natgillin/translations-raw huggingface dataset:
(15a) Ob upoštevanju načela prenosa, ki določa meje pristojnosti Unije v členu 5 Pogodbe o Evropski uniji, vzpostavitev srednjeročnega proračunskega okvira in sprejetje večletnega proračunskega načrtovanja ne ovirata novoizvoljenih vlad v časovnem okviru načrtovanja, da spremenijo ohranjene predhodne ukrepe tako, da bodo ti odražali njihove prednostne naloge.
( 15a ) Taking into account the principal of conferral that governs the limits of Union competences under Article 5 of the Treaty on European Union, the establishment of medium-term budgetary framework and the adoption of the multi-annual fiscal planning does not deprive any newly-elected government within the time frame covered by the planning to modify the previous policy options retained in order to reflect its own priorities.
Vendar bi morale za te prednostne naloge veljati omejitve iz člena 126 PDEU.
However, these priorities should be set under the constraints of A rticle 126 TFEU .
(16) Določbe okvira za proračunski nadzor, ki sta ga določila Pogodba in zlasti Pakt za stabilnost in rast, se uporabljajo za državo kot celoto, ki jo sestavljajo podsektorji, kot so centralna država, federalna država in lokalna država ter skladi socialne varnosti, kot jih opredeljuje Uredba (ES) št. 2223/96.
(16) Provisions of the budgetary surveillance framework established by the Treaty and in particular the Stability and Growth Pact apply to general government as a whole, which comprises the sub-sectors central government, state government, local government, and social security funds, as defined in Regulation (EC) No 2223/96.
Določbe držav članic glede okvira za proračunski nadzor, določene s PDEU in zlasti Paktom za stabilnost in rast, je treba posodobiti v skladu z mednarodnimi računovodskimi standardi za javni sektor.
T he Member S t ates ' provisions of the budgetary surveillance framework established by the TFEU and in particular the Stability and Growth Pact sh ould be updated to International Public Sector Accounting Standards .
(17) Občutno število držav članic je izkusilo precejšnjo fiskalno decentralizacijo s prenosom proračunskih pristojnosti na podnacionalne vlade.
(17) A significant number of Member States have experienced a sizeable fiscal decentralisation with the devolution of budgetary powers to sub-national governments.
Vloga takih podnacionalnih vlad pri zagotavljanju upoštevanja Pakta za stabilnost in rast se je s tem občutno povečala in treba je zlasti zagotoviti, da so vsi podsektorji države ustrezno kriti po obsegu obveznosti in postopkov, določenih v nacionalnih proračunskih okvirih v vseh državah članicah, še zlasti pa v tistih, ki so bolj decentralizirane.
The role of such sub-national governments in ensuring that the Stability and Growth Pact is adhered to has thereby increased considerably, and particular attention should be paid to ensuring that all general government sub-sectors are duly covered by the scope of the obligations and procedures laid down in domestic budgetary frameworks, specifically, but not exclusively, in such more decentralised Member States.
(18) Da bi proračunski okviri učinkovito spodbujali proračunsko disciplino in trajnost javnih financ, morajo javne finance pokrivati v celoti.
(18) To be effective in promoting budgetary discipline and the sustainability of public finance, budgetary frameworks should comprehensively cover public finances.
Iz tega razloga je treba o transakcijah izvenproračunskih skladov in organov , ki imajo takojšnje ali srednjeročne posledice za proračunsko stanje držav članic , poročati na pregleden način.
For this reason, operations of extra-budgetary funds and bodies that have an immediate or medium-term impact on Member States’ budgetary positions should be reported in a transparent manner .
Njihov pričakovani in potencialni učinek na splošno stanje in zadolženost državnega proračuna bi moral biti izrecno obravnavan v srednjeročnih proračunskih okvirih.
Their expected or potential impact on general government budget balances and debt should be explicitly addressed in the medium-term budgetary frameworks.
(18a) Komisija bi morala redno ocenjevati izvajanje te direktive.
( 18a ) The Commission should continually assess the implementation of this Directive.
Opredeliti in razširjati je treba zglede najboljše prakse, zlasti kar zadeva obliko in vlogo neodvisnih fiskalnih institucij.
Best practices should be identified and shared, especially as regards the design and role of independent fiscal institutes.
(18b) Namen in lastnosti direktive zahtevajo prenos na nacionalni ravni, ki bi bil čim bližje besedilu direktive.
( 18b ) The purpose and the features of th is Directive call for a national transposition which is as close as possible to the text of the Directive.
To velja za vse države članice, še posebej pa za sodelujoče države članice.
