natgillin/translations-raw huggingface dataset:
Interest rate rebates and guarantee fee subsidies
procjenu učinkovitosti i djelotvornosti sustava unutarnje kontrole i revizije koji se primjenjuju na svaku operaciju izvršenja proračuna.
Interest rate rebates and guarantee fee subsidies shall be provided in accordance with Title X where they are combined in a single measure with financial instruments.
Unutarnji revizor obavlja svoje dužnosti u vezi sa svim aktivnostima i službama dotične institucije Unije.
Where interest rate rebates and guarantee fee subsidies are not combined in a single measure with financial instruments they may be provided in accordance with Title VI or VIII.
Unutarnji revizor mora imati potpun i neograničen pristup svim informacijama potrebnima za izvršenje njegovih dužnosti, prema potrebi i na licu mjesta, uključujući u državama članicama i u trećim zemljama.
Early-detection and exclusion system
Unutarnji revizor dužan je uzeti u obzir godišnje izvješće dužnosnikâ za ovjeravanje i sve druge utvrđene informacije.
Article 135
Unutarnji revizor izvješćuje dotičnu instituciju Unije o svojim nalazima i preporukama.
Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties
Dotična institucija Unije osigurava poduzimanje mjera na temelju preporuka koje proizlaze iz revizija.
In order to protect the financial interests of the Union, the Commission shall set up and operate an early-detection and exclusion system.
Svaka institucija Unije razmatra jesu li preporuke dane u izvješćima unutarnjeg revizora prikladne za razmjenu najboljih praksi s drugim institucijama Unije.
The purpose of such a system shall be to facilitate:
Unutarnji revizor podnosi dotičnoj instituciji Unije godišnje izvješće o unutarnjoj reviziji u kojem se navodi broj i vrsta provedenih unutarnjih revizija, glavne izdane preporuke i djelovanja poduzeta na temelju tih preporuka.
the early detection of persons or entities referred to in paragraph 2, which pose a risk to the financial interests of the Union;
U tom se godišnjem izvješću o unutarnjoj reviziji navode svi sistemski problemi koje je utvrdilo povjerenstvo uspostavljeno na temelju članka 143., ako izdaje mišljenje iz članka 93.
the exclusion of persons or entities referred to in paragraph 2, which are in one of the exclusion situations referred to in Article 136(1);
Unutarnji revizor se prilikom sastavljanja izvješća posebno usredotočuje na opće poštovanje načela dobrog financijskog upravljanja i uspješnosti te osigurava poduzimanje odgovarajućih mjera s ciljem kontinuiranog poboljšavanja i osnaživanja njihove primjene.
the imposition of a financial penalty on a recipient pursuant to Article 138.
Komisija svake godine u okviru postupka davanja razrješnice i u skladu s člankom 319.
The early-detection and exclusion system shall apply to:
UFEU-a na zahtjev prosljeđuje svoje godišnje izvješće o unutarnjoj reviziji uz dužno poštovanje zahtjevâ u pogledu povjerljivosti.
participants and recipients;
Svaka institucija Unije daje kontaktne podatke svojeg unutarnjeg revizora svakoj fizičkoj ili pravnoj osobi koja sudjeluje u operacijama rashoda kako bi mu se ta osoba mogla obratiti na povjerljiv način.
entities on whose capacity the candidate or tenderer intends to rely or subcontractors of a contractor;
Svaka institucija Unije svake godine sastavlja izvješće sa sažetkom u kojem su navedeni broj i vrsta provedenih unutarnjih revizija, sažetak izdanih preporuka i mjera poduzetih na temelju tih preporuka i prosljeđuje ga Europskom parlamentu i Vijeću, kako je propisano u članku 247.
any person or entity receiving Union funds where the budget is implemented pursuant to point (c) of the first subparagraph of Article 62(1) and to Article 154(4) on the basis of information notified in accordance with Article 155(6);
Izvješća i nalazi unutarnjeg revizora, kao i izvješće dotične institucije Unije, dostupni su javnosti tek nakon što unutarnji revizor potvrdi mjere poduzete za njihovu provedbu.
any person or entity receiving Union funds under financial instruments exceptionally implemented in accordance with point (a) of the first subparagraph of Article 62(1);
Svaka institucija Unije svojem unutarnjem revizoru osigurava potrebne resurse kako bi mogao pravilno obavljati funkciju unutarnje revizije i dokument koji sadržava detaljan opis zadaća, prava i obveza unutarnjeg revizora.
participants or recipients on which entities implementing the budget in accordance with Article 63 have provided information, as transmitted by Member States in accordance with sector-specific rules, in accordance with point (d) of Article 142(2);
Članak 119.
sponsors as referred to in Article 26.
Program rada unutarnjeg revizora
The decision to register information concerning an early detection of the risks referred to in point (a) of the second subparagraph of paragraph 1 of this Article, to exclude persons or entities referred to in paragraph 2 and/or to impose a financial penalty on a recipient shall be taken by the authorising officer responsible.
Unutarnji revizor donosi program rada te ga podnosi dotičnoj instituciji Unije.
Information related to such decisions shall be registered in the database referred to in Article 142(1).
Svaka institucija Unije može od svojeg unutarnjeg revizora zatražiti provođenje revizija koje nisu uključene u program rada iz stavka 1.
Where such decisions are taken on the basis of Article 136(4), the information registered in the database shall include the information concerning the persons referred to in that paragraph.
Članak 120.
The decision to exclude persons or entities referred to in paragraph 2 of this Article or to impose financial penalties on a recipient shall be based on a final judgment or, in the exclusion situations referred to in Article 136(1), on a final administrative decision, or on a preliminary classification in law by the panel referred to in Article 143 in the situations referred to in Article 136(2) in order to ensure a centralised assessment of those situations.
Neovisnost unutarnjeg revizora
In the cases referred to in Article 141(1), the authorising officer responsible shall reject a participant from a given award procedure.
Unutarnji revizor potpuno je neovisan u izvršenju svojih revizorskih zadaća.
Without prejudice to Article 136(5), the authorising officer responsible may take a decision to exclude a participant or recipient and/or to impose a financial penalty on a recipient and a decision to publish the related information, on the basis of a preliminary classification as referred to in Article 136(2), only after having obtained a recommendation of the panel referred to in Article 143.
Dotična institucija Unije utvrđuje posebna pravila koja se primjenjuju na unutarnjeg revizora i kojima se jamči potpuna neovisnost unutarnjeg revizora u obavljanju njegovih dužnosti i utvrđuje njegova odgovornost.
Article 136
Unutarnjem revizoru ne smiju se davati nikakve upute niti ga se smije na bilo koji način ograničavati u obavljanju dužnosti koje su mu na temelju njegova imenovanja dodijeljene u skladu s ovom Uredbom.
Exclusion criteria and decisions on exclusions
Ako je unutarnji revizor član osoblja, on mora potpuno neovisno obavljati svoje isključive revizorske funkcije i preuzimati odgovornost kako je utvrđeno u Pravilniku o osoblju.
The authorising officer responsible shall exclude a person or entity referred to in Article 135(2) from participating in award procedures governed by this Regulation or from being selected for implementing Union funds where that person or entity is in one or more of the following exclusion situations:
Članak 121.
the person or entity is bankrupt, subject to insolvency or winding-up procedures, its assets are being administered by a liquidator or by a court, it is in an arrangement with creditors, its business activities are suspended, or it is in any analogous situation arising from a similar procedure provided for under Union or national law;
Odgovornost unutarnjeg revizora
it has been established by a final judgment or a final administrative decision that the person or entity is in breach of its obligations relating to the payment of taxes or social security contributions in accordance with the applicable law;
Svojeg unutarnjeg revizora, koji je član osoblja, na odgovornost za njegove radnje može pozvati samo institucija Unije, postupajući u skladu s ovim člankom.
it has been established by a final judgment or a final administrative decision that the person or entity is guilty of grave professional misconduct by having violated applicable laws or regulations or ethical standards of the profession to which the person or entity belongs, or by having engaged in any wrongful conduct which has an impact on its professional credibility where such conduct denotes wrongful intent or gross negligence, including, in particular, any of the following:
Svaka institucija Unije donosi obrazloženu odluku o otvaranju istrage.
fraudulently or negligently misrepresenting information required for the verification of the absence of grounds for exclusion or the fulfilment of eligibility or selection criteria or in the implementation of the legal commitment;
Ta se odluka priopćava zainteresiranoj strani.
entering into agreement with other persons or entities with the aim of distorting competition;
Dotična institucija Unije može, pod svojom izravnom odgovornošću, zadužiti za istragu jednog ili više dužnosnika istog ili višeg razreda od dotičnog člana osoblja.
