natgillin/translations-raw huggingface dataset:
Kommissionen har handlet i overensstemmelse med de regler, som Rdet har fastlagt, og ser derfor ingen grund til at inddrive udbetalte belżb. 
The Commission acted in conformity with the rules laid down by the Council and therefore sees no ground for financial recoveries.
Leveringen af frż med et meget hżjt indhold af urenheder og vand udgżr ikke i sig selv en fejl med budgetmžssige konsekvenser inden for ordningen for nonfoodprodukter. 
The supply of seeds with a very high level of impurities and moisture content does not in itself constitute a failing of the non-food scheme with an impact on the budget.
Hele hżstudbyttet skal rent faktisk leveres. En af fejlene kunne best i en bevidst žndring af den leverede mžngde gennem en kunstig forhżjelse af vandindholdet eller indholdet af urenheder med henblik p at anvende en del af produktionen til andre forml. 
All of the crop harvested has to be delivered. There would be a failing if the quantity delivered were fraudulently altered by artificially increasing the moisture content or level of impurities with a view to using part of the crop for other purposes.
Kommissionen er af den opfattelse, at i den nuvžrende situation, hvor priserne p oliefrż til fżdevaremarkedet og nonfoodmarkedet nžrmer sig hinanden, vil det vžre vanskeligt at retfžrdiggżre yderligere kontrolforanstaltninger rettet mod det maksimale indhold af urenheder og vand med det forml at sikre bedre omkostningseffektivitet (se svaret til punkt 42). 
The Commission believes that in the current situation, where the prices of oilseeds intended for the food and non-food markets are more or the same, the imposition of additional control measures relating to minimum levels of impurity and moisture content would be hard to justify in terms of cost-effectiveness (see reply to paragraph 42).
Dette punkt vil blive genstand for en undersżgelse i forbindelse med regnskabsafslutningsproceduren. 
This point will be investigated in accordance with the clearance-of-accounts procedure.
60. a) I żvrigt er mlsžtningen om markedsligevžgt et velkendt princip, der udvikler sig afhžngigt af markedssituationen (ligevžgt mellem udbud og efterspżrgsel). b) Spżrgsmlet om en ny evaluering af stżtte til produkter, der kan dyrkes i stedet for olieholdige frż, vil blive behandlet i forbindelse med midtvejsevalueringen af Agenda 2000. c) Fra 2002 og frem tilpasses betalingerne for oliefrż til betalingerne for korn og et fast tilskud, der i alle medlemsstater kun er baseret p kornudbyttet, hvilket vil betyde en forenkling af regionaliseringsplanerne. d) Kommissionen agter ikke at bede de pgžldende medlemsstater žndre deres regionaliseringsplaner, idet disse planer efter drżftelserne i Rdet er blevet medtaget i Agenda 2000. e) Som anfżrt i punkt 46-47 er Kommissionens tjenestegrene af den opfattelse, at uretmžssigt udbetalte belżb i hovedsagen er blevet geninddrevet i forbindelse med regnskabsafslutningsproceduren eller af de berżrte medlemsstater selv. 
60. (a) The objective of market equilibrium is a familiar concept, the exact nature of which changes according to the state of the market (equilibrium between demand and supply). (b) The question of reassessing the support given to products that could be cultivated instead of oilseeds will be examined in the mid-term review of Agenda 2000. (c) From 2002 onwards oilseeds payments are aligned with cereals payment and there is a fixed aid based on cereals yields only in all Member States.
Desuden skal det tilfżjes, at de pgžldende belżb er forholdsvis begržnsede. 
It should be noted also that the amounts involved are relatively small.
