natgillin/translations-raw huggingface dataset:
55 European Court of Auditors, Annual Report 2017; European Court of Auditors, Opinion No 6/2018: Opinion of the European Court of Auditors on the Commission ́s proposal of 29 May 2018 on the Common Provisions Regulation, COM(2018) 375 final, 2018; European Court of Auditors, Briefing paper: The Commission’s proposal for the 2021-2027 Multiannual Financial Framework, 2018. 56 European Court of Auditors, Opinion on the Commission’s proposal for the Common Provision Regulation, 2018. 
6/2018: Mnenje Evropskega računskega sodišča o predlogu uredbe Evropskega parlamenta in Sveta o določitvi skupnih določb o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu plus, Kohezijskem skladu in Evropskem skladu za pomorstvo in ribištvo in o finančnih pravilih zanje ter za Sklad za azil in migracije, Sklad za notranjo varnost in Instrument za upravljanje meja in vizume, 2018; Evropsko računsko sodišče, Informativni dokument: The Commission’s proposal for the 2021–2027 Multiannual Financial Framework, 2018.
61 European Parliament resolution (2016/2696(RSP)). 
51 61 Resolucija Evropskega parlamenta (2016/2696(RSP)).
Council conclusions (20 June 2017). 
Sklepi Sveta (z dne 20. junija 2017).
The European Economic and Social Committee issued similar calls in 2016 https://www.eesc.europa.eu/en/our-work/opinions-information-reports/opinions/sustainable-development-mappingeus-internal-and-external-policies and 2017 https://www.eesc.europa.eu/en/news-media/press-releases/paving-way-forward-eesc-contribution-commissions2018-work-programme. 
Evropski ekonomsko-socialni odbor je podobna poziva objavil leta 2016 (https://www.eesc.europa.eu/en/our-work/opinions-information-reports/opinions/sustainable-development-mappingeus-internal-and-external- policies) in leta 2017 (https://www.eesc.europa.eu/en/news-media/press-releases/paving-way-forward-eesc-contribution-commissions2018-work- programme).
62 https://www.consilium.europa.eu/media/36775/18-euco-final-conclusions-en.pdf 
62 https://www.consilium.europa.eu/media/36796/18-euco-final-conclusions-sl.pdf.
50 63 Commission, Reflection Paper: Towards a sustainable Europe by 2030, January 2019. 
63 Evropska komisija, dokument za razpravo: Towards a sustainable Europe by 2030, januar 2019.
64 Policy Department for External Relations, European Parliament, Europe's approach to implementing the Sustainable Development Goals: good practices and the way forward, European Parliament. 
64 Tematski sektor za zunanje odnose, Evropski parlament, Europe's approach to implementing the Sustainable Development Goals: good practices and the way forward. Evropski parlament.
European Parliament resolution of 14 March 2019 on the Annual strategic report on the implementation and delivery of the Sustainable Development Goals (SDGs) (2018/2279(INI)). 
Resolucija Evropskega parlamenta z dne 14. marca 2019 o Letnem strateškem poročilu o izvajanju in uresničevanju ciljev trajnostnega razvoja (2018/2279(INI)).
65 Council conclusions (20 June 2017). 
65 Sklepi Sveta (z dne 20. junija 2017).
In its 2019 Resolution, the European Parliament reiterated a call for such a gap analysis by end 2019. 
Evropski parlament je v resoluciji iz leta 2019 ponovno pozval, naj se takšna analiza vrzeli pripravi do konca leta 2019.
66 Communication from the Commission, Next steps for a sustainable European future, European action for sustainability, COM (2016) 739 final. 
66 Sporočilo Komisije, Novi ukrepi za trajnostno prihodnost Evrope – Evropsko ukrepanje za trajnost, COM(2016) 739 final.
67 European Commission, Budget Circular for 2020, Standing Instructions, Brussels, December 2018, p. 
67 Evropska komisija, Budget Circular for 2020, Standing Instructions, Bruselj, december 2018, str.
15 and Annex IX. 
15 in Priloga IX.
