natgillin/translations-raw huggingface dataset:
Ved forsinkende udbetalinger opkræves betydelige renter.
In the event of late payment, a prohibitive rate of interest is supposed to be charged.
Efter at Kommissionen i 1979 havde givet afkald på at opkræve disse renter i tre medlemslande, som havde tilbageholdt nogle af Fællesskabets egne midler, opnåede Parlamentet gennem decharge-proceduren, at Kommissionen nøje skulle overholde bestemmelserne om renter af for sent indbetalte beløb.
In 1979, the Commission opted not to demand interest from three Member States which had not paid over the full amount of Community own resources.
Efter dette tidspunkt har Kommissionen for denne forseelse modtaget over 10 mio ECU fra medlemsstaterne.
In the relevant decision granting discharge, Parliament obliged the Commission to enforce the rules on such interest payments, since when the Commission has collected more than 10 million ECU from Member States which have infringed provisions.
Oprettelse og nedsættelse af Budgetkontroludvalget
Setting-up of the Committee on Budgetary Control
Da Parlamentet har været klar over, at de fleste nationale parlamenter har opbygget deres beføjelser og konsolideret deres stilling ved at kræve kontrol med statsoverhovedets anvendelse af skatteydernes penge, har det meget hurtigt sat sig som mål, at Fællesskabets finanser skulle underkastes en neutral kontrol.
Parliament realized that the power of most national parliaments stemmed from their insistence on scrutinizing how the crown spent the monies collected in taxes and decided at a very early stage to seek to subject Community finances to independent auditing.
Samtidig med at opbygningen af Fællesskabets budgetstruktur fandt sted, sikrede Parlamentet sig midlerne til at påtage sig dette ansvar.
Moves to establish a budgetary framework for the Community and moves by Parliament to give itself the tools with which to dis charge this responsibility proceeded, then, in tandem.
Et historisk tilbageblik
A history lesson
I begyndelsen var Fællesskabets finansiering temmelig forskelligartet.
Originally, the Communities were financed on the basis of fairly ill-assorted arrangements.
Først i 1970 blev der indført en egentlig budgetstruktur, da det var blevet ved taget, at Fællesskabet skulle være selvfinansierende gennem egne indtægter, og at Parlamentet skulle have beføjelser til at træffe beslutninger i forbindelse med budgetproceduren.
A start on establishing a genuine budgetary framework was not made until 1970, when the decision was taken to grant the Communities financial autonomy and own resources and to confer upon Parliament decision-taking powers in connection with the budgetary procedure.
Sideløbende hermed fik Parlamentet efterhånden tildelt budgetkontrolbeføjelser.
In tandem with this, budgetarycontrol powers were gradually devolved upon Parliament.
Decharge-beføjelsen, som oprindelig lå hos Rådet, blev gennem Traktaterne i 1970 og 1975 overdraget Parlamentet alene, til hvilket Rådet retter en henstilling.
Under the 1970 and 1975 Treaties, the power to grant discharge — originally exclusive to the Coun cil—was conferred upon Parliament; the Council's role in this process is to issue a recommendation for Parliament.
For at Parlamentet kunne udøve denne nye beføjelse tilfredsstillende, har det siden 1973 krævet oprettelse af en europæisk revisionsret, som så dagens lys i 1977.
Parliament first called for the establish ment of a European Court of Auditors—to enable it to exercise this new power properly — in 1973; the Court was set up in 1977.
Dette skete i forbindelse med nedsættelsen af det første direkte valgte Parlament i 1979.
This came to pass in 1979, when the first directly elected Parliament was constituted.
Dette sammenfald mellem udbygningen af Parlamentets repræsentative karakter og nedsættelsen af et budgetkontroludvalg stemmer overens med en klar politisk retningslinje med henblik på at sikre, at skatteydernes repræsentanter fører kontrol med anvendelsen af Fællesskabets indtægter.
The fact that Parliament became more representative at the same time as parliamentary budgetary control was institutionalized stems from a clear political choice: to ensure that the way in which Community resources are utilized is subject to supervision by the representatives of the taxpayer.
