natgillin/translations-raw huggingface dataset:
Det er vigtigt, at de bedst tilgængelige data anvendes ved fastsættelsen af alle EU-aktiviteter og særligt på et så følsomt område som budgetbidrag. 
It is essential that the best available data are used in the determination of all EU activities and especially in the sensitive area of budget contributions.
Statistikkernes vægt i beregningen af moms og BNI-indtægter 3.36. 
The importance of statistics in the calculation of the VAT and GNP resources 3.36.
Som de af Retten citerede tal viser, er de justeringer, der er foretaget for at fjerne virkningen af forskellene i medlemsstaternes momsordninger, meget små sammenholdt med det globale grundlag. 
As the figures quoted by the Court indicate, the adjustments made to eliminate the effect of differences in the VAT systems of the Member States are minor compared to the global base.
I øvrigt har Rådet allerede vedtaget Kommissionens forslag på dette område, og Kommissionen vil for fremtiden foreslå foranstaltninger, der kan bidrage til yderligere at reducere forskellene mellem de nationale momsordninger. 
Moreover, the Council has already adopted Commission proposals in this area, and the Commission will propose in the future measures which will contribute to reducing further the differences between the national VAT regimes.
Datakvalitet bør kunne måles 3.40.–3.42. 
The need for a measure of data quality 3.40.-3.42.
Kommissionen mener, at de undersøgelser, den foretager regelmæssigt af anvendelsen af reglerne for nationalregnskaberne sikrer, at BNI-direktivet anvendes korrekt og tilfredsstillende. 
The Commission considers that the examinations undertaken regularly by its services concerning the application of the rules governing national accounts estimates ensure a correct and satisfactory application of the GNP Directive.
Kommissionen erkender imidlertid også, at forskningen omkring evalueringen af kvaliteten af de makroøkonomiske aggregater ikke er helt tilfredsstillende, og den har for at løse dette problem igangsat et forskningsprojekt om analyse og evaluering af kvaliteten af national-regnskabsaggregaterne. 
However, the Commission also recognises that research on the evaluation of the quality of macroeconomic aggregates is not entirely satisfactory, and partly in response to this it has launched a research project on an analysis and evaluation of the quality of national accounts aggregates.
Eurostat har bestilt to undersøgelser på dette område. Den ene bliver foretaget af det italienske nationale statistiske kontor (ISTAT) og den anden af det britiske nationale statistiske kontor (ONS). 
Two studies have been commissioned by Eurostat in this area, one conducted by the National Statistical Office of Italy (ISTAT) and one by the UK Office of National Statistics (ONS).
Resultaterne af den første undersøgelse vil blive drøftet i BNI-udvalget i juni 1998. Resultatet af den sidste vil være tilgængeligt i 1999. 
The results of the former will be discussed by the GNP Committee in June 1998; the results of the latter will be available in 1999.
De relativt store fejl i overslagene, som omtales af Retten, skyldes, at der har været tale om en meget ustabil økonomisk periode, der omfatter perioden med stor vækst i anden halvdel af 80’erne, recessionen i 1993 og den økonomiske genopretning i 1995. 
The relatively large forecasting errors mentioned by the Court refer to a particularly unstable economic period covering the peak of the high growth cycle of the second half of the 1980s, the recession of 1993 and the recovery of 1995.
Kommissionen tror, at prognoserne for budgetvariablerne er en bedre metode til at fastsætte medlemsstaternes foreløbige bidrag end blot at basere sig på tidligere gennemsnit, og at den større nøjagtighed ved 
The Commission believes that forecasts of budgetary variables constitute a better method of determining the provisional contributions of the Member States than relying simply on past averages and that the greater accuracy justifies
31.7.98 De Europæiske Fællesskabers Tidende C 241/79 DA en sådan metode berettiger de ekstra udgifter. 
31.7.98 Official Journal of the European Communities C 241/79 EN the extra efforts required.
Fra 1998 har Kommissionen i sit første tillægsbudget for året indført en oversigt over de prognoser, der anvender de nyeste data. Den nye fremgangsmåde vil utvivlsomt forbedre nøjagtigheden af prognoserne for de foreløbige bidrag. 
From 1998 the Commission has introduced in the first Supplementary and Amending Budget (SAB) for the year a review of forecasts involving the use of the most recent data; the new procedure will undoubtedly improve the accuracy of the forecasts of the provisional contributions.
