natgillin/translations-raw huggingface dataset:
Having regard to the Recommendation of the European Central Bank of 10 December 2015 to the Council of the European Union on the external auditors of Národná banka Slovenska (ECB/2015/45) [1],
ob upoštevanju Priporočila Evropske centralne banke z dne 10. decembra 2015 Svetu Evropske unije o zunanjem revizorju centralne banke Národná banka Slovenska (ECB/2015/45) [1],
The accounts of the European Central Bank (ECB) and of the national central banks of the Member States whose currency is the euro are to be audited by independent external auditors recommended by the Governing Council of the ECB and approved by the Council.
Revizijo računovodskih izkazov Evropske centralne banke (ECB) in nacionalnih centralnih bank držav članic, katerih valuta je euro, morajo opravljati neodvisni zunanji revizorji, ki jih priporoči Svet ECB in odobri Svet.
The mandate of the external auditors of Národná banka Slovenska expired after the audit for the financial year 2014.
Mandat zunanjega revizorja centralne banke Národná banka Slovenska je potekel po reviziji za poslovno leto 2014.
It is therefore necessary to appoint external auditors from the financial year 2015.
Zaradi tega je treba imenovati zunanjega revizorja od poslovnega leta 2015 naprej.
Národná banka Slovenska has selected Ernst & Young Slovakia, spol. s r.o., as its external auditors for the financial years 2015 and 2016.
Centralna banka Národná banka Slovenska je izbrala družbo Ernst & Young Slovakia, spol. s r.o. za svojega zunanjega revizorja za poslovni leti 2015 in 2016.
The Governing Council of the ECB has recommended that Ernst & Young Slovakia, spol. s r.o., should be appointed as the external auditors of Národná banka Slovenska for the financial years 2015 and 2016.
Svet ECB je priporočil, da se Ernst & Young Slovakia, spol. s r.o. imenuje za zunanjega revizorja centralne banke Národná banka Slovenska za poslovni leti 2015 in 2016.
Following the recommendation of the Governing Council of the ECB, Council Decision 1999/70/EC [2] should be amended accordingly,
Na podlagi priporočila Sveta ECB bi bilo treba ustrezno spremeniti Sklep Sveta 1999/70/ES [2] –
In Article 1 of Decision 1999/70/EC, paragraph 16 is replaced by the following:
V členu 1 Sklepa 1999/70/ES se odstavek 16 nadomesti z naslednjim:
Ernst & Young Slovakia, spol. s r.o., is hereby approved as the external auditors of Národná banka Slovenska for the financial years 2015 and 2016.’.
Ernst & Young Slovakia, spol. s r.o. se odobri kot zunanji revizor centralne banke Národná banka Slovenska za poslovni leti 2015 in 2016.“
Done at Brussels, 12 February 2016.
V Bruslju, 12. februarja 2016
OJ C 425, 18.12.2015, p.
UL C 425, 18.12.2015, str.
Commission Decision (EU) 2016/195
Sklep Komisije (EU) 2016/195
on State aid measures SA.33083 (12/C) (ex 12/NN) implemented by Italy providing for reduced taxes and contributions linked to natural disasters (all sectors except agriculture) and SA.35083 (12/C) (ex 12/NN), implemented by Italy providing for reduced taxes and contributions linked to the earthquake in Abruzzo in 2009 (all sectors except agriculture)
o ukrepih državne pomoči SA.33083 (12/C) (ex 12/NN), ki jih je Italija izvedla za znižanje davkov in prispevkov zaradi naravnih nesreč (vsi sektorji razen kmetijstva), ter SA.35083 (12/C) (ex 12/NN), ki jih je Italija izvedla za znižanje davkov in prispevkov zaradi potresa v regiji Abruzzo leta 2009 (vsi sektorji razen kmetijstva)
(notified under document C(2015) 5549)
(notificirano pod dokumentarno številko C(2015) 5549)
Having regard to the Treaty on the Functioning of the European Union (‘TFEU’), and in particular the second subparagraph of Article 108(2) thereof,
ob upoštevanju Pogodbe o delovanju Evropske unije (v nadaljnjem besedilu: PDEU), zlasti drugega pododstavka člena 108(2) Pogodbe,
State aid measure SA.33083 (12/NN) — Reduced taxes and contributions linked to natural disasters in Sicily, northern Italy and other regions
Ukrep državne pomoči SA.33083 (12/NN) – Znižanje davkov in prispevkov zaradi naravnih nesreč na Siciliji, v severni Italiji in drugih regijah
On 21 February 2011, the Commission received a request for information from a judge of the labour division of the ordinary court of Cuneo in Piedmont [2], made in accordance with the Commission notice on the enforcement of State aid law by national courts [3].
