Translation of "Betrügerische absicht" in English

The Commission found that, although Cargill had not engaged in any deception, it had shown obvious negligence.

It is possible there was a deceitful intention behind this work.

In particular, no penalty in respect of any omission or mistake in customs documentation which is easily rectifiable and obviously made without fraudulent intent or gross negligence shall be greater than necessary to serve merely as a warning.

Where customs legislation provides for partial or total exemption from import or export duties pursuant to Articles 181 to 187, such partial or total exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 202 to 205, 210 or 211 where the behaviour of the declarant implies neither fraudulent dealing nor manifest negligence and he produces evidence that the other conditions for the application of relief or exemption have been satisfied.`;

Indeed, the obligation to pay duty in such cases, where no deception or obvious negligence is involved, is disproportionate to the need for protection which the Common Customs Tariff is intended to provide.

Where customs legislation provides for favourable tariff treatment of goods by reason of their nature or end-use or for relief or total or partial exemption from import or export duties pursuant to Articles 21, 82, 145 or 184 to 187, such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 202 to 205, 210 or 211, on condition that the behaviour of the person concerned involves neither fraudulent dealing nor obvious negligence and he produces evidence that the other conditions for the application of favourable treatment, relief or exemption have been satisfied.";

Despite the lack of fraudulent intent, the manager's actions were found to be contrary to the Organization's rules and regulations which require that prior approval of the Secretary-General must be obtained for any outside activity and that the property of the Organization must be used for official purposes only.

According to the Commission, Umicore’s alleged lack of fraudulent intent did not warrant the imposition of a proportional fine instead of the payment of the tax itself.

Belgium emphasises that in doing so the Special Tax Inspectorate’s staff had necessarily considered that it was not possible to establish any fraudulent intent on Umicore’s part.

In view of the lack of other elements, however, this assumption was insufficient to establish fraudulent intent on the part of Umicore.

The Commission has taken the view that an estimated journey time for the excise goods shorter than the real one is unrelated to any fraudulent intention and does not prevent the excise duty movement control system from fulfilling its task.

Furthermore, the Commission considers it important to point out that fraudulent intent on the part of the Fléchard company has not been proven.

It should be noted that the Court has held that factors \vhich might constitute a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned' for the purposes of that provision exist where, having regard to the objective of fairness underlying Article 239 of the Customs Code, factors liable to place the applicant in an exceptional situation as compared with other operators engaged in the same business are found to exist (Case C-86/97 Trans-Ex-Import [1999] ECR 1-1041, para. 22).

Factors "which might constitute a special situation resulting from circumstances in which no deception or obvious negligence may be attributed to the person concerned' for the purposes of Article 905(1) of Regulation No 2454/93, as amended by Regulation No 1676/96, exist where, having regard to the objective of fairness underlying Article 239 of Regulation No 2913/92, factors liable to place the applicant in an exceptional situation as compared with other operators engaged in the same business are found to exist.

In the dispute at issue in the main proceedings, the national court has before it an application for remission of customs duty based on Article 239(1) of the Customs Code and must, on that basis, look for elements likely to constitute a specific circumstance arising from facts which imply neither deception nor obvious negligence on the part of JVC.

Even assuming that the beneficiary had no fraudulent intent, it must at the very least have had doubts as to its interpretation of the undertaking not to start work on the project before the Commission had received the application for aid.

Has the plaintiff given a justification of the claim that is contradictory in itself or could even hint at fraudulent conduct?

Where customs legislation provides for a favourable tariff treatment of goods, relief or total or partial exemption from import or export duties, pursuant to points (d) to (g) of Article 36(2), Articles 136 to 141, 178 and 181 to 184, such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 51 or 54, on condition that the behaviour of the person concerned involves no fraudulent dealing.

Now it is to the Palm Beach County Court to establish whether the sale was motivated by a fraudulent intent or not.

This is evidence enough already that you are dealing with a maliciously deceitful application which has no intent to offer any type of benefit to your PC.

Nothing in this clause shall operate to limit or exclude any liability for fraud, fraudulent or negligent misrepresentation.

The signature was checked by the legal department of the Hamburg gas utility company (Hamburger Gaswerke), which alleged that Heimberg had acted with intent to deceive and denounced him.