natgillin/translations-raw huggingface dataset:
ANNUAL REPORT ON THE EUROPEAN DEVELOPMENT FUNDS (EDFS) In 2007, the Court also published an annual report on the European Development Funds (EDFs). 
LETNO POROČILO O EVROPSKIH RAZVOJNIH SKLADIH (ERS) Leta 2007 je Sodišče objavilo tudi letno poročilo o Evropskih razvojnih skladih (ERS).
While the opinion on the reliability of the EDFs accounts was unqualified, the opinion on the legality and regularity of the underlying transactions was qualified in respect of payments authorised in the beneficiary States under the responsibility of delegations, because of a material level of error in these transactions. 
Medtem ko je bilo mnenje o zanesljivosti računovodskih izkazov Evropskih razvojnih skladov izraženo brez pridržka, je imelo mnenje o zakonitosti in pravilnosti osnovnih transakcij zaradi pomembne stopnje napak v teh transakcijah pridržek v zvezi s plačili, odobrenimi v državah upravičenkah v okviru odgovornosti delegacij.
OTHER ANNUAL REPORTS A further 28 specific annual reports, pertaining to the European agencies and other decentralised bodies, were adopted in 2007, as well as an annual report on the operational efficiency of the management of the European Central Bank. 21 
DRUGA LETNA POROČILA V letu 2007 je bilo sprejetih še 28 specifičnih letnih poročil, ki zadevajo evropske agencije in druge decentralizirane organe, ter letno poročilo o učinkovitosti upravljanja Evropske centralne banke. 21
SPECIAL REPORTS PUBLISHED IN 2007 The Court published a total of nine special reports in 2007. 
POSEBNA POROČILA, OBJAVLJENA V LETU 2007 Sodišče je v letu 2007 objavilo skupno devet posebnih poročil.
The reports examined financial management issues in a wide range of areas — from cooperation within the field of VAT in the EU Member States (8/2007) to capacity development in faraway countries such as Angola and Vietnam (6/2007). 
V poročilih so bila preučena vprašanja v zvezi s finančnim poslovodenjem na širokem razponu območij – od sodelovanja na področju DDV v državah članicah EU (8/2007) do razvoja zmogljivosti v oddaljenih državah, kot sta Angola in Vietnam (6/2007).
The Court’s work identifies many different types of problems, with diverse consequences. 
Sodišče s svojim delom ugotovi veliko različnih vrst težav z raznolikimi posledicami.
The weaknesses identified by the Court in the European institutions’ spending on their own buildings (2/2007) show that some EU funds have been spent unnecessarily in this area. 
Slabosti, ki jih je Sodišče ugotovilo pri porabi evropskih institucij za njihove zgradbe (2/2007), kažejo, da so bila na tem področju nekatera sredstva EU porabljena brez potrebe.
The shortcomings observed in the report on fishery control, inspection and sanction systems (7/2007) could have serious consequences for both the fisheries resource and the future of the fishing industry. 
Pomanjkljivosti, ugotovljene v poročilu o sistemih nadzora, inšpekcijskih pregledov in kazni na področju ribištva (7/2007) bi lahko imele resne posledice tako za ribolovne vire kot za prihodnost ribiške industrije.
Notwithstanding different types of spending in the different areas of the EU budget, several common themes can be identified in the Court’s reports, such as those listed below. 22 • • • While funds should be spent both quickly and efficiently, there can be tensions in achieving both aims at the same time. 
Kljub različnim vrstam porabe na različnih področjih proračuna EU je v poročilih Sodišča mogoče najti več skupnih tem, kot so: 22 • • • Medtem ko je treba sredstva porabiti tako hitro kot učinkovito, lahko pride do trenj pri doseganju obeh ciljev hkrati.
This theme is covered in a report on Structural Funds mid-term processes (1/2007) as well as in one on the Commission’s management of the CARDS programme in the western Balkans (5/2007). 
Ta tema je zajeta v poročilu o vmesnih postopkih za strukturne sklade (1/2007) ter v poročilu o Komisijinem upravljanju programa CARDS na zahodnem Balkanu (5/2007).
