natgillin/translations-raw huggingface dataset:
However, faced with limited resources and a great variety of possible topics the Commission uses risk-analysis techniques to allocate its resources to the areas considered to present the highest risk in terms of own resources. 
Kommissionen, som har begrnsade resurser och en mngd tnkbara utredningsomrden, gr emellertid riskanalyser fr att stta in de tillgngliga resurserna p sdana omrden dr riskerna bedms vara strst i frga om egna medel.
Valuation is and will continue to be included in this selection process. 
Tullvr-deringsfrgor ingr och kommer fortsttningsvis att ing i dessa analyser.
Over the last few years, valuation has been addressed in around one quarter of the Commission inspection reports. 
Under de senaste ren har frgor om tullvrden tagits upp i ungefr en fjrdedel av kommissionens inspektionsrapporter.
The Commission will continue to encourage information exchange with the Member States and among the Member States themselves. 
Kommissionen kommer ven fortsttningsvis att uppmuntra till informationsutbyte mellan kommissionen och medlemsstaterna och mellan medlemsstaterna inbrdes.
The Commission shares the view of the Court of Auditors on the difficulties which can sometimes arise in choosing a benchmark representing the right administrative practice or precise interpretation. 
Kommissionen delar revisionsrttens uppfattning om de svrigheter som ibland kan uppst nr det gller att hitta ett riktmrke (benchmark) fr korrekta administrativa metoder eller exakt tolkning.
It appears therefore that there is no general possibility of deducing negative financial implications from inconsistencies in the application of such rules. 
Det frefaller drfr vara omjligt att verlag sluta sig till de negativa ekonomiska konsekvenserna av en inkonsekvent tillmpning av dessa regler.
In other words, if different customs administrations do not apply the rules in the same way, it is not necessarily the valuation determination that gives rise to the highest duty amount that is to be considered the correct one. 
Med andra ord, om olika tullmyndigheter inte tillmpar reglerna p samma stt r det inte skert att det r det vrderingsbeslut som ger den hgsta tullavgiften som skall anses vara det rtta beslutet.
The Commission interprets the word ÔirregularityŐ to also include the concept of fraud. 
Kommissionen tolkar uttrycket oegentligheter s att det ven inbegriper bedrgeri.
Community customs valuation issues represent in fact the most important part of the Community Customs Code CommitteeŐs activities; coordination of valuation issues dealt with in the WTO and WCO also falls under its responsibilities. 
De frgor som gller gemenskapens faststllande av tullvrden utgr i sjlva verket den viktigaste delen av tullkodexkommittns arbete. ven samordningen med de vrderingsfrgor som behandlas av WTO och WCO ligger inom dess ansvarsomrde.
As an explanation of the ÔsystemŐ of customs valuation this point calls for further development. 
Som frklaring av ÓmetodenÓ fr faststllande av tullvrde krvs att denna punkt frtydligas.
Indeed the basic notion of Ôactual value of the imported merchandiseŐ is found in Article VII of GATT (1947 and 1994). 
Det grundlggande begreppet, det Óverkliga vrdetÓ p en importerad vara, finns i artikel VII i GATT-avtalet (1947 och 1994).
Community legislation was based until 1980 on the ÔBrussels definitionŐ of 1950 (1) which defined the notion of Ôactual valueŐ as the Ônormal priceŐ of the imported mer-chandise. 
I gemenskapslagstiftningen utgick man fram till 1980 frn ÓBrysseldefinitionenÓ frn r 1950 (1), dr det Óverkliga vrdetÓ definierades som det Ónormala prisetÓ p den importerade varan.
The GATT Agreement referred to in point 4 replaced this definition by the notion of the Ôtransaction valueŐ which introduced a major change in the underlying philosophy, trade policy considerations (including trade facilitation) being seen as largely domi-nating. 
I det GATT-avtal som det hnvisas till i punkt 4 ersattes denna definition med begreppet ÓtransaktionsvrdeÓ, ngot som medfrde en avgrande frndring i det grundlggande synsttet i och med att handelspolitiska vervganden (dribland underlttande av handeln) sgs som det viktigaste.
(1) Convention on the Valuation of Goods for Customs Purposes, Brussels, 15 December 1950. 
(1) Konventionen gllande vrdering av varor fr tullndaml, Bryssel den15december1950.
C 84/14 EN Official Journal of the European Communities 14.3.2001 It is not surprising that the shift in approach that materialised under the GATT Agreement has had an impact also on the administrative environment. 