I Traktaterne og Finansforordningen fastsættes følgende principper: — EF-Kommissionen er ansvarlig for gennemførelsen af budgettet
The following principles are set forth in the Treaties and the Financial Regulation :
Parlamentet har gennem sin decharge-afgørelse mulighed for på budgetområdet at oprette retsaktkontrollerende forbindelser med Kommissionen. Denne
In discharging this responsibility, the Commission is free of all constraints; it is politically accountable to the budgetary authority and to the budgetary control authority as laid down in the Treaties (Article 206 b of the EEC Treaty and, where necessary, Article 144 thereof (discharge and motion of censure)).
— Revisionsretten er uafhængig og støtter Parlamentet i udøvelsen af dets budgetkontrolbeføjelser
The discharge decision provides Parliament with an opportunity to establish relations with the Commission which are similar to those between a legislature and the executive, enabling the end of the process of implementing the annual budget to be marked by a vote of confidence or no confidence in the Commission, as appropriate, as regards the manner in which it has discharged its responsibilities. ponsibilities.
I gensidig respekt for deres selvstændighed samarbejder Parlamentet og Revisionsretten snævert i analysen af den tidligere budgetforvaltning og i udarbejdelsen af reformer vedrørende lovgivningen og den administrative praksis.
The Court of Auditors is an independent body which assists Parliament in the exercise of its budgetary control powers
— bemærkningerne i decharge-afgørelsen er juridisk bindende
Parliament and the Court of Auditors collaborate closely, with mutual regard for each other's freedom of action, on examining financial management and on formulating changes to legislation and administrative practices.
Parlamentet nøjes ikke med at give eller nægte Kommissionen decharge.
The comments contained in the discharge decision are legally binding
— decharge-afgørelsens rækkevidde
These are principles which have been acted on : Scope of the discharge decision
Udover den regnskabsmæssige betydning — definitiv afslutning på regnskaberne fra et regnskabsår — og den juridiske betydning — påbud om forbedret forvaltning —, har decharge-proceduren meget hurtigt fået en politisk betydning, hvor Kommissionens ansvar for gennemførelsen af budgettet står på spil.
The discharge procedure is not only significant in accounting terms (by marking the final closure of accounts for a financial year) and legal terms (by specifying measures to improve financial management); it very soon acquired political importance by highlighting the Commission's responsibilities in implementing the budget.
Den budgetkontrol, der ¡følge bestemmelserne finder sted med henblik på udarbejdelsen af decharge-afgørelsen, er meget hurtigt blevet tilnærmet kontrollens genstand, nemlig forvaltningen, selv om den finder sted på et senere tidspunkt.
The Committee on Budgetary Control, acting in accordance with the rules in force and with a view to preparing discharge decisions, has wasted no time before addressing the central issue — financial management — despite the fact that scrutiny remains an ex post facto function.
Den er blevet mere aktuel, hvilket har betydet, at den er blevet mere konkret og effektiv. Den har også udviklet sig i en klar politisk retning, hvor resultaterne vurderes på grundlag af de politiske mål, der forfølges gennem finansieringen.
Control duties have been brought up to date, making for more detailed and more effective scrutiny, and extended into what is a highly political arena, involving an assessment of the extent to which policy objectives are realized with the funding concerned.
Nogle af de procedurer, der er nævnt i Finansforordningen, såsom fremførsler eller overførsler, gør Budgetkontroludvalget i stand til at intervenere meget hurtigt i budgetforvaltningen i det indeværende regnskabsår og derved straks give sine kontrolbeføjelser virkning.
Certain procedures provided for in the Financial Regulation, such as those relating to carry-overs and transfers of appropriations, enable the Committee on Budgetary Control to respond quickly to developments concerning financial management, during the same financial year, and to ensure that the impact of its control activities is felt immediately.
— snævre forbindelser mellem kontrollen og forberedelsen af budgettet
Close links between the process of budgetary control and the process of preparing the budget
Det endelige mål med Parlamentets budgetkontrol er at påvirke budgetpolitikken på baggrund af en vurdering af den tidligere forvaltning.
The ultimate objective of parliamentary budgetary control is to shape budgetary policy in the light of an assessment of financial management in the past.
Der er derfor indført procedurer med henblik på at oplyse parlamentsmedlemmerne om mulighederne for gennemførelsen af det indeværende regnskabsårs budgetbevillinger inden førstebehandlingen i Parlamentet af budgettet for det følgende år.
Arrangements have therefore been introduced to enable Members to receive information about how the budget is being implemented, during a financial year, before Parliament's first reading of the following year's budget.
Den foregående redegørelse viser, hvor stor betydning budgetkontrollen har haft i udviklingen af Fællesskabets finansielle liv.
