natgillin/translations-raw huggingface dataset:
72 Anbefaling 3 For perioden 2014-2020 bżr Kommissionen etablere et integreret overvgningssystem, som omfatter bde forebyggende foranstaltninger og finansielle korrektioner. Mldato for gennemfżrelsen: 2019. Anbefaling 4 Kommissionen bżr gżre effektiv brug af de vžsentligt styrkede bestemmelser vedrżrende perioden 2014-2020 og, nr det er nżdvendigt, plžgge finansielle nettokorrektioner p grundlag af sine egne kontroller og/eller Den Europžiske Revisionsrets revisioner. 
Overall, we consider that these arrangements for the 2014-2020 period are a significant improvement in the design of the system Recommendation 4 The Commission should make effective use of the significantly strengthened provisions for the 2014-2020 period and impose net financial corrections wherever necessary on the basis of its own checks and/or the audits carried out by the European Court of Auditors.
Mldato for gennemfżrelsen: straks. 
Target implementation date: immediately.
P Revisionsrettens vegne Klaus-Heiner Lehne Formand 73 
For the Court of Auditors Klaus-Heiner LEHNE President 71
Bilag I Et OP kan pvirkes af forskellige forebyggende foranstaltninger og/eller finansielle korrektioner flere gange i sin lżbetid og af forskellige rsager. 
Annex I An OP can be affected by different preventive measures and/or financial corrections several times during its lifetime and for several reasons.
Hele den ržkke af begivenheder, der knytter de forebyggende foranstaltninger og de finansielle korrektioner til de(n) samme udlżsende begivenhed(er), kaldes i denne beretning en "sag". 
The full path of events for an issue which links the preventive measures and financial corrections with the same triggering event(s) is referred to as a ‘case’ in this report.
En sag kan sledes involvere n eller flere forebyggende foranstaltninger og/eller n eller flere finansielle korrektioner. Fra den udlżsende begivenhed til ophžvelsen af den forebyggende foranstaltning De forebyggende foranstaltninger, der tržffes af Kommissionen, udlżses af uregelmžssigheder eller alvorlige mangler konstateret af medlemsstaternes myndigheder (f.eks. forvaltnings-eller revisionsmyndigheden), af Kommissionen selv eller af Den Europžiske Revisionsret i forbindelse med kontroller og revisioner. 
From the triggering event until the lifting of the preventive measure Preventive measures applied by the Commission are triggered by irregularities or serious deficiencies identified by Member State authorities (e.g. managing or audit authority), by the Commission or by the European Court of Auditors (ECA) in the course of carrying out their verifications and audits The Commission can initiate a payment interruption or a warning at any time if evidence suggests a serious deficiency in the OP’s management and control system.
Medlemsstaten har s to muligheder: Den kan: a) afvise, at den konstaterede mangel findes, og underbygge sit synspunkt med yderligere dokumentation, eller b) erkende, at manglen findes, og foresl afhjžlpende foranstaltninger. 
The Member State then has two options: it can (a) dispute the existence of the deficiency identified and give further information to explain its position, or (b) accept the existence of the deficiency and propose remedial actions.
Disse kan have form af en handlingsplan og/eller en finansiel korrektion ("bekržftet" finansiel korrektion). 
The remedy can take the form of an action plan and/or a financial correction (‘confirmed’ financial correction).
Hvis Kommissionen er tilfreds med medlemsstatens svar, ophžver den afbrydelsen eller advarslen. 
If the Commission is satisfied with the reply of the Member State, it lifts the interruption or the warning.
Ellers ivžrksžtter Kommissionen en suspension efter at have konstateret en alvorlig mangel i forvaltnings-og kontrolsystemet. 
Otherwise, the Commission initiates a suspension procedure after having obtained evidence of a serious deficiency in the management and control system.
Det fżrste trin i suspensionsproceduren bestr i at sende et pržsuspensionsbrev, hvor Kommissionen underretter medlemsstaten om manglen. 
The first step in the suspension procedure is to send a pre‐suspension letter in which the Commission informs the Member State of the deficiency.
Igen kan medlemsstaten s enten afvise, at der er en mangel, eller erkende det og foresl afhjžlpende foranstaltninger. 
Then, the Member State may again choose to dispute the deficiency or accept the deficiency and propose remedial action.
Kommissionens procedurer i forbindelse med forebyggende foranstaltninger og finansielle korrektioner 1 
Commission processes for preventive measures and financial corrections 1
Disse proceduretrin og udvekslingen af korrespondance mellem Kommissionen og medlemsstaten kan foreg i flere omgange. 
