natgillin/translations-raw huggingface dataset:
A lump sum as referred to in point (d) of the first subparagraph of Article 125(1) may cover the entire eligible costs of an action or a work programme (‘single lump sum’).
To ne posega v pravico odgovornega odredbodajalca, da preveri ali so pogoji za izplačilo plačila iz prvega pododstavka tega odstavka izpolnjeni in da v skladu s členom 131(4) zmanjša nepovratna sredstva, kadar ti pogoji niso izpolnjeni ali v primeru nepravilnosti, goljufije ali kršitve drugih obveznosti.
In accordance with Article 181(4), single lump sums may be determined on the basis of the estimated budget of the action or work programme.
Kadar se pavšalni zneski, stroški na enoto ali pavšalne stopnje izračunajo na podlagi običajne prakse stroškovnega računovodstva upravičenca, se uporabi člen 185(2).
Such estimated budget shall comply with the principles of economy, efficiency and effectiveness.
Pogostost in obseg preverjanj in kontrol sta lahko med drugim odvisna od narave ukrepa ali od upravičenca, pri čemer se upoštevajo tudi pretekle nepravilnosti ali goljufije, ki so pripisane temu upravičencu.
The compliance with those principles shall be verified ex ante at the time of evaluation of the grant application.
Pogoji za izplačilo pavšalnih zneskov, stroškov na enoto ali pavšalnih stopenj ne nalagajo obveznosti poročanja o dejansko nastalih stroških upravičenca.
When authorising single lump sums the authorising officer responsible shall comply with Article 181.
Izplačilo nepovratnih sredstev na podlagi pavšalnih zneskov, stroškov na enoto ali financiranja po pavšalni stopnji ne vpliva na pravico dostopa do zakonsko predpisanih evidenc upravičencev za namene iz členov 129 in 184.
Article 183
Za namene preverjanj in kontrol iz odstavka 1 tega člena se uporabljata točki (a) in (b) člena 186(3).
Checks and controls on beneficiaries related to lump sums, unit costs and flat rates
Člen 184
The authorising officer responsible shall check, at the latest before the payment of the balance, the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs and/or results.
Redna ocena pavšalnih zneskov, stroškov na enoto in pavšalnih stopenj
In addition, the fulfilment of those conditions may be subject to ex post controls.
Metoda za določanje pavšalnih zneskov, stroškov na enoto ali pavšalnih stopenj, pa tudi osnovni podatki in izračunani zneski ter ustreznost navedenih zneskov glede na dosežene učinke in/ali rezultate se redno ocenjujejo in po potrebi prilagodijo v skladu s členom 181.
The amounts of lump sums, unit costs or flat-rate financing determined ex ante by application of the method authorised by the authorising officer responsible or the Commission in accordance with Article 181 shall not be challenged by ex post controls.
Pogostost in obseg ocen sta odvisna od gibanja in narave stroškov, pri čemer se zlasti upoštevajo večje spremembe tržnih cen in druge relevantne okoliščine.
This is without prejudice to the right of the authorising officer responsible to check that the conditions triggering the payment as referred to in the first subparagraph of this paragraph are fulfilled, and to reduce the grant in accordance with Article 131(4) where those conditions are not fulfilled or in the event of irregularity, fraud or a breach of other obligations.
Člen 185
Where lump sums, unit costs or flat rates are established on the basis of the usual cost accounting practices of the beneficiary Article 185(2) shall apply.
Običajne prakse stroškovnega računovodstva upravičenca
The frequency and scope of checks and controls may depend, inter alia, upon the nature of the action or the beneficiary, including past irregularities or fraud attributable to that beneficiary.
Kadar so odobrene običajne prakse stroškovnega računovodstva upravičenca, lahko odgovorni odredbodajalec skladnost teh praks oceni predhodno glede na pogoje iz člena 181(4).
The conditions triggering the payment of lump sums, unit costs or flat-rates shall not require reporting on the costs actually incurred by the beneficiary.
Ta ocena se lahko izvede predhodno ali z uporabo ustrezne strategije naknadnih kontrol.
Payment of the grant on the basis of lump sums, unit costs or flat-rate financing shall not affect the right of access to the statutory records of the beneficiaries for the purposes referred to in Articles 129 and 184.
Če je bila skladnost običajnih praks stroškovnega računovodstva upravičenca s pogoji iz člena 181(4) ugotovljena predhodno, se pavšalni zneski, stroški na enoto in financiranje po pavšalni stopnji, določeni z uporabo teh praks, ne izpodbijajo z naknadnimi kontrolami.
