natgillin/translations-raw huggingface dataset:
De vžsentligste redskaber, som direktoratet for regnskabsafslutning benytter i forbindelse med evaluering af IFKS og tilsynet med gennemfżrelsen af systemet, er kontrolbesżg i medlemsstaterne og plžggelse af sanktioner som led i proceduren for regnskabsafslutning, nr der konstateres risici for EUGFL. 
The main tool used by the Clearance-of-Accounts Directorate to evaluate and enforce the implementation of IACS consists of inspections in Member States and the imposition of sanctions as part of the clearance-of-accounts procedure when risks to the EAGGF are identified.
I henhold til den reviderede procedure for regnskabsafslutning (som er omhandlet i Rettens sžrberetning nr. 22/2000 (7) kan sanktioner plžgges med tilbagevirkende kraft i hżjst to r, forudsat at den berżrtemedlemsstatforindenerunderrettetskriftligt. 
Under the reformed clearance of accounts procedure, (as evaluated by the Court in Special Report No 22/ 2000 (7)) sanctions can be applied retrospectively for a maximum of two years preceding written notification to the Member State concerned.
De vžsentligste revisionsresultater p kommissionsniveau Generelle organisatoriske rammer Generaldirektoratet for Landbrug 41. 
Main findings at Commission level General organisational background The Agriculture Directorate-General (DG AGRI) 41.
Direktoratet for regnskabsafslutning har det overordnede ansvar for IFKS, men andre af Kommissionens tjenester er ogs involveret (jf. punkt 35og 36). 
While the Clearance-of-Accounts Directorate has overall responsibility for IACS, other Commission services are also involved (see paragraphs 35 and 36).
Nogle af de problemer, som Retten konstaterede, ville mske ikke vžre opstet, hvis koordineringen mellem tjenesterne havde vžret mere effektiv (jf. punkt 42.c) om kontrollen af kvžgdatabaser og punkt 67 om overskridelser af pržmielofter for oksekżd). 
Certain problems found by the Court might not have arisen if coordination between the services had been more effective (see paragraph 42(c)) relating to the inspection of animal databases, and paragraph 67 relating to overshoot of beef premium ceilings).
Generaldirektoratet for Sundhed og Forbrugerbeskyttelse 42. 
The Health and Consumer Protection Directorate-General (DG SANCO) 42.
Krydshenvisningerne og lighederne mellem IFKS-forordningerne og forordningerne om identifikation og registrering af kvžg er logiske. 
The cross references and similarities between IACS Regulations and the bovine identification and registration Regulations are logical.
Retten konstaterede imidlertid problemer med gennemfżrelsen: (1) Artikel 18 i Kommissionens forordning (EŻF) nr. 3887/92. 
For example, the Commission was not sure of the extent to which the veterinary authorities inform IACS authorities of relevant problems found on inspection, and vice versa; (1) Article 18 of Commission Regulation (EEC) No 3887/92.
(2) Bilag V til Kommissionens forordning (EŻF) nr. 3886/92 (som žndret). 
(2) Annex V to Commision Regulation (EEC) No 3886/92 (as amended).
(3) Bilag VIII til Kommissionens forordning (EF) nr. 658/96 (EFT L 91 af 4 12.4.1996, s. 
(3) Annex VIII to Commission Regulation (EC) No 658/96 of 9 June 4 1996 (OJ L 91, 12.4.1996, p.
3887/92, senest žndret ved forord-5 ning (EF) nr. 2801/1999. () Kommissionens forordning (EF) nr. 1663/95 af 7. juli 1995 om gennemfżrelsesbestemmelser til Rdets forordning (EŻF) nr. 
46). () Article 17 of Regulation (EEC) No 3887/92 as last modified by Regu-5 lation (EC) No 2801/1999. () Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of accounts of 6 EAGGF Guarantee Section (OJ L 158, 8.7.1995, p.
6). () Kommissionens forordning (EF) nr. 2630/97 af 29. december 1997 om gennemfżrelsesbestemmelser til Rdets forordning (EF) nr. 820/ 97 for s vidt angr mindstekrav til den kontrol, der skal foretages i forbindelse med ordningen for identifikation og registrering af kvžg (EFT L 354 af 30.12.1997, s. 
6). () Commission Regulation (EC) No 2630/97 of 29 December 1997 laying down detailed rules for the implementation of Council Regulation (EC) No 820/97 as regards the minimum level of controls to be carried out in the framework of the system for the identification and registration of bovine animals (OJ L 354, 30.12.1997, p.
31.7.2001 DA De Europžiske Fžllesskabers Tidende C 214/17 b) Selv om fristen for oprettelse af databasen til identifikation og registrering af kvžg var 1. januar 2000, var databaserne i otte medlemsstater ikke anerkendt som fuldt operationelle pr. den dato (Tyskland, Gržkenland, Spanien, Frankrig, Irland, Italien, Portugal og Det Forenede Kongerige undtagen Nordirland) (1). c) Generaldirektoratets procedure for anerkendelse af databaser til identifikation og registrering af kvžg er ikke god nok. 
31.7.2001 EN Official Journal of the European Communities C 214/17 (b) although the deadline for implementation of the bovine identification and registration database was 1 January 2000, eight Member States did not have databases which had been approved as fully operational on that date (Germany, Greece, Spain, France, Ireland, Italy, Portugal and the United Kingdom excluding Northern Ireland) (1); (c) the bovine identification and registration database approval process by DG SANCO is not adequate.
Anerkendelsen gives p grundlag af et kort besżg i den berżrte medlemsstat, men der foretages ikke detaljerede systemtest i forbindelse med besżget. 
Approval is based on a short visit to the Member State concerned, during which no detailed system testing is carried out.
Endnu har Kommissionen ikke noget formelt program for kontrol af, om anerkendte databaser stadig er fuldt operationelle og opfylder betingelserne for anerkendelse. 
At present the Commission has no formal monitoring programme to check whether approved databases remain fully operational and comply with the terms of approval.
I juli 2000 var der sledes ikke udarbejdet et program for kontrolbesżg i medlemsstaterne, selv om Kommissionen allerede begyndte at anerkende databaser i april 1999. d) En database kan anses for at vžre fuldt operationel og anerkendt i henhold til forordningerne om identifikation og registrering af kvžg Ń hvilket fżrer til en nedsžttelse af kontrolprocenten til 5 % Ń samtidig med at den af direktoratet for regnskabsafslutning ikke anses for at vžre fuldt operationel i henhold til IFKS-forordningerne, og kontrolprocenten derfor skal vžre 10 % (2). 
Specifically, a programme of missions totheMemberStateshadnotbeenestablishedbyJuly2000, although the Commission had started approving the Member StatesŐ databases in April 1999; (d) a database may be considered fully operational and approved under the bovine identification and registration regulations, leading to a reduced rate of inspection of 5 %, while at the same time it may not be considered by the Clearance-of-Accounts Directorate as fully operational under IACS Regulations, thus requiring a higher inspection rate of 10 % (2).
Kommissionens vejledninger og forordningsspżrgsml Kommissionens vejledninger 43. 
Guidance by the Commission and regulatory issues Guidance by the Commission 43.
Direktoratet for regnskabsafslutning kontrollerer og reviderer udgifterne og plžgger medlemsstaterne finansielle sanktioner i forbindelse med proceduren for regnskabsafslutning. 
The Clearance-of-Accounts Directorate is responsible for control and audit of expenditure and for imposing financial sanctions on Member States in the context of the clearance-of-accounts procedure.
Denne enhed forvalter og administrerer ogs IFKS, forbereder žndringer til forordningerne og udarbejder vejledninger til medlemsstaterne. Der er imidlertid kun afsat forholdsvis f ressourcer til sidstnžvnte opgave, og da enheden i forbindelse med regnskabsafslutningsarbejdet har koncentreret indsatsen om at undersżge medlemsstaternes forvaltning, har arbejdet med at udarbejde retningslinjer for IFKS og vejlede medlemsstaterne om systemets gennemfżrelse ikke vžret prioriteret hżjt nok af Kommissionens tjenester. 
