natgillin/translations-raw huggingface dataset:
Disse tre tilbud skal vžre rimeligt sammenlignelige. 
These three offers should be reasonably comparable.
Denne ordning svarer imidlertid p ingen mde til offentligt udbud. 
However, this system is not in any way similar to public tendering.
I nogle tilfžlde kan det vžre vanskeligt at f fuldstžndigt sammenlignelige tilbud. 
In certain circumstances it might be difficult to obtain three entirely comparable offers.
F.eks. tržffes valget af maskiner ofte p grundlag af oplysninger om kvalitet og pris, som fs fra forskellige kilder (landbrugsudstillinger, regionale seminarer, direkte kontakt med leverandżrerne). 
For example the choice of machinery is often made on the basis of information regarding qualities and prices, which could be obtained from different sources (agricultural exhibitions, regional seminars, direct contacts with suppliers).
Andre forhold, der kan pvirke valget, er tidligere erfaringer med et bestemt mžrke, afstand til nžrmeste reparationsvžrksted eller servicestation, reaktionstid og pris p reservedele efter garantiperiodens udlżb. 
Other issues which could influence the choice are previous experiences gained with a particular make, distance to the closest point of repair or service, reaction time or the price of spare parts after the expiry of the warranty period.
Reglen med at forelžgge tre tilbud kan i nogen grad skaffe bevis for, at den endelige modtager har sżgt efter i hvert fald tre alternativer, som har vžret grundlag for det trufne valg. 
The rule of submitting three quotations can provide some evidence that the final beneficiaries have searched for at least three alternatives on the basis of which a choice has been made.
Omkostningsaspektet er kun et af de forhold, der skal tages i betragtning, nr spżrgsmlet om forsvarlig żkonomisk forvaltning skal vurderes. 
The cost element is only one of the factors to be taken into account in assessing sound financial management.
Svel de kżbte produkters og de ydede tjenesters kvalitet som spżrgsmlet om at opn de forventede resultater i forhold til omkostningerne indgr i denne analyse. 
Both the quality of the goods purchased and the services provided, and securing the results expected in terms of the costs borne form part of this analysis.
Kommissionen mener, at en fyldestgżrende eftersalgsservice, skżnt den ikke selv indgr i medfinansieringen, bidrager til investeringens bžredygtighed og er en acceptabel begrundelse for valg af leverandżr. 
The CommissionŐs opinion is that the provision of an adequate after-sales service, even though it cannot be part-financed, increases the life of the investment financed and is an acceptable justification for the choice of supplier.
For de private modtageres vedkommende mener Kommissionen, at det forhold, at de selv skal afholde en del af investeringen sammen med ordningen med de tre pristilbud, bidrager til at opfylde kriterierne for żkonomi og omkostningseffektivitet. 
In the case of private beneficiaries, the Commission considers that, in addition to the three prices system, the fact that the beneficiaries have to bear part of the investment also helps meet the criteria of economy and cost/efficiency.
C 295/30 DA Den Europžiske Unions Tidende 30.11.2004 Revisionsrettens konstateringer drejer sig ikke om, hvorvidt fakturaer, som er sat for hżjt, dvs. en faktura, hvis pris er overdrevet i forhold til vžrdien af det pgžldende produkt eller den pgžldende tjenesteydelse, kan antages, hvad der heller ikke er tilfžldet her. 
C 295/30 EN Official Journal of the European Union 30.11.2004 The CourtŐs findings do not concern the acceptability of excessive invoices, i.e. an invoice where the price paid is excessive in terms of the value of the goods or service provided, which is not the case in this instance.
Kommissionens overensstemmelseskontrol har vist, at der i hvert fald til en vis grad sammenlignes med referencepriserne i Bulgarien, Letland, Slovenien og Den Tjekkiske Republik. 
Conformity audits undertaken by the Commission revealed that comparison to reference prices is done, at least to some extent, in Bulgaria, Latvia, Slovenia and the Czech Republic.
I de lande, hvor dette ikke er tilfžldet, har Kommissionen fremsat de relevante henstillinger. 
In countries where this was not done, the Commission has made appropriate recommendations.
Tilbudene behżver ikke at vžre fuldstžndig sammenlignelige ved privat kżb. 
Offers do not need to be entirely comparable under private purchasing.
Det betyder ikke, at de er af ringe vžrdi. 
This does not mean that they are of little value.
Alligevel er Kommissionen enig med Revisionsretten i, at en begrundelse altid bżr forelžgges og gennemgs, hvis modtageren ikke vžlger det billigste tilbud. 
