natgillin/translations-raw huggingface dataset:
243). () Due, in particular, to the fact that the assessment base for any given 6 financial year gives rise to adjustments in subsequent budget years. () See paragraph 16. 
243). () Detta beror framfr allt p att berkningsunderlaget fr ett budgetr 6 ger upphov till justeringar under senare budgetr. () Se punkt 16.
These points, of which there were 157, are listed in Commission Decision 97/619/EC, Euratom of 3 September 1997 (OJ L 252, 16.9.1997, p. 
Dessa punkter Đ 157 stycken Đ rknas upp i kommissionens beslut 97/619/EG, Euratom av den 3 september 1997 (EGT L 252, 16.9.1997, s.
In order for these reservations to be lifted, Member States were expected, by improving their statistical tools, to provide evidence of the Ôcomparability, reliability and exhaustivenessŐ of GNP (7). 
Fr att dessa frbehll skall upphvas mste medlemsstaterna genom att frbttra sina statistikverktyg ge std fr BNI:s Ójmfrbarhet, tillfrlitlighet och fullstndighetÓ (7).
After several deferrals, the deadline for aligning the statistical systems was set at 1 October 1998. 
Efter att tidsfristen fr nr statistiksystemen skulle vara enhetliga hade skjutits upp flera gnger faststlldes den till den 1 oktober 1998.
Austria, Finland and Sweden were given an extra year. 
Finland, Sverige och sterrike fick ett extra r p sig.
At the end of 1998, there were 85 reservations on the GNPs of the 12 ÔoldŐ Member States. 
I slutet av 1998 fanns det 85 frbehll gllande de tolv gamla medlemsstaternas BNI.
One year later, only 20 were still outstanding, concerning three in particular (8). 
Ett r senare kvarstod endast 20 frbehll, vilka framfr allt berrde tre av medlemsstaterna (8).
It is clear, therefore, that the Commission has lifted most of these reservations. 
Kommissionen har allts upphvt de flesta av frbehllen.
Observations on the reservations 31. 
Iakttagelser avseende frbehllen 31.
For the national GNPs referred to in paragraph 5, the CourtŐs examination focused on two reservations out of those mentioned above, namely, the exhaustiveness of GNP and the distinction between final uses and intermediate consumption (9). 
Angende de nationella BNI som avses i punkt 5 inriktades revisionsrttens kontroller p tv av de ovannmnda frbehllen, nmligen BNI:s fullstndighet och distinktionen mellan slutlig anvndning och insatsfrbrukning (9).
Examination of these reservations, since lifted by the Commission, revealed several problems, which are discussed below. 
Granskningen av dessa frbehll, som kommissionen har upphvt, pvisade flera problem som redovisas nedan.
EXHAUSTIVENESS OF GNP Transparency of adjustments Lack of satisfactory justification for certain adjustments 32. 
BNI:S FULLSTNDIGHET ppenhet i justeringarna Avsaknad av tillfredsstllande motivering till vissa justeringar 32.
The number of adjustments for exhaustiveness was high. It was not possible for the Court to judge the validity of some of the adjustments, for want of relevant explanations, or explanation of any kind, or, even, because of lack of data. 
Det frekom mnga justeringar fr att uppn fullstndighet. Det r omjligt att uttala sig om huruvida vissa justeringar r vlgrundade eftersom det inte finns relevanta frklaringar, om ens ngra frklaringar alls, eller eftersom uppgifter till och med saknades.
7 (8) Decision 97/619/EC, Euratom, first recital. () At the end of 1999 the total number of reservations outstanding was 69. 
7 () Beslut 97/619/EG, Euratom, frsta stycket i ingressen beaktandeme-8 ningen orknad. () Totalt kvarstod 69 frbehll i slutet av 1999.
To the 20 reservations mentioned must be added a further 34 concerning Austria, Finland and Sweden, as well as one reservation for each Member State concerning the transition between ESA 95 and 9 ESA 79. () See Annex I for a detailed definition. 