It is also responsible for the management and administration of IACS, organising changes to the Regulations and issu-ingguidancetoMemberStates.However,relativelyfewresources have been allocated to this latter role and by concentrating on assessing the performance of Member States in the context of the clearance-of-accounts procedure, insufficient attention has been given by the Commission services to the role of setting IACS policy and guiding Member States in its implementation.
1 () De nationale databaser for kvžg i de żvrige medlemsstater (Belgien, Danmark, Luxembourg, Nederlandene, Żstrig, Finland, Sverige og Nordirland i Det Forenede Kongerige) var blevet anerkendt som ope-2 rationelle. () I Luxembourgs tilfžlde blev databasen til identifikation og registrering af kvžg anerkendt som fuldt operationel den 19. maj 1999, men efter et kontrolbesżg i maj 2000 udtrykte direktoratet for regnskabsafslutning tvivl om, hvorvidt databasen opfyldte betingelserne for anerkendelse. 
1 () For the other Member States (Belgium, Denmark, Luxembourg, the Netherlands, Austria, Finland, Sweden and the region of Northern Ireland of the United Kingdom), the operational character of the national 2 database for bovine animals has been recognised. () In the case of Luxembourg, while the bovine identification and registration database was approved as being fully operational on 19 May 1999, the auditors noted that, following a visit in May 2000, the Clearance-of-Accounts Directorate doubted whether the database complied with the conditions of approval.
Selv p omrder, hvor Kommissionen har udarbejdet en ržkke fortolkninger og anbefalinger, er der stadig forskellige praksis i medlemsstaterne. 
Even in areas where the Commission has issued a number of interpretations and recommendations, there are still different practices in the Member States.
Det gžlder for eksempel p fżlgende omrder: a) De tolerancer, som anvendes ved opmling af arealer i forbindelse med kontrolbesżg p stedet Ń og som har afgżrende betydning for, om der plžgges sanktioner eller ej (jf. tabel 3). 
For example: (a) the tolerances used in measuring areas during on-the-spot inspections - a key factor in determining whether to impose sanctions or not (see Table 3).
Retten har allerede omtalt dette problem i rsberetningen for 1999 (3). 
This problem has already been referred to by the Court in its 1999 Annual Report (3).
Retten har allerede omtalt dette problem i rsberetningen for 1999 (3); Kommissionen behandlede problemet i 2000 (7). b) Definition af arealer, der er stżtteberettigede til udtagning (8). 
This problem was referred to by the Court in its 1999 Annual Report (3).
Kommissionen afskaffede denne betingelse for stżtteberettigelse med virkning fra produktionsret 2001/02. 
The Commission abolished this eligibility criterion with effect from the 2001/02 marketing year; (3) Paragraphs 2.36 and 2.37 of the Court of Auditors Annual Report 4 concerning the financial year 1999 (OJ C 342, 1.12.2000).
(5) DOC VI/8388/94 Rev. 6 af 17.12.1999. () Kommissionen har adskillige gange udarbejdet retningslinjer for, hvad medlemsstaterne skal betragte som indlysende fejl. 
VI/8388/94 rev. 6, 17.12.1999. () The Commission has issued several guidelines to Member States on what constitutes an obvious error.
Kommissionens arbejdsdokument VI/646/96 af 27.2.1996 finder anvendelse p stżtteansżgninger for 1998, og her nžvnes blandt andet forhold som ufuldstžndige oplysninger, additionsfejl, angivelse af en mark to gange 6 i samme ansżgning og ombytning af identifikationsnumre. () I artikel 6, stk. 7, i Kommissionens forordning (EŻF) nr. 3887/92 (som žndret) bestemmes det, at en marks samlede areal kan tages i betragtning, hvis marken fuldt ud anvendes efter de sždvanlige normer i den pgžldende medlemsstat eller region, og at det faktisk dyrkede areal 7 skal tages i betragtning i andre tilfžlde. () Kommissionens forordning (EF) nr. 
