natgillin/translations-raw huggingface dataset:
Men i sidste instans bør alle disse kriterier ikke forhindre medlemsstaterne i at indføre sanktioner over for skatteborgere, som har gjort sig skyldige i brug af misbrugsordninger for at undgå at betale skat.
Ultimately, however, these criteria should not prevent Member States from imposing penalties on taxpayers guilty of making use of abusive schemes to avoid tax.
Men i sidste punktum hedder det udtrykkeligt, at "dyrene ikke må tildeles slag."
In the final sentence of paragraph 4, however, the administering of "blows" is expressly prohibited, even though in the final analysis, this is synonymous with "striking".
Men i stedet for at blomstre og udvikle sig i og uden for Europa overlever kun et fåtal af europæiske nystartede virksomheder den kritiske fase på 2-3 år, og endnu færre vokser sig til større virksomheder9.
But rather than flourishing and expanding in Europe and beyond, too few European start-ups survive beyond the critical phase of 2-3 years, with even fewer growing into larger firms.9
Men i stedet for at tilbagekalde beslutningen så Kommissionen sig i stand til at forlænge fristen, og Cora blev til sidst afhændet til en finansiel investor.
However, rather than rescind the decision, the Commission was able to extend the deadline and the sale was subsequently completed with a financial investor.
Men i stedet for det ventede opsving har den økonomiske situation forværret sig hastigt siden 2000.
Instead of the expected upswing, however, the economic environment has deteriorated rapidly since 2000.
Men i stigende grad er det de globale rammebetingelser, der sætter grænserne for erhvervslivets engagement.
The limits to industry's commitment are, however, being set more and more by, inter alia, the global framework in which industry operates.
Men i stigende omfang organiseres den illegale indrejse af folk, der helt tilbage i hjemlandet og derefter i transitlandet og til sidst i indrejselandet leverer transport, husly, rejsedokumenter, information, overvågning eller anden hjælp.
However, illegal entries are increasingly organised by facilitators, who provide transport, temporary shelter, travel documents, information, surveillance or other supportive services starting in the countries of origin, continuing in transit countries and ending in the country of destination.
Men i store dele af EU er byen ikke længere et sted, hvor man ønsker at ens barn skal vokse op.
The city is, in many parts of Europe, no longer a desirable place to bring up children.
Men i så godt som alle medlemsstater kæmper byerne stadig med at opfylde lovkravene.
But cities in virtually all Member States are still struggling to comply with the legal requirements.
Men i særdeleshed har Lomé-konventionen vist, at toldpræferencer på nogle få procentpoints ikke kan kompensere for mangler inden for andre faktorer vedrørende udbudsbetingelserne (manglende investeringer, dårlige infrastrukturer, lavt teknologisk niveau, ringe uddannelse, osv.), som er afgørende for eksportprodukternes konkurrenceevne.
But, especially, Lomé demonstrated that a few percentage points of tariff preference cannot offset the shortcomings of other supply-side factors (lack of investment, inadequate infrastructure, low technological level, poor training, etc.) which determine the competitiveness of export products.
Men i særdeleshed sikrer den ligebehandling mellem alle de økonomiske aktører på et marked.
But it also secures equal treatment for all operators on the same market.
Men i takt med at arbejdstagernes geografiske mobilitet øges, og tendensen til, at de oftere skifter arbejdsgiver, bliver mere udbredt, er virksomhederne mindre tilbøjelige til at iværksætte uddannelsesinitiativer.
However, as the geographical mobility of workers and their tendency to change employer more often increases, enterprises are discouraged from undertaking training initiatives.
Men i takt med at samfundet ændrer sig, antager pleje stadig mere karakter af en vare og bør derfor aflønnes på passende vis.
However, as societies change, care is becoming increasingly commodified and should thus be adequately remunerated.
Men i takt med at udfordringerne udvikler sig, bør Kommissionen, medlemsstaterne og Europa-Parlamentet samarbejde om at udvikle en ajourført ISS og gennemgå foranstaltningerne under hvert mål for 2015-2020.
However, with challenges evolving, the Commission, Member States and the European Parliament should work together in developing an updated version of the ISS, reviewing the actions under each objective for 2015-2020.
Men i takt med udviklingen af foranstaltningerne på niveau 2 skal gennemførelsesarbejdet på såvel lovgivningsmæssigt som teknisk plan (niveau 1 og 2) løbe parallelt, når det er muligt.