These steps in the procedure, and the correspondence between the Commission and the Member State, might take place in several rounds.
Hvis Kommissionen er tilfreds med medlemsstatens svar, ophžver den pržsuspensionen. 
If the Commission finds the Member State's reply satisfactory, it lifts the pre‐suspension.
Dette kan ske nr som helst i proceduren. 
This can be done at any time in the procedure.
Ellers suspenderer Kommissionen betalingerne til OP'et ved at vedtage en afgżrelse, som er en juridisk bindende retsakt. 
Otherwise, the Commission decides to suspend payments to the OP, which is a legally binding act.
Herefter skal medlemsstaten foresl en korrigerende foranstaltning, fżr Kommissionen kan ophžve suspensionen. 
The, the Member State is required to propose a remedial act in order that the Commission to lift the suspension.
En afbrydelse eller pržsuspension ophžves ved, at medlemsstaten underrettes om ophžvelsen i et brev, mens en suspension ophžves ved en ny afgżrelse. 
The lifting of an interruption and pre‐suspension takes the form of a letter informing the Member State about the lifting, while the suspension is lifted by issuing a repealing decision.
Fra den udlżsende begivenhed til gennemfżrelsen af den finansielle korrektion De udlżsende begivenheder er omtrent de samme for finansielle korrektioner som for forebyggende foranstaltninger. 
From the triggering event until implementation of the financial correction The triggering events for financial corrections are similar to those for preventive measures.
Ogs her forsżger Kommissionen fżrst at f afklaret de faktiske forhold sammen med medlemsstaten (gennem korrespondance og potentielt ved hżring af medlemsstaten). 
Again, the Commission will first proceed by clearing the facts with the Member State (via exchange of letters and potentially by a hearing of the Member State).
Derefter kan en finansiel korrektion fastsžttes p to mder. 
Following this, a financial correction can be established in two ways.
Medlemsstaten kan: a) frivilligt acceptere korrektionen og i s fald erstatte de fejlbehžftede udgifter med nye udgifter, s EU's medfinansiering ikke gr tabt for medlemsstaten ("bekržftet" finansiel korrektion), eller b) anfžgte den foreslede korrektion, hvorefter Kommissionen vedtager en afgżrelse efterfulgt af en indtžgtsordre, som plžgger OP'et en finansiel nettokorrektion ("besluttet" finansiel korrektion), s EU-finansieringen til OP'et reduceres. 
The Member State can (a) voluntarily accept the correction, in which case it can replace the erroneous amount with new expenditure, i.e. the EU co‐financing is not lost for the Member State (‘confirmed’ financial correction); or (b) disagree with the proposed correction in which case the Commission issues a Commission decision followed by a recovery order, which imposes a net financial correction on the OP (‘decided’ financial correction), i.e. the EU financing is reduced for the OP.
Nr korrektionsbelżbet er fastlagt, skal medlemsstaten gennemfżre den finansielle korrektion ("gennemfżrt" finansiel korrektion). 
After the amount to be corrected has been established, the Member State needs to implement the financial correction (‘implemented’ financial correction).
Med hensyn til EU-budgettet kan medlemsstaten fradrage belżbet p en udgiftsoversigt og senere erstatte det med nye udgifter. 
With regard to the EU budget, the Member State can deduct the amount from the next statement of expenditure and may later replace it by new expenditure.
Hvad angr tidspunktet for fradraget, kan medlemsstaten straks tržkke belżbet fra p den nžste udgiftsoversigt (tilbagetržkning), s midlerne kan bruges til andre projekter, og inddrive belżbet fra stżttemodtageren senere. 2 
Depending on the time when the deduction takes place, the Member State immediately withdraw the amount from the next statement of expenditure (withdrawal) releasing the funds to other projects, and recover the amount from the beneficiaries later. 2
Eller medlemsstaten kan vente, indtil belżbet tilbagebetales af stżttemodtageren (inddrivelse fra stżttemodtager), og tržkke det fra p en senere udgiftsoversigt. 
Otherwise, the Member State can wait until the amount is paid back by the beneficiary (recovery from beneficiary) and deduct it from a later statement of expenditure.
I forbindelse med finansielle nettokorrektioner reduceres OP'ets finansieringsramme (ved frigżrelse), og medlemsstaten skal tilbagebetale det belżb, den allerede har modtaget (eller ogs fr den et lavere belżb som sidste betaling). 
In the case of net financial corrections, the OP envelope is reduced (by way of decommitment) and the Member State needs to pay back the amount already received (or at closure it gets a lower amount of final payment).
