natgillin/translations-raw huggingface dataset:
Zaenkrat še ne vem, kakšne so trenutne ali pretekle dejavnosti Sodišča v zvezi s predstavitvijo poročil, in bi težko predlagal, kako jih izboljšati.
I do not claim at this moment to be informed on all aspects of the Court's present and past activity in relation to the presentation of its reports, and it is therefore hard for me to suggest how it could be improved.
Sklep št. 92/2004 (členi 69, 70 in 71) vsebuje kar nekaj smernic o tem, ki bi se lahko izkazale za koristne.
Decision 92/2004 (Articles 69, 70 and 71) establishes a number of guidelines in this connection which could prove useful.
S tem mislim na obveščanje ustreznih območnih ravni (regije, občine) o ugotovitvah Sodišča glede nadzora in upravljanja prejetih sredstev, naj gre za sofinanciranje ali ne.
Here, one could consider providing information at the appropriate territorial level (regions, municipalities) on the results of the Court's audits and its findings on the management of the sums concerned, cofinanced or otherwise.
To vprašanje, ki se ne nanaša izključno na proračunski nadzor, zahteva premislek.
I feel that this question, which does not concern budgetary control alone, raises an initial consideration.
“Kultura dobrega finančnega poslovodenja” je po mojem mnenju nasprotje finančne samovoljnosti.
The idea of a financial management culture presupposes, as I see it, the absence of financial arbitrariness.
Za poslovodenje morata biti izpolnjena vsaj dva pogoja: pravna varnost pri upravljanju ter predhodno in poznejše poznavanje te dejavnosti.
Management calls for at least two criteria: legal certainty in the moment of administration, and prior and subsequent awareness of actions performed.
Pravilno in dobro finančno poslovodenje torej brezpogojno zahteva demokratični politični sistem, kjer so moči porazdeljene in kjer so pravice in dolžnosti državljanov jasne.
It follows that, for there to be sound and proper financial management, there has also to be, as a sine qua non , a democratic political system based on the separation of powers and backed up by a declaration of the rights and duties of the citizen.
Problem pri upravljanju lastnih sredstev Unije je, da to počnejo uprave držav članic (DDV, carine) in da včasih od davkoplačevalcev ne izterjajo vsega denarja, morda zato, ker imajo ti finančne težave ali ker so zneski zelo majhni oziroma bi bili stroški izterjave in tveganje preveliki.
Concerning the financial management of the Union's own resources, one problem is that this is carried out by the administrations of the Member States (VAT, customs duties), who may fail to collect certain sums because a taxpayer is going through financial difficulties or because the amounts involved are minimal or do not compensate the risks and costs of collection by the authorities.
Sodišče bi moralo nadzirati izvajanje davčnih postopkov, ki zadevajo izterjavo sredstev Unije.
The Court needs to monitor the application of the tax procedures relating to the collection of those resources in which the Union participates.
Poročila Računskega sodišča, temelječa na oceni poslovodenja v skladu z načeli gospodarnosti (čim manjša poraba sredstev) in učinkovitosti (uspešnost pri doseganju načrtovanih ciljev, brez upoštevanja gospodarnosti pri sredstvih, dodeljevanje sredstev na tak način, da se zmanjšajo stroški in povečajo koristi), bi morala na koncu posredovati povratne informacije za odločanje v prihodnosti.
At the end of the process, the Court of Auditors' reports should serve to provide feedback for future decisions, on the basis of the evaluation of management according to the principles of economy (use of the smallest amount of resources), effectiveness (extent to which the objectives proposed have been achieved within the limits of the plan, without considering the economy of the means used to achieve them), and efficiency (whether the resources have been allocated so as to minimise costs and maximise benefits).
Računsko sodišče mora ostati povsem neodvisno od vseh drugih institucij in organov.
The Court must strive at all times to maintain its total independence from all other institutions and bodies.
Ta neodvisnost je docela združljiva z njegovo vlogo podpore Parlamentu in Svetu (odstavek 4 člena 248 (4) Pogodbe ES), saj ni sama sebi namen.
This independence is compatible with its instrumental position vis-à-vis Parliament and the Council (Article 248(4), fourth paragraph of the EC Treaty), since it is not an end in itself.
Ravnotežje proračunskih pristojnosti v Uniji zahteva, da morata instituciji, odgovorni za sprejemanje proračuna, potrditi tudi njegovo izvrševanje.
The equilibrium of the Union's budgetary powers means that the institutions competent to adopt the budget must also be those competent for the final approval of its execution.