But, as level-2 measures evolve, transposition work at both legislative and technical implementing level (levels 1 and 2) should proceed in parallel where possible.
Men i takt med ændrede familiestrukturer er Grækenland mere opmærksom på udviklingen af hjemmeplejeprogrammer.
However, as family structures are changing, Greece is giving attention to the development of Home Care Programs.
Men i takt med, at bredbånd baner vejen for udvikling af nye avancerede applikationer og digitale tjenester af høj kvalitet, opstår der andre problemer.
But as broadband opens the way to the development of new advanced applications and high-quality digital services, new issues are raised.
Men i takt med, at EU's befolkning bliver ældre, falder antallet af unge uddannede personer, hvoraf mange har opdaterede færdigheder.
However, as Europe’s population grows older, the number of young educated people, many of whom possess up-to-date skills, diminishes.
Men i tilfælde af aktier ejet i et selskab, hvis faktiske ledelse befandt sig uden for beskatningsmedlemsstatens område, var det ikke muligt at foretage en ekspertvurdering, og skattemyndighederne kunne indgive en klage om for lav værdifastsættelse med deraf følgende forøgelse af arveafgiften og renter og bøder for en meget længere periode, nemlig op til 10 år.
However, in the case of shares held in a company whose centre of effective management was situated outside the territory of the taxing Member State, no expert valuation was possible and the tax authorities could file a claim regarding undervaluation with a consequent increase in inheritance tax as well as interest and fines for a much longer period i.e. up to 10 years.
Men i tilfælde af forbrydelser som f.eks. svig afhænger ansvarstilskrivelsen til en juridisk person af, at inden for organisationen findes nogen på tilstrækkeligt højt niveau, som har begået handlingerne og er i besiddelse af den pågældende åndelige habitus.
However in the case of crimes such as fraud, attribution of responsibility to a legal person depends on finding someone with an appropriate level of authority within the organisation who has committed the acts and has the mental state in question.
Men i tilfælde af ikke-fællesskabsvarer, der er omhandlet i artikel 189, er debitor den person, som indgiver genudførselsmeddelelsen, og i tilfælde af indirekte repræsentation den person, på hvis vegne meddelelsen er indgivet.
However, in the case of non-Community goods as referred to in Article 189, the debtor shall be the person who lodges the re-export notification and, in the event of indirect representation, the person on whose behalf the notification is lodged.
Men i tilfælde af tvingende krav i forbindelse med et alment hensyn, f.eks. vedrørende læger eller andet sundhedspersonale, bør en medlemsstat kunne afslå at give delvis adgang.
However, in case of overriding reasons of general interest, such as in the case of a doctor of medicine or other health professionals, a Member State should be able to refuse partial access.
Men i tilfælde, hvor alle sagens relevante elementer er lokaliseret inden for Unionens område, ville anvendelse af visse internationale konventioner, som kun nogle af medlemsstaterne er parter i, være i strid med målet om et ægte europæisk retsområde.
However, where at the time of conclusion of the contract material aspects of the situation are located in one or more Member States, the application of certain international conventions to which only some of the Member States are Parties would be contrary to the objective of a genuine European judicial area.
Men i tilfælde, hvor der stilles en lang række spørgsmål, har to måneder ikke været tilstrækkeligt i praksis.
However, in cases where a long list of questions was raised, two months were not, in practice, enough.
Men i tilfælde, hvor det findes, at en del af støtten overkompenserer for den pågældende tjenesteydelse af almen økonomisk interesse, medtages det tilsvarende beløb i resultattavlen, jf. f.eks. Deutsche Post-sagen4.
In contrast, in cases where part of the aid is found to overcompensate for the SGEI the appropriate amount is included, e.g., in the Deutsche Post case4.
Men i tilfælde, hvor en virksomheds konkurs eller retlige forholdsregler resulterer i kollektive afskedigelser, skal de berørte arbejdstagere informeres og høres.
However, in the case of an establishment's bankruptcy or judicial constraints causing collective redundancies, the workers concerned must be informed and consulted.
Men i tilknytning til løftet om "jævnlige evalueringer og nybehandlinger af aftalen, der vil blive foretaget i samarbejde med Rådet, Europa-Parlamentet [tilføj: Det Økonomiske og Sociale Udvalg] og arbejdsmarkedets parter selv på grundlag af de indhøstede erfaringer" finder ØSU, at Kommissionen efter et års erfaring med denne proces bør udarbejde en formel rapport for at evaluere virkningerne.
The ESC considers that in addition to the statement for 'a regular pattern of appraisal and re-examination in cooperation with the Council, the Parliament, [the Economic and Social Committee] and the social partners themselves in the light of experience gained' that a Report should be formally prepared by the Commission after twelve months' experience of this process so as to assess its effects.
Men i tilknytning til specifikke punkter i forslaget foreslår ØSU:
It proposes, inter alia, that:
Men i tillæg til den slags regler, som også findes på EU-niveau, anvender mange medlemsstater endvidere et generelt retsprincip - som i nogle tilfælde er baseret på særlige love - til at regulere handelspraksis for erhvervsdrivende og forbrugere.
However in addition to the same kind of regulations that exist at EU level, many Member States have a general legal principle, sometimes supported by specific laws, for regulating business-consumer commercial practices.
Men i tre medlemsstater - Holland, Det Forenede Kongerige og Irland - spiller søjle 2- og 3-ordningerne en stor rolle.
However in three Member States, the Netherlands, UK and Ireland, the Pillar 2 and 3 schemes are a major component of pensions provision.
Men i tråd med udtalelsens overordnede argument bør det understreges, at de er helt utilstrækkelige i forhold til problemets omfang.
However, in line with the general argument of the opinion, it should be stressed that they are entirely insufficient given the scale of the challenge.
Men i Tyskland (66 %), Spanien (67 %), Frankrig (60 %), Irland (49 %), Portugal (39 %) og Det Forenede Kongerige (70 %) var andelen væsentligt lavere.
However, in Germany (66%), Spain (67%), France (60%), Ireland (49%) and Portugal (39%) and United Kingdom (70%), the share was significantly lower.
Men i undersøgelsen fra 2004 er der ikke fundet belæg for, at sikkerhedsafgifterne mindsker efterspørgslen efter lufttransport.
However, the 2004 study did not find any evidence that security levies represent a deterrent to air travel demand.
Men i virkeligheden findes der ingen faste indikatorer til at måle nogen af ovennævnte kriterier.
But in reality, there are no fixed indictors to measure any of the above mentioned criteria.
Men i virkeligheden står passagererne mange gange tilbage i lufthavne, banegårde og havne uden forklaring af, hvorfor det er gået galt, og uden at vide, hvornår der er mulighed for, at trafikken bliver normal igen.
However, the reality in airports, stations and ports is that passengers are often kept in the dark, without explanation as to the reasons for the disruption and without knowing when the service might return to normal.
Men i visse af de medlemsstater, som bruger en ettrinsmodel og ikke giver mulighed for yderligere appel (Østrig106, Portugal), foretager retten slet ingen juridisk vurdering af kravet.
But in some of the Member States that apply a one-step model and do not allow any further appeal (Austria106, Portugal) there is no legal assessment whatsoever of the claim at issue by the court.
Men i visse lande er direktivet ikke korrekt gennemført
But some countries have not yet properly implemented.
Men i visse lande har omsætningen til national ret tilsyneladende haft en langt mindre effekt på grund af manglende ressourcer og problemer med håndhævelsen.
But in some countries due to a lack of resources and enforcement problems the transposition seems to have had a far more subdued impact.
Men i visse situationer, hvor et generelt problem med ukorrekt anvendelse af forordningen blev påpeget, afviste nogle medlemsstater at tage problemet op med den begrundelse, at de ikke er juridisk forpligtet til dette.
Nevertheless, in some situations, where a general problem of incorrect application of the Regulation has been identified, some Member States have refused to address the problem, arguing that they had no legal obligation to do so.
Men i visse tilfælde er der hverken vedtaget eller påtænkt foranstaltninger.
There are, however, cases in which no measures have been taken or envisaged.
Men i visse tilfælde, f.eks. i forbindelse med træk på løbende konto, kan tre eller fire antagelser gøre sig gældende samtidig: kreditløbet hæves omgående, kreditten tilbagebetales efter et år, rentesatsen ligger fast i den anførte periode.
It is possible, however, that in certain circumstances, such as the case of advances on current accounts, that three or four assumptions might be applicable at the same time: immediate drawdown, repayment after one year, fixed rate for a given period.
Men i år nægtede finanskontrollen at frigøre midlerne på grundlag af denne artikel, med den begrundelse, at denne skal dække udgifter til udbredelse af oplysning og til deltagelse i offentlige arrangementer, hvorunder gruppernes receptioner ikke hører.