VI/646/96 of 27 February 1996 applied for 1998 aid applications, and included such cases as incomplete information, errors in addition, a parcel listed twice in the 6 same application, and reversal of identification numbers. () Article 6(7) of Commission Regulation (EEC) No 3887/92 (as amended) provides that the total area of an agricultural parcel may be taken into account provided that it is fully utilised according to the customary standards of the Member State or region concerned, and that in other 7 casestheareaactuallyutilisedshallbetakenintoaccount. () Commission Regulation (EC) No 2721/2000 of 13 December 2000 (OJ L 314, 14.12.2000, p.
8) om žndring af artikel 6, stk. 7, i for-8 ordning (EF) nr. 3887/92. () Domstolens dom i sag C-372/98 af 12. oktober 2000 om, hvorvidt Det Forenede Kongerige havde anlagt en for streng fortolkning af bestemmelsen i artikel 2 i forordning (EF) nr. 
8), amending Article 6(7) of Regulation 8 (EEC) No 3887/92. () Court Case C-372/98 of 12 October 2000 on whether the United Kingdom has interpreted too restrictively the requirement under Article 2 of Regulation (EC) No 762/94 that, in order to be eligible for set-aside, a harvested crop must have been planted in the previous campaign.
Det Forenede Kongerige havde udlagt dette sledes, at arealer, hvor der var dyrket gržs til ensi-lage, ikke var stżtteberettigede, hvorimod andre medlemsstater Ń og Kommissionens tjenester Ń mente, at sdanne arealer var stżtteberettigede. 
The United Kingdom had interpreted this as meaning that grass silage was not eligible, whereas other Member States, and the Commission services, treated such land as eligible.
(2) Udstyrets tolerance. 
(2) Tolerance of the equipment.
Kilde: Medlemsstaternes dokumentation. 
Source: Member States documentation.
Reglerne er komplicerede, og der blev konstateret mange forskellige praksis i de besżgte medlemsstater. 
The rules are complicated and many different practices were found in the Member States visited.
P andre omrder er der forskellige praksis i medlemsstaterne, selv om forordningerne er tilstržkkeligt klare. 
In other areas, even if the Regulations are sufficiently clear, practices in Member States differ.
P omrdet flytning af kvžg mellem medlemsstaterne har Kommissionen ikke truffet tilstržkkelige foranstaltninger til at sikre, at medlemsstaterne samarbejder i overensstemmelse med artikel 15 i forordning (EŻF) nr. 3887/92 (jf. punkt 71.b)). 
Regarding the movements of bovine animals between Member States, the Commission has not taken adequate measures to assure that the Member States cooperate under Article 15 of Regulation (EEC) No 3887/92 (see paragraph 71(b)).
Forordningsspżrgsml 48. 
Regulatory issues 48.
En af forordningernes vžsentligste betingelser for, at et areal er berettiget til arealstżtte, er, at det blev anvendt til agerdyrkning pr. 31. december 1991 (1). 
One of the main regulatory conditions for eligibility for area aid is that land was used for arable farming at 31 December 1991 (1).
Denne betingelse gžlder endog for de tre medlemsstater, der tiltrdte EU i 1995. 
Even for the three Member States joining the EU in 1995, this condition is applicable.
Det er fastsat i reglerne for udtagning af agerjord, som er en af de grundlžggende forudsžtninger for tildeling af arealstżtte, at de udtagne arealer i to r forud for ansżgningen skal have vžret dyrket af ansżgeren (2). 
The rules for the setting-aside of agricultural land, one of the fundamental conditions for the granting of area aid, stipulated that, to be considered, the set-aside areas must have been cultivated by the applicant during the two years preceding the application (2).
762/ 94 af 6. april 1994 om gennemfżrelsesbestemmelser til Rdets forordning (EŻF) nr. 1765/92 for s vidt angr jordudtagning (EFT L 90 af 7.4.1994, s. 8). fede reglen om, at den pligtige jordudtagning skulle ske inden for omdriften. 
This condition was difficult to check and lost its relevance 1 (2) Article 9 of Council Regulation (EEC) No 1765/92. () Article 3(4), first indent, of Commission Regulation (EC) No 762/94 of 6 April 1994 laying down detailed rules for the implementation of Council Regulation (EEC) No 1765/92 with regard to the set-aside scheme, (OJ L 90, 7.4.1994, p. 8). after the abandonment, in 1996, of the compulsory rotation rule for set-aside.
