natgillin/translations-raw huggingface dataset:
This kind of phenomenology is part of criminological science that deals with the forms in which criminal behaviour appears (Gr. faínomai - to appear), together with their description and systematisation.
Sintetičkom i kazuističkom deskripcijom pojedinih pojavnih oblika kažnjivih ponašanja i njihovom sistematizacijom prema određenim kriminološkim obilježjima nastoji se poniknuti u slo
Phenomenologically, criminal conduct can be subdivided according to various criteria, such as types of perpetrator, methods of perpetration, manipulative techniques, gravity of the consequences, legally protected good, statistical and other criminological forms.
Fenomenološki kažnjiva ponašanja moguće je podijeliti prema brojnim kriterijima kao što su tipovi počinitelja, metode počinje nja, manipulativne tehnike, težina posljedica, zaštitno dobro, statistička i druga kriminološka obilježja.
In order to bring to light the multidimensional importance and throw light on crime against the budget of the EU from several aspects, in this paper a phenomenological analysis is carried out at several levels and is based on two main criteria: a) the phenomenological forms considering the kind of legally protected good - the revenues and/or expenditures of the budget of the EU and b) the methods by which these crimes are committed.
Kako bi se uočio višedimenzionalni značaj i osvijetlio kriminalitet protiv proračuna EU iz nekoliko aspekata, u ovom se radu fenomenološka analiza provodi višeslojno i temelji se na dva glavna kriterija: a) na pojavnim oblicima s obzirom na vrstu zaštitnog dobra − prihode ili rashode proračuna EU, b) na metodama počinjenja kažnjivih djela.
Knowledge of the substance, scope, composition, modus operandi and other fea
Poznavanje sadržaja, opsega, sastava, modusa operandija i drugih obilježja krimina
tures of crime or delinquency is a precondition for an etiological analysis or the identification of the causes and the undertaking of appropriate preventive and repressive measures.
liteta odnosno delinkvencije preduvjet je etiološke analize odnosno identifikacije njegovih uzroka i poduzimanja odgovarajućih preventivnih i represivnih mjera.
Pursuant to the results of the phenomenological analysis, crime adversely affecting the budget of the EU, the final part of the paper endeavours to define and explain the main exogenic criminal factors and the kinds of offences.
Na temelju rezultata fenomenološke analize kriminaliteta na štetu proračuna EU, u zaključnom dijelu rada nastoje se utvrditi i objasniti glavni egzogeni kriminogeni faktori te vrste kažnjivih ponašanja.
Before moving to the main part of the work, attention should be drawn to the kinds and extent of the damage caused by this kind of crime, highlighting thus the importance of the research and study of this social problem.
Prije prelaska na glavni dio rada, potrebno je upozoriti na vrste i visinu štete koju uzrokuje ta vrsta kriminaliteta, čime se upozorava na važnost istraživanja i proučavanja tog društvenog problema.
The detrimental consequences of crime and other offences against the financial in
Štetne posljedice kriminaliteta i drugih kažnjivih ponašanja protiv financijskih inte
terests of the EU are expressed in the sphere of politics, economics and finance.
resa EU odražavaju se u sferi politike, gospodarstva i financija.
Quantitative assessments of the financial damage caused by offences to the detriment of the budgetary resources of the EU in the last 30 years have ranged from 1 to 20% of the EU budget.
Procjene o financijskoj šteti uzrokovanoj kažnjivim djelima na štetu proračunskih sredstava EU u posljednjih 30 godina kreću se u rasponu od 1 do 20% proračuna EU.
The amount of the damage to the budget determined in the cases that are brought to light comes to 1-2%, but it there is a widespread acceptance that the amount of resources misappropriated via undetected criminal conduct is five to ten times greater.
Visina utvrđene proračunske štete počinjene u otkrivenim slučajevima iznosi 1-2%, no kao vjerodostojna prihvaćena je procjena o pet do deset puta većem iznosu nezakonito prisvojenih sredstava putem neotkrivenih kažnjivih ponašanja.
Just such a high percentage of lost financial resources of the Union was mentioned in various newspaper reports, some of which were clearly aimed at inflicting political damage on European integration.
Tako visok postotak gubitka financijskih sredstava Unije nezakonitim radnjama spominjala su razna novinska izvješća, od kojih su neka imala jasnu namjeru nanošenja političke štete europskoj integraciji.
But this is not simply mere anti-European rhetoric, as proved by identical statements being made by academics, politicians and economists, as well as the results of investigation and ex post controls carried out in different sectors of the EU budget.
