natgillin/translations-raw huggingface dataset:
(1) Jf. artikel 534, stk. 2, i Kommissionens forordning (EŻF) nr. 2454/93 (EFT L 253 af 11.10.1993). 
(1) See Article 534(2) of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993).
5 (1) 
5 (1) 15 No percentage specified No percentage specified 5
24.4.2003 DA Den Europžiske Unions Tidende C 98/9 De faktiske forretningsmžssige forhold har betydet, at ordningen er blevet besvžrlig at hndtere 27. 
24.4.2003 EN Official Journal of the European Union C 98/9 Commercial reality has caused the regime to become unwieldy 27.
Hensigten med eksportrestitutionerne er, at EU-varer skal kunne konkurrere p verdensmarkederne. 
The intention of export refunds is to allow EU goods to compete successfully on world markets.
Oplagring og transport er dyr, og for at minimere omkostningerne for eksportżrerne har man derfor tilladt dem at oplagre andre varer af tilsvarende kvalitet, mens varerne er anbragt under toldkontrol. 
Storage and transport are expensive, therefore in order to minimise costs for exporters, whilst retaining customs control over goods, equivalence is allowed.
Det betyder, at basisprodukterne kan oplagres p t sted med forudbetaling, mens den faktiske forarbejdning eller udfżrsel foregr et andet sted. 
This allows basic products to be stored in one place, under prefinancing, whilst the actual processing and export of goods takes place elsewhere.
Toldvžsenet skal kontrollere, at der kvalitetsmžssigt er tale om ligestillede produkter, og nr eksporten er fuldfżrt, frigives de ligestillede produkter fra toldkontrol. 
Customs have to check that the goods are of equivalent quality and when the export is successfully completed the equivalent goods are released from customs control.
Det er klart, at det papirarbejde og de kontrolforanstaltninger, der er forbundet med en sdan transaktion, er mere komplicerede end en direkte udfżrsel og ogs end en normal forudbetalingstransaktion. 
Obviously the paperwork and control measures covering this type of operation are more complex than a direct export or even a normal prefinancing operation.
Nr korn forarbejdes til mel, er industrien gearet til kontinuerlig formaling af kornet, i mange tilfžlde i dżgndrift. 
In the case of grain processed into flour the industry is geared to continuous milling of grain, often 24 hours a day.
De strenge regler i forordningerne indebžrer, at det korn og mel, som der er forudbetalt eksportrestitutioner for, skal kunne identificeres sžrskilt i opgżrelserne og oplagres fysisk adskilt fra produkter, der er omfattet af andre toldordninger. 
The strict regulatory requirements mean that the prefinanced grain and flour should be separately identifiable in the records and physically stored separately from product under other customs regimes.
I de tilfžlde, hvor denne regel er blevet fortolket strengt (visse regioner i Frankrig), har omkostningerne virket prohibitivt p eksportżrerne, og nogle operatżrer er ophżrt med at ansżge om forudbetaling og eksporterer i stedet direkte. 
Where this rule has been strictly interpreted (certain regions in France) the cost to exporters has proved prohibitive and certain operators have discontinued prefinancing and export directly.
Andre steder (f.eks. i Spanien, Italien og visse regioner i Frankrig), hvor forordningerne ikke er blevet fortolket s strengt, forsżger myndighederne at sikre, at det er korn af EU-oprindelse og af den korrekte kvalitet, som indgr i processen, og at det forarbejdede produkt, der eksporteres, er fremstillet af korn af tilsvarende kvalitet. 
Elsewhere (e.g. Spain, Italy and certain regions in France), where the regulations have not been interpreted so strictly, the authorities aim to ensure that grain of Community origin and correct quality enters the process and that the processed product exported is produced from grain of an equivalent quality.
Derfor kan den kontrol, der kržves i henhold til forordningen, i realiteten ikke gennemfżres. 
In reality therefore the controls required by the regulation cannot be carried out.
Det oprindelige forml med indfżrelsen af forudbetaling var at stille EU-produkter prismžssigt lige med billigere ikke-EU-produkter, der indfżres midlertidigt eller med toldfritagelse i henhold til proceduren for aktiv forždling. 
