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Consideration should also be given to amending the Community regulations in order to allow the Communities, where necessary, to finance their building programmes by borrowing directly under better conditions of transparency and cost than those which can be observed today in respect of the intermediaries and the financial arrangements to which they have recourse; (d) in the event of the Communities nevertheless wishing, by way of an exception, to delegate their powers of overall control of a project to third parties, a watering-down of responsibilities and the risk of cost overruns must be avoided. 
Mjligheten att ndra gemenskapslagstiftningen br ocks underskas fr att gemenskaperna om s behvs skall kunna finansiera sina fastighetsprogram med direkta ln, under bttre frutsttningar vad gller ppenhet och kostnader n med de mellanhnder och de finansiella arrangemang som utnyttjas idag. d) Om gemenskapen nd i undantagsfall skulle vilja delegera sina befogenheter som byggherre till tredje part mste man frhindra att ansvaret urvattnas och att det uppstr risker fr merkostnader.
For this purpose, the terms and conditions of the delegation should be agreed in advance with the representatives of the parties concerned, on a contractual basis, and the latter should comply with the same obligations, in particular in respect of complying with competition rules, as those to which the Communities are subject. 
I detta syfte br bestmmelserna fr delegering faststllas i frvg genom avtal med ombuden, och dessa br ha samma skyldigheter som gemenskaperna framfr allt nr det gller iakttagandet av konkurrensreglerna.
The way in which the respective responsibilities are to be shared out during the various phases of implementation of the programme must be clearly laid down. 
Ansvarsfrdelningen under de olika etapperna i genomfrandet av programmet br vara tydligt faststlld.
In particular, it should be compulsory for such contracts to contain a clause fixing a price ceiling, and to define meticulously the conditions under which it may be amended. This should not be allowed to take place without the agreement of the client institution and the prior approval of the Budgetary Authority. 
Srskilt br det vara obligatoriskt att sdana avtal innehller ett faststllt hgsta pris och noggrant definierade villkor fr revidering av avtalet, vilken inte skall kunna genomfras utan medgivande frn byggherren och frhandsgodknnande frn den budgetansvariga myndigheten.
Lastly, in the specific case of the annexes to the Court of JusticeŐs main building, the Court of Justice should approach the Luxembourg administration to renegotiate those aspects of the 1994 Agreement which are causing problems (in particular, the question of who bears the cost of the work done outside the buildings and the question of the provision of the building sites). 
Slutligen nr det gller det specifika fallet med annexen till domstolens Palais-byggnad, mste domstolen vnda sig till den luxemburgska frvaltningen fr att omfrhandla de delar av verenskommelsen frn 1994 som stller till problem (srskilt de delar som rr bekostandet av de utvndiga anlggningsarbetena och tillhandahllandet av mark).
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 23 and 24 February 2000. 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 23 och 24 februari 2000.
C 109/6 EN Official Journal of the European Communities 14.4.2000 NOTES (1) According to the terms of Article 1 of the Agreement of 15 Novem-2 ber 1994. () According to the terms of the Luxembourg Authorisation Laws of 25 3 July 1985, 1 June 1989, 18 December 1990 and 28 December 1992. () According to the terms of the preamble to the Agreement of 15 4 November 1994. () For the purpose of constructing the extensions, the Luxembourg administration granted the property developer the surface rights and the right to the subsoil in respect of the land on which each building was to be constructed, in order for the property developer to arrange for the construction of the buildings of which he would become the owner. 
C 109/6 SV Europeiska gemenskapernas officiella tidning 14.4.2000 NOTER (1) Enligt artikel 1 i verenskommelsen av den 15 november 1994. (6) (2) Enligt de luxemburgska lagarna av den 25 juli 1985, 1 juni 1989, 18 3 december 1990 och 28 december 1992. 7 () Enligt inledningen till verenskommelsen av den 15 november 1994. () (4) Infr uppfrandet av tillbyggnaderna verlt den luxemburgska frvaltningen byggnadsrtten och rtten till undergrunden vad gller den mark som varje byggnad skulle byggas p till byggherren, och gav 8 denne i uppdrag att lta uppfra de byggnader som han skulle bli () gare till.
Upon expiry of the concession contracts, which were concluded for a period of 20 years starting from the provisional acceptance of the buildings, the contracts stipulated that ownership of the buildings would revert to the Luxembourg administration. 
