natgillin/translations-raw huggingface dataset:
The article is prima facie classifiable under heading 4901 as a printed book or similar printed matter, or under heading 9503 as a puzzle.
Ker ni mogoče ugotoviti, ali izobraževalna besedila, zemljevidi in ilustracije (tarifna številka 4901) ali sestavljanke (tarifna številka 9503) dajejo izdelku bistveni značaj v smislu splošnega pravila 3(b) za razlago kombinirane nomenklature, je treba izdelek uvrstiti pod tisto tarifno številko, ki je po številčnem zaporedju zadnja med tistimi, ki jih je treba enako upoštevati.
However, neither of the two headings can be regarded as providing a more specific description of the article within the meaning of GIR 3(a).
Zato se izdelek uvrsti pod oznako KN 95030069 kot druge sestavljanke.
As it cannot be established whether the educative texts, maps and illustrations (heading 4901) or the puzzles (heading 9503) give the article its essential character within the meaning of GIR 3(b), the article has to be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Fotografija je zgolj informativne narave.
Commission Implementing Regulation (EU) 2015/1385
Izvedbena uredba Komisije (EU) 2015/1385
An article to be used for supporting the cultivation of plants indoors and stimulating their growth.
Izdelek, ki se uporablja za pomoč pri gojenju rastlin v zaprtih prostorih in pospeševanje njihove rasti.
The article measures approximately 80 × 80 × 160 cm and consists of a frame of hollow steel tubes and sides, top and bottom made of a textile material that can be closed completely and that has a coating that reflects light on the inside.
Izdelek meri približno 80 × 80 × 160 cm in ima okvir iz votlih jeklenih cevi, stranice, vrh in dno pa so izdelani iz tekstilnega materiala, ki ga je mogoče povsem zapreti in ima na notranji strani oblogo, ki odbija svetlobo.
The textile material has openings for ventilation, water and electricity and is waterproof, airtight and light-tight.
Tekstilni material ima odprtine za prezračevanje, vodo in električno energijo ter je vodoodporen in ne prepušča zraka in svetlobe.
Zips are stitched on the textile material to allow for access to the inside of the article from all sides.
Zadrge so našite na tekstilni material in omogočajo dostop do notranjosti izdelka z vseh strani.
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 630790 and 63079098.
Uvrstitev opredeljujejo splošna pravila 1, 3(b) in 6 za razlago kombinirane nomenklature ter besedilo oznak KN 6307, 630790 in 63079098.
Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops laboratories and the like, but rather for supporting the cultivation of plants and stimulating their growth (see also the Harmonized System Explanatory Notes to heading 9403, second paragraph).
Uvrstitev izdelka med „drugo pohištvo“ pod tarifno številko 9403 je izključena, saj izdelek ni namenjen opremljanju zasebnih stanovanjskih prostorov, hotelov, pisarn, šol, cerkev, trgovin, laboratorijev itd., temveč pomoči pri gojenju rastlin in pospeševanju njihove rasti (glej tudi drugi odstavek pojasnjevalnih opomb harmoniziranega sistema k tarifni številki 9403).
Classification under heading 9406 as a ‘prefabricated building’ is also excluded because the construction indicates indoor use.
Uvrstitev izdelka med „montažne zgradbe“ pod tarifno številko 9406 je prav tako izključena, saj izdelava izdelka kaže na uporabo v zaprtih prostorih.
The light reflective coating on the inside of the textile material and the openings for ventilation, water and electricity are essential for supporting the cultivation of plants inside the article.
Za pomoč pri gojenju rastlin znotraj izdelka so bistvene obloga na notranji strani tekstilnega materiala, ki odbija svetlobo, ter odprtine za prezračevanje, vodo in električno energijo.
Therefore, the textile material gives the article its essential character within the meaning of GIR 3(b).
Zato tekstilni material daje izdelku bistveni značaj v smislu splošnega pravila 3(b) za razlago kombinirane nomenklature.
The article is therefore to be classified under CN code 63079098 as ‘other made-up textile articles’.
Zato je treba izdelek uvrstiti med „druge gotove tekstilne izdelke“ pod oznako KN 63079098.
