natgillin/translations-raw huggingface dataset:
Ker davčni goljufi svojih dejavnosti ne izvajajo samo na ozemlju Skupnosti, bo v tem programu predvidena možnost za razvoj sodelovanja s tretjimi državami in zagotavljanje pomoči tretjim državam.
Since tax fraudsters do not limit their activities to the territory of the Community, this programme should provide the possibility to develop co-operation with and assistance to third countries.
To bi tudi moralo pomagati opredeliti zakonodajo in načine upravnega ravnanja, ki bi lahko ovirali sodelovanje, in možnosti odprave ovir za tako sodelovanje.
It should also help to identify legislation and administrative practices which may hamper co-operation and possible remedies for obstacles to such cooperation.
(2) Učinkovita, enotna in uspešna uporaba prava Skupnosti na področju notranjega trga je bistvena za delovanje sistemov obdavčitve, zlasti za zaščito nacionalnih finančnih interesov z bojem proti davčnim utajam in izogibanju plačila davkov, preprečevanjem izkrivljanja konkurence in zmanjševanjem bremen uprav in davkoplačevalcev.
(2) In the internal market, the effective, uniform and efficient application of Community law is essential for the functioning of taxation systems, in particular for the protection of national financial interests through combating tax evasion and tax avoidance, avoiding distortions of competition and reducing burdens on administrations and taxpayers.
Da bi dosegli učinkovito, enotno in uspešno uporabo prava Skupnosti, mora Skupnost sodelovati z državami članicami.
Achieving such an effective, uniform and efficient application of Community law is a matter for the Community acting in partnership with the Member States.
Uspešno in učinkovito sodelovanje med sedanjimi in morebitnimi prihodnjimi državami članicami ter med njimi in Komisijo je pomembno za delovanje sistemov obdavčitve in boj proti goljufijam.
Efficient and effective co-operation among current and possible future Member States and between them and the Commission is the key element for the functioning of the taxation systems and the fight against fraud.
To bi tudi moralo pomagati opredeliti zakonodajo in načine upravnega ravnanja, ki bi lahko ovirali sodelovanje, in možnosti odprave ovir za tako sodelovanje.
It should also help to identify legislation and administrative practice which may hamper co-operation and possible remedies for obstacles to such cooperation.
(4) Da bi podprli davčne reforme v državah, ki sodelujejo pri evropski sosedski politiki, je ustrezno, da se jim pod določenimi pogoji omogoči sodelovanje v nekaterih dejavnostih v okviru programa.
(4) In order to support tax reforms in countries participating in the European Neighbourhood Policy, it is appropriate to provide for the possibility, under certain conditions, of their participation in selected activities of the programme.
(7) Izkušnje, pridobljene s programoma 2002 in 2007, so pokazale, da lahko usklajen razvoj in izvajanje enotnega izobraževalnega programa precej pripomore k doseganju ciljev programa, zlasti pri doseganju višjega enotnega standarda razumevanja prava Skupnosti.
(7) The experience gained from the 2002 and 2007 programmes has indicated that the coordinated development and implementation of a common training programme contributes significantly to the objectives of the programme, in particular in achieving a higher common standard of understanding of Community law.
Možnosti, ki jih ponuja elektronsko učenje, bi bilo treba popolnoma proučiti.
The opportunities offered by an electronic learning environment should be fully explored.
(7) Izkušnje, pridobljene s programoma 2002 in 2007, so pokazale, da lahko usklajen razvoj in izvajanje enotnega izobraževalnega programa precej pripomore k doseganju ciljev programa, zlasti pri doseganju višjega standarda razumevanja prava Skupnosti.
(7) The experience gained from the 2002 and 2007 programmes has indicated that the coordinated development and implementation of a common training programme contributes significantly to the objectives of the programme, in particular in achieving a higher standard of understanding of Community law.
(9) Ustrezno je omogočiti organiziranje nekaterih dejavnosti s sodelovanjem uprav tretjih držav, predstavnikov mednarodnih organizacij in davčnih zavezancev ali njihovih organizacij .
(9) It is appropriate to provide the possibility to organise certain activities with the participation of administrations of third countries, representatives of international organisations and taxable persons or their organisations.
(9) Ustrezno je omogočiti organiziranje nekaterih dejavnosti s sodelovanjem strokovnjakov, kot so uradniki tretjih držav ali predstavniki mednarodnih organizacij.
