natgillin/translations-raw huggingface dataset:
Whenever necessary and possible the Commission gave advice on how to simplify and streamline procedures within the provisions laid down in the Sapard Regulations and in the MAFA. 
Whenever necessary and possible the Commission gave advice on how to simplify and streamline procedures within the provisions laid down in the Sapard Regulations and in the MAFA.
However, the countries themselves decide whether to follow this advice. 
However, the countries themselves decide whether to follow this advice.
96.-97. 
96.-97.
A key criterion is that all beneficiaries must prove economic viability. 
A key criterion is that all beneficiaries must prove economic viability.
Smaller, economically unviable farms will therefore not be targeted by the programme. 
Smaller, economically unviable farms will therefore not be targeted by the programme.
This is a key element of the objective to help restructure the agricultural sector. 
This is a key element of the objective to help restructure the agricultural sector.
The Commission is aware of the problem of lack of own resources and of the difficulties in obtaining credit. 
The Commission is aware of the problem of lack of own resources and of the difficulties in obtaining credit.
It has discussed these issues with the international financing institutes and the Sapard countries during the process of programming and implementation. 
It has discussed these issues with the international financing institutes and the Sapard countries during the process of programming and implementation.
This project has recently been extended with a specific sub-window focusing on credit institutions serving farmers and small rural businesses. 
This project has recently been extended with a specific sub-window focusing on credit institutions serving farmers and small rural businesses.
It also encourages the candidate countries to use such national credit schemes as far as they are respecting Community competition rules and aid intensities of the Sapard Regulation. 
It also encourages the candidate countries to use such national credit schemes as far as they are respecting Community competition rules and aid intensities of the Sapard Regulation.
In order to facilitate the application of national credit schemes the Commission, in its recent proposal for an amendment of Regulation (EC) No 1268/1999, included a specific provision in this respect (see reply to point 85). 
In order to facilitate the application of national credit schemes the Commission, in its recent proposal for an amendment of Regulation (EC) No 1268/1999, included a specific provision in this respect (see reply to point 85).
As at 31 March 2004, almost 13 000 projects are to be implemented by the Sapard countries. 
As at 31 March 2004, almost 13 000 projects are to be implemented by the Sapard countries.
ACTION REQUIRED BY THE COMMISSION BECAUSE 98.-103. 
ACTION REQUIRED BY THE COMMISSION BECAUSE 98.-103.
The Commission has found that the level of expenditure on general costs is limited and that the problems mentioned by the Court are restricted to a few Sapard countries. 
The Commission has found that the level of expenditure on general costs is limited and that the problems mentioned by the Court are restricted to a few Sapard countries.
Following its conformity audit in Bulgaria, and in the light of the Court’s observations, the Commission recommended to the national authorities to implement a system allowing them to check that the amounts paid for this purpose are within reasonable limits in absolute value, and proportionate to the services effectively supplied in comparison to average costs charged for similar services in Bulgaria. 
Following its conformity audit in Bulgaria, and in the light of the CourtŐs observations, the Commission recommended to the national authorities to implement a system allowing them to check that the amounts paid for this purpose are within reasonable limits in absolute value, and proportionate to the services effectively supplied in comparison to average costs charged for similar services in Bulgaria.
The Commission notes that the Bulgarian authorities have identified various problems themselves and have taken action to prevent undue payments. 
The Commission notes that the Bulgarian authorities have identified various problems themselves and have taken action to prevent undue payments.
The Commission agrees that in most cases a payment of 12 % of the total investment for general costs would be too high. 
The Commission agrees that in most cases a payment of 12 % of the total investment for general costs would be too high.
Regarding the particular case referred to in paragraph 103, the Commission is working on this and other cases identified by the Court to recover any amount unduly paid. 
Regarding the particular case referred to in paragraph 103, the Commission is working on this and other cases identified by the Court to recover any amount unduly paid.
104.-109. 
104.-109.
The Commission insisted on including the ‘three-offer’ rule for the sake of sound financial management. 
The Commission insisted on including the Ôthree-offerŐ rule for the sake of sound financial management.
These three offers should be reasonably comparable. 
These three offers should be reasonably comparable.
However, this system is not in any way similar to public tendering. 
However, this system is not in any way similar to public tendering.
The beneficiary retains a free choice of supplier. 
The beneficiary retains a free choice of supplier.
In certain circumstances it might be difficult to obtain three entirely comparable offers. 