violating intellectual property rights;
Tijekom istrage saslušava se zainteresirana strana.
attempting to influence the decision-making of the authorising officer responsible during the award procedure;
Izvješće o istrazi priopćava se zainteresiranoj strani, koju zatim saslušava dotična institucija Unije o predmetu tog izvješća.
attempting to obtain confidential information that may confer upon it undue advantages in the award procedure;
Na temelju izvješća i saslušanja, dotična institucija Unije donosi obrazloženu odluku kojom se okončava postupak ili obrazloženu odluku u skladu s člancima 22. i 86.
it has been established by a final judgment that the person or entity is guilty of any of the following:
Pravilnika o osoblju te Prilogom IX. tom pravilniku.
fraud, within the meaning of Article 3 of Directive (EU) 2017/1371 of the European Parliament and of the Council and Article 1 of the Convention on the protection of the European Communities’ financial interests, drawn up by the Council Act of 26 July 1995;
Odluke kojima se izriču stegovne mjere ili financijske sankcije dostavljaju se zainteresiranoj strani i, u svrhe informiranja, priopćavaju drugim institucijama Unije i Revizorskom sudu.
corruption, as defined in Article 4(2) of Directive (EU) 2017/1371 or active corruption within the meaning of Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, drawn up by the Council Act of 26 May 1997, or conduct referred to in Article 2(1) of Council Framework Decision 2003/568/JHA, or corruption as defined in other applicable laws;
U vezi s takvim odlukama zainteresirana strana može, u skladu s Pravilnikom o osoblju, pokrenuti postupak pred Sudom Europske unije.
conduct related to a criminal organisation as referred to in Article 2 of Council Framework Decision 2008/841/JHA;
Članak 122.
money laundering or terrorist financing within the meaning of Article 1(3), (4) and (5) of Directive (EU) 2015/849 of the European Parliament and of the Council;
Postupak pred Sudom Europske unije
terrorist offences or offences linked to terrorist activities, as defined in Articles 1 and 3 of Council Framework Decision 2002/475/JHA, respectively, or inciting, aiding, abetting or attempting to commit such offences, as referred to in Article 4 of that Decision;
Ne dovodeći u pitanje sredstva dopuštena Pravilnikom o osoblju, unutarnji revizor može pokrenuti postupak izravno pred Sudom Europske unije u vezi s bilo kojom radnjom koja se odnosi na obavljanje njegovih dužnosti unutarnjeg revizora.
child labour or other offences concerning trafficking in human beings as referred to in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council;
On takav postupak mora pokrenuti u roku od tri mjeseca koji počinje teći od kalendarskog dana njegova saznanja o dotičnoj radnji.
the person or entity has shown significant deficiencies in complying with main obligations in the implementation of a legal commitment financed by the budget which has:
Istrage i saslušanja u takvom postupku provode se u skladu s člankom 91. stavkom 5.
led to the early termination of a legal commitment;
Pravilnika o osoblju.
led to the application of liquidated damages or other contractual penalties; or
Članak 123.
been discovered by an authorising officer, OLAF or the Court of Auditors following checks, audits or investigations;
Odbori za praćenje tijeka unutarnje revizije
it has been established by a final judgment or final administrative decision that the person or entity has committed an irregularity within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95;
Svaka institucija Unije uspostavlja odbor za praćenje tijeka unutarnje revizije zadužen za osiguravanje neovisnosti unutarnjeg revizora, praćenje kvalitete unutarnjih revizija i propisno uzimanje u obzir i primjenu u njezinim službama preporuka danih u okviru unutarnje i vanjske revizije.
it has been established by a final judgment or final administrative decision that the person or entity has created an entity in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the jurisdiction of its registered office, central administration or principal place of business;
Svaka institucija Unije odlučuje o sastavu odbora za praćenje tijeka unutarnje revizije pri čemu se uzima u obzir njezina organizacijska samostalnost i važnost savjeta neovisnih stručnjaka.
it has been established by a final judgment or final administrative decision that an entity has been created with the intent referred to in point (g).
GLAVA V.
In the absence of a final judgment or, where applicable, a final administrative decision in the cases referred to in points (c), (d), (f), (g) and (h) of paragraph 1 of this Article, or in the case referred to in point (e) of paragraph 1 of this Article, the authorising officer responsible shall exclude a person or entity referred to in Article 135(2) on the basis of a preliminary classification in law of a conduct as referred to in those points, having regard to established facts or other findings contained in the recommendation of the panel referred to in Article 143.
ZAJEDNIČKA PRAVILA
The preliminary classification referred to in the first subparagraph of this paragraph does not prejudge the assessment of the conduct of the person or entity referred to in Article 135(2) concerned by the competent authorities of Member States under national law.
Pravila koja se primjenjuju na izravno, neizravno i podijeljeno upravljanje
The authorising officer responsible shall review his or her decision to exclude the person or entity referred to in Article 135(2) and/or to impose a financial penalty on a recipient without delay following the notification of a final judgment or a final administrative decision.
Članak 124.
In cases where the final judgment or the final administrative decision does not set the duration of the exclusion, the authorising officer responsible shall set that duration on the basis of established facts and findings and having regard to the recommendation of the panel referred to in Article 143.
Uz iznimku članka 138., upućivanja na pravne obveze iz ove glave tumače se kao upućivanja na pravne obveze, okvirne ugovore i okvirne sporazume o financijskom partnerstvu.
Where such final judgment or final administrative decision holds that the person or entity referred to in Article 135(2) is not guilty of the conduct subject to a preliminary classification in law, on the basis of which that person or entity has been excluded, the authorising officer responsible shall, without delay, bring an end to that exclusion and/or reimburse, as appropriate, any financial penalty imposed.
Članak 125.
The facts and findings referred to in the first subparagraph shall include, in particular:
Oblici doprinosa Unije
facts established in the context of audits or investigations carried out by EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, the Court of Auditors, OLAF or the internal auditor, or any other check, audit or control performed under the responsibility of the authorising officer;
Doprinosi Unije u okviru izravnog, podijeljenog i neizravnog upravljanja doprinose postizanju utvrđenih ciljeva i rezultata politika Unije i mogu imati bilo koji od sljedećih oblika:
non-final administrative decisions which may include disciplinary measures taken by the competent supervisory body responsible for the verification of the application of standards of professional ethics;
financiranje koje nije povezano s troškovima relevantnih operacija, a temelji se na:
facts referred to in decisions of persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1);
i. ispunjavanju uvjeta utvrđenih u sektorskim pravilima ili odlukama Komisije; ili
information transmitted in accordance with point (d) of Article 142(2) by entities implementing Union funds pursuant to point (b) of the first subparagraph of Article 62(1);
postizanju rezultata, koji se mjere s obzirom na prethodno zadane ključne etape ili na temelju pokazatelja uspješnosti;
decisions of the Commission relating to the infringement of Union competition law or of a national competent authority relating to the infringement of Union or national competition law.
naknade za stvarno nastale prihvatljive troškove;
Any decision of the authorising officer responsible taken under Articles 135 to 142 or, where applicable, any recommendation of the panel referred to in Article 143, shall be made in compliance with the principle of proportionality, in particular taking into account:
jedinični troškovi, koji obuhvaćaju sve ili određene posebne kategorije prihvatljivih troškova koje su unaprijed jasno utvrđene upućivanjem na iznos po jedinici;
the seriousness of the situation, including the impact on the financial interests and image of the Union;
jednokratni iznosi, koji općenito obuhvaćaju sve ili određene posebne kategorije prihvatljivih troškova koje su unaprijed jasno utvrđene;
the time which has elapsed since the relevant conduct;
financiranje uz primjenu paušalne stope, koje obuhvaća posebne kategorije prihvatljivih troškova koje su unaprijed jasno utvrđene primjenom postotka;
the duration of the conduct and its recurrence;
kombinacija oblika iz točaka od (a) do (e).
whether the conduct was intentional or the degree of negligence shown;
Doprinosi Unije iz prvog podstavka točke (a) ovog stavka utvrđuju se, u okviru izravnog i neizravnog upravljanja, u skladu s člankom 181., sektorskim pravilima ili odlukom Komisije, a u okviru podijeljenog upravljanja, u skladu sa sektorskim pravilima.
in the cases referred to in point (b) of paragraph 1, whether a limited amount is at stake;
Doprinosi Unije iz prvog podstavka točaka(c), (d) i (e) ovog stavka utvrđuju se, u okviru izravnog i neizravnog upravljanja, u skladu s člankom 181. ili sektorskim pravilima, a u okviru podijeljenog upravljanja u skladu sa sektorskim pravilima.
any other mitigating circumstances, such as:
Pri određivanju prikladnog oblika doprinosa, u najvećoj se mogućoj mjeri uzimaju u obzir interesi potencijalnih primatelja i računovodstvene metode.
the degree of collaboration of the person or entity referred to in Article 135(2) concerned with the relevant competent authority and the contribution of that person or entity to the investigation as recognised by the authorising officer responsible; or
Odgovorni dužnosnik za ovjeravanje u godišnjem izvješću o radu iz članka 74. stavka 9. izvješćuje o financiranju koje nije povezano s troškovima na temelju ovoga članka stavka 1. prvog podstavka točaka (a) i (f).
the disclosure of the exclusion situation by means of a declaration as referred to in Article 137(1).
Članak 126.
The authorising officer responsible shall exclude a person or entity referred to in Article 135(2) where:
Međusobno oslanjanje na ocjene
a natural or legal person who is a member of the administrative, management or supervisory body of the person or entity referred to in Article 135(2), or who has powers of representation, decision or control with regard to that person or entity, is in one or more of the situations referred to in points (c) to (h) of paragraph 1 of this Article;
Komisija se može u potpunosti ili djelomično oslanjati na ocjene koje je provela sama ili koje su proveli drugi subjekti, uključujući donatore, ako su takve ocjene provedene u pogledu usklađenosti s jednakovrijednim uvjetima utvrđenima u ovoj Uredbi za primjenjivi način izvršenja.
a natural or legal person that assumes unlimited liability for the debts of the person or entity referred to in Article 135(2) is in one or more of the situations referred to in point (a) or (b) of paragraph 1 of this Article;
U tu svrhu, Komisija promiče priznavanje međunarodno prihvaćenih standarda ili međunarodnih najboljih praksi.
a natural person who is essential for the award or for the implementation of the legal commitment is in one or more of the situations referred to in points (c) to (h) of paragraph 1.
Članak 127.
In the cases referred to in paragraph 2 of this Article, the authorising officer responsible may exclude a person or entity referred to in Article 135(2) provisionally without the prior recommendation of the panel referred to in Article 143, where their participation in an award procedure or their selection for implementing Union funds would constitute a serious and imminent threat to the financial interests of the Union.
Međusobno oslanjanje na revizije
In such cases, the authorising officer responsible shall immediately refer the case to the panel referred to in Article 143 and shall take a final decision no later than 14 days after having received the recommendation of the panel.
Ne dovodeći u pitanje postojeće mogućnosti za provođenje dodatnih revizija, ako je neovisni revizor proveo reviziju financijskih izvještaja i izvješća u kojima je opisana uporaba doprinosa Unije i koja se temelji na međunarodno prihvaćenim revizijskim standardima kojima se osigurava razumno jamstvo, ta je revizija osnova za opće jamstvo, kako je detaljnije navedeno, ako je to primjereno, u sektorskim pravilima, pod uvjetom da postoje dostatni dokazi o neovisnosti i stručnosti revizora.
The authorising officer responsible, having regard, where applicable, to the recommendation of the panel referred to in Article 143, shall not exclude a person or entity referred to in Article 135(2) from participating in an award procedure or from being selected for implementing Union funds where:
U tu se svrhu izvješće neovisnog revizora i s njime povezana revizijska dokumentacija na zahtjev stavljaju na raspolaganje Europskom parlamentu, Komisiji, Revizorskom sudu i revizijskim tijelima država članica.
the person or entity has taken remedial measures as specified in paragraph 7 of this Article, to an extent that is sufficient to demonstrate its reliability.
Članak 128.
This point shall not apply in the case referred to in point (d) of paragraph 1 of this Article;
Uporaba već dostupnih informacija
it is indispensable to ensure the continuity of service, for a limited duration and pending the adoption of remedial measures specified in paragraph 7 of this Article;
Kako bi se izbjegla situacija u kojoj se od osoba i subjekata koji primaju sredstva Unije više puta traže iste informacije, informacije koje su već dostupne institucijama Unije, upravljačkim tijelima ili drugim tijelima i subjektima koji izvršavaju proračun upotrebljavaju se u što većoj mogućoj mjeri.
such an exclusion would be disproportionate on the basis of the criteria referred to in paragraph 3 of this Article.
Članak 129.