natgillin/translations-raw huggingface dataset:
Forhåndsfinansiering af restitutioner til eksport af semulje af hård hvede
Prefinancing of export refunds for durum-wheat meal in Spain a variety of irregularities, including non-completion of courses, unjustified expenditure, fictitious expenditure, overfinancing, and in complete or incorrect accounts.
Undersøgelserne vedrørende denne form for bedrageri eller uregelmæssigheder kan under tiden være meget langvarige og meget kom plicerede.
Several recovery procedures have already begun. The Public Prosecutor's Office has ordered a judicial enquiry into the case of fraud discovered in Madrid.
Desuden vil de informationer og dokumenter, det er nødvendigt at indsamle for præcist at kunne fastslå kendsgerningerne, ofte befinde sig på geografiske steder, som er beliggende meget langt fra Fællesskabets område.
Additional checks which the Spanish authorities are to carry out in other regions of Spain at the request of the Commission will make it possible to measure the extent of the irregularities.
I fortsættelse af kontrollen i Spanien af virksomheder, der i 1995 havde fået bevilget for håndsfinansiering af restitutioner for semulje af hård hvede, var der afsløret bedrageri i for bindelse med de angivne mængder af hård hvede ').
Following inspections carried out in Spain into companies which had received prefinancing of export refunds for durum-wheat meal in 1995, a number of frauds were uncovered involving the quantities of durum wheat declared.'
Regnskaberne for alle de spanske virksomheder, der havde modtaget denne form for forhåndsfinansiering i 1993 og 1994, blev kontrolleret.
The accounts of all the Spanish companies receiving this type of prefinancing in 1993 and 1994 were examined.
Kontrollen viste, at det bedrageri, der var afsløret i 1995, havde for løbere.
The results of these inspections showed that the fraudulent activities uncovered in 1995 were not new.
De videre undersøgelser viste, at de uberettiget udbetalte beløb til én og samme spanske koncern androg ca. 26,5 mio. ECU.
Subsequent investigations revealed that one Spanish group had improperly obtained approximately ECU 26.5 million.
Visse landes og eksportørers anvendelse af præferenceordningerne foregår ikke uden vanskeligheder. Der arrangeres derfor hvert år et stigende antal kontrolbesøg som led i det administrative samarbejde, og 1996 har ikke været nogen undtagelse.
The fraud consisted essentially in declaring the stocks held in the warehouse (for process ing into meal prior to final export) as being very much higher they actually were on the day of the declaration.
Dette gælder specielt inden for tekstilsektoren.
Physical checks could not be carried out several years after the event.
35 søgelse af de tilfælde af bedrageri, der er af sløret i Madrid.
35 courses in
Yderligere kontrol, som Kom missionen har anmodet de nationale myndigheder om at foretage i andre spanske regioner, vil gøre det muligt at fastslå omfanget af de begåede uregelmæssigheder.
Together with the United Kingdom,' the Commission is examining the financial impact of this case.
Erhvervsuddannelse i Italien/Fiktivt selskab
Development Fund (ERDF)Æmbezzlement (RENAVAL-France)2
En retslig undersøgelse i Italien, vedrørende erhvervsuddannelsesforanstaltninger finansieret af ESF i årene 1990-1993, har ført til foreløbig tilbageholdelse af to regionale embedsmænd, der er anklaget for uretmæssig opkrævning og forsøg herpå.
A judicial enquiry carried out in Italy into vocational training courses financed by the ESF between 1990 and 1993 led to the remand in custody of two regional civil servants charged with misappropriation of public funds and attempted misappropriation of public funds.
Princippet i bedrageriet var, at der blev angivet mængder til oplagring med forhåndsfinansiering af restitutioner (til forarbejdning til semulje inden endelig udførsel), som var meget højere end de mængder, der rent faktisk var på lager på datoen for angivelsen.
Financing for the conversion of shipbuilding areas in the Provence-Alpes-Côte d'Azur region, already affected in 1995 by the dis covery of corruption is once again the subject of criminal proceedings against certain councillors. cillors.
Der kunne ikke foretages fysisk kontrol af varerne, da der allerede var forløbet flere år.
The enquiry revealed that sums of money had been secretly paid to two civil servants in return for favours in the exercise of their du ties.
Det var undersøgelsen af dokumenterne vedrørende indkøbet, transporten, oplagringen og forarbejdningen, der gjorde det muligt at fastslå bedrageriet.