Berigtigelse af beregningsgrundlagene 3.50. 
Rectification of the bases 3.50.
Kommissionen undersøger muligheden af indføre et alternativt kontrolsystem, der kunne formindske eller fuldstændig eliminere unødvendigt arbejde. 
The Commission is examining the possibility of introducing an alternative system of controls that could minimise, or eliminate completely, unnecessary work.
I dette system skulle man kunne undgå »forbehold«, hvis overslagene over momsgrundlaget sammenholdt med BNI ligger langt over udjævningstærsklen. 
In this system, for example, there could be no ‘reserves’ if estimates for the VAT base relative to GNP are well above the capping threshold.
Tilpasning af forordningen om momsindtægter 3.54.–3.55. 
Adaptation of the regulations on the VAT resource 3.54.-3.55.
Kommissionen har måttet trække dette forslag tilbage på grund af medlemsstaternes modstand mod ændringerne af forordning (EØF, Euratom) nr. 1553/89. 
The Commission had to withdraw this proposal as the Member States had expressed their opposition to these changes to Regulation No 1553/89.
De nye bestemmelser blev foreslået for at formalisere de beregningsbestemmelser, der allerede anvendes i praksis. 
The changes were proposed in order to give legal form to the methods of calculation already applied in practice.
Data, der skal indgå i beregningen af den vejede gennemsnitssats 3.56. 
Data to be used for the calculation of the Weighted Average Rate 3.56.
1553/89 er det faktisk muligt som en undtagelse fra de almindelige regler at anvende oplysninger fra årene »n-3«, n-4 eller »n-5« på betingelse af, at nationalregnskaberne for disse år også er i overensstemmelse med ENS. 
Article 4 of Regulation No 1553/89 allows data from years ‘n-3’, ‘n-4’ or ‘n-5’ to be used, by way of exception to the general rule, on condition that the national accounts for these years conform with the ESA.
Denne undtagelse begrundes med, at der er særlige problemer, eller at oplysningerne for år »n-2« ikke er disponible på det tidspunkt, hvor momsberegningsgrundlagene skal indsendes. 
This exception is justified if there are particular problems or if data for year ‘n-2’ are not available when the statements of the VAT assessment bases must be sent to the Commission.
Faktisk skal disse meddeles Kommissionen inden den 31. juli det følgende år, mens oplysningerne om BNI ikke skal meddeles før i oktober måned. 
This must be done before 31 July of the following year while the GNP data do not have to be communicated until October.
For nylig er der givet dispensation til Tyskland på grund af statistiske problemer i forbindelse med genforeningen af de to Tysklande. 
Recently, one exception of this type was made for Germany because of statistical problems related to German reunification.
For øjeblikket er det eneste land, der har en sådan form for dispensation, Portugal. 
The only exception being applied at present concerns Portugal.
Af de grunde Retten har anført i stk. 3.50 (udjævning) har denne dispensation ingen virkning på fastsættelsen af de momsindtægter, der skal betales af Portugal. 
For the reasons which the Court gave in paragraph 3.50 (capping), this exception has no effect on the determination of the VAT resource that Portugal has to pay.
I betragtning af, at ENS-oplysningerne undertiden er utilstrækkelige eller ikke tilstrækkeligt opdelt, således at der kan foretages en korrekt beregning af visse dele af den vejede gennemsnitssats, må man anvende alle andre egnede kilder, som f. eks. sektorstatistikker eller erhvervsstatistikker. 
Since the ESA data are sometimes insufficient or not sufficiently detailed to allow certain components of the weighted average rate (WAR) to be correctly calculated, some other appropriate source must be used, such as sectoral or trade statistics.
Sådanne oplysninger er forskellige fra land til land, og det kan derfor være vanskeligt at definere dem nøjagtigt. Til trods for dette, kan det være nødvendigt at benytte sig af sådanne oplysninger for at kunne beregne den vejede gennemsnitssats så nøjagtigt som muligt og på denne måde undgå, at momsgrundlaget i medlemsstaterne fastsættes forskelligt. 
Such data vary according to the country and it is not possible to give a precise definition; clearly, if it is necessary to use these data, it will be possible to calculate the WAR correctly and therefore avoid differences in the fixing of the VAT assessment bases of the Member States.
Kommissionen er opmærksom på, at der er forskellig praksis på dette område, og den har allerede anmodet medlemsstaterne om mere ensartet information i standardiseret form. 
