natgillin/translations-raw huggingface dataset:
The activities under Fiscalis 2020, namely the European information systems as defined in this Regulation (European Information Systems), the joint actions for officials of tax authorities and the common training initiatives, are expected to contribute to the realisation of the Europe 2020 Strategy for smart, sustainable and inclusive growth by strengthening the functioning of the internal market, providing a framework within which to support activities enhancing the administrative capacity of tax authorities and advancing technical progress and innovation.
Dejavnosti v okviru programa Fiscalis 2020, in sicer evropski informacijski sistemi, kakor so določeni v tej uredbi, (v nadaljnjem besedilu: evropski informacijski sistemi), skupni ukrepi za uradnike davčnih organov ter pobude za skupno usposabljanje, naj bi prispevale k uresničevanju strategije Evropa 2020 za pametno, trajnostno in vključujočo rast s krepitvijo delovanja notranjega trga in zagotavljanjem okvira za podporo dejavnostim, ki izboljšujejo upravno sposobnost davčnih organov ter spodbujajo tehnični napredek in inovacije.
In providing a framework for activities which strive for more efficient tax authorities, strengthen the competitiveness of businesses, promote employment and contribute to the protection of the financial and economic interests of the Member States of the Union and of taxpayers, Fiscalis 2020 will actively strengthen the functioning of the taxation systems in the internal market, while contributing to the gradual elimination of existing barriers and distortions within the internal market.
Z zagotavljanjem okvira za dejavnosti, katerih namen so učinkovitejši davčni organi, krepitev konkurenčnosti podjetij, spodbujanje zaposlovanja ter prispevanje k zaščiti finančnih in gospodarskih interesov držav članic Unije in davkoplačevalcev, bo program Fiscalis 2020 dejavno krepil delovanje sistemov obdavčitve na notranjem trgu in prispeval k postopni odpravi obstoječih ovir in izkrivljanj na notranjem trgu.
The scope of Fiscalis 2020 should be brought into line with current needs so as to focus on all taxes harmonised at Union level and other taxes in so far as they are relevant for the internal market and for administrative cooperation between the Member States.
Področje uporabe programa Fiscalis 2020 bi bilo treba uskladiti s trenutnimi potrebami, pri tem pa se osredotočiti na vse davke, harmonizirane na ravni Unije, in druge davke, v kolikor so pomembni za notranji trg in upravno sodelovanje med državami članicami.
To support the process of accession and association by third countries, Fiscalis 2020 should be open to the participation of acceding and candidate countries and to potential candidate countries and partner countries of the European Neighbourhood Policy if certain conditions are fulfilled and their participation supports only activities under Fiscalis 2020 which are aimed at fighting against tax fraud and tax evasion, and addressing aggressive tax planning.
V podporo procesu pristopa in pridružitve tretjih držav bi moralo biti omogočeno, da v programu Fiscalis 2020 sodelujejo tudi države pristopnice in kandidatke ter potencialne države kandidatke in partnerske države v okviru evropske sosedske politike, če bodo izpolnjeni določeni pogoji in če bo njihovo sodelovanje podpiralo le tiste dejavnosti v okviru programa Fiscalis 2020, katerih namen je boj proti davčnim goljufijam in utaji davkov ter obravnavanje agresivnega davčnega načrtovanja.
Considering the increasing level of interconnection of the world economy, Fiscalis 2020 should continue to provide for the possibility of inviting external experts to contribute to activities under Fiscalis 2020.
Glede na vse večjo stopnjo medsebojne povezanosti svetovnega gospodarstva bi moral program Fiscalis 2020 še naprej omogočati, da pri njegovih dejavnostih sodelujejo zunanji strokovnjaki.
External experts, such as representatives of governmental authorities, economic operators and their organisations or representatives of international organisations should be invited only where their contribution is considered to be essential for achieving the objectives of Fiscalis 2020.
Zunanje strokovnjake, kot so denimo predstavniki vladnih organov, gospodarski subjekti in njihove organizacije ali predstavniki mednarodnih organizacij, bi bilo treba k sodelovanju povabiti le, če je njihov prispevek ocenjen kot bistven za uresničitev ciljev programa Fiscalis 2020.
The objectives and priorities of Fiscalis 2020 take into account the problems and challenges identified for taxation in the next decade.
Pri ciljih in prednostnih nalogah programa Fiscalis 2020 so upoštevani težave in izzivi, ki so bili na področju obdavčitve opredeljeni za naslednje desetletje.
Fiscalis 2020 should continue to play a role in vital areas such as the coherent implementation of Union law in the field of taxation, securing the exchange of information and supporting administrative cooperation and enhancing the administrative capacity of tax authorities.
Program Fiscalis 2020 bi moral še naprej imeti pomembno vlogo na ključnih področjih, kot so usklajeno izvajanje prava Unije s področja obdavčitve, zagotavljanje izmenjave informacij in podpora upravnega sodelovanja ter krepitev upravne zmogljivosti davčnih organov.
Given the problem dynamics of new challenges identified, additional emphasis should be put on supporting the fight against tax fraud, tax evasion and aggressive tax planning.
Glede na problematično dinamiko opredeljenih novih izzivov bi bilo treba dodatno pozornost nameniti podpori boja proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju.
Emphasis should also be placed on reducing the administrative burden for tax authorities and the compliance costs for tax payers and preventing instances of double taxation.
Pozornost bi bilo treba nameniti tudi zmanjšanju upravnega bremena za davčne organe in zmanjšanju stroškov ravnanja v skladu z zakonodajo za davkoplačevalce ter preprečevanju primerov dvojnega obdavčevanja.
At an operational level, Fiscalis 2020 should implement, operate and support the European Information Systems and administrative cooperation activities, reinforce the skills and competences of tax officials, enhance the understanding and implementation of Union law in the field of taxation, and support the improvement of administrative procedures and the sharing and dissemination of good administrative practices.
Na operativni ravni bi moral program Fiscalis 2020 izvajati, upravljati in podpirati evropske informacijske sisteme ter spodbujati dejavnosti upravnega sodelovanja, izpopolnjevati znanja in spretnosti davčnih uradnikov, krepiti razumevanje in izvajanje prava Unije s področja obdavčitve in podpirati izboljšanje upravnih postopkov ter izmenjavo in razširjanje dobrih upravnih praks.
Those objectives should be pursued with an emphasis on supporting the fight against tax fraud, tax evasion and aggressive tax planning.
Te cilje bi bilo treba zasledovati s poudarkom na podpori boju proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju.
The programme tools which applied before Fiscalis 2020 should be supplemented in order to respond adequately to challenges awaiting tax authorities in the next decade and to remain in line with developments in Union law.
Orodja, ki so se uporabljala pred programom Fiscalis 2020, bi bilo treba dopolniti, da bi se ustrezno odzvala na izzive, s katerimi bodo davčni organi soočeni v prihodnjem desetletju, in tudi v prihodnje zagotovila skladnost z razvojem prava Unije.
The European Information Systems play a vital role in interconnecting tax authorities and thus in reinforcing the taxation systems within the Union and should therefore continue to be financed and improved under Fiscalis 2020.
Evropski informacijski sistemi imajo ključno vlogo pri medsebojnem povezovanju davčnih organov, in s tem krepitvi sistemov obdavčitve v Uniji, zato bi jih bilo treba še naprej financirati in izboljševati v okviru programa Fiscalis 2020.
In addition, it should be made possible to include in Fiscalis 2020 new tax-related information systems established under Union law.
Poleg tega bi bilo treba omogočiti, da se v program Fiscalis 2020 vključijo novi informacijski sistemi, povezani z davki in vzpostavljeni v skladu s pravom Unije.
The European Information Systems should, where appropriate, be based on shared development models and IT architecture.
Evropski informacijski sistemi bi morali, kadar je to ustrezno, temeljiti na skupnih modelih razvoja in strukturi informacijske tehnologije.
In the context of improving administrative cooperation more widely and supportig the fight against tax fraud, tax evasion and aggressive tax planning, it may be useful for the Union to conclude agreements with third countries in order to allow those countries to use the Union components of the European Information Systems to support a secure exchange of information between them and the Member States in the framework of bilateral tax agreements.
V okviru širšega izboljšanja upravnega sodelovanja in podpore boju proti davčnim goljufijam, utaji davkov in agresivnemu davčnemu načrtovanju bi lahko bilo za Unijo koristno, da sklene sporazume s tretjimi državami, da se jim omogoči uporaba tistih komponent evropskih informacijskih sistemov, ki so komponente Unije, v podporo varni izmenjavi informacij med njimi in državami članicami v okviru dvostranskih davčnih sporazumov.
Common training activities should also be carried out under Fiscalis 2020.
V okviru programa Fiscalis 2020 bi bilo treba izvajati tudi skupna usposabljanja.
Fiscalis 2020 should continue to support participating countries in strengthening professional skills and knowledge relating to taxation through enhanced jointly developed training content that targets tax officials and economic operators.
Program Fiscalis 2020 bi moral sodelujoče države še naprej podpirati pri krepitvi poklicnih spretnosti in znanj na področju obdavčitve, in sicer z boljšimi usposabljanji, katerih vsebina bi bila skupno oblikovana ter namenjena davčnim uradnikom in gospodarskim subjektom.
To that end, the current common training approach of the Fiscalis 2020, which was mainly based on central eLearning development, should develop into a multi-facetted training support programme for the Union.
V ta namen bi bilo treba sedanji pristop programa Fiscalisa 2020 k skupnemu usposabljanju, ki temelji zlasti na razvoju osrednjega e-učenja, razviti v večplasten podporni program usposabljanja za Unijo.
Fiscalis 2020 should cover a period of seven years to align its duration with that of the multiannual financial framework laid down in Council Regulation (EU, Euratom) No 1311/2013 [2].
Program Fiscalis 2020 bi moral zajemati obdobje sedmih let, kar je v skladu s trajanjem večletnega finančnega okvira iz Uredbe Sveta (EU, Euratom) št. 1311/2013 [2].
This Regulation lays down a financial envelope for the entire duration of Fiscalis 2020 which is to constitute the prime reference amount, within the meaning of Point 17 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management [3], for the European Parliament and the Council during the annual budgetary procedure.
Ta uredba določa finančna sredstva za celotno trajanje programa Fiscalis 2020, ki bodo v letnem proračunskem postopku za Evropski parlament in Svet predstavljala prednostni referenčni znesek v smislu točke 17 Medinstitucionalnega sporazuma z dne 2. decembra 2013 med Evropskim parlamentom, Svetom in Komisijo o proračunski disciplini, sodelovanju v proračunskih zadevah in dobrem finančnem poslovodenju [3].
In line with the Commission's commitment, set out in its Communication on the Budget Review of 2010, to coherence and simplification of funding programmes, resources should be shared with other Union funding instruments if the envisaged activities under Fiscalis 2020 pursue objectives which are common to various funding instruments, excluding however double financing.
V skladu z zavezo Komisije iz njenega sporočila o pregledu proračuna za leto 2010, da bo uskladila in poenostavila programe financiranja, bi bilo treba sredstva deliti z drugimi instrumenti financiranja Unije, če predvidene dejavnosti v okviru programa Fiscalis 2020 sledijo ciljem, ki so skupni različnim instrumentom financiranja, pri čemer pa je treba izključiti dvojno financiranje.
The measures necessary for the financial implementation of this Regulation should be adopted in accordance with Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [4], and with Commission Delegated Regulation (EU) No 1268/2012 [5].
Ukrepi, potrebni za finančno izvajanje te uredbe, bi se morali sprejeti v skladu z Uredbo (EU, Euratom) št. 966/2012 Evropskega Parlamenta in Sveta [4] in Delegirano uredbo Komisije (EU) št. 1268/2012 [5].
Participating countries should bear the cost of national elements of Fiscalis 2020 which would include, inter alia, the non-Union components of the European Information Systems, and any training which is not part of the common training initiatives.
Sodelujoče države bi morale kriti stroške nacionalnih elementov programa Fiscalis 2020, ki bi med drugim zajemali tiste komponente evropskih informacijskih sistemov, ki niso komponente Unije, in vsakršno usposabljanje, ki ne spada v sklop pobud za skupno usposabljanje.
Considering the importance of full participation of participating countries in joint actions, a co-financing rate of 100 % of the eligible costs in respect of travel and accomodation costs, costs linked to organisation of events and daily allowances is possible where it is necessary to achieve fully the objectives of Fiscalis 2020.
Glede na pomen vsestranskega sodelovanja sodelujočih držav pri skupnih ukrepih je možen delež sofinanciranja v višini 100 % upravičenih stroškov v zvezi s potnimi in nastanitvenimi stroški, stroški v zvezi z organizacijo dogodkov in dnevnicami, kadar je to potrebno, da se v celoti dosežejo cilji programa Fiscalis 2020.
The financial interests of the Union should be protected through appropriate measures throughout the expenditure cycle, including the prevention, detection and investigation of irregularities, the recovery of funds lost, unduly paid or incorrectly used and, where appropriate, penalties.
