natgillin/translations-raw huggingface dataset:
The Commission gave the advice to seek separate value determinations in a case where the question asked was whether sales between an American company and its Swiss subsidiary were acceptable as a basis for the determination of the customs value. 
Kommissionen gav rdet att frska fatta separata vrderingsbeslut i ett fall dr frgan var huruvida frsljningen mellan ett fretag i USA och dess dotterbolag i Schweiz var godtagbara som grund fr faststllande av tullvrdet.
The Commission at that time considered that a review of the provisions on successive sales was necessary (the debate in fact only started one year later) and that an agreement on Community level in that case would pre-empt the outcome of the review (see also points 62 to 64). 
Vid den tidpunkten ansg kommissionen att en versyn av bestmmelserna fr Óp varandra fljande frsljningarÓ var ndvndig (frgan togs upp tilldiskussionfrstettrsenare)ochattenverenskommelsep gemenskapsniv i detta fall skulle fregripa vad versynen kunde komma fram till (se ven punkterna 62Đ64).
Single audit operations in which all or groups of Member StatesŐ administrations participate were always recommended as an ideal solution to delegations in the Customs Code Committee. 
Kommissionen har alltid rekommenderat delegationerna i tullkodexkommittn srskilda revisioner som alla eller grupper av medlemsstaternas myndigheter deltar i som en idealisk lsning.
The Commission shares the view (52) that acceptance of results based on audit requires a mutually participative approach based on common, joint audit actions. 
Kommissionen delar uppfattningen (52) att ett accepterande av resultaten av en granskning frutstter msesidigt samarbete och gemensamma, samlade granskningar.
The exchange of control programmes among the Member States was an initial step suggested by the Commission to go in this direction. 
Som ett frsta steg i denna riktning freslog kommissionen att medlemsstaterna skulle ta del av varandras program fr kontroll.
Acceptance of the results of an audit without participating in the audit action itself would represent an advanced level of result-sharing, equivalent more or less in its effect to what the Court propagates as Ôbinding decisionsŐ. 
Att godta revisionsresultat utan att sjlv delta i granskningen skulle innebra en avancerad form av medansvar som till sina fljder mer eller mindre liknar de Óbindande beslutÓ som revisionsrtten frordar. 53Đ54.
For consistent application in different Member States to be always guaranteed, valuation issues must be examined together and coherent approaches established among the administrations concerned by the individual important cases. 
Fr att en konsekvent tillmpning i de olika medlemsstaterna alltid skall vara skerstlld mste vrderingsfrgorna granskas gemensamt och de myndigheter som berrs av de viktigaste enskilda fallen ha ntt en samstmd syn.
The Customs Code Committee represents a platform to set up solutions when significant cases are brought before it. 
Tullkodexkommittn utgr den plattform dr lsningar kan uppns nr den stlls infr betydelsefulla fall.
There is however a quantitative problem. 
Det finns dock ett kvantitativt problem.
It has to be kept in mind that each of the 50 largest importers per Member State of dutiable goods may have a large range of goods sourced according to varying commercial arrangements. 
Man mste kommaihgattvarochenavde50strstaimportrernaavtull-pliktiga varor i varje medlemsstat kan ha en stor mngd olika varor grupperade i enlighet med olika handelsavtal.
The case referred to under point 27 illustrates the diversity of circumstances that may exist. 
Det fall som anges i punkt 27 illustrerar den mngfald av omstndigheter som kan freligga.
In this case, the national subsidiaries import intermediate products under four different types of possible commercial arrangement in some Member States, while in others the respective national subsidiaries imported only finished goods with a more limited range of possibilities. 
I det fallet frmedlar de nationella dotterbolagen i vissa medlemsstater mellanprodukter enligt fyra olika tnkbara handelsavtal, medan respektive nationella dotterbolag i andra medlemsstater bara importerade frdiga produkter med mera begrnsade mjligheter.
Within the limits determining its functioning, the Customs Code Committee can make a valuable contribution in this context. 
I det sammanhanget kan tullkodexkommittn inom ramen fr sina befogenheter lmna vrdefulla bidrag.
Within the context of the working of that Committee, a comprehensive database of value determinations would not be of significant usefulness and its creation and continuous updating according to rapidly changing commercial circumstances would exceed the CommissionŐs resources. 
Inom ramen fr kommittns arbete skulle en allmn databas fr vrderingsbesluten inte vara till ngon strre nytta, och att bygga uppdenochhlladenuppdateraditaktmeddehastigtfrnder-liga handelsvillkoren skulle verskrida kommissionens resurser.