The original objective for the introduction of prefinancing was to put EU products on an equal price footing with cheaper non-EU products temporarily imported or imported under the inward-processing arrangements with suspension of duty.
Hovedparten af de forudbetalte restitutioner vedrżrer oksekżd, og satsen er den, der er gžldende for produktets tilstand p det tidspunkt, det indgr i forudbetalingsordningen, dvs. fersk eller kżlet, selv om det rent faktisk udfżres i frossen tilstand. 
The majority of prefinanced refunds are paid for beef at the rate applicable to its condition at the moment of entry into the prefinancing regime, i.e. fresh or chilled, although it is actually exported frozen. There are virtually no imports of chilled meatforprocessingundertheinward-processingarrangements.
7 % af eksportrestitutionerne for oksekżd udbetales for forarbejdede oksekżdsprodukter. 
Approximately 7 % of beef export refunds is for processed beef products.
Kommissionen har ikke tal for den samlede mžngde forarbejdede varer, for hvilke der er forudbetalt restitutioner. 
Figures for the total amount of processed prefinanced goods are not held by the Commission.
Eksportżrerne anvender primžrt ordningen i forbindelse med eksport af oksekżd, svinekżd og korn (disse tre grupper tegner sig for 96 % af de forudbetalte restitutioner). 
Exporters use the regime primarily in respect of beef, pork and cereal exports (these three groups make up 96 % of prefinanced refunds).
Vin, sukker, forarbejdede produkter og žg og fjerkrž udgżr de resterende 4 % af de varer, der eksporteres med forudbetaling. 
Wine, sugar, processed products and eggs and poultry make up the remaining 4 % of prefinanced exports.
Kilde: Betalingsorganernes data. 
Illustration 2 Thebreakdownofprefinancedrefundsbyproductgroup Source: Data provided by the paying agencies.
12. januar 2001 var satserne for den forreste del af oksekroppen i henhold til restitutionskodeksen fżlgende: forarbejdnings-/fremstillingsproceduren (1) og frem til tidspunktet for udfżrslen. 
C 98/10 EN Official Journal of the European Union 24.4.2003 Beef goods it considers as high risk are kept under customs control throughout the processing/manufacturing procedure (1) and until such time as they are exported.
Retten konstaterede vžsentlige svagheder ved toldkon-trolprocedurerne i forbindelse med forudbetaling af eksportrestitutioner. 
The Court found significant weaknesses in the customs control procedures for prefinancing.
Det er derfor ikke hensigtsmžssigt at forlade sig p disse procedurer. 
Therefore it is inappropriate to place reliance upon these procedures.
Behovet for skžrpet kontrol af hżjrisikoprodukter er desuden ikke nogen begrundelse for at forudbetale restitutioner i henhold til forudbetalingsordningen (jf. punkt 3-6 i bilaget). 
The need to ensure tighter controls over high risk products is further not a justification for payment of refunds in advance under the prefinancing regime (see paragraphs 3 to 6 of the Annex).
Korn 38. 
Cereals 38.
Restitutionssatser kan forudfastsžttes. 
Refund rates may be fixed in advance.
Den normale gyldighedsperiode for en forudfastsžttelsesattest er hżjst seks mneder. 
The normal period of validity of an advance fixing certificate is no more than six months.
Hvis varerne anbringes under forudbetalingsordningen, og forudfastsžttelsesattestens resterende gyldighedsperiode er under tre mneder, fastsžttes forudfastsžttelsesperiodens gyldighed til tre mneder (2). 
Where, however, the goods are placed in prefinancing and the unexpired period of validity of the advance fixing certificate is less than three months, the validity of the advance fixing period is set at three months (2).
For varer, der anbringes under forudbetalingsordningen kort tid fżr, forudfastsžttelsesattestens gyldighed udlżber, betyder det i realiteten en forlžngelse af forudfastsžttelsesperio-den med nžsten tre mneder. 
This is effectively an extension of the advance fixing by almost three months for goods placed in prefinancing shortly before the expiry of the validity of the advance fixing certificate.
