natgillin/translations-raw huggingface dataset:
V zvezi s tem je treba tudi opomniti, da je Evropski parlament Komisijo spodbudil, naj „nadaljuje dejavnosti glede poenostavitve prava družb, računovodstva in revizij [...], zlasti četrte in sedme direktive o pravu družb“
Secondly, it is recalled that the European Parliament encouraged “the Commission to continue its activities with regard to the simplification of company law, accounting and auditing…, in particular the 4 th and 7 th Company Law Directives”
Poročilo o mednarodnih standardih računovodskega poročanja (MSRP) in vodenju Upravnega odbora za mednarodne računovodske standarde (UOMRS) ( 2006/2248(INI) ), Evropski parlament, Odbor za ekonomske in monetarne zadeve, poročevalec: Alexander Radwan, A6-0032/2008 , 5.2.2008, str.
Report on International Financial Reporting Standards (IFRS) and the Governance of the International Accounting Standards Board (IASB) ( 2006/2248(INI) ), EP, Committee on Economic and Monetary Affairs, Rapporteur: Alexander Radwan, A6-0032/2008 , 5.2.2008, p.
V sedanjem predlogu pa Komisija teh vprašanj ne obravnava.
The current Commission Proposal, however, falls short in addressing these two issues.
Prvič, treba se je vprašati, ali se bo zaradi možnosti izvzetja mikro subjektov iz obveznosti priprave in objave letnih računovodskih izkazov upravno breme res občutno zmanjšalo.
First, it is arguable whether the option to exempt micro-entities from the obligation to prepare and publish their annual accounts will in the end reduce the administrative burden significantly.
V oceni učinka, ki je priložena predlogu Komisije, so prednosti izvzetja mikro subjektov preveč poudarjene, pomanjkljivosti, ki niso številčno opredeljene, pa podcenjene
The impact assessment accompanying the Commission proposal exaggerates the advantages and fails to quantify and consequently under-estimates the disadvantages of exempting micro-entities
Ocena učinka: Spremni dokument k predlogu Direktive Evropskega parlamenta in Sveta o spremembi Direktive Sveta 78/660/EGS o letnih računovodskih izkazih posameznih vrst družb v zvezi z mikro subjekti, SEC(2009)206, 26.2.2009, str.
Impact Assessment: Accompanying document to the Proposal for a directive of the European Parliament and the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities, SEC(2009)206, 26.02.2009, p.
V oceni učinka na primer niso upoštevani stroški, povezani z novimi računovodskimi zahtevami, ki jih bodo države članice naložile mikro subjektom, ter stroški zbiranja novih statističnih podatkov.
For example, the impact assessment fails to take into account the costs related to new accounting requirements that member states will impose on micro-entities and the cost related to the collection of new statistical data.
Učinek na enotni trg, obveščenost zunanjih zainteresiranih strani ter zaščita upnikov prav tako niso številčno opredeljeni.
It also fails to quantify the impact on the single market, information to external stakeholders and creditor's protection.
Mikro subjekti, ki se ukvarjajo s čezmejno trgovino, bi lahko bili prikrajšani za dostop do letnih računovodskih izkazov njihovih trgovinskih partnerjev, zaradi česar ne bodo več mogli preverjati njihove solventnosti.
A micro-entity engaged in cross border trading could be deprived of access to its trading partner annual accounts and therefore it would be deprived of a means to check the solvability of its trading partner.
To bi pomenilo zadušitev čezmejne trgovine.
This would dampen cross-border trade.
Drugič, zmanjšanje upravnega bremena malih in srednjih podjetij je treba izvesti skladno in celovito.
Secondly, reducing the administrative burden for SMEs must be realised in a coherent and comprehensive manner.
Komisija je že predvidela splošno revizijo četrte in sedme direktive o pravu družb v letu 2010, zato jo pozivamo, naj umakne sedanji predlog in leta 2010 predstavi nov, celovit predlog.
As the Commission is already foreseeing a general revision of the 4th and 7th Company Law Directives in 2010, it is asked that the Commission withdraws its current proposal and comes back with a comprehensive proposal in 2010.
Jasno je torej, in Komisija je to jasno navedla v oceni učinka
It is thus clear – as the Commission rightly indicates in her impact assessment
30. , da bo treba statistične informacije, ki jih sedaj pridobivajo iz letnih računovodskih izkazov mikro subjektov, zbirati na drugačen način, kar bo znatno zmanjšalo ali celo izničilo prednosti predloga Komisije.
30. – that the statistical information now drawn from the annual accounts of micro-entities will have to be collected through other means, thereby significantly reducing and possibly even undo the advantages of the Commission proposal.
Izmenjava najboljših praks med državami članicami bi lahko prispevala k bolj trajnostnemu načinu oblikovanja ustreznih nacionalnih pravil in k zmanjšanju upravnega bremena.
Sharing best practices between Member States could contribute in a more sustainable way to the creation of an appropriate set of national rules and minimization of administrative burdens.
Komisija bi se morala v zvezi s tem vzdržati predlaganja vseh ukrepov, ki bi lahko negativno vplivali na učinek nacionalnih ukrepov za zmanjšanje upravnega bremena.
