natgillin/translations-raw huggingface dataset:
However, the logic of their cooperation tended to result in false reporting of data to provide illegal benefits to both sides, rather than effective mutual checks. 
Podatke o broju drveća, koje su u formulare upisivali sami poljoprivrednici, trebali su kontrolirati proizvođači ulja koji prerađuju masline.
If a farmer falsely increased the quantity of olives, then the oil producer, accepting the enlarged quantitative data, could itself appropriate unjustified pay 
Međutim, logika njihove kooperacije više je odgovarala lažnom prijavljivanju podataka na obostranu protupravnu korist nego učinkovitom međusobnom nadziranju.
c) Fraudulent declarations of kind and quality of goods 
c) Lažna prijava vrste i kvalitete robe
The forms in which the fraudulent declaration of kind and quality of goods in the ex 
Pojavni oblici lažnog prijavljivanja vrste i kvalitete robe pri izvozu subvencionira
port of subsidised goods appear are the same as in the evasion of customs payments in this manner during the import of products from third countries into the EU. 
nih proizvoda isti su kao i pri izbjegavanju plaćanja carina na taj način pri uvozu proizvoda iz trećih zemalja u EU.
But according to the inverted financial logic, in this case, cheap products are reported as expensive and high value goods, in order to obtain the high incentives. 
No sukladno obrnutoj financijskoj logici, pritom se jeftini proizvodi prijavljuju kao skupa visokovrijedna roba radi dobivanja visokih poticaja.
38 The greatest problem in detecting such frauds consists in the already mentioned difficulties in the determination of the qualities of goods for which specialised knowledge is required, or goods that cross the border frozen or in containers. 
38 Najveći su problem u otkrivanju takvih prijevara već opisane poteškoće utvrđivanja svojstva robe za koje je potrebno specijalističko znanje ili koja prelazi granicu smrznuta ili u kontejnerima.
The Commission uncovered a very complex and well-organised fraud of this category 
Vrlo kompleksnu i dobro organiziranu prijevaru te kategorije otkrila je Komisija istra
After it was observed that considerably quantities of sunflower oil were imported into several EU countries in ships from Turkey, it was suspected that it was in fact hazelnut oil intended to be blended with olive oil. 
Nakon što je uočeno da su znatne količine suncokretova ulja uvezene u nekoliko zemalja EU brodovima iz Turske, posumnjalo se da je riječ o lješnjakovu ulju namijenjenom miješanju s maslinovim.
The oil was declared as sunflower in forged documents in order to avoid the provision of guarantees for the import of hazelnut oil. 
Ulje je deklarirano krivotvorenim ispravama kao suncokretovo da bi se izbjeglo davanje jamstava za uvoz lješnjakova ulja.
An addition of 18 to 20% hazelnut oil, which is three times cheaper than olive oil on the world markets, is very difficult to detect, but such an oil loses its quality and no longer has the right to any form of subsidy. 
Dodatak od 18 do 20% lješnjakova ulja, koje je na svjetskom tržištu tri puta jeftinije od maslinova, u maslinovu je ulju vrlo teško otkriti, no takvo ulje gubi kvalitetu i više nema pravo na bilo koji oblik subvencioniranja.
Further investigations revealed a further twist. 
Daljnje istrage otkrile su sljedeći krug.
After being shifted several times into accounts in various tax havens and Switzerland, the hazelnut oil was sold to a Swiss firm that invoiced it as olive oil to three Spanish firms that were controlled by the same person. 
Nakon što je opetovano prebacivano na različite račune u poreznim oazama i u Švicarskoj, lješnjakovo je ulje prodano jednoj švicarskoj firmi koja ga je fakturirala kao maslinovo ulje trima španjolskim firmama što ih je kontrolirala ista osoba.
Thus in the ledgers of these firms, as end consignees, no unlawfulness was seen, since no one of these firms bought or received hazelnut or sunflower oil in their invoices. 