Finančni interesi Unije bi morali biti v celotnem ciklu odhodkov zaščiteni z ustreznimi ukrepi, kot so preprečevanje, odkrivanje in preiskovanje nepravilnosti, izterjava izgubljenih, neupravičeno plačanih ali nepravilno porabljenih sredstev ter po potrebi kazni.
In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission in respect of the establishment of annual work programmes.
Za zagotovitev enotnih pogojev izvajanja te uredbe bi bilo treba na Komisijo prenesti izvedbena pooblastila v zvezi z določitvijo letnih delovnih programov.
Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council [6].
Ta pooblastila bi bilo treba izvajati v skladu z Uredbo (EU) št. 182/2011 Evropskega parlamenta in Sveta [6].
Since the objective of this Regulation, namely establishing a multi-annual programme to improve the operation of the taxation systems in the internal market, cannot be sufficiently achieved by the Member States as they cannot efficiently perform the cooperation and coordination necessary to achieve that objective, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker cilja te uredbe, in sicer vzpostavitve večletnega programa za izboljšanje delovanja sistemov obdavčitve na notranjem trgu, države članice ne morejo zadovoljivo doseči, saj ne morejo učinkovito izvajati sodelovanja in usklajevanja, potrebnega za uresničitev tega cilja, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
The Commission should be assisted by the Fiscalis 2020 Committee for the implementation of Fiscalis 2020.
Komisiji bi moral pri izvajanju programa Fiscalis 2020 pomagati Odbor za program Fiscalis 2020.
To facilitate the evaluation of Fiscalis 2020, a proper framework for monitoring the results achieved by Fiscalis 2020 should be put in place from the very beginning.
Za lažjo oceno programa Fiscalis 2020 bi bilo treba že od samega začetka vzpostaviti ustrezen okvir za spremljanje rezultatov, ki jih program Fiscalis 2020 dosega.
The Commission, together with participating countries, should establish adjustable indicators and set pre-defined baselines for monitoring the results of activities under Fiscalis 2020.
Komisija bi morala skupaj s sodelujočimi državami določiti prilagodljive kazalnike in vnaprej določiti izhodišča za spremljanje rezultatov dejavnosti v okviru programa Fiscalis 2020.
A mid-term evaluation looking at the achievement of the objectives of Fiscalis 2020, its efficiency and its added value at the European level should be carried out.
Treba bi bilo pripraviti vmesno oceno uresničevanja ciljev programa Fiscalis 2020, njegove učinkovitosti in njegove dodane vrednosti na evropski ravni.
A final evaluation should, in addition, deal with the long-term impact and the sustainability effects of Fiscalis 2020.
Poleg tega bi morali biti v končni oceni obravnavani dolgoročni vplivi in trajnostna narava učinkov programa Fiscalis 2020.
Full transparency with regular reporting on monitoring and with the submission of evaluation reports to the European Parliament and to the Council should be ensured.
Popolno preglednost bi bilo treba zagotoviti z rednim poročanjem o spremljanju in s predložitvijo ocenjevalnih poročil Evropskemu parlamentu in Svetu.
Directive 95/46/EC of the European Parliament and of the Council [7] governs the processing of personal data carried out in the Member States in the context of this Regulation and under the supervision of the Member States competent authorities, in particular the public independent authorities designated by the Member States.
Direktiva 95/46/ES Evropskega parlamenta in Sveta [7] ureja obdelavo osebnih podatkov, ki se izvaja v državah članicah v okviru te uredbe in pod nadzorom pristojnih organov držav članic, zlasti javnih neodvisnih organov, ki jih določijo države članice.
Regulation (EC) No 45/2001 of the European Parliament and of the Council [8] governs the processing of personal data carried out by Commission within the framework of this Regulation and under the supervision of the European Data Protection Supervisor.
Uredba (ES) št. 45/2001 Evropskega parlamenta in Sveta [8] ureja obdelavo osebnih podatkov, ki jo izvaja Komisija v okviru te uredbe in pod nadzorom Evropskega nadzornika za varstvo podatkov.
Any exchange or transmission of information by competent authorities should be in accordance with the rules on the transfer of personal data as laid down in Directive 95/46/EC and any exchange or transmission of information by the Commission should be in accordance with the rules on the transfer of personal data as laid down in Regulation (EC) No 45/2001.
Vsaka izmenjava ali prenos informacij s strani pristojnih organov bi morala biti v skladu s predpisi o prenosu osebnih podatkov iz Direktive 95/46/ES, vsaka izmenjava ali prenos informacij s strani Komisije pa v skladu s predpisi o prenosu osebnih podatkov iz Uredbe (ES) št. 45/2001.
