natgillin/translations-raw huggingface dataset:
An example of the abuse of dissonant tariffs is described in the smuggling of goods in the transit procedure by exploitation of the difference between the amount of customs duty and the amount of the guarantees that are deposited for goods in transit through the EU area.
Primjer zloupotrebe disonantnih tarifa opisano je pri krijumčarenju robe u tranzitnom postupku iskorištavanjem razlike između visine carine i visine jamstva koje se ostavlja za robu u provozu kroz područje EU.
58 Another case of very frequently exploited disharmonies in the same economic system are the regulations according to which an export of a certain good from the common market is allocated a higher subsidy than the import of the same commodity into the common market.
58 Daljnji slučaj vrlo često iskorištavanih neusklađenosti unutar istoga gospodarskog sustava jesu propisi prema kojima se za izvoz određene robe sa zajedničkog tržišta dodjeljivala viša subvencija nego što je bila visina carine za uvoz te iste robe na zajedničko tržište.
The Swiss importer exported the meat to Italy.
Švicarski je uvoznik meso dalje izvozio u Italiju.
The customs duty on import into Italy properly paid to the EC were much lower than the subsidy that the German company obtained on the export to Switzerland.
Carina koju je pri izvozu u Italiju regularno plaćao Europskoj zajednici bila je znatno manja od subvencijske potpore što ju je njemačko poduzeće dobivalo pri izvozu u Švicarsku.
In the criminal proceedings for subsidy fraud, the German firm's defence was that it was not responsible for the actions of the Swiss purchaser and that all the data were properly stated.
U kaznenom postupku zbog subvencijske prijevare njemačko se poduzeće branilo da nije odgovorno za ponašanje švicarskog kupca i da je sve podatke ispravno navelo.
Since it was considered highly contentious whether the concealment of the sale to a state of the EC was relevant from the point of criminal law, the proceedings were abandoned (Dannecker, 1993:24-25).
S obzirom na to da je bilo sporno je li tajenje daljnje prodaje u državu Europske za jednice kaznenopravno relevantno, postupak je obustavljen (Dannecker, 1993:24-25).
In the very same system, an illicit profit of about 950,000 marks was made by exporting subsidised starch to Italy from Germany via Switzerland (Sieber, 1998:11).
Po istoj shemi nezakonito je ostvaren profit od približno 950.000 DEM izvozom subvencioniranog škroba iz Njemačke u Italiju preko Švicarske (Sieber, 1998:11).
4 Conclusion: the criminogenesis of fraud adversely against the budget of the European Union
4. Zaključak: kriminogeneza prijevare na štetu proračuna Europske unije
The criminogenesis of all criminal behaviour is the result of endogenic or internal
Kriminogeneza svakoga kažnjivog ponašanja rezultat je endogenih odnosno unutar
This concerns certain economic, financial, social, legal and other social circumstances that condition and cause the commission of EU frauds or at least enable them.
Riječ je o određenim gospodarskim, financijskim, socijalnim, pravnim i drugim društvenim okolnostima koje uvjetuju i uzrokuju počinjenje EU prijevare ili joj pogoduju.
a) The protectionist market policy of the EU.
a) Protekcionistička tržišna politika EU.
One feature of economic crime is that
Obilježje gospodarskog kriminaliteta jest nje
it is caused by the economic system in which it works, which is confirmed by economic crime in the EU.
gova uvjetovanost gospodarskim sustavom u kojemu djeluje, što potvrđuje i gospodarski kriminalitet u EU.
For many products, the EU market is a politically regulated system in which high prices are artificially maintained with financial instruments for the sake of protecting domestic producers.
Tržište EU za brojne je proizvode politički reguliran sustav u kojemu se financijskim instrumentima umjetno održavaju visoke cijene radi zaštite vlastitih proizvođača.
The two most important financial mechanisms of the protectionist market politics of the EU that are criminogenic in their effect are protective tariffs and subsidies.
Dva najznačajnija financijska mehanizma protekcionističke tržišne politike EU s kriminogenim učinkom jesu zaštitne carine i subvencije.
Protective tariffs induce perpetrators to import goods illegally across the border and sell them on the internal market at a price considerably higher than the external market.