Če potrditev proračuna pomeni tudi potrditev predvidenih proračunskih prihodkov v obdobju izvrševanja in pooblastilo Komisiji, da porabi določene zneske za predvidene namene, je z demokratičnega stališča povsem jasno, da morata prav instituciji, ki sta vse omenjeno potrdili, na koncu odobriti tudi izvrševanje proračuna, torej kako je Komisija proračunska sredstva porabila (člen 276 (1) Pogodbe ES).
If adoption of the budget implies adoption of the forecasts of income for the period concerned and approval of authorisation for the Commission to spend certain sums for the purposes proposed, it follows democratically that it should be the authorising institutions that finally approve the use made of them by the Commission, in other words the execution of the budget (Article 276(1) of the EC Treaty).
Svoje dolžnosti v zvezi s tem, če bom seveda imenovan za sodnika Računskega sodišča, bom opravljal v skladu s strokovnimi merili in v sodelovanju z drugimi člani Sodišča (člena 1 in 23 notranjega pravilnika Sodišča iz leta 2004 ter dodatne določbe Sklepa št. 92/2004).
The duties which I would perform in this connection should I be appointed to the Court would be carried out in accordance with professional criteria and on a collegiate basis together with the other members of the Court (Articles 1 and 23 of the Court's internal rules, 2004; additional provisions of Decision 92/2004).
Te dolžnosti bodo v skladu z organizacijo dela Sodišča, ki ga usmerja njegov predsednik, osredotočene na dva bistvena instrumenta: letno poročilo ter posebna poročila, mnenja in pripombe (člen 248 (1), (2) in (4) Pogodbe ES).
These duties would, in line with the organisation of the Court's work determined by its President, concern the two key instruments: the annual report and the special reports, opinions and remarks (Article 248 (1), (2 ) and (4) of the EC Treaty).
Očitno je, da bo omenjeno sodelovanje s Parlamentom in Svetom potekalo predvsem prek Odbora za proračunski nadzor, ki mu je mogoče predložiti poročila (člen 66, Sklep št. 92/2004).
It is obvious that this assistance to Parliament and the Council should operate in the first place through the Committee on Budgetary Control, to which the reports may be submitted (Article 66, Decision 92/2004).
Računsko sodišče bi moralo zelo natančno pretehtati in upoštevati razloge in interese Parlamenta, kadar od Sodišča zahteva poročila.
It is essential to take due account of the motives and interests underlying Parliament's requests for reports made to the Court, and here the Court needs to be attentive.
Sodelovanje med institucijama je namreč temelj zanesljivega zunanjega nadzora, ki Komisijo razreši politične odgovornosti.
The two institutions' cooperation forms the basis for a reliable external control permitting approval of the Commission's exercise of its political responsibilities.
Zato bom te zahteve pozorno in preudarno preučil ter preveril, ali so v skladu s splošnimi interesi Unije in ali so jih vložili parlamentarni organi (po možnosti prek Odbora za proračunski nadzor).
I shall therefore examine those requests closely and carefully, on the basis that they should correspond to the Union's general interest and should be promoted by parliamentary bodies (preferably going through the Committee on Budgetary Control).
Končna odločitev o pripravi zahtevanega poročila pa je povsem v pristojnosti Sodišča.
At all events, the final decision on whether to draw up a report is the Court's own.
Kakšna bi lahko bila dodana vrednost te revizije?
What could be the added value of such a change, if any?
Finančna uredba je nujna zakonska podlaga za delovanje Unije, ker vsebuje pravila za pripravo in izvrševanje proračuna ter predložitev in revizijo računovodskih izkazov.
The Financial Regulation is an essential text for the work of the Union, since it contains the rules for the determination and execution of the budget and for the presentation and auditing of the accounts.
Ker nisem član nobene od institucij Evropske unije in nimam tovrstnih izkušenj, je treba moja stališča o tem področju razumeti kot osebno mnenje ali teoretični približek, ki morda sploh ne ustreza resničnemu stanju v EU.
As I am not a member of any of the Union institutions and have no experience of them, my opinions on this point should be taken as being purely intuitive - approximations, perhaps of a theoretical nature, which might not reflect the real state of things in the Union.
Cilji predlaganih sprememb finančne uredbe so poenostavitev pravil za javna naročila in podeljevanje subvencij, racionalizacija in večja jasnost pravil za poslovodenje ter povečanje učinkovitosti in preglednosti delovanja uredbe.
The proposed changes to the Financial Regulation are aimed at: simplifying the rules on tendering and the granting of subsidies; clarifying and rationalising the rules on management methods; and improving its effectiveness and transparency.
