natgillin/translations-raw huggingface dataset:
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).’.
Pri avtomatični izmenjavi podatkov o vnaprejšnjih davčnih stališčih s čezmejnim učinkom in vnaprejšnjih cenovnih sporazumih v skladu s členom 8a se uporabi ta standardni obrazec.
Commission Implementing Directive (EU) 2015/2392
Izvedbena direktiva Komisije (EU) 2015/2392
on Regulation (EU) No 596/2014 of the European Parliament and of the Council as regards reporting to competent authorities of actual or potential infringements of that Regulation
o Uredbi (EU) št. 596/2014 Evropskega parlamenta in Sveta glede poročanja pristojnim organom o dejanskih ali morebitnih kršitvah navedene uredbe
Having regard to Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC [1], and in particular Article 32(5) thereof,
ob upoštevanju Uredbe (EU) št. 596/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o zlorabi trga (uredba o zlorabi trga) ter razveljavitvi Direktive 2003/6/ES Evropskega parlamenta in Sveta ter direktiv Komisije 2003/124/ES, 2003/125/ES in 2004/72/ES [1] in zlasti člena 32(5) Uredbe,
Persons reporting actual or potential infringements of Regulation (EU) No 596/2014 (whistle-blowers) to competent authorities may bring new information to the attention of competent authorities and assist the latter in detecting and imposing sanctions for market abuse offences.
Osebe, ki poročajo pristojnim organom o dejanskih ali morebitnih kršitvah Uredbe (EU) št. 596/2014 (notranji informatorji), lahko tem organom posredujejo nove informacije ter jim pomagajo pri odkrivanju in sankcioniranju kršitev v zvezi z zlorabo trga.
However, whistleblowing of infringements may be deterred by fear of retaliation, discrimination or disclosure of personal data.
Vendar lahko strah pred povračilnimi ukrepi, diskriminacijo ali razkritjem osebnih podatkov odvrača od prijavljanja nepravilnosti.
Adequate arrangements regarding whistleblowing are hence necessary to ensure the overall protection and the respect of the fundamental rights of the whistle-blowers and the accused persons.
Zato so potrebne ustrezne ureditve glede prijavljanja nepravilnosti, da se zagotovita splošno varstvo in spoštovanje temeljnih pravic notranjih informatorjev in obtoženih oseb.
Persons who knowingly report wrong or misleading information to competent authorities should not be considered as whistle-blowers and thus should not enjoy the protection mechanisms.
Osebe, ki pristojnim organom zavestno posredujejo napačne ali zavajajoče informacije, se ne bi smele šteti kot notranji informatorji in posledično ne bi smele biti upravičene do zaščitnih mehanizmov.
Anonymous reporting should be allowed by competent authorities and the protection mechanisms of this Directive should also apply where an anonymous whistle-blower decides to reveal its identity to the competent authority at a later stage.
Pristojni organi bi morali dovoliti anonimno poročanje, zaščitni mehanizmi iz te direktive pa bi se morali uporabljati tudi, če se anonimni notranji informator pozneje odloči razkriti svojo identiteto pristojnim organom.
Whistle-blowers should be free to report either through internal procedures, where such procedures exist, or directly to the competent authority.
Notranji informatorji bi morali imeti možnost, da poročajo prek notranjih postopkov, če taki postopki obstajajo, ali neposredno pristojnemu organu.
Dedicated staff members of the competent authorities, who are professionally trained, including on applicable data protection rules, would be necessary in order to handle reports of infringements of Regulation (EU) No 596/2014 and to ensure communication with the reporting person, as well as following up on the report in a suitable manner.
Pristojni organi bi morali imeti posebno osebje, ki je strokovno usposobljeno, med drugim tudi na področju veljavnih predpisov o varstvu podatkov, za obravnavo poročil o kršitvah Uredbe (EU) št. 596/2014, zagotovitev komunikacije z osebo, ki poroča, in ustrezno nadaljnje spremljanje poročila.
Persons intending to report actual or potential infringements of Regulation (EU) No 596/2014 should be able to make an informed decision on whether, how and when to report.
Osebe, ki nameravajo poročati o dejanskih ali morebitnih kršitvah Uredbe (EU) št. 596/2014, bi morale imeti možnost, da sprejmejo informirano odločitev o tem, ali, kdaj in kako poročati.
Competent authorities should therefore publicly disclose and make easily accessible information about the available communication channels with competent authorities, about the applicable procedures and about the dedicated staff members within the authority dealing with reports of infringements.