For the purposes of the checks and controls referred to in paragraph 1 of this Article, points (a) and (b) of Article 186(3) shall apply.
To ne vpliva na pravico odgovornega odredbodajalca, da v skladu s členom 131(4) zmanjša nepovratna sredstva.
Article 184
Odgovorni odredbodajalec lahko šteje, da so običajne prakse stroškovnega računovodstva upravičenca skladne s pogoji iz člena 181(4), če so sprejemljive za nacionalne organe v okviru primerljivih programov financiranja.
Periodic assessment of lump sums, unit costs or flat-rates
Člen 186
The method for determining lump sums, unit costs or flat rates, the underlying data and the resulting amounts, as well as the adequateness of those amounts with regard to the output and/or results delivered, shall be assessed periodically and, where appropriate, adjusted in accordance with Article 181.
Upravičeni stroški
The frequency and scope of assessments shall depend on the evolution and the nature of the costs, in particular taking into account substantial changes in market prices and other relevant circumstances.
Nepovratna sredstva ne presegajo skupne zgornje meje, izražene v obliki absolutne vrednosti (v nadaljnjem besedilu: najvišji znesek nepovratnih sredstev), ki se določi na podlagi:
Article 185
skupnega zneska financiranja, ki ni povezano s stroški, v primeru iz točke (a) prvega pododstavka člena 125(1);
Usual cost accounting practices of the beneficiary
ocenjenih upravičenih stroškov, kadar je to mogoče, v primeru iz točke (b) prvega pododstavka člena 125(1);
Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices with the conditions set out in Article 181(4).
skupnega zneska ocenjenih upravičenih stroškov, ki je v obliki pavšalnih zneskov, stroškov na enoto ali pavšalnih stopenj iz točk (c), (d) in (e) prvega pododstavka člena 125(1) jasno opredeljen vnaprej.
That assessment may be carried out ex ante or by using an appropriate strategy for ex post controls.
Brez poseganja v temeljni akt se lahko nepovratna sredstva, kadar so v obliki iz točke (b) prvega pododstavka, dodatno izrazijo kot odstotek ocenjenih upravičenih stroškov ali pa se lahko izrazijo tudi kot odstotek pavšalnih zneskov, stroškov na enoto ali financiranja po pavšalni stopnji iz točke (c) prvega pododstavka.
If the compliance of the beneficiary’s usual cost accounting practices with the conditions set out in Article 181(4) has been established ex ante, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by ex post controls.
Kadar so nepovratna sredstva v obliki iz točke (b) prvega pododstavka tega odstavka in kadar so lahko zaradi posebnosti ukrepa izražena le v obliki absolutne vrednosti, se preverjanje upravičenih stroškov izvede v skladu s členom 155(4) in po potrebi s členom 155(5).
This shall not affect the right of the authorising officer responsible to reduce the grant in accordance with Article 131(4).
Brez poseganja v najvišjo dovoljeno stopnjo sofinanciranja, določeno v temeljnem aktu:
The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary comply with the conditions set out in Article 181(4) if they are accepted by national authorities under comparable funding schemes.
nepovratna sredstva ne smejo preseči upravičenih stroškov;
Article 186
kadar so nepovratna sredstva v obliki iz točke (b) prvega pododstavka odstavka 1 in kadar ocenjeni upravičeni stroški vključujejo stroške za delo prostovoljcev iz člena 181(8), nepovratna sredstva ne smejo preseči ocenjenih upravičenih stroškov, razen stroškov za delo prostovoljcev.
Eligible costs
Upravičeni stroški, ki so dejanski stroški upravičenca do nepovratnih sredstev, kot je navedeno v točki (b) prvega pododstavka člena 125(1), morajo izpolnjevati vsa naslednja merila:
Grants shall not exceed an overall ceiling expressed in terms of an absolute value (‘maximum grant amount’) which shall be established on the basis of:
nastanejo v obdobju trajanja ukrepa ali programa dela, razen stroškov, ki se nanašajo na končna poročila in revizijska potrdila;
the overall amount of financing not linked to costs in the case referred to in point (a) of the first subparagraph of Article 125(1);
navedeni so v oceni celotnega proračuna ukrepa ali programa dela;
estimated eligible costs, where possible, in the case referred to in point (b) of the first subparagraph of Article 125(1);
potrebni so za izvajanje ukrepa ali programa dela, ki je predmet nepovratnih sredstev;
the overall amount of the estimated eligible costs clearly defined in advance in the form of lump sums, unit costs or flat rates as referred to in points (c), (d) and (e) of the first subparagraph of Article 125(1).