No da nije riječ o pukoj protueuropskoj retorici dokazuju i istovjetne tvrdnje pojedinih znanstvenika, političara i ekonomista, kao i rezultati istraživanja i ex post kontrola provedenih u pojedinim sektorima EU proračuna.
1 In the specialised literature about crime against the financial interests of the EU there is no generally accepted classification of criminal actions; rather, authors describe and group crime according to discretionarily chosen characteristics.
1 U stručnoj literaturi o kriminalitetu protiv financijskih interesa Europske unije ne postoji općeprihvaćena klasifikacija kažnjivih ponašanja već autori opisuju i grupiraju kažnjiva ponašanja prema diskrecijski izabranim obilježjima.
See for example, in Dannecker (1993) the papers of Dannecker, Rump, Rieger, Lettieri.
Vidjeti, primjerice, u Dannecker (1993) radove autora Dannecker, Rump, Rieger, Lettieri.
2 A representative of the Commission in a procedure before the European Court of Justice stated that the dark figure of damage inflicted on the EU budget comes to 10-15% (statement before the Court in April 1992 relating to a suit of the FR Germany in case 240/90).
2 Zastupnik Komisije u postupku pred Europskim sudom pravde naveo je da tamna brojka štete nanesene EU proračunu iznosi 10-15% (izjava Komisije pred Sudom u travnju 1992, u povodu tužbe Savezne Republike Njemačke u predmetu 240/90).
the annual budget of the EU, this kind of crime also jeopardises the functioning of the internal market, that is, the economic system itself, of the EU.
Kriminalne gospodarske aktivnosti mogu uzrokovati poremećaj tržišnih zakonitosti i tržišne politike na zajedničkom unutarnjem tržištu te ugroziti druge politike Unije pri nedostatku sredstava za njihovo financiranje.
5 For the sake of protecting the financial interests of the Union member states are obliged four times a year in periodic intervals to send the Commission a description of detected cases of fraud and unlawful activities in the area of EU expenditures the damage of which exceeds 4,000 euros, or in the area of the traditional own revenues of the Union the damage of which exceeds 10,000 euros.
5 Radi zaštite financijskih interesa Unije države članice dužne su četiri puta u godini u periodičnim razmacima slati Komisiji opis otkrivenih slučajeva prijevare i nezakonitosti u području rashoda EU čija šteta prelazi 4.000 eura, odnosno u području tradicionalnih vlastitih prihoda Unije čija šteta prelazi 10.000 eura.
After the establishment of the customs union in 1968, when internal duties were
Nakon uspostavljanja carinske unije 1968. godine ukidanjem unutarnjih carina i uvo
abolished, and common customs tariffs introduced, customs duties and other charges on the import of goods to the EU were prescribed in European law, primarily by the Customs Code of the Community12 and a number of other regulations concerning the ordering of the internal market adopted by the Council and the Commission.
đenjem zajedničke carinske tarife, carine i druge pristojbe na uvoz robe u EU propisane su europskim pravom, primarno Carinskim zakonom Zajednice12 te nizom drugih propisa o regulaciji unutarnjeg tržišta koje donose Vijeće i Komisija.
By contrast, customs houses on EU borders remained in the jurisdiction of customs agencies of the states whose border was also the external border of the EU, and they carry out the customs procedures of importing and exporting goods, and have jurisdiction in the criminal procedures and penalisation of unlawful actions, misdemeanours and other offences during import or export.
Nasuprot tome, carinarnice na granicama EU ostale su u nadležnosti carinskih uprava države čija je granica i vanjska granica EU, pa one provode carinske postupke uvoza i izvoza robe i nadležne su za kažnjavanje odnosno procesuiranje nezakonitosti, prekršaja i drugih kažnjivih djela pri uvozu ili izvozu.
The phenomenology of conduct through which evasion of the payment of customs
Fenomenologija ponašanja kojim se izbjegava plaćanje carina pri uvozu robe u EU
First is the smuggling of goods over the borders of the EU, the most common form of customs duty evasion, and the form that inflicts the most damage on the EU budget, and the other category is that of various kinds of manipulation of given standard labelling of goods such as kind, quality and quantity and other data relevant for the determination of the amount
Prva je krijumčarenje robe preko granica EU kao najčešći oblik utaje carina kojim se nanosi najveća šteta proračunu EU, a druga su kategorija različite vrste manipulacija pojedinim normativnim obilježjima robe kao što su vrsta, kvaliteta i količina te drugim podacima relevantnim za određivanje visine iznosa carine.
The prevention of smuggling is above all an issue of the vigour of border surveillance and control of goods that pass over the border.
