natgillin/translations-raw huggingface dataset:
The main conclusions are: (a) compensatory interest should be levied on traders who effectively use unauthorised credit in their deferment accounts to ensure that all traders receive equality of treatment (see paragraph 14); (b) similarly, use of a drawback procedure for incomplete declarations would, if implemented, ensure that the Commission and Member States receive customs duties in a timely manner and should also reduce the current level of monitoring required by the procedures (see paragraph 19); (c) concerning the Community transit system: Ń thepurposeofthecomprehensiveguaranteeanditseffec-tiveness as a financial instrument to protect Community revenue are put in doubt by a number of system weaknesses, Ń the Court questions whether there is a greater emphasis placed on goods than on the operator in the context of comprehensive guarantee in the light of the level of undischarged transit operations encountered during the audit. 
De viktigaste slutsatserna r de fljande: a) Drjsmlsrnta br tas ut av de operatrer som faktiskt utnyttjar sina a n s t  n d med betalningar som en icke beviljad kredit, s att alla operatrer behandlas lika (se punkt 14). b) P samma stt skulle ett frfarande med tullrestitution fr ofullstndiga deklarationer skerstlla att kommissionen och medlemsstaterna erhll tullfordringarna i rtt tid och den vervakningsniv som frfarandena krver idag skulle ocks kunna snkas (se punkt 19). c) Betrffande gemenskapens transiteringssystem Ń betvivlar revisionsrtten mlsttningen fr systemet med samlad skerhet och dess effektivitet som ett finansiellt instrument fr att skydda gemenskapens inkomster p.g.a. ett flertal svagheter i systemet, Ń ifrgastter revisionsrtten om det lggs strre vikt vid varorna n vid operatren nr det gller samlad skerhet med tanke p den mngd oavslutade transiteringsfrfaranden som framkommit vid granskningen.
The system as constituted entitles the operator to take up the facility to use multiple guarantee certificates each of which can be used up to the limit of the guarantee rendering it almost ineffective for a great many operations (see paragraph 24), Ń the priority given to the monitoring of the levels of guarantee set for operators up to now has been inadequate but there are signs of improvement. 
Systemet r uppbyggt s att operatren har rtt att anvnda flera skerhetsintyg som alla kan utnyttjas upp till grnsen fr skerheten vilket gr systemet nstan ineffektivt fr ett stort antal frfaranden (se punkt 24), Ń harprioriteringenavvervakningenavskerhetsniverna fr operatrer hittills varit otillrcklig, men det finns tecken p frbttringar.
To be effective the monitoring process must formally include review of the accounting and commercial documents of the operator (see paragraphs 21 to 24), Ń to facilitate the review and also alert customs authorities to potential risks from high value goods the minimum contents of the transit single administrative document must be revised to include consignment values and tariff code number (see paragraph 28), Ń guarantee waivers should only be granted to operators proven to have continuing reliability and financial standing. 
Fr att vara effektiv mste vervakningsfrfarandet formellt omfatta en granskning av operatrens bokfringsunderlag och kommersiella dokument (se punkterna 21Đ24), Ń mste minimiuppgifterna i enhetsdokumentet fr transitering ses ver s att konsignationsvrden och tullklass-numret ocks ingr i syfte att underltta granskning och gra tullmyndigheterna uppmrksamma p eventuella risker med hgt vrderade varor (se punkt 28), Ń bordebefrielsefrnkravetattstllaskerhetendastgestill operatrer som har visat att de r plitliga och solventa.
The evaluation of reliability should be rigorously carried out and documented. 
Utvrderingen av deras plitlighet br gras noggrant och dokumenteras.
There should be no need for the currently unenforceable ceiling of ECU 100 000 consignment value in waiver cases (see paragraphs 27-30); 53. 
Den nuvarande maximala grnsen p 100 000 ecu fr konsignationsvrde i samband med befrielse frn kravet att stlla skerhet, som inte kan fljas, borde inte behvas (se punkterna 27Đ30).
States fail to make available own resources on their establishment that are covered or partly covered by security and that do not show evidence of being appealed by the debtors involved. 
53. staterna underltit att tillhandahlla egna medel vid faststllandet nr dessa helt eller delvis tcks av en stlld skerhet och ingenting tyder p att gldenrerna i frga bestrider dem.