so določljivi in preverljivi ter zlasti zabeleženi v računovodskih izkazih upravičenca in pripravljeni v skladu z računovodskimi standardi, ki se uporabljajo v državi, kjer ima upravičenec svoj sedež, in v skladu z običajno prakso stroškovnega računovodstva upravičenca;
Without prejudice to the basic act, grants may in addition be expressed as a percentage of the estimated eligible costs, where the grant takes the form specified in point (b) of the first subparagraph, or as a percentage of the lump sums, unit costs or flat rate financing referred to in point (c) of the first subparagraph.
so skladni z zahtevami davčne in socialne zakonodaje, ki se uporablja;
Where the grant takes the form specified in point (b) of the first subparagraph of this paragraph and where, due to specificities of an action, the grant can only be expressed in terms of an absolute value, the verification of the eligible costs shall be done in accordance with Article 155(4) and, where applicable, Article 155(5).
so smotrni, utemeljeni in v skladu z načeli dobrega finančnega poslovodenja, zlasti glede gospodarnosti in učinkovitosti.
Without prejudice to the maximum co-financing rate specified in the basic act:
V pozivih za zbiranje predlogov se določijo kategorije stroškov, ki so upravičene do financiranja Unije.
the grant shall not exceed the eligible costs;
Razen če je v temeljnem aktu določeno drugače in poleg odstavka 3 tega člena so naslednje kategorije stroškov upravičene, kadar jih odgovorni odredbodajalec v okviru razpisa za zbiranje predlogov razglasi za takšne:
where the grant takes the form specified in point (b) of the first subparagraph of paragraph 1 and where the estimated eligible costs include costs for volunteers’ work referred to in Article 181(8), the grant shall not exceed the estimated eligible costs other than the costs for volunteers’ work.
stroški, povezani z jamstvom za predhodno financiranje, ki ga predloži upravičenec, kadar to jamstvo zahteva odgovorni odredbodajalec v skladu s členom 152(1);
Eligible costs actually incurred by the beneficiary, as referred to in point (b) of the first subparagraph of Article 125(1), shall meet all of the following criteria:
stroški, ki se nanašajo na potrdila o računovodskih izkazih in poročila o operativnem preverjanju rezultatov, kadar tovrstna potrdila ali poročila zahteva odgovorni odredbodajalec;
they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates;
DDV, kadar nacionalna zakonodaja o DDV ne omogoča njegovega vračila in ga plača upravičenec, ki ni nezavezanec za DDV v smislu prvega pododstavka člena 13(1) Direktive Sveta 2006/112/ES;
they are indicated in the estimated overall budget of the action or work programme;
stroški amortizacije, pod pogojem, da jih je upravičenec dejansko imel;
they are necessary for the implementation of the action or of the work programme which is the subject of the grant;
stroški za plače osebja nacionalnih uprav, kolikor so povezani s stroški dejavnosti, ki jih zadevni javni organ ne bi izvajal, če ne bi izvajal zadevnega projekta.
they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;
Za namene točke (c) drugega pododstavka:
they comply with the requirements of applicable tax and social legislation;
DDV šteje za davek, ki ga ni mogoče povrniti, če se v skladu z nacionalnim pravom pripiše kateri koli izmed naslednjih dejavnosti:
they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
oproščenim dejavnostim brez pravice do odbitka;
Calls for proposals shall specify the categories of costs considered as eligible for Union funding.
dejavnostim, za katere se DDV ne obračunava;
Unless provided otherwise in the basic act and in addition to paragraph 3 of this Article, the following categories of costs shall be eligible where the authorising officer responsible has declared them as such under the call for proposals:
dejavnostim iz točke (i) ali (ii), za katere DDV ni mogoče odbiti, se pa povrne prek posebnih shem povračila ali odškodninskih skladov, ki v Direktivi 2006/112/ES niso navedeni, tudi če sta sklad ali shema določena v nacionalni zakonodaji o DDV;
costs relating to a pre-financing guarantee lodged by the beneficiary, where that guarantee is required by the authorising officer responsible pursuant to Article 152(1);
DDV, povezan z dejavnostmi iz člena 13(2) Direktive 2006/112/ES, šteje kot plačan s strani upravičenca, ki ni nezavezanec za DDV v smislu prvega pododstavka člena 13(1) navedene direktive, ne glede na to, ali zadevna država članica te dejavnosti obravnava kot dejavnosti, ki jih izvajajo organizacije javnega prava v vlogi javnega organa.
