natgillin/translations-raw huggingface dataset:
Kot je Parlament poudaril v poročilu o razrešnici za izvajanje proračuna za finančno leto 2002, je Računsko sodišče preneslo velik del svojih dejavnosti na revizijske skupine.
As Parliament pointed out its report on the granting of the discharge for implementation of the budget for the financial year 2002, the Court of Auditors transferred a large part of its activities to audit groups.
Zdi se, da je to korak k sistemu, ki temelji na senatu.
This appears to be a move towards a chamber-based system.
Mogoče so tudi možnosti poglobitve te strukture.
There may be possibilities of deepening this structure.
Kot v vsaki sodobni ustanovi je treba obstoječe strukture in delovne metode občasno pregledati in razumem, da se je Računsko sodišče zavezalo k temu.
As in any modern institution, existing structures and working method should be reviewed periodically and I understand that the Court of Auditors has undertaken to do this.
Če naj revizijski organ izvaja naloge in odgovornosti na objektiven in učinkovit način, mora biti neodvisen od organov, ki jih revidira, in brez kakršnih koli zunanjih vplivov.
If an audit institution is to carry out its tasks and responsibilities in an objective and effective way, it has to be independent of the bodies it audits and free from any external influence.
V skladu z običajnimi standardi imajo Računsko sodišče in njegovi člani operacijsko, institucionalno, finančno in politično neodvisnost.
In compliance with the usual standards, the Court of Auditors and its Members enjoy operational, institutional, financial and political independence.
Na podlagi tega razumem načela neodvisnosti na naslednji način.
On that basis, I would understand the principles of independence as follows.
Pri izvajanju mandata bi se izogibal kakršnim koli položajem, ki bi lahko povzročili navzkrižja interesov, in bi ravnal neodvisno v odnosih z institucijami ali organi.
In carrying out my mandate I would avoid any situation that might lead to a conflict of interest and I would act independently in relations with institutions or bodies.
To pomeni, da ne bi sprejemal navodil vlad ali drugih organov in da bi pri izvajanju nalog sprejel nevtralno stališče, ne glede na državo, v kateri se revizija izvaja.
This means that I would not take instructions from governments or other bodies and that in carrying out my duties I would adopt a neutral position irrespective of the country in which an audit is taking place.
Vzdržal bi se tudi kakršnih koli poklicnih dejavnosti in zlasti ne bi imel nobene politične funkcije.
I would also refrain from any professional activities and in particular I would hold no political offices.
Načelo neodvisnosti se prepleta z drugimi načeli, ki so bistvena za profesionalnost vsakega revizorja, natančneje so to: nepristranskost, objektivnost, učinkovitost, spoštovanje poslovne skrivnosti, preglednost, skladnost z zakonodajo in predpisi, skladnost s pravili in standardi revizije ter seveda spoštovanje revidiranih organov.
The principle of independence goes hand-in-hand with other principles which are crucial to the professionalism of any auditor, more specifically: impartiality, objectivity, effectiveness, professional secrecy, transparency, compliance with legislation and regulations, compliance with auditing rules and standards and finally, respect for the bodies audited.
Nimam niti nedavnih niti sedanjih poslovnih, finančnih ali kakršnih koli drugih interesov, ki bi lahko bili v nasprotju z mojimi prihodnjimi nalogami.
I have no recent or current business, financial or any other interests which might clash with my prospective duties.
Ne bom več izvajal politične funkcije poslanca in župana.
I will no longer be exercising my political offices as a Member of Parliament and mayor.
Moj položaj bo v celoti politično neodvisen.
My position will be one of complete political independence.
Menim, da je to nujno za to, da bom lahko v popolnem zaupanju sodeloval z vsemi člani Odbora za proračunski nadzor Evropskega parlamenta in vsemi drugimi organi.
In my view this is essential if I am too be able to work together in a climate of complete trust with all members of the Committee on Budgetary Control of the European Parliament and all other bodies.
Seveda bom v vseh zadevah upošteval pravila, ki urejajo kodeks ravnanja in etiko članov Evropskega računskega sodišča.