Komisija je 21. februarja 2011 od sodnika delovnega oddelka rednega sodišča mesta Cuneo v Piemontu [2] prejela zahtevo za informacije, predloženo v skladu z obvestilom Komisije o izvrševanju zakonodaje o državni pomoči na nacionalnih sodiščih [3].
had been notified by Italy pursuant to Article 108(3) of the TFEU, (ii) had been assessed by the Commission, (iii) had been the subject of a formal investigation, (iv) had been the subject of a decision, or (v) if no decision had been adopted, when a decision would be adopted.
Službe Komisije so 21. marca 2011 odgovorile, da se zdi, da italijanski organi niso priglasili teh ukrepov, in da Komisija še ni začela nobenega postopka ali formalne preiskave.
On 21 March 2011, the Commission departments replied that these measures did not appear to have been notified by the Italian authorities and that the Commission had not yet opened any proceeding or formal investigation.
Zadeva je bila pri Komisiji registrirana 27. maja 2011 pod referenčno številko SA.33083 (11/CP).
On 27 May 2011 the case was registered at the Commission under the reference number SA.33083 (11/CP).
Komisija je 25. julija 2011 italijanskim organom poslala zahtevo za informacije.
On 25 July 2011 the Commission sent a request for information to the Italian authorities.
Komisija je z dopisom z dne 19. junija 2012 zahtevala dodatne informacije v zvezi z ukrepi, povezanimi z naravnimi nesrečami na vzhodni Siciliji in v severni Italiji, ter drugimi podobnimi ukrepi, povezanimi z naravnimi nesrečami, ki so od leta 1990 prizadele Italijo [4];
By letter of 14 October 2011, the Commission requested additional information, to which the Italian authorities replied by letter dated 7 December 2011.
Službe Komisije so italijanske organe obvestile tudi, da Komisija obravnava izdajo odredbe o začasnem odlogu vse nezakonite pomoči, dodeljene na podlagi navedenih ukrepov.
By letter of 19 June 2012, the Commission requested additional information regarding the measures linked to the natural disasters in eastern Sicily and northern Italy, and other similar measures linked to natural disasters that had occurred in Italy since 1990 [4];
Italija je odgovorila z dopisom z dne 25. julija 2012.
the Commission asked the Italian authorities to submit comments relating in particular to whether these measures were lawful, whether they constituted State aid, and whether they might be justified under the State aid rules.
Medtem je Komisija 6. julija 2012 od rednega sodišča Vercellija v Piemontu prejela zahtevo za informacije v zvezi s tem postopkom [5].
The Commission departments also informed the Italian authorities that the Commission was considering issuing an injunction requiring the suspension of any unlawful aid granted under the aforementioned measures.
Službe Komisije so odgovorile 20. julija 2012.
Italy replied by letter dated 25 July 2012.
Ker shema pomoči ni bila priglašena v skladu s členom 108(3) PDEU in je začela veljati preden je Komisija sprejela odločitev za njeno odobritev, so bili ukrepi v register državnih pomoči Komisije vneseni kot nepriglašena pomoč pod številko SA.33083 (12/NN).
Meanwhile, on 6 July 2012, the Commission received a request for information regarding this proceeding from the ordinary court of Vercelli in Piedmont [5].
Komisija je na podlagi informacij, zbranih v fazi predhodne ocene, odločila, da bo zadevo razdelila in ločila kmetijski sektor.
The Commission departments replied on 20 July 2012.
Ta sklep se zato ne nanaša na dejavnosti, povezane s proizvodnjo, predelavo in trženjem kmetijskih proizvodov, kot so navedeni v Prilogi I k Pogodbi, razen ribiških proizvodov in proizvodov iz akvakulture.