69 European Parliament Resolution of 14 March 2019 on the Annual strategic report on the implementation and delivery of the Sustainable Development Goals (SDGs), (2018/2279(INI)). 70 European Court of Auditors, SR 31/2016, Spending at least one euro in every five from the EU budget on climate action: ambitious work underway, but at serious risk of falling short, 2016. 
69 Resolucija Evropskega parlamenta z dne 14. marca 2019 o Letnem strateškem poročilu o izvajanju in uresničevanju ciljev trajnostnega razvoja (2018/2279(INI)). 70 Posebno poročilo Evropskega računskega sodišča št. 31/2016 – Poraba vsaj enega evra od petih iz proračuna EU za podnebne ukrepe: delo, ki poteka, je ambiciozno, vendar obstaja resno tveganje, da cilj ne bo dosežen, 2016.
71 See the chapter on “Getting results from the EU budget” in our annual report as well as our special reports. 
52 71 Glej poglavje „Doseganje rezultatov pri izvrševanju proračuna EU“ v letnem poročilu Sodišča in njegova posebna poročila.
In our 2017 annual report, we found that there are certain limits to how much use the Commission can make of performance information for decision-making since much of the EU budget is pre-allocated for seven years. https://www.eca.europa.eu/en/Pages/BrowsePublications.aspx?k=&ty=Annual%20Report &y=2018&top. 
Sodišče je v svojem letnem poročilu za leto 2017 ugotovilo, da lahko Komisija informacije o smotrnosti pri odločanju uporabi le do neke mere, saj je večji del proračuna EU dodeljen vnaprej za sedem let. https://www.eca.europa.eu/sl/Pages/BrowsePublications.aspx?k=&ty=Annual+Rep ort&y=2018&top.
72 Such as: Copernicus, European Statistical Programme, European Fund for Sustainable Development, Cooperation with Greenland, Development Cooperation Instrument (EU Budget 2014-2020 Programmes’ Performance Overview. COM(2018) 600 – May 2018). 
72 Na primer: Copernicus, evropski statistični program, Evropski sklad za trajnostni razvoj, sodelovanje z Grenlandijo, instrument za razvojno sodelovanje (EU Budget 2014-2020 – Programmes’ Performance Overview, COM(2018) 600 final – maj 2018).
73 SDGs are specifically mentioned for heading 2 (natural resources): “The programmes under heading 2 contribute to fulfilling the EU’s commitments related to the achievements of the Sustainable Development Goals and the implementation of Agenda 2030.” 
73 Cilji trajnostnega razvoja so izrecno navedeni za razdelek 2 (naravni viri): „Programi v okviru razdelka 2 prispevajo k izpolnjevanju zavez EU v zvezi z doseganjem ciljev trajnostnega razvoja in izvajanjem Agende 2030.“ Za druge razdelke takšnih izjav ni.
74 Commission, Annual Management and Performance Report for the EU Budget, Financial Year 2017, COM(2018) 457 final, 2018, p. 
74 Evropska komisija, Letno poročilo o upravljanju in smotrnosti izvrševanja proračuna EU za leto 2017, COM(2018) 457 final, 2018, str.
77 OECD, Policy Coherence for Sustainable Development 2018, 2018, p. 
77 OECD, Policy Coherence for Sustainable Development 2018, 2018, str.
Here the OECD found that SDG institutional coordination is led by Ministries of Foreign affairs in Chile, Denmark, France, Italy, Netherlands, Norway, Portugal, Korea. 
Organizacija OECD je v tem dokumentu ugotovila, da institucionalno usklajevanje o ciljih trajnostnega razvoja v Čilu, na Danskem, v Franciji, Italiji, na Nizozemskem, Norveškem, Portugalskem in v Južni Koreji vodi ministrstvo za zunanje zadeve.
78 European Parliament, Council, Commission, Joint statement by the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission: The New European Consensus on Development, Our world, our dignity our future, 2017/C 210/01,June 2017. 
78 Evropski parlament, Svet, Evropska komisija, Skupna izjava Sveta in predstavnikov vlad držav članic, ki so se sestali v okviru Sveta, Evropskega parlamenta in Evropske komisije: Novo Evropsko soglasje o razvoju – Naš svet, naše dostojanstvo, naša prihodnost, 2017/C 210/01, junij 2017.