Till de 20 frbehll som nmnts skall lggas 34 frbehll fr Finland, Sverige och sterrike samt ett frbehll fr varje medlemsstat rrande vergngen mellan 9 ENS 95 och ENS 79. () Se bilaga I fr en detaljerad definition av dessa begrepp.
27.11.2000 EN Official Journal of the European Communities C 336/7 33. 
27.11.2000 SV Europeiska gemenskapernas officiella tidning C 336/7 33.
This was particularly the case when exhaustiveness adjustments were justified by means of a technical coefficient or the term Ôbest estimateŐ, without any further information. 
Detta gller framfr allt d justeringar fr att uppn fullstndighet motiveras av en teknisk koefficient eller med termen Óbsta uppskattningÓ utan annan information.
On occasion, the major part of the exhaustiveness adjustment was based on residual items (other, miscellaneous), without further explanation. 
Ibland baseras strre delen av en justering fr fullstndighet p restposter (vrigt, diverse) utan annan frklaring.
Up to 80 % of the correction relating to final consumption may be justified by an item of this type. 
Upp till 80 % av rttelsen betrffande slutlig konsumtion kan baseras p en sdan post.
In another case inconsistencies were revealed by comparing changes in an adjustment for exhaustiveness and VAT evasion. 
I ett annat fall framkom inkonsekvenser vid jmfrelser mellan  ena sidan utvecklingen av en justering fr fullstndighet och  andra sidan mervrdesskattebedrgerier.
For example, in one case where the Commission did not feel able to verify the accuracy of a classification, it chose not to fol-lowupthematter.Inanother,theCommissionacceptedan exhaustiveness adjustment which was admitted to have no reli-ablestatisticalbase.Thislastquestionnowappearstohavebeen resolved. 
Exempelvis valde kommissionen i ett fall, dr den bedmde att den inte kunde kontrollera om en klassificering var korrekt, att inte flja upp frgan. I ett annat fall godtog kommissionen en justering fr fullstndighet fr vilken man medgivit att tillfrlitlig statistik saknades.
Comparability bias Comparability of adjustments between Member States 35. 
Systematiska avvikelser vad gller jmfrbarheten Jmfrbarhet vad gller medlemsstaternas justeringar 35.
The Court took note of a study which sought to compare a Member StateŐs own estimate of the income under-declared by taxpayers with the estimate obtained for the same Member State by means of a method used by another Member State. 
Revisionsrtten har tagit del av en underskning dr man fr en och samma medlemsstat jmfrde medlemsstatens egen uppskattning av skattebetalarnas fr lgt uppgivna inkomster med den uppskattning som gjordes enligt en metod som tillmpades i en annan medlemsstat.
The exercise produced very different results, which could not be explained. 
Denna jmfrelse gav mycket olika resultat som man inte har kunnat ge ngon frklaring till.
Treatment of illegal activities 36. 
Behandling av illegal verksamhet 36.
Illegal activities are included in the GNP field (1). 
Illegal verksamhet omfattas av BNI (1).
However, because of practical difficulties associated with the measurement (1) National accounts are, by definition, concerned with economic flows, not with their legality. Accordingly, illegal activities are entered in the accounts as output, provided that the transaction is undertaken by agreement. 
P grund av praktiska svrigheter i samband med mtningen av denna typ av verksamhet ingr den i enlighet med beslut 94/168/EG, Euratom inte i (1) Nationalrkenskaperna r per definition inriktade p de ekonomiska fldena och inte p om de r lagliga.
This principle is found in the 1993 United NationsŐ system of national accounts (SNA) (paragraphs 3.54 to 3.56 and 6.30 to 6.33) and in ESA 95 (paragraphs 1.13 and 1.42). 
Denna princip finns i Frenta Nationernas system fr nationalrkenskaper (SNA) frn 1993 (3.54Đ3.56, 6.30Đ6.33) och i ENS 95 (punkterna 1.13 och 1.42).