Although planning can never guarantee effectiveness, it is of significant importance. 
Načrtovanje je bistvenega pomena, čeprav ne more nikoli zagotoviti uspešnosti.
Issues concerning strategic and long-term planning were addressed in reports on EU institutions’ expenditure on buildings (2/2007) and on the evaluation of EU research and technological development (RTD) framework programmes (9/2007) as well as in two reports related to foreign aid: one on the CARDS programme and one on the effectiveness of technical assistance in the context of capacity development (5/2007 and 6/2007). 
Vprašanja, povezana s strateškim in dolgoročnim načrtovanjem, so bila obravnavana v poročilih o odhodkih institucij EU za zgradbe (2/2007) in o ocenjevanju okvirnih programov EU za raziskave in tehnološki razvoj (RTR) (9/2007) ter v dveh poročilih, povezanih s pomočjo tujini; v poročilu o programu CARDS in v poročilu o uspešnosti tehnične pomoči pri razvoju zmogljivosti (5/2007 in 6/2007).
Commission evaluations are a key element of its performance management system, both to assess performance and to identify improvements where necessary. 
Komisijina vrednotenja so ključni element njenega sistema upravljanja delovanja tako pri ocenjevanju uspešnosti delovanja kot pri opredeljevanju izboljšav, kjer so te potrebne.
Undertaking them too early in the programming cycle means that there will be insufficient progress and relevant data to assess. 
Če se vrednotenja izvedejo prezgodaj v programskem ciklusu, to pomeni, da za ocenjevanje ne bo na voljo dovolj napredka in relevantnih podatkov.
On the other hand, evaluating later may reduce the possibilities for making timely changes for the current period and improvements for the next. 
Po drugi strani lahko pozneje izvedeno vrednotenje zmanjša možnosti uvedbe pravočasnih sprememb v tekočem obdobju in izboljšav za naslednjega.
Timing issues with regard to evaluation were addressed in both the report on Structural Funds mid-term processes (1/2007) and the report on RTD evaluation (9/2007). 
Vprašanja časa vrednotenja so bila obravnavana tako v poročilu o vmesnih postopkih za strukturne sklade (1/2007) kot v poročilu o ocenjevanju RTR (9/2007).
23 • • • Evaluations, as well as audits, are harder to carry out if there is a lack of clarity in the objectives of spending programmes, another topic addressed in these two audits. 
23 • • • Vrednotenja je enako kot revizije težje izvesti, če so cilji programov porabe premalo jasni, kar je še ena tema, ki se ji je posvečalo pri teh dveh revizijah.
Unclear objectives not only make programmes hard to evaluate and monitor, but, more importantly, present a risk to their effectiveness. 
Nejasni cilji ne povzročajo samo težavnosti pri vrednotenju in spremljanju programov, temveč, kar je pomembnejše, tveganje za uspešnost programov.
The management and control of EU spending are governed by complex regulations, which need to be clear and unambiguous to ensure funds are spent as intended. 
Upravljanje in kontrole porabe EU urejajo zapleteni predpisi, ki morajo biti jasni in nedvoumni, da se zagotovi poraba sredstev, enaka načrtovani.
The existence of clear definitions and rules is of importance if funds are to be collected or used as intended. 
Obstoj jasnih opredelitev in pravil je pomemben za zbiranje in porabo sredstev, kakršna je bila načrtovana.
This issue was addressed in reports on the European Refugee Fund (3/2007) and on checks carried out by Member States on exports of agricultural products (4/2007). 
To področje je bilo obravnavano v poročilih o Evropskem skladu za begunce (3/2007) in o pregledih izvoza kmetijskih proizvodov, ki so jih izvedle države članice (4/2007).
A lack of common definitions is one of the factors that can make cross-Member-State data less complete, comparable and reliable. 
Pomanjkanje skupnih opredelitev je eden od dejavnikov, ki lahko zmanjšajo popolnost, primerljivost in zanesljivost čezmejnih podatkov držav članic.
This can have an impact when the data are used as the basis for decisions, such as the allocation of funds. 
To ima lahko učinek, ko se podatki uporabijo kot podlaga za odločitve, kot je dodeljevanje sredstev.
Aspects of data quality were covered in the Refugee Fund report (3/2007) as well as in the fisheries report (7/2007). 
Vidiki kakovosti podatkov so bili zajeti v poročilu o skladu za begunce (3/2007), pa tudi v poročilu o ribištvu (7/2007).
24 Special reports published in 2007 1/2007: The implementation of the mid-term processes — Structural Funds 2000–06 2/2007: The institutions’ expenditure on buildings 3/2007: Management of the European Refugee Fund (2000–04) 4/2007: Physical and substitution checks on export refund consignments 5/2007: The Commission’s management of the CARDS programme 6/2007: The effectiveness of technical assistance in the context of capacity development 7/2007: The control, inspection and sanction systems relating to the rules on conservation of Community fisheries resources 8/2007: Administrative cooperation in the field of value added tax 9/2007: Evaluating the EU research and technological development (RTD) framework programmes — could the Commission’s approach be improved? 
24 Posebna poročila, objavljena v letu 2007 1/2007 o izvajanju vmesnih postopkov za strukturne sklade v obdobju 2000–2006 2/2007 o odhodkih institucij za zgradbe 3/2007 o vodenju Evropskega sklada za begunce (2000–2004) 4/2007 o fizičnih pregledih in pregledih zamenjave pri pošiljkah, upravičenih do izvoznega nadomestila 5/2007 o upravljanju programa CARDS s strani Komisije 6/2007 o uspešnosti tehnične pomoči pri razvoju zmogljivosti 7/2007 o sistemih nadzora, inšpekcijskih pregledov in kazni v zvezi s pravili za ohranjanje ribolovnih virov Skupnosti 8/2007 o upravnem sodelovanju na področju davka na dodano vrednost 9/2007 o ocenjevanju okvirnih programov EU za raziskave in tehnološki razvoj (RTR) – je mogoče pristop Komisije izboljšati?
OPINIONS PUBLISHED IN 2007 The Court also contributes to improving the financial management of EU funds by providing opinions on proposals or financial management issues. 
MNENJA, OBJAVLJENA V LETU 2007 Sodišče k izboljševanju finančnega poslovodenja sredstev EU prispeva tudi z izdajanjem mnenj o predlogih ali vprašanjih, povezanih s finančnim poslovodenjem.
These opinions are required as part of the process of adopting financial legislation 4, or can be delivered at the request of one or other of the EU institutions 5. 
Ta mnenja so potrebna kot del procesa sprejemanja finančne zakonodaje 4 oziroma jih je mogoče podati na zaprosilo katere od institucij EU 5.
The Court of Auditors may also produce opinions on its own initiative. 
Računsko sodišče lahko mnenja pripravi tudi na lastno pobudo.
The Court’s opinions cover issues relating to specific areas of expenditure, e.g. two opinions in 2007 related to new regulations for the European Development Funds (2/2007 and 9/2007). 
Mnenja Sodišča zadevajo vprašanja, povezana s posebnimi področji odhodkov, npr. dve mnenji v letu 2007, ki sta se nanašali na nove predpise za Evropske razvojne sklade (2/2007 in 9/2007).
They can also cover broader issues of financial management in the EU, e.g. the Court’s opinion (6/2007) on annual summaries, national declarations and audit work by national audit bodies. 
Pokrivajo lahko tudi širša vprašanja finančnega poslovodenja v EU, kot npr. mnenje Sodišča (6/2007) o letnih povzetkih, nacionalnih izjavah in revizijskem delu nacionalnih revizijskih organov.
Opinions draw on the Court’s expertise with respect to EU financial management developed over years of audits: in some cases specific audits are referred to. 
Mnenja so osnovana na strokovnem znanju Sodišča o finančnem poslovodenju EU, ki ga je pridobilo v teku let prek svojih revizij: v nekaterih primerih se mnenja sklicujejo na posebne revizije.