Zaštitne su carine poticaj počiniteljima za nezakonito unošenje robe preko granice i njezino plasiranje na unutarnjem tržištu po znatno višoj cijeni od cijene na vanjskome.
The opening of market borders of the EU to goods from other world and national markets and the abolition of protectionist tariffs would ipso facto do away with evasion of customs duties, smuggling or false declarations of goods to be sold on the EU market.
Otvaranje tržišnih granica EU za robu s drugih svjetskih i nacionalnih tržišta i ukidanje protekcionističkih carina ipso facto ukinulo bi utaju carina krijumčarenjem ili netočnim prijavljivanjem robe radi prodaje na tržištu EU.
But from a political viewpoint for the EU any move from a eurodirigiste economy to a world market economy is still unacceptable, although the efforts of the European Commission are very slowly moving in this direction (Đurđević, 2004:196).
No za EU je s političkog stajališta još uvijek neprihvatljiv prelazak s eurodirižističkoga gospodarstva na svjetsko tržišno gospodarstvo, iako napori Europske komisije polako kreću u tom smjeru (Đurđević, 2004:196).
Considering the prevailing kind of expenditures in it, the EU budget can be charac
S obzirom na prevalentnu vrstu svojih rashoda proračun EU može se označiti kao
terised as a subsidy budget, and according to criminological investigations, subsidies are a highly criminogenic financial instrument and very subject to criminal behaviour (Tiedemann, 1974:14, 357-359), primarily because subsidies are in the form of monetary grants that are very hard to control, because there is never any question of the refund of the money for some service that has already been performed; rather, this is a macroeconomic payment the purpose of which is to reduce export price, i.e., the price of goods on the internal market to the world price.
subvencijski, a prema kriminološkim istraživanjima subvencije su izrazito kriminogeni financijski instrument i vrlo su podložne kriminalitetu (Tiedemann, 1974:14, 357-359), ponajprije zato što su subvencije novčane potpore koje je vrlo teško kontrolirati jer nije riječ o povratu novca za neku već obavljenu radnju ili uslugu, već o makroekonomskoj naknadi za sniženje izvozne cijene, tj. cijene robe na unutarnjem tržištu, na njezinu svjetsku cijenu.
Apart from the intrinsic criminogenicity of subsidies, the European system for managing and allocating subsidies has a criminogenic effect.
Osim intrinzične kriminogenosti subvencija, europski sustav upravljanja i dodjeljivanja subvencija ima i kriminogeni učinak.
There is between the EU budget and the end user of the subsidy a vast administrative machine that comprehends several European and national levels.
Između proračuna EU i krajnjeg korisnika subvencije nalazi se golemi upravni aparat koji obuhvaća nekoliko europskih i nacionalnih razina.
This is supposed to realise and control the funding of subsidy recipients according to a complicated procedure and in line with numerous and very specific European and national regulations.
U njemu se, prema kompliciranoj proceduri i sukladno brojnim i specifičnim europskim i nacionalnim propisima, treba realizirati i kontrolirati financiranje korisnika subvencija.
Such a mechanism for the allocation and control of the use of subsidies makes the commission of subsidy frauds additionally simple and creates new conditions for such frauds.
Takav mehanizam dodjele i nadzora korištenja subvencije dodatno olakšava počinjenje subvencijske prijevare u EU i stvara nove prilike za njih.
b) Shortcomings of the regulations of the EU.
b) Nedostaci pravnih propisa EU.
EU law has many shortcomings, in both
Pravo EU ima brojne nedostatke, kako u smislu nor
the legal system as a whole, and in the attitude to the legislative technicalities of given provisions.
mativnog sustava u cjelini, tako i u odnosu prema zakonodavnoj tehnici pojedinih odredbi.
It consists of a vast set of orders, guidelines, books of regulations, tariffs and other regulations the number of which climbs steeply each year, and because there is no proper insight into the instruments that already exist a prescriptive system that is excessively complex, fragmentary, contradictory and unreadable arises.
Sastoji se od golemog skupa uredbi, smjernica, pravilnika, tarifa i drugih propisa čiji broj svake godine značajno raste, pa zbog neodgovarajućeg uvida u već postojeću regulativu nastaje nepregledni, pretjerano kompleksni, fragmentarni i proturječni normativni sustav.
This particularly holds true for the area of law in the area of the CAP, in which there is hyperproduction of rules (Oppermann, 1999:552, 562).
