natgillin/translations-raw huggingface dataset:
Den ved delegation bemyndigede anvisningsberettigedes erklæring Undertegnede, generalsekretær for Den Europæiske Revisionsret, erklærer herved i min egenskab af anvisningsberettiget ved delegation, at: o oplysningerne i denne rapport er nøjagtige og retvisende, og at o jeg har rimelig sikkerhed for, at: o de ressourcer, der er afsat til de aktiviteter, der er beskrevet i rapporten, er blevet anvendt til de fastsatte formål og i overensstemmelse med principperne for forsvarlig økonomisk forvaltning, o de anvendte kontrolprocedurer giver den nødvendige sikkerhed for, at de transaktioner, der ligger til grund for regnskaberne, er lovlige og formelt rigtige, og sikrer, at påstande eller mistanke om svig behandles korrekt o omkostningerne forbundet med kontrollen står i et rimeligt forhold til udbyttet. 
Declaration by the authorising officer by delegation I, the undersigned, Secretary-General of the European Court of Auditors, in my capacity as authorising officer by delegation, hereby: o declare that the information contained in this report is true and accurate; and o state that I have reasonable assurance that: o the resources assigned to the activities described in this report have been used for their intended purpose and in accordance with the principles of sound financial management; o the control procedures in place provide the necessary guarantees concerning the legality and regularity of the transactions underlying the accounts and ensure an adequate treatment of allegations of fraud, or suspected fraud; and o the costs and benefits of controls are proportionate.
Luxembourg, den 28. marts 2019 Eduardo Ruiz García Generalsekretær 73 
Done at Luxembourg, 28 March 2019 Eduardo Ruiz García Secretary-General 73
4/2018 om forslag til Europa-Parlamentets og Rådets direktiv om beskyttelse af personer, der indberetter overtrædelser af EU-lovgivningen o Udtalelse nr. 5/2018 om Kommissionens forslag vedrørende den nye ordning for Den Europæiske Unions egne indtægter o Udtalelse nr. 6/2018 om forslag til Europa-Parlamentets og Rådets forordning om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden og Den Europæiske Hav-og Fiskerifond og om finansielle regler for nævnte fonde og for Asyl-og Migrationsfonden, Fonden for Intern Sikkerhed og instrumentet for grænseforvaltning og visa o Udtalelse nr. 
o Opinion No 3/2018 concerning the proposal for a Council Regulation on the financial regulation applicable to the 11th European Development Fund o Opinion No 4/2018 concerning the proposal for a Directive of the European Parliament and of the Council on the protection of persons reporting on breaches of Union law o Opinion No 5/2018 on the Commission’s proposal on the new system of Own Resources of the European Union o Opinion No 6/2018 concerning the proposal for a Regulation of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument o Opinion No 7/2018 concerning Commission proposals for regulations relating to the Common Agricultural Policy for the post-2020 period o Opinion No 8/2018 on the Commission’s proposal of 23 May 2018 on amending OLAF Regulation 883/2013 as regards cooperation with the European Public Prosecutor’s Office and the effectiveness of OLAF investigations o Opinion No 9/2018 concerning the proposal for a Regulation of the European Parliament and of the Council establishing the EU Anti-Fraud Programme o Opinion No 10/2018 concerning the proposal for a Regulation of the European Parliament and of the Council establishing the Neighbourhood, Development and International Cooperation Instrument Review-based products o Briefing Paper: Future of EU finances: reforming how the EU budget operates o Briefing paper: Future of the CAP o Briefing paper: A contribution to simplification of EU research programme beyond Horizon 2020 o Briefing paper: The integration of migrants from outside the EU o Briefing Paper: Simplification in post-2020 delivery of Cohesion Policy o Briefing paper: The Commission’s proposal for the 2021-2027 Multiannual Financial Framework o Landscape Review: Putting EU law into practice: The European Commission’s oversight responsibilities under Article 17(1) of the Treaty on European Union 77