Naturally, in all matters I will abide by the rules governing the code of conduct and ethics of Members of the European Court Auditors.
Navedite svoje najpomembnejše 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
Kot lahko preberete v mojem življenjepisu, sem študiral ekonomijo na univerzah v Leuvenu in Cambridgu, z javnimi financami in monetarno ekonomijo kot glavnima predmetoma.
As you can see from my CV, I studied economics at the universities of Leuven and Cambridge, with public finance and monetary economics and my specialist subject.
Po zaključku študija na univerzi v Leuvenu sem nekaj časa preživel kot raziskovalec na področju javnih financ.
On leaving Leuven university, I spent some time as a research assistant in the public finance sphere.
Po javnem razpisu sem bil imenovan za namestnika revizorja in pozneje za revizorja pri belgijskem računskem sodišču.
Following an open competition, I was appointed a deputy auditor and later auditor with the Belgian Court of Auditors.
Bil sem predvsem odgovoren za revizijo odhodkov t. i. nacionalnih sektorjev, tj. jeklo, tekstil in ladjedelništvo.
I was primarily responsible for auditing the expenditure of what were called national sectors, i.e. steel, textiles and shipbuilding.
V zgodnjih 80. letih 20. stoletja so bile v teh sektorjih, ki so se soočali z resno krizo, porabljene velike vsote denarja.
In the early 1980s large amounts of public money were spent in these sectors which were facing a serious crisis.
Bil sem odgovoren tudi za revizijo odhodkov v skladu z zakonodajo o gospodarski širitvi.
I was also responsible for auditing expenditure under the economic expansion legislation.
Leta 1984 sem bil izbran za svetovalca v kabinetu namestnika predsednika vlade in potem leta 1985 za svetovalca v kabinetu ministra za finance.
In 1984 I was seconded as an adviser to the office of the Deputy Prime Minister and then, in 1985, as an adviser to the office of the Minister of Finance.
Od srede leta 1989 do konca leta 1991 sem bil poslanec Evropskega parlamenta (bil sem član Odbora za ekonomske in monetarne zadeve ter Odboru za proračun).
From the middle of 1989 to the end of 1991 I was a Member of the European Parliament (serving on the Committee on Economic and Monetary Affairs and the Committee on Budgets).
Od konca leta 1991 do leta 1994 sem bil član belgijskega Predstavniškega doma in Odbora za finance; potem sem bil imenovan za ministra za obrambo in za tem za ministra za kmetijstvo ter mala in srednje velika podjetja (MSP).
From the end of 1991 until 1994 I was a member of the Belgian Chamber of Representatives and served on the Finance Committee; I was subsequently appointed Minister of Defence and then Minister of Agriculture and small and medium-sized undertakings (SMUs).
Zdaj sem predsednik Odbora za zunanje zadeve belgijskega Predstavniškega doma, ampak sem še vedno član Odbora za finance, čeprav le kot namestnik.
I am currently chairman of the Foreign Relations Committee of the Belgian Chamber of Representatives, but I am still a member of the Finance Committee, albeit as a substitute.
Skratka, lahko rečem, da sta mojo celotno kariero označevali dve strani: javne finance v širšem smislu na eni strani ter evropska in mednarodna politika na drugi.
In short, I think I can say that two strands have run through my entire career: public finance in the broad sense on the one hand and European and international policy on the other.
Odgovor ni potreben.
Not applicable.
Kot sem že prej povedal, ima Računsko sodišče dolžnost pomagati Parlamentu pri izvajanju nadzora nad izvrševanjem proračuna.
As I stated earlier, the Court of Auditors has a duty to assist Parliament in exercising control over implementation of the budget.
Zato menim, da je učinkovito sodelovanje in razumevanje s Parlamentom izjemno pomembno.
I therefore regard it as extremely important that there should be effective cooperation and understanding with the Parliament.
Negativno mnenje lahko pomeni pomanjkanje razumevanja in lahko zato ogrozi učinkovitost in uspešnost mojega prihodnjega dela.
