natgillin/translations-raw huggingface dataset:
Heriblandt er indenlandsk og udenlandsk trafik med fly. 
VAT and duties Description of tax expenditure
Herigennem bliver flyvetimebehovet reduceret, da der er færre piloter, som skal uddannes og trænes. 
These initiatives will reduce the required number of flight hours, as there will be fewer pilots needing instruction and training.
Hertil anvendes VIES-systemet, jf. pkt. 61. 
VIES is used for this purpose, see paragraph 61.
Hertil kommer, at både lovgivning af national og international oprindelse, herunder EU, indgår i målet. 
To this should be added, that the administrative costs related to legislation of both national and international origin, including the EU, also form part of the target.
Hertil kommer, at det synes vanskeligt at udmønte forordningens bestemmelser i systemunderstøttelsen, hvilket problemerne med markblokregistret er et eksempel på. 
To this should be added that it is apparently difficult to implement the provisions of the regulations in the systems supporting the different activities, which the problems experienced in relation to the field block index illustrate.
Hertil kommer, at revisionssager omtalt i denne beretning i flere tilfælde udspringer af forhold fra tidligere regnskabsår, herunder forhold, som er omtalt i Endelig betænkning over statsregnskabet. 
Moreover, several audit cases referred to in this report have their source in previous accounting years and include issues that are referred to in the Final report on the state accounts.
Hertil kommer flere andre regelforenklingstiltag på Socialministeriets initiativ. 
To this should be added several other initiatives taken by the Ministry of Social Affairs to simplify regulation.
Hertil kommer sagsbehandlingstiden hos domstolene. 
On top of this comes the courts’ case management time.
Herudover anbefaler IMF følgende: 
And the IMF's recommendations:
Herudover er der legale hensyn at tage til ændringerne, idet virksomhederne i dag har forskellige angivelses- og afregningsperioder, og en forkortelse heraf vil betyde øgede administrative byrder for erhvervslivet. 
In addition, the changes should make allowance for the fact that today businesses have varying declaration and settlement periods and a reduction hereof will impose higher administrative burdens on the business community.
Herudover er der særlig fokus på, at sagsstyringen sikres gennem løbende evalueringer. 
In addition to this, there is special focus on safeguarding case management through ongoing evaluation.
Herudover er det ledelsens ansvar, at de dispositioner, der er omfattet af årsregnskabet, er i overensstemmelse med love og andre forskrifter samt med indgåede aftaler og sædvanlig praksis. 
In addition, management is responsible for ensuring that the transactions covered by the financial statements are in accordance with legislation and other regulations as well as with agreements concluded and general practice.
Herudover er en række lande og organisationer tilknyttet Arktisk Råd som observatører. 
In addition, several countries and organisations are associated with the Arctic Council as observers.
Herudover er loven bl.a. blevet ændret med henblik på at aktivere Landsbyggefondens midler, at holde prisen for alment nybyggeri nede samt at forebygge ghettoisering. 
In addition, the act has been amended in order to capitalize the funds held in trust by an independent institution, managing the funds for social housing construction activities, keep the price of social housing construction down and prevent the formation of ghettoes.
Herudover fik Roskilde Bank A/S efterfølgende endnu et påbud. 
The bank is asked to explain the continued high growth in lending
Herudover har FødevareErhverv og Plantedirektoratet gennemført flere erfaringsudvekslinger end tidligere for at sikre samme forståelse af retningslinjerne. 
The Food Agency and the Plant Directorate have also exchanged experiences more frequently than in the past to ensure that they are on the same page in respect to their interpretation of the control guidance.
Herudover har Justitsministeriet oplyst, at den nye politireform forventes at udbygge og fastholde specialkompe- tencer samt fornøden rutine i komplicerede sagstyper som fx sager om økonomisk kriminalitet, hvilket tillige forventes at styrke indsatsen. 
In addition, the Ministry of Justice has stated that the new police reform is expected to expand and maintain special competencies and the routines required for complex cases such as economic crime cases, which is also expected to strengthen counter-measures.
Herudover har Rigsrevisionen vurderet, at den årlige landevurdering, som ambassaden udarbejder om status på bistanden til Tanzania, er et vigtigt led i dokumentationen af bistanden. 
Rigsrevisionen also considers the annual country assessment that the embassy prepares on the progress of the development assistance to Tanzania an important element of documenting the development assistance.
Herudover har Økonomi- og Erhvervsministeriet koordineret målingerne af de administrative byrder for virksomhederne. 