costs relating to certificates on the financial statements and operational verification reports, where such certificates or reports are required by the authorising officer responsible;
Člen 187
VAT, where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of Council Directive 2006/112/EC;
Subjekti, povezani z upravičencem, in edini upravičenec
depreciation costs, provided they are actually incurred by the beneficiary;
Za namene tega naslova naslednji subjekti štejejo za subjekte, povezane z upravičencem:
salary costs of the personnel of national administrations to the extent that they relate to the cost of activities which the relevant public authority would not carry out if the project concerned were not undertaken.
subjekti, ki so edini upravičenec v skladu z odstavkom 2;
For the purposes of point (c) of the second subparagraph:
subjekti, ki izpolnjujejo merila za upravičenost in ne spadajo v eno od situacij iz členov 136(1) in 141(1) ter imajo povezavo z upravičencem, zlasti pravno ali kapitalsko, ki ni niti omejena na ukrep niti vzpostavljena zgolj zaradi izvajanja le-tega.
VAT shall be considered as not recoverable if according to national law it is attributable to any of the following activities:
Oddelek 2 poglavja 2 naslova V se uporablja tudi za povezane subjekte.
exempt activities without right of deduction;
Kadar več subjektov izpolnjuje merila za dodelitev nepovratnih sredstev in skupaj oblikujejo en subjekt, se lahko ta subjekt obravnava kot edini upravičenec, tudi kadar je bil ta subjekt posebej ustanovljen z namenom izvajanja ukrepa, ki naj bi se financiral z nepovratnimi sredstvi.
activities which fall outside the scope of VAT;
Če v razpisu za zbiranje predlogov ni določeno drugače, lahko subjekti, povezani z upravičencem, sodelujejo pri izvajanju ukrepa, če sta izpolnjena oba naslednja pogoja:
activities, as referred to in point (i) or (ii), in respect of which VAT is not deductible but refunded by means of specific refund schemes or compensation funds not referred to in Directive 2006/112/EC, even if that scheme or fund is established by national VAT legislation;
zadevni subjekti so navedeni v sporazumu o nepovratnih sredstvih;
VAT relating to the activities listed in Article 13(2) of Directive 2006/112/EC shall be regarded as paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of that Directive, regardless of whether those activities are regarded by the Member State concerned as activities engaged in by bodies governed by public law acting as public authorities.
zadevni subjekti spoštujejo pravila, ki se uporabljajo za upravičenca v okviru sporazuma o dodelitvi sredstev, in sicer glede:
Article 187
upravičenosti stroškov ali pogojev za plačilo;
Affiliated entities and sole beneficiary
pravic do pregledov in revizij, ki jih opravijo Komisija, OLAF in Računsko sodišče.
For the purpose of this Title, the following entities shall be considered as entities affiliated to the beneficiary:
Stroški teh subjektov se lahko sprejmejo kot dejansko nastali upravičeni stroški ali se lahko poravnajo s pavšalnimi zneski, stroški na enoto in financiranjem po pavšalni stopnji.
entities forming the sole beneficiary in accordance with paragraph 2;
Načela
entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in Articles 136(1) and 141(1) and that have a link with the beneficiary, in particular a legal or capital link, which is neither limited to the action nor established for the sole purpose of its implementation.
Člen 188
Section 2 of Chapter 2 of Title V shall apply also to affiliated entities.
Splošna načela, ki se uporabljajo za nepovratna sredstva
Where several entities satisfy the criteria for being awarded a grant and together form one entity, that entity may be treated as the sole beneficiary, including where the entity is specifically established for the purpose of implementing the action to be financed by the grant.
Za nepovratna sredstva veljajo naslednja načela:
Unless otherwise provided in the call for proposals, entities affiliated to a beneficiary may participate in the implementation of the action, provided that both of the following conditions are fulfilled:
enakega obravnavanja;
the entities concerned are identified in the grant agreement;
preglednosti;
the entities concerned abide by the rules applicable to the beneficiary under the grant agreement with regard to:
sofinanciranja;
eligibility of costs or conditions triggering the payment;
nekumulativnega dodeljevanja in izogibanja dvojnemu financiranju;
rights of checks and audits by the Commission, OLAF and the Court of Auditors.
neretroaktivnosti;
Costs incurred by such entities may be accepted as eligible costs actually incurred or may be covered by lump sums, unit costs and flat-rate financing.
neprofitnosti.
Principles
Člen 189
Article 188
Preglednost
General principles applicable to grants
Nepovratna sredstva se dodelijo po objavi pozivov za zbiranje predlogov, razen v primerih iz člena 195.