Tako se u poslovnim knjigama tih firmi kao krajnjih primatelja nije vidjela nezakonitost jer nijedna od njih nije fakturirano kupila ili primila ni lješnjakovo ni suncokretovo ulje.
The adulterated olive oil was then sold on to Spanish firms. 
Razrijeđeno maslinovo ulje dalje je preprodavano španjolskim firmama.
This fraud cost the consumers about 40 million ECU, and the EU suffered a loss of 30 million ECU because of the loss of the guarantee on the hazelnut oil and in addition lost 43 million ECU for the unjustifiably paid subsidies for olive oil (European Commission, 1998:21; 1999:21). 
Tom su prijevarom potrošači oštećeni za oko 40 milijuna ECU, a proračun EU pretrpio je štetu od 30 milijuna ECU zbog gubitka jamstva za lješnjakovo ulje te izgubio 43 milijuna neopravdano isplaćenih subvencija za maslinovo ulje (European Commission, 1998:21; 1999:21).
there are possible manipulations through declaring goods from third countries as goods originating in the EU. 
Dobiveni su rezultati uspoređeni s provedenim kontrolama slučajnog uzorkovanja.
son in which the production of tobacco in Spain exceeded the national quota, while in Portugal it was below the quota, Portuguese tobacco planters bought (via middlemen) the Spanish surpluses and declared them as their own, thus obtaining subsidies (European Commission, 1998:28). 
U sezoni u kojoj je proizvodnja duhana u Španjolskoj prešla nacionalnu kvotu, dok je u Portugalu bila ispod kvote, portugalski su uzgajivači duhana posredništvom kupili od španjolskih uzgajivača višak duhana i deklarirali ga kao vlastiti, dobivši za njega subvencije (European Commission, 1998:28).
e) Fraudulent information about country of export 
e) Lažni podatak o zemlji izvoza
Behind the manipulation of information about the country of export is the differentia 
Motiv za manipulacije podatkom o zemlji izvoza jest diferencijacija visine izvoznih
tion of the amount of export subsidy according to the country of export. 
subvencija prema zemlji odnosno regiji u koju se izvozi.
For example, if the amount of subsidy for the export of wheat to neighbouring countries is different, every operator is encouraged to chose the higher-paying country and to leave it to its business partners there to sale the products to the country for which the export subsidy is lower (Dannecker, 1993:25). 
Primjerice, ako je visina potpore za izvoz pšenice u susjedne zemlje različita, svaki je gospodarstvenik potaknut da izabere povoljniju zemlju i da tamošnjim trgovačkim partnerima prepusti prodaju proizvoda u zemlju za koju je izvozna subvencija niža (Dannecker, 1993:25).
A precondition for the payment of an export subsidy is the entry of the goods into the economic area of a given country, but in many cases it is hard to determine the country to which the goods are sent, particularly if it is reloaded or redirected by sea. 
Preduvjet isplate izvozne subvencije jest ulazak robe u gospodarsko područje određene zemlje, ali je u mnogim slučajevima teško utvrditi zemlju u koju je roba upućena, osobito ako se pretovaruje ili preusmjerava na moru.
Another subsidy fraud of this kind is when an exporter falsely reports the export of goods to a third country, while the goods actually stay in the EU, being transferred from one member state to another in order to obtain unjustified subsidies. 
Riječ je o subvencijskoj prijevari te vrste i onda kad izvoznik lažno prijavi da izvozi robu u treću zemlju, a roba ostane unutar EU, odnosno prebaci se iz jedne u drugu državu članicu radi nezakonitog prisvajanja subvencija.
Tiedemann reports on one such fraud of 1968 - a German exporter obtained a subsidy of 78,950 marks for exporting 360,000 kg of powdered milk to Switzerland, while in fact the milk was sold in Italy. 
O takvoj prijevari iz 1968. godine izvješćuje Tiedemann − njemačka je izvozna firma prisvojila subvencije u visini 78.950 DEM za izvoz 360.000 kg mlijeka u prahu u Švicarsku, a u stvarnosti je mlijeko prodala Italiji.