Koncessionsavtalet gller i tjugo r frn det preliminra vertagandet av byggnaderna, och nr det lper ut skall gandertten till byggnaderna enligt avtalen terg till den luxemburgska frvalt-9 ningen.
Furthermore, the Luxembourg administration concluded with the property developer a leasing-purchase agreement for each building whereby, as of the provisional acceptance of the buildings, they would be rented to the Luxembourg administration for a period of 20 years. 
Den luxemburgska frvaltningen slt ven ett hyrkpsavtal () fr varje byggnad med byggherren, som innebr att byggnaderna s fort de verlmnats preliminrt skall hyras ut till den luxemburgska frvaltningen i 20 r.
The price of the leasing-purchase was fixed in accordance with the amount of the loans granted to the property developer. Under this arrangement, the 5 Court of Justice has the status of sublessee. () The constructions were financed by means of bank loans granted to the property developer, the terms of which were negotiated by the Luxembourg administration. 
Priset fr hyrkpet faststlldes utifrn beloppet fr de ln som byggherren 10 hade beviljats. Enligt detta arrangemang hyr domstolen byggnaden i ( 5 andra hand. () Byggnaderna finansierades genom bankln som beviljats byggherren, vilkas villkor frhandlats fram av den luxemburgska frvaltningen.
However, some items of expenditure, such as the architectsŐ fees, were paid directly by the Luxembourg administration. 
Den luxemburgska frvaltningen tog dock direkt p sig vissa utgifter, ssom arkitektarvodena.
In reality, as soon as each construction was accepted, the Luxembourg administration directly paid off the amounts still due to the bank in respect of the loans granted to the property developer. 
I verkligheten betalade den luxemburgska frvaltningen vid mottagandet av varje byggnad direkt till banken de belopp som frfallit till betalning fr ln som beviljats byggherren.
In order to regularise this transfer of obligations, in 1994 the property developer officially passed over to the bank the claims he held on the Luxembourg administration under the leasing-purchase agreements. 
Fr att bekrfta denna verfring av skyldigheter verlt byggherren 1994 officiellt till banken de fordringar han hade p den luxemburgska frvaltningen enligt hyrkps-avtalet. )
(6) Initially, the amounts of rent to be paid by the sublessee (the Court of Justice) were supposed to be fixed taking into account both the period of repayment of the loans that would have to be taken out and the 7 rates of interest to which these loans would be subject. () In particular, Council Directive 71/305/EEC concerning the coordination of procedures for the award of public works contracts (OJ L 185, 16.8.1971), which was transposed into Luxembourg law by means of the Law of 4 April 1974 (Mmorial grand-ducal A Issue No 36 of 13 May 1974). 
Ursprungligen skulle andrahandshyresgstens (domstolens) hyra faststllas med beaktande av bde tidsperioden fr amorteringar p de ln som mste tas och rntesatserna fr dessa ln. Srskilt rdets direktiv 71/305/EEG om samordning av frfarandena fr offentlig upphandling (EGT L 185, 16.8.1971), som infrlivats i luxemburgsk lagstiftning genom lagen av den 4 april 1974 (Mmorial grand-ducal A, nr 36, 13 maj 1974).
(8) Basically, a clause whereby, if the Court of Justice does not announce its intention of purchasing the land on which the annexes are built at the market price, these annexes will become the property of the Luxembourg administration upon expiry of the surface rights granted in the Agreement (49 or 98 years, depending on the case). 
I huvudsak en klausul enligt vilken marken dr annexen uppfrs blir den luxemburgska frvaltningens egendom nr lptiden gr ut fr den byggnadsrtt som beviljas genom verenskommelsen (49 eller 98 r), om inte domstolen vill kpa den till marknadspris.
(9) In June 1983, the Chairman of the Coordinating Committee for the setting-up of European institutions and bodies had told the Court of Justice that the Luxembourg government would be prepared to bear the cost of the price of the land and the development of the surrounding area and to grant a special VAT exemption. 
I juni 1983 meddelade ordfranden fr kommittn fr samordning av lokaler fr EU:s institutioner och organ (Comit de coordination pour lŐinstallation dŐinstitutions et dŐorganismes europens) till domstolen att den luxemburgska regeringen skulle vara beredd att bekosta tomtmarken och anlggningsarbetena p omrdet runt byggnaderna samt undantagsvis bevilja momsbefrielse.