I den stikprżve p 49 forudbeta-lingstransaktioner vedrżrende korn, som Retten kontrollerede, havde de 43 bevirket, at forudfastsžttelsesattestens gyldighedsperiode var blevet forlžnget; i 37 af de 49 tilfžlde fandt udfżrslen sted, efter at den oprindelige gyldighedsperiode var udlżbet. 
In the sample of cereals prefinancing transactions tested 43 of 49 cases had the effect of extending the period of validity of the advance fixing certificate; in 37 of the 49 cases exports took place after the original period of validity.
I żjeblikket kan alle attester forlžnges ved hjžlp af forudbetalingsordningen. 
At present all certificates can be extended through prefinancing.
KONKLUSION 39. 
CONCLUSIONS 39.
Forudbetalingsordningen har udviklet sig vžk fra sit oprindelige forml, som var at stille EU-varer prismžssigt lige med billigere ikke-EU-varer, som indfżres midlertidigt i henhold til proceduren for aktiv forždling, og er i dag en alt for kompliceret og besvžrlig ordning med helt andre forml. 
Prefinancing has evolved from its initial intention of putting EU goods on an equal price footing with cheaper non-EU goods temporarily imported under the IPR arrangements, into an overly complex and unwieldy system with different aims.
De oprindelige argumenter for at indfżre forudbetalingsordningen er ikke de vžsentligste rsager til, at den anvendes i dag. 
The reasons for the introduction of prefinancing are not the prime reasons for its current uses.
Den anvendes nu primžrt til at skžrpe kontrollen med eksporten af oksekżd (jf. punkt 33-37). 
It is now used primarily to increase control over beef exports (see paragraphs 33 to 37).
Behovet for skžrpet kontrol er i sig selv ikke en tilstržkkelig begrundelse for, at der forudbetales restitutioner i henhold til bestemmelserne om forudbetaling. 
The need for increased controls is, in itself, not sufficient justification for payment of refunds in advance under the prefinancing arrangements.
Desuden har Kommissionens egne tjenestegrene plagt medlemsstater finansielle sanktioner p grund af mangler ved kontrolprocedurerne i forbindelse med forudbetaling (jf. punkt 12). 
Further, the CommissionŐs own services have imposed financial penaltiesonMemberStatesbecauseofinadequaciesintheprefi-nancing control procedures (see paragraph 12).
I kornsektoren bruges (1) Jf. f.eks. pržamblen til Kommissionens forordning (EF) nr. 1089/2001 (EFT L 149 af 2.6.2001, s. 
In the cereals (1) See, for example, preamble to Commission Regulation (EC) No 1089/ 2001 (OJ L 149, 2.6.2001, p.
(2) Artikel 28, stk. 6, i Kommissionens forordning (EF) nr. 800/1999 (EFT L 102 af 17.4.1999, s. 
(2) Article 28(6) of Commission Regulation (EC) No 800/1999 (OJ L 102, 17.4.1999, p.
Fersk og kżlet, voksne handyr Frosset, alle dyr (EUR/100 kg) Forholdet mellem frosset og fersk Destinationskode B02 (primžrt Asien og Afrika) B03 (primžrt Żsteuropa) 039 (Schweiz) Kilde: Kommissionens forordning (EF) nr. 66/2001 (EFT L 10 af 31.1.2001, s. 12). 
As of the 12 January 2001 in respect of the refund code for the front part of the carcase of bovine animals, the rates set were as follows: For certain types of beef exports the Commission effec-(EUR/100 kg) Ratio frozen to fresh 213,4 % 430,0 % 039 (Switzerland) Source: Commission Regulation (EC) No 66/2001 (OJ L 10, 31.1.2001, p. 12).
Nr oksekżd eksporteres under den sžrlige restitutionsordning for oksekżd, indebžrer det i mange tilfžlde, at stżrre mžngder oksekżd opfżres p en og samme ansżgning om forudbetaling, hvorefter der foretages mange udfżrselstransaktioner baseret p sžrskilte udfżrselsangivelser. 
