natgillin/translations-raw huggingface dataset:
Such rulings may usefully narrow down the scope for inconsistent application in different Member States of valuation rules to specific cases (for example costs relating to royalties, research and development, tooling, etc.). 
Sdana beslut kan bidra till att minska utrymmet fr inkonsekvent tillmpning i olika medlemsstater vad gller vrderingsregler fr srskilda fall (t.ex. betrffande kostnader i samband med royalty, forskning och utveckling, utrustning osv.).
However, the results, when set against the yardstick of the Community working as one single administration, remain unsatisfactory. 
Resultaten r emellertid fortfarande otillfredsstllande om man utgr frn en gemenskap som fungerar som en enda myndighet.
The final responsibility for a traderŐs customs debt lies with the individual customs administrations. 
Det slutliga ansvaret fr en marknadsaktrs tullskuld ligger p den enskilda tullmyndigheten.
In valuation matters they are not obliged to accept the decisions or opinions of any other authority. 
I vrderingsfrgor r de inte skyldiga att ta hnsyn till beslut eller yttranden frn ngon annan myndighet.
The Commission does not make or issue valuation decisions to individual traders. A significant moment in the customs unionŐs history was reached in 1975 when a proposal by the Commission (3), for it to be attributed competence to act in this field, was rejected by the Council when it adopted the new valuation Regulations (4). 
Ett avgrande gonblick i tullunionens historia var r 1975 nr ett frslag frn kommissionen (3) om att den skulle f befogenhet att verka inom detta omrde, avslogs av rdet i samband med att de nya vrderingsbe-stmmelserna antogs (4).
The Commission had proposed that it should have the delegated power to establish, in individual cases, values or uplifts in order to avoid differences in establishing the customs value. 
Kommissionen hade freslagit att den skulle f delegerad makt fr att i enskilda fall kunna fastsl eller hja vrderingar fr att undvika skillnader i frga om faststllandet av tullvrden.
Notwithstanding the legal limitations, the Commission has over the years obtained the agreement of the national administrations to issue uniform valuation decisions for particular traders, albeit a diminishing number. 
Trots de rttsliga begrnsningarna har kommissionen under rens lopp erhllit nationella myndigheters tillstnd att utfrda enhetliga vrderingsbeslut fr enskilda marknadsaktrer, men i allt mindre omfattning.
Valuation decisions issued by the Member StatesŐ authorities 44. 
Vrderingbeslut fattade av medlemsstaternas myndigheter 44.
However, a Ôvaluation decisionŐ, as generally understood by the trading community and customs authorities, is a written decision given to an importer on the customs value of the imported goods. 
Men med ÓvrderingsbeslutÓ menar marknadsaktrer och tullmyndigheter allmnt ett skriftligt beslut som ges till importren och som anger tullvrdet p den importerade varan.
Such decisions can be applied to subsequent imports of identical goods made in the same circumstances by the same importer and may be valid for a fixed or indefinite period. 
Ett sdant beslut kan anvndas ven p kommande import av identiska varor som ger rum under samma omstndigheter ochutfrsavsammaimportrochkangllafrbestmdeller obestmd tid.
(1) WCO compendium of customs valuation instruments (advisory opinions, commentaries, explanatory notes and case studies). (2) Community compendium of customs valuation texts. 
(1) WCO:s kompendium om verktyg fr faststllande av tullvrde (rd-givande yttranden, kommentarer, frklarande anteckningar och fall-2 studier).
(3) OJ L 127, 5.12.1972. 
(3) EG:s kompendium med texter om faststllande av varuvrde.
(4) Council Regulation (EEC) No 338/75 of 10 February 1975 (OJ L 39, 13.2.1975, p. 
(4) EGT L 127, 5.12.1972. () Rdets frordning (EEG) nr 338/75 av den 10 februari 1975 (EGT L 39, 13.2.1975, s.
5) amending Regulation (EEC) No 803/68 (the former basicvaluationtext)(OJL148,28.6.1968,p.6). 
5) som ndrar frordning (EEG) nr 803/68 (den tidigare bastexten fr faststllande av tullvrde) (EGT L 148, 28.6.1968, s. 6).
Such an uplift, expressed in percentage terms, is usual when there are additional dutiable payments, e.g. dutiable annual insurance premiums, royalty payments, payments for research and development costs. 
