natgillin/translations-raw huggingface dataset:
A major tool in the CommunityŐs fight against fraud in the context of customs union and common agricultural policy is Council Regulation (EC) No 515/97(3) on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission. 
Ett av de viktigaste verktygen i gemenskapens bekmpning av bedrgeri vad gller tullunionen och den gemensamma jordbrukspolitiken r rdets frordning (EG) nr 515/97 (3) om msesidigt bistnd mellan medlemsstaternas administrativa myndigheter och om samarbete mellan dessa och kommissionen.
This Regulation asserts that Ôeffective cooperation in this field strengthens the protection of the financial interests of the CommunityŐ. 
I frordningen hvdas att ett effektivt samarbete inom detta omrde srskilt strker skyddet av gemenskapens ekonomiska intressen.
During its audit, the Court reviewed the application of mutual assistance procedures in transit and noted one instance involving four Member States where only ECU 99 707 had been collected from a total debt of ECU 645 557 resulting from apparent delays in passing on demands for payment, insufficient guarantee or incorrect name of guarantor. 
Vid revisionen granskade revisionsrtten tillmpningen av frfarandet fr msesidigt bistnd vid transitering och noterade ett fall som berrde fyra medlemsstater dr endast 99 707 ecu hade uppburits av en skuld p totalt 645 557 ecu. Detta berodde p uppenbara frseningar med att snda ut begran om betalning, otillrcklig skerhet eller felaktigt namn p borgensmannen.
The Court, in its report on the 1994 financial year (4), commented on inadequacies in cooperation and follow-up by Member States and the Commission in their implementation of the regulations on mutual assistance. 
Revisionsrtten kommenterade i sin rsrapport om budgetret 1994 (4) bristerna i samarbetet och uppfljningsarbetet i samband med medlemsstaternas och kommissionens genomfrande av frordningarna om msesidigt bistnd.
The Court has also commented in past reports that the single market has become a reality for traders Ń especially those who would evade the payment of duties and taxes, while for the Community services it still seems to be constrained within the national borders. 
Revisionsrtten har ocks i tidigare rapporter ppekat att den inre marknaden har blivit verklighet fr operatrerna Đ srskilt fr dem som kan undg betalning av tullar och skatter Đ medan den fr gemenskapens myndigheter fortfarande tycks inskrnkas till omrdet inom de nationella grnserna.
TIR (transports internationaux routiers/international road transport)) 36. 
TIR (Transports Internationaux Routiers/Internationella vgtransporter) 36.
Article 91(2) of the Community Customs Code (5) provides, inter alia, that movements of non-Community goods can be made, under certain conditions, under the TIR Convention of 14 November 1975 using TIR carnets. 
I artikel 91.2 i gemenskapens tullkodex (5) faststlls bl.a. att befordran av icke-gemenskapsvaror under vissa villkor kan gras enligt TIR-konventionen av den 14 november 1975 med varorna upptagna i en TIR-carnet.
In these cases, approved guaranteeing associations act as guarantors up to a maximum of USD 50 000 per TIR carnet (depending on the Member State involved) relieving the operator of the need to provide a specific transit guarantee. 
I dessa fall kan godknda organisationer som stller skerheter gra detta upp till 50 000 US-dollar per TIR-carnet (beroende p vilken medlemsstat det gller), och drmed slipper operatren att stlla en srskild transiteringsskerhet.
The guaranteeing associations are invariably road hauliersŐ associations in individual States, both Community and third countries. 
De organisationer som stller skerheter r alltid vgtransport-sammanslutningar i enskilda stater, bde i gemenskapen och i tredje land.
The Convention provides for the honouring, by the relevant association in any State through which goods are being (3) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural 4 matters (OJ L 82, 22.3.1997, p. 
Enligt konventionen tar sig den berrda organisationen att i varje land genom vilket varorna transporteras betala alla (3) Rdets frordning (EG) nr 515/97 av den 13 mars 1997 om msesidigt bistnd mellan medlemsstaternas administrativa myndigheter och om samarbete mellan dessa och kommissionen fr att skerstlla en korrekt tillmpning av tull-och jordbrukslagstiftningen (EGT L 82, 4 22.3.1997, s.
(5) OJ C 303, 14.11.1995, p. 
(5) EGT C 303, 14.11.1995, s.