The Court is concerned that: Ń despite the fact that it has reported on this issue repeatedly over the past number of years, and Ń despitethefactthattheCommissionserviceshavealsoraised the problem with the Member States over the years, no meaningful solution has been found to ensure that the Community receives the resources to which it is entitled in good time. 
Revisionsrtten r bekymrad eftersom ingen vettig lsning framkommit fr att skerstlla att gemenskapen erhller de egna medel den har rtt till i rtt tid Ń trotsattrevisionsrttenupprepadegngerdesenasterenhar rapporterat om detta, och Ń trots att kommissionens avdelningar ocks tagit upp problemet med medlemsstaterna under rens lopp.
This matter is of particular importance given that, at its meeting of 24 and 25 March 1999 in Berlin (1), the European Council agreed that the amount deducted by Member States by way of collection costs (2) would be increased from 10 % to 25 % effective from 2001. 
Frgan r srskilt viktig eftersom man vid Europeiska rdets mte den 24Đ25 mars 1999 i Berlin (1) kom verens om att det belopp som medlemsstaterna fr dra av fr kostnader fr uppbrd (2) skulle kas frn 10 % till 25 % frn och med 2001.
Conclusion 54. 
Slutsatser 54.
This report highlights a number of situations where the procedures applied by the Member States in the management of securities and guarantees are either inconsistent with the requirements of Community customs legislation or are simply ineffective (e.g. see paragraphs 13 and 14). 
I denna rapport tas flera situationer upp dr de frfaranden som medlemsstaterna anvnder vid frvaltning av skerheter och borgensfrbindelser antingen inte verensstmmer med gemenskapens tullagstiftning eller helt enkelt inte r effektiva (se t.ex. punkterna 13 och 14).
The customs authorities of the Member States have a clear responsibility to remedy these deficiencies. 
Tullmyndigheterna i medlemsstaterna har ett uppenbart ansvar fr att tgrda dessa brister.
Equally however, the Commission must use its powers to enforce improvements. 
Kommissionen mste emellertid ocks anvnda sina befogenheter fr att genomdriva frbttringar.
In so far as inadequacies and ambiguities in the legislation give rise to difficulties in assuring consistent application of customs rules, the Commission has the possibility of raising any such problems with the Member States in the Customs Code Committee and to seek appropriate solutions through discussion. 
I den mn brister och tvetydigheter i lagstiftningen ger upphov till svrigheter att skerstlla en konsekvent tillmpning av tullreglerna, har kommissionen mjlighet att ta upp sdana problem med medlemsstaterna i tullkodexkommittn och att genom diskussioner n fram till passande lsningar.
If this forum does not resolve these problems, then the Commission has the power of initiative to propose the necessary improvements, although their successful implementation depends on the willingness of the Council and the Parliament to approve them; and of the Member States to take the necessary action on the ground. 
Om problemen inte kan lsas i detta forum har kommissionen befogenhet att ta initiativ till och fresl ndvndiga frbttringar, ven om ett framgngsrikt genomfrande av dessa beror p rdets och parlamentets vilja att godknna dem samt p att medlemsstaterna vidtar ndvndiga tgrder p fltet.
(1) European Council 24 and 25 March 1999, Conclusions of the Presidency. 
(1) Europeiska rdets mte den 24Đ25 mars 1999, ordfrandeskapets slutsatser.
Press Release: Brussels (25.3.1999) - No SN 100 (Presse). 
Pressmeddelande: Bryssel (25.3.1999) Đ Nr. SN 100 (Presse).
(2) Article 10 of Council Regulation (EEC, Euratom) No 1552/89. 
(2) Artikel 10 i rdets frordning (EEG, Euratom) nr 1552/89.
This report cites a number of circumstances where Member C 70/12 EN Official Journal of the European Communities 10.3.2000 (d) given the significant unpaid customs duties involved the Commission should take steps to help bring the reported problems in the use of TIR carnets to a speedy conclusion (see paragraphs 36 to 43); (e) the report highlights a far from homogenous view across the Member States of what constitutes a secured debt or indeed the conditions indicating that such a debt has been challenged. 
C 70/12 SV Europeiska gemenskapernas officiella tidning 10.3.2000 d) Med tanke p de betydande summor obetalda tullfordringar som str p spel borde kommissionen vidta tgrder fr att medverka till att de nmnda problemen i samband med anvndning av TIR-carneter snabbt fr en lsning (se punkterna 36Đ43). e) Rapporten visar p att medlemsstaterna har en lngt ifrn homogen syn p vad som r en fordran fr vilken skerhet har stllts och ven p villkoren som anger att en sdan fordran har ifrgasatts.