En sdan upprkning, som uttrycks i procent, r vanlig nr det tillkommer tullpliktiga ersttningar, t.ex. tullpliktiga rliga frskringspremier, betalning av royalty, ersttningar fr kostnader fr forskning och utveckling.
The Court found noteworthy differences in the number and circumstances when such written decisions are made and issued. 
Revisionsrtten fann anmrkningsvrda skillnader i antal och omstndigheter vid vilka denna typ av skriftliga beslut fattas och utfrdas.
For example, in Belgium, the customs authority always gives the trader a written valuation decision following an audit visit. 
Belgien ger tullmyndigheten alltid ett skriftligt vrderingsbeslut till marknadsaktren efter ett granskningsbesk.
This decision has a five-year validity and, providing that circumstances do not change, is binding. 
Detta beslut gller i fem r och r bindande, under frutsttning att inte omstndigheterna frndras.
Certain Member States only issue such decisions when there are specific adjustments that have to be made (France, Ireland, Portugal, the United Kingdom). 
Vissa medlemsstater utfrdar endast sdana beslut nr srskilda justeringar skall gras (Frankrike, Irland, Portugal, Frenade kungariket).
Others rarely make such written decisions (Denmark, Spain, Italy, Luxembourg). 
I andra r det ovanligt att denna typ av skriftligt beslut utfrdas (Danmark, Spanien, Italien, Luxemburg).
In Germany, the valuation decision does not exist as a separate written document. 
I Tyskland finns inte vrderingsbeslutet som enskild skriftlig handling.
However, the detailed report that is given to the importer after an audit will normally contain the substance of a valuation decision. 
Dr brukar emellertid det centrala i ett vrderingsbeslut ing i den detaljerade rapport som lmnas till importren efter en granskning.
Furthermore, Member StatesŐ customs authorities differ in how they make available information on valuation decisions to other interested parts of their customs service. 
Vidare tillmpar medlemsstaternas tullmyndigheter olika principer nr det gller att gra information om vrderingsbeslut tillgnglig fr andra delar av den egna myndigheten.
In Belgium and the Netherlands, the customs authorities have national trader-based compendiums of valuation decisions with supporting control notes. 
I Belgien och Nederlnderna har tullmyndigheterna nationella frteckningar, indelade efter marknadsaktr, innehllande vrderingsbeslut och kompletterade underskningsanteckningar.
These compendiums provide a database for customs officials to apply as guidance in other cases involving similar circumstances. 
Dessa frteckningar kan anvndas som underlag fr tulltjnstemnnen vid behandling av andra fall dr omstndigheterna r likartade.
All these decisions relate to individual traders. 
Samtliga dessa beslut gller enskilda marknadsaktrer.
The limited nature of valuation decisions 48. 
Vrderingsbeslutens begrnsningar 48.
The fact that a valuation decision which is legally enforceable in one Member State is not legally binding in all other Member States causes problems to the trading community. 
Det faktum att ett vrderingsbeslut som har laga kraft i en medlemsstat inte r rttsligt bindande i samtliga andra medlemsstater skapar problem fr marknadsaktrerna.
The CourtŐs findings indicate that Member States have not been able to reach uniform conclusions on the valuation decisions to be applied to identical imports by the same companies in different parts of the customs union. 
Resultatet av revisionsrttens granskning visar att medlemsstater inte frmtt dra enhetliga slutsatser om vilka vrderingsbeslut som skall tillmpas fr identisk import av samma fretag med verksamhet i olika delar av tullunionen.
In one example, a major trading company had since 1992 been attempting to obtain Community-wide valuation decisions. 
Som exempel kan nmnas ett strre handelsfretag som sedan 1992 frskt f vrderingsbeslut gllande fr hela gemenskapen.
The Commission advised the company to obtain separate decisions in each Member State. 
Kommissionen rdde fretaget att ska separata beslut i varje enskild medlemsstat.
The Court examined the resulting basis of valuation used in eight Member States. 
Revisionsrtten underskte de vrde-ringsunderlag som anvndes i tta medlemsstater.
All differed to some degree despite the fact that the relationship between the parent company and its European distributors was identical in all MemberStates. 
Samtliga skilde sig t p ngon punkt trots att frhllandet mellan moderbolaget och dess europeiska distributrer var likadant i alla medlemsstaterna.
C 84/8 EN Official Journal of the European Communities 14.3.2001 51. 
C 84/8 SV Europeiska gemenskapernas officiella tidning 14.3.2001 51.