This manner of fraud is common in the case of subsidies related to intervention measures on the market, when, for example, goods are purchased or the costs of warehousing or processing them are borne on condition that they are used for a given purpose, and then they are directed to some other, unlawful end use. 
Taj način prijevare čest je kod subvencija vezanih za interventne mjere na tržištu, kada se, primjerice, otkupljuje roba ili se snose troškovi njezina skladištenja odnosno prerade na uvjet da se upotrijebi za određenu namjenu, a ona se preusmjeri za neku drugu, nezakonitu konačnu upotrebu.
This happens if, for example, farmers obtain a subsidy on condition that they use milk only for fodder, and then sell the milk on to other farmers, who can also claim subsidies for it. 
To se događa ako, primjerice, poljoprivrednici dobiju subvenciju uz uvjet da upotrijebe mlijeko samo za hranjenje stoke, a oni ga dostave drugim poljoprivrednicima, koji također mogu za nj tražiti subvenciju.
The second-largest expenditure of the EU budget (about 30%) goes into the structural 
Drugi po veličini rashod proračuna EU (oko 30%) odlazi u strukturalne fondove za
funds for the financing of regional development and social policies via various economic, social, educational and other programmes (Đurđević, 2004:193). 
financiranje regionalnog razvoja i socijalne politike putem različitih gospodarskih, socijalnih, obrazovnih i drugih programa (Đurđević, 2004:193).
tle risk of being discovered, since it is difficult if not impossible to check the purposefulness or justification of every cost incurred in carrying out a given programme. 
Nezakonitoj upotrebi sredstava za financiranje određenih programa pogoduje i to što postoji mali rizik otkrivanja jer je teško, ako ne i nemoguće, provjeriti svrhovitost i opravdanost svakog troška provođenja određenog programa.
As an example of the fraudulent appropriate of resources from one of the structur 
Kao primjer prijevarnog prisvajanja sredstava jednog od strukturnih fondova u lite
al funds, the literature often cites the case of the so-called Flathus programme, meaning for the retraining of long-term unemployed in Thüringen, jointly financed by the European Social Fund. 
raturi se često navodi slučaj tzv. Flathus-programa, namijenjenog preškolovavanju dugo nezaposlenih osoba u Thüringenu, koji je sufinancirao Europski socijalni fond.
The subsidy was received by a private consultancy firm located in Berlin, and the training was to be carried out by a subsidiary in Denmark. 
Subvencija je primljena preko jednog privatnog poduzeća za savjetovanje sa sjedištem u Berlinu, a program obrazovanja trebala je provesti njegova danska podružnica.
A cause of fraud in the financing of programmes for employment also happened in Drama, Greek, where nine producers of ready-to-wear apparel received about 2.9 million euros of subsidies for creating new jobs. 
Slučaj prijevare u financiranju programa za zapošljavanje dogodio se i u Drami, Grčka, gdje je devet proizvođača gotove odjeće dobilo oko 2,9 milijuna eura subvencija za otvaranje novih radnih mjesta.
Instead of employing new workers, they sacked their old staff, and reemployed them in a newly founded firm with a new name (Courakis, 2001:200). 
Umjesto da zaposle nove radnike, oni su otpustili svoje osoblje da bi ih ponovno zaposlili u novoosnovanom poduzeću s novim imenom (Courakis, 2001:200).
In its annual reports about the protection of the financial interests of the European 
Komisija u svojim godišnjim izvješćima o zaštiti financijskih interesa Europskih zaje
Communities the Commission gives regular information about frauds with structural funds resources. 
dnica redovito izvješćuje o prijevarama sa sredstvima strukturnih fondova.
In 1997 a criminal investigation was started in which it was established that a large part of a donation of about 4.4 million ECU given from the resources of the ESF to a public body in Portugal had been embezzled. 