79 Commission, Staff Working Document, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Brussels, October 2018. 
79 Delovni dokument služb Komisije, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Bruselj, oktober 2018.
80 Commission, Staff Working Document, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Brussels, October 2018. 
80 Delovni dokument služb Komisije, A Revised EU International Cooperation and Development Results Framework in line with the Sustainable Development Goals of the 2030 Agenda for Sustainable Development and the New European Consensus on Development, SWD(2018) 444 final, Bruselj, oktober 2018.
81 Eurostat, Sustainable Development in the European Union -: Monitoring report on progress towards the SDGs in an EU context – 2018 editions: https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656. 
53 81 Eurostat, Sustainable development in the European Union – Monitoring report on progress towards the SDGs in an EU context – 2018 edition, https://ec.europa.eu/eurostat/web/products-statistical-books/-/KS-01-18-656.
82 European Parliament Resolution of 14 March 2019 on the Annual strategic report on the implementation and delivery of the Sustainable Development Goals (SDGs) (2018/2279(INI)). 
82 Resolucija Evropskega parlamenta z dne 14. marca 2019 o Letnem strateškem poročilu o izvajanju in uresničevanju ciljev trajnostnega razvoja (2018/2279(INI)).
83 European Court of Auditors, Special Report 33/2018, Combating desertification in the EU: a growing threat in need of more action, 2018. 
83 Posebno poročilo Evropskega računskega sodišča št. 33/2018 – Boj proti dezertifikaciji v EU: vse večja grožnja, v zvezi s katero so potrebni dodatni ukrepi, 2018.
84 Eurostat, EU SDG Indicator set 2019, Result of the review in preparation of the 2019 edition of the EU SDG monitoring report, Final version of 08/01/2019. 
84 Eurostat, EU SDG Indicator set 2019, Result of the review in preparation of the 2019 edition of the EU SDG monitoring report, končna različica z dne 8. 1. 2019.
85 European Economic and Social Committee, Study on Exposing EU policy gaps to address the Sustainable Development Goals, 2019. 
85 Evropski ekonomsko-socialni odbor, Study on Exposing EU policy gaps to address the Sustainable Development Goals, 2019.
86 European Commission, A roadmap for moving to a competitive low-carbon economy in 2050, COM(2011) 112 final, 8 March 2011 ‘: “In order to keep climate change below 2oC, the European Council reconfirmed in February 2011 the EU objective of reducing greenhouse gas emissions by 80-95 % by 2050 compared to 1990”. 
86 Evropska komisija, Načrt za prehod na konkurenčno gospodarstvo z nizkimi emisijami ogljika do leta 2050, COM(2011) 112 final, 8. marec 2011: „Da bi podnebne spremembe ostale pod mejo 2 °C, je Evropski svet februarja 2011 ponovno potrdil cilj EU, po katerem naj bi [...] do leta 2050 zmanjšali emisije toplogrednih plinov za 80–95 % v primerjavi z letom 1990.“ 87 Posebno poročilo Evropskega računskega sodišča št.
87 European Court of Auditors, Special Report 24/2018: Demonstrating carbon capture and storage and innovative renewables at commercial scale in the EU: intended progress not achieved in the past decade, 2018; European Court of Auditors Landscape Review on EU action on energy and climate, 2017. 
24/2018 – Demonstracija komercialnega zajemanja in shranjevanja ogljikovega dioksida ter inovativnih obnovljivih virov energije v EU: načrtovani napredek v preteklem desetletju ni bil dosežen, 2018; Panoramski pregled Evropskega računskega sodišča: Ukrepanje EU na področju energetike in podnebnih sprememb, 2017.
89 Together with the 2019 EU report on Policy Coherence for Development and the reflection paper. 
89 Skupaj s 2019 EU report on Policy Coherence for Development in dokumentom za razpravo.
91 European Investment Bank, Activity Report, 2007. 
91 Evropska investicijska banka, Activity Report, 2007.
92 European Investment Bank Group, Corporate Responsibility Developments in 2007, 2007. 
92 Skupina Evropske investicijske banke, Corporate Responsibility Developments in 2007, 2007.
93 European Investment Bank Group, Corporate Responsibility Developments in 2008, 2007. 
93 Skupina Evropske investicijske banke, Corporate Responsibility Developments in 2008, 2007.
94 European Investment Bank Group, Sustainability Report, 2018. 
94 Skupina Evropske investicijske banke, Sustainability Report, 2018.
95 Assessment and management of environmental and social impacts and risks; pollution prevention and abatement; biodiversity and ecosystems; climate-related standards; cultural heritage; involuntary resettlement; rights and interests of vulnerable groups; labour standards; occupational and public health; safety and security; stakeholder engagement. 