An unfavourable opinion could indicate a lack of understanding and might therefore undermine the effectiveness and efficiency of my future work.
Mednarodni revizijski standardi od članov revizijskih organov zahtevajo zvestobo vrednotam ter načelom neodvisnosti in strokovnosti.
International audit standards require members of audit institutions to adhere to the values and principles of independence and professionalism.
Če bi bilo mnenje Parlamenta o mojem imenovanju za člana Računskega sodišča negativno ter če bi razlogi in utemeljitve iz tega mnenja kazali, da ne izpolnjujem pogojev, bi bil pripravljen umakniti kandidaturo.
If the Parliament were to issue an unfavourable opinion on my appointment as a Member of the Court of Auditors and if the reasons and arguments set out in that opinion indicate that I do not meet those conditions, I would be prepared to withdraw my candidacy.
Imenovanje Karla Pinxtena za člana računskega sodišča
Nomination of Karel Pinxten as a Member of the Court of Auditors
Prvi pododstavek člena 247(3) ES in člen 160b (3) Euratom
Articles 247(3), first subparagraph, EC and 160b (3) Euratom
o predlaganju Juana Ramalla Massaneta za člana Računskega sodišča
on the nomination of Juan Ramallo Massanet as a Member of the Court of Auditors
– ob upoštevanju člena 247(3) Pogodbe ES in člena 160 B(3) Pogodbe Euratom, v skladu s katerima se je posvetoval s Svetom ( C6‑0342/2005 ),
– having regard to Article 247(3) of the EC Treaty, and Article 160b (3) of the Euratom Treaty, pursuant to which the Council consulted Parliament (C6-0342/2005),
– ker je na seji dne 24. novembra 2005 Odbor za proračunski nadzor poslušal predstavitev kandidata Sveta za člana Računskega sodišča in obravnaval strokovno usposobljenost kandidata v luči meril, določenih v členih 247(2) Pogodbe ES in 160b(2) Pogodbe Euratom,
– whereas at its meeting of 24 November 2005 the Committee on Budgetary Control heard the Council's nominee for Membership of the Court of Auditors, and considered the nominee's qualifications in the light of the criteria laid down by Articles 247(2) of the EC Treaty and 160b (2) of the Euratom Treaty,
– ob upoštevanju člena 101 svojega poslovnika,
– having regard to Rule 101 of its Rules of Procedure,
– ob upoštevanju poročila Odbora za proračunski nadzor ( A6‑0372/2005 ),
– having regard to the report of the Committee on Budgetary Control (A6-0372/2005),
PRILOGA 1: ŽIVLJENJEPIS JUANA RAMALLA MASSANETA
ANNEX 1: CURRICULUM VITAE OF JUAN RAMALLO MASSANET
Rojen v Palmi de Mallorci leta 1943.
Born in Palma de Mallorca, 1943.
Doktorat iz prava, Univerza Complutense v Madridu (1971).
Doctorate in law, Complutense University of Madrid (1971).
V sklopu svojih univerzitetnih dejavnosti sem objavil številne prispevke o področjih, za katera sem specializiran:
In connection with my academic activities, I have published a large number of texts on subjects relating to my speciality:
A) Davčna decentralizacija: “El sistema financiero de las corporaciones locales en el derecho alemán” (1976); “Incidencia de la Constitución española de 1978 en materia de fuentes normativas de las Comunidades Autónomas” (1979); “El control de la Hacienda no estatal por el Tribunal de Cuentas” (1982); “El reparto de competencias tributarias entre los distintos ámbitos de gobierno” (1988); “Autonomía y suficiencia en la financiación de las Haciendas Locales” (1993); “Asimetría del poder tributario y del poder de gasto de las Comunidades Autónomas” (1993); “Estructura constitucional del Estado y Ley General Tributaria” (1994); “Sistema y modelos de financiación autonómica” (1994); “La necesaria reforma de las Haciendas Locales en el Estado de las Autonomías” (1995); “Contenido, instrumentos y límites de la corresponsabilidad fiscal” (1995); “Constitución y Presupuestos Generales de las Comunidades Autónomas” (1996); “Las relaciones interadministrativas en la aplicación de los tributos” (1996); “Elementos jurídicos de la financiación autonómica” (2001); “Principios tributarios y puntos de conexión” (2005).