ESA 79 does not refer explicitly to these activities but, in the absence of any statement to the contrary, it may be interpreted as including them. 
Eftersom denna typ av verksamhet inte uttryckligen nmns i ENS 79 och motsatsen inte anges kan det tolkas som att den skall ing.
SNA 1993 (paragraph 6.35) states that the demarcation between the underground economy (that is, the economy that is not observed directly) and illegal activities cannot be precisely determined. of them, Decision 94/168/EC, Euratom excluded them from the scope of exhaustiveness adjustments. 
I SNA 93 (punkt 6.35) anges att det inte gr att faststlla exakt var grnsen gr mellan den svarta ekonomin (eller den ekonomi som inte kan observeras direkt) och illegal verksamhet. justeringarna fr fullstndighet.
The Court considers that in consequence their inclusion by Member States is not homogeneous and there is still no standard definition of what constitutes an illegal activity. 
Revisionsrtten konstaterar att det av den anledningen tas hnsyn till denna typ av verksamhet p olika stt i de olika medlemsstaterna och att det fortfarande inte existerar ngon gemensam definition p nr en verksamhet r illegal.
Outdated sources 37. 
Gamla kllor 37.
The exhaustiveness adjustments are often based on technical coefficients calculated in terms of a base year, or on surveys or ad hoc estimates which, in turn, are sometimes outdated. 
Justeringar fr att uppn fullstndighet baseras ofta p tekniska koefficienter berknade p basr, utifrn srskilda underskningar eller uppskattningar som sjlva ibland r gamla.
This raises thequestionofhowuptodatethesourcesare,especiallywhere the dynamics of the unobserved economy differ from those recorded directly by the statistical offices. 
Det finns allts ett problem vad gller kllornas aktualitet, framfr allt om den dynamik i ekonomin som man inte observerat skiljer sig frn den i statistikkontorens berkningar.
For example, there is no guarantee that bases that are 20 years old are still relevant or that the structural changes that have affected fraud since then (volume, sectors of activity and type) have been taken into consideration. 
Exempelvis r det inte givet att baser som r tjugo r gamla fortfarande r relevanta eller att de strukturella frndringar som bedrgerierna har genomgtt under den tiden (omfattning, verksamhetsomrde, karaktr) har beaktats.
Procedures for revising adjustments 39. 
Frfaranden fr revidering av justeringar 39.
Some Member States prefer to make substantial adjustments (2) for the base years only, in order to have series that are homogeneous over time. 
Vissa medlemsstater genomfr betydande justeringar (2) endast i samband med basren fr att f homogena tidsserier.
This meets national requirements, which aim to have series that are homogeneous in terms of growth rates. 
Detta uppfyller de nationella kraven, vilkas syfte r att erhlla homogena serier ver tillvxttakten.
The inherent risks are, among other things, the absence of comparability between Member StatesŐ adjustment figures, for example between Member States which frequently update their adjustments and those which do so only when the base is altered. 
De inneboende riskerna r framfr allt att justeringarna inte r jmfrbara mellan medlemsstater, exempelvis mellan dem som ofta uppdaterar sina justeringar och dem som gr det endast i samband med vissa grundlggande frndringar.
Evaluation of these problems is difficult, because Decision 94/168/EC, Euratom only provides for a Ôdescription (referring to) a recent year for which final estimates are availableŐ (3), and does not require a description of the procedures for revising exhaustiveness adjustments . 
Det r svrt att utvrdera dessa problem eftersom det i beslut 94/168/EG, Euratom endast finns en beskrivning som Óskall anknyta till ett av de senaste ren fr vilket det finns slutgiltiga mttÓ (3), och det inte krvs ngon beskrivning av frfarandena fr revidering av justeringarna vad gller fullstndighet.
Taking account of VAT evasion 41. 
Beaktande av momsbedrgerier 41.
The concept of GNP at market prices is such that the value of purchases of goods and services includes the taxes paid, particularly VAT. 
