natgillin/translations-raw huggingface dataset:
The partner countries referred to in point (b) of the first subparagraph shall participate in the programme in accordance with provisions to be determined with those countries following the establishment of framework agreements concerning their participation in Union programmes.
Partnerske države iz točke (b) prvega pododstavka sodelujejo v Programu v skladu z določbami, ki jih je treba opredeliti skupaj z navedenimi državami po vzpostavitvi okvirnih sporazumov o njihovem sodelovanju v programih Unije.
Their participation shall support only activities under the programme which are aimed at fighting tax fraud and tax evasion and addressing aggressive tax planning.
Njihovo sodelovanje podpira le dejavnosti v okviru Programa, katerih namen je boj proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju.
Participation in activities under the programme
Sodelovanje pri dejavnostih v okviru Programa
External experts may be invited to contribute to selected activities organised under the programme wherever essential for the achievement of the objectives referred to in Articles 5 and 6.
Zunanji strokovnjaki so lahko povabljeni, da prispevajo k izbranim dejavnostim v okviru Programa, če je to bistveno za uresničevanje ciljev iz členov 5 in 6.
The external experts shall be selected by the Commission together with the participating countries, on the basis of their skills, experience and knowledge relevant to the specific activities, taking into account any potential conflict of interest, and striking a balance between business representatives and other civil society experts.
Komisija skupaj s sodelujočimi državami izbere zunanje strokovnjake na podlagi njihovih spretnosti, izkušenj in znanj, ki so pomembni za določene dejavnosti, ob upoštevanju morebitnega nasprotja interesov in ob vzpostavitvi ravnovesja med predstavniki podjetij in drugimi strokovnjaki civilne družbe.
A list of selected external experts shall be made public and shall be regularly updated.
Seznam izbranih zunanjih strokovnjakov se javno objavi in se redno posodablja.
Overall objective and specific objective
Splošni in posebni cilj
The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by enhancing cooperation between participating countries, their tax authorities and their officials.
Splošni cilj Programa je izboljšati pravilno delovanje sistemov obdavčitve na notranjem trgu s poglobitvijo sodelovanja med sodelujočimi državami, njihovimi davčnimi organi in njihovimi uradniki.
The specific objective of the programme shall be to support the fight against tax fraud, tax evasion and aggressive tax planning and the implementation of Union law in the field of taxation by ensuring exchange of information, by supporting administrative cooperation and, where necessary and appropriate, by enhancing the administrative capacity of participating countries with a view to assisting in reducing the administrative burden on tax authorities and the compliance costs for taxpayers.
Posebni cilj Programa je podpora boju proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju ter izvajanju prava Unije s področja obdavčitve z zagotavljanjem izmenjave informacij, s spodbujanjem upravnega sodelovanja ter, kadar je to potrebno in primerno, s krepitvijo upravne zmogljivosti sodelujočih držav, z namenom prispevanja k zmanjševanju upravne obremenitve davčnih organov in stroškov ravnanja v skladu z zakonodajo za davkoplačevalce.
The achievement of the objectives referred to in this Article shall be measured on the basis, in particular, of the following:
Doseganje ciljev iz tega člena se meri zlasti z naslednjim:
the availability of, and full access to, the common communication network for the European Information Systems;
z razpoložljivostjo skupnega komunikacijskega omrežja za evropske informacijske sisteme in neomejenim dostopom do njega;
the feedback from participating countries on the results of actions under the programme.
s povratnimi informacijami sodelujočih držav glede rezultatov ukrepov v okviru Programa.
Operational objectives and priorities of the programme
Operativni cilji in prednostne naloge Programa
The operational objectives and priorities of the programme shall be the following:
Operativni cilji in prednostne naloge Programa so:
to implement, improve, operate and support the European Information Systems for taxation;
izvajati, izboljšati, upravljati in podpirati evropske informacijske sisteme za obdavčitev;
to support administrative cooperation activities;
podpirati dejavnosti upravnega sodelovanja;
to reinforce the skills and competence of tax officials;
izpopolnjevati znanja in spretnosti davčnih uradnikov;
to enhance the understanding and implementation of Union law in the field of taxation;
krepiti razumevanje in izvajanje prava Unije s področja obdavčitve;
to support the improvement of administrative procedures and the sharing of good administrative practices.
podpirati izboljšanje upravnih postopkov ter izmenjavo dobrih upravnih praks.
