natgillin/translations-raw huggingface dataset:
In addition, the Court found that three of the six Member States audited (Denmark, Italy (Lombardia) and Finland) did not correctly apply the reductions as stipulated in the legislation. 
4.25 Poleg tega je Sodišče ugotovilo, da tri od šestih revi­ diranih držav članic (Danska, Italija (Lombardija) in Finska) niso pravilno uporabljale znižanj, kot je določeno v zakono­ daji.
One of the key administrative checks (14) of measures for improving the competitiveness of the agricultural sector, such as modernisation of farms, and improvement and devel­ opment of rural infrastructure, is to assess whether the costs claimed are reasonable. 
4.26 Eden od ključnih administrativnih pregledov(14) v okviru ukrepov za izboljšanje konkurenčnosti v kmetijskem sektorju, kot sta posodabljanje kmetij ter izboljšanje in razvoj infrastrukture na podeželju, je ocenjevanje razumnosti prija­ vljenih stroškov.
The Court found that this regulatory requirement was not effectively implemented by four of the six national authorities audited (Denmark, Spain (Galicia), Italy (Lombardia) and Hungary). 
Sodišče je ugotovilo, da te zakonske obveznosti niso uspešno izvajali štirje od šestih revidiranih nacionalnih organov (Danska, Španija (Galicija), Italija (Lombardija) in Madžarska).
This situation is confirmed by the sample of transactions, where errors were reported for 21 out of the 70 transactions (30 %) examined. 
Takšno stanje potrjuje vzorec transakcij, pri katerem so bile ugotovljene napake v 21 od 70 preučenih transakcij (30 %).
A similar finding was already reported last year but for other paying agencies (see paragraph 3.35 of the Court's 2010 Annual Report). 
O podobni ugotovitvi je Sodišče poročalo že lani, vendar za druge plačilne agencije (glej odstavek 3.35 letnega poročila Sodišča za leto 2010).
Control systems based on physical on-the-spot checks 4.27. MemberStatesmustcarryouton-the-spotchecks covering, depending on the aid scheme, at least 5 % of all beneficiaries or of the expenditure(15). 
Kontrolni sistemi, ki temeljijo na fizičnih pregledih na kraju samem 4.27 Države članice morajo izvajati preglede na kraju samem, ki morajo, odvisno od sheme pomoči, zajeti vsaj 5 % vseh upravičencev ali odhodkov (15).
The Court's audit focussed on the adequacy of procedures to select beneficiaries for such checks, the quality and reporting of the checks and the adequacy of the corrections made. _____________ (14) Referred to in Article 24 of Regulation (EU) No 65/2011. 
Revizija, ki jo je izvedlo Sodišče, je bila usmerjena na ustreznost postopkov za izbiro upravičencev za takšne preglede, kakovost pregledov in poročanje o njih ter ustreznost izvedenih popravkov. _____________ (14) Navedeno v členu 24 Uredbe (ES) št. 65/2011.
(15) Articles 12 and 25 of Regulation (EU) No 65/2011. of the European Union T H E 12.11.2012 4.25. 
(15) Člena 12 in 25 Uredbe (EU) št. 65/2011.
C O M M I S S I O N ’ S R E P L I E S Whenever in the framework of its audits the Commission identifies weaknesses in administrative checks, it pursues them through the conformity clearance procedure to protect the EU’s financial interests. 4.26. 
12.11.2012 4.25 O D G O V O R I K O M I S I J E Če Komisija v okviru svojih revizij odkrije slabosti v zvezi z administrativnimi pregledi, te slabosti obravnava v okviru postopka potrditve skladnosti, da se zaščitijo finančni interesi EU.
The Commission shares the view that administrative checks of the reasonableness of costs are essential for ensuring the effec­ tiveness of the whole control system. 
4.26 Komisija se strinja, da so administrativni pregledi razum­ nosti stroškov nujni za zagotovitev uspešnosti celotnega kontrolnega sistema.
These essential checks are systematically examined during Commission audit missions. 
