natgillin/translations-raw huggingface dataset:
Dette garanteres delvis gennem en udveksling af synspunkter og information i den bilaterale procedure mellem medlemsstaten og Kommissionen. 
This is in part guaranteed through an exchange of views and information in the bilateral procedure between the Member State and the Commission.
En gennemgang af styrken i de argumenter, Kommissionen fremkommer med, sikres endvidere i kraft af forligsorganet, der ogs fungerer som en slags ekstern kvalitetskontrol af det arbejde, Kommissionens revisorer udfżrer. 
The examination of the strength of the arguments advanced by the Commission is further ensured by the existence of the Conciliation Body, which also functions as a kind of external quality control on the work performed by the Commission auditors.
Forligsproceduren er sledes efter Kommissionens opfattelse en vigtig og nżdvendig del af regnskabsafslutningen. 
The conciliation procedure is thus, in the view of the Commission, an important and necessary part of the clearance of accounts.
Den vurdering, at det kun i f tilfžlde er lykkedes forligsorganet at forlige Kommissionens og medlemsstaternes modstridende synspunkter, m anses for at vžre for negativ. 
The assessment that the Conciliation Body has largely failed to reconcile the opposing views can be considered too negative.
P grund af de store belżb, der er tale om, er det forsteligt, at der kun sjžldent opns en aftale mellem Kommissionen og medlemsstaten. 
In view of the large financial amounts in question, it is understandable that an agreement between the Commission and the Member State is rarely reached.
Kommissionen er juridisk forpligtet til at nžgte fžllesskabsfinansiering i de tilfžlde, hvor udgifterne ikke er afholdt i overensstemmelse med EU-reglerne, og kan derfor ikke acceptere kompromiser vedrżrende beregningen af korrektioner, der ikke ville vžre forenelige med denne forpligtelse. 
The Commission is legally obliged to exclude expenditure from Community financing where that expenditure has not been effected in compliance with Community rules and therefore cannot accept compromises on the calculation of corrections that would not be compatible with this obligation.
P den anden side vil de nationale myndigheder ikke acceptere nogen begržnsninger i deres ret til at forelžgge sager for Domstolen, som giver en ekstra mulighed for at annullere eller nedsžtte korrektionen. 
On the other hand, the national authorities will not accept any limits on their right to approach the Court of Justice, which does open an additional possibility to cancel or to reduce the correction.
Det skal understreges, at forligsorganets konklusioner altid ledsages af detaljerede rapporter og ofte munder ud i, at Kommissionen bżr tage hensyn til visse argumenter eller faktiske omstžndigheder, som har betydning for korrektionens stżrrelse. 
It should be underlined that the conclusions of the Conciliation Body are always supported by detailed reports, and often conclude that the Commission should take into consideration certain arguments or elements of fact which have an impact on the level of the correction.
Korrektionsorganet er imidlertid ikke altid i stand til nżjagtigt at beregne den žndrede korrektions stżrrelse. KOMMISSIONENS SVAR 
However, the Conciliation Body is not always in a position to calculate precisely the amount of the modified correction.
C 69/26 DA De Europžiske Fžllesskabers Tidende 2.3.2001 I tilfžlde af, at Kommissionens tjenestegrene ikke er enige i forligsorganets konklusion, begrundes dette i den sammenfattende beretning, og medlemsstaterne har mulighed for at drżfte det i EUGFL-Komiten. 
THE COMMISSIONŐS REPLIES C 69/26 EN Official Journal of the European Communities 2.3.2001 In cases where the Commission services do not agree with the Conciliation BodyŐs conclusion, this is justified in the Summary Report and the Member States have the possibility to discuss it in the EAGGF Committee.
Beslutninger om regnskabsafslutning Den tid, der er til rdighed til at gennemg regnskaber og attester, er begržnset. 
Clearance decisions The amount of time available to examine the accounts and certificates is limited.
Hvis der er usikkerhed eller udestende spżrgsml, mener Kommissionen, at det er klogt at udskille regnskaberne. 
If there are uncertainties or outstanding questions then the Commission considers that it is prudent to disjoin accounts.
Konklusion Med hensyn til den samlede tidsplan for gennemgangen af, om udgifterne er i overensstemmelse med EF-reglerne, erkender Kommissionen, at de sidste korrektioner vedrżrende 1996 ikke vil blive foretaget hurtigere end under den gamle procedure. 
Conclusion Concerning the overall timescale for the conformity procedure, the Commission accepts that the last corrections for the 1996 year will not be made any quicker than under the old procedure.