The above analysis demonstrates how important a factor budgetary control has traditionally been in the process of change surrounding the financing of the Community.
Denne betydning fremgår også af Traktaternes og Finansforordningens understregning af decharge-afgørelsen som det højeste institutionelle udtryk for kontrolfunktionen.
This is borne out by the importance attached in the Treaties and the Financial Regulation to the discharge decision, which is the ultimate embodiment, at the institutional level, of the control function.
Den centrale betydning af Budgetkontroludvalgets arbejde udviser en tendens til konsolidering og styrkelse i kraft af de nye krav, udviklingen af Fællesskabets liv vil medføre.
Moreover, the work of the Committee on Budgetary Control will become even more important in response to the likely new demands resulting from developments within the Community.
Gentagne finansielle kriser har vanskeliggjort og hindret Fællesskabets liv, først på en latent og efter 1984 på en åbenlys måde.
The Community has frequently been hit, and handicapped, by financial crisis; in 1984, the crisis that had been under the surface finally emerged.
På den anden side har Fælles skabet måttet efterkomme nødvendigheden af, at der skete en mere konsekvent og samlet udvikling af de politikker, der danner grundlaget for Europas sociale, økonomiske og politiske integration. Man kan her nævne foranstaltningerne med henblik på at indvirke på medlemsstaternes økonomiske strukturer for at styrke deres samhørighed, og på de mange aktioner inden for den sociale sektor og erhvervslivet samt forsøget på gennem direkte og samfinansierede aktioner at skabe et Europa for forskning og teknologi.
However, this has compelled the Community to recognize the need to ensure that the policy measures underlying the social, economic and political integration of Europe should be extended on a more coherent and more systematic basis, e.g. measures designed to alter the structure of Member State economies by increasing cohesion, the many measures in the social sector and in employment, and direct and cofinanced action to create a European basis for research and technology.
I alle disse tilfælde har Budgetkontroludvalgets rolle været afgørende :
Across the board, the role of the Committee on Budgetary Control has proved crucial :
— de finansielle kriser har vist nødvendigheden af, at EF-budgettet indgår i en samlet programmering, hvor udgifterne er rettet mod præcise flerårige mål og derfor tager hensyn til den kvantitative udvikling på mellemlang sigt.
The financial crises have evinced the need for the Community budget to be part of overall strategic planning, in which expenditure is earmarked for precisely defined multiannual objectives, providing the framework for medium-term growth.
I denne forbindelse skal Budgetkontroludvalget udføre funktioner, der er langt mere komplicerede og specialiserede end en ren og skær kontrol med gen nemførelsen af budgettet.
In this context, the Committee on Budgetary Control is required to carry out much more complex and sophisticated duties than simply scrutinizing how the budget has been implemented : indeed, as emerges more clearly below, there should be continuous across-the-board monitoring of the degree to which management of the annual budget is consistent with multiannual revenue and expenditure forecasts and efforts should be made to ensure that, during a financial year, the Commission takes whatever action is required to guarantee that, when the accounts are closed, financial objectives will have been met.
— på den anden side har nødvendigheden af impulser til politikkerne for økonomisk, social og teknologisk samhørighed i Europa tilskyndet Fællesskabet til at fastlægge en programplan.
However, the need to give a boost to policies for economic, social and technological cohesion in Europe has forced the Community to adopt a systematic approach.
De strukturelle aktiviteter (Regionalfond, Socialfond, Udviklingsfond for landbruget, Integrerede Middelhavsprogrammer, EKSF's sociale aktiviteter osv.) samt den teknologiske forskning er derfor blevet indarbejdet i globale programmer, som fastlægger midlernes omfang, og som derfor med større nøjagtighed kan fastslå den makro-økonomiske indvirkning.
Accordingly, structural measures (Regional and Social Funds, EAGGF Guidance Section, integrated Mediterranean programmes, ECSC social operations, etc.) have been incorporated into comprehensive programmes with a specified level of funding; consequently, macroeconomic impact can be assessed more accurately.
Budgetkontrollens funktioner er derfor ved at træde tydeligere frem : fra en efterfølgende kontrol, der først og fremmest gjaldt den korrekte forvaltning, er den ved at få karakter af en mere fuldstændig kontrol vedrørende regelmæssig hed og indhold, som ikke blot sker efter, men også sideløbende med gennemfø-
What is needed, then, is not only financial control, but also management quality control, with a view to establishing whether the objectives specified have been furthered by the manner in which programmes have been implemented.
reisen af budgettet, og som udgør det nødvendige grundlag for de nye finansoverslag.