1, i traktaten om Den Europæiske Union o Horisontal analyse: Hen imod en vellykket transportsektor i EU: udfordringer, der skal tackles o Kortfattet sagsgennemgang: Momsgodtgørelse på samhørighedsområdet - en suboptimal anvendelse af EU-midler med risiko for fejl Orienteringer om kommende revisioner o Dyrevelfærd i EU o Fødevaresikkerhed i EU o Elproduktion baseret på vind-og solcelleenergi i EU o Økologiske fødevarer i EU o Den Europæiske Tilsynsmyndighed for Forsikrings-og Arbejdsmarkedspensionsordninger (EIOPA) og dens bidrag til at sikre tilsyn og finansiel stabilitet i EU's forsikringssektor o Faciliteten for flygtninge i Tyrkiet o Grænseoverskridende sundhedsydelser i EU o Høring af offentligheden ved udarbejdelse af EU-lovgivning o Ørkendannelse i EU o Opkrævning af moms og told i forbindelse med grænseoverskridende e-handel o Den Europæiske Fond for Bistand til de Socialt Dårligst Stillede o Håndhævelse af EU's konkurrencepolitik 78 
o Landscape review: Towards a successful transport sector in the EU: challenges to be addressed o Rapid case review: VAT reimbursement in Cohesion – an error-prone and sub-optimal use of EU funds Audit previews o Animal welfare in the EU o Food safety in the EU o Electricity production from wind and solar photovoltaic power in the EU o OrganicfoodintheEU o European Insurance and Occupational Pensions Authority’s (EIOPA) contribution to the supervision of and financial stability in the EU’s insurance sector o Facility for Refugees in Turkey o Cross-border healthcare in the EU o Consulting the public when preparing EU law o Desertification in the EU o Collection of VAT and customs duties on cross-border e-commerce o Fund for European Aid to the Most Deprived o Enforcement of EU competition policy 78
OPHAVSRET © Den Europæiske Union, 2019. 
COPYRIGHT DISCLAIMER © European Union, 2019.
Gengivelse er tilladt med kildeangivelse. 
Reproduction is authorised provided the source is acknowledged.
Tilladelse til at anvende eller gengive følgende billeder skal indhentes direkte hos indehaverne af ophavsretten: s. 30, © Fransk Røde Kors s. 31, © Det Europæiske Lægemiddelagentur Gengivelse af følgende billeder er tilladt med angivelse af ophavsretsindehaver, kilde og fotografer/arkitekter: s. 
For any use or reproduction of the following pictures, permission must be sought directly from the copyright holders: P. 30, © French Red Cross P. 31, © European Medicines Agency For the following pictures, reproduction is authorised provided the copyright holder, the source and the name of the photographers/architects are indicated: Pp.
1, 5, 12, 13, 14, 24, 28, 38, 40, 43, 44, 46, 47, 48, 49, 53, © EU/Den Europæiske Revisionsret s. 9, © EU/Den Europæiske Revisionsret, Journal s. 20, fra venstre til højre og øverst til nederst: © EU/Europa-Parlamentet © EU, 2005/Europa-Kommissionen - Audiovisual Service/Alain Schroeder © EU, 2010/Carlos Juan © EU, 2008/Europa-Parlamentet © EU, 2013/AFP/Ronny Hartmann © EU, 2016/Yasin Akgul © EU, 2017/Mauro Bottaro © EU, 2017/Frank Molter © EU, 2017/Mauro Bottaro s. 
1, 5, 12, 13, 14, 24, 28, 38, 40, 43, 44, 46, 47, 48, 49, 53, © EU / European Court of Auditors P. 9, © EU / European Court of Auditors, Journal P. 20, from left to right and top to bottom: © EU / European Parliament © EU, 2005 / European Commission Audiovisual Service / Alain Schroeder © EU, 2010 / Carlos Juan © EU, 2008 / European Parliament © EU, 2013 / AFP / Ronny Hartmann © EU, 2016 / Yasin Akgul © EU, 2017 / Mauro Bottaro © EU, 2017 / Frank Molter © EU, 2017 / Mauro Bottaro P. 22, © EU, 2008 / European Parliament P. 23, © EU / Eurostat – GISCO, 02/2018, source data: © EuroGeographics © DG MOVE P. 25, © EU / Eurostat – GISCO, 03/2019, administrative boundaries: © EuroGeographics © UN-FAO ©Geonames P. 35, © EU, 2008 / Laurent Chamussy Pp.
66 og 67, © EU/Den Europæiske Revisionsret, Bygningernes arkitekter: Paul Noël (1988) og Jim Clemes (2004 & 2013). 
66 and 67, © EU / European Court of Auditors, Architects of the buildings: Paul Noël (1988) and Jim Clemes (2004 & 2013).
SÅDAN KONTAKTER DU EU Personligt Der findes flere hundrede Europe Direct-informationscentre i hele EU. 
GETTING IN TOUCH WITH THE EU In person All over the European Union there are hundreds of Europe Direct Information Centres.