Tako je 1997. godine otvorena kaznena istraga u kojoj je utvrđeno da je pronevjeren velik dio donacije od oko 4,4 milijuna ECU koja su iz sredstava Europskoga socijalnog fonda dodijeljena javnom tijelu u Portugalu.
This involved declared large amounts of inappropriate and non-existent expenditures, and some items of expenditure had been artificially boosted with fictitious activities (European Commission, 1998:30). 
Pri tome su deklarirani veliki iznosi neprikladnih i nepostojećih izdataka, a pojedine stavke izdataka bile su umjetno podizane fiktivnim aktivnostima (European Commission, 1998:30).
In the same year, a whole network of institutions and operations for misappropriation of resources from the Guarantee Department of the Agricultural Fund was detected, covering systematic forgery, overpayment and issue of fraudulent accounts in the same ring of operators for non-existent services. 
Iste je godine otkrivena cijela mreža institucija i operacija za prijevarno stjecanje sredstava Fonda za poljoprivredu, Odjela garancija, koja je obuhvatila sustavno krivotvorenje, preplaćivanje i izdavanje lažnih računa unutar istog kruga subjekata za nepostojeće usluge.
The network involved firms in various offshore locations in the role of users or contractual parties linked by the same owners or managements. 
Mreža je obuhvaćala firme u različitim offshore lokacijama u ulozi korisnika ili ugovornih stranaka koje su povezivali isti vlasnici ili uprava.
Some offshore companies were founded at the time the project was approved with the sole aim of collecting EU resources for services that were not performed (European Commission, 1998:30; 1999:29). 
Neke offshore kompanije osnovane su u isto vrijeme kada je projekt odobren, s jedinom svrhom − radi prisvajanja sredstava EU za neizvršene usluge (European Commission, 1998:30; 1999:29).
An event that occurred in 1998 showed that not even academic circles were immune 
Slučaj koji se dogodio 1998. godine potvrdio je da ni sveučilišni krugovi nisu imuni
to the unlawful use of subsidies. 
na nezakonito korištenje dodijeljenih subvencija.
Control of the delivery of the curriculum in a British college financed with ESF resources established that there was no difference between the tuition funded by the programme and the ordinary tuition of the college (European Commission, 1999:28). 
Kontrolom provođenja edukacijskog programa na britanskom koledžu, financiranog sredstvima Europskoga socijalnog fonda, ustanovljeno je da ne postoji razlika između nastave koja je financirana sredstvima tog fonda i redovite nastave u koledžu (European Commission, 1999:28).
Further frauds with resources of the ESF were discovered in the same year in the co-financing of a programme of personal professional development in the Netherlands, carried out by the artificial inflation of expenses, among other things and by forging the numbers of classes taught (European Commission, 1999:28). 
Daljnja prijevara sa sredstvima Europskoga socijalnog fonda otkrivena je iste godine u sufinanciranju programa profesionalnog usavršavanja u Nizozemskoj, a ostvarena je umjetnim napuhivanjem izdataka, između ostaloga i krivotvorenjem broja održanih sati (European Commission, 1999:28).
the financial interests of the EU is the method with which the paper began. 
Kriterij drugoga fenomenološkog presjeka kažnjivih ponašanja protiv financijskih
These are the methods that enable perpetrators to manipulate the facts comprising the constitutive character of the fiscal norm concerning the EU budget. 
To su metode koje počiniteljima omogućuju manipuliranje činjenicom koja čini konstitutivno obilježje fiskalne norme o proračunu EU.
The descriptions of phenomenal forms of conduct used to attack budgetary revenue or expenditure have shown that the methods that the perpetrators use are both very diverse and sometimes also combined. 
Opisi pojavnih oblika ponašanja kojima se napadaju proračunski prihodi odnosno rashodi pokazali su da su metode kojima se počinitelji koriste vrlo raznolike i često kombinirane.
They can be divided into five categories: 1, forgery of documentation; 2; concealment of goods; 3, receiving and giving bribes; 4, violence and 5, sham transactions and evasion of the law. 
