natgillin/translations-raw huggingface dataset:
a) je odobritev izdatkov dosegel z namerno prevaro, grožnjo ali podkupovanjem,
a) he has obtained authorisation of expenditure through deliberate deception, threat or bribery;
b) je odobritev izdatkov dosegel z zagotavljanjem informacij, ki so bile v pomembnih ozirih nepravilne ali nepopolne, in
b) the authorisation of expenditure has been obtained by supplying information which in essential respects was incorrect or incomplete;and
c) je upravičenec poznal nezakonitost ukrepov, na katerih temelji odobritev, ali je ni poznal zaradi velike malomarnosti;
c) the beneficiary was aware of the illegal nature of the measures on which the authorisation was based or was unaware thereof owing to gross negligence;
8. meni, da se morata v pravilih za izvajanje in sektorski zakonodaji upoštevati načeli univerzalnosti in preglednosti proračuna, kot sta predvideni v Pogodbi in sedanji finančni uredbi;
Considers that the principles of budget universality and accuracy, as embodied in the Treaty and the Financial Regulation, must be respected by the implementing rules and the sectoral legislation;
11. ugotavlja, da se premalo uporablja možnost, ki predvideva odobritev dodatnega časa za plačilo ob zagotovitvi jamstva in plačilu zamudnih obresti v skladu s členom 85 pravil za izvajanje finančne uredbe, da bi se izterjal vsaj del dolgovanega zneska;
Notes that too little use is made of the possibility of granting the debtor additional time for payment against the lodging of a guarantee and payment of default interest pursuant to Article 85 of the implementing rules in respect of the Financial Regulation with a view to recovering at least a part of the sum owed;
13. meni, da je pomembno opozoriti na to, da mora odredbodajalec nemudoma obvestiti OLAF, če ugotovi, da izdatki niso skladni s pogodbami o financiranju ali da je bila odobritev dosežena s prevaro, grožnjo ali podkupovanjem;
Considers it important to point out that the authorising officer should inform OLAF immediately if he establishes that the expenditure is not consistent with the contract or that authorisation was obtained by deceit, threat or bribery;
a) je izterjani znesek manjši od 0,1 % ocenjene vrednosti goljufije,
a) the sum recovered is less than 0,1% of the estimated amount of the fraud;
b) po ukrepih italijanskih organov, ki so omogočili razkritje kriminalne mreže, predajo sodišču desetin krivcev, zaseg na stotine ton ponarejenih proizvodov in zbiranje dokazov o tihotapljenju več deset tisoč ton masla s primesmi, poslanega v druge države EU, skoraj ni bilo nadaljnjih ukrepov, sodelovanje na evropski ravni pa je bilo posebej šibko ali pa ga sploh ni bilo,
b) the action of the Italian authorities, thanks to which it was possible to dismantle the criminal network, bring dozens of perpetrators to justice, confiscate hundreds of tonnes of adulterated products and collect proofs of trafficking in tens of thousands of tonnes of adulterated butter sent to other Member States, has had almost no follow-up, and the level of EU cooperation has been particularly disappointing, if not non-existent;
c) postopki posameznih držav članic so različni in nezdružljivi, trgovanje s ponarejenimi snovmi je lahko v eni državi članici hudodelstvo, v drugi pa administrativni problem, zato pa je učinek naloga za izterjavo desetkrat manjši od pričakovanega,
c) the Member States have different and mutually incompatible procedures, and the very fact that trafficking in adulterated substances is a crime in one Member State and a purely administrative problem in another has meant that the sum recovered has been a mere one-tenth of that expected;
d) javno zdravje je bilo zanemarjeno, doslej ni nihče analiziral morebitne prisotnosti v maslu snovi, prepovedanih v živilskih proizvodih po bolezni norih krav;
d) public health has been neglected, with no-one to date having analysed the possible contamination of the butter by the use of substances prohibited for food products in the wake of the BSE crisis;
16. opozarja, da se postopek izterjave terjatev po pravni poti ali z nalogom za izvršbo v skladu s členom 256 Pogodbe ES doslej ni uporabljal, razen izjemoma, predvsem za izterjavo denarnih kazni, določenih na področju prava konkurence; se seznani z namenom Komisije v skladu s finančno uredbo, da razširi obseg postopka v prihodnosti;
