natgillin/translations-raw huggingface dataset:
The modernised Eighth Directive on statutory audit of annual accounts and consolidated accounts and amending Council Directives 78/660/EEC and 83/349/EEC [1] (hereinafter referred to as modernised Eighth Directive) introduces, inter alia, a requirement for Member States to set up a system of public oversight for statutory auditors and audit firms.
Posodobljena Osma direktiva o obvezni reviziji letnih in konsolidiranih računovodskih izkazov ter o spremembi direktiv Sveta 78/660/EGS in 83/349/EGS [1] (v nadaljevanju „posodobljena Osma direktiva“) med drugim uvaja zahtevo, da države članice vzpostavijo sistem javnega nadzora nad zakonsko določenimi revizorji in revizijskimi družbami.
The modernised Eighth Directive aims also to establish co-ordination of public oversight systems at the community level and includes a possibility for the Commission to adopt implementing measures.
Cilj posodobljene Osme direktive je tudi usklajevanje sistemov javnega nadzora na ravni Skupnosti, poleg tega pa ta direktiva vključuje možnost, da Komisija sprejme izvedbene ukrepe.
In order to reach the goals outlined in the modernised Eighth Directive, the Commission needs to call upon an expert group which would contribute to the co-ordination and the development of public oversight systems within the European Union.
Za doseganje ciljev posodobljene Osme direktive se mora Komisija posvetovati s strokovno skupino, ki bi prispevala k usklajevanju in razvoju sistemov javnega nadzora v Evropski uniji.
The group could also contribute to the technical preparation of the implementing measures of the modernised Eighth Directive.
Skupina bi lahko prispevala tudi k tehnični pripravi izvedbenih ukrepov za posodobljeno Osmo direktivo.
The expert group should be composed of high level representatives drawn from the public oversight systems for statutory auditors and audit firms in Member States.
Strokovno skupino bi morali sestavljati predstavniki na visoki ravni iz sistemov javnega nadzora nad zakonsko določenimi revizorji in revizijskimi družbami v državah članicah.
If such systems are not yet established, representatives from the national ministries responsible for their establishment in the future should join the group.
Če taki sistemi še niso vzpostavljeni, bi se morali skupini pridružiti predstavniki iz nacionalnih ministrstev, odgovornih za njihovo vzpostavitev.
Only non-practitioners, as defined under Article 2(11)(b) of the modernised Eighth Directive, can be designated as representatives or alternate representatives because of the potential conflicts of interest between the profession and the private sector on one side, and the public interest on the other side.
Samo osebe, ki niso dejavne kot revizorji, kakor je opredeljeno v členu 2(11.b) posodobljene Osme direktive, so lahko imenovane za predstavnike ali namestnike predstavnikov zaradi morebitnih navzkrižij interesov med revizorji in zasebnim sektorjem na eni strani ter javnim interesom na drugi strani.
Nevertheless, the work of the Commission and of the group should draw upon the knowledge and experience of practitioners.
Vendar mora delo Komisije in skupine kljub temu graditi na znanju in izkušnjah oseb, ki so dejavne kot revizorji.
As a result, the Commission should, after discussion with the expert group, consult extensively and at an early stage with market participants, consumers, the audit profession and end-users in an open and transparent manner, on the work of the group.
Posledično bi se morala Komisija po razpravi s strokovno skupino izčrpno in dovolj zgodaj ter na odprt in pregleden način posvetovati o delu skupine z udeleženci na trgu, potrošniki, revizorji in končnimi uporabniki.
The expert group called the ‘European Group of Auditors’ Oversight Bodies’ therefore should be set up and its terms of reference and structures detailed,
Zato je treba ustanoviti strokovno skupino, imenovano „Evropska skupina organov za nadzor revizorjev“, ter natančneje določiti njene naloge in sestavo –
The expert group called the ‘European Group of Auditors’ Oversight Bodies’ hereinafter referred to as ‘the group’ is hereby set up by the Commission.
Komisija ustanavlja strokovno skupino, imenovano „Evropska skupina organov za nadzor revizorjev“, v nadaljevanju „skupina“.
Task
Naloga
The Commission may consult the group on any question relating to the preparation of the implementing measures of the modernised Eighth Directive.
Komisija se lahko posvetuje s skupino o vseh vprašanjih v zvezi s pripravo izvedbenih ukrepov za posodobljeno Osmo direktivo.
The group may also discuss any matter relating to cooperation between public oversight systems for statutory auditors and audit firms.
