natgillin/translations-raw huggingface dataset:
entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in Article 131(4) and that have a link with the beneficiary, in particular a legal or capital link, which is neither limited to the action nor established for the sole purpose of its implementation.
subjekti, ki izpolnjujejo merila za upravičenost, in ne spadajo v eno od situacij iz člena 133(4) ter imajo povezavo z upravičencem, zlasti pravno ali kapitalsko, ki ni niti omejena na ukrepe niti vzpostavljena zgolj zaradi izvajanja teh ukrepov.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning the minimum content of grant agreements or decisions, in particular, where a grant is awarded to several entities, the specific obligations of the coordinator, if any, and of the other beneficiaries, the applicable responsibility regime and the conditions for adding or removing a beneficiary.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi z najmanjšo vsebino sporazumov ali sklepov o nepovratnih sredstvih, zlasti kadar se nepovratna sredstva dodelijo več subjektom, posebnimi obveznostmi koordinatorja, če je imenovan, in drugih upravičencev, režimom odgovornosti, ki se uporablja, ter pogoji za dodajanje ali odstranjevanje upravičenca.
Grants may take any of the following forms:
Nepovratna sredstva so lahko v kateri koli od naslednjih oblik:
reimbursement of a specified proportion of the eligible costs, referred to in Article 126, actually incurred;
povračilo določenega deleža upravičenih stroškov iz člena 126, ki so dejansko nastali;
reimbursement on the basis of unit costs;
povračilo na osnovi stroškov na enoto;
a combination of the forms referred to in points (a) to (d).
kombinacija oblik iz točk (a) do (d).
When determining the appropriate form of a grant, the potential beneficiaries' interests and accounting methods shall be taken into account to the greatest possible extent.
Pri določanju ustrezne oblike nepovratnih sredstev se v največji možni meri upoštevajo interesi in računovodske metode morebitnih upravičencev.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning rules for the different forms of grants, including low value grants.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s pravili o različnih oblikah nepovratnih sredstev, vključno z nepovratnimi sredstvi nizke vrednosti.
Lump sums, unit costs and flat-rate financing
Pavšalni zneski, stroški na enoto in pavšalno financiranje
Without prejudice to the provisions of the basic act, the use of lump sums, unit costs or flat-rate financing shall be authorised by way of a Commission decision ensuring respect for the principle of equal treatment of beneficiaries for the same category of actions or work programmes.
Brez poseganja v določbe temeljnega akta se uporaba pavšalnih zneskov, stroškov na enoto in pavšalnega financiranja odobri s sklepom Komisije, pri čemer se zagotovi spoštovanje načela enakega obravnavanja upravičencev za isto kategorijo ukrepov ali programov dela.
Where the maximum amount per grant does not exceed the amount of a low value grant, the authorisation may be given by the authorising officer responsible.
Kadar največji znesek na nepovratna sredstva ne preseže zneska nepovratnih sredstev nizke vrednosti, lahko dodelitev sredstev odobri odgovorni odredbodajalec.
The authorisation shall at least be supported by the following:
Odobritev je podprta najmanj z naslednjim:
justification concerning the appropriateness of such forms of financing with regard to the nature of the supported actions or work programmes, as well as to the risks of irregularities and fraud and costs of control;
utemeljitvijo ustreznosti teh oblik financiranja glede na naravo podprtih ukrepov ali programov dela, pa tudi glede na tveganje nepravilnosti in goljufij ter stroške kontrole;
identification of the costs or categories of costs covered by lump sums, unit costs or flat-rate financing, which shall exclude ineligible costs under the applicable Union rules;
opredelitvijo stroškov oziroma kategorij stroškov, ki bodo poravnani s pavšalnimi zneski, stroški na enoto ali pavšalnim financiranjem, pri čemer so izključeni stroški, ki do takšnega financiranja po pravilih Unije, ki se uporabljajo, niso upravičeni;
description of the methods for determining lump sums, unit costs or flat-rate financing, and of the conditions for reasonably ensuring that the no-profit and co-financing principles are complied with and that double financing of costs is avoided.
opis metod za določanje pavšalnih zneskov, stroškov na enoto ali pavšalnega financiranja ter opis pogojev, pod katerimi bo mogoče v razumni meri zagotoviti spoštovanje načel neprofitnosti in sofinanciranja ter preprečevanje dvojnega financiranja stroškov.