Nevertheless, the Commission agrees with the Court that a justification should always be received and examined if the beneficiary does not select the cheapest offer.
I de tilfžlde, hvor denne procedure ikke er blevet helt eller effektivt indfżrt, er der blevet fremsat henstillinger om forbedring. 
In the cases where this procedure was not found to be fully or effectively in place recommendations for improvement have been made.
Kommissionen har imidlertid i de fleste tilfžlde fet bekržftelse p, at der blev givet en begrundelse, hvis det billigste tilbud ikke blev valgt. 
However, in most cases the Commission has obtained evidence that justifications are given if the cheapest offer is not chosen.
Den vil anbefale, at dette gżres systematisk af Sapard. 
It will recommend that this is done by Sapard systematically.
I Bulgarien har revisionen pvist et enkelt tilfžlde, hvor generalomkostningerne var over 10 000 EUR, uden at der forel tre tilbud. 
In Bulgaria, the Court has identified one case where the general costs exceeded EUR 10 000 without three offers.
Som tidligere nžvnt skal dette tilfžlde undersżges i forbindelse med regnskabsafslutningsproceduren. 
As stated above, this case is subject to examination under the clearance of accounts procedure.
Efter indgende undersżgelse af betalingerne i otte Sapard-lande har Kommissionen ikke hidtil kunnet pvise omfattende svigt i SapardŐs kontrol-og overvgningssystem. 
On the basis of its detailed examination of payments in eight Sapard countries so far, the Commission did not find widespread failures of the Sapard control and management system.
Skżnt det vigtigste indhold i Kommissionens forslag til Sapard-forordningen, forordning (EF) nr. 
While the main elements of the CommissionŐs proposal on the Sapard Regulation (EC) No 1268/1999 were maintained, the text of the proposal was subject to ongoing discussions (including discussions on budget headings) until the final stage of adoption of the Sapard Regulation.
Selv om Kommissionen ikke formelt har foretaget en sdan analyse, har den aktivt overvget udfżrelsesprocessen og rdgivet de relevante kontorer i Sapard-landene. 
Although the Commission did not formally prepare such an analysis, it actively monitored the implementation process and provided advice to the relevant agencies in the Sapard Countries.
Kommissionen har ved flere lejligheder, p seminarer og mżder eller ved breve, som det nu var mest praktisk, tilrdet Sapard-landene at undg unżdvendige administrative procedurer, der ikke forlanges i FFA. 
The Commission has, on various occasions, advised Sapard countries to avoid unnecessary administrative procedures not required by the MAFA, where appropriate via seminars, meetings or letters.
Ń Kommissionen er enig i udtalelsen og mener, at den fżlger denne fremgangsmde i den udstržkning, det er muligt p baggrund af retsgrundlagets udarbejdelse og vedtagelse. 
Ń The Commission agrees with the statement and believes it does follow this approach to the extent possible in the light of the development in the adoption of the legal basis.
Ń Kommissionen indrżmmer, at en sdan analyse kan vžre nyttig, hvis noget lignende skal ske i fremtiden. 
Ń The Commission agrees that such an analysis could be useful if similar exercises were to be prepared in the future.
Kommissionen mener, at den har afsat et tilstržkkeligt antal kvalificerede ansatte bde til Sapard-afdelingen og til de tjenester, der skal st for tilsynet med godkendelsesprocessen og udfżre revisioner, til at sikre tilstržkkelig overvgning og żkonomisk styring og kontrol med anvendelsen af Fžllesskabets midler i Sapard-landene. 
The Commission considers that it has allocated a sufficient number of qualified staff, in the Sapard Unit as well as in the services responsible for overseeing the accreditation process and carrying out audits, to ensure proper monitoring and financial management and control of the use of Community funds in the Sapard countries.
Kommissionen har konsekvent givet Sapard-landene rd og vejledning. 
The Commission has consistently provided guidance and advice to the Sapard countries.
Disse aktiviteter er beskrevet i enkeltheder i Kommissionens rlige Sapard-rapporter fra 2000-2002. 
These actions have been described in detail in the CommissionŐs Sapard annual reports for 2000 to 2002.
Ń Kommissionen mener, at den har truffet alle rimelige foranstaltninger for at fremme den bedste praksis ved, nr det var hensigtsmžssigt, at give alle landene rd om bestemte forhold og ved at tage kontakt med hvert enkelt land gennem breve og p seminarer og bilaterale mżder Ń sledes som det fremgr af Kommissionens rlige rapporter. 
