natgillin/translations-raw huggingface dataset:
EN 54 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S Waivers of amounts to be recovered 2.34. AccordingtotheFinancialRegulation’simplementing rules (23), recovery orders may be waived in cases where the foreseeable cost of recovery would exceed the amount to be recovered, where the amount receivable cannot be recovered in view of its age or of the insolvency of the debtor and where the recovery is inconsistent with the principle of propor­ tionality. 
SL 54 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A Odstopi od izterjave ugotovljenih zneskov terjatev 2.34 V skladu z izvedbenimi pravili finančne uredbe (23) se lahko odstopi od izterjave ugotovljenega zneska terjatve, kadar bi bili stroški izterjave predvidoma višji od zneska, ki ga je treba izterjati, kadar zneska terjatve ni mogoče izterjati zaradi zastaranja ali plačilne nesposobnosti dolžnika in kadar izterjava ni skladna z načelom sorazmernosti.
The waiver decision must be substantiated. 2.35. 
Odločba o odstopu od izterjave mora biti obrazložena.
Theauditofthesystemsforwaiversrevealedthatin general the Commission applied the procedures set for waiving recovery orders and substantiated the decisions taken. 
2.35 Revizijasistemovzaodstopeodizterjavejepokazala, da je Komisija na splošno uporabljala postopke, določene za odstope od izterjave, in obrazložila sprejete odločitve.
However, the Court found weaknesses in the Commission’s management during the period 1995-2008 which increased the risk that the amounts receivable are not recovered. 
Vendar je Sodišče za obdobje 1995–2008 v njenem upravljanju odkrilo slabosti, ki so povečale tveganje, da dolgovani zneski ne bodo izterjani.
For each of the waiver cases below, one or more weaknesses were identified (Examples 2.1, 2.2 and 2.3). 
Pri vsakem od spodaj navedenih primerov odstopa je bila ugotovljena vsaj ena slabost (primeri 2.1, 2.2 in 2.3).
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (23) Article 87 of Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 
O D G O VO R I KO M I S I J E _____________ (23) Člen 87 Uredbe Komisije (ES, Euratom) št. 2342/2002 z dne 23. decembra 2002 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES, Euratom) št.
1), as last amended by Regulation (EC, Euratom) No 478/2007 (OJ L 111, 28.4.2007, p. 
1), kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 478/2007 (UL L 111, 28.4.2007, str.
Many of the delays in the establishment of recoveries are due to unavoidable audit and legal processes. 
2.35 Veliko zamud pri izdaji nalogov za izterjavo je posledica neizogibnih revizijskih in pravnih postopkov.
The Commission believes that its management has had no material negative impact on the actual recovery of amounts receivable. 
Komisija meni, da njeno upravljanje ni imelo pomembnega negativnega učinka na dejansko izterjavo dolgovanih zneskov.
Example 2.1 Evaluation of the contractors’ financial capacity In one case (amounting to about 500 000 euro) relating to the award of a FP5 (5th framework programme on research) grant, the capacity of a company to generate profit in its business was assessed to be negative. 
Primer 2.1 Vrednotenje finančne sposobnosti izvajalcev V enem primeru (v vrednosti okoli 500000EUR), povezanem z dodelitvijo donacije v okviru 5. OP (peti okvirni program za raziskave), je bila sposobnost podjetja za ustvarjanje dobička ocenjena negativno.
However, the Commission did not consider that financial guarantees were necessary to be able to conclude a grant agreement. 
Vendar Komisija ni menila, da bi bila za sklenitev sporazuma o donaciji potrebna finančna jamstva.
The eventual waiver was made because the company was declared bankrupt. 
Nazadnje je odstopila od izterjave, ker je podjetje bankrotiralo.
In a further 15 cases (6 million euro) relating to grant-awarding procedures for FP5 and external actions, the Commission could not provide evidence that it assessed the financial capacity of applicants. 
V dodatnih 15 primerih (6 milijonov EUR), povezanih s postopki za dodeljevanje donacij za 5. OP in zunanje ukrepe, Komisija ni mogla predložiti dokazov, da je ocenila finančno sposobnost prosilcev.