Tidende C 98 Den Europžiske Unions Tidende ISSN 0378-7001 C 98 46. rgang 24. april 2003 Side 1 Dansk udgave Informationsnummer 2003/C 98/01 DA [Š ] Meddelelser og oplysninger Indhold I Meddelelser Revisionsretten Sžrberetning nr. 1/2003 om forudbetaling af eksportrestitutioner, med Kommissionens svar 
Official Journal C 98 Official Journal of the European Union ISSN 0378-6986 C 98 Volume 46 24 April 2003 Page 1 English edition Notice No 2003/C 98/01 EN [Š ] Information and Notices Contents I Information Court of Auditors Special Report No 1/2003 concerning the prefinancing of export refunds, together with the Commission's replies
24.4.2003 DA Den Europžiske Unions Tidende C 98/1 I (Meddelelser) REVISIONSRETTEN SŽRBERETNING Nr. 1/2003 om forudbetaling af eksportrestitutioner, med Kommissionens svar (artikel 248, stk. 
24.4.2003 EN Official Journal of the European Union I (Information) COURT OF AUDITORS SPECIAL REPORT No 1/2003 concerning the prefinancing of export refunds, together with the CommissionŐs replies C 98/1 (pursuant to Article 248(4), second subparagraph, EC) (2003/C 98/01) CONTENTS SUMMARY .................................................................
Hvorforblevforudbetalingsordningenindfżrt? ................................. 
Whywasprefinancingintroduced?...........................................
Omkostningernevedforudbetaling .......................................... Rettensrevision.......................................................... 
Theaudit............................................................... PREFINANCINGINPRACTICE .................................................. Prefinancinghasbeenfoundtobeproblematicinthepast ........................
Forudbetalinghartidligerevistsigatvžreproblematisk .......................... 
Howmuchprefinancingtakesplace ..........................................
Forarbejdningkomplicererforholdeneyderligere ................................ 
Processingcausesfurthercomplication........................................
Oksekżd ............................................................... 
Beef . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANBEFALING ............................................................... 
Cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Punkt I-X 1-11 1-4 5 6 7-8 9 10-11 12-29 12 13 14 15-21 22-26 27-29 30-38 33-37 Side 2 3 3 4 4 4 4 4 4 4 5 7 7 8 9 9 10 10 10 11 12 14 38 39-40 41 ............ 
Paragraph Page I-X 1-11 1-4 5 6 7-8 9 10-11 12-29 12 13 14 15-21 22-26 27-29 30-38 33-37 38 39-40 41 ANNEXŃObservationsontheMemberStatesŐimplementationofprefinancing ......................
Kommissionenssvar .................................................................... 
TheCommissionŐsreplies ................................................................ 2 3 3 4 4 4 4 4 4 4 5 7 7 8 9 9 10 10 10 11 12 14
C 98/2 DA Den Europžiske Unions Tidende 24.4.2003 RESUM I. Mange landbrugsprodukter koster mere inden for EU end uden for. 
C 98/2 EN Official Journal of the European Union 24.4.2003 SUMMARY I. Many agricultural products cost more inside the EU than outside.
Eksportżrerne fr udbetalt et tilskud, som skal udligne forskellen mellem EU-prisen og en ČverdensmarkedsprisÇ. 
A subsidy is paid to exporters to compensate for the difference between the EU price and a Ôworld marketŐ price.
I 2001 blev der udbetalt 3 394 millioner euro i form af sdanne eksportrestitutioner. 
In 2001, 3 394 million euro was paid in the form of these export refunds.
Forudbetaling af eksportrestitutioner blev indfżrt i 1969 for at bibeholde EU-produkternes fortrinsstilling i forhold til produkter, der indfżres midlertidigt fra tredjelande til oplagring eller forarbejdning, fżr de genudfżres. 
Prefinancing was introduced in 1969 in order to maintain Community preference for EU products over those from third countries temporarily imported for storage or processing prior to re-exportation.
Varer, der er omfattet af denne ordning, er anbragt under toldkontrol, indtil de eksporteres, og i denne periode kan de enten forarbejdes til andre varer eller forblive oplagrede i samme tilstand. 
Prefinanced goods are held in customs control prior to export, during which time they may be processed into other goods or remain in storage in the same state.
