natgillin/translations-raw huggingface dataset:
The legal (4) and financial (5) arrangements agreed between the Court of Justice, the Luxembourg administration and the property developer, a wholly-owned subsidiary of the constructor, made it virtually impossible for the Communities to exercise technical and financial control over an operation for which, in the end, they would bear the final cost (6). 
Det rttsliga (4) och ekonomiska (5) arrangemanget mellan domstolen, den luxemburgska frvaltningen och byggfirman Đ ett dotterbolag som gs till 100 % av byggnadsentreprenren Đ gjorde det nstan omjligt fr gemenskaperna att ha teknisk och ekonomisk kontroll ver ett projekt vars kostnader de till slut skulle f bra (6).
The whole programme was organised by the Luxembourg administration without abiding by the spirit of the Community procedures for public contracts (7). 
Den luxemburgska frvaltningen organiserade hela programmet utan respekt fr andan i gemenskapens frfaranden fr offentlig upphandling (7).
The invitation to tender was particularly limited. 
Anbudsinfordran var synnerligen begrnsad.
The constructor of Annexe A was chosen by means of a restricted invitation-to-tender procedure whereby the tenderers had only 20 days, in August 1985, to submit their bids. 
Det fretag som byggde annex A valdes ut efter ett selektivt anbudsfrfarande i augusti 1985, under vilket anbudsgivarna fick endast 20 dagar p sig att lmna in anbud.
Execution and occupation of the buildings 7. The conditions under which the buildings were constructed (adaptation to meet the Court of JusticeŐs needs) and the cost of this work were directly affected by poor coordination and by the fact that the Court of Justice had little power to exercise any control during the course of the work (especially as regards the extra costs arising from putting right defects caused by bad workmanship and from design and execution errors). 
Avtalet frnyades Đ utan egentlig anbudsinfordran Đ 1989 fr uppfrandet av annex B, och 1992 fr annex C. Uppfrande och utnyttjande av byggnaderna 7. Villkoren fr uppfrandet (anpassning till domstolens behov) och kostnaden fr byggnaderna har pverkats direkt av bristande samordning och domstolens otillrckliga kontrollmjligheter under arbetets gng (framfr allt nr det gller merkostnader fr att tgrda defekter och fr konstruktionsfel och fel i utfrandet).
The expenditure ceilings (totalling LUF 3 940 million, inclusive of VAT, or about ECU 100 million) initially laid down by the laws (2) authorising the Luxembourg administration to have the annexes built were not complied with. 
De utgiftstak (totalt 3 940 miljoner luxemburgska franc inklusive moms, dvs. ungefr 100 miljoner ecu) som ursprungligen faststlldes genom de lagar (2) som mjliggjorde fr den luxemburgska frvaltningen att bygga dessa annex respekterades inte.
The overall financial budget had to be increased, as of 1992, by LUF 740 million (about ECU 18 million) to cover the additional work requested by the institution, and also to cover the work on public roads and the remedying of bad workmanship, the cost of which looks likely to end up being borne by the Court of Justice. 
Det blev ndvndigt att hja finansieringsramen frn och med 1992 med 740 miljoner luxemburgska franc (ungefr 18 miljoner ecu), fr att tcka ytterligare arbete som domstolen begrt och fr att tcka vgarbete och tgrdande av defekter som domstolen riskerar att till slut f bekosta.
The Court of Justice put itself into a situation from which it was unable to extricate itself: as of September 1988, without first agreeing any lease, it went ahead with gradually occupying buildings for which it did not know the exact cost and where the financial conditions concerning its tenancy had been neither defined nor approved beforehand by the parties concerned 10. 
Domstolen frsatte sig sjlv i en besvrlig situation genom att utan hyresavtal gradvis frn och med september 1988 flytta in i byggnader fr vilka den inte visste den exakta kostnaden och fr vilka de ekonomiska villkoren varken hade faststllts i frvg eller godknts av de berrda parterna. 10.
Between 1989 and 1994, the Court of Justice, which was occupying the buildings without a lease, paid over LUF 1 500 million (about ECU 35 million) by way of advances on rent payments to be adjusted. 
Samtidigt som domstolen utan hyresavtal anvnde byggnaderna betalade den mellan 1989 och 1994 mer n 1,5 miljarder luxemburgska franc (ungefr 35 miljoner ecu), i form av frskott p hyror som skulle regleras.
These amounts corresponded to the total budgetary appropriations available under the budget item ÔRentŐ. 