In eight of these cases, waivers were made due to the insolvency of beneficiaries. 
V osmih od teh primerov je odstopila od izterjave zaradi plačilne nesposobnosti upravičencev.
Example 2.1 Evaluation of the contractors’ financial capacity The case evoked by the Court dates back to 2001 and since then the financial viability checks have significantly improved since they were devised for FP5. 
Primer 2.1 Vrednotenje finančne sposobnosti izvajalcev Primer, ki ga navaja Sodišče, izhaja iz leta 2001 in od takrat so se preverjanja finančne trdnosti znatno izboljšala v primerjavi s tistimi, ki so bila zasnovana za 5.
More complex ratios were used for FP6 and are being used for FP7. 
OP so bila uporabljena kompleksnejša merila, ki se uporabljajo tudi za 7.
In addition, the Commission adopted rules to ensure consistent verification of the existence and legal status of participants, as well as their operational and financial capacities (Commission Decision C(2007) 2466 of 13 June 2007), which are followed by the DGs concerned. 
Poleg tega je Komisija sprejela pravila za zagotovitev doslednega preverjanja obstoja in pravnega statusa udeležencev ter njihove poslovne in finančne sposobnosti (Sklep Komisije C(2007) 2466 z dne 13. junija 2007), ki jih zadevni generalni direktorati tudi upoštevajo.
The Commission considers that the necessary measures are now in place to minimise the risk of a similar situation occurring. 
Po mnenju Komisije zdaj obstajajo potrebni ukrepi, ki zagotavljajo, da se tveganje pojava podobnih primerov čim bolj zmanjša.
Since the mandatory use of the Call for Proposals mechanism in 2003, the system for assessment of financial capacity of applicants has been reinforced and standardised. 
Z uvedbo obvezne uporabe mehanizma razpisov za zbiranje predlogov leta 2003 se je sistem ocenjevanja finančne sposobnosti prosilcev okrepil in standardiziral.
Grant applicants are now required to demonstrate that they have stable and sufficient sources of funding to maintain activity throughout the period during which the action is carried out and to participate in its funding, on the basis of supporting documents. 
Prosilci za donacije morajo zdaj dokazati – in sicer na podlagi dokazil – da imajo stalna in zadostna finančna sredstva za izvajanje dejavnosti v celotnem obdobju, v katerem se izvaja ukrep, in prispevanje k njegovemu financiranju.
The Commission did not ensure that the contractual conditions concerning the distribution of prefinancing were fulfilled. 
Komisija ni zagotovila, da bi bili izpolnjeni pogodbeni pogoji o razdelitvi predfinanciranja.
A large part of these funds could not be recovered and the amount receivable (500 000 euro) was waived, because of the bankruptcy of the coordinator three years later. 
Velikega deleža teh sredstev ni bilo mogoče izterjati in Komisija je odstopila od izterjave dolgovanega zneska (500 000 EUR) zaradi bankrota koordinatorja tri leta pozneje.
In another case (145 000 euro) concerning the European Community Investment Partners (ECIP) financial instrument, extended periods (1998-2005) of administrative inaction in the Commission’s management of the contract were noted. 
V drugem primeru (145 000 EUR) v zvezi s finančnim instrumentom „Naložbeni partnerji Evropske skupnosti“ (ECIP) so bila ugotovljena daljša obdobja (1998–2005) administrativne pasivnosti pri Komisijinem upravljanju pogodbe.
Example 2.2 Contract management There had been administrative delays on the ECIP programme prior to 2005, since when EuropeAid's comprehensive liquidation process has recovered 35 million euro on 600 actions. 
Primer 2.2 Upravljanje pogodb Pri programu ECIP so nastale administrativne zamude pred letom 2005 in od takrat je bilo v okviru celovitega likvidacijskega postopka urada EuropeAid izterjanih 35 milijonov EUR, povezanih s 600 ukrepi.
For the case cited, 2/3 of the amount owed was recovered (by offsetting) and 145 000 euro was waived mainly because, despite repeated attempts since 2005 to establish the status of these files, it could not be established with certainty who had inherited the bank's responsibility following a consortium takeover. 
