natgillin/translations-raw huggingface dataset:
As customs procedures move towards less paperwork at customs clearance stage, the Court considers it essential that prior notification of the use of the successive sales provision is introduced and that Member State authorities keep records of companies making regular use of the successive sales provision or where use of the provision has been disallowed. 
I takt med att tullfrfarandet innebr allt mindre pappersarbete vid sjlva klareringen, anser revisionsrtten det vara ndvndigt att anvndning av bestmmelsen om p varandra fljande frsljningar i frvg mste anmlas och att myndigheterna i medlemsstaterna registrerar de fretag som regelbundet anvnder bestmmelsen om Óp varandra fljande frsljningarÓ eller nr rtten att anvnda denna bestmmelse inte har tilltits.
The maintenance of such records would allow exchange of information between customs authorities of Member States. 
Sdana register skulle gra det mjligt att utbyta information mellan tullmyndigheter i medlemsstaterna.
Therelationshipbetweentransferpricingandtransaction values 66. 
Frhllandet mellan internprissttning och transaktionsvrde 66.
The Customs Code contains provisions under which inter-company sales transactions (transfer prices) have to be considered when establishing the value for customs duty (3). 
I tullkodex finns angivet under vilka frutsttningar interna frsljningstransaktioner (internprissttning) mste beaktas vid faststllande av tullvrde (3).
The national tax authority is concerned by overvaluation to avoid high national taxation on company profits, the exact opposite to the customs valuation problem of undervaluation. 
Den nationella skattemyndigheten har problem med att vervrdering sker fr att man skall slippa hg nationell beskattning av fretagsvinster, vilket str i direkt motsttning till tullmyndighetens problem med undervrdering.
Under current Community legislation the customs value and the national taxation value do not have to be the same. 
Enligt nuvarande gemenskapslagstiftning mste inte tullvrdet och det nationellt beskattningsbara vrdet vara detsamma.
The former must be established by means of the criteria of the Community customs legislation and not on the basis of profit tax criteria. 
Det frstnmnda skall berknas enligt kriterier i gemenskapens tull-lagstiftning och inte utifrn kriterier fr vinstbeskattning.
Valuation of goods under transfer pricing is an essential element in the proper assessment and collection of revenue. 
Vrdering av internprissatta varor r en grundlggande del i korrekt berkning och uppbrd av inkomster.
ManufacturersŐ guarantees 71. 
Garantifrbindelser utfrdade av tillverkaren 71.
Manufacturers often give a guarantee or warranty with their products. 
Tillverkare lmnar ofta garanti p sina produkter.
Such guarantees mean that if the goods are later shown not to be in accordance with the sales specification the buyer will be compensated. 
Sdana garantier innebr att kparen skall kompenseras om varan senare visar sig avvika frn produktspecifikationen.
ManufacturersŐ guarantees are intended to compensate the importer of goods for defects which can be attributed to the production process. 
Tillverkarens garantifrbindelse r avsedd att kompensera importren av varan fr felaktigheter som kan hnfras till produktionsprocessen.
The Community Customs Code provides the possibility of rejecting the goods and obtaining repayment of the customs duties on their export. It also allows defective goods to be temporarily re-exported under outward processing and, if repaired free of charge, to be re-imported with total exemption from duty. 
Enligt tullkodex fr gemenskapen finns det mjlighet att frkasta varan och f terbetalning av tullavgiften vid dess terexport. Det finns ocks mjlighet att temporrt exportera defekta varor fr passiv frdling och att terimportera dem utan att betala tull om de reparerats kostnadsfritt.
In the Customs Code, goods which do not meet the contractual specifications are distinguished from defective goods (4). 
I tullkodexen skiljs p defekta varor och varor som inte uppfyller kontraktets specifikationer (4).
The treatment of manufacturersŐ guarantees for imported cars is a prime example of an area where the individual customs authorities of the Member States apply different interpretations of Community legislation. 
Hanteringen av tillverkarnas garantifrbindelser fr importerade bilar r ett tydligt exempel p ett omrde dr de nationella tullmyndigheterna i medlemsstaterna tolkar gemenskapslagstiftningen olika.
1 (2) ( ) Article 147 of Commission Regulation (EEC) No 2454/93. 
1 (2) ( ) Artikel 147 i kommissionens frordning (EEG) nr 3454/93.
The Committee operating in the Council under Article 133 of the EC Treaty. 