As the aid scheme had not been notified pursuant to Article 108(3) of the TFEU, and had been put into effect before the Commission had taken a decision authorising it, the measures were entered in the Commission's State aid register as non-notified aid, under the number SA.33083 (12/NN).
Ukrep državne pomoči SA.35083 (12/NN) – Znižanje davkov in prispevkov zaradi potresa v regiji Abruzzo leta 2009
On the basis of information gathered during the preliminary assessment phase, the Commission decided to divide the case, separating the agricultural sector.
Italijanski organi so z elektronskim obvestilom z dne 2. julija 2012, ki ga je Komisija registrirala istega dne pod referenčno številko SA.35083 (12/N), priglasili ukrep o pomoči v obliki znižanja davkov in prispevkov zaradi potresa v regiji Abruzzo leta 2009:
The present Decision, therefore, does not concern activities connected with the production, processing and marketing of agricultural products as listed in Annex I to the Treaty, with the exception of fisheries and aquaculture products.
že pred tem je Komisija s svojim dopisom z dne 19. junija 2012 zaprosila za informacije o tem ukrepu, registriranem pod referenčno številko SA.33083 (12/NN).
State aid measure SA.35083 (12/NN) — Reduced taxes and contributions linked to the earthquake in Abruzzo in 2009
Italijanski organi so v obvestilu trdili, da bi bilo treba združljivost ukrepa oceniti ob upoštevanju člena 107(2)(b) PDEU („pomoč za povrnitev škode, ki so jo povzročile naravne nesreče“) ali člena 107(3)(c) PDEU („pomoč za pospeševanje razvoja določenih […] gospodarskih območij“), saj je bil njegov namen nadomestiti makroekonomski učinek naravne nesreče v smislu zmanjšanja BDP.
By electronic notification of 2 July 2012, registered by the Commission the same day under the reference number SA.35083 (12/N), the Italian authorities notified a measure providing for aid in the form of reduced taxes and contributions linked to the earthquake in Abruzzo in 2009:
Italijanski organi so se sklicevali predvsem na pomembno zmanjšanje BDP v regiji Abruzzo med letoma 2008 in 2009 [6].
the Commission had already requested information on this measure in its letter of 19 June 2012 under number SA.33083 (12/NN).
Komisija je z dopisom z dne 17. avgusta 2012 italijanske organe obvestila, da ukrep obravnava kot nepriglašen ukrep pomoči, ki ga bo ocenila skupaj z zadevo SA.33083 (12/NN).
In the notification, the Italian authorities argued that the compatibility of the measure should be assessed in the light of Article 107(2)(b) of the TFEU (‘aid to make good the damage caused by natural disasters’) or Article 107(3)(c) of the TFEU (‘aid to facilitate the development of certain … economic areas’), because its purpose was to compensate for the macroeconomic impact of the natural disaster in terms of a decrease in GDP.
Ker je pravna podlaga začela veljati preden je Komisija sprejela odločitev o odobritvi sheme, je bil ukrep v register državnih pomoči Komisije vnesen kot nepriglašena pomoč pod številko SA.35083 (12/NN).
The Italian authorities referred in particular to a significant decline in the GDP of the region of Abruzzo between 2008 and 2009 [6].
Komisija je na podlagi informacij iz obvestila odločila, da bo zadevo razdelila in ločila kmetijski sektor.
By letter dated 17 August 2012, the Commission informed the Italian authorities that it considered the measure to be a non-notified aid measure, which it would assess together with case SA.33083 (12/NN).
Ta sklep se zato ne nanaša na dejavnosti, povezane s proizvodnjo, predelavo in trženjem kmetijskih proizvodov, kot so navedeni v Prilogi I k Pogodbi, razen ribiških proizvodov in proizvodov iz akvakulture.
As the legal basis had entered into force before the Commission had taken a decision authorising the scheme, the measure was entered in the Commission's State aid register as non-notified aid under the number SA.35083 (12/NN).
Skupni postopek v zadevah SA.33083 (12/C) (ex 12/NN) in SA.35083 (12/C) (ex 12/NN), povezanih z državno pomočjo, po začetku postopka iz člena 108(2) PDEU
On the basis of information provided in the notification, the Commission decided to divide the case, separating the agricultural sector.
Komisija je z dopisom z dne 17. oktobra 2012 obvestila Italijo o svoji odločitvi, da začne postopek na podlagi člena 108(2) PDEU v zvezi z ukrepi pomoči [7].