Pri navedenem primeru je Komisija izterjala dve tretjini dolgovanega zneska (z izravnavo), od izterjave 145 000 EUR pa je odstopila, zlasti ker kljub večkratnim poskusom od leta 2005, da bi določili status teh dosjejev, ni bilo mogoče z gotovostjo določiti, kdo je nasledil odgovornost banke po prevzemu konzorcija.
Example 2.3 Establishment of recovery orders and recovery procedures In five waiver cases (2,5 million euro) there were unjustified delays in the establishment of recovery orders and/or in the starting of recovery procedures. 
Primer 2.3 Izdaja nalogov za izterjavo in postopki za izterjavo V petih primerih odstopa od izterjave (2,5 milijona EUR) je prišlo do neupravičenih zamud pri izdaji nalogov za izterjavo in/ali začetku postopkov za izterjavo.
These cases related to FP5 (1) and external actions (4), and the waivers were made due to insolvency of the debtor. 
OP (1) in zunanje ukrepe (4), od izterjav pa je bilo odstopljeno zaradi plačilne nesposobnosti dolžnika.
In the above-mentioned case relating to the ECIP financial instrument the Commission did not take into account all the possibilities to offset. 
V zgoraj navedenem primeru, ki se je nanašal na finančni instrument ECIP, Komisija ni upoštevala vseh možnosti za pobot.
Example 2.3 Establishment of recovery orders and recovery procedures Many of the delays in the establishment of recoveries are due to unavoidable audit and legal processes. 
Primer 2.3 Izdaja nalogov za izterjavo in postopki za izterjavo Veliko zamud pri izdaji nalogov za izterjavo je posledica neizogibnih revizijskih in pravnih postopkov.
Also, the internal procedures have improved as regards the timely issuing of debit notes. 
Izboljšali so se tudi notranji postopki, kar zadeva pravočasno izdajo opominov.
In the ECIP case a potential additional offsetting was technically not possible in 2008 due to end of year accounting procedures. 
V primeru programa ECIP morebitna dodatna izravnava leta 2008 tehnično ni bila mogoča zaradi računovodskih postopkov časovnega preseka.
RELIABILITY OF COMMISSION MANAGEMENT REPRESENTATIONS 2.36. Annex 2.3 contains a summary of the results of the review of Commission management representations. 
ZANESLJIVOST POSLOVODSKIH PREDSTAVITEV KOMISIJE 2.36 V Prilogi 2.3 so povzeti rezultati pregleda poslovod­ skih predstavitev Komisije.
The Court describes significant observations in further detail below. 
Pomembna opažanja Sodišča so podrobneje opisana v nadaljevanju.
EN 56 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S 2.37. The significant system weakness revealed by the Court’s audit on the reliability of the accounts for TOR in one Member State (see paragraph 2.15) was also found by the Commission’s inspection work. 
SL 56 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A 2.37 Precejšnjeslabostivsistemih,kijihjepokazalarevizija zanesljivosti računov za tradicionalna lastna sredstva, ki jo je Sodišče izvedlo v eni državi članici (glej odstavek 2.15), so bile ugotovljene tudi pri inšpekcijah, ki jih je izvedla Komisija.
The Court considers that this weakness should have been mentioned in the Annual Activity Report of DG BUDG. 
Sodišče meni, da bi morala biti ta slabost omenjena v letnem poročilu o dejavnostih GD BUDG.
2.38. The error which the Court detected in the Commission’s calculation of the 2006 definitive amount of the UK correction (see paragraph 2.16) is described in the Annual Activity Report of DG BUDG, which sets out the additional control measures put in place subsequently. 
2.38 Napaka, ki jo je Sodišče ugotovilo v Komisijinem izra­ čunu dokončnega zneska popravka za Združeno kraljestvo za leto 2006 (glej odstavek 2.16), je opisana v letnem poročilu o dejavnostih GD BUDG, v katerem so navedeni tudi naknadno uvedeni dodatni kontrolni ukrepi.