For example, in the opinion on ensuring the correct application of the law on customs and agricultural matters (3/2007) the Court referred to a recommendation in a previous special report that the Commission should take measures to improve the reliability of sources of information on fraud. 
V mnenju o zagotavljanju pravilnega izvajanja zakonov o carinskih in kmetijskih zadevah (3/2007) se je Sodišče, na primer, sklicevalo na v poročilu iz preteklosti podano priporočilo, da bi Komisija morala sprejeti ukrepe za izboljšanje zanesljivosti virov informacij o goljufijah.
A recurring theme in the Court’s opinions is the need for simplification (see e.g. 7/2007 on the financial regulation applicable to the general budget of the European Communities). 
Ponavljajoča se tema mnenj Sodišča je potreba po poenostavitvi (glej npr. 7/2007 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti).
In a 2007 opinion (6/2007) the Court set out its position on annual summaries, as well as the voluntary initiatives by some Member States to give so-called national declarations on EU funds. 
V enem od mnenj iz leta 2007 (6/2007) je Sodišče predstavilo svoje stališče glede letnih povzetkov ter prostovoljnih pobud nekaterih držav članic za pripravo tako imenovanih nacionalnih izjav o sredstvih EU.
This opinion is presented in detail under the heading ‘The Court’s view’. 
To mnenje je podrobno predstavljeno v nadaljnjem besedilu pod naslovom „Stališče Sodišča“.
4 5 Article 279 of the Treaty. 
4 5 Člen 279 Pogodbe ES.
Article 248, paragraph 4. 
Člen 248, Pogodbe ES, odstavek 4.
Most opinions of the Court have been published in the Official Journal of the European Union and are available on the Court’s website. 
Večina mnenj Sodišča je bila objavljena v Uradnem listu Evropske unije in je na voljo na spletni strani Sodišča.
26 FOLLOWUP AND IMPACT Public auditing plays a key role in helping modern democracies run efficiently. 
26 NADALJNJE UKREPANJE IN UČINEK Revidiranje javnih financ igra ključno vlogo tako, da sodobnim demokracijam pomaga pri učinkovitem delovanju.
Through audit activities, the ultimate stakeholders, in this case the citizens of Europe, are being informed about whether their money is being spent in a correct and useful way. 
Prek revizijskih dejavnosti so končne zainteresirane strani, v tem primeru državljani Evrope, obveščeni o tem, ali se njihov denar porablja na pravilen in koristen način.
In this sense, public auditing is a key component in ensuring accountability and a useful contribution to public debate. 
V tem smislu je revidiranje javnih financ ključen sestavni del zagotavljanja odgovornosti in koristen prispevek k javni razpravi.
As such, the impact of the Court’s work is important. 
V tem smislu je delo Sodišča pomembno.
The Court’s audits provide information directly to decision-makers in the institutions concerned — in the European context, primarily the Parliament, the Council, the Commission and the Member States. 
Revizije Sodišča zagotavljajo informacije neposredno oblikovalcem odločitev v zadevnih institucijah – v evropskem kontekstu predvsem v Parlamentu, Svetu, Komisiji in državah članicah.
They can take action on this information, with or without reference to the audit conclusions. 
Ti lahko glede teh informacij sprejmejo ukrepe in se pri tem sklicujejo na revizijske zaključke ali pa ne.
While the main impact of the Court’s audit is through its published reports, there is also impact during the length of the audit process. 
Medtem ko glavni učinek revizij Sodišča nastopi prek njegovih objavljenih poročil, se učinek pojavi tudi med potekom revizijskega procesa.
In particular, all audits involve the presentation of detailed findings, sent to the auditee to confirm the veracity of the Court’s observations. 
Zlasti vse revizije zajemajo predstavitev podrobnih ugotovitev, ki se pošlje revidirancu, da se potrdi resničnost opažanj Sodišča.
The final report text is also subject to a ‘contradictory procedure’. 
Končno besedilo poročila je tudi predmet „kontradiktornega postopka“.
The auditee’s — mainly the Commission — replies are published together with the reports. 
