natgillin/translations-raw huggingface dataset:
Without prejudice to the rules on cross-border cooperation and mutual legal assistance in criminal matters and to other rules under Union law, in particular under Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council [11], there is a need for appropriate provision to be made for cooperation to ensure effective action against the criminal offences defined in this Directive affecting the Union's financial interests, including exchange of information between the Member States and the Commission as well as technical and operational assistance provided by the Commission to the competent national authorities as they may need to facilitate coordination of their investigations.
Brez poseganja v pravila o čezmejnem sodelovanju in medsebojni pravni pomoči v kazenskih zadevah ter druga pravila na podlagi prava Unije, zlasti Uredbe (EU, Euratom) št. 883/2013 Evropskega parlamenta in Sveta [11], je treba sprejeti ustrezne določbe za sodelovanje, da se zagotovi učinkovito ukrepanje proti kaznivim dejanjem, opredeljenim v tej direktivi, ki škodijo finančnim interesom Unije, vključno z izmenjavo informacij med državami članicami in Komisijo ter tehnično in operativno pomočjo Komisije pristojnim nacionalnim organom, ki jo morebiti potrebujejo zaradi lažjega usklajevanja svojih preiskav.
Such assistance should not entail the participation of the Commission in the investigation or prosecution procedures of individual criminal cases conducted by the national authorities.
Takšna pomoč ne bi smela pomeniti, da Komisija lahko sodeluje v postopkih preiskav ali kazenskega pregona, ki jih v zvezi s posameznimi kazenskimi zadevami izvajajo nacionalni organi.
The Court of Auditors and the auditors responsible for auditing the budgets of the Union institutions, bodies, offices and agencies should disclose to the European Anti-Fraud Office (OLAF) and to other competent authorities any fact which could be qualified as a criminal offence under this Directive, and Member States should ensure that national audit bodies within the meaning of Article 59 of Regulation (EU, Euratom) No 966/2012 do the same, in accordance with Article 8 of Regulation (EU, Euratom) No 883/2013.
Računsko sodišče in revizorji, pristojni za revizije proračunov institucij, organov, uradov in agencij Unije, bi morali Evropskemu uradu za boj proti goljufijam (OLAF) in drugim pristojnim organom razkriti vsa dejstva, ki bi jih na podlagi te direktive lahko opredelili kot kazniva dejanja, države članice pa bi morale zagotoviti, da v skladu s členom 8 Uredbe (EU, Euratom) št. 883/2013 enako storijo tudi nacionalni revizijski organi v smislu člena 59 Uredbe (EU, Euratom) št. 966/2012.
The Commission should report to the European Parliament and to the Council on the measures taken by Member States to comply with this Directive.
Komisija bi Evropskemu parlamentu in Svetu morala poročati o ukrepih, ki jih države članice sprejmejo za uskladitev s to direktivo.
The report may be accompanied, if necessary, by proposals taking into consideration possible evolutions, in particular regarding the financing of the Union budget.
Poročilu so lahko po potrebi priloženi predlogi, da se upoštevajo morebitni premiki, zlasti glede financiranja proračuna Unije.
The Convention should be replaced by this Directive for the Member States bound by it.
Ta direktiva bi morala za države članice, za katere je zavezujoča, nadomestiti Konvencijo.
For the application of point (d) of Article 3(4) of Directive (EU) 2015/849 of the European Parliament and of the Council [12], the reference to serious fraud affecting the Union's financial interests as defined in Article 1(1) and Article2(1) of the Convention should be construed as fraud affecting the Union's financial interests as defined in Article 3 and in Article 7(3) of this Directive or, as regards offences against the common VAT system, as defined in Article 2(2) of this Directive.
Pri uporabi točke (d) člena 3(4) Direktive (EU) 2015/849 Evropskega parlamenta in Sveta [12] bi bilo treba sklicevanje na težje goljufije, ki škodijo finančnim interesom Unije, kot so opredeljene v členu 1(1) in členu 2(1) Konvencije, razumeti kot goljufije, ki škodijo finančnim interesom Unije, kot so opredeljene v členu 3 in členu 7(3) te direktive ali, kar zadeva kazniva dejanja zoper skupni sistem DDV, kot so opredeljena v členu 2(2) te direktive.
Proper implementation of this Directive by the Member States includes the processing of personal data by the competent national authorities, and the exchange of such data between Member States on the one hand, and between competent Union bodies on the other.