Dessa belopp motsvarade samtliga disponibla budgetanslag under budgetposten fr hyror.
The Court of JusticeŐs Financial Controller granted his approval to the commitment proposals and the corresponding payment orders even though these practices were irregular under the CommunityŐs Financial Regulation, which allows rent to be paid only on the basis of adequate supporting documents, in this case, a lease agreement. 
Domstolens styrekonom godknde frslagen till tagande och motsvarande betalningsorder, trots att de stred mot gemenskapens budgetbestmmelser enligt vilka hyra endast fr utbetalas p grundval av tillfredsstllande underlag, i detta fall ett hyresavtal.
At the time, the Court of Justice was in the situation of renting and not yet of buying the buildings. 
Vid den tidpunkten hade domstolen fortfarande fr avsikt att hyra och inte att kpa byggnaderna.
Even though the Luxembourg administration clearly expressed its intention of setting the rent at a level sufficient to offset the construction costs (6), the amounts thus paid for the annexes were not fixed on the basis of a prior assessment, involving consultation of the parties concerned, of the true costs of each of the buildings, but in accordance with the amount asked for by the Luxembourg administration, whose requests the Court of Justice passed on to the Budgetary Authority. 
Och trots att den luxemburgska frvaltningen tydligt hade uttryckt sin avsikt att faststlla hyran s att den tckte byggkostnaderna (6) faststlldes inte de belopp som utbetalades fr annexen utifrn en frhandsvrdering av de faktiska kostnaderna fr varje byggnad med rdfrgning av berrda parter, utan utifrn det belopp som begrts av den luxemburgska frvaltningen, vars krav domstolen vidarebefordrade till den budgetansvariga myndigheten.
This being so, the amounts paid by the institution are not the result of verified economic parameters but mainly of the appropriations it was thought likely the Budgetary Authority would grant. Agreement with a view to purchasing the buildings Legal and financial aspects 12. 
Med detta tillvgagngsstt r de belopp som institutionen betalar inte betingade av olika kontrollerade ekonomiska parametrar utan i frsta hand av hur stora anslag den budgetansvariga myndigheten skulle kunna bevilja. verenskommelse om kp av byggnader Rttsliga och ekonomiska aspekter 12.
An Agreement was signed on 15 November 1994 between the Luxembourg administration and the Court of Justice whereby the Luxembourg administration rents out Annexes A, B and C to the Court of Justice, with a view to their purchase by the European Communities. The Agreement expires on the date on which the European Communities take over ownership of the buildings, at the latest in 2015. 
Den 15 november 1994 ingick den luxemburgska frvaltningen och domstolen en verenskommelse genom vilken den luxemburgska frvaltningen hyr ut annexen A, B och C till domstolen i avvaktan p Europeiska gemenskapernas kp. verenskommelsen lper ut samma dag som Europeiska gemenskaperna blir gare till byggnaderna, senast 2015.
It can be revoked prior to that, in the event of the seat of the Court of Justice being moved outside Luxembourg by a decision taken on the basis of Article 289 of the EC Treaty. 
Den kan sgas upp tidigare om domstolens ste skulle flyttas utanfr Luxemburg genom ett beslut baserat p artikel 289 i EG-frdraget.
The Luxembourg administration undertakes to sell buildings which, at the time, it does not yet own. The Agreement also contains clauses (8) which derogate from ordinary law and are likely to do grave damage to the CommunitiesŐ financial interests, and it is vague on the crucial matter of the arrangements for determining and checking the selling price. 
Den luxemburgska frvaltningen tar sig att slja de byggnader som den fortfarande, vid den tidpunkten, inte ger. verenskommelsen innehller ocks klausuler (8) som strider mot allmn lag, och som allvarligt kan skada gemenskapens ekonomiska intressen, samt oklarheter rrande den grundlggande frgan om hur frsljningspriset skall faststllas och kontrolleras.
C 109/4 EN Official Journal of the European Communities 14.4.2000 13. 
C 109/4 SV Europeiska gemenskapernas officiella tidning 14.4.2000 13.
The financial arrangements made for building the annexes impose upon the Court of Justice the obligations of a borrower, without granting it the corresponding advantages in return (for example, ownership of the buildings thus financed). 
Det ekonomiska arrangemanget fr uppfrandet av annexen lgger domstolen en lntagares skyldigheter utan att den fr motsvarande frdelar (exempelvis gandertten till de finansierade byggnaderna).