Kommittn som arbetar i rdet enligt artikel 133 i EG-frdraget.
C 84/10 EN Official Journal of the European Communities 14.3.2001 73. 
C 84/10 SV Europeiska gemenskapernas officiella tidning 14.3.2001 73.
In its annual report on the financial year 1990 (1), the Court drew the CommissionŐs attention to the practice of the German customs authority of granting value reductions on imports of motor vehicles against repair costs covered under warranty arrangements. 
I sin rsrapport fr budgetret 1990 (1) gjorde revisionsrtten kommissionen uppmrksam p den tyska tullmyndighetens vana att bevilja minskning av tullvrdet p import av motorfordon mot att reparationskostnaderna tcks av garantitaganden.
The Court considered that these reductions were outside the provisions of Community law in force at that time. 
Revisionsrtten ansg att dessa minskningar av tullvrdet stred mot reglerna i den d gllande gemenskapslagstiftningen.
Ten years later, similar value reductions are still being applied by the German customs authority. 
Tio r senare tillmpar den tyska tullmyndigheten fortfarande samma minskningar av tullvrdet.
The Court continues to consider this procedure as not conforming to the provisions of Community law. 
Revisionsrtten anser fortfarande att detta frfaringsstt inte verensstmmer med bestmmelserna i gemenskapslagstiftningen.
Similar situations are treated differently in other Member States. 
Liknande situationer behandlas p olika stt i andra medlemsstater.
The customs authorities of three Member States (Italy, the Netherlands, the United Kingdom) have refused similar claims from importers of motor vehicles. 
Tullmyndigheterna i tre medlemsstater (Italien, Nederlnderna och Frenade kungariket) har vgrat acceptera liknande krav frn importrer av motorfordon.
The different approaches of Member StatesŐ customs administrations to this question may be one of the elements leading to trade diversion inside the Community. 
Att instllningen hos tullmyndigheterna skiljer sig t mellan olika medlemsstater i den hr frgan kan vara en orsak till omfrdelning av handel inom gemenskapen.
This is a clear indication of the lack of cohesion within the customs union, and one which may have resulted in losses of own resources. Regardless of any ultimate revision of the regulations, the fact remains that for over 10 years a practice of rebates, unchallenged by the Commission, has existed. 
Detta r en tydlig indikation p brist p verensstmmelse inom tullunionen vilket kan ha lett till minskade egna medel. ven om det sker en grundlggande versyn av bestmmelserna, kvarstr nd det faktum att det under tio r existerat ett rabatt-systemutanattkommissionenvidtagitngratgrder.
Transport costs 76. 
Transportkostnader 76.
The WTO agreement on customs valuation allows members to provide for the inclusion in or the exclusion from the customs value, in whole or in part, of transport and related costs (2). 
WTO-avtalet om faststllande av tullvrde ger medlemmarna mjlighet att vlja om transportkostnader och andra relaterade kostnader helt eller delvis skall ing i berkning av tullvrdet (2).
The Community and the majority of WTO members include the cost of transport to the port or place of importation. Thus the cost of transport of imported goods to the place of introduction into the customs territory of the Community is one of the additions to the price paid for the goods when determining the customs value. 
EG liksom de flesta WTO-medlemmar inkluderar transportkost-nadtilldenhamnellerortdrimportensker.Fljaktligenrkost- naden fr transporter av importerade varor till platsen fr infrsel i gemenskapens tullomrde ett av tillggen till det pris som betalas fr varan och som ingr nr tullvrdet faststlls.
The Commission regards this as the point in mid-air where a Community frontier is crossed and has made calculations of the proportions of air freight costs to be included in the customs value on routes between approximately 230 non-Community airports (or groups of airports) and around 60 Community airports; altogether about 14 000 routes are covered (3). 
Enligt kommissionen r detta den punkt i luften vid vilken en gemenskapsgrns passeras och man har berknat den andel av fraktkostnaden som skall inrknas i tullvrdet p rutter mellan uppskattningsvis 230 flygplatser (eller grupper av flygplatser) utanfr gemenskapen och cirka 60 flygplatser inom gemenskapen.
Difficulties arise because on occasion routes pass over Community territories situated far from the European continent: for example, goods arriving in France (Paris) from Brazil (So Paulo) are regarded as arriving in the Union as the aircraft overflies the Azores. 
