natgillin/translations-raw huggingface dataset:
. 
While such an approach could go some way towards meeting the immediate requirements of the farming community it failed to incorporate the necessary dynamism to overcome the basic structural deficiencies.
. 4. 
5.4.
. 
It is particularly regrettable to note that the 'necessary measures for a more efficient re-organization, re-orientation and re-structuring of agricultural activities were either not adequately provided for, or were introduced too late when available resources were already limited.
. 
The more effective re-organization of agricultural activities can only be achieved by the development of a more dynamic and extensive cooperative movement through which individual small producers can hope to gain access to appropriate marketing channels.
. 
With regard to the re-orientation of the farming sector it is noteworthy that the required emphasis on research and marketing activities was only adopted at a relatively late stage in the "overall programme's implementation (e.g. Novagri sub-programme).
. Om PEDAP-programmets effektivitet skal det bemærkes, at der med dette program kunne have været opnået en lang række nyttige og endda væsentlige resulta¬ ter. Programmet fik imidlertid slet ikke den forventede positive effekt, og det skyldes bl.á. følgende forhold: gennemførelsesperioden har været kortere end plan¬ lagt på grund af den sene start (jf. punkt 4.1.1) og den forhastede afslutning (jf. punkt 2.9) ii) midlerne er blevet beskåret (jf. punkt 1.3) Som anført i den generelle indledning til denne [li) Rådets forordning (EØF) nr. 5. 
In terms of re-structuring of agricultural holdings the PEDAP programme did not even include a sub-programme for land reform while the Operational Programme adopted for this purpose has had very limited success to date (see Chapter 9 paragraphs 9.2.2-9.2.4). (i) the shorter than planned time period for its implementation due to the late start (see paragraph 4.1.1) and premature termination (see paragraph 2.9);. (ii) the reduction in its funding (see paragraph 1.3); 5.1. report concentrated, in particular, on an evaluation of the sound financial management of the Community resources committed to the programme.
. 1035/72 og (EØF) nr. 1360/78, EFT nr. 
C3) Council Regulation (EEC) No 746/93 of 17 March 1993 concerning the granting of aid intended to encourage the '-constitution and facilitate the operations of producers' organizations, as provided for in Regulations (EEC) Nos 1035/72 and 1360/78 in Portugal, OJ No L 77, 31. 3. 1993, (,4) - p.
. 14. (") ' Rådets forordning (EØF) nr. 738/93 af 17. marts 1993 om ændring af den overgangsordning for den fælles markedsordning for korn og ris i Portugal, der blev indført ved forordning (EØF) nr. 
Council Regulation (EEC) No 738/93 of 17 March 1993 amending the transitional regime in respect · of the ' common organization of the markets in cereals and rice in Portugal provided for by Regulation (EEC) No 3653/90, OJ No L 77, 31.
. 7. 
1993, p. 1. . Council Regulation (EEC) No 741/93 of 17 March 1993 concerning the extension of the common intervention price for olive oil to Portugal, OJ No L 77, 31.
. 
1993, p.
. L 77 af 31. 3. 
Council Regulation (EEC) No 742/93 of 17 March 1993 abolishing the compensation mechanism for fruit and vegetables in trade between Portugal and the other Member States, OJ No L 77, 31. 3.
. 
8. .
. 3. 
In terms of its effectiveness it can be noted that (") Council Regulation (EEC) No 404/93 of 13 February 1993 organizing the common market in the banana sector, OJ No L 47, 25.
. 12. 95 DA De Europæiske Fællesskabers Tidende Nr. C 345/11 iii) som understreget i punkt 5.3 har man været for længe om at vedtage tilstrækkeligt dynamiske foran¬ staltninger. til at finansiere driftsudgifter, uhensigtsmæssig. 
22. 12. 95 EN Official Journal of the European Communities No C 345/11 (iii) the delays in adopting sufficiently dynamic measures as outlined at paragraph 5.3 above.
. Dermed reduceres de allerede knappe midler til egentlige strukturforanstaltninger med et væsentligt beløb. 
In particular, the acceptance of up to 80 % of - operating expenses in respect of on-going salaries and administrative charges for the animal health groups and for the training services must be considered as a direct subvention to the national budget and diminishes by a material amount the already scarce resources available for authentic structural measures.
. 9. 
5.9.
. 
The PEDAP was not in a position to solve all of the fundamental problems in , Portuguese agriculture by itself, in spite of its 'merits.
. 3. 4. 