Den ny procedure har imidlertid medfżrt, at der er blevet foretaget korrektioner for betydelige belżb p et langt tidligere stadium end tidligere (se punkt 54-55). 
However, the new procedure has resulted in considerable amounts of corrections being imposed at a much earlier stage than in the past (see paragraphs 54 and 55).
1996 var det fżrste r med de nye procedurer for regnskabsafslutning Ń Kommissionen forventer, at de endelige korrektioner for efterfżlgende r foretages langt tidligere end tilfžldet ville have vžret under den gamle ordning. 
1996 was the first year of the reformed procedures for the clearance of accounts; the Commission expects the final corrections for later years to be introduced considerably earlier than would have been the case under the old system.
Den samlede virkning af reformen ses endnu ikke. 
The full effects of the reform have not yet been seen.
I den forbindelse mener Kommissionen, at forligsproceduren har bidraget til denne samlede forbedring. 
In this context, the Commission considers that the conciliation procedure has contributed to this general improvement.
Kommissionen ser med tilfredshed p Revisionsrettens konklusion gende ud p, at reformen af proceduren for regnskabsafslutning har gjort medlemsstaterne mere ansvarlige og bżr betragtes som en vžsentlig forbedring (se ogs svaret under punkt 91). 
The Commission welcomes the Court of AuditorŐs conclusion that the reform of the clearance of accounts process has resulted in improved accountability and is a considerable achievement (see also reply to paragraph 91).
GODKENDELSE Betalingsorganer 10. 
ACCREDITATION Number and nature of paying agencies 10.
Med hensyn til Italien er Kommissionen endnu ikke blevet formelt underrettet om nye udbetalende organer (selv om dette fortsat er en mulighed). 
Concerning Italy, the Commission has not yet been formally notified of any new paying agencies (although this remains a pos-sibility).
Ansvaret for betaling af visse ledsagende foranstaltninger og foranstaltninger p fiskeriomrdet blev overfżrt til Department of Marine and Natural Resources den 1. januar 1998. 
The responsibility for the payment of certain accompanying and fisheries measures was transferred to the Department of Marine and Natural Resources on 1 January 1998.
Der blev foretaget en gennemgang af godkendelseskriterierne, og en omfattende beretning blev offentliggjort den 13. marts 1998. 
A review of the respect of the accreditation criteria was carried out, and a comprehensive report produced on 13 March 1998.
I denne blev der foreslet forelżbig godkendelse og opstillet en liste over nżdvendige forbedringer. 
This proposed provisional accreditation and set out a list of necessary improvements.
Der blev givet forelżbig godkendelse den 15. juni 1998. 
Provisional accreditation was granted on 15 June 1998.
Regn-skabsafslutningsholdet aflagde besżg hos det nye udbetalende organ i juni 1998 for at bekržfte, at godkendelsen var korrekt. 
The clearance of accounts unit visited the new paying agency in June 1998 to confirm that accreditation was appropriate.
De 33 millioner euro, dette udbetalende organ opgav i 1998, blev fuldstžndig godkendt. 
The 33 million euro declared by this paying agency in 1998 was subject to a full and comprehensive certification.
Kommissionen var derfor overbevist om, at disse udgifter var afholdt korrekt. 
The Commission was therefore satisfied that this expenditure had been properly incurred.
Der blev givet fuld godkendelse i december 1998, efter at alle de nżdvendige betingelser var opfyldt. 
Full accreditation was given in December 1998 after all the necessary conditions had been met.
Manglende opfyldelse af godkendelseskriterierne Debitorer 14Đ16. 
Failure to meet the accreditation criteria Debtors 14 to 16.
Kommissionen deler Rettens bekymring med hensyn til forvaltningen og opkržvningen af EUGFL-fordringer. 
The Commission shares the concern of the Court about the management and recovery of EAGGF debt.
Dette spżrgsml har vžret genstand for żget opmžrksomhed fra afslutnings-afdelingens side siden opstillingen af godkendelseskriterierne, der kulminerede i den undersżgelse, som blev foretaget i 1999. 
This issue has received increased attention from the clearance unit since the establishment of the accreditation criteria, culminating in the enquiry undertaken in 1999.
Intern kontrol 18. 
Internal control 18.
Efter henstillinger fra Kommissionen og det attesterende organ er der sket en ržkke forbedringer i den interne revision og kontrolvirksomheden hos de franske udbetalende organer og i de franske departementer. 
Following recommendations from the Commission and the Certifying Body there have been several improvements in the internal audit and inspection arrangements for the French paying agencies and for the ÔdpartementsŐ.
I visse medlemsstater er sm udgiftsbelżb i forbindelse med ledsageforanstaltninger blevet betalt af andre organer end de udbetalende organer. 