This Regulation replaces Decision No 1482/2007/EC of the European Parliament and of the Council [9].
Ta uredba nadomešča Odločbo št. 1482/2007/ES Evropskega parlamenta in Sveta [9].
That Decision should therefore be repealed,
Navedeno odločbo bi bilo zato treba razveljaviti –
A multi-annual action programme "Fiscalis 2020" ("the programme") is hereby established to improve the operation of the taxation systems in the internal market and to support cooperation in relation thereto.
Vzpostavi se večletni akcijski program "program Fiscalis 2020" (v nadaljnjem besedilu: Program), da bi se izboljšalo delovanje sistemov obdavčitve na notranjem trgu in podprlo sodelovanje na tem področju.
The programme shall cover the period 1 January 2014 to 31 December 2020.
Program zajema obdobje od 1. januarja 2014 do 31. decembra 2020.
"tax authorities" means the public authorities and other bodies in the participating countries which are responsible for administering taxation or tax-related activities;
"davčni organi" pomeni javne in druge organe v sodelujočih državah, ki so odgovorni za izvajanje obdavčitve ali dejavnosti, povezanih z davki;
"external experts" means:
"zunanji strokovnjaki" pomeni:
representatives of governmental authorities, including those from countries not participating in the programme pursuant toArticle 3(2);
predstavnike vladnih organov, tudi tiste iz držav, ki ne sodelujejo v Programu v skladu s členom 3(2);
economic operators and organisations representing economic operators;
gospodarske subjekte in organizacije, ki predstavljajo gospodarske subjekte;
representatives of international and other relevant organisations;
predstavnike mednarodnih in drugih ustreznih organizacij;
"taxation" means the following:
"obdavčitev" pomeni naslednje:
value added tax provided for in Council Directive 2006/112/EC [10];
davek na dodano vrednost iz Direktive Sveta 2006/112/ES [10];
excise duties on alcohol provided for in Council Directive 92/83/EEC [11];
trošarine za alkohol iz Direktive Sveta 92/83/EGS [11];
excise duties on tobacco products provided for in Council Directive 2011/64/EU [12];
trošarine za tobačne izdelke iz Direktive Sveta 2011/64/EU [12];
taxes on energy products and electricity provided for in Council Directive 2003/96/EC [13];
davke na energente in električno energijo iz Direktive Sveta 2003/96/ES [13];
other taxes falling within the scope of Article 2(1)(a) of Council Directive 2010/24/EU [14] in so far as they are relevant for the internal market and for administrative cooperation between the Member States;
druge davke, ki spadajo v področje uporabe člena 2(1)(a) Direktive Sveta 2010/24/EU [14], če so pomembni za notranji trg in za upravno sodelovanje med državami članicami;
"bilateral or multilateral controls" means the coordinated checking of the tax liability of one or more related taxable persons organised by two or more participating countries with common or complementary interests, which include at least two Member States.
"dvostranski ali večstranski nadzor" pomeni usklajeni nadzor davčnih obveznosti enega ali več med seboj povezanih davčnih zavezancev, ki ga organizirata(-jo) dve ali več sodelujočih držav s skupnimi ali dopolnjujočimi se interesi, od katerih sta vsaj dve državi članici.
Participation in the programme
Sodelovanje v Programu
Participating countries shall be the Member States and the countries referred to in paragraph 2, provided the conditions set out in that paragraph are met.
Sodelujoče države so države članice in države iz odstavka 2, če so izpolnjeni pogoji iz navedenega odstavka.
The programme shall be open to participation by any of the following countries:
V Programu lahko sodelujejo katere koli od naslednjih držav:
acceding countries, candidate countries and potential candidate countries benefiting from a pre-accession strategy, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements, Association Council decisions or similar agreements;
države pristopnice, države kandidatke in potencialne države kandidatke, ki uživajo ugodnosti iz predpristopne strategije, v skladu s splošnimi načeli in splošnimi pogoji za sodelovanje teh držav v programih Unije, določenimi v posameznih okvirnih sporazumih, sklepih pridružitvenega sveta ali podobnih sporazumih;
partner countries of the European Neighbourhood Policy provided that those countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Union.
partnerske države v okviru evropske sosedske politike, če so dosegle zadostno raven približevanja ustrezne zakonodaje in upravnih metod tistim na ravni Unije.