According to the preliminary results of the enquiry, the scheme was based on the creation, as and when required, of consultancy firms linked to one of the two regional civil servants; course organizers were then 'obliged' to employ these companies to draw up their programme of expenditure, in order to avoid problems at a later stage when the other regional civil servant involved carried out an inspection.
I visse tilfælde var den hvede, der var angivet som værende oplagret under told kontrol, ikke blevet afhentet hos leverandørerne.
This led to an increase in the costs presented to the Region, since the commissions paid to the two officials were passed on in the invoices drawn up by the dummy companies for 'services rendered' to the organizers. ers.
Desuden var en række angivelser, som var godkendt af det spanske anvisende organ, klart ufuldstændige, for så vidt angår angivelserne af oplagringssteder. Endelig har denne fremgangsmåde, som var baseret på falske angivelser, sat den spanske koncern i stand til at opnå en finansiering, som senere har gjort det lettere for den at indkøbe råvarer, der kun ne anvendes til at gennemføre eksporttransaktioner. tioner.
Moreover, on-the-spot examination of administrative documents covering all the planned operations revealed a widespread failure to follow the rules applicable to public contracts, either out of ignorance (representing total public financing of ECU 4.1 million) or negligence or deliberate intent (representing over ECU 14 million in operations financed).
Den Europæiske Socialfond (ESF)
Fisheries policy
Erhvervsuddannelsesforanstaltninger i Spanien/Kunstig forhøjelse af omkostninger
Training courses in the United Kingdom/ Fictitious expenditure
Kommissionen har truffet de nødvendige for anstaltninger til beskyttelse af sine finansielle interesser, dvs. suspension af betalingerne til det pågældende område.
By decisions of 13 July 1992 and 5 July 1993, the Commission granted Community aid of ECU 5.9 million to three projects under which a French fishing-vessel owner, together with partners based in a nonmember country with which the Community enjoys good relations,
') »Instituto Nacional de Empleo«. ;) De nationale kontrolrapporter fremsendes til Kommissionen i henhold til Rådets forordning 4253/88, artikel missionen, viser forskellige uregelmæssigheder, som f.eks. ufuldstændig gennemførelse af foranstaltningen, ikke berettigede udgifter, fiktive udgifter, overfinansiering og ufuldstændige eller ukorrekte regnskaber.
Examination of the annual accounts of a training establishment in London showed that the grant applications submitted were far in excess of the expenditure certified by the auditors when the annual balance sheet was drawn up. The discrepancy, over ECU 1.3 million between 1989 and 1994 (ESF amount: about ECU 570 000), was the result of fictitious expenditure.
Der er allerede iværksat en række inddrivelsesprocedurer.
Because of the extent of this type of financing, all the applications submitted for the period were examined.
Retten har beordret en juridisk under-
It emerged that most of the expenses claimed were unjustified in view of the absence of supporting documents.
23, stk. 1.
65 (point 4.2.1 ).
En undersøgelse af årsregnskaberne for en uddannelsesinstitution beliggende i London viste, at de forelagte anmodninger om finansiering indeholdt beløb, der var langt højere end de udgifter, der var godkendt af revisorerne ved udarbejdelsen af årsbalancen.
In 1995 the Commission launched enquiries into the JOULE I and II/APAS-RENA research programmes.2One of the investigations, carried out in Germany, revealed 'that a German company had been involved in a number of research contracts and, in this capacity, had received substantial sums from the Commission.
Forskellen, dvs. over 1,3 mio. ECU for årene 19891994 (beløb fra socialfonden: ca. 570 000 ECU) skyldtes fiktive udgifter.
These decisions were followed, on the creation of these joint ventures in 1993 and 1994, by the payment of an advance corresponding to 80% of the Community aid (i.e. almost ECU 4.8 million), granted in addition to national aid which had already been paid in full (almost ECU 1.2 million).
På grund af den omfattende finansiering af denne type udgifter blev samtlige de anmodninger, der var indgivet i den pågældende periode, under søgt.
This inspection, carried out on the shipowner's premises, revealed that three of the five fishing vessels, which were intended to operate outside Community waters over several years (their catches being sold on the Community market), had been sold in 1996, in one case before the vessel had even left the French port. This discovery will lead to the necessary recovery measures.
Det viste sig, at hovedparten af udgifter ne var uberettiget anført, idet de fornødne bilag manglede.
In December 1996 a preliminary procedure for the recovery of ECU 2.6 million was initiated by the Commission against a company owning two vessels. sels.
Kommissionen er sammen med Det Forenede Kongerige ') i gang med at undersøge de finansielle følger af dette tilfælde.