The difficulties mentioned by the Court for legislation to keep pace with the constant adjustment of business practices under the guidance of financial consultants are confirmed by the Commission. 
Kommissionen delar revisionsrttens uppfattning nr det gller lagstiftningens frmga att hlla jmna steg med den stndigt fortgende anpassningen av affrsmetoderna efter de ekonomiska rdgivarnas anvisningar.
With regard to joint multinational audits, some Member States voice reservations about confidentiality and the safeguarding of commercial secrecy, and this concern requires in their opinion an additional legal basis in Community law. 
Nr det gller granskningar som r gemensamma fr flera lnder uttrycker vissa medlemsstater tveksamhet i frga om kon-fidentialiteten och skyddet av affrshemligheter, vilket enligt deras uppfattning krver en ytterligare rttslig grund i EG-lagstiftningen.
In the CommissionŐs view Article 10 of the Treaty constitutes a sufficient legal basis. 
Enligt kommissionen utgr artikel 10 i frdraget en tillrcklig rttslig grund.
The efforts of the Commission aim at assisting the national administrations to put into place an adequate infrastructure for the uniform application of Community rules in order to avoid system errors. 
Kommissionens insatser r avsedda att vara de nationella frvaltningarna till hjlp nr det gller att bygga upp en adekvat infrastruktur fr en enhetlig tillmpning av gemenskapsreglerna fr att p s stt undvika systemfel.
However even the most adequate infrastructure cannot prevent isolated errors occurring. 
Men inte ens den mest full-lndade infrastruktur kan frebygga enstaka fel.
The Commission first obtained a picture of this situation in spring 2000. 
Kommissionen fick en frsta inblick i denna situation under vren 2000.
The information was circulated among the administrations and initial orientations with a view to ensuring consistent application in the Community were given in May 2000. 
Informationen vidarebefordrades till myndigheterna och preliminra synpunkter fr att skra en enhetlig till-lmpning inom gemenskapen framfrdes i maj 2000.
The discussions will continue on the basis of a more detailed report submitted by one Member State. 
Diskussionerna kommer att fortstta utgende frn en mera utfrlig rapport somenmedlemsstatkommerattlmna. 60Đ61.
The differences in appreciation with regard to this case are more reduced than in the case referred to under point 58. 
Skillnaderna i bedmning av detta fall r mindre n i bedmningen av det fall som avses i punkt 58.
The Member State in question was invited to justify its approach and its report, recently received, will be examined within the Customs Code Committee. 
Medlemsstaten i frga ombads frklara sitt synstt och dess rapport, som nyligen inkommit, kommer att granskas av tullkodexkommittn.
The successive sales situation is covered by the general terms in the Valuation Agreement: Ôthe price actually paid or payable for the goods when sold for export to the country of impor-tationŐ. 
Lget nr det gller p varandra fljande frsljningar regleras i allmnna ordalag i verenskommelsen om tullvrdebe-rkning: Ódet pris som har betalats eller skall betalas fr varan vid frsljning fr export till importlandetÓ.
An important policy debate took place in 1994 at the CommissionŐs initiative. 
En viktig policydiskussion gde rum 1994 p kommissionens initiativ.
As a result of this debate, Article 147 CCC-IR was amended. 
Som ett resultat av den diskussionen ndrades artikel 147 i tillmpningsfreskrifterna till tullkodexen.
On the basis of the text adopted in 1995, the importer availing himself of an earlier sale has to demonstrate that the sale took place for export to the customs territory of the Community. 
Utgende frn den text som antogs 1995 skall den importr som drar frdel av en tidigare frsljning pvisa att denna frsljning gjordes fr export till gemenskapens tullomrde.
The Court suggests that such a burden-of-proof provision is not enough and acceptance of an earlier sale should be made subject 
Revisionsrtten anser att en sdan bestmmelse om bevisbrdan inte r tillrcklig och att godtagandet av en tidigare frsljning borde frutstta att den anmlts som sdan.
The CommissionŐs view is that customs authorities in some Member States do not ÔimposeŐ such a notification. 
Kommissionens uppfattning r att tullmyndigheterna i vissa medlemsstater inte krver ngon sdan anmlan.
The practice can be explained by the importerŐs interest to obtain legal security because otherwise he bears the risk that a declared price is rejected as transaction value for the entirety of the prescription period. 