Zato bi morali pristojni organi javno razkriti in dati na voljo informacije o razpoložljivih kanalih za komunikacijo z njimi, veljavnih postopkih in posebnem osebju organa, ki obravnava poročila o kršitvah.
All information regarding reports of infringements should be transparent, easily understandable and reliable in order to promote and not deter reporting of infringements.
Vse informacije o poročilih o kršitvah bi morale biti pregledne, zlahka razumljive in zanesljive, da bi se spodbudilo poročanje o kršitvah in da se ne bi odvračalo od njega.
In order to allow for effective communication with its dedicated staff it is necessary that the competent authorities have in place and use different communication channels that should be user-friendly and allow for written and oral, as well as electronic and non-electronic communication.
Da bi se omogočila učinkovita komunikacija s posebnim osebjem pristojnih organov, morajo slednji imeti vzpostavljene in uporabljati različne komunikacijske kanale, ki bi morali biti uporabniku prijazni ter omogočati pisno in ustno ter elektronsko in neelektronsko komunikacijo.
It is important that the procedures for the protection of persons working under a contract of employment, irrespective of the nature of their working relationship and whether they are paid or not, who report infringements or are accused of infringements of Regulation (EU) No 596/2014 protect such persons against retaliation, discrimination or other types of direct or indirect unfair treatment.
Pomembno je, da postopki za zaščito oseb, ki delajo na podlagi pogodbe o zaposlitvi, ne glede na naravo njihovega delovnega razmerja in ne glede na to, ali so plačane ali ne, ter poročajo o kršitvah ali so obtožene kršitev Uredbe (EU) št. 596/2014, ščitijo take osebe pred povračilnimi ukrepi, diskriminacijo ali drugimi vrstami neposredne ali posredne nepravične obravnave.
Unfair treatment can take very different forms depending on the circumstances.
Slednja je lahko zelo različne oblike glede na okoliščine.
Thus individual cases need to be assessed through dispute resolution rules or judiciary procedures available under national law.
Zato je treba posamezne primere oceniti na podlagi pravil za reševanje sporov ali sodnih postopkov, ki so na voljo v skladu z nacionalnim pravom.
Member States should ensure that competent authorities have in place adequate protection procedures for the processing of reports of infringements and reported persons' personal data.
Države članice bi morale zagotoviti, da imajo pristojni organi uvedene ustrezne zaščitne postopke za obdelavo poročil o kršitvah in osebnih podatkov prijavljenih oseb.
Such procedures should ensure that the identity of every reporting and reported person is protected at all stages of the procedure.
Taki postopki bi morali zagotoviti zaščito identitete vsake osebe, ki poroča, in prijavljene osebe v vseh fazah postopka.
This obligation should be without prejudice to the necessity and proportionality of the obligation to disclose information when this is required by Union or national law and subject to appropriate safeguards under such laws, including in the context of investigations or judicial proceedings or to safeguard the freedoms of others, including the rights of defence of the reported person.
Ta obveznost ne bi smela posegati v nujnost in sorazmernost obveznosti razkritja informacij, če to zahteva pravo Unije ali nacionalno pravo in če se za to uporabljajo ustrezni zaščitni ukrepi v skladu s takim pravom, med drugim tudi v okviru preiskovalnih ali sodnih postopkov ali za zaščito svoboščin drugih, vključno s pravico prijavljene osebe do obrambe.
It is highly important and necessary that dedicated staff of the competent authority and staff members of the competent authority who receive access to the information provided by a reporting person to the competent authority comply with the duty of professional secrecy and the confidentiality when transmitting the data both inside and outside of the competent authority, including where a competent authority opens an investigation or an inquiry or subsequent enforcement activities in connection with the report of infringements.
Zelo je pomembno in nujno, da posebno osebje pristojnega organa in osebje pristojnega organa, ki ima dostop do informacij, ki jih oseba, ki poroča, predloži pristojnemu organu, izpolnjuje obveznost varovanja poklicne skrivnosti in zaupnosti pri posredovanju podatkov znotraj in zunaj pristojnega organa, vključno s primeri, ko pristojni organ začne preiskavo ali pošlje poizvedbo, ali poznejšimi dejavnostmi izvrševanja v zvezi s poročilom o kršitvah.
Member States should ensure the adequate record-keeping of all reports of infringement and that every report is retrievable within the competent authority and that information received through reports could be used as evidence in enforcement actions where appropriate.