Begreppet BNI till marknadspris innebr att vrdet p kp av varor och tjnster inkluderar betalda skatter, bland annat mervrdesskatten.
In case of fraud or tax evasion (4), the GNP calculation takes these purchases into account at the price actually paid, 2 () For example, changes in concepts, the substantial improvement or, 3 possibly, creation of a source. 
Vid skattebedrgeri eller skatteflykt (4) beaktas dessa kp i berkningen av BNI till det pris som faktiskt betalats, det vill 2 () Exempelvis begreppsfrndringar, vsentliga frbttringar av en klla 3 eller eventuellt infrande av en sdan.
(4) Article 3 of Decision 94/168/EC, Euratom. () In this case, the supplier, with the agreement of the purchaser of a good or service, does not declare a taxable transaction to the tax authorities. 
(4) Artikel 3 i beslut 94/168/EG, Euratom. () I detta fall underlter leverantren att deklarera en beskattningsbar transaktion till skattemyndigheterna med samtycke frn kparen av en vara eller tjnst.
The price paid is therefore, by definition, net of tax. 
Det betalade priset r drfr per definition exklusive skatt.
C 336/8 EN Official Journal of the European Communities 27.11.2000 i.e. excluding VAT. 
C 336/8 SV Europeiska gemenskapernas officiella tidning 27.11.2000 sga utan moms.
Where the purchaser has paid the tax and it has not subsequently been paid to the tax authorities by the supplier, Member States are, however, required to make adjustments under the heading of tax evasion Ôwithout complicityŐ. 
Om kparen skulle ha betalat skatten utan att leverantren drefter betalade in den till skattemyndigheten r dremot medlemsstaterna skyldiga att gra justeringar fr bedrgeri Óutan kparens vetskapÓ.
Decision 98/527/EC, Euratom provides an ad hoc method for calculating tax evasion Ôwithout complicityŐ (1). 
I beslut 98/527/EG, Euratom freskrivs en srskild berkningsmetod fr bedrgeri Óutan kparens vetskapÓ (1).
However, it allows Member States the possibility of reaching the same result by other means. 
Beslutet till-lter dock att medlemsstaterna kommer fram till samma resultat p andra stt.
Equivalence of the methods used by the Member States 43. 
Anvndning av likvrdiga metoder i medlemsstaterna 43.
Although the Decision lays down precise rules, it was not always possible to assess the extent to which the method recommended by the Commission had been applied or to establish the equivalence with other methods used by the Member States. 
Trots att beslutet innehller exakta bestmmelser har det inte alltid varit mjligt att avgra i hur hg grad den metod som kommissionen fresprkar har tillmpats, eller huruvida likvrdiga metoder anvnds i medlemsstaterna.
In some cases the supporting documentation was missing, while in others the definitions laid down had not been applied. 
I vissa fall saknas verifierande underlag, medan man i andra fall inte har tillmpat de freskrivna definitionerna.
Anomalies in the results of the calculation of theoretical VAT 45. 
Anomalier i resultatet av berkning av mervrdesskatteintkterna 45.
The calculation of theoretical VAT through the national accounts includes the factors that may explain a VAT underpayment (2). 
Vid berkningen av mervrdesskatteintkterna i nationalrkenskaperna ingr faktorer som kan frklara lgre momsintkter (2).
In the GNP CommitteeŐs view, this is the only way of ensuring that the national accounts have at least taken account of some of the transactions that are not visible to the tax authorities. 
Enligt BNI-kommittn r detta det enda sttet att skerstlla att nationalrkenskaperna tminstone fngar upp ett visst antal transaktioner som undanhlls skattemyndigheterna.
However, the Court detected cases where, contrary to the above principle, the VAT collected was higher than the amount (1) OJ L 234, 21.8.1998, p. 
I strid med ovannmnda princip har emellertid revisionsrtten funnit fall dr den inbetalda mervrdesskatten var strre n (1) EGT L 234, 21.8.1998, s.