The Commission must review the legislative requirements to ensure their clarity, counsel the accounting departments in the Member States or issue new instructions (see paragraphs 51 and 52); (f) the status of debts ostensibly covered by comprehensive guarantee in the t r a n s i t system needs to be clarified since clearly customs authorities are put in the invidious position of not being in a position to be satisfied if any particular transit consignment is in fact secured (see paragraph 52); (g) the extent to which the Member StatesŐ national law regarding appeals is consistent with Community legislation needs examination by the Commission. 
Kommissionen mste antingen se ver frordningens bestmmelser s att dessa frtydligas, bist bokfringsavdelningarna i medlemsstaterna med rd eller utfrda nya instruktioner (se punkterna 51Đ52). f) Vilken status de fordringar har som till synes tcks av samlade skerheter i transiteringssystemet mste klargras eftersom tullmyndigheterna uppenbart hamnar i en olycklig situation dr de endast kan kontrollera att det faktiskt har stllts skerhet fr en viss transiteringsfrsndelse (se punkt 52). g) Kommissionen mste granska i vilken grad medlemsstaternas nationella lagstiftning om verklaganden verensstmmer med gemenskapens lagstiftning.
The customs authorities may at present (under Article 244 of the Community Customs Code) waiver the requirement to take a security in cases of greatest risk Ń where it would put the appellant in a serious economic situation. 
Tullmyndigheterna kan fr nrvarande (enligt artikel 244 i gemenskapens tullkodex) medge befrielse frn kravet p att stlla skerhet i de fall som innebr strst risk Đ d den skande skulle kunna hamna i en allvarlig ekonomisk situation.
However, if national law permits traders to bypass the appeals procedure foreseen in the Customs Code, the relevant national provisions should be reassessed since such circumvention of Community legislation does not protect the CommunityŐs financial interests (paragraph 44). 
Emellertid borde de nationella bestmmelserna omprvas om de tillter operatrer att kringg bestmmelserna om verklaganden i gemenskapens tullkodex, eftersom en sdan vertrdelse av gemenskapslagstiftningen inte skyddar gemenskapens ekonomiska intressen (se punkt 44).
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 16 December 1999. 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 16 december 1999.
10.3.2000 EN Official Journal of the European Communities THE COMMISSIONŐS REPLIES Summary The Court of AuditorsŐ special report on securities and guarantees concerns the application of Community legislation on guarantees. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning KOMMISSIONENS SVAR Sammanfattning Revisionsrttens srskilda rapport om skerheter och borgensfrbindelser behandlar tillmpningen av gemenskapens bestmmelser om skerheter.
It examines the implementation of the three forms of guarantee: the mandatory guarantee which covers the (customs) debt incurred, in particular in cases where payment is deferred following release of the goods; the conditional guarantee which may be obligatory, partial or optional and which covers the debt which may be incurred (the report addresses in particular the treatment of guarantees under certain customs procedures such as the external transit procedure and temporary importation and in cases of administrative or judicial appeal), and finally, the report analyses the implementation of legislation on guarantee waiver. 
Tre former av skerhet granskas: obligatorisk skerhet som tcker den uppkomna tullskulden, srskilt nr varorna har frigjorts men anstnd har beviljats fr tullavgiften, villkorad skerhet som kan vara obligatorisk, partiell eller fakultativ och som tcker den troliga tullskulden (i rapporten hnvisas frmst till behandlingen av skerhet i samband med vissa tullordningar, som extern transitering eller tillfllig infrsel, och fall av administrativt besvr eller rttsligt verklagande), och befrielse frn kravet p stllande av skerhet.
With regard to the substance, the Commission agrees with these criticisms, which do indeed confirm the results of its own inspections, on which follow-up action is already well under way, including, in one case, steps to launch infringement proceedings under Article 226 of the Treaty. 
Kommissionen delar i grunden denna kritik, som fr vrigt bekrftar vad som har kommit fram vid dess egna kontroller. Uppfljningen av dessa pgr redan. Bland annat har initiativ tagits i ett fall fr att inleda ett vertrdelsefrfarande enligt artikel 226 i frdraget.
With regard to the external transit procedure, the Commission is aware of the problem and has adopted measures to remedy it, both on the legislative and operational side and by setting up a computerised system which should be completed by 2003. 