Skupina lahko razpravlja tudi o vseh zadevah, povezanih s sodelovanjem med sistemi javnega nadzora nad zakonsko določenimi revizorji in revizijskimi družbami.
The group’s tasks are mainly to:
Glavne naloge skupine so:
facilitate cooperation between public oversight systems of Member States and to bring about an exchange of good practice concerning the establishment and ongoing cooperation of such systems;
olajševati sodelovanje med sistemi javnega nadzora držav članic ter omogočati izmenjavo dobrih praks v zvezi z vzpostavitvijo takih sistemov in rednim sodelovanjem med njimi,
contribute to the technical assessment of public oversight systems of third countries and to the international cooperation between Member States and third countries in this area;
prispevati k tehnični oceni sistemov javnega nadzora tretjih držav ter k mednarodnemu sodelovanju med državami članicami in tretjimi državami na tem področju,
contribute to the technical examination of international auditing standards, including the processes for their elaboration, with a view to their adoption at the community level.
prispevati k tehničnemu pregledu mednarodnih revizijskih standardov, vključno s procesi za njihovo pripravo, da bi se ti standardi sprejeli na ravni Skupnosti.
Composition — Appointment
Sestava – imenovanje
The group shall be composed of high level representatives from the entities responsible for the public oversight of statutory auditors and audit firms in Member States or in their absence, of representatives from the competent national ministries.
Skupino sestavljajo predstavniki na visoki ravni iz organov, odgovornih za javni nadzor nad zakonsko določenimi revizorji in revizijskimi družbami v državah članicah, če takih organov ni, pa predstavniki iz pristojnih nacionalnih ministrstev.
Each Member State shall designate a high level representative from one of the authorities mentioned in paragraph 1 to participate in the meetings of the group.
Vsaka država članica imenuje predstavnika na visoki ravni iz enega od organov iz odstavka 1, da sodeluje na sestankih skupine.
The Commission can refuse the representative designated by a Member State when it does not consider the representative appropriate, particularly if there is any conflict of interest.
Komisija lahko zavrne predstavnika, ki ga je imenovala država članica, kadar meni, da predstavnik ni primeren, zlasti če obstaja navzkrižje interesov.
In such a case, the Commission will quickly inform the Member State concerned which can then designate another representative.
V takem primeru Komisija hitro obvesti zadevno državo članico, ki lahko potem imenuje drugega predstavnika.
Only non-practitioners can be designated as representatives.
Samo osebe, ki niso dejavne kot revizorji, so lahko imenovane za predstavnike.
Each Member State shall designate one representative.
Vsaka država članica imenuje enega predstavnika.
One alternate representative per Member State may be designated under the conditions set up in paragraphs 1, 2, 3 and 5.
Vsaka država članica lahko imenuje enega namestnika predstavnika pod pogoji iz odstavkov 1, 2, 3 in 5.
The following provisions shall apply:
Uporabljajo se naslednje določbe:
in a case where a Member State is represented by a ministry, when a public oversight system for auditors and audit firms is established, the Member State shall replace its representative by a representative drawn from the public oversight system;
v primeru, da državo članico predstavlja ministrstvo, ta država članica, ko je vzpostavljen sistem javnega nadzora nad revizorji in revizijskimi družbami, nadomesti svojega predstavnika s predstavnikom iz tega sistema javnega nadzora,
representatives who are no longer able to contribute effectively to the group’s deliberations, who resign or who do not respect the conditions set out in the first or third point of this Article or Article 287 of the Treaty establishing the European Community, shall be replaced;
predstavniki, ki ne morejo več učinkovito prispevati k razpravam skupine, ki odstopijo ali ki ne spoštujejo pogojev iz točk 1 ali 3 tega člena ali člena 287 Pogodbe o ustanovitvi Evropske skupnosti, so nadomeščeni,
members of sub-groups mentioned in Article 4 below and being practitioners, shall sign at the beginning of their mandate and, each time it is required by the chairman, an undertaking to act in the public interest and a declaration indicating the absence or existence of any interest which may undermine their objectivity.
člani podskupin iz člena 4 spodaj, ki so dejavni kot revizorji, na začetku svojega mandata in vsakič, ko to zahteva predsednik, podpišejo zavezo, da bodo delovali v javnem interesu, ter izjavo o obstoju ali neobstoju kakršnih koli interesov, ki bi lahko zmanjševali njihovo objektivnost.
The group is chaired by the Commission.
Skupini predseduje Komisija.
As general rule, after discussion with the group, the Commission should consult extensively and at an early stage with market participants, consumers, the audit profession and end-users in an open and transparent manner, on the work of the group.
Praviloma bi se morala Komisija po razpravi s skupino izčrpno in dovolj zgodaj ter na odprt in pregleden način posvetovati o delu skupine z udeleženci na trgu, potrošniki, revizorji in končnimi uporabniki.
In agreement with the Commission, sub-groups may be set up to examine specific questions under terms of reference established by the group; they shall be disbanded as soon as these have been fulfilled.
V dogovoru s Komisijo se lahko ustanovijo podskupine za proučitev posebnih vprašanj v okviru nalog, ki jih določi skupina; podskupine se razpustijo takoj, ko so te naloge opravljene.
The sub-groups can also include practitioners.
Podskupine lahko vključujejo tudi osebe, ki so dejavne kot revizorji.
The chairman may ask experts or observers with specific competence on a subject on the agenda to participate in the group’s or sub-group’s deliberations if this is useful and/or necessary.
Predsednik lahko prosi strokovnjake ali opazovalce s posebnim strokovnim znanjem o temi dnevnega reda, da sodelujejo v razpravah skupine ali podskupine, če je to koristno in/ali potrebno.
The group’s discussions shall not be public.
Razprave skupine niso javne.
The group and its sub-groups normally meet on Commission premises in accordance with the procedures and schedule established by it.
Skupina in njene podskupine se običajno sestajajo v prostorih Komisije v skladu s postopki in časovnim razporedom, ki jih določi Komisija.
The Commission provides secretarial services.
Tajniške storitve zagotavlja Komisija.
Other Commission officials with an interest in the proceedings may attend these meetings.
Teh sestankov se lahko udeležujejo drugi zainteresirani uradniki Komisije.
The group shall adopt its rules of procedure on the basis of the standard rules of procedure adopted by the Commission.
Skupina sprejme svoj poslovnik na podlagi standardnega poslovnika, ki ga je sprejela Komisija.
The Commission may publish, in the original language of the document concerned, any résumé, conclusion, or partial conclusion or working document of the group.
Komisija lahko objavi v izvirnem jeziku zadevnega dokumenta kakršen koli povzetek, sklepno ugotovitev, delno sklepno ugotovitev ali delovni dokument skupine.
The Commission shall reimburse travel and, where appropriate, subsistence expenses for representatives, members of the sub-groups, experts and observers in connection with the group’s activities in accordance with the provisions in force at the Commission.
Komisija povrne potne stroške ter, kadar je to primerno, dnevnice predstavnikov, članov podskupin, strokovnjakov in opazovalcev v okviru dejavnosti skupine v skladu z veljavnimi določbami Komisije.
The representatives shall not be paid for their duties.
Predstavniki za opravljanje svojih nalog niso plačani.
Meeting expenses are reimbursed within the limits of the appropriations allocated to the department concerned under the annual procedure for allocating resources.
Stroški sestankov se povrnejo v mejah odobrenih proračunskih sredstev, dodeljenih zadevnemu oddelku v okviru letnega postopka dodelitve sredstev.
The decision shall take effect on the day of its publication in the Official Journal of the European Union.
Ta sklep začne veljati z dnem objave v Uradnem listu Evropske unije.
authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
o dovoljenju Zvezni republiki Nemčiji, da s Švicarsko konfederacijo sklene sporazum, ki vključuje določbe o odstopanju od členov 2(2) in 3 Šeste direktive 77/388/EGS o usklajevanju zakonodaje držav članic o prometnih davkih
Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment [1], and in particular Article 30 thereof,
ob upoštevanju Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero [1], in zlasti člena 30 Direktive,
Under Article 30(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country an agreement which may contain derogations from that Directive.
V skladu s členom 30(1) Direktive 77/388/EGS lahko Svet na predlog Komisije in s soglasnim odločanjem, kateri koli državi članici dovoli, da s tretjo državo sklene sporazum, ki lahko vsebuje odstopanja od navedene direktive.
By a letter registered with the Secretariat-General of the Commission on 21 October 2004, the Federal Republic of Germany (hereinafter ‘Germany’) requested authorisation to conclude an agreement with the Swiss Confederation (hereinafter ‘Switzerland’) on the renewal and further maintenance of an existing frontier bridge across the Wutach between Stühlingen (Baden-Württemberg, Germany) and Oberwiesen (Schaffhausen, Switzerland).
V pismu, evidentiranem pri Generalnem sekretariatu Komisije 21. oktobra 2004, je Zvezna republika Nemčija (v nadaljnjem besedilu: „Nemčija“) zahtevala dovoljenje za sklenitev sporazuma s Švicarsko konfederacijo (v nadaljnjem besedilu: „Švica“) o obnovi in nadaljnjem vzdrževanju že obstoječega mejnega mostu čez reko Wutach med Stühlingenom (Baden-Württemberg, Nemčija) in Oberwiesnom (Schaffhausen, Švica).
In accordance with Article 30(2) of Directive 77/388/EEC, the Commission informed the other Member States by letter dated 1 December 2004 of the request made by Germany.
V skladu s členom 30(2) Direktive 77/388/EGS je Komisija s pismom z dne 1. decembra 2004 obvestila druge države članice o zahtevku Nemčije.
By letter dated 2 December 2004, the Commission notified Germany that it had all the information it deemed necessary to consider the request.
S pismom z dne 2. decembra 2004 je Komisija uradno obvestila Nemčijo, da ima vse informacije, potrebne za oceno zahtevka.
The agreement is to contain provisions on VAT derogating from Articles 2(2) and 3 of Directive 77/388/EEC in respect of goods and services supplied for the renewal and further maintenance of the frontier bridge and of goods imported for the same purposes.
Sporazum mora vsebovati določbe o DDV, ki odstopajo od členov 2(2) in 3 Direktive 77/388/EGS v zvezi z blagom in storitvami, dobavljenimi za obnovo in nadaljnje vzdrževanje mejnega mostu, ter blagom, uvoženim za iste namene.
If the derogations from Directive 77/388/EEC were not granted, renewal and further maintenance carried out in Germany would be subject to German VAT whereas those carried out in Switzerland would not be subject to the provisions of Directive 77/388/EEC.
Če odstopanja od Direktive 77/388/EGS ne bi bila odobrena, bi bila obnova in nadaljnje vzdrževanje, izvedena v Nemčiji, predmet nemškega DDV, za dela, izvedena v Švici pa se določbe Direktive 77/388/EGS ne bi upoštevale.
Goods imported from Switzerland into Germany for the renewal or further maintenance of the frontier bridge would also be subject to German VAT.
Prav tako bi bilo blago, uvoženo iz Švice v Nemčijo za obnovo ali vzdrževanje mejnega mostu, predmet nemškega DDV.
Application of the normal rules would mean serious tax complications for the businesses responsible for carrying out the works.
Uporaba teh običajnih predpisov bi pomenila resne davčne zaplete za podjetja, odgovorna za izvajanje del.
The purpose of the derogations is to simplify the collection of taxes on the works involved in the renewal and further maintenance of the bridge in question.
To odstopanje je namenjeno poenostavitvi pobiranja davkov na dela v zvezi z obnovo in nadaljnjim vzdrževanjem zadevnega mostu.
The derogations will have a totally insignificant effect on the Community’s own resources accruing from VAT,
Odstopanje bo imelo povsem zanemarljiv učinek na lastna sredstva Skupnosti iz DDV –
Germany is hereby authorised to conclude an Agreement with Switzerland that includes provisions derogating from Directive 77/388/EEC and that covers the renewal and the further maintenance of a frontier bridge across the Wutach between Stühlingen (Baden-Württemberg, Germany) and Oberwiesen (Schaffhausen, Switzerland).
Nemčiji je dovoljeno, da s Švico sklene sporazum z določbami, ki odstopajo od Direktive 77/388/EGS in ki zajemajo obnovo in nadaljnje vzdrževanje mejnega mostu čez reko Wutach med Stühlingenom (Baden-Württemberg, Nemčija) in Oberwiesnom (Schaffhausen, Švica).
The derogating tax provisions in respect of the Agreement are set out in Articles 2 and 3.
Davčne določbe o odstopanjih v smislu sporazuma so določene v členih 2 in 3.
By way of derogation from Article 2(2) of Directive 77/388/EEC, goods imported from Switzerland into Germany shall not be subject to value added tax, provided that they are used for the renewal or further maintenance of the bridge referred to in Article 1 of this Decision.
Z odstopanjem od člena 2(2) Direktive 77/388/EGS blago, uvoženo iz Švice v Nemčijo, ni predmet davka na dodano vrednost, če se uporablja za obnovo ali nadaljnje vzdrževanje mostu iz člena 1 te odločbe.
However, this derogation shall not apply to goods imported for the same purposes by a public authority.
Vendar se to odstopanje ne uporablja za blago, ki ga za enake namene uvozi državni upravni organ.
By way of derogation from Article 3 of Directive 77/388/EEC, the part of the bridge that is situated in Swiss territory shall be deemed to be part of German territory for the purposes of the supplies of goods and services for the renewal and the further maintenance of the bridge.
Z odstopanjem od člena 3 Direktive 77/388/EGS se del mostu na švicarskem ozemlju zaradi dostave blaga in opravljanja storitev v zvezi z obnovo in nadaljnjim vzdrževanjem mostu šteje, kot da je na nemškem ozemlju.
authorising the Federal Republic of Germany to conclude an agreement with the Swiss Confederation that includes provisions derogating from Articles 2(2) and 3 of the Sixth Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes
o dovoljenju Zvezni republiki Nemčiji, da s Švicarsko konfederacijo sklene sporazum, ki vključuje določbe o odstopanju od členov 2(2) in 3 Šeste direktive 77/388/EGS o usklajevanju zakonov držav članic v zvezi s prometnimi davki
Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment [1], and in particular Article 30 thereof,
ob upoštevanju Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih – Skupni sistem davka na dodano vrednost: enotna osnova za odmero [1], in zlasti člena 30 Direktive,
Under Article 30(1) of Directive 77/388/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to conclude with a third country an agreement which may contain derogations from that Directive.
V skladu s členom 30(1) Direktive 77/388/EGS lahko Svet soglasno na predlog Komisije kateri koli državi članici dovoli, da s tretjo državo sklene sporazum, ki lahko vsebuje odstopanja od navedene direktive.
By a letter registered with the Secretariat-General of the Commission on 14 January 2005, the Federal Republic of Germany (hereinafter ‘Germany’) requested authorisation to conclude an agreement with the Swiss Confederation (hereinafter ‘Switzerland’) on the building and the maintenance of a frontier bridge across the Rhine between Laufenburg (Baden-Württemberg, Germany) and Laufenburg (Aargau, Switzerland).
V pismu, evidentiranem v Generalnem sekretariatu Komisije 14. januarja 2005, je Zvezna republika Nemčija (v nadaljevanju: „Nemčija“) zahtevala dovoljenje za sklenitev sporazuma s Švicarsko konfederacijo (v nadaljevanju: „Švica“) o gradnji in nadaljnjem vzdrževanju mejnega mostu čez reko Ren med Laufenburgom (Baden-Württemberg, Nemčija) in Laufenburgom (Aargau, Švica).
In accordance with Article 30(2) of Directive 77/388/EEC, the Commission informed the other Member States by letter dated 17 January 2005 of the request made by Germany.
V skladu s členom 30(2) Direktive 77/388/EGS je Komisija s pismom z dne 17. januarja 2005 obvestila druge države članice o zahtevku Nemčije.
By letter dated 19 January 2005, the Commission notified Germany that it had all the information it deemed necessary to consider the request.
S pismom z dne 19. januarja 2005 je Komisija uradno obvestila Nemčijo, da ima vse informacije, potrebne za oceno zahtevka.
The agreement is to contain provisions on VAT derogating from Articles 2(2) and 3 of Directive 77/388/EEC in respect of goods and services supplied for the building and the maintenance of the frontier bridge and of goods imported for the same purposes.
Sporazum vsebuje določbe o DDV, ki odstopajo od členov 2(2) in 3 Direktive 77/388/EGS v zvezi z blagom in storitvami, dobavljenimi za gradnjo in nadaljnje vzdrževanje mejnega mostu, ter blagom, uvoženim za iste namene.
If the derogations from Directive 77/388/EEC were not granted, building and maintenance carried out in Germany would be subject to German VAT whereas those carried out in Switzerland would not be subject to the provisions of Directive 77/388/EEC.
Če odstopanja od Direktive 77/388/EGS ne bi bila odobrena, bi bila gradnja in vzdrževanje, izvedena v Nemčiji, predmet nemškega DDV, za dela, izvedena v Švici pa se določbe Direktive 77/388/EGS ne bi upoštevale.
Goods imported from Switzerland into Germany for the building or the maintenance of the frontier bridge would also be subject to German VAT.
Prav tako bi bilo blago, uvoženo iz Švice v Nemčijo za gradnjo ali vzdrževanje mejnega mostu, predmet nemškega DDV.
The purpose of the derogations is to simplify the collection of taxes on the works involved in building and maintenance of the bridge in question.
To odstopanje je namenjeno poenostavitvi pobiranja davkov na dela v zvezi z gradnjo in nadaljnjim vzdrževanjem zadevnega mostu.