35. The beef exported under the special beef refund scheme often involves the placing of a large quantity of beef under a single prefinancing declaration and many subsequent exports are then made under separate export declarations.
Disse udfżrsler foregr ofte med mange forskellige skibe, og oksekżdet blandes med produkter fra andre forudbetalingstransaktioner, produkter, der eksporteres direkte, og varer fra andre eksportvirksomheder. 
These exports often involve many different ships and beef mixed with product from other prefinancing operations, direct exports, and goods from other exporting companies.
Det kan blive s kompliceret at afstemme udfżrselspapirerne med beviserne for varernes ankomst til destinationen (hvilket kržves for al eksport af oksekżd), at det tager urimelig lang tid at foretage revision. 
The reconciliation of the export documentation and proofs of arrival at destination (required for all beef exports) can become so complex that it is not auditable within a reasonable time.
Čcorned beefÇ, kan i dag udelukkende eksporteres under forudbetalingsordningen, dvs. fremstillet af oksekżd, der er anbragt under toldkontrol. 
Beef conserves, such as corned beef, can now only be exported via prefinancing i.e. manufactured from beef placed under customs control.
Kommissionens eneste begrundelse for at anvende forudbetalingsordningen i disse tilfžlde er at sikre, at varer, der anses for hżjrisikoproduk-ter, er anbragt under toldkontrol hele vejen gennem 
The CommissionŐs only justification for using the prefinancing regime in these cases is to ensure that the Destination code B02 (mainly Asia and Africa) B03 (mainly eastern Europe) Fresh and chilled, male animals 71,5 43,0 Frozen, all animals 33,5 10,0 23,5 11,5 204,3 %
24.4.2003 DA Den Europžiske Unions Tidende C 98/11 ordningen hovedsagelig til at forlžnge den periode, hvor eksportlicenserne kan anvendes (jf. punkt 38). 
24.4.2003 EN Official Journal of the European Union C 98/11 sector it is used in the main to extend the period during which export licences can be executed (see paragraph 38).
Kommissionen bżr overveje, om det er hensigtsmžssigt at anvende forudbetaling for at n disse ml. 
The Commission should consider whether it is appropriate to use prefinancing toachievetheseotheraims.
Stżrsteparten af betalingerne foretages for eksport af frosset kżd, hvilket helt klart ikke var formlet med ordningen, eftersom den blev udformet som modvžgt til proceduren for aktiv forždling og midlertidigt indfżrte varer anbragt p lager. 
The majority of payments are for exports of frozen beef which, logically, was not the intention of the regime given that it was designed to counterbalance inward-processing arrangements and temporary importation under warehousing.
Der udbetales en hżjere restitutionssats baseret p, at oksekżdet indgik i forudbetalingsordningen i fersk tilstand. 
A higher rate of refund is paid based on the fresh state of the beef when it entered prefinancing.
Det er dyrere for EU-budgettet, end hvis man anvendte den lavere sats for frosset kżd, som Kommissionen har beregnet (jf. punkt 34). 
This has a higher cost to the EU budget than would This Report was adopted by the Court of Auditors be the case if the lower rate, calculated by the Commission, for frozen beef was applied (see paragraph 34).
ANBEFALING 41. 
RECOMMENDATION 41.
P grundlag af resultaterne af Rettens revision og den revision, som er foretaget af Kommissionens egen kontroltjeneste (Kontoret for Regnskabsafslutning), bżr forudbetalingsordningen tages op til nyvurdering, og det bżr overvejes at ophžve ordningen. Vedtaget af Revisionsretten i Luxembourg p mżdet den 13. februar 2003. 
In the light of the findings of the CourtŐs audit and those of the CommissionŐs own control service (clearance of accounts), the prefinancing regime should be reviewed and consideration should be given to its removal. in Luxembourg at its meeting of 13 February 2003.
C 98/12 DA Den Europžiske Unions Tidende BILAG BEMŽRKNINGER OM MEDLEMSSTATERNES ANVENDELSE AF FORUDBETALINGSORDNINGEN Forudbetaling er med til at forsinke frigivelsen af garantier 1. 