In certain circumstances it might be difficult to obtain three entirely comparable offers.
For example the choice of machinery is often made on the basis of information regarding qualities and prices, which could be obtained from different sources (agricul-tural exhibitions, regional seminars, direct contacts with sup-pliers). 
For example the choice of machinery is often made on the basis of information regarding qualities and prices, which could be obtained from different sources (agricultural exhibitions, regional seminars, direct contacts with suppliers).
Other issues which could influence the choice are previous experiences gained with a particular make, distance to the closest point of repair or service, reaction time or the price of spare parts after the expiry of the warranty period. 
Other issues which could influence the choice are previous experiences gained with a particular make, distance to the closest point of repair or service, reaction time or the price of spare parts after the expiry of the warranty period.
The rule of submitting three quotations can provide some evidence that the final beneficiaries have searched for at least three alternatives on the basis of which a choice has been made. 
The rule of submitting three quotations can provide some evidence that the final beneficiaries have searched for at least three alternatives on the basis of which a choice has been made.
The cost element is only one of the factors to be taken into account in assessing sound financial management. 
The cost element is only one of the factors to be taken into account in assessing sound financial management.
Both the quality of the goods purchased and the services provided, and securing the results expected in terms of the costs borne form part of this analysis. 
Both the quality of the goods purchased and the services provided, and securing the results expected in terms of the costs borne form part of this analysis.
The Commission’s opinion is that the provision of an adequate after-sales service, even though it cannot be part-financed, increases the life of the investment financed and is an acceptable justification for the choice of supplier. 
The CommissionŐs opinion is that the provision of an adequate after-sales service, even though it cannot be part-financed, increases the life of the investment financed and is an acceptable justification for the choice of supplier.
In the case of private beneficiaries, the Commission considers that, in addition to the three prices system, the fact that the beneficiaries have to bear part of the investment also helps meet the criteria of economy and cost/efficiency. 
In the case of private beneficiaries, the Commission considers that, in addition to the three prices system, the fact that the beneficiaries have to bear part of the investment also helps meet the criteria of economy and cost/efficiency.
C 295/30 CS Úřední věstník Evropské unie 30.11.2004 The Court’s findings do not concern the acceptability of excessive invoices, i.e. an invoice where the price paid is excessive in terms of the value of the goods or service provided, which is not the case in this instance. 
C 295/30 EN Official Journal of the European Union 30.11.2004 The CourtŐs findings do not concern the acceptability of excessive invoices, i.e. an invoice where the price paid is excessive in terms of the value of the goods or service provided, which is not the case in this instance.
Conformity audits undertaken by the Commission revealed that comparison to reference prices is done, at least to some extent, in Bulgaria, Latvia, Slovenia and the Czech Republic. 
Conformity audits undertaken by the Commission revealed that comparison to reference prices is done, at least to some extent, in Bulgaria, Latvia, Slovenia and the Czech Republic.
In countries where this was not done, the Commission has made appropriate recommendations. 
In countries where this was not done, the Commission has made appropriate recommendations.
Offers do not need to be entirely comparable under private purchasing. 
Offers do not need to be entirely comparable under private purchasing.
This does not mean that they are of little value. 
This does not mean that they are of little value.
Nevertheless, the Commission agrees with the Court that a justification should always be received and examined if the beneficiary does not select the cheapest offer. 
Nevertheless, the Commission agrees with the Court that a justification should always be received and examined if the beneficiary does not select the cheapest offer.
In the cases where this procedure was not found to be fully or effectively in place recommendations for improvement have been made. 
In the cases where this procedure was not found to be fully or effectively in place recommendations for improvement have been made.
However, in most cases the Commission has obtained evidence that justifications are given if the cheapest offer is not chosen. 
However, in most cases the Commission has obtained evidence that justifications are given if the cheapest offer is not chosen.
It will recommend that this is done by Sapard systematically. 
It will recommend that this is done by Sapard systematically.
In Bulgaria, the Court has identified one case where the general costs exceeded EUR 10 000 without three offers. 
In Bulgaria, the Court has identified one case where the general costs exceeded EUR 10 000 without three offers.
As stated above, this case is subject to examination under the clearance of accounts procedure. 
As stated above, this case is subject to examination under the clearance of accounts procedure.
On the basis of its detailed examination of payments in eight Sapard countries so far, the Commission did not find widespread failures of the Sapard control and management system. 
On the basis of its detailed examination of payments in eight Sapard countries so far, the Commission did not find widespread failures of the Sapard control and management system.