Med hensyn til stżttemodtagerne er det i forbindelse med finansielle korrektioner medlemsstaternes ansvar at tržffe alle de nżdvendige foranstaltninger til at inddrive de uretmžssigt udbetalte belżb56. 
For financial corrections with regard to the beneficiaries, Member States must take all the necessary measures in order to recover the unduly paid amounts 56.
Dette betyder i fżrste ržkke, at alle regelstridige belżb skal inddrives fra stżttemodtagerne. 
In the first instance this means recovering all irregular amounts from beneficiaries.
Det er imidlertid ikke altid muligt, f.eks. hvis en stżttemodtager er get konkurs. 
However, this is not possible in all cases e.g. due to the bankruptcy of the beneficiary.
Det kan ogs forekomme, at den fejl, der fżrte til en korrektion, ikke blev beget af stżttemodtageren, men skyldtes svagheder i medlemsstatens forvaltnings-og kontrolsystem. 
It may also be that the error leading to the correction was not committed by the beneficiary, but was due to the weaknesses in the management and control system set up by the Member State.
Hvis medlemsstaten ikke fuldt ud kan inddrive de regelstridige belżb fra stżttemodtagerne, bžres den finansielle korrektion af det nationale/regionale budget. 
If the Member State cannot recover the irregular amounts in full from beneficiaries, it is the national/regional budget which bears the financial correction.
Hvis stżttemodtageren er insolvent, kan tabet deles mellem EU-budgettet og det nationale budget57. 
If the beneficiary is insolvent, the amount lost can be shared between the EU and the national budget57.
Handlingsplaner Nr Kommissionen plžgger forebyggende foranstaltninger og/eller finansielle korrektioner, kan den ogs anmode medlemsstaterne om at udarbejde handlingsplaner. 
Action plans When imposing preventive measures and/or financial corrections, the Commission can also request Member States to set up action plans.
I disse handlingsplaner beskriver medlemsstaterne, hvordan de vil udbedre manglerne i deres forvaltnings-og kontrolsystemer med henblik p at forhindre problemer fremover. 
In these action plans Member States describe how the deficiencies in their management and control systems will be corrected in order to prevent problems occurring in the future.
I de fleste tilfžlde sender Kommissionen den enkelte medlemsstat et brev med angivelse af de betingelser, der skal opfyldes, fżr proceduren for forebyggende foranstaltning eller finansiel korrektion kan afsluttes. 
In most cases the Commission addresses a letter to a Member State which sets out the conditions that must be met to exit from the Commission’s preventive or financial correction procedures (exit points).
P grundlag af disse breve udarbejder medlemsstaterne handlinger, der fżlges op af Kommissionen eller, p dennes vegne, af medlemsstatens revisionsmyndighed. 
The Member States use such letters to set up actions which are followed up by the Commission or, on its behalf, by the Member State’s audit authority.
56 57 3 Artikel 70 i forordning (EF) nr. 1083/2006. 
56 57 3 Article 70 of Regulation (EC) No 1083/2006.
Artikel 20 i forordning (EF) nr. 1828/2006. 
Article 20 of Regulation (EC) No 1828/2006.
Artikel 83 i forordning (EU) nr. 1303/2013. 
Article 83 of Regulation (EU) No 1303/2013.
Sammenligning af de lovgivningsmžssige bestemmelser for perioderne 2000-2006, 2007-2013 og 2014-2020 2000-2006 2007-2013 Kriterier: Der er i en rapport fra medlemsstaten 2014-2020 Kriterier: Der er begrundet mistanke om alvorlige eller Kommissionen begrundet mistanke om alvorlige mangler i OP'ets forvaltnings-og kontrolsystem, eller den anvisningsberettigede har begrundet mistanke om, at der til en udgiftsoversigt knytter sig en uregelmžssighed. mangler i OP'ets forvaltnings-og kontrolsystem, eller den anvisningsberettigede har begrundet mistanke om, at der til en udgiftsoversigt knytter sig en uregelmžssighed. 
Comparison of regulatory provisions: 2000‐2006, 2007‐2013 and 2014‐2020 periods Commission report suggests a significant deficiency in the functioning of the management and control system of the OP; or the authorising officer has evidence to suggest a statement of expenditure is linked to an irregularity. management and control system of the OP; or the authorising officer has evidence to suggest a statement of expenditure is linked to an irregularity.
Gennemfżrelse: Kommissionen underretter i et brev medlemsstaten om afbrydelsen. 
Implementation: Letter from the Commission informing the Member State of the interruption.