The objectives and priorities referred to in paragraph 1 shall be pursued with a particular emphasis on supporting the fight against tax fraud, tax evasion and aggressive tax planning.
Cilji in prednostne naloge iz odstavka 1 se uresničujejo s posebnim poudarkom na podpori boju proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju.
The programme shall provide, under the conditions set out in the annual work programme referred to in Article 14, financial support for the following:
Program pod pogoji iz letnega delovnega programa iz člena 14 zagotavlja finančno podporo za:
joint actions:
skupne ukrepe:
project groups, generally composed of a limited number of countries, operational during a limited period of time to pursue a predefined objective with a precisely described outcome;
projektne skupine, ki so običajno sestavljene iz omejenega števila držav in delujejo v omejenem časovnem obdobju za uresničitev vnaprej določenega cilja z natančno opisanim rezultatom;
bilateral or multilateral controls and other activities provided for in Union law on administrative cooperation, organised by two or more participating countries, which include at least two Member States;
dvostranski ali večstranski nadzor in druge dejavnosti, ki so določene v pravu Unije o upravnem sodelovanju, ki jih organizirata(-jo) dve ali več sodelujočih držav, od katerih sta najmanj dve državi članici;
working visits organised by the participating countries or another country to enable officials to acquire or increase their expertise or knowledge in tax matters;
delovni obiski, ki jih organizirajo sodelujoče države ali druga država, da bi uradniki pridobili ali okrepili strokovno znanje in izkušnje ali znanje na davčnem področju;
expert teams, namely structured forms of cooperation, with a non-permanent character, pooling expertise to perform tasks in specific domains, in particular in the European Information Systems, possibly with the support of online collaboration services, administrative assistance and infrastructure and equipment facilities;
skupine strokovnjakov, in sicer strukturirane oblike nestalnega sodelovanja in združujejo strokovno znanje in izkušnje za izvajanje nalog na specifičnih področjih, zlasti v zvezi z evropskimi informacijskimi sistemi, po možnosti s podporo spletnih sodelovalnih storitev, upravne pomoči ter infrastrukture in opreme;
public administration capacity-building and supporting actions;
krepitev zmogljivosti javne uprave in podporni ukrepi;
communication projects;
komunikacijski projekti;
any other activity in support of the overall, specific and operational objectives and priorities set out in Articles 5 and 6, provided that the necessity for such other activity is duly justified;
vse druge dejavnosti, ki podpirajo splošne, posebne in operativne cilje ter prednostne naloge iz členov 5 in 6, če je ustrezno utemeljeno, da je potrebna takšna druga dejavnost;
European Information Systems building:
izgradnjo evropskih informacijskih sistemov:
the development, maintenance, operation and quality control of Union components of the European Information Systems set out in point A of the Annex and new European Information Systems established under Union law, with a view to interconnecting tax authorities efficiently;
razvoj, vzdrževanje, delovanje in nadzor kakovosti tistih komponent evropskih informacijskih sistemov iz točke A Priloge, ki so komponente Unije, ter novih evropskih informacijskih sistemov, vzpostavljenih v skladu s pravom Unije, z namenom učinkovitega medsebojnega povezovanja davčnih organov;
common training activities:
skupna usposabljanja:
jointly developed training actions to support the necessary professional skills and knowledge relating to taxation.
skupno oblikovani ukrepi usposabljanja za krepitev potrebnih poklicnih spretnosti in znanj v zvezi z obdavčitvijo.
Working visits referred to in point (a)(iv) of the first subparagraph shall not exceed one month.
Delovni obiski iz točke (a)(iv) prvega pododstavka ne presegajo enega meseca.
For working visits organised within third countries, only travel and subsistence (accommodation and daily allowance) costs shall be eligible under the programme.
Pri delovnih obiskih v tretjih državah so v okviru Programa upravičeni le potni stroški in stroški bivanja (nastanitev in dnevnica).
Expert teams referred to in point (a)(v) of the first subparagraph shall be organised by the Commission in cooperation with the participating countries and, unless duly justified, shall not exceed one year.
Skupine strokovnjakov iz točke (a)(v) prvega pododstavka organizira Komisija v sodelovanju s sodelujočimi državami, njihovo delovanje pa, razen v ustrezno utemeljenih primerih, ne presega enega leta.
The resources for the eligible actions referred to in this Article shall be allocated in a balanced manner and in proportion to the real needs of those actions.
Sredstva za upravičene ukrepe iz tega člena se dodelijo uravnoteženo in sorazmerno z dejansko potrebo po izvedbi teh ukrepov.
When evaluating the programme, the Commission shall assess the need for introducing budgetary ceilings for the various eligible actions.
Komisija pri ocenjevanju Programa oceni potrebo po uvedbi proračunskih zgornjih mej za različne upravičene ukrepe.
Specific implementation provisions for joint actions
Posebne izvedbene določbe za skupne ukrepe
Participation in joint actions referred to in point (a) of the first subparagraph of Article 7(1) shall be on a voluntary basis.
Sodelovanje pri skupnih ukrepih iz točke (a) prvega pododstavka člena 7(1) je prostovoljno.
Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the joint actions.
Sodelujoče države zagotovijo, da so za sodelovanje pri skupnih ukrepih imenovani uradniki z ustreznim profilom in kvalifikacijami, vključno z znanjem jezikov.
Participating countries shall, where appropriate, take the necessary measures to raise awareness of the joint actions and to ensure that use is made of the outputs generated.
Sodelujoče države po potrebi sprejmejo potrebne ukrepe za ozaveščanje o skupnih ukrepih in zagotavljanje uporabe njihovih rezultatov.
Specific implementation provisions for the European Information Systems
Posebne izvedbene določbe za evropske informacijske sisteme
The Commission and the participating countries shall ensure that the European Information Systems referred to in point A of the Annex are developed, operated and appropriately maintained.
Komisija in sodelujoče države zagotovijo razvoj, delovanje in ustrezno vzdrževanje evropskih informacijskih sistemov iz točke A Priloge.
The Commission shall coordinate, in cooperation with the participating countries, those aspects of the establishment and functioning of the Union and non-Union components of the European Information Systems referred to in point A of the Annex which are necessary to ensure their operability, interconnectivity and continuous improvement.
Komisija v sodelovanju s sodelujočimi državami uskladi tiste vidike oblikovanja in delovanja komponent evropskih informacijskih sistemov iz točke A Priloge, vključujoč komponente Unije in tiste, ki niso komponente Unije, ki so potrebni za zagotovitev njihovega delovanja, medsebojne povezljivosti in stalnega izboljševanja.
The use of the Union components of the European Information Systems referred to in point A of the Annex by non-participating countries shall be subject to agreements with those countries to be concluded in accordance with Article 218 of the Treaty on the Functioning of the European Union.
Nesodelujoče države lahko tiste komponente evropskih informacijskih sistemov iz točke A Priloge, ki so komponente Unije, uporabljajo na podlagi sporazumov, ki se s temi državami sklenejo v skladu s členom 218 Pogodbe o delovanju Evropske unije.
Specific implementation provisions for common training activities
Posebne izvedbene določbe za skupno usposabljanje
Participation in common training activities referred to in point (c) of the first subparagraph of Article 7(1) shall be on a voluntary basis.
Sodelovanje pri skupnem usposabljanju iz točke (c) prvega pododstavka člena 7(1) je prostovoljno.
Participating countries shall ensure that officials with an appropriate profile and qualifications, including language skills, are nominated to participate in the common training activities.
Sodelujoče države zagotovijo, da so za sodelovanje pri skupnih dejavnostih usposabljanja imenovani uradniki z ustreznim profilom in kvalifikacijami, vključno z znanjem jezikov.
Participating countries shall integrate, where appropriate, jointly developed training content, including e-learning modules, training programmes and commonly agreed training standards into their national training programmes.
Sodelujoče države v nacionalne programe usposabljanja po potrebi vključijo skupaj razvito vsebino usposabljanja, tudi module e-učenja, programe usposabljanja in skupno dogovorjene standarde usposabljanja.
The financial envelope for the implementation of the programme shall be EUR 223366000 in current prices.
Finančni okvir za izvajanje Programa znaša 223366000 EUR po trenutnih cenah.
The financial allocation for the programme may also cover expenses pertaining to preparatory, monitoring, checking, audit and evaluation activities which are required on a regular basis for the management of the programme and the achievement of its objectives;
Finančna sredstva za Program lahko krijejo tudi stroške priprave, spremljanja, nadzora, revizije in ocenjevanja, ki so stalno potrebni za upravljanje Programa in dosego njegovih ciljev;
in particular, studies, meetings of experts, information and communication activities related to the objectives laid down in this Regulation, expenses linked to IT networks focusing on information processing and exchange, together with all other technical and administrative assistance expenses incurred by the Commission for the management of the programme.
zlasti stroške študij, srečanj strokovnjakov, informacijskih in komunikacijskih dejavnosti, povezanih s cilji, določenimi v tej uredbi, stroške v zvezi z informacijskimi omrežji, osredotočenimi na obdelavo in izmenjavo informacij, pa tudi vse ostale stroške tehnične in upravne pomoči, ki jih je imela Komisija pri upravljanju Programa.