CONCLUSIONS AND RECOMMENDATIONS 110. 
CONCLUSIONS AND RECOMMENDATIONS 110.
While the main elements of the Commission’s proposal on the Sapard Regulation (EC) No 1268/1999 were maintai-ned, the text of the proposal was subject to ongoing discussions (including discussions on budget headings) until the final stage of adoption of the Sapard Regulation. 
While the main elements of the CommissionŐs proposal on the Sapard Regulation (EC) No 1268/1999 were maintained, the text of the proposal was subject to ongoing discussions (including discussions on budget headings) until the final stage of adoption of the Sapard Regulation.
As long as the legal uncertainty remained the Commission was not in a position to draw up the final legal provisions for the implementing arrangements. 
As long as the legal uncertainty remained the Commission was not in a position to draw up the final legal provisions for the implementing arrangements.
Although the Commission did not formally prepare such an analysis, it actively monitored the implementation process and provided advice to the relevant agencies in the Sapard Countries. 
Although the Commission did not formally prepare such an analysis, it actively monitored the implementation process and provided advice to the relevant agencies in the Sapard Countries.
Stricter rules are necessary in some situations to protect the financial interests of the Community (see point 20 concerning double checks). — The Commission agrees with the statement and believes it does follow this approach to the extent possible in the light of the development in the adoption of the legal basis. — The Commission agrees that such an analysis could be useful if similar exercises were to be prepared in the future. 
Stricter rules are necessary in some situations to protect the financial interests of the Community (see point 20 concerning double checks). Ń The Commission agrees with the statement and believes it does follow this approach to the extent possible in the light of the development in the adoption of the legal basis.
It is a key feature of the systems set up that it is for the Sapard countries to identify problems in the first instance. 
It is a key feature of the systems set up that it is for the Sapard countries to identify problems in the first instance.
The Commission has consistently provided guidance and advice to the Sapard countries. 
The Commission has consistently provided guidance and advice to the Sapard countries.
These actions have been described in detail in the Commission’s Sapard annual reports for 2000 to 2002. — The Commission is of the opinion that it has taken all reasonable steps to encourage best practice by providing advice to all countries, where appropriate, on specific issues raised and by liaison with each country via letters, seminars and bilateral meetings, as evidenced in the Commission’s annual reports. 
These actions have been described in detail in the CommissionŐs Sapard annual reports for 2000 to 2002. Ń The Commission is of the opinion that it has taken all reasonable steps to encourage best practice by providing advice to all countries, where appropriate, on specific issues raised and by liaison with each country via letters, seminars and bilateral meetings, as evidenced in the CommissionŐs annual reports.
The budgets for the first three years were based on the most reliable, but limited, information available at the time. 
The budgets for the first three years were based on the most reliable, but limited, information available at the time.
In this context the Commission reiterates its remarks to point 2.39 of the Court’s Annual Report for 2002, in which the reasons for the under-utilisation of the budgets are stated. 
In this context the Commission reiterates its remarks to point 2.39 of the CourtŐs Annual Report for 2002, in which the reasons for the under-utilisation of the budgets are stated.
One of the major reasons for not fully utilising the budget was that greater priority was given to firm management of appropriations. 
One of the major reasons for not fully utilising the budget was that greater priority was given to firm management of appropriations.
The current Regulations governing EAGGF Guarantee Section state clearly that the Member States are responsible for accrediting paying agencies. 
The current Regulations governing EAGGF Guarantee Section state clearly that the Member States are responsible for accrediting paying agencies.
Prior accreditation by the Commission would result in it taking responsibility for the systems established by the Member States. 
Prior accreditation by the Commission would result in it taking responsibility for the systems established by the Member States.
This runs counter to the principle of shared management in which the Member states implement Community policies and the 
This runs counter to the principle of shared management in which
30.11.2004 CS Úřední věstník Evropské unie C 295/31 Commission verifies the respect of these rules, with the possibility to make financial corrections in cases of non-respect. 
30.11.2004 EN Official Journal of the European Union C 295/31 the Member states implement Community policies and the Commission verifies the respect of these rules, with the possibility to make financial corrections in cases of non-respect.
The Commission remains confident that the current system remains effective. 
The Commission remains confident that the current system remains effective.
A final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full. 
A final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full.
The Commission considers that increasing production capacity at project level is compatible with improving standards and the need for restructuring to improve market efficiency. 