Odgovori revidiranca – običajno Komisije – se objavijo skupaj s poročili.
In many of these replies, the auditees recognise the problems identified by the Court and set out steps that they intend to take to address them. 
V veliko teh odgovorov revidiranec pripozna težave, ki jih je ugotovilo Sodišče, in določi ukrepe, ki jih namerava sprejeti za odpravljanje teh težav.
Once the auditing work is finished and a report has been published, it is analysed and used by the Parliament and Council, in exercising their political oversight over the use of the budget. 
Ko je revizijsko delo opravljeno in je objavljeno poročilo, tega analizirata in uporabita Parlament in Svet v izvajanju svojega političnega nadzora nad porabo proračuna.
The Court’s reports provide a basis for the Council’s recommendation and Parliament’s decision on the annual discharge of the budget. 
Letna poročila Sodišča zagotovijo podlago za priporočilo Sveta in odločitev Parlamenta o letni proračunski razrešnici.
In the discharge procedure for the 2006 budget, the Court’s conclusions, particularly in the area of structural policies, were given considerable attention. 
V postopku razrešnice za proračun za leto 2006 so bili zaključki Sodišča, zlasti na področju strukturnih politik, deležni znatne pozornosti.
The Parliament’s 2006 discharge resolution refers to an action plan which the Commission proposed as a direct consequence of the Court’s annual report conclusions. 
Parlament se je v resoluciji o razrešnici za leto 2006 skliceval na akcijski načrt, ki ga je Komisija predlagala kot neposredno posledico zaključkov iz letnega poročila Sodišča.
It also requests quarterly reports on the implementation of the action plan and better insight into corrective action taken on errors and weaknesses. 
Zahteva tudi četrtletna poročila o izvajanju akcijskega načrta in boljši vpogled v popravne ukrepe, ki se sprejmejo v zvezi z napakami in slabostmi.
The special reports are also taken into consideration during the discharge procedure. 
V postopku razrešnice se upoštevajo tudi posebna poročila.
However, due to the fact that they are published throughout the year they have normally been presented and discussed at an earlier stage at Parliament and Council meetings. 
Toda ker se objavljajo med celim letom, predstavitev in razprava na zasedanjih Parlamenta in Sveta običajno potekata prej.
An example of what can happen is provided by the recent report on building expenditure (Special Report No 2/2007). 
Primer tega, kar se lahko zgodi, daje nedavno poročilo o odhodkih za zgradbe (Posebno poročilo št. 2/2007).
On this, the Parliament replied that it shared the Court’s concern in relation to interinstitutional cooperation; in fact, the Parliament had already instructed its administration to draw up a report examining the feasibility of establishing a European Buildings Authority which would be responsible for the construction and maintenance of the buildings of the EU institutions and bodies. 
V zvezi z njim je Parlament odgovoril, da deli skrbi Sodišča glede medinstitucionalnega sodelovanja; dejansko je Parlament svoji administraciji že naročil pripraviti poročilo, ki bi preučilo izvedljivost ustanovitve evropske službe za zgradbe, ki bi bila pristojna za gradnjo in vzdrževanje zgradb institucij in organov EU.
Another example is the Court’s audit report on checks carried out by Member States on exports of agricultural products (Special Report No 4/2007). 
Še en primer je revizijsko poročilo Sodišča o pregledih izvoza kmetijskih proizvodov, ki so jih izvedle države članice (Posebno poročilo št. 4/2007).
The Council and Commission acted promptly on the recommendations made by the Court by amending the relevant legislation. 
Svet in Komisija sta se na priporočila Sodišča hitro odzvala s spremembo zadevne zakonodaje.
The impact of audit reports can be increased if they are taken up by the relevant media by stimulating wider attention and debate. 
Učinek revizijskih poročil se lahko poveča, če o njih poročajo relevantna sredstva javnega obveščanja, ki spodbudijo širšo pozornost in razpravo.
The media provide the most direct information to citizens. 
Sredstva javnega obveščanja posredujejo državljanom najbolj neposredne informacije.