Those methods shall be based on:
Te metode temeljijo na:
statistical data or similar objective means; or
statističnih podatkih ali podobnih objektivnih sredstvih; ali
a beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices.
pristopu glede na posameznega upravičenca, ob upoštevanju potrjenih ali z revizijo preverljivih obstoječih podatkov o upravičencu oziroma njegove običajne prakse stroškovnega računovodstva.
Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices ex ante with the conditions set out in paragraph 2 or through an appropriate strategy for ex post controls.
Kadar je običajna praksa stroškovnega računovodstva upravičenca odobrena, lahko odgovorni odredbodajalec skladnost te prakse predhodno oceni s pogoji iz odstavka 2 ali z ustrezno strategijo naknadnih kontrol.
If the compliance of the beneficiary's usual cost accounting practices with the conditions referred to in paragraph 2 has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls.
Če je bila skladnost običajne prakse stroškovnega računovodstva upravičenca s pogoji iz odstavka 2 predhodno ugotovljena, se pavšalni zneski, stroški na enoto in pavšalno financiranje, določeni z uporabo te prakse, ne preverjajo z naknadnimi kontrolami.
The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary are compliant with the conditions referred to in paragraph 2 if they are accepted by national authorities under comparable funding schemes.
Odgovorni odredbodajalec lahko oceni, da je običajna praksa stroškovnega računovodstva upravičenca skladna s pogoji iz odstavka 2, če je sprejemljiva za nacionalne organe v okviru primerljivih programov financiranja.
The grant decision or agreement may authorise or impose, in the form of flat-rates, funding of the beneficiary's indirect costs up to a maximum of 7 % of total eligible direct costs for the action, except where the beneficiary is in receipt of an operating grant financed from the budget.
Sklep ali sporazum o nepovratnih sredstvih lahko odobri ali naloži financiranje posrednih stroškov upravičenca v obliki pavšalnega financiranja do največ 7 % skupnih upravičenih neposrednih stroškov za ukrep, razen če upravičenec prejema nepovratna sredstva za poslovanje, ki se financira iz proračuna.
The 7 % ceiling may be exceeded on the basis of a reasoned decision of the Commission.
dstotna zgornja meja se lahko preseže na podlagi obrazloženega sklepa Komisije.
SME owners and other natural persons who do not receive a salary may declare eligible personnel costs for the work carried out under an action or work programme, on the basis of unit costs determined by way of a Commission decision.
Lastniki MSP ter druge fizične osebe, ki ne prejemajo plače, lahko na podlagi stroškov na enoto, določenih s sklepom Komisije, prijavijo upravičene stroške dela za delo, ki so ga opravili v okviru ukrepa ali programa dela.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules regarding lump sums, unit costs and flat-rate financing.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili glede pavšalnih zneskov, stroškov na enoto in pavšalnega financiranja.
General principles applicable to grants
Splošna načela, ki se uporabljajo za nepovratna sredstva
Grants shall be subject to the principles of transparency and equal treatment.
Za nepovratna sredstva veljata načeli preglednosti in enakega obravnavanja.
Without prejudice to Article 130, grants shall not be cumulative or awarded retrospectively.
Brez poseganja v člen 130 nepovratna sredstva niso kumulativna ali retroaktivna.
Grants shall involve co-financing without prejudice to the specific rules laid down in Title IV of Part Two.
Nepovratnih sredstva vključujejo sofinanciranje, kar pa ne posega v posebna pravila iz naslova IV drugega dela.
Unless otherwise specified in this Regulation, the regulations governing political parties at European level and the rules regarding their funding are laid down in Regulation (EC) No 2004/2003 of the European Parliament and of the Council of 4 November 2003 on the regulations governing political parties at European level and the rules regarding their funding [20].
Če v tej uredbi ni drugače določeno, so predpisi, ki urejajo politične stranke na evropski ravni, in pravila glede njihovega financiranja, opredeljeni v Uredbi (ES) št. 2004/2003 Evropskega parlamenta in Sveta z dne 4. novembra 2003 o predpisih, ki urejajo delovanje političnih strank na evropski ravni, in pravilih glede njihovega financiranja [20].