Formally, the intermediaries, the Luxembourg administration and the property developer, are legally responsible. 
Mellanhnderna, den luxemburgska frvaltningen och byggfirman, r formellt juridiskt ansvariga.
However, they do not bear the cost of the commitments they have entered into. 
De br emellertid inte kostnaderna fr de taganden de ingtt.
Quite apart from the fact that the CommunitiesŐ Financial Regulation does not make any provision for having recourse to borrowing in order to make purchases of property, under such an arrangement the Communities are in the position of being unable to exercise any control over the financial costs they are obliged to bear, whatever their amount. 
Oberoende av det faktum att gemenskapens budgetbestmmelser inte medger att man lnar fr att kunna kpa fastigheter, kan gemenskaperna under dessa frutsttningar inte styra de finansiella kostnader som de mste bra, oavsett hur stora dessa kostnader r.
Within the framework of the implementation of the Agreement of 15 November 1994, the Communities are currently finding that they are being obliged to bear numerous items of expenditure related to the construction costs of the buildings (expenditure for work outside the buildings, construction of a link road). 
Inom ramen fr genomfrandet av verenskommelsen frn den 15 november 1994 har nu flera utgifter knutna till kostnaderna fr uppfrandet av byggnaderna belastat gemenskaperna (utgifter fr utvndiga anlggningsarbeten, konstruktion av en frbindelsevg).
The Communities had to negotiate in order finally to obtain the exemption from VAT stipulated in the Protocol on the Privileges and Immunities of the Communities. 
Gemenskaperna tvingades frhandla fr att till slut f den momsbefrielse som freskrivs i protokollet om immunitet och privilegier fr Europeiska gemenskaperna.
Before they finally become the owner of these buildings, the Communities will also have to pay for the land at a price which was not fixed in the Agreement. 
Gemenskaperna mste ocks fr att slutligen bli gare till dessa byggnader bra kostnaden fr tomten, vars pris inte r faststllt i verenskommelsen.
The fact that the Communities have to bear the burden of these costs goes beyond what was initally agreed (9) when the two partners were still in a renting situation. 
Att gemenskaperna br dessa kostnader gr utver vad man ursprungligen kommit verens om (9) nr bda parter var instllda p uthyrning. Det finns ingenting som motiverar bekostandet av vgen.
Construction costs and financial costs 15. 
Byggkostnader och finansiella kostnader 15.
The task of determining and checking the construction costs was put in the hands of an expert. 
En expert fick i uppdrag att faststlla och kontrollera byggkostnaderna.
These costs were supposed to be determined and checked on the basis of data received by the Luxembourg administration, but in this particular case, these data do not on the whole give adequate information on the nature of the work carried out. 
Dessa kostnader skulle faststllas och kontrolleras p grundval av uppgifter som den luxemburgska frvaltningen erhllit, vilka nr det gller detta fall i allmnhet inte ger tillfredsstllande information om karaktren p det utfrda arbetet.
The Court of Justice did not ask for documents to be provided which could have supplied documentary proof of additional work amounting to LUF 629 million (approximately ECU 15 million) although the expert brought them to its attention. 
Trots att experten uppmrksammade domstolen p dokument som skulle kunna utgra underlag till 629 miljoner luxemburgska franc (ungefr 15 miljoner ecu) fr ytterligare arbeten, begrde inte domstolen att f dessa dokument.
On the basis of the calculations made by the expert, they exceeded the initial estimate by 49 % and were 25 % in excess of the new ceiling fixed in 1992 to allow additional work to be carried out on the three annexes (see Table 1). 
Enligt expertens berkningar verskrider de den ursprungliga ramen med 49 % och r 25 % hgre n det nya tak som faststlldes 1992 fr ytterligare arbete med de tre annexen (se tabell 1).
The documentation compiled to date by the expert to justify the financial expenses and financial revenue booked to the operation remains inadequate and his checks incomplete. 
Den dokumentation som experten hittills samlat in som underlag till de finansiella kostnader och intkter som bokfrts fr byggprojektet r fortfarande otillrcklig och har inte granskats p ett fullstndigt stt.
The documentation still does not give adequate assurance that these costs and products have been calculated correctly. 
Den utgr fortfarande inte en tillrcklig garanti fr att dessa kostnader och intkter har berknats korrekt.
The financial costs, which represent 36 % of the cost of the operation, appear high. 