Retten undersżgte, hvordan forudbetalingsordningen fungerer som del af eksportrestitutionssystemet i otte medlemsstater, og hvordan Kommissionen forvalter ordningen. 
The audit examined the operation of the prefinancing regime as part of the export refund system in eightMemberStatesaswellasthemanagementoftheregimebytheCommission.
I 2000 blev ca. 11 % af de samlede restitutioner Ń et skżnnet belżb p 600 millioner euro Ń udbetalt under forudbetalingsordningen. 
Of the refunds paid in 2000 around 11 % of all refunds, estimated at around 600 million euro, were under the prefinancing regime.
Forudbetaling medfżrer ikke yderligere omkostninger for EU-budgettet. 
There is no additional cost to the EU budget of the prefinancing arrangements.
Der er dog omkostninger ved ordningen, og disse bžres af medlemsstaterne (finansieringsomkostninger i form af renter af de restitutionsbelżb, der udbetales fżr det tidspunkt, de normalt skulle vžre udbetalt, og administrationsomkostninger). 
There are however certain costs associated with the arrangements (financing costs in terms of interests on refunds paid in advance of when they would normally be paid, and administrative costs) which are born by MemberStates.
V. Ordningen har vist sig at vžre problematisk. 
V. The regime has proved to be problematic.
Ved Kommissionens seneste stżrre kontrol i 1997 blev der afslżret svagheder ved de nationale myndigheders kontrol, og Kommissionen plagde medlemsstaterne korrektioner p over 166 millioner euro. 
The last extensive check by the Commission, in 1997, revealed weaknesses in the checks made by national authorities, and financial corrections of over 166 million euro were imposed by the Commission on the Member States.
Der blev ikke efterfżlgende foretaget nogen grundig gennemgang af procedurerne. 
No in-depth review of procedures was subsequently carried out.
De retsforskrifter, der omhandler forudbetalingsordningen, er komplicerede at fortolke, og kontrolbestemmelserne er mildest talt uklare. 
The regulatory framework covering the prefinancing regime is complex to interpret and control provisions are less than transparent.
Bde mellem de enkelte medlemsstater og mellem forskellige regioner inden for samme medlemsstat blev der konstateret store forskelle med hensyn til arten og omfanget af den kontrol, der blev foretaget af varer omfattet af ordningen. 
Wide differences were found both between Member States, and within different regions inside Member States, in the type and depth of controls carried out on prefinanced exports.
De opgżrelser, der anvendes til kontrol af forarbejdede varer i forbindelse med forudbetaling, afspejler ikke de faktiske forhold. Kontrollen er derfor spild af tid og penge for de berżrte parter, og der er risiko for, at man forlader sig p kontrol gennemfżrt p grundlag af opgżrelser, som ikke er plidelige. 
The records used for control purposes in respect of processing under prefinancing did not reflect reality, the result is a waste of time and money for the parties concerned and a risk that reliance is placed on checks carried out on records that are not reliable.
Den mde, hvorp store mžngder oksekżd undergives forudbetalingsproceduren og derefter eksporteres i mange sžrskilte forsendelser sammen med andre varer, for hvilke der er ansżgt om restitutioner, gżr det meget vanskeligt at fżlge revisionssporet, og kontrolprocedurerne bliver besvžrlige og bekostelige og ekstremt tidskržvende. 
The way in which large quantities of beef are placed under prefinancing and then exported in many separate shipments mixed with other refund claims makes the audit trail extremely complex and control procedures become cumbersome, costly and excessively time consuming.
Det er ikke lžngere det oprindelige forml med forudbetaling, der ligger til grund for ordningens anvendelse i dag. 
The original aims of prefinancing are no longer the only ones for which the regime is used.
Den anvendes nu primžrt for at sikre skžrpet kontrol med eksporten af oksekżd og til at forlžnge gyldighedsperioden for eksportlicenser i kornsektoren. 
It is now used primarily to increase control over beef exports and in the cereals sector to extend the period during which export licences can be executed.