Sprečavanje krijumčarenja ponajprije je pitanje intenziteta nadzora granice i kontrole robe koja preko nje prelazi.
Smuggling is most commonly part of illegal commerce, and as well as the EU budget being damaged by customs evasion, the national budgets also suffer because of the loss of excises and value added tax.
Krijumčarenje je najčešće dio ilegalne trgovine pa se osim oštećenja proračuna EU utajom carina, oštećuju i nacionalni proračuni zbog gubitka trošarina i poreza na dodanu vrijednost.
In the EU it is mostly highly taxed goods that are smuggled, such as cigarettes and
U EU se najčešće krijumčari visokooporezovana roba kao što su cigarete i alkohol
alcohol, for the sake of making a high unlawful profit by sales on well-organised black markets.
radi stjecanja velikog nezakonitog profita prodajom na dobro organiziranim crnim tržištima.
For the same reason organised criminal syndicates channel the sale of smuggled goods towards the illegal markets of the countries of the northern part of the EU with a higher rate of tax (European Commission, 1997: 20).
Iz istog razloga organizirani kriminalni sindikati usmjeravaju prodaju prokrijumčarene robe prema ilegalnim tržištima zemalja sjevernog dijela EU, s višom stopom poreza (European Commission, Annual Report 1997:20).
The channels for smuggling cigarettes and alcohol into the EU go along land, air and water routes, and some of the most important run from Poland into Germany via the so-called green border15, from Montenegro into Italy16, from Andorra17 and some other countries via the ports of Spain and Portugal.
Kanali krijumčarenja cigareta i alkohola u EU teku kopnenim, zračnim i vodenim putem, a neke od najznačajnijih ruta idu od Poljske u Njemačku preko tzv. zelene granice,15 iz Crne Gore u Italiju,16 iz Andore17 i nekih drugih država preko španjolskih i portugalskih luka.
The most widespread form of smuggling goods into the EU however is not smuggling
Najrasprostranjeniji oblik krijumčarenja robe u EU nije krijumčarenje fizičkim skri
the EU and other states and are smuggled into Italy via power boats.
Na udaru kriminalnih aktivnosti osobito je tzv. vanjski tranzitni postupak (čl.
The cigarettes are either produced in Andorra or imported into it by non-member states.
Za razumijevanje načina počinjenja tranzitne prijevare potrebno je upoznati tranzitni postupak.
If there is no unlawfulness in the transit procedure, and the customs house confirms the transit document.
U određenom vremenskom razdoblju roba se mora deklarirati otpravnom ispravom na carinarnici izlaska, gdje roba izlazi iz Unije.
After the conclusion of the transit procedure, the customs house of the point of entry will return the guarantee that has been given.
Ako nema nezakonitosti u tranzitnom postupku, ta će carinarnica potvrditi tranzitnu ispravu otpravka, a njezina kopija vraća se carinarnici ulaska kao dokaz zakonito provedenog tranzitnog postupka.
The weak point in this procedure that leaves the gate open to various manipulations
Slaba točka tog postupka koja je širom otvorila vrata različitim manipulacijama jest
is the regulation according to which the value guarantee given at the entry point customs house does not correspond to the amount of the customs duty for the imported goods.
propis prema kojemu vrijednost jamstva što se daje na ulaznoj carinarnici ne odgovara iznosu carinskih pristojba za uvezenu robu.
Organised crime and other perpetrators soon realised this, and they simply legally imported goods into the EU in the transit procedure, but did not export them from the EU, leaving them instead in the internal market and then destroying the transit documents.
To su organizirane kriminalne skupine i drugi počinitelji brzo uočili pa su jednostavno legalno unosili robu u EU tranzitnim postupkom, ali je nisu iznosili iz EU već ostavljali na unutarnjem tržištu i uništavali tranzitne isprave.
The alarm went off in 1988 when the following major transit fraud was detected.
Alarm se upalio 1988. godine, kada je otkrivena sljedeća velika tranzitna prijevara.
Firm P from the EU bought from Firm I-export of Belgrade a large quantity of beef.
Firma P. iz EU kupovala je od firme I-export iz Beograda velike količine goveđeg mesa.
The meat was loaded onto trucks in Yugoslavia and at the Austrian customs house in Spielfeld the transit procedure began according to the T1 shipping declaration.
Meso je u Jugoslaviji tovareno na kamione i na austrijskoj carinarnici Spielfeld počeo je tranzitni postupak prema otpravnoj ispravi T1.
Various firms in the Netherlands, Sweden and Norway were stated as being the consignees, although it was later discovered that they had no knowledge of these consignments.