Frfarandet kan frklaras med att importren har intresse av att f rttslig skerhet, eftersom han annars lper risken att ett deklarerat pris inte godtas som transaktionsvrde fr hela den freskrivna tiden.
To avoid later negative surprises of this kind, operators prefer in certain cases to get information (ruling) from the customs administration as to whether the price fixed in an earlier saleŐs contract will be accepted. 
Fr att undvika negativa verraskningar av det slaget lngre fram vill aktrerna i vissa fall f upplysningar (avgranden) av tullmyndigheten om huruvida det angivna priset i ett tidigare frsljningsavtal kommer att godtas.
The general problem of identifying reliable criteria in the field of transfer pricing has already been mentioned under point 26. 
Det allmnna problemet med att faststlla tillfrlitliga kriterier nr det gller internprissttning har redan nmnts i punkt 26.
The challenge that transfer pricing represents with respect to customs valuation is one of avoiding systematic undervaluation of the imported goods. 
De svrigheter som internprissttningen medfr vid tullvrdering ligger i att undvika en systematisk undervrdering av de importerade varorna.
Operators that see an interest in such a strategy, accept at the same time the possible negative consequences if this leads to the assessment of higher profits on the side of direct taxation. 
Aktrer som r intresserade av en sdan strategi r ocks beredda att acceptera de eventuella negativa konsekvenserna om det leder till att vinsten bedms bli strre nr det gller direkta skatter.
There may also be a reverse strategy to inflate the value of the goods in order to reduce the effects of direct taxation. 
Det kan ocks frekomma en motsatt strategi, nmligen att rkna upp varans vrde fr att minska den direkta beskattningens effekter.
This however would fall outside the scope of the valuation rules with regard to sales between related persons as addressed by Article 29(2) CCC. 
Detta skulle emellertid ligga utanfr vrderingsreglernas problematik nr det r frga om frsljning mellan sdana nrstende personer som avses i artikel 29.2 i tullkodex.
In that sense, ÔovervaluationŐ is not a concern of customs valuation, as the European Court of Justice has already ruled in Case 65/79 (judgment of 24 April 1980) that the determination of the value for customs purposes in accordance with the CommunityŐs valuation law Ôcannot have the effect of requiring the fiscal and financial authorities of the Member States to accept that valuation for purposes other than the application of the Common Customs TariffŐ. 
I den meningen r inte ÓvervrderingÓ ett bekymmer fr tullvrderingen, eftersom domstolen redan har fastslagit i ml 65/79 (dom av den 24 april 1980) att faststllandet av vrdet fr tullndaml enligt gemenskapslagstiftningen om tullvrde inte kan innebra ett krav p att medlemsstatens skattemyndigheter och finansiella myndigheter skall godta denna vrdering fr andra ndaml n fr tillmpningen av Gemensamma tulltaxan.
ManufacturersŐ guarantees 71 to 75. The Commission followed up the question on a factual basis, but however experienced difficulties in coming to a clear position in the absence of strong arguments related to valuation rules, including rulings or case-law on this question even at the international level. 
Garantifrbindelser utfrdade av tillverkaren 71Đ75. Kommissionen har gtt vidare med frgan p ett objektivt stt, men sttt p svrigheter nr det gllt att komma till klarhet, eftersom det inte finns ngra verkligt hllbara argument nr det gller vrderingsreglerna och inte heller ngra avgranden eller prejudikat ens p internationell niv i frgan.
Codification of customs legislation led the Commission to situate the question in a wider context, leaving behind the mere valuation sector specific approach. 
Vid kodifieringen av tullagstiftningen frngick kommissionen den rent vr-deringstekniska aspekten och lt frgan ing i ett strre sammanhang.
On this basis the Commission considers the practice in question as being in compliance with Community customs legislation. 
Mot bakgrund hrav anser kommissionen att nuvarande praxis r frenlig med gemenskapens tullagstiftning.
The CommunityŐs position on repairs under warranty has been settled as regards its customs aspects at the level of the Code itself by Article 152. 
Kommissionens stndpunkt betrffande reparationer som utfrs enligt garantifrbindelse har, vad gller tullaspekten, klargjorts genom artikel 152 i sjlva tullkodexen.
This Article allows such guarantees to be fully exploited for the purposes of repair free of charge outside the Community of goods without incurring import duties on reim-portation. 
