies and of the nation al audit bodies).
— For indtægternes vedkommende kan sidestillingens omfang vurderes ved at sammenligne den straffeordning, med lemsstaterne anvender på EU-indtæg-terne (de traditionelle egne indtægter), med ordningen for de nationale indtægter (moms, punktafgifter).
(i) In the case of revenue the extent to which the system of penalties has been assimilated can be assessed by comparing the system which the Member States apply to Community revenue (traditional own resources) and the system they apply to their own revenue (VAT, excise duties);
Strukturfondene kontrolleres af de forvaltninger, der har til opgave at gennemføre EU-programmerne, især på lokalt plan.
The Structural Funds are subject to control procedures applied by the authorities res ponsible for implementing the Community programmes, in particular at local level.
Den sammenlignende analyse viser, at der i overvejende grad er tale om erfarne kontrolorganer, som har bevist deres
The summary analysis shows that most of the agencies are experienced and that the effectiveness of their controls has been
— For udgifternes vedkommende er der i en række medlemsstater særlige strafferetlige bestemmelser, der vedrører bedrageri i forbindelse med tilskud, og som også omfatter EU-tilskud.
(ii) In the case of expenditure certain Member States have a specific offence of fraud involving subsidies, which also covers Community financing. cing.
36 ne oplysninger, og sådanne mangler beklageligvis. geligvis.
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Hvad angår inddrivelse') af beløb, der er uretmæssigt udbetalt, gør de nationale rapporter det ikke muligt at vurdere, i hvilken grad bedrageri over for EU sidestilles med bedrageri over for medlemsstaterne.
The national reports do not provide enough information to assess the level of assimilation of recovery procedures for misappropriated funds.'
Med enkelte undtagelser er de bestemmelser, som privilegerer offentlige tilgodehavender (herunder EU-tilgodehavender) ikke anført.
In all but a few cases, there is no mention of instruments relating primarily to public creditors (including Community ones).
Procedurerne er ikke beskrevet, og forbindelsen mellem finansmyndighederne og undersøgelsesorganerne er ikke omtalt.
There is no description of the procedures and no mention of the links between finance departments and investigation departments.
effektivitet i national sammenhæng (toldog skattemyndigheder).
proven at the level of national finances (customs duties, taxation).
Mere generelt er det de regnskabsmæssige bestemmelser, som anvendes til at beskytte de nationale finanser i medlemsstater, der også anvendes på EU-midlerne, som for en stor del udbetales via de nationale budgetter.
More generally, the public accounting rules that protect national finances in all the Member States are also applied to Community expenditure, most of which is channelled through the national budgets.
Dog foregår beskyttelsen af Fællesskabets interesser her på et lavere niveau end for indtægternes vedkommende.
However, there is a lower level of protection of the Community's interests than in the case of revenue.
Som følge af, at kontrolbesøgene foretages af de forvaltningsorganer, der kun har ringe kendskab til bedrageribekæmpelse i stor målestok, får kontrollen mere karakter af en revision og regnskabskontrol, som ikke er effektiv nok i forhold til de metoder, der anvendes af udøverne af omfattende økonomisk kriminalitet.
Since the controls are the responsibility of the management agencies, which are unfamiliar with techniques for combating large-scale fraud, they tend to be of the traditional audit and account checking kind and are. therefore, not necessarily the most effective way of detecting large-scale embezzlement and organized crime.
Status (anvendelse af EF-traktatens artikel 209 A, stk. 2)
Implementation of the second paragraph of Article 209a of the EC Treaty: state of play
Beskyttelsen af EU-finanserne ville kunne øges betydeligt, hvis det ligesom for indtægternes vedkommende var specialister i bedrageribekæmpelse på nationalt plan, som var organiseret i enheder med omfattende beføjelser til efterforskning, og som var uafhængige i forhold til forvaltningsorganerne, der foretog kontrollen.
One way of significantly increasing the level of protection of Community resources would be to have special antifraud controls carried out by specialists at national level grouped into structures with far-reaching powers of investigation and working independently of the manage ment agencies.
For så vidt angår resultaterne, er det kun halvdelen af rapporterne, der giver talmæssige oplysninger om dels den gennemførte kontrol, dels de administrative og retlige følger.
Only half of the reports provided actual figures relating to the inspections carried out and the administrative and legal action taken.
EF-traktatens artikel 209 A, stk. 2, tager sigte på at styrke samarbejdet: »Med forbehold af andre bestemmelser i denne traktat samordner medlemsstaterne deres optræden med henblik på at beskytte Fællesskabets finansielle interesser mod bedrageri.
The second paragraph of Article 209a of the EC Treaty, which is intended to step up cooperation, reads as follows: 'Without prejudice to other provisions of this Treaty, Member States shall coordinate their action aimed at protecting the financial interests of the Community against fraud.