Commission Implementing Regulation (EU) 2015/1386
Izvedbena uredba Komisije (EU) 2015/1386
of 12 August 2015
z dne 12. avgusta 2015
laying down detailed rules implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for the management declaration, the audit strategy, the audit opinion and the annual control report
o določitvi podrobnih pravil za izvajanje Uredbe (EU) št. 223/2014 Evropskega parlamenta in Sveta glede vzorcev za izjavo o upravljanju, revizijsko strategijo, revizijsko mnenje in letno poročilo o nadzoru
Having regard to Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the Fund for European Aid to the Most Deprived [1], and in particular Articles 32(10) and 34(6) thereof,
ob upoštevanju Uredbe (EU) št. 223/2014 Evropskega parlamenta in Sveta z dne 11. marca 2014 o Skladu za evropsko pomoč najbolj ogroženim [1] ter zlasti člena 32(10) in člena 34(6) Uredbe,
After consulting the Committee for the Fund for European Aid for the Most Deprived,
po posvetovanju z Odborom za Sklad za evropsko pomoč najbolj ogroženim,
Commission Implementing Regulation (EU) 2015/341 [2] lays down provisions necessary for the submission of certain information to the Commission.
Izvedbena uredba Komisije (EU) 2015/341 [2] vsebuje določbe za predložitev nekaterih informacij Komisiji.
In order to ensure implementation of the programmes financed by the Fund for European Aid to the Most Deprived (the ‘FEAD’), it is necessary to lay down further provisions for the application of Regulation (EU) No 223/2014.
Da se zagotovi izvajanje programov, ki se financirajo iz Sklada za evropsko pomoč najbolj ogroženim, je treba določiti nadaljnje določbe za uporabo Uredbe (EU) št. 223/2014.
To facilitate a comprehensive view and the access to those provisions, those provisions should be set out in one implementing act.
Da se omogoči celovit pregled nad navedenimi določbami in dostop do njih, bi morale biti navedene določbe določene v enem izvedbenem aktu.
To harmonise standards for the preparation and presentation of the management declaration for which a managing authority is responsible pursuant to point (e) of Article 32(4) of Regulation (EU) No 223/2014, it is necessary to set out uniform conditions for its content in the form of a standard model.
Za uskladitev standardov za pripravo in obliko izjave o upravljanju, za katero je v skladu s členom 32(4)(e) Uredbe (EU) št. 223/2014 pristojen organ upravljanja, je treba določiti enotne pogoje za njeno vsebino v obliki standardnega vzorca.
To harmonise standards for the preparation and presentation of the audit strategy, the audit opinion and the annual control report for which an audit authority is responsible pursuant to Article 34(4) and the first subparagraph of Article 34(5) of Regulation (EU) No 223/2014, a model should be provided setting out uniform conditions for the structure, and specifying the nature and the quality of the information to be used in their preparation.
Za uskladitev standardov za pripravo in obliko revizijske strategije, revizijskega mnenja in letnega poročila o nadzoru, za katere je v skladu s členom 34(4) in prvim pododstavkom člena 34(5) Uredbe (EU) št. 223/2014 pristojen revizijski organ, bi bilo treba zagotoviti vzorec, ki bi določal enotne pogoje za strukturo ter natančno opredeljeval naravo in kakovost informacij, ki naj se uporabijo pri njihovi pripravi.
Model for the management declaration
Vzorec za izjavo o upravljanju
The management declaration referred to in point (e) of Article 32(4) of Regulation (EU) No 223/2014 shall be submitted for each operational programme in accordance with the model set out in Annex I to this Regulation.
Izjava o upravljanju iz člena 32(4)(e) Uredbe (EU) št. 223/2014 se predloži za vsak operativni program v skladu z vzorcem iz Priloge I k tej uredbi.
Models for the audit strategy, the audit opinion and the annual control report
Vzorci za revizijsko strategijo, revizijsko mnenje in letno poročilo o nadzoru
The audit strategy referred to in Article 34(4) of Regulation (EU) No 223/2014 shall be prepared in accordance with the model set out in Annex II to this Regulation.
Revizijska strategija iz člena 34(4) Uredbe (EU) št. 223/2014 se pripravi v skladu z vzorcem iz Priloge II k tej uredbi.
The audit opinion referred to in point (a) of the first subparagraph of Article 34(5) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex III to this Regulation.
Revizijsko mnenje iz točke (a) prvega pododstavka člena 34(5) Uredbe (EU) št. 223/2014 se pripravi v skladu z vzorcem iz Priloge III k tej uredbi.
The annual control report referred to in point (b) of the first subparagraph of Article 34(5) of Regulation (EU) No 223/2014 shall be drawn up in accordance with the model set out in Annex IV to this Regulation.
Letno poročilo o nadzoru iz točke (b) prvega pododstavka člena 34(5) Uredbe (EU) št. 223/2014 se pripravi v skladu z vzorcem iz Priloge IV k tej uredbi.
Done at Brussels, 12 August 2015.