X. Retten anbefaler, at hele forudbetalingsordningen gennemgs, og at det overvejes at ophžve den. 
X. The Court recommends that a complete review of the prefinancing regime be made and consideration should be given to its removal.
24.4.2003 DA Den Europžiske Unions Tidende C 98/3 240 dage, fżr den faktiske udfżrsel finder sted (180 dage med forudbetaling plus 60 dage som for varer til eksport uden forudbetaling). 
24.4.2003 EN Official Journal of the European Union C 98/3 INTRODUCTION TO PREFINANCING AND DESCRIPTION OF THE AUDIT The reasons for paying export refunds 1.
Den sats, restitutionen udbetales med, beregnes af Kommissionen og varierer afhžngigt af, hvilket produkt det drejer sig om, og af forskellen mellem den gžldende EU-pris og en Ń i visse tilfžlde teoretisk Ń verdensmarkedspris for det pgžldende produkt. 
The rate of refund payable is calculated by the Commission and varies depending upon the product concerned and the difference between the prevailing EU and a, sometimes theoretical, world price for that product.
For visse produkter afhžnger restitutionsbelżbet af det eksporterede produkts endelige destination. 
For certain products the amount of refund payable depends upon the final destination of the product exported.
Restitutionen udbetales til den virksomhed eller person, der eksporterer produktet fra EUŐs toldomrde med en licens udstedt af Kommissionen. 
The refund is paid to the company or person exporting the product from the customs territory of the EU under a licence granted by the Commission.
Der ansżges sžrskilt om hver enkelt udbetaling, og disse ansżgninger administreres af de kompetente nationale myndigheder i de enkelte medlemsstater (normalt toldvžsenet og betalingsorganet (2)). 
Each payment is the subject of a separate claim and these claims are administered by the national authorities competent in each Member State (generally the Customs service and the paying agency (2)).
600 millioner euro Ń udbetalt i henhold til forudbetalingsordningen, som indebžrer, at restitutionerne kan udbetales op til Figur 1 Kilde: Budgetresultat 2001, budgetforslaget for 2003. 
Illustration 1 Theimportanceofagricultureingeneralandexportrefundsinparticular,totheEUbudget Source: Budget outturn 2001 from draft budget 2003.
(1) Ikke alle medlemsstater giver de oplysninger, der er nżdvendige for at kunne finde frem til forudbetalte restitutioner; i de medlemsstater, hvor sdanne oplysninger forel, var 11 % af restitutionerne forudbetalt. 
(1) Not all Member States provide the information to identify prefinanced refunds, of the Member States where information was provided, 11 % was prefinanced.
2 ( ) Betalingsorganerne er de strukturer, som hver medlemsstat opretter til at administrere udbetalingen af landbrugsstżtte i henhold til den fžlles landbrugspolitik. 
(2) The paying agencies are the organisations set up by each Member State to administer the payment of agricultural subsidies under the common agricultural policy (CAP).
C 98/4 DA Den Europžiske Unions Tidende 24.4.2003 Der kan udbetales restitutioner, fżr den faktiske udfżrsel finder sted 5. 
C 98/4 EN Official Journal of the European Union 24.4.2003 Refunds may be paid in advance of the actual export 5.
Eksportrestitutionen er forfalden til betaling, nr de pgžldende varer har forladt EUŐs toldomrde. 
The export refund is payable when the goods concerned have left the customs territory of the EU.
Restitutionerne kan dog udbetales forud for den faktiske udfżrsel, hvis modtageren stiller sikkerhed, der džkker restitutionsbelżbet forhżjet med et procentuelt tillžgsbelżb. 
Refunds may be paid in advance of the actual export where the beneficiary lodges a guarantee covering the amount of the payment plus a certain percentage.
Sikkerheden frigives, nr alle betingelser for udbetalingen er opfyldt. 
This guarantee is released when all conditions for payment have been met.
Der opereres med to typer forudbetaling: Ń forskudsbetaling: Betalingen foretages til modtageren, nr udfżrselsangivelsen er indleveret (det kan vžre op til 60 dage, fżr den konkrete udfżrsel finder sted). 