Med henblik herpå tilrettelægger de med hjælp fra Kommissionen et snævert, løbende samarbejde mellem de kompetente tjenester i deres administrationer«. tioner«.
To this end they shall organize, with the help of the Commission, close and regular cooperation between the competent departments of their administrations.'
Dens formål er at skabe forudsætningerne for at forstærke bekæmpelsen af organiseret kriminalitet rettet mod EU-midler.
It is intended to create the necessary conditions for stepping up the fight against organized crime targeted at Community finances.
Hertil bør der etableres et snævert og regelmæssigt samarbejde mellem de berørte tjenester.
This will require the introduction of close and regular cooperation arrangements between the departments involved.
Det er bl.a. med henblik herpå, at Kommissionen har oprettet Det Rådgivende Koordineringsudvalg for Bekæmpelse af Svig (COCOLAF)2).
With this particular end in mind the Commission set up Cocolaf, the Advisory Committee for the Coordination of Fraud Prevention.2
') Se kapitel 7, afsnit 4, s. 76. !)
See Chapter 6, Section 4, page 64.
Se kapitel 5, afsnit 2, s. 43.
See Chapter 5, Section 2, page 39.
Oplysningerne fra medlemsstaterne vedrørende det administrative samarbejde (på grundlag af ikke EU-instrumenter) viser, at bestemmelserne om samarbejde faktisk benyttes. Disse bestemmelsers formål er at beskytte medlemsstaternes finanser.
(i) The information provided by the Member States shows that consider able use is made of non-Community administrative cooperation and assistance instruments.
Undersøgelsens oprindelige formål, som var at fastslå, om Fællesskabets finansielle interesser beskyttes på nøjagtig samme måde som medlemsstaternes egne, blev ikke opfyldt.
There are many, but it has not proved possible to achieve the initial aim of this exercise, which was to discover whether there was a correlation between the measures and means intended to protect national finances and those intended to protect the Community's financial interests.
Selv om rapporterne inde holdt mange oplysninger, var disse dog ikke fuldstændige nok til, at der kunne foretages en sammenlignende analyse af resultaterne af bekæmpelsen af bedrageriet mod medlemsstaternes budgetter og mod EU-budgettet.
It was not possible to produce a proper comparative analysis of the results of the fight against national and Community fraud owing to a lack of sufficiently detailed data.
På det strafferetlige område tager artikel 209 A specielt sigte på det bredere samarbejde, som er nødvendigt for at bekæmpe det internationale bedrageri, der gennemføres af organiserede netværk.
(ii) The implementation of more comprehensive cooperation on enforcement to tackle crossborder fraud commit ted by organized crime rings is a particular aim of Article 209a of the EC Treaty.
Forskellene i medlemsstater nes retlige behandling er en alvorlig risiko, og det fremgår af samtlige nationale rapporter, at der er behov for et direkte og omgående samarbejde.
The discrepancies between the Member States' judicial arrangements that showed up in the reports are a serious risk and highlight the need for direct and prompt cooperation.
På det nuværende stadium har der ikke kunnet påvises ensartethed. Beskyttelsen af de finansielle interesser er ligeledes forskellig fra medlemsstat til medlemsstat.
So although the principle of 'assimilation' was clearly demonstrated, it is more difficult to draw any conclusions on exactly how far this has progressed in the Union.
De konkrete foranstaltninger må derfor evalueres løbende for at sikre gennemsigtighed i Fællesskabets finansielle forvaltning og en troværdig beskyttelse af dets finansielle interesser. Dette medfører, at ligestillingsprincippet bør suppleres med begrebet en ensartet beskyttelse overalt i Fællesskabet.
Analysis of the arrangements in place (instruments, organization) reveals that by and large Community revenue is better protected than Community expenditure and that on the expenditure side agricultural expenditure appears to be scrutinized more closely than expenditure under the Structural Funds.
Nogle rapporter omtaler også politi samarbejdet, uden dog at skelne klart mellem dette og det retlige samarbejde.
Some of the reports also mention police cooperation, without making a clear distinction between it and judicial cooperation.
Det fremhæves, at det på dette område er nødvendigt med et administrativt samarbejde, allerede fra den indledende efterforskning i marken (udveksling af informationer mellem medlemsstaterne og med Kommissionen).
The value of administrative cooperation in this area right from the initial investigation stage is made clear (information exchange between the Member States and with the Commission).
Desuden fremsættes nogle meget konkrete forslag til at øge samarbejdet om bedrageribekæmpelsen, bl.a. at give de nationale undersøgelsesorganer ensartede beføjelser.
Some very practical suggestions are also put forward on stepping up enforcement cooperation, such as the possibility of confer ring comparable powers on national investigators.
Kommissionen har derfor forelagt Rådet en række spørgsmål til overvejelse.