Der kunne kun foretages effektiv kontrol af, om betingelsen blev overholdt, hvis medlemsstaterne udarbejdede et sžrligt kontrolprogram. 
To carry out effective controls, the Member States would have had to have drawn up a special control programme.
Det gjorde Tyskland, men Spanien, Frankrig og Portugal gjorde ikke. 
While Germany developed such a programme, Spain, France and Portugal did not.
I september 1998 forsżgte Kommissionen at forenkle fžllesskabsreglerne ved helt at ophžve torsreglen, men den angav ikke, fra hvilket r denne žndring skulle gžlde (3). 
InSeptember1998,inanattempttosimplifytheCommu-nity rules, the Ôtwo yearsŐ criterion was dropped but without indicating from which year this amendment would apply(3).
I november 1998 udstedte Kommissionen en ny forordning, hvori det blev fastsat, at žndringen skulle gžlde for jordudtagning i produktionsret 1999/2000 og efterfżlgende produktionsr (4). 
In November 1998, a new Regulation was issued which specified that the abolition of this criterion was to apply to areas set aside during the 1999/2000 and subsequent agricultural years (4).
P baggrund af denne pržcisering fastholdt Tyskland denne kontrol i produktionsret 1998/99, mens Spanien, Frankrig og Portugal undlod at foretage kontrol med henvisning til retsprincippet om, at strengere regler ikke m anvendes med tilbagevirkende kraft. 
Following this clarification, Germany retained this check for the 1998/99 agricultural year while Spain, France and Portugal did not consider it on account of the legal principle that stricter rules may not be applied retroactively.
I henhold til markedsforordningerne om oksekżd (5) betales ammekopržmier ikke for de enkelte dyr, men med det forml at opretholde en besžtning p et bestemt antal ammekżer. 
Under the beef and veal Market Regulations (5), suckler cow premiums are paid not on the basis of individual animals, but for the maintenance of a herd of a specific number of suckler cows.
IFKS-forordningerne foreskriver imidlertid detaljeret kontrol af alle kreaturer, og ikke kun kontrol af besžtninger (jf. punkt 27). 
However IACS Regulations require detailed checks for all bovine animals, and not just at herd level (see paragraph 27).
Spanien, Frankrig og Det Forenede Kongerige foretager ikke tilstržkkelig krydskontrol af de ammekżer, der er sżgt om pržmie for, og begrunder dette med, at der i henhold til markedsforordningerne ydes stżtte for besžtningen og ikke for de enkelte dyr. 
Spain, France and the United Kingdom do not make adequate cross-checks on individual suckler cows applied for, claiming that the Market Regulation provides aids for the herd and not for individual animals. However inadequate cross-checks increase the risk of overpayments.
For arealstżttens vedkommende beregnes fejlprocenten efter kontrol p stedet ved, at den konstaterede afvigelse divideres med hele det anmeldte areal og ikke med den kontrollerede stikprżves areal. 
In the case of area aid, the calculation of the rate of error after an on-the-spot check is carried out by dividing the discrepancy found by the total area declared and not by the area of the sample checked.
Efter denne metode minimeres afvigelserne, og dermed reduceres sanktionerne. 
This method minimises anomalies and thus reduces penalties.
Effekten var sžrlig stor i Frankrig, hvor man ikke systematisk udtog en stżrre stikprżve af marker til kontrol, nr der blev konstateret afvigelser. 
The impact of this method is all the greater in France, where the sample of parcels to be controlled was not systematically increased if anomalies were found.
I 2000 indfżrte Kommissionen klare regler om, at stikprżvens omfang skal żges, nr der afslżres fejl (6). 
In 2000, the Commission introduced clear rules to increase the sample to be checked when errors are found (6).
(3) 4 () 5 ( ) 6 () Kommissionens forordning (EF) nr. 1981/98 af 17. september 1998 om žndring af forordning (EF) nr. 
(3) Commission Regulation (EC) No 1981/98 of 17 September 1998 4 amending Regulation (EC) No 762/94, (OJ L 256, 18.9.1998, p.