In certain Member States small amounts of expenditure, relating to the accompanying measures, have been paid by organisations outside the paying agencies.
Dette er kun blevet tilladt af Kommissionen i de tilfžlde, hvor der har vžret tilstržkkelige sikkerhedsforanstaltninger. 
This has been authorised by the Commission only where adequate safeguards have existed.
Det er i overensstemmelse med erklžringer, der blev afgivet til Rdet under udarbejdelsen af forordningen. 
It is in line with declarations made to the Council while establishing the Regulation.
Strukturdirektoratet er nu blevet en integrerende del af det danske udbetalende organ, s dette problem eksisterer ikke lžngere. 
ÔStrukturdirektoratetŐ has now become an integral part of the Danish paying agency so this problem no longer exists.
Uddelegeringen af endelige betalinger til stżttemodtagere til kooperativer i Gržkenland har Kommissionen aldrig anset for acceptabel. 
The delegation of final payments to the beneficiary to cooperatives in Greece has never been considered acceptable by the Commission.
Men da det i żjeblikket er den eneste mde, hvorp man kan sikre, at bżnderne fr udbetalt deres stżtte, har Kommissionen vžret tvunget til at tolerere denne ordning. 
However, as it is currently the only way to ensure that farmers receive their subsidy payments the Commission has been forced to tolerate this system.
Det udbetalende organ i Gržkenland er ved at udvikle informati-onsteknologisystemer med henblik p direkte betaling til modtageren, men det gr ret langsomt. 
The Greek paying agency is developing the information technology systems to allow direct payment to the beneficiary but this is going rather slowly.
Efter identificeringen af andre problemer i den gržske betalingsordning vil Kommissionen insistere p, at dette arbejde fremskyndes. 
After the identification of other problems in the Greek payment system the Commission will insist that this process be speeded up.
2.3.2001 DA De Europžiske Fžllesskabers Tidende C 69/27 22. 
2.3.2001 EN Official Journal of the European Communities C 69/27 22.
Kommissionen er bekendt med de problemer, Retten ppeger, og som anfżrt af Retten har Kommissionen insisteret p, at informationsudvekslingen mellem toldvžsenet og de udbetalende organer formaliseres ved indfżrelse af protokoller mellem disse to parter. 
The Commission is aware of the problems identified by the Court and has, as indicated by the Court, insisted that the information flow between the customsŐ authorities and the paying agencies be formalised through the establishment of Protocols between the two parties.
Kommissionen kontrollerer regelmžssigt, at eksportrefusionerne er i overensstemmelse med EF-reglerne. 
The Commission regularly reviews the conformity of export refunds with the Community legislation.
ATTESTERENDE ORGANER Krav 25. 
THE CERTIFYING BODIES Requirements 25.
Det er korrekt, at de attesterende organers gennemgang af stikprżvekontrol og fejlvurdering ikke har vžret en systematisk del af arbejdet for regnskabsafslutningsafdelingen. 
It is correct that the examination of sampling and error evaluation by the Certifying Bodies has not been a systematic part of the work of the clearance of accounts unit.
Denne afdeling har haft tendens til i hżjere grad at koncentrere sig om de udbetalende organers resultater. 
This unit has tended to concentrate more on the performance of the paying agencies.
Kommissionen hilste derfor Rettens beslutning om at se nžrmere p dette spżrgsml velkommen. 
The Commission therefore welcomed the decision of the Court to examine this aspect in detail.
Der er blevet taget hensyn til Rettens resultater og gjort forbedringer for regnskabsret 1999. 
The findings of the Court have been taken into account and improvements made for the 1999 exercise.
I henhold til finansforordningen har finanskontrollen ret til at gennemg alle aspekter i forbindelse med attestering. 
Under the terms of the Financial Regulation, Financial Control has the right to examine any aspect of the certification that it so chooses.
Dette indbefatter ogs aflžggelse af besżg hos de nationale udbetalende organer og attesterende organer, om nżdvendigt efter hżring af GD for Landbrug. 
This includes visits to the national paying agencies and Certifying Bodies, if need be following consultation with the Directorate-General for Agriculture.
Som oplyst af Retten og som led i omarbejdel-sen af forordningen żnsker Kommissionen at styrke selve revisionen, ogs hvad angr afslutningen af EUGFL-regnskaberne. 
As the Court points out, the Commission proposes, as part of the recasting of the regulation, to step up audit work, including in connection with the clearance of the EAGGF Guarantee accounts.
Uafhžngighed 30. 
Independence 30.