There are two types of payment in advance: Ń advance payment, where the payment is made to the beneficiary when the declaration of export is lodged (this can be up to 60 days prior to physical export).
Denne betalingsform kržver en sikkerhed p 110 % Ń forudbetaling af restitutionen: Betalingen foretages, s snart de basisprodukter, der skal eksporteres, er anbragt under toldkontrol med henblik p oplagring eller forarbejdning i en periode p op til 240 dage, fżr de udtages fra lageret med henblik p udfżrsel (180 dage med forudbetaling plus 60 dage som for varer til eksport uden forudbetaling). 
This payment is made subject to a 110 % guarantee), Ń prefinancing of the refund, where payment is made as soon as the basic products to be exported are placed under cus-tomscontrolforstorageorprocessingforaperiodofupto 240 days prior to removal for export (180 days for prefinancing plus 60 days as for exports not subject to prefinancing).
Det betyder i realiteten, at varerne anbringes p et godkendt sted eller lager (som kan vžre eksportżrens egne lokaler), hvor de nationale myndigheder har mulighed for at foretage fysisk kontrol. 
In reality this means that the goods are placed in an approved place or store (which can be the exportersŐ own premises) and are subject to the possibility of physical checks by national authorities.
Betalingen effektueres efter indgivelse af en ansżgning om forudbetaling og kržver, at der stilles sikkerhed p 115 % af restitutionsbelżbet. 
Payment is made against a prefinancing (payment) declaration and is subject to a guarantee equal to 115 % of the payment.
Hvorfor blev forudbetalingsordningen indfżrt? 
Why was prefinancing introduced?
Eksportrestitutionerne har eksisteret siden 1968, og i 1969 blev der bnet mulighed for forudbetaling (1). 
Export refunds have existed since 1968, and the possibility of prefinancing the refund payment was introduced in 1969 (1).
Begrundelsen for at indfżre forudbetaling var, at man ville stille varer af EU-oprindelse prismžssigt lige med billigere ikke-EU-varer, som indfżres midlertidigt eller med henblik p forarbejdning og genudfżrsel (proceduren for aktiv forždling). 
The reason given for the introduction of prefinancing was to put goods of EU origin on an equal price footing with cheaper non-EU goods temporarily imported or imported for processing and re-export (inward-processing arrangements Ń IPR).
Ansvaret for lovgivningen om forudbetaling ligger hos to generaldirektorater 7. 
Responsibility for prefinancing legislation is shared 7.
Toldkodeksen og gennemfżrelsesbestemmelserne til denne indeholder detaljerede bestemmelser om varer, der er anbragt under toldkontrol, herunder varer, der er omfattet af bestemmelserne om forudbetaling. 
The Customs Code and its implementing provisions lay down the detailed rules for goods held under customs control including those placed under prefinancing arrangements.
Hvis der i en sžrforordning om en bestemt markedsordning er fastsat regler, der adskiller sig fra toldkodeksen, har sžrforordningen forrang. 
Where another regulation specific to an agricultural market differs from the Customs Code then the specific regulation takes precedence.
Ansvaret for Kommissionens forvaltning af ordningen ligger primžrt hos Generaldirektoratet (GD) for Landbrug, som er ansvarligt for eksportrestitutioner generelt og for de markedsspecifikke foranstaltninger, der gžlder for eksporterede varer. GD for 1 ( ) Rdets forordning (EŻF) nr. 
The Commission management of the regime is primarily the responsibility of the Directorate-General for Agriculture (DG AGRI) which has responsibility for export refunds in general and for the market specific measures applicable to exported goods.
565/80 (EFT L 62 af 7.3.1980, s. 5). 
1 ( ) Council Regulation (EEC) No 565/80 (OJ L 62, 7.3.1980, p.
Beskatning og Toldunion udarbejder og fortolker EF-toldkodeksen, der gžlder for varer anbragt under toldkontrol. 