A) Fiscal decentralisation: 'El sistema financiero de las corporaciones locales en el derecho alemán' (1976); 'Incidencia de la Constitución española de 1978 en materia de fuentes normativas de las Comunidades Autónomas' (1979); 'El control de la Hacienda no estatal por el Tribunal de Cuentas' (1982); 'El reparto de competencias tributarias entre los distintos ámbitos de gobierno' (1988); 'Autonomía y suficiencia en la financiación de las Haciendas Locales' (1993); 'Asimetría del poder tributario y del poder de gasto de las Comunidades Autónomas' (1993); 'Estructura constitucional del Estado y Ley General Tributaria' (1994); 'Sistema y modelos de financiación autonómica' (1994); 'La necesaria reforma de las Haciendas Locales en el Estado de las Autonomías' (1995); 'Contenido, instrumentos y límites de la corresponsabilidad fiscal' (1995); 'Constitución y Presupuestos Generales de las Comunidades Autónomas' (1996); 'Las relaciones interadministrativas en la aplicación de los tributos' (1996); 'Elementos jurídicos de la financiación autonómica' (2001); 'Principios tributarios y puntos de conexión' (2005).
B) Davčni viri: “Derecho Constitucional y Derecho Financiero” (1981); “Condicionamientos constitucionales de la codificación tributaria” (1993); “Tasas, precios públicos y precios privados” (1996); “Hacia un concepto constitucional de tributo” (1997).
B) Tax resources: 'Derecho Constitucional y Derecho Financiero' (1981); 'Condicionamientos constitucionales de la codificación tributaria' (1993); 'Tasas, precios públicos y precios privados' (1996); 'Hacia un concepto constitucional de tributo' (1997).
“El bloque presupuestario en España: presupuesto, acompañamiento, estabilidad” (2003).“El Decreto-ley en materia tributaria”(2003), “Hecho imponible y cuantificación de la prestación tributaria” (1978); “La unidad familiar como sujeto en el ordenamiento tributario español” (1980); “Régimen fiscal de determinados activos financieros” (1985); “Tributación de entidades de previsión social” (1990); “El tipo de gravamen” (1991); “Aspectos fiscales de la libre circulación de capitales en la Comunidad Europea” (1992); “Incrementos patrimoniales por operaciones entre no residentes” (1993); “La eficacia de la voluntad de las partes en las obligaciones tributarias” (1996).
'El bloque presupuestario en España: presupuesto, acompañamiento, estabilidad' (2003). '
Trotabas: "Ensayo sobre el Derecho Fiscal" (1928); F.
I was general rapporteur for the 13th Study Days of the Latin American Institute for Tax Law (1987) and for the 45th Congress of the International Fiscal Association (1991).
Geny: "El particularismo del Derecho Fiscal" (1931).
Political activities: Member of the Spanish Congress of Deputies (Cortes Generales) during the Second and Third Legislatures (1982/89).
Bil sem glavni poročevalec na 13. dnevih Latinskoameriškega inštituta za davčno pravo (1987) in na 45. kongresu Mednarodnega davčnega združenja (IFA) (1991).
During that period, I was chairman of the Committee on the Economy, Trade and Finance (1983/89) and a member of the Committee on Budgets and the Committee on External Affairs.
Kot profesor za finančno in davčno pravo na Neodvisni univerzi v Madridu (1989–2005) sem opravil številne mednarodne revizije (narodna skupščina Nikaragve, priprava davčnega kodeksa, Managua, 1992; venezuelski minister za decentralizacijo, projekt medvladnega sklada za decentralizacijo, Caracas, 1993; paragvajska vlada, bela knjiga o reformi institucij, Asunción, 2002).
As Professor of Financial and Tax Law at the Autonomous University of Madrid (1989/2005), I have carried out a number of international audits (National Assembly of Nicaragua, preparation of tax code, Managua, 1992; Ministry for Decentralisation, Venezuela, Intergovernmental Fund for Decentralisation project, Caracas, 1993; Government of Paraguay, White Paper on institutional reform, Asunción, 2002).
