natgillin/translations-raw huggingface dataset:
Hvad angår overholdelse af EU’s sundhedskrav, har Kommissionen også konstateret visse problemer med overholdelsen af mindstekravene i Sapard-landene. 
Regarding the requirement to meet EU-hygiene standards, the Commission has also identified certain problems with the respect of minimum standards in the Sapard countries.
Den har fremsat anbefalinger om forbedring af systemerne og kontrollen. 
It has made recommendations for improvements in systems and controls.
Disse konstateringer vil om nødvendigt blive fulgt op under regnskabsafslutningsproceduren. 
Where necessary the findings will be followed up under the clearance of accounts procedures.
Med hensyn til moms rejser Revisionsretten to forskellige spørgsmål. 
As far as VAT is concerned, the Court of Auditors raises two different issues.
Moms er berettiget til EU-medfinansiering, hvis den ikke kan søges godtgjort, på samme måde som det gælder for strukturfondsudgifter. 
VAT is eligible for EU co-financing if it is irrecoverable, in exactly the same way as for Structural Fund expenditure.
Den eneste forskel er, at der for Sapard yderligere gælder det kriterium, at den ikke må veje uforholdsmæssigt tungt på nogen del af programmet. 
The only difference is that, under Sapard, it should, as an additional criterion, not bear disproportionately on any part of the programme.
Det er for tidligt at vurdere, om det er tilfældet. 
It is too early to assess whether this is the case.
C 293/262 DA Den Europæiske Unions Tidende 30.11.2004 RETTENS BEMÆRKNINGER De samlede betalinger til modtagere i Polen, som Kommissionen bogførte i regnskaberne for 2003, beløber sig til 79,6 millioner euro, og Retten anslår momsen i dette beløb til 4,0 millioner euro eller 1,5 % af alle Sapard-betalinger afholdt af Kommissionen i 2003 (herunder forskudsudbetalinger). 
C 293/262 EN Official Journal of the European Union 30.11.2004 THE COURT’S OBSERVATIONS beneficiaries in Poland booked by the Commission in its 2003 accounts is 79,6 million euro, and the VAT included in this is estimated by the Court to be 4,0 million euro, which represents 1,5 % of all Sapard payments made by the Commission in 2003 (including advance payments).
I april 2004 underrettede den polske nationale anvisningsberettigede generaldirektøren for landbrug om, at det attesterende organ ville afgive en negativ erklæring om regnskaberne for 2003 på grund af et andet problem med støtteberettigelse i forbindelse med moms. 
In April 2004 the Polish National Authorising Officer informed the Director-General for Agriculture that the certifying body would give an adverse opinion on the 2003 accounts because of another issue related to the eligibility of VAT.
De årlige aktivitetsrapporter Generaldirektoratet for Udvidelse 8.35. 
Annual Activity Reports The Directorate-General for Enlargement 8.35.
Generaldirektøren for Generaldirektoratet for Udvidelses aktivitetsrapport indeholder som i 2002 forbehold vedrørende de kontrolprocedurer, der skal give den nødvendige sikkerhed med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed: a) der er en iboende risiko ved de decentrale systemer; b) der er huller i system-og transaktionsrevisionerne og c) der hersker uvished med hensyn til tilgodehavender hos finansielle mellemled. 
In his Declaration in the Annual Activity Report, the Director-General for Enlargement, as in 2002, makes the following reservations concerning the control procedures put in place to give the necessary guarantees concerning the legality and regularity of the underlying transactions: a) there is an inherent risk in the decentralised systems; b) there are gaps in systems and transaction audits; and c) there are uncertainties regarding claims on financial intermediaries.
Problemet med medfinansiering omtales i rapporten i forbindelse med bemærkningerne om forvaltningssystemerne og de interne kontrolsystemer. 
The problem of co-financing is mentioned in the Report in the context of management and internal control systems.
Kontrollen af parallel medfinansiering er svag (jf. punkt 8.7), og der er en risiko for, at kandidatlandene ikke opfylder medfinansieringsbetingelserne. 
There is weak control of parallel co-financing (see also paragraph 8.7) and there is a risk that co-financing requirements are not being met by the candidate countries.
Dette problem forekommer Retten alvorligt nok til, at generaldirektøren burde have taget forbehold vedrørende dette forhold i erklæringen i den årlige aktivitetsrapport for 2003. 
The Court considers that this problem seems important enough to merit a reservation in the Declaration in the 2003 Annual Activity Report.
Generaldirektoratet for Regionalpolitik 8.37. 
The Directorate-General for Regional Policy 8.37.