The present Decision, therefore, does not cover activities connected with the production, processing and marketing of agricultural products as listed in Annex I of the Treaty, with the exception of fisheries and aquaculture products.
Zadevi sta bili registrirani pod številko SA.33083 (12/C) (ex 12/NN) in SA.35083 (12/C) (ex 12/NN).
Joint proceeding in State aid cases SA.33083 (12/C) (ex 12/NN) and SA.35083 (12/C) (ex 12/NN) following the initiation of the procedure laid down in Article 108(2) of the TFEU
Odločitev Komisije o začetku postopka (v nadaljnjem besedilu: sklep o začetku postopka) je bila objavljena v Uradnem listu Evropske unije [8], zainteresirane strani pa so bile pozvane k predložitvi pripomb v zvezi z ukrepi.
By letter dated 17 October 2012 the Commission informed Italy that it had decided to initiate the procedure laid down in Article 108(2) of the TFEU in respect of the aid measures [7].
Italijanski organi so z dopisom z dne 13. novembra 2012 zaprosili za podaljšanje roka za predložitev pripomb.
The cases were registered respectively under numbers SA.33083 (12/C) (ex 12/NN) and SA.35083 (12/C) (ex 12/NN).
Komisija je z dopisom z dne 15. novembra 2012 ugodila prošnji.
The Commission's decision to initiate the procedure (‘the opening decision’) was published in the Official Journal of the European Union [8] and interested parties were invited to submit their comments on the measures.
Komisija je 31. januarja 2013, tj. po izteku enomesečnega roka po objavi sklepa o začetku postopka v Uradnem listu, prejela pripombe sindikalne organizacije CGIL L'Aquila.
By letter of 13 November 2012 the Italian authorities requested an extension of the deadline for the submission of their comments.
Komisija je 17. januarja 2013 italijanskim organom posredovala vsa stališča, ki so jih v enomesečnem roku po objavi sklepa o začetku postopka v Uradnem listu Evropske unije predložile zainteresirane tretje osebe, in jih pozvala k predložitvi pripomb.
on 9 January 2013 from the law firm Studio Legale Prof. Avv.
Ukrepi in pravna podlaga
Mario P. Chiti (‘Chiti’), on 10 January 2013 from the law firm Studio Legale Avvocato Roberto Preve — Katia Gavioli (‘Preve-Gavioli’), and on 11 January 2013 from the industrial federation Confindustria.
Ukrepi in sheme, navedeni v nadaljevanju, so namenjeni znižanju davkov za podjetja, ki imajo sedež ali kako drugače poslujejo na območjih, ki so jih od leta 1990 prizadele različne naravne nesreče v Italiji, vključno z obveznimi prispevki za socialno varnost (ki se plačajo nacionalnemu uradu za socialno varnost (Istituto Nazionale per la Previdenza Sociale – v nadaljnjem besedilu: urad INPS)) in premijami za obvezno zavarovanje za nesreče pri delu (ki se plačajo nacionalnemu uradu za zavarovanje za nesreče pri delu (Istituto Nazionale per l'Assicurazione contro gli Infortuni sul Lavoro – v nadaljnjem besedilu: urad INAIL)) (v nadaljnjem besedilu skupaj: prispevki).
On 31 January 2013, after the expiry of the deadline of one month following the publication of the opening decision in the Official Journal, the Commission received comments from the trade union organisation CGIL L'Aquila.
Ukrepi zaradi potresa v vzhodni Siciliji leta 1990
On 17 January 2013, the Commission forwarded to the Italian authorities all the observations received from interested third parties within the deadline of one month following the publication of the opening decision in the Official Journal, and asked them to comment.
Po potresu, ki je od 13. do 16. decembra 1990 prizadel vzhodno Sicilijo (pokrajine Siracusa, Katanija in Ragusa), so italijanski organi od leta 1990 do leta 2002 sprejeli vrsto sklepov in zakonov, s katerimi so vsem podjetjem [9] v občinah, ki jih je prizadel potres [10], omogočili začasno oprostitev in odlog plačila davkov in prispevkov ali jim dovolili njihovo plačilo v obrokih.
On 23 March 2013 the Commission asked for clarification of the information received from Italy.