The share of administrative expenditure shall, in general, not exceed 5 % of the overall cost of the programme.
Delež odhodkov za poslovanje načeloma ne preseže 5 % celotnih stroškov Programa.
Types of intervention
Vrste posredovanja
The Commission shall implement the programme in accordance with Regulation (EU, Euratom) No 966/2012.
Komisija izvaja Program v skladu z Uredbo (EU, Euratom) št. 966/2012.
Union financial support for activities provided for in Article 7 shall take the form of:
Finančna podpora Unije za dejavnosti iz člena 7 se zagotovi v obliki:
grants;
nepovratnih sredstev,
public procurement contracts;
pogodb o izvedbi javnega naročila,
the reimbursement of costs incurred by external experts referred to in Article 4.
povračila stroškov zunanjih strokovnjakov iz člena 4.
The co-financing rate for grants shall be up to 100 % of the eligible costs in the case of travel and accommodation costs, costs linked to the organisation of events and daily allowances.
Delež sofinanciranja za nepovratna sredstva znaša 100 % upravičenih stroškov, če gre za potne in nastanitvene stroške, stroške v zvezi z organizacijo dogodkov in dnevnice.
That rate shall apply to all eligible actions with the exception of expert teams referred to in point (a)(v) of the first subparagraph of Article 7(1).
Ta delež velja za vse upravičene ukrepe, razen ukrepa v zvezi s skupinami strokovnjakov iz točke (a)(v) prvega pododstavka člena 7(1).
The applicable co-financing rate for expert teams, where those actions require the awarding of grants, shall be set out in the annual work programmes.
Veljavni delež sofinanciranja za skupne strokovnjakov, ko so za navedene ukrepe potrebna nepovratna sredstva, se določi v letnih delovnih programih.
The Union components of the European Information Systems shall be financed by the programme.
Tiste komponente evropskih informacijskih sistemov, ki so komponente Unije, se financirajo iz Programa.
Participating countries shall, in particular, bear the costs of the acquisition, development, installation, maintenance and day-to-day operation of the non-Union components of the European Information Systems.
Sodelujoče države nosijo zlasti stroške nabave, razvoja, namestitve, vzdrževanja in vsakodnevnega delovanja komponent evropskih informacijskih sistemov, ki niso komponente Unije.
The Commission shall take appropriate measures to ensure that, where actions financed under this Regulation are implemented, the financial interests of the Union are protected by the application of preventive measures against fraud, corruption and any other illegal activities by effective checks and, if irregularities are detected, by the recovery of the amounts unduly paid and, where appropriate, by effective, proportionate and dissuasive administrative and financial penalties.
Komisija sprejme ustrezne ukrepe, s katerimi zagotovi, da so pri izvajanju ukrepov, ki se financirajo na podlagi te uredbe, finančni interesi Unije zaščiteni z izvajanjem preventivnih ukrepov proti goljufijam, korupciji in drugim protipravnim ravnanjem ter z učinkovitim preverjanjem, ob odkritju nepravilnosti pa z izterjavo neupravičeno izplačanih zneskov ter po potrebi z učinkovitimi, sorazmernimi in odvračilnimi upravnimi in finančnimi kaznimi.
The Commission or its representatives and the Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds under this Regulation.
Komisija ali njeni predstavniki in Računsko sodišče lahko opravijo revizije tako na podlagi dokumentacije kot na kraju samem, in sicer pri vseh prejemnikih nepovratnih sredstev ter izvajalcih in podizvajalcih, ki so prejeli sredstva Unije v skladu s to uredbo.
The European Anti-fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, in accordance with the provisions and procedures laid down in Regulation (EC) No 1073/1999 of the European Parliament and of the Council [15] and Council Regulation (Euratom, EC) No 2185/96 [16] with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union in connection with a grant agreement or grant decision or a contract funded under this Regulation.