Komisija te nujne preglede sistematično preuči med revizij­ skimi misijami.
However, the Commission notes that in the case of Italy the Court’s finding concerns amounts (general costs) which are usually paid on a flat rate basis of maximum 10 % or even fixed or outside the influence of the beneficiary (taxes, cost for quality system certifi­ cation, etc.). 
Vendar pa opozarja, da se v primeru Italije ugotovitev Sodišča nanaša na zneske (splošne stroške), ki se ponavadi plačujejo na pavšalni osnovi, ta pa znaša največ 10 %, ali so celo fiksni, ali pa upravičenec nanje nima vpliva (davki, stroški certificiranja sistema kakovosti itd.).
The issues mentioned by the Court of Auditors are also systematically examined during the Commission audits missions. 
Vprašanja, ki jih navaja Računsko sodišče, tudi Komisija sistematično preuči med svojimi revizijskimi misijami.
When weaknesses are found, they lead to financial corrections imposed on Member States through the conformity clearance of accounts procedure as well as recommendations for improving the 4.27 to 4.29 control systems. 
Če so odkrite slabosti, so na podlagi postopka potrditve skladnosti obra­ čunov državam članicam naloženi finančni popravki, dana pa so jim 4.27 do 4.29 tudi priporočila za izboljšanje kontrolnih sistemov.
EN 12.11.2012 OfficialJournaloftheEuropeanUnion C344/105 T H E C O U R T ’ S O B S E R VA T I O N S 4.28. TheCourtfoundinfiveofthesixMemberStates audited (Denmark, Spain (Galicia), Italy (Lombardia), Hungary and Finland) that the checks implemented did not cover all the commitments and obligations of a beneficiary which can be checked at the time of the visit, as required by the legislation. 
SL 12.11.2012 UradnilistEvropskeunije C344/105 U G O T OV I T V E S O D I Š Č A 4.28 Sodišče je v petih od šestih revidiranih držav članic (Danska, Španija (Galicija), Italija (Lombardija), Madžarska in Finska) ugotovilo, da opravljeni pregledi niso zajeli vseh zavez in obveznosti upravičenca, ki jih je mogoče preveriti v času obiska, kot zahteva zakonodaja.
4.29. IneachofthesixMemberStatesvisited,theCourt carried out four randomly selected ‘re-performance’ checks. 
4.29 Sodišče je v vsaki od šestih obiskanih držav članic ponovno izvedlo štiri naključno izbrane preglede.
This involved the Court re-performing all checks originally carried out by the paying agency, including all administrative and on-the-spot checks. 
To je pome­ nilo, da je še enkrat izvedlo enake preglede, kot jih je že plačilna agencija, vključno z vsemi administrativnimi pregledi in pregledi na kraju samem.
When re-performing on-the-spot checks carried out by paying agencies, the Court found that checks had not always been properly executed. 
Sodišče je pri ponovitvi pregledov na kraju samem, ki so jih že opravile plačilne agencije, ugoto­ vilo, da pregledi niso bili vedno pravilno izvršeni.
An illustration of such a case is in example 4.5. 
To je pona­ zorjeno v primeru 4.5.
T H E C O M M I S S I O N ’ S R E P L I E S Example 4.5 — Insufficient quality of Member State's administrative and on-the-spot checks One of the Court's re-performance checks in Italy (Lombardia) was of a project to construct a two-storey building on a farm including a laboratory for the processing of fruit and other farm products, a storage area and a terrace for drying fruits. 
O D G O V O R I K O M I S I J E Primer 4.5 – Premajhna kakovost administrativnih pregledov in pregledov na kraju samem, ki jih izvajajo države članice Eden od ponovnih pregledov, ki jih je Sodišče izvedlo v Italiji (Lombardija), je bil pregled projekta gradnje dvonad-stropnega poslopja na kmetiji, vključno z laboratorijem za predelavo sadja in drugih pridelkov kmetije, skladiščem in teraso za sušenje sadja.
The paying agency approved the full amount of the final payment claim of 221 205 euro following both administrative and on-the-spot checks. 