Te cilje je mogoče uresničiti z različnimi ukrepi, med drugim s skrajšanjem administrativnih postopkov pri podeljevanju subvencij, poenostavijo finančnega poslovodenja z uvedbo pavšalnih zneskov subvencij oziroma nadomestilom potrebne dokumentacije z izjavami.
These aims could be reflected in, for example, reduction of red tape for the granting of subsidies, or simplification of the financial management procedures by introducing flat-rate arrangements or replacing documentary evidence with declarations on oath.
Našteti ukrepi naj bi prinesli koristi (oziroma “dodano vrednost”, omenjeno v vprašanju) na dveh področjih: državljani upravičenci bi se spopadali z manjšimi birokratskimi ovirami, organi Skupnosti pa bi bili prilagodljivejši in učinkovitejši pri izvrševanju proračuna in doseganju zastavljenih političnih ciljev.
It is said that these measures will have two positive effects (the 'added value' mentioned in the question): for the beneficiary citizens, there will immediately be less red tape; and for the Community's management bodies, there will be greater flexibility and effectiveness in budgetary execution and the achievement of the political goals proposed.
Če se bo pri pripravi nove uredbe upoštevalo načelo, da pravila ne smejo zahtevati pretiranega organizacijskega napora ter da mora biti njihov namen jasno opredeljen in omejen (gl. odgovor na tretje vprašanje), bo treba najti ravnotežje med dvema vrednotama, ki se lahko izključujeta: administrativno okretnostjo ter dobrim finančnim poslovodenjem in zaščito finančnih interesov Unije.
If the new rules incorporate the principles that the rules should not require a disproportionate organisational effort and that their objective should be clearly delimited (cf. reply to question 3), it will be necessary to strike a balance between two potentially conflictive values: on the one hand, administrative flexibility; on the other, sound financial management and the protection of the Union's financial interests.
Obstaja povsem jasna povezava med proračunskimi odhodki Skupnosti in proračunskimi odhodki držav članic.
There is an obvious connection between the Community's expenditure budget and those of the Member States.
Če upoštevamo, da se najmanj 80 % proračuna Skupnosti izvršuje na nacionalni ravni (jamstveni oddelek Evropskega kmetijskega usmerjevalnega in jamstvenega sklada ter strukturni skladi), nadzorni postopki Skupnosti – tako notranji postopki Komisije, ki preverja porabo proračunskih sredstev, kot zunanji postopki Računskega sodišča, ki naknadno preverja računovodske izkaze in transakcije – trčijo ob postopke organov za notranji in zunanji nadzor držav članic.
If we recall that at least 80% of the Community budget is executed at the national levels (EAGFF-Guarantee and Structural Funds), it is clear that the control procedures - both the Commission's internal procedure carried out in tandem with expenditure and the Court of Auditors' external and a posteriori checks on accounts and operations - will interact with those of the Member States' own internal and external control bodies.
Če upoštevamo še dejstvo, da imajo nekatere države članice federalno strukturo, obstajajo ustrezni organi za notranji in zunanji nadzor tudi na tej politični in upravni ravni.
As some Member States operate a composite structure, we also need to take account of the internal and external control bodies at the relevant political and administrative levels.
Če se sredstva pretakajo skozi različne proračune, preden pridejo do končnega prejemnika, se lahko za nadzor teh sredstev uporabijo nadzorni postopki vseh teh proračunov.
Where one and the same euro has to pass through several different budgets before reaching its end recipient, it follows that the control activities in relation to that euro may take account of all of those budgets.
V tem trenutku bi težko rekel, ali bi financam Skupnosti koristilo, če bi rezultati revizije, ki bi jo izvedel eden od nadzornih organov, veljale tudi za druge nadzorne organe enakega značaja.
I am not at present in a position to express an opinion as to whether the results of an audit by one control body should be considered valid for the other similar control bodies.
Druga rešitev bi bila razmisliti o možnostih Skupnosti za usklajevanje zakonodaje – kot v primeru davčnih virov – s čimer bi dosegli poenotenje nadzornih postopkov za proračunsko porabo.
An alternative approach would be to consider taking the Community approach of legislative harmonisation - as in the case of tax resources - in order to achieve greater uniformity of the control procedures for expenditure.
Zelo težko bi predlagal kake spremembe, ne da bi se podrobneje seznanil z notranjim delovanjem Računskega sodišča, katerega član bi rad postal – to bi se mi zdelo tudi nepremišljeno.
I think it would be difficult, and indeed unwise, to put forward any proposal on this subject without being fully informed on the internal workings of the Court of which I hope to become a member.
Preden odgovorim na vprašanje, bi si želel nasvetov bolj izkušenih ljudi, ki že dolgo pripadajo tej instituciji.