Det gller ordningen fr extern transitering, och kommissionen r medveten om problemet och har vidtagit tgrder fr att rda bot p situationen: p lagstift-ningsomrdet, p det operativa planet och genom att inrtta ett datoriserat system som berknas st frdigt 2003.
The Commission also shares the CourtŐs opinion on the need to ensure that national legislation conforms with Community law on the provision of a security in the event of an appeal (Article 244 of the Community Customs Code). 
Likas delar kommissionen revisionsrttens syn p vikten av att det skras att medlemsstaternas bestmmelser om stllande av skerhet vid verklagande verensstmmer med gemenskapsrtten (artikel 244 i gemenskapens tullkodex).
Lastly, with regard to a guarantee for deferred payment, the Commission is prepared to study the CourtŐs suggestions regarding the application of compensatory interest in certain cases where the guarantee threshold is exceeded. 
Kommissionen r ocks beredd att studera revisionsrttens frslag om infrande av en kompensationsrnta i vissa fall dr den beviljade skerheten verskrids i samband med anstnd med betalning av tullskuld.
C 70/13 Findings Deferment of duty 13. 
C 70/13 Srskilda granskningsresultat Anstnd med betalning av tullskuld 13.
The anomalies pointed out by the Court are being followed up in an appropriate fashion by the Commission. If there are financial consequences, the Commission will take the necessary steps; in the case of Germany, demands have already been sent for the amounts due. 
De felaktigheter som revisionsrtten ppekar har fljts upp p lmpligt stt av kommissionen. Om det uppstr ekonomiska konsekvenser, vidtar kommissionen ndvndiga tgrder. I det tyska rendet har de frfallna beloppen redan terkrvts.
The Member States must take the appropriate measures to implement the Community legislation on payment deferral; a reminder of this will be sent to the Member States. 
Medlemsstaterna skall vidta ndvndiga tgrder fr att genomfra gemenskapens lagstiftning om betalningsanstnd. De kommer att f en pminnelse om detta.
The Commission considers that it is for the Member States to ensure correct application of Community legislation and to assume the responsibility resulting from any shortcomings on C 70/14 EN Official Journal of the European Communities 10.3.2000 their part in doing so. 
Kommissionen anser att det r medlemsstaternas sak att skerstlla att gemenskapslagstiftningen tillmpas riktigt, och att C 70/14 SV Europeiska gemenskapernas officiella tidning 10.3.2000 de mste ta ansvaret fr eventuella brister i tillmpningen av lagstiftningen frn deras sida.
A reminder to this effect will be sent to the Member States concerned. 
De kommer att f en pminnelse om detta.
Incomplete declarations 18. 
Ofullstndiga deklarationer 18.
For the cases cited by the Court concerning Belgium and Spain, the follow-up action already taken by the Commission means that the financial consequences are negligible. 
I de belgiska och spanska renden som revisionsrtten tar upp har de tgrder som kommissionen redan har vidtagit gett vid handen att de ekonomiska konsekvenserna r frsumbara.
Under Article 257 of the implementing provisions of the Community Customs Code, the declarant can request that the maximum amount to which the goods may be liable be entered in the accounts and then ask for reimbursement on production of the missing document. 
I artikel 257 i tullkodexen sgs att deklaranten kan begra att varorna belggs med maximal tullsats och drefter begra terbetalning sedan han har lmnat in det dokument som saknas.
However, the Commission considers that systematic use of this procedure would not be cost effective, particularly in terms of management of accounts. 
Kommissionen anser dock att en systematisk anvndning av det frfarandet skulle visa sig ekonomiskt ofrdelaktigt, i synnerhet ur bokfringsmssig synpunkt.
Transit Monitoring and adequacy of comprehensive guarantees 22. 
Transitering vervakning av samlade skerheter och deras lmplighet 22.
The Commission shares the CourtŐs concerns regarding the shortcomings found in the application of the provisions on the comprehensive guarantee. 
Kommissionen delar revisionsrttens oro ver bristerna i tilllmpningen av bestmmelserna om samlad skerhet.
It also considers that the level of the guarantee that is set must take account of the operatorŐs actual economic activity. The Commission will draw the attention of the Member States concerned to the need to adhere to the existing provisions on guarantees and the accounting obligations which arise from them; they will be sent a note to this effect. 