The Court’s annual report will usually get significant media coverage, but several of its special reports have also been followed with interest by the press. 
Letno poročilo Sodišča je običajno deležno velike medijske pokritosti, toda tisk je z zanimanjem spremljal tudi več njegovih posebnih poročil.
One report which attracted a large amount of media attention was the report on fisheries (Special Report No 7/2007). 
Eno od poročil, ki so pritegnila veliko pozornost sredstev javnega obveščanja, je bilo poročilo o ribištvu (Posebno poročilo št. 7/2007).
An Extraordinary Fisheries Council was held to discuss the Court’s report and the Commission launched a process which will probably lead to legislative changes to address the shortcomings identified. 
Za razpravo o poročilu Sodišča je bila sklicana izredna seja Sveta o ribištvu in Komisija je sprožila proces, ki bo verjetno privedel do zakonodajnih sprememb za odpravljanje ugotovljenih pomanjkljivosti.
This is an example of a report which, due to its relevance and timing, has provided particularly valuable input into the decision-making process. 
To je primer poročila, ki je zaradi svoje relevantnosti in pravočasnosti zagotovilo posebno dragocen prispevek k procesu oblikovanja odločitev.
This section has given some indications of the impact of Court reports published in 2007. 
V tem oddelku je bil nakazan učinek poročil Sodišča, ki so bila objavljena leta 2007.
Follow-up information on the Court’s previous observations is given in the respective chapters of the Court’s annual report. 
Informacije o nadaljnjem ukrepanju na podlagi prejšnjih opažanj Sodišča so navedene v posameznih poglavjih letnega poročila Sodišča.
The most common observation made by the Court in its latest annual report is that, while some action has been taken, the weaknesses previously identified remain at least partly unsolved. 
Najpogostejše opažanje Sodišča iz njegovega zadnjega letnega poročila je, da so bili sprejeti nekateri ukrepi, vendar predhodno ugotovljene slabosti ostajajo vsaj deloma nerazrešene.
When considering the impact of the Court’s work, its opinions should also be taken into consideration. 
Pri preučevanju učinka dela Sodišča je treba upoštevati tudi njegova mnenja.
The Court intends to develop its analysis of the impact of its work — both audits and opinions — over longer periods of time. 
Sodišče namerava razviti svojo analizo učinka njegovega dela – tako v zvezi z revizijami kot mnenji – v daljših časovnih obdobjih.
An example of such impact is outlined in Box 4. 
Primer takšnega učinka je orisan v okviru 4.
27 BOX 4 — THE COURT’S ‘SINGLE AUDIT’ OPINION The Court has published several opinions over the years relating to how the overall system of internal control of the EU budget can be developed. 
27 OKVIR 4 – MNENJE SODIŠČA O MODELU „ENOTNE REVIZIJE“ Sodišče je v teku let objavilo več mnenj o tem, kako je mogoče razviti splošni sistem notranjih kontrol proračuna EU.
A landmark contribution in this respect was issued in 2004: the ‘single audit’ opinion (2/2004). 
V zvezi s tem je bil izjemno pomemben prispevek, podan leta 2004, mnenje o modelu „enotne revizije“ (2/2004).
In this opinion the Court suggested that all internal control should be defined and implemented within a single integrated framework, following common standards and ensuring an appropriate balance between costs and benefits. 
V tem mnenju je Sodišče predlagalo, da se vse notranje kontroliranje opredeli in izvaja znotraj enotnega integriranega okvira ob upoštevanju skupnih standardov in zagotavljanju ustreznega ravnovesja med stroški in koristmi.
The ‘single audit’ opinion was a point of reference for the Commission but also for the Court, in 2007 for example in its comments on how effective and efficient internal control is defined in the updated implementing rules of the financial regulation (1/2007). 
Mnenje o „enotni reviziji“ je bilo referenčna točka za Komisijo, pa tudi za Sodišče, na primer leta 2007 pri njegovih komentarjih o tem, kako je v posodobljenih pravilih za izvajanje Finančne uredbe opredeljeno uspešno in učinkovito notranje kontroliranje (1/2007).