According to this Decision, tax evasion Ôwithout complicityŐ is calculated by subtracting from the theoretical VAT revenue (the amount that would be collected if units subject to VAT paid it as required by law) the following factors: Ń actual VAT revenue, Ń time differences between treasury data and the national accounts, Ń insolvency-related cancellations of claims, 2 Ń missing revenue (evasion Ôwith complicityŐ). () These include, inter alia, time differences in treasury data and cancelled claims (see footnote 1, page 8). theoretically due. 
Enligt detta beslut berknas bedrgeri Óutan kparens vetskapÓ genom att man frn de berknade mervrdesskatteintkterna (de intkter som erhlls om alla mervrdesskat-tepliktiga tillmpar lagstiftningen) subtraherar Ń den mervrdesskatt som har betalats in, Ń tillflliga differenser mellan uppgifterna frn myndigheterna och uppgifterna i nationalrkenskaperna, Ń avskrivningar av krav vid konkurs, 2 Ń uteblivna intkter (bedrgeri Ómed kparens vetskapÓ). () Det handlar framfr allt om differenser avseende inrapporterade uppgifter till myndigheterna och avskrivningar av krav (se fotnot 1 p sidan 8). den berknade.
This problem has already been highlighted by the Commission, following work carried out in 1980. 
Kommissionen hade redan tagit upp detta problem efter det arbete som genomfrdes 1980.
47. In 1991 the Commission did actually establish, in the case of one Member State, that this anomaly in the difference between actual and theoretical VAT revenue was due to underestimation of the final consumption by households. 
47. r 1991 hade kommissionen faktiskt konstaterat fr en medlemsstat att denna anomali i skillnaden mellan faktiska och berknade intkter berodde p en underskattning av hushllens slutliga konsumtion.
Whilst the Court does not have a complete set of evidence, it notes that in the CommissionŐs view the problem mentioned has now been resolved. 
Utan att ha tillgng till fullstndiga verifierande faktorer noterar revisionsrtten att kommissionen anser att det problem som tagits upp nu r lst.
Business register 48. 
Fretagsregister 48.
In order to ensure that the national accounts are exhaustive it is essential to have the most detailed knowledge possible of the units whose output is to be taken into account when the statistics are compiled. 
En av de viktigaste faktorerna fr att skerstlla nationalrkenskapernas fullstndighet r en s ingende knnedom som mjligt om de enheter vars produktion skall beaktas nr statistiken utarbetas.
The purpose of such a tool, processing information from several sources, is to avoid omission or double-counting of producer units. In 1992, the Commission stated that the potential impact of the business register on GNP measurement could be as great as taking the underground economy into account. 
Avsikten med ett sdant verktyg, med information frn flera kllor, r att undvika att produktionsenheter utelmnas eller beaktas dubbelt. r 1992 uppskattade kommissionen att fretagsregistret skulle kunna ha lika stor potentiell inverkan p BNI-mttet som om man skulle rkna in den svarta ekonomin.
Member States are required to establish such a register (3). 
Medlemsstaterna r skyldiga att infra ett sdant register (3).
The CourtŐs audit nevertheless revealed that the reservation concerning exhaustiveness in respect of one Member State had been withdrawn, even though the latter still had no such register. 
Revisionsrttens kontroller har emellertid visat att frbehllet om fullstndighet har upphvts fr en medlemsstat trots att denna medlemsstat fortfarande inte har ett sdant register.
In such cases the Commission should state the reasons that enabled it to obtain assurance that this deficiency does not affect the exhaustiveness of the national accounts. DISTINCTION BETWEEN FINAL USES AND INTERMEDIATE CONSUMPTION 50. 
I sdana fall borde dock kommissionen ange p vilka grunder den har kunnat frskra sig om att denna brist inte pverkar nationalrkenskapernas fullstndighet. TSKILLNAD MELLAN SLUTLIG ANVNDNING OCH INSATSF RBRUKNING 50.