Svrigheter uppstr nr rutter ibland passerar ver gemenskapsterritorier som ligger lngt frn den europeiska kontinenten. Som exempel anses gods som kommer till Frankrike (Paris) frn Brasilien (So Paulo) anlnda till gemenskapen nr planet flyger ver Azorerna.
(1) The Court of AuditorsŐ Annual Report concerning the financial year 1990, Chapter 2, paragraph 2.52(a) (OJ C 324, 13.12.1991). 
(1) Revisionsrttens rsrapport fr budgetret 1990, kapitel 2, punkt 2.52.a (EGT C 324, 13.12.1991).
(2) Article 8.2 of the General Agreement on Tariffs and Trade 1994. 
(2) Artikel 8.2 i Allmnna tull-och handelsavtalet frn 1994.
(3) Annex 25 to Commission Regulation (EEC) No 2454/93. 
(3) Bilaga 25 till kommissionens frordning (EEG) nr 2454/93.
The calculation for air transport made by the Commission is questionable not only because of its approximation but also because of its complexity. 
De berkningar fr flygtransporter som kommissionen gjort kan ifrgasttas inte bara p grund av att de r uppskattningar utan ocks p grund av sin komplexitet.
This system is a source of heavy administrative work and becomes too cumbersome for many importers. 
Systemet r en klla till tungrott administrativt arbete och blir alltfr svrhanterligt fr mnga importrer.
The Court considers that not all modes of transport are treated on equal terms and questions whether the valuation of air transport costs does not unjustifiably reduce the import duties for the Community. 
Det r revisionsrttens sikt att inte alla transportstt behandlas likvrdigt och man ifrgastter om vrderingen av flygtransportkostnader inte p ett oriktigt stt snker gemenskapens tullinkomster frn import.
Exchange of information between Member StatesŐ customs administrations 79. 
Utbyte av information mellan medlemsstaternas tullmyndigheter 79.
In several Member States visited during the audit, the Court found little evidence of contacts between authorities of different customs administrations of the Member States. 
I flera av medlemsstaterna som besktes i samband med granskningen fann revisionsrtten f tecken p kontakter mellan de ansvariga p olika nationella tullmyndigheter i medlemsstaterna.
However there are some notable exceptions, such as bilateral cooperation agreements (Spain, Portugal) and spontaneous information exchanges concerning the completion of company audits. 
Det finns emellertid en del anmrkningsvrda undantag, som t.ex. bilaterala samarbetsavtal (Spanien och Portugal) och spontant informationsutbyte betrffande genomfrande av fre-tagsgranskningar.
Much of the information that the customs authority obtains in order to reach a customs valuation decision comes from the trader. 
En stor del av den information tullmyndigheten fr fr att kunna faststlla tullvrdet lmnas av marknadsaktren.
Given that it is likely that traders will only volunteer information that is favourable to themselves, it is important that customs authorities exchange information for companies trading in several Member States. 
Med utgngspunkt frn antagandet att marknadsaktrer frivilligt endast vidarebefordrar information som r till deras egen frdel, r det viktigt att tullmyndigheterna utbyter information om fretag med verksamhet i flera medlemsstater.
A particular area that at present is not fully addressed is the situation of an importer based in one Member State but releasing goods for free circulation in another. 
Ett srskilt omrde som i nulget inte helt beaktats gller importrer med kontor i en medlemsstat men som lter varor verg till fri omsttning i en annan medlemsstat.
The importer avoids having to have an office in the port of entry by employing the services of a fiscal representative empowered to make the customs declaration. 
Importren undviker att ha kontor i infrselhamnen genom att anvnda sig av en skatterepresentant med befogenhet att gra tulldeklarationen.
However, any audit-based control work would need to be done by the customs authority in the Member State where the importer is based. 
All kontroll i form av granskning mste emellertid utfras av tullmyndigheten i den medlemsstat dr importren har sitt kontor.
The Court found little evidence that the Member State customs administrations are addressing this situation, even though in some cases information is available. 
Revisionsrtten fann f tecken p att tullmyndigheterna i medlemsstaterna har tagit itu med denna situation trots att information i en del fall finns tillgnglig.
For example, in two Member States the respective customs authorities established, as a result of analysing value declarations, that a significant number of declarations were made by operators based in other Member States (Belgium, Luxembourg). 
Som exempel kan nmnas att tullmyndigheterna i tv medlemsstater efter genomgng av deklarationer fann att av dessa var ett betydande antal gjorda av aktrer verksamma i andra medlemsstater (Belgien och Luxemburg).