Bil sem svetovalec inštituta za davčne študije pri španskem finančnem ministrstvu (1990–1995) in v tej vlogi sodeloval pri pripravi poročila o ekonomskem in finančnem upravljanju javne porabe v Španiji (1993).
I have been an adviser to the Institute of Fiscal Studies (attached to the Spanish Finance Ministry - 1990/95), participating in the 'Report on the economic and financial management of public expenditure in Spain' (1993).
Odgovoren sem bil za pripravo pritožb na ustavno sodišče glede zakonov o izvrševanju državnega proračuna (proračuni za leta 1997, 1999, 2000 in 2002).
I was responsible for the preparation and drafting of appeals to the Constitutional Court against the enabling laws for the Spanish national budget (budgets for 1997, 1999, 2000 and 2002).
PRILOGA 2: ODGOVORI JUANA RAMALLA MASSANETA NA VPRAŠALNIK
ANNEX 2: REPLIES OF JUAN RAMALLO MASSANET TO THE QUESTIONNAIRE
Kaj menite o kritiki izjave o zanesljivosti (DAS), ki jo je Parlament izrazil v svojem poročilu o razrešnici 2003 in delovnih dokumentih za seminar o finančnem poslovodenju ?
What do you think of Parliament's criticisms of the DAS as expressed in the 2003 discharge report and the working documents to the financial management seminar?
Glede na to, da imam prvič opraviti z notranjim delovanjem Računskega sodišča in drugih institucij Skupnosti, se mi zdi izjava o zanesljivosti eno najbolj spornih vprašanj, ki zadevajo organe in dokumente, povezane s proračunom Unije.
For someone who, like myself, is dealing for the first time with the Court's internal workings and those of the other Community institutions, the DAS appears to be one of the most conflictive subjects as regards the various bodies and documents related to the EU budget.
Ta tema je resnično zapletena in kompleksna, zato se mi ne zdi primerno, da bi v tem trenutku komentiral mnenje Parlamenta o njej.
I believe this is an enormously complex issue, and I therefore feel it would be out of place for me to comment at this moment on Parliament's criticisms of the DAS.
Sem pa preučil dokumente, objavljene na spletnem mestu Računskega sodišča, zato lahko v odgovor na vprašanje vseeno navedem nekaj svojih pripomb.
At all events, I feel able to make a number of remarks in response to this question on the basis of the documents available on the Court's website.
Prvo poglavje letnega poročila Računskega sodišča o proračunskem letu 2003 je posvečeno izjavi o zanesljivosti, v njem pa Sodišče opozarja (točka VI) na pomanjkljivosti in napake Komisije in držav članic pri nekaterih odhodkih (jamstveni oddelek Evropskega kmetijskega usmerjevalnega in jamstvenega sklada, strukturni ukrepi, raziskovalni programi, zunanji ukrepi, predpristopna pomoč).
The Court's Annual Report for 2003 dedicates its Chapter I to the statement of assurance, drawing attention (in point VI) to the shortcomings and errors of both the Commission and the Member States in the execution of certain areas of expenditure (EAGGF-Guarantee, structural actions, research programmes, external actions, pre-accession aids).
Na podlagi tega poročila je Parlament sprejel odločitev o razrešnici za izvrševanje proračuna, vendar je imel tudi številne pripombe (kar 179), od tega celih trideset na račun Sodišča in izjave o zanesljivosti.
In the light of the report, the EP adopted its decision on the discharge, accompanied by numerous remarks (179 in all, but only 30 on the Court of Auditors and the DAS).
Morda bi bilo treba res izboljšati merila in metode izjave o zanesljivosti ter način njene predstavitve (med drugim točke 30, 32, 33, 36), kot poudarja Parlament, vendar kaže pri tem upoštevati, da je to izključna pristojnost Računskega sodišča.