In this respect the Commission should consider to refrain from proposing any measure which would negatively affect the impact of national measures to reduce the administrative burden.
Zato Komisijo pozivamo, naj celovitemu predlogu, ki ga bo predstavila leta 2010, priloži tudi celovito oceno učinka, ki bo zajemala oceno in številčno opredelitev prednosti in pomanjkljivosti predloga.
Therefore it is asked that the comprehensive proposal that the Commission shall put forward in 2010 is accompanied by an all-inclusive impact assessment that estimates and quantifies both advantages and disadvantages of its proposal.
V oceni učinka in v predlogu naj Komisija upošteva najboljše prakse, ki so bile opredeljene v Evropski uniji.
In its impact assessment and proposal the Commission must take into account best practices as identified across the EU.
Odbor za ekonomske in monetarne zadeve poziva Odbor za pravne zadeve kot pristojni odbor, naj predlaga zavrnitev predloga Komisije in zahteva splošno revizijo četrte in sedme direktive o pravu družb v letu 2010, ki naj se osredotoča zlasti na zmanjšanje upravnega bremena in na poenostavitev zahtev o finančnem poročanju za mikro subjekte.
The Committee on Economic and Monetary Affairs calls on the Committee on Legal Affairs, as the committee responsible, to propose rejection of the Commission proposal and to ask for a general revision of the 4th and 7th Company Law Directives in 2010, which shall focus, in particular, on reducing the administrative burden and simplifying the financial reporting requirements of micro-entities.
Splošno revizijo četrte in sedme direktive o pravu družb bi morala spremljati celovita ocena učinka, ki bi se osredotočila na vprašanje, ali bo možnost, ki jo imajo države članice, da mikro subjekte oprostijo obveznosti po četrti direktivi o pravu družb, dejansko zmanjšala upravno breme zanje.
The general revision of the 4th and 7th Company Law Directives should be accompanied by a comprehensive impact assessment, which focuses on the question whether Member States' option to exempt micro-entities from their obligations under the 4th Company Law Directive will in fact reduce the administrative burden on them.
Ocena učinka bi v skladu s tem morala upoštevati ne le prednosti možnosti oprostitve za mikro subjekte, temveč tudi morebitne negativne ukrepe, ki bi jih posledično verjetno sprejele številne države članice, kot so denimo alternativne računovodske zahteve.
The impact assessment should, accordingly, take into account not only the advantages of such an optional exemption of micro-entities, but also the possible negative consequential measures most likely to be imposed by many Member States, such as alternative accounting requirements.
Odbor za ekonomske in monetarne zadeve nadalje predlaga, naj Komisija preuči, ali ne bi poenostavitev zahtev o finančnem poročanju veljala le za mikro subjekte, katerih prihodki od čezmejnih dejavnosti znotraj Evropske unije ne presegajo določenega odstotka (denimo 10 %) vseh njihovih prihodkov.
Furthermore, the Committee on Economic and Monetary Affairs suggests that the Commission consider whether only micro-entities with a turnover from cross-border activities within the European Union not exceeding a certain percentage (for example 10 %) of their total turnover should benefit from the simplification of financial reporting requirements.
Letni računovodski izkazi nekaterih oblik družb v zvezi z mikro podjetji
Annual accounts of certain types of companies as regards micro-entities
Datum predložitve EP
Committee responsible
Klaus-Heiner Lehne
Dirk Sterckx
Raffaele Baldassarre, Sebastian Valentin Bodu, Christian Engström, Marielle Gallo, Lidia Joanna Geringer de Oedenberg, Klaus-Heiner Lehne, Antonio Masip Hidalgo, Jiří Maštálka, Alajos Mészáros, Bernhard Rapkay, Evelyn Regner, Francesco Enrico Speroni, Alexandra Thein, Cecilia Wikström
Udo Bullmann, Nikolaos Chountis, George Sabin Cutaş, Leonardo Domenici, Diogo Feio, Elisa Ferreira, Vicky Ford, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Sven Giegold, Sylvie Goulard, Enikő Győri, Liem Hoang Ngoc, Gunnar Hökmark, Othmar Karas, Wolf Klinz, Jürgen Klute, Astrid Lulling, Hans-Peter Martin, Íñigo Méndez de Vigo, Ivari Padar, Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Peter Skinner, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Ramon Tremosa I Balcells, Corien Wortmann-Kool
Dirk Sterckx
Klaus-Heiner Lehne
Udo Bullmann, Nikolaos Chountis, George Sabin Cutaş, Leonardo Domenici, Diogo Feio, Elisa Ferreira, Vicky Ford, José Manuel García-Margallo y Marfil, Jean-Paul Gauzès, Sven Giegold, Sylvie Goulard, Enikő Győri, Liem Hoang Ngoc, Gunnar Hökmark, Othmar Karas, Wolf Klinz, Jürgen Klute, Astrid Lulling, Hans-Peter Martin, Íñigo Méndez de Vigo, Ivari Padar, Antolín Sánchez Presedo, Olle Schmidt, Edward Scicluna, Peter Simon, Peter Skinner, Theodor Dumitru Stolojan, Kay Swinburