natgillin/translations-raw huggingface dataset:
Ifølge Kommissionens strategi skal det ad ministrative samarbejde mellem medlemsstaterne styrkes yderligere, ikke mindst hvad angår kontrollen med Fællesskabets ydre grænser, et område hvor toldmyndighedernes metoder endnu er for forskellige.
The Community transit procedure allows goods to be moved under customs supervision between two points in the Community territory, while remaining exempt from taxes and duties and ineligible for any other measures resulting from Community
Jf. »årsberetningen for bekæmpelse af svig« for medlemsstaternes administrative myndigheder og samarbejde mellem disse og Kom missionen med henblik på at sikre en korrekt gennemførelse af lovgivningen på told- og landbrugsområdet skal erstatte Rådets forordning (EØF) nr. 1468/814), der for nærværende regulerer procedurer ne for gensidig bistand mellem de nationale myndigheder og Kommissionen i told- og landbrugsanliggender.
In so doing, the Council demonstrated its resolve to ensure the proper application of customs and agricultural legislation — for which primary responsibility lies with the Member States — through mutual assistance between the administrative authorities of the Member States and cooperation between these authorities and the Commission. sion.
En kopi af disse opbevares på afgangstoldstedet til kontrol af, om transaktionerne gennemføres for skriftsmæssigt.
(i) to lodge a guarantee to cover the collection of duties or other charges due in the event of irregularities; the EFTA countries.
Varerne kan herefter for sendes internt i Fællesskabet ledsaget af forsendelsesdokumentet, der skal indgives til bestemmelsestoldstedet inden for den fastsatte frist.
It has also been proposed that the scope of the common transit arrangements be broadened to cover the countries of Central and Eastern Europe. '
Efter at bestemmelsestoldstedet har foretaget den behørige kontrol, returneres en kopi af forsendelsesdokumentet til afgangstoldstedet med angivelse af kontrolresultatet.
As things stand at present, it is obvious that the transit scheme has become a prime target for organized criminal networks seeking to develop a highly-profitable line in fraudulent transactions.
Såfremt forsendelsen er forløbet forskriftsmæssigt, ophører den hovedansvarliges forpligtelser hermed.
(ii) to present the goods in good condition at the customs office of destination within a time limit set by the office of departure.
Som opfølgning til en undersøgelse i Ud valget for Toldpolitik, som også medlemsstaterne deltager i, er Kommissionen i færd med at undersøge mulighederne for at op stille et system til klassifikation af de for skellige former for overtrædelse af toldbestemmelserne og af de sanktionsmuligheder, der gives herfor.
In this context, products which are particularly sensitive to fraud have been put under special surveillance in the transit procedure: the movement of highly-taxed goods such as cigarettes or other products covered by the common agricultural policy undoubtedly presents a high risk.
Skulle denne ikke være i stand til at opfylde sin forpligtelse, søges der i sidste instans fyldestgørelse i den stillede kaution. Ind drivelsen af disse beløb er således for en stor del afhængig af, at den stillede kaution står i rimeligt forhold til risikoen.
(ii) falsification of customs documents certifying the presentation of goods at the office of destination by using stolen or counterfeit stamps on the copy of the transit document returned to the office of departure.
Proceduren for fællesskabsforsendelse in debærer, at varer kan sendes fra et sted til et andet inden for EU's område under told myndighedernes kontrol.
The procedure begins with the presentation of the goods and validation of the transit document at the customs office of departure in the Community.
De er fritaget for told og afgifter og kan ikke indrømmes begunstigelser i henhold til nogen anden foranstaltning under fællesskabspolitikken.
A copy is kept there so that the authorities can check whether the operation is properly conduct ed.
Proceduren forudsætter, at der som hovedansvarlig udpeges en fysisk eller juridisk person, hvis vigtigste opgaver er:
The goods are transported through Community territory with the transit document, which must be produced at the customs office of destination by the prescribed deadline.
Proceduren for fællesskabsforsendelse er i sin helhed blevet inkorporeret i konventionen om en fælles forsendelsesprocedure, som EU har indgået med EFTA-landene.
After the office of destination has carried out the necessary inspections on the spot, it returns a copy of the customs document, together with a report on these inspections, to the office of departure.
Det foreslås at udvide den fælles forsendelsesprocedure til at omfatte landene i Central- og Østeuropa ').
If the transit operation is considered to have been properly discharged, the principal is released from his obligations.