C 84/14 SV Europeiska gemenskapernas officiella tidning 14.3.2001 Det r inte ngon verraskning att den frndring av synsttet som kom till uttryck i GATT-avtalet har haft terverkningar ven p de administrativa frutsttningarna.
The introduction of the Ôtransaction valueŐ criterion had the probably intended effect of inverting the Ôbalance of powerŐ between the operators and the customs administrations in this field. 
Infrandet av kriteriet ÓtransaktionsvrdeÓ hade den frmodligen avsedda effekten att frskjuta ÓmaktbalansenÓ mellan aktrerna och tullmyndigheterna i detta hnseende.
No longer is it in principle the declarantŐs burden to prove that the paid price is in agreement with the notion of a Ônormal priceŐ, but the price indicated by the declarant is in principle the correct one unless challenged by customs. 
Det r inte lngre i princip tulldeklaran-tens sak att bevisa att det erlagda priset stmmer verens med begreppet Ónormalt prisÓ. Det av tulldeklaranten angivna priset r nu i princip det korrekta priset, svida inte tullen vill gra ngot annat gllande.
Such basic considerations cannot be left aside when addressing questions relating to the application of customs valuation in general. 
Sdana grundlggande vervganden kan inte frbigs nr man tar upp frgor som rr tillmpningen av tullvrdering i allmnhet.
The Commission agrees with the Court of AuditorŐs views. 
Kommissionen instmmer i revisionsrttens synpunkter.
However, inconsistent application of rules may cause concern only in so far as it leads to significant competitive distortions or has financial implications. 
En inkonsekvent tillmpning av reglerna kan dock skapa problem endast om den leder till en betydande snedvridning av konkurrensen eller har ekonomiska konsekvenser.
THE PROPER APPLICATION OF COMMUNITY RULES ON CUSTOMS VALUATION Role of the Commission 19. 
KORREKT TILLMPNING AV GEMENSKAPSREGLERNA VID FASTSTLLANDE AV TULLVRDE Kommissionens roll 19.
Under the current Community legislation providing for transaction-oriented compliance controls, the Commission cannot give the assurance that the correct amount of customs duties (own resources) is established in all cases. 
Enligt gllande gemenskapslagstiftning om att transaktioner skall vara mjliga att kontrollera kan kommissionen inte garantera att tullarna (egna medel) r korrekt faststllda i varje enskilt fall.
Nevertheless, in spite of the enormous quantity of underlying transactions and the limited number of inspections, the Commission, using system-based controls, can give a fair indication about the situation in the Member States regarding the application of Community law. 
Kommissionen kan dock, trots den enorma mngden transaktioner och det begrnsade antalet inspektioner, genom sina systembaserade kontroller ge en ngorlunda rttvisande bild av situationen i medlemsstaterna nr det gller tillmpningen av gemenskapslagstiftningen.
Work of the Customs Code Committee (customs valuation section) 23 to 26. 
Tullkodexkommittns arbete (avdelningen fr faststllande av tullvrde) 23Đ26.
Since as the Court states (point 30) the application of the valuation rules in individual cases is a matter for, and the responsibility of, the Member StatesŐ customs administrations, the CommissionŐs role must be to narrow down as much as possible the scope of divergent or incorrect application by agreeing on common rules or guidelines in the Customs Code Committee. 
Som revisionsrtten ppekar (se punkt 30) r det medlemsstaternas tullmyndigheter som ansvarar fr tillmpningen av reglerna fr tullvrdering i de enskilda fallen, och det mste drfr vara kommissionens uppgift att s mycket som mjligt begrnsa mjligheterna att tillmpa dem p ett avvikande eller felaktigt stt genom att man i tullkodexkommittn enas om gemensamma regler och riktlinjer.
This policy, however, is not facilitated by the particular nature that characterises the basic valuation rules. 
Detta frhllningsstt underlttas emellertid inte av de grundlggande tullvrderingsreglernas speciella utformning.
These rules are to a large extent based on simple but imprecise concepts which the WTO legislator has tried to clarify in particular by establishing a range of subconcepts, without however the margin of appreciation for the customs authorities being in reality significantly reduced. 
Dessa regler baserar sig i stor utstrckning p enkla men vaga begrepp som WTO-lagstiftaren har frskt frtydliga framfr allt genom att infra en rad underbegrepp, dock utan att tullmyndigheternas tolkningsutrymme drigenom har krympts nmnvrt.
As an example may be given the rule that when established between related parties, the transaction value must be ÔacceptableŐ. 
Som exempel kan nmnas regeln om att transaktionsvrdet, nr det faststllts mellan sinsemellan beroende parter, mste vara ÓgodtagbartÓ.
That is the case when the relationship has not influenced the price. 
Detta r fallet nr relationen dem emellan inte pverkat priset.
The interpretative notes set up under the GATT Agreement, Article 141 CCC-IR referring to Annex 23 of that Regulation, indicate that such an influence does not exist e.g., Ôif the price has been settled in a manner consistent with the normal pricing practices of the industry in questionŐ or if it contains, besides the costs, Ôa profit which is representative of the firmŐs overall profitŐ (interpreta-tive notes, point 3 to Article 29(2)). 
Av de frklarande anmrkningar som gjorts i enlighet med GATT-avtalet Đ artikel 141 i tillmpningsfreskrifterna till tullkodex, som hnvisar till bilaga 23 till freskrifterna Đ framgr det att det inte freligger ngon sdan pverkan t. ex.
For this to be the case a Ônumber of factorsŐ must be taken into consideration according to point 4 of the interpretative notes to Article 29(2). 
Fr att detta skall anses vara fallet mste enligt punkt 4 i de frklarande anmrkningarna till artikel 29.2 ett Óantal faktorerÓ beaktas.
These conclude by indicating that: ÔSince these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case. 
I dessa anges samman-fattningsvis: ÓEftersom dessa faktorer kan vara olika frn fall till fall, skulle det vara omjligt att tillmpa en enhetlig norm ssom en fast procentsats fr samtliga fall.
For example, a small difference in value in a case involving one type of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptableŐ. Guidance to be obtained from such rules being limited, in Ôbor-derline situationsŐ the authority competent to decide such cases has the entire responsibility for their interpretation in individual cases. 
S skulle exempelvis en liten skillnad i vrdet i ett fall som omfattar endast en typ av varor inte vara godtagbar, under det att en stor skillnad i vrdet fr en annan typ av varor skulle godknnas ...Ó. Eftersom den ledning man fr av sdana bestmmelser r knapphndig har den behriga myndighet som fattar beslut i grnsfall hela ansvaret fr tolkningen i det enskilda fallet.
Competent customs authorities may, even within a single Member State, have different appreciation of the same case. 
De behriga tullmyndigheterna kan Đ ven inom en och samma medlemsstat Đ bedma samma fall p olika stt.
Total consistency in application can only be reached either by investing in one authority the competence to decide, or, if different authorities are to decide, by providing for a common approach among themselves. 
En total verensstmmelse nr det gller tillmpningen kan stadkommas bara om man antingen ger en enda myndighet befogenhet att fatta beslut eller, om olika myndigheter skall besluta, dessa ges mjlighet att komma verens om en gemensam linje.
This Committee can only offer the platform for the Member States to establish common approaches to a certain number of questions, and this under difficult conditions as the Court of Auditors has already ascertained. 
Denna kommitt kan bara utgra en plattform dr medlemsstaterna med ĐsomrevisionsrttenredanharkonstateratĐmdakankomma fram till gemensamma frhllningsstt i ett antal frgor.
The Commission furthermore observes that inspections of traditional own resources are also aimed at verifying that equal treatment is applied to identical problems by the Member States in the respect of the current Community legislation. 
Kommissionen konstaterar vidare att kontrollen av de traditionellt egna medlen ocks syftar till att visa om medlemsstaterna behandlar likartade problem p samma stt i frga om den gllande gemenskapslagstiftningen.
In this case, the Committee took up a comprehensive review of the existing arrangement which comprised a Community-wide uniform valuation treatment of the firm as coordinated by the Committee. 
I detta fall gjorde kommittn en omfattande versyn av de frfarandensomtillmpades,ochideningickenfrEGidess helhet enhetlig vrdering av fretaget, vilken samordnades av kommittn.
As a separate matter, a number of administrations decided to carry out their own investigations at national level in order to ensure that own resources were being protected. 
Ett antal myndigheter beslutade dessutom att gra egna underskningar p nationell niv fr att se till att de egna medlen var skyddade.
Difficulties relating to information and audit data were encountered by the national authorities in concluding these investigations, so that delegations to the Committee had to delay several times their agreement to a revised arrangement. 
De nationella myndigheterna sttte vid genomfrandet av dessa underskningar p svrigheter som hade med tillgngen till information och redovisning att gra, varfr delegationerna inom kommittn ofta mste drja med sitt godknnande av en ndrad ordning.