Pravilno izvajanje te direktive v državah članicah vključuje obdelavo osebnih podatkov s strani pristojnih nacionalnih organov ter izmenjavo teh podatkov med državami članicami na eni strani in pristojnimi organi Unije na drugi strani.
The processing of personal data at national level between national competent authorities should be regulated by the acquis of the Union.
Obdelava osebnih podatkov na nacionalni ravni med pristojnimi nacionalnimi organi bi morala biti urejena s pravnim redom Unije.
The exchange of personal data between Member States should be carried out in accordance with Directive (EU) 2016/680 of the European Parliament and of the Council [13].
Izmenjava osebnih podatkov med državami članicami bi morala potekati v skladu z Direktivo (EU) 2016/680 Evropskega parlamenta in Sveta [13].
To the extent that the Union institutions, bodies, offices and agencies process personal data, Regulation (EC) No 45/2001 of the European Parliament and of the Council [14] or, where applicable, other Union legal acts regulating the processing of personal data by those bodies, offices and agencies as well as the applicable rules concerning the confidentiality of judicial investigations, should apply.
Institucije, organi, uradi in agencije Unije bi morali pri obdelavi osebnih podatkov uporabljati Uredbo (ES) št. 45/2001 Evropskega parlamenta in Sveta [14] ali, kadar je potrebno, druge pravne akte Unije, ki urejajo obdelavo osebnih podatkov s strani teh organov, uradov in agencij, kakor tudi veljavna pravila glede zaupnosti sodnih preiskav.
The intended dissuasive effect of the application of criminal law sanctions requires particular caution with regard to fundamental rights.
Odvračilni učinek, ki naj bi bil dosežen z uporabo kazenskopravnih sankcij, terja v zvezi s temeljnimi pravicami posebno previdnost.
This Directive respects fundamental rights and observes the principles recognised in particular by the Charter of Fundamental Rights of the European Union (the ‘Charter’) and in particular the right to liberty and security, the protection of personal data, the freedom to choose an occupation and right to engage in work, the freedom to conduct a business, the right to property, the right to an effective remedy and to a fair trial, the presumption of innocence and the right of defence, the principles of the legality and proportionality of criminal offences and sanctions, as well as the principle of ne bis in idem.
Ta direktiva spoštuje temeljne pravice in načela, ki jih priznava zlasti Listina Evropske unije o temeljnih pravicah (v nadaljnjem besedilu: Listina), predvsem pravico do svobode in varnosti, varstvo osebnih podatkov, svobodo izbire poklica in pravico do dela, svobodo gospodarske pobude, lastninsko pravico, pravico do učinkovitega pravnega sredstva in poštenega sojenja, domnevo nedolžnosti in pravico do obrambe, načeli zakonitosti in sorazmernosti kaznivih dejanj in kazni, pa tudi načelo ne bis in idem.
This Directive seeks to ensure full respect for those rights and principles and must be implemented accordingly.
Namen te direktive je zagotovitev popolnega spoštovanja navedenih pravic in načel in jo je treba temu ustrezno izvajati.
Member States should take the necessary measures to ensure the prompt recovery of sums and their transfer to the Union budget, without prejudice to the relevant Union sector-specific rules on financial corrections and recovery of amounts unduly spent.
Države članice bi morale sprejeti potrebne ukrepe, s katerimi bi brez poseganja v zadevna sektorska pravila Unije o finančnih popravkih in izterjavi nepravilno porabljenih zneskov zagotovile takojšnjo izterjavo takšnih zneskov in njihov prenos v proračun Unije.
Administrative measures and penalties play an important role in the protection of the Union's financial interests.
Upravni ukrepi in kazni imajo pomembno vlogo pri zaščiti finančnih interesov Unije.
This Directive does not exempt Member States from the obligation to apply and implement administrative Union measures and penalties within the meaning of Articles 4 and 5 of Regulation (EC, Euratom) No 2988/95.
Ta direktiva držav članic ne izvzema iz obveznosti uporabe in izvajanja upravnih ukrepov in kazni Unije v smislu členov 4 in 5 Uredbe (ES, Euratom) št. 2988/95.
This Directive should oblige Member States to provide in their national law for criminal penalties in respect of the acts of fraud and fraud-related criminal offences affecting the Union's financial interests to which this Directive applies.