3.5 Fraud in the area of direct expenditure
Den Europæiske Fond for Regionaludvikling (EFRU)/Tilegnelse af midler (RENAVAL-programmet Frankrig)2)
Hydroelectricity in Ireland/Forged supporting documents
Efter afsløringen af korruption i 1995 blev finansieringen af omstilling i skibsværftsområderne i regionen Provence-Alpes-Côte d'Azur i 1996 gjort til genstand for nye retslige undersøgelser, der inddrog en række folkevalgte. valgte.
The following irregularities were discovered: false declarations of expenses, inflated by salary bills and payments for outside services that were never performed; payments received from the Commission on the basis of false statements of costs; payments received in the form of advances but used to pay off debts that were unrelated to the research; advances received in the capacity of coordinator but not passed on to the other contractors.
Ved sine beslutninger af 13.7.1992 og 5.7.1993 har Kommissionen tildelt EU-bistand på 5,9 mio. ECU til 3 projekter ved rørende en fransk reders oprettelse af (blandede) selskaber'), med deltagelse af partnere etableret i et tredjeland, med hvilket EU har gode forbindelser, og med henblik på forsyning af først og fremmest EU-markedet.
The competent judicial authorities in Germany have since brought criminal charges against the company's directors for violating the terms of the bankruptcy and misappropriating subsidies.
Disse beslutninger blev, efter oprettelsen af de blandede selskaber i 1993 og 1994, fulgt op med betaling af et forskud svarende til 80 % af fællesskabsfinansieringen (dvs. ca. 4,8 mio. ECU), som blev ydet som supplement til den tidligere fuldt ud udbetalte nationale støtte (ca. 1,2 mio. ECU).
Orders have been issued for the recovery of the payments made to the company (approximately ECU 2.1 million).
Anmodningen om udbetaling fra Fællesskabet af saldoen (20 %), som var udarbejdet på grundlag af en aktivitetsrapport, medførte en kontrol af anvendelsen af den allerede modtagne støtte, og denne kontrol blev foretaget direkte hos rederen.
The full amount may never be recovered, given the insufficient assets available, but the criminal proceedings currently under way should result in partial recovery from the defendant's per sonal estate.
Det blev konstateret, at tre af de fem fiskerfartøjer, som var bestemt til at blive anvendt uden for EU-farvandet og over en årrække (fiskeriprodukterne skulle afsættes på markedet i EU), var blevet solgt i 1996, et af dem endog inden det overhovedet forlod den franske havn.
An initial contract for a programme of research into hydroelectricity was concluded between the Commission and an Irish company in May 1991. Two further contracts followed.
Denne konstatering vil medføre de nødvendige tilbagebetalingsforanstaltninger.
The sums involved amounted to ECU 9.2 million, of which the Community contribution was ECU 3.9 million.
Kommissionen iværksatte den første procedure i december 1996, omfattende et beløb på 2,6 mio. ECU, over for et selskab, der ejer to af fartøjerne.
On-the-spot checks carried out by the Commission in May and June 1996 at the company's registered offices in Dublin and at the offices of a subcontractor in Sweden revealed that the company had artificially inflated its applications for funding, using forged supporting documents.
Desuden viste undersøgelsen på stedet af de administrative akter vedrørende samtlige for anstaltninger under programmet generelt en manglende overholdelse af reglerne for offentlige kontrakter, enten på grund af uvidenhed (omfattende et samlet finansieringsbeløb på 4,1 mio. ECU), forsømmelighed eller bevidst overtrædelse (omfattende et finansieringsbeløb på over 14 mio. ECU).
Council Regulation (EEC) No 4028/86 on Community measures to improve and adapt structures in the fisheries and aquaculture sector (OJ L 376, 31.12.1986), Article 21, and Commission Regulation (EEC) No 1955/88 laying down rules for the application of the above Regulation as regards joint ventures in the fisheries sector (OJ L 171, 4.7.1988). See 1995 Report, p.
Inden for rammerne af Rådets forordning (EØF) nr. 4253/88 (artikel 24). Se beretningen om bedrageribekæmpelse for 1995, s. 68 (pkt. 4.2.1.).
The evidence was damning.
Bedrageri i forbindelse med direkte udgifter
External relations procedure to carry out projects involving sums of ECU 270 000 and 405 000 respectively, without any open competition or selection procedure.
Retsmyndighederne havde i mellemtiden indledt straf feretlig forfølgelse af de ansvarlige i selskabet på grund af overtrædelser i forbindelse med selskabets fallit og ulovlig tilegnelse af støtte.