Plačilna agencija je po izvedbi administrativnih pregledov in pregledov na kraju samem odobrila celoten znesek iz končnega zahtevka za plačilo v višini 221 205 EUR.
However, the Court found that the building had predominantly the characteristics of a private residence and not of an agricultural building and that thus the related costs were not eligible. 
Vendar je Sodišče ugotovilo, da je imelo poslopje predvsem značilnosti zasebnega bivališča, ne pa kmetijskega poslopja, zato z njim povezani stroški niso bili upravičeni.
The fact that the national authorities accepted the full amount of expenditure declared indicates a material system weakness in the administrative and on-the-spot checks. 
Dejstvo, da so nacionalni organi sprejeli celoten znesek prijavljenih odhodkov, kaže pomembno sistemsko slabost v administrativnih pregledih in pregledih na kraju samem.
Example 4.5 — Insufficient quality of Member State's administrative and on-the-spot checks The Commission will, in the context of the conformity clearance procedure, follow up the case with the Italian authorities. 
Primer 4.5 – Premajhna kakovost administrativnih pregledov in p re g l e d o v n a k ra j u s a m e m , k i j i h i z va j a j o d r ž a ve članice Komisija bo spremljala ta primer v okviru postopka potrditve skladnosti skupaj z italijanskimi organi.
Systems to ensure implementation and control of cross-compliance 4.30. TheCourt'sexaminationofthedesignandimplemen­ tation of the systems for cross-compliance revealed a number of important weaknesses which are also relevant to Chapter 3. 
Sistemi, ki zagotavljajo izvajanje in kontroliranje navzkrižne skladnosti 4.30 Sodišče je pri pregledu zasnove in izvajanja sistemov za navzkrižno skladnost odkrilo več pomembnih slabosti, ki se nanašajo tudi na poglavje 3.
None of the six Member States audited had established or were carrying out checks for the complete set of applicable requirements defined by the legislation. 
Nobena od šestih revidiranih držav članic ni uvedla ali izvajala pregledov za celoten niz veljavnih zahtev, določenih v zakonodaji.
The Commission has carried out cross-compliance audits in the six Member States audited by the Court (although not the same regions in Spain and Italy) and has also observed serious weaknesses in the definition and control of the GAEC standards and SMRs. 
4.30 Komisija je revizije navzkrižne skladnosti izvedla v vseh šestih državah članicah, kjer je revizije izvedlo tudi Sodišče (a ne v istih regijah Španije in Italije).
Whenever in these six Member States a risk for the Funds had been clearly established, the Commission has applied a financial correction in the framework of several of these enquiries (Denmark, Hungary, Austria and other regions of Italy and Spain) or clearance of accounts procedure is ongoing in relation to enquiries concerning these six Member States. 
Kadar je bilo v teh šestih državah članicah jasno ugotovljeno tveganje za sklade, je Komisija v okviru več takih pregledov (na Danskem, Madžarskem, v Avstriji in drugih regijah v Italiji in Španiji) opravila finančni popravek ali pa postopek potrditve obračunov v zvezi s pregledi v teh šestih državah članicah še poteka.
EN C 344/106 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 4.31. Furthermore, the planning and timing of the checks showed weaknesses in five of the six Member States audited (Denmark, Spain (Galicia), Italy (Lombardia), Hungary and Finland). 
SL C 344/106 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A 12.11.2012 4.31 Poleg tega so se v petih od šestih revidiranih držav članic (Danska, Španija (Galicija), Italija (Lombardija), Madžarska in Finska) pokazale tudi slabosti v načrtovanju in časovnem razporejanju pregledov.
For instance, one Member State (Italy (Lombardia)) carried out all checks for three SMRs (16) between October and December. 
Ena država članica (Italija (Lombardija)) je na primer vse preglede za tri predpisane zahteve ravnanja (16) izvedla med oktobrom in decembrom.
Hence the requirements which had to be respected outside these months, such as the ban on spreading manure and other substances containing nitrates on the fields until 28 February in nitrate vulnerable zones, were not effectively checked. 4.32. 