KOMMISSIONENS SVAR Kommissionen vil undersøge virkningerne af momsen, når programmet er blevet fuldført. 
THE COMMISSION’S REPLIES The Commission will examine the impact of VAT once the programme has been completed.
Med hensyn til det spørgsmål, den polske nationale anvisningsberettigede havde rejst, er Kommissionen i gang med at drøfte det med de polske myndigheder. 
Regarding the issue raised by the Polish National Authorising officer, the Commission is addressing this with the Polish Authorities.
Gennemførelsesorganerne bør forbedre kontrollen af parallel medfinansiering på modtagerniveau, og selv om der nok er risiko for, at med-finansieringskravene ikke opfyldes, er der kun ringe risiko for, at dette ikke opdages, og at der ikke træffes afhjælpende foranstaltninger. 
The control of parallel co-financing at the beneficiary level should be improved by the implementing agencies and while there is indeed a risk of co-financing requirements not being met there is only a limited risk of this being undetected and of remedial actions not being taken.
Kommissionen vil dog yderligere overveje et forbehold, når tiden er inde, og på baggrund af udviklingen. 
Nevertheless, the Commission will further consider a reservation as this issue matures and in the light of developments.
30.11.2004 DA Den Europæiske Unions Tidende C 293/263 RETTENS BEMÆRKNINGER 8.38. 
30.11.2004 EN Official Journal of the European Union C 293/263 THE COURT’S OBSERVATIONS 8.38.
De svagheder, Kommissionen konstaterede ved revisionen, nævnes i afsnit 4.1.3 i rapporten, men det ville have været mere nyttigt, hvis rapporten havde omfattet en analyse af hvert kandidatland med en detaljeret redegørelse for de punkter, hvor forordningens bestemmelser endnu ikke var opfyldt. 
Although weaknesses revealed by the Commission’s audits are mentioned in section 4.1.3 of the report, it would have been more useful if the Report had included a detailed analysis by candidate country of the elements which needed to be completed in order for the provisions of the Regulation to be complied with.
Det ville have vist de risici, Kommissionen var udsat for på dette område. 
This would have demonstrated the Commission’s exposure to risk in this area.
Ganske vist var Slovenien ikke omfattet af det generelle forbehold vedrørende ISPA, men Generaldirektoratet for Regionalpolitiks revision omfattede ikke en undersøgelse af udbuds-og kontraktsystemerne, så det, at Slovenien ikke var omfattet af forbeholdet, skal ikke forstås sådan, at Slovenien fuldt ud opfyldte betingelserne i artikel 9, stk. 
In addition, although Slovenia was exempt from the general reservation on ISPA, it should be noted that the audit of the Directorate-General for Regional Policy did not include an examination of the tendering and contracting systems, so this exemption should not be understood as full compliance with the requirements of Article 9(1).
Generaldirektoratet for Landbrug 8.39. 
The Directorate-General for Agriculture 8.39.
Den årlige aktivitetsrapport for 2003 fra Generaldirektoratet for Landbrug indeholder ikke et forbehold vedrørende Sapard. 
No reservations relating to Sapard have been included in the Directorate-General for Agriculture’s 2003 Annual Activity Report.
Retten anser det for korrekt, fordi de konstaterede fejl er under Kommissionens væsentlighedsgrænse. 
The Court considers that this is correct, because the errors identified are below the Commission’s materiality threshold.
Generaldirektøren burde imidlertid have anført en bemærkning herom i den årlige aktivitetsrapport, for Retten underrettede i december 2003 Kommissionen om problemet med moms i Polen, og generaldirektøren havde ingen oplysninger om omfanget af dette problem i de øvrige Sapard-lande. 
However, the Director-General should have included a comment on this issue in the annual activity report, since the Court reported on the problem of VAT in Poland to the Commission in December 2003 and he had no information on the extent of this problem in the other Sapard countries.
Konklusion 8.40. 
Conclusions 8.40.
I sin årsberetning for 2002 (28) konkluderede Retten, at overvågnings-og kontrolsystemerne på området førtiltrædelsesstøtte burde forbedres. 
In its 2002 Annual Report (28) the Court concluded that the supervisory systems and controls in the area of pre-accession aid needed strengthening.
Selv om såvel Kommissionen som kandidatlandene har forbedret deres systemer på visse områder, bør de gøre en yderligere indsats. 
Although progress has been achieved by both the Commission and in the candidate countries in certain areas, further efforts need to be made.
Antallet af fejl, som Retten konstaterede under revisionen af transaktioner i 2003, viser, at der er systemsvagheder, og at overvågnings-og kontrolsystemerne bør forbedres yderligere, så risikoen for regelstridige betalinger begrænses. 