25. () Council Regulation (EEC) No 2913/92. 
25. () Rdets frordning (EEG) nr 2913/92.
10.3.2000 EN Official Journal of the European Communities C 70/9 transported, of any debts arising from the non-discharge of a TIR operation, even though the carnet holderŐs contract is with an association which is incorporated and carries out its activities in another State. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning C 70/9 skulder som uppstr p.g.a. att ett tullfrfarande med TIR-carnet inte avslutats, ven om den som innehar en TIR-carnet slutit avtal med ngon annan ansluten organisation som r registrerad och verksam i en annan stat.
In the course of the audit in a number of Member States and at the Commission the Court became aware of difficulties in relation to these insurance policies. 
Nr granskningen gjordes i ett flertal medlemsstater och vid kommissionen blev revisionsrtten medveten om de svrigheter som uppstr i samband med dessa frskringar.
The pool of insurance companies, underwriting the potential liabilities of the IRU, refused to honour their policies because of the magnitude of debts arising in trade between the central and east European countries and the Community. 
Den sammanslutning av frskringsbolag som garanterar IRU:s eventuella skulder vgrade fullgra sina taganden p.g.a. omfattningen av de skulder som uppsttt i handeln mellan lnderna i Central-och steuropa och gemenskapen.
The bulk of these debts arose in one Member State as a consequence of its proximity to these countries. 
Merparten av dessa skulder uppstod i en medlemsstat till fljd av att denna ligger s nra dessa lnder.
Under Community rules, the Member State responsible for the collection of duties in undischarged TIR cases is that in which the goods were last known to be or where the goods were first introduced into the Community where their whereabouts is not known. 
Enligt gemenskapens regler r den medlemsstat dr man vet att varorna senast befann sig eller, om det inte r knt var varorna befinner sig, dr varorna frst infrdes i gemenskapen, ansvarig fr uppbrd av tull fr oavslutade TIR-frfaranden.
As a result of its particular geographical position, one Member State accounts for a disproportionate amount of undischarged transit cases. 
Till fljd av sitt srskilda geografiska lge str en medlemsstat fr en oproportionerligt stor andel av oavslutade transiteringsfrfaranden.
The Court noted from an internal Commission report on a monitoring visit to this Member State that the national authority had concluded an agreement with one of the guaranteeing associations not to press for payment under the Convention but that an arbitration case is in progress. 
Revisionsrtten noterade att enligt en intern rapport frn kommissionen om ett vervakningsbesk i denna medlemsstat hade den nationella myndigheten slutit ett avtal med en av de organisationer som stllt skerheter om att inte insistera p betalning enligt konventionen. I stllet sker man n en frlikning.
Community legislation (1) requires that own resource entitlements not collected but covered by a guarantee should be made available to the Commission by the 19th day of the second month following the establishment of the debt. 
Enligt gemenskapens lagstiftning (1) skall fordringar p egna medel som inte uppburits men som tcks av en skerhet tillhandahllas kommissionen senast den 19 i den andra mnaden som fljer faststllandet av fordran.
The Court has asked the national authority for the legal justification not to make the debts available at the appropriate time in this instance. 
Revisionsrtten har frgat den nationella myndigheten om den lagliga grunden till att inte tillhandahlla fordringarna i rtt tid i det hr fallet.
The Court noted that demands for payment of customs duties to the guaranteeing association were withdrawn when it was discovered that the demands were erroneously sent to the guarantor before a request for payment was made to the principal. 
Revisionsrtten lade mrke till att en betalningsanmodan avseende tullar till den organisation som stllt skerhet drogs tillbaka nr det framkom att anmodan felaktigt snts till borgensmannen innan en betalningsanmodan lmnats till den huvudansvarige.
The guarantor cannot now be proceeded against for these debts. 
Rttsliga tgrder kan nu inte vidtas mot borgensmannen fr dessa fordringar.
These duties have not been made available to the Commission despite the fact that their non-collection resulted from an error of the customs authorities. 
Fordringarna har inte tillhandahllits kommissionen trots att de inte uppburits p grund av ett misstag frn tullmyndigheternas sida.
The Commission should take steps to collect these duties and late payment interest thereon. 
Kommissionen borde vidta tgrder fr att driva in dessa fordringar samt drjsmlsrnta.