Kao primatelji robe navedene su različite firme u Nizozemskoj, Švedskoj i Norveškoj za koje se kasnije utvrdilo da nemaju nikakvih spoznaja o tim pošiljkama.
The consequence of this was the loss of about 1.1 billion marks of lost revenue (Sieber, 1998:5).
Posljedica je bila oko 1,1 milijarda DEM izgubljenog prihoda (Sieber, 1998:5).
The inquiry into the transport of live cattle through the Union that was exported from Poland to the Maghreb also showed that of the 678 transit procedures checked, 314 ended wrongly, and in 360 transit documents neither were the goods stated nor was the appropriate document shown (Rump, 1993:42).
Istraga o transportu živih goveda kroz Uniju koja su se izvozila iz Poljske u Magreb također je pokazala da je od 678 ispitanih tranzitnih postupaka 314 pogrešno završilo, a u 360 u tranzitnoj ispravi nije navedena roba niti je pokazana odgovarajuća isprava (Rump, 1993:42).
Aiming however to create a profit still greater than afforded by the difference between
počinitelji su razvili načine kako da vrate jamstvo dano za nikad izvezenu robu.
Because of the number of transit documents sent back to a customs house and the vast amount of work this implies, the discovery of forged stamps, data or documents is very difficult.
S obzirom na broj tranzitnih dokumenata vraćenih carinarnici i golemog posla što ga oni podrazumijevaju, otkrivanje krivotvorenih štambilja, podataka ili isprava vrlo je teško.
The cases detected and discussed in the literature (Gropp, 1998:190) and in the annual reports of the Commission for the Protection of the Financial Interests of the European Communities and the Fight against Fraud (Commission of the European Communities, 2001:26) confirm that well organised groups of perpetrators and carefully planned operations are necessary for the fraudulent abuse of the transit procedure.
Otkriveni slučajevi koji se navode u literaturi (Gropp, 1998:190) i u godišnjim izvješćima Komisije o zaštiti financijskih interesa Europskih zajednica i borbi protiv prijevare (Commission of the European Communities, 2001:26) potvrđuju da je za prijevaru zloupotrebom tranzitnog postupka nužno postojanje dobro organiziranih skupina počinitelja i pomno planiranih operacija.
Another method of retaining goods in the transit procedure in the internal market of
Drugi način zadržavanja robe u tranzitnom postupku na unutarnjem tržištu EU uz
Thus, UCLAF21 detected a case in which empty trucks were sent from Italy to Slovenia, and the accompanying documents were endorsed at the border.
Tako je UCLAF21 otkrio slučaj u kojemu su prazni kamioni slani iz Italije u Sloveniju, a prateće isprave bile su potvrđene na granici.
Through this false export, a quantity of undeclared alcohol was created, available for sale on the black market of northern Europe (ibid: 26).
Lažnim izvozom stvorila se količina nedeklariranog alkohola koji je mogao biti prodan na crnom tržištu Sjeverne Europe (ibid:26).
Simulation of export can be carried out with the export of some other goods, as happened in 1997, when a very complicated operation with the fraudulent import of olive oil without the payment of customs duty was discovered.
Simulacija izvoza može se izvesti i izvozom neke druge robe kao što se dogodilo 1997. godine, kada je otkrivena vrlo komplicirana operacija prijevarnog uvoza maslinova ulja bez plaćanja carina.
Two ships set sail from Marseilles and Sete in France, each of them with 1,700 t of olive oil in transit for Turkey and Israel, as well as 1,700 t of French sunflower oil.
Iz Marseillesa i Sètea u Francuskoj zaplovila su dva broda, svaki od njih s 1.700 tona maslinova ulja u tranzitu za Tursku i Izrael te s 1.700 francuskoga suncokretova ulja.
They lay over in Monopolitana in Italy, allegedly to unload the sunflower oil, but in fact unloaded the olive oil and continued the voyage with the sunflower oil.
Zaustavili su se u Monopoliju u Francuskoj, navodno da bi istovarili suncokretovo ulje, a stvarno su istovarili maslinovo ulje i nastavili putovanje sa suncokretovim.
The amount of customs duty that an importer has to pay depends on a great many
Ona su propisana zajedničkim tarifnim sustavom EU koji specificira robe opisujući njihova obilježja.
The tariff system of the EU contains a very large number of specified kinds of goods according to numerous characteristics22.
22 Zbog pretjerane diferenciranosti tarife čije su stavke često samo nominalno različite i stoga za carinske službenike teško utvrdive, mogućnost manipulacije carinski relevantnim podacima velika je.
While a fraudulent declaration of the kind of goods, for example, the false declara
pri čemu se broj uvezenih grla stoke može provjeriti samo brojenjem.
