natgillin/translations-raw huggingface dataset:
Formlet med eksportrestitutioner er, at det forarbejdede produkt, for hvilket der udstedes en eksportlicens, skal eksporteres i den mžngde, der er angivet i ansżgningen, og kvaliteten skal svare til den godkendte eksportrestitutionskode (jf. punkt 23). 
The purpose of export refunds is that the processed product, for which an export licence is issued, is to be exported in the quantity applied for and that the quality is in conformity with export refund code granted (see paragraph 23).
C 98/14 DA Den Europžiske Unions Tidende 24.4.2003 RESUM IV. 
C 98/14 EN Official Journal of the European Union 24.4.2003 SUMMARY IV.
Retten skżnner, at der blev forudbetalt omkring 600 mio. EUR svarende til ca. 11 % af de samlede udgifter til restitution. 
The Court estimates that EUR 600 million, i.e. some 11 % of total refund expenditure, was prefinanced.
V. Kommissionens tjenestegrene reviderer lżbende og p grundlag af en risikoanalyse alle aspekter af EUGFLŐs udgifter inklusive eksportrestitutioner. 
V. The Commission services conduct continuous audit of all aspects of EAGGF expenditure, including export refunds, on the basis of risk analysis.
Selv om de ikke har foretaget nogen revision af selve forudbetalingsordningen siden 1997, har de aktivt behandlet spżrgsml i forbindelse med eksportrestitutioner. 
While they have not carried out an audit of the prefinancing arrangements per se since 1997, they have been actively examining matters related to export refunds.
De har ogs opmžrksomt fulgt med i, hvordan Rettens revision, som startede i 2000 og har tržk fžlles med Kommissionens tidligere revision, forlżber. 
They have also been following the progress of the CourtŐs audit, which began in 2000 and has taken an approach similar to that of the earlier Commission audit.
De har taget hensyn til Rettens resultater i den risikoanalyse, der benyttes til fastlžggelse af det fremtidige arbejdsprogram. 
They have taken account of the CourtŐs findings in the risk analysis used to determine its future work programme.
Kommissionen deler Rettens opfattelse med hensyn til kompleksiteten i ordningen for forudbetaling af restitutioner. 
The Commission shares the CourtŐs opinion concerning the complexity of the refund prefinancing arrangements.
Kommissionen har gjort en indsats for at forbedre gennemfżrelsen af den fysiske kontrol i medlemsstaterne, og den har planer om yderligere at harmonisere kontrollen af de produkter, der omfattes af forudbetalingsordningen. 
The Commission has made an effort to improve the implementation ofphysicalchecksintheMemberStates,andisplanningtofur-therharmonisechecksonproductssubjecttoprefinancing.
Kommissionen vil p baggrund af Rettens bemžrkninger undersżge, om det ville vžre en id i forbindelse med forudbetaling ikke lžngere at anvende faste udbyttesatser. 
The Commission will, in response to the CourtŐs comments, examine whether standard rates of yield should no longer be applied for prefinancing purposes.
I żvrigt har der aldrig eksisteret teoretisk faste udbyttesatser for oksekżd. 
It would add that theoretical standard yields have never existed for beef.
Kommissionens tjenestegrene er hvad angr forudbetaling af oksekżd enige i, at kontrolprocedurerne for de udbetalende organer er besvžrlige og dyre. 
The Commission services would agree, regarding prefinancing of beef, that control procedures for paying agencies are cumbersome and costly.
Den garanti, der stilles af ekspor-tżren, kan ikke frigives, fżr det udbetalende organ har sammenholdt den mžngde, der er omfattet af forudbetaling, med den eller de mžngder, der er eksporteret og overget til fri omsžtning i et tredjeland. 
The financial guarantee put up by an exporter cannot be liberated until the paying agency has recon-ciledthequantityplacedunderprefinancingwiththequantityor quantities exported and placed in free circulation in a third country.
Denne sammenholdelse er noget rutinemžssigt og indgr som et integrerende led i de udbetalende organers procedurer. 
This reconciliation is a routine and integral part of paying agency procedures.
De oprindelige ml i forbindelse med forudbetaling, som er at give fabrikker i EU mulighed for at benytte basisprodukter fra Fžllesskabet p lige fod med tredjelandsvarer, der er forarbejdet under proceduren for aktiv forždling, og at lette oplagringen af fžllesskabsvarer beregnet til eksport inden for Fžllesskabet i stedet for at oplagre dem i tredjelande, er fortsat relevante. 
The initial objectives of the prefinancing, which are to allow the processing factories in the Community to use Community basic products on equal footing with third-country commodities processed under the inward-processing arrangement and to facilitate the storage of Community products intended for exports in the Community instead of storing them in third countries, are still valid today.
Endvidere blev forudbetaling for oplagring af uforarbejdet oksekżd oprindeligt indfżrt p baggrund af den meget specifikke mde, hvorp det meste oksekżd produceres og forhandles, og som siden kun har žndret sig lidt. 
Furthermore, prefinancing by way of storage for unprocessed beef was initially introduced against the background of the very specific way most beef for export is produced and traded. This situation still prevails today.
Forudbetaling blev ogs anvendt til sikring af en bedre kontrol af visse forarbejdede produkter inden for oksekżdsektoren. 
Prefinancing has also been used to ensure better monitoring of certain processed beef products.
X. Kommissionen er enig i Rettens synspunkt gende ud p, at det er nżdvendigt med en gennemgang af ordningen. 
X. The Commission shares the CourtŐs view that a review of the system is necessary.
Kommissionen skal understrege, at dette forskud p 600 mio. EUR ikke medfżrer supplerende omkostninger for Fžllesskabernes budget. 
The Commission would stress that this EUR 600 billion advance does not involve any additional cost to the Community budget.
Hvad angr forarbejdningen af kżd er forudbetalingsordningen begržnset til tre mneder. 
The period of prefinancing for meat processing is limited to three months.
I forbindelse med oplagring kan forudbetalingen hżjst omfatte 180 dage. 
The maximum period of prefinancing for storage is 180 days.
FORUDBETALING I PRAKSIS 12. 
PREFINANCINGINPRACTICE 12.
Kommissionens tjenestegrene reviderer lżbende og p grundlag af en risikoanalyse alle aspekter af EUGFLŐs udgifter inklusive eksportrestitutioner. 
The Commission services conduct a continuous audit all aspects of EAGGF expenditure, including export refunds, on the basis of risk analysis.
Selv om de ikke har foretaget nogen revision af selve forudbetalingsordningen siden 1997, har de aktivt behandlet spżrgsml i forbindelse med eksportrestitutioner. 
While they have not carried out an audit of the prefinancing arrangements per se since 1997, they have been actively examining other matters related to export refunds.
24.4.2003 DA Den Europžiske Unions Tidende C 98/15 13. 
24.4.2003 EN Official Journal of the European Union C 98/15 13.
Kommissionen har siden 2002 kunnet henholde sig til oplysninger fra medlemsstaterne vedrżrende de restitutionsbelżb, der ydes i forbindelse med forudbetaling. 
Since 2002, the Commission has been able to refer to information supplied by the Member States on the amounts of refunds granted on the basis of prefinancing.
Kommissionen er enig med Retten hvad angr kompleksiteten i eksportrefusionsordningen. 
The Commission agrees with the Court concerning the complexity of the export refunds system.
Det skal i den forbindelse nžvnes, at Kommissionen altid grundigt har gennemget Revisionsrettens sžrberetninger om kontrol af eksportrestitutioner og s vidt muligt har truffet praktiske foranstaltninger til forbedring af kontrollens effektivitet p dette omrde. 
In this respect, it has to be said that the Commission has always examined carefully the special reports drawn up by the Court of Auditors dealing with the control of export refunds and has taken whatever practical measures were possible in order to improve the effectiveness of controls in this area.