(1) Council Regulation (EEC, Euratom) No 1552/89. 
(1) Rdets frordning (EEG, Euratom) nr 1552/89.
The TIR Convention is an integral part of the CommunityŐs facilitation of trade in moving goods through and throughout the Community territory. 
TIR-konventionen r en viktig del av gemenskapens arbete med att underltta handeln och befordra varor inom och genom gemenskapens omrde.
The Court is of the opinion that the difficulties giving rise to the failure to collect the considerable amounts of customs duties and other taxes arising from these TIR operations indicate the consequences of not putting in place an effective monitoring system in the whole field of transit of goods. Monitoring here means not only supervision of the adequacy of guarantees and reliability of guarantors but also the timely clearance of operations carried out. Appeals 44. 
Revisionsrtten anser att de svrigheter som leder till att betydande tullbelopp och andra avgifter inte kan drivas in frn dessa TIR-frfaranden, visar p konsekvenserna av att det inte har inrttats ngot effektivt vervakningssystem nr det gller transitering av varor. vervakning innebr i detta fall inte bara att man kontrollerar att skerheterna r tillrckliga och att borgensmnnen r tillfrlitliga utan ocks att frfarandena avslutas i tid. verklagande 44.
Article 244 of the Community Customs Code permits a customs authority to suspend implementation of a disputed decision which would have given rise to a customs debt provided a security for the debt exists or is lodged. 
Enligt artikel 244 i gemenskapens tullkodex fr tullmyndigheten uppskjuta verkstlligheten av det verklagade beslutet som skulle medfrt att tull debiterats under frutsttning att skerhet stlls eller har stllts.
Security need not be provided where this requirement could have serious social or economic consequences for the appellant. 
Skerhet behver inte stllas om detta skulle medfra allvarliga sociala eller ekonomiska svrigheter fr den som verklagar beslutet.
Examples of circumstances where security has not been requested are: Ń in one customs authority, the Court noted from a review of the B accounts that demands for payment of own resources amounting to ECU 10 737 129 in respect of undischarged TIR operations remained uncollected up to November 1998. 
Fljande fall beskriver omstndigheter dr krav inte stllts p skerhet. Ń I ett lands tullomrde observerade revisionsrtten vid en granskning av B-bokfringen att betalningskrav betrffande egna medel p 10 737 129 ecu fr oavslutade TIR-frfaranden lmnats utan avseende fram till november 1998.
The carnet holder lodged an appeal against these demands, which was accepted for hearing with suspension of the decision but without the requirement to provide a security. 
Innehavaren av carneten lmnade in en verklagan mot dessa krav vilket godkndes fr prvning och beslutet skts upp, men kravet p att stlla skerhet beaktades inte.
The appeal was rejected as unfounded in December 1998, Ń in three other Member States, the provisions of national law allow many traders to bypass the administrative appeals procedure foreseen in Article 244 of the Community Customs Code. 
Carnet-innehavarens verklagan tillbakavisades som ogrundad i december 1998. Ń I tre andra medlemsstater gr de nationella lagarna det mjligt fr mnga operatrer att kringg det administrativa verkla-gandefrfarandet som faststlls i artikel 244 i gemenskapens tullkodex.
By following national law, traders can avoid the requirement to provide a security by making their appeals direct to the relevant courts of the respective Member States. 
Om operatrerna fljer den nationella lagstiftningen kan de undg kravet p att stlla skerhet genom att verklaga direkt till behrig domstol i respektive medlemsstat.
The Commission should carry out a review of the provisions of national law relating to security on appeals to establish the extent to which national legislation is inconsistent with the requirements of the Community Customs Code. 
Kommissionen borde granska nationell lagstiftning vad gller stllande av skerheter vid verklagande fr att sl fast i vilken grad denna lagstiftning strider mot bestmmelserna i gemenskapens tullkodex.
Situations where no security exists 46. 
Situationer dr ingen skerhet krvs 46.
Earlier in this report (see paragraph 25) the Court commented on the responsibilities of the Member States where customs debts cannot be collected and the principal concerned was granted a guarantee waiver under the transit procedure. 
Tidigare i denna rapport (se punkt 25) kommenterade revisionsrtten medlemsstaternas ansvar nr tullfordringar inte kan uppbras och den huvudansvarige beviljades befrielse frn att stlla skerhet under transiteringsfrfarandet.