Before replying, I would need advice from more experienced members.
Menim pa, da vseeno obstajajo nekatera izhodišča, ki bi bila lahko zelo uporabna pri načrtovanju sprememb strukture Računskega sodišča.
At all events, I believe there are a number of factors which could be of use if we are to consider any changes to the Court's structure.
Prvič, Pogodba iz Nice predvideva oblikovanje zbornic na Računskem sodišču.
First, the Treaty of Nice provides for the possibility of creating chambers within the Court.
Drugič, trenutno je Sodišče razdeljeno na štiri skupine, poleg skupine CEAD, kar je pravzaprav zelo v skladu z možnostjo razdelitve na zbornice.
Second, the Court is already structured on the basis of four groups (plus the CEAD Group), and this seems in line with the chambers option.
Tretjič, če bi bilo Sodišče razdeljeno na zbornice, bi bilo mogoče nekatere stvari (mnenja, poročila, komentarje) obravnavati v okviru posamezne zbornice, druge zadeve pa bi morali obravnavati na plenumu (med njimi nedvomno letno poročilo).
Third, should the Court be divided into chambers certain things (opinions, reports, remarks) could be debated and adopted by the relevant chamber without needing to be dealt with in plenary, while others (including the annual report, of course) would have to be reserved for the plenary.
Kako bi opisali dolžnost, da svoje naloge izvajate neodvisno, in kako si to predstavljate v praksi?
How would you describe your obligation to be independent in carrying out your duties and how do you concretely envisage putting this principle into practice?
Pri izvajanju svojih nalog bi se kot član Računskega sodišča ravnal po načelih, določenih v členu 247 (4) Pogodbe ES, ki jih dopolnjujejo še dolžnosti, opredeljene v kodeksu ravnanja Sodišča (december 2004), v členu 3 pravilnika Sodišča ter v členih 5 in 6 Sklepa št. 92/2004 o uporabi internega pravilnika Sodišča.
In the performance of my duties as a member of the Court, I shall be guided by the principles laid down in Article 247(4) of the EC Treaty, as complemented by the obligations set out in the Court's code of conduct (December 2004), in Article 3 of the Court's rules and in Articles 5 and 6 of Decision 92/2004 implementing the Court's internal rules.
Neodvisnost razumem v smislu tega, da se ne bom ravnal po tujih priporočilih in še manj navodilih ter da se ne bom oziral na odzive, ki jih utegnejo sprožiti moje odločitve – sprejete v dogovoru s kolegi – naj gre za odzive javnih organov (ki pripadajo EU ali drugim entitetam) oziroma zasebnih organov ali odzive v državah članicah in interesnih skupinah, na katere vplivajo dejanja EU, še posebej izvrševanje proračuna.
From the subjective point of view, independence means, at the very least, not to accept recommendations, and still less instructions, from anyone and not to be influenced by any possible reactions to my decisions - reached on a collegiate basis - be they from public bodies (of the EU or otherwise), private bodies (e.g. in the Member States) or interest groups which will necessarily be affected by the Union's actions and, specifically, by its budget.
Iz povsem objektivnega zornega kota ocenjujem, da bom svojo funkcijo opravljal neodvisno, če bom ravnal pošteno in se strogo držal zahtevanih meril, upošteval profesionalne standarde proračunskega nadzora in se odrekel vsem drugim dejavnostim, ki niso povezane z delom Računskega sodišča.
From the objective viewpoint, I believe my performance of my duties will be independent if I undertake them with intellectual honesty and rigour as regards the criteria to be applied, operating professional standards of budgetary control while abstaining from any activity other than total dedication to the Court.
S tega stališča sta spoštovanje nezdružljivosti funkcije in popolna predanost Sodišču jamstvo za mojo neodvisnost.
From this perspective, the guarantees of independence are observance of the rules on incompatibilities and exclusive dedication to the Court.
Ali bi lahko Evropskemu parlamentu predstavili podrobnosti svojih nedavnih in sedanjih poslovnih, finančnih in političnih interesov ter položajev in kakršnihkoli drugih obveznosti, ki bi lahko bili v nasprotju z vašimi prihodnjimi nalogami?
Could you provide the European Parliament with details of your recent and present business, financial and political interests and positions, and of any other commitment that might clash with your prospective duties?
Nimam nobenih poslovnih, političnih in finančnih interesov ali obveznosti, ki bi lahko vplivali na opravljanje mojih nalog na Računskem sodišču.
I do not have any business, political or other interests or commitments that could affect my duties as a Member of the Court.
