natgillin/translations-raw huggingface dataset:
The Commission management of the regime is primarily the responsibility of the Directorate-General for Agriculture (DG AGRI) which has responsibility for export refunds in general and for the market specific measures applicable to exported goods. 
Huvudansvaret fr kommissionens frvaltning av systemet vilar p generaldirektoratet fr jordbruk (GD AGRI) som ansvarar fr exportbidrag i allmnhet och fr marknadsspecifika tgrder fr exporterade varor.
1 ( ) Council Regulation (EEC) No 565/80 (OJ L 62, 7.3.1980, p. 5). 
Generaldirektoratet fr skatter och tullar 1 ( ) Rdets frordning (EEG) nr 565/80 (EGT L 62, 7.3.1980, s.
DG TAXUD draws up and interprets the Community Customs Codeunderwhichgoodsareheldincustomscontrol. 
(GD TAXUD) utarbetar och tolkar gemenskapens tullkodex, inom ramen fr vilken varorna hlls under tullkontroll.
The cost of prefinancing 9. 
Frfinansieringens kostnader 9.
There are however certain costs associated with the arrangements (financing costs in terms of interests on refunds paid in advance of when they would normally be paid, and administrative costs) which are borne by Member States. 
Det finns emellertid vissa kostnader med anknytning till arrangemangen (finansieringskostnader i form av rntor p bidrag som betalats fre den tid d de normalt sett skulle ha utbetalats och administrativa kostnader) som medlemsstaterna ansvarar fr.
The audit 10. 
Granskningen 10.
The audit covered the application of prefinancing in respect of beef and cereal export refund payments at the level of the Commission and on the spot in Member States at paying agencies, Customs services, beneficiaries, ports, stores and warehouses. 
Granskningen omfattade anskningar om frfinansiering av exportbidragsbetalningar fr ntktt och spannml p kommissionsniv och p platsen i medlemsstaterna vid utbetalningsstllen, tullkontor, mottagare, hamnar, lokaler och lager.
Beef and cereals were selected because they account for 90 % of prefinanced payments. 
Ntktt och spannml valdes, eftersom de representerar 90 % av de frfinansierade betalningarna.
The audit examined the management of the regime by the Commission, the implementation of the regime by the national authorities and the legality and regularity of a sample of 117 payments from the 1999 EAGGF year. 
Vid granskningen undersktes kommissionens frvaltning av systemet, de nationella myndigheternas genomfrande av systemet och lagligheten och korrektheten fr ett urval av 117 betalningar frn EUGFJ-r 1999.
The following questions were set for the audit of the pre-financing regime. (a) Were the reasons for the introduction of the regime still valid? (b) Are the aims of the regime being achieved? (c) Could the regime be usefully simplified, removed or replaced? 
Fr granskningen av frfinansieringssystemet stlldes fljande frgor: a) Var orsakerna till infrandet av systemet fortfarande giltiga? b) Uppnr systemet sina syften? c) Kunde systemet med frdel frenklas, slopas eller ersttas?
The last major review by the Commission of prefinancing of export refunds was carried out in 1997 (on EAGGF payment years 1993 and 1994) (2). 
Kommissionens senaste stora genomgng av frfinansieringen av exportbidrag skedde 1997 (EUGFJ-betalningarna fr ren 1993 och 1994) (2).
The study, made by the clearance of (2) Commission document VI/5210/96, consolidated, of 15 April 1997. 
Underskningen, som genomfrdes av (2) Kommissionens konsoliderade dokument VI/5210/96 av den 15 april 1997.
Summary report on the results of inspections concerning the clearance of the EAGGF Guarantee Section accounts for 1993. 
Sammanfattande rapport om resultaten av inspektioner i samband med godknnande av 1993 rs rkenskaper fr EUGFJ:s garantisektion.
Table 1 over 140 million euro to the Commission (see Table 1). 
24.4.2003 SV Europeiska unionens officiella tidning C 98/5 ver 140 miljoner euro till kommissionen (se tabell 1).
A later audit in Spain uncovered irregularities in the prefinancing regime and as a result the Commission imposed a financial correction of 26 million euro. 
Vid en senare granskning i Spanien uppdagades oegentligheter i frfinansieringssystemet och till fljd av detta pfrde kommissionen en finansiell korrigering p 26 miljoner euro.
Despite these negative findings, no further review of the regime or its controls was carried out and, at the time of audit,nonewasforeseenbytheCommissionservices. 
Trots dessa negativa granskningsresultat gjordes inga ytterligare genomgngar av systemet eller dess kontroller och vid tidpunkten fr freliggande granskning planerade kommissionen inte heller ngra sdana.
MemberState Belgium Germany France Italy (*) Netherlands 1993 1994 Amount (EUR) 19 635 473 37 103 644 59 948 684 11 361 336 14 821 602 142 870 739 Beef 10 % 5 % 5 % 5 % 5 % Cereals 10 % 10 % 10 % No audit 10% Beef 10 % 5 % 5 % 5 % 5% Cereals 10 % 10 % 10 % No audit 10 % Total Source: Commission Decision 97/333/EC (OJ L 139, 30.5.1997). 
Sammanlagt blev medlemsstaterna tvungna att terbetala Tabell 1 Medlemsstat Belgien Tyskland Frankrike Italien (*) Nederlnderna 1993 1994 Belopp (euro) 19 635 473 37 103 644 59 948 684 11 361 336 14 821 602 142 870 739 Ntktt 10 % 5 % 5 % 5 % 5 % Spannml 10 % 10 % 10 % Ingen granskning 10% Ntktt 10 % 5 % 5 % 5 % 5% Spannml 10 % 10 % 10 % Ingen granskning 10 % Totalt Klla: Kommissionens beslut 97/333/EG (EGT L 139, 30.5.1997).
Commission Decision 98/358/EC (OJ L 163, 6.6.1998). 
Kommissionens beslut 98/358/EG (EGT L 163, 6.6.1998).
How much prefinancing takes place 13. 
I hur stor utstrckning frekommer frfinansiering? 13.
The Commission was initially unable to provide any information relating to the extent to which refunds are prefinanced. 
Kommissionen kunde ursprungligen inte ge ngon information om i vilken utstrckning bidrag frfinansieras.
Statistics are not kept on the quantity or value of products exported under the prefinancing regime, or for the amount of time that the exported goods are held under the prefinancing procedure prior to export. 
Det frs ingen statistik om kvantiteten eller vrdet av produkter som exporteras inom ramen fr frfinansieringssystemet eller om hur lnge dessa varor omfattas av frfinansieringssystemet innan de exporteras.
An analysis of the 2000 EAGGF payment data forwarded by the paying agencies (the last year for which the auditors had the data available at the time of audit), indicated that some 600 million euro, 11 % of total refunds, was prefinanced. 
En analys av uppgifterna om 2000 rs EUGFJ-betalningar som versndes av utbetalningsstllena (det senaste ret fr vilket revisorerna hade tillgng till uppgifterna vid tidpunkten fr granskningen), visade att ca 600 miljoner euro, dvs. 11 % av de totala bidragen, var frfinansierade.
However, this data is not complete and an obligation to provide sufficient detail did not come into force until the start of the EAGGFyear2002.TheanalysisoftransactionstestedinMember States, relating to 1999, shows the length of time the goods in question remained under prefinancing (see Tables 2 and 3). 
Dessa uppgifter r emellertid inte fullstndiga och en skyldighet att tillhandahlla tillrckligt detaljerade uppgifter trdde inte i kraft frrn vid ingngen av EUGFJ-r 2002.
C 98/6 EN Official Journal of the European Union Table 2 Table showing extent of prefinancing of beef in the Member States audited MemberState Refundspaid Percentageprefinanced Averagetimeunderprefinancing (EUR) aspertheCourtŐssample 24.4.2003 Denmark Germany Spain France Ireland Italy Netherlands 10 281 015 113 439 015 14 945 513 47 020 119 294 632 062 32 763 912 56 455 398 569 537 034 25 54 days 31 39 days 44 25 days 60 12 days 82 74 days 70 38 days 22 36 days 61 Total NB: No beef was exported from the United Kingdom. 
C 98/6 SV Europeiska unionens officiella tidning 24.4.2003 Medlemsstat Danmark Tyskland Spanien Frankrike Irland Italien Nederlnderna Utbetalda bidrag (euro) 10 281 015 113 439 015 14 945 513 47 020 119 294 632 062 32 763 912 56 455 398 569 537 034 Frfinansierade (%) 25 31 44 60 82 70 22 61 Genomsnittlig tid under frfinansiering enligt revisionsrttens urval 54 dagar 39 dagar 25 dagar 12 dagar 74 dagar 38 dagar 36 dagar Tabell 2 Frfinansieringen av ntktt i de granskade medlemsstaterna Totalt ANM.: Inget ntktt exporterades frn Frenade kungariket.
Source: Paying agencies for the EAGGF year 1999. 
Klla: Utbetalningsstllena fr EUGFJ-r 1999.
Table 3 Table showing extent of prefinancing of cereals in the Member States audited MemberState Refundspaid Percentageprefinanced Averagetimeunderprefinancing (EUR) aspertheCourtŐssample Denmark Germany Spain France Italy Netherlands United Kingdom Total 37 619 784 120 038 104 35 401 709 389 885 096 52 196 669 38 084 267 86 282 834 759 508 463 15 118 days 18 61 days 10 58 days 6 59 days 19 61 days 37(1) 38 days 1 Only one export in year 11 Ń (1) The data received from the Dutch paying agency for cereals and processed products (HPA) were found to contain errors, therefore the accuracy of this figure cannot be guaranteed. 
Tabell 3 Frfinansieringen av spannml i de granskade medlemsstaterna Medlemsstat Danmark Tyskland Spanien Frankrike Italien Nederlnderna Frenade kungariket Utbetalda bidrag (euro) 37 619 784 120 038 104 35 401 709 389 885 096 52 196 669 38 084 267 86 282 834 759 508 463 Frfinansierade (%) 15 18 10 6 19 37(1) 1 11 Genomsnittlig tid under frfinansiering enligt revisionsrttens urval 118 dagar 61 dagar 58 dagar 59 dagar 61 dagar 38 dagar Endast en export under ret Ń Totalt (1) Uppgifternafrndetnederlndskautbetalningsstlletfrspannmlochbearbetadeprodukter(HPA)befannsvarabehftademedfel,varfr exaktheten fr denna siffra inte kan garanteras.
NB: Cereals exports from Ireland were not audited. 
ANM.: Spannmlsexporten frn Irland granskades inte.
24.4.2003 EN Official Journal of the European Union C 98/7 A complex system of administration and control 14. 
24.4.2003 SV Europeiska unionens officiella tidning C 98/7 Ett komplext system fr administration och kontroll 14.
Export refunds in general are complex, the legislation is detailed, the paperwork onerous. 
Exportbidrag r i allmnhet komplexa, lagstiftningen r detaljerad och pappersarbetet betungande.
Because of the amounts of money and the risks involved, the physical and documentary checks need to be thorough. 
P grund av de stora summor och de risker som r involverade mste de fysiska kontrollerna och kontrollerna av bokfringsmaterial vara noggranna.
Previous work done by the Court of Auditors has shown the export refund system in general to be a high risk area (1). 
Revisionsrttens tidigare arbete har visat att exportbidragssystemet i allmnhet r ett hgriskomrde (1).
Concerning the extracts from previous CourtŐs reports set out in the box, the Commission at the time undertook to take corrective action where this was not already in progress. 
Nr det gller utdragen ur revisionsrttens tidigare rapporter i rutan, tog sig kommissionen att vidta korrigerande tgrder i de fall den inte redan hade gjort detta.
Prefinancing adds a further layer of complexity to the export refund system since it requires customs controls to be carried out while the goods are stored or processed in the period prior to export (see paragraphs 1 and 2 of the Annex). 
Frfinansieringen kar exportbidragssy-stemets komplexitet ytterligare, eftersom den krver att tullkontroller utfrs medan varorna hlls i lager eller bearbetas under den period som fregr exporten (se punkterna 1 och 2 i bilagan).
Extracts from previous Court reports on export refunds in general. (i) The suspected irregularities identified in this report involve more than 100 million euro. 
Utdrag ur revisionsrttens tidigare rapporter om exportbidrag i allmnhet i.
(Special Report No 7/2001, paragraph 90). (ii) Control of payments by national authorities provides insufficient safeguard against exploitation of the complex export refund system by fraudulent operators. 
De misstnkta oegentligheter som framkommit i denna rapport gller mer n 100 miljoner euro (Srskild rapport nr 7/2001, punkt 90). ii.
(Special Report No 2/90, paragraph 4.7(c)). (iii) The low level of irregularity detection by physical control can be read in different ways. 
Kontroll av nationella myndigheters utbetalningar ger ett otillrckligt skydd mot att ohederliga operatrer utnyttjar det komplexa exportbidragssystemet (Srskild rapport nr 2/90, punkt 4.7 c). iii.
It could imply that, generally speaking, operators do comply with Community legislation or that the controls are an effective deterrent. Conversely, it could also suggest that physical checks are inadequately targeted or executed and, as a result, ineffective. 
Det kan innebra att aktrerna i allmnhet fljer gemenskapslagstiftningen eller att kontrollerna har effektiv avskrckande effekt.  andra sidan skulle det ocks kunna antyda att de fysiska kontrollerna styrs eller genomfrs p otillrcklig stt och drfr r ineffektiva.
The CommissionŐs findings on the adequacy of Member StatesŐ checks and the findings of this report in respect of targeting of checks, all point to the latter (Special Report No 20/98, paragraph 3.28). 
Antalet oriktigheter i samband med exportbidrag vilka pvisats p andra stt, kommissionens slutsatser nr det gller tillrckligheten hos medlemsstaternas kontroller och denna rapports slutsatser vad gller styrningen av kontrollerna, allt detta tyder p det senare. (Srskild rapport nr 20/98, punkt 3.28).
The regulatory framework is not clear 15. 
Lagstiftningsramen r inte tydlig 15.
The provisions are contained in several different pieces of legislation often with a particular check not specified but being by reference to other regimes (notably inward processing and warehousing). 
Bestmmelserna ingr i flera olika freskrifter dr en srskild kontroll ofta inte specificeras, utan det grs endast en hnvisning till andra system (framfr allt aktiv frdling och frvaring i tullager).
The CommissionŐs administration of the scheme has also been marked by a lack of coordination between DG AGRI and DG TAXUD on the common interpretation of provisions relating to prefinancing. 
Kommissionens frvaltning av systemet har allts pverkats av avsaknad av samordning mellan GD AGRI och GD TAXUD om den gemensamma tolkningen av frfinansieringsbestmmelser.
Despite the fact that specific articles were introduced into a redrafted regulation by the Commission (2) in 1999 to clarify the control arrangements, the legislative framework for the carrying out of checks on prefinanced refunds still fails to specify the number, scope and timing of these checks. 
Trots att kommissionen infrde srskilda artiklar i en omarbetad frordning (2) 1999 fr att gra kontrollfrfarandena klarare, redogr lagstiftningsramen fr genomfrande av kontroller fortfarande inte fr antalet, omfattningen och tidpunkten betrffande dessa kontroller.
Member States customs services are required to check physically 5 % of all export refund consignments at the time the export declaration is presented (3). 
Medlemsstaternas tullmyndigheter skall genomfra fysiska kontroller av 5 % av alla varupartier som fr exportbidrag nr exportdeklarationen lggs fram (3).
If Member States carry out intake checks, they may be counted towards the 5 % requirement provided that there are also physical checks during the period the goods are in pre-financing control, checks on the accounting and checks on exit. 
Om medlemsstaterna genomfr intagskontroller kan de rknas som en del av kontrollkravet p 5 % frutsatt att det ven frekommer fysiska kontroller under den tid varorna omfattas av frfinansiering, rkenskapskontroller och utfrselkontroller.
It is not surprising therefore that wide differences were found both between Member States and within a Member State (Denmark, France, Italy) in the type and depth of controls carried out on prefinanced exports. 
Det r drfr inte frvnande att betydande skillnader bde mellan och inom medlemsstater (Danmark, Frankrike, Italien) uppdagades vad gller typen och omfattningen av kontrollerna av frfinansierad export.
In certain Member States (Germany, France) prefinancing transactions are given a higher risk and are checked more frequently. 
I vissa medlemsstater (Tyskland, Frankrike) ges frfinansieringstransaktioner en hgre risk och kontrolleras oftare.
In some Member States all of the checks itemised at paragraph 17 above were carried out, in others either an unspecified number of checks were made or there were simply no checks except at exit (see Table 4). 
I vissa medlemsstater utfrdes alla de kontroller som upprknas i punkt 17, i andra utfrdes antingen ett ospecificerat antal kontroller eller enbart utfrselkontroller (se tabell 4).
Certain practices have been penalised by the Commission clearance-of-accounts unit or effectively outlawed by written opinion of the Commission division responsible for the management of a particular market. 
Viss praxis har bestraffats av kommissionens enhet fr godknnande av rkenskaper eller frklarats lagstridig genom ett skriftligt meddelande frn den avdelning vid kommissionen som ansvarar fr frvaltningen av en viss marknad.
An example of this is the practice seen in the case of common storage of bulk products. 
Ett exempel p detta r praxis i frga om gemensam lagring av bulkvaror.
C 98/8 EN Official Journal of the European Union 24.4.2003 Table 4 Table to show rate of specific checks carried out on prefinanced refund transactions in the Member States (in %) MemberState Intakechecks Duringstorage Exitchecks checks Processing causes further complication 22. 
C 98/8 SV Europeiska unionens officiella tidning 24.4.2003 Tabell 4 Srskilda kontroller av frfinansierade bidragstransaktioner i medlemsstaterna Bearbetning orsakar ytterligare komplikationer 22.
Wherebasicproductsareprocessedwhilstunderprefi-nancing (grain into flour, beef into tinned beef, etc.) the quantity of the processed product on which the refund is based is calculated on theoretical yields applied to the basic products. 
Om basprodukter bearbetas medan de omfattas av frfinansiering (sd till mjl, ntktt till ntkttskonserver osv.) berknas den bearbetade produktens kvantitet p vilken bidraget baseras med utgngspunkt i en teoretisk avkastning som tillmpas p basprodukterna.
Theoretical yields are provided for either by legislation (cereals) or by the requirement to place a quantity of the basic product under customs control sufficient to manufacture the declared quantity of processed product (beef conserves). 
Teoretiska avkastningar faststlls antingen genom lagstiftning (spannml) eller genom kravet p att den mngd basprodukt som krvs fr att tillverka den deklarerade mngden bearbetad produkt placeras under tullkontroll (kttkonserver).
The theoretical yields applied are those laid down for inward processing and they include yields for by-products in order to ensure that all products manufactured under the IPR arrangements are either re-exported or duty is paid. 
De teoretiska avkastningar som tillmpas r de som faststllts fr aktiv frdling och de omfattar avkastningar fr biprodukter fr att skerstlla att alla produkter som tillverkats inom ramen fr aktiv frdling antingen terexporteras eller blir freml fr tull.
For example when wheat is processed into flour, bran is produced as a by-product. 
Till exempel nr vete bearbetas till mjl uppstr kli som biprodukt.
The by-products are of no direct financial importance for prefinancing as refunds are paid only for the main product exported andtheby-productsremaininfreecirculationintheEU(seealso paragraph 7 of the Annex in respect of cereals in Germany). 
Biprodukterna har ingen direkt finansiell betydelse fr frfinansieringen, eftersom bidrag betalas endast fr den exporterade huvudprodukten och biprodukterna frblir i fri omsttning i EU (se ven punkt 7 i bilagan vad gller spannml i Tyskland).
Without exception it was found that the records held in respect of the regulations were an exact reflection of the customs declarations and the yields achieved matched exactly the theoretical yields laid down. 
Utan undantag uppdagades det att den bokfring som frdes p grundval av frordningarna exakt terspeglade tulldeklarationerna och att de avkastningar som uppntts exakt tergav de teoretiska avkastningar som faststllts.
These records, drawn up solely to facilitate customs control, were in fact a virtual set of stock accounts that did not match the reality of processes that vary in yield depending on a range of outside factors. 
Denna bokfring, som upprttats endast i avsikt att underltta tullkontrollen, utgjorde i sjlva verket en virtuell lagerbokfring som inte terspeglade verkligheten i frfarandena, som varierar i frga om avkastning beroende p en rad externa faktorer.
Where possible, attempts were made to reconcile these records to the commercial accounts and stock records of the companies concerned. 
I mn av mjlighet frskte man avstmma bokfringen med de berrda bolagens kommersiella rkenskaper och lagerbokfring.
The result being that variations were found, with more or less of the basic product being required to achieve the required quantity for export than was declared (see also paragraph 6 of the Annex). 
Resultatet var att man fann variationer dr mer eller mindre av basprodukten behvdes fr att man skulle uppn den erfordrade kvantiteten fr export som deklarerats (se ven punkt 6 i bilagan).
The accounting records used for control purposes in respect of processing under prefinancing did not reflect reality and did not allow the requirements of the regulation to be checked properly. 
Denna bokfring, som anvndes i kontrollsyfte vad gller bearbetning under frfinansieringen, terspeglade inte verkligheten och gjorde det inte mjligt att ordentligt kontrollera kraven i frordningen.
The keeping of a separate set of ÔvirtualŐ stock accounts specificallyforcustomscontrolwasnottheintentionofthepre-financing legislation. 
Det var inte avsikten med frfinansieringsbestm-melserna att det skulle fras en separat virtuell lagerbokfring.
The result is a waste of time and money for the parties concerned as no reliance can be placed on checks carried out on records that do not reflect reality. 
Resultatet r slseri med tid och pengar fr de berrda parterna eftersom man inte kan frlita sig p kontroller som utfrts med utgngspunkt i uppgifter som inte terspeglar verkligheten.
Denmark 2 (since mid-1999) Germany 100 Spain 0 France 5 Ireland 5 Italy 100 Netherlands 2 United Kingdom No percentage specified No percentage specified 0 0 5 2 5 5 5 5 5 (1) At least one exit checked per prefinancing payment declaration. 
Medlemsstat Danmark Intagskontroller 2 (sedan mitten av 1999) Kontroller under lagring Ingen specificerad % 0 0 5 2 Ingen (%) Utfrsel-kontroller 5 5 5 5 5 5 (1) Tyskland 100 Spanien 0 Frankrike 5 Irland 5 Italien 100 Nederlnderna 2 Frenade kunga-Ingen riket specificerad specificerad 15 Ingen 5 specificerad (1) Minst en utfrsel kontrolleras per betalningsdeklaration fr frfinansiering.
NB: The exit checks are those made under Regulation (EEC) No 386/90 covering all export declarations and are given as a minimum. 
ANM.: Utfrselkontrollerna r de som grs i enlighet med frordning (EEG) nr 386/ 90 fr alla exportdeklarationer och anges som minimum.
In some Member States there is a customs presence at every exit from prefinancing (e.g. Germany); in other MemberStatesparticularcustomsofficesincreasetheratesofcheckaccording to local risk analyses. 
I vissa medlemsstater (t. ex. Tyskland) r tullen nrvarande vid all utfrsel frn frfinansiering, i andra medlemsstater kar enskilda tullkontor kontrollgraden i enlighet med lokala riskanalyser.
Source:MemberStates. 
Klla: Medlemsstaterna.
Common storage is a practice whereby goods under pre-financing are stored together physically with those from different customs regimes. 
Gemensam lagring r en praxis dr varor som omfattas av frfinansiering fysiskt lagras tillsammans med varor som lyder under andra tullordningar.