C 70/10 EN Official Journal of the European Communities 10.3.2000 47. 
C 70/10 SV Europeiska gemenskapernas officiella tidning 10.3.2000 47.
These are: Ń Article 189 of the Community Customs Code which provides that no security is required where the debtor or potential debtor is a public authority, and Ń Article 94 of the Community Customs Code which provides among other things that for transit operations no guarantee is required from the railway companies of the Member States. 
Under fljande omstndigheter krvs ingen skerhet trots att: Ń Enligt artikel 189 i gemenskapens tullkodex skall ingen skerhet krvas om gldenren eller den som kan komma att bli gldenr r en offentlig myndighet. Ń Enligt artikel 94 i gemenskapens tullkodex behver ingen skerhet stllas fr de transiteringsfrfaranden som utfrs av medlemsstaternas jrnvgsbolag.
With regard to the Article 189 provisions, there are many situations in the Member States where the nature of a public authority, as used by customs authorities, is far from uniform. 
Vad gller bestmmelserna i artikel 189 frekommer det i medlemsstaterna ofta att sjlva definitionen av en offentlig myndighet, s som tullmyndigheterna anvnder den, lngt ifrn r enhetlig.
There are significant numbers of armŐs-length agencies and public utilities where it is by no means certain the Member States will underwrite the debts of these agencies or bodies. 
Det finns mnga organ och allmnnyttiga fretag som inte str staten srskilt nra och dr det inte alls r skert att medlemsstaten str fr dessa organs eller fretags skulder.
As regards Article 94, in several Member States the railway companies now constitute private enterprises. 
Nr det gller artikel 94 r jrnvgsbolagen i flera medlemsstater numera privatgda fretag.
Where the customs authorities decide not to take an optional security, such decisions are based on their assessment of the reliability of the principals concerned. 
Nr tullmyndigheterna beslutar att inte krva att icke-obligatorisk skerhet skall stllas, baseras beslutet p deras bedmning av den berrde huvudmannens tillfrlitlighet.
This implies that the Member States assume liability for customs debts arising in cases of non-recovery. 
Detta innebr att medlemsstaten tar ansvar fr de tullfordringar som uppstr om skulden inte drivs in.
The only situation in which Community customs legislation does not oblige customs authorities to take a security is where a demand is made for payment of a customs debt after clearance of goods. 
Den enda situation dr tullmyndigheterna enligt gemenskapens lagstiftning inte behver krva att skerhet skall stllas r nr begran om betalning av en tullskuld grs efter att varorna har tullklarerats.
In all other cases customs authorities make or are deemed to have made an assessment of the risk of not collecting debts which may arise. 
I alla andra fall gr tullmyndigheterna en bedmning av risken, eller anses ha gjort en sdan, fr att uppbrd inte kommer att ske.
The Court is of the opinion that the provisions of Article 17(2) of Council Regulation (EEC, Euratom) No 1552/89 are sufficiently clear to deal with the problem outlined. 
Revisionsrtten anser att bestmmelserna i artikel 17.2 i rdets frordning (EEG, Euratom) nr 1552/89 r tillrckligt tydliga fr att detta problem skall kunna hanteras.
It is incumbent on the Commission to exercise its supervisory role to ensure that Member States only exercise their prerogative under the Article Ôin cases of force majeureŐ or where collection of customs debts cannot be effected if Ôit appears that recovery is impossible in the long term for reasons which cannot be attributed to themŐ. 
Det r kommissionen som skall utva sin vervakande stllning fr att skerstlla att medlemsstaterna endast utnyttjar sin befogenhet enligt artikeln Óp grund av force majeureÓ eller nr uppbrd av tullar inte kan ske eftersom Ódet visar sig att beloppen p lng sikt r omjliga att uppbra p grund av skl som inte kan tillskrivas medlemsstaternaÓ.
The Court is of the view that failure to make a proper assessment of risks of non-collection of customs debts does not constitute a reason for not making available own resources in accordance with this Article. 
Revisionsrtten anser inte att en felbedmning av riskerna fr att uppbrd inte kommer att ske av tullskulden r ngot skl fr att inte tillhandahlla egna medel i enlighet med denna artikel.
Making available to the Commission secured entitlements 51. 