May 1988: Bureau of the Committee on Budgetary Control.
Denne vigtige opskrivning af budgetkontrollens funktioner vil i de kommende år være afgørende for et vellykket resultat af Fællesskabets integrationsproces. tionsproces.
From left to right: Mr Konrad Schön, Chairman; Mr José Luis Garcia Raya, Mr Robert Battersby, Mrs Bodil Boserup, Vice-Chairmen.
Maj 1988: Budgetkontroludvalgets Formandskab. Fra venstre mod højre: Konrad Schön, formand, José Luis Garcia Raya, Robert Battersby,
This considerable upgrading of budgetary control duties will determine whether the process of Community integration is successful.
Som vi har set i det foregående, har Europa-Parlamentet alene beføjelse til at meddele Kommissionen decharge for gennemførelsen af budgettet.
Under the Treaty of 22 June 1975, the power to grant discharge to the Com mission in respect of the implementation of the budget is exclusively vested in the European Parliament, as is indicated in the foregoing.
I henhold til den relevante artikel 206 b i Rom-Traktaten har Rådet, der tidligere havde denne beføjelse, blot til opgave at give Parlamentet en henstilling.
This right used to be enjoyed by the Council; under the terms of Article 206b of the EEC Treaty, however, the Council's role is simply to issue a recommendation to Parliament.
Denne retssituation er udtryk for en anerkendelse af den traditionelle kontrolbeføjelse på budgetområdet, som så at sige er en af et parlaments grundlæggende rettigheder i vore demokratier.
These provisions are an acknowledgement of the traditional right to scrutinize a budget—a privilege which, to some extent, is one of the basic prerogatives of a parliament in a democracy as we understand it.
I modsætning til Finanskontrollens interne revision og den eksterne revision, der foretages af Revisionsretten, som blev oprettet på Europa-Parlamentets foranledning og som støtte for dette, er Parlamentets decharge-afgørelse en ren politisk handling.
Unlike in-house financial control or external auditing by the Court of Auditors, which was set up at the instigation of Parliament (to assist it in its own work), Parliament's decision to grant dis charge is a highly political act.
Decharge-afgørelsen er nemlig ikke blot en konstatering af bestemte indtægter og udgifter, men indeholder desuden det udsagn, at Parlamentet som budgetkontrolinstans alt i alt afsiger en positiv politisk dom over Kommissionens gennemførelse af budgettet, dvs. at forvaltningen af Fællesskabets indtægter efter Parlamentets opfattelse har været for skriftsmæssig og økonomisk forsvarlig, og at anvendelsen af bevillingerne der udover har været i overensstemmelse med de politiske målsætninger, der blev fastsat ved budgettets vedtagelse.
The point is that, in the discharge decision, Parliament not only establishes revenue and expenditure but also, in its capacity as the budgetary control authority, gives its overall political endorsement of the Commission's actions in implementing the budget, i.e. Parliament accepts that the stewardship of Community monies has been correct and sound, that financial management has been carried out effectively and in line with instructions, and that appropriations have been utilized in furtherance of the political objec tives set when the budget was adopted.
Budgetkontroludvalget, som er ansvarlig for forberedelsen af decharge-betænkningen, støtter sig i den forbindelse til Kommissionens regnskaber, Revisionsrettens anmærkninger i årsberetningen, fagudvalgenes udtalelser samt alle andre oplysninger, der kan påvirke den samlede vurdering.
The Committee on Budgetary Control draws up the discharge report on the basis of the Commission's revenue and expenditure account, the findings of the Court of Auditors as set out in its annual report, the opinions of the parliamentary committees and any other relevant information at its disposal.
Forud for Udvalgets vedtagelse af betænkningen er der intensive drøftelser med repræsentanter for Kommissionen og Revisionsretten under udvalgsmøderne indtil slutningen af marts, hvor de enkelte delaspekter af budgettets gennemførelse behandles ind gående.
The committee adopts the report following intensive, in-depth discussions with representatives of the Commission and of the Court of Auditors on all aspects of budget implementation.
I henhold til finansforordningen skal Parlamentet træffe afgørelse om decharge inden den 30. april året efter at Revisionsrettens beretning forelægges.
These discussions take place during committee meetings until the end of March in a given year: under the Financial Regulation, Parliament must take a decision on discharge by 30 April in the year following that in which the Court of Auditor's report is submitted.
På grund af væsentlige mangler ved budgettets gennemførelse har Parlamentet imidlertid flere gange set sig ude af stand til at meddele decharge på dette tidspunkt, og i ét tilfælde nægtedes decharge endog.
Because of serious flaws in implementing the budget, however, Parliament has on a number of occasions been unable to grant discharge by this deadline; in one such instance, it went so far as to refuse to grant discharge.
Dette er udtryk for Parlamentets politiske vilje til at anvende decharge til at påvirke Kommissionens gennemførelse af budgettet.
This has demonstrated Parliament's political determination to regard discharge as an effective tool to reshape the way in which the Commission implements the budget.
Nægtelsen af decharge for regnskabsåret 1982 (betænkning af Boserup) skulle først og fremmest forstås som en konstatering af en alvorlig budgetkrise og Kommissionens manglende evne til at styre denne.
Refusal of discharge in respect of the financial year 1982 (report by Mrs Boserup) above all, constituted an acknowledgement that there was a major budgetary crisis and that the Commission was incapable of resolving it.
Parlamentets afstemningsresultat, der blev opnået ved absolut flertal, var ikke et forsøg på at placere ansvaret hos Kommissionen alene.
Parliament's decision—carried by an absolute majority—did not mean that all the blame was laid at the Commission's door; on the contrary, Parliament stressed that all the institutions were to blame.
Tværtimod understregede parlamentsmedlemmerne, at samtlige institutioner var ansvarlige.
What had to be done was to highlight the responsibilities falling specifically to the Commission and to enable it to resolve the crisis.
Det drejede sig om at fremhæve Kommissionens specifikke ansvar, og sætte den i stand til at styre krisen.
The visible signs of this crisis were:
— en ukontrolleret udvikling i landbrugsudgifterne, navnlig til overskudslagre, eksportstøtte og produktions- og forbrugsfremmende foranstaltninger — en fordrejning af finansieringen ved egne indtægter: utilstrækkelige indtæg ter, uligevægtig finansbyrde og mangler i opkrævningsordenen — stadig mindre effektive finansieringsinstrumenter inden for strukturpolitik kerne, der nu blot refinansierede nationale strukturpolitikker
(i) farm spending spiralling upwards out of control, in particular expenditure on surplus stocks, export subsidies, and production and marketing premiums; iums;
— forvaltningsmæssige vanskeligheder inden for forskning og teknologi, så der påny var sat spørgsmålstegn ved denne politik.
(¡i) a failing system of own-resources financing : insufficient resources, uneven sharing of financial burdens and shortcomings in collection arrangements;
Den nye Kommission under forsæde af Delors, der blev nedsat umiddelbart efter nægtelsen af decharge, forstod Parlamentets budskab.
(iv) administrative difficulties in the field of research and technology, as a result of which this policy area had been called into question.
Efter at have analyseret krisesituationen gik den med aktiv støtte fra Parlamentet i gang med at gennem føre bemærkelsesværdige reformer inden for alle berørte sektorer og øgede sin autoritet betydeligt.
The meaning of Parliament's message was perfectly clear to the new Commission, under President Delors, which was installed immediately after discharge was refused.
Med udgangspunkt i krisesituationen har den skabt et solidt grundlag for Fællesskabets nye udvikling.
After analysing the crisis, the Commission has put in hand an impressive series of reforms in all relevant sectors—with spirited support from Parliament—and has bolstered its authority considerably in the process, turning a crisis into a sound basis on which the Community can advance.
Sidenhen har decharge-proceduren i almindelighed ikke været så spektakulær.
In general, subsequent discharge procedures have not been as dramatic.
Parlamentet har benyttet den til at tage initiativ til mindre fundamentale og mere konkrete ændringer.
Parliament has exploited this procedure to launch less fundamental, more specific reforms: discharge decisions are accompanied by calls for action which are binding on all bodies involved in budget implementation.
Decharge-afgørelsen ledsages af henstillinger til alle de institutioner, der er involveret i gennemførelsen af budgettet.
As a result, marked improvements have been secured or put in hand in financial management (absorption of major liabilities or the 'cost of the past'), in administrative practices and in monitoring and assessment procedures.