C 98/12 EN Official Journal of the European Union ANNEX OBSERVATIONS ON THE MEMBER STATESŐ IMPLEMENTATION OF PREFINANCING Prefinancing contributes to delays in release of guarantees 1.
I nogle tilfžlde (det gžlder navnlig Ń men ikke udelukkende Ń restitutioner for oksekżd i Danmark) var der problemer med at f den sikkerhed, der var stillet for det forudbetalte restitutionsbelżb, frigivet tilstržkkeligt hurtigt. 
In some cases (notably beef refunds in Denmark but not exclusively) problems existed in respect of the timely release of the guarantees held covering the advance payment of the refund.
Disse forsinkelser skyldtes hovedsagelig uhensigtsmžssige administrative systemer (Danmark) (1), men ogs den alt for omfattende og komplicerede dokumentation, der kržves i forbindelse med forudbetaling (attester, laboratorieanalyser m.m.), og, som nžvnt i tidligere beretninger fra Retten (2), det besvžrlige krav om, at beviser for varernes ankomst til den endelige destination skal fremsendes og verificeres, hvis der er tale om differentierede restitutionssatser (jf. punkt 14). 
These delays were primarily caused by non-functioning administrative systems (Denmark) (1), but were also the result of the inherent complexity and excessive documentation required by the prefinancing system (certificates, laboratory analyses, etc.) and as noted in previous reports by the Court (2), the onerous requirement for proofs of arrival at the goods final destination to be forwarded and verified in the case of differentiated refunds (see paragraph 14).
Kontrol af eksport af oksekżd med forudbetaling 3. 
Checks over prefinanced beef exports 3.
Stżrsteparten eksporteres som frosset oksekżd i henhold til den sžrlige restitutionsordning for oksekżd, og mindre mžngder eksporteres som andre typer oksekżd, dvs. forarbejdet oksekżd (f.eks. som Čcorned beefÇ og anden form for konserves). 
Beef is the main product exported under prefinancing. The majority is exported as frozen beef under the special beef refund scheme with smaller amounts exported as other types of beef e.g. processed beef (tinned and corned beef for example).
Antallet og hyppigheden af kontrollerne af oksekżd varierer meget (jf. punkt 16-18 i denne beretning). 
The number and frequency of checks on beef are not uniformly applied (see paragraphs 16 to 18 in the report above).
I bestemte tilfžlde var kontrollen ikke tilstržkkelig til at sikre, at oksekżdet blev kontrolleret hele vejen fra slagtning til eksport. 
In certain specific cases checks were inadequate to ensure a continuous chain of control over the beef from slaughter to export.
F.eks. medfżrte utilstržkkelig forsegling af kasserne i Spanien risiko for, at oksekżdet blev ombyttet med andet kżd, inden det blev eksporteret. 
For example in Spain inadequate sealing of the boxes lead to a risk of substitution of the beef during the period prior to export.
Som fżlge af Rettens revision har Spanien forbedret sine procedurer for at afhjžlpe denne svaghed. 
As a result of the CourtŐs audit, improvements have been made to the Spanish national procedures in an effort to eradicate this weakness.
I Irland toldbehandles det oksekżd, der eksporteres med forudbetaling, i udgangshavnen og ikke p det toldsted, hvortil udfżrselsangivelsen, hvori det angives, at der vil blive ansżgt om forudbetaling, var indgivet. 
In Ireland the prefinanced beef exports are discharged at the port of exit rather than at the office where the prefinancing declaration was made.
P grund af denne praksis finder de strenge regler, der er fastsat i fžllesskabsforordningerne (3), ikke anvendelse, og der fżlges i stedet en forenklet national procedure. 
As a result of this practice, the strict rules laid down in the Community regulations (3) are not applied and a simplified national procedure is in operation.
Den kržvede kontrol til identificering af produktet ved afsendelsen og ombytningskontrollen kan ikke gennemfżres korrekt under disse omstžndigheder. 
The checks required relating to identity of the product on dispatch and checks on substitution of the goods cannot be carried out correctly under these circumstances.
