natgillin/translations-raw huggingface dataset:
While there may be acceptable grounds for difference in the scope and results of post-clearance audits carried out across the Member States, the Commission in its inspections in Member States will continue to examine the points raised by the Court concerning the post-clearance audits carried out by the national authorities. 
4.16 Čeprav lahko obstajajo sprejemljivi razlogi za razlike v obsegu in rezultatih revizij po carinjenju, opravljenih v različnih državah članicah, bo Komisija pri svojih inšpekcijskih pregledih v državah članicah še naprej preučevala vprašanja, na katera je opozorilo Sodišče v zvezi z revizijami po carinjenju, ki jih opravijo nacionalni organi.
The Member States have access to the Customs Audit Guide, the use of which is not mandatory but which should guide them in the conduct of the post-clearance controls they carry out. 
Države članice imajo dostop do navodil za carinske revizije, katerih uporaba sicer ni obvezna, vendar bi jih morale uporabljati kot vodilo pri izvajanju kontrol po carinjenju, ki jih opravljajo.
In accordance with EU customs legislation, a three-year time limit applies for the notification of a customs debt except where the case may give rise to criminal proceedings. 
V skladu s carinsko zakonodajo EU se za obveščanje o carinskem dolgu uporablja triletni rok, razen kadar lahko zadeva privede do kazenskega postopka.
The determination of whether a case may give rise to such proceedings differs across the Member States. 
Ugotavljanje, ali lahko zadeva privede do takega postopka, se med državami članicami razlikuje.
The proposed Directive on the Union legal framework for customs infringements and sanctions (COM(2013) 884 final), once adopted and applied, is expected to address the issue of systematic use of Article 221(4) of the Community Customs Code and now Article 103(2) Union Customs Code by some Member States. 4.18. 
Ko bo predlagana direktiva o pravnem okviru Unije za carinske kršitve in sankcije (COM(2013) 884 final) sprejeta in se bo izvajala, naj bi obravnavala vprašanje sistematične uporabe člena 221(4) carinskega zakonika Skupnosti in sedanjega člena 103(2) carinskega zakonika Unije s strani nekaterih držav članic.
The Commission examines systematically the management of the B account in each of its inspections in the Member States, and when it finds shortcomings, requests the Member States to rectify them. 
4.18 Komisija pri vseh svojih inšpekcijskih pregledih v državah članicah sistematično preverja vodenje računa B, ko ugotovi pomanjkljivosti, pa države članice pozove, naj jih odpravijo.
In the Advisory Committee on the Communities’ Own Resources (ACOR) of December 2015, the Commission services raised again the problem concerning the consistency between the A and B accounts and requested the Member States whose A and В account statements continued to show inconsistencies to supply a plan to resolve them containing a timeline within which they will be resolved and to carry out routine checks to prevent a recurrence of these inconsistencies. 
Na sestanku Svetovalnega odbora za lastna sredstva Skupnosti decembra 2015 so službe Komisije znova izpostavile problem glede usklajenosti računov A in B ter pozvale države članice, katerih izkazi računov A in B še naprej kažejo neskladnosti, da predložijo načrt za njihovo odpravo, ki vsebuje časovni načrt, v katerem bodo odpravljene, in da opravljajo rutinske preglede, da se prepreči ponovitev teh neskladnosti.
(26) Article 221(4) of the Community Customs Code stipulates that ‘Where the customs debt is the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the amount may, under the conditions set out in the provisions in force, be communicated to the debtor after the expiry of the three-year period referred to in paragraph 3’. (27) When duties or levies remain unpaid and no security has been provided, or they are covered by securities but have been challenged, Member States may suspend making these resources available by entering them in these separate accounts. 
(26) V členu 221(4) carinskega zakonika Skupnosti je določeno: „Če je carinski dolg posledica dejanja, ki je bilo v trenutku, ko se je zgodilo, zavezano sprožitvi kazenskega postopka na sodišču, se lahko znesek, opredeljen z veljavnimi določbami, sporoči dolžniku po izteku triletnega roka iz odstavka 3.“ (27) Če dajatve ali prelevmani še niso plačani in zanje ni bilo zagotovljeno jamstvo, oziroma jih krije jamstvo, vendar se izpodbijajo, lahko države članice zadržijo dajanje teh sredstev na voljo tako, da jih knjižijo na te ločene račune.