Ń The Commission is of the opinion that it has taken all reasonable steps to encourage best practice by providing advice to all countries, where appropriate, on specific issues raised and by liaison with each country via letters, seminars and bilateral meetings, as evidenced in the CommissionŐs annual reports.
Budgettet for de fżrste tre r byggede p de mest plidelige oplysninger, som kunne fs p dette tidspunkt, men de var begržnsede. 
The budgets for the first three years were based on the most reliable, but limited, information available at the time.
Kommissionen gentager i denne sammenhžng sine bemžrkninger til punkt 2.39 i Revisionsrettens rsberetning for 2002, hvori underudnyttelsen af budgettet begrundes. 
In this context the Commission reiterates its remarks to point 2.39 of the CourtŐs Annual Report for 2002, in which the reasons for the under-utilisation of the budgets are stated.
En af grundene til, at budgettet ikke blev fuldt udnyttet, var, at der blev lagt stżrre vžgt p fast styring af bevillingerne. 
One of the major reasons for not fully utilising the budget was that greater priority was given to firm management of appropriations.
Den nuvžrende forordning for EUGFL, Garantisektionen, fastslr klart, at medlemsstaterne er ansvarlige for godkendelse af betalingsorganerne. 
The current Regulations governing EAGGF Guarantee Section state clearly that the Member States are responsible for accrediting paying agencies.
Forudgende godkendelse fra Kommissionens side ville fżre til overtagelse af ansvaret for medlemsstaternes ordninger. 
Prior accreditation by the Commission would result in it taking responsibility for the systems established by the Member States.
30.11.2004 DA Den Europžiske Unions Tidende C 295/31 udfżrer Fžllesskabets politik og Kommissionen kontrollerer overholdelse af reglerne med mulighed for at foretage finansielle korrektioner i tilfžlde af manglende overholdelse. 
30.11.2004 EN Official Journal of the European Union C 295/31 the Member states implement Community policies and the Commission verifies the respect of these rules, with the possibility to make financial corrections in cases of non-respect.
Kommissionen har tillid til, at det nuvžrende system stadig vil fungere effektivt. 
The Commission remains confident that the current system remains effective.
En endelig, alsidig analyse af programmets virkninger (isžr af, om dets mlsžtninger er blevet opfyldt) kan fżrst foretages, nr programmet er blevet fuldfżrt. 
A final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full.
Kommissionen mener, at forżgelse af produktionskapaciteten p projektniveau er forenelig med forbedring af standarderne og behovet for strukturomlžgning for at forbedre markedseffektiviteten. 
The Commission considers that increasing production capacity at project level is compatible with improving standards and the need for restructuring to improve market efficiency.
Kommissionen fżlger udviklingen ved hjžlp af kontroldata og de rlige gennemfżrelsesrapporter. 
The Commission is following up on the development in uptake through the monitoring data and the annual implementing reports.
Den fulgte procedurerne i artikel 8, afsnit B, i FFA under gennemgangen af de fem rlige gennemfżrelsesrapporter, som skulle foreligge i slutningen af juni 2003, for at kunne reagere p manglende balance eller andre udviklinger, hvor dataene viste tendens til at afvige fra de angivne mlsžtninger i programmerne. 
It followed the procedures provided for in Article 8(b) of the MAFA during the review of the five annual implementation reports due by the end of June 2003 to follow up on any imbalances or other developments where data indicated a tendency to deviate from the objectives identified in the programmes.
Kommissionen vil fżlge den samme procedure under gennemgangen af de gennemfżrelsesrapporter, der skal foreligge for alle ti lande i slutningen af juni 2004. 
The Commission will follow the same procedure during the review of the implementation reports due from all 10 countries by the end of June 2004.
Selv om Kommissionen ogs har pvist svagheder i nogle tilfžlde og har fremsat henstillinger om forbedringer, mener den, p grundlag af sine egne revisioner indtil marts 2004, at situationen har forbedret sig, siden Revisionsretten foretog sin revision. 
Although the Commission has also identified weaknesses in some cases and has made recommendations for improvements, it considers, based on its own audits up to March 2004, that the position has improved since the CourtŐs audit.
I de tilfžlde hvor det er nżdvendigt, vil disse henstillinger blive fulgt op under regnskabsafslutningsprocedurerne. 
Where necessary these recommendations will be followed up under the clearance of accounts procedures.
Kommissionen har taget initiativet til at f lżst dette problem ved hjžlp af et projekt, som finansieres af Phare og skal forbedre lneadgangen for landmžnd og sm virksomheder i landdistrikterne, og har foreslet žndringer af Sapard-forordning (EF) nr. 1268/1999 for at fremme anvendelsen af nationale kreditordninger. 
