natgillin/translations-raw huggingface dataset:
EN 2.20. The findings of the Court will be followed up by the Commission taking account of the Member States replies to them. 
SL 2.20 Komisija bo na podlagi ugotovitev Sodišča sprejela ustrezne ukrepe, ob upoštevanju odgovorov držav članic na te ugotovitve.
It will request that the Member States concerned take remedial action, if appropriate. 2.21. 
Po potrebi bo od zadevnih držav članic zahtevala, da sprejmejo ukrepe za odpravo napak.
The Commission will follow up the Court's findings with the Member States concerned having due regard to their replies to those findings. 
2.21 Komisija bo na podlagi ugotovitev Sodišča sprejela ustrezne ukrepe za zadevne države članice, ob ustreznem upoštevanju njihovih odgovorov na te ugotovitve.
Where necessary the Member States will be requested to take remedial action and to make available any outstanding amounts of Traditional Own Resources that are due. 
Po potrebi se bo od držav članic zahtevalo sprejetje ukrepov za odpravo napak in plačilo vseh zapadlih neporav­ nanih zneskov tradicionalnih lastnih sredstev.
Late payment interest will also be sought, where applicable. 
Če bo ustrezno, bodo zahtevane tudi zamudne obresti.
In recent years the Commission's inspections of Traditional Own Resources have especially focused on Member States' customs controls including those for the Local Clearance Procedure. 
V zadnjih letih so se inšpekcijski pregledi tradicionalnih lastnih sredstev, ki jih je izvedla Komisija, še posebej osredotočali na carinske kontrole držav članic, vključno s tistimi za postopek hišnega carinjenja.
Eight of these were still in place at the end of 2010 covering years prior to 2000, compared to 20 at the end of 2009. 
Konec leta 2010 jih je bilo še vedno veljavnih osem, ki so se nanašali na obdobje pred letom 2000, v primerjavi z 20 konec leta 2009.
The Court considers that long-outstanding reservations should be defined as those reser­ vations relating to a year at least ten years previously. 
Sodišče meni, da bi bilo treba kot dolgo neodpravljene pridržke opre­ deliti tiste, ki so bili uveljavljeni pred najmanj desetimi prora­ čunskimi leti.
Table 2.2 — VAT reservations as at 31.12.2010 T H E C O M M I S S I O N ’ S R E P L I E S 2.23. As neither the Commission nor Member States can take action to resolve a matter that has not been identified the Commission considers that any definition of a long-outstanding reser­ vation should take account of the period since the reservation was notified. 
Tabela 2.2 – Pridržki v zvezi z DDV dne 31.12.2010 O D G O VO R I KO M I S I J E 2.23 Ker niti Komisija niti države članice ne morejo ukrepati v zvezi z zadevo, ki se je ne zavedajo, Komisija meni, da bi morala kakršna koli opredelitev dolgo neodpravljenih pridržkov vsebovati obdobje, odkar je bil pridržek sporočen.
Thus the Commission monitors as long outstanding those reservations which remain unresolved more than five years after notifi­ cation. 
Zato Komisija kot dolgo neodpravljene spremlja tiste pridržke, ki ostajajo nerazrešeni več kot pet let po tem, ko so bili sporočeni.
Member State Number of reservations outstanding at 31.12.2009 Reservations set in 2010 Reservations lifted in 2010 Number of reservations outstanding at 31.12.2010 Oldest year to which reservations apply 3 0 3 0 1 1 0 2 9 5 0 1 1 8 5 9 4 0 3 1 8 4 3 9 17 1 8 10 11 0 4 7 2 1 2 1 10 0 4 6 9 5 6 8 3 3 0 6 5 2 1 6 10 7 0 5 0 2 3 0 1 2 4 1 1 4 0 10 7 4 3 8 5 1 0 6 6 1 1 6 10 8 4 14 0 0 0 0 3 0 3 0 3 0 3 0 10 1 3 8 7 9 6 10 5 5 1 9 167 52 67 152 Belgium Bulgaria Czech Republic Denmark 2004 2003 2004 1999 Spain 2003 France 2001 Italy 1995 2004 2004 2004 2004 Slovenia Slovakia Finland 1995 2007 2004 Germany Estonia Ireland 1998 Greece Cyprus Latvia Lithuania 2005 Luxembourg Hungary Malta 2004 The Netherlands Austria Poland Portugal 1999 Romania 2004 2002 2004 Sweden United Kingdom TOTAL Source: European Commission. 
Države članice Število neodpravljenih pridržkov dne 31.12.2009 Pridržki, izrečeni leta 2010 Pridržki, umaknjeni leta 2010 3 Število neodpravljenih pridržkov dne 31.12.2010 Najzgodnejše leto, za katero velja pridržek 3 0 3 0 1 1 0 2 9 0 1 8 5 5 1 9 4 0 3 1 8 4 9 17 1 8 10 11 0 4 7 2 1 2 1 10 0 4 6 9 5 6 8 3 3 0 6 5 2 1 6 7 0 5 2 3 0 1 2 4 1 1 4 10 0 0 10 7 5 4 3 0 8 1 6 6 1 1 6 10 8 4 14 0 0 0 0 3 0 3 0 3 0 3 0 10 1 3 8 7 9 6 10 5 5 1 9 167 52 67 152 Belgija Bolgarija Češka 2004 2004 Nemčija 2003 Estonija 2004 1998 1999 1995 Ciper 2004 2004 Litva 2005 2004 Madžarska 2004 Malta 2004 2007 Danska Irska Grčija Španija 2003 Francija 2001 Italija Latvija Luksemburg 2004 Avstrija 2002 2004 Portugalska 1999 Romunija Slovenija Slovaška Finska 1995 Nizozemska Poljska Švedska Združeno kraljestvo SKUPAJ Vir: Evropska komisija.
1995 1998 EN 
1995 1998 SL
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 51 T H E C O U R T ’ S O B S E R VA T I O N S Delays in the monitoring of the application of the VAT direc­ tives 2.24. The Commission is responsible for ensuring the correct application of the VAT directives and should monitor the transposition and the conformity of the national imple­ menting measures put in place by Member States. 
SL 10.11.2011 UradnilistEvropskeunije 51 U G O T O V I T V E S O D I Š Č A Zamude pri spremljanju uporabe direktiv o DDV 2.24 Komisija je odgovorna za zagotavljanje pravilne uporabe direktiv o DDV in bi morala spremljati njihov prenos v nacionalne zakonodaje ter skladnost nacionalnih izvedbenih ukrepov, ki jih uvedejo države članice, z zakonodajo.
An incorrect or incomplete transposition could affect the amount of VAT received and thus the amount payable in VAT-based own resources. 
Nepra­ vilen ali nepopoln prenos bi lahko vplival na prejeti znesek DDV in posledično na znesek, ki ga je treba vplačati na račun lastnih sredstev iz naslova DDV.
In 2010, three VAT directives came into effect: two concerning the ‘VAT package’ (16) and one relating to the common system of VAT to combat tax evasion for intra-Community transactions (17). 
Leta 2010 so začele veljati tri direktive o DDV: dve kot „paket sprememb DDV“ (16) in ena o skupnem sistemu davka na dodano vrednost zaradi boja proti davčnim goljufijam, povezanim s transakcijami znotraj Skup­ nosti (17).
2.25. For seven Member States, the Commission’s assessment of national implementing measures of the ‘VAT package’ was still ongoing at the end of 2010, 12 months after the directives entered into force. 
2.25 Komisijajekonecleta2010,torej12mesecevpo uveljavitvi direktiv, za sedem držav članic še vedno ocenjevala nacionalne izvedbene ukrepe za „paket sprememb DDV“.
By the same date, the Commission’s assessment procedure of the implementation of the VAT directive on combatting tax evasion had only started in respect of two Member States. 
Do istega datuma je Komisija za dve državi članici šele začela postopek ocenjevanja izvajanja direktive o DDV za boj proti davčnim goljufijam.
T H E C O M M I S S I O N ’ S R E P L I E S _____________ (16) Council Directive 2008/8/EC of 12 February 2008, amending Directive 2006/112/EC as regards the place of supply of services (OJ L 44, 20.2.2008, p. 