For eksempel udarbejdede Kommissionen straks efter Rettens sžrberetning nr. 7/2001 om eksportrestitutioner en aktionsplan for at reducere risiciene. 
For example, further to the CourtŐs Special Report No 7/2001 on export refunds, the Commission immediately drew up an action plan to reduce risks.
Denne plan har blandt andet fżrt til vedtagelsen af forordning (EF) nr. 1253/2002. 
This plan has been put into effect by means of Commission Regulation (EC) No 1253/ 2002.
Kommissionen undrer sig over, at otte af Revisionsrettens sžrberetninger er relativt kortfattede, og konstaterer, at ingen af de otte beretninger vedrżrer forudbetaling. 
The Commission is surprised that eight special reports of the Court have been summarised in a fashion which is at the very least inadequate, and would point out that, of these eight reports, not one is about prefinancing.
Forudbetaling gżr arbejdet lettere for eksportżrerne, og derfor džkkes 11 % af udgifterne til restitution ved forudbetaling til trods for de administrative komplikationer, det ogs medfżrer for eksportżrerne. 
Prefinancing facilitates the work of exporters, and this is why 11 % of expenditure is implemented via prefinancing despite the administrative complications also involved for exporters.
16-19. 
16 to 19.
Kommissionen erkender, at forudbetalingsordningen er mere kompleks og vanskeligere at forvalte end en direkte eksportordning. 
The Commission acknowledges that the prefinancing arrangements are more complex and cumbersome to manage than a system of direct export.
Denne kompleksitet skyldes blandt andet, at man af hensyn til besparelser p administration benytter de kontrolbe-stemmelser, der allerede findes under andre ordninger, blandt andet bestemmelserne om proceduren for aktiv forždling. 
This complexity is partly due to the fact that, in order to reduce the administrative workload, the control provisions of other legislative arrangements are used, in particular those of the inward-processing arrangements.
Kommissionen har imidlertid taget initiativ til at afklare situationen for s vidt angr bestemmelserne om kontrol. 
Nevertheless, the Commission has taken the initiative of clarifying the situation with regard to control arrangements.
I forbindelse med den seneste kodificering af den horisontale forordning om eksportrestitutioner, der findes i forordning (EF) nr. 800/1999, blev kontrolbestemmelserne nžrmere pržciseret. 
Control provisions were laid down when the horizontal regulation for the export-refund arrangements was last codified (see Regulation (EC) No 800/1999).
Endvidere blev der i januar 1999 til medlemsstaterne rundsendt et arbejdsdokument af 22. december 1998, hvori det forklares, hvordan den fysiske kontrol skal gennemfżres. 
Moreover, a working paper of 22 December 1998 explaining how physical checks should be carried out was distributed to Member States in January 1999.
Efterfżlgende, i marts 2002, fik medlemsstaterne i det kompetente forvaltningsudvalg forelagt et andet arbejdsdokument af 22. februar 2002, som indeholdt en yderligere pržcisering af betingelserne for kontrol af forudbetaling. 
Subsequently, in March 2002, another working paper dated 22 February 2002 was submitted to the Member States in the relevant management committee which further clarified the conditions for the verification of prefinancing.
Kun i et enkelt tilfžlde vedrżrende anvendelsen af faste udbyttesatser er Kommissionens to tjenestegrene fremkommet med en anderledes fortolkning. 
In one individual case relating to the application of the standard rate of yield, the interpretation given by the two Commission services was different.
Den vil imidlertid til opfżlgning af Rettens bemžrkninger sammen med medlemsstaterne undersżge mulighederne for at styrke den fysiske kontrol i forbindelse med forudbetaling. 
Nevertheless, in view of the CourtŐs comments, it will examine with the Member States whether physical checks can be improved for prefinancing purposes.