An audit was carried out on a French non-governmental organization which had been awarded seven humanitarian aid contracts in former Yugoslavia worth a total of ECU 1.2 million.
Der blev iværksat opkrævning af beløb sva rende til de betalinger, der var foretaget til sel skabet, dvs. 2,1 mio. ECU.
Out of these seven contracts three arise in the 1993 budgetary exercise and four in the 1994 exercise.
En første kontrakt vedrørende et forskningsprogram inden for vandkraft blev indgået mellem Kommissionen og et irsk selskab i maj 1991. Herefter fulgte to andre kontrakter.
On the basis of the preliminary report of the Court of Auditors, the Commission immediately blocked (in October 1995) the decentralized cooperation programmes under way in the Mediterranean.
De samlede beløb andrager 9,2 mio. ECU, og EU-bidraget er på 3,2 mio. ECU. Den kontrol, der blev foretaget af Kommissionen i maj og juni 1996 på selskabets hovedsæde i Dublin og hos en underleverandør i Sverige, viste, at selskabet kunstigt havde oppustet sine finansieringsanmodninger ved hjælp af falsk dokumentation. mentation.
It took, moreover, the following measures: settlement of all the con tracts concerned with the different technical assistance offices, conduct of three audits by the Financial Controller (DG XX), issue of orders for recovery recommended in the Financial Controller's reports, conduct of investigations by UCLAF. opening of a general financial audit of the networks, redefinition of the management system in the future (Commission decisions dating from July 1996 and January 1997).
Humanitære aktioner i det tidligere Jugoslavien slavien
The auditors found that financial records and supporting documents were completely lack ing and that funds had been misappropriated by the treasurer.
Der er tale om grove forhold.
Steps to recover the money were taken immediately.
Selskabet har ikke nogen kompetence og ikke nogen tidligere erfaring inden for videnskabelig forskning.
An approach to the French judicial authorities revealed the existence of a preliminary investigation based on information received, which voiced doubts about the management of the NGO and the honesty of its treasurer.
Dets oprindelige ansøgning var baseret på regnskaber fra et andet selskab.
UCLAF's investigations, in conjunction with the French police, resulted in the audit and management files being handed to the criminal prosecution authorities in June 1996.
Den nationale lovgivning er ikke blevet overholdt, de foreviste regnskaber var falske, og alle disse om stændigheder har foranlediget Kommissionen til at indbringe sagen for de irske retsmyndigheder. heder.
Decentralized cooperation programmes' in the Mediterranean (1992-95)
Der blev gennemført en kontrol hos en fransk ikke-statslig organisation, som havde fået til delt syv kontrakter om humanitære aktioner i det tidligere Jugoslavien til et samlet beløb af 1,2 mio. ECU.
Cameroon is receiving large amounts of financial aid for its structural adjustment programme.
De tre af disse syv kontrakter vedrører regnskabsåret 1993 og de fire 1994.
In connection with this, bank accounts have been opened with the national office of the Bank of Central African States and a number of commercial banks.
Projekt for »varig energi« i Tyskland/Ulovlig tilegnelse af støtte
Transfer orders bearing forged signatures were issued for a total of ECU 4.16 million.
Det blev konstateret, at der fuldstændig manglende regnskaber og bilag, samt at direktøren/kassereren havde tilegnet sig midler.
Checks carried out by the Court of Auditors revealed irregularities in the management of the decentralized cooperation in the Mediterranean programmes as a whole.
Der blev omgående iværksat procedurer til inddrivelse af de pågældende beløb.
The main irregularities involving the networks were the absence of accounts and/or supporting documents.
Den efterforskning, der blev foretaget hos de franske retsmyndigheder, viste, at der var indledt en foreløbig undersøgelse på grundlag af oplysninger, der havde ført til mistanke om organisationens forvaltning og om kassere-
The Court also found that the Commission had delegated the management and administration of the programmes to an out side body without issuing an invitation to tender.
I 1995 havde Kommissionen foretaget under søgelser vedrørende forskningsprogrammerne JOULE I og II/APAS-RENA ').
The Court's investigations of this body revealed a conflict of interests: two of the four members of its board of directors were also directors of the technical assistance offices commissioned to monitor the programmes.
Et af kontrol besøgene, som blev aflagt i Tyskland, viste, at et tysk selskab var involveret i en række forskningskontrakter og i kraft heraf havde modtaget betydelige summer fra Kommissionen.
These offices prepared the dossiers for the Commission-chaired committee responsible for the preselection of proposals, and thus directly influenced the award of the technical assistance contracts.