The Commission has taken an initiative to help address this problem through the Phare-funded project to improve access to credits for farmers and small rural businesses, and proposed modifications to the Sapard Regulation (EC) No 1268/1999 to facilitate the application of national credit schemes.
Ń Kommissionen er enig i, at et mere begržnset antal nżgle-foranstaltninger bżr overvejes. 
Ń The Commission agrees that a more limited number of key measures should be considered.
Den mener imidlertid ikke, at en lne-og garantiordning til aflżsning eller supplering af den nuvžrende foranstaltning kan anbefales. 
It is however of the opinion that a system of loans and guarantees to replace or supplement existing measures should not be recommended.
De foreslede bestemmelser i žndringsforslaget til forordning (EF) nr. 1268/1999, som skal fremme anvendelsen af nationale kreditordninger, vil, hvis de godkendes af Rdet, give Sapard-landene den nżdvendige fleksibilitet. 
The provision proposed in the amendment of Regulation (EC) No 1268/1999 to facilitate the use of national credit schemes would, if approved by the Council, provide the necessary flexibility to the Sapard countries.
Ifżlge Sapard-forordningen er programmets forml at bidrage til gennemfżrelse af den gžldende fžllesskabsret vedrżrende den fžlles landbrugspolitik og beslžgtede politikker og at lżse prioriterede og sžrlige problemer i forbindelse med bžredygtig tilpasning af landbrugssektoren og landdistrikterne i de pgžldende lande. 
According to the Sapard regulation, the objectives of the programme are to contribute to the implementation of the acquis communautaire concerning the common agricultural policy and related policies, and to solve priority and specific problems for the sustainable adaptation of the agricultural sector and rural areas in the countries.
Et vigtigt led i opfyldelsen af den fżrste mlsžtning er at f indfżrt et godt administrationsapparat, der kan lżse den kržvende opgave med at udfżre politikken for udvikling af landdistrikterne efter principperne for forsvarlig żkonomisk forvaltning. 
An essential part of the first objective is to establish a good administrative capacity enabling the demanding tasks of rural development policy implementation to be carried out according to the principles of sound financial management.
De omfattende problemer med at indfżre en helt ny ordning og Sapard-landenes manglende erfaring p dette omrde betżd, at denne proces tog tid, men i de fleste tilfžlde ikke mere, end man med rimelighed kunne forvente. 
The sizeable challenges posed by the need to set up an entirely new system, and the lack of experience of the Sapard countries in this area, meant that this process took time, but in most cases no longer than could be reasonably expected.
Kommissionen noterer med tilfredshed, at Revisionsretten anser dens beslutning om at vžlge en decentraliseret fremgangsmde for korrekt, og at den mener, at de indfżrte Sapard-ordninger generelt fungerer godt i praksis. 
The Commission is pleased to note that the Court considers that its decision to opt for a decentralised approach was correct, and that it found that the Sapard systems set up generally work well in practice.
Kommissionen tror, at det store antal projekter, der er blevet indget kontrakt om (nžsten 13 000 allerede i slutningen af 2003), vil bidrage til opfyldelsen af den anden mlsžtning. 
The Commission believes that the large number of projects contracted (almost 13 000 already by the end of 2003) will contribute substantially to the achievement of the second objective.
Dog kan en endelig og alsidig analyse af programmets virkninger (isžr af ml-sžtningernes opfyldelse) fżrst foretages, nr programmet er blevet helt fuldfżrt. 
Nevertheless, a final and balanced analysis concerning the impact of the programme (and, in particular, achievement of the objectives) can only be made when the programme has been implemented in full.
Med hensyn til de foranstaltninger, der stadig skal godkendes, deler Kommissionen Sapard-landenes synspunkt, at der bżr lžgges vžgt p at sikre effektiv gennemfżrelse af de foranstaltninger, som allerede er godkendt, for at forbedre anvendelsen af de finansielle ressourcer, inden der arbejdes videre med godkendelsen af yderligere foranstaltninger. 
Regarding measures still to be accredited, the Commission shares the Sapard countriesŐ view that priority should be given to ensure efficient implementation of the measures already accredited to enhance financial absorption, before working on the accreditation of additional measures.
Foranstaltningen for landbrugsmiljż gav Sapard-landene en mulighed for at f administrativ erfaring ved hjžlp af pilotaktio-ner og var ikke blandt de foranstaltninger, som var nżdvendige for at omlžgge landbrugssektorens strukturer og forberede tiltrždelsen. 