However, that year, the financial controller had refused to release the funds under that heading on the grounds that it was supposed to cover expenditure on information and public events, categories which did not cover group receptions.
Men i årene 2003-2005 oplevede man en mærkbar stigning i antallet af selvstændige med lønmodtagerlignende status.
However, between 2003 and 2005 there was actually a significant increase in the number of "parasubordinate" workers.
Men i øvrigt bør efter ØSU's opfattelse enhver vare, som befinder sig under en toldprocedure, efter afslutningen af denne procedure kunne henføres til en ny procedure i forlængelse heraf.
The Committee does, however, believe that it should also be possible to transfer any product from one customs process due to a new, successive process due once the initial process due has been concluded.
Men i øvrigt har sektionen erfaret, at de nævnte to medlemsstater ikke accepterer import af vaccineret fjerkræ fra andre medlemsstater.
But the Section has also discovered that these two Member States do not allow the importation of vaccinated poultry from other Member States.
Men i øvrigt har ØSU erfaret, at de nævnte to medlemsstater ikke accepterer import af vaccineret fjerkræ fra andre medlemsstater.
But the Committee has also discovered that these two Member States do not allow the importation of vaccinated poultry from other Member States.
Men i øvrigt vil selve forordningen blive offentliggjort i EFT, og yderligere omtale kan måske opnås mere effektivt ad andre veje (f.eks. offentliggørelse på Kommissionens officielle websted).
That said, the regulation itself will be published in the OJ, and additional publicity could be more effectively achieved through alternative methods of publication (such as through the Commission’s official web-site).
Men ibrugtagning af disse tjenester i dagligdagen og åbning af nye markeder kan forbedre livskvaliteten, øge produktiviteten og stimulere til innovation.
The adoption of these services into our daily life, and the opening of new markets, can improve quality of life, increase productivity and stimulate innovation.
Men idet en sådan ’blød lovgivning’ mangler bindende juridisk gyldighed, ville den afhænge af en frivillig forpligtelse fra medlemsstaterne.
However, because these lack binding legal force, they would depend on a voluntary commitment from Member States.
Men idéerne, foranstaltningerne, fokuset på kooperativer og foreninger, den centrale rolle, som ligestilling, deltagelse og social beskyttelse spiller, er alle elementer, der er forenelige med principperne for socialøkonomien.
However, the concepts, measures, attention to cooperatives and associations, the central importance given to equity, and social participation and protection are all compatible with the foundations of the social economy.
Men IEA kan ikke ophæve behovet for en fællesskabsbeslutningsproces; EU's særlige karakter og udviklingen af det indre marked nødvendiggør, at der etableres en fællesskabsbeslutningsproces.
However, the existence of the IEA does not in any way obviate the need for an EU decision‑making process: the specific character of the European Union and the development of the internal market make it essential to put an EU decision‑making process into place.
Men ifølge de nationale myndigheder overstiger den gennemsnitlige arbejdstid (inklusive overtimer) i praksis ikke 48 timer om ugen.
However, according to the national authorities, in practice the average working time (including overtime) does not exceed 48 hours per week.
Men ifølge de seneste oplysninger fra Kommissionen har miljømærkeordningen ved udgangen af marts 1997 tildelt 27 tilladelser til 14 producenter for i alt 108 produkter.
Recent information provided by the Commission, however, shows that by the end of March 1997, the Scheme awarded 27 licenses to 14 producers for a total of 108 products.
Men ifølge den foreslåede procedure skal medlemsstaterne blot høres.
However, the proposed procedure provides only for the consultation of the Member States.
Men ifølge den foreslåede procedure skal medlemsstaterne blot høres.
However, the proposed procedure provides only for the Member States to be heard.
Men ifølge den nuværende traktat er det kun ØKOFIN-Rådet, der kan træffe beslutninger.
However, under the current Treaty, only the Council (Ecofin) is able to take decisions.
Men ifølge dommen kræves det, at Kommissionen kan godtgøre dette på overbevisende måde.
However, the judgment also requires the Commission to prove this with convincing evidence.
Men ifølge fagforeningerne er disse forhandlinger ikke en byrde, men snarere en nødvendig mekanisme, der giver mulighed for en egentlig dialog mellem ledelse og medarbejdere i en virksomhed.
However, according to the trade unions these negotiations are not a burden, but rather a necessary mechanism allowing for a proper dialogue between the management and the employees of a company.
Men ifølge FAO sker over 40 % af tabene i udviklingslandene i fasen efter høsten og i forarbejdningsfasen, hvorimod det i de industrialiserede lande hovedsageligt ses på distributions- og forbrugsniveauet.