Tillhandahllande till kommissionen av faststllda fordringar fr vilka skerhet har stllts 51.
Article6(2)ofCouncilRegulation(EEC,Euratom)No1552/89 makes the following provisions regarding the making available of Community own resources: (a) Entitlements established in accordance with Article 2 shall, subject to point (b) of this paragraph, be entered in the accounts at the latest on the first working day after the 19th day of the second month following the month during which the entitlement was established (A accounts). (b) Established entitlements not entered in the accounts referred to in point (a) because they have not yet been recovered and no security has been provided shall be shown in separate accounts within the period laid down in point (a). 
I artikel 6.2 i rdets frordning (EEG, Euratom) nr 1552/89 faststlls fljande bestmmelser betrffande tillhandahllande av gemenskapens egna medel: a) De ansprk som faststlls enligt artikel 2 skall, om inget annat fljer av b, bokfras senast den frsta arbetsdagen efter den nittonde dagen i den andra mnad som fljer efter den mnad under vilken ansprket faststlls. (A-bokfringen). b) Faststllda ansprk som inte r bokfrda enligt a p grund av att de inte har uppburits och ingen skerhet har stllts, skall anges i srskilda rkenskaper inom den tid som faststlls i a.
These provisions are not widely respected in the Member States, with the consequence that frequently the CommunityŐs entitlements are not made available to the Commission when required. 
Dessa bestmmelser efterlevs i allmnhet inte i medlemsstaterna vilket leder till att gemenskapens ansprk ofta inte tillhandahlls kommissionen nr s skall ske.
Ń Inoneofthese,theadministrationarguesthatMemberStates cannot know that the debt has been accepted until after it is communicated to the debtor. 
Ń I en av medlemsstaterna anser myndigheten att medlemsstaterna inte kan veta om skulden accepterats frrn den har meddelats gldenren.
Thus it follows logically they should always have the possibility of entering the amount of duties in the B accounts, since they do not know whether the entitlements have been challenged. 
Drfr r det logiskt att myndigheten alltid har mjlighet att bokfra beloppet i B-bokfringen eftersom den inte vet om ansprket har ifrgasatts.
Furthermore, under national legislation, failure to make payment within the time limit is adequate evidence of contestation of the debt. 
Dessutom r enligt nationell lagstiftning det faktum att betalning inte gjorts inom tidsgrnsen ett tillrckligt bevis p att skulden ifrgasatts.
Ń In another, the administration contends that Community legislation does not permit the transfer of an amount from the A accounts to B accounts and that therefore it is inappropriate to enter debts that may be challenged in the A accounts. 
Ń Ienannanmedlemsstathvdarmyndighetenattgemenskaps-lagstiftningen inte tillter en verfring av ett belopp frn A-bokfringen till B-bokfringen och att det drfr r olmpligt att bokfra fordringar som kan komma att ifrgasttas i A-bokfringen.
Ń Althoughthecustomsauthorityofoneagreesthattheregula-tions require that such entitlements should be entered in the A accounts immediately, the Court noted that in practice where customs debts are only partly secured the whole amounts are entered in the B accounts. Ń Inanother,thenationalinstructionsgoverningaccountingfor uncollected debts covered by comprehensive guarantees under the Community transit and TIR procedure, state that such debts are to be considered unsecured for the purpose of applying the provisions of Council Regulation (EEC, Euratom) 
Ń Fastn tullmyndigheterna i en annan medlemsstat hller med om att nr skerhet stllts fr endast en del av tullskulden skall ansprken, enligt frordningarna, genast bokfras i A-bokfringen, noterade revisionsrtten att hela beloppet i sdana fall i praktiken bokfrs i B-bokfringen. Ń Frredovisningavfordringarsomejuppburitsochsomtcks av samlade skerheter enligt gemenskapens transiteringsfrfarande och TIR-frfarandet, fastslr de nationella reglerna i en annan medlemsstat att sdana fordringar skall behandlas som om ingen skerhet hade stllts nr bestmmelserna i
10.3.2000 EN Official Journal of the European Communities C 70/11 No 1552/89. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning C 70/11 rdets frordning (EEG, Euratom) nr 1552/89 tillmpas.
The CourtŐs objective was to assess the suitability of the procedures. 
Revisionsrttens ml var att bedma frfarandenas lmplighet.