I Frankrig og Italien var kontrollen af forarbejdede oksekżdsprodukter ikke tilstržkkeligt grundig. 
In France and Italy checks on processed beef products were not adequate.
For at overholde forordningerne havde man indfżrt registre for at kunne fżre tilsyn med fremstillingen af det fžrdige produkt p grundlag af det oplagrede basisprodukt (oksekżd). 
In order to comply with the regulations, registers had been introduced to monitor the production of the finished product from the basic product (beef) in store.
Disse registre, som blev anvendt ved kontrollen, var ikke baseret p de faktiske forhold, og den mžngde oksekżd, der reelt var blevet anvendt, og de mžngder fžrdigt produkt, der reelt var blevet fremstillet, kunne ikke kontrolleres nżjagtigt (jf. punkt 25 og 37). 
These records, which were used for checks, were not based on reality and the actual quantities of beef used and quantities of finished product obtained could not be accurately monitored (see paragraphs 25 and 37).
Forskellige fortolkninger af bestemmelserne om udbytte 7. 
Different interpretations of the yield requirements 7.
I alle de besżgte medlemsstater anvendte modtagerne standardsatser for udbyttet for at beregne mžngden af det basisprodukt, der blev anbragt under toldkontrol med henblik p forudbetaling af eksportrestitutioner. 
In all Member States visited the beneficiaries used the standard rates of yield in order to calculate quantity of the basic product being put under customs control for prefinancing.
Tyskland var den eneste medlemsstat, hvor der blev foretaget efterfżlgende kontrol af disse udbytter. 
Germany was the only Member State to carry out ex post checks on these yields.
Denne kontrol viste, at det faktiske udbytte havde vžret vžsentligt lavere end den anvendte standardsats. 
These checks revealed that the real rate of yield had been significantly lower than the standard rate used.
Det betżd, at den mžngde af basisproduktet, der var anbragt under toldkontrol i forbindelse med forudbetaling, ikke var stor nok. 
This meant that an insufficient quantity of the basic product had been placed under customs prefinancing control.
Ifżlge reglerne om proceduren for aktiv forždling, som skal overholdes ved forarbejdning af varer, der er omfattet af forudbetalingsordningen, skal de faktiske (1) I fżlge en beretning fra statsrevisorerne fra februar 2002 er situationen, for s vidt angr eksportrestitutioner, senere blevet normaliseret. 
According to the IPR rules, which have to be followed for processing under the prefinancing regime, the real rates of yield must be (1) The problem in relation to beef refunds has subsequently been ÔnormalisedŐ according to a Danish Public Accounts Committee report of February 2002.
(2) Se sžrberetning nr. 7/2001 om eksportrestitutioner (EFT C 314 af 8.11.2001, s. 
(2) See Special Report No 7/2001 concerning export refunds (OJ C 314, 8.11.2001, p.
(3) Artikel 5, stk. 7, i Kommissionens forordning (EF) nr. 800/1999 (EFT L 102 af 17.4.1999, s. 
(3) Article 5(7) of Commission Regulation (EC) No 800/1999 (OJ L 102, 17.4.1999, p.
24.4.2003 24.4.2003 DA Den Europžiske Unions Tidende C 98/13 udbyttesatser anvendes, hvis de adskiller sig fra standardsatserne. 
24.4.2003 24.4.2003 EN Official Journal of the European Union C 98/13 used where they differ from the standard rates.
Resultatet af kontrollen var, at der blev udstedt indtžgtsordrer p ca. 112 000 euro. 
The outcome of the exercise led to recovery orders of some 112 000 euro.
De blev dog trukket tilbage, fordi modtagerne havde handlet i god tro. 
However, they were remitted because the beneficiaries were acting in good faith.
En af modtagerne anvender nu den faktiske udbyttesats i forbindelse med sine forudbetalingstransaktioner. 
The real rate of yield is now used by one of the beneficiaries for its prefinancing operations.
Den strikte, men juridisk korrekte anvendelse af reglerne har imidlertid en utilsigtet virkning i relation til eksportrestitutioner. 
The strict but legally correct application of the rules has, however, an unwanted effect for export refund purposes.