However, taking into account the Commission’s own materiality criteria, in the Court’s view a reservation should have been made in the declaration of assurance of the Director-General of DG BUDG. 
Toda če upoštevamo merila pomembnosti, ki jih uporablja sama Komisija, bi moral biti po mnenju Sodišča v izjavi o zanesljivosti, ki jo je pripravil gene­ ralni direktor GD BUDG, izražen pridržek.
CONCLUSIONS AND RECOMMENDATIONS Conclusions 2.39. Based on its audit work (24), the Court concludes that: (a) Member States’ declarations and payments of TOR; (b) the Commission’s calculation of Member States’ contributions on the basis of the VAT and GNI data received from Member States; as well as (c) other revenue; for the year ended 31 December 2010 were free from material error. 
ZAKLJUČKI IN PRIPOROČILA Zaključki 2.39 Sodišče je na podlagi svojega revizijskega dela(24) prišlo do zaključka, da: (a) v izjavah držav članic in njihovih plačilih tradicionalnih lastnih sredstev; (b) v izračunu prispevkov držav članic, ki ga je Komisija opra­ vila na podlagi podatkov o DDV in BND, ki so jih poslale države članice, ter (c) drugih prihodkih za leto, ki se je končalo 31. decembra 2010, ni bilo pomembnih napak.
The problems in this Member State's accounting system have been closely followed up by the Commission since 2008. 
O D G O VO R I KO M I S I J E 2.37 Komisija od leta 2008 pozorno spremlja težave v računo­ vodskem sistemu te države članice.
The Commission has carried out altogether three dedicated TOR inspections on this issue, one in 2008 and two in 2009 and has requested remedial action including the enhancement of internal controls and full scale external audits of the accounting system. 
Skupaj je izvedla tri temu posve­ čene inšpekcijske preglede tradicionalnih lastnih sredstev, in sicer enega leta 2008 in dva leta 2009, ter zahtevala ukrepe za odpravo teh težav, vključno z okrepitvijo notranjih kontrol in celovito zunanjo revizijo računovodskega sistema.
The progress made by the Member State will again be discussed in the July 2011 ACOR meeting in relation to the latest Commission's inspection report. 
Napredek, ki ga je dosegla država članica, bo predmet razprave spet na zasedanju Svetovalnega odbora za lastna sredstva julija 2011 na podlagi najnovejšega inšpekcijskega poročila Komisije.
As the weaknesses have already been observed previously, are being closely monitored by the Commission, and concern one Member State only with no TOR underpayment identified so far, the issue was not particularly mentioned in the 2010 Annual Activity Report. 2.38. 
Ker so bile te slabosti odkrite že v preteklosti in jih Komisija pozorno spremlja ter zadevajo samo eno državo članico, pri čemer do zdaj ni bilo ugotovljeno, da zneski tradicionalnih lastnih sredstev ne bi bili poravnani v celoti, to vprašanje ni bilo posebej omenjeno v letnem poročilu o dejavnostih za leto 2010.
In view of the correction which is underway, the final impact of the error will be below the Commission's materiality threshold in 2011. _____________ (24) For reasons explained in paragraphs 2.12 and 2.13, this conclusion does not provide an assessment of the quality of VAT or GNI data that were received by the Commission from Member States. 
2.38 Popravek te napake se že izvaja, zato bo leta 2011 končni učinek napake pod pragom pomembnosti, ki ga uporablja Komisija. _____________ (24) Zaradi razlogov, pojasnjenih v odstavkih 2.12 in 2.13, ta zaključek ne vsebuje ocene kakovosti podatkov o DDV in BND, ki jih je Komisija prejela od držav članic.
However, the Court draws attention to the weaknesses set out below: (a) The Court’s audits continue to reveal problems with the use of the B accounts (paragraph 2.19) and with the relia­ bility of the A and B accounts’ statements (paragraphs 2.15 and 2.20). 
Ne glede na to Sodišče opozarja na spodaj navedene slabosti: (a) Sodišče pri svojih revizijah še vedno odkriva probleme z uporabo računov B (odstavek 2.19) in z zanesljivostjo izkazov za račune A in B (odstavka 2.15 in 2.20).