The Commission is aware of the existing differences in practices in this area and has already approached the Member States to request more uniform information in a standardised form.
Kommissionen er enig med Retten i, at det er nemt at foretage momsbedrageri, og at dette får uheldige virkninger for beregningen af det nationale harmoniserede momsgrundlag. 
The Commission agrees with the emphasis the Court is placing on the vulnerability of VAT to fraud and its implications for measuring the national, harmonised, VAT base. However,
C 241/80 De Europæiske Fællesskabers Tidende 31.7.98 DA dog understreges, at ikke-registreret økonomisk aktivitet (sort arbejde) ikke påvirker momsindtægterne og BNI-statistikkerne på samme måde. 
C 241/80 Official Journal of the European Communities 31.7.98 EN it is important to stress that unrecorded economic activity has asymmetric implications for VAT receipts and for GNP statistics.
Momsbedrageri fører til en tilsvarende reduktion af momsindtægterne og derfor, hvis de øvrige variabler er konstante, af det nationale momsgrundlag, hvilket igen fører til en reduktion af den pågældende medlemsstats bidrag til Fællesskabet af disse indtægter. 
In the case of VAT fraud, the under-recording results in a corresponding reduction in VAT receipts and, therefore, in the national VAT base and, ceteris paribus, the national contributions from this resource.
På den anden side justerer de nationale statistiske myndigheder nationalregnskabsaggregaterne for ikke-registreret økonomisk aktivitet, og i det omfang, det lykkes, påvirkes BNI-tallene ikke af den uofficielle økonomi. 
On the other hand, national statistical services adjust the national accounts aggregates for the under-recording of economic activity and, to the extent that they are successful in doing so, GNP figures are not affected by the existence of an unofficial economy.
De iboende risici ved momsordningen 4.4.–4.5. 
The inherent risks of the VAT system 4.4.-4.5.
Kommissionen er enig i, at det er muligt at begå momsbedrageri. Den mener dog samtidig, at momsen sammenholdt med andre afgifter er en afgift med en indbygget selvregulerende mekanisme (»inherently self-policing«). Muligheden for at opgøre momsindtægtstab 4.12. 
The Commission agrees that the possibility of fraud clearly exists in the case of VAT taxation, although compared with other taxes the system of VAT taxation has an important element of self-policing. Ways of assessing losses of VAT income 4.12.
Som følge af bemærkningerne i Rettens årsberetning for finansåret 1995 har Kommissionen taget skridt til i højere grad at kontrollere de enkelte medlemsstaters momsindtægter. 
Following the remarks of the Court in its annual report concerning the financial year 1995, the Commission has taken steps to monitor more closely the evolution in Member States’ VAT revenue.
Resultaterne af de bilaterale drøftelser, der fandt sted med alle medlemsstaterne, diskuteredes på mødet mellem vicegeneraldirektørerne for indirekte beskatning den 24. marts 1998. 
The results of the bilateral discussions that subsequently took place with all the Member States were discussed at the meeting of Deputy Directors-General for Indirect Taxation on 24 March 1998.
På dette møde godkendte medlemsstaterne den procedure, der blev foreslået af Kommissionen, der går ud på, at medlemsstaterne automatisk underretter Kommissionen om momsindtægterne og om årsagerne til udviklingen i disse. 
On this occasion, the Member States concurred with the operational procedure proposed by the Commission concerning the automatic transmission to the Commission of information about VAT receipts and about the reasons explaining their evolution.
Den teoretiske moms’ og BNI’s udtømmende karakter 4.23.–4.26. 
Theoretical VAT and the exhaustiveness of the GNP 4.23.-4.26.
I Kommissionens udkast til beslutning om behandling af momsbedrageri i nationalregnskaberne anmodes medlemsstaterne faktisk om at skelne mellem »svig uden medvirken fra køberens side« og »svig med køberens medvirken«. 
The draft Commission Decision on the treatment of VAT fraud in national accounts demands that effectively the Member States make the distinction between complicity and non-complicity of the buyer.
Kommissionen går ud fra, at svig med medvirken fra køberens side kun vedrører de virksomheder, der ikke er registreret. 
The Commission assumes that fraud with complicity concerns only those establishments which are not registered.
Denne hypotese virker overbevisende. 
This hypothesis would appear acceptable.