Mo gu se podijeliti u ovih pet kategorija: 1. krivotvorenje isprava, 2. skrivanje robe, 3. davanje i primanje mita, 4. nasilje, 5. fiktivni poslovi i zaobilaženje zakona.
The most common method for committing EU frauds is the forgery of documents with 
Najčešća metoda počinjenja EU prijevare jest krivotvorenje isprava s činjenicama
facts that affect the application of certain customs or subsidy norms. 
koje uvjetuju primjenu određene carinske odnosno subvencijske norme.
The point of forging documents is to manipulate the data in such a way as falsely to present or to conceal for the sake of exemptions from the payment of customs duty, the application of more favourable tariffs or to get subsidies. 
Smisao krivotvorenja isprava jest manipuliranje podacima na način da se lažno prikazuju ili prikrivaju radi oslobođenja od plaćanja carine, primjene povoljnije carinske tarife ili prisvajanja subvencija.
Import and export customs declarations, transit documents, certificates of origin, quality certificates, veterinary certificates, goods declarations, tariff classifications, invoices confirming costs, ledgers (cooking of books) and various other forms of certificates and declarations can all be forged. 
Predmet krivotvorenja su uvozne i izvozne carinske deklaracije, tranzitne isprave, certifikati o podrijetlu, potvrde o kvaliteti, veterinarske potvrde, deklaracije o robi, carinska obilježja, računi kojima se dokazuju izdaci, poslovne knjige (tzv. cooking of books) te razne druge vrste potvrda i deklaracija.
A document can by forged either by the perpetrator itself drawing up a fake document and filling it with untruthful data, by altering a real document, unlawfully acquiring a real document and presenting it to the competent body, and forging the signature, stamp or seal unlawfully authenticating a real or forged document. 
Isprava se može krivotvoriti na način da počinitelj sam izradi lažnu ispravu i upiše u nju neistinite podatke, preinači pravu ispravu, nezakonito pribavi pravu ispravu i predoči je nadležnom tijelu te krivotvorenim potpisom, štambiljem ili pečatom nezakonito ovjeri pravu ili krivotvorenu ispravu.
False presentation or concealment of customs- or subsidy-relevant facts to and from the competent bodies can be committed by giving untruthful facts by word of mouth. 
Lažno prikazivanje ili prikrivanje carinski ili subvencijski relevantnih činjenica pred nadležnim tijelima može se počiniti i usmenim davanjem neistinitih podataka.
However, in the commission of EU frauds the official bodies are usually deceived by forged documents, for exporters and importers as well as other subsidized entities declare goods for the customs procedure or apply for and justify subsidies by documents in which they themselves enter the relevant data, which the competent body only has to endorse. 
Međutim, u počinjenju EU prijevare nadležna se tijela po pravilu dovode u zabludu krivotvorenim ispravama jer uvoznici, izvoznici i drugi subvencionirani subjekti prijavljuju robu za carinjenje odnosno zahtijevaju i opravdavaju subvencije ispravom u koju sami upisuju relevantne podatke, a nadležno tijelo samo ovjerava predanu ispravu.
The techniques for forging documents are diverse, and might involve the use of the 
Tehnike krivotvorenja isprava različite su i obuhvaćaju primjenu najnovijih tehni
most up to date technology, or might be simple and crude forgeries. 
čkih dostignuća, ali primitivno i jednostavno krivotvorenje.
Concealment of goods is the classic method for smuggling goods. 
Skrivanje robe klasična je metoda kojom se krijumčari roba.
For EU fraud com 
Za počinjenje EU prije
mission, it can be used on its own or combined with the forgery of documents. 
vare može se upotrijebiti samostalno ili u kombinaciji s krivotvorenjem isprava.
The concealment method is used on its own when the goods are brought into the common customs area away from the border crossing or across the border crossing when it is not open. 
Metoda skrivanja samostalno se koristi kada se roba unosi u zajedničko carinsko područje izvan graničnog prijelaza ili preko graničnog prijelaza u vrijeme kad granični prijelaz nije otvoren.