O D G O VO R I KO M I S I J E _____________ (16) Direktiva Sveta 2008/8/ES z dne 12. februarja 2008 o spremembi Direktive 2006/112/ES glede kraja opravljanja storitev (UL L 44, 20.2.2008, str.
11), and Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but estab­ lished in another Member State (OJ L 44, 20.2.2008, p. 
11) in Direktiva Sveta 2008/9/ES z dne 12. februarja 2008 o podrobnih pravilih za vračilo davka na dodano vrednost, opredeljenih v Direktivi 2006/112/ES, davčnim zavezancem, ki nimajo sedeža v državi članici vračila, ampak v drugi državi članici (UL L 44, 20.2.2008, str.
(17) Council Directive 2008/117/EC of 16 December 2008, amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community trans­ actions (OJ L 14, 20.1.2009, p. 
(17) Direktiva Sveta 2008/117/ES z dne 16. decembra 2008 o spre­ membi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost zaradi boja proti davčnim goljufijam, povezanim s transakcijami znotraj Skupnosti (UL L 14, 20.1.2009, str.
Concerning the VAT directive on combating tax evasion, the Commission launched infringement cases in March 2010 for nine Member States in order to be in the position to make a proper assessment. 
2.25 Kar zadeva direktivo o DDV o boju proti davčnim goljufijam, je Komisija marca 2010 začela postopke za ugotavljanje kršitev zoper devet držav članic, da bi lahko opravila ustrezno oceno.
In the course of 2009 and 2010 the Commission raised and discussed the problem of another two Member States in the ATFS (Anti Tax Fraud Strategy Group) and SCAC (Standing Committee on Administrative Cooperation). 
V letih 2009 in 2010 se je Komisija začela ukvarjati s še dvema problematičnima državama članicama in o njiju razpravljala v okviru strokovne skupine za strategijo boja proti davčnim goljufijam in stalnega odbora za upravno sodelovanje.
A full assessment will therefore be available by the end of 2011. 
Popolna ocena bo tako na razpolago do konca leta 2011.
EN 52 OfficialJournaloftheEuropeanUnion 10.11.2011 T H E C O U R T ’ S O B S E R VA T I O N S GNI-based own resources General and specific reservations 2.26. General reservations (18) existed at the end of 2010 on GNI data of EU-15 Member States for the period 2002 to 2006, and on EU-10 Member States for the period 2004 to 2006, pending the completion of the analysis of the updated or new GNI inventories (19). 
SL 52 UradnilistEvropskeunije 10.11.2011 U G O T O V I T V E S O D I Š Č A Lastna sredstva iz naslova BND Splošni in posebni pridržki 2.26 Obkonculeta2010soobstajalisplošnipridržki(18) za podatke o BND držav članic EU-15 za obdobje 2002 do 2006 in držav članic EU-10 za obdobje 2004 do 2006, ki bodo ostali, dokler ne bodo analizirani posodobljeni viri in metode ocenjevanja BND (19).
At the beginning of 2010, there were four (20) open specific GNP reservations (21) relating to the period 1995 to 2001. 
2.27 Na začetku leta 2010 so veljali še štirje (20) posebni pridržki za BNP (21), ki se nanašajo na obdobje od leta 1995 do leta 2001.
During 2010, the Commission did not lift any of these. 
Komisija v letu 2010 nobenega od njih ni umaknila.
As no additional specific reservations were set, the number of outstanding specific reservations at the year-end is unchanged. 
Ker niso bili dani nobeni dodatni posebni pridržki, je bilo število neodpravljenih posebnih pridržkov konec leta enako.
As set out in Eurostat guidelines, this direct verification approach is not normally expected to draw conclusions on all parts of GNI estimates. 
V skladu s smer­ nicami Eurostata se od tega pristopa neposrednega preverjanja običajno ne pričakuje zaključkov o vseh delih ocen BND.
Attheendof2010,Eurostathadnotpreparedany assessment reports on GNI data of Member States for the period 2002 onwards and could not therefore replace any general reservations (see paragraph 2.26) with specific reser­ vations concerning these years. _____________ (18) Article 10(7) of Regulation (EC, Euratom) No 1150/2000, as amended, states that, after 30 September of the fourth year following a given financial year, any changes to GNP/GNI shall no longer be taken into account, except on points notified within this time limit either by the Commission or by the Member State. 