Države članice bi morale zagotoviti, da se vodijo ustrezne evidence o vseh poročilih o kršitvah, da je vsako poročilo na voljo znotraj pristojnega organa in da se lahko informacije, prejete prek poročil, po potrebi uporabijo kot dokaz pri izvršilnih ukrepih.
Member States should ensure the compliance with Directive 95/46/EC of the European Parliament and of the Council [2] and national legislation transposing Directive 95/46/EC.
Države članice bi morale zagotoviti skladnost z Direktivo 95/46/ES Evropskega parlamenta in Sveta [2] in nacionalno zakonodajo, s katero se navedena direktiva prenaša.
Protection of personal data of the reporting and reported person is crucial in order to avoid unfair treatment or reputational damages due to disclosure of personal data, in particular data revealing the identity of a person concerned.
Varstvo osebnih podatkov osebe, ki poroča, in prijavljene osebe je ključnega pomena, da se prepreči nepravična obravnava ali škoda za ugled zaradi razkritja osebnih podatkov, zlasti podatkov, ki razkrivajo identiteto zadevne osebe.
Hence, in addition to the national data protection legislation which transposes Directive 95/46/EC, competent authorities should establish adequate data protection procedures specifically geared to the protection of the reporting and reported person that should include a secure system within the competent authority with restricted access rights for authorised staff only.
Zato bi morali pristojni organi poleg nacionalne zakonodaje o varstvu podatkov, s katero se prenaša Direktiva 95/46/ES, vzpostaviti ustrezne postopke za varstvo podatkov, ki so posebej namenjeni zaščiti osebe, ki poroča, in prijavljene osebe ter ki bi morali vključevati varen sistem znotraj pristojnega organa, pravice dostopa pa bi morale biti omejene le na pooblaščeno osebje.
Transmission of personal data connected to reports of infringements by the competent authority could be necessary to evaluate a report of infringements and to undertake the necessary investigation and enforcement actions.
Za oceno poročila o kršitvah ter izvedbo potrebnih preiskovalnih in izvršilnih ukrepov mora pristojni organ včasih posredovati osebne podatke, povezane s poročili o kršitvah.
When transmitting data within the competent authority or to third parties, competent authorities should preserve the confidentiality to the maximum extent possible in accordance with national law.
Pri posredovanju podatkov znotraj pristojnega organa ali tretjim osebam bi morali pristojni organi čim bolj ohraniti zaupnost v skladu z nacionalnim pravom.
The rights of the reported person accused of an infringement of Regulation (EU) No 596/2014 should be protected in order to avoid reputational damages or other negative consequences.
Pravice prijavljene osebe, obtožene kršitve Uredbe (EU) št. 596/2014, bi bilo treba zaščititi, da bi se preprečila škoda za ugled ali druge negativne posledice.
Furthermore, the rights of defence and access to remedies of the reported person should be fully respected at every stage of the procedure following the report.
Poleg tega bi se morali pravici prijavljene osebe do obrambe in dostopa do pravnih sredstev v celoti spoštovati v vsaki fazi postopka po poročilu.
Member States should ensure the right of defence of the reported person, including the right to access to the file, the right to be heard and the right to seek effective remedy against a decision concerning the reported person under the applicable procedures set out in national law in the context of investigations or subsequent judicial proceedings.
Države članice bi morale zagotoviti pravico prijavljene osebe do obrambe, vključno s pravico do vpogleda v spis, pravico do zaslišanja in pravico do učinkovitega pravnega sredstva proti odločitvi v zvezi s prijavljeno osebo, v skladu z veljavnimi postopki, ki jih določa nacionalno pravo v okviru preiskav ali poznejših sodnih postopkov.
The regular and at least biannual (once every two years) review of the procedures of competent authorities should guarantee that these procedures are adequate and state of the art, and thus serving their purpose.
Z rednim pregledom postopkov pristojnih organov (vsaj na vsaki dve leti) bi se moralo zagotoviti, da so ti postopki ustrezni in posodobljeni ter da torej služijo svojemu namenu.
For this purpose, it is important that competent authorities evaluate their own experiences and exchange experiences and good practices with other competent authorities.
Zato je pomembno, da pristojni organi ocenijo svoje izkušnje ter si izmenjujejo izkušnje in dobre prakse z drugimi pristojnimi organi.
