natgillin/translations-raw huggingface dataset:
According to the IPR rules, which have to be followed for processing under the prefinancing regime, the real rates of yield must be (1) The problem in relation to beef refunds has subsequently been ÔnormalisedŐ according to a Danish Public Accounts Committee report of February 2002. 
Enligt bestmmelserna fr aktiv frdling, som skall iakttas vid bearbetning inom frfinansieringssystemet, skall de faktiska avkastningsgraderna anvndas om de avviker frn standardgraderna. Dessa kontroller ledde till (1) Situationen betrffande ntkttsbidrag har senare normaliserats enligt en rapport frn det danska parlamentariska utskottet statsrevisorer frn februari 2002.
(2) See Special Report No 7/2001 concerning export refunds (OJ C 314, 8.11.2001, p. 
(2) Se srskild rapport nr 7/2001 om exportbidrag (EGT C 314, 8.11.2001, s.
(3) Article 5(7) of Commission Regulation (EC) No 800/1999 (OJ L 102, 17.4.1999, p. 
(3) Artikel 5.7 i kommissionens frordning (EG) nr 800/1999 (EGT L 102, 17.4.1999, s.
24.4.2003 24.4.2003 EN Official Journal of the European Union C 98/13 used where they differ from the standard rates. 
24.4.2003 24.4.2003 SV Europeiska unionens officiella tidning C 98/13 betalningskrav p ca 112 000 euro.
However, they were remitted because the beneficiaries were acting in good faith. 
Dessa eftersknktes emellertid, eftersom mottagarna hade agerat i god tro.
The real rate of yield is now used by one of the beneficiaries for its prefinancing operations. 
En av mottagarna anvnder nu den faktiska avkastningsgraden fr frfinansieringstransaktioner.
The strict but legally correct application of the rules has, however, an unwanted effect for export refund purposes. 
Den strikta men juridiskt korrekta tillmpningen av bestmmelserna har emellertid en onskad effekt fr exportbidragssyften.
The purpose of export refunds is that the processed product, for which an export licence is issued, is to be exported in the quantity applied for and that the quality is in conformity with export refund code granted (see paragraph 23). 
Syftet med exportbidrag r att den mngd av den bearbetade produkten som man ftt exportlicens fr skall exporteras och att kvaliteten skall verensstmma med den tilldelade exportbidragskoden (se punkt 23).
C 98/14 EN Official Journal of the European Union 24.4.2003 SUMMARY IV. 
C 98/14 SV Europeiska unionens officiella tidning 24.4.2003 SAMMANFATTNING IV.
The Court estimates that EUR 600 million, i.e. some 11 % of total refund expenditure, was prefinanced. 
Revisionsrtten bedmer att cirka 600 miljoner euro, eller kring 11 % av alla utgifter fr exportbidrag, omfattas av frfinansieringssystemet.
V. The Commission services conduct continuous audit of all aspects of EAGGF expenditure, including export refunds, on the basis of risk analysis. 
V. Kommissionens avdelningar granskar kontinuerligt alla EUGFJ:s utgifter, inklusive exportbidrag, med utgngspunkt i riskanalyser.
While they have not carried out an audit of the prefinancing arrangements per se since 1997, they have been actively examining matters related to export refunds. 
Sedan 1997 har ingen revision gjorts av sjlva frfinansieringen men frgor kring exportbidragen har utretts aktivt.
They have also been following the progress of the CourtŐs audit, which began in 2000 and has taken an approach similar to that of the earlier Commission audit. 
Kommissionen har ven fljt det arbete revisionsrtten inledde 2000 och har arbetat p samma stt som vid tidigare revisioner.
They have taken account of the CourtŐs findings in the risk analysis used to determine its future work programme. 
Revisionsrttens kommentarer har legat till grund fr den riskanalys som anvnts fr det framtida arbetsprogrammet.
The Commission shares the CourtŐs opinion concerning the complexity of the refund prefinancing arrangements. 