The number of errors detected during the Court’s audit of transactions in 2003 indicated system weaknesses and the need to further improve the supervisory systems and controls in order to limit the risk of irregular payments.
Med hensyn til overvågnings-og kontrolsystemerne under Phare konkluderer Retten følgende: — ved Kommissionens revision blev der konstateret svagheder, der medførte, at godkendelsen til EDIS blev forsinket — der blev ikke foretaget tilstrækkelig kontrol af kandidatlandenes parallelle medfinansiering, og — ud over at Kommissionens revisioner som nævnt i generaldirektørens erklæring var ufuldstændige, tog det for lang tid, inden rapporterne om afslutningsrevisionen blev godkendt. 
In the case of Phare supervisory systems and controls: — weaknesses were identified by the Commission’s verification audits which mean that EDIS accreditation has been delayed; — there was inadequate control of parallel co-financing by candidate countries; and — in addition to the gaps in the Commission’s audits mentioned in the Director-General’s Statement, approval of final closure audit reports was too slow.
KOMMISSIONENS SVAR 8.38. 
THE COMMISSION’S REPLIES 8.38.
Afsnit 4.1.3 i den årlige aktivitetsrapport 2003 fra GD REGIO sammenfatter de væsentlige mangler, der er konstateret i revisionsarbejdet i 2003 i tiltrædelses-og kandidatlandene, og begrunder således de forbehold, generaldirektøren har taget. 
Section 4.1.3 of DG REGIO’s Annual Activity Report 2003 summarises the material shortcomings identified in the audit work during 2003 in the accession and candidate countries and thereby justifies the reserves entered by the Director-General.
Samme fremgangsmåde blev anvendt til at begrunde forbeholdene for de pågældende medlemsstater med hensyn til deres forvaltning af EFRU og Samhørighedsfonden. 
The same approach was used in justifying the reserves for Member States concerned in relation to their management of ERDF and the Cohesion Fund.
Kommissionen er enig med Retten i dens bemærkning for Sloveniens vedkommende. 
As far as Slovenia is concerned, the Commission agrees with the Court’s observation.
Den revision, GD REGIO foretog af udbuds-og kontraktindgåelsesprocedurerne, var begrænset som følge af den forudgående kontrol, Kommissionens delegation havde foretaget. 
The scope of DG REGIO’s audit of procurement procedures was limited, due to the ex ante controls carried out by the EC Delegation.
GD AGRI omtalte ikke momsspørgsmålet i Polen i den årlige aktivitetsrapport, fordi det ud fra det hidtidige udgiftsniveau ikke mener, at finansieringen af moms i Polen har en uforholdsmæssig virkning for Sapard-programmet og dermed ikke er støtteberettiget efter den flerårige finansieringsaftales regler. 
DG AGRI did not refer to the VAT issue in Poland in the Annual Activity Report (AAR) because it does not consider, based on expenditure levels so far, that the financing of VAT in that country has a disproportionate effect on the Sapard programme and is thus ineligible under MAFA rules.
Af hensyn til kortheden og klarheden omtales kontrolspørgsmål, der ikke anses for at have væsentlige virkninger for erklæringen, desuden generelt ikke i den årlige aktivitetsrapport. 
Furthermore, in the interests of brevity and clarity, control issues which are not considered to have a material impact on the declaration are generally not mentioned in the AAR.
Kommissionen er klar over behovet for yderligere forbedringer af forvaltnings-og kontrolsystemerne i de nye medlemsstater og tiltrædelses-landene. 
The Commission is aware of the need for further improvement in the management and control systems in the new Member States and the accession countries.
Den støtter fortsat disse forbedringer bl.a. ved sit eget revisionsarbejde. 
It continues to support these improvements, inter alia, through its own audit work.
Ved udgangen af september 2004 var seks lande blevet godkendt, og resten var langt fremme i processen. 
By the end of September 2004 six countries have been accredited and the rest are in advance stages of the process.
Færdiggørelsen af revisionsrapporterne kunne fremskyndes. 
Finalisation of the audit reports could be speeded up.
Dette afhænger dog dels af de midler, der er afsat til generaldirektoratet, dels af den tid, der går, inden modtagerne besvarer revisorernes forespørgsler. 
However, this partly depends on the resources allocated to the Directorate-General and partly on the time taken by the beneficiaries to reply to queries from the auditors.
(28) Årsberetningen for regnskabsåret 2002, punkt 8.45. 
(28) See Annual Report concerning the financial year 2002, paragraph 8.45.