Portugal's weak organization, particularly with regard to marketing (see paragraph 4.3.2), land structures, typified by the parcelling of small farms, and low productivity are jeopardizing the country's agricultural sector.
. 
Agricultural revenue is falling more rapidly than in other Member States.
. 2. 4. 
The average age of the farmers is high and there is no guarantee that they will be succeeded by the young (see paragraph 4.2.8).
. 3. 4. 
This. precarious position may not be able to withstand the impact of high-performance agricultural sectors in some of the other Member States, or even in third countries (see paragraph 4.3.1).
. 7. 2. 4. 5. 5. 6. 
As a result there is an alarming depopulation of a significant proportion of agricultural areas and this phenomenon is posing grave problems with respect to national and regional development (see paragraph 4.2.6). . ..-CHAPTER 6 INTRODUCTION ' complex family holdings where agricultural activity is frequently a part-time occupation) and Alentejo (extensive nature of agriculture, where farms of up to 1 000 'hectares are not uncommon: 'latifundia').
. 
The audit objective was to inspect a representative selection of transactions rather than concentrating on specific transactions which had already been identified as being of doubtful eligibility for Community aid.
. 3. 
6.3.
. 
The audit was carried out at the central offices of the paying agency appointed for the administration of EAGGF-Guidance Section in Portugal the , Instituto Financeiro de Apoio ao Desenvolvimento da Agricultura e Pescas (IFADAP) and at selected regional offices.
. 
Visits were also made to the administrative bodies at central and regional level responsible for specific measures selected for audit.
. 
The principal bodies included were: Instituto de Estruturas -Agrárias e Desenvolvimento Rural (IEADR), Instituto dos Mercados Agrícolas e Industria Agro-Alimentar (ΙΜΑΙΑΑ), the Regional Directorates of Agriculture (RDA), and the Forestry Institute.
. 1. 6. For at 
In order to ensure extensive audit coverage it was' 6.1. decided to visit three regions during the audit.
. 
Because of their distinctive characteristics the areas chosen for this part of the audit were Ribatejo e Oeste (intensive exploitations with farm sizes approaching the national average of 7 hectares), Entre Douro e Minho (small PARTII OTHER EAGGF-GUIDANCE SECTION MEASURES No C 345/12 EN Official Journal· of the European Communities 22.
. 355/77 og sektorplaner i henhold til den senere strukturfondsre¬ form. i) ii) . iii) iv) v) vi) - procedurerne for godkendelse af projekter til fælles¬ skabsstøtte og national støtte de administrative procedurer og kontrolprocedurerne på centralt og lokalt plan til sikring af, at godkendte projekter blev gennemført som planlagt, før der blev udbetalt støtte procedurerne for endelig godkendelse og udbetaling af fællesskabsstøtte hvor det var muligt, evaluering af igangværende foranstaltninger med henblik på at efterprøve, om betingelserne for tildeling af fællesskabsstøtte fortsat blev opfyldt afstemning af de i henhold til de centrale og regio¬ nale portugisiske myndigheder udbetalte beløb med beløbene registreret i Kommissionens regnskaber evaluering af medlemsstaternes og Kommissionens overvågning af de udvalgte OP. 
12. 95 6.4. In particular, the audit involved an examination of: (¡) procedures for approving projects for Community and national aid; (ii) administrative and control procedures implemented at central and local level to ensure that approved projects were fully implemented as planned prior to payment of the aid; (iii) procedures for final approval and payment of Community aid; agricultural markets,' formed the basis of establishing both the specific programmes . provided by Council Regulation (EEC) No 355/77, and the Sectoral Plans provided for by the reform of the Structural Funds at a later date.
. 866/90 (17). 
Since the reform of the Structural Funds, the Community aid provided for processing and marketing of agricultural products is governed by the provisions of Council Regulation (EEC) No 866/90 (17).
. 
With the adoption of this regulation responsibility for approving specific projects, which were to be incorporated into Operational Programmes drawn up within the framework of the Sectoral Plans, was assigned to the designated national authorities..
. 
Nevertheless, the Commission retained responsibility for giving final approval to both the Sectoral Plans and the individual Operational Programmes adopted in accordance therewith, although the level of information made available to the Commission for this purpose was of a more general nature than heretofore.
. 1. 5. 
7.1.5.
. Planerne dækkede de væsentligste aktiviteter i den portugisiske landbrugssektor. 
The Portuguese authorities submitted and had approved by the Commission a total of 12 Sectoral Plans(,8) covering the principal activities of the Portuguese agricultural sector.
. 