Kommissionen delar revisionsrttens sikt att frfinansieringen komplicerar exportbidragssystemet.
The Commission has made an effort to improve the implementation ofphysicalchecksintheMemberStates,andisplanningtofur-therharmonisechecksonproductssubjecttoprefinancing. 
Kommissionen arbetar fr bttre fysiska kontroller i medlemsstaterna och vill ytterligare harmonisera kontrollerna av de produkter som frfinansieras.
The financial guarantee put up by an exporter cannot be liberated until the paying agency has recon-ciledthequantityplacedunderprefinancingwiththequantityor quantities exported and placed in free circulation in a third country. 
Exportrernas garantibelopp kan inte frigras innan det utbetalande organet har kontrollerat den mngd som beviljats frfinansiering mot den mngd som exporterats och frsatts i fritt omlopp i ett tredje land.
The initial objectives of the prefinancing, which are to allow the processing factories in the Community to use Community basic products on equal footing with third-country commodities processed under the inward-processing arrangement and to facilitate the storage of Community products intended for exports in the Community instead of storing them in third countries, are still valid today. 
Frfinansieringen skulle ursprungligen ge bearbetnings-anlggningar i gemenskapen mjlighet att anvnda basprodukter frn gemenskapen p samma villkor som varor frn tredje land enligt frfarandet med aktiv frdling och gra det lttare att lagra gemenskapsprodukter avsedda fr export i gemenskapen istllet fr i tredje land. Mlet r fortfarande detsamma.
Prefinancing has also been used to ensure better monitoring of certain processed beef products. 
Frfinansiering har ven anvnts fr att f bttre kontroll p vissa bearbetade produkter av nt.
X. The Commission shares the CourtŐs view that a review of the system is necessary. 
X. Kommissionen anser liksom revisionsrttens att systemet br ses ver.
INTRODUCTION TO PREFINANCING AND DESCRIPTION OF THE AUDIT 2. 
INLEDNING TILL F RFINANSIERING OCH BESKRIVNING AV GRANSKNINGEN 2.
The Commission would stress that this EUR 600 billion advance does not involve any additional cost to the Community budget. 
Kommissionen vill framhlla att frskottet p 600 miljoner euro inte belastar Europeiska gemenskapernas allmnna budget.
The period of prefinancing for meat processing is limited to three months. 
Vad gller bearbetat ktt begrnsas frfinansieringen till tre mnader.
The maximum period of prefinancing for storage is 180 days. 
Vad gller lagring fr frfinansiering lmnas under hgst 180 dagar.
PREFINANCINGINPRACTICE 12. 
F RFINANSIERING I PRAKTIKEN 12.
The Commission services conduct a continuous audit all aspects of EAGGF expenditure, including export refunds, on the basis of risk analysis. 
Kommissionens avdelningar granskar kontinuerligt alla EUGFJ:s utgifter, inklusive exportbidrag, med utgngspunkt i riskanalyser.
While they have not carried out an audit of the prefinancing arrangements per se since 1997, they have been actively examining other matters related to export refunds. 
Sedan 1997 har ingen revision gjorts av sjlva frfinansieringen men frgor kring exportbidragen har utretts aktivt.
They have taken account of the CourtŐs findings in the risk analysis used to determine its future work programme. THE COMMISSIONŐS REPLIES 
Revisionsrttens kommentarer har legat till grund fr den riskanalys som anvnts fr det framtida arbetsprogrammet. KOMMISSIONENS SVAR
24.4.2003 EN Official Journal of the European Union C 98/15 13. 
24.4.2003 SV Europeiska unionens officiella tidning C 98/15 13.
Since 2002, the Commission has been able to refer to information supplied by the Member States on the amounts of refunds granted on the basis of prefinancing. 
Revisionsrttens bedmning ligger nra kommissionens egen. Sedan 2002 upplyser medlemsstaterna kommissionen om vilka belopp som beviljats ssom frfinansiering.
For example, further to the CourtŐs Special Report No 7/2001 on export refunds, the Commission immediately drew up an action plan to reduce risks. 
Efter revisionsrttens srskilda rapport nr 7/2001 om exportbidrag utarbetade kommissionen till exempel omedelbart en handlingsplan fr att minska riskerna.
This plan has been put into effect by means of Commission Regulation (EC) No 1253/ 2002. 
Handlingsplanen genomfrs bland annat genom frordning (EG) nr 1253/2002.
The Commission is surprised that eight special reports of the Court have been summarised in a fashion which is at the very least inadequate, and would point out that, of these eight reports, not one is about prefinancing. 
Kommissionen noterar med frvning den minst sagt elliptiska hnvisningen till tta av revisionsrttens rapporter och vill framhlla att ingen av dessa rapporter handlar om frfinansiering.
Prefinancing facilitates the work of exporters, and this is why 11 % of expenditure is implemented via prefinancing despite the administrative complications also involved for exporters. 
Frfinansieringen underlttar exportrernas arbete. Drfr fr 11 % av utgifterna frfinansiering, trots att detta innebr administrativt merarbete ven fr exportrerna.
Nevertheless, the Commission has taken the initiative of clarifying the situation with regard to control arrangements. 
Kommissionen har dock tagit initiativ fr att frtydliga kontrollbestmmelserna.
Control provisions were laid down when the horizontal regulation for the export-refund arrangements was last codified (see Regulation (EC) No 800/1999). 
Kontrollbestmmelserna frtydligades vid den senaste kodifieringen av den vergripande frordningen om exportbidragssy-stemet, frordning (EG) nr 800/1999.
Moreover, a working paper of 22 December 1998 explaining how physical checks should be carried out was distributed to Member States in January 1999. 
I ett arbetsdokument av den 22 december 1998 frklaras hur de fysiska kontrollerna skall utfras. Dokumentet distribuerades till medlemsstaterna i januari 1999.
Subsequently, in March 2002, another working paper dated 22 February 2002 was submitted to the Member States in the relevant management committee which further clarified the conditions for the verification of prefinancing. 
Ett annat arbetsdokument frn den 22 februari 2002 lades i mars 2002 fram fr medlemsstaterna i den behriga frvaltningskommittn. Det dokumentet frtydligade ytterligare villkoren fr frfinansieringskontrollerna.
In one individual case relating to the application of the standard rate of yield, the interpretation given by the two Commission services was different. 
I ett enda fall avviker kommissionens tolkning av standardavkast-ningsgradens tillmpning.
Nevertheless, in view of the CourtŐs comments, it will examine with the Member States whether physical checks can be improved for prefinancing purposes. 
Med anledning av revisionsrttens anmrkningar kommer kommissionen tillsammans med medlemsstaterna att utreda om de fysiska kontrollerna i samband med frfinansieringen kan skrpas.
It should be noted that at least six of the eight Member States mentioned in table 4 carry out checks on goods at the time they are placed in prefinancing (intake checks). 
Minst sex av de tta medlemsstater som figurerar i tabell 4 kontrollerar varor som frs in enligt frfinansieringssystemet (intagskontroller).
The Commission would refer to its reply to paragraph 17. 
Se punkt 17.
21 and 22. 
21 och 22.
The Commission services will take account of these findings in its risk analysis and future work programme. 
Kommissionens avdelningar kommer att anvnda resultaten fr riskanalys och det framtida arbetsprogrammet.
The Commission has taken various measures to prevent prefinancing being applied differently by Member States, particularly with regard to common storage (see the CommissionŐs reply to paragraph 16). 
Kommissionen har vidtagit olika tgrder fr att inte frfinansieringen skall tillmpas p olika stt i medlemsstaterna, bland annat vad gller gemensam lagring (se kommissionens svar p punkt 16).
Nevertheless, the Commission will further clarify or supplement the interpretations given. 