Momsbedrageri med køberens medvirken i form af falske fakturaer skulle så have samme virkning. 
VAT fraud ‘with complicity’ based on false receipts would produce the same effect.
Derfor vil den foreslåede beregningsmetode svare til et maksimalt skøn. 
Consequently, the proposed method of calculation would correspond to a maximal estimation.
Det bør også fremhæves, at stigningen i den teoretiske moms som følge af undersøgelsen af den sorte økonomi generelt burde føre til en tilsvarende stigning i omfanget af bedragerier med køberens medvirken. 
It is also essential to stress that the increase in theoretical VAT following the work on the underground economy will translate in general into an equivalent increase in fraud ‘with complicity’.
Derfor skulle en sådan beregning ikke have nogen virkning på skønnet af momsbedrageri uden køberens medvirken. 
As a result, this type of calculations would have no effect on estimates of VAT fraud ‘without complicity’.
31.7.98 Diario Oficial de las Comunidades Europeas C 241/81 ES INFORME ESPECIAL No 7/98 sobre el programa comunitario de ayuda al desarrollo relativo a Sudáfrica (1986–1996) acompañado de las respuestas de la Comisión (Presentado con arreglo al segundo párrafo del apartado 4 del artículo 188 C del Tratado CE) (98/C 241/03) ÍNDICE Resumen........................................................... ........... 
31.7.98 Official Journal of the European Communities C 241/81 EN SPECIAL REPORT No 7/98 in respect of the European Community Development Aid Programme regarding South Africa (1986-1996) accompanied by the replies of the Commission pursuant to the second sub-paragraph of Article 188 C (4) of the EC Treaty (98/C 241/03) CONTENTS Summary ..........................................................................
INTRODUCCIÓN .................................................. 
SYSTEM FOR IMPLEMENTING PROJECTS THROUGH THE CHANNELS Introduction......................................................
25—52 Debilidades de concepción ........................................ 
Design weaknesses ..............................................
25—27 Formulación de los proyectos ..................................... 28—30 Gestión financiera y de tesorería ................................... 
Formulation of projects .......................................... Financial and treasury management ................................ Payment and reporting ...........................................
33—38 Supervisión de proyectos ......................................... 
Financing agreements ............................................
72 Acuerdos de financiación ......................................... 
Tendering procedures ............................................
79 Asistencia te ́cnica ............................................... 80—85 ORGANIZACIÓN Y RECURSOS DE LA COMISIÓN .................... 86—92 106 Apartados Página ..... 
Technical assistance ............................................. 1—14 84 1—8 84 1—14 90 15—19 90 20—52 95 20—24 95 25—52 98 25—27 98 28—30 99 31—32 99 33—38 100 39—44 100 45—52 101 53—85 102 53—69 102 62—65 103 66—69 104 70—85 104 71 104 72 105 73—78 105 79 106 80—85 106 COMMISSION ORGANIZATION AND RESOURCES .................... 86—92 106 Paragraph Page reference
C 241/82 Diario Oficial de las Comunidades Europeas 31.7.98 ES Apartados Página 93—97 107 CONCLUSIÓN ..................................................... 
C 241/82 Official Journal of the European Communities 31.7.98 EN Paragraph Page reference 93—97 107 CONCLUSION .....................................................
Anexo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Annex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
111 Lista de abreviaturas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
111 Table of Abbreviations ...............................................................
114 Respuestas de la Comisión ............................................................ 
114 Replies of the Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
115 COORDINACIÓN ENTRE LA COMUNIDAD Y LOS ESTADOS MIEMBROS EN LA COOPERACIÓN AL DESARROLLO ............................ 98—104 108 
115 CO-ORDINATION IN DEVELOPMENT CO-OPERATION BETWEEN THE COMMUNITY AND MEMBER STATES ...............................
31.7.98 Diario Oficial de las Comunidades Europeas C 241/83 ES Resumen Entre 1986 y 1997 la Comunidad Europea destinó 830,2 millones de ecus a su programa de ayuda a Sudáfrica. 
31.7.98 Official Journal of the European Communities C 241/83 EN Summary Between 1986 and 1997 the European Community provided 830,2 Mio ECU in its aid programme to South Africa.
Inicialmente, y en particular entre 1986 y 1991, el programa financió proyectos para ayudar a las víctimas del apartheid y se llevó a cabo frente a la oposición activa de las autoridades sudafricanas. 