C 293/264 DA Den Europæiske Unions Tidende 30.11.2004 RETTENS BEMÆRKNINGER 8.42. 
C 293/264 EN Official Journal of the European Union 30.11.2004 THE COURT’S OBSERVATIONS 8.42.
For så vidt angår ISPA, har landene gjort en stor indsats for at få oprettet forvaltningsstrukturer og interne kontrolmekanismer, men pr. 31. december 2003 var ingen af landene nået så langt, at alle systemer i de nationale myndigheder og organer, der deltager i forvaltningen af ISPA, opfyldte minimumskravene. 
In the case of ISPA, although the countries made significant efforts to create management structures and put in place internal control mechanisms, at 31 December 2003 no country had achieved compliance with the minimum system requirements for all the national authorities and bodies involved in the management of ISPA.
Dertil kommer, at Kommissionen ikke traf tilstrækkelige foranstaltninger til at sikre, at kandidatlandene opfyldte kravene i forordningen inden udløbet af tidsfristerne. 
In addition, the Commission did not take sufficient measures to ensure that the regulatory requirements were respected by the candidate countries within the time limits.
Kommissionens delegationers forudgående godkendelse var et absolut nødvendigt kontrolelement i proceduren for indgåelse af aftaler, og afskaffelsen af dette kontrolelement efter de nye landes tiltrædelse betyder, at procedurerne for udbud og indgåelse af aftaler bliver et risikoområde. 
The ex ante approval by the EC Delegation was an indispensable element of control in the procurement process, and its removal following accession means that the tendering and contracting procedures would become a high-risk area.
I forbindelse med Sapard fungerede overvågnings-og kontrolsystemerne generelt i praksis, når bortses fra de svagheder, der blev påvist ved Kommissionens regnskabsafslutningsrevision, og den høje fejlfrekvens, der blev konstateret i Sapard-landene. 
In the case of Sapard, except for the weaknesses identified in the Commission’s clearance audits and the high frequency of errors found in Sapard countries, the supervisory systems and controls generally worked in practice.
Anbefalinger 8.44. 
Recommendations 8.44.
Retten anbefaler, — for så vidt angår Phare, at Kommissionen a) gør alt, hvad der står i dens magt, for at sikre sig, at de svagheder ved kandidatlandenes systemer, den påviste ved sin egen revision, afhjælpes, b) sikrer sig, at gennemførelseskontorerne kontrollerer, at medfinansiering har fundet sted på tidspunktet for anmeldelsen af udgifterne, c) sørger for, at der ikke går så lang tid, inden rapporterne om afslutningsrevisionen forelægges, og d) overvejer, om og hvordan de revisioner, der udføres af de nationale fonde i kandidatlandene, kan udnyttes i arbejdet med henblik på erklæringen om Phare-transaktionernes lovlighed og formelle rigtighed, — for så vidt angår ISPA, at Kommissionen a) fortsætter sin systemrevision med henblik på at få sikkerhed for, at der er oprettet pålidelige systemer til forvaltning af strukturfondene og Samhørighedsfonden, KOMMISSIONENS SVAR 8.42. 
The Court recommends that: — concerning Phare, the Commission should: a) do all in its power to ensure that the weaknesses in systems in candidate countries revealed by its verification audits are addressed; b) take measures to ensure that Implementing Agencies verify co-financing at the time of declaration; c) speed up the finalisation of closure audit reports; and d) assess whether or how the audits carried out by National Funds in candidate countries could be utilized for the purpose of deriving assurance concerning the legality and regularity of Phare transactions. — concerning ISPA, the Commission should: a) continue its systems audits, so as to ensure that reliable systems have been created for the management of the Structural and Cohesion Funds; THE COMMISSION’S REPLIES 8.42.
Inden tiltrædelsen havde en række gennemførelsesorganer i flere af tiltrædelseslandene opnået EDIS-godkendelse, og mange af organerne i landene ansås for at opfylde kravene. 
Before accession a number of implementing bodies in several accession countries had achieved EDIS accreditation and many of the bodies in the countries were considered to meet the requirements.
Ud over at kravene var blevet fastsat i den finansieringsaftale, der var knyttet til hver enkelt beslutning om støtte, havde Kommissionen ydet omfattende bistand og vejledning, og fra og med 2001 reviderede den systemerne og sikrede omhyggeligt, at der blev rådet bod på eventuelle konstaterede mangler. 
As well as laying down the requirements in the Financing Memorandum attached to each aid award decision, the Commission had provided extensive support and guidance and from 2001 onwards had been auditing the systems and taking care to ensure that any deficiencies found were corrected.