Given that detailed rules on the protection of whistle-blowers would make it more difficult for Member States to ensure compatibility and operational fit with their national systems, including administrative, procedural and institutional aspects, some flexibility is needed for the implementing act.
Glede na to, da bi zaradi podrobnih pravil o zaščiti notranjih informatorjev države članice težje zagotovile združljivost in operativno skladnost s svojimi nacionalnimi sistemi, vključno z upravnimi, postopkovnimi in institucionalnimi vidiki, je za izvedbeni akt potrebna določena stopnja prožnosti.
Such flexibility would best be achieved through a directive, rather than a regulation and hence a directive appears to be the most appropriate instrument in order to allow Member States to adapt the reporting of infringements regime efficiently into their national systems including the institutional framework.
Tako prožnost bi bilo najlažje doseči z direktivo in ne uredbo, zato se zdi direktiva najprimernejši instrument, da bi lahko države članice uspešno prilagodile ureditev poročanja o kršitvah svojim nacionalnim sistemom, vključno z institucionalnim okvirom.
Given the fact that Regulation (EU) No 596/2014 enters into application on 3 July 2016, it is appropriate that the Member States transpose and apply provisions pertaining to this Directive from 3 July 2016.
Glede na dejstvo, da Uredba (EU) št. 596/2014 začne veljati 3. julija 2016, je primerno, da države članice prenesejo in uporabljajo določbe, ki se nanašajo na to direktivo, od 3. julija 2016.
The measures provided for in this Directive are in accordance with the opinion of the European Securities Committee,
Ukrepi iz te direktive so v skladu z mnenjem Evropskega odbora za vrednostne papirje –
This Directive lays down rules specifying the procedures set out in Article 32(1) of Regulation (EU) No 596/2014, including the arrangements for reporting and for following-up reports, and measures for the protection of persons working under a contract of employment and measures for the protection of personal data.
Ta direktiva določa pravila za postopke iz člena 32(1) Uredbe (EU) št. 596/2014, vključno z ureditvami za poročanje in nadaljnje spremljanje poročil, ter ukrepe za zaščito oseb, ki delajo na podlagi pogodbe o zaposlitvi, in ukrepe za varstvo osebnih podatkov.
‘reporting person’ means a person reporting an actual or potential infringement of Regulation (EU) No 596/2014 to the competent authority;
„oseba, ki poroča“ pomeni osebo, ki poroča o dejanski ali morebitni kršitvi Uredbe (EU) št. 596/2014 pristojnemu organu;
‘reported person’ means a person who is accused of having committed, or intending to commit, an infringement of Regulation (EU) No 596/2014 by the reporting person;
„prijavljena oseba“ pomeni osebo, ki jo oseba, ki poroča, obtoži, da je kršila ali namerava kršiti Uredbo (EU) št. 596/2014;
‘report of infringement’ means a report submitted by the reporting person to the competent authority regarding an actual or potential infringement of Regulation (EU) No 596/2014.
„poročilo o kršitvi“ pomeni poročilo o dejanski ali morebitni kršitvi Uredbe (EU) št. 596/2014, ki ga oseba, ki poroča, predloži pristojnemu organu.
PROCEDURES FOR THE RECEIPT OF REPORTS OF INFRINGEMENTS AND THEIR FOLLOW-UP
POSTOPKI ZA PREJEM IN NADALJNJE SPREMLJANJE POROČIL O KRŠITVAH
Dedicated staff members
Posebno osebje
Member States shall ensure that competent authorities have staff members dedicated to handling reports of infringements (‘dedicated staff members’).
Države članice zagotovijo, da imajo pristojni organi posebno osebje za obravnavanje poročil o kršitvah (v nadaljnjem besedilu: posebno osebje).
Dedicated staff members shall be trained for the purposes of handling reports of infringements.
Posebno osebje je usposobljeno za obravnavanje poročil o kršitvah.
Dedicated staff members shall exercise the following functions:
Posebno osebje opravlja naslednje naloge:
providing any interested person with information on the procedures for reporting infringements;
zagotavljanje informacij zainteresiranim stranem o postopkih za poročanje o kršitvah;
receiving and following-up reports of infringements;
prejemanje in nadaljnje spremljanje poročil o kršitvah;
maintaining contact with the reporting person where the latter has identified itself.
ohranjanje stika z osebo, ki poroča, če se slednja razkrije.
