natgillin/translations-raw huggingface dataset:
78 Fælles erklæring fra Rådet og repræsentanterne for medlemsstaternes regeringer, forsamlet i Rådet, Europa-Parlamentet og Kommissionen: Den nye europæiske konsensus om udvikling "Vores verden, vores værdighed, vores fremtid" 2017/C 210/01, juni 2017. 
78 European Parliament, Council, Commission, Joint statement by the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission: The New European Consensus on Development, Our world, our dignity our future, 2017/C 210/01,June 2017.
79 Kommissionens arbejdsdokument, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Bruxelles, oktober 2018. 
79 Commission, Staff Working Document, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Brussels, October 2018.
80 Kommissionens arbejdsdokument, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Bruxelles, oktober 2018. 
80 Commission, Staff Working Document, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Brussels, October 2018.
81 Eurostat, Sustainable Development in the European Union - Monitoring report on progress towards the SDGs in an EU context, 2018-udgave: https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656. 
81 Eurostat, Sustainable Development in the European Union -: Monitoring report on progress towards the SDGs in an EU context – 2018 editions: https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656.
82 Europa-Parlamentets beslutning af 14. marts 2019 om den årlige strategiske rapport om gennemførelsen og opfyldelsen af de bæredygtige udviklingsmål (2018/2279(INI)). 
82 European Parliament Resolution of 14 March 2019 on the Annual strategic report on the implementation and delivery of the Sustainable Development Goals (SDGs) (2018/2279(INI)).
83 Revisionsrettens særberetning nr. 33/2018 "Bekæmpelse af ørkendannelse i EU: En stigende trussel, der kræver en større indsats". 
83 European Court of Auditors, Special Report 33/2018, Combating desertification in the EU: a growing threat in need of more action, 2018.
84 Eurostat, EU SDG Indicator set 2019, Result of the review in preparation of the 2019 edition of the EU SDG monitoring report, endelig version af 8.1.2019. 
84 Eurostat, EU SDG Indicator set 2019, Result of the review in preparation of the 2019 edition of the EU SDG monitoring report, Final version of 08/01/2019.
85 Det Europæiske Økonomiske og Sociale Udvalg, Study on Exposing EU policy gaps to address the Sustainable Development Goals, 2019. 
85 European Economic and Social Committee, Study on Exposing EU policy gaps to address the Sustainable Development Goals, 2019.
86 Europa-Kommissionen, Køreplan for omstilling til en konkurrencedygtig lavemissionsøkonomi i 2050, KOM(2011) 112 endelig af 8.3.2011. "For at holde temperaturstigningen under 2 °C bekræftede Det Europæiske Råd i februar 2011 EU-målet om at reducere udledningerne af drivhusgas med 80-95 % frem til 2050 i forhold til 1990". 
86 European Commission, A roadmap for moving to a competitive low-carbon economy in 2050, COM(2011) 112 final, 8 March 2011 ‘: “In order to keep climate change below 2oC, the European Council reconfirmed in February 2011 the EU objective of reducing greenhouse gas emissions by 80-95 % by 2050 compared to 1990”.
87 Revisionsrettens særberetning nr. 24/2018 "Demonstration af CO2-opsamling og - lagring og innovative vedvarende energikilder i kommerciel skala i EU: De ønskede fremskridt er ikke opnået i det seneste årti". 
87 European Court of Auditors, Special Report 24/2018: Demonstrating carbon capture and storage and innovative renewables at commercial scale in the EU: intended progress not achieved in the past decade, 2018; European Court of Auditors Landscape Review on EU action on energy and climate, 2017.
54 88 Eurostat, Sustainable development in the European Union - Monitoring report on progress towards the SDGs in an EU context, 2018-udgave https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656. 
52 88 Eurostat, Sustainable development in the European Union – Monitoring report on progress towards the SDGs in an EU context – 2018 edition. https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656.