This basic information was not passed on to the Member States where the importers were based, except in a few irregularity cases. 
Denna grundlggande information frdes inte vidare till de medlemsstater dr importrerna hade sin bas, utom i ngra f fall av oegentligheter.
An example of the use of exchanges of information concerning fiscal representatives was a case examined in Denmark by the Court during the audit. 
Ett exempel p nyttan av informationsutbyte rrande skat-terepresentanter r ett fall i Danmark som undersktes av revisionsrtten i samband med granskningen.
It involved a fiscal agent representing 63 different traders. 
Det gllde en skatterepresentant som fretrdde 63 olika marknadsaktrer.
What started out as a fairly routine enquiry involving two other Member States eventually became a case involving 10 Member States. 
Det som i brjan verkade vara en ganska rutinmssig underskning med tv ytterligare medlemsstater inblandade blev s smningom ett fall som rrde tio medlemsstater.
Although the case has not yet been concluded, the Danish customs estimate that between 2,5 and 3 million euro of customs duties will be recovered. 
Trots att rendet nnu inte r avslutat uppskattar den danska tullmyndigheten att mellan 2,5 och 3 miljoner euro i tullar kommer att kunna krvas in.
14.3.2001 EN Official Journal of the European Communities C 84/11 CONCLUSION 83. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/11 SLUTSATSER 83.
The CourtŐs audit has identified difficulties for the Member States in operating uniformly and for the Commission in supervising and monitoring the individual authorities making up the customs union. 
Revisionsrttens granskning har identifierat medlemsstaternas svrigheter att agera enhetligt, och kommissionens svrigheter med vervakning och bevakning av de enskilda myndigheter som ingr i tullunionen.
Further action is required if the Commission intends to ensure equivalent trading conditions in the Member States. 
Om kommissionen har fr avsikt att garantera likvrdiga handelsvillkor i medlemsstaterna krvs ytterligare insatser.
To date not enough has been done in the field of customs valuation. 
Hittills har inte tillrckligt gjorts inom omrdet fr faststllande av tullvrde.
The Commission considers that its role is to contribute to a level playing field for operators within the Community through its inspection procedures. 
Kommissionen ser som sin uppgift att genom sina kontrollfrfaranden bidra till lika frutsttningar fr dem som r verksamma inom gemenskapen.
The Court considers that the Commission should strengthen this aspect of its inspection role. 
Det r revisionsrttens sikt att kommissionen skall frstrka denna del av sin kontrollfunktion.
Using the Valuation Committee as its main monitoring tool is no longer viable (see paragraphs 16 to 29). 
Det r inte lngre mjligt att anvnda vrderingskommittn som frmsta vervakningsorgan (se punkterna 16Đ29).
The Commission and the Member States need to take appropriate legislative and administrative action to overcome the following weaknesses: Ń theabsenceofcommoncontrolstandardsandworkingprac-tices (see paragraphs 30 to 37), Ń the absence of common treatment of traders with operations in several Member States (see paragraphs 55 to 61), Ń the absence of Community law provisions allowing the establishment of Community-wide valuation decisions (see paragraphs 48 to 52), Ń the absence of a database of binding valuation decisions (see paragraph 53), Ń theabsenceofpriornotificationsandrecordsoftheuseofthe successive sales provision (see paragraphs 62 to 65). 
Kommissionen och medlemsstaterna mste vidta lmpliga rttsliga och administrativa tgrder fr att rda bot p fljande brister: Ń Avsaknadenavgemensammagranskningsnormerocharbets-metoder (se punkterna 30Đ37).
The Commission needs to take urgent action to resolve the question of manufacturersŐ guarantees (see paragraphs 71 to 75). 
Kommissionen mste agera snabbt fr att lsa frgan om garantier lmnade av tillverkare (se punkterna 71Đ75).
The customs treatment of air transport costs needs to be reconsidered (see paragraphs 76 to 78). 
Tullens hantering av flygtransportkostnader mste ses ver (se punkterna 76Đ78).
The Commission and the Member States should encourage a greater level of exchanges of information on valuation questions (see paragraphs 79 to 82). 
Kommissionen och medlemsstaterna mste uppmuntra till strre informationsutbyte i vrderingsfrgor (se punkterna 79Đ82).
The report also draws attention to the fact that in the case of Ôtransfer pricingŐ the value taken into consideration for customs purposes may differ from the value used for the calculation of direct national taxes (see paragraphs 66 to 70). 
