In this task, you are given a sentence in English and your task is to translate it into Spanish. In translation, keep the numbers and capitalization (capitalize only the first word of each sentence and name).
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Question: In addition, we need - and this is my first recommendation - a legislative act that includes those offences which are to the detriment of the Union' s financial interests, and in which main principles are firmly established.

Answer: Para ello se requiere -este es el contenido de la primera recomendación- un acto normativo que contemple los delitos contra los intereses financieros de la Unión y los principios rectores.


Question: The ÖVP played no small part in helping Austria find its way into the European Union.

Answer: Austria ha encontrado su camino a la Unión Europea no en último lugar gracias al ÖVP.


Question: It is an excellent report and we should all congratulate her on it.

Answer:
Es un informe excelente y todos deberíamos felicitarla por el mismo.