Find dit nærmeste center på: http://europa.eu/contact Pr. telefon eller e-mail Europe Direct er en tjeneste, der besvarer spørgsmål om EU. 
You can find the address of the centre nearest you at: http://europa.eu/contact On the phone or by e-mail Europe Direct is a service that answers your questions about the European Union.
Kontakt Europe Direct: — på gratisnummer: 00 800 6 7 8 9 10 11 (visse operatører tager betaling for disse opkald) — på følgende nummer: +32 22999696 eller — pr. e-mail: http://europa.eu/contact SÅDAN FINDER DU OPLYSNINGER OM EU Online Oplysninger om EU er tilgængelige på alle EU’s officielle sprog på Europawebstedet: http://europa.eu EU-publikationer Du kan downloade eller bestille EU-publikationer gratis eller mod betaling fra EU Bookshop på: http://publications.europa.eu/eubookshop. 
You can contact this service — by freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls), — at the following standard number: +32 22999696, or — by electronic mail via: http://europa.eu/contact FINDING INFORMATION ABOUT THE EU Online Information about the European Union in all the official languages of the EU is available on the Europa website at: http://europa.eu EU publications You can download or order free and priced EU publications from EU Bookshop at: http://bookshop.europa.eu.
Du kan bestille flere eksemplarer af de gratis publikationer ved at kontakte Europe Direct eller dit lokale informationscenter (se http://europa.eu/contact). 
Multiple copies of free publications may be obtained by contacting Europe Direct or your local information centre (see http://europa.eu/contact).
EU-ret og relaterede dokumenter Du kan nemt få adgang til EU’s juridiske oplysninger (herunder al EU-ret siden 1951) på alle officielle EU-sprog på EUR-Lex: http://eur-lex.europa.eu Åbne data fra EU EU’s portal for åbne data (http://data.europa.eu/euodp) giver adgang til datasæt fra EU. 
EU law and related documents For access to legal information from the EU, including all EU law since 1951 in all the official language versions, go to EUR-Lex at: http://eur-lex.europa.eu Open data from the EU The EU Open Data Portal (http://data.europa.eu/euodp/en/data) provides access to datasets from the EU.
Dataene kan downloades og genanvendes gratis til både kommercielle og ikkekommercielle formål. 
Data can be downloaded and reused for free, both for commercial and non-commercial purposes.
ISBN 978-92-847-1857-3 QJ-AA-19-001-DA-C 
ISBN 978-92-847-1860-3 QJ-AA-19-001-EN-C
DA 1.12.2016 Den Europžiske Unions Tidende C 449/17 BERETNING om rsregnskabet for Agenturet for Samarbejde mellem Energireguleringsmyndigheder for regnskabsret 2015 med agenturets svar (2016/C 449/02) INDLEDNING 1. 
EN 1.12.2016 Official Journal of the European Union C 449/17 REPORT on the annual accounts of the Agency for the Cooperation of Energy Regulators for the financial year 2015, together with the AgencyŐs reply (2016/C 449/02) INTRODUCTION 1.
Agenturet for Samarbejde mellem Energireguleringsmyndigheder (herefter ČagenturetÇ eller ČACERÇ), som ligger i Ljubljana, blev oprettet ved Europa-Parlamentets og Rdets forordning (EF) nr. 
The Agency for the Cooperation of Energy Regulators (hereinafter Ôthe AgencyŐ, aka ÔACERŐ), which is located in Ljubljana, was created by Regulation (EC) No 713/2009 of the European Parliament and of the Council (1).
Agenturets hovedopgave er at bist de nationale regulerende myndigheder med p EU-plan at udfżre de reguleringsopgaver, der varetages i medlemsstaterne, og om nżdvendigt koordinere disse myndigheders indsats. 
The Agency's main task is to assist National Regulatory Authorities in exercising, at Union level, the regulatory tasks that they perform in the Member States and, where necessary, to coordinate their action.
I medfżr af REMIT-forordningen(2) fik agenturet yderligere ansvarsomrder sammen med de nationale regulerende myndigheder med hensyn til overvgning af det europžiske engrosenergimarked. 
Under the REMIT regulation (2), the Agency was given additional responsibilities, together with national regulatory authorities, regarding the monitoring of the European wholesale energy market.
Tabellen viser agenturets nżgletal (3). 
The table presents key figures for the Agency (3).
Tabel Agenturets nżgletal 2014 10,9 72 2015 Budget (millioner euro) 11,3 Ansatte i alt pr. 31. december (1) 80 (1) Tjenestemžnd, midlertidigt ansatte, kontraktansatte og udstationerede nationale eksperter. 