Another example involved a company trading in all Member States and its progress through the Valuation Committee. In 1996 a single audit was requested to satisfy the customs union authorities concerning the proper application of the valuation provisions. 
Ett annat exempel gller ett fretag med verksamhet i alla medlemsstaterna och dess vg genom vrderingskommittn. r 1996 rckte det med en enda granskning fr att tillfredsstlla gemenskapens tullmyndigheter betrffande korrekt tillmpning av vrderingsbestmmelser.
This case led to a discussion on the possibility of joint or multinational controls concerning other candidate companies, but ended with the members of the Valuation Committee limiting their action to exchanging information concerning proposed audit visits. By 1999 the particular problem for this company had been solved, with each Member State working independently of the other Member States. 
Detta rende ledde till en diskussion om mjligheten att genomfra gemensamma eller multinationella kontroller fr andra intresserade fretag men slutade med att vrderingskommittns medlemmar begrnsade tgrderna till utbyte av information om freslagna granskningsbesk. r 1999 hade detta fretags speciella problem lsts genom att varje enskild medlemsstat arbetade sjlvstndigt i frhllande till de andra medlemsstaterna.
The lack of Community-wide binding valuation decisions is one of the problems arising where a customs union does not have a single customs administration. 
Avsaknaden av vrderingsbeslut som r bindande fr hela gemenskapen r ett av de problem som uppstr med en tullunion som saknar gemensam tulladministration.
The Member States should establish uniform working methods through the application of common auditing standards, as a step towards the exchange and acceptance of binding valuation decisions. 
Medlemsstaterna borde komma fram till enhetliga arbetsmetoder genom anvndning av gemensamma revisionsprinciper som ett steg mot utbyte och godknnande av bindande vrderingsbeslut.
A thorough treatment of firms with subsidiaries in several Member States would imply a comprehensive examination of financial and production records. 
En noggrann genomgng av fretag med dotterbolag i flera medlemsstater skulle innefatta en grundlig underskning av redovisnings-och produktions-underlag.
In the short term, the CourtŐs view is that the Community Ń as a customs union Ń needs an index of decisions relating to individual traders. 
P kort sikt r det revisionsrttens sikt att gemenskapen, i egenskap av tullunion, behver en frteckning ver fattade beslut gllande enskilda marknadsaktrer.
The creation of a Community-wide database of customs valuation decisions, to cover at least the 50 largest importers of dutiable goods into the Community, would go some way to addressing this problem and would be a means of ensuring that consistent valuation treatment is applied by the Member States to identical imports in similar circumstances. 
Skapandet av en databas med gemenskapens samtliga vrderingsbeslut skulle omfatta tminstone de 50 strsta importrerna av tullpliktiga varor till gemenskapen och skulle innebra ett frsta steg till lsning av detta problem samt vara ett medel fr att skerstlla att medlemsstaterna tillmpar enhetliga vrderingsregler fr identiska varor som importeras under liknande omstndigheter.
The present system is inefficient and does not ensure that there is a level playing field for all economic operators. 
Nuvarande system r ineffektivt och ger inga garantier fr att alla ekonomiska aktrer ges lika frutsttningar.
Major international companies have seized the opportunity offered by the Member States granting the most favourable valuation treatment and have relocated their import operations accordingly. 
Stora internationella fretag har utnyttjat de mjligheter som lmnas av de medlemsstater som ger den gynnsammaste vrderingsbehandlingen och har omlokaliserat sin importverksamhet drefter.
This is an example (like the case mentioned in paragraph 58) of how the absence of valuation decisions that are binding at Community level may affect the amount of own resources collected. 
Detta r ett exempel (liksom fallet i punkt 58) p hur frnvaron av vrderingsbeslut som r bindande p gemenskapsniv kan pverka beloppet fr uppburna egna medel.
Treatment of royalties and licence fees 55. 
Behandling av royalty och licensavgifter 55.
Royalties and licence fees may be included in the invoice price of imported goods or shown separately on the invoice as an addition to the basic price. 
Royalty och licensavgifter kan antingen ing i den importerade varans fakturerade pris eller anges separat p fakturan som ett tillgg till grundpriset.
They may also be calculated yearly as a percentage of the total value of sales of imported goods. 
De kan ocks berknas p rsbasis som en procentandel av det totala frsljningsvrdet p importerade varor.
A high proportion of the valuation decisions discussed above concerns royalty payments. 
En stor del av de vrderingsbeslut som diskuterats ovan gller betalning av royalty.
The process of determining the correct customs valuation to be applied to royalties and licence fees and other payments related to imported goods is complex (1). 
Man anvnder en komplicerad metod fr att faststlla korrekt tullvrdering fr royalty och licensavgifter och andra betalningar i samband med varuimport (1).
Legislation cannot keep up with commercial and financial practices which are constantly adjusted in order to slip through fences just set up. 
Lagstiftningen kan inte hlla jmna steg med kommersiell och ekonomisk praxis som kontinuerligt anpassas och frndras fr att undvika de barrirer som skapas.
The only way for customs authorities to obtain the information necessary to deal with royalties is by auditing the importersŐ underlying accounts. 
Tullmyndigheternas enda mjlighet att f den information som krvs fr att kunna behandla royalty r att granska importrernas underliggande redovisning.
Most customs authorities are already doing this. 
De flesta tullmyndigheter gr redan detta.
However, such work requires specialist skills and understanding of the principles of accounting, financial reporting and auditing. 
Denna typ av arbete krver emellertid specialistkunskaper och knnedom om principerna fr redovisning, ekonomisk rapportering och granskning.
This work could be assisted by: (a) encouraging the exchange of customs valuation decisions; (b) agreeing a legal basis for joint multinational audits. 
Arbetet skulle underlttas av a) b) uppmuntran till utbyte av beslut i tullvrderingsfrgor, skapandet av en rttslig grund fr gemensamma multinationella granskningar.
Even so the Court found several cases of apparently different treatment between the Member States. 
Trots detta fann revisionsrtten flera fall av till synes skilda tillmpningar i olika medlemsstater.
Given the present diversity of control methods within the customs union this is not surprising. 
Med hnsyn till den mngd kontrollmetoder som idag r i bruk inom tullunionen r detta inte frvnande.
In one case, the customs authority of the Member State where the headquarters of the company was based considered that three different transaction situations might apply for customs valuation purposes. 
I ett fall ansg tullmyndigheten i den medlemsstat dr fretagets huvudkontor var placerat att tre olika transaktionsmodeller kunde glla ur tullvrderingssynpunkt.
All of them were legal and in some cases royalties and other payments would be included in the customs valuation. 
Samtliga var lagliga och i en del fall skulle royalty och andra ersttningar kunna inrknas i tullvrderingen.
If the analysis of this customs authority is correct it is quite likely that the customs valuation of the imports by the company in six of the seven Member States examined by the Court are incorrect. 
Om denna tullmyndighet har rtt i sin analys, innebr det med strsta sannolikhet att tullvrderingen av fretagets varuimport till sex eller sju andra medlemsstater som underskts av revisionsrtten, r felaktig.
In 1997 the company concerned paid more than 43 million euro in customs duties in these seven Member States. 
Under 1997 betalade det aktuella fretaget ver 43 miljoner euro i tull i dessa sju medlemsstater.
Uplifts for royalties applied by the different national customs ranged from 0 % to 10 % of the value of the imported goods. 
De upprkningstal fr royalties som anvndes av de olika nationella myndigheterna varierade mellan 0 och 10 % av vrdet p de importerade varorna.
None of the Member States has brought this case up for discussion in the Valuation Committee. 
Inte ngon av medlemsstaterna har tagit upp detta fall till diskussion i vrderingskommittn.
It is thus likely that even where wrong decisions have been made post-importation recovery of duties is not possible. 
Det r allts troligt att det inte ens vid felaktiga beslut r mjligt med efterkrav av tullar nr importen har gt rum.
In another case the majority of a companyŐs Community imports passed through a distribution centre in one Member State. 
I ett annat fall skedde huvuddelen av ett fretags import till gemenskapen genom en distributionscentral i en medlemsstat.
The customs authority in that Member State decided that none of the royalty payments made by the company formed part of the customs value. 
Tullmyndigheterna i denna medlemsstat beslutade att inte ngon del av den royalty fretaget betalade skulle ing i tullvrdet.
The Court found that in five of the Member States to which the importer had previously imported, the customs authorities had charged duty on at least part of the royalty and other additional payments made by the importer. 
Revisionsrtten fann att i fem medlemsstater dit fretaget tidigare importerat hade tullmyndigheterna berknat tull p tminstone en del av royalty och andra tillggsbetalningar som gjordes av importren.