In addition, the Ministry of Economic and Business Affairs is also the head coordinator of the activities to measure the administrative burden on businesses.
Herudover kan specifikke særligt forurenende erhverv under nærmere givne betingelser få godtgjort en del af den erlagte spildevandsafgift, jf. spildevandsafgiftslovens § 11. 
In addition, specific heavily polluting industries may under certain specified conditions be reimbursed for the effluent charges paid, cf. the Effluent Charges Act, section 11.
Herudover konstaterer Europa-Kommissionen løbende mangler i forbindelse med den finansielle revision af regnskaberne i medlemslandene, som dog typisk medfører under- kendelser af mindre beløbsmæssigt omfang. 
To this should be added that the Commission during its financial audit of the accounts in the Member States keep detecting irregularities, which, however, generally lead to only minor financial corrections.
Herudover kontrollerer Finanstilsynet selvstændigt efterlevelsen af påbuddet, hvis der er tale om et mere alvorligt påbud umiddelbart efter, at erklæringen afgives. 
In addition, if the instruction concerned is more critical, the FSA separately checks compliance with the instruction immediately after the company has confirmed rectification of the issue.
Herudover omfatter revisionen en gennemgang af virksomhedens værdiansættelse af risikobetonede aktiver og passiver samt af de af ledelsens eventuelt udarbejdede skøn for enkelte regnskabsposter. 
In addition, the audit includes reviews of the entity's valuation of high-risk assets and liabilities, and any estimates of individual items made by management.
Herudover skal ansøger beskrive: 
Applicants are also required to describe:
Herudover skal der ifølge Finanstilsynets forretningsgang følges op på særlige risikooplysninger. 
Moreover, according to the FSA procedure, the Authority must follow up on special risk factors.
Herudover udarbejdede ministeriet med hjælp fra eksterne eksperter en række statistiske analyser til mere nøjagtig beregning af risikoen for EU-fonden. 
With the assistance of external consultants, the ministry also worked out statistical analyses for more accurate calculation of the risk to the EU budget.
Herudover var reglerne om n+2 nye, hvilket skabte store administrative udfordringer. 
Furthermore, the n+2 rules were new, which presented a major administrative challenge.
Herudover vurderer konsulenterne også den militærfaglige anbefaling og grundlaget for de økonomiske beregninger. 
Furthermore, the consultants will assess the military recommendation and the basis for the financial calculations.
Herunder skal det dokumenteres, at deltagerne i projektet svarer til det forudsatte i ansøgningen. 
In addition, the beneficiaries must document that the participants in the projects are as prescribed in the applications.
Herved fremkom 7.000 markblokke ud af de 34.000 markblokke. 
This exercise reduced the number of blocks involved from 34,000 to 7,000.
Herved opnår staten et tab som følge af den manglende momsindbetaling. 
The government thus incurs a loss as a result of the missing VAT payment.
Hidtil har Folketingets stående udvalg først kunnet oplyses om en kriseramt finansiel virksomheds generelle økonomiske forhold, når staten ydede garanti, og virksomheden var i betalingsstandsning eller under konkurs. 
To date, information about the general financial circumstances of a bank in difficulties could not be disclosed to the standing committees of the Danish Folketing until the government had provided a guarantee and the enterprise had suspended payments or was subject to bankruptcy proceedings.
Hidtil har FødevareErhverv indskannet de relevante dokumenter til brug for kontrollens udførelse, som derefter er sendt elektronisk til kontrolmyndighederne. 
So far, the Food Agency has scanned in the relevant documents for the control, after which the scanned files are transmitted electronically to the control authorities.
Hifadhi ya Mazingira, Miljøbeskyttelse (støtte til miljø og landbrug) 
Hifadhi ya Mazingira, Environmental Protection (support to the environment and agriculture)
Historie og baggrund 
History and background
Hiv-forekomst blandt 15-24-årige 
HIV prevalence amongst 15-24 years old
Hjemmestyreloven for Færøerne fra juli 2005 og selvstyreloven for Grønland fra juni 2009 giver Færøerne og Grønland ansvaret for dele af de opgaver, som indgår i denne undersøgelse. 
The Home Rule Act of the Faroe Islands of July 2005 and the Act on Greenland Self- Government of June 2009 allocate responsibility for some of the tasks that form part of this examination to the Faroe Islands and Greenland.
Hjemtagningen bliver således 500 kr./500 kr. = 100 %. 
The repatriation rate will thus amount to EUR 500/EUR 500 = 100 per cent.
