natgillin/translations-raw huggingface dataset:
laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD
o podrobnih pravilih za uporabo Uredbe Sveta (ES) št. 1290/2005 v zvezi z vodenjem računovodskih evidenc plačilnih agencij, izjavami o izdatkih in prejemkih ter pogojih za povračila izdatkov v okviru EKJS in EKSRP
Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy [1], and in particular Article 42 thereof,
ob upoštevanju Uredbe Sveta (ES) št. 1290/2005 z dne 21. junija 2005 o financiranju skupne kmetijske politike [1] in zlasti člena 42 Uredbe,
Regulation (EC) No 1290/2005 created a European Agricultural Guarantee Fund (EAGF) and a European Agricultural Fund for Rural Development (EAFRD) operating in the context of the shared management of expenditure and assigned revenue under the Community budget.
Z Uredbo (ES) št. 1290/2005 sta bila ustanovljena Evropski kmetijski jamstveni sklad (EKJS) in Evropski kmetijski sklad za razvoj podeželja (EKSRP), ki delujeta v povezavi z deljenim upravljanjem izdatkov in namenskih prejemkov iz proračuna Skupnosti.
It lays down general requirements and rules on the keeping of accounts and declarations of expenditure and revenue by the paying agencies, and the reimbursement of expenditure by the Commission.
Ta uredba določa splošne pogoje in pravila, ki se uporabljajo pri vodenju računovodskih evidenc ter izjavah o izdatkih in prejemkih plačilnih agencij, pa tudi povračilo teh izdatkov s strani Komisije.
These rules and requirements should be clarified, distinguishing between the detailed rules of application common to the two Funds and those specific to each of them.
Ta pravila in pogoje je treba natančno določiti, pri tem pa je treba ločiti podrobna pravila za uporabo, ki so skupna obema skladoma, od podrobnih pravil za uporabo, ki se nanašajo posebej na vsak sklad.
With a view to ensuring the proper management of the appropriations entered in the budget of the European Communities for the two Funds, it is essential that each paying agency should keep separate accounts relating exclusively to expenditure to be financed by the EAGF and by the EAFRD respectively.
Zaradi učinkovitega upravljanja proračunskih sredstev, ki so v proračunu Evropskih skupnosti namenjena za oba sklada, mora vsaka plačilna agencija posebej voditi računovodsko evidenco za izdatke, ki se financirajo iz EKJS, in za izdatke, ki se financirajo iz EKSRP.
To this end, the accounts kept by the paying agencies should clearly show, for each of the two Funds, the expenditure effected and revenue assigned under Article 3(1), Article 4 and Article 34 respectively of Regulation (EC) No 1290/2005, and allow this expenditure and revenue to be linked to the funds made available to them under the Community budget.
Računovodske evidence, ki jih vodijo plačilne agencije, morajo v tem okviru ločeno prikazovati izdatke in prejemke obeh skladov, ki se za vsakega posebej izvršujejo na podlagi člena 3(1) ter členov 4 in 34 Uredbe (ES) št. 1290/2005, in omogočiti, da se ti izdatki in prejemki povežejo s finančnimi sredstvi, ki jima jih zagotavlja proračun Skupnosti.
The common agricultural policy is financed in euro, while allowing Member States which do not form part of the euro zone to make payments to beneficiaries in their national currency.
Financiranje skupne kmetijske politike se izvaja v eurih, pri čemer lahko države članice, ki ne spadajo v euroobmočje, izvajajo izplačila upravičencem v njihovi nacionalni valuti.
To enable all the expenditure and revenue to be consolidated, it is therefore necessary to lay down that the paying agencies concerned must be able to provide data relating to the expenditure and revenue in both euro and the currency in which the expenditure was incurred and the revenue received.
Da bi omogočili konsolidacijo vseh izdatkov in prejemkov, je zato treba predvideti, da zadevne plačilne agencije lahko zagotovijo podatke v zvezi z izdatki in prejemki v eurih in v valuti, v kateri so bili plačani ali prejeti.
To ensure sound management of financial flows, in particular because the Member States themselves mobilise the funds to cover the expenditure referred to in Article 3(1) of Regulation (EC) No 1290/2005 or receive an advance for that referred to in Article 4 of that Regulation before the Commission finances this expenditure in the form of monthly reimbursements of the expenditure effected, the Member States should collect the information necessary for these reimbursements and keep it at the disposal of the Commission as and when expenditure and revenue are effected or transmit it to the Commission at regular intervals.
Zaradi učinkovitega upravljanja finančnih tokov, predvsem ker države članice zberejo finančna sredstva za kritje izdatkov iz člena 3(1) Uredbe (ES) št. 1290/2005 ali prejmejo predplačilo za izdatke iz člena 4 navedene uredbe, dokler Komisija teh izdatkov ne financira v obliki povračil za izvršene izdatke, je treba določiti, da države članice zberejo podatke, ki so potrebni za takšna povračila, in jih dajo na razpolago Komisiji hkrati z izvrševanjem izdatkov in prejemkov ali pa ji jih redno pošiljajo.
Management methods specific to the EAGF and to the EAFRD must be taken into account in this respect and the provision and transmission of information to the Commission by the Member States should be organised at intervals adapted to the management method of each Fund, without prejudice to the obligation of the Member States to keep the information drawn up for the purposes of proper monitoring of expenditure at the disposal of the Commission.
Pri tem je treba upoštevati poseben način upravljanja EKJS in EKSRP, zato je treba zagotavljanje in pošiljanje podatkov držav članic Komisiji urediti po časovnih razmikih, prilagojenih načinu upravljanja vsakega od obeh skladov, ne da bi to vplivalo na obveznost držav članic, da Komisiji zagotavljajo podatke za ustrezen nadzor nad gibanjem izdatkov.
The general obligations as regards the keeping of accounts by the paying agencies cover detailed data required for the management and control of Community funds, the details of which are not required for the reimbursement of expenditure.
Splošne obveznosti v zvezi z vodenjem računovodskih evidenc plačilnih agencij se nanašajo na podrobne podatke, potrebne za upravljanje skladov Skupnosti in njihov nadzor, vendar takšne podrobnosti niso potrebne pri povračilih izdatkov.
The information and details relating to expenditure to be financed by the EAGF or the EAFRD which must be sent to the Commission at regular intervals should therefore be specified.
Zato je treba natančno določiti, katere informacije in podatke v zvezi z izdatki, ki se financirajo iz EKJS ali EKSRP, je treba redno pošiljati Komisiji.
Notifications of information by the Member States to the Commission must enable it to use the information sent directly and as effectively as possible for the management of EAGF and EAFRD accounts and the relevant payments.
Podatki, ki jih države članice sporočajo Komisiji, morajo slednji omogočiti neposredno in kar se da učinkovito uporabo poslanih podatkov za vodenje računov EKJS in EKSRP ter s tem povezana izplačila.
To achieve this objective, all information to be made available or to be communicated between the Member States and the Commission should be sent electronically or in digital form.
Za dosego tega je treba določiti, da vsako zagotavljanje in sporočanje podatkov med državami članicami in Komisijo poteka po elektronski poti ali v digitalni obliki.
However, as transmission by other means may be considered necessary, the cases in which this obligation is justified should be laid down.
Ker se tudi pošiljanje prek drugih sredstev lahko izkaže za potrebno, je treba določiti, kdaj je takšna obveznost upravičena.
Under Article 8(1)(c)(i) of Regulation (EC) No 1290/2005, for measures relating to operations financed by the EAGF and the EAFRD, declarations of expenditure, which also act as payment requests, must also be sent to the Commission accompanied by the requisite information.
V skladu s členom 8(1)(c)(i) Uredbe (ES) št. 1290/2005 je treba za ukrepe v zvezi z dejavnostmi, ki jih financirata EKJS in EKSRP, poslati Komisiji izjave o izdatkih, ki so enakovredne zahtevkom za plačilo, s priloženimi zahtevanimi podatki.
To allow the Member States and the paying agencies to draw up these declarations of expenditure in accordance with harmonised rules, and to allow the Commission to take payment requests into consideration, the conditions under which this expenditure may be taken into account under the respective EAGF and EAFRD budgets and the rules that apply to entering expenditure and revenue in the accounts, in particular the assigned revenue and any corrections to be made, and to their actual declaration, should be laid down.
Da bi državam članicam in plačilnim agencijam omogočili pripravo takšnih izjav o izdatkih na podlagi usklajenih pravil in da bi Komisiji omogočili upoštevanje zahtevkov za izplačila, je treba določiti, pod katerimi pogoji se ti izdatki lahko upoštevajo iz posameznih proračunov EKJS in EKSRP ter kakšna so pravila za knjiženje izdatkov in prejemkov, zlasti namenskih prejemkov in morebitnih popravkov, ki bi jih bilo treba izvršiti, pa tudi za njihovo dejansko prijavo.
Under Article 4 of Council Regulation (EEC) No 1883/78 of 2 August 1978 laying down general rules for the financing of interventions by the European Agricultural Guidance and Guarantee Fund, Guarantee Section [2], the amount to be financed by an intervention measure is to be determined on the basis of the annual accounts drawn up by the paying agencies.
Člen 4 Uredbe Sveta (EGS) št. 1883/78 z dne 2. avgusta 1978 o splošnih pravilih za financiranje intervencij s strani Evropskega kmetijskega usmerjevalnega in jamstvenega sklada, Jamstvenega oddelka [2] določa, da se znesek financiranja za intervencijski ukrep določi v letnem obračunu plačilnih agencij.
That Regulation also lays down the rules and conditions governing these accounts.
Ta uredba je tudi določila pravila in pogoje, ki urejajo te računovodske izkaze.
Following the abolition of the European Agricultural Guidance and Guarantee Fund (EAGGF) by Regulation (EC) No 1290/2005, and its replacement by the EAGF as regards the financing of these measures, the terms under which the financing of such measures by the EAGF fits into the system of declarations of expenditure and monthly payments should be made clear.
Ker je bil z Uredbo (ES) št. 1290/2005 ukinjen Evropski kmetijski usmerjevalni in jamstveni sklad (EKUJS) in nadomeščen z EKJS glede ukrepov, je treba določiti podrobnosti za financiranje navedenih ukrepov s strani EKJS v sistemu izjav o mesečnih izdatkih in plačilih.
Under Article 15(4) of Regulation (EC) No 1290/2005, expenditure in October counts as being made in the month of October if effected between 1 and 15 October and in the month of November if effected from 16 to 31 October.
Člen 15(4) Uredbe (ES) št. 1290/2005 določa, da so oktobrski izdatki vključeni v mesec oktober, če so izvršeni od 1. do 15. oktobra, in v mesec november, če so izvršeni od 16. do 31. oktobra.
However, as regards expenditure relating to public storage, all expenditure entered in the accounts in the month of October is taken into account in respect of financial year N + 1.
Vendar se izdatki za javno skladiščenje, ki so knjiženi v mesecu oktobru, v celoti upoštevajo v proračunskem letu tekočega leta N + 1.
Expenditure financed by the EAGF and resulting from public storage operations carried out in September should therefore be entered in the accounts not later than 15 October.
Zato je treba določiti, da se morajo izdatki, ki jih financira EKJS in izhajajo iz dejavnosti javnega skladiščenja, izvedenih septembra, knjižiti najpozneje do 15. oktobra.
The exchange rates applicable must be laid down according to whether or not an operative event has been defined in the agricultural legislation.
Menjalne tečaje, ki se uporabljajo, je treba predvideti glede na obstoj ali neobstoj obdavčljivega dogodka, opredeljenega v kmetijski zakonodaji.
To avoid the application, by the Member States which do not form part of the euro zone, of different exchange rates in accounts of revenue received or aid paid to beneficiaries in a currency other than the euro, on the one hand, and in the declaration of expenditure drawn up by the paying agency, on the other, the Member States concerned should apply the same exchange rate in their declarations of expenditure under the EAGF as that used when collecting that revenue or making those payments to beneficiaries.
Da bi se pri državah, ki ne spadajo v euroobmočje, izognili uporabi različnih menjalnih tečajev na eni strani pri knjiženju prejemkov ali pomoči upravičencem v valuti, ki ni euro, in na drugi strani pri pripravi izjave o izdatkih plačilnih agencij, je treba določiti, da zadevne države članice v svojih izjavah o izdatkih v zvezi z EKJS uporabljajo enak menjalni tečaj, kot se uporablja za zbiranje teh prejemkov ali za izplačila upravičencem.
Moreover, to simplify the administrative formalities as regards recoveries for more than one operation, a single exchange rate should apply when entering these recoveries into the accounts.
Zaradi poenostavitve upravnih formalnosti v zvezi s povračili, ki se nanašajo na več dejavnosti, je treba predvideti enotni menjalni tečaj pri računovodstvu teh povračil.
This measure should, however, be limited to operations which took place before the date of application of this Regulation.
Ta ukrep pa se mora omejiti na dejavnosti, izvršene pred datumom uporabe te uredbe.
The Commission is to make payments at monthly or other regular intervals to the Member States on the basis of declarations of expenditure sent by the latter.
Komisija izvršuje mesečna ali redna plačila državam članicam na podlagi prejetih izjav o izdatkih.
After approving the monthly payments, the Commission is to place at the disposal of the Member States the funds needed to cover expenditure to be financed by the EAGF and the EAFRD, in accordance with practical arrangements and conditions to be laid down on the basis of information communicated to the Commission by the Member States and the computer systems set up by the Commission.
Po sklepu o mesečnih plačilih da Komisija državam članicam na voljo finančna sredstva, potrebna za kritje izdatkov, ki se financirajo iz EKJS in EKSRP, in sicer na podlagi praktičnih pravil in pogojev, ki jih je treba določiti na podlagi podatkov, ki jih Komisiji sporočijo države članice, in informacijskih sistemov, ki jih je vzpostavila Komisija.
If the Community budget has not been adopted by the beginning of the financial year, under the second subparagraph of Article 13(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities [3], payments may be made monthly per chapter to a maximum of one twelfth of the allotted appropriations in the chapter in question of the preceding financial year.
Če proračun Skupnosti ni bil sprejet do začetka proračunskega leta, drugi pododstavek člena 13(2) Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti [3], določa, da se izplačila lahko izvršujejo mesečno po programih do največ ene dvanajstine odobrenih proračunskih sredstev za zadevni program v preteklem proračunskem letu.
To allocate the available appropriations fairly among the Member States, provision should be made for the monthly payments under the EAGF and the regular payments under the EAFRD to be made in this case as a percentage, laid down for each chapter, of the declarations of expenditure submitted by each Member State and for the balance not used in a given month to be reallocated in Commission decisions on subsequent monthly or regular payments.
Za pravično razdelitev razpoložljivih sredstev med države članice je treba določiti, da se v tem primeru mesečna plačila v okviru EKJS dodelijo v deležu glede na izjave o izdatkih, ki jih je za vsak program predložila država članica, in da je znesek, ki ni bil porabljen v danem mesecu, prerazporejen s sklepi Komisije na naslednja mesečna ali redna izplačila.
Where, on the basis of the declarations of expenditure received from the Member States under the EAGF, the total amount of advance commitments which could be authorised under Article 150(3) of Regulation (EC, Euratom) No 1605/2002 is more than half of all corresponding appropriations for the current financial year, the Commission is required to reduce those amounts.
Če na podlagi izjav o izdatkih, ki so jih države članice poslale v okviru EKJS, skupni znesek vnaprejšnjih obveznosti, ki bi lahko bile odobrene v skladu s členom 150(3) Uredbe (ES, Euratom) št. 1605/2002, presega polovico skupnih ustreznih proračunskih sredstev za tekoče proračunsko leto, mora Komisija te zneske zmanjšati.
For the sake of sound management, that reduction must be shared among all the Member States proportionally, on the basis of the declarations of expenditure received from them.
Zaradi dobrega poslovodenja je treba takšno zmanjšanje sorazmerno razporediti med vse države članice na podlagi njihovih izjav o izdatkih.
To allocate the available appropriations fairly among the Member States, provision should be made for monthly payments under the EAGF to be made in this case as a percentage, laid down for each chapter, of the declarations of expenditure submitted by each Member State and for the balance not used in a given month to be reallocated in Commission decisions on subsequent monthly payments.
Za pravično porazdelitev razpoložljivih sredstev med države članice je treba določiti, da se v tem primeru mesečna plačila v okviru EKJS dodelijo v odstotkih glede na izjave o izdatkih, ki jih za vsako poglavje predloži država članica, in da se znesek, ki ni porabljen v danem mesecu, prerazporedi s sklepi Komisije na naslednja mesečna plačila.
Community agricultural legislation includes, for the EAGF, deadlines for payment of aids to beneficiaries which must be complied with by Member States.
Kmetijska zakonodaja Skupnosti v okviru EKJS določa roke, v katerih morajo države članice izplačevati pomoč upravičencem.
All payments effected after those deadlines, and for which the delay in payment is unjustified, must be regarded as irregular expenditure, and therefore cannot be the subject of reimbursement by the Commission.
Vsa izplačila po teh rokih, katerih zamuda ne bi bila utemeljena, je treba šteti za neupravičene izdatke, ki jih Komisija kot takšnih ne more povrniti.
However, in order to modulate the financial impact in proportion to the delay incurred in payment, provision should be made for the Commission to graduate the reduction in the payments according to the length of delay recorded.
Da pa bi bil finančni učinek sorazmeren z dolžino zamude pri plačilu, je treba določiti, da Komisija progresivno zmanjšuje plačila glede na dolžino ugotovljene zamude.
A fixed margin must be laid down, moreover, so that reductions are not applied where the delays in payment result from legal disputes.
Določiti je treba tudi fiksni prag, ki omogoča, da se zmanjšanja ne uporabljajo, kadar zamude pri plačilu izhajajo iz pravnih sporov.
As part of the reform of the common agricultural policy and the introduction of the single payment scheme, Member State compliance with the payment deadlines is vital to the proper application of the rules on financial discipline.
Upoštevanje plačilnih rokov s strani držav članic je v okviru reforme skupne kmetijske politike in vzpostavitve sistema enotnega izplačila bistveno za učinkovito uporabo pravil finančne discipline.
Specific rules should therefore be laid down to help avoid, wherever possible, any risk of the annual appropriations available in the Community budget being exceeded.
Zato je treba določiti posebna pravila, ki bi omogočila, da bi se, kadar je to mogoče, izognili tveganju prekoračitve letnih odobrenih proračunskih sredstev Skupnosti.
Under Articles 17 and 27 of Regulation (EC) No 1290/2005 the Commission may reduce or temporarily suspend payments to the Member States if they do not meet the deadlines laid down for the payments or do not notify data relating to expenditure or information provided for in that Regulation to verify the consistency of such data.
Komisija lahko ob uporabi členov 17 in 27 Uredbe (ES) št. 1290/2005 zmanjša ali začasno ustavi plačila državam članicam, če ne upoštevajo plačilnih rokov ali ne sporočajo podatkov o izdatkih ali informacij, ki jih navedena uredba določa za preverjanje usklajenosti teh podatkov.
The same applies, as regards the EAFRD, if the Member States do not notify the information required under Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) [4] and its implementing rules, including the mid-term evaluation report for the programmes.
Enako velja za EKSRP v primerih, ko države članice ne sporočajo informacij, zahtevanih na podlagi Uredbe Sveta (ES) št. 1698/2005 z dne 20. Septembra 2005 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) [4] in podrobnih pravil za njeno uporabo, vključno z vmesnim vrednotenjem za program.
In this context, the implementing rules for these reductions and suspensions should be laid down for EAGF and EAFRD expenditure respectively.
V zvezi s tem je treba določiti podrobna pravila za izvajanje takšnih zniževanj in zaustavitev plačil, in sicer posebej za izdatke EKJS in EKSRP.
Article 180 of Regulation (EC, Euratom) No 1605/2002 provides that negative agricultural expenditure is to be replaced from 1 January 2007 by revenue assigned, according to origin, to either appropriations for the EAGF or the EAFRD.
Člen 180 Uredbe (ES, Euratom) št. 1605/2002 določa, da se negativni kmetijski izdatki s 1. januarjem 2007 nadomestijo z namenskimi prejemki, ki se glede na njihov izvor knjižijo v dobro EKJS ali EKSRP.
Under Article 32(1) of Regulation (EC) No 1290/2005 the sums recovered by the paying agencies following the occurrence of irregularity or negligence are to be booked by them as assigned revenue.
Člen 32(1) Uredbe (ES) št. 1290/2005 določa, da zneske, ki jih plačilne agencije izterjajo zaradi nepravilnosti ali malomarnosti, slednje knjižijo kot namenske prejemke.
Some sums established following irregularities or reductions applied in the case of failure to comply with the environmental rules are comparable to the revenue relating to irregularities or negligence referred to in Article 32 of Regulation (EC) No 1290/2005 and should therefore be treated in a similar way to such revenue.
Nekateri zneski, dobljeni na podlagi nepravilnosti ali zmanjšanj, uporabljenih v primeru neskladja s pogoji, ki se uporabljajo na področju okolja, so primerljivi namenskim prejemkom zaradi nepravilnosti ali malomarnosti iz člena 32 Uredbe (ES) št. 1290/2005, zato jih je treba obravnavati na enak način.
Provision should therefore be made for the corresponding amounts to be entered in the accounts under the same terms as the assigned revenue coming directly from the irregularities or negligence referred to in that Article 32.
Zato je treba predvideti obračunavanje ustreznih zneskov pod istimi pogoji kot veljajo za namenske prejemke, ki izhajajo neposredno iz nepravilnosti ali malomarnosti iz navedenega člena 32.
The expenditure co-financed by the Community budget and the national budgets as support for rural development under the EAFRD is based on programmes broken down by measure.
Izdatki za pomoč za razvoj podeželja iz EKSRP, ki se sofinancirajo iz proračuna Skupnosti in iz nacionalnih proračunov, temeljijo na podrobnih programih po ukrepih.