Zato zahteve, ki jih je bilo treba spoštovati zunaj teh mesecev, kot je prepoved gnojenja polj in vnosa drugih snovi z vsebnostjo nitratov v tla na poljih do 28. februarja na območ­ jih, občutljivih za onesnaženje z nitrati, niso bile uspešno preverjene.
TheCourtalsofoundinthreeoftheMemberStates audited (Italy (Lombardia), Hungary and Finland) that, when the checks were carried out, non-compliance did not always lead to the required reductions. 
4.32 Sodišče je v treh od revidiranih držav članic (Italija (Lombardija), Madžarska in Finska) tudi ugotovilo, da nesklad­ nost, ugotovljena pri pregledih, ni vedno povzročila zahtevanih znižanj plačil.
In one Member State (Italy (Lombardia)), for the six SMRs relating to animals, no reductions on the basis of the criteria set by the legislation (extent, severity and permanence of the non-compliance) were set. 
V eni državi članici (Italija (Lombardija)) niso bila določena nobena znižanja na podlagi meril, določenih v zakonodaji (obseg, resnost in trajnost neskladnosti), za šest predpisanih zahtev ravnanja v zvezi z živalmi.
Instead, this Member State evaluated whether the error was correctable and whether this was the first time that an error was identified for the beneficiary checked. 
Namesto tega je ta država članica ocenila, ali je napako mogoče popraviti in ali je bila pri pregledanem upravičencu ta napaka ugotovljena prvič.
During the cross-compliance audits, the Commission systematically verifies the compliance with the planning and timing of on the spot checks requirements (whether appropriate level of control is achieved by the Member States during the year, whether inspections are carried forward to the following year, the respect of the notification deadlines, etc.). 
Med revizijami navzkrižne skladnosti Komisija sistematično preverja skladnost z zahtevami za načrtovanje in časovno razporejanje pregledov na kraju samem (ali so države članice med letom dosegle primerno stopnjo kontrole, ali so se inšpekcijski pregledi prenesli v naslednje leto, ali so bili roki za obvestila spoštovani itd.).
The Commission has also observed specific serious deficiencies in relation to the cross-compliance controls on animal SMRs in Italy and is following this up through the conformity clearance procedure. _____________ (16) SMR 1 (Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 
Tudi Komisija je odkrila te slabosti na Madžarskem, v Italiji in drugih državah članicah ter jih spremlja s postopkom potrditve skladnosti. _____________ (16) Predpisana zahteva ravnanja 1 (Direktiva Sveta 79/409/EGS z dne 2. aprila 1979 o varstvu prosto živečih ptic (UL L 103, 25.4.1979, str.
1)); SMR 4 (Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 375, 31.12.1991, p. 
1)); predpisana zahteva ravnanja 4 (Direktiva Sveta 91/676/EGS z dne 12. decembra 1991 o varstvu voda pred ones­ naževanjem z nitrati iz kmetijskih virov (UL L 375, 31.12.1991, str.
1)) and SMR 5 (Council Directive 92/43/EEC of 21 May 1992 on the conser­ vation of natural habitats and of wild flora and fauna (OJ L 206, 22.7.1992, p. 
1)) in predpisana zahteva ravnanja 5 (Direktiva Sveta 92/43/EGS z dne 21. maja 1992 o ohranjanju naravnih habitatov ter prosto živečih živalskih in rastlinskih vrst (UL L 206, 22.7.1992, str.
Aid is paid by the Member States, which are then reimbursed (on a quarterly basis for EAFRD and on a monthly basis for EAGF) by the Commission. 
Pomoč izplačujejo države članice, ki jim Komisija nato povrne sredstva (vsako četrtletje za EKSRP in vsak mesec za EKJS).
The final recognition of expenditure is determined through a two-stage procedure called the clearance of accounts procedure. The two stages consist of an annual financial decision and multiannual conformity decisions taken by the Commission (17). 