Beloppet fr de finansiella kostnaderna, som motsvarar 36 % av kostnaden fr byggprojektet, frefaller stort.
They include considerable charges connected with the advance financing of the operation by the property developer. 
Det omfattar stora kostnader i samband med byggfirmans frfinanisering av projektet.
The audit reveals shortcomings in the checks on the invoices submitted by the property developer (supporting documents for certain additional work, allowances made for less costly work/ materials than originally estimated). 
Granskningen visar brister i kontrollerna av byggfirmans fakturering (underlag till vissa ytterligare arbeten, beaktande av kva-litetssnkningar).
In view of the amounts involved (just over ECU 2,5 million) and the risk that the Communities will continue to have to bear them, the Court of Justice should institute additional inquiries. 
Mot bakgrund av de stora belopp det handlar om (lite mer n 2,5 miljoner ecu) och risken fr att dessa belopp belastar gemenskapen borde domstolen snarast inleda ytterligare underskningar.
Rent for the Palais 19. 
Hyra av Palais-byggnaden 19.
Contrary to a commitment, made in 1984 within the framework of the negotiations concerning the building of the annexes, to reduce the rent for the main building, the Palais, by an amount equivalent to the repayment of loans on this building, in 1994 payment in full of the sums due under the initial rental agreement continued to be demanded, even though the Palais had by then been paid off. 
I strid med ett tagande, som ingicks 1984 inom ramen fr frhandlingarna om projektet fr uppfrande av annexen, om att minska hyran fr Palais-byggnaden med beloppet fr amorteringen p lnen fr denna byggnad, stlldes 1994 fortfarande krav p betalning av hela beloppet enligt det ursprungliga hyresavtalet, trots att byggnaden hade amorterats.
The Court of Justice then decided to suspend payment of this rent as from 1995. 
Domstolen beslutade d att stlla in betalningen av denna hyra frn och med 1995.
Subsequently, in 1996, the Court of Justice agreed to resume paying this rent as from 1997. 
Drefter accepterade den 1996 att teruppta betalningen frn och med 1997.
The Court of JusticeŐs motive at the time went beyond the mere obligation to fulfil its contractual commitments and had more to do with its assessment of what was acceptable in budgetary terms in respect of the total amount of rents demanded than with an evaluation of their justification. 
Domstolens motivering gick utver skyldigheten att respektera avtalsmssiga taganden, och grundades i hgre grad p dess bedmning av om kraven p hyresbetalningar var budgetmssigt godtagbara n p en bedmning av om de var vlgrundade.
Such an attitude, which results in the Communities having to bear financial costs according to the amount of appropriations entered in their budget, is not in itself indicative of sound financial management. 
En sdan instllning, som innebr att de finansiella kostnader man lter gemenskapen bra bestms av vilka belopp som anslagits i budgeten, r inte i sig en garanti fr en sund ekonomisk frvaltning.
Conclusion 20. 
Slutsats 20.
The Court of Justice undertook a major property-development programme in order gradually to extend the premises it occupies on the Kirchberg plateau under circumstances which call for the following comments: (a) implementation of the programme was entrusted to the Luxembourg administration without adequate information having been passed on beforehand to the Budgetary Authority and without the financial, administrative and technical conditions for its implementation having been laid down in a contract between the parties concerned; (b) the implementation of this programme was in turn subcontracted to a property developer within the framework of legal and financial arrangements which have proved costly; (c) thearrangementsacceptedbytheCourtofJustice,theuserof the buildings, made it virtually impossible to monitor the implementation and to control the costs; (d) as from September 1988 the Court of Justice occupied the buildings placed at its disposal without a rental agreement and made Ôpayments on accountŐ for these buildings which were in contravention of the CommunityŐs Financial Regulation; 
Domstolen inledde ett omfattande byggprojekt fr att, enligt stegvis faststllda behov, bygga ut de lokaler som den anvnder i Kirchberg. Villkoren fr projektet ger anledning till fljande kommentarer: a) b) c) d) Genomfrandet av programmet anfrtroddes den luxemburgska frvaltningen utan att tillfredsstllande information i frvg lmnats till den budgetansvariga myndigheten och utan att de ekonomiska, administrativa och tekniska villkoren fr genomfrandet faststllts i avtal mellan de berrda parterna.
14.4.2000 EN Official Journal of the European Communities C 109/5 (e) subsequently, in November 1994, it concluded a lease-option agreement in respect of which we must express the following reservations: (i) in particular, in order to become the unconditional owner of the buildings, the Court of Justice will have to pay the market price for the building sites, which were initially supposed to be made available to it free of charge; (ii) the task of determining the selling price of the buildings was entrusted to an independent expert but the restrictions imposed on his checks mean that no assurance can be given that the selling price truly reflects the real costs of the operation; (iii) certain costs which the Communities were not supposed to have to pay have to date been entered in the accounts as being charged to the Communities; (f) lastly, invoicing irregularities involving significant amounts have been discovered, which should necessitate additional inquiries by the Court of Justice to ensure that the Communities do not end up having to pay for them. 
14.4.2000 SV Europeiska gemenskapernas officiella tidning C 109/5 e) Drefter ingick domstolen i november 1994 en verenskommelse om hyrkp som ger anledning till fljande reservationer: i) Fr att till slut bli gare till byggnaderna mste domstolen betala marknadspris fr tomten som frn brjan skulle stllas till frfogande gratis. ii) Faststllandet av frsljningspriset fr byggnaderna verlts p en oberoende expert men p grund av inskrnkningar i hans kontroller finns det ingen garanti fr att frsljningspriset korrekt speglar de faktiska kostnaderna fr transaktionen. iii) Vissa kostnader som gemenskapen inte skulle st fr har hittills bokfrts s att de belastar gemenskapen. f) Slutligen frekommer det felaktig fakturering av betydande belopp, som borde leda till ytterligare underskningar frn domstolens sida, fr att man skall kunna undvika att de belastar gemenskaperna.
Recommendations 21. 
Rekommendationer 21.
The circumstances surrounding the construction and acquisition of the Court of JusticeŐs annexes are a graphic illustration of the problems encountered by the European institutions in trying to carry out their building projects in accordance with the principles of legality and regularity and sound financial management. 
Omstndigheterna vid uppfrandet och kpet av domstolens annex illustrerar de problem som EU:s institutioner stlls infr nr de skall genomfra sina fastighetsprojekt i enlighet med principerna om laglighet, korrekthet och sund ekonomisk frvaltning.
Recurrence of such situations could be avoided by means of appropriate measures (the need for which has already been pointed out on several occasions by the Court of Auditors (10)), which would put the CommunitiesŐ buildings policy on a transparent, efficient footing. 
Ett upprepande av sdana situationer kan undvikas genom lmpliga bestmmelser Đ vilka revisionsrtten redan flera gnger ppekat behovet av (10) Đ och vilka skulle utgra en ppen och ndamlsenlig grund fr gemenskapens fastighetspolitik.
Consideration should, in particular, be given to the following recommendations: (a) the Community institutions must always obtain the prior approval of the Budgetary Authority before embarking on a large-scale building project, whatever form this takes and whatever the purpose (rent, lease-option, acquisition, etc.); (b) the purely annual budgetary approach to expenditure on buildings does not satisfy the criteria of sound management. 
Fljande rekommendationer br framfr allt tas i beaktande: a) Gemenskapens institutioner mste alltid erhlla den budgetansvariga myndighetens tillstnd i frvg innan de inleder ett stort fastighetsprojekt, oavsett form och syfte (hyra, hyrkp, kp osv.). b) Det strikt rsbundna synsttet p fastighetsutgifter i budget-sammanhang verensstmmer inte med kriterierna fr sund frvaltning.
It induces the institutions to launch their building projects without taking a sufficiently long-term perspective and, subsequently, to confront the Budgetary Authority with a fait accompli. In order to plan their property policy with the greatest transparency and efficiency possible, the creation of a multiannual investment budget, to which differentiated appropriations should be allocated, appears indispensable; (c) the Communities must have complete administrative, technical and financial control over their building projects and must equip themselves with the necessary legal, technical and financial means. 
Fr att deras fastighetspolitik skall kunna planeras med strsta mjliga ppenhet och effektivitet tycks det behvas en flerrig investeringsbudget med differentierade anslag. c) Gemenskaperna skall ha full administrativ, teknisk och ekonomisk kontroll ver sina fastighetsprojekt och mste drfr skaffa sig de rttsliga, tekniska och ekonomiska medel som krvs. I detta syfte br interinstitutionella gemenskapsenheter utvecklas p initiativ frn till exempel kommissionen, fr att hjlpa varje institution att definiera och hantera administrativa, tekniska och ekonomiska aspekter p styrningen av arbetet.