Det skal bemžrkes, at mindst seks af de otte medlemsstater, der er nžvnt i tabel 4, foretager kontrol af varer p det tidspunkt, hvor de henfżres under forudbetalingsordningen (input-kontrol). 
It should be noted that at least six of the eight Member States mentioned in table 4 carry out checks on goods at the time they are placed in prefinancing (intake checks).
Kommissionen skal henvise til sit svar p punkt 17. 
The Commission would refer to its reply to paragraph 17.
Kommissionens tjenestegrene vil tage hensyn til disse 21-22. resultater i deres risikoanalyse og fremtidige arbejdsprogram. 
21 and 22. The Commission services will take account of these findings in its risk analysis and future work programme.
For at undg, at forudbetalingsordningen, og herunder specielt fžlles oplagring, anvendes forskelligt af medlemsstaterne, har Kommissionen truffet en ržkke foranstaltninger (se Kommissionens svar under punkt 16). 
The Commission has taken various measures to prevent prefinancing being applied differently by Member States, particularly with regard to common storage (see the CommissionŐs reply to paragraph 16).
Kommissionen vil imidlertid yderligere klargżre eller supplere de fremfżrte fortolkninger. 
Nevertheless, the Commission will further clarify or supplement the interpretations given.
23-24. 
23 and 24.
De faste udbyttesatser, der er omhandlet i bilag 69 til forordning (EŻF) nr. 
The standard rates of yield referred to in Annex 69 to Regulation (EEC) No 2454/93 apply to prefinancing.
Disse faste satser gżr det muligt at fastlžgge den mžngde basisprodukter (f.eks. hvede), som skal omfattes af forudbetalings-/forarbejdningsordningen for at n frem til det vigtigste forarbejdede produkt (f.eks. mel). 
These rates are used to determine the quantity of basic products (e.g. wheat) to be placed under the prefinancing/processing arrangements in order to obtain the main processed product (e.g. flour).
Inden for rammerne af eksportrestitutionsordningen modtager forarbejdede varer, der er omfattet af forudbetalingsordningen, samme restitution som forarbejdede varer, der eksporteres direkte (uden anvendelse af for-udbetalingsordningen). 
Under the export-refund arrangements, products processed with prefinancing receive the same refund as processed products which are exported directly (without the use of prefinancing).
Det forhold, at man benytter faste udbyttesatser, har ingen betydning i forbindelse med udgifterne til restitutioner, eftersom restitutionerne skal betales for de forarbejdede varer (mel), der er anfżrt i eksportlicensen. 
The fact that standard rates of yield are used has no impact on refund expenditure given that the refund is paid on the processed product (flour) indicated in the export certificate.
23-27. 
23 to 27.
Hvad angr forarbejdningen af kżd til forarbejdede produkter, er denne ikke baseret p teoretiske udbytter. 
The processing of meat into processed products is not based on theoretical yields.
Selv hvis der gives forelżbige oplysninger i ansżgningen om de basisprodukter, der skal forarbejdes, skal disse erstattes med de endelige oplysninger, nr forarbejdningen er afsluttet (artikel 26, stk. 3, i 
Even if provisional indications are given when the basic product to be processed is placed under the arrangements, these must be replaced by definitive data obtained once processing has been completed (Article 26(3) of Regulation
C 98/16 DA Den Europžiske Unions Tidende 24.4.2003 forordning (EF) nr. 800/1999). Disse endelige oplysninger skal svare til de faktiske żkonomiske forhold (lagermžngder, solgte mžngder osv.). 
C 98/16 EN Official Journal of the European Union 24.4.2003 (EC) No 800/1999). These definitive data must correspond to economic reality (stocks entered in the accounts, quantities sold, etc.).
25-27. 
25 to 27.
3, tredje afsnit, andet led, i forordning (EF) nr. 800/1999 fastsat, at lagerregnskaber skal ajourfżres dagligt for at muliggżre en samlet overvgning af den totale mžngde, der omfattes af forudbetaling. 