Odhodki so dokončno sprejeti v dvosto­ penjskem postopku, ki se imenuje postopek potrditve obraču­ nov. Ti stopnji sta odločba o letni finančni potrditvi in večletne odločbe o skladnosti, ki jih sprejme Komisija (17).
4.34. In previous annual reports as well as in Special Report No 7/2010 ‘Audit on the clearance of accounts procedure’ (18) the Court has criticised the fact that the Member States, and not the final beneficiaries, are charged with the financial corrections and that the conformity adjustments involve considerable use of flat-rate corrections which are not directly related to the real amount of irregular payments. 
4.34 Sodišče je v svojih prejšnjih letnih poročilih in v posebnem poročilu št. 7/2010 o reviziji postopka potrditve obračunov (18) kritiziralo dejstvo, da finančne popravke krijejo države članice, ne pa končni upravičenci, in da se pri popravkih zaradi skladnosti veliko uporabljajo pavšalni popravki, ki niso neposredno povezani z dejanskim zneskom nepravilnih plačil.
The conformity clearance system remained unchanged in 2011. 
Sistem potrjevanja skladnosti je leta 2011 ostal nespremenjen.
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (17) The accounts and payments of a paying agency are examined by an independent body (the certification body) which reports to the Commission in February of the following year. 
O D G O V O R I K O M I S I J E _____________ (17) Računovodske izkaze in plačila plačilne agencije pregleda neod­ visen organ (certifikacijski organ), ki o tem poroča Komisiji februarja naslednjega leta.
By 30 April of that year, the Commission must decide on whether to accept the accounts (financial clearance decision) or to ask for more work to be performed or for additional information. 
Komisija se mora do 30. aprila tistega leta odločiti, ali bo te računovodske izkaze sprejela (odločba o potrditvi obračunov) ali pa bo zahtevala, da se opravi dodatno delo ali predložijo dodatne informacije.
The Commission also carries out audits aiming to verify that Member States have applied EU rules for checking the legality and regularity of the expenditure (conformity audits). 
Komisija izvaja tudi revi­ zije, katerih namen je preveriti, ali so države članice pri preverjanju zakonitosti in pravilnosti odhodkov uporabile pravila EU (revizije skladnosti).
Based on these audits, the Commission can impose a correction to the Member States, who have the right to invoke a conciliation procedure. 
Na podlagi teh revizij lahko državam članicam naloži popravek, te pa imajo pravico zahtevati postopek usklajevanja.
When this procedure has run its course, the Commission is in a position to include a financial correction in a conformity decision. 
Ko je ta postopek zaključen, lahko Komisija v odločbo o skladnosti vključi finančni popravek.
(18) http://eca.europa.eu _____________ (1) See paragraph 83 of the European Parliament's 2007 discharge reso­ lution. 
(18) http://eca.europa.eu _____________ (1) Glej odstavek 83 Resolucije Evropskega parlamenta o razrešnici za leto 2007.
However, even where recoveries from beneficiaries are not needed because the financial correction relates only to deficiencies in the Member States' management and control system and not to undue payments, these corrections are an important means to improve the Member States' systems and thus to prevent or detect and recover irregular payments to beneficiaries. 
Tudi kadar izterjave od upravičencev niso potrebne, ker se finančni popravek nanaša samo na pomanjkljivosti v upravljavskem in kontrolnem sistemu držav članic ter ne na neupravičena plačila, pa so ti popravki pomembno sredstvo za izboljšanje sistemov držav članic ter s tem za preprečevanje ali odkrivanje in izterjavo nepravilnih plačil upravičen­ cem.
The use of flat rates has been accepted by the Court of Justice as being in conformity with the legal rules governing the conformity work and endorsed, under certain circumstances, by the European Parliament in its 2007 discharge resolution (1). 
Sodišče Evropskih skupnosti je uporabo pavšalnih stopenj sprejelo kot skladno s pravnimi predpisi, ki urejajo delo na področju skladnosti, pri čemer je to uporabo pod določenimi pogoji potrdil tudi Evropski parlament v svoji resoluciji o razrešnici za leto 2007 (1).