However, according to the FAO, in developing countries over 40% of these losses take place in the post-harvest and processing stages, whereas in industrialised countries they occur chiefly in the distribution and consumption stages.
Men ifølge FAO5 sker over 40 % af tabene i udviklingslandene i fasen efter høsten og i forarbejdningsfasen, hvorimod det i de industrialiserede lande hovedsageligt ses på distributions- og forbrugsniveauet.
However, according to the FAO5, in developing countries over 40% of these losses take place in the post-harvest and processing stages, whereas in industrialised countries they occur chiefly in the distribution and consumption stages.
Men ifølge forordning 1367/2006 anses der at foreligge en tungtvejende offentlig interesse i oplysningernes offentliggørelse, når de oplysninger, der anmodes om, vedrører emissioner til miljøet og undtagelsen vedrører beskyttelse af forretningsmæssige interesser.
On the other hand, under Regulation (EC) No 1367/2006 applying the provisions of the Århus Convention, an overriding public interest in disclosure shall be deemed to exist where the information requested relates to emissions into the environment and the exception concerns the protection of commercial interests.
Men ifølge høringer med medlemsstaterne er tærsklerne for mikrovirksomheder i nævnte henstilling muligvis for høje til regnskabsformål.
However, consultations with Member States have indicated that the thresholds for micro-enterprises in that Recommendation may be too high for accounting purposes.
Men ifølge Kommissionen vil konvergenskravene blive yderligere strammet i forbindelse med den multilaterale overvågning.
However, according to the Commission, convergence requirements will be tightened in the context of multilateral surveillance.
Men ifølge Kommissionens analyser og ekspertudtalelser varierer risicienes art og omfang og er forbundet med så mange usikkerhedsmomenter, at det på dette tidspunkt, i hvert fald så længe intervention fortsætter med at fungere som sikkerhedsnet, ikke er hensigtsmæssigt med en samlet EU-løsning (universalløsning).
But Commission analysis and expert opinion indicate that the list of risks and their extent vary, and include so many uncertainties that at this stage, at least as long as intervention as a safety net continues, an EU-wide solution (based on a “one-size-fits-all” approach) would not be appropriate.
Men ifølge Kommissionens opfattelse kan undtagelsen i artikel 95, stk. 2, ikke udelukke anvendelse af den generelle regel i stk. 1 i artikel 95, når de fiskale bestemmelser ikke udgør hovedmålet for den foreslåede foranstaltning.
The Commission considers the derogation provided for in paragraph 2 of Article 95 cannot exclude the application of the general rule laid down in paragraph 1 of this Article since tax provisions are not the principle objective of the measure proposed.
Men ifølge Kommissionens opfattelse kan undtagelsen i stk. 2 kun udelukke anvendelse af den generelle regel i stk. 1 i artikel 95 i de tilfælde, hvor de fiskale bestemmelser udgør hovedmålet for den foreslåede foranstaltning.
According to the Commission's interpretation, the exemption provided for in paragraph 2 can only preclude application of the general rule laid down in paragraph 1 of Article 95 where fiscal provisions constitute the main purpose of the proposed measure.
Men ifølge medlemsstaternes erfaringer bør der tages hensyn til følgende rammebetingelser:
However, the following framework conditions, derived from experience in the Member States, should be taken into account:
Men ifølge nogle interessenter er der risiko for at skabe et fragmenteret kludetæppe af byområder med nye "grænser" i Europa.
But, according to some stakeholders, there is the risk of creating a fragmented patchwork of urban areas with new “border lines” across Europe.
Men ifølge nogle respondenter i den offentlige høring kan valget af en ledelsesstruktur, der er ukendt i den nationale lov, hvor SE-selskabet er registreret, resultere i retsusikkerhed eller praktiske vanskeligheder.
However, according to some respondents to the public consultation the choice of a board structure which is unknown in the national law where the SE is registered can result in legal uncertainty or practical difficulties.
Men ifølge programkoordinatorens finansielle tjeneste skaber ulønnet arbejde eller naturaliebidrag normalt flere problemer, end de løser, da de er vanskelige at redegøre for, og derfor udgør de ikke et forsvarligt grundlag for støtteberettigede udgifter.
But according to the financial service of the Programme co-ordinator, unpaid work or donations in kind usually create more problems than they solve, as they are difficult to account for and therefore do not provide a sound basis for eligible costs.