The Commission considers that increasing production capacity at project level is compatible with improving standards and the need for restructuring to improve market efficiency.
The Commission is following up on the development in uptake through the monitoring data and the annual implementing reports. 
The Commission is following up on the development in uptake through the monitoring data and the annual implementing reports.
It followed the procedures provided for in Article 8(b) of the MAFA during the review of the five annual implementation reports due by the end of June 2003 to follow up on any imba-lances or other developments where data indicated a tendency to deviate from the objectives identified in the programmes. 
It followed the procedures provided for in Article 8(b) of the MAFA during the review of the five annual implementation reports due by the end of June 2003 to follow up on any imbalances or other developments where data indicated a tendency to deviate from the objectives identified in the programmes.
The Commission will follow the same procedure during the review of the implementation reports due from all 10 countries by the end of June 2004. 
The Commission will follow the same procedure during the review of the implementation reports due from all 10 countries by the end of June 2004.
Although the Commission has also identified weaknesses in some cases and has made recommendations for improvements, it considers, based on its own audits up to March 2004, that the position has improved since the Court’s audit. 
Although the Commission has also identified weaknesses in some cases and has made recommendations for improvements, it considers, based on its own audits up to March 2004, that the position has improved since the CourtŐs audit.
Where necessary these recommendations will be followed up under the clearance of accounts procedures. 
Where necessary these recommendations will be followed up under the clearance of accounts procedures.
The Commission has taken an initiative to help address this problem through the Phare-funded project to improve access to credits for farmers and small rural businesses, and proposed modifications to the Sapard Regulation (EC) No 1268/1999 to facilitate the application of national credit schemes. — The Commission agrees that a more limited number of key measures should be considered. 
The Commission has taken an initiative to help address this problem through the Phare-funded project to improve access to credits for farmers and small rural businesses, and proposed modifications to the Sapard Regulation (EC) No 1268/1999 to facilitate the application of national credit schemes. Ń The Commission agrees that a more limited number of key measures should be considered.
It is however of the opinion that a system of loans and guarantees to replace or supple-ment existing measures should not be recommended. 
It is however of the opinion that a system of loans and guarantees to replace or supplement existing measures should not be recommended.
The provision proposed in the amendment of Regulation (EC) No 1268/1999 to facilitate the use of national credit schemes would, if approved by the Council, provide the necessary flexibility to the Sapard countries. 
The provision proposed in the amendment of Regulation (EC) No 1268/1999 to facilitate the use of national credit schemes would, if approved by the Council, provide the necessary flexibility to the Sapard countries.
According to the Sapard regulation, the objectives of the programme are to contribute to the implementation of the acquis communautaire concerning the common agricultural policy and related policies, and to solve priority and specific problems for the sustainable adaptation of the agricultural sector and rural areas in the countries. 
According to the Sapard regulation, the objectives of the programme are to contribute to the implementation of the acquis communautaire concerning the common agricultural policy and related policies, and to solve priority and specific problems for the sustainable adaptation of the agricultural sector and rural areas in the countries.
An essential part of the first objective is to establish a good administrative capacity enabling the demanding tasks of rural development policy implementation to be carried out according to the principles of sound financial management. 
An essential part of the first objective is to establish a good administrative capacity enabling the demanding tasks of rural development policy implementation to be carried out according to the principles of sound financial management.
This is in line with the European Parliament resolution accompanying the 1999 discharge. 
This is in line with the European Parliament resolution accompanying the 1999 discharge.
The sizeable challenges posed by the need to set up an entirely new system, and the lack of experience of the Sapard countries in this area, meant that this process took time, but in most cases no longer than could be reasonably expected. 
The sizeable challenges posed by the need to set up an entirely new system, and the lack of experience of the Sapard countries in this area, meant that this process took time, but in most cases no longer than could be reasonably expected.
The Commission is pleased to note that the Court considers that its decision to opt for a decentralised approach was correct, and that it found that the Sapard systems set up generally work well in practice. 
The Commission is pleased to note that the Court considers that its decision to opt for a decentralised approach was correct, and that it found that the Sapard systems set up generally work well in practice.
The Commission believes that the large number of projects contracted (almost 13 000 already by the end of 2003) will contribute substantially to the achievement of the second objective. 
The Commission believes that the large number of projects contracted (almost 13 000 already by the end of 2003) will contribute substantially to the achievement of the second objective.
Nevertheless, a final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full. 
Nevertheless, a final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full.