The agri-environment measure was a facility for the Sapard countries to gain administrative experience through pilot actions and was not one of the most important measures needed to restructure the agricultural sector and prepare for accession.
Kommissionen er klar over, at det problem, de sm virksomheder str over for, er manglen p egne midler og vanskelighederne ved at opn ln. 
The Commission is aware of the problem facing small undertakings, namely lack of own resources, and of the difficulties in obtaining credit.
Et vigtigt kriterium i Sapard er, at alle modtagere skal godtgżre deres żkonomiske bžredygtighed. 
A key criterion of Sapard is that all beneficiaries must prove economic viability.
Programmet henvender sig derfor ikke til mindre landbrugsbedrifter, som ikke er żkonomisk bžredygtige. 
Smaller, economically unviable farms will therefore not be targeted by the programme.
Kommissionen stżtter imidlertid et projekt, som (med bistand fra Phare-fondene) skal forbedre lneadgangen for SMV i Sapard-landene og dermed bidrage til at udvide adgangen til Sapard. 
However, the Commission is supporting a project (with the aid of Phare funds) to improve access to credit for SMEs in Sapard countries, which should help widen access to Sapard.
4.11.2004 DA Den Europæiske Unions Tidende C 269/1 I (Meddelelser) REVISIONSRETTEN SÆRBERETNING Nr. 3/2004 Inddrivelse af uregelmæssigt udbetalte beløb under den fælles landbrugspolitik, med Kommissionens svar (Artikel 248, stk. 
4.11.2004 EN Official Journal of the European Union C 269/1 I (Information) COURT OF AUDITORS SPECIAL REPORT No 3/2004 on recovery of irregular payments under the Common Agricultural Policy together with the CommissionŐs replies (pursuant to the second subparagraph of Article 248(4) of the EC Treaty) (2004/C 269/01) CONTENTS SUMMARY ................................................................
ANALYSE ................................................................. 
ANALYSIS.................................................................
Indberetning af uregelmæssigheder: forsinkelser, huller og inkonsekvenser . . . . . . . . . . 
Reportedirregularities...................................................
Kontrolafdata:utilfredsstillende .......................................... 
Checksondata:unsatisfactory ............................................
Kommissionsbeslutninger om, hvem der skal bære omkostningerne ved uregelmæssige betalinger,derikkeerinddrevet:ingenklareprincipper......................... 
Commission decisions on who should bear the cost of irregular payments which are not recovered:noclearprinciples .............................................
AnsvarsfordelingeniKommissionen........................................ 
CONCLUSIONS ............................................................
KONKLUSION ............................................................. 
TheCommissionŐsreplies ..............................................................
Punkt I-IX 1-8 9-68 9-15 16-20 21-27 28-29 30-32 33-39 40-42 43-51 52-53 54-60 61-62 63-68 69-73 74-80 ........... Side 2 3 4 4 6 7 8 8 8 9 10 11 11 13 13 14 14 18 
Paragraph I-IX 1-8 9-68 9-15 16-20 21-27 28-29 30-32 33-39 40-42 Page 2 3 4 4 6 7 8 8 8 9 10 11 11 13 13 14 14 18 43-51 52-53 54-60 61-62 63-68 69-73 74-80
C 269/2 DA Den Europæiske Unions Tidende RESUME I. Medlemsstaterne skal underrette Kommissionen, når de konstaterer, at der uregelmæssigt er udbetalt beløb på over 4 000 euro under den fælles landbrugspolitik, og de skal forsøge at inddrive sådanne beløb. 
C 269/2 EN Official Journal of the European Union SUMMARY I. Member States are obliged to notify the Commission when they detect irregular payments over 4 000 euro made under the common agricultural policy (CAP) and to attempt to recover such payments.
Der er mulighed for at »sortliste« modtagere, som uregelmæssigt har fået udbetalt over 100 000 euro på et år. 
There is provision for a ÔblacklistŐ to identify recipients of irregular payments in excess of 100 000 euro in any one year.
Situationen for de resterende 75 % af de indberettede uregelmæssige betalinger var stadig »uafklaret«, dvs. at de hverken var inddrevet eller afskrevet. 
The remaining 75 % of reported irregular payments were still ÔpendingŐ, neither recovered nor written off.
Kommissionens database over indberettede uregelmæssigheder er hverken fuldstændig eller præcis. 
The CommissionŐs database on reported irregularities is not complete and accurate.