89 Sammen med EU's 2019-rapport om udviklingsvenlig politikkohærens og det omtalte oplæg. 
89 Together with the 2019 EU report on Policy Coherence for Development and the reflection paper.
91 Den Europæiske Investeringsbank, Activity Report, 2007. 
91 European Investment Bank, Activity Report, 2007.
92 Den Europæiske Investeringsbank-Gruppe, Corporate Responsibility Developments in 2007, 2007. 
92 European Investment Bank Group, Corporate Responsibility Developments in 2007, 2007.
93 Den Europæiske Investeringsbank-Gruppe, Corporate Responsibility Developments in 2008, 2007. 
93 European Investment Bank Group, Corporate Responsibility Developments in 2008, 2007.
94 Den Europæiske Investeringsbank-Gruppe, Sustainability Report, 2018. 
94 European Investment Bank Group, Sustainability Report, 2018.
95 Vurdering og styring af miljømæssige og sociale indvirkninger og risici; forureningsforebyggelse og -bekæmpelse; biodiversitet og økosystemer; klimarelaterede standarder; kulturarv; ufrivillig genbosættelse; sårbare gruppers rettigheder og interesser; arbejdsstandarder; arbejdsmiljø og folkesundhed; sikkerhed; inddragelse af interessenter. 
95 Assessment and management of environmental and social impacts and risks; pollution prevention and abatement; biodiversity and ecosystems; climate-related standards; cultural heritage; involuntary resettlement; rights and interests of vulnerable groups; labour standards; occupational and public health; safety and security; stakeholder engagement.
96 Den Europæiske Revisionsret, Sammendrag af resultaterne af Revisionsrettens årlige revision af EU's agenturer og andre organer for regnskabsåret 2016 (2017/C 417/01), 2017, s. 
96 European Court of Auditors, Summary of the results of the ECA’s annual audits of the European Agencies and other bodies for the financial year 2016 (2017/C 417/01), 2017, p.
97 Den Europæiske Revisionsret, Årsberetning om EU-agenturerne for regnskabsåret 2017, 2018. 
97 European Court of Auditors, Annual Report on the European Agencies for the financial year 2017, 2018.
98 Direktiv 2014/95/EU indeholder bestemmelser om store virksomheders offentliggørelse af ikkefinansielle oplysninger og oplysninger om mangfoldighed. 
98 Directive 2014/95/EU lays down the rules on disclosure of non-financial and diversity information by large companies.
99 Den Europæiske Ombudsmand, Tjenesten for EU's Optræden Udadtil og Den Europæiske Tilsynsførende for Databeskyttelse har endnu ikke implementeret EMAS. 
99 The European Ombudsman, European External Action Service and the European Data Protection Service have not yet implemented EMAS.
101 INTOSAI WGEA, Sustainability Reporting: Concepts, Frameworks and the Role of Supreme Audit Institutions, June 2013. 
101 INTOSAIWGEA,SustainabilityReporting:Concepts,FrameworksandtheRoleofSupreme Audit Institutions, June 2013.
103 GRI, CSR Europe, Accountancy Europe, Member State Implementation of Directive 2014/95/EU, (2017). 
103 GRI,CSREurope,AccountancyEurope,MemberStateImplementationofDirective 2014/95/EU, 2017.
55 104 Extended External Reporting (EER), Assurance, IAASB Consultation Paper, februar 2019. 
104 ExtendedExternalReporting(EER),Assurance,IAASBConsultationPaper,February2019.
105 International standard om erklæringsopgaver med sikkerhed (ISAE) 3000, ændret, Andre erklæringsopgaver med sikkerhed end revision eller review af historiske finansielle oplysninger, 2013. 
105 InternationalStandardonAssuranceEngagements(ISAE)3000Revised,Assurance Engagements Other than Audits or Reviews of Historical Financial Information, 2013.
33/2018 "Bekæmpelse af ørkendannelse i EU: En stigende trussel, der kræver en større indsats". 
107 EuropeanCourtofAuditors,SpecialReport33/2018,CombatingdesertificationintheEU:a growing threat in need of more action, 2018.