V Bruslju, 12. avgusta 2015
Commission Implementing Regulation (EU) 2015/341 of 20 February 2015 laying down detailed rules for implementing Regulation (EU) No 223/2014 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission (OJ L 60, 4.3.2015, p. 1).
Izvedbena uredba Komisije (EU) 2015/341 z dne 20. februarja 2015 o določitvi podrobnih pravil za izvajanje Uredbe (EU) št. 223/2014 Evropskega parlamenta in Sveta v zvezi z vzorci za predložitev nekaterih informacij Komisiji (UL L 60, 4.3.2015, str. 1).
I/We, the undersigned (name(s), first name(s), title(s) or function(s)), Head of the managing authority for the operational programme (name of the operational programme, CCI)
Spodaj podpisani (priimek(-ki), ime(-na), naziv(-i) ali položaj(-i)), vodja organa upravljanja za operativni program (ime operativnega programa, številka CCI),
based on the implementation of the (name of operational programme) during the accounting year ended 30 June (year),
na podlagi izvajanja (ime operativnega programa) med obračunskim letom, ki se je zaključilo 30. junija (leto),
based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from administrative and on-the-spot verifications carried out in accordance with Article 32(5) of Regulation (EU) No 223/2014 and from audits and controls in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June … (year),
na podlagi lastne presoje in vseh meni (nam) razpoložljivih informacij na dan predložitve računovodskih izkazov Komisiji, vključno z rezultati upravnih preverjanj in preverjanj na kraju samem, izvedenih v skladu s členom 32(5) Uredbe (EU) št. 223/2014, ter revizij in nadzorov v zvezi z izdatki, vključenimi v zahtevke za plačilo, predložene Komisiji za obračunsko leto, ki se je zaključilo 30. junija … (leto),
and taking into account my/our obligations under Regulation (EU) No 223/2014 and in particular Article 32 thereof,
in ob upoštevanju svojih obveznosti v okviru Uredbe (EU) št. 223/2014, zlasti člena 32 Uredbe,
hereby declare that:
izjavljam(-o), da:
the information in the accounts is properly presented, complete and accurate in accordance with Article 49(1) of Regulation (EU) No 223/2014,
so informacije v računovodskih izkazih ustrezno predstavljene, popolne in natančne v skladu s členom 49(1) Uredbe (EU) št. 223/2014,
the expenditure entered in the accounts was used for its intended purpose, as defined in Regulation (EU) No 223/2014, and in accordance with the principle of sound financial management,
so bili izdatki, vneseni v računovodske izkaze, porabljeni za predvidene namene, kot so opredeljeni v Uredbi (EU) št. 223/2014, in v skladu z načelom dobrega finančnega poslovodenja,
the management and control system put in place for the operational programme gives the necessary guarantees concerning the legality and regularity of the underlying transactions, in conformity with the applicable law.
sistem upravljanja in nadzora, vzpostavljen za operativni program, zagotavlja potrebna jamstva glede zakonitosti in pravilnosti z izkazi povezanih transakcij v skladu z veljavno zakonodajo.
I/We confirm that irregularities identified in final audit or control reports in relation to the accounting year and reported in the annual summary attached to this declaration as required under Article 32(4)(e) of Regulation (EU) No 223/2014, have been appropriately treated in the accounts.
Potrjujem(-o), da so bile nepravilnosti, ugotovljene v končnem revizijskem poročilu ali poročilu o nadzoru v zvezi z obračunskim letom in sporočene v letnem povzetku, priloženem k tej izjavi, kot določa člen 32(4)(e) Uredbe (EU) št. 223/2014, ustrezno obravnavane v računovodskih izkazih.
Where necessary, adequate follow-up was given to deficiencies in the management and control system reported in those reports or is on-going as regards the following required remedial actions: … (if appropriate indicate which remedial actions are still on-going, at the date of signing the declaration).
Po potrebi so se ustrezno nadalje obravnavale pomanjkljivosti sistema upravljanja in nadzora, sporočene v navedenih poročilih, oziroma nadaljnja obravnava še poteka v zvezi z naslednjimi obveznimi sanacijskimi ukrepi: … (po potrebi navedite, kateri sanacijski ukrepi se na datum podpisa izjave še vedno izvajajo).
I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in an interim payment application in a subsequent accounting year as provided for in Article 49(2) of Regulation (EU) No 223/2014.
Potrjujem(-o) tudi, da so izdatki, katerih zakonitost in pravilnost se trenutno ocenjuje, do zaključka ocene izključeni iz računovodskih izkazov, pri čemer se bodo lahko vključili v zahtevek za vmesno plačilo za naslednje obračunsko leto v skladu s členom 49(2) Uredbe (EU) št. 223/2014.