Kommissionen skall dock ytterligare frtydliga eller komplettera tolkningarna.
23 and 24. 
23 och 24.
The standard rates of yield referred to in Annex 69 to Regulation (EEC) No 2454/93 apply to prefinancing. 
Standardavkastningsgraderna enligt bilaga 69 till frordning (EEG) nr 2454/93 skall tillmpas p frfinansieringen.
These rates are used to determine the quantity of basic products (e.g. wheat) to be placed under the prefinancing/processing arrangements in order to obtain the main processed product (e.g. flour). 
Dessa standardavkastningsgrader gr det mjligt att bestmma vilken mngd basvaror (till exempel vete) som skall fras in under systemet fr frfinansiering/bearbetning fr att f fram den huvudsakliga bearbetade produkten (mjl till exempel).
Under the export-refund arrangements, products processed with prefinancing receive the same refund as processed products which are exported directly (without the use of prefinancing). 
Frfinansierade produkter fr samma exportbidrag som bearbetade varor som direktexporteras (utan frfinansiering).
The fact that standard rates of yield are used has no impact on refund expenditure given that the refund is paid on the processed product (flour) indicated in the export certificate. 
Standardavkastningsgraderna pverkar inte exportbidragens storlek, eftersom de bygger p den bearbetade produkten (mjl) i exportlicensen. 23Đ27.
Even if provisional indications are given when the basic product to be processed is placed under the arrangements, these must be replaced by definitive data obtained once processing has been completed (Article 26(3) of Regulation 
Teoretisk avkastning tillmpas inte nr ktt bearbetas till frdlade produkter. ven om preliminra uppgifter tillts i beskrivningen av de basprodukter som skall bearbetas, mste slutliga uppgifter lmnas nr bearbetningen avslutats (artikel 26.3 i
C 98/16 EN Official Journal of the European Union 24.4.2003 (EC) No 800/1999). 
C 98/16 SV Europeiska unionens officiella tidning 24.4.2003 frordning (EG) nr 800/1999).
These definitive data must correspond to economic reality (stocks entered in the accounts, quantities sold, etc.). 
De slutliga uppgifterna skall vara ekonomiskt rttvisande (avseende bokfrt lager, frsld mngd osv.). 25Đ27.
25 to 27. With regard to the keeping of accounting records, Article 28(3), third subparagraph, second indent, of Regulation (EC) No 800/1999 provides that stock records must be updated daily and permit comprehensive monitoring of the total quantity placedundertheprefinancingarrangements. 
Nr det gller bokfring och registrering sgs i artikel 28.3 tredje stycket andra strecksatsen i frordning (EG) nr 800/ 1999 att lagerbokfringen skall fras dag fr dag och mjliggra en fullstndig vervakning av samtliga produkter som omfattas av frfinansiering.
The Commission will examine whether standard rates of yield shouldnolongerbeappliedforprefinancingpurposes.. 28 to 30. 
Kommissionen kommer vid behov att underska om standardavkastningsgraderna kan avskaffas vid frfinansiering.
There is across-the-board provision for using equivalent product for prefinancing in the area of processing (Article 28(3), second subparagraph, of Regulation (EC) No 800/ 1999). 
28Đ30. Rent vergripande gller likabehandlingsprincipen ven frfinansiering fr bearbetning (artikel 28.3 andra stycket i frordning (EG) nr 800/1999).
This arrangement can also be applied to intermediate products stored in bulk. 
Systemet fr likabehandling av basvaror kan ven tillmpas p mellanprodukter som lagras i bulk.
The use of equivalent products for prefinancing purposes is not permitted with regard to storage. 
Principen om likabehandling fr inte tillmpas nr det gller frfinansiering av lagring.
However, Regulation (EEC) No 1776/92, designed to improve the management of storage capacities in the cereals sector, permits limited use of equivalent products for cereals placed under either the prefinancing arrangements for storage or the direct-export arrangements (Article 5 of Regulation (EEC) No 565/80 and Article 7 Regulation (EC) No 800/ 1999 respectively). 