(28) See the 2014 annual report, paragraph 4.22, the 2013 annual report, paragraph 2.16, and the 2012 annual report, paragraphs 2.32 and 2.33. 
(28) Glej odstavek 4.22 letnega poročila za leto 2014, odstavek 2.16 letnega poročila za leto 2013 ter odstavka 2.32 in 2.33 letnega poročila za leto 2012.
EN 13.10.2016 Official Journal of the European Union C 375/135 THE COURT’S OBSERVATIONS THE COMMISSION’S REPLIES Figure 4.3 — There is no effective instrument for debt recovery from companies registered outside the EU or from citizens of countries outside the EU. For debtor companies registered outside the EU or debts of citizens of countries outside the EU, there is no effective instrument for debt recovery. 
13.10.2016 Uradni list Evropske unije C 375/135 ODGOVORI KOMISIJE SL UGOTOVITVE SODIŠČA Slika 4.3 – Ni uspešnega instrumenta za izterjavo dolga od družb, registriranih zunaj EU, ali državljanov držav, ki niso članice EU Za izterjavo dolga od družb dolžnic, ki so registrirane zunaj EU, ali državljanov držav, ki niso članice EU, ni uspešnega instrumenta.
In six out of 24 cases sampled in Lithuania, the debtors were from non EU countries: citizens of Russia, Belarus or Ukraine and companies registered in Turkey and the British Virgin Islands. 
V šestih od 24 primerov v vzorcu iz Litve so bili dolžniki iz držav, ki niso članice EU: državljani Rusije, Belorusije ali Ukrajine ali družbe, registrirane v Turčiji ali na Britanskih Deviških otokih.
Even though the Lithuanian customs authorities carried out all possible recovery procedures within the borders of the EU, in the cases analysed, the debt recovery was not successful. 
Čeprav so litovski carinski organi izvedli vse možne postopke izterjave znotraj meja EU, v primerih, ki jih je analiziralo Sodišče, izterjava dolga ni bila uspešna.
Moreover, in four of the 15 write-off cases(29) that we selected for analysis across all Member States, the authorities had not been able to enforce debt collection due to the fact that the debtors were located in Switzerland, Ukraine or Russia. 
Prav tako v štirih od 15 primerov odpisa dolga (29), ki jih je Sodišče izbralo za analizo v vseh državah članicah, organi niso mogli izterjati dolga, ker so bili dolžniki iz Švice, Ukrajine ali Rusije.
Figure 4.3 — There is no effective instrument for debt recovery from companies registered outside the EU or from citizens of countries outside the EU. The Commission considers that the entry into force of the UCC on 1 May 2016 has provided additional instruments to ensure debt collection in the situations examined by the Court. 
Slika 4.3 – Ni uspešnega instrumenta za izterjavo dolga od družb, registriranih zunaj EU, ali državljanov držav, ki niso članice EU Komisija meni, da je carinski zakonik Unije, ki je začel veljati 1. maja 2016, zagotovil dodatne instrumente za zagotovitev izterjave dolgov v primerih, ki jih je preučilo Sodišče.
In particular, it expands the use of mandatory guarantees and it provides for optional guarantees and the appointment of jointly liable customs representatives based in the EU. 
Zakonik zlasti razširja področje uporabe obveznih jamstev ter določa neobvezna jamstva in imenovanje solidarno odgovornih carinskih zastopnikov s sedežem v EU.
These open points can have a potential financial impact. 
Odprta vprašanja imajo lahko finančni učinek.
At the end of 2015 a total of 325 points (see Figure 4.2) were open (30). 
Ob koncu leta 2015 je bilo odprtih skupaj 325 vprašanj (glej sliko 4.2) (30).
4.19. The Commission services follow up ‘open points’ in a timely and prompt manner. 
4.19 Službe Komisije pravočasno in hitro spremljajo „odprta vprašanja“.
They will only close a point when they are satisfied that adequate measures to resolve it have been taken and when any traditional own resources due have been made available, with interest where applicable. 