109 Algemene Rekenkamer, brev af 13. september 2017 fra den nederlandske revisionsret til Andetkammeret om regeringens forberedelser med henblik på at nå målene for bæredygtig udvikling, 2017. 
109 AlgemeneRekenkamer,Letterof13September2017fromtheNetherlandsCourtofAudit to the House of Representatives of the States General on the government’s preparations aimed at achieving the Sustainable Development Goals, 2017.
110 NIK, Performance Audit Report on Preparedness for Implementation of the 2030 Agenda Sustainable Development Goals in Poland, 2018. 
110 NIK,PerformanceAuditReportonPreparednessforImplementationofthe2030Agenda Sustainable Development Goals in Poland, 2018.
111 R. Downes, D. Moretti, S. Nicol, Budgeting and Performance in the European Union: A review in the context of EU Budget Focused on Results, Public Governance Directorate, OECD, 2017. 
111 R.Downes,D.Moretti,SNicol,BudgetingandPerformanceintheEuropeanUnion:Areview in the context of EU Budget Focused on Results, Public Governance Directorate, OECD, 2017.
Holdet bag Revisionsrettens kortfattede sagsgennemgang "Bæredygtighedsrapportering: Status i EU's institutioner og agenturer" er vedtaget af Afdeling V - Finansiering og forvaltning af EU, der ledes af Lazaros S. Lazarou, medlem af Revisionsretten. 
ECA team This ECA’s Rapid Case Review - Reporting on sustainability: a stocktake of EU Institutions and Agencies was adopted by Chamber V Financing and administration of the EU, headed by ECA Member Lazaros S. Lazarou.
Arbejdet blev ledet af Eva Lindström, medlem af Revisionsretten, med støtte fra kabinetschef Katharina Bryan, ledende administrator Judit Oroszki, opgaveansvarlig Josef Edelmann samt Marilena-Elena Friguras, Vivi Niemenmaa og Laura Kaspar. 
The task was led by ECA Member Eva Lindström, supported by Katharina Bryan, Head of Private Office; Judit Oroszki, Principal Manager; Josef Edelmann, Head of Task; Marilena-Elena Friguras, Vivi Niemenmaa and Laura Kaspar.
Michael Pyper ydede sproglig støtte. 
Michael Pyper provided linguistic support.
Fra venstre til højre: Katharina Bryan, Vivi Niemenmaa, Judit Oroszki, Josef Edelmann, Eva Lindström, Laura Kaspar, Valérie Tempez-Erasmi, Marilena-Elena Friguras. 
From left to right: Katharina Bryan, Vivi Niemenmaa, Judit Oroszki, Josef Edelmann, Eva Lindström, Laura Kaspar, Valérie Tempez-Erasmi, Marilena-Elena Friguras.
Den Europæiske Union og dens medlemsstater har forpligtet sig til at gennemføre 2030-dagsordenen og de 17 mål for bæredygtig udvikling (SDG'erne). 
The European Union (EU) and its Member States are committed to implement the 2030 Agenda and the 17 Sustainable Development Goals (SDGs).
I denne gennemgang gøres der status over SDG-og bæredygtighedsrapporteringen på EU-niveau og i de enkelte EU-institutioner og -agenturer. 
This review takes stock of the status of reporting on the achievement of the SDGs and sustainability at EU level and reporting by individual EU institutions and agencies.
Ved bæredygtighedsrapportering forstås, at en organisation måler, offentliggør og over for interne og eksterne interessenter står til regnskab for sin organisatoriske performance med hensyn til at opfylde målet om bæredygtig udvikling. 
Sustainability reporting is the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational performance towards the goal of sustainable development.
Organisationen rapporterer bl.a. om, hvordan den tager hensyn til bæredygtighedsspørgsmål i sine aktiviteter, og om sine miljømæssige, sociale og økonomiske virkninger. 
It covers how an organisation considers sustainability issues in its operations, and on its environmental, social and economic impacts.
Denne gennemgang afslører, at Kommissionen ikke rapporterer om EU-budgettets eller EU-politikkernes bidrag til at opfylde SDG'erne. 