Weaknesses were also found in national customs supervision (paragraph 2.21). 
Slabosti so bile ugotovljene tudi v nacionalnem carinskem nadzoru (odstavek 2.21).
The Court concludes that supervisory and control systems of Member States audited are only partially effective at ensuring that TOR recorded are complete and correct. (b) Long-outstanding reservations still exist (paragraph 2.23). 
Sodišče meni, da so nadzorni in kontrolni sistemi revidiranih držav članic le delno uspešni pri zagota­ vljanju celovitega in pravilnega evidentiranja tradicionalnih lastnih sredstev. (b) Dolgo neodpravljeni pridržki so še vedno veljavni (odstavek 2.23).
The Court also found weaknesses in the Commission’s monitoring of the Member States’ application of the VAT directives examined (paragraph 2.25). (c) The Commission has not yet completed its verification of GNI inventories covering GNI data of Member States for the period 2002 onwards (paragraph 2.29), and has not yet lifted the remaining four open specific GNP reser­ vations on the period 1995-2001 (paragraph 2.27). (d) There was an error in the definitive calculation of the 2006 UK correction (25) (see paragraph 2.16). 
Sodišče je odkrilo tudi slabosti v Komisijinem spremljanju uporabe preučenih direktiv o DDV v državah članicah (odstavek 2.25). (c) Komisija še ni končala svojega preverjanja opisov virov in metod ocenjevanja BND, ki zajemajo podatke držav članic o BND od leta 2002 (odstavek 2.29), prav tako pa še ni umaknila preostalih štirih neodpravljenih posebnih pridržkov za BNP za obdobje 1995–2001 (odstavek 2.27). (d) V dokončnem izračunu popravka za Združeno kraljestvo za leto 2006 je bila napaka (25) (glej odstavek 2.16).
There were weak­ nesses in the calculation of the correction for subsequent years (see paragraphs 2.31 to 2.33). 
Tudi v izračunih popravkov za naslednja leta so bile slabosti (glej odstavke 2.31 do 2.33).
The Court concludes that supervisory and control systems of the Commission are partially effective at ensuring that the UK correction is correctly calculated. _____________ (25) Moreover, in December 2009, the Commission detected an error in its calculation of provisional estimates of the UK correction for years 2008 and 2009, representing an overestimation of 138 million euro (2,6 %) and 458 million euro (13 %) respectively. 
Sodišče je prišlo do zaključka, da so nadzorni in kontrolni sistemi Komisije delno uspešni pri zagotavljanju pravilnega izračuna popravka za Združeno kraljestvo. _____________ (25) Poleg tega je Komisija decembra 2009 odkrila napako v svojem izračunu začasnih ocen popravka za Združeno kraljestvo za leti 2008 in 2009, ki je pomenila precenitev v višini 138 milijonov EUR (2,6 %) za leto 2008 in 458 milijonov EUR (13 %) za leto 2009.
See paragraph 2.17 of the 2009 Annual Report. 
Glej odstavek 2.17 letnega poročila za leto 2009.
The corrected amounts have been taken into account in the framework of the calculation of updated estimates of the UK correction, carried out in 2010 (before the definitive amounts will be calculated in 2012 and 2013). 
Pri izra­ čunu posodobljenih ocen popravka za Združeno kraljestvo, opra­ vljenem v letu 2010, so bili upoštevani popravljeni zneski (dokončni zneski bodo izračunani v letih 2012 in 2013).
T H E C O M M I S S I O N ’ S R E P L I E S 2.40. (a) Where necessary, the Commission services will require the Member States concerned to take appropriate action to remedy the deficiencies found by the Court. 
O D G O VO R I KO M I S I J E 2.40 (a) Po potrebi bodo službe Komisije od zadevnih držav članic zahte­ vale, da sprejmejo ustrezne ukrepe za odpravo pomanjkljivosti, ki jih je ugotovilo Sodišče.
It will continue to examine the B-account in the course of its regular inspections in order to minimise the number of these deficiencies. 