During the period under review, 15 Operational Programmes were approved incorporating 301 individual projects with total Community financing approved at ECU 137 million. 7.1.6.
. 1. 1. 
1. 1. 7.
. 355/77 (I6). 
Prior to the reform of the Structural Funds in 1988 these measures were governed by the provisions of Council Regulation (EEC) No 355/77 (16).
. 
Under this Regulation Member States were required to draw.up specific programmes for the development of the markets in agriculture and, in particular, for common measures to be introduced to facilitate, the development or rationalization of undertakings engaged in the treatment, processing or marketing of agricultural products.
. 
Retailing activities were excluded from projects submitted to the Commission for approval.
. 1. 2. 
7.1.2.
. 
With-a view to preparing such programmes the Portuguese authorities commissioned, in 1984-85, an extensive survey of the state of Portuguese processing facilities for agricultural produce.-The survey covered such aspects as the capacities of existing processing facilities as well as their technical and sanitary, condition.
. 3. 2. 
The results of this survey, which covered the principal (16) OJ No L 51, 23. 2.
. 
1977, p.
. 12. 95 DA De Europæiske Fællesskabers Tidende Nr. C 345/13 før evaluering og godkendelse af projekter, for kontrol af gennemførelsen af dem og for udbetaling af både fælles¬ skabsstøtte og national støtte. 
22. 12. 95 EN Official Journal of the European Communities No C 345/13 their implementation and for paying both Community and national aid.
. 500 an¬ satte, der er tilknyttet et centralt kontor i Lissabon, syv regionale direktorater og to regionale delegationer på Madeira og Azorerne i et net på 20 regionale" kontorer. 
IFADAP has a staff of some 500 officials located at a central office in Lisbon and at 7 regional Directorates and at 2 regional Delegations in Madeira and the Azores in a network of 20 regional offices.
. 1. 2. 65 projekter, hvor der var ydet fællesskabsstøtte til forarbejdning og afsætning af landbrugsprodukter. 
The Court's audit and findings (iii) (iv) (v) (vi) (vii) General 7.2.1. relating to Community aid for processing and marketing of agricultural products were examined.
. 2. 2. 
7.2.2.
. 
In the three regions visited the general and administrative control procedures in operation were found to have been generally in accordance with the administrative instructions issued by IFADAP.
. I vid udstræk¬ ning skyldtes systemets svagheder de begrænsede menne¬ skelige ressourcer til at forvalte ' støtteordningen på IFADAP's regionale kontorer. 
Nevertheless, certain essential elements for the proper ) functioning of the system were found either to have been lacking or were not sufficiently verified in all cases. To a large extent weaknesses in the system were due to the limited staff resources available in the IFADAP regional offices to administer the scheme with only one full-time 'official responsible in each region visited.
. 
As a result there were limited possibilities for in-depth analysis of applications for aid. and of payment claims submitted.
. 
Furthermore, the possibilities for detailed on-the-spot verifications of aid claims were equally constrained.
. 3. 2. De vigtigste resultater af revisionen var følgende: i) Borset fra i forbindelse med ansøgninger i henhold til artikel 262 i »Código das Sociedades Comer¬ ciais« skulle støtteansøgere ikke forelægge revide¬ rede regnskaber for forudgående regnskabsår, men selv i disse tilfælde var kravet ikke altid opfyldt. 
7.2.3 · The following principal observations arise: In the three regions visited a total of 65 projects (i) applicants for aid were not required to furnish audited accounts in respect of previous years except in cases governed by Article No 262 of the 'Código das Sociedades Comerciais' but even this requirement was not always respected so that the reliability of the underlying figures supporting the viability of the beneficiary firms applying for aid, could not be independently established; Η PROJECT Nos 86.61.6005.4, 87.11.6931.4, 90.61.6137.7, 92.53.6023.2 and 93.64.6001.3.
. 2. 
No C 345/14 EN Official Journal of the European Communities 22.
. 2. 4. 
7.2.4.
. 
The examples set out in the following paragraphs illustrate some of the weaknesses highlighted in the general observations made above.
. 2. 5. 
Evaluation of aid applications, financial 'information presented and profitability record 7.2.5.
. 16% af de ansøgninger, IFADAP havde indgivet, men ingen af de besøgte regionale IFADAP-kontorer havde sådanne statistikker. 
Although ΙΜΑΙΑΑ furnished statistics indicating that to date, 106 applications, representing 16% of applications presented by IFADAP, were rejected by its services on technical grounds, no such statistics were available at the regional offices of IFADAP visited.
. 2. 6. 
7.2.6.