In all probability and as the EP stresses, we need to improve the criteria and methods for the DAS, as well as its presentation (see points 30, 32, 33, 36, etc), while recalling that this is a matter exclusively for the Court.
Zdi se mi, da je mogoče iz razrešnice Parlamenta za proračunsko leto 2003 razbrati stališče, da bi si morale vse institucije Skupnosti in države članice skupaj prizadevati za cilj, ki smo si ga zastavili, namreč da bo izjava o zanesljivosti odsevala dejansko stanje postopkov priprave in izvrševanja proračuna, tako za prihodke kot odhodke.
As things stand, my view is that the overall conclusion from Parliament's discharge for 2003 should be that it is vital to undertake a joint effort, on the part of the Community institutions and the Member States, to achieve the goal we have set ourselves, in other words, to ensure that the budget and execution procedures, for both income and expenditure, are the object of a DAS that corresponds to the realities.
Delovni dokumenti za seminar o finančnem poslovodenju se po mojem mnenju nanašajo na srečanje Odbora za proračunski nadzor (COCOBU) 4. oktobra 2005.
I take it that the 'working documents to the financial management seminar' concern the meeting of the Committee on Budgetary Control of 4 October 2005.
Tako tisti, ki jih je pripravilo Računsko sodišče, kot tisti, ki prihajajo iz Parlamenta ali od kod drugod, so mi zelo koristili, ko sem preučeval vprašanje izjave o zanesljivosti, čeprav je v njih prav tako mogoče zaznati, da o tem instrumentu dvomijo tudi tisti, ki ga bolje poznajo.
These documents, whether they originate with the Court of Auditors, Parliament or elsewhere, have been extremely useful to me in examining the DAS issue, although they do also give the impression that the uncertainties and doubts surrounding this instrument are shared by those most familiar with it.
Kako bi lahko bolje pripravljalo svoja poročila in jih naredilo dostopnejša za javnost?
How could the Court's reports be better presented and made more accessible to the public?
Glavna naloga Računskega sodišča je nadzorovati prihodke in odhodke Unije ter skrbeti za dobro finančno poslovodenje.
The responsibility of the Court of Auditors is to monitor the Union's revenue and expenditure and ensure sound financial management.
Prepričan sem, da bo Sodišče najbolj prispevalo k pozitivni podobi Evropske unije, če bo odgovorno opravljalo svoje poslanstvo, ki mu ga nalagajo Pogodbe (členi 246, 247 in 248 Pogodbe ES).
I believe that if the Court performs, in all responsibility, its duty under the Treaties (Articles 246, 247 and 248 of the EC Treaty), it can make a decisive contribution to the Union's image.
Svoje obveznosti mora kot institucija EU izpolnjevati predano, resno in natančno, saj mu bodo državljani Skupnosti le tako lahko zaupali.
Its responsible and rigorous nature as a Union institution constitutes a safeguard for the citizens of Europe.
Pri svojem delu se mora upreti vsem skušnjavam, da bi o nepravilnostih poročalo za vsako ceno ali iz nagibov, ki nimajo nič opraviti z njegovo vlogo.
In the performance of its duties, the Court must resist the temptation, wherever it may come from, to denounce irregularities under all circumstances or to do so for interests alien to its role.
Boj proti goljufijam in drugim nezakonitim dejavnostim, ki škodujejo finančnim interesom Skupnosti, je naloga celotne Skupnosti in držav članic (člen 280 (1) Pogodbe ES).
The fight against fraud and against all illegal activities affecting the Community's financial interests is a task for both the Community and the Member States (Article 280(1) of the EC Treaty).
Računsko sodišče naj bi prispevalo k pozitivni podobi Unije, kar ne pomeni, da mora dajati negativne ocene o njenih računovodskih izkazih in finančnem poslovodenju.
The fact that the Court tends to give a positive image of the Union as such should not prevent it from giving a negative image of its accounts and financial management.
Informacije o tako obsežnem in zapletenem področju, kot so računovodski izkazi in finančno poslovodenje Unije, so nujno zapletene in obsežne.
On a subject as complex as the EU's accounts and their management, the information that exists is necessarily going to be complex.