With regard to the keeping of accounting records, Article 28(3), third subparagraph, second indent, of Regulation (EC) No 800/1999 provides that stock records must be updated daily and permit comprehensive monitoring of the total quantity placedundertheprefinancingarrangements.
28-30. 
28 to 30.
Horisontalt gžlder žkvivalensbestemmelserne ogs i forbindelse med forudbetaling i tilfžlde af forarbejdning (artikel 28, stk. 
There is across-the-board provision for using equivalent product for prefinancing in the area of processing (Article 28(3), second subparagraph, of Regulation (EC) No 800/ 1999).
Det er ikke tilladt at anvende bestemmelserne om žkvivalens i forbindelse med forudbetaling i tilfžlde af oplagring. 
The use of equivalent products for prefinancing purposes is not permitted with regard to storage.
Imidlertid har forordning (EŻF) nr. 1776/92 med henblik p en bedre forvaltning af oplagringskapaciteten inden for kornsektoren givet mulighed for en vis žkvivalens begržnset til kornprodukter, der enten er omfattet af ordningen for forudbetaling med henblik p oplagring eller af den direkte eksportordning (henholdsvis artikel 5 i forordning (EŻF) nr. 
However, Regulation (EEC) No 1776/92, designed to improve the management of storage capacities in the cereals sector, permits limited use of equivalent products for cereals placed under either the prefinancing arrangements for storage or the direct-export arrangements (Article 5 of Regulation (EEC) No 565/80 and Article 7 Regulation (EC) No 800/ 1999 respectively).
I betragtning af medlemsstaternes forskellige anvendelse af fžllesskabsbestemmelserne p omrdet vil Kommissionen yderligere klargżre eller supplere de fremfżrte fortolkninger (se punkt 22). 
Given that Member States apply the relevant Community rules differently, the Commission will further clarify or supplement the interpretations given (see point 22).
Kommissionens tjenestegrene vil tage hensyn til disse resultater i forbindelse med risikoanalyse og det fremtidige arbejdsprogram. 
The Commission services will take account of these findings in its risk analysis and future work programme.
De oprindelige forml med forudbetaling, som er at give forarbejdningsvirksomheder inden for Fžllesskabet mulighed for at benytte basisprodukter fra Fžllesskabet p lige fod med tredjelandsvarer, der er forarbejdet i henhold til proceduren for aktiv forždling, og at lette oplagringen af fžllesskabsvarer bestemt til eksport inden for Fžllesskabet i stedet for at oplagre dem i tredjelande, er stadig gžldende. 
The initial objectives of the prefinancing, which are to allow the processing factories in the Community to use Community basic products on an equal footing with third-country commodities processed under the inward-processing arrangement and to facilitate the storage of Community products intended for exports in the Community instead of storing them in third countries, are still valid today.
I żvrigt har man ogs anvendt forudbetaling til sikring af en bedre kontrol af visse forarbejdede produkter inden for oksekżdsektoren. 
Prefinancing has also been used to ensure better monitoring of certain processed beef products.
Generelt m kżd med henblik p forbrug i uforarbejdet stand kun opbevares ved frysning. 
Generally speaking, meat can only be kept for direct consumption by freezing.
Denne nedfrysning er ikke blot tilladt ved anvendelse af forudbetalingsordningen, men ogs i forbindelse med produkter, der angives til direkte eksport (i henhold til artikel 7, stk. 3, i forordning (EF) nr. 800/1999 kan kżd nedfryses inden for en frist p 60 dage). 
Freezing is not limited solely to cases in which the prefinancing arrangements are applied but is also permitted for products declared for direct export (meat may be frozen during the 60-day period, see Article 7(3) of Regulation (EC) No 800/1999).
Nedfrysning har sledes ikke nżdvendigvis forbindelse med forudbetaling. 
Freezing is not therefore linked to prefinancing.
34, 37. 
34, 37.