. ESC (0,57 mio. ECU) i-fællesskabs¬ støtte, omfattede bygning af et kødforarbejdningsanlæg. 
A project with a total investment of Esc 373 million (ECU 2,09 million) and Community aid approved at Esc 102 million (ECU 0,57 million) involved the construction of a meat processing plant.
. ESC (0,44 mio. ECU) for årene 1984-1986, ingen regnskabsresultater for perioden 1987-1989, et budgetteret underskud på 31 mio. 
In its application the firm indicated accumulated losses of Esc 80 million (ECU 0,44 million) for the years 1984-1986, furnished no financial results for 1987-1989, indicated a budgeted loss of Esc 31 million (ECU 0,17 million) for 1990 and budgeted a return to profits only in 1992 (Esc 31 million (ECU 0,17 million)).
. 
The above figures indicated a precarious financial position putting in jeopardy the viability for the proposed project from the outset.
. 
Furthermore, the grant submission was prepared in 1987 and, although the project was finally approved by the Commission only in 1991, no updated figures were sought.
. 355/77 det oprin¬ delige grundlag for støtteansøgningen at det tog så lang tid at godkende projektet, og at man ikke havde fået ajourførte finansielle oplysninger. 
The long delay in approving this project and the failure to obtain up to date financial details are contrary to the provisions of Council Regulation (EEC) No 355/77 under - which this project was initially submitted.
. 
The Portuguese authorities have indicated that . the project was concluded in May 1994 and the final payment of Community aid was made in October 1994.
. 7. 2. 
7.2.7.
. ESC (1,81 mio. ECU)], viser et driftsunderskud for det · første år på 40 mio. 
The accounts presented for one approved project, involving the construction of an olive oil mill, (Community aid Esc 323 million (ECU 1,81 million)) indicates a first year's trading loss of Esc 40 million (ECU 0,2 million).
. 
According to the explanations furnished by the responsible official these projected losses may have been established on a cash, rather than on an accrual, accounting basis.
. 
Such accounting practices call into question the reliability of the other financial information furnished in support of the project.
. 
Furthermore, there was no evidence on file, that the provisions with respect to overall olive oil milling capacity, which is not allowed to be increased by the Sectoral Plan, have been respected.
. 8. 2. 
7.2.8.
. ECU), er ramt af så alvorlige økonomiske problemer, at det er et spørgsmål, om projektet nogen¬ sinde har haft nogen mulighed for at overleve. Desuden konstateredes det ved et besøg på stedet, at virksomheden anvender faciliteterne til et andet formål end det oprin¬ deligt tilsigtede, bl.a. til emballering af importerede grønt¬ sager; Dermed overholder den ikke en væsentlig betin¬ gelse for at få udbetalt fællesskabsstøtte. 
One project involving the , construction offl storage and grading facilities for locally produced fruit, and representing a total investment of Esc 187 million (ECU 1,05 million) and Community aid of Esc 90 million (ECU 0,5 million), faces serious financial difficulties raising doubts about the overall viability of the project from the cutset. Furthermore, a visit on-the-spot revealed that the company is using the facilities for a purpose other than intended, including the packaging, on occasions, of imported vegetables.
. 2. 9. 
Adequacy of marketing plans presented 7.2.9.
. ESC (1,47 mio. ECU) med godkendt fællesskabsstøtte på i alt 131 mio. 
Total investment in the project amounted to Esc 262 million (ECU 1,47 million) with approved Community aid totalling Esc 131 million (ECU 0,74 million).
. Der var navnlig ikke foretaget en Ordentlig analyse af afsætningsmulighederne, kun en meget generel, analyse (af hjemmemarkedet),-og ikke nogen analyse af, om de budgetterede salg eller økonomiske resultater var realistiske. 
The available information on file indicated a superficial analysis of the . project's economic viability and, in particular, contained no proper evaluation of. market outlets, which in this instance were indicated in very general terms (internal market), or of the feasibility of budgeted sales or financial results.
. 7. 2. 
While the Portuguese authorities have subsequently indicated that the project was implemented successfully the fact remaihs that the initial evaluation of the project was not sufficiently exhaustive. 7.2.10.
. 30 000 t, men man havde ikke anmodet om og heller ikke fået forelagt en afsætnings-plan. 
Notwithstanding the ambitious scale of the project, involving an annual throughput of some 30 000 tonnes in a business start-up situation, no marketing plan was sought or furnished.
. 
Although at the date of the audit no aid had, as yet, been paid, the amount of Community aid approved for the project represents a legal obligation to pay the aid.