Enligt denna artikel kan sdana garantier utnyttjas fullt ut fr kostnadsfria reparationer av varor utanfr gemenskapen utan att tull behver erlggas nr de terinfrs.
In terms of consistency in the legal order, it would be a fundamental contradiction to this approach if customs valuation rules were considered to penalise the same economic operations taking place inside the Community without duty exemption. 
Vad gller konsekvens i rttsordningen skulle det vara uppenbart motsgelsefullt om reglerna fr tullvrdering skulle straffa samma ekonomiska transaktioner nr de grs inom gemenskapen utan befrielse frn tull.
This consideration gives further support to the view that in the contractual situation, the declared value for the initially imported goods, if otherwise acceptable, contains as a price element the potential cost of operations which may be undertaken in the import country under warranty. 
Detta resonemang ger ytterligare std t uppfattningen att det i det deklarerade vrdet av den ursprungligen importerade varan, om detta vrde i vrigt r godtagbart, enligt kpekontraktet ingr ett kostnadselement bestende av den potentiella kostnaden fr tgrder som kan behva vidtas i importlandet enligt garantin.
In this context the relevant repair costs incurred may give rise to adjustment of the declared value by way of reimbursement of duties. 
I det sammanhanget kan de relevanta reparationskostnaderna ge anledning att justera det deklarerade vrdet genom terbetalning av tull.
Considering the question of legality answered on this basis, the Commission since 1997 has attempted to align by means of implementing legislation diverging practices in the Community. 
Efteratthaslundavervgtdenrttsligasidanharkommissio-nen sedan 1997 frskt att jmka samman de motstridiga till-lmpningarna i gemenskapen genom att infra genomfrandebestmmelser.
IntheabsenceofaqualifiedmajorityintheCodeCommitteein favour of a legal text confirming the position outlined above, a case study was initiated and is close to finalisation. 
Eftersom det inte funnits kvalificerad majoritet i tullkodexkommittn fr en lagtext som faststller den stndpunkt som skisserats ovan, inleddes en underskning som nu hller p att fullbordas.
The customs value of goods transported from New York to Hamburg by sea bear the full cost of that transport operation, whereas goods transported between the same locations by air bear only a proportion of that transport operation (established at 68 % of the costs). 
I tullvrdet fr varor som fraktats frn New York till Hamburg sjvgen ingr hela transportkostnaden, medan varor som transporterats med flyg mellan samma platser bara belastas med en del av den kostnaden (68 procent av hela transportkostnaden).
Such percentages are based according to long-established practice, in each case on the most direct air route, unless a less direct air route crosses the Community frontier at a place nearer the airport of departure (1). 
Sdana procentsatser utgr frn en sedan lnge etablerad praxis, i det enskilda fallet berknade p den mest direkta flygvgen, svida inte en mindre direkt vg korsar gemenskapens yttre grns p en punkt som ligger nrmare den flygplats dr flygtransporten pbrjades (1).
Before the accession of Portugal to the Community, the percentage in the abovementioned route was established at 80 %. Whilst it may be argued that there is formal discrimination between the two modes of transport, it is probably also true that the full cost of transport of e.g., a car by sea between New York and Hamburg is still much lower than 68 % of the cost that would be incurred by the same product in case of transport by air. 
Fre Portugals anslutning till gemenskapen var procentsatsen faststlld till 80 procent fr denna vg. ven om det kan hvdas att det freligger en formell tskillnad mellan de bda transportstten r det sannolikt ocks s att den totala transportkostnaden sjvgen mellan New York och Hamburg fr t.ex. en bil r mycket lgre n 68 procent av kostnaden fr flygtransport av samma bil.
The Commission does not see ways of altering the present situation without getting either into conflict with the Valuation Agreement or making the system more complex than it is today. 
Kommissionen ser ingen mjlighet att ndra p den nuvarande situationen utan att komma i konflikt med verenskommelsen om tullvrdeberkning eller att gra systemet mera komplicerat n det r i dag.
(1) For an early example of this approach, see Commission Regulation (EEC) No 1033/77 (OJ L 127, 23.5.1977). 
(1) Se kommissionens frordning (EEG) nr1033/77 (EGT L 127, 23.5.1977) fr ett tidigt exempel p detta synstt.
C 84/18 EN Official Journal of the European Communities 14.3.2001 Exchange of information between Member StatesŐ customs administrations 79 to 82. 
C 84/18 SV Europeiska gemenskapernas officiella tidning 14.3.2001 Utbyte av information mellan medlemsstaternas tullmyndigheter 79Đ82.