Vendar je Italija leta 2002 uvedla zakonodajo [12], na podlagi katere so lahko tisti, ki še niso plačali svojih davkov za leta 1990, 1991 in 1992, samodejno popravili svoj položaj s plačilom samo 10 % neporavnanega zneska do 16. marca 2003 [13].
Italy replied on 24 and 30 April 2013.
Povedano drugače, ta zakon št. 289 z dne 27. decembra 2002 je uvedel možnost 90-odstotne oprostitve zneskov davkov, dolgovanih državi.
On 12 June 2014 the Commission asked for further information, and sent a reminder on 17 October 2014.
Z novima zakonoma iz let 2003 in 2004 [14] se je ta možnost podaljšala do 16. aprila 2004.
Italy replied to the request and the reminder by providing information on 20 and 24 June, 11 July, 4 August and 29 October 2014.
V skladu z novim zakonom iz leta 2005 [15], ki se je skliceval na zakon iz leta 2002 [16], so lahko podjetja, ki še niso plačala prispevkov za socialno varnost (uradu INPS) in premij za zavarovanje za nesreče pri delu (uradu INAIL) za leta 1990, 1991 in 1992, samodejno popravila svoj položaj s plačilom samo 10 % neporavnanih zneskov.
DESCRIPTION OF THE MEASURES
Proračun za ta ukrep je bil 52 milijonov EUR [17].
Measures and legal bases
V skladu z zakonom iz leta 2007 se je rok za plačilo podaljšal do 31. decembra 2007, vendar je bilo treba plačati 30 % dolgovanega zneska davkov [18].
The measures and schemes listed below are designed to reduce the taxes payable by undertakings based or otherwise located in areas affected by various natural disasters in Italy since the year 1990, along with their compulsory social insurance contributions (payable to the National Institute for Social Insurance (Istituto Nazionale per la Previdenza Sociale — ‘INPS’) and premiums for compulsory insurance against accidents at work (payable to the National Institute for Insurance against Accidents at Work (Istituto Nazionale per l'Assicurazione contro gli Infortuni sul Lavoro — ‘INAIL’) (hereinafter referred to together as ‘contributions’).
V skladu z drugim zakonom iz leta 2007 se je rok za plačila podaljšal do 30. junija 2008, ponovno pa je bila uvedena predhodna zahteva, da je treba plačati samo 10 % dolgovanega zneska [19].
Measures linked to the earthquake in eastern Sicily in 1990
Ukrepi zaradi poplav v severni Italiji leta 1994
Following the earthquake that hit eastern Sicily (the provinces of Siracusa, Catania and Ragusa) on 13-16 December 1990, the Italian authorities adopted a series of decisions and laws in the years from 1990 until 2002 granting to all undertakings [9] located in the municipalities affected by the earthquake [10] a suspension and deferral of payment of taxes and contributions, or permission to pay in instalments.
Podobno so italijanski organi po poplavah novembra 1994 v severni Italiji (ki so prizadele 257 občin regij Piemont, Lombardija, Emilija-Romanja, Ligurija, Toskana in Benečija) sprejeli vrsto zakonov, s katerimi so podjetjem [20], ki so utrpela veliko škodo [21] zaradi poplav, omogočili začasno oprostitev ter odlog plačila davkov in prispevkov.
In 2001 a law provided that those who had still not paid their taxes or contributions could rectify their position (i.e. meet their payment obligations) by paying the full amounts still due, increased by 15 %, by 28 December 2001 [11].
Tako kot v primeru potresa v vzhodni Siciliji je Italija leta 2003 podjetjem, ki so jih leta 1994 prizadele poplave, dala možnost, da popravijo svoj položaj s plačilom samo 10 % dolgovanega zneska davkov in prispevkov za leta 1995, 1996 in 1997 do julija 2004 [22].
However, in 2002 Italy enacted legislation [12] allowing those who had still not paid their taxes for the years 1990, 1991 and 1992 to rectify their position automatically by paying only 10 % of the amount still due by 16 March 2003 [13].
V skladu z nadaljnjimi zakoni iz leta 2007 se je rok za plačilo dolgovanih zneskov davkov in prispevkov podaljšal do 31. marca 2008 [23].
This Law No 289 of 27 December 2002, in other words, introduced the possibility of a 90 % rebate on amounts due in taxes to the State.
Podobni ukrepi zaradi drugih naravnih nesreč, ki so prizadele Italijo med letoma 1997 in 2002
New laws in 2003 and 2004 [14] extended this possibility until 16 April 2004.
Po podatkih, ki jih ima na voljo Komisija, je Italija v zadnjih letih podobna znižanja odobrila še na drugih območjih, ki so jih prizadele naravne nesreče.
Under a new law enacted in 2005 [15], which referred back to the 2002 law [16], undertakings that had still not paid social security contributions (to INPS) and premiums for insurance against accidents at work (to INAIL) for the years 1990, 1991 and 1992 were allowed to rectify their position automatically by paying only 10 % of the amounts still due.
Leta 2006 je Italija uvedla [24] 50-odstotno oprostitev davkov in prispevkov [25] za podjetja, ki imajo registrirani sedež ali kraj poslovanja v občinah pokrajine Katanija na Siciliji, ki so jih leta 2002 prizadeli potres in izbruhi ognjenika Etna [26].
The budget provided for this measure was EUR 52 million [17].
Leta 2008 je Italija uvedla 60-odstotno oprostitev davkov in prispevkov za podjetja, ki imajo registrirani sedež ali kraj poslovanja v občinah regij Umbrija in Marche, ki jih je leta 1997 prizadel potres [27].
A law of 2007 extended the deadline for payment to 31 December 2007, but required a payment of 30 % of the amount still due in taxes [18].
Leta 2008 je Italija uvedla 60-odstotno oprostitev davkov in prispevkov za podjetja, ki imajo registrirani sedež ali kraj poslovanja v občinah regij Molise in Puglja, ki jih je leta 2002 prizadel potres [28].
A further law of 2007 extended the deadline for payments to 30 June 2008, and re-established the previous position that required payment of only 10 % of the amount still due [19].
Ista, 60-odstotna oprostitev davkov in prispevkov je bila uvedena leta 2011 za podjetja, ki imajo registrirani sedež ali kraj poslovanja v občinah regije Abruzzo, ki jih je 6. aprila 2009 prizadel potres (za več podrobnosti glej naslednjo točko) [29].
Measures linked to the floods in northern Italy in 1994
Priglašeni ukrep pomoči SA.35083 (12/NN) zaradi potresa v regiji Abruzzo leta 2009
Similarly, following the floods in northern Italy in November 1994 (affecting 257 municipalities in the regions of Piedmont, Lombardy, Emilia-Romagna, Liguria, Tuscany and Veneto), the Italian authorities adopted a series of laws granting suspension and deferral of payment of taxes and contributions to undertakings [20] that had suffered heavy damage [21] as a result of the floods.
Ukrep, ki so ga priglasili italijanski organi in ga je Komisija registrirala pod številko SA.35083 (12/N) (glej uvodno izjavo 8) zagotavlja pomoč v obliki znižanja davkov in prispevkov zaradi potresa v regiji Abruzzo leta 2009.
In 2003, as in the case of the earthquake in eastern Sicily, Italy offered undertakings affected by the 1994 floods the chance to rectify their position by paying only 10 % of the amount due in taxes and contributions for the period 1995, 1996 and 1997 by July 2004 [22].
Italija je 12. novembra 2011 uvedla zakon, s katerim je določila, da se bo pobiranje davkov in prispevkov, katerih plačilo je bilo začasno oproščeno in odloženo od potresa, ponovno začelo od januarja 2012, in sicer v 120 mesečnih obrokih, ter da se bo znesek, ki ga je treba plačati, znižal na 40 % prvotno plačljivega zneska [37].
Further laws of 2007 extended the deadline for payment of amounts still due in taxes and contributions to 31 March 2008 [23].
Cilj ukrepov
Similar measures linked to other natural disasters in Italy which occurred between 1997 and 2002
Splošni cilj opisanih shem (na podlagi katerih so se davki in prispevki znižali za do 90 %) je bil podpreti podjetja z registriranim sedežem ali krajem poslovanja na območjih, ki so jih prizadele naravne nesreče.
In recent years, according to information available to the Commission, Italy has allowed similar reductions in other areas affected by natural disasters.
Geografsko območje uporabe ukrepov