Separate specification of some slight differences in the descriptions of different goods makes customs control much harder.
Dok će se lažna prijava vrste robe, primjerice lažno deklariranje alkohola kao soka
Since the meat was ground on import, serological analysis for comparison of the two kinds of meat was impossible.
Kako je meso prije uvoza bilo samljeveno, serološka analiza radi usporedbe dviju vrsta mesa bila je nemoguća.
The case was discovered because of the quantity of diaphragm muscle that the perpetrators attempted to declare, coming to 10,870 tons.
Slučaj je razotkriven zbog količine mišića dijafragme koji su počinitelji pokušali deklarirati, a koja je iznosila ukupno 10.870 tona.
Since from a single bovine animal at most a kilo of diaphragm muscle can be obtained, it would follow that 10.8 million cattle would have to have been slaughtered, in other words, that Romania would not have had a single animal left (Sieber, 1998:6).25
Kako se od jednog goveda može dobiti najviše jedan kilogram mišića dijafragme to bi značilo da je poklano 10,8 milijuna goveda odnosno da u Rumunjskoj ne bi ostalo nijedno govedo (Sieber, 1998:6).25
c) False information about the country of origin of goods
c) Lažni podatak o zemlji podrijetla robe
The EU allows some states or areas duty free import of goods or trade preferences,
EU pojedinim državama ili područjima odobrava slobodan uvoz robe odnosno trgo
the manipulation of the trade preference given to Hungary for the import of cars of Hungarian origin.
barstva, gdje su carine prilično visoke, a pravila o podrijetlu teško je kontrolirati.
Along with protective tariffs, the main mechanism for the regulation and survival of
Radi ostvarenja programa zajedničkih politika, EU iz svog proračuna, putem eu
the common agricultural market of the EU resides in various forms of subsidy with which market processes are artificially regulated and a high standard of living is ensured for the farm population of the EU.
ropskih fondova i nacionalnih upravnih službi, fizičkim i pravnim subjektima dodjeljuje novčane iznose u obliku subvencija, dotacija, premija, poticaja i drugih oblika pomoći i financiranja.
Subsidies are allocated according to a system in which the kind, quality and quantity of products to be subsidised are detailed.
Zbog njihova značaja u fenomenološkoj deskripciji subvencijskih prijevara u području poljoprivrede potrebno je nešto više reći o izvoznim subvencijama.
The subsidies are advanced by the paying agencies of the member states on behalf of the Commission and thus a contractual relationship between the EU and the merchant is established.
Cijene poljoprivrednih proizvoda na tržištu EU znatno su više od cijena na drugim svjetskim tržištima zbog visoke cijene rada i osiguranja odgovarajuće zarade poljoprivrednicima.
These products are on the whole dispatched for export through internal customs houses and are then shipped to the EU border customs houses using the external transit procedure.
Pod direktnim subvencijama razumijeva se dodjela financijske pomoći (Finanzhilfen), a pod indirektnim subvencijama porezne i druge financijske olakšice (Steuervergünstigungen).
The first was committed with the alleged export of butter to Albania, for which a Belgian firm received export subsidies, although in fact the butter was transferred from trucks to private warehouses in Italy and sold in the Italian market.
poljoprivrednih proizvoda iz EU, za njihov izvoz odnosno za izlazak na svjetsko tržište nužno im je spustiti cijenu, pa EU, kako bi potaknula izvoz ili se riješila viška proizvoda na unutarnjem tržištu, subvencionira poljoprivrednicima razliku cijene poljoprivrednog proizvoda na unutarnjem i svjetskom tržištu.
After that it at once demanded the halting of the procedure and the issue of transit re-export documents.
Ti se proizvodi uglavnom otpremaju za izvoz kroz unutarnje carinarnice i prevoze se do granične carinarnice EU uz vanjski tranzitni postupak.
a) Fraudulent production or export declaration
a) Lažna prijava proizvodnje ili izvoza
Production for which a subsidy is allowed can be fraudulently declared by declaring
Proizvodnja za koju se daje subvencija može se lažno prijaviti prijavljivanjem proi
production that does not exist or which is not intended to be realised or for applying several times for subsidies for the same products.
zvodnje koje nema odnosno koja se ne namjerava ostvariti ili prijavljivanjem višestrukih subvencija za iste proizvode.
An example of the first possibility is the case of the olive producer that declares the production of olives on land that is not used for olive tree growing.
Primjer prve mogućnosti je slučaj da proizvođač maslina prijavi proizvodnju na parcelama koje ne služe za uzgoj maslina.