natgillin/translations-raw huggingface dataset:
The aid which the United Kingdom granted in 2002 to D Watt (Shetland) Ltd under the Loan Scheme for Fish Processing does not constitute aid within the meaning of Article 87(1) of the Treaty.
Pomoč, ki jo je Združeno kraljestvo dodelilo leta 2002 družbi D Watt (Shetland) Ltd v okviru sheme posojil za gojenje lososov, ne predstavlja pomoči v smislu člena 87(1) Pogodbe.
The aid which the United Kingdom granted under the Loan Scheme for Fish Processing in the period from 1996 to 1998 to Lerwick Fish Traders Ltd, Shetland Seafood Specialities Ltd, Whalsay Fish Processors Ltd and D Watt (Shetland) Ltd is compatible with the common market within the meaning of Article 87(3)(c) of the Treaty.
Pomoč, ki jo je Združeno kraljestvo dodelilo v okviru sheme posojil za gojenje lososov od 1996 do 1998 družbam Lerwick Fish Traders Ltd, Shetland Seafood Specialities Ltd, Whalsay Fish Processors Ltd in D Watt (Shetland) Ltd, je združljiva s skupnim trgom v smislu člena 87(3)(c) Pogodbe.
OJ C 292, 1.12.2006, p. 6.
UL C 292, 1.12.2006, str. 6.
The beneficiary of this loan was granted an interest relief grant of GBP 20000, thus allowing for an interest rate of only 5 % to be paid by the undertaking concerned.
Upravičencu tega posojila je bila dodeljena oprostitev obveznosti obresti v višini 20000 GBP, ki je tako omogočila, da je zadevno podjetje plačalo le 5 % obresti.
Case C-142/87 Belgium v Commission [1986] ECR 231.
Primer C-142/87 Belgija proti Komisiji [1986], Recueil 231.
OJ C 14, 19.1.2008, p. 6.
UL C 14, 19.1.2008, str. 6.
The beneficiary of this loan was granted an interest relief grant of GBP 20000, thus allowing for a reduction of the interest rate to 5 %.
Upravičencu tega posojila je bila dodeljena oprostitev obveznosti obresti v višini 20000 GBP, ki je tako omogočila znižanje obrestne mere na 5 %.
OJ C 84, 3.4.2008, p. 10.
UL C 84, 3.4.2008, str. 10.
of 29 July 2008
z dne 29. julija 2008
concerning a transitional period for audit activities of certain third country auditors and audit entities
o prehodnem obdobju za revizijske dejavnosti nekaterih revizorjev ali revizijskih subjektov tretjih držav
(notified under document number C(2008) 3942)
(notificirano pod dokumentarno številko C(2008) 3942)
Having regard to Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC [1], and in particular Article 46(2) thereof,
ob upoštevanju Direktive 2006/43/ES Evropskega parlamenta in Sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze, spremembi direktiv Sveta 78/660/EGS in 83/349/EGS ter razveljavitvi Direktive Sveta 84/253/EGS [1] in zlasti člena 46(2) Direktive,
Under Article 45(1) of Directive 2006/43/EC the competent authorities of the Member States are required to register third-country auditors and audit entities that conduct a statutory audit on certain companies incorporated outwith the Community whose transferable securities are admitted to trading on a market regulated within the Community.
Na podlagi člena 45(1) Direktive 2006/43/ES se od pristojnih organov držav članic zahteva, da registrirajo revizorje in revizijske subjekte tretjih držav, ki izvajajo obvezno revizijo nekaterih podjetij, ki so registrirana zunaj Skupnost in katerih prenosljivi vrednostni papirji so sprejeti za trgovanje na reguliranem trgu v Skupnosti.
Article 45(3) of Directive 2006/43/EC requires Member States to subject such registered third-country auditors and audit entities to their systems of oversight, quality assurance systems and systems of investigations and penalties.
Člen 45(3) Direktive 2006/43/ES od držav članic zahteva, da vključijo registrirane revizorje in revizijske subjekte tretjih držav v svoj sistem nadzora, v sisteme zagotavljanja kakovosti ter v sisteme preiskav in kazni.
The Commission is required under Article 46(2) of Directive 2006/43/EC to assess the equivalence of third country oversight, quality assurance and investigation and penalties systems in cooperation with Member States and make a determination.
Na podlagi člena 46(2) Direktive 2006/43/ES mora Komisija v sodelovanju z državami članicami oceniti enakovrednost sistemov nadzora, zagotavljanja kakovosti ter preiskav in kazni v tretjih državah in sprejeti odločitev.
If those systems are recognised as equivalent, Member States may exempt third country auditors and audit entities from requirements of Article 45 of the Directive on the basis of reciprocity.
Če se ti sistemi priznajo kot enakovredni, lahko države članice na podlagi vzajemnosti revizorje in revizijske subjekte tretjih držav oprostijo zahtev iz člena 45 Direktive.
The Commission has carried out a preliminary assessment of audit regulation in relevant third countries with the assistance of the European Group of Auditors’ Oversight Bodies (EGAOB).
Komisija je s pomočjo Evropske skupine organov za nadzor revizorjev (EGAOB) izvedla predhodno oceno revizijske ureditve v zadevnih tretjih državah.
However, the assessments have not allowed final equivalence decisions to be taken but have provided an initial view of the state of audit regulation in the third countries concerned.
Vendar ocene niso dovoljevale sprejetja končnih odločitev o enakovrednosti, ampak so podale začetno stališče glede stanja revizijske ureditve v zadevnih tretjih državah.
Some third countries have a system of public oversight in place, although for the time being the information about the systems is not sufficient for final equivalence decisions to be taken.
Nekatere tretje države imajo vzpostavljene sisteme javnega nadzora, čeprav zaenkrat informacije o teh sistemih ne zadostujejo za sprejetje končnih odločitev o enakovrednosti.
Others do not have such systems of public oversight yet but have in place an audit regulatory framework offering a perspective of moving towards such system.
Druge države še nimajo takšnih sistemov javnega nadzora, vendar imajo ureditveni revizijski okvir, ki prav tako ponuja perspektivo za vzpostavitev sistema javnega nadzora.
In view of the need for further assessments for the purpose of taking final equivalence decisions regarding the audit regulation in place in third countries, it is appropriate to take a decision providing for a transitional period in respect of auditors and audit entities from the third countries concerned in order to permit such assessments to be carried out.
Glede na potrebo po nadaljnjih ocenjevanjih, da bi bilo mogoče sprejeti končno odločitev o enakovrednosti, kar zadeva revizijsko ureditev v tretjih državah, je primerno, da se sprejme odločitev, ki zagotavlja prehodno obdobje v zvezi z revizorji in revizijskimi subjekti iz zadevnih tretjih držav, da se omogoči izvajanje takšnih ocenjevanj.
During this period, equivalence decisions should therefore not be taken by Member States at national level.
Zato države članice v tem obdobju ne smejo sprejemati odločitev o enakovrednosti na nacionalni ravni.
Since it is necessary to protect investors, during the transitional period auditors and audit entities from the third countries concerned should be able to continue their audit activities without being registered under Article 45 of Directive 2006/43/EC only if they provide information about themselves, the auditing standards and independence requirements applied to when carrying out audits.
Ker je treba vlagatelje zaščititi, lahko revizorji in revizijski subjekti iz zadevnih tretjih držav v prehodnem obdobju nadaljujejo revizijske dejavnosti, ne da bi bili registrirani na podlagi člena 45 Direktive 2006/43/ES, samo če zagotovijo informacije o sebi, revizijskih standardih in zahtevah glede neodvisnosti, ki se uporabljajo pri izvajanju revizij.
Information about the outcome of individual quality assurance reviews will also be useful for this purpose.
Za ta namen bodo koristne tudi informacije o rezultatu posamičnih pregledov zagotavljanja kakovosti.
Under those conditions, auditors and audit entities from the third countries concerned should be able to continue their activities in relation to audit reports concerning annual or consolidated accounts for financial years starting during the period from 29 June 2008 to 1 July 2010.
Pod temi pogoji mora biti revizorjem in revizijskim subjektom iz zadevnih tretjih držav omogočeno, da nadaljujejo svoje dejavnosti v zvezi z revizijskimi poročili o letnih ali konsolidiranih računovodskih izkazih za poslovna leta, ki se pričnejo v obdobju od 29. junija 2008 do 1. julija 2010.
Accordingly, during that transitional period, the competent authorities referred to in Article 45 of the Directive 2006/43/EC should be able to register those auditors and audit entities.
Skladno s tem morajo imeti pristojni organi iz člena 45 Direktive 2006/43/ES v tem prehodnem obdobju možnost, da registrirajo te revizorje in revizijske subjekte.
Nevertheless, this Decision should not affect Member States’ rights to apply their investigations and penalties systems.
Vendar ta odločba ne sme vplivati na pravice držav članic, da uporabijo svoje sisteme preiskav in kazni.
The fact that third country auditors and audit entities may, under this Decision, continue their audit activities with regard to companies referred to in Article 45 of the Directive 2006/43/EC should not prevent Member States from establishing co-operative arrangements on individual quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country.
Dejstvo, da lahko revizorji in revizijski subjekti tretjih držav v skladu s to odločbo nadaljujejo svoje revizijske dejavnosti v zvezi s podjetji iz člena 45 Direktive 2006/43/ES, držav članic ne sme odvrniti od doseganja dogovorov o sodelovanju pri posamičnih pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnim organom tretje države.
The Commission should review the operation of the transitional arrangements in due time.
Komisija mora pravočasno preveriti izvajanje prehodnih dogovorov.
If third countries concerned do not then have a system of public oversight in place, it should be ascertained whether the competent authorities of such countries have made a public commitment to the Commission to comply with equivalence criteria based on Articles 29, 30 and 32 of the Directive 2006/43/EC and whether an additional transitional period is necessary.
Če zadevne tretje države nimajo vzpostavljenega sistema javnega nadzora, je treba preveriti, ali so se pristojni organi takšnih držav Komisiji javno zavezali, da bodo upoštevali merila enakovrednosti na podlagi členov 29, 30 in 32 Direktive 2006/43/ES, in ali je potrebno dodatno prehodno obdobje.
At the end of the transitional period, the Commission may take decisions on the equivalence of the audit regulation of the third countries concerned.
Komisija lahko na koncu prehodnega obdobja sprejme odločitve o enakovrednosti revizijskih ureditev zadevnih tretjih držav.
In addition, the Commission should review whether the competent authorities of Member States encountered difficulties to be recognised by such third countries.
Poleg tega mora Komisija preveriti, ali so imeli pristojni organi držav članic težave pri priznavanju s strani tretjih držav.
Thereafter, it is up to Member States to decide in accordance with Article 46 of the Directive 2006/43/EC on the basis of reciprocity whether to disapply or modify the requirements in Article 45(1) and (3) of the Directive to auditors and audit entities from third countries recognised as equivalent.
Države članice lahko zatem v skladu s členom 46 Direktive 2006/43/ES na podlagi vzajemnosti odločijo, da ne uporabijo ali spremenijo zahtev iz člena 45(1) in (3) Direktive za revizorje in revizijske subjekte iz tretjih držav, ki so priznane kot enakovredne.
The measures provided for in this Decision are in accordance with the opinion of the Audit Regulatory Committee,
Ukrepi, predvideni s to odločbo, so v skladu z mnenjem Revizijskega regulativnega odbora –
Member States shall not apply Article 45 of Directive 2006/43/EC in relation to audit reports concerning annual accounts or consolidated accounts, as referred to in Article 45(1) of that Directive, for financial years starting during the period from 29 June 2008 to 1 July 2010, which are issued by auditors or audit entities from the third countries referred to in the Annex to this Decision, in cases where the third-country auditor or audit entity concerned provides the competent authorities of the Member State with all of the following:
Države članice ne uporabljajo člena 45 Direktive 2006/43/ES v zvezi z revizijskimi poročili o letnih računovodskih izkazih ali konsolidiranih računovodskih izkazih iz člena 45(1) te direktive za poslovna leta, ki se pričnejo v obdobju od 29. junija 2008 do 1. julija 2010, ki jih izdajo revizorji ali revizijski subjekti tretjih držav iz Priloge k tej direktivi, v primerih, kjer zadevni revizor ali revizijski subjekt tretjih držav pristojnim organom države članice priskrbi:
the name and address of the auditor or audit entity concerned and information about its legal structure;
ime in naslov zadevnega revizorja ali revizijskega subjekta in informacije o njegovi pravni strukturi;
where the auditor or the audit entity belongs to a network, a description of the network;
opis omrežja, če mu revizor ali revizijski subjekt pripada;
the auditing standards and independence requirements which have been applied to the audit concerned;
revizijske standarde in zahteve glede neodvisnosti, ki se uporabljajo za zadevnega revizorja;
a description of the internal quality control system of the audit entity;
opis sistema notranjega nadzora kakovosti revizijskega subjekta;
an indication of whether and when the last quality assurance review of the auditor or audit entity was carried out and necessary information about the outcome of the review.
navedbo, ali in kdaj je bil opravljen zadnji pregled zagotavljanja kakovosti revizorja ali revizijskega subjekta, ter potrebne informacije o rezultatu pregleda.
Where information about the outcome of the last quality assurance review is not public and such information cannot directly be provided by the competent authorities of the concerned third country, the competent authorities of Member States shall treat such information on a confidential basis.
Če informacije o rezultatu zadnjega pregleda zagotavljanja kakovosti niso javne in če jih ne morejo neposredno zagotoviti pristojni organi zadevne tretje države, jih pristojni organi držav članic obravnavajo kot zaupne.
Member States shall ensure that the public is informed about the name and address of auditors and audit entities concerned from the third countries referred to in the Annex to this Decision and about the fact that those third countries are not yet recognised as equivalent for the purposes of Directive 2006/43/EC.
Države članice zagotovijo, da sta javnosti sporočena ime in naslov zadevnega revizorja in revizijskega subjekta iz tretjih držav iz Priloge k tej odločbi in dejstvo, da te tretje države še niso priznane kot enakovredne za namene Direktive 2006/43/ES.
For these purposes, the competent authorities of Member States referred to in Article 45 of the Directive may also register the auditors and audit entities from the third countries referred to in the Annex.
Pristojni organi držav članic iz člena 45 Direktive lahko za te namene tudi registrirajo revizorje in revizijske subjekte iz tretjih držav, navedenih v Prilogi.
Notwithstanding paragraph 1, Member States may apply their investigations and penalties systems to the auditors and audit entities from the third countries referred to in the Annex.
Ne glede na odstavek 1 lahko države članice uporabijo svoje sisteme preiskav in kazni za revizorje in revizijske subjekte iz tretjih držav, navedenih v Prilogi.
Paragraph 1 shall be without prejudice to cooperative arrangements on quality assurance reviews between the competent authorities of a Member State and the competent authorities of a third country referred to in the Annex provided that such an arrangement meets all the following criteria:
Odstavek 1 ne posega v dogovore o sodelovanju pri pregledih zagotavljanja kakovosti med pristojnimi organi države članice in pristojnimi organi tretje države iz Priloge pod pogojem, da takšen dogovor izpolnjuje naslednja merila:
it includes carrying out quality assurance reviews on the basis of equality of treatment;
vključuje opravljanje pregledov zagotavljanja kakovosti na podlagi enakega obravnavanja;
it has been communicated in advance to the Commission;
predhodno se sporoči Komisiji;
it does not pre-empt any Commission decision under Article 47 of Directive 2006/43/EC.
ne določa vnaprej nobene odločitve Komisije iz člena 47 Direktive 2006/43/ES.
The Commission shall, at the latest within two years, review the situation of the third countries referred to in the Annex.
Komisija najpozneje v dveh letih preveri položaj tretjih držav iz Priloge.
In particular, the Commission shall verify whether the competent administrative authorities of those third countries referred to in the Annex for which no equivalence decisions have been made by the Commission yet have made a public commitment to the Commission to set up public oversight and quality assurance systems on the basis of the following principles:
Zlasti preveri, ali so se pristojni upravni organi teh tretjih držav iz Priloge, za katere še ni bila sprejeta nobena odločitev o enakovrednosti, Komisiji javno zavezali, da bodo vzpostavili sisteme javnega nadzora in zagotavljanja kakovosti na podlagi naslednjih meril:
the systems are independent from the audit profession;
sistemi so neodvisni od poklica revizorja;
they ensure adequate oversight for audits of listed companies;
zagotavljajo ustrezen nadzor nad revizijami podjetij, ki kotirajo na borzi;
their operation is transparent and ensures that the outcome of quality assurance reviews is reliable;
njihovo delovanje je pregledno in zagotavljajo zanesljive rezultate pregledov zagotavljanja kakovosti;
they are supported by investigations and penalties in an effective way.
učinkovito so podprti s preiskavami in kaznimi.
Done at Brussels, 29 July 2008.
V Bruslju, 29. julija 2008
Directive as amended by Directive 2008/30/EC (OJ L 81, 20.3.2008, p. 53).
Direktiva, kakor je bila spremenjena z Direktivo 2008/30/ES (UL L 81, 20.3.2008, str. 53).
LIST OF THIRD COUNTRIES
SEZNAM TRETJIH DRŽAV
Bermudas
Bermudi
Guernsey, Jersey, Isle of Man
Guernsey, Jersey, Otok Man
amending Decision 2005/56/EC setting up the Education, Audiovisual and Culture Executive Agency for the management of Community action in the fields of education, audiovisual and culture in application of Council Regulation (EC) No 58/2003
o spremembi Sklepa 2005/56/ES o ustanovitvi „Izvajalske agencije za izobraževanje, avdiovizualno in kulturo“ za upravljanje dejavnosti Skupnosti na področjih izobraževanja, avdiovizualnega in kulture z uporabo Uredbe Sveta (ES) št. 58/2003
Under Article 4(1) of Commission Decision 2005/56/EC [2], the Education, Audiovisual and Culture Executive Agency (hereinafter referred to as the Agency) has been entrusted with the management of certain strands of Community programmes in the fields of education, audiovisual and culture, and in particular with the management of the support programme for the European audiovisual sector MEDIA 2007 (2007-13), established by Decision No 1718/2006/EC of the Parliament and of the Council [3], the programme to encourage the development of European audiovisual works, MEDIA Plus — Development, Distribution and Promotion (2001-06), established by Council Decision 2000/821/EC [4], and with the training programme for professionals of the European audiovisual programme industry MEDIA-Training (2001-06), established by Decision No 163/2001/EC of the European Parliament and of the Council [5].
V skladu s členom 4(1) Sklepa Komisije 2005/56/ES [2] je Izvajalska agencija za izobraževanje, avdiovizualno in kulturo (v nadaljnjem besedilu „Agencija“) odgovorna za upravljanje nekaterih delov programov Skupnosti na področjih izobraževanja, avdiovizualnega in kulture ter zlasti za upravljanje programa podpore za evropski avdiovizualni sektor, MEDIA 2007 (2007–2013), vzpostavljenega s Sklepom št. 1718/2006/ES Evropskega parlamenta in Sveta [3], programa za spodbujanje razvoja evropskih avdiovizualnih del, MEDIA Plus – razvoj, distribucija in promocija (2001–2006), vzpostavljenega s Sklepom Sveta 2000/821/ES [4], in programa usposabljanja za strokovnjake v industriji evropskih avdiovizualnih programov, Usposabljanje MEDIA (2001–2006), vzpostavljenega s Sklepom št. 163/2001/ES Evropskega parlamenta in Sveta [5].
Following Article 4(3) of Decision 2005/56/EC, the Agency may be empowered by the Commission, after receiving the opinion of the Committee for Executive Agencies, to carry out further tasks of the same type under Community programmes in the fields of education, audiovisual and culture.
Skladno s členom 4(3) Sklepa 2005/56/ES lahko Komisija po prejemu mnenja Odbora za izvajalske agencije pooblasti Agencijo za opravljanje dodatnih podobnih nalog v okviru programov Skupnosti na področjih izobraževanja, avdiovizualnega in kulture.
The mandate of the Agency should also cover the management and the closure of projects under the training programme for professionals in the European audiovisual programme industry MEDIA II — Training (1996-2000), approved by Council Decision 95/564/EC [6]; and the programme encouraging the development and distribution of European audiovisual works MEDIA II — Development and distribution (1996-2000), approved by Council Decision 95/563/EC [7].
Pristojnosti in pooblastila Agencije morajo obsegati tudi upravljanje in zaključitev projektov v okviru programa usposabljanja za strokovnjake v industriji evropskih avdiovizualnih programov MEDIA II – Usposabljanje (1996–2000), odobrenega s Sklepom Sveta 95/564/ES [6], in programa za spodbujanje razvoja in distribucije evropskih avdiovizualnih del MEDIA II – Razvoj in distribucija (1996–2000), odobrenega s Sklepom Sveta 95/563/ES [7].
Decision 2005/56/EC should consequently be amended.
Zato je treba spremeniti Sklep 2005/56/ES.
The provisions set out by this Decision are in accordance with the opinion of the Committee for Executive Agencies,
Določbe tega sklepa so skladne z mnenjem Odbora za izvajalske agencije –
In Decision 2005/56/EC the following points 29 and 30 shall be added to Article 4(1):
V Sklepu 2005/56/ES se členu 4(1) dodata točki 29 in 30:
the training programme for professionals in the European audiovisual programme industry (MEDIA II — Training) (1996-2000), established by Council Decision 95/564/EC;
program usposabljanja za strokovnjake v industriji evropskih avdiovizualnih programov (MEDIA II – Usposabljanje) (1996–2000), vzpostavljen s Sklepom Sveta 95/564/ES;
the programme encouraging the development and distribution of European audiovisual works (MEDIA II — Development and distribution) (1996-2000), established by Council Decision 95/563/EC.
program za spodbujanje razvoja in distribucije evropskih avdiovizualnih del (MEDIA II – Razvoj in distribucija) (1996–2000), vzpostavljen s Sklepom Sveta 95/563/ES.
Decision as amended by Decision 2007/114/EC (OJ L 49, 17.2.2007, p. 21).
Sklep, kakor je bil spremenjen s Sklepom 2007/114/ES (UL L 49, 17.2.2007, str. 21).
OJ L 321, 30.12.1995, p. 33.
UL L 321, 30.12.1995, str. 33.
OJ L 321, 30.12.1995, p. 25.
UL L 321, 30.12.1995, str. 25.
OJ L 321, 30.12.1995, p. 25.’
UL L 321, 30.12.1995, str. 25.“
on emergency measures applicable to crustaceous imported from Bangladesh and intended for human consumption
o nujnih ukrepih v zvezi z raki, uvoženimi iz Bangladeša in namenjenimi za prehrano ljudi
(notified under document number C(2008) 3698)
(notificirano pod dokumentarno številko C(2008) 3698)
Regulation (EC) No 178/2002 lays down the general principles governing food and feed in general, and food and feed safety in particular, at Community and national level.
Uredba (ES) št. 178/2002 določa splošna načela, ki urejajo živila in krmo na splošno ter varnost živil in krme zlasti na ravni Skupnosti in nacionalni ravni.