14.4.2000 EN Official Journal of the European Communities THE COURT OF JUSTICEŐS REPLIES The Court of Justice wishes to state, at the outset, that it endorses the finding made by the Court of Auditors, following its examination of the Court of JusticeŐs expenditure on buildings, that the budgetary and financial framework within which the European institutions have to meet their accommodation requirements is inappropriate; it therefore fully concurs with the recommendations made by the Court of Auditors with a view to remedying the situation. 
14.4.2000 SV Europeiska gemenskapernas officiella tidning DOMSTOLENS SVAR Domstolen vill inledningsvis ppeka att den delar den slutsats som revisionsrtten har kommit fram till efter en granskning av domstolens utgifter fr fastigheter, nmligen att den budgetra och finansiella ram inom vilken de europeiska institutionerna mste tillgodose sina behov av byggnader inte r anpassad hrtill.
Nevertheless, it is within that framework that the Court of Justice, in collaboration with the Luxembourg authorities, has been constrained, over the last twenty years, to take steps to cope with its constantly and rapidly growing accommodation requirements, which have been determined by a substantial increase in its caseload, the creation of the Court of First Instance and the growth in the number of staff employed in the institution. 
Det r emellertid mot denna bakgrund som domstolen i samarbete med de luxemburgska myndigheterna under de senaste tjugo ren har varit tvungen att vidta tgrder fr att mta ett stndigt och snabbt vxande behov av byggnader som har sin orsak i en betydande kning av antalet ml, inrttandet av frstainstansrtten, den successiva utvidgningen av gemenskapen och det kade antalet anstllda inom institutionen.
It is against that background Ń which is, in essence, common to all the institutions but which is also characterised by certain specific factors peculiar to the Court of Justice Ń that the comments set out below, which are submitted in response to the report of the Court of Auditors on the Court of JusticeŐs expenditure on buildings (hereinafter referred to as Ôthe Court of AuditorsŐ reportŐ), need to be read. 
Det r mot denna bakgrund, som i huvudsak r densamma fr samtliga institutioner men som i vissa delar r specifik fr domstolen, som fljande kommentarer, vilka utgr svar p revisionsrttens rapport om domstolens utgifter fr fastigheter (nedan kallad revisionsrttens rapport), br bedmas.
Those comments deal with the following topics: 1. 
Kommentarerna r indelade enligt fljande: 1.
Changes in the accommodation requirements of the Court of Justice between 1979 and 1994, and the ways in which those requirements have been met; 2. 
Utvecklingen av domstolens behov av byggnader under ren 1979Đ1994 och de lsningar som valdes. 2.
The occupation of the annexes to the Palais without a written contract; 3. 
Utnyttjandet av annexen till Palais-byggnaden utan skriftligt avtal. 3.
The relations between the Court of Justice and the Budgetary Authority; 4. 
Kontakterna mellan domstolen och budgetmyndigheten. 4.
Monitoring of the cost of constructing and financing the buildings annexed to the Palais; 5. 
Kontrollen ver byggkostnaderna och finansieringen av annexen till Palais-byggnaden.
The lease-option agreement of 15 November 1994; 6. 
5. verenskommelsen om hyrkp av den 15 november 1994. 6.
Conclusion. 
Slutsats.
C 109/7 
C 109/7
C 109/8 EN Official Journal of the European Communities CONTENTS 14.4.2000 1. 
C 109/8 SV Europeiska gemenskapernas officiella tidning INNEHLLSF RTECKNING 14.4.2000 1.
Provisional solutions in response to constantly and rapidly evolving requirements . . . . . . . . . ... 
9 1.1Provisoriskalsningarfrattmtaettkonstantochsnabbtvxandebehov ..................
9 TheoccupationoftheannexestothePalaiswithoutawrittencontract............................ 9 TherelationsbetweentheCourtofJusticeandtheBudgetaryAuthority........................... 11 3.1.Straightforwardlettings.............................................................. 
9 1.2 Enotillfredsstllandesituation......................................................... 9 1.3 Enlmpliglsning:uppfrandeavannex................................................ 9 1.4 En fastighetspolitik som utvecklades parallellt med vriga gemenskapsinstitutioners fastighetspolitik..........................................................
11 3.1.1. Information regarding the intention of the Court of Justice to occupy the new premises as a lessee,andtheconsequencesarisingfromthis ......................................... 
3.1.1 Information om domstolens avsikt att utnyttja de nya lokalerna ssom hyresgst och konsekvenserna av detta. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 3.1.2. 