Initially, and notably from 1986 to 1991, the programme funded projects to assist the victims of apartheid and was carried out in the face of active opposition from the South African authorities.
No obstante, consiguió contribuir de manera positiva a la paz y a la democracia. 
It succeeded, nonetheless, in making a positive contribution to peace and democracy.
A medida que fue evolucionando la situación política en Sudáfrica, el programa continuó apoyando la democracia y los derechos humanos y comenzó a fomentar el desarrollo social y económico. 
As the political situation in South Africa evolved, the programme continued to support democracy and human rights, and started to promote social and economic development.
En 1994 se estableció el Gobierno democrático, se abrió la Delegación de la Comisión en Pretoria y se firmó un acuerdo de cooperación entre Sudáfrica y la Comunidad. 
In 1994 the democratic government was established, the Commission Delegation was opened in Pretoria and a cooperation agreement between South Africa and the Community was signed.
Se inició el Programa Europeo de Reconstrucción y Desarrollo (1994–1999). 
The European Programme for Reconstruction and Development (1994-99) was started.
El presente informe examina la aplicación y la gestión del programa por la Comisión y las demás organizaciones que participaron en el mismo, centrándose principalmente en el período 1993–1997. 
This report examines how the programme was implemented and managed by the Commission and other organisations involved. It focuses mainly on the period 1993-97.
Muchas de las principales observaciones del informe se refieren a debilidades que el Tribunal ya ha comentado en otros informes sobre programas de cooperación al desarrollo. 
Many of the key findings in this report concern weaknesses on which the Court has previously commented in other reports on development cooperation programmes.
Son, pues, de carácter general y la Comisión debería tomar cuanto antes las medidas necesarias para solucionarlas. 
They are, therefore, of general relevance, and the Commission should, without delay, take steps to overcome them.
Como en otras partes del mundo, la aplicación del programa se ha visto perjudicada por el exceso de niveles que intervienen en el proceso de decisión y en la administración, por lo que deben presentarse demasiados asuntos a los servicios centrales de la Comisión en Bruselas para ser objeto de una decisión final. 
As in other parts of the world, the implementation of the programme has been adversely affected by there being too many layers of decision making and administration, with too many matters having to come up to Commission headquarters in Brussels for final decision.
Este fue uno de los principales motivos de los retrasos y deficiencias observados en la ejecución y en el seguimiento de los proyectos. 
This was one of the main causes of delays and deficiencies in project implementation and monitoring.
En particular durante las primeras fases de la cooperación entre la Comunidad Europea y Sudáfrica, e ́stos con frecuencia no se hallaban correctamente formulados, los calendarios no eran realistas y algunas condiciones de los contratos y acuerdos de financiación eran inadecuadas. 
In particular during the first phases of the European Community and South African cooperation, it was found that projects were often poorly formulated, timetables were unrealistic, and some conditions in contracts and financial agreements were inappropriate.
La gestión de la tesorería por la Comisión era insuficiente, los procedimientos de elaboración de informes resultaban inadecuados y la supervisión efectuada por la Comisión era escasa. 
Treasury management by the Commission was poor. Reporting procedures were inadequate, and monitoring by the Commission was weak.
Aparte de la evaluación global del Programa especial europeo, llevada a cabo en 1996, no se efectuó una evaluación suficiente de la eficacia de las acciones financiadas a trave ́s de los canales no gubernamentales. 
Apart from the global evaluation of the European Special Programme carried out in 1996, there was insufficient evaluation of the effectiveness of the actions financed through non-governmental channels.
La Comisión subestimó el refuerzo institucional que necesitaban sus asociados sudafricanos para poder aplicar el programa con más eficacia y eficiencia. 
The Commission underestimated the institutional strengthening that was needed by its South African partners to enable them to implement the programme more effectively and efficiently.
Cuando la Comisión comenzó el programa con el nuevo Gobierno en 1994, al igual que otros proveedores de fondos, no fue realista con respecto al volumen de fondos que la administración sudafricana podía utilizar a corto plazo de manera eficaz. 
When the Commission began the programme with the new government in 1994, like other donors it was unrealistic about the volume of funds that could be efficiently and effectively absorbed in the short term by the South African administration.
Tambie ́n hubiera sido preferible concentrar inicialmente los recursos en menos sectores. 
It would also have been preferable to concentrate resources on fewer sectors initially.