Gennemfżrelse: Kommissionen afbryder kun den del af udgifterne, som er omfattet af det betalingskrav, der er berżrt af de konstaterede mangler, hvis det er muligt. 
Implementation: The Commission shall interrupt only those parts of the expenditure covered by the payment claim affected by the identified deficiencies where this is possible.
Den underretter straks medlemsstaten skriftligt om afbrydelsen (brev). 
It shall inform the Member State immediately of the interruption in writing (letter).
Timing: Afbrydelsen kan vare op til seks mneder58. Timing: Betalingsfristen for en mellemliggende betalingsanmodning kan afbrydes i en periode p hżjst seks mneder. 
Timing: The Interruption can run for a maximum of six months.58 Timing: The payment deadline for an interim payment claim may be interrupted for a maximum period of six months.
Medlemsstaten kan aftale en forlžngelse af afbrydelsesperioden p yderligere tre mneder59. Bilag II 1 
The Member State may agree to an extension of the interruption period for another three months.59 Annex II 1
Gennemfżrelse: Kommissionen underretter medlemsstaten om forholdet og giver den mulighed for at svare. 
Implementation: The Commission informs the Member State of the issue and gives the Member State the opportunity to reply.
Ved afslutningen af proceduren tržffer Kommissionen en formel afgżrelse om suspension. 
At the end of the procedure the Commission issues a formal decision.
Gennemfżrelse: Kommissionen suspenderer alle/en del af de mellemliggende betalinger efter at have givet medlemsstaten mulighed for at fremsžtte bemžrkninger. 
Implementation: All/part of interim payments are suspended after the Commission has given the Member State the opportunity to present observations.
Gennemfżrelse: Kommissionen suspenderer ved hjžlp af en gennemfżrelsesretsakt alle eller en del af de mellemliggende betalinger. Timing: Nr Kommissionen har underrettet medlemsstaten om suspensionsafgżrelsen, har denne fem mneder til at svare/finde en lżsning p forholdet, fżr en procedure for finansiel korrektion ivžrksžttes60. Timing: Medlemsstaten har to mneder til at besvare Kommissionens anmodning om bemžrkninger, og herefter kan der vedtages en suspensionsafgżrelse61. 
Implementation: Implementing act suspending all or part of interim payments. Timing: Once the Commission has notified the Member State of the suspension decision, it has five months to respond/resolve the issue before a FC decision is initiated.60 Timing: The Member State has two months to respond to a Commission request for observations, after which a suspension decision can be adopted.61 Timing: There is no timing specified unless the suspension follows an interruption under Article 83 in which case it would be applied six to nine months after the initial interruption letter.62 2
Kriterier: Det er i fżrste ržkke medlemsstaternes ansvar at undersżge uregelmžssigheder og plžgge finansielle korrektioner. Kommissionen kan foretage finansielle korrektioner, nr den konkluderer, at der er alvorlige mangler ved forvaltnings-og kontrolsystemet, eller udgifterne i en attesteret udgiftsoversigt er ukorrekte og ikke er blevet korrigeret af medlemsstaten. Kommissionen kan foretage finansielle korrektioner, hvis der er alvorlige mangler ved OP'ets forvaltnings-og kontrolsystems effektive funktionsmde, hvis medlemsstaten ikke har overholdt sine forpligtelser til at undersżge uregelmžssigheder og plžgge finansielle korrektioner, eller hvis der er alvorlige mangler med hensyn til realisering af mlene opstillet i resultatrammen. 
serious failings in the management or control systems which could lead to systemic irregularities, the Commission may impose its own FC. serious deficiency in the management and control system or expenditure contained in a certified statement of expenditure is irregular and had not been corrected by the Member State. management and control system of the OP; Member State failure to comply with its obligation to investigate irregularities and impose FC; serious failure to achieve the targets set out in the performance framework.
Kommissionen foretager finansielle korrektioner ved nedsžttelse af acontobelżbet eller hel eller delvis annullering af fondenes deltagelse i den pgžldende intervention. 
Commission FC is done through reducing the payment on account or cancelling all or part of the contribution of the Funds to the assistance concerned.
Hvis der ikke er enighed mellem Kommissionen og medlemsstaten om bemžrkningen eller dens virkning, tržffer Kommissionen en formel afgżrelse (nettokorrektion, tab af midler). 
If there is no agreement between the Commission and Member State on the observation or its impact, the Commission issues a formal decision (net correction, loss of funds).
I de żvrige tilfžlde kan korrektionsbelżbet bruges til finansiering af andre projekter. 