(9) It is appropriate to provide the possibility to organise certain activities with the participation of experts, such as officials, of third countries or representatives of international organisations.
(10) Vmesna ocena programa 2007 je potrdila potrebo po organiziranju izmenjave informacij in znanja na bolj strukturiran način med upravami ter med upravami in Komisijo in utrditev znanja, pridobljenega med dogodki v okviru programa .
(10) The mid-term evaluation of the 2007 programme has confirmed the need for organising in a more structured way the information sharing and knowledge exchange between administrations, between administrations and the Commission as well as the consolidation of knowledge created during programme events.
Zato je treba posebno pozornost posvetiti izmenjavi informacij in upravljanju znanja.
Therefore, particular attention should be paid to information sharing and knowledge management.
(10) Vmesna ocena programa 2007 je potrdila , da morajo biti informacije, ki izhajajo iz dejavnosti programa, na voljo vsem sodelujočim državam in Komisiji.
(10) The mid-term evaluation of the 2007 programme has confirmed that information resulting from programme activities should be made available to all participating countries and the Commission.
(12) Za celotno obdobje trajanja programa ta odločba predpisuje finančni okvir , ki bo za proračunski organ glavna referenčna točka v smislu točke 33 Medinstitucionalnega sporazuma z dne 6. maja 1999 med Evropskim parlamentom, Svetom in Komisijo o proračunski disciplini in izboljšanju proračunskega postopka 1 .
(12) This Decision establishes a financial framework for the entire duration of the programme, which is to be the principal point of reference for the budgetary authority, within the meaning of point 33 of the Inter-institutional agreement of 6 May 1999 between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure 1 .
1, sporazum, kakor je bil nazadnje spremenjen s Sklepom 2003/429/ES (UL L 147, 14.6.2003, str.
1, agreement as last amended by Decision 2003/429/EC (OJ L 147, 14.6.2003, p.
(12) Za celotno obdobje trajanja programa ta odločba določa finančna sredstva , ki bodo za proračunski organ prednostni referenčni okvir med letnim proračunskim postopkom v smislu točke 37 medinstitucionalnega sporazuma z dne 17. maja 2006 o proračunski disciplini in dobrem finančnem poslovodenju .
(12) This Decision establishes a financial envelope for the entire duration of the programme, which is to be the prime reference for the budgetary authority during the annual budgetary procedure , within the meaning of point 37 of the Inter-institutional agreement of 17 May 2006 on budgetary discipline and sound financial management .
(b) večstranski nadzor;
(b) multilateral controls;
(b) večstranski nadzor , kot je določen v členu 2(3a) ;
(b) multilateral controls as defined in Article 2(3a) ;
Člen 1, odstavek 2, točka (f)
Article 1, paragraph 2, point (f)
(f) druge dejavnosti, potrebne za uresničitev ciljev programa.
(f) any other activities required for the realisation of the objectives of the programme.
(f) druge podobne dejavnosti, potrebne za uresničitev ciljev programa.
(f) other similar activities required for the realisation of the objectives of the programme.
Člen 1, odstavek 2, pododstavek 1 a (novo)
Article 1, paragraph 2, subparagraph 1 a (new)
Udeležba pri dejavnostih, navedenih v točkah (b) do (f) pododstavka 1, je prostovoljna.
Participation in activities mentioned in subparagraph 1 points (b) to (f) shall be on a voluntary basis.
Člen 2, točka 1, točka (b)
Article 2, point 1, point (b)
(b) trošarine na alkohol in tobačne izdelke ter energente;
(b) Excise duties on alcohol and tobacco products and energy products;
(b) trošarine na alkohol , kot jih določa direktiva Sveta 92/83/EGS 1 , trošarine na tobačne izdelke , kot jih določa direktiva Sveta 95/59/ES 2 , ter davki na energente in električno energijo, kot jih določa direktiva Sveta 2003/96/ES 3 ;
(b) Excise duties on alcohol as provided for in Council Directive 92/83/EEC 1 , tobacco products as provided for in Council Directive 95/59/EC 2 and taxes on energy products and electricity as provided for in Council Directive 2003/96/EC 3 ;
1 Direktiva Sveta 92/83/EGS z dne 19. oktobra 1992 o uskladitvi strukture trošarin za alkohol in alkoholne pijače (UL L 316, 31.10.1992, str.
1 Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p.
2 Direktiva Sveta 95/59/ES z dne 27. novembra 1995 o davkih, razen prometnih davkov, ki vplivajo na porabo tobačnih izdelkov (UL L 291, 6.12.1995, str.
2 Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (OJ L 291, 6.12.1995, p.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2002/10/ES (UL L 46, 16.2.2002, str.
Directive as last amended by Directive 2002/10/EC (OJ L 46, 16.2.2002, p.
3 Direktiva Sveta 2003/96/ES z dne 27. oktobra 2003 o prestrukturiranju okvira Skupnosti za obdavčitev energentov in električne energije (UL L 283, 31.10.2003, str.
3 Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p.
Direktiva, kakor je bila nazadnje spremenjena z Direktivo 2004/75/ES (UL L 195, 2.6.2004, str.
Directive as last amended by Directive 2004/75/EC (OJ L 195, 2.6.2004, p.
(3a) "večstranski nadzor" pomeni usklajeni nadzor davčne obveznosti enega davčnega zavezanca ali več povezanih davčnih zavezancev, ki ga organizirata dve ali več sodelujočih držav, pri čemer je vključena vsaj ena država članica, in ki imajo skupne ali dopolnjujoče se interese.
(3a) " multilateral control" means a co-ordinated control of the tax liability of one or more related taxable persons, organised by two or more participating countries including at least one Member State , and who have common or complementary interests.
Pri programu lahko sodelujejo nekatere države partnerice, ki sodelujejo pri evropski sosedski politiki, če so se na ravni ustrezne zakonodaje in upravnih metod dovolj približale Skupnosti ter skladno z določbami, ki jih je treba določiti skupaj z navedenimi državami po vzpostavitvi okvirnih sporazumov o njihovem sodelovanju pri programih Skupnosti.
The programme may also be open to the participation of certain partner countries of the European Neighbourhood Policy if these countries have reached a sufficient level of approximation of the relevant legislation and administrative methods to those of the Community and in accordance with provisions to be determined with those countries following the establishment of framework agreements concerning their participation in Community programmes.
Sodelujoče države bodo predstavljali člani ustrezne uprave .
Participating countries shall be represented by members of the relevant administration.
Sodelujoče države bodo predstavljali uradniki in/ali pooblaščeni strokovnjaki .
Participating countries shall be represented by officials and/or authorised experts .
Sodelovanje strokovnjakov lahko pripelje do novih in svežih idej ter ustvarja možnost za predstavitev stališča poslovnih krogov.
The participation of experts might put forward new and fresh ideas and creates an opportunity to represent business community's point of view.
Določanje ciljev in kazalnikov
Fixing objectives and indicators
Splošen cilj programa je izboljšati pravilno delovanje sistemov obdavčitve na notranjem trgu s krepitvijo sodelovanja med sodelujočimi državami, njihovimi upravami in drugimi organi .
The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and other bodies.
Splošen cilj programa je izboljšati pravilno delovanje sistemov obdavčitve na notranjem trgu s krepitvijo sodelovanja med sodelujočimi državami, njihovimi upravami in uradniki .
The overall objective of the programme shall be to improve the proper functioning of the taxation systems in the internal market by increasing co-operation between participating countries, their administrations and officials.
Celo Evropska konfederacija neodvisnih sindikatov ugotavlja, da "zlasti na področju davkov pogosto zija prepad med teorijo in prakso" ter da se "seminarji, na katerih sodeluje visoko kvalificirano osebje, pogosto izogibajo s prakso povezanim temam", in zato poziva, naj bodo seminarji bolj usmerjeni k dejanski praksi.
Even the European Confederation of Independent Trade Unions notes that “particularly in the tax field, there is often a yawning gap between theory and practice, and seminars involving highly-qualified staff often disregard issues relating to practice”, and therefore calls for seminars to be geared more closely to actual practice.
Cilji programa so:
The objectives of the programme shall be:
Posebni cilji programa so:
The specific objectives of the programme shall be:
Člen 4, odstavek 2, točka (a), uvodni del
Article 4, paragraph 2, point (a), introductory part
(a) glede davka na dodano vrednost , trošarine , dohodnine in davka od premoženja :
(a) in respect of value added tax , excise duties and taxes on income and on capital :
(a) glede davka na dodano vrednost in trošarine:
(a) in respect of value added tax and excise duties:
Člen 4, odstavek 2, točka (a a) (novo)
Article 4, paragraph 2, point (a a) (new)
( aa) glede dohodnine in davka na kapital:
(aa) in respect of taxes on income and on capital :
(i) zagotoviti uspešno in učinkovito izmenjavo informacij ter upravno sodelovanje, vključno z izmenjavo dobrih načinov upravnega ravnanja; in
(i) to secure efficient and effective information exchange and administrative cooperation, including the sharing of good administrative practices; and
(ii) omogočiti uradnikom, da dosežejo visok standard razumevanja prava Skupnosti in njegovega izvajanja v državah članicah.