Under de nuværende omstændigheder er det indlysende, at forsendelsesproceduren er blevet et foretrukket mål for kriminelle organisationer, der har planer om at udvikle en række særdeles lukrative forretninger.
In both cases, the goods in question are introduced and released on to the Com munity market illegally, without payment of the duties and taxes which are due.
at kautionere for de toldafgifter eller andre afgifter, der forfalder i tilfælde af uregelmæssigheder
In 1994, a number of measures were taken under the Commission's antifraud strategy programme, in both the legislative and operational fields:
Som led i ovennævnte forsendelsesprocedure har kontrollen med produkter, der er
(i) a list was drawn up of sensitive products for which there is a high risk of fraud in transit operations;2
• at frembyde varerne i forsvarlig stand på bestemmelsestoldstedet inden for den frist, der er fastsat af afgangstoldstedet.
However, in the event of fraud or irregu larities, the perpetrator of the infringement, if he or she can be identified, is held liable for any duties and taxes which are payable.
') Jf. kapitel 4, afsnit 2, »Tilrettelæggelse af det operationelle samarbejde/Aftaler med tredjelande«, s.
1 See Chapter 4, Section 3, Organizing international cooperation/Agreements with nonmember coun tries', page 34.
Proceduren indledes ved, at varerne frem bydes på afgangstoldstedet i Fællesskabet,
2 Decision No 2/94 of the EEC-EFTA Joint Commit tee on Common Transit (94/948/EC) of 8 December
Et varslingssystem til udveksling af oplysninger om særligt udsatte vareforsendelser mellem afgangs- og bestemmelsestoldstedet er blevet indført.
(ii) measures were adopted to increase the minimum amount of the comprehensive guarantee required to cover duties and charges relating to certain sensitive products; '
særligt udsatte for svig, været ekstra om hyggelig. Forsendelser af højt beskattede varer såsom cigaretter og andre varer, der er omfattet af den fælles landbrugspolitik, udgør ubestrideligt en risiko.
(iii) the transit period was adjusted according to the distance to be covered for the delivery of goods;
Ud over disse umiddelbare foranstaltninger påtænkes det at datamatisere forsendelsesprocedurerne.
The high incidence of fraud in this field led the IRU to suspend the use of TIR carnets for the transport of cigarettes and alcohol from 1 December 1994.
I denne henseende under søges det, om et sådant projekt lader sig gennemføre, og om det i givet fald vil være lønsomt.
Customs authorities have introduced tighter controls, in particular an advance warning system for sensitive goods.
• at de tolddokumenter der vitterliggør, at varerne er blevet frembudt på bestemmelsestoldstedet, forfalskes; dette sker ved hjælp af stjålne eller falske stempler, der påføres den kopi af forsendelsesdokumentet, der returneres til afgangstoldstedet.
(iv) operational measures coordinated by the Commission were stepped up to strengthen cooperation between national and Community investigation departments, in particular through an increase in missions to nonmember countries;
Endvidere findes der ved siden af procedurerne for fællesskabsforsendelse og fælles forsendelse en international forsendelsesprocedure for transport af varer under den internationale TIR-toldkonven-tion, der overvåges af IRU (the International Road Transport Union) i Geneve, og som hovedsageligt anvendes for vejgodstransport fra eller til de central- og østeuropæiske lande og SNG.
(v) an advance warning system was introduced for the exchange of information relating to consignments of sensitive goods between the office of departure and the office of destination.
I 1994 blev der som led i Kommissionens bedrageribekæmpelsesstrategi iværksat en række lovgivningsmæssige og praktiske til tag:
The protection of the Union's financial in terests has been a special priority for the Community institutions for several years.
• Der er truffet afgørelse om at hæve minimumsbeløbet for den samlede kaution, der skal stilles til dækning af told og afgifter for visse udsatte produkter 2).
In spite of all its statements of intent, the Council has not yet made decisive progress in its discussion of the Commission's proposals. posals.
Udviklingen i forbindelserne mellem disse lande og EU har skabt muligheder, som uredelige erhvervsdrivende og velkendte kriminelle organisationer ikke har været sene til at udnytte.
In addition to these immediate measures, a feasibility study and a cost-benefit analysis were carried out with an eye to the computerization of the transit arrangements as an effective response to the defects in the pre sent system.
Sviget på dette område har fået IRU til med virkning fra den 1. december 1994 at suspendere brugen af TIR-carneter ved transport af cigaretter og alkohol, og de nationale toldmyndigheder har strammet deres kontrolforanstaltninger, navnlig med indførelsen af varslingssystemet for udsatte varer.
Computerization will close certain loopholes and provide customs authorities with an effective tool to prevent fraud, by allowing them to detect cases early enough to take appropriate protective measures.
• Transporttiden for levering af varerne er blevet tilpasset efter afstanden til bestemmelsesstedet. stemmelsesstedet.
If the Union's financial interests are to be afforded consistent and effective protection, actions and conduct which harm the Community budget must be identified in
') Afgørelse nr. 2/94 truffet af Den Blandede Kom mission EØF/EFTA om fælles forsendelse (94/948/EF) af 8.12.1994, EFT L 371 af 31.12.1994.
1 Decision No 3/94 of the EEC-EFTA Joint Commit tee on Common Transit (94/949/EC) of 8 December
2) Afgørelse nr. 3/94 af Den Blandede Kommission EØF/EFTA om fælles forsendelse (94/949/EF) af
2 Draft Treaty for common rules on the protection under criminal law of the Community's financial interests and the prosecution of infringements of the Treaty, presented on 10 August 1976, OJ C 222, 22.9.1976, and finally withdrawn by Commission decision of 15 June 1994, (Min(94) 1206).
• Kommissionen har øget sine samordnede foranstaltninger ved at styrke samarbejdet mellem kontrolorganerne i med lemsstaterne og på fællesskabsplan; bl.a. aflægges der nu flere besøg i tredjelande. jelande.
Besides the Community and common transit arrangements, there is also an international transit scheme which provides for the movement of goods under the Customs Convention on the international transport of goods by road (TIR Convention), whose guarantee scheme is managed by the International Road Transport Union (IRU) in Geneva and which is mainly used for the transport of goods by road from or to the countries of Central and Eastern Europe and the Commonwealth of Independent States.
Afsnit 6 Kommissionens initiativer med henblik på beskyttelse af
14 been laid down, the Community legislator may draw on them to clarify and define the various sectoral regulations.
Fællesskabets finansielle interesser aspekter af sin bedrageribekæmpelsesstrategi har Kommissionen valgt at forelægge Rådet et forslag til retsakt, hvis bestemmelser om Fællesskabets kontrolforanstaltninger, andre foranstaltninger og administrative sanktioner går på tværs af de forskellige områder af fællesskabspolitikken3).
law, through instruments which are direct ly applicable by the Member States, and conditions must be laid down for the application of controls and measures and the imposition of administrative penalties in Community law and the imposition of criminal penalties in national law.
Forordningen finder anvendelse på alle former for uregelmæssigheder, hvad enten det drejer sig om svig, misbrug af fællesskabslovgivningen eller enhver anden tilsidesættelse af fællesskabslovgivningen, der er til hinder for en korrekt anvendelse af bestemmelser ne for finansieringen af EU-politikkerne, uanset om det er på indtægts- eller udgiftssiden. siden.
In order to enhance the effectiveness of Community law and strengthen the preventive aspects of its antifraud strategy, the Commission has opted to propose to the Council a horizontal instrument on Com munity controls, measures and administrative penalties. '
Beskyttelsen af Fællesskabets finansielle interesser nyder høj prioritet og har navnlig i de senere år påkaldt sig EU-institutioner-nes opmærksomhed.
The proposal lays down the principles to apply to any administrative measures or penalties to be provided for in Community sectoral regulations.
Imidlertid er der på trods af alle gode hensigtserklæringer endnu ikke sket noget afgørende fremskridt under Rådets drøftelser af Kommissionens forslag.
In addition to the measures having direct effect, such as those relating to abuse of law and limitation, this instrument, with its general principles, will have a knock-on effect to promote the development of such mechanisms in the various areas where a need exists.
Den bestemmer, at en misligholdelse vil give anledning til inddrivelse og tilbagebetaling af en indrømmet begunstigelse, og fastlægger desuden, under hvilke omstændigheder Fællesskabets administrative sanktioner kan anvendes.
Given the nature and specific purpose of these mechanisms, their application will have no bearing on obligations relating to the principle of assimilation and the need for Member States to afford effective, proportionate and dissuasive protection for the Union's financial interests.
En ensartet og effektiv Fællesskabets finansielle udsætter vedtagelse af
The proposal for a regulation includes, for the first time, a clear definition of 'irregularity' and 'fraud'.