In other cases, the amount of the correction may be reused to finance other projects.
Gennemfżrelse: Medlemsstaten foretager finansielle korrektioner ved helt eller delvis at annullere bidraget til OP'et. 
Implementation: Member State FC is done by cancelling all or part of the contribution to the OP.
Kommissionen foretager finansielle korrektioner ved at annullere hele eller en del af EU's bidrag til den pgžldende medlemsstat. 
Commission FC is done by cancelling all or part of the EU contribution to the Member State concerned.
Gennemfżrelse: Medlemsstaten foretager finansielle korrektioner ved helt eller delvis at annullere det offentlige bidrag til en operation eller et OP. 
Implementation: Member State FC is done by cancelling all or part of the public contribution to an operation or OP.
Kommissionen foretager finansielle korrektioner ved med gennemfżrelsesretsakter at annullere hele eller en del af EU-bidraget til et OP. 
Commission FC is done by means of implementing acts cancelling all or part of the EU contribution to an OP.
Timing: Kommissionen giver medlemsstaten to mneder til at kommentere dens forelżbige konklusioner. 
Timing: The Commission gives the Member State two months to comment on its provisional conclusions.
Hvis Timing: Kommissionen giver medlemsstaten to mneder til at kommentere dens forelżbige konklusioner. 
If the Commission Timing: The Commission gives the Member State two months to comment on its provisional conclusions.
Hvis Kommissionen foreslr en finansiel korrektion p basis af en fast sats eller ekstrapolation, har medlemsstaten yderligere to mneder til at svare. 
If the Commission proposes a flat rate or extrapolated FC, the Timing: The Commission gives the Member State two months to comment on its provisional conclusions.
Hvis Kommissionen foreslr en finansiel korrektion p basis af en fast sats eller ekstrapolation, har medlemsstaten yderligere to mneder til at svare. 
If the Commission proposes a flat rate or extrapolated FC, the Member State has a further 3
Hvis medlemsstaten ikke accepterer Kommissionens forelżbige konklusioner, indbydes den til en hżring. 
If the Member State does not accept the Commission’s provisional conclusions, it is invited to a hearing.
Hvis der ikke er enighed p dette stadium, har Kommissionen seks mneder til at 3 
In the absence of an agreement at this stage, the Commission has six months to impose a FC.64 two months to respond.
der ikke er enighed p dette stadium, har Kommissionen tre mneder til at plžgge en finansiel korrektion63. konklusioner, indbydes den til en hżring. 
In the absence of an agreement at this stage, the Commission has six months to impose a FC.65 Member State has a further two months to respond.
Hvis der ikke er enighed p dette stadium, har Kommissionen seks mneder til at plžgge en finansiel korrektion64. plžgge en finansiel korrektion65. Kilde: Den Europžiske Revisionsret. 
In the absence of an agreement at this stage, the Commission has three months to impose a FC.63 Source: European Court of Auditors.
63 Artikel 39 i forordning (EF) nr. 1260/1999 og artikel 4 og 5 i forordning (EF) nr. 
63 Article 39 of Regulation (EC) No 1260/1999, and Articles 4 and 5 of Regulation (EC) No 448/2001.
Som fżlge af EU-Domstolens nylige dom (C-139/15) finder artikel 145 i forordningen om fžlles bestemmelser nu anvendelse p alle procedurer for finansiel korrektion uanset programmeringsperiode. 
As a result of recent European Court of Justice judgement (C‐ 139/15), Article 145 of the CPR now applies to all financial corrections procedure regardless of the programming period.
Artikel 39, stk. 3, i forordning (EF) nr. 1260/1999 finder ikke lžngere anvendelse. 
Article 39(3) of Regulation (EC) No 1260/1999 is no longer applicable.
Artikel 98-100 i forordning (EF) nr. 1083/2006. Som fżlge af EU-Domstolens nylige dom (C-139/15) finder artikel 145 i forordningen om fžlles bestemmelser nu anvendelse p alle procedurer for finansiel korrektion uanset programmeringsperiode. 
Articles 98 to 100 of Regulation (EC) No 1083/2006. As a result of recent European Court of Justice judgement (C‐139/15), Article 145 of the CPR now applies to all financial corrections procedure regardless of the programming period.
Artikel 100 i forordning (EF) nr. 1083/2006 finder ikke lžngere anvendelse. Artikel 85 og 143-145 i forordning (EU) nr. 
Article 100 of Regulation (EC) No 1083/2006 is no longer applicable. 64 65 Articles 85 and 143 to 145 of Regulation (EU) No 1303/2013.