Furthermore, I/we confirm the reliability of data relating to indicators [, (for OP I only) including, where relevant, data based on informed estimations in accordance with Commission Delegated Regulation (EU) No 1255/2014 [1]]/[(for OP II only) and data relating to the progress of the operational programme, required under Article 32(2)(a) of Regulation (EU) No 223/2014].
Poleg tega potrjujem(-o), da so podatki o kazalnikih zanesljivi [, (samo za OP I) vključno po potrebi s podatki, ki temeljijo na informiranih ocenah v skladu z Delegirano uredbo Komisije (EU) št. 1255/2014 [1]]/[(samo za OP II) in podatki o napredku operativnega programa, ki jih zahteva člen 32(2)(a) Uredbe (EU) št. 223/2014].
I/we confirm that effective and proportionate anti-fraud measures under Article 32(4)(c) of Regulation (EU) No 223/2014 are in place and take account of the risks identified and that I/we am/are not aware of any undisclosed matter related to the implementation of the operational programme which could be damaging to the reputation of the Fund for European Aid to the Most Deprived.Date
Potrjujem(-o), da se ob upoštevanju ugotovljenih tveganj izvajajo učinkoviti in sorazmerni ukrepi proti goljufijam iz člena 32(4)(c) Uredbe (EU) št. 223/2014 ter da nisem(-mo) seznanjen(-i) z nobenimi nerazkritimi informacijami v zvezi z izvajanjem operativnega programa, ki bi lahko škodovale ugledu Sklada za evropsko pomoč najbolj ogroženim.Datum
Signature(s)
Podpis(-i)
Commission Delegated Regulation (EU) No 1255/2014 of 17 July 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived by laying down the content of the annual and final implementation reports, including the list of common indicators (OJ L 337, 25.11.2014, p. 46).
Delegirana uredba Komisije (EU) št. 1255/2014 z dne 17. julija 2014 o dopolnitvi Uredbe (EU) št. 223/2014 Evropskega parlamenta in Sveta o Skladu za evropsko pomoč najbolj ogroženim z določitvijo vsebine letnih in končnih poročil o izvajanju, vključno s seznamom skupnih kazalnikov (UL L 337, 25.11.2014, str. 46).
Model for the audit strategy
Vzorec za revizijsko strategijo
This section shall include the following information:
V tem oddelku se navedejo naslednje informacije:
Identification of the operational programme(s) (title(s) and CCI [1]) and period covered by the audit strategy.
navedba operativnega(-ih) programa(-ov) (naslov(-i) in številka(-e) CCI [1]) in obdobja, ki jih revizijska strategija zajema,
Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document.
navedba revizijskega organa, pristojnega za oblikovanje, spremljanje in posodabljanje revizijske strategije, ter drugih organov, ki so prispevali k temu dokumentu,
Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located.
sklic na status revizijskega organa (nacionalni, regionalni ali lokalni javni organ) in organ, ki je zanj pristojen,
Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility.
po potrebi sklic na opredelitev nalog, listino o reviziji ali nacionalno zakonodajo z navedbo nalog in pristojnosti revizijskega organa in drugih organov, ki izvajajo revizije v okviru njegove pristojnosti,
Confirmation by the audit authority that the bodies carrying out audits pursuant to Article 34(2) of Regulation (EU) No 223/2014 have the requisite functional independence (and organisational independence, where applicable under Article 31(5) of Regulation (EU) No 223/2014).
potrdilo revizijskega organa, da so organi, ki izvajajo revizije, funkcionalno neodvisni v skladu s členom 34(2) Uredbe (EU) št. 223/2014 (in po potrebi organizacijsko neodvisni v skladu s členom 31(5) Uredbe (EU) št. 223/2014).
Explanation of the risk assessment method followed.
razlaga uporabljene metode za pripravo ocene tveganja,
Reference to internal procedures for updating the risk assessment.
sklic na notranje postopke za posodobitev ocene tveganja.
Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification and treatment of the errors detected.
sklic na revizijske priročnike ali postopke, ki vsebujejo opis glavnih faz revizijskega dela, vključno z razvrščanjem in obravnavanjem ugotovljenih napak,
Reference to the internationally accepted audit standards that the audit authority shall take into account for its audit work, as established by Article 34(3) of Regulation (EU) No 223/2014.
sklic na mednarodno priznane revizijske standarde, ki jih revizijski organ upošteva pri reviziji, kakor je določeno v členu 34(3) Uredbe (EU) št. 223/2014,
Reference to the procedures in place for drawing up the control report and audit opinion to be submitted to the Commission in accordance with Article 34(5) of Regulation (EU) No 223/2014.
sklic na postopke, vzpostavljene za pripravo poročila o nadzoru in revizijskega mnenja, ki ju je treba predložiti Komisiji v skladu s členom 34(5) Uredbe (EU) št. 223/2014.