Recalls that the procedure for recovery of sums owed by legal means by an enforcement order, which may be obtained under Article 256 of the EC Treaty, has thus far been used only in exceptional circumstances, essentially for the recovery of fines imposed in competition cases; notes the Commission’s intention, pursuant to the Financial Regulation, to widen the scope of the procedure in future;
18. v zvezi z oblikami izvršbe meni, da mora biti obveščanje med Komisijo in državami članicami poenostavljeno ter je primerno, da se vzpostavijo bolj neposredni odnosi med službami Komisije in pristojnimi nacionalnimi službami;
Considers, with regard to enforcement orders, that communications between the Commission and the Member States would have to be simplified and that closer links need to be established between the Commission's services and those responsible in the Member States;
Reforma OLAF
Reform of OLAF
20. meni tudi, da je potrebno raziskati možnost boljšega sodelovanja z Eurojustom in Europolom za učinkovitejšo zaščito finančnih interesov Unije ter da bi se lahko vrednotile možnosti doseganja popolne upravne neodvisnosti službe od Komisije in drugih institucij;
Believes, furthermore, that the possibility of closer cooperation with Eurojust and Europol needs to be explored in order to strengthen the real protection of the Union’s financial interests, as well as an evaluation of the possibility of OLAF’s full administrative independence from the Commission and the other institutions;
22. ugotavlja, da kljub sprejetim ukrepom vprašanje pojasnitve pravil o začetku in zaključku preiskav OLAF kot tudi vprašanje razširitve pravil predpostavljata druge pobude zakonodajnega organa, ki bi morale upoštevati okrepitev povezave med Parlamentom in OLAF;
Notes that, despite the measures already decided, the issue of the clarification of the rules on opening and closing OLAF inquiries, as well as on their extension, will require further legislative initiatives, which should also involve strengthening the link between the Parliament and OLAF;
27. ugotavlja, da je analiza posameznih nezakonitih praks pokazala nujno potrebo po okrepitvi sodelovanja med nacionalnimi carinami, veterinarskimi službami in organi EU, kot je OLAF;
Stresses that the various illegal practices analysed reveal the urgent need for closer cooperation between the national customs authorities, the veterinary services and EU authorities such as OLAF;
29. opozarja, da goljufija v primeru afere z maslom s primesmi ni bila zdravstvene narave, ampak je zadevala sestavo spornih proizvodov, ki sodijo v sektor, ki prejema visoke zneske subvencij Skupnosti;
Recalls that in the adulterated butter case the initial fraud concerned not a health matter but the composition of the incriminated products, which were from a sector receiving large amounts in Community subsidies;
33. meni, ker ima goljufija lahko v danem trenutku posledice za zdravje, da morajo biti pristojne zdravstvene službe o njej obveščene ter da imajo v okviru postopka dostop do vzorcev ter da mora biti trajanje hranjenja slednjih bistveno daljše;
Considers that, where a fraud could at a given moment have health repercussions, the health services responsible should be informed and have access, in the context of a properly conducted procedure, to samples, and that such samples should be kept for a considerably longer period;
Preiskava OLAF in nacionalni postopki
OLAF inquiries and national procedures
36. obžaluje, da se v določenih državah nepravilnosti ali goljufije priznavajo le za zneske, ki se dokažejo posamično, to je po segmentih, če pa teh ni, se subjekt uradno obravnava kot nedolžen;
Deplores the fact that in some Member States irregularities and frauds are admitted only in respect of individually proven sums, that is, lot by lot, and that where no lot is present the operator is automatically deemed innocent;
Sporočanje in evidentiranje nepravilnosti in goljufij
Notification and recording of irregularities and recoveries
39. meni, da mora Komisija zagotoviti, da enaka načela neodvisnosti postopka plačilnega naloga, opravljanja revizije ter potrjevanja, ki se zahtevajo za izdatke Skupnosti v neposrednem upravljanju, veljajo za izdatke Skupnosti, ki so predmet deljene odgovornosti;
Considers that the Commission must ensure that the principle of independence regarding the activities of authorisation, auditing and certification required for directly managed Community expenditure is also followed for Community expenditure subject to shared responsibility;
UL L 158, 8.7.1995, str.