54 95 Ocena in upravljanje vplivov na okolje in družbo ter z njimi povezanih tveganj; preprečevanje in zmanjševanje onesnaževanja; biotska raznovrstnost in ekosistemi; standardi v zvezi s podnebjem; kulturna dediščina; neprostovoljna preselitev; pravice in interesi ranljivih skupin; standardi dela; zdravje pri delu in javno zdravje; varnost in zaščita; vključevanje deležnikov.
96 European Court of Auditors, Summary of the results of the ECA’s annual audits of the European Agencies and other bodies for the financial year 2016 (2017/C 417/01), 2017, p. 
96 Evropsko računsko sodišče, Povzetek rezultatov letnih revizij agencij in drugih organov Evropske unije, ki jih je Sodišče opravilo za proračunsko leto 2016 (2017/C 417/01), 2017, str.
97 European Court of Auditors, Annual Report on the European Agencies for the financial year 2017, 2018. 
97 Evropsko računsko sodišče, Letno poročilo o agencijah EU za proračunsko leto 2017, 2018.
98 Directive 2014/95/EU lays down the rules on disclosure of non-financial and diversity information by large companies. 
98 V Direktivi 2014/95/EU so določena pravila o razkritju nefinančnih informacij in informacij o raznolikosti velikih podjetij.
99 The European Ombudsman, European External Action Service and the European Data Protection Service have not yet implemented EMAS. 
99 Evropski varuh človekovih pravic, Evropska služba za zunanje delovanje in Evropski nadzornik za varstvo podatkov še niso začeli izvajati sistema za okoljsko ravnanje in presojo (EMAS).
101 INTOSAIWGEA,SustainabilityReporting:Concepts,FrameworksandtheRoleofSupreme Audit Institutions, June 2013. 
101 INTOSAI WGEA, Sustainability Reporting: Concepts, Frameworks and the Role of Supreme Audit Institutions, junij 2013.
102 Seehttps://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf. 
102 Glejhttps://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf.
103 GRI,CSREurope,AccountancyEurope,MemberStateImplementationofDirective 2014/95/EU, 2017. 
103 GRI, CSR Europe, Accountancy Europe, Member State Implementation of Directive 2014/95/EU, 2017.
104 ExtendedExternalReporting(EER),Assurance,IAASBConsultationPaper,February2019. 
104 Extended External Reporting (EER), Assurance – IAASB Consultation Paper, februar 2019.
105 InternationalStandardonAssuranceEngagements(ISAE)3000Revised,Assurance Engagements Other than Audits or Reviews of Historical Financial Information, 2013. 
105 Mednarodni standard za posle dajanja zagotovil (MSZ 3000) (prenovljen), Posli dajanja zagotovil, razen revizij ali preiskav računovodskih informacij iz preteklosti, 2013.
107 EuropeanCourtofAuditors,SpecialReport33/2018,CombatingdesertificationintheEU:a growing threat in need of more action, 2018. 
33/2018 – Boj proti dezertifikaciji v EU: vse večja grožnja, v zvezi s katero so potrebni dodatni ukrepi, 2018.
53 108 Rechnungshof,ReportoftheAustrianCourtofAudit,TheUnitedNationsSustainable Development Goals, Implementation of the 2030 Agenda in Austria, Executive Summary, 2018. 
108 Rechnungshof, Report of the Austrian Court of Audit, The United Nations Sustainable Development Goals, Implementation of the 2030 Agenda in Austria, povzetek, 2018.
109 AlgemeneRekenkamer,Letterof13September2017fromtheNetherlandsCourtofAudit to the House of Representatives of the States General on the government’s preparations aimed at achieving the Sustainable Development Goals, 2017. 