Unlike the question of GNP exhaustiveness, there are detailed definitions at Community level of the difference between final uses and intermediate consumption. 
Till skillnad frn vad som r fallet med BNI:s fullstndighet finns det p gemenskapsniv detaljerade definitioner fr skillnaden mellan slutlig anvndning och insatsfrbrukning.
3 ( ) Council Regulation (EEC) No 2186/93 of 22 July 1993 on Community coordination in drawing up business registers for statistical purposes (OJ L 196, 5.8.1993, p. 1). 
3 ( ) Rdets frordning EEG nr 2186/93, av den 22 juli 1993 om samordning inom gemenskapen vid utarbetandet av fretagsregister fr statistiska ndaml (EGT L 196, 5.8.1993, s. 1).
27.11.2000 EN Official Journal of the European Communities C 336/9 Balancing procedures 51. 
27.11.2000 SV Europeiska gemenskapernas officiella tidning C 336/9 Frfaranden fr sammanstllning 51.
When confronted with lack of compliance with the ESA conventions some statistical offices say that balancing-out the accounts provides a solution to the problems. 
Nr ENS-konventionerna tillmpas felaktigt anger vissa statistikkontor att kontobalansering ger en lsning p sdana problem.
The CourtŐs checks did not provide any assurance that balancing out the uses and resources for a product automatically prevents an implicit bias in the data. 
Revisionsrttens kontroller har inte visat att en balansering av anvndningen av en produkt och resurserna fr denna produkt automatiskt innebr att man undviker inneboende systematiska fel i uppgifterna.
In order to validate such an assumption, proof of independence, in relation to the problem of non-compliance with the ESA, needs to be provided for least one of the sources used in the procedure. 
Fr att validera ett sdant antagande r det, med hnsyn till problemet med ENS tillmpning, ndvndigt att visa att tminstone en av de kllor som anvnts vid sammanstllningen r oberoende.
It is also important to evaluate the efficiency of the procedure itself. 
Det r ven viktigt att utvrdera sammanstllningsfrfa-randets ndamlsenlighet.
The limited nature of the checks 53. 
Granskningarnas begrnsade karaktr 53.
With regard to the exhaustiveness of the national accounts, the Commission stated in July 1999 that the matter had been subject to in-depth checks and that the underground economy was taken into account in the national accounts. 
Nr det gller nationalrkenskapernas fullstndighet angav kommissionen, i juli 1999, att denna frga hade underskts grundligt och att den svarta ekonomin beaktas i nationalrkenskaperna.
As of May 2000, however, there was still a reservation concerning this point in the case of five Member States (1). 
I maj 2000 fanns det fortfarande ett frbehll fr fem medlemsstater i detta avseende (1).
The Commission said that the lifting of this reservation was the result of a global assessment of all the explicit and implicit adjustments made. 
Kommissionen har intygat att upphvandet av detta frbehll r resultatet av en vergripande bedmning av alla klart utsagda och underfrstdda justeringar som gjorts.
The assessment was based on the study of sources and statistical methods which the Commission defines as being its primary source for auditing purposes (2). 
Denna bedmning grundar sig p en underskning av statistiska kllor och metoder, vilken kommissionen anger som sin viktigaste klla vid granskningen (2).
The Commission admits that this source alone is not sufficient to guarantee the quality of the data and that, since the level of detail in the inventories is not sufficient, it is sometimes necessary to obtain additional information from the Member States. 
Kommissionen medger att denna klla inte ensam kan garantera uppgifternas kvalitet, och att det p grund av att frteckningarna inte r upprttade p tillrckligt detaljerad niv ibland r ndvndigt att samla in ytterligare information i medlemsstaterna.
As regards the two reservations covered by the inquiry, the documents supplied by the Commission reported specific checks. 
Vad gller de tv frbehll som omfattas av underskningen utfrs det punktvisa granskningar av de dokument som kommissionen tillhandahllit.