This review reveals that the Commission does not report on the contribution of the EU budget or EU policy to achieving the SDGs.
I øjeblikket er bæredygtighedsrapportering imidlertid ikke integreret i Kommissionens performanceramme, og de nødvendige forudsætninger for en meningsfuld bæredygtighedsrapportering, f.eks. en langsigtet strategi, er stort set ikke på plads endnu. 
However, sustainability reporting is currently not integrated into the Commission’s performance framework and the necessary pre-requisites for meaningful sustainability reporting, such as a long-term strategy, are largely not yet in place.
På nuværende tidspunkt er der kun én EU-institution, Den Europæiske Investeringsbank, og ét EU-agentur, Den Europæiske Unions Kontor for Intellektuel Ejendomsret, der offentliggør bæredygtighedsrapporter. 
At present, one EU institution, the European Investment Bank, and one EU agency, the European Union Intellectual Property Office, publish sustainability reports.
Denne gennemgang er ikke en revision. 
This review is not an audit.
Den omhandler nye spørgsmål, fastslår faktiske forhold og er hovedsagelig baseret på offentligt tilgængelige oplysninger og tidligere udført arbejde. 
It concerns emerging issues, establishes facts, and is based mainly on publicly available information and previous work.
DEN EUROPÆISKE REVISIONSRET 12, rue Alcide De Gasperi 1615 Luxembourg LUXEMBOURG Tlf. +352 4398-1 Kontakt: eca.europa.eu/da/Pages/ContactForm.aspx Websted: eca.europa.eu Twitter: @EUAuditors © Den Europæiske Union, 2019. Tilladelse til at anvende eller gengive fotos eller andet materiale, hvortil Den Europæiske Union ikke har ophavsretten, skal indhentes direkte hos indehaveren af ophavsretten. 
EUROPEAN COURT OF AUDITORS 12, rue Alcide De Gasperi 1615 Luxembourg LUXEMBOURG Tel. +352 4398-1 Enquiries: eca.europa.eu/en/Pages/ContactForm.aspx Website: eca.europa.eu Twitter: @EUAuditors © European Union, 2019 For any use or reproduction of photos or other material that is not under the European Union copyright, permission must be sought directly from the copyright holders.
Kortfattet sagsgennemgang Momsgodtgørelse på samhørighedsområdet - en suboptimal anvendelse af EU-midler med risiko for fejl November 2018 DA 
Rapid case review VAT reimbursement in Cohesion - an error-prone and sub-optimal use of EU funds November 2018 EN
Indhold Indledning Hvad er moms, og hvordan fungerer den? 
Contents Introduction What is VAT and how does it work?
Punkt 01-02 03-05 06-09 10-22 12-13 14-18 19-22 23-32 23-26 27-32 Regler for støtteberettigelse af moms i forbindelse med samhørighedsudgifter Momsgodtgørelse: En hyppig kilde til fejl, inkonsekvens og suboptimal anvendelse af midler Kvantificerede fejl som skyldes godtgørelse af ikkestøtteberettiget moms Inkonsekvent behandling af moms som en støtteberettiget udgift Suboptimal anvendelse af EU-midler ved momsgodtgørelse til offentlige organer Kommissionens forsøg på at forbedre situationen Hvad der er sket indtil nu Hvad der kan ske i den kommende programmeringsperiode Glossar Holdet bag 2 
Eligibility rules for VAT in cohesion expenditure Reimbursement of VAT: A frequent source of errors, inconsistencies and sub-optimal use of funds Quantified errors due to the reimbursement of ineligible VAT Inconsistencies in the treatment of VAT as eligible expenditure Sub-optimal use of EU funds when reimbursing VAT to public bodies The commission’s attempts to improve the situation What has happened so far What could happen in the next programming period Glossary ECA team Paragraph 01-02 03-05 06-09 10-22 12-13 14-18 19-22 23-32 23-26 27-32 2
Indledning 01 I vores årsberetninger for 2015 og 2017 påpegede vi kompleksiteten i den måde, hvorpå merværdiafgift (moms) blev behandlet som en støtteberettiget omkostning på samhørighedsområdet, navnlig i forbindelse med offentlige organer1. 