Finally, the Commission has indicated (2) to Member States that if their certification bodies fully re-perform a representative sample of transactions which the paying agency has checked on the spot and, on this basis, confirm the reliability of a Member State's control stat­ istics, then the Commission will accept that the resulting error rate represents the maximum risk possible and that any financial corrections for the year in question will not exceed that level. 
Poleg tega je Komisija navedla (2), da se bo, če certifikacijski organi držav članic v celoti ponovijo reprezentativni vzorec transakcij, ki jih je plačilna agencija pregledala na kraju samem, in na podlagi tega potrdijo zanesljivost kontrolnih statističnih podatkov držav članic, strinjala s tem, da nastala stopnja napake pomeni največje možno tveganje in da kakršni koli finančni popravki za zadevno leto ne bodo presegli te stopnje.
What the Court criticises in the conformity clearance system is inherent to this system. 
To, kar Sodišče kritizira v zvezi s sistemom potrditve sklad­ nosti, je s sistemom neločljivo povezano.
The conformity clearance is designed to exclude expenditure from EU financing which has not been effected in compliance with EU rules. 
Namen potrditve skladnosti je, da se iz financiranja EU izključijo tisti odhodki, ki niso bili izvršeni v skladu s predpisi EU.
In contrast, it is not a mechanism by which irregular payments to beneficiaries are recovered, which according to the principle of shared management is the sole respon­ sibility of Member States. 
Nikakor pa to ni mehanizem za izterjavo nepravilnih plačil upravičencem, kar je v skladu z načelom deljenega upravljanja v izključni pristojnosti držav članic.
EN C 344/108 Official Journal T H E C O U R T ’ S O B S E R VA T I O N S 4.35. The first stage of the clearance of accounts procedure is based on audits carried out by independent certification bodies in the Member States. 
SL C 344/108 Uradni list Evropske unije U G OT OV I T V E S O D I Š Č A 4.35 Prva stopnja postopka potrditve obračunov temelji na revizijah, ki jih opravijo neodvisni certifikacijski organi v državah članicah.
These bodies submit to the Commission a certification report on the accounts and the internal control system of the paying agency and an opinion on the statement of assurance issued by the director of the paying agency. 
Ti organi predložijo Komisiji certifikacijsko poročilo o računovodskih izkazih in sistemu notranje kontrole plačilne agencije ter mnenje o izjavi o zanesljivosti, ki jo izda direktor plačilne agencije.
4.36. The Court's review of a sample of 32 of these audits for EAGF and EAFRD showed that the certification bodies generally follow closely the model report prescribed by DG AGRI. 
4.36 Sodišče je pri pregledu vzorca 32 takšnih revizij za EKJS in EKSRP ugotovilo, da certifikacijski organi na splošno skrbno sledijo vzorčnemu poročilu, ki ga je določil GD AGRI.
In their audits, certification bodies have to apply inter­ national standards on auditing, which includes the use of other sources, such as previous audits (19). 
Pri svojih revizijah morajo uporabljati mednarodne standarde revidiranja, ki zajemajo uporabo drugih virov, kot so prejšnje revizije (19).
However, the Court found that the certification bodies rarely consider observations raised by the Commission's or the Court's previous audits, such as reporting if the paying agency implemented sufficient remedial action regarding the observations identified. 4.37. 
Vendar je Sodišče ugotovilo, da certifikacijski organi redko upoštevajo opažanja iz prejšnjih revizij Komisije ali Sodišča, kot je poročanje o tem, ali je plačilna agencija izvedla zadostne popravne ukrepe v zvezi z zadevnimi opaža­ nji.
TheCourtreviewedDGAGRI'sauditworkonthe certification body reports and found that this was based on detailed checklists which addressed the most important issues. 
4.37 Sodišče je pregledalo revizijsko delo GD AGRI v zvezi s poročili certifikacijskih organov in ugotovilo, da je temeljilo na podrobnih kontrolnih seznamih, ki so obravnavali najpo­ membnejša vprašanja.