Der indføres en kontrolordning, for hvilken forordningen angiver de overordnede bestemmelser, medens den konkrete kontrol foretages i henhold til bestemmelserne herom i de sektorspecifikke forordninger om medlemsstaternes meddelelsespligt4).
In adopting conclusions on the fight against fraud at the Essen European Council on 9 and 10 December and following initial discussions in the Council's Budget Committee, the Heads of State or Govern ment invited the Council (Ecofin) to adopt the Regulation on the protection of the Union's financial interests as quickly as possible.
')Jf. »årsberetningen for bekæmpelse af svig« for 1993.
1993, cited above.
17 tioner til beskyttelse af Fællesskabets finansielle interesser, således at svig mod EU-midlerne kan strafforfølges.
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Forslaget til Rådets retsakt om oprettelse af en konvention om strafferetlig beskyttelse af Fællesskabets finansielle interesser
Proposal for a Council Instrument establishing a Convention for the protection under criminal law of the Community's financial interests up in the first half of 1995.3 In a resolution passed on 15 December, Parliament asked the Commission to withdraw its proposal for a Convention, on the grounds that the institutional approach it had chosen divested Parliament of its power to act and conferred exclusive decision-making powers on the Council.4Parliament feared that this could lead to a considerable deterioration in the protection of the Union's finan cial interests.
Af hensyn til bedrageribekæmpelsespolitikkens effektivitet finder Kommissionen det nødvendigt, at det med tydelighed fremgår, hvilke af medlemsstaternes straf feretlige sanktioner der tjener til at beskytte Fællesskabets finansielle interesser.
In the context of its antifraud policy, the Commission considers that the legal protection of the Community's financial interests must be clearly identified in the Member States' armoury of criminal law measures.
Forslaget til forordning opstiller således de grundlæggende principper for de foran staltninger og administrative sanktioner, der vil blive indført i henhold til EU's sektorspecifikke forordninger.
The purpose of the Commission proposal is not only to establish a common definition of fraud against the Community bud get and enshrine the principle of a specific offence in the criminal law of the Member States, but also to introduce provisions aimed at speeding up judicial cooperation.
Forslaget giver ligeledes mulighed for en finansiel administrativ sanktion. Disse foranstaltninger og administrative sanktioner kan anvendes over for fysiske og juridiske personer, der har gjort sig skyldig i en uregelmæssighed.
5 A specific offence is the only way of meeting the requirements of Article 209a EC in full.6The precise scope of the concept of fraud affecting the financial interests of the Community needs to be defined, as it constitutes one of the components of international fraud referred to in Article K.1.5 TEU on which the Commission's initiative is based.
Disse instrumenter er af en særlig art og opfylder et specielt formål.
1 See the annual report on the fight against fraud for 1993, cited above. 2OJC216, 6.8.1994.
Efter at de første resultater af arbejdet i Rådets Budgetudvalg forelå, opfordrede Det Europæiske Råd i sine konklusioner fra mødet i Essen den 9. og 10. december 1994 Økofinrådet til snarest muligt at ved tage forordningen om beskyttelse af Fællesskabets finansielle interesser.
J In March 1994, the United Kingdom presented a proposal for joint action on criminal penalties. The
I henhold til afsnit VI i traktaten om Den Europæiske Union »Samarbejde om indre og retlige anliggender« (tredje søjle) er bekæmpelse af svig på internationalt plan (artikel K.l, stk, 5)') et spørgsmål af fælles interesse.
Combating fraud on an international scale is one of the matters of general interest specified in Title VI of the Treaty on European Union (the third pillar) — 'Cooperation in the fields of justice and home affairs' (Article K.1.5). '
')Jf. »årsberetningen for bekæmpelse af svig« for 1993.
' This particular Commission initiative was included in its work programme for 1994 under one of the four major priorities.
Kommissionen på sin side har lagt særlig vægt på nødvendigheden af, at medlemsstaterne i deres retssystemer indfører sank-
6 See the first indent of Article 209a, 'Member States shall take the same measures to counter fraud affect ing the financial interests of the Community as they take to counter fraud affecting their own financial interests.'
18 konvention om strafferetlig beskyttelse af Fællesskabets finansielle interesser ').
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Det følger heraf, at virksomheden er ansvarlig, og således også må stilles til ansvar i henhold til straffeloven. Forslaget fastslår endvidere, at beslutningstageren pådrager sig et strafferetligt ansvar for handlinger udført af virksomhedens medarbejdere på hans vegne.