Vprašanje zaprejo šele, ko se prepričajo, da so bili sprejeti ustrezni ukrepi za rešitev težave in ko so bila tradicionalna lastna sredstva, ki jih morajo prejeti, dana na voljo, skupaj z obrestmi, kjer je to potrebno.
However, complex points (e.g. requiring a change of national legislation or instructions, organisational or IT changes in national services or infringement proceedings) take time to resolve. 
Vendar reševanje kompleksnih vprašanj (ki npr. zahtevajo spremembo nacionalne zakonodaje ali navodil, organizacijske spremembe ali spremembe IT v nacionalnih službah ali spremembe postopkov za ugotavljanje kršitev) zahteva svoj čas.
Of the 325 points shown by the Court as open at the end of 2015, only 199 have a potential financial impact. 
Od 325 vprašanj, ki jih je Sodišče konec leta 2015 štelo za odprta, jih ima le 199 morebiten finančni vpliv.
(29) Cases that were accepted by the Commission in application of Article 17 of Regulation (EC, Euratom) No 1150/2000, releasing the Member States from the obligation to place at the disposal of the Commission the amounts corresponding to established entitlements which proved irrecoverable. 
(29) Primeri, ki jih je Komisija odobrila na podlagi člena 17 Uredbe (EU, Euratom) št.
(30) 44 points had been open for more than five years. 
(30) 44 vprašanj je odprtih že več kot pet let.
The oldest points still open dated back to 2002 and concerned Germany, Greece and Portugal. 
Najstarejša še odprta vprašanja so bila uvedena leta 2002 in zadevajo Nemčijo, Grčijo in Portugalsko.
EN C 375/136 Official Journal of the European Union 13.10.2016 THE COURT’S OBSERVATIONS EEA/EFTA contributions and correction mechanisms calculations contained minor errors 4.20. We identified minor errors in two areas: (a) the 2015 Commission’s calculation of the EEA/EFTA contributions, and (b) the 2015 Commission’s calculation of correction mechanisms. The errors were the result of incorrect calculation formula and inputs from outdated databases. 
C 375/136 Uradni list Evropske unije 13.10.2016 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE Izračuni prispevkov za EGP/EFTA in popravnih mehanizmov so vsebovali manjše napake 4.20 Sodišče je odkrilo manjše napake na dveh področjih: 4.20 (a) pri izračunu prispevkov za EGP/EFTA, ki ga je opravila Komisija, in (b) pri izračunu popravnih mehanizmov, ki ga je opravila Komisija. Napake so bile posledica nepravilne formule za izračun in vnosov iz zastarelih podatkovnih zbirk.
These errors are not material (31), but they indicate that the current systems for performing and reviewing these calculations should be improved. 
Te napake sicer niso pomembne (31), vendar kažejo na to, da je treba sisteme, ki se trenutno uporabljajo za izvedbo in pregled izračunov, izboljšati.
Annual activity reports provide a fair assessment 4.21. The 2015 annual activity reports by DG Budget and Eurostat provide a fair assessment of financial management in relation to the legality and regularity of underlying transactions concerning own resources and other revenue. 
Letni poročili o dejavnostih zagotavljajo pošteno oceno 4.21 Letni poročili o dejavnostih GD za proračun in Eurostata za leto 2015 pošteno ocenjujeta finančno poslovodenje v zvezi z zakonitostjo in pravilnostjo z izkazi povezanih transakcij, ki se nanašajo na lastna sredstva in druge prihodke.
The information provided corroborates our observations and conclusions. THE COMMISSION’S REPLIES 4.20. (b) The Commission has taken measures to improve its checks and to avoid errors identified by the Court. 
Zagotovljene informacije potrjujejo opažanja in zaključke Sodišča. (b) Komisija je sprejela ukrepe za izboljšanje svojih pregledov in preprečevanje napak, ki jih je odkrilo Sodišče.
For example, new checklists were introduced, procedures for preparation of inputs improved and the double checking of documents further strengthened, especially with regards to inputs used. 