Grants shall be subject to the principles of:
Vsa nepovratna sredstva, dodeljena med proračunskim letom, se objavijo v skladu s členom 38(1) do (4).
equal treatment;
Komisija po objavi iz odstavkov 1 in 2 Evropskemu parlamentu in Svetu na zahtevo pošlje poročilo o:
transparency;
številu vložnikov v predhodnem proračunskem letu;
co-financing;
številu in deležu uspešnih vlog za vsak posamezen razpis za zbiranje predlogov;
non-cumulative award and no double financing;
povprečnem trajanju postopka od datuma zaključka razpisa za zbiranje predlogov do dodelitve nepovratnih sredstev;
non-retroactivity;
številu in znesku nepovratnih sredstev, kadar v skladu s členom 38(4) v predhodnem proračunskem letu ni bilo naknadne objave.
no-profit.
vseh nepovratnih sredstvih, ki so bila dodeljena finančnim institucijam, vključno z EIB ali EIS v skladu s točko (g) prvega odstavka člena 195.
Article 189
Člen 190
Transparency
Sofinanciranje
Grants shall be awarded following a publication of calls for proposals, except in the cases referred to in Article 195.
Nepovratna sredstva vključujejo sofinanciranje.
All grants awarded in the course of a financial year shall be published in accordance with Article 38(1) to (4).
Zaradi tega se sredstva, potrebna za izvedbo ukrepa ali programa dela, ne zagotovijo v celoti iz nepovratnih sredstev.
Following the publication referred to in paragraphs 1 and 2, when requested by the European Parliament and by the Council, the Commission shall forward a report to them on:
Sofinanciranje je lahko v obliki lastnih sredstev upravičenca, prihodka iz ukrepa ali programa dela ali finančnih prispevkov oziroma prispevkov v naravi od tretjih strani.
the number of applicants in the preceding financial year;
Prispevki v naravi od tretjih strani v obliki dela prostovoljcev, ovrednoteni v skladu s členom 181(8), se v načrtu proračuna navedejo kot upravičeni stroški.
the number and percentage of successful applications per call for proposals;
Navedejo se ločeno od drugih upravičenih stroškov.
the average duration of the procedure from the date of closure of the call for proposals to the award of a grant;
Delo prostovoljcev lahko obsega do 50 % sofinanciranja.
the number and amount of grants for which an ex post publication did not take place in the preceding financial year in accordance with Article 38(4).
Za namene izračuna tega deleža prispevki v naravi in druge oblike sofinanciranja temeljijo na ocenah prosilca.
any grant awarded to financial institutions, including the EIB or the EIF in accordance with point (g) of the first paragraph of Article 195.
Drugi prispevki v naravi od tretjih strani se v načrtu proračuna navedejo ločeno od prispevkov k upravičenim stroškom.
Article 190
Njihova približna vrednost se navede v načrtu proračuna in se pozneje ne spreminja.
Co-financing
Z odstopanjem od odstavka 1 se lahko zunanji ukrep v celoti financira iz nepovratnih sredstev, kadar je to nujno za njegovo izvedbo.
Grants shall involve co-financing.
V takem primeru je treba v odločitvi o dodelitvi to utemeljiti.
As a result, the resources necessary to carry out the action or the work programme shall not be provided entirely by the grant.
Ta člen se ne uporablja za subvencionirane obrestne mere in subvencionirane provizije za jamstvo.
Co-financing may be provided in the form of the beneficiary’s own resources, income generated by the action or work programme or financial or in-kind contributions from third parties.
Člen 191
In-kind contributions from third parties in the form of volunteers’ work valued in accordance with Article 181(8) shall be presented as eligible costs in the estimated budget.
Načelo nekumulativnega dodeljevanja in prepoved dvojnega financiranja
They shall be presented separately from other eligible costs.
Za vsak ukrep se lahko posameznemu upravičencu iz proračuna dodelijo nepovratna sredstva samo enkrat, razen če ni v zadevnem temeljnem aktu določeno drugače.
Volunteers’ work may comprise up to 50 % of the co-financing.
V vsakem proračunskem letu se lahko upravičencu iz proračuna samo enkrat dodelijo nepovratna sredstva za poslovanje.
For the purposes of calculating that percentage, in-kind contributions and other co-financing shall be based on the estimates provided by the applicant.
Ukrep se lahko skupno financira iz različnih proračunskih postavk s strani več odgovornih odredbodajalcev.
Other in-kind contributions from third parties shall be presented separately from the contributions to the eligible costs in the estimated budget.
Vložnik nemudoma obvesti odredbodajalca o kakršnih koli večkratnih vlogah in večkratnih nepovratnih sredstvih, ki se nanašajo na isti ukrep ali isti program dela.