3.1.2 Budgetmyndigheten beviljade de anslag som krvdes fr att tcka hyreskostnaderna .
11 3.1.2. The involvement of the Budgetary Authority in the drawing up of the annual budget . . . . The information provided to the Budgetary Authority within the framework of multiannual estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 
3.1.2.1 Budgetmyndighetens roll i utarbetandet av den rliga budgeten . . . . . . . . . . . 3.1.2.2 Information till budgetmyndigheten genom flerrsprognoser. . . . . . . . . . . . . 3.2 verenskommelsenomhyrkpfrn1994....................................
4. 4.1. 
4.2Dengradviskadekontrollen.............................................. 4.2.1 kningen av kontrollen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.2.2 Den kontroll som infrdes genom verenskommelsen om hyrkp . . . . . . . . . . . . . . . verenskommelsenomhyrkpavden15november1994............................
3. 5. 
14 5.2Denmekanismsominfrdes..........................................................
4. 5. 
14 5.3.1Frsljningsprisetsdelar...........................................................
4. 5. 
16 5.4.2Vgntet.......................................................................
5. 6. 
16 5.6Skyddetavgemenskapernasekonomiskaintressen ....................................... 16 Slutsats...............................................................................
6. 
17 6.
4. 
14 4.
Ń 
Med anledning av utvidgningarna 1981 och 1986 samt inrttandet av frstainstansrtten 1989 kade antalet anstllda vid domstolen frn 363 stycken 1980 till 733 stycken 1989, det vill sga en kning med 102 procent.
3. 
1.3 En lmplig lsning: uppfrande av annex 1984 beslutades det att det frsta annexet (annex A eller Erasmus-byggnaden) skulle uppfras. Annexet verlmnades i oktober 1988, det vill sga nio r efter det att domstolen hade uppmrksammat rdet p sina fastighetsproblem.
The occupation of the annexes to the Palais without a written contract In paragraph 9 of its report, the Court of Auditors criticises the Court of Justice for having entered into occupation of the annexes 
Utnyttjandet av annexen till Palais-byggnaden utan skriftligt avtal I punkt 9 i rapporten klandrar revisionsrtten domstolen fr att
C 109/10 EN Official Journal of the European Communities 14.4.2000 to the Palais without first signing a written contract. 
C 109/10 SV Europeiska gemenskapernas officiella tidning 14.4.2000 den flyttade in i annexen till Palais utan att frst sluta ett skriftligt avtal.
Once the plans for the construction and leasing of a first annexe had taken shape, the Court of Justice informed the Luxembourg authorities of its wish to reach agreement as to the rent to be paid by the institution. 
Redan nr planerna p att hyra ett frsta annex som skulle uppfras brjade att ta form meddelade domstolen de luxemburgska myndigheterna att den var angelgen om att komma verens om den hyra som institutionen skulle betala.
However, it was not possible to enter into proper negotiations concerning the precise amount of the rent until 1989, six months after the entry into occupation of Annexe A, when the Court of Justice received from the Comit de Coordination pour lŐInstallation dŐInstitutions et Organismes Europens  Luxembourg (CCIIOE), the relevant Luxembourg interministerial coordinating body, a draft lease in respect of that annexe. 
Ngra egentliga frhandlingar om det exakta hyresbeloppet kunde dock inte pbrjas frrn sex mnader efter det att domstolen 1989 hade flyttat in i annex A, nr Comit de coordination pour lŐinstallation dŐinstitutions et organismes europens  Luxembourg (CCIIOE) (kommittn fr samordning av inhysning av europeiska institutioner och organ), vilken r den samordnande myndigheten fr de luxemburgska ministerierna, tillstllde domstolen ett utkast till hyresavtal fr annexet.
The Court of Justice thereupon insisted on the conclusion of a lease of Annexe A as soon as possible and on the immediate opening of discussions concerning the terms for the letting of the future Annexes B and C, with a view to avoiding the occupation of those buildings without any written agreement (letter from the Registrar to the President of the CCIIOE of 8 May 1989). 
Domstolen insisterade d p att ett avtal avseende annex A skulle slutas snarast mjligt och att diskussioner redan skulle inledas betrffande hyresvillkoren fr de framtida annexen B och C fr att undvika att domstolen utnyttjade dessa byggnader utan att ngot skriftligt avtal frelg (justi-tiesekreterarens skrivelse av den 8 maj 1989 till ordfranden fr CCIIOE).
To that end, comparative studies were prepared showing, in particular, the rents charged for the buildings occupied by the other institutions in the Kirchberg area. 
Fr det ndamlet gjordes olika jmfrelser, i synnerhet med hyrorna fr de byggnader som anvnds av de andra institutionerna p Kirchbergplatn.
The representatives of the Court of Justice and the Luxembourg authorities reached agreement on the rent for Annexe A in May 1992. The Court of Justice had meanwhile received draft lease agreements in respect of Annexes B and C. The rent per square metre was much higher than that agreed for Annexe A, and was well in excess of the rents charged in the Kirchberg area. 
Domstolen och de luxemburgska myndigheterna kom i maj 1992 fram till en verenskommelse betrffande hyran fr annex A. Under tiden hade domstolen mottagit utkasten till hyresavtal fr annexen B och C. Hyran per kvadratmeter var mycket hgre n vad som verenskommits fr annex A och versteg med bred marginal de hyror som tillmpades p Kirchbergplatn.
The Court of Justice was concerned, first, to conclude agreements which accorded with the principles of sound financial management, particularly those of economy and cost-effectiveness (see Article 2 of the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities (OJ L356, 31.12.1977, p. 
Domstolen var angelgen om att sluta avtal som var frenliga med principerna om sund ekonomisk frvaltning och kostnadseffektivitet (se artikel 2 i budgetfrordning av den 21 december 1977 fr Europeiska gemenskapernas allmnna budget (EGT L 356, s.
1)), and, second, to follow the course outlined by the Court of Auditors in its 1979 report (1) by ensuring that the lease included a purchase option. 
3)) och att flja det tillvgagngsstt som revisionsrtten angett i sin rapport frn 1979 (1) genom att infra en kpoption i hyresavtalet, och frkastade drfr avtalsutkasten.
As the policy that the Community institutions should purchase their buildings was firmed up, the thinking of the Court of Justice at this juncture was directed to the prospect of purchasing, which warranted the inclusion in the contract under discussion of a clause permitting deferred purchase. 
Eftersom politiken att kpa gemenskapsinstitutionernas byggnader bekrftades, inriktade sig domstolen nu p mjligheten att kpa byggnaderna, vilket motiverade att man i det avtal som diskuterades infrde en klausul om framtida kp.
Since that clause necessitated negotiations between the Court of Justice and the Luxembourg State, the signature of a lease was postponed. 
Undertecknandet av ett hyresavtal skts upp, eftersom denna klausul krvde frhandlingar mellan domstolen och den luxemburgska staten.
(1) Special Report of the Court of Auditors on accommodation policies of the institutions of the European Communities, in particular point 7.5.3 (OJ C 221, 3.9.1979, p. 1). 
(1) Revisionsrttens srskilda rapport om EG-institutionernas fastighetspolitik, i synnerhet punkt 7.5.3 (EGT C 221, 3.9.1979, s. 1).
Mindful of its duty under the Treaties to ensure the continuity of its judicial task, and faced with the impossibility of concluding written leases on favourable terms, the Court thought it best to opt for the third of the above solutions pending the conclusion, on 15 November 1994, of the lease-option agreement (see point 5). 
Domstolen r enligt frdragen skyldig att skerstlla kontinuiteten i sin rttskipande verksamhet och nr det visade sig omjligt att sluta skriftliga hyresavtal p tillfredsstllande villkor ansg domstolen att det var lmpligt att vlja den tredje lsningen fram till det att verenskommelsen om hyrkp ingicks den 15 november 1994 (se punkt 5).
This took the form of advances on rent, calculated on the basis of market rental levels and by reference to the rents paid by the other Community institutions in the Kirchberg area. 
Sdan ersttning utbetalades i form av frskott p hyran, vilka berknades utifrn marknadshyror och de hyror som vriga gemenskapsinstitutioner p Kirchbergplatn betalade.
The advances paid between 1988 and 1994 were taken into account as accrued instalments of the purchase price of the annexes (see point 5.3.2). 
De frskott som betalades under ren 1988Đ1994 beaktades ssom frfallna ersttningar inom ramen fr frsljningspriset fr annexen (se punkt 5.3.2).
In paragraph 11 of its report, the Court of Auditors states that those advances were paid in accordance with the availability of budgetary funds and not on the basis of verified economic parameters. 
I punkt 11 i rapporten hvdar revisionsrtten att de frskott som betalades var betingade av tillgngliga budgetmedel och inte av olika kontrollerade ekonomiska parametrar.