3. Evropski urad za boj proti goljufijam (OLAF) lahko izvaja preiskave, vključno s pregledi na kraju samem in inšpekcijami v skladu z določbami in postopki iz Uredbe (ES) št. 1073/1999 Evropskega parlamenta in Sveta [15] ter Uredbe Sveta (Euratom, ES) št. 2185/96 [16], da bi ugotovil, ali je prišlo do goljufije, korupcije ali katerega koli drugega protipravnega ravnanja, ki vpliva na finančne interese Unije, v povezavi s sporazumom ali sklepom o dodelitvi nepovratnih sredstev ali pogodbo, ki se financira v skladu s to uredbo.
In order to implement the programme, the Commission shall, by means of implementing acts, adopt annual work programmes, which shall set out the objectives pursued, the expected results, the method of implementation and their total amount.
Komisija za izvajanje Programa z izvedbenimi akti sprejme letne delovne programe, v katerih so določeni cilji, ki jih je treba doseči, pričakovani rezultati, metoda izvajanja in njihov skupni znesek.
They shall also contain a description of the actions to be financed, an indication of the amount allocated to each action type and an indicative implementation timetable.
Vsebujejo tudi opis ukrepov, za katere je predvideno financiranje, navedbo zneskov, dodeljenih za posamezno vrsto ukrepa, in okviren časovni razpored izvajanja.
The annual work programmes shall include for grants the priorities, the essential evaluation criteria and the maximum rate of co-financing.
Letni delovni programi za nepovratna sredstva vsebujejo prednostne naloge, bistvena merila za ocenjevanje in najvišjo stopnjo sofinanciranja.
Those implementing acts shall be based on the results of previous years and shall be adopted in accordance with the examination procedure referred to in Article 15(2).
Ti izvedbeni akti temeljijo na rezultatih preteklih let in se sprejmejo v skladu s postopkom pregleda iz člena 15(2).
Monitoring of actions under the programme
Spremljanje ukrepov v okviru Programa
The Commission shall, in cooperation with the participating countries, monitor the programme and actions under it.
Komisija v sodelovanju s sodelujočimi državami spremlja Program in ukrepe, ki se izvajajo v njegovem okviru.
The Commission and participating countries shall establish qualitative and quantitative indicators and, where necessary, add new indicators during the course of the programme.
Komisija in sodelujoče države vzpostavijo količinske in kakovostne kazalnike ter med izvajanjem Programa po potrebi dodajo nove kazalnike.
The indicators shall be used to measure the effects of the programme against pre-defined baselines.
Ti kazalniki se uporabijo za merjenje učinkov Programa glede na vnaprej določena izhodišča.
The Commission shall make public the outcome of the monitoring referred to in paragraph 1 and the indicators referred to in paragraph 2.
Komisija javno objavi izide spremljanja iz odstavka 1 in kazalnike iz odstavka 2.
The outcome of the monitoring shall be used for the evaluation of the programme in accordance with Article 17.
Izidi spremljanja se uporabijo za ocenjevanje Programa v skladu s členom 17.
Evaluation and review
Ocenjevanje in pregled
The Commission shall submit to the European Parliament and to the Council mid-term and final evaluation reports regarding the matters referred to in paragraphs 2 and 3.
Komisija Evropskemu parlamentu in Svetu predloži poročili o vmesni in končni oceni v zvezi z vsebino iz odstavkov 2 in 3.
The results of those evaluations shall be integrated into decisions on possible renewal, modification or suspension of the programme for subsequent periods.
Rezultati navedenih ocen se upoštevajo pri odločitvah o morebitnem podaljšanju, spremembi ali opustitvi Programa v sledečih obdobjih.
Those evaluations shall be carried out by an independent external evaluator.
Te ocene izvaja neodvisni zunanji ocenjevalec.
The Commission shall, by 30 June 2018, draw up a mid-term evaluation report on the achievement of the objectives of the actions under the programme, the efficiency of the use of resources and the added value at the European level of the programme.
Komisija do 30. junija 2018 pripravi poročilo o vmesni oceni doseganja ciljev ukrepov v okviru Programa, učinkovitosti rabe sredstev in dodani vrednosti na evropski ravni.
That report shall, additionally, address the simplification and the continued relevance of the objectives, as well as the contribution of the programme to the Union priorities of smart, sustainable and inclusive growth.
V tem poročilu so obravnavani tudi poenostavitev in nadaljnja relevantnost ciljev ter prispevek Programa k prednostnim nalogam Unije za pametno, trajnostno in vključujočo rast.