While this is true for all Member States, it is particularly true for the participating Member States.
(18c) Države članice euroobmočja morajo v svoje nacionalne proračunske okvire uvesti več lastnosti poleg tistih, ki jih vsebuje ta direktiva za vse države članice.
(18c ) There is a need for euro area Member States to implement into their national budgetary frameworks several features in addition to the features contained in this Directive for all the Member states.
Poglavje s posebnimi določbami za euroobmočje držav članic določa te lastnosti: proračunske postopke od zgoraj navzdol in neodvisne institucije s poznavanjem fiskalne politike, katerih naloga je zagotavljanje neodvisnega spremljanja, analize, ocen in napovedi.
A chapter with specific provisions for the euro area Member States establishes these two features: top-down budgetary processes and independent institutions with expertise in fiscal policy tasked with providing independent monitoring, analysis, assessments and forecasts.
Države članice, ki niso članice euroobmočja, lahko prostovoljno vključijo več ali vse dodatne lastnosti v svoje nacionalne proračunske okvire.
Non euro area Member States can voluntary incorporate several or all of these additional features into their national budgetary frameworks.
(18d) Države članice, katerih valuta ni euro, bi morale imeti pravico, da uporabljajo zakonodajo o gospodarskem upravljanju, ne glede na njihove siceršnje pravice in obveznosti iz PDEU.
( 18d ) Without prejudice to their rights and obligations under the TFEU, the Member States whose currency is not the euro should have the right to apply the economic governance legislation.
(19) Ker cilja ukrepa, ki ga je treba sprejeti, tj. enotno upoštevanje proračunske discipline, kot to zahteva Pogodba, države članice ne morejo zadovoljivo doseči in ga je lažje doseči na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti, kot je določeno v členu 5 Pogodbe o Evropski uniji.
(19) Since the objective of the action to be taken, namely uniform compliance with budgetary discipline as required by the Treaty, cannot be sufficiently achieved by the Member States and can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
V skladu z načelom sorazmernosti iz navedenega člena ta direktiva ne presega okvirov, ki so potrebni za doseganje navedenega cilja –
In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective,
SPREJEL NASLEDNJO DIREKTIVO:
HAS ADOPTED THIS DIRECTIVE:
Vsebina in opredelitve pojmov
Subject matter and definitions
Ta direktiva določa podrobna pravila v zvezi z značilnostmi proračunskih okvirov držav članic, ki so potrebni za zagotavljanje skladnosti z obveznostmi držav članic v zvezi s čezmernimi javnofinančnimi primanjkljaji, kot je določeno v členu 126(1) PDEU, ob upoštevanju povezanih protokolov, vključno s protokolom 15.
This Directive sets out detailed rules concerning the characteristics of the budgetary frameworks of the Member States that are necessary to ensure compliance with the obligation of the Member States with regard to excessive government deficits as referred to in Article 126(1) TFEU with due regard to related Protocols, including Protocol 15 .
V tej direktivi se uporabljajo opredelitve pojmov „vlada“, „primanjkljaj“ in „investicija“, kot jih določa člen 2 Protokola (št. 12) o postopku v zvezi s čezmernim primanjkljajem, priloženega k Pogodbama.
For the purposes of this Directive the definitions of 'government', 'deficit' and 'investment' set out in Article 2 of Protocol (No 12) on the excessive deficit procedure annexed to the Treaties shall apply.
Poleg tega se uporablja še naslednja opredelitev:
In addition the following definition shall apply:
(a) „sodelujoče države članice“ pomeni države članice, katerih valuta je euro;
(a) 'participating Member States' means Member States whose currency is the euro;
(b) „države članice z odstopanjem“ pomeni države članice, ki niso sodelujoče države;
(b) 'Member States with a derogation' means Member States that are not participating Member States.