A revised basis of assessment was reached at the end of 1998, but this was in turn appealed by the company. 
Vid slutet av 1998 enades man om en ny vrderingsgrund, men denna verklagades drefter av fretaget.
A new arrangement applied retrospectively (from 1997) was subsequently concluded in 1999 on the basis of a proposal from the Commission. 
En ny ordning som skulle tillmpas retroaktivt (frn 1997) infrdes slutligen 1999 efter ett frslag frn kommissionen.
Concerning the collection of own resources, the Commission is giving proper follow-up to the fact mentioned by the Court and intends to charge belated interest where applicable. 
Vad gller indrivningen av egna medel fljer kommissionen fortlpande utvecklingen i det rende revisionsrtten nmner, och kommissionen avser att vid behov utkrva frsenade rntor.
14.3.2001 EN Official Journal of the European Communities C 84/15 28. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/15 28.
The Ôlead responsibilityŐ approach, whose results cannot of course be made compulsory for other administrations, has already been tried by the Customs Code Committee in its current examination and review exercise of particular cases highlighted by the Court (see points 58 to 61). 
ÓHuvudansvarighetsmodellenÓ, vars resultat naturligtvis inte kan gras bindande fr andra myndigheter, har redan prvats av tullkodexkommittn vid dess pgende granskning och versyn av enskilda fall som uppmrksammats av revisionsrtten (se punkterna 58Đ61).
Experience has however shown that administrations are often reluctant to give up their autonomy of decision and take shelter behind stated concerns relating to commercial secret protection and lack of a legal basis. This Ôlead responsibilityŐ approach provides a solution on a very selective basis only. 
Erfarenheten har emellertid visat att myndigheterna sllan vill avst frn sin sjlvbestmmandertt och att de ofta sker skydd bakom pstdd oro fr att affrshemligheter skall yppas och att det saknas en rttslig grund. Denna modell erbjuder lsningar bara i ett mycket snvt urval av fall.
Experience shows that its dynamic and its benefits are easily nullified as soon as an appeal is introduced against the lead administrationŐs action. 
Erfarenheten visar att dess frdelar och dynamiken i den med ltthet utplnas s snart den huvudansvariga myndighetens agerande verklagas.
Under the rules of the Customs Code regarding the Valuation Committee the Commission has no power to ask Member StatesŐ administrations to render account of the treatment applied to a given operator in each of these States. 
Enligt bestmmelserna i tullkodex betrffande vrderingskommittn har kommissionen ingen befogenhet att begra av medlemsstaternas myndigheter att de skall redovisa hur de har behandlat en viss enskild marknadsaktr i sitt land.
The Code Committee tries to establish rules, guidelines or other conclusions, usually without examining individual cases. 
Tullkodexkommittn frsker faststlla regler, riktlinjer eller andra anvisningar, men vanligen utan att granska enskilda fall.
Basic control procedures applied by national customs authorities 31. 
Grundlggande kontrollfrfaranden som anvnds av nationella tullmyndigheter 31.
Article 181a CCC-IR, applicable since 1995, followed an agreement concluded at GATT level during the Uruguay Round to accommodate concerns of developing countries. 
Artikel 181a i tillmpningsfreskrifterna till tullkodexen, som gller sedan 1995, utformades till fljd av en verenskommelse inom ramen fr GATT under Uruguayrundan fr att tillgodose utvecklingslndernas nskeml.
Member StatesŐ administrations do not always have totally identical views on the degree of trade facilitation that is appropriate. 
Myndigheterna i medlemsstaterna har inte alltid exakt samma uppfattning om i vilken utstrckning handeln br underlttas.
34 and 35. Seminars offer to the participating national and Commission officials the opportunity to learn from each other. Although Member States are solely competent to adopt or modify their working practices, the Customs Code Committee has in earlier meetings made provision for the consideration of appropriate follow-up to seminar activities. 
Vid seminarier fr tjnstemnnen frn de deltagande medlemsstaterna och kommissionen tillflle att ta del av varandras erfarenheter. ven om det bara r medlemsstaterna sjlva som har befogenhet att faststlla eller ndra sina arbetsstt, har tullkodexkommittn vid tidigare sammankomster beslutat att man br vervga en lmplig uppfljning av denna seminarieverksam-het.
The Commission has promoted and facilitated, in cases where this was requested by operators, the adoption of administrative arrangements on common treatment of specific valuation questions. 