Kommissionen er enig i Rettens forbehold med hensyn til brugen af interne revisionsafdelinger i attesteringen. 
The Commission shares the CourtŐs reservations about the use of internal audit services in the certification.
Under eks-pertgruppens arbejde i juli 2000 insisterede Kommissionens tjenestegrene p, at hvis de attesterende organer skal kunne have tillid til den interne revision, m de relevante interne revisionsstandarder fżlges. 
During the expertsŐ group of July 2000 the Commission services insisted that, if Certifying Bodies wish to rely on the work of internal audit, the relevant international audit standards must be complied with.
Dette punkt vil blive omhyggeligt kontrolleret af Kommissionens tjenestegrene. 
This point will be carefully verified by the Commission services.
Det er klart, at selv om interne revisionsafdelinger beskžftiger sig med attestering, m de ogs vžre i stand til at gżre deres eget arbejde. 
It is clear that, should internal audit services be involved in certification, they must also be able to perform their own tasks.
Revisionsstandarder 32. 
Auditing standards 32.
Med hensyn til Irland vil Kommissionen gerne understrege, at den til trods for de svagheder, der er konstateret, har vžret meget tilfreds med den samlede kvalitet af det attesterende organs arbejde. 
Regarding Ireland, the Commission would point out that notwithstanding the weaknesses identified it has been very satisfied with the overall quality of the work produced by the Certifying Body.
Kommissionen har gjort en stor indsats for at forbedre rapporteringen vedrżrende de tekniske parametre for stikprżvekontrol, herunder ogs udviklingen af en ny standardrapport. 
The Commission has made great efforts to improve reporting on the technical parameters for sampling, including the development of a new standard report.
Dette emne fik sžrlig opmžrksomhed under regnskabsafslutningen 1999, og de svagheder, der er blevet identificeret, skulle nu vžre rettet. 
Specific attention was paid to this subject during the 1999 clearance and weaknesses that have been identified should now have been corrected.
Det er en bevidst politik fra Kommissionens side at give de attesterende organer en vis handlefrihed ved gennemfżrelsen af deres arbejde. 
The discretion given to Certifying Bodies in the performance of their work is a deliberate policy of the Commission.
Da der er store forskelle mellem de udbetalende organer, er Kommissionen af den opfattelse, at de udbetalende organer selv bedst er i stand til at afgżre, hvordan de skal udfżre deres arbejde p grundlag af internationale revisionsstandarder. 
Given the wide diversity of paying agencies the Commission believes that the Certifying Bodies are in the best position to decide how to carry out their work, based on international audit standards.
Fejlvurdering 44. 
Error Evaluation 44.
Kommissionen har gjort en stor indsats for at forbedre rapporteringen med hensyn til fejlvurdering, herunder ogs udviklingen af en ny standardrapport. 
The Commission has made great efforts to improve reporting on error evaluations, including the development of a new standard report.
Dette emne fik sžrlig opmžrksomhed under regnskabsafslutningen 1999, og de svagheder, der er blevet iagttaget, skulle nu vžre rettet. 
Specific attention was paid to this subject during the 1999 clearance and weaknesses that have been identified should now have been corrected.
44.b) Kommissionen er af den opfattelse, at fradrag fra stżtte i Gržkenland til IFKS-ordninger er ulovlig, og den har foretaget finansielle korrektioner svarende til de fradrag, der mtte vžre foretaget. 
44(b) The Commission considers that deductions from subsidies in Greece for IACS schemes are irregular and has made financial corrections equivalent to any deductions made.
De gržske myndigheder anfžgter denne dom, og sagen er i żjeblikket indbragt for De Europžiske Fžllesskabers Domstol. 
The Greek authorities dispute this judgement and the case is currently before the Court of Justice of the European Communities.
For ikke-IFKS-foranstaltninger fastsls det i den ny lovgivning, der fandt anvendelse fra 1. januar 2000, klart, at al stżtte skal udbetales i sin helhed til modtageren. 
For non-IACS measures, new legislation, applicable from 1 January 2000, clearly stated that all aids should be paid in full to the beneficiary.
Fżr denne dato var der intet formelt krav i EF-bestemmelserne om at betale modtageren fuldt og helt uden fradrag. 
Before this date there was no formal requirement in the Community legislation to pay the beneficiary in full without deductions.
Kommissionen mener ikke af den grund, at disse fradrag kan behandles som fejl. 
The Commission does not therefore believe that these deductions could be treated as errors.
Det gržske attesterende organ har klart anfżrt alle fradrag fra betalinger i revisionsberetningen. 
The Greek Certifying Body has clearly noted all deductions from payments in the audit report.