2.29 Dokoncaleta2010niEurostatpripravilšenobenih ocenjevalnih poročil o podatkih držav članic o BND za obdobje od leta 2002 in zato nobenih splošnih pridržkov (glej odstavek 2.26) za ta leta ni bilo mogoče nadomestiti s posebnimi. _____________ (18) Člen 10(7) spremenjene Uredbe (ES, Euratom) št. 1150/2000 določa, da po 30. septembru četrtega leta po danem proračunskem letu sprememb BNP/BND ni več mogoče upoštevati, razen za točke, ki jih je v roku sporočila Komisija ali država članica.
These points are known as reservations. 
Te točke so znane kot pridržki.
A general reservation covers all the data of a Member State. 
Splošni pridržek se nanaša na vse podatke posamezne države članice.
All GNI data of Bulgaria and Romania are open in accordance with the four-year rule. 
V skladu s pravilom štirih let nobeni podatki o BND za Bolgarijo in Romunijo še niso dokončni.
(19) In accordance with Article 3 of the Council Regulation (EC, Euratom) No 1287/2003 (OJ L 181, 19.7.2003, p. 
(19) V skladu s členom 3 Uredbe Sveta (ES, Euratom) št. 1287/2003 (UL L 181, 19.7.2003, str.
1), Member States shall provide the Commission (Eurostat) with an inventory of the procedures and statistics used to calculate GNI and its components according to ESA 95. 
1) države članice Komisiji (Eurostatu) zagotovijo seznam postopkov in osnovnih statističnih podatkov, uporabljenih pri izračunu BND in njegovih sestavnih delov v skladu z ESR 95.
(20) These open reservations concern Greece (1) and the United Kingdom (3) and mainly relate to methodological and compilation aspects. 
(20) Ti neodpravljeni pridržki se nanašajo na Grčijo (1) in Združeno kraljestvo (3), predvsem na vidike metodologije in sestavljanja.
(21) A specific reservation covers discrete elements of GNI (GNP until 2001) such as gross value added of selected activities, total final consumption expenditure or gross operating surplus and mixed income. 
(21) Posebni pridržek se nanaša na posamezne dele BND (do leta 2001 BNP), kot so bruto dodana vrednost izbranih dejavnosti, skupni izdatki za končno potrošnjo ali bruto poslovni presežek in razno­ vrstni dohodek.
T H E C O M M I S S I O N ’ S R E P L I E S 2.27. 2.28. For the remaining two countries, direct verification was performed in April 2011 in Romania, and is planned at the end of 2011 in Bulgaria. 
O D G O VO R I KO M I S I J E 2.27 2.28 Kar zadeva preostali državi, je bilo neposredno preverjanje v Romuniji opravljeno aprila 2011, v Bolgariji pa je načrtovano za konec leta 2011.
The Commission conducts direct verification to supplement its verification of the countries' GNI Inventories based on the GNI Inventory Assessment Questionnaire (GIAQ). 
Komisija opravlja neposredno preverjanje kot dopol­ nilo preverjanju opisov metodologije za BND z uporabo vprašalnika GIAQ.
The Commission's conclusions are based on this complete verification approach. 
Ugotovitve Komisije temeljijo na tem celovitem pristopu k preverjanju.
The Commission considers that the number of components it had selected was appropriate for the purposes of direct verification, in accordance with the ‘Guidelines for direct verification’ approved by the GNI Committee. 
Po mnenju Komisije je bilo število sestavnih delov, ki jih je izbrala, primerno za namene neposrednega preverjanja v skladu s „Smernicami za neposredno preverjanje“, ki jih je odobril Odbor BND.
2.29. The Commission will present the assessment reports in 2011 so that the general reservations can be replaced with specific reservations where appropriate, with the possible exception of Bulgaria and Romania which transmitted their GNI inventories at end 2009 according to the timetable agreed in the GNI Committee. 
2.29 Komisija bo ocenjevalna poročila predložila leta 2011, tako da bo mogoče splošne pridržke, kadar bo ustrezno, nadomestiti s posebnimi, razen morebiti v zvezi z Bolgarijo in Romunijo, ki sta opis metodologije za BND poslali konec leta 2009 v skladu z roki, dogovorjenimi v Odboru BND.
The Commission is continuing its cooperation with the two countries that still have GNP reservations for the period 1995-2001 (1 for Greece and 3 for United Kingdom at end 2010) 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 (eden za Grčijo in trije za Združeno kraljestvo ob koncu leta 2010), da bi te lahko umaknili.
As a result of these efforts, one reservation for the United Kingdom was lifted in May 2011. 
Na podlagi teh prizadevanj je bil maja 2011 umaknjen eden od pridržkov za Združeno kraljestvo.
EN 10.11.2011 OfficialJournaloftheEuropeanUnion 53 T H E C O U R T ’ S O B S E R VA T I O N S 2.30. Supervisory and control systems in the National Stat­ istical Institutes (NSI) of Member States should help ensure the comparability, reliability and exhaustiveness of GNI data (22). 
SL 10.11.2011 UradnilistEvropskeunije 53 U G O T O V I T V E S O D I Š Č A 2.30 Nadzorniinkontrolnisisteminacionalnihstatističnih uradov držav članic bi morali prispevati k zagotavljanju primerljivosti, zanesljivosti in izčrpnosti podatkov o BND (22).
However, Eurostat has not yet completed its assessment of the supervisory and control systems in the NSI and has not yet adopted guidelines on the application of these systems for the compilation of National Accounts in Member States. 
Vendar Eurostat še ni končal svoje ocene nadzornih in kontrolnih sistemov v nacionalnih statističnih uradih in še ni sprejel smernic za uporabo teh sistemov pri sestavljanju nacio­ nalnih računov v državah članicah.
UK correction 2.31. InitscalculationoftheUKcorrectionforreference years from 2007 to 2009 the Commission did not include around 2 % of total payments of EU funds in the figure for total allocated expenditure, a basic element in the calculation of the correction. 
Popravek za Združeno kraljestvo 2.31 Komisija v svojem izračunu popravka za Združeno kraljestvo za referenčna leta 2007 do 2009 pri znesku skupnih dodeljenih odhodkov, ki je eden od temeljnih elementov za izračun popravka, ni upoštevala približno 2 % vseh plačil sred­ stev EU.
The Commission excluded these sums because information on where the expenditure was made was not available. 
Te zneske je izločila, ker niso bile na voljo informacije o tem, kje so odhodki nastali.
The Commission did not check whether this expenditure could have been allocated for the purposes of the calculation (see Annex 2.5, in particular its paragraphs 3 to 5 and 10 to 11). 
Komisija ni preverila, ali bi bili ti odhodki lahko dodeljeni za namene izračuna (glej Prilogo 2.5, zlasti odstavke 3 do 5 in 10 do 11).
TheCourtalsonotedthatinitsdefinitionof‘actual payments’ for calculating total allocated expenditure the Commission: (a) does not include expenditure financed by assigned revenue (earmarked expenditure) which increased significantly from 2007 to 2009, from 1 % to 5 % of total payments from the budget; (b) does not deduct from allocated expenditure amounts covered by recovery orders cashed, notably relating to Budget Title 6 ‘Contributions and refunds in connection with Community agreements and programmes’: receipts from this source varied between 3 % and 5 % of payments over the same period. 
2.32 Sodišče je prav tako ugotovilo, da Komisija v svoji opredelitvi „dejanskih plačil“ za izračun skupnih dodeljenih odhodkov: (a) ne upošteva odhodkov, financiranih z namenskimi prejemki (namenski odhodki), ki so se od leta 2007 do 2009 bistveno povečali, in sicer z 1 % na 5 % vseh plačil iz proračuna; (b) od dodeljenih odhodkov ne odšteje zneskov, ki jih pokri­ vajo plačani nalogi za izterjavo, zlasti v zvezi s proračun­ skim naslovom 6 „Prispevki in nadomestila v zvezi s spora­ zumi in programi Skupnosti“. Prejemki iz tega vira so znašali med 3 % in 5 % plačil v istem obdobju.
The consideration of the above-mentioned budgetary trans­ actions would allow the allocation of expenditure to respect the ‘substance over form’ principle (see Annex 2.5, in particular its paragraphs 3 to 5 and 10 to 11). 