Det var derefter gået fallit og var ude af stand til at overholde sine kontraktmæssige forpligtelser. telser.
Two technical assistance offices had been awarded contracts under this
') Programmerne skal fremme oprettelsen af net på de finansierede områder mellem partnerne i Middelhavsområdet. området.
A team led by the Commission carried out on-the-spot investigations which led to the introduction of measures aimed at making the procedures more secure.
Kapitel 4 PARTNERSKAB MED MEDLEMSSTATERNE forbindelse med politikken til bekæmpelse af økonomisk kriminalitet har Kommis
Chapter 4 PARTNERSHIP WITH THE MEMBER STATES
Dette har fået med lemsstaterne til at tage en række vigtige initiativer, bl.a. med henblik på beskyttelse af Fællesskabets finansielle interesser.
This new type of privileged relationship has also inspired some of the Member States to take major initiatives for the specific protection of the Community's financial interests.
Kommissionen gennemgår i det følgende de mest markante og efterfølgelsesværdige af disse initiativer, da de er udtryk for en overordnet og integreret bekæmpelse af bedrageri og økonomisk kriminalitet, hvis følger er til skade for den europæiske skatteborger.
The Commission is keen to highlight the most sig nificant and exemplary of these initiatives, as they are the practical illustration of the integrated, comprehensive approach to the phenomena of fraud and financial crime to the detriment of the European taxpayer.
Herudover fortsættes alle efteruddannelsesforanstaltningerne for ansatte i de nationale myndigheder, som er beskæftiget med bedrageribekæmpelse (inspektører, retsembedsmænd, ansatte i anklagemyndigheden og dommere).
Training schemes are now being run with all the national departments responsible for combating fraud (investigators, magistrates, prosecution services and judges).
I Frankrig er der blevet oprettet et organ til koordinering af bekæmpelsen af bedrageri med fællesskabsmidler (ICLAF).
France has set up a Community fraud coordination body called ICLAF.
Dette organ har til opgave at fungere som koordinator for de myndigheder, der på landsplan varetager den administrative kontrol med fællesskabsmidlerne.
This is a high-level body that is to coordinate action by all nation al authorities responsible for administrative checks on Community funds.
Det er Kommissionens primære samarbejdspartner.
It represents for the Commission a privileged counterpart.
Det franske toldvæsen og kriminalpolitiet samarbejder for bedre at blive i stand til at opfylde det politiske mål om øget straf for økonomisk kriminalitet.
The customs and criminal investigation police are reorganizing to better meet the political con straint of penalizing major financial crime more heavily.
Kriminalpolitiets øverste ledelse har oprettet en afdeling for »bedrageri med fællesskabsmidler« bestående af medarbejdere, som er specialiserede i bekæmpelse af økonomisk kriminalitet.
The Central Directorate of the Judicial Police has set up a 'Community fraud' squad comprising officials specialized in combating financial crime which will deal with Community fraud networks and will centralize national information touching on the judicial treatment of these cases.2 The Directorate-General of Customs and Indirect Taxes, for its part, has proposed the establishment of a body of 'judicial customs officers'.
Denne afdeling tager sig af bedrageri med fællesskabsmidler, og den samler oplysningerne for hele landet vedrørende retsbehandlingen af disse sager2).
This plan, which is particularly aimed at Community fraud, is in line with the avenues to be explored contained in the comparative analysis carried out by the Commission on measures taken by Member States for implementation of EC Article 209a.'
Generaldirektoratet for told og indirekte beskatning har på sin side foreslået, at der oprettes et korps af toldere med særlig juridisk viden.
Dialogue with the Member States is not limited to this type of action.
Dette forslag, som især tager sigte på bedrageri med fællesskabsmidler, er et resultat af overvejelserne i Kom missionens sammenlignende analyse af de foranstaltninger, som medlemsstaterne har truffet med henblik på gennemførelse af EF-traktatens artikel 209 A3).
It is regular, either through bilateral meetings with the competent authorities, or in the institutional framework which the advisory committee for coordination of fraud prevention (Cocolaf) represents as well as, for questions more particularly concerned with indirect taxes (VAT), the antifraud sub-committee (SCAF), whose activities were relaunched at the Commission's initiative. tiative.
Irland har meddelt, at det med henblik på bekæmpelse af organiseret økonomisk kriminalitet har til hensigt at oprette et særligt kontor 4)· Det skal sammensættes af medarbejdere fra politiet, toldmyndighederne og skattevæsenet. senet.
Ireland has also announced the establishment of a specialist bureau.4 This will be an opera tional unit staffed from the police, customs and the revenue authorities.