Be that as it may, as our inquiries and ana lyses currently stand, there are insufficient grounds for concluding that there is 100 % equivalence.
Disse findes i den sammenlignende analyse som konklusion efter hver af rapportens dele.
In addition, protection of financial interests differs according to the Member State.
Ud over de problemer, det medfører at have én strategi for beskyttelse af indtægterne og en anden for kontrol af udgifternes anvendelse, er det vigtigste at have de rette midler til opgaven, dvs. midler, der er effektive og kan virke afskrækkende på de kriminelle organisationer, som er
This leads to the thought that the principle of assimilation must be completed by the concept of equivalent protection throughout the Community.
Hvad angår fællesskabsbestemmelserne om administrativt samarbejde og gensidig bistand, fremgår det af de na tionale rapporter, at de ikke udnyttes fuldt ud.
(iii) The national reports make it clear that, although the Community instruments for administrative cooperation and mutual assistance are not totally neglected, their full potential is not exploited.
I nogle rapporter nævnes endog en række vanskeligheder, som forhaler undersøgelserne og bekæmpelsen (forskelle af administrativ, retlig og teknisk karakter, som forhindrer ud vekslingen af information mellem med lemsstaterne).
Some of the reports even referred to certain difficulties that can slow down investigations and enforcement proceedings, such as administrative, legal and technical differences which hamper the move
38 specialiseret i økonomisk kriminalitet.
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bekæmpelse af organiseret økonomisk kriminalitet), der omfatter specialister inden for told og skat samt undersøgelsesdommere og politifolk.
This means measures that are effective and that deter crime rings specializing in financial crime.
Det italien ske »Guardia di Finanza« er på vej til at blive et vigtigt instrument i den politik, der på højeste niveau er fastlagt af det tværministerielle udvalg til bekæmpelse af bedrageri mod Fællesskabet).
The same applies to prevention, which it was not possible to analyse sufficiently on the basis of the nation al reports.
På denne baggrund synes det i forbin delse med udgifterne nødvendigt at føre en klar politik med administrative sanktioner.
should obtain the necessary powers to carry out their tasks in an increasingly difficult context.
Sådanne sanktioner findes på nationalt plan.
Moreover, the development of multidisciplinary structures with wide-ranging investigative powers should be highlighted.
De er naturligvis autonome, men de kunne supplere de administrative EU-sanktioner. som bl.a. findes på landbrugsområdet.
There are numerous examples: Belgium's OCDEFO (Central Office for the Prevention of Organized Economic and Financial Crime) consists of operational staff specializing in customs and taxation as well as prosecution staff and police officers.
Kom missionens horisontale forordning, som er vedtaget af Rådet1), kan blive retsgrundlaget, bl.a. for indførelse af effektive sanktioner på udgiftsområdet generelt.
Italy's Guardia di Finanza is also on its way to becoming a key instrument of a policy laid down at the highest level by the Interministerial Commit tee for the Prevention of Community Fraud.3
Listen er langt fra udtømmende, men eksemplerne viser en interessant ten dens, som det er værd at understrege, fordi det erkendes, at bekæmpelsen af bedrageri mod EU er af en særlig karakter (langvarige og omfattende undersøgelser, som kræver medvirken af specialister inden for forskellige områder).
This list is far from exhaustive, but these examples serve to show that there is an interesting trend which is significant in that it takes account of the special nature of Community fraud prevention work (lengthy large-scale investigations that require the services of experts in different fields).
For det tredje er der resultaterne af bedrageribekæmpelsen.
This realization points to the need for a clear policy of administrative penal ties in the area of expenditure.
Skal risikoen for bedrageri begrænses, må de forhold, der konstateres »i marken«, udnyttes.
Obviously they are independent, but they could be added to the Community administrative penalties that are provided for, in the area of agriculture for example.
Således har medlemsstater nes rapporter vist. at medlemsstaterne er bevidste om, at bedrageriet foregår på tværs af grænserne, og at der bør træffes foranstaltninger derefter.
The horizontal Commission Regulation adopted by the Council lays down a legal basis that should serve as a reference framework, for example, for introducing effective penalties on the expenditure side generally.'
På samme måde kan transformeringen til national lovgivning af konventionen om beskyttelse af De Europæiske Fællesskabers finansielle interesser være det retsgrundlag, som medlemsstaterne kan anvende til klart at fastslå, at bedrageri til skade for Fællesskabets budget er strafbart2).
(iii) A third set of considerations concerns the results of antifraud work. Reducing the risk of fraud involves extracting the maximum benefit from intelligence gathered in the field.
I denne forbin delse må også juridiske personer, som modtager EU-tilskud, kunne straffes i tilfælde af bedrageri.
For example, the national reports showed that the Member States had become aware that fraud was no respecter of national boundaries and had taken measures accordingly.