Dremot sgs i frordning (EEG) nr 1776/ 92 att man fr att bttre utnyttja den befintliga lagerkapaciteten av vissa spannmlsprodukter br tillta en begrnsad likabehandling fr spannmlsvaror som antingen frfinansieras fr lagring eller skall direktexporteras (artikel 5 i frordning (EEG) nr 565/ 80 respektive artikel 7 i frordning (EG) nr 800/1999).
Given that Member States apply the relevant Community rules differently, the Commission will further clarify or supplement the interpretations given (see point 22). 
Eftersom medlemsstaterna tillmpar gemenskapsbestmmelserna i frgan p olika stt kommer kommissionen att ytterligare frtydliga eller komplettera tolkningen (se punkt 22).
The Commission services will take account of these findings in its risk analysis and future work programme. 
29Đ30. Kommissionens avdelningar kommer att beakta resultaten i riskanalyserna och det framtida arbetsprogrammet.
A SCHEME THAT NO LONGER MEETS ITS OBJECTIVES 31. 
ETT SYSTEM SOM INTE LNGRE UPPFYLLER SINA SYFTEN 31.
The initial objectives of the prefinancing, which are to allow the processing factories in the Community to use Community basic products on an equal footing with third-country commodities processed under the inward-processing arrangement and to facilitate the storage of Community products intended for exports in the Community instead of storing them in third countries, are still valid today. 
Frfinansieringen skulle ursprungligen ge bearbetnings-anlggningar i gemenskapen mjlighet att anvnda basprodukter frn gemenskapen p samma villkor som varor frn tredje land enligt frfarandet med aktiv frdling och gra det lttare att lagra gemenskapsprodukter avsedda fr export i gemenskapen istllet fr i tredje land. Mlet r fortfarande detsamma.
Freezing is not limited solely to cases in which the prefinancing arrangements are applied but is also permitted for products declared for direct export (meat may be frozen during the 60-day period, see Article 7(3) of Regulation (EC) No 800/1999). 
Frysning r tillten inte bara av frfinansierade produkter utan ven av produkter som deklarerats fr direktexport (inom 60-dagarsfristen fr kttet frysas, se artikel 7.3 i frordning (EG) nr 800/1999).
34, 37. 
34 och 37.
A distinction should be made between the economic and the technical aspect of the prefinancing system. As previously indicated, the economic objectives are valid in the light of the objectives on market management where the refunds play an important role to secure the fulfilment of those objectives. 
Man br skilja p frfinansieringens ekonomiska och tekniska aspekter. Som tidigare uppgivits r de ekonomiska syftena fortfarande aktuella och bidragen r viktiga fr att kunna styra marknaden.
Non-application of prefinanced export refunds could lead either to increased refunds or to increased market support expenditure on other budget headings. 
Utan frfinansiering av exportbidragen skulle antingen bidragen eller utgifterna fr marknadsstd via andra budgetposter ka.
Meat content is determined by means of chemical analysis (Regulation (EEC) No 2429/86). 
Ntkttsinnehllet faststlls genom kemisk analys (frordning (EEG) nr 2429/86).
While analysis can indicate the quantity of animal proteins in the finished product, it does not say anything about their origin. Given that the refund does not apply to offal or additives (rich in animal protein) used but is limited to beef meat of Community origin, it is essential that, in addition to the chemical test, the processing operation be monitored. 
Analysen visar vilket animaliskt protein som finns i slutprodukten men sger inget om ursprunget. Eftersom bidrag varken lmnas fr slaktavfall eller tillsatser (rika p animaliskt protein) utan bara fr ntktt med ursprung inom gemenskapen mste de kemiska kontrollerna kompletteras av bearbetningskontroller.