Der bżr skelnes mellem det żkonomiske og det tekniske aspekt i forudbetalingsordningen. 
A distinction should be made between the economic and the technical aspect of the prefinancing system.
Som tidligere anfżrt er de żkonomiske ml relevante i lyset af markedsforvaltningens mlsžtninger, hvor restitutioner spiller en vigtig rolle til sikring af opfyldelsen af disse ml. 
As previously indicated, the economic objectives are valid in the light of the objectives on market management where the refunds play an important role to secure the fulfilment of those objectives.
En afskaffelse af forudbetaling af eksportrestitutioner kunne fżre til enten żgede refusioner eller żget markedsstżtte over andre budgetposter. 
Non-application of prefinanced export refunds could lead either to increased refunds or to increased market support expenditure on other budget headings.
Det tekniske aspekt vedrżrer forarbejdningen af oksekżd. 
The technical aspect is linked to the processing of beef.
Det er nżdvendigt med en sžrlig kontrol til sikring af, at kżdproteinerne alene stammer fra oksekżd, og at det anvendte oksekżd er af korrekt oprindelse. 
Specific controls are necessary to ensure that the meat proteins are exclusively from beef and that the beef used is of the correct origin.
Eksportrestitution for konserves er baseret p disse produkters indhold af oksekżd. 
The export refund for preserved products is based on the meat content of such products.
Dette kżdindhold fastsls ved kemisk analyse (forordning (EŻF) nr. 2429/86). 
Meat content is determined by means of chemical analysis (Regulation (EEC) No 2429/86).
Selv om analysen gżr det muligt at dosere de animalske proteiner i det forarbejdede produkt, siger den ingenting om deres oprindelse. 
While analysis can indicate the quantity of animal proteins in the finished product, it does not say anything about their origin.
Eftersom restitutionen hverken vedrżrer det slagteaffald eller de tilsžtningsstoffer (rige p animalske proteiner), der anvendes, men er begržnset til oksekżd med fžllesskabsoprindelse, er det nżdvendigt at supplere den kemiske kontrol med en kontrol af forarbejdningsprocessen. 
Given that the refund does not apply to offal or additives (rich in animal protein) used but is limited to beef meat of Community origin, it is essential that, in addition to the chemical test, the processing operation be monitored.
Uden en sdan kontrol af alle faser i forarbejdningen er der en reel risiko for uregelmžssigheder. 
Without monitoring of all the stages of processing, there is a very real risk of irregularities.
Som allerede anfżrt under punkt 33 er forskellen i restitutionssats for fersk eller kżlet kżd og frosset kżd ikke en konsekvens af ordningen med forudbetaling af restitution, eftersom nedfrysning ikke er begržnset til alene at vedrżre produkter omfattet af forudbetalingsordningen, men ogs er tilladt for produkter, der eksporteres direkte (nedfrysning inden for en frist p 60 dage, jf. artikel 7, stk. 3, i forordning (EF) nr. 800/1999). 
As already indicated in the reply to paragraph 33, the difference between the refund for fresh or chilled meat and frozen meat is not a consequence of the refund-prefinancing arrangements because freezing is not limited solely to products placed under those arrangements but is also authorised for products which are exported directly (freezing within the 60-day period, see Article 7(3) of Regulation (EC) No 800/1999).
24.4.2003 DA Den Europžiske Unions Tidende C 98/17 I forbindelse med markedsforvaltning skal udtrykket Čfrosset kżdÇ forsts i den żkonomiske og kommercielle betydning til forskel fra fersk/kżlet kżd, dvs. i forhold til datoen for slagtning og produktion, som pr. definition er senere for fersk/kżlet kżd. 
24.4.2003 EN Official Journal of the European Union C 98/17 In the context of market management, the term Ôfrozen meatŐ must be understood in its economic and commercial sense as being distinct from fresh/chilled meat, i.e. in conjunction with the date of slaughter and production, which is by definition more recent for fresh/chilled meat.