Tako so bili na primer uvedeni novi kontrolni seznami, postopki za pripravo vnosov so bili izboljšani, dvojno preverjanje dokumentov pa dodatno okrepljeno, zlasti kar zadeva uporabljene vnose.
Moreover, a more detailed description of the calculations providing better guidance for new staff involved was developed. 
Poleg tega je bil razvit natančnejši opis izračunov, ki zagotavlja boljše smernice za novo osebje.
(31) An overstatement of 2,9 million euro in a total of 5 635,2 million euro (less than 0,1 %) in the correction mechanism calculation and an overpayment of 3,7 million euro in a total of 425,8 million euro (0,9 %) by the EEA/EFTA members. 
(31) Pri izračunu popravnega mehanizma je bil skupni znesek 5 635,2 milijona EUR previsok za 2,9 milijona EUR (manj kot 0,1 %), članice EGP/EFTA pa so skupaj plačale 425,8 milijona EUR, kar je bilo za 3,7 milijona EUR preveč (0,9 %).
EN 13.10.2016 Official Journal THE COURT’S OBSERVATIONS CONCLUSION AND RECOMMENDATIONS The conclusion for 2015 4.22. Overall audit evidence indicates that revenue is not affected by a material level of error. In particular for revenue: — we assessed the examined systems as effective for GNI and VAT-based own resources; — we assessed the examined systems as overall effective for TOR. 
13.10.2016 Uradni list Evropske unije C 375/137 SL UGOTOVITVE SODIŠČA ODGOVORI KOMISIJE ZAKLJUČEK IN PRIPOROČILA Zaključek za leto 2015 4.22 Splošni revizijski dokazi kažejo, da na prihodke ne vpliva pomembna stopnja napake. Na področju prihodkov Sodišče: — ocenjuje preučene sisteme kot uspešne za lastna sredstva iz naslova BND in DDV, — ocenjuje preučene sisteme kot na splošno uspešne za tradicionalna lastna sredstva.
The key internal controls in Member States visited are assessed as partially effective; — we found no errors in the transactions we tested. 
Ključne notranje kontrole v obiskanih državah članicah so ocenjene kot delno uspešne, — pri preizkušenih transakcijah ni ugotovilo napak.
Recommendations 4.23. Annex 4.2 shows the result of our review of progress in addressing recommendations made in previous annual reports. 
Priporočila 4.23 V Prilogi 4.2 so prikazani rezultati pregleda, ki ga je Sodišče izvedlo v zvezi z napredkom pri izvajanju priporočil iz prejšnjih letnih poročil.
In the 2012 and 2013 annual reports, we presented seven recommendations. 
V letnih poročilih za leti 2012 in 2013 smo predstavili sedem priporočil.
Of these recommendations, four were implemented in most respects and three were implemented in some respects. 
Štiri so bila izvedena v večini pogledov, tri pa v nekaterih.
Following this review and the findings and conclusions for 2015, we recommend that the Commission: Traditional own resources — Recommendation 1: take the necessary steps to ensure that economic operators receive a similar treatment in all Member States as regards the time-barring of the debt notifications following a post-clearance audit; — Recommendation 2: provide Member States with guidance to improve their management of the items recorded in the B accounts; of the European Union THE COMMISSION’S REPLIES C 375/137 The Commission partially accepts the recommendation. 
4.24 Sodišče glede na ta pregled ter ugotovitve in zaključke za leto 2015 Komisiji priporoča: Tradicionalna lastna sredstva — Priporočilo 1: naj sprejme potrebne ukrepe, s katerimi bo zagotovila, da so gospodarski subjekti, kar zadeva triletni rok za obveščanje dolžnika o njegovem dolgu po reviziji po carinjenju, v vseh državah članicah podobno obravnavani, — Priporočilo 2: naj državam članicam zagotovi navodila, da bodo bolje upravljale postavke, evidentirane v računih B, Komisija delno sprejema to priporočilo.
The Commission is of the view that its proposal for a Directive on the Union legal framework for customs infringements and sanctions (COM(2013) 884 final) addresses the observations of the Court and that the situation is expected to improve once the proposal is adopted and applied. 