Hjemtagningen er delvist gennemført i 2011 og vil være fuldt gennemført i 2012. 
Some activities were transferred back in-house in 2011 and the transaction will be completed in 2012.
Hjemtagningen er sket på baggrund af gentagen kritik fra Europa-Kommissionen og ud fra et ønske om at strømline processerne. 
The decision to terminate the collaboration was made as a response to repeated criticism raised by the Commission in combination with a wish to streamline processes.
Hjemtagningen forventes at give en række forbedringer af kontrollen, bl.a. en bedre styring og planlægning af telekontrollen og en styrkelse af telekontrolmetodens faglige kvalitet. 
The transfer is expected to enhance the quality of the remote-sensing method and improve the management and planning of remote-sensing control.
Hovedformålet med projektet er at opnå en reduktion i størrelsen af un- derkendelser efter 2015. 
The main objective of the project is to reduce the amounts of the financial corrections that may be imposed on Denmark after 2015.
Hovedformålet med reviews er at få en vurdering af indsatsen, som er uafhængig af ambassaden. 
The main purpose of a review is to obtain a performance assessment which is independent of the embassy.
12 hovedkategorier 
12 main categories
HOVEDKONKLUSION 
MAIN CONCLUSION
Hovedkonklusionen er baseret på følgende: 
The main conclusion is based on the following audit findings:
Hovedkonklusionen er baseret på følgende delkonklusioner: 
The main conclusion is based on the following sub-conclusions:
Hovedkontroller er fx, om der er etableret et markbloksystem til registrering af landmændenes arealer, mens støttekontroller er administrative funktioner, der skal sikre en korrekt behandling af ansøgningerne, fx procedurer, der sikrer, at ansøgningen udfyldes korrekt og indeholder de krævede oplysninger. 
Key controls are the checks required to establish, for instance, whether a land parcel identification system (LPIS) has been established for registration of the farmers’ land, whereas ancillary controls are the administrative functions required to ensure correct processing of claims like, for instance, procedures to verify that applications have been correctly filled out and are including the required information.
Hovedkontroller omfatter fysiske og administrative kontroller, som skal udføres for at kunne fastslå, om støttemodtagerne reelt lever op til betingelserne for at modtage støtte. 
Key checks are the physical and administrative checks that are required to verify the eligibility of the claim made by the beneficiary.
Hovedparten af aktiviteterne under sundhedssektorprogrammets seneste fase (2009-2014) vedrørende støtte til sundhedssektoren på fastlandet, støtte til Zan- zibars sundhedssektor og bekæmpelse af hiv/aids er igangsat som planlagt. 
The bulk of the activities included in the most recent phase of the Health Sector programme (2009-2014), which concerns support to the public health sector on the mainland, support to the public health sector of Zanzibar and the fight against HIV/AIDS, have been launched as planned.
Hovedparten af aktiviteterne under sundhedssektorprogrammets seneste fase (2009- 2014) vedrørende støtte til sundhedssektoren på fastlandet, støtte til Zanzibars sundhedssektor og bekæmpelse af hiv/aids er igangsat som planlagt. 
The bulk of the activities included in the most recent phase of the Health Sector Programme Support (2009-2014), which concerns support to the public health sector on the mainland, support to the public health sector of Zanzibar and the fight against HIV/AIDS, have been launched as planned.
Hovedparten af de oplysninger, som har dannet grundlag for beregningen af delomkostnin- gerne, kommer fra leverandøren. 
Most of the data used to calculate the cost component comes from the manufacturer.
Hovedparten af EU-indtægterne vedrører tilskud til landmænd, der gives gennem en række landbrugs- ordninger, hovedsageligt enkeltbetalingsordningen. 
The greater part of the EU revenue concerns aid provided to farmers within the framework of various agricultural subsidy schemes, primarily the Single Payment Scheme.
Hovedparten af evalueringerne har været i EU-udbud. 
The bulk of the evaluations conducted have been tendered according to EU procurement directives.
Hovedparten af Kommissionens underkendelser gives som flatrate 
The majority of financial corrections imposed by the Commission are flat-rate corrections
Hovedparten af programmets mål er således enten helt eller delvist opfyldt, og det er realistisk, at mindst halvdelen af målene på sundhedsområdet i Tanzanias fattigdomsstrategi bliver opfyldt i 2010. 
Thus the majority of the objectives set for the programme have either been partially or fully achieved and it seems realistic to assume that minimum half of the objectives set for the health sector as part of Tanzania’s strategy to reduce poverty will be achieved in 2010.