Še naprej bodo preverjale račune B med rednimi inšpekcijskimi pregledi, da bi se število teh pomanjklji­ vosti čim bolj zmanjšalo.
As mentioned at point 2.21, the Commission's recent inspections of Traditional Own Resources have focused on Member States' customs supervision and the Commission will continue to monitor that supervision in the course of its inspections. (b) The Commission actively seeks resolution of those remaining long-outstanding reservations which do not relate to infringement proceedings before the ECJ. 
Kot je navedeno v točki 2.21, so se nedavni inšpekcijski pregledi tradicionalnih lastnih sredstev, ki jih je izvedla Komisija, osredotočali na carinski nadzor v državah članicah in Komisija bo med inšpekcijskimi pregledi ta nadzor še naprej spremljala. (b) Komisija si aktivno prizadeva za razrešitev tistih preostalih dolgo neodpravljenih pridržkov, ki niso povezani s postopki za ugota­ vljanje kršitev pred Sodiščem Evropske unije.
Concerning the VAT Package, the assessment of the 5 remaining Member States is still ongoing and the Commission expects to finalise it by September 2011. 
Kar zadeva „paket DDV“, ocena za preostalih pet držav članic še vedno poteka in Komisija pričakuje, da jo bo končala do septembra 2011.
Concerning the VAT directive on combating tax evasion, the Commission, after having received the late notifications from Member States, is now in a position to finalise the full monitoring of the implementation by the end of 2011 via a report from the Commission to the Council. (see paragraph 2.25). (c) The Commission will present the assessment reports on Member States' GNI data in 2011 so that the general reservations can be replaced by specific reservations where appropriate. 
Kar zadeva direktivo o DDV o boju proti davčnim goljufijam, pa je Komisija od držav članic prejela zapoz­ nela obvestila o prenosu in zdaj lahko do konca leta 2011 konča popolno spremljanje izvajanja direktive s predložitvijo ustreznega poročila Komisije Svetu (glej 2.25) (c) Komisija bo ocenjevalna poročila o podatkih držav članic o BND predložila leta 2011, tako da bo mogoče splošne pridržke, kadar bo ustrezno, nadomestiti s posebnimi.
The Commission is continuing its cooperation with the two countries that still have GNP reservations for the period 1995-2001 so that these reservations can be lifted. 
Komisija še naprej sodeluje z obema državama, v zvezi s katerima še vedno obstajajo pridržki za obdobje 1995–2001, da bi te lahko umaknili.
As a result of these efforts, one reservation for the United Kingdom was lifted in 2011. (d) The supervisory and control system has been thoroughly revised following the detection of this error by the Court. 
Na podlagi teh prizadevanj je bil leta 2011 umaknjen eden od pridržkov za Združeno kraljestvo. (d) Po tem, ko je Sodišče odkrilo to napako, je bil nadzorni in kontrolni sistem temeljito izboljšan.
The Commission considers the methodology for calculating the allocated expenditure to be sufficiently robust to calculate the UK's share therein. 
Komisija meni, da je metodologija za izračun dodeljenih odhodkov dovolj zanesljiva za izračun deleža Združenega kralje­ stva pri teh odhodkih. „Slabosti“, ki jih omenja Sodišče, so posledica ocene, da zaradi visokih mejnih stroškov prizadevanja za nadaljnjo izpopolnitev izračuna ne bi bila stroškovno upravi­ čena.
EN 58 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S (e) The losses suffered by the budget relating to the waiver of amounts receivable might have been avoided or at least reduced if the Commission had been more proactive (paragraph 2.35). 
SL 58 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A (e) Izgube, ki jih je proračun utrpel zaradi odstopov od terjatev, bi bilo mogoče preprečiti ali pa vsaj zmanjšati, če bi bila Komisija bolj proaktivna (odstavek 2.35).
Recommendations T H E C O M M I S S I O N ’ S R E P L I E S (e) The Commission's Decisions relating to waivers have not been challenged by the Court. 
Priporočila O D G O VO R I KO M I S I J E (e) Sodišče ne izpodbija sklepov Komisije o odstopih od terjatev.