(ii) to enable officials to achieve a high standard of understanding of Community law and of its implementation in Member States.
(c) glede držav kandidatk in možnih držav kandidatk zadovoljiti posebne potrebe teh držav na področju davčne zakonodaje in upravne usposobljenosti;
(c) in respect of candidate and potential candidate countries, to meet the special needs of those countries in the field of tax legislation and administrative capacity;
(c) glede držav kandidatk in možnih držav kandidatk zadovoljiti posebne potrebe teh držav , da lahko sprejmejo potrebne ukrepe za pristop na področju davčne zakonodaje in upravne usposobljenosti;
(c) in respect of candidate and potential candidate countries, to meet the special needs of those countries so that they take the necessary measures for accession in the field of tax legislation and administrative capacity;
(d) glede tretjih držav, zlasti držav partneric, ki sodelujejo pri evropski sosedski politiki, izboljšati sodelovanje z davčnimi upravami teh držav.
(d) in respect of third countries, in particular those of the partner countries of the European Neighbourhood policy, to improve cooperation with the tax administrations of those countries.
Komisija vsako leto oblikuje delovni program v skladu s postopkom, navedenim v členu 16(2).
The Commission shall, in accordance with the procedure referred to in Article 16(2), annually establish a work programme.
Delovni program temelji na načrtu ukrepov, ki so v obravnavanem proračunskem letu predvideni na osnovi pričakovane razčlenitve sredstev.
The work programme shall be based on a schedule of actions envisaged for the budgetary year concerned and the expected breakdown of the funds.
Delovni program se objavi na spletni strani Komisije.
The work programme shall be published on the Internet website of the Commission.
Delovni program vsebuje kazalnike za cilje programa iz člena 4(2), ki se uporabljajo za srednjeročno in končno oceno programa iz člena 18.
The work programme shall contain indicators for the programme objectives referred to in Article 4(2), which shall be used for the mid-term and final evaluations of the programme under Article 18.
Za vse ukrepe, sprejete v okviru obeh programov (Carina in Fiscalis 2013), je treba določiti in analizirati natančno opredeljene cilje in merljive kazalnike ter oblikovati podlago za odločitev o ukrepih, ki izpolnjujejo pogoje za pomoč.
In both programmes (Customs and Fiscalis 2013), for all measures taken under them, precisely defined objectives and measurable indicators should be laid down and analysed and form the basis for the decision on measures eligible for assistance.
Vključitev kazalnikov v delovni program bi olajšala pripravo srednjeročnih in končnih poročil.
Incorporating indicators into the work programme would make it easier to draw up the mid-term and final reports.
Komisija in sodelujoče države zagotovijo delovanje komunikacijskih sistemov in sistemov za izmenjavo informacij, kakor je opredeljeno v drugem odstavku.
The Commission and the participating countries shall ensure that the communication and information exchange systems set out in paragraph 2 are operational.
Komisija in države članice zagotovijo delovanje komunikacijskih sistemov in sistemov za izmenjavo informacij, kakor je opredeljeno v drugem odstavku.
The Commission and the Member States shall ensure that the communication and information exchange systems set out in paragraph 2 are operational.
Člen 6, odstavek 2, točka (e)
Article 6, paragraph 2, point (e)
(e) katere koli nove komunikacijske sisteme in sisteme za izmenjavo informacij, povezane z davki ter vzpostavljene v skladu z zakonodajo Skupnosti in predvidene v delovnemu programu, navedenem v členu 5.
(e) any new tax related communication and information exchange systems, established under Community legislation and provided for in the Work Programme referred to in Article 5.
(Predlog spremembe ne zadeva slovenske različice.)
(Does not apply to the English version)
Člen 6, odstavek 3, pododstavek 1
Article 6, paragraph 3, subparagraph 1
Sestavni deli komunikacijskih sistemov in sistemov za izmenjavo informacij so strojna oprema, programska oprema in omrežne povezave, ki so enotne v vseh sodelujočih državah .