Ta direktiva bi morala države članice obvezati, da v svojem nacionalnem pravu predpišejo kazenske sankcije za goljufije in goljufijam sorodna kazniva dejanja, ki škodijo finančnim interesom Unije in za katera se uporablja ta direktiva.
This Directive should not create obligations regarding the application of such penalties or any other available system of law enforcement to individual cases.
Ta direktiva ne bi smela ustvarjati obveznosti v zvezi z uporabo takšnih sankcij ali kakršnega koli drugega razpoložljivega sistema preprečevanja, odkrivanja, preiskovanja kaznivih dejanj v posameznih primerih.
Member States may in principle continue to apply administrative measures and penalties in parallel in the area covered by this Directive.
Načeloma lahko države članice na področju, ki ga ureja ta direktiva, še naprej vzporedno uporabljajo upravne ukrepe in kazni.
In the application of national law transposing this Directive, Member States should, however, ensure that the imposition of criminal sanctions for criminal offences in accordance with this Directive and of administrative measures and penalties does not lead to a breach of the Charter.
Države članice pa bi morale pri uporabi nacionalnega prava za prenos te direktive zagotoviti, da se z izrekanjem kazenskih sankcij za kazniva dejanja v skladu s to direktivo ter upravnih ukrepov in kazni ne krši Listina.
This Directive should not affect the competences of Member States to structure and organise their tax administration as they see fit to ensure the correct determination, assessment and collection of value added tax, as well as the effective application of VAT law.
Ta direktiva ne bi smela vplivati na pristojnost držav članic, da po lastni presoji strukturirajo in organizirajo svoje davčne uprave, zato da zagotovijo pravilno določanje, odmero in pobiranje davka na dodano vrednost ter učinkovito uporabo prava o DDV.
This Directive applies without prejudice to the provisions on the lifting of the immunities contained in the TFEU, Protocol No 3 on the Statute of the Court of Justice of the European Union and Protocol No 7 on the Privileges and Immunities of the European Union, annexed to the TFEU and to the Treaty on European Union(TEU), and the texts implementing them, or similar provisions incorporated in national law.
Ta direktiva se uporablja brez poseganja v določbe o odvzemu imunitet, ki jih vsebujejo PDEU, Protokol št. 3 o Statutu Sodišča Evropske unije in Protokol št. 7 o privilegijih in imunitetah Evropske unije, ki sta priložena PDEU in Pogodbi o Evropski uniji (PEU), ter besedila za njihovo izvajanje, ali podobne določbe nacionalnega prava.
In the transposition of this Directive into national law as well as in the application of national law transposing this Directive, those privileges and immunities, including the respect for the freedom of the Member's mandate, are fully taken into account.
Pri prenosu te direktive v nacionalno pravo ter uporabi nacionalnega prava za prenos te direktive so ti privilegiji in imunitete, vključno s spoštovanjem svobode mandata članov, v celoti upoštevani.
This Directive is without prejudice to the general rules and principles of national criminal law on the application and execution of sentences in accordance with the concrete circumstances in each individual case.
Ta direktiva ne posega v splošna pravila in načela nacionalnega kazenskega prava o izrekanju in izvrševanju kazenskih sankcij v skladu z dejanskimi okoliščinami vsakega posameznega primera.
Since the objective of this Directive cannot be sufficiently achieved by the Member States but can rather, by reason of its scale and effects, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 TEU.
Ker cilja te direktive države članice ne morejo zadovoljivo doseči, temveč se zaradi obsega in učinkov lažje doseže na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 PEU.
In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary to achieve that objective.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega tistega, kar je potrebno za doseganje navedenega cilja.
In accordance with Article 3 and Article 4a(1) of Protocol No 21 on the position of United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the TEU and to the TFEU, Ireland has notified its wish to take part in the adoption and application of this Directive.
V skladu s členom 3 in členom 4a(1) Protokola št. 21 o stališču Združenega kraljestva in Irske glede območja svobode, varnosti in pravice, ki je priložen PEU in PDEU, je Irska podala uradno obvestilo, da želi sodelovati pri sprejetju in uporabi te direktive.
In accordance with Articles 1 and 2 of Protocol No 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the TEU and to the TFEU, and without prejudice to Article 4 of that Protocol, the United Kingdom is not taking part in the adoption of this Directive and is not bound by it or subject to its application.