Takšnih interesov in obveznosti nimam zdaj, prav tako jih nisem imel v bližnji in daljni preteklosti.
This is true both for the present and the recent and, indeed, less recent past.
Nikdar nisem bil vpleten v poslovne ali finančne dejavnosti.
I have never been involved in any business activities or other obligations in the financial sector.
Moja osnovna zaposlitev je bila na univerzi, dopolnjeval pa sem jo tudi s političnimi dejavnostmi in pravnim svetovanjem na področju javnih financ.
My main activity has always been in the academic world, although at certain points in my career I was also a political representative or gave legal advice on matters related to public finances.
V španski kongres sem bil izvoljen kot neodvisni poslanec z Balearov, saj nisem pripadal nobeni politični stranki oziroma nisem bil uvrščen na kandidatno listo politične stranke.
Concerning my political activity, I was elected to the Spanish parliament as an independent: in other words, I was not a member of the party on whose list I was included as a candidate for the Balearic Islands.
Kot poslanec sem imel med letoma 1982 in 1989 enkratno priložnost, da pri opravljanju svojih nalog poiščem ravnotežje med neodvisnostjo in zvestobo, med svobodo in obveznostmi.
Those years (1982-1989) provided me with an excellent opportunity to perform the duties required of me in a fashion reconciling independence and loyalty, freedom and commitment.
Rezultat je bil v celoti pozitiven.
The result was enormously positive.
Leta 1989 na lastno željo nisem več kandidiral na parlamentarnih volitvah.
In 1989, I decided on my own initiative not to stand again.
Navedite svoje poglavitne strokovne izkušnje s področja javnih financ, upravljanja ali revizije upravljanja.
Please highlight the main aspects of your professional experience in public finance, management or management auditing.
Tema moje doktorske disertacije (1971) so bile prav javne finance.
My doctoral thesis (1971) was already on a subject related to public finances.
Od takrat sem se posvečal predvsem temu področju, tako v akademski kot politični karieri, pa tudi kot svetovalec.
Since then, my activities have continuously been centred on that area of knowledge, be it academically, politically or as an adviser.
Kot redni univerzitetni profesor sem dodiplomskim študentom in udeležencem doktorskega študija od leta 1977 predaval o posameznih elementih javnih financ, tako o proračunskih prihodkih (predvsem davkih) kot proračunskih odhodkih (proračunskem ciklu in proračunskem nadzoru kot njegovem bistvenem delu).
From the academic perspective, as the occupant from 1977 of a chair in public finances I had to lecture to undergraduates and doctoral students on the various aspects of the subjects, both revenue (especially taxation) and expenditure (the budget cycle and control of execution as an essential part of it).
V svoji akademski karieri sem se pogosto posvečal vprašanjem proračuna in proračunskega nadzora, predvsem iz zornega kota federalne in decentralizirane države (“El control de la Hacienda no estatal por el Tribunal de Cuentas”, 1982; “Constitución y Presupuestos Generales de las Comunidades Autónomas”, 1996), pa tudi splošno sprejetim računovodskim standardom na področju davka na dobiček podjetij, kot jih določajo uredbe in direktive Skupnosti (“Las nuevas reglas de determinación de la base imponible en el Impuesto sobre Sociedades”, 1997).
At different times of my life I have had to deal with the budget and its control, notably from the viewpoint of a composite or decentralised state ('El control de la Hacienda no estatal por el Tribunal de Cuentas', 1982; 'Constitución y Presupuestos Generales de las Comunidades Autónomas', 1996), as well as with the generally accepted accounting standards as regulated by Community directives and regulations in the area of company tax ('Las nuevas reglas de determinación de la base imponible en el Impuesto sobre Sociedades', 1997).
V svoji politični karieri sem bil predsednik odbora za gospodarstvo, trgovino in finance v španskem kongresu (1983–1989), v tej vlogi sem bil odgovoren za postopkovne vidike vse zakonodaje, sprejete v teh osmih letih – v tem obdobju je bil prenovljen celoten davčni in proračunski sistem, Španija se je pridružila Evropski gospodarski skupnosti – ter za redne in izredne sestanke s finančnim ministrom, guvernerjem španske narodne banke in drugimi organi ministrstva.
From the political perspective, I was chairman (1983 to 1989) of the Committee on the Economy, Trade and Finance of the Spanish Congress of Deputies, and was responsible for the procedural aspect of all the laws of those eight years - during which time the entire Spanish tax and budget system was rehauled, and Spain became a member of the EEC - as well as for the regular and extraordinary debates with the Minister of Finance, the Governor of the Banco de España and other ministerial authorities.