EDIS-godkendelse var ikke den eneste måde, hvorpå kravet om effektive forvaltnings-og kontrolsystemer for ISPA kunne opfyldes. 
EDIS accreditation was not the only means of meeting the requirement for effective management and control systems for ISPA.
Kommissionen arbejder videre på at sikre, at der er etableret passende systemer til forvaltning af strukturfondene og Samhørighedsfonden. 
The Commission is continuing its work to ensure that appropriate systems are in place for managing the Structural and Cohesion Funds.
Området offentlige udbud og kontrakter er et risikoområde også for de gamle medlemsstater. 
Public procurement is a risk area also for the old Member States.
Det spillede en hovedrolle i de mange uddannelsesaktiviteter, GD REGIO tog initiativ til, ledede og gennemførte for at forbedre kandidatlandenes administrationskapacitet. 
Procurement was a key part of the numerous training activities initiated, led and implemented by DG REGIO to improve the administrative capacity of the candidate countries.
Kommissionen henviser til sine svar på punkt 8.10 og 8.12. 
The Commission refers to its replies to points 8.10 and 8.12.
Der vil blive foretaget den nødvendige opfølgning med hensyn til de af Retten konstaterede fejl. 
The errors identified by the Court will be followed up as necessary. 8.44.
8.44. for så vidt angår Phare : a) Det sker allerede bl.a. ved EDIS-processen. 
Concerning Phare: a) This is already being addressed, inter alia, through the EDIS process.
Se svaret på punkt 8.6. b) Det sker allerede bl.a. ved EDIS-processen. for så vidt angår ISPA : a) Revisionsstrategien i GD REGIO omfatter fortsatte systemrevisioner, hvor der vil blive lagt særlig vægt på systemernes overensstemmelse med kravene for strukturfondene og Samhørighedsfonden. 
See reply to point 8.6. b) This is already being addressed, inter alia, through the EDIS process.
30.11.2004 DA Den Europæiske Unions Tidende C 293/265 RETTENS BEMÆRKNINGER b) fastsætter en specifik tidsplan med milepæle for de to lande, der fortsat vil være omfattet af ISPA (29), så den kan sikre sig, at disse to lande opfylder forordningens krav til forvaltning og kontrol i god tid inden deres tiltrædelse, og c) intensiverer sin efterfølgende revision af projekter, fordi Kommissionens delegationers forudgående kontrol af udbuds-og kontraktprocedurer ophører med de nye landes tiltrædelse af EU, — for så vidt angår Sapard, at Kommissionen med hensyn til de regnskabsafslutningsrevisioner, der skal gennemføres i 2004, a) afhjælper de svagheder, som Retten har påvist, b) sikrer sig, at der er foretaget revision i alle de lande, der er omfattet af regnskabsafslutningsbeslutningen, og c) træffer de nødvendige foranstaltninger til at få tilbagebetalt moms, der ikke er støtteberettiget. 
30.11.2004 EN Official Journal of the European Union C 293/265 THE COURT’S OBSERVATIONS b) for the two countries which will carry on benefiting from ISPA (29), set a specific timetable, with milestones, to ensure that the management and control requirements of the Regulation are observed in due time before their accession; and c) intensify its ex post audits of projects to take account of the removal upon accession of the ex ante control of tendering and contracting procedures by the EC Delegations. — concerning Sapard, for the clearance of accounts audits that are to be undertaken in 2004, the Commission should: a) remedy the weaknesses identified by the Court; b) ensure that audits are carried out for all countries for which amounts are cleared in its decision and; c) take appropriate action to recover the ineligible VAT.
2/2004 »Er Sapard blevet forvaltet godt?« 8.45. 
PRINCIPAL OBSERVATIONS IN SPECIAL REPORTS Special Report No 2/2004 ‘Has Sapard been well managed?’ 8.45.
Det særlige tiltrædelsesprogram for landbrug og udvikling af landdistrikter (Sapard) er det første program for bistand til tredjelande, der forvaltes decentralt. 
The Special Accession Programme for Agriculture and Rural Development (Sapard) is the first external aid programme which is implemented in a decentralised manner.
Målene for programmet (30) er at bidrage til gennemførelsen af den gældende fællesskabsret og løse problemer i forbindelse med tilpasningen af landbrugssektoren og landdistrikterne i de 10 lande, der modtager Sapard-støtte (31). 
The objectives of the programme (30) are to contribute to the implementation of the Community acquis and to solve problems for the adaptation of the agricultural sector and rural areas in the 10 countries which benefit from Sapard aid (31).