Der foreligger så mange informationer om bedrageri, at også kendskabet til resultaterne af bedrageribekæmpelsen må forbedres, lige fra efterforskningen over inddrivelsen af de involverede beløb til anvendelsen af sanktioner over for de skyldige.
In the same vein, the transposai into national legislation of the convention on the protection of the Community's financial interests should provide the legal basis the Member States need to create a specific offence of fraud against the Community budget.2In this context, it makes sense for companies that enjoy the benefit of Community funds to incur the penalties in the event of fraud.
Medlemsstaternes strafferet bør gøres mere ensartet for at undgå, at der er områder, hvor straffene er lempeligere, og at de økonomiske transaktioner omdirigeres hertil.
Fraud involves such a vast amount of information that more detailed knowledge of the results of antifraud work is needed right from the initial
Det er derfor nødvendigt, at medlemsstaternes arbejdsmetoder gøres mere ensartede. Det gælder kontrollen, som bør søges gennemført på samme niveau i hele Fællesskabet, og det
There should be greater equivalence of penalties between the Member States, so as to avoid creating areas of lighter enforcement and deflecting business towards the 'softer' Member States.
For det andet er der spørgsmålet om, hvorledes medlemsstaternes organer for kontrol og bedrageribekæmpelse skal organiseres.
(ii) A second set of considerations concerns the organization of national in spection and antifraud departments.
') Udvalget blev oprettet i 1992 med udgangspunkt i EF-traktatens artikel 209 A, og refererer til premierministerens egen afdeling for koordinering af EU-polilik, hvortil Guardia de Finanzas operationelle enhed er knyttet ved premierministerens de kret af 11.1.1995.
See Chapter 1, Section 3, page 15. This Committee was set up in the spirit of Article 209a of the EC Treaty and answers to the Prime Minister's own department for the coordination of Community policies, to which the operational unit of the Guardia di Finanza established by Decree of the Prime Minister dated 11 June 1994 is attached.
39 gælder reglerne for inddrivelse og administrative sanktioner samt deres anvendelse.
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hvorledes forskellige af de samarbejdsformer, der omtales i rapporterne, kan udbygges (f.eks. krydscheck af varer i fri omsætning).
37 investigation stage to recovery and the ordering of penalties.
Den gensidige bistand i forbindelse med inddrivelse af EU-tilgodehaven-der bør gøres mere effektiv for alle budgetområder.
financial interests as quickly as possible. ble.
Flere af medlemsstaternes rapporter indeholder et ønske om. at EU-lovgiv-ningen forenkles.
This means that national practices should be made more similar at Community level.
Kommissionen deler dette ønske, og dens tiltag i denne retning har til formål at forhindre, at det bliver lettere at begå bedrageri på grund af regler, der er for komplicerede. de.
The same applies to controls, which should be made comparable throughout the Community, recovery rules, administrative penal ties and the rules governing their imposition.
Det rådgivende koordineringsudvalg for bekæmpelse af svig afholder møder med regelmæssige mellemrum for at drøfte ordningernes fordele og ulemper og for at planlægge de nødvendige tilpasninger.
In the same vein, emphasis was placed on the need to adapt the information systems for the Community mutual assistance mechanisms. Certain cooperation arrangements put forward by the reports should be explored and built on (such as action to be taken on cross-checking of goods in free circulation).
Endelig er der spørgsmålet om samarbejde.
Mutual assistance on recovering debts owed to the Community needs to be made more efficient, regardless of which budget area is affected.
Et antal af rapporterne omtaler, at det er nødvendigt at udvikle dette.
Several of the national reports reveal the enduring desire for simpler Community regulations.
I samme forbindelse kan de problemer, der nævnes i forbindelse med den gensidige bistand, søges løst.
The Commission feels the same way, and the action it is taking on this subject is designed to ensure that fraud is not facilitated by excessively complex regulations.
Hvad angår samarbejdet omkring håndhævelsen af bestemmelserne, viser oplysningerne i medlemsstaternes rapporter, hvor nødvendigt det er. at de nationale myndigheder råder over effektive midler, således at de kan leve op til kravene om beskyttelse af EU-fi-nanserne. Dette vil kræve en mere flydende informationsudveksling
There is also a need to improve the operational links between the various departments responsible for prosecu ting the perpetrators of serious and complex fraud, for example by building up personal contacts and ex changes of officials.
Kommissionens analyse er første etape af et omfattende projekt, som tager sigte på at forbedre alle aspekter af bedrageri bekæmpelsen, både forebyggelsen af bedrageri, anvendelsen af straffeforanstaltninger, og det samarbejde, der bør indgå som et vigtigt element.
The analysis carried out by the Commission is the first stage in an ambitious programme to tackle fraud simultaneously from all sides, encompassing all aspects of antifraud activity including prevention, enforcement and administrative and judicial cooperation.