5). DG TAXUD draws up and interprets the Community Customs Codeunderwhichgoodsareheldincustomscontrol.
Omkostningerne ved forudbetaling 9. 
The cost of prefinancing 9.
Der er dog omkostninger ved ordningen, og disse bžres af medlemsstaterne (finansieringsomkostninger i form af renter af de restitutionsbelżb, der udbetales fżr det tidspunkt, de normalt skulle vžre udbetalt, og administrationsomkostninger). 
There are however certain costs associated with the arrangements (financing costs in terms of interests on refunds paid in advance of when they would normally be paid, and administrative costs) which are borne by Member States.
Rettens revision 10. 
The audit 10.
Rettens revision džkkede forudbetaling af eksportrestitutioner for oksekżd og korn og blev gennemfżrt dels i Kommissionen, dels i medlemsstaterne hos betalingsorganer, toldmyndigheder og modtagere samt i havne og lagerbygninger. 
The audit covered the application of prefinancing in respect of beef and cereal export refund payments at the level of the Commission and on the spot in Member States at paying agencies, Customs services, beneficiaries, ports, stores and warehouses.
Man valgte oksekżd og korn, fordi disse produkter tegner sig for 90 % af for-udbetalingerne. 
Beef and cereals were selected because they account for 90 % of prefinanced payments.
De medlemsstater og modtagere, Retten besżgte, var ligeledes udvalgt p grundlag af, hvor store restitutionsbelżb der var forudbetalt. 
The Member States and beneficiaries visited were also selected on the basis of the importance of prefinancing payments.
Retten undersżgte, hvordan Kommissionen forvaltede ordningen, og hvordan de nationale myndigheder implementerede den. Derudover udtog den en stikprżve p 117 betalinger fra EUGFL-udbetalingsret 1999 og undersżgte, om de var lovlige og formelt rigtige. 
The audit examined the management of the regime by the Commission, the implementation of the regime by the national authorities and the legality and regularity of a sample of 117 payments from the 1999 EAGGF year.
Undersżgelsen af forudbetalingsordningen skulle besvare fżlgende spżrgsml: a) Er begrundelsen for ordningens indfżrelse stadigvžk rele-vant? b) Opfylder ordningen sit forml? c) Vil det vžre hensigtsmžssigt at forenkle, ophžve eller erstatte ordningen? 
The following questions were set for the audit of the pre-financing regime. (a) Were the reasons for the introduction of the regime still valid? (b) Are the aims of the regime being achieved? (c) Could the regime be usefully simplified, removed or replaced?
FORUDBETALING I PRAKSIS Forudbetaling har tidligere vist sig at vžre problematisk 12. 
PREFINANCING IN PRACTICE Prefinancing has been found to be problematic in the past 12.
Kommissionens seneste stżrre undersżgelse af forudbetaling af eksportrestitutioner blev foretaget i 1997 (og omhandler EUGFL-udbetalingsrene 1993 og 1994) (2). 
The last major review by the Commission of prefinancing of export refunds was carried out in 1997 (on EAGGF payment years 1993 and 1994) (2).
Undersżgelsen, der (2) Kommissionens dokument VI/5210/96, konsolideret udgave af 15. april 1997. 
The study, made by the clearance of (2) Commission document VI/5210/96, consolidated, of 15 April 1997.
Sammenfattende rapport om resultaterne af kontrollen i forbindelse med regnskabsafslutningen for EUGFL, Garantisektionen, for regnskabsret 1993. 
Summary report on the results of inspections concerning the clearance of the EAGGF Guarantee Section accounts for 1993.
24.4.2003 DA Den Europžiske Unions Tidende C 98/5 afdžkket uregelmžssigheder i forbindelse med forudbetalingsordningen, og som fżlge heraf plagde Kommissionen en finansiel korrektion p 26 millioner euro. 
24.4.2003 EN Official Journal of the European Union C 98/5 accounts unit, covered seven Member States examining the beef and cereals sectors and found significant weaknesses in the operation of the prefinancing regime.