The Commission encourages, within the means at its disposal, such exchanges of information concerning Member StatesŐ administrations. 
Kommissionen stder med de medel som str till dess frfogande sdant utbyte av information mellan medlemsstaternas myndigheter.
Besides the competences of the Commission, in the field of own resources control (Council Regulation (EC) No 1150/2000), the Commission can use the Customs Code Committee as a coordination platform whenever important cases are brought to its attention by Member StatesŐ administrations. 
Vid sidan av de befogenheter kommissionen har nr det gller kontroll av egna medel (rdets frordning nr 1150/2000) kan kommissionen utnyttja tullkodexkommittn som en plattform fr samordning nr medlemsstaternas myndigheter vill ta upp viktiga fall.
The Commission underlines the importance of a level playing field for economic operators. 
Kommissionen betonar vikten av lika frutsttningar fr de ekonomiska aktrerna.
This objective is entirely coherent with the other main objective underlying its control activities, i.e. the protection of the financial interests of the Union. 
Detta r helt i linje med det andra huvudsyftet som ligger till grund fr dess kontrollverksamhet, dvs. att skydda unionens ekonomiska intressen.
Ń Together with the Member States, the Commission is also involved in developing common audit standards. 
Ń Tillsammans med medlemsstaterna arbetar kommissionen ven med att utforma gemensamma normer fr redovisning.
As a result of this voluntary cooperation, a number of structured audit modules on customs subjects have been obtained, which should contribute to improve working practices. 
Som ett resultat av detta frivilliga samarbete har man stadkommit ett antal strukturerade redovisningsmoduler fr tullndaml, som br bidra till frbttrade arbetsformer.
Common control standards and working practices are a field where the CommissionŐs activities in the context of the Customs Code Committee are determined by Decision No 210/ 97/EC of the European Parliament and of the Council, in particular Articles 5 and 9. 
Arbetet p gemensamma granskningsnormer och arbetsmetoder r en uppgift dr kommissionens verksamhet i tullkodexkommittn regleras av Europaparlamentets och rdets beslut nr 210/97/EG, srskilt artiklarna 5 och 9.
According to these rules the Commission can ÔsupportŐ actions of the Member States and ÔencourageŐ coordinated development by them of new working methods. 
Enligt bestmmelserna dr kan kommissionen ÓstdjaÓ medlemsstaternas tgrder och ÓuppmuntraÓ dem att samordnat utveckla nya arbetsmetoder.
Ń On the basis of its legislative and administrative action, the CommissionŐs Customs Code Committee acts and will act in order to overcome instances of the absence of common treatment of traders operating in several Member States. 
Ń Kommissionens tullkodexkommitt agerar och kommer att agera med std av sina rttsliga och administrativa tgrder fr att rda bot p avsaknaden av likabehandling av marknadsaktrer med verksamhet i flera medlemsstater.
The particular nature of the valuation rules and the complexity and variety of the commercial circumstances to be appreciated in a great number of cases (even if only firms operating in more than one Member State are taken into account), call for permanent adjustment of past determinations in the light of changing commercial practices. 
Den speciella utformningen av tullvrderingsreglerna och de komplicerade och varierande kommersiella omstndigheter som skall bedmas i ett stort antal fall (ven om enbart fretag med verksamhet i mer n en medlemsstat tas i beaktande) pkallar fortlpande justering av tidigare beslut med beaktande av de frnderliga affrsmetoderna.
Ń The Commission takes the view that ÔCommunity-wide binding valuation decisionsŐ in individual case management can only be attained by the agreement of all national authorities involved. 
Ń Kommissionen anser att Ótullvrderingsbeslut med fr hela gemenskapen bindande verkanÓ vid behandling av ett enskilt fall bara kan uppns genom en verenskommelse mellan alla berrda nationella myndigheter.
It can however only deal with a limited number of important cases that are brought before it. 
Den kan dock bara befatta sig med ett begrnsat antal viktiga fall som frelggs den.
Ń The setting-up, maintenance and operational exploitation of a database of valuation determinations would not be of significant usefulness in the context of the working of the Customs Code Committee and exceeds the CommissionŐs resources. 
Ń Att inrtta, underhlla och operativt utnyttja en databas med vrderingsbeslut skulle inte tillfra ngot av strre vrde fr tullkodexkommittns arbete och det skulle dessutom verskrida kommissionens resurser.