Introduction 01 In our 2015 and 2017 annual reports, we highlighted the complexity of how value-added tax (VAT) was treated as an eligible cost in Cohesion, especially in the case of public bodies1.
Dette dokument giver yderligere oplysninger og supplerer dermed de bemærkninger og synspunkter, vi i vores udtalelse nr. 
This document provides additional information thus complementing the observations and the views we expressed in Opinion No 6/2018 on the Commission’s proposal for the future treatment of VAT in the Common Provision Regulation2.
På grundlag af vores analyse giver vi en oversigt over de vigtigste problemer, vi har konstateret med hensyn til moms: o o o de underliggende årsager til de kvantificerbare fejl, vi konstaterede den inkonsekvente behandling af moms den suboptimale anvendelse af EU-midler. 
Based on our analysis, we provide an overview of the main issues we found in relation with VAT: o o o the underlying reasons for the quantifiable errors we found; inconsistencies in the treatment of VAT and the sub-optimal use of EU funds.
3 1 Årsberetningen for regnskabsåret 2017, punkt 6.40-6.42, årsberetningen for regnskabsåret 2015, punkt6.31-6.35. 
3 1 Annual report concerning the financial year 2017, paragraphs 6.40 to 6.42; ECA (2016): Annual report concerning the financial year 2015, paragraphs 6.31 to 6.35.
2 Jf. punkt 87-89 i vores udtalelse nr. 6/2018. 
2 See paragraphs 87 to 89 of our Opinion No 6/2018.
Hvad er moms, og hvordan fungerer den? 
What is VAT and how does it work?
03 Moms er en indirekte afgift på forbruget af varer og tjenesteydelser og er underlagt regler fastsat på medlemsstatsplan. 
03 VAT is an indirect tax on the consumption of goods and services, and is governed by rules laid down at Member State level.
De normale momssatser i EU varierer fra 17 % i Luxembourg til 27 % i Ungarn. 
Standard VAT rates in the EU range from 17 % in Luxembourg to 27 % in Hungary.
For at sikre et vist niveau af harmonisering i hele EU fastsætter momsdirektivet fra 20063 et fælles momssystem, som medlemsstaterne er forpligtede til at integrere i deres nationale regler. 
To ensure a certain level of harmonisation across the EU, the VAT Directive of 20063 provides a common VAT system that Member States are required to build into their national rules.
04 En afgiftspligtig person4 skal opkræve moms på afgiftspligtige aktiviteter (salg) og overføre det opkrævede beløb til de nationale skattemyndigheder. 
04 A taxable person4 is required to charge VAT on its taxable activities (sales) and forward the amount it has collected to the national tax authority.
Den afgiftspligtige person kan derefter anmode om at få den moms tilbagebetalt, som vedkommende er blevet afkrævet for sine egne relevante køb af varer og tjenesteydelser. 
In turn, the taxable person can request a refund of the VAT already charged on its own related purchases of goods and services.
05 Når produktionen og/eller handelen er afsluttet, modtager statsbudgettet det samlede momsbeløb, der er indeholdt i den endelige pris. 
05 At the end of the production and/or trading process, the state budget receives the total amount of VAT present in the final price.
Slutforbrugeren, som ikke tilfører yderligere merværdi til produktet, har ikke ret til tilbagebetaling og betaler derfor i sidste ende fuld moms som del af den endelige pris for det købte produkt (jf. figur 1). 
The end consumer, who adds no additional value to the product, has no right to a refund and therefore ultimately bears the total cost of the VAT as part of the final price of the purchased product (see Figure 1).
4 3 4 Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem (EUT L 347 af 11.12.2006, s. 
4 3 4 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347/1, 11.12.2006).
Ved "afgiftspligtig person" forstås generelt enhver, der selvstændigt og uanset stedet udøver økonomisk virksomhed uanset formålet med eller resultatet af den pågældende virksomhed. 
In general, 'taxable person’ means any person who, independently,carries out in any place any economic activity, whatever the purpose or results of that activity.