55 109 Algemene Rekenkamer, Letter of 13 September 2017 from the Netherlands Court of Audit to the House of Representatives of the States General on the government’s preparations aimed at achieving the Sustainable Development Goals, 2017.
111 R.Downes,D.Moretti,SNicol,BudgetingandPerformanceintheEuropeanUnion:Areview in the context of EU Budget Focused on Results, Public Governance Directorate, OECD, 2017. 
111 R. Downes, D. Moretti, S. Nicol, Budgeting and Performance in the European Union: A review in the context of EU Budget Focused on Results, Public Governance Directorate, OECD, 2017.
ECA team This ECA’s Rapid Case Review - Reporting on sustainability: a stocktake of EU Institutions and Agencies was adopted by Chamber V Financing and administration of the EU, headed by ECA Member Lazaros S. Lazarou. 
Ekipa Evropskega računskega sodišča Hiter pregled primera Evropskega računskega sodišča z naslovom z naslovom Poročanje o trajnostnosti: pregled stanja v institucijah in agencijah EU je sprejel senat V – Financiranje in upravljanje EU, ki ga vodi član Evropskega računskega sodišča Lazaros S. Lazarou.
The task was led by ECA Member Eva Lindström, supported by Katharina Bryan, Head of Private Office; Judit Oroszki, Principal Manager; Josef Edelmann, Head of Task; Marilena-Elena Friguras, Vivi Niemenmaa and Laura Kaspar. 
Nalogo je vodila članica Evropskega računskega sodišča Eva Lindström, pri njej pa so sodelovali vodja njenega kabineta Katharina Bryan, vodilna upravna uslužbenka Judit Oroszki, vodja naloge Josef Edelmann ter Marilena-Elena Friguras, Vivi Niemenmaa in Laura Kaspar.
Michael Pyper provided linguistic support. 
Jezikovno podporo je zagotovil Michael Pyper.
From left to right: Katharina Bryan, Vivi Niemenmaa, Judit Oroszki, Josef Edelmann, Eva Lindström, Laura Kaspar, Valérie Tempez-Erasmi, Marilena-Elena Friguras. 
Od leve proti desni: Katharina Bryan, Vivi Niemenmaa, Judit Oroszki, Josef Edelmann, Eva Lindström, Laura Kaspar, Valérie Tempez-Erasmi in Marilena-Elena Friguras.
The European Union (EU) and its Member States are committed to implement the 2030 Agenda and the 17 Sustainable Development Goals (SDGs). 
Evropska unija in njene države članice so zavezane izvajanju Agende 2030 in 17 ciljev trajnostnega razvoja.
This review takes stock of the status of reporting on the achievement of the SDGs and sustainability at EU level and reporting by individual EU institutions and agencies. 
V tem pregledu sta ocenjena stanje poročanja o izpolnjevanju ciljev trajnostnega razvoja in trajnostnosti na ravni EU ter poročanje posameznih institucij in agencij EU.
Sustainability reporting is the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational performance towards the goal of sustainable development. 
Poročanje o trajnostnosti je merjenje organizacijske smotrnosti pri uresničevanju cilja trajnostnega razvoja, obveščanje o njej ter prevzemanje odgovornosti zanjo do notranjih in zunanjih deležnikov.
This review reveals that the Commission does not report on the contribution of the EU budget or EU policy to achieving the SDGs. 
Iz tega pregleda je razvidno, da Komisija ne poroča o prispevku proračuna ali politike EU k izpolnjevanju ciljev trajnostnega razvoja.
However, sustainability reporting is currently not integrated into the Commission’s performance framework and the necessary pre-requisites for meaningful sustainability reporting, such as a long-term strategy, are largely not yet in place. 
Poročanje o trajnostnosti pa zaenkrat ni vključeno v okvir smotrnosti, ki ga uporablja Komisija, potrebni predpogoji za smiselno poročanje o trajnostnosti, kot je dolgoročna strategija, pa večinoma še niso izpolnjeni.
At present, one EU institution, the European Investment Bank, and one EU agency, the European Union Intellectual Property Office, publish sustainability reports. 
Poročila o trajnosti trenutno objavlja le ena institucija EU, Evropska investicijska banka, in ena agencija, Urad Evropske unije za intelektualno lastnino.