The Community components of the communication and information exchange systems shall be the hardware, software and network connections, which are common to all participating countries.
Sestavni deli komunikacijskih sistemov in sistemov za izmenjavo informacij so strojna oprema, programska oprema in omrežne povezave, ki so enotne v vseh državah članicah .
The Community components of the communication and information exchange systems shall be the hardware, software and network connections, which are common to all Member States .
Člen 6, odstavek 4, pododstavek 1
Article 6, paragraph 4, subparagraph 1
Sestavni deli komunikacijskih sistemov in sistemov za izmenjavo informacij, ki niso iz Skupnosti, vključujejo nacionalne zbirke podatkov, ki so del teh sistemov, omrežne povezave med sestavnimi deli iz Skupnosti in tistimi, ki niso iz Skupnosti, ter takšno programsko in strojno opremo, za katero vsaka sodelujoča država meni, da je ustrezna za popolno delovanje navedenih sistemov povsod v njeni upravi.
The non-Community components of the communication and information-exchange systems shall comprise the national databases forming part of these systems, the network connections between the Community and non-Community components and such software and hardware as each participating country deems appropriate for the full operation of those systems throughout its administration.
Sestavni deli komunikacijskih sistemov in sistemov za izmenjavo informacij, ki niso iz Skupnosti, vključujejo nacionalne zbirke podatkov, ki so del teh sistemov, omrežne povezave med sestavnimi deli iz Skupnosti in tistimi, ki niso iz Skupnosti, ter takšno programsko in strojno opremo, za katero vsaka država članica meni, da je ustrezna za popolno delovanje navedenih sistemov povsod v njeni upravi.
The non-Community components of the communication and information-exchange systems shall comprise the national databases forming part of these systems, the network connections between the Community and non-Community components and such software and hardware as each Member State deems appropriate for the full operation of those systems throughout its administration
Člen 6, odstavek 4, pododstavek 2
Article 6, paragraph 4, subparagraph 2
Sodelujoče države zagotovijo stalno delovanje sestavnih delov, ki niso iz Skupnosti, ter njihovo interoperabilnost s sestavnimi deli iz Skupnosti.
The participating countries shall ensure that the non-Community components are kept operational and shall assure the interoperability of these components with the Community components.
Države članice zagotovijo stalno delovanje sestavnih delov, ki niso iz Skupnosti, ter njihovo interoperabilnost s sestavnimi deli iz Skupnosti.
The Member States shall ensure that the non-Community components are kept operational and shall assure the interoperability of these components with the Community components.
Komisija v sodelovanju s sodelujočimi državami uskladi tiste vidike oblikovanja in delovanja sestavnih delov sistemov in infrastrukture iz Skupnosti in tistih, ki niso iz Skupnosti, ki so opredeljeni v drugem odstavku in so potrebni za zagotovitev operabilnosti, medsebojne povezave in neprestanih izboljšav.
The Commission shall co-ordinate, in co-operation with the participating countries , those aspects of the establishment and functioning of the Community and non-Community components of the systems and infrastructure referred to in paragraph 2 which are necessary to ensure their operability, interconnectivity and continuous improvement.
Sodelujoče države upoštevajo časovne načrte in roke, določene za ta namen.
The schedules and deadlines established for that purpose shall be complied with by the participating countries.
Komisija v sodelovanju z državami članicami uskladi tiste vidike oblikovanja in delovanja sestavnih delov sistemov in infrastrukture iz Skupnosti in tistih, ki niso iz Skupnosti, ki so opredeljeni v drugem odstavku in so potrebni za zagotovitev operabilnosti, medsebojne povezave in neprestanih izboljšav.
The Commission shall co-ordinate, in co-operation with the Member States , those aspects of the establishment and functioning of the Community and non-Community components of the systems and infrastructure referred to in paragraph 2 which are necessary to ensure their operability, interconnectivity and continuous improvement.
Države članice upoštevajo časovne načrte in roke, določene za ta namen.
The schedules and deadlines established for that purpose shall be complied with by the Member States .
Komisija lahko omogoči dostop do komunikacijskih sistemov in sistemov za izmenjavo informacij drugi javni službi za davčne ali nedavčne namene, če je v proračun programa vplačan finančni prispevek.
The Commission may make the communication and information exchange systems available to other public services for tax or non-tax purposes provided that a financial contribution is paid to the programme budget.
Člen 7 1
Article 7