Upoštevanje zgoraj navedenih proračunskih transakcij bi omogočilo, da bi bilo pri dodelitvi odhodkov upoštevano načelo „vsebina pred obliko“ (glej Prilogo 2.5, zlasti odstavke 3 do 5 in 10 do 11).
It is not possible to say in which direction they affect the result of the calculation. _____________ (22) See paragraph 2.28 of the 2009 Annual Report. 
Ni mogoče opredeliti, kako vplivajo na rezultat izračuna. _____________ (22) Glej odstavek 2.28 letnega poročila za leto 2009.
T H E C O M M I S S I O N ’ S R E P L I E S 2.30. The Commission considers that the approach it applies (desk checks of the GNI Questionnaires, the verification of GNI Inventories using the GIAQ supplemented by a direct verification) is appropriate for a final assessment of the Member States' GNI. 
O D G O VO R I KO M I S I J E 2.30 Komisija meni, da je njen pristop (dokumentacijski pregledi vprašalnikov o BND, preverjanje opisov metodologije za BND z uporabo vprašalnika GIAQ, dopolnjenega z neposrednim preverja­ njem) ustrezen za končno oceno BND držav članic.
The Commission considers that the reliability of national accounts depends primarily on the specific statistical sources and methods used and has based its approach to GNI validation on their verification and improvement. 
Komisija meni, da je zanesljivost nacionalnih računov odvisna predvsem od posa­ meznih uporabljenih statističnih virov in metod, njen pristop pri potrjevanju BND pa temelji na preverjanju in izboljševanju teh stati­ stičnih virov in metod.
In this context, the supervisory and control systems (SCS) in the national statistical institutes of Member States are of an organisational nature and give no specific indication of the reliability of the accounts, even though SCS help mitigate the risks of errors in national accounts. 
Nadzorni in kontrolni sistemi v nacionalnih statističnih uradih držav članic so v tem okviru organizacijske narave ter ne kažejo na določeno stopnjo zanesljivosti računov, čeprav nadzorni in kontrolni sistemi prispevajo k zmanjševanju tveganja napak v nacionalnih računih.
The Commission has already taken account of the Court's observations, and has pursued its efforts to develop guidelines on SCS with a further discussion on the issue by the GNI Committee meeting on 27 October 2010. 2.31. 
Komisija je opažanja Sodišča že upošte­ vala ter si še naprej prizadevala za razvoj smernic za nadzorne in kontrolne sisteme z nadaljevanjem razprave o tem vprašanju na zasedanju Odbora BND 27. oktobra 2010.
Attempts to reach 100 % accuracy would be cumbersome in terms of resource effectiveness as it would require manual case-by-case scrutiny of thousands of transactions. 
2.31 Prizadevanja za 100-odstotno natančnost bi bila neupravi­ čena z vidika učinkovite uporabe sredstev, saj bi bilo potrebno ročno preverjanje na tisoče transakcij, in sicer pri vsaki transakciji posebej.
2.32. (a) External assigned revenue (normally around one third of the total) should not be included. 
2.32 (a) Zunanji namenski prejemki (običajno približno tretjina vseh namenskih prejemkov) se ne smejo upoštevati.
The Commission notes that in 2010 the percentage of expenditure financed by assigned revenue returned to its 2007 level. (b) Ideally these fund sources should be deducted from the expen­ diture allocated to the beneficiary country but this information is not available other than manually plus there will always be a risk of double-counting. 
Komisija opozarja, da se je leta 2010 odstotek odhodkov, financiranih z namenskimi prejemki, vrnil na raven iz leta 2007. (b) V idealnih razmerah bi se ti viri sredstev odšteli od odhodkov, dodeljenih državam upravičenkam, vendar je mogoče informacije o tem pridobiti samo ročno, poleg tega pa vedno obstaja tveganje dvojnega štetja.
As already remarked there are thousands of such transactions and the process would be very resource-intensive. But only at a cost the Commission finds unjustifiable. 
Kot je bilo že navedeno, je takih transakcij na tisoče in za ustrezen postopek bi bilo potrebnih izredno veliko virov. To bi bilo mogoče samo s stroški, ki jih po mnenju Komisije ni mogoče upravičiti.