Table Key figures for the Agency 2015 Budget (million euro) 11,3 Total staff as at 31 December (1) 80 (1) Staff includes officials, temporary and contract staff and seconded national experts.
Kilde: Agenturet. 
Source: data provided by the Agency.
OPLYSNINGER TIL UNDERBYGNING AF REVISIONSERKLŽRINGEN 3. 
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE 3.
Retten har valgt en revisionsmetode, der omfatter analytiske revisionshandlinger, direkte test af transaktioner og en vurdering af centrale kontroller i agenturets overvgnings-og kontrolsystemer. 
The audit approach taken by the Court comprises analytical audit procedures, direct testing of transactions and an assessment of key controls of the AgencyŐs supervisory and control systems.
Dette suppleres med bevis opnet fra arbejde udfżrt af andre revisorer og en analyse af ledelsens udtalelser. 
This is supplemented by evidence provided by the work of other auditors and an analysis of management representations.
REVISIONSERKLŽRING 4. 
2014 10,9 72 STATEMENT OF ASSURANCE 4.
I overensstemmelse med artikel 287 i traktaten om Den Europžiske Unions funktionsmde (TEUF) har Retten: a) revideret agenturets rsregnskab, som omfatter rsopgżrelsen (4) og beretningen om budgetgennemfżrelsen (5) for det regnskabsr, der afsluttedes den 31. december 2015, og b) efterprżvet lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet. 
Pursuant to the provisions of Article 287 of the Treaty on the Functioning of the European Union (TFEU), the Court has audited: (a) the annual accounts of the Agency, which comprise the financial statements(4) and the reports on the implementation of the budget (5) for the financial year ended 31 December 2015; and (b) the legality and regularity of the transactions underlying those accounts.
Ledelsens ansvar 5. 
The managementŐs responsibility 5.
Ledelsen er ansvarlig for at udarbejde et rsregnskab for agenturet, som giver et retvisende billede, og for, at de transaktioner, der ligger til grund for regnskabet, er lovlige og formelt rigtige (6): (1) EUT L 211 af 14.8.2009, s. 
The management is responsible for the preparation and fair presentation of the annual accounts of the Agency and the legality and regularity of the underlying transactions (6): (1) OJ L 211, 14.8.2009, p.
1227/2011 (EUT L 326 af 8.12.2011, s. 
(2) Regulation (EU) No 1227/2011 of the European Parliament and of the Council (OJ L 326, 8.12.2011, p.
1), som giver agenturet en vigtig rolle i tilsynet med handelen p engrosenergimarkederne i Europa. 
1), which assigns an important role to the Agency in supervising trading in wholesale energy markets across Europe.
(3) Nžrmere oplysninger om agenturets befżjelser og aktiviteter kan findes p dets websted: www.acer.europa.eu. (4) Denne omfatter balancen og resultatopgżrelsen, pengestrżmsopgżrelsen, opgżrelsen over žndringer i nettoaktiver samt en oversigt over vžsentlige regnskabspraksis og andre forklarende bemžrkninger. 
(3) More information on the AgencyŐs competences and activities is available on its website: www.acer.europa.eu (4) These include the balance sheet and the statement of financial performance, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes.
(5) Denne omfatter regnskabet over resultatet af budgetgennemfżrelsen og bilaget til regnskabet over resultatet af budgetgennemfżrelsen. 
(5) These comprise the budgetary outturn account and the annex to the budgetary outturn account.
(6) Artikel 39 og 50 i Kommissionens delegerede forordning (EU) nr. 1271/2013 (EUT L 328 af 7.12.2013, s. 
(6) Articles 39 and 50 of Commission Delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p.
C 449/18 Den Europžiske Unions Tidende 1.12.2016 DA a) Ledelsens ansvar med hensyn til agenturets rsregnskab omfatter udformning, gennemfżrelse og opretholdelse af et internt kontrolsystem, som sikrer, at der udarbejdes en rsopgżrelse, som giver et retvisende billede uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, udvžlgelse og anvendelse af passende regnskabspraksis p grundlag af de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt (7), og udżvelse af regnskabsmžssige skżn, som er rimelige efter omstžndighederne. 
C 449/18 Official Journal of the European Union 1.12.2016 EN (a) The managementŐs responsibilities in respect of the AgencyŐs annual accounts include designing, implementing and maintaining an internal control system relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies on the basis of the accounting rules adopted by the CommissionŐs accounting officer (7); making accounting estimates that are reasonable in the circumstances.