To posebno vrijedi za područje pravne regulative zajedničke poljoprivredne politike u kojoj je došlo do normativne hiperprodukcije (Oppermann, 1999:552, 562).
As we saw in the analysis of the phenomenal forms of EU fraud, by the fraudulent declaration of given legally relevant facts, every characteristic of a rule that prescribes some customs obligation or some subsidy procedure is the starting point for a fraudulent activity.
Kako smo vidjeli u analizi pojavnih oblika EU prijevare lažnim prijavljivanjem određenih pravno relevantnih činjenica, svako obilježje norme koja propisuje carinske obveze ili subvencijske pretpostavke polazište je za prijevarnu aktivnost.
Fraud however does not consist only of the direct violation of a given rule, the failure to meet its legal characteristics, but also the evasion of a rule or the application of it in a way that is against its meaning, making use of lacunae in the law, dissonant tariffs and other legislative shortcomings.
Prijevara se, međutim, ne čini samo izravnim kršenjem određene norme, neispunjavanjem njezina pravnog obilježja već i njezinim zaobilaženjem i primjenom protivnom njezinu smislu iskorištavanjem zakonskih praznina, disonantnih tarifa i drugih zakonskih nedostataka.
For this reason the issue of a proper legislative techniques, not only from the nomotechnical point of view, but in the sense of the substantive meaningfulness of a provision, is of first rate importance for the realisation of the aim of it.
Zbog toga pitanje pravilne zakonodavne tehnike, i to ne samo s nomotehničkog stajališta već i u smislu sadržajne smislenosti odredbe, ima prvorazredno značenje za ostvarenje njezine svrhe.
In legal systems in which the principle of lawfulness is strictly applied shortcomings in legislative technicalities or disharmony among statutory formulations, because of the difficulty of prosecution and trial, even the total impossibility of any post hoc sanctions being imposed, create particular opportunities for their own abuse.
U pravnim sustavima u kojima se strogo primjenjuje načelo zakonitosti nedostaci zakonodavne tehnike ili neusklađenost zakonskih formulacija zbog otežanog progona i procesuiranja, pa čak i potpune nemogućnosti naknadnog sankcioniranja, otvaraju posebne mogućnosti njihove zloupotrebe.
c) Inadequate control of the respecting of customs and subsidy procedures.
c) Nedostatna kontrola poštovanja carinskih i subvencijskih propisa.
It is very
Poznato je da
well known that the risk of the detection of a criminal act is one of the most important factors in the prevention of crime.
je rizik otkrivanja kaznenog djela jedan od najznačajnijih činitelja u prevenciji kriminaliteta.
In most crimes, the perpetrator will be dissuaded from committing the crime more because of the likelihood of being found out than because of the serious penalties attracted by such crimes.
U većini kaznenih djela počinitelja će od počinjenja prije odvratiti činjenica da će biti otkriven nego zaprijećena visoka kazna za to djelo.
Hence it is likely that the main criminogenic factor in EU fraud is the absence or impossibility of carrying out appropriate controls of the respecting of customs and subsidy regulations.
Stoga je vjerojatno glavni kriminogeni činitelj počinjenja EU prijevare nedostatak ili nemogućnost provođenja odgovarajuće kontrole poštovanja carinskih i subvencijskih propisa.
The customs procedure for importing goods into the EU has a number of systemic weakness because of which it is incapable of carrying out the task enjoined upon it, and this is a check on whether the goods that is being imported into the EU, in all their characteristics, correspond to the goods that are declared in the customs documents.
Carinski postupak uvoza robe u EU ima niz sistemskih slabosti zbog kojih nije sposoban obaviti zadaću koja mu je namijenjena, a to je provjera odgovara li roba koja se uvozi u EU svim svojim obilježjima robi koja je deklarirana u carinskim ispravama.
The reasons because of which the customs procedure does not give the necessary guarantee of control are organisational, procedural and technical.
Razlozi zbog kojih carinski postupak ne daje potrebna jamstva kontrole organizacijske su, postupovne i tehničke prirode.
The volume of transactions, with respect to the quantity of declared goods, goes far beyond the capacity of the existing number of border crossings and customs officers.
