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).

[Q]: 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.
[A]: 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.


[Q]: It must become more flexible and more responsible to labour market conditions.
[A]: Debe ser más flexible y más responsable respecto de las condiciones del mercado laboral.


[Q]: How do we ensure that unlawful state aid is paid back?
[A]:
¿Cómo nos aseguramos de que nos sea devuelta la ayuda estatal declarada ilegal?