Information regarding the receipt of reports of infringements and their follow-up
Informacije o prejemu in nadaljnjem spremljanju poročil o kršitvah
Member States shall ensure that competent authorities publish on their websites in a separate, easily identifiable and accessible section the information regarding the receipt of reports of infringements set out in paragraph 2.
Države članice zagotovijo, da pristojni organi v ločenem ter zlahka prepoznavnem in dostopnem oddelku na svojih spletiščih objavijo informacije o prejemu poročil o kršitvah iz odstavka 2.
The information referred to in paragraph 1 shall include all of the following:
Informacije iz odstavka 1 vključujejo vse od naslednjega:
the communication channels for receiving and following-up the reporting of infringements and for contacting the dedicated staff members in accordance with Article 6(1), including:
komunikacijske kanale za prejemanje in nadaljnje spremljanje poročil o kršitvah ter za vzpostavitev stika s posebnim osebjem v skladu s členom 6(1), vključno s:
the phone numbers, indicating whether conversations are recorded or unrecorded when using those phone lines;
telefonskimi številkami in navedbo, ali se pogovori pri uporabi navedenih telefonskih linij snemajo ali ne;
dedicated electronic and postal addresses, which are secure and ensure confidentiality, to contact the dedicated staff members;
posebnimi elektronskimi in poštnimi naslovi, ki so varni in zagotavljajo zaupnost, za vzpostavitev stika s posebnim osebjem;
the procedures applicable to reports of infringements referred to in Article 5;
postopke, ki se uporabljajo za poročila o kršitvah, iz člena 5;
the confidentiality regime applicable to reports of infringements in accordance with the procedures applicable to reports of infringements referred to in Article 5;
ureditev zaupnosti, ki se uporablja za poročila o kršitvah, v skladu s postopki, ki se uporabljajo za poročila o kršitvah, iz člena 5;
the procedures for the protection of persons working under a contract of employment;
postopke za zaščito oseb, ki delajo na podlagi pogodbe o zaposlitvi;
a statement clearly explaining that persons making information available to the competent authority in accordance with Regulation (EU) No 596/2014 are not considered to be infringing any restriction on disclosure of information imposed by contract or by any legislative, regulatory or administrative provision, and are not to be involved in liability of any kind related to such disclosure.
izjavo, ki pojasnjuje, da se za osebe, ki v skladu z Uredbo (EU) št. 596/2014 dajo na razpolago informacije pristojnemu organu, ne šteje, da so kršile kakršne koli omejitve o razkritju informacij, uvedene s pogodbo ali zakonom ali drugim predpisom, in da niso zavezane k nobeni odgovornosti, povezani s takim razkritjem.
Competent authorities may publish on their websites more detailed information regarding the receipt and follow-up of infringements set out in paragraphs 2.
Pristojni organi lahko na svojih spletiščih objavijo podrobnejše informacije o prejemu in nadaljnjem spremljanju poročil o kršitvah iz odstavka 2.
Procedures applicable to reports of infringements
Postopki, ki se uporabljajo za poročila o kršitvah
The procedures applicable to reports of infringements referred to in Article 4(2)(b) shall clearly indicate all of the following information:
Pri postopkih, ki se uporabljajo za poročila o kršitvah, iz člena 4(2)(b) so jasno navedene vse naslednje informacije:
that reports of infringements can also be submitted anonymously;
da se lahko poročila o kršitvah predložijo tudi anonimno;
the manner in which the competent authority may require the reporting person to clarify the information reported or to provide additional information that is available to the reporting person;
način, na katerega lahko pristojni organ od osebe, ki poroča, zahteva, da pojasni sporočene informacije ali zagotovi dodatne informacije, ki so ji na voljo;
the type, content and timeframe of the feed-back about the outcome of the report of infringement that the reporting person can expect after the reporting;
vrsta, vsebina in časovni okvir povratnih informacij o rezultatih poročila o kršitvi, ki jih lahko oseba, ki poroča, pričakuje po poročanju;
the confidentiality regime applicable to reports of infringements, including a detailed description of the circumstances under which the confidential data of a reporting person may be disclosed in accordance with Articles 27, 28 and 29 of Regulation (EU) No 596/2014.
ureditev zaupnosti, ki se uporablja za poročila o kršitvah, vključno s podrobnim opisom okoliščin, v katerih se lahko razkrijejo zaupni podatki osebe, ki poroča, v skladu s členi 27, 28 in 29 Uredbe (EU) št. 596/2014.