Bortset fra en enkelt undtagelse har alle attesterende organer indberettet en samlet fejlfrekvens p under 1 %. 
With just one exception, every Certifying Body has reported a total error rate of under 1 %.
Kommissionen er enig i at se nžrmere p Rettens forslag om at opbygge en database over fejlfrekvenser. 
The Commission agrees to examine the CourtŐs proposal to compile a database of error rates.
I henhold til internationale revisionsstandarder er det ikke et krav til revisorer, at de foretager en opfżlgning af de fejl, der er opdaget i tidligere r. 
International audit standards do not require auditors to follow up errors detected in previous years.
Kommissionen har dog tilskyndet de attesterende organer til at g videre end de internationale revisionsstandarder i denne henseende. 
The Commission services have, however, encouraged Certifying Bodies to go beyond international audit standards in this respect.
Lokalkontorer og kontrol p stedet 48-50. 
Local offices and on-the-spot controls 48 to 50.
Kommissionens tjenestegrene har tilskyndet de attesterende organer til at foretage kontrol p stedet, f.eks. ved at ledsage kontrollżrerne. 
The Commission services have encouraged Certifying Bodies to carry out work on the spot, for example by accompanying controllers.
Mange attesterende organer har fulgt denne opfor-dring. 
Many Certifying Bodies have taken this approach.
C 69/28 DA De Europžiske Fžllesskabers Tidende 2.3.2001 Forbehold 51-52. 
C 69/28 EN Official Journal of the European Communities 2.3.2001 Qualification of accounts 51 and 52.
Hvert enkelt forbehold gennemgs grundigt af Kommissionen. 
Every qualification is examined carefully by the Commission.
Om nżdvendigt foretages der yderligere undersżgelser, herunder ogs aflžggelse af besżg hos betalingsorganet og/eller det attesterende organ. 
Where necessary further enquiries are undertaken, including visits to the paying agency and/or Certifying Body.
Kommissionen tager s stilling til, hvad der videre skal ske i hvert enkelt tilfžlde; dertil hżrer finansielle korrektioner, udskillelse, overladelse af sagen til afslutningsafde-lingens konformitetshold med henblik p opfżlgning eller note-ring med henblik p senere opfżlgning. 
The Commission then makes a judgement on the action to take in each case, which may include financial correction, disjunction, passing to the conformity teams of the clearance unit for follow-up or noting for later follow-up.
I mange tilfžlde udtrykker det attesterende organ tvivl med hensyn til en vis del af det betalende organs udgifter, men kan ikke kvantificere fejlens omfang. 
In many cases the Certifying Body casts doubt on a certain part of the expenditure of the paying agency but cannot quantify any error that may have occurred.
Ofte behandles disse tilfžlde bedst inden for rammerne af overensstemmelsesproceduren, og der kan foresls finansielle korrektioner. 
Often this is best treated in the conformity process, and financial corrections may be proposed.
I andre tilfžlde er Kommissionens tjenestegrene af den opfattelse, at de har brug for yderligere oplysninger, fżr de kan godkende et regnskab Ń i s tilfžlde udskilles regnskabet. 
In other cases the Commission services consider that they need more information before accepting the accounts; accounts are then disjoined.
Hvis et eller flere af godkendelseskriterierne ikke er opfyldt, fr dette ikke nżdvendigvis indvirkning p regnskabets rigtighed. 
Failure to meet one or more of the accreditation criteria does not necessarily have any impact on the correctness of the accounts.
Regnskabet udskilles ikke p dette grundlag, men de svagheder, der er konstateret, vil blive fulgt op af konformitets-eller godken-delseskontrolbesżg. 
Accounts are not disjoined on this basis, but the weaknesses identified will be followed up in conformity or accreditation missions.
Nogle regnskaber, der tages forbehold over for, godkendes af Kommissionen, fordi den efter en gennemgang finder, at forbeholdet Ń om end det er relevant for det udbetalende organs transaktioner som helhed Ń ikke er relevant for et bestemt rs udgifter. 
Some qualified accounts are accepted by the Commission because, after examination, it considers that the qualification, although relevant to the operation of the paying agency as a whole, is not relevant to the expenditure of a particular year.
Revisionsretten beretter om de fżrste tre konformitetsbeslut-ninger. 
The Court reports on the first three conformity decisions.
Siden da er der blevet truffet yderligere to beslutninger. 
Since then two further decisions have been taken.
I marts 2000 blev der foretaget korrektioner for et samlet belżb p 229 mio. EUR for perioden 1996-1998 (1). 
In March 2000 a total of EUR 229 million, covering the period 1996 to 1998, was corrected (1).