Komisija meni, da njen predlog direktive o pravnem okviru Unije za carinske kršitve in sankcije (COM (2013) 884 final) obravnava opažanja Sodišča in da se pričakuje izboljšanje položaja, ko bo predlog sprejet in se bo uporabljal.
However, the outcome depends on the decision of the legislative authority. 
Vendar je končni rezultat odvisen od odločitve zakonodajnega organa.
The Commission accepts the recommendation. Its services, in their inspections in the Member States, regularly provide guidance to the national authorities concerning the management of the B account and promote best practice. 
Komisija sprejema to priporočilo. Njene službe med inšpekcijskimi pregledi v državah članicah nacionalnim organom redno nudijo smernice o upravljanju računa B in spodbujajo najboljše prakse.
EN C 375/138 Official Journal THE COURT’S OBSERVATIONS — Recommendation 3: ensure that Member States correctly declare and make available the amounts collected from the B accounts; — Recommendation 4: facilitate to the extent possible the recovery of customs debts by the Member States, where the debtors are not based in an EU Member State. 
C 375/138 Uradni list Evropske unije 13.10.2016 ODGOVORI KOMISIJE SL UGOTOVITVE SODIŠČA — Priporočilo 3: naj zagotovi, da države članice zbrane zneske iz računov B pravilno prijavijo in dajo na voljo, — Priporočilo 4: naj v največji možni meri omogoči, da bodo države članice lahko izterjale carinske dolgove, kadar dolžniki nimajo sedeža v državi članici EU, Prispevki za EGP/EFTA in popravni mehanizmi — Priporočilo 5: naj izboljša preglede izračunov prispevkov za EGP/EFTA in popravnih mehanizmov.
It will continue to ensure that the Member States correctly declare and make available the amounts recovered from the B accounts. 
Še naprej bo zagotavljala, da države članice izterjane zneske z računov B pravilno prijavijo in jih dajo na voljo.
The Commission accepts the recommendation. The Commission will in due course examine and assess the effectiveness of the new UCC in addressing the issues identified by the Court. 
Komisija bo pravočasno preučila in ocenila učinkovitost novega carinskega zakonika Unije pri obravnavanju vprašanj, ki jih je ugotovilo Sodišče.
See also the Commission reply to Figure 4.3. 
Glej tudi odgovor Komisije na sliko 4.3.
In order to improve the checks, it has already improved and strengthened the procedures and checklists. 
Da bi izboljšala preverjanja, je že izboljšala in okrepila postopke in kontrolne sezname.
EN 13.10.2016 Official Journal of the European Union C 375/139 ANNEX 4.1 RESULTS OF TRANSACTION TESTING FOR REVENUE SIZE AND STRUCTURE OF THE SAMPLE Total transactions: ESTIMATED IMPACT OF QUANTIFIABLE ERRORS Estimated level of error Upper Error Limit (UEL) Lower Error Limit (LEL) 2015 2014 55 55 0,0 % 0,0 % 0,0 % 0,0 % 
SL 13.10.2016 Uradni list Evropske unije C 375/139 PRILOGA 4.1 REZULTATI PREIZKUŠANJA TRANSAKCIJ ZA PRIHODKE VELIKOST IN STRUKTURA VZORCA Transakcije skupaj OCENJENI UČINEK KOLIČINSKO OPREDELJIVIH NAPAK Ocenjena stopnja napake Zgornja meja napake Spodnja meja napake 2015 2014 55 55 0,0 % 0,0 % 0,0 % 0,0 %
EN C 375/140 Official Journal of the European Union 13.10.2016 Year Court recommendation Court's analysis of the progress made Being implemented Commission reply 2013 The upgrade of the existing Surveillance 2 system to Surveillance 3 is subject of the implementation of the UCC (UCC-Delegated Act and Implementing Act) and is being carried out taking into account the Work Programme for the UCC (COM Implementing Decision 2014/255/EU). 