Figur 1 - Sådan fungerer moms 5 Producenten leverer råvarer til fabrikanten Fabrikanten fremstiller en kaffemaskine Caféen køber kaffemaskinen Kunden nyder en kop kaffe • Pris150000 • Netto-• • • Pris244000 Netto-omkostninger 200 000 Moms44000 • Pris366000 • Netto-• • • Pris427000 Netto-omkostninger 350 000 Moms77000 omkostninger omkostninger 150 000 • Moms0 300 000 • Moms66000 Betalt: 44 000 Refusion: 0 44 000 Betaling til skattemyndighederne (normal momssats på 22 %) Betalt: 66 000 Refusion: 44 000 22 000 Betalt: 77 000 Refusion: 66 000 11 000 Skattemyndighederne modtager: Producent Fabrikant Café 44 000 22 000 11 000 I alt 77 000 Kilde: Den EuropæiskeRevisionsret. 
Figure 1 – How VAT works 5 Producers provide raw material to the manufacturer Manufacturer makes a coffee machine Café purchases the coffee machine Customers enjoy their cup of coffee • Price 150 000 • Netcost 150 000 • VAT 0 • • • Price 244 000 Netcost 200 000 VAT 44 000 • • • Price 366 000 Netcost 300 000 VAT 66 000 • Price 427 000 • Netcost 350 000 • VAT 77 000 Payment to the tax authority (standard VAT rate 22 %) Paid: 44 000 Refund: 0 44 000 Source: European Court of Auditors.
Regler for støtteberettigelse af moms i forbindelse med samhørighedsudgifter 06 EU's udgifter omfatter ofte støtte til omkostninger i forbindelse med køb af varer og tjenesteydelser. 
Eligibility rules for VAT in cohesion expenditure 06 EU spending often involves subsidising costs related to the purchase of goods or services.
Den dermed forbundne moms kan udgøre op til en femtedel af et projekts omkostninger (jf. punkt 03). 
The related VAT can account for up to one fifth of a project’s cost (see paragraph 03).
Det gør behandlingen af moms til et vigtigt emne i forbindelse med støtteberettigelsen af udgifter, der medfinansieres af EU-budgettet. 
This makes the treatment of VAT an important issue in the context of the eligibility of expenditure co-financed from the EU budget.
07 Samhørighedspolitikkens fonde godtgør udgifter for støttemodtagere, der overholder EU-reglerne og de nationale regler for støtteberettigelse. 
07 Cohesion policy funds reimburse expenditure to beneficiaries that comply with EU and national eligibility rules.
Moms er et af de få områder, hvor principperne for støtteberettigelse er fastsat på EU-plan. 
VAT is one of the few areas where eligibility principles are defined at EU level.
Disse regler er stort set ikke blevet ændret siden 20005. 
These rules have remained more or less unchanged since 20005.
I princippet er moms kun berettiget til medfinansiering, hvis den ikke er refusionsberettiget ifølge den nationale momslovgivning6. 
In principle, VAT is only eligible for co-financing if it is not recoverable under national VAT legislation6.
08 Ligesom forordningerne for de foregående programmeringsperioder bruger forordningen om fælles bestemmelser for 2014-2020 refusionsberettigelse som et støttekriterium. 
08 Similar to previous programming periods, the 2014-2020 Common Provision Regulation (CPR) uses the term ‘recoverable’ as an eligibility criterion.
Det betyder, at hvis støttemodtagerne kan få momsen refunderet, er den ikke en støtteberettiget omkostning, uanset om de faktisk får den refunderet eller ej. 
This means that where beneficiaries are able to recover VAT, it is not an eligible cost, irrespective of whether or not they actually recover the VAT expenditure.
For støttemodtagere, der ikke er afgiftspligtige personer og derfor ikke kan få momsen refunderet, er den derimod normalt en støtteberettiget omkostning. 
Consequently, for beneficiaries who are not VAT-taxable persons and therefore cannot recover VAT, such VAT would normally be an eligible cost.