V skladu s členoma 1 in 2 Protokola št. 21 o stališču Združenega kraljestva in Irske glede območja svobode, varnosti in pravice, ki je priložen PEU in PDEU, in brez poseganja v člen 4 navedenega protokola Združeno kraljestvo ne sodeluje pri sprejetju te direktive, ki zato zanj ni zavezujoča in se v njem ne uporablja.
In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the TEU and to the TFEU, Denmark is not taking part in the adoption of this Directive and is not bound by it or subject to its application.
V skladu s členoma 1 in 2 Protokola št. 22 o stališču Danske, ki je priložen PEU in PDEU, Danska ne sodeluje pri sprejetju te direktive, ki zato zanjo ni zavezujoča in se v njej ne uporablja.
The European Court of Auditors has been consulted and has adopted an opinion [15],
Opravljeno je bilo posvetovanje z Evropskim računskim sodiščem, ki je podalo mnenje [15] –
TITLE I
NASLOV I
SUBJECT MATTER, DEFINITIONS AND SCOPE
PREDMET UREJANJA, OPREDELITEV POJMOV IN PODROČJE UPORABE
This Directive establishes minimum rules concerning the definition of criminal offences and sanctions with regard to combatting fraud and other illegal activities affecting the Union's financial interests, with a view to strengthening protection against criminal offences which affect those financial interests, in line with the acquis of the Union in this field.
Ta direktiva določa minimalna pravila za opredelitev kaznivih dejanj in sankcij na področju boja proti goljufijam in drugim protipravnim ravnanjem, ki škodijo finančnim interesom Unije, z namenom prispevati k močnejši zaščiti pred kaznivimi dejanji, ki škodijo tem finančnim interesom, v skladu s pravnim redom Unije na tem področju.
‘Union's financial interests’ means all revenues, expenditure and assets covered by, acquired through, or due to:
„finančni interesi Unije“ pomeni vse prihodke, odhodke in sredstva, zajete, pridobljene ali dolgovane v okviru:
the Union budget;
proračuna Unije;
the budgets of the Union institutions, bodies, offices and agencies established pursuant to the Treaties or budgets directly or indirectly managed and monitored by them;
proračunov institucij, organov, uradov in agencij Unije, ustanovljenih na podlagi Pogodb, ali proračunov, ki jih te institucije, organi, uradi in agencije neposredno ali posredno upravljajo in spremljajo.
‘legal person’ means an entity having legal personality under the applicable law, except for States or public bodies in the exercise of State authority and for public international organisations.
„pravna oseba“ pomeni subjekt, ki ima v skladu z veljavnim pravom pravno osebnost, razen držav ali javnih organov, ki izvršujejo državno oblast, in mednarodnih javnih organizacij.
In respect of revenue arising from VAT own resources, this Directive shall apply only in cases of serious offences against the common VAT system.
Kar zadeva prihodke od lastnih sredstev iz naslova DDV, se ta direktiva uporablja le v primeru hudih kaznivih dejanj zoper skupni sistem DDV.
For the purposes of this Directive, offences against the common VAT system shall be considered to be serious where the intentional acts or omissions defined in point (d) of Article 3(2) are connected with the territory of two or more Member States of the Union and involve a total damage of at least EUR 10000000.
V tej direktivi veljajo kazniva dejanja zoper skupni sistem DDV za huda kazniva dejanja, kadar naklepna dejanja ali opustitve dejanj, opredeljeni v točki (d) člena 3(2), zadevajo ozemlje dveh ali več držav članic Unije in skupna škoda znaša vsaj 10000000 EUR.
The structure and functioning of the tax administration of the Member States are not affected by this Directive.
Ta direktiva ne vpliva na strukturo in delovanje davčnih uprav držav članic.
TITLE II
NASLOV II
CRIMINAL OFFENCES WITH REGARD TO FRAUD AFFECTING THE UNION'S FINANCIAL INTERESTS
KAZNIVA DEJANJA NA PODROČJU GOLJUFIJ, KI ŠKODIJO FINANČNIM INTERESOM UNIJE
Fraud affecting the Union's financial interests
Goljufija, ki škodi finančnim interesom Unije
Member States shall take the necessary measures to ensure that fraud affecting the Union's financial interests constitutes a criminal offence when committed intentionally.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da je goljufija, ki škodi finančnim interesom Unije, opredeljena kot kaznivo dejanje, če je storjena naklepno.