Opseg posla s obzirom na količinu deklarirane robe daleko nadilazi mogućnosti postojećeg broja graničnih prijelaza i carinskih službenika.
Hence customs control as a rule is restricted to control of documents, and inspection of the goods is carried out only in exceptional cases or by way of random checks (Dannecker, 1993:27; Rump, 1993:42).
Stoga se carinska kontrola po pravilu ograničava na kontrolu dokumenata, a očevid robe obavlja se samo u iznimnim slučajevima ili kao nasumična provjera (Dannecker, 1993:27; Rump, 1993:42).
Transit procedures have the systemic drawbacks already described that enabled them to be manipulated for the sake of EU fraud perpetration.
Tranzitni postupak ima već opisane sistemske nedostatke koji omogućuju manipuliranje njime radi počinjenja EU prijevare.
Apart from that, in the system for allocating subsidies from the Agricultural Fund,
Osim toga, u sustavu dodjele subvencija Fonda za poljoprivredu uočen je struktural
a structural weakness has been observed that dissuades national governments from detecting fraud.
ni nedostatak koji odvraća nacionalne vlasti od otkrivanja prijevare.
The agricultural subsidies are allocated by the civil services of the member states from their own resources, the Commission later on reimbursing them for documented and justified expenditures.
Poljoprivredne subvencije dodjeljuju upravne službe država članica iz vlastitih sredstava, a Komisija im nadoknađuje dokumentirane i opravdane izdatke.
If a member state did not carry out a verification and payment procedure in the proper way, or if the payments were not made according to the financial regulations of the Union, the Commission will refuse to refund such agricultural expenditures (Đurđević, 2004;197).
Ako država članica nije provela postupak provjere i isplate na propisani način odnosno ako isplate nisu izvršene sukladno financijskim propisima Unije, Komisija će odbiti isplatiti povrat za takve poljoprivredne izdatke (Đurđević, 2004:197).
The attitude of society to a given crime is
Odnos društva prema određenom kažnjivom po
an important preventive or criminogenic factor.
našanju važan je preventivni odnosno kriminogeni činitelj.
The same goes for EU fraud, to an even greater extent, and in the literature there are certain reasons given for the absence of any social condemnation of the perpetrators of such offences.
Isti, ako ne i naglašeniji problem jest EU prijevara, a u literaturi se navode sljedeći razlozi izostanka socijalnog prijekora prema počiniteljima tih prijevara.
These are victimless crimes, without any individual to attract the sympathy of the public, only some far off EU exchequer (Gropp, 1998:191), the money of which, it is felt, is anyway spent without any justification.
U tom djelu oštećenik nije vidljiva, individualna osoba s kojom bi javnost mogla suosjećati već neka udaljena blagajna EU (Gropp, 1998:191) čiji se novac, smatra se, ionako neopravdano troši.
As already mentioned, the perpetrators of some spectacular frauds generated by the exploitation of legal loopholes and the abuse of the law often arouse admiration and approval in the public that is met by the sensationalising descriptions of adroit manipulation and snook-cocking at the European lawmaker.
Kao što je već spomenuto, počinitelji spektakularnih prijevara ostvarenih iskorištavanjem zakonskih praznina i zloupotrebom zakonskih normi često u javnosti, suočenoj sa senzacionalističkim opisivanjem vještih manipulacija i izrugivanjem europskog zakonodavca u javnim medijima, dobivaju divljenje i naklonost.
Perpetrators of EU frauds who do not commit them for their own but for their firm's benefit tend to internalise the absence of social condemnation.
Za počinitelje koji ne čine EU prijevare za vlastitu korist već za korist poduzeća u kojemu rade karakteristična je internalizacija nedostatka socijalnog prijekora.
They have not garnered any pecuniary benefit for themselves, and do not accept that they have committed an offence or that they have harmed anyone, rather considering themselves to have done their duties as conscientious employees in line with the orders of the management and the principles of good management (Courakis, 2001:130-131).