Direktżren godkender agenturets rsregnskab, efter at agenturets regnskabsfżrer har udarbejdet det p grundlag af alle tilgžngelige oplysninger og skrevet en note, som vedlžgges regnskabet, og hvori han bl.a. erklžrer, at han har rimelig sikkerhed for, at regnskabet i alt vžsentligt giver et retvisende billede af agenturets finansielle stilling. b) Ledelsens ansvar med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed og overholdelse af princippet om forsvarlig żkonomisk forvaltning omfatter udformning, gennemfżrelse og opretholdelse af et effektivt og produktivt internt kontrolsystem, hvori indgr tilstržkkelig overvgning og passende foranstaltninger, som kan forhindre uregelmžssigheder og besvigelser samt, hvis det er nżdvendigt, sikre, at der ivžrksžttes retlige procedurer med henblik p at inddrive uberettiget udbetalte eller anvendte midler. 
The Director approves the annual accounts of the Agency after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Agency in all material respects. (b) The managementŐs responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used.
Revisors ansvar 6. 
The auditorŐs responsibility 6.
Det er Rettens ansvar p baggrund af sin revision at afgive en erklžring til Europa-Parlamentet og Rdet (8) om rsregnskabets rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed. 
The CourtŐs responsibility is, on the basis of its audit, to provide the European Parliament and the Council (8) with a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions.
Retten udfżrer sin revision i overensstemmelse med IFAC's Internationale Standarder om Revision og etiske regler og INTOSAI's internationale standarder for overordnede revisionsorganer (International Standards of Supreme Audit Institutions). 
The Court conducts its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions.
Ifżlge disse standarder skal Retten planlžgge og udfżre revisionen med henblik p at opn hżj grad af sikkerhed for, om agenturets rsregnskab er uden vžsentlig fejlinformation, og om de transaktioner, der ligger til grund for det, er lovlige og formelt rigtige. 
These standards require the Court to plan and perform the audit to obtain reasonable assurance as to whether the annual accounts of the Agency are free from material misstatement and the transactions underlying them are legal and regular.
Revisionen omfatter udfżrelse af handlinger med henblik p at opn revisionsbevis vedrżrende belżbene og oplysningerne i regnskabet og de underliggende transaktioners lovlighed og formelle rigtighed. 
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and regularity of the underlying transactions.
De valgte handlinger afhžnger af revisors vurdering, herunder vurderingen af risiciene for vžsentlig fejlinformation i regnskabet og for, at de underliggende transaktioner i vžsentligt omfang ikke opfylder kravene i Den Europžiske Unions retlige ramme, uanset om det skyldes besvigelser eller fejl. 
The procedures selected depend on the auditorŐs judgement, which is based on an assessment of the risks of material misstatement of the accounts and material non-compliance by the underlying transactions with the requirements in the legal framework of the European Union, whether due to fraud or error.
Ved vurderingen af disse risici tager revisor bde hensyn til den interne kontrol, som skal sikre, at der udarbejdes et retvisende rsregnskab, og til de overvgnings-og kontrolsystemer, der er indfżrt for at sikre de underliggende transaktioners lovlighed og formelle rigtighed, og udformer revisionshandlinger, der er passende efter omstžndighederne. 
In assessing these risks, the auditor considers any internal controls relevant to the preparation and fair presentation of the accounts, as well as the supervisory and control systems that are implemented to ensure the legality and regularity of underlying transactions, and designs audit procedures that are appropriate in the circumstances.
Revisionen omfatter ogs en vurdering af, om den anvendte regnskabspraksis er passende, og om de regnskabsmžssige skżn er rimelige, samt en vurdering af den samlede pržsentation af regnskabet. 
The audit also entails evaluating the appropriateness of accounting policies, the reasonableness of accounting estimates and the overall presentation of the accounts.
Retten tog i forbindelse med udarbejdelsen af denne beretning og revisionserklžring det revisionsarbejde, der er udfżrt af uafhžngige eksterne revisorer i relation til agenturets regnskab, med i betragtning som fastsat i artikel 208, stk. 4, i EU's finansforordning (9). 
In preparing this report and Statement of Assurance, the Court considered the audit work of the independent external auditor performed on the AgencyŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (9).
Retten mener, at det tilvejebragte revisionsbevis er tilstržkkeligt og egnet som grundlag for denne revisionserklžring. 
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance.
Erklžring om regnskabernes rigtighed 9. 
Opinion on the reliability of the accounts 9.