OJ L 158, 8.7.1995, p.
6. za področje jamstvenega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada ter tudi vzpostavitev neodvisnih organov v smislu člena 38(1)(f) uredbe (ES) št. 1260/1999
6. for the European Agricultural Guidance and Guarantee Fund, Guarantee Section (EAGGF-G) and the setting-up of independent bodies within the meaning of Article 38(1)(f), of Regulation (EC) No 1260/1999
1. v povezavi s členom 15 uredbe (ES) št. 438/2001
1. in conjunction with Article 15 of Regulation (EC) No 438/2001
UL L 63, 3.3.2001, str.
OJ L 63, 3.3.2001, p.
21. ; ti organi tudi delujejo kot neodvisni organi v smislu členov 4 in 10 uredbe št. 438/2001;
21. ; notes that these bodies are also active as independent bodies within the meaning of Articles 4 and 10 of the above mentioned Regulation No 438/2001;
Evropski javni tožilec
The European Public Prosecutor
45. ugotavlja, da je treba projekt evropskega javnega tožilca obravnavati kot dolgoročen projekt in da mora za doseganje kratkoročnega izboljšanja biti ključni del načrtovanja koordinacija javnih tožilstev držav članic, da se doseže dodana vrednost pri razbremenitvi dela OLAF in pri zaščiti finančnih interesov Skupnosti;
Notes that the project to establish a European Public Prosecutor must be regarded more as a long-term undertaking, and that, in order to achieve an improvement in the short term, coordination between Member States' public prosecutors must be central to plans to create added value, reducing OLAF's workload and protecting the financial interests of the Community; ;
I - Dejavnost Komisije pri izterjavi
I - The Commission’s action in the area of recovery
Izdatki Unije na prebivalca so se v zadnjih desetih letih znatno povečali, ker med nalogami, zaupanimi Komisiji, nekatere pogosto vključujejo upravljanje sredstev.
The EU’s expenditure per inhabitant at constant prices have increased considerably over the last ten years, while when tasks are conferred on the Commission they often involve the management of funds.
To vključuje zlasti izterjavo terjatev Skupnosti ali držav članic v primeru deljenega upravljanja sredstev Skupnosti zaradi predplačil in napak, formalnih ali konkretnih nepravilnosti ter bolj poredko tudi zaradi goljufij.
One important area of such management is the recovery of sums owed to the Community or the Member States, in cases of shared management of Community funds, for reasons relating to the regularisation of advance payments or in the wake of errors, formal or substantial irregularities or - more rarely - fraud.
Terjatve so 30. junija 2002 znašale malo več kot 3,5 milijarde evrov in so nastale zaradi izdatkov za kmetijstvo, plačil v strukturne sklade ter za razno.
Sums owed of this nature accounted, as at 30 June 2002, for a total of just over EUR 3.5 bn, relating to agricultural expenditure, Structural Fund payments and a number of other headings.
Do istega datuma je neporavnani dolg znašal 2,3 milijarde evrov za EKUJS (jamstveni del), 387 milijonov za strukturne sklade in 337 milijonov evrov za neposredno upravljanje.
At the same date, the amounts outstanding were in the region of EUR 2.3 bn for the EAGGF (Guarantee), 387 m for the Structural Funds, and 337 m in areas under direct management.
Večina terjatev se torej nanaša na deljeno upravljanje , kateremu je v poročilu posvečena pozornost.