Grants shall not have the purpose or effect of producing a profit within the framework of the action or the work programme of the beneficiary (‘no-profit principle’).
Z nepovratnimi sredstvi si upravičenec v okviru svojega ukrepa ali programa dela ne sme prizadevati za dobiček ali ga ustvariti (v nadaljnjem besedilu: načelo neprofitnosti).
actions the objective of which is the reinforcement of the financial capacity of a beneficiary, or actions which generate an income to ensure their continuity after the period of Union financing provided for in the grant decision or agreement;
ukrepe, katerih cilj je okrepitev finančne sposobnosti upravičenca ali dejavnosti za ustvarjanje prihodkov, da se zagotovi njihova trajnost po obdobju financiranja s strani Unije, kot je določeno v sklepu ali sporazumu o nepovratnih sredstvih;
other direct support paid to natural persons most in need, such as unemployed persons and refugees;
drugo neposredno pomoč, plačano fizičnim osebam, ki jo najbolj potrebujejo, kot so brezposelne osebe in begunci;
grants based on flat rates and/or lump sums and/or unit costs where these comply with the conditions set out in Article 124(2);
nepovratna sredstva, ki temeljijo na pavšalnih stopnjah in/ali pavšalnih zneskih in/ali stroških na enoto, če izpolnjujejo pogoje, določeni v členu 124(2);
low value grants.
nepovratna sredstva nizke vrednosti.
Where a profit is made, the Commission shall be entitled to recover the percentage of the profit corresponding to the Union contribution to the eligible costs actually incurred by the beneficiary to carry out the action or work programme.
Če se ustvari dobiček, ima Komisija pravico izterjati odstotek dobička, ki ustreza prispevku Unije k upravičenim stroškom, ki jih je upravičenec dejansko imel z izvajanjem ukrepa ali programa dela.
For the purpose of this Title, profit shall be defined as a surplus of the receipts over the eligible costs incurred by the beneficiary, when the request is made for payment of the balance.
Za namene tega naslova se dobiček opredeli kot presežek prejemkov glede na upravičene stroške, ki jih je imel upravičenec ob predložitvi zahtevka za plačilo razlike.
The receipts referred to in the first subparagraph shall be limited to income generated by the action or work programme, as well as financial contributions specifically assigned by donors to the financing of the eligible costs.
Prejemki iz prvega pododstavka so omejeni na prihodke iz ukrepa ali programa dela, kakor tudi finančne prispevke, ki so jih donatorji posebej namenili financiranju upravičenih stroškov.
In the case of an operating grant, amounts dedicated to the building up of reserves shall not be taken into account for the purpose of verifying compliance with the no-profit principle.
V primeru nepovratnih sredstev za poslovanje se zneski, namenjeni oblikovanju rezerv, ne upoštevajo pri preverjanju skladnosti z načelom neprofitnosti.
If a political party at Union level realises a surplus of income over expenditure at the end of a financial year in which it received an operating grant, the part of that surplus corresponding to up to 25 % of the total income for that year may, by derogation from the no-profit principle laid down in paragraph 4, be carried over to the following year provided that it is used before the end of the first quarter of that following year.
Če prihodki politične stranke na ravni Unije na koncu finančnega leta, za katero je stranka prejela nepovratna sredstva za poslovanje, presegajo odhodke, se z odstopanjem od načela o neprofitnosti iz odstavka 4 del tega presežka v višini največ 25 % celotnih prihodkov tistega leta lahko prenese v naslednje leto, pod pogojem, da bo porabljen pred koncem prvega četrtletja tega naslednjega leta.
For the purpose of verifying compliance with the no-profit principle, the own resources, in particular donations and membership fees, aggregated in the annual operations of a political party at Union level, which exceed 15 % of the eligible costs to be borne by the beneficiary, shall not be taken into account.
Za preverjanje spoštovanja načela neprofitnosti se ne upoštevajo lastna sredstva, zlasti donacije in članarine, zbrane med letnim delovanjem političnih strank na ravni Unije, ki presegajo 15 % upravičenih stroškov, ki jih krije upravičenec.
The second subparagraph shall not apply if the financial reserves of a political party at Union level exceed 100 % of its average annual income.