In this context, it follows from the notion of the 'liability' of defrauders acting on behalf of or under cover of a body corporate, which corresponds in fact to the decision-making powers of its legal agents and bodies (e.g. the board of directors, man agement board, etc.), that the business in question bears responsibility and should clearly be held liable under criminal law.
Kom missionens forslag er baseret på de aktuelle strømninger i retslæren og på gældende ret i en række medlemsstater.
Provision is also made for decision-making bodies to be held liable for offences com mitted by a member of an undertaking on its behalf.
Hensigten er at fastslå, at der eksisterer et selvstændigt ansvar afledt af de retlige forpligtelser, der påhviler den, som udøver beføjelser eller meddeles en fuldmagt.
The Commission proposal is based on current trends in the practice and theory of law in certain Member States and aims to establish the existence of independent liability, from the standpoint of the legal duties incumbent on those who exercise power or have tasks conferred on them.
For at afgrænse udgangspunktet foran vendelsen af de grundlæggende principper for beskyttelsen af Fællesskabets finansiel-
Judicial cooperation in criminal matters, which is essential in cases of transnational fraud involving organized crime, is ex pressly mentioned in Article K.1.7 of the Treaty, which at present falls outside the scope of the Commission's right of initiative.
2) Det Forenede Kongerige forelagde i marts 1994 et udkast til en fælles indsats vedrørende indførelse af
Nevertheless, in order to present a full document, the Commission deemed it necessary to add to its proposal a set of minimum rules for the establishment of direct and efficient judicial collaboration, in line with the actual institutional situa tion in the Union.
Kommissionens forslag ") har ikke blot til formål at formulere en fælles definition af svig mod EU-midlerne og nedfælde princippet om et selvstændigt strafbart forhold i medlemsstaternes strafferet, men tager også sigte på at indføre en række bestemmelser med henblik på at fremskynde det retlige samarbejde.
Ways must be found of encouraging the Member States to make the vital quantum leap, injudicial collaboration as in other fields, so that the authorities have a level of operational efficiency commensurate with the measures to be taken to combat transnational Community fraud.
Kun et selvstændigt strafbart forhold kan fuldt ud opfylde kravene i EF-traktatens artikel 209 A5). Det er nødvendigt at præcisere rækkevidden af begrebet »svig, der skader Fællesskabets finansielle interesser«, da dette indgår som en del af begrebet »svig på internationalt plan«, der er omhandlet i artikel K.l, stk. 5, i TEU, hvorpå Kommissionens lovgivningsinitiativ hviler.
The Commission must be fully integrated into the flow of information concerning requests for judicial collaboration so that it can bring its expertise to bear at any time and provide any coordination that is necessary to counter transnational crime, which itself is organized in a highly coordinated and centralized manner.
Arbejdsgruppen »Strafferet/fællesskabsret«, der blev nedsat som led i det retlige samarbejde med henblik på at bistå K4-ud-valget, blev den 21. juni af Rådet (retlige anliggender) pålagt — opgaven bekræftedes af Det Europæiske Råd i Korfu den 23. og 24. juni — at foretage en sammenlignende undersøgelse af de for melle forslag fra Det Forenede Kongerige og Kom missionen.
This principle is essen tially designed to come into play in com plex cases of transnational fraud, allowing punitive measures to be centralized in the Member State where the essential factual elements of the fraud occurred without, however, relieving the authorities of the other Member States concerned of their duty to investigate and provide assistance.
) Stk. 1: »Medlemsstaterne træffer de samme foran staltninger til bekæmpelse af svig, der skader Fællesskabets finansielle interesser, som til bekæmpelse af svig, der skader deres egne finansiel le interesser.«
In the final analysis, a comprehensive approach of this kind is the only way of satisfying the need for greater efficiency in antifraud mechanisms so as to form a coherent and complementary body of measures that guarantees the protection of Europe's finances.
Et af hovedelementerne i definitionen af svigagtige handlinger i Kommissionens forslag er »grov forsømmelighed« i for hold til de krav om påpasselighed, som personer, der forvalter eller modtager EU-midler, ud fra et moralsk og professionelt
This also means that the legal instrument adopted under the third pillar must provide for the Court of Justice, in accordance with Article K.3 of the Union Treaty, to give a preliminary ruling on any dispute regarding application
19 le interesser, og desuden af hensyn til ef fektiviteten, har Kommissionen endvidere indført begrebet »prioriteret kompetence« med henblik på retsforfølgningen af bedragerisager.
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