The bulk of the sums owed thus concern shared management , and it is on this dimension that the present report will concentrate.
Prav tako je potrebno pojasniti opredelitve in osnovni koncept, ker niso dovolj jasni, čeprav so potrebne trdne teoretične opredelitve.
It is also necessary to clarify our definitions and basic concepts, which are all too often lacking in clarity despite the importance of having sound theoretical definitions.
Opozarjamo, da po ugotovitvah Komisije izterjave vseh terjatev na splošno dosegajo 80 do 90 % dolgovanega zneska.
According to the Commission, the recovery of sums owing to the Community generally has a success rate of 80-90% .
Vendar je to zapleteno vprašanje in lahko vodi v nerazumevanje, ker ima pojem "izterjava", ki se uporablja v računovodstvu, štiri pomene:
The issue is, however, complex and can give rise to misunderstandings, given that the term ‘recovery’, in its accounting sense, can have four different senses, i.e.:
- izterjava neupravičeno nakazanih zneskov, ki so jih plačale države članice kmetijskim organizacijam ali organom, ki so sodelovali pri strukturnih ukrepih, zaradi napak, storjenih iz malomarnosti ali včasih namernih,
- recovery of sums unduly paid by the Member States to agricultural organisations or bodies participating in structural actions, in the wake of diverse errors arising from negligence or, occasionally, deliberate in nature;
- izterjava denarnih kazni, ki jih je Komisija naložila organizacijam ali državam članicam;
- recovery of fines imposed by the Commission on organisations or Member States;
- izterjava lastnih sredstev od držav članic v okviru običajnega postopka izterjave dolgovanega zneska;
- recovery of own resources from the Member States, under the normal procedure for recovery of sums due;
- izterjava zneskov od prejemnikov financiranja Skupnosti zaradi nespoštovanja pogodbe ali sporazuma o subvencioniranju.
- recovery of sums from beneficiaries of Community funding where the contract or subsidy agreement has not been respected.
Bela knjiga Komisije o upravni reformi se je spopadla z vprašanjem izterjav v okviru svoje dejavnosti v letu 1996 o "učinkovitejšem upravljanju neupravičeno prejetih sredstev".
The white paper on the administrative reform of the Commission tackled the subject of recovery via its Action 96 concerning ‘better management of unduly paid funds’.
Komisija v svojem sporočilu decembra 2002 ((KOM (2002) 671) odgovarja Svetu in Računskemu sodišču glede zahtev Parlamenta, naj zagotovi podrobne informacije o opravljenem napredku dejavnosti v letu 1996 v zvezi z belo knjigo o reformi "učinkovitejše upravljanje neupravičeno prejetih sredstev".
In its communication of December 2002, COM(2002)671, the Commission replied to the requests of Parliament, the Council and the Court of Auditors for detailed information on the progress made regarding Action 96 of the white paper on reform concerning ‘better management of unduly paid funds’.
To besedilo kaže pregled doseženega napredka od leta 2000 na področju izterjav zneskov, plačanih v okviru neposrednega in deljenega upravljanja izdatkov Skupnosti, ki jih je potrebno izterjati zaradi poravnave predplačil, napak, nepravilnosti in v nekaterih primerih zaradi goljufij.
This document presented a progress report on the state of affairs since 2000 regarding the recovery of funds paid in the framework of both direct and shared management of Community expenditure and needing to be recovered in the context of the regularisation of advance payments or in the wake of errors, irregularities, or, in some cases, fraud.
Računsko sodišče v svojem posebnem poročilu št. 3/2004 o izterjavi neupravičenih plačil v okviru skupne kmetijske politike ugotavlja, da je od leta 1971 celotni ugotovljeni znesek neupravičenih plačil narasel na 3,1 milijarde evrov, od katerih je 75 % še vedno "nerešenih".
In its special report No 3/2004, concerning the recovery of irregular payments under the common agricultural policy, the Court of Auditors stated that since 1971 the total of irregular payments notified stood at EUR 3.1 bn, of which 75% was still ‘pending’.
Poročilo Sodišča je bilo deležno velike kritike zaradi stanja terjatev ob opozarjanju zlasti na "nezadostno kakovost in neusklajenost informacij o neupravičenih plačilih", "nizko stopnjo izterjave", "odsotnost jasnih načel v odločbah Komisije", "slabo kakovost informacij, ki so jih zagotovile države članice", "pomembne napake pri evidentiranih podatkih" in tudi na slabo pojasnitev pristojnosti v Komisiji.
This report of the Court of Auditors was highly critical over the situation as regards recovery, pinpointing, in particular, the ‘incomplete and inconstant’ quality of information about irregular payments, the ‘low rate of recovery’, the lack of any clear principles to underpin the Commission’s decisions, the ‘poor quality of information provided by Member States’, ‘significant errors in the data recorded’, and, finally, the failure to clearly delimit responsibilities within the Commission.
II - Računovodstvo in finančna uredba
II - Accounting and the Financial Regulation
Splošno gledano, nova metoda računovodstva , ki se uporablja od sredine januarja 2005, predvideva precej večjo preglednost in zagotavlja knjiženje transakcij v trenutku njihove izvedbe, ob nastanku finančne transakcije – "računovodenje na podlagi nastanka poslovnih dogodkov" (in ne ob knjiženju prejemkov, kot v preteklosti); omogočiti bi morala vpogled, ali je potrebno izterjati več zneskov in kako se uporabljajo sredstva med trenutkom pravne obveznosti in obveznosti plačila.
In general terms, the new accounting method in use since mid-January 2005 is intended to achieve greater transparency and to ensure that transactions are recorded as soon as they take place, that is, at the exact moment of the financial action (‘accrual accounting’), and not as in the past, where what was recorded was what was received; this should make it possible to determine whether there are more sums to be recovered and how the funds are used between the moment of legal commitment and that of payment.
Upravičeno bi se bilo vprašati, kako bi bolje sistematično nadzirali poslovni dogodek; ker je ta predhoden, se zastavlja vprašanje o večji odgovornosti Komisije.
It also appears legitimate to ask by what means it is possible to ensure the more systematic control of financial actions; if one is to act in advance, the issue of the Commission’s increased responsibility arises.
Po enem letu uporabe nove oblike računovodstva se je treba vprašati, če je potrebno izboljšati pravila, ki ga urejajo.
Furthermore, now that this new accounting method has been in place for a year, we need to ask whether the rules governing it need to be improved.
Poročevalec želi poudariti dejstvo, da se nejasnosti glede zneskov in odgovornosti za terjatve pojavljajo že na ravni uredbe o pravilih za izvajanje finančne uredbe pri dveh pomembnih točkah.
Your rapporteur wishes to stress that the lack of clarity as regards amounts and responsibilities in respect of sums owed starts out from, precisely, the level of the regulation laying down the implementing rules for the Financial Regulation, in respect of two key points.
Člen 2 finančne uredbe določa, da:
Article 2 of the Financial Regulation states:
"Vsaka določba o izvrševanju prihodkov in odhodkov proračuna, ki jo vsebuje drugi zakonodajni akt, mora biti v skladu s proračunskimi načeli iz naslova II."
‘Any provision concerning the implementation of the revenue and expenditure of the budget, contained in another legislative act, must comply with the budgetary principles set out in Title II’.
Člen 5(1) (v poglavju 1 "Načelo enotnosti in točnosti proračuna") pa določa, da:
Further, Article 5(1) (in Chapter 1, ‘Principles of unity and of budget accuracy’) states:
"se ne sme noben prihodek pobrati in noben odhodek izvršiti, če ni evidentiran na postavki v proračunu."
‘No revenue shall be collected and no expenditure effected unless booked to a line in the budget’.
Podrobna pravila člena 5 pa določajo ravno nasprotno temu, kar je navedeno v členih 2 in 5, in sicer:
However, the implementing rules for Article 5 state exactly the contrary of what is affirmed in Articles 2 and 5:
"Vnaprejšnje financiranje v smislu člena 105 ostane last Skupnosti, razen če temeljni akt v smislu člena 49(1) Finančne uredbe določa drugače".
‘Pre-financing within the meaning of Article 105 shall remain the property of the Communities, unless the basic act, within the meaning of Article 49(1) of the Financial Regulation, provides otherwise.’
Člen 81 finančne uredbe odraža dvoumnost finančne uredbe glede vprašanja premoženja - kar je očitno osrednje vprašanje v računovodskem sistemu, ki temelji na "računovodenju na podlagi poslovnih dogodkov" in priznava "vnaprejšnje financiranje", "vmesna plačila" in "plačilo razlike"; vendar pri tem ne pojasni premoženjskega stanja raznih računovodskih gibanj ter prenese vprašanje na računovodenje kot takšno (odstavek 2).
Article 81 of the Financial Regulation epitomises the Regulation’s ambiguity as regards property - a question which is obviously central to an accounting system which is based on ‘accrual accounting’ and recognises the existence of ‘pre-financing’, ‘interim payments’ and ‘payment of the balance’, but without clarifying the property situation of those various accounting movements and referring the issue back to the accounts as such (paragraph 2).
Iz tega izhaja, da ob koncu leta velika večina odhodkov proračuna Skupnosti ni jasno opredeljena kot del aktive Skupnosti in, kar je še huje, - končna odločitev o tem vprašanju je odvisna od sektorskih "temeljnih aktov".
It follows that the great majority of expenditure of expenditure under the Community budget is not clearly defined as being a part or otherwise of the Community’s end-of-year assets, and that - an even more serious problem - the final decision on the matter is taken by reference to certain sectoral ‘basic acts’.
Dejansko se določbe pravil za izvajanje, ki prenašajo pooblastila na temeljne akte, ne upoštevajo in vprašanje proračunske opredelitve sredstev Skupnosti bodo sedaj urejale uredbe Komisije.
The reality is that the provisions of the implementing rules which confer their powers on the basic acts are ignored, and the question of the definition in terms of accrual of Community funds will now be governed by Commission regulations.
Lahko si je predstavljati posledice premajhne jasnosti glede temeljnih konceptov sistema "računovodenja na podlagi poslovnih dogodkov".
One may easily imagine the impact of this lack of clarity on the fundamental concepts of a system of ‘accrual accounting’.
Vprašanje, ali se lahko zaračunavajo obresti za "vnaprejšnje financiranje" in "vmesna plačila", je postalo vprašanje brez jasnega, splošnega in objektivnega odgovora; enako je tudi s stanjem terjatev, ki izhajajo iz neustrezne uporabe vseh vrst plačil.
The question of whether interest should be applied to ‘pre-financing’ and ‘interim payments’ thus ceases to have a clear, universal or objective answer, and the same happens to the status of sums owed arising from incorrect use of each payment type.
Finančna uredba v členu 72 (ista vsebina se ponovi v členu 78(3)(f) pravil za izvajanje) določa, da se v primeru, ko dolžnik ne povrne dolga prostovoljno, izterjava terjatve lahko doseže po pravni poti ali z nalogom za izvršbo v skladu s členom 256 Pogodbe ES, kar je sicer zelo zamuden postopek.
The Financial Regulation stipulates, albeit in the context of a somewhat cumbersome procedure, in its Article 72 (the same point is made in Article 78(3)(f) of the implementing rules), that the recovery of sums owed may , in the absence of voluntary reimbursement by the debtor, be secured by judicial means or via an enforcement order obtained pursuant to Article 256 of the EC Treaty.
Sklepi Sveta ali Komisije, ki nalagajo denarno obveznost osebam, so izvršilni naslov; to ne velja za države.
‘Decisions of the Council or of the Commission which impose a pecuniary obligation on persons other than States, shall be enforceable.