For the purposes of this Directive, the following shall be regarded as fraud affecting the Union's financial interests:
V tej direktivi „goljufija, ki škodi finančnim interesom Unije“ pomeni:
in respect of non-procurement-related expenditure, any act or omission relating to:
glede odhodkov, ki niso povezani z javnim naročanjem, vsako dejanje ali opustitev dejanja v zvezi z:
the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds or assets from the Union budget or budgets managed by the Union, or on its behalf;
uporabo ali predložitvijo lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, kar ima za posledico poneverbo ali nezakonito zadrževanje sredstev iz proračuna Unije ali proračunov, ki jih upravlja Unija ali se upravljajo v njenem imenu;
non-disclosure of information in violation of a specific obligation, with the same effect; or
nerazkritjem informacij ob kršitvi specifične obveznosti, z enakim učinkom ali
the misapplication of such funds or assets for purposes other than those for which they were originally granted;
uporabo takšnih sredstev za namene, ki so drugačni od namenov, za katere so bila sredstva prvotno odobrena;
in respect of procurement-related expenditure, at least when committed in order to make an unlawful gain for the perpetrator or another by causing a loss to the Union's financial interests, any act or omission relating to:
glede odhodkov, povezanih z javnim naročanjem, vsaj takrat, ko je dejanje storjeno ali opuščeno, da bi storilec ali druga oseba pridobila protipravno premoženjsko korist in s tem škodovala finančnim interesom Unije, vsako dejanje ali opustitev dejanja v zvezi z:
the misapplication of such funds or assets for purposes other than those for which they were originally granted, which damages the Union's financial interests;
uporabo takšnih sredstev za namene, ki so drugačni od namenov, za katere so bila sredstva prvotno odobrena, pri čemer to škodi finančnim interesom Unije;
in respect of revenue other than revenue arising from VAT own resources referred to in point (d), any act or omission relating to:
glede prihodkov, ki niso prihodki od lastnih sredstev iz naslova DDV iz točke (d), vsako dejanje ali opustitev dejanja v zvezi z:
the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the Union budget or budgets managed by the Union, or on its behalf;
uporabo ali predložitvijo lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, ki ima za posledico nezakonito zmanjšanje sredstev iz proračuna Unije ali proračunov, ki jih upravlja Unija ali se upravljajo v njenem imenu;
misapplication of a legally obtained benefit, with the same effect;
zlorabo zakonito pridobljene koristi, z enakim učinkom;
in respect of revenue arising from VAT own resources, any act or omission committed in cross-border fraudulent schemes in relation to:
glede prihodkov od lastnih sredstev iz naslova DDV vsako dejanje ali opustitev dejanja v okviru čezmejnih sistemov goljufij v zvezi z:
the use or presentation of false, incorrect or incomplete VAT-related statements or documents, which has as an effect the diminution of the resources of the Union budget;
uporabo ali predložitvijo lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, povezanih z DDV, kar ima za posledico zmanjšanje sredstev v proračunu Unije;
non-disclosure of VAT-related information in violation of a specific obligation, with the same effect; or
nerazkritjem informacij, povezanih z DDV, ob kršitvi specifične obveznosti, z enakim učinkom ali
the presentation of correct VAT-related statements for the purposes of fraudulently disguising the non-payment or wrongful creation of rights to VAT refunds.
predložitvijo pravilnih izjav, povezanih z DDV, z namenom goljufivega prikrivanja neplačevanja ali neupravičene pridobitve pravice do vračila DDV.
Other criminal offences affecting the Union's financial interests
Druga kazniva dejanja, ki škodijo finančnim interesom Unije
Member States shall take the necessary measures to ensure that money laundering as described in Article 1(3) of Directive (EU) 2015/849 involving property derived from the criminal offences covered by this Directive constitutes a criminal offence.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da je pranje denarja, kot je opisano v členu 1(3) Direktive (EU) 2015/849, ki zadeva premoženje, pridobljeno s kaznivimi dejanji, ki so zajeta v tej direktivi, opredeljeno kot kaznivo dejanje.
Member States shall take the necessary measures to ensure that passive and active corruption, when committed intentionally, constitute criminal offences.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da sta pasivna in aktivna korupcija, če sta storjeni namerno, opredeljeni kot kaznivi dejanji.