natgillin/translations-raw huggingface dataset:
In the Manual on Government Deficit and Debt - ESA 2010 in Chapter VI Leases, licenses and concessions - Eurostat (2014) explains the statistical treatment of concessions and PPPs, distinguishing them according to the risk of demand, i.e., changes in the volume and price of delivered public services. 
U Priručniku za javni dug i deficit - ESA 2010 u poglavlju VI Lizing, licence i koncesije - Eurostat (2014) objašnjava statistički tretman koncesija i JPP-a, razlikujući ih prema kriteriju rizika potražnje, tj. promjenama u obujmu i cijeni isporučene javne usluge.
A concession is a long-term (typically 30 or more years) contractual relationship between the contracting authority (usually the body or the unit of central or local government) and a company from the private sector, which aims to manage the existing or newly constructed building and charge fees from final users (Eurostat 2014: 301). 
Koncesija je dugoročan (obično 30 i više godina) ugovorni odnos između javnog naručitelja (najčešće tijela ili jedinica središnje ili lokalne države) i poduzeća iz privatnog sektora kojem je cilj upravljati postojećom ili novoizgrađenom imovinom te naplaćivati prihode od krajnjih korisnika (Eurostat 2014: 301).
The concessionaire assumes the risk of demand for services and realizes the major part of its revenues from the sale of public services to final users. 
Koncesionar preuzima rizik potražnje za uslugama i glavni dio prihoda ostvaruje od prodaje javnih usluga krajnjim korisnicima.
ESA 2010 provides for standard concession contracts for infrastructure that can be exploited commercially. 
ESA 2010 predviđa standardne ugovore o koncesiji za infrastrukturne objekte koji se mogu komercijalno koristiti.
In these contracts, the company is (or several companies are) responsible for the total cost of the project - the building, operating and maintenance of the infrastructure. 
U takvim je ugovorima poduzeće (ili nekoliko poduzeća) odgovorno za ukupne troškove projekta - gradnju, poslovanje i održavanje infrastrukture.
The costs of using the services are usually borne by final users (households, businesses, etc.) who pay tolls or other fees to the concessionaire. 
Troškove korištenja takvih usluga uglavnom snose krajnji korisnici (kućanstva, poduzeća itd.) i koncesionaru za to plaćaju naknadu.
The concessionaire realizes most of its revenues from direct sales of goods and services and takes on several business risks (mainly the demand risk and the asset management risk). 
Koncesionar najveći dio prihoda ostvaruje izravnom prodajom dobara i usluga i od davatelja koncesije preuzima više poslovnih rizika (uglavnom rizik potražnje za uslugama i rizik sposobnosti upravljanja imovinom).
A PPP contract is a long-term contract between contracting authorities as public partners and companies from the private sector (performers) as private partners. 
Ugovor o JPP-u je dugoročan ugovor između javnih naručitelja kao javnih partnera i poduzeća iz privatnog sektora (izvršitelja) kao privatnih partnera.
The public partner aims at creating conditions for the provision of public services. 
Javnom je partneru cilj stvoriti uvjete za pružanje javne usluge.
The private partner will construct, reconstruct, maintain, finance and manage assets (for example, schools, hospitals, prisons, projects to improve energy efficiency, etc.) in order to provide to the public partner the necessary conditions for the provision of public services (treatment, education, security, lighting of public areas, etc.) at an agreed fee. 
Privatni partner će izgraditi, rekonstruirati, održavati, financirati i upravljati imovinom (primjerice, škole, bolnice, zatvori, projekti poboljšanja energetske učinkovitosti i slično) kako bi - uz ugovorenu naknadu - javnom partneru osigurao potrebne uvjete za pružanje javne usluge (liječenje, obrazovanje, sigurnost, osvjetljavanje javnih površina i slično).
The private partner, thereby, generates most of the revenue from fees paid out directly from the budget of the public partner. 
Privatni partner, pritom, pretežiti dio prihoda ostvaruje naplatom naknade izravno iz proračuna javnog partnera.
Although they are very similar by nature, Eurostat distinguishes concessions and PPPs according to the criteria of origin - in concessions, private partners generate most of their revenues in the market, as opposed to PPPs where the public partner predominantly remunerates private partners. 
Premda su po svojoj prirodi vrlo slični, Eurostat razlikuje koncesije i JPP prema kriteriju izvora - ukoliko privatni partner pretežiti dio prihoda ostvaruje na tržištu, riječ je o koncesijama, a ostvaruje li ga od javnog partnera, onda je to JPP.
3. CRITICAL DILEMMAS RELATE TO THE IMPACT OF ASSETS AND LIABILITIES ON THE GENERAL GOVERNMENT DEBT 
3. KLJUČNE SU DILEME VEZANE UZ UTJECAJ IMOVINE I OBVEZA NA DUG OPĆE DRŽAVE
Concessions and PPP can be seen as alternative models of financing public projects, because such projects are not recorded in the government's financial statements, but in the financial statements of private partners (for the government they are off-balance sheet). 
Koncesije i JPP mogu se promatrati kao alternativni modeli financiranja javnih projekata, jer se projekti ne evidentiraju u financijskim izvještajima države, nego u izvještajima privatnih partnera (za državu su oni izvan bilance).
Because of shortages of budget revenues and high budget deficits, the government finances capital investments through partnership with private entities, with the use of concessions and PPPs. 
Upravo zbog nedostatka proračunskih prihoda i visokih proračunskih deficita, država se odlučuje za financiranje kapitalnih investicija u suradnji s privatnim partnerima, korištenjem koncesija i JPP-a.
Therefore, in case of classifying the project on 
nekim se slučajevima može tretirati kao neizravno zaduživanje države.
balance sheet, the government's debt increases by the value of total assets of the project. 
Pritom se plaćanja po ugovoru tretiraju kao otplata kredita.
With the Manual on the European System of Accounts ESA 2010, as a part of the excessive deficit procedure (EDP), the European Commission strives to statistically determine in what conditions assets from PPP or concession contracts can be included in the coverage (on-balance sheet) of the public sector as a liability - imputed loan. 
Priručnikom o Europskom sustavu računa ESA2010, u sklopu procedure prekomjernog proračunskog deficita, Europska komisija nastoji statistički utvrditi u kojim se uvjetima imovina iz ugovora o JPP-u ili koncesijama može naći u obuhvatu (bilanci) javnog sektora na strani pasive kao pripisani (uračunati) kredit.
In the case of concessions and PPPs, the state is always the legal owner of the property or the infrastructure that is given in the concession or that is constructed within the PPP. 
U slučaju koncesija i JPP-a država je uvijek pravni vlasnik imovine ili infrastrukture koja se daje u koncesiju ili koja nastaje u okviru JPP-a.
The subject of the concession and PPP contract is the economic value of assets, which can be - over the period of the contract - statistically recorded in the balance sheet of the government (public partner) or the concessionaire (private partner). 
Predmet ugovora o koncesiji i JPP-u je ekonomska vrijednost imovine koja se u razdoblju trajanja ugovora može statistički evidentirati u bilanci države (javnog partnera) ili u bilanci koncesionara (privatnog partnera).
The economic value of the property and its statistical treatment on- or off-balance sheet of the government, as well as its impact on the budget deficit and debt is directly dependent on the content of the contract and contractual clauses. 
Ekonomska vrijednost imovine i njena evidencija u, ili izvan bilance države, kao i utjecaj na dug i proračunski deficit, izravno ovisi o sadržaju ugovora i ugovornih klauzula.
For example, the contract may contain provisions by which the government guarantees the borrowing of a private partner. 
Primjerice, ugovor može sadržavati i odredbe kojima država jamči zaduživanja privatnog partnera.
Sources of financing and provision of guarantees, as well as termination clauses in contracts, are often the key reasons for a decision on the classification of assets or liabilities on-balance sheet of the government and may result in the growth of the budget deficit and debt. 
Izvori financiranja i davanje jamstava kao i raskidne klauzule ugovora često su ključni razlozi za odluku o klasificiranju imovine, odnosno obveza, u bilanci države, te za posljedicu mogu imati rast duga i proračunskog deficita.
The fact that the contracting authority has entered into a PPP and/or concession contract does not necessarily mean that the contracted transaction has no impact on the general government debt. 
Činjenica da je javni naručitelj sklopio ugovor o JPP-u i/ili o koncesiji ne znači da ugovorena transakcija nema utjecaja na dug opće države.
The title of the contract is completely irrelevant to the decision on whether the assets will be recorded as general government debt. 
Naziv ugovora u potpunosti je irelevantan za odluku hoće li se imovina evidentirati kao dug opće države.
What is relevant is the content of the contract, particularly those clauses related to potential risks that may be borne by the government as a public partner or concession provider. 
Relevantan je sadržaj ugovora, a posebice ugovoreni potencijalni rizici koje može snositi država kao javni partner ili davatelj koncesije.
In concession contracts the key question is: who is the economic owner of the assets4, i.e., in whose balance sheet are the assets recorded during the period of use, how are the receipts (revenues) from the contract recorded and what is their impact on the net receipts/government borrowing? 
U ugovorima o koncesiji ključno je pitanje: tko je ekonomski vlasnik imovine,4 odnosno, u čijoj se bilanci evidentira imovina tijekom razdoblja korištenja, kako se evidentiraju primitci (prihodi) iz ugovora i kakav je njihov utjecaj na neto primitke/zaduživanje države?
Amendments to and revisions of concession contracts can significantly affect their statistical treatment. 
Izmjene i revizije ugovora o koncesiji mogu značajno utjecati na njihov statistički tretman.
The conditions related to the termination of a contract due to inability to meet its provisions largely determine the nature (statistical treatment) of contracts. 
Uvjeti koji se odnose na prekid ugovora zbog nemogućnosti ostvarenja njegovih odredbi uvelike određuju prirodu (statistički tretman) ugovora.
The concession is considered a government debt if the government has provided an explicit guarantee by which it takes more than 50 percent of the concessionaire's debt, and also if the government has 
Koncesija se smatra dugom države ukoliko je država pružila eksplicitno jamstvo kojim preuzima više od 50 posto koncesionarovog duga, te ukoliko je preuzela većinu rizika povezanih s imovinom.
The key issue is the statistical treatment (classification) of the assets involved in a PPP contract. 
Važna posljedica dugoročnosti je pravednija raspodjela troškova i koristi između postojećih i budućih generacija korisnika usluga.
The economic owner is the one who - by using the property - takes over the business risks and is entitled to benefits. 
vlasnik je onaj koji korištenjem imovine preuzima poslovne rizike i ostvaruje pravo na korist.
After expiration of the contract, the contracting authority becomes the economic owner of the property. 
Nakon isteka ugovora, javni naručitelj postaje i ekonomski vlasnik imovine.
4. THE PRINCIPLE OF INDIVIDUAL CONTRACT 
4. NAČELO POJEDINOG UGOVORA
The PPP and concession contracts are generally not standardized. 
Ugovori o JPP-u i koncesiji uglavnom nisu standardizirani.
Therefore, in terms of the interpretation and the classification of transactions according to ESA 2010, a statistical working group of experts dealing with statistics of deficit and government debt as part of the excessive deficit procedure has the main role at the national level. 
Stoga, pri tumačenju i klasifikaciji transakcija prema ESA 2010, glavnu riječ na nacionalnoj razini ima statistička radna skupina stručnjaka koji se bave statistikom deficita i duga države u sklopu Procedure prekomjernog proračunskog deficita.
For the methodological advice, the statistical group may also consult with Eurostat, which may require an inspection of the contracts signed. 
Za metodološke savjete, statistička se skupina može konzultirati i s Eurostatom, koji može tražiti uvid u potpisane ugovore.
The provisions of the contract greatly influence the perception and the statistical treatment of transactions in the national accounts. 
Odredbe ugovora uvelike utječu na percepciju i statistički tretman transakcija u nacionalnim računima.
Special emphasis is on the individual contract, as Eurostat (within Member States this is performed by the national bureaus of statistics) issues an opinion only ex post - for contracts (with its annexes) that have already been signed and not ex ante - for working drafts of some imaginary future contracts (which in practice may not be realized). 
Posebni je naglasak na pojedinom ugovoru, jer Eurostat (u državama članicama to radi nacionalni zavod za statistiku) ocjenjuje isključivo već sklopljeni ugovor (s pripadajućim dodacima), a ne radne nacrte nekih zamišljenih budućih ugovora (koji se u praksi možda neće realizirati).
National statistical offices are competent to assess the particular contract and reach a decision on whether to include the value of the contract in the general government debt. 
Nacionalni uredi za statistiku su mjerodavni za ocjenu konkretnog ugovora i odluku o tomu hoće li se iznos ugovora uključiti u dug opće države.
At the national statistical office's request, all public contracting authorities signing concession or PPP contracts have to submit a copy of the contract, the provisions of which may provide a basis for the classification. 
Ukoliko nacionalni statistički ured to zatraži, sva su javna tijela koja sklapaju ugovore o koncesiji ili JPP-u obvezna dostaviti primjerak ugovora iz čijih se odredbi može ustvrditi klasifikacija.
In Croatia, the Croatian Bureau of Statistics (CBS) is the only institution competent for final reporting to Eurostat. 
U Hrvatskoj je Državni zavod za statistiku (DZS) jedini mjerodavan za konačno izvještavanje Eurostata.
The Member State and the national statistical office normally propose a treatment of the transaction, which may or may not be accepted by Eurostat. 
Država članica i nacionalni statistički ured obično predlažu tretman transakcije, koji Eurostat može, ali i ne mora prihvatiti.
Providing the contractual documentation to Eurostat can significantly alter its original statistical treatment decision issued according to information available from the media. 
Najbolje je Eurostatu pokazati ugovor jer tada može značajno izmijeniti prvobitnu odluku o statističkom tretmanu, donesenu temeljem informacija iz medija.
Most of the risks6 of a public project are classified into three groups, relating to construction, availability of public building and the demand for public services. 
Većina rizika6 javnog projekta svrstana je u tri grupe, vezane uz građenje, raspoloživost javne građevine i potražnju za javnim uslugama.
Risks associated with the construction are mostly related to the cost of construction within the planned budget and within the planned period and borne by the performer. 
Rizici vezani uz građenje se uglavnom odnose na troškove građenja unutar planiranog proračuna i unutar planiranog roka, a snosi ih izvršitelj.
The concessionaire usually takes on all three risks, whereas the performer in PPP usually takes on the risk of constructing and maintaining the availability of the building (property) that is the subject of the contract. 
Eurostat izričito naglašava da je izvanbilančna evidencija (izvan duga opće države) moguća isključivo ako izvršitelj - osim glavnog rizika građenja - preuzme i rizik potražnje i/ili održavanja njene raspoloživosti.
Issued guarantees transfer the risks of the project from the performer to the contracting authority. 
Izdanim jamstvima prenose se rizici projekta na javnog naručitelja.
Explicit guarantees typically represent a potential obligation (a promise) of the contracting authority (public partner, grantor) to creditors of the performer (private partner, the concessionaire) that the contracting authority will settle all performer's outstanding liabilities if they are not settled by the performer. 
Eksplicitna jamstva obično predstavljaju potencijalnu obvezu naručitelja (javnog partnera, koncedenta) prema kreditorima izvršitelja (privatnog partnera, koncesionara) da će neotplaćene obveze podmiriti ukoliko ih ne podmiri izvršitelj.
Such guarantees may be related to performer's loans, own sources, the minimum turnover, the fixed part of the PPP fee or the financial contribution to the concessionaire. 
Mogu biti vezana uz kredite izvršitelja, vlastite izvore izvršitelja, minimalni promet, fiksni dio JPP naknade ili financijski doprinos koncesionaru.
Implicit guarantees (hidden in the contractual provisions) do not express a clear commitment to the settlement of a performer's outstanding liabilities (e.g. loans), but rather an obligation to perform future actions, which - consequently - means that the contracting authority assumes the risk of the project. 
Implicitnim jamstvima (skrivenim u ugovornim odredbama) ne iskazuje se jasna obveza namirenja određene nepodmirene obveze izvršitelja (npr. kredita) već obveza provođenja buduće radnje, što - posljedičnoznači da naručitelj preuzima rizik projekta.
For example, Eurostat allows the contracting authority to assume the loans and the value of all the assets in the event of termination of the contract caused by the contracting authority's failure to meet contractual obligations, but does not allow analogous assumptions in the event of termination of the contract (concession or PPP) for which the performer is responsible. 
Ukoliko je ugovoren takav slučaj, vrijednost - najčešće jednaka vrijednosti imovine projekta - automatski se evidentira u okviru duga opće države, jer takvo preuzimanje predstavlja prijenos rizika projekta na javnog naručitelja tako da nije ostvaren kriterij pretežitog prijenosa rizika projekta na izvršitelja.
If such provisions are contracted, the value - usually equal to the value of a project's assets - is automatically recorded within the general government debt, as such provisions present a transfer of risk to the public contracting authority. 
Kod JPP projekata temeljenih na osiguranju potpune funkcionalnosti građevine za pružanje javne usluge, ugovaranje fiksnog dijela JPP naknade također se tretira kao jamstvo.
In PPP projects based on ensuring the full functionality of the building for the provision of public services, contracting the fixed part of the PPP fee is also treated as a guarantee. 
Posebnu pozornost treba posvetiti uvjetima prekida ugovora zbog bankrota privatnog partnera (na primjer zbog prikazivanja lošeg poslovanja ili nemogućnosti pružanja usluga prema uvjetima ugovora u dužem vremenskom razdoblju).
The share of the fixed part of PPP fees should be treated with caution, given the obligation to satisfy the rules of predominant risk transfer to performers. 
Kada privatni partner bankrotira, cijela se ekonomska vrijednost imovine prenosi na državu, osim ako nije potpisan ugovor s novim partnerom.
There are a number of other criteria, of which the most important should be pointed out. 
Postoji niz ostalih kriterija, od kojih treba istaknuti najznačajnije.
If more than 50 percent of the risk (the "50% rule") of project (value of the building constructed) is transferred to the performer, the transaction is recorded outside the general government debt. 
Ukoliko je više od 50 posto rizika (tzv. "pravilo 50%") projekta (vrijednosti izgrađene imovine) preneseno na izvršitelja, transakcija se evidentira izvan duga opće države.
Regardless of whether it is a concession or a PPP, it is necessary to determine the overall risk of the project in order to prove the applicability of the 50 percent rule. 
Neovisno je li riječ o koncesiji ili JPP-u potrebno je utvrditi ukupne rizike projekta kako bi se dokazalo postojanje pravila 50 posto.
It is a rule of the volume of investment operation, which is particularly important for energy efficiency projects (e.g. public lighting and energy renovation of public buildings). 
To je pravilo obujma investicijskog zahvata i osobito je važno kod projekata energetske učinkovitosti (npr. javne rasvjete i energetske obnove javnih zgrada).
This is not considered a payment of works, but the financing of the portion of capital expenditures of the project. 
Ti modeli mogu biti korisni za javne investicije, ali njihovi glavni ciljevi trebaju biti:
Eurostat specifies the relevant rules for the assessment of whether the project should be included in the statistical coverage of the debt. 
To se ne smatra isplatom radova, nego financiranjem dijela kapitalnih troškova projekta.
Eurostat does not give ex-ante reviews of hypothetical (potential) contracts, but only carries out the ex-post assessment of the statistical treatment of already signed contracts. 
Izvršitelj je preuzeo rizik građenja, ali isplatom dijela kapitalnih troškova povećana je sklonost banaka i investitora da financiraju projekt.
There have been many criticisms of the new tax; however, an analysis of them would tend to show that most of the complaints have referred to the implementation of a uniform rate of taxation. 
Brojne su bile kritike tog novog poreza, no njihova bi analiza svakako pokazala da se najveći broj zamjerki uglavnom odnosi na primjenu jedinstvene porezne stope.
Some taxation experts, politicians, the media and the citizenry hold that the system of VAT with a single rate is regressive, i.e. it tends to hit the poor relatively hard, since they spend more of their income and save less. 
Neki porezni stručnjaci, političari, mediji i građani smatraju kako je sustav PDV-a s jednom stopom regresivan, tj. kako on relativno više opterećuje siromašne koji veći dio svojeg dohotka troše, a manji štede.
representatives of some branches of the economy (the tourist industry in particular) have been making themselves heard, claiming that their survival is threatened by the implementation of a single high rate of VAT, and seeking the introduction of a lower rate. 
Osim toga javljaju se i predstavnici nekih gospodarskih grana (osobito turizma) smatrajući kako je njihov opstanak ugrožen primjenom jedne visoke stope PDV-a, te traže uvođenje niže stope.
Behind these criticisms there are a number of 
U pozadini tih kritika nekoliko je ključnih pi
Should its regressive effect be corrected by the introduction of several rates? 
Treba li njegovu regresivnost ispravljati uvođenjem više stopa?
Does VAT really put the growth of certain branches of the economy at 
Ugrožava li PDV opstanak i rast nekih gospodarskih grana?
1. The question of what is regressive is hard to define unambiguously. 
1. Pojam regresivnosti teško je jednoznačno definirati.
It is questionable because it is not a matter of indifference as to which base one looks at - income or consumption, or to what period the observation relates. 
On je upitan jer nije svejedno u odnosu prema kojoj se osnovici promatra - dohotku ili potrošnji, te na koji se rok promatranje odnosi.
The reason for this is that savings as a part of income increase when income rises. 
Razlog tome je činjenica da se štednja kao dio dohotka povećava kada dohodak raste.
Accordingly, when progressiveness is discussed, there should be some mention of what base it is observed in connection with, consumption or income. 
Prema tome, kada se govori o progresivnosti, treba navesti s obzirom na koju se osnovicu ona promatra, na potrošnju ili dohodak.
The conception of regressiveness also changes 
Poimanje regresivnosti mijenja se i onda kada
when it is looked at over the long period. 
se ona promatra na dugi rok.
Then the burdening of income by VAT may become proportional. 
Tada i opterećenje dohotka PDV-om može postati proporcionalno.
Consumption taxes (which include VAT), as their very name implies, put a burden on consumption and not savings. 
Porezima na potrošnju (u koje se ubraja i PDV), kako im i sam naziv kaže, oporezuje se potrošnja, a ne štednja.