As already indicated in the reply to paragraph 33, the difference between the refund for fresh or chilled meat and frozen meat is not a consequence of the refund-prefinancing arrangements because freezing is not limited solely to products placed under those arrangements but is also authorised for products which are exported directly (freezing within the 60-day period, see Article 7(3) of Regulation (EC) No 800/1999). 
Som redan uppgivits i punkt 33 r de olika bidragssatserna fr frskt respektive fruset ktt inte en fljd av att exportbidraget frfinansieras eftersom varor fryses bde vid frfinansiering och vid direktexport (frysning under 60-dagarsfristen, se artikel 7.3 i frordning (EG) nr 800/1999).
24.4.2003 EN Official Journal of the European Union C 98/17 In the context of market management, the term Ôfrozen meatŐ must be understood in its economic and commercial sense as being distinct from fresh/chilled meat, i.e. in conjunction with the date of slaughter and production, which is by definition more recent for fresh/chilled meat. 
24.4.2003 SV Europeiska unionens officiella tidning C 98/17 Enligt den senaste definitionen av frskt och fruset ktt i mark-nadsstyrningssammanhang r fruset ktt en ekonomisk och kommersiell distinktion som skiljer frskt ktt frn fruset ktt, i frhllande till slakt-och produktionsdatum.
The refund for a product which is already frozen when presented at customs relates to production which might date back a long time. 
Bidrag till en produkt som r fryst nr den frtullas bygger p en bearbetning som kan ha utfrts lngt dessfrinnan.
Consequently, the amount of the refund does not have an immediate effect on price formation in the Community. 
Beloppet har drfr inte ngon omedelbar konsekvens fr prisbildningen inom gemenskapen.
The difference in rate is thus the result of considerations relating to the management of markets and is not limited solely to the preservation of the product or its physical presentation. 
Skillnaden i taxa beror allts p marknadsstyrningshnsyn och inte bara p hur produkten bevarats eller dess fysiska utseende.
Therefore, the table annexed to the draft report demonstrating the relationship between the refund rates for fresh/chilled products and for frozen products does not have any major significance. 
Den tabell i bilagan till rapporten som visar frhllandet mellan bidrag till frska och kylda produkter samt frysta produkter saknar drfr faktisk betydelse.
This aspect is being examined with a view to improving the situation. 
Frgan utreds fr att frbttra situationen.
The Commission services agree that the reconciliation of prefinancing declarations, export documentation and proof of arrival at destination is complex, perhaps excessively so, but do not accept that it is Ônot auditable within a reasonable timeŐ. 
Ocks kommissionens avdelningar anser att det r invecklat, kanske ondigt invecklat, att stmma av frfinansieringsdeklaratio-ner, exportdokumentation och ankomstbevis, men inte att de r nstan omjliga att granska.
Cereals exporters use the prefinancing arrangements: Ń in order to compete on world export markets on terms similar to those enjoyed by their competitors, Ń to participate on the world market in transactions which go beyond the validity of the export certificate, Ń to solve specific commercial problems. 
Spannmlsexportrer anvnder frfinansiering Ń fr att kunna exportera p samma villkor som konkurrenterna p vrldsmarknaden, Ń fr att delta i transaktioner p vrldsmarknaden som gr utver exportlicensens giltighet, och Ń fr att lsa srskilda handelsproblem.
The period of validity of a certificate guarantees that the quantity of cereals covered by it will no longer be available on the Community market when it expires. 
Licensens giltighetstid garanterar att den mngd spannml som omfattas av licensen inte lngre str till frfogande p gemenskapsmarknaden nr licensen lper ut.
CONCLUSIONS 40. 
SLUTSATSER 40.
The Court does not acknowledge the difference between, on the one hand, the economic/commercial value of the prefinancing and, on the other, the technical aspects of this scheme requiring technical verifications. 
Revisionsrtten har inte beaktat att frfinansieringens ekonomiska och handelsmssiga vrde skiljer sig frn de tekniska aspekterna, som krver tekniska kontroller.