8). Kommissionens forordning (EF) nr. 2490/98 af 18. november 1998 om žndring af forordning (EF) nr. 
8). () Commission Regulation (EC) No 2490/98 of 18 November amend-5 ing Regulation (EC) No 1981/98, (OJ L 309, 19.11.1998, p.
27). Reformer gennemfżrt forud for Agenda 2000: Artikel 4, litra d), i Rdets forordning (EŻF) nr. 805/68 (som žndret) af 27. juni 1968 om den fžlles markedsordning for oksekżd (EFT L 148 af 28.6.1968, s. 
27). () Pre-Agenda 2000 reforms: Article 4(d) of Council Regulation (EEC) No 805/68 (as amended) of 27 June 1968 on the common organisation of the market in beef and veal (OJ L 148, 28.6.1968 p.
24); og reformer gennemfżrt efter Agenda 2000: Artikel 6 i Rdets forordning (EF) nr. 1254/99 af 17. maj 1999 om den fžlles markedsordning for oksekżd (EFT L 160 af 26.6.1999, s. 
24); and post-Agenda 2000 reforms: Article 6 of Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the 6 market in beef and veal (OJ L 160, 26.6.1999, p.
21). Kommissionens forordning (EF) nr. 2801/1999 af 21. december 1999 (EFT L 340 af 31.12.1999, s. 
21). () Commission Regulation (EC) No 2801/1999 of 21 December 1999 (OJ L 340, 31.12.1999, p.
C 214/20 DA De Europžiske Fžllesskabers Tidende 31.7.2001 53. 
C 214/20 EN Official Journal of the European Communities 31.7.2001 53.
Landbrugere kan udelukkes fra arealstżtteordninger eller husdyrstżtteordninger i to r, hvis de forsžtligt indgiver urigtige anmeldelser (jf. bilaget). 
Farmers can be excluded from area aid or animal aid schemes for two years if they intentionally make a false declaration (see the Annex).
Landbrugere, der ansżger om arealstżtte, kan imidlertid undg denne sanktion, hvis de sżrger for at lade deres arealer indg i andre landbrugeres ansżgninger for de pgžldende r, for selve markerne er ikke udelukket fra stżtte. 
However area aid farmers may escape this sanction if they makeanarrangementtoincludetheseareasinanotherfarmerŐs aid application for the years concerned, as the agricultural parcels themselves are not blocked for payment.
I bedste fald forsżger landbrugerne p denne mde at omg bestemmelserne om IFKS-sanktioner, i vžrste fald forsżger de at beg svig. 
In doing so, farmers are at best attempting to circumvent IACS sanctions provisions, and are at worst attempting to defraud.
Ledelsesinformation 54. 
Management information 54.
Mžngden og kvaliteten af medlemsstaternes oplysninger bżr forbedres (jf. punkt 39). 
The extent and quality of the information provided by the Member States needs to be improved (see paragraph 39).
Kommissionen bżr fortsat arbejde p at forbedre og evaluere disse oplysninger, s den bedre kan fżre tilsyn med medlemsstaternes gennemfżrelse af IFKS. 
The Commission should continue its efforts to improve and evaluate this information, to better manage the Member StatesŐ implementation of IACS.
Under revisionen konstaterede Retten fżlgende: a) Medlemsstaterne indsendte ikke systematisk oplysninger om de foranstaltninger, de havde truffet for at gennemfżre IFKS, og Kommissionen havde heller ikke anmodet om dem. 
During the audit the Court found that: (a) the information on measures taken to implement IACS was neither systematically provided by the Member States, nor sought by the Commission.
Medlemsstaternes forpligtelse til at indsende oplysninger blev i 2000 pržciseret i en forordning (1). b) Markedsenheden for oksekżd anvender statistikkerne om oksekżdspržmier i forbindelse med den generelle undersżgelse af markedssituationen og som grundlag for kontrol af, at betalingerne ikke overstiger de fastsatte lofter. 
The Member StatesŐ obligations to provide information were reinforced by regulation from 2000 (1); (b) the statistics on bovine premiums are used by the beef market section as part of its general review of the market situation, and to check that payments have not been made in excess of animal ceilings.