SL C 375/140 Uradni list Evropske unije 13.10.2016 Leto Priporočilo Sodišča izvedeno v celoti se izvaja ni relevantno nezadostni dokazi Odgovor Komisije 2013 Nadgradnja obstoječega nadzornega sistema Surveillance 2 v Surveillance 3 je odvisna od izvajanja carinskega zakonika Unije (carinski zakonik Unije – delegirani akt in izvedbeni akt) in poteka ob upoštevanju delovnega programa za carinski zakonik Unije (Izvedbeni sklep Komisije 2014/255/EU).
The Commission should encourage Member States to provide more clarification on the methodologies they use for the compilation of data in the area of the non-observed economy and promote harmonisation between Member States in this area. 
Komisija naj spodbuja države članice, da bolje pojasnijo metodologije, ki jih uporabljajo za zbiranje podatkov na področju neopažene ekonomije, in spodbujajo usklajevanje med državami članicami na tem področju.
X The Commission should put in place and closely monitor a detailed action plan with clear milestones to address the problems in the compilation of Greece’s national accounts. 
X Komisija naj vzpostavi podroben akcijski načrt z jasnimi mejniki za obravnavanje težav pri sestavljanju nacionalnih računov v Grčiji in ga pozorno spremlja.
X The existing statistical action plan for Greece, JOSGAP, will be supplemented by a specific plan for National Accounts during 2016. 
X Obstoječemu statističnemu akcijskemu načrtu za Grčijo JOS-GAP bo v letu 2016 dodan poseben načrt za nacionalne račune.
The Commission should establish minimum risk analysis standards for the customs post-clearance audits, including building upon the information in the existing database of imports, in order to allow Member States to better target risky importers. X The Commission accepted the recommendation. 
Komisija naj določi minimalne standarde za analizo tveganj pri reviziji po carinjenju, vključno z uporabo informacij iz obstoječe zbirke podatkov o uvozu, da se državam članicam omogoči boljša ciljna usmerjenost na tvegane uvoznike. X Komisija je to priporočilo sprejela.
The new version of the Customs Audit Guide (2014) sets out risk indicators for the post-clearance audit. 
Nova različica navodil za carinske revizije (2014) določa kazalnike tveganja za revizijo po carinjenju.
Changes to the existing database of imports are planned but will not be fully operational until 2018. 
Načrtovane so spremembe obstoječe podatkovne zbirke za uvoz, vendar bo zbirka v celoti delovala šele leta 2018.
The Commission should encourage Member States to use the existing guidance, and monitor, the implementation of Member States’ post-clearance audits. X The Commission accepted the recommendation. 
Komisija naj spodbuja države članice k uporabi obstoječih navodil in spremlja, kako države članice izvajajo revizije po carinjenju. X Komisija je to priporočilo sprejela.
In addition, the Commission will, in the course of its inspections of the customs controls carried out, encourage the Member States to use the existing guidance and, where weaknesses are found in the conduct of post-clearance audits, request the Member States to take remedial measures. 
Poleg tega bo Komisija v okviru inšpekcijskih pregledov izvedenih carinskih kontrol države članice spodbudila, naj uporabljajo obstoječa navodila, v primeru ugotovljenih slabosti pri izvajanju revizij po carinjenju pa bo države članice pozvala k sprejetju popravnih ukrepov.
However, the recommendation also refers to a continuous process that the Commission keeps on pursuing. 
Vendar se priporočilo nanaša tudi na stalen proces, ki ga Komisija še naprej izvaja.
It will continue to encourage Member States to use the existing guidance. 
Tudi v prihodnosti bo države članice spodbujala k uporabi obstoječih navodil.
EN 13.10.2016 Official Journal of the European Union C 375/141 (*) The Commission follows up the use of the A and B accounts every year. However, as the problem persists, the efforts need to be continued. 
SL 13.10.2016 Uradni list Evropske unije C 375/141 Leto Priporočilo Sodišča izvedeno v celoti se izvaja ni relevantno nezadostni dokazi Odgovor Komisije 2013 in 2012 (*) Komisija vsako leto spremlja uporabo računov A in B. Ker pa problemi niso odpravljeni, je treba s prizadevanji nadaljevati.