Kommissionen har d marknadsaktrerna s begrt verkat fr och underlttat infrandet av administrativa tgrder fr en gemensam behandling av specifika vrderingsfrgor.
However, the Member StatesŐ administrations are responsible for the application of the valuation rules to individual cases. 
Det r dock medlemsstaternas myndigheter som r ansvariga fr tillmpningen av vrderingsreglerna i varje enskilt fall.
Since there is no hierarchical relationship between Member StatesŐ customs administrations, there is no way to oblige them to follow each otherŐs opinions or decisions. 
Eftersom medlemsstaternas tullmyndigheter inte r ver-och underordnade varandra finns det ingen mjlighet att tvinga dem att flja varandras bedmningar och beslut.
Valuation decisions issued by the Member StatesŐ authorities 44 to 47. 
Vrderingbeslut fattade av medlemsstaternas myndigheter 44Đ47.
In the relationship between the customs administration and the operator, the Code recognises decisions which consist in the communication of the amount of duty entered into the accounts (Article 221(1)) in relation to the normal release-for-free-circulation procedure. 
I tullkodexen medges att det i kontakterna mellan tullmyndigheterna och marknadsaktrerna frekommer beslut som bestr av en underrttelse om det tullbelopp som bokfrts (artikel 221.1) i samband med det normala frfarandet vid vergng till fri omsttning.
The customs value is one of the factors that determine the amount of duty. 
Tullvrderingen r en av de faktorer som avgr beloppets storlek.
Whether the valuation factor can in itself be made the subject of separate decisions is a question of administrative practice in the Member States. 
Huruvida vrderingsfaktorn i sig kan leda till olika beslut r beroende av det administrativa frfarandet i medlemsstaterna.
The interest of the operators to obtain legal security with regard to valuation questions may be satisfied by ÔdecisionsŐ, written information, audit reports, statements or similar acts constituting self-binding administrative activity. 
Marknadsaktrernas intresse av att f rttslig skerhet i vrderingsfrgorna kan tillgodoses genom ÓbeslutÓ, skriftlig information, redovisningar, yttranden eller liknande handlingar som r bindande fr frvaltningarna.
Such self-binding action may however have an affect on the financial interests of the Community. 
Sdana bindande utfstelser kan dock ha konsekvenser fr gemenskapens ekonomiska intressen.
By virtue of the principle of legitimate expectation even administrative practice which is non-compliant with the correct application of the rules may have to be tolerated under certain conditions. 
Enligt principen om berttigade frvntningar kan det under vissa omstndigheter vara ndvndigt att godta ven en administrativ praxis som inte r frenlig med en korrekt tillmpning av reglerna.
Under point 58, the Court has pinpointed such a situation. The form in which administrative practice of a self-binding nature is cast is not of a primary importance. 
I punkt 58 har revisionsrtten gett ett konkret exempel p ensdansituation.Ivilkenformenadministrativpraxismedbin-dande innebrd uttrycks r inte det avgrande.
With the exception of the few cases where the Commission has explicitly been asked to promote administrative arrangements of the kind referred to under point 27, the Commission has no manifest evidence that the trading community has a strong interest in the availability of such Ôbinding decisionsŐ. 
Med undantag av det ftal fall d kommissionen uttryckligen har anmodats att verka fr administrativa tgrder av det slag som avses i punkt 27 har kommissionen inga ptagliga belgg fr att man i affrsvrlden r nmnvrt intresserad av f tillgng till sdana Óbindande beslutÓ.
C 84/16 EN Official Journal of the European Communities 14.3.2001 Such binding effect would not always mean that the correct interpretation of the rules would be applied Community-wide; it would indeed have a negative multiplicator effect on correct interpretation in the case of an incorrect ÔdecisionŐ. 
C 84/16 SV Europeiska gemenskapernas officiella tidning 14.3.2001 Resultatet av sdana bindande beslut skulle inte alltid bli att det var den rtta tolkningen av reglerna som kom att tillmpas i hela gemenskapen.TvrtomskulleettfelaktigtÓbeslutÓkunnafnega-tiva multiplicerande konsekvenser fr den korrekta tolkningen.
However once such an approach has been reached among the Member StatesŐ administrations, then the point could be made that the taking of a ÔdecisionŐ that should be ÔbindingŐ becomes a tautological issue. 
Om emellertid ett sdant gemensamt synstt har uppntts mellan medlemsstaternas myndigheter kan man pst att det Óbindande beslutetÓ vore helt verfldigt.