Much more common are cases of EU fraud committed by not declaring the right quantities of goods while crossing the border, or not declaring all the goods that are imported or exported, which is a combination of concealment and falsification of documents. 
Mnogo su češći slučajevi počinjenja EU prijevare neprijavljivanjem ispravne količine robe pri prelasku granice, odnosno neprijavljivanjem sve robe koja se uvozi ili izvozi, kada se istodobno primjenjuje metoda skrivanja robe i krivotvorenja isprava.
In such cases the perpetrator untruthfully declares data with a fraudulent document, and at the same time physically conceals the undeclared goods placing them in some secret or hidden place in the vehicle, masks them in some other goods or packs them specially. 
U tim slučajevima počinitelj neistinito prijavljuje podatke krivotvorenom ispravom, te ujedno fizički skriva lažno prijavljenu robu stavljajući je na tajna ili skrovita mjesta u vozilu, maskira ih u neku drugu robu ili ih posebno pakira.
giving and receiving of bribes, is the most dangerous method for committing EU frauds, for with it, criminal activity permeates the national and supranational structures to which the citizens have confided the authority and duty to collect, dispose of, allocate and control the budgetary resources of the EU. 
manje mita najopasnija je metoda počinjenja EU prijevare jer njome kriminalna aktivnost prodire u državne i nadnacionalne strukture kojima su građani povjerili ovlasti i dužnosti prikupljanja, raspolaganja, raspodjele i kontrole proračunskih sredstava EU.
Not seldom are there statements that the phenomenon of corruption is the genuine and only battle in the battle against EU fraud (Lettieri, 1993:96). 
Nisu rijetke tvrdnje da je fenomen korupcije istinski i jedini neprijatelj u borbi protiv EU prijevara (Lettieri, 1993:96).
Corruption in the context of EU frauds means actions by which some material, personal or other benefit is given or promised to national or European officers or officials whose remit includes matters of customs control and the allocation of subsidies, in order to influence the commission or omission of certain official actions or the making of certain decisions. 
Korupcija u kontekstu EU prijevare podrazumijeva radnje kojima se obećava i daje materijalna ili neka druga osobna korist nacionalnim ili europskim službenicima odnosno dužnosnicima u čiji djelokrug pripadaju poslovi carinske kontrole i dodjeljivanja subvencija kako bi se ostvario utjecaj na provođenje odnosno propuštanje određenih službenih radnji ili donošenje odluka.
The method of bribery necessarily implies that the perpetrator of EU fraud (the business operator or the organised crime syndicate) finds as accessory to the fraud a public servant with authority to establish the premises for and the application of certain customs or subsidiary norms. 
Metoda podmićivanja podrazumijeva da počinitelj EU prijevare (gospodarski subjekt ili organizirana kriminalna skupina) kao supočinitelja pronađe javnog službenika nadležnog za ustanovljivanje pretpostavaka i primjenu neke carinske ili subvencijske norme.
43 On the one hand the perpetrator of EU fraud, in order to evade customs duty or unlawfully to get a subsidy, gives a bribe, and on the other hand the officer or official receives the bribe and abuses his or her official authority. 
43 S jedne strane počinitelj EU prijevare, da bi utajio carinu ili nezakonito prisvojio subvenciju, daje mito, a s druge strane službenik ili dužnosnik prima mito i zloupotrebljava svoje službene ovlasti.
Corruption in the commission of EU fraud is not primarily used to protect the perpe 
Korupcija se u počinjenju EU prijevare primarno ne koristi za zaštitu počinitelja kri
trator of criminal activities from criminal or administrative prosecution, although there probably are cases of bribery even after irregularities or crimes against the EU budget have been detected. 
minalnih aktivnosti od kaznenoga ili upravnog progona iako vjerojatno postoje slučajevi podmićivanja i nakon što su nepravilnosti ili kažnjive radnje protiv proračuna EU otkrivene.