Hovedproblemet er, at effekterne er svære at se, og Tanzanias retsvæsen rangerer dårligt, når det sammenlignes med andre lande i regionen. 
The main problem is that the impact is difficult to identify, and Tanzania’s legal system has a poor reputation compared to other countries in the region.
Hvad angår havmiljøovervågning og havmiljøberedskab, har Færøerne overtaget ansvaret for havmiljøet på Færøerne. 
As regards monitoring the marine environment and the marine environmental emergency response, the Faroe Islands have taken over responsibility for the Faroese marine environment.
Hvad angår revision af Nordisk Råd til de nordiske revisionsmyndigheder. 
Insofar as the audit of the Nordic Council is concerned, to the Nordic audit offices.
Hvad angår revision af nordiske organer, institutioner og projekter til Rigsrevisionen og til ministerrådets sekretariat. 
Insofar as the audit of Nordic bodies, institutions and projects is concerned, to Rigsrevisionen and to the secretariat of the Council of Ministers.
Hvad angår SAR-beredskab, har Færøerne overtaget ansvaret på Færøerne, hvorimod ansvaret for SAR-beredskabet i Grønland hører under danske myndigheder. 
The Faroe Islands have taken over responsibility for the SAR response in the Faroe Islands, whereas the Danish authorities are responsible for the SAR response in Greenland.
Hvad angår sikker sejlads, er Geodatastyrelsen ansvarlig for søopmålingen. 
As regards marine navigation safety, the Danish Geodata Agency is responsible for hydrographic surveys.
Hvad er baggrunden for, at Finanstilsynet i 2007 havde en udskiftning på op mod 25 % af de ansatte, og i hvilket omfang har stillinger været ubesatte i Finanstilsynet? 
In 2007 why did the FSA record a just under 25% turnover in staff and how many positions in the FSA have remained vacant?
Hvad er beregningsgrundlaget for bankernes aftale med Nationalbanken om, at de skal dække netop 750 mio. kr. via Det Private Beredskab? 
What calculation basis is used for the banks’ agreement with Nationalbanken that they are required to cover precisely DKK 750m through the Private Contingency Association?
Hvad er omfanget af momskarruselsvindel ved handel med CO2-kvoter i Europa, og hvad er muligheden for at gennemføre momskarruselsvindel i dag? 
What is the scope of VAT carousel fraud in trading CO2 allowances in Europe and what are the current possibilities of committing VAT carousel fraud?
Hvad er processen for og årsagerne til, at Kommissionen giver Danmark underkendelser på arealordningerne? 
What is the background for and the process followed by the Commission when financial corrections are charged to Denmark in relation to the Single Payment Scheme?
Hver bekendtgørelse indeholder 12-13 målsætninger, som i store træk ligner hinanden. 
Each executive order includes 12-13 targets largely resembling each other.
Hver nationalpark er opbygget som en fond med en bestyrelse. 
Each national park is organised as a foundation with a board.
Hver nationalparkplan gælder for en 6-årig driftsperiode, hvorefter bestyrelsen skal revidere planen. 
Each national park plan covers a six-year operating period, after which the board must revise the plan.
Hver revisionsmyndighed sender årligt inden 15. maj en sammenfatning til Rigsrevisionen af revisionen af de nordiske midler i det forløbne år. 
Every year, before 15 May, each audit office submits a summary to Rigsrevisionen of the audit of the Nordic funds in the preceding year.
Hvert fyrtårn skal bestå af en række projekter, der understøtter et udviklingsmiljø. 
Each beacon consists of a number of projects that support local development.
Hvert halve år mødes repræsentanter fra medlemslandene – Senior Arctic Officials (SAO) – og repræsentanter for de oprindelige folkeslag og observatørerne. 
Every six months representatives of the member states – Senior Arctic Officials (SAO) – meet with representatives of the indigenous peoples and the observers.
Hvilke aktiviteter, der bør blive behandlet gennem revisionen, afgøres ud fra en væsentligheds- og risikovurdering. 
The activities to be considered in the audit are determined based on an assessment of materiality and risk.
Hvilke myndigheder der havde til opgave at varetage kontrollen, blev beskrevet ved henvisning til de kontrolmyndigheder, der efter gældende regler er udpeget til at udføre kontrol inden for samme områder i henhold til national lovgivning. 
The executive order specified which authorities were to perform the control by referring to the authorities appointed to perform control in the same areas under national legislation.
Hvilke målemetoder er der udviklet til at vurdere målop- nåelsen? 