(1) Article 32(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992, Articles 157 to 162 of Commission Regulation (EEC) No 2454/ 93 of 2 July 1993 and conclusion No 24 of the compendium of customs valuation texts. 
(1) Artikel 32.1 i rdets frordning (EEG) nr 2913/92 av den 12 oktober 1992, artiklarna 157Đ162 i kommissionens frordning (EEG) nr 2454/93 av den 2 juli 1993 och slutsats nr 24 i kompendiet med texter om faststllande av tullvrde.
14.3.2001 EN Official Journal of the European Communities C 84/9 61. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/9 61.
In this case some Member States had exchanged information. However, even taking into account the different solutions and the extended timescale involved, the Member States authorities clearly had difficulties in accepting that the principal valuation questions were the same. 
I detta fall hade ngra medlemsstater utbytt information med varandra. ven med hnsyn till olika lsningar och ett utdraget tidsperspektiv, r det tydligt att medlemsstaternas myndigheter hade svrt att acceptera att de viktigaste vrderingsfrgorna var desamma.
The company paid over 33 million euro in customs duty in 1998. 
Fretaget betalade mer n 33 miljoner euro i tull under 1998.
Notwithstanding its declared objective of maintaining equivalent conditions for operators in the Member States (see paragraph 20) the Commission did not examine the valuation treatment of this company. 
Trots sitt uttalade ml att skapa lika villkor fr aktrer i medlemsstaterna (se punkt 20) underskte inte kommissionen hur fretaget behandlats ur vrderingssynpunkt.
The successive sales provision (1) 62. 
Bestmmelsen om p varandra fljande frsljningar (1) 62.
An earlier sale in a series of sales can be used as a Ôtransaction valueŐ for customs valuation purposes. 
Vid terkommande frsljning kan en tidigare frsljning anvndas som ÓtransaktionsvrdeÓ fr berkning av tullvrde.
The earlier sale can only be accepted if the declarant can justify the details of the sale and provide evidence to confirm that at the time of the sale the goods were destined for export to the Community. 
Den tidigare frsljningen godtas endast om deklaranten kan ge en specificerad redovisning av frsljningen och styrka att godset vid frsljningstillfllet var avsett fr export till gemenskapen.
Importers, usually multinationals, use the procedure to obtain a lower customs valuation of their imported goods. 
Impor-trer, oftast multinationella fretag, anvnder denna metod fr att f en lgre tullvrdering p sina importerade varor.
The successive sales provision is in line with the trade policy guidelines adopted by the Commission in consultation with the Council (2). 
Bestmmelsen om flera p varandra fljande frsljningar fljer de riktlinjer fr handelspolitik som kommissionen antagit i samrd med rdet (2).
The Commission and the Member StatesŐ customs authorities have however endeavoured to limit its impact on the valuation of goods, in view of the consequent reductions in own resources. 
Kommissionen och medlemsstaternas tullmyndigheter har emellertid skt begrnsa dess inflytande p varuvrdering med tanke p de minskningar av egna medel detta skulle leda till.
The Court was unable to identify the full extent to which importers use or seek to use the successive sales provision. 
Revisionsrtten kunde inte faststlla i hur hg grad importrer anvnder eller frsker anvnda bestmmelsen om p varandra fljande frsljningar.
One reason for this is that, in order to apply the successive sales provision, unlike some other customs provisions, there is no legal requirement for an importer to obtain prior permission or authorisation. 
En orsak till detta r att, till skillnad frn vad som r fallet med vissa andra tullbestmmelser, det inte finns ngra formella krav p att importren i frvg skall erhlla tilltelse eller bemyndigande fr att kunna utnyttja bestmmelsen om p varandra fljande frsljningar.
However, the Court found that, in practice, some customs authorities do impose a form of prior approval even though this has no basis in Community law. 
Revisionsrtten har emellertid funnit att en del tullmyndigheter i praktiken nd tillmpar en typ av frhandsgodknnande trots att detta inte har ngot std i gemenskapslagstiftningen.
The Court has established that certain importers use the successive sales provision in one or more Member States but not in others and has drawn some significant examples of inconsistency to the attention of the Commission. 
Revisionsrtten har konstaterat att en del importrer utnyttjar bestmmelsen om p varandra fljande frsljningar i en eller flera medlemsstater men inte i andra, och har gjort kommissionen uppmrksam p ngra talande exempel p inkonsekvens.