Oni za sebe nisu prisvojili nikakvu imovinsku korist, pa ne prihvaćaju da su počinili kažnjivo djelo niti bilo koga oštetili, već se smatraju savjesnim zaposlenicima koji su samo obavljali svoju dužnost u skladu s nalozima uprave i načelima dobrog poslovanja (Courakis, 2001:130-131).
e) The impossibility and ineffectiveness of criminal prosecution.
e) Nemogućnost i neučinkovitost kaznenog progona.
of transnational crime in the EU, to which EU fraud belongs, is the absence of any effective criminal law prevention and repression at European level, because of the absence of a criminal law system and criminal law at a European level.
minaliteta u EU, kojemu pripada i EU prijevara, jest izostanak učinkovite kaznenopravne prevencije i represije na europskoj razini zbog nepostojanja europskoga kaznenopravnog sustava i europskoga kaznenog prava.
The Union does not have at its disposal any criminal law authorities or any criminal law jurisdiction.
Unija ne raspolaže kaznenopravnim ovlastima niti ima kaznenopravnu nadležnost.
The absolute retention of sovereignty over criminal law by the member states has made it impossible to create European bodies for criminal prosecution or criminal jurisprudence.
Apsolutno zadržavanje kaznenopravnog suvereniteta država članica onemogućilo je stvaranje europskih tijela kaznenog progona odnosno kaznenog pravosuđa.
And while criminals can freely roam the length and breadth of the EU and without let or hindrance organise cross-border criminal activities, the authorities of the national bodies of criminal prosecution have to halt at national borders and as a rule can carry out no actions on the territory of another member state.
I dok se počinitelji kaznenih djela slobodno kreću cijelim teritorijem EU i neometano organiziraju prekogranične kriminalne aktivnosti, ovlasti nacionalnih tijela kaznenog progona zaustavljaju se na nacionalnim granicama i po pravilu ne mogu poduzimati radnje na teritoriju druge države članice.
Of course, because of the gathering strength of transnational organised crime, national bodies are forced to collaborate and swap information, but direct communication is still very restricted.
Dakako, zbog jačanja transnacionalnoga organiziranog kriminala nacionalna su tijela vlasti prisiljena međusobno surađivati i izmjenjivati informacije, no neposredna komunikacija još je uvijek vrlo ograničena.
There is no procedure for the automatic admission of evidence produced in front of foreign national courts or, with the exception of the European arrest warrant, any automatic execution of foreign decisions.
Nije uspostavljen postupak automatskog priznanja dokaza izvedenih pred stranim nacionalnim sudovima niti, uz izuzetak europskoga uhidbenog naloga, automatsko izvršenje stranih odluka.
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UDC 331.5:364.23(4-67 EU) JEL E32
UDK 331.5:364.23(4-67 EU) JEL E32
At the meeting of the European Coun
Na sastanku Europskog vijeća, održa
cil held in March 2000 in Lisbon heads of state and member states of the European Union came to an agreement on a joint strategic target according to which by 2010 the EU should become the most competitive and dynamic knowledge-based economy in the world, capable of sustainable economic growth, with the highest employment rate, and strong economic and social cohesion.
nome u ožujku 2000. godine u Lisabonu, čelnici vlada i država članica Europske unije postigli su dogovor o zajedničkom strateškom cilju prema kojemu bi EU do 2010. godine trebao postati najkonkurentnije i najdinamičnije gospodarstvo svijeta utemeljeno na znanju, te sposobno za održivi gospodarski rast, s najvećom stopom zaposlenosti i snažnom gospodarskom i socijalnom kohezijom.
In order to achieve this objective, what is called the Lisbon Strategy or the Lisbon Agenda was adopted, linking up short-term political initiatives and mediumterm or long-term economic reforms.
Radi postizanja tog cilja usvojena je tzv. Lisabonska strategija, odnosno Lisabonska agenda, s programom koji povezuje kratkoročne političke inicijative te srednjoročne i dugoročne gospodarske reforme.
This strategy, which was worked out in the subsequent meetings of the European Council, comprises three segments.
Ta se strategija, koja je razvijana na sljedećim sastancima Europskog vijeća, zasniva na trima segmentima.
1 The economic segment, in which a
1. Ekonomski segment kojim se pripre
transition to a competitive, dynamic and knowledge-based economy is being prepared.
ma tranzicija prema konkurentnome, dinamičnom i na znanju zasnovanom gospodarstvu.
The emphasis is placed on the need for constant readjustment to changes in the information society, and on fostering research and development.
Naglasak je na potrebi stalnih prilagodbi promjenama u informacijskom društvu te u poticanju razvoja i istraživanja.