Rapporten uppmrksammar ocks det faktum att betrffande ÓinternpriserÓ kan det vrde som utgr underlag fr tull skilja sig frn det vrde p vilket direkt nationell skatt berknas (se punkterna 66Đ70).
As a final conclusion, the Court stresses that the Community can only operate as a real customs union if the Member States customs authorities act uniformly in their treatment of imported goods. 
Avslutningsvis betonar revisionsrtten att gemenskapen endast kan fungera som en verklig tullunion om medlemsstaternas tullmyndigheter agerar enhetligt vid behandling av importerade varor.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 14 December 2000. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 14 december 2000.
14.3.2001 EN Official Journal of the European Communities C 84/13 THE COMMISSIONŐS REPLIES SUMMARY Even if the customs valuation procedure is intended to provide a fair, uniform and neutral basis for the valuation of imported goods, the rules adopted in 1980 give increased emphasis to trade policy considerations. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/13 KOMMISSIONENS SVAR SAMMANFATTNING ven om frfarandet fr faststllande av tullvrdet r avsett att utgra en rttvis, enhetlig och neutral bas fr vrdering av importerade varor, ger de regler som antogs 1980 kad tyngd t de handelspolitiska vervgandena.
The objective that for all trade in goods the Community should operate as a real customs union with uniform treatment of imported goods can be fully obtained only if this customs union is operating on the basis of a single customs administration, which is not the case. 
Syftet, nmligen att gemenskapen i all handel med varor skall fungera som en verklig tullunion med en enhetlig behandling av importerade varor, kan uppns endast om denna tullunion fungerar p grundval av en enda tulladministration, och s r inte fallet.
The Commission agrees that lack of uniformity in application would be detrimental to the financial interests of the European Community in cases where a customs authority deviates from established practice or standard norms of interpretation with respect to the rules in force. 
Kommissionen delar uppfattningen att bristande enhetlighet i frga om tillmpning kan skada Europeiska gemenskapens ekonomiska intressen i sdana fall d en tullmyndighet avviker frn gngse praxis eller normer fr tolkning av gllande regler.
As regards the legal and administrative actions requested by the Court of Auditors: Ń in the framework of Decision No 210/97/EC of the European Parliament and of the Council, the Commission within the means at its disposal, supports and encourages the development of common control standards and working practices, Ń on the basis of its legislative and administrative action, the CommissionŐs Customs Code Committee will act in order to overcome the absence, where duly established, of common treatment of traders operating in several Member States, Ń the Commission takes the view that ÔCommunity-wideŐ approaches (ÔdecisionsŐ) in individual case management can only best be attained by the agreement of all national authorities concerned on the handling of the case in question, Ń the Commission does not see the significant added value a Ôdatabase of binding valuation decisionsŐ would confer in the context of the working of the Customs Code Committee. 
Vad gller de rttsliga och administrativa tgrder som revisionsrtten begr r kommissionens stndpunkt fljande: Ń Kommissionen stder och uppmuntrar, inom ramen fr Europaparlamentets och rdets beslut nr 210/97/EG och sina till buds stende medel, utvecklingen av gemensamma granskningsnormer och arbetsmetoder. Ń Kommissionens tullkodexkommitt kommer att agera med std av rttsliga och administrativa tgrder fr att rda bot p avsaknaden Đ dr sdan freligger Đ av likabehandling av marknadsaktrer med verksamhet i flera medlemsstater.
Furthermore its creation, maintenance and operational exploitation would exceed the CommissionŐs resources. 
Att bygga upp den, hlladenuppdateradochoperativtutnyttjadenskulledess-utom verskrida kommissionens resurser.
With regard to the role that the Customs Code Committee can play in order to ensure equality of treatment of operators, the Commission is of the opinion that within the limits of the conditions of its functioning, this Committee can and does make a valuable contribution to consistent application of the customsŐ valuation rules. 
Vad betrffar den roll som tullkodexkommittn kan spela nr det gller att skerstlla likabehandling av marknadsaktrerna anser kommissionen att kommittn inom de grnser som r satta fr dess verksamhet bde har mjligheter att lmna och lmnar vrdefulla bidrag till en enhetlig tillmpning av reglerna fr faststllande av tullvrden.
Amongst these tools are on-the-spot inspections. 
Bland dessa metoder frekommer inspektioner p platsen.