. Dette væsentlige spørgs¬ mål burde have været afklaret, før projektet blev god¬ kendt. I det konkrete tilfælde kan det have forstærket de ovenfor omtalte finansielle vanskeligheder, at Fællesska¬ bets og den nationale støtte udgjorde en så lille andel (hhv. 
95 EN Official Journal of the European Communities No C 345/15 have since indicated that the delay in starting the project was due to the difficulties encountered by the promoter in procuring the own portion of the project's financing, an essential element which should have been clarified prior to' approving the aid for the project. In. this particular instance the low rates of Community and national aids granted (26,7% and 8,2% respectively) may have contributed to the abovementioned financial difficulties.
. 1. 7. 2. Retten skal henstille, at det i betragtning af den forsin¬ kede iværksættelse og initiativtagerens finansielle vanske¬ ligheder revurderes, om dette projekt er levedygtigt. 
In cases of doubtful viability of such large capital projects it is preferable to refuse Community and national aids rather than approve inadequate sums. The Court recommends that the viability of this project be re-assessed in view of the implementation delays and financial difficulties encountered by the promoter. '; rimescale without furnishing any precise details of how this was to be achieved.
. 
The project involved a total investment of Esc 593 million (ECU 3,32 million) with Community aid totalling Esc 296 million (ECU 1,66 million).
. ESC (1,68 mio. ECU) med fællesskabsstøtte på 148 mio. 
An investment of Esc 300 million (ECU 1,68 million) with Community aid of Esc 148 million (ECU 0,83 million) was approved for the grading and marketing of kiwi fruit.
. ECU) til sortering og afsætning af kiwifrugter. Det er kun ét af en række godkendte investeringsprojekter i denne temmelig nye sektor, og i forbindelse med alle disse projekter var afsætningsmarke-derne ikke klart angivet. 
It is one of a number of approved investment projects in this newly developing sector all of which failed to give any clear indication of market outlets, concentrating instead on the continuously 'increasing productive capacities of European producers with vague references to general market growth, prospects.
. 
In the event the exaggerated "market expectations failed to materialize, notwithstanding the high import requirements in this sector, with the result that this and other kiwi-related projects are in . serious financial difficulties leading to the collapse of the companies concerned and the waste of Community aid.
. ECU). Denne sag giver anledning til følgende bemærk¬ ninger: IFADAP forelagde projektet for Kommissionen i to faser, den første i 1989 i henhold til Rådets forord-godkendt en investering på bemærkninger. ,-Ved et revisionsbesøg på virksomheden konstaterede Retten følgende forhold: a) Ca. 
Adequacy of marketing plan and control of capacity limit in respect of a major project (i) the project was presented by IFADAP'to the Commission in two phases,, the first in 1989 under Council Regulation (EEC) No 355/77 and the second in 1992 under Council Regulation.
. 2. 
No C 345/16 EN Official Journal of the European Communities 22.
. 7. 2. 
7.2.17.'
. 7. 8. 2. 866/90. 
Notwithstanding the acknowledged weaknesses and potential for role confusion in the" procedures with regard to projects approved under Council Regulation (EEC) No 355/77, it is clear, however, that the primary responsibility was vested in the national authorities, following the adoption of Council Regulation (EEC) No 866/90. The results of the present audit indicate , that current arrangements for approving projects and for controlling their implementation need to be substantially improved. .7.2.18.
. 
In their reply the Portuguese authorities have acknowledged that in the context of the first Community Support Framework adequate attention was not always granted to an evaluation of the marketing potential of new projects.
. 2. 4. 
They undertook to introduce more stringent evaluation criteria in the application of the second Community Support Framework. With regard to the establishment of modern 7.2.14. abattoir facilities it should be noted that the Portuguese authorities undertook a programme fór the creation of a national abattoir network (Rede Nacional de Abate) agreed prior to Adhesion.
. 
The Programme, which was implemented by the Instituto Regulador e Orientador dos Mercados Agricolas (IROMA) was also commenced prior, to Adhesion.
. II. 
In all, 31 abattoirs were granted Community aid as outlined in Annex III.
. 
However, the available evidence suggests that overall capacity was not closely monitored and controlled and that existing facilities were allowed to continue operating side by side with the new plants.
. 
A number of the aided abattoirs are now encountering economic difficulties either because of weak marketing arrangements or of over-capacity in the respective sectors.
. 2. 5. 
7.2.15.
. 
The foregoing paragraphs indicate that a major weakness in the administrative procedures was that the economic viability of projects was not always sufficiently evaluated.