This review is not an audit. 
Ta pregled ni revizija.
It concerns emerging issues, establishes facts, and is based mainly on publicly available information and previous work. 
Temelji predvsem na javno dostopnih informacijah in prejšnjem delu, Sodišče pa v njem obravnava nova vprašanja in ugotavlja dejstva.
Rapid case review VAT reimbursement in Cohesion - an error-prone and sub-optimal use of EU funds November 2018 EN 
Hiter pregled primera Vračanje DDV na področju kohezije – poraba sredstev EU, pri kateri so pogoste napake in ki ni povsem optimalna November 2018 SL
Contents Introduction What is VAT and how does it work? 
Vsebina Uvod Kaj je DDV in kako funkcionira?
Eligibility rules for VAT in cohesion expenditure Reimbursement of VAT: A frequent source of errors, inconsistencies and sub-optimal use of funds Quantified errors due to the reimbursement of ineligible VAT Inconsistencies in the treatment of VAT as eligible expenditure Sub-optimal use of EU funds when reimbursing VAT to public bodies The commission’s attempts to improve the situation What has happened so far What could happen in the next programming period Glossary ECA team Paragraph 01-02 03-05 06-09 10-22 12-13 14-18 19-22 23-32 23-26 27-32 2 
Pravila za upravičenost do vračila DDV pri porabi za kohezijo Vračanje DDV: pogost vir napak, nedoslednosti in suboptimalne porabe sredstev Količinsko opredeljene napake zaradi vračila neupravičenega DDV Nedoslednosti pri obravnavi DDV kot upravičenega odhodka Suboptimalna poraba sredstev EU pri povračilu DDV javnim organom Prizadevanja Komisije za izboljšanje stanja Kaj se je dogajalo doslej Kaj bi se lahko zgodilo v naslednjem programskem obdobju Glosar Ekipa Evropskega računskega sodišča Odstavek 01–02 03–05 06–09 10–22 12–13 14–18 19–22 23–32 23–26 27–32 2
Introduction 01 In our 2015 and 2017 annual reports, we highlighted the complexity of how value-added tax (VAT) was treated as an eligible cost in Cohesion, especially in the case of public bodies1. 
Uvod 01 Sodišče je v letnih poročilih za leto 2015 in 2017 opozorilo na kompleksnost načina obravnave davka na dodano vrednost (DDV) kot upravičenega stroška na področju kohezije, zlasti za javne organe.1 V tem dokumentu so dodatne informacije, ki dopolnjujejo opažanja in stališča iz mnenja št.
This document provides additional information thus complementing the observations and the views we expressed in Opinion No 6/2018 on the Commission’s proposal for the future treatment of VAT in the Common Provision Regulation2. 
6/2018 o predlogu Komisije za prihodnjo obravnavo DDV v uredbi o skupnih določbah.2 02 Sodišče je analiziralo rezultate revizij porabe za kohezijo iz prejšnjih let, ki jih je izvedlo za pripravo izjave o zanesljivosti.
Based on our analysis, we provide an overview of the main issues we found in relation with VAT: o o o the underlying reasons for the quantifiable errors we found; inconsistencies in the treatment of VAT and the sub-optimal use of EU funds. 
Na podlagi svoje analize je pripravilo pregled glavnih zadev v zvezi z DDV, in sicer o o o vzrokov za količinsko opredeljive napake, ki jih je odkrilo, nedoslednosti pri obravnavi DDV in suboptimalne porabe sredstev EU.
3 1 Annual report concerning the financial year 2017, paragraphs 6.40 to 6.42; ECA (2016): Annual report concerning the financial year 2015, paragraphs 6.31 to 6.35. 
3 1 Odstavki 6.40 do 6.42 letnega poročila za proračunsko leto 2017 in Evropsko računsko sodišče (2016): odstavki od 6.31 do 6.35 letnega poročila za proračunsko leto 2015.
2 See paragraphs 87 to 89 of our Opinion No 6/2018. 
2 Glej odstavke 87 do 89 mnenja št. 6/2018.
What is VAT and how does it work? 
Kaj je DDV in kako funkcionira?