Den instmmer ocks i att man mste utg frn aktrens verkliga ekonomiska verksamhet nr skerhetens storlek faststlls. Kommissionen mnar ppeka fr de berrda medlemsstaterna att de mste flja de bestmmelser som finns om skerheter och bokfringsskyldig-het. De kommer att f ett meddelande om detta.
Verifying guarantees is also one of the priority measures to be implemented by the customs authorities, in line with the shared framework of objectives for the national transit management plans. 
Enligt de gemensamma mlen fr de nationella frvaltningsplanerna fr transiteringen hr kontrollen av skerheterna till de tgrder som mste prioriteras av tullmyndigheterna.
As part of the transit reform, the Commission is working on the installation of a computerised system, completion of which is scheduled for 2003, given the constraints imposed by the subsidiarity principle, the scale of the project and the budgetary and human resources requirements (at both Community and national administration level). 
En av nyheterna inom transiteringsordningen r det datasystem som kommissionen nu r i frd med att infra och som berknas kunna tas i bruk 2003 Đ detta med tanke p de krav som stlls p grund av subsidiaritetsprincipen, projektets omfattning, den strama budgeten och den besvrliga personalsituationen (bde p EU-niv och i de nationella frvaltningarna).
The Commission and the national administrations concerned are aware of the need to consolidate the current procedure as soon as possible and have therefore decided to take a step-by-step approach in order to make substantial improvements in the management and verification of transit operations. 
Svl kommissionen som de nationella frvaltningarna r medvetna om behovet av att det nya systemet kommer p plats s snart som mjligt. De har enats om att g fram i flera etapper, varigenom frvaltningen och kontrollen av transiteringarna kan frbttras avsevrt.
This approach will mean that the countries concerned will be able, from the first step, to verify transit movements in real time, considerably reduce the time needed for clearance and overcome most shortcomings in the current paper system. 
P detta stt kan de berrda medlemsstaterna redan frn och med den frsta etappen vervaka transiteringsrrelserna i realtid, avsevrt minska den tid som gr t fr avslutandet av rkenskaperna och fylla de flesta av luckorna i det nuvarande pappersbaserade systemet.
The functions developed in this way will then be extended to eventually encompass computerised management of the guarantees between all the partners in common and Community transit. 
Dessa funktioner kommer drefter att utvidgas s att de i nsta etapp ocks innefattar en datoriserad frvaltning av skerheterna fr alla parter som deltar i gemenskapstransiteringen och den gemensamma transiteringen.
In the same spirit, the national administrations have the option of developing computerised management of the guarantees at national level, in line with the specifications of the New Computerised Transit System, as soon as the initial implementation is started. 
P samma stt har de nationella myndigheterna mjlighet att utveckla en datoriserad frvaltning av skerheterna fr hela landet redan frn brjan av genomfrandet av den frsta fasen (enligt specifikationerna i det nya datoriserade transiteringssystemet).
The case highlighted by the Court and the consequences which may arise from it are being examined by the Commission which has, in the mean time, requested further information from Italy. 
Det fall som revisionsrtten tar upp och de konsekvenser det kan f granskas just nu av kommissionen, som samtidigt har begrt kompletterande upplysningar frn Italien.
The Member States consider that only the New Computerised Transit System will provide adequate remedies. 
Dessa anser att problemet bara kan avhjlpas med det nya datoriserade transiteringssystemet.
Waiver of comprehensive guarantee in transit 27. 
Befrielse frn stllande av samlad skerhet vid transitering 27.
Regarding possible shortcomings in the application of guarantee waivers, the Commission is currently examining the Member StatesŐ replies. 
Kommissionen granskar just nu medlemsstaternas svar om tnkbara brister i tillmpningen av befrielse frn kravet p stllande av skerhet.
If necessary, they will be reminded of their obligations under the Community Customs Code. 
Om s visar sig ndvndigt kommer de att pminnas om sina skyldigheter enligt gemenskapens tullkodex.
The Commission is aware of the difficulties caused by the lack of information on the transit document. 
Kommissionen r medveten om de svrigheter som finns p grund av bristen p uppgifter i transiteringsdokumentet.
It has made proposals within the competent committee and the EC-EFTA working party on common transit with a view to ensuring that the tariff code and value of the goods are put on the declaration for transit. 
Den har lagt fram frslag inom den berrda kommittn och inom EGĐEfta-gruppen fr gemensam transitering, syftande till att tulltaxenum-mer och vrde skall uppges p transiteringsdeklarationen.