Which measurement methods have been developed to evaluate objective fulfilment?
Hvilken betydning har skattereglerne for nedskrivningen for situationen i Roskilde Bank A/S? 
What significance did the tax rules on write-downs have for Roskilde Bank A/S?
Hvilken effekt har indsatsen haft? 
What are the gains of the activities?
hvilken organisation den vedrører, 
which organisation it concerns
Hvis ansøger er uenig med FødevareErhverv om arealstørrelsen, anmoder FødevareErhverv som hovedregel Plantedirektoratet om at opmåle det pågældende areal og dermed få en fuldt opdateret opmåling af arealet. 
If an applicant disagrees with the Food Agency about the size of the land, the Agency will usually ask the Plant Directorate to measure the land concerned in order to have a fully updated measurement.
Hvis arealet er stort, og der vokser meget andet end græs, vælger dyrene kun at æde det bedste græs. 
In large areas with mixed vegetation, the animals will favour certain types of grass over others and thus other species like rush, for instance, will spread.
Hvis arealoverskridelsen udgør mere end 3 % eller 2 ha, pålægges der herudover en administrativ sanktion, hvis størrelse afhænger af arealoverskridelsens størrelse. 
If excess land size accounts for more than 3%, or 2 ha, an administrative penalty is imposed on the applicant.
Hvis de danske myndigheder ikke udnytter de muligheder for tilskud, som de finansielle rammer giver, betyder det, at Danmark går glip af midler og dermed muligheder for bl.a. vækst, beskæftigelse og miljøforbedringer. 
If the Danish authorities fail to use the funds allocated, opportunities to support growth, employment and environmental improvements will be lost for Denmark.
Hvis de danske regler for specielt græs- og naturordninger, under hensyntagen til miljø, kan formuleres, så landmændene og kontrollørerne bedre er i stand til at vurdere, om betingelserne for støtte er overholdt, så vil det mindske risikoen for uberettiget støtteudbetaling og dermed underkendelser fra Kommissionen. 
If the Danish regulations regarding payment for grassland areas and natural habitats can be rephrased to make it easier for the farmers and inspectors to determine compliance with the eligibility requirements, the risk of ineligible payments will be reduced and thus also the risk of future financial corrections being imposed by the Commission.
Hvis de danske regler for specielt græs- og naturordninger, under hensyntagen til miljø, kan formuleres, så landmændene og kontrollørerne er bedre i stand til at vurdere, om betingelserne for støtte er overholdt, så vil det mindske risikoen for uberettiget støtteudbetaling og dermed underkendelser fra Kommissionen. 
If the Danish regulations regarding payment for grassland areas and natural habitats can be rephrased to make it easier for the farmers and inspectors to determine compliance with the eligibility requirements, the risk of ineligible payments will be reduced and thus also the risk of financial corrections.
Hvis den finansielle risiko ikke kan fastslås, anvendes en fast korrektion – de såkaldte flatrate-underkendelser. 
If it is not possible to determine the financial risk, a flat rate will be applied.
Hvis denne dokumentation ikke bliver præsenteret for Kommissionen inden for fastsatte tidsfrister, bliver den nationale ramme reduceret. 
If this documentation is not presented to the Commission within the time limits set, the national allocation will be reduced.
Hvis der anlægges en bredere definition af skatteudgifter, som tager udgangspunkt i, at afvigelser fra de generelt gældende regler kategoriseres som skatteudgifter, vil omfanget af skatteudgifter i Danmark være væsentligt større end den seneste opgørelse fra 2006. 
If instead, any deviation from the tax norm is defined as a tax expenditure, then tax expenditures in Denmark would be considerably higher than indicated in the most recent estimate from 2006.
Hvis der anlægges en bredere definition af skatteudgifter, som tager udgangspunkt i, at afvigelser fra de generelt gældende regler kategoriseres som skatteudgifter, vil omfanget være væsentligt større. 
If a broader definition of tax expenditures is applied, according to which deviations from current regulations are being categorised as tax expenditures, then the amount will be considerably higher.
Hvis der blev skabt lovhjemmel til en maskinel samkøring med KINFO, ville kontrollen kunne udvides med en maskinel kontrol i alle sager mod KINFO. 
If statutory authority was provided for automatic cross-checking with KINFO, the control could be extended to include automatic cross-checking with KINFO in all cases.
Hvis der er afvigelser mellem ansøgningen og de opnåede effekter, skal det fremgå af slutrapporten. 
Any discrepancies between the projections at the time of application and actual effects delivered must appear from the final report.