(c) „proračunski okvir“ pomeni niz dogovorov, postopkov in institucij, ki so osnova za vodenje proračunskih politik države, zlasti:
(c) 'budgetary framework' means the set of arrangements, procedures and institutions that underlie the conduct of budgetary policies of general government, in particular:
(i) sistemov proračunskega računovodstva in statističnega poročanja;
(i) systems of budgetary accounting and statistical reporting;
(ii) pravil in postopkov, ki urejajo pripravo napovedi za proračunsko načrtovanje;
(ii) rules and procedures governing the preparation of forecasts for budgetary planning;
(iii) nacionalnih numeričnih fiskalnih pravil, ki usklajujejo vodenje fiskalne politike z obveznostmi vsake države članice iz PDEU , izraženo v obliki zbirnega kazalnika proračunske uspešnosti, kot so npr. javnofinančni primanjkljaj, zadolževanje, dolgovi, ali njihovi pomembnejši sestavni deli;
(iii) national numerical fiscal rules, which align the conduct of fiscal policy with the Member State's respective obligations under the TFEU expressed in terms of a summary indicator of budgetary performance, such as the government budget deficit, borrowing, debt, or a major component thereof;
(iv) proračunskih postopkov, sestavljenih iz postopkovnih pravil, na katerih temelji proračunski postopek v vseh fazah;
(iv) budgetary procedures comprising procedural rules to underpin the budget process at all stages;
(v) srednjeročnih proračunskih okvirov kot posebnega niza nacionalnih proračunskih postopkov, ki širijo obseg oblikovanja fiskalnih politik onkraj letnega proračunskega koledarja, vključno z določanjem prednostnih nalog politik in srednjeročnih proračunskih ciljev;
(v) medium-term budgetary frameworks as a specific set of national budgetary procedures that extend the horizon for fiscal policy making beyond the annual budgetary calendar, including the setting of policy priorities and of medium-term budgetary objectives;
(vi) dogovorov v zvezi z neodvisnim spremljanjem, analizo, ocenami in potrjevanjem za izboljšavo preglednosti elementov proračunskega postopka, med drugim tudi mandata neodvisnih institucij s poznavanjem fiskalne politike ali institucij, ki delujejo na področju proračunske politike;
(vi) arrangements for independent monitoring, analysis , assessments and validation to enhance the transparency of elements of the budget process, including inter alia the mandate of independent institutions with expertise in fiscal policy or institutions acting in the field of budgetary policy;
(vii) mehanizmov in predpisov, ki urejajo fiskalne odnose med javnimi organi v različnih podsektorjih države.
(vii) mechanisms and rules that regulate fiscal relationships between public authorities across sub-sectors of general government.
Države članice z odstopanjem
Member States with a derogation
Država članica z odstopanjem lahko uporabi pravila, ki v tej direktivi veljajo za sodelujoče države članice, in če jih, o tem obvesti Komisijo.
A Member State with a derogation may apply the rules applicable to participating Member States laid down in this Directive and, if so, shall notify the Commission accordingly.
Tako obvestilo se objavi v Uradnem listu Evropske unije.
Such a notification shall be published in the Official Journal of the European Union.
Od dneva, ki sledi dnevu objave, zadevna država članica šteje za sodelujočo državo članico za namene te direktive.
The Member State concerned shall be considered to be a participating Member State for the purposes of this Directive from the day after such publication.
Računovodstvo in statistika
Accounting and statistics
Za zagotovitev pravočasnega in točnega poročanja o letnih in četrtletnih podatkih držav na podlagi ESA v skladu z zahtevo programa za prenos ESA, imajo države članice uveljavljene sisteme javnega računovodstva, ki uporabljajo računovodstvo na podlagi poslovnega dogodka in ki v celoti in dosledno pokrivajo vse podsektorje države, kot jih opredeljuje Uredba (ES) št. 2223/96 (ESA 95)▐.
To ensure the timely and accurate reporting of annual and quarterly ESA-based government data as required by the ESA transmission programme , Member States shall have in place public accounting systems , applying the accrual basis of accounting and comprehensively and consistently covering all sub-sectors of general government as defined by Regulation (EC) No 2223/96 (ESA 95)▐.
Za te sisteme▐ se izvajata neodvisen nadzor in revizija.
Those ▐systems shall be subject to independent control and audit.
Poleg zahtev v členu 3(1) sodelujoče države članice zagotovijo, da so njihovi sistemi javnega računovodstva predmet neodvisne kontrole in revizije.
In addition to the requirements in Article 3(1) p articipating Member States shall ensure that their public accounting systems are subject to independent control and audit .
Države članice si prizadevajo sprejeti mednarodne računovodske standarde za javni sektor v treh letih od začetka veljavnosti te direktive.
Member States shall move to adopt International Public Sector Accounting Standards within three years of this Directive coming into force.
Države članice zagotovijo strokovno neodvisnost nacionalnih statističnih organov, ki je v skladu z Evropskim statističnim kodeksom ravnanja, kot je določen v Uredbi (ES) št. 223/2009, in za nacionalna računska sodišča v skladu z Uredbo (ES) 479/2009, ki se nanaša na kakovost statističnih podatkov glede postopka v zvezi s čezmernim primanjkljajem.