Drugi pododstavek se ne uporablja, če finančne rezerve politične stranke na ravni Unije presegajo 100 % njenega povprečnega letnega prihodka.
Grants may be awarded without a call for proposals to the EIB or the European Investment Fund for actions of technical assistance.
Nepovratna sredstva se lahko brez razpisa za zbiranje predlogov dodelijo EIB ali Evropskemu investicijskemu skladu za ukrepe tehnične pomoči.
In such cases Articles 131(2) to (5) and 132(1) shall not apply.
V teh primerih se člena 131(2) do (5) in 132(1) ne uporabljata.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 complementing the general principles applicable to grants, including the no-profit principle and the co-financing principle.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 za dopolnitev splošnih načel, ki se uporabljajo za nepovratna sredstva, vključno z načelom neprofitnosti in načelom sofinanciranja.
Furthermore, the Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning the definition of technical assistance.
Na Komisijo se tudi prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi z opredelitvijo tehnične pomoči.
Grants shall not exceed an overall ceiling expressed in terms of an absolute value which shall be established on the basis of estimated eligible costs.
Nepovratna sredstva ne presegajo skupne zgornje meje, ki je izražena v obliki absolutne vrednosti, določene na podlagi ocene upravičenih stroškov.
Grants shall not exceed the eligible costs.
Nepovratna sredstva ne presegajo upravičenih stroškov.
Eligible costs are costs actually incurred by the beneficiary of a grant which meet all of the following criteria:
Upravičeni stroški so dejanski stroški, ki jih je imel upravičenec do nepovratnih sredstev in ki izpolnjujejo vsa naslednja merila:
they are necessary for the implementation of the action or of the work programme which is the subject of the grant;
potrebni so za izvajanje ukrepa ali programa dela, ki je predmet nepovratnih sredstev;
they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;
so določljivi in preverljivi ter zlasti zabeleženi v računovodskih izkazih upravičenca in pripravljeni v skladu z računovodskimi standardi, ki se uporabljajo v državi, kjer ima upravičenec svoj sedež, in v skladu z običajno prakso stroškovnega računovodstva upravičenca;
they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
so smotrni, utemeljeni in v skladu z načeli dobrega finančnega poslovodenja, zlasti glede gospodarnosti in učinkovitosti.
Calls for proposals shall specify the categories of costs considered as eligible for Union funding.
V razpisih za zbiranje predlogov se določijo kategorije stroškov, ki so upravičeni do financiranja Unije.
Without prejudice to the basic act and in addition to paragraph 2, the following categories of costs shall be eligible where the authorising officer responsible has declared them as such under the call for proposals:
Brez poseganja v temeljni akt in poleg odstavka 2 so naslednje kategorije stroškov upravičene, kadar jih odgovorni odredbodajalec v okviru razpisa za zbiranje predlogov razglasi za takšne:
costs relating to a pre-financing guarantee lodged by the beneficiary of the grant, where that guarantee is required by the authorising officer responsible pursuant to Article 134(1);
stroški, povezani z jamstvom za predhodno financiranje, ki ga predloži upravičenec do nepovratnih sredstev, kadar to jamstvo zahteva odgovorni odredbodajalec v skladu s členom 134(1);
costs relating to external audits where such audits are required in support of the requests for payments by the authorising officer responsible;
stroški v povezavi z zunanjimi revizijami, kadar take revizije za podporo zahtevam za plačilo zahteva odgovorni odredbodajalec;
value added tax ("VAT") where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person as defined in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax [21];
davek na dodano vrednost (v nadaljnjem besedilu: DDV), kadar ga ni mogoče povrniti v skladu z nacionalno zakonodajo o DDV, ki se uporablja, in ga plača upravičenec, ki je davčni zavezanec, kot je opredeljeno v prvem pododstavku člena 13(1) Direktive Sveta 2006/112/ES z dne 28 novembra 2006 o skupnem sistemu davka na dodano vrednost [21];
depreciation costs, provided they are actually incurred by the beneficiary;
stroški amortizacije, če jih je upravičenec dejansko imel;
salary costs of the personnel of national administrations to the extent that they relate to the cost of activities which the relevant public authority would not carry out if the project concerned were not undertaken.
stroški za plače osebja nacionalnih uprav, kolikor so povezani s stroški dejavnosti, ki jih zadevni javni organ ne bi izvajal, če ne bi izvajal zadevnega projekta.
Costs incurred by entities affiliated to a beneficiary as described in Article 122 may be accepted as eligible by the authorising officer responsible under the call for proposals.
Stroške subjektov, povezanih z upravičencem, kot je opredeljeno v členu 122, lahko odgovorni odredbodajalec v okviru razpisa za zbiranje predlogov sprejme kot upravičene.
In such a case, the following conditions shall apply cumulatively:
V tem primeru naslednji pogoji veljajo kumulativno:
the entities concerned are identified in the grant agreement or decision;
zadevni subjekti so navedeni v sporazumu ali sklepu o nepovratnih sredstvih;
the entities concerned abide by the rules applicable to the beneficiary under the grant agreement or decision with regard to eligibility of costs and rights of checks and audits by the Commission, OLAF and the Court of Auditors.
zadevni subjekti spoštujejo pravila, ki se uporabljajo za upravičenca v okviru sporazuma ali sklepa o nepovratnih sredstvih ob upoštevanju upravičenosti stroškov in pravic do pregledov in revizij, ki jih opravijo Komisija, OLAF in Računsko sodišče.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning further specifications on eligible costs.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi z dodatnimi podatki o upravičenih stroških.
Co-financing in kind
Sofinanciranje v naravi
For the purpose of calculating the profit generated by the grant, co-financing in the form of contributions in kind shall not be taken into account.
Sofinanciranja v obliki prispevkov v naravi se ne upošteva za namene izračuna dobička, ki se ustvari z nepovratnimi sredstvi.
The authorising officer responsible may accept contributions in kind as co-financing, if considered necessary or appropriate.
Odgovorni odredbodajalec lahko sprejme prispevke v naravi kot sofinanciranje, če meni, da so potrebni ali primerni.
Where co-financing inkind is offered in support of low value grants and the authorising officer responsible has decided to refuse this, he or she shall justify why it is unnecessary or inappropriate.
Če se sofinanciranje v naravi nudi v podporo nepovratnim sredstvom nizke vrednosti in odgovorni odredbodajalec sklene tako sofinanciranje zavrniti, utemeljiti, zakaj je nepotrebno ali neustrezno.
Such contributions shall not exceed:
Takšni prispevki ne presegajo:
either the costs actually incurred by third parties and duly supported by accounting documents;
stroškov, ki so jih dejansko imele tretje osebe in jih lahko dokažejo z računovodskimi dokumenti;
or, in the absence of such documents, the costs that correspond to those generally accepted on the market in question.
ali, če takih dokumentov ni, stroškov, ki ustrezajo tistim, ki so splošno sprejeti na zadevnem trgu.
Contributions in kind shall be presented separately in the estimated budget to reflect the total resources allocated to the action.
Prispevki v naravi se predstavijo ločeno v oceni proračuna, da odrazijo vsa sredstva, ki so bila namenjena za ukrep.
Their unit value shall be evaluated in the provisional budget and shall not be subject to subsequent changes.
Njihova vrednost na enoto se oceni v začasnem proračunu in se pozneje ne spreminja.
Contributions in kind shall comply with national tax and social security rules.
Prispevki v naravi so skladni z nacionalnimi davčnimi pravili in pravili na področju socialne varnosti.
Grants shall be subject to a work programme, to be published prior to its implementation.
Nepovratna sredstva so zajeta v programu dela, ki se objavi, preden se začne izvajati.
That work programme shall be implemented through the publication of calls for proposals, except in duly justified exceptional cases of urgency or where the characteristics of the beneficiary or of the action leave no other choice for a given action, or where the beneficiary is identified in a basic act.
Ta program dela se izvaja z objavljanjem razpisov za zbiranje predlogov, razen v ustrezno utemeljenih izjemnih nujnih primerih ali če lastnosti upravičenca ali ukrepa pri posameznem ukrepu ne dopuščajo druge možnosti ali če je upravičenec opredeljen v temeljnem aktu.
The first subparagraph shall not apply to crisis management aid, civil protection operations or humanitarian aid operations.
Prvi pododstavek se ne uporablja za pomoč za krizno upravljanje ter ukrepe v okviru civilne zaščite ali humanitarne pomoči.