Audits on the functioning of management and control systems (system audits)
Revizije delovanja sistemov upravljanja in nadzora (revizije sistemov)
Indication of the bodies to be audited and the related key requirements in the context of system audits.
Navedba organov, ki bodo revidirani, in zadevnih ključnih zahtev v okviru revizij sistemov.
Where applicable, reference to the audit body on which the audit authority relies to perform these audits.
Po potrebi sklic na organ, ki izvaja revizije in ki mu je revizijski organ zaupal izvedbo teh revizij.
Indication of any system audits targeted to specific thematic areas, such as:
Navedba vseh revizij sistemov, ki zadevajo posebna tematska področja, kot so:
quality of the administrative and on-the-spot verifications referred to in Article 32(5) of Regulation (EU) No 223/2014, including in relation to the respect of public procurement rules, equal opportunities, reduction and prevention of food waste, and Union law on consumer product safety;
kakovost upravnih preverjanj in preverjanj na kraju samem iz člena 32(5) Uredbe (EU) št. 223/2014, vključno v zvezi s spoštovanjem pravil o javnih naročilih, enakih možnosti, zmanjšanja količin in preprečevanja odpadne hrane ter prava Unije o varnosti potrošniških izdelkov,
functioning and security of IT systems set up in accordance with Articles 28(d), 32(2)(d) and 33(d) of Regulation (EU) No 223/2014; and their connection with the IT system, referred to in Article 30(4) of Regulation (EU) No 223/2014 (‘SFC 2014’);
delovanje in varnost informacijskih sistemov, vzpostavljenih v skladu s členom 28(d), členom 32(2)(d) in členom 33(d) Uredbe (EU) št. 223/2014, ter njihova povezava z informacijskim sistemom iz člena 30(4) Uredbe (EU) št. 223/2014 („SFC 2014“),
reliability of data relating to indicators and, for OP II, data relating to the progress of the operational programme in achieving its objectives provided by the managing authority under Article 32(2)(a) of Regulation (EU) No 223/2014;
zanesljivost informacij o kazalnikih in v primeru OP II podatkih o napredku operativnega programa pri doseganju njegovih ciljev, ki jih zagotovi organ upravljanja v skladu s členom 32(2)(a) Uredbe (EU) št. 223/2014,
reporting of withdrawals and recoveries;
poročanje o preklicanih zneskih in izterjavah,
implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment in line with Article 32(4)(c) of Regulation (EU) No 223/2014.
izvajanje učinkovitih in sorazmernih ukrepov proti goljufijam, podprtih z oceno tveganja goljufije, v skladu s členom 32(4)(c) Uredbe (EU) št. 223/2014.
Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 34(1) Regulation (EU) No 223/2014 and Article 6 of Commission Delegated Regulation (EU) No 532/2014 [2] and other specific procedures in place for audits of operations, namely related with the classification and treatment of the errors detected, including suspected fraud.3.4.
Opis metodologije vzorčenja (ali sklic na notranji dokument, v katerem je metodologija vzorčenja določena), ki se bo uporabljala v skladu s členom 34(1) Uredbe (EU) št. 223/2014 in členom 6 Delegirane uredbe Komisije (EU) št. 532/2014 [2], ter drugih specifičnih postopkov, vzpostavljenih za revizije operacij, in sicer povezanih z razvrščanjem in obravnavanjem ugotovljenih napak, vključno z domnevnimi goljufijami.3.4 Revizije računovodskih izkazov
Audits of the accounts
Opis revizijskega pristopa za revizijo računovodskih izkazov.
Description of the audit approach for the audit of the accounts.
Preverjanje izjave o upravljanju
Verification of the management declaration
Sklic na notranje postopke, ki določajo delo pri preverjanju trditev iz izjave o upravljanju, za namene revizijskega mnenja.
Reference to the internal procedures setting out the work involved in the verification of the assertions contained in the management declaration, for the purpose of the audit opinion.
NAČRTOVANE REVIZIJE
AUDIT WORK PLANNED
opis in utemeljitev prednostnih nalog revizije in posebnih ciljev v zvezi s tekočim obračunskim letom in dvema naslednjima obračunskima letoma, skupaj z razlago povezave med rezultati ocene tveganja in načrtovanimi revizijami,