Member States shall ensure the professional independence of national statistical authorities, which shall be consistent with the European statistics code of practice as laid down in Regulation (EC) No 223/2009, and for national courts of auditors, which shall be consistent with Regulation (EC) No 479/2009 as regards the quality of statistical data in the context of the excessive deficit procedure.
(a) pregledne postopke zaposlovanja in odpuščanja, ki morajo biti neodvisni od izidov političnih volitev;
(a) transparent recruitment and dismissal processes which must be independent of the outcome of political elections ;
(b) proračunska sredstva, ki morajo biti letno opredeljena;
(b) budgetary allocations which must be made annually ;
(c) datum objave statističnih podatkov, ki mora biti določen vsaj eno leto vnaprej.
(c) the date of publication of statistical information which must be designated at least one year in advance .
Države članice zagotavljajo pravočasno in redno javno razpoložljivost fiskalnih podatkov za vse podsektorje države.
Member States shall ensure timely and regular public availability of fiscal data for all sub-sectors of general government.
Države članice zlasti:
In particular Member States shall publish
(a) objavijo fiskalne podatke po plačilih (ali enakovredne vrednosti iz javnega računovodstva, če podatki po plačilih niso na voljo) v naslednjih časovnih presledkih:
(a) cash-based fiscal data (or an equivalent figure from public accounting if cash-based data is not available) at the following frequencies:
– mesečno, do konca naslednjega zadevnega meseca, za centralno državo, regionalno državo in sklade socialne varnosti , ti podatki pa pokrivajo vse podsektorje države, ki so obravnavani ločeno, ter
– monthly for central government, state government and social security funds, with each sub-sector thereof separately identified, before the end of the following relevant month, and
– četrtletno za lokalno državo in druga izvenproračunska sredstva v enem mesecu pred iztekom zadevnega četrtletja;
– quarterly, for local government and other extra-budgetary funds, within one month of the end of the relevant quarter;
(b) objavijo podrobno prehodno tabelo z elementi preračunavanja podatkov, osnovanih na plačilih, v podatke, osnovane na ESA-95.
(b) a detailed reconciliation table showing the elements of transition between cash based and ESA 95-based data.
Države članice zagotovijo, da je fiskalno načrtovanje osnovano na realnih makroekonomskih in proračunskih napovedih, pri čemer se uporabljajo najaktualnejše informacije , ki zajemajo nacionalne napovedi, če so aktualnejše kot napovedi Komisije.
Member States shall ensure that fiscal planning is based on realistic macroeconomic and budgetary forecasts using the most up-to-date information , including national forecasts where they are more up to date than Commission forecasts .
Makroekonomske in proračunske napovedi se pripravijo ob ustreznem upoštevanju napovedi Komisije in napovedi drugih neodvisnih organov .
The macroeconomic and budgetary forecasts shall be prepared taking into account the Commission forecasts and those of other independent bodies as appropriate.
Opravljena bo primerjava glede napovedi Komisije ter znatnih razhajanj med izbranim makrofiskalnim scenarijem in napovedjo Komisije , zlasti kadar raven rasti eksogenih spremenljivk z velikimi čezmejnimi makroekonomskimi učinki bistveno odstopa od vrednosti iz napovedi Komisije.
A comparison will be undertaken with respect to the Commission forecast and significant divergences between the chosen macro-fiscal scenario and the Commission forecast shall be explained, in particular if the level or growth of exogenous variables with significant cross-border macroeconomic effects departs significantly from the values retained in the Commission's forecasts.
Komisija objavi metodologije, predpostavke in parametre, ki so temelj njenih makroekonomskih in proračunskih napovedi.
The Commission shall make public the methodologies, assumptions, and parameters that underpin its macroeconomic and budgetary forecasts.
Da bi Komisija podprla države članice pri pripravi proračunskih napovedi, zagotovi napovedi za odhodke in prihodke EU za enakovredno obdobje.
In order to support a Member State in preparing its budgetary forecasts, the Commission shall provide forecasts for EU expenditure and revenues for the equivalent time period.
Makroekonomske in proračunske napovedi za fiskalno načrtovanje vsebujejo tudi alternativne makroekonomske scenarije za proučitev gibanja fiskalnih spremenljivk v različnih gospodarskih pogojih.
Macroeconomic and budgetary forecasts for fiscal planning shall comprise alternative macroeconomic scenarios to examine the path of fiscal variables under different economic conditions.
