Voorbeelden van het gebruik van Irregularity was committed in het Engels en hun vertalingen in het Nederlands
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The draft refers to where the offence or irregularity was committed.
When it is not possible to establish in which territory an irregularity was committed it shall be deemed to have been committed in the territory of the Contracting Party where it is detected.
The period of one year referred to in paragraph 1 shall start to run on the date on which the first irregularity was committed.
Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was noted.
Where a number of offences or irregularities have occurred in various Member States, the Member State having jurisdiction to recover the customs duties is the State in which the first offence or irregularity was committed see, by analogy, Liberexim, paragraph 57.
Where it is established that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated,
it is not possible to determine where the offence or irregularity was committed, it shall be deemed to have been committed in the Member State of departure.
If it is not possible to determine where an offence or irregularity was committed, the proposed Directive,
it has been established to the satisfaction of the Customs authorities that no irregularity was committed in connection with the transport operation in question.
Where it is not possible to determine in which territory the offence or irregularity was committed, the latter is deemed to have been committed in the Member State where it was noted unless proof to the contrary is furnished.
the duty shall be due in the Member State where the offence or irregularity was committed from the person who guaranteed payment of the duty in accordance with Article 7(5)(a)
Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was detected unless, within the period laid down in Article 455(1), proof of the regularity of the operation or of the place where the offence or irregularity was actually committed is furnished to the satisfaction of the customs authorities.
it is not possible to determine where the offence or irregularity was committed, that offence or irregularity shall be deemed to have been committed in the Member State of departure,
other charges which are chargeable are not collected, recovery is to be effected by the Member State where the offence or irregularity was committed, even if the offence or irregu larity does not give rise to a customs debt.
the excise duty shall be due in the Member State where the offence or irregularity was committed from the natural or legal person who guaranteed payment of the excise duties in accordance with Article 15(3),
other charges if it is found that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated.
the Member State where the offence or irregularity was committed is ascertained, that Member State shall collect the excise duty at the rate in force on the date when the goods were dispatched.
Member States may decide not to impose such a suspension if it is established that the irregularity was not committed deliberately or through serious negligence and that its consequences are marginal.
Such action shall not be taken in cases of force majeure or if the Member State finds that the irregularity was not committed deliberately or by negligence or was of minor importance.
The penalties referred to in paragraph 3 shall not be imposed where the Member State recognises a case of force majeure or establishes that the irregularity was not committed deliberately or as a result of serious negligence, or where the irregularity is negligible in terms of the functioning of the scheme or the effectiveness of the checks.
The penalties referred to in paragraph 3 shall not be imposed where the Member State recognises a case of force majeure or establishes that the irregularity was not committed deliberately or as a result of serious negligence, or where the irregularity is negligible in terms of the functioning of the arrangements or the effectiveness of the checks.
That presumption can be rebutted in favour of the jurisdiction of another Member State only if it is established that the first offence or irregularity was actually committed in the territory of that State.
The penalties referred to in paragraphs 3 and 4 shall not be applied where the Member State recognises a case of force majeure or establishes that the irregularity was not committed deliberately or as a result of serious negligence, or where the irregularity is negligible in terms of its impact on the functioning of the arrangements or the effectiveness of the checks.
The guarantee under cover of which the transit operation has taken place will be discharged only on expiry of three years or, where appropriate, following payment of the duties and other taxes applicable in the Member States in which the offence or irregularity was actually committed.
If, before the expiry of a period of three years from the date on which the accompanying document was drawn up, the Member State where the offence or irregularity was actually committed is ascertained, that Member States shall collect the excise duty at the rate in force on the date when the goods were dispatched.
If an irregularity is committed deliberately, however, it's fraud.