Obseg alternativnih scenarijev, uporabljenih v makroekonomskih in proračunskih napovedih, se ravna po natančnosti preteklih napovedi in teži k temu, da bi upošteval učinek morebitnih ugotovljenih makroekonomskih neravnovesij, med drugim tudi v skladu z Uredbo (EU) št. .../2011 Evropskega parlamenta in Sveta o preprečevanju in odpravljanju makroekonomskih neravnovesij.
The range of alternative scenarios used in macroeconomic and budgetary forecasts shall be guided by past forecast performance and shall endeavour to take into account the impacts of macroeconomic imbalances, where those have been highlighted, including in accordance with Regulation ( EU) No .../2011 of the European Parliament and of the Council of ... on the prevention and correction of macroeconomic imbalances.
Pred pripravo makroekonomskih in proračunskih napovedi se država članica in Komisija lahko dogovorita o metodologiji priprave napovedi ter o obliki in vrsti predpostavk, ki jih je treba upoštevati.
Before drafting macroeconomic and budgetary forecasts a Member State and the Commission may choose to reach agreement on the forecasting methodology and type and range of assumptions to be taken into account.
Države članice opredelijo, katera institucija je pristojna za pripravo napovedi, in poskrbijo, da so uradne makroekonomske in proračunske napovedi, pripravljene za fiskalno načrtovanje, javno dostopne, vključno z metodologijami, domnevami in parametri , na katerih temeljijo te napovedi .
Member States shall specify which institution is responsible for producing the forecast and shall make public the official macroeconomic and budgetary forecasts prepared for fiscal planning, including the methodologies, assumptions, and parameters underpinning those forecasts .
Makroekonomske in proračunske napovedi za fiskalno načrtovanje držav članic redno revidirajo neodvisni organi, kar zajema tudi naknadno oceno lastnih preteklih napovedi .
Member States shall have the macroeconomic and budgetary forecasts for fiscal planning regularly audited by independent bodies , including ex post evaluation of their own forecasting record .
Rezultati te revizije so hitro dostopni javnosti in jih je treba ustrezno upoštevati v prihodnjih makroekonomskih in proračunskih napovedih.
The result of this auditing shall be made public promptly and taken into account appropriately in future macroeconomic and budgetary forecasts .
Poleg teh obveznosti sodelujoče države članice zagotovijo, da se revizija njihovih preteklih napovedi opravi neodvisno, na primer da jo opravi neodvisen javni organ.
In addition to these obligations p articipating Member States shall ensure auditing of their own past forecast record is done on an independent basis, such as by an independent public body .
Revizija se opravi enkrat letno.
The auditing shall be conducted once a year.
Rezultat te neodvisne revizije je dostopen javnosti.
The result of this independent auditing shall be made public.
Obseg dolga in primanjkljaja držav članic ter njegovo gibanje objavi Eurostat vsaj vsake tri mesece.
Member States' debt and deficit levels and their evolution shall be published by Eurostat at least every three months.
Če v treh zaporednih letih napovedi Komisije predvidijo znatno bolj natančno presojo dejanske gospodarske dejavnosti kot napovedi sodelujočih držav članic, se od teh držav članic zahteva, da po tem, ko to potrdi Svet s sklepom, načrtujejo svoj proračun na podlagi napovedi Komisije ali uporabijo napovedi neodvisnih nacionalnih organov.
If, over the course of three consecutive years, the Commission's forecasts provide a significantly more accurate reflection of actual economic activity than those of participating Member States, then those Member States shall be required, subject to a Council decision to that effect, to base their budgetary planning on the Commission's forecasts or to use the forecasts of independent national bodies.
Svet spremlja razmere in razveljavi kateri koli sklep, sprejet v skladu s prvim pododstavkom, če meni, da država članica izdeluje napovedi, ki ustrezajo zahtevam iz tega člena.
The Council shall monitor the situation and shall repeal any decision adopted under the first subparagraph where it deems that the Member State is producing forecasts adequate to meeting the requirements of this Article.
Nacionalno lastništvo – nacionalna numerična fiskalna pravila
National ownership – National n umerical fiscal rules
Države članice imajo začrtana nacionalno zavezujoča numerična fiskalna pravila, ki učinkovito skrbijo za skladnost z večletnim okvirom, ob upoštevanju tega , da države članice izpolnjujejo svoje obveznosti iz PDEU na področju proračunske politike , vključno s protokoli, ki so priloženi k njej .
Member States shall have in place national binding numerical fiscal rules that effectively promote compliance over a multi-annual framework, with their respective obligations deriving from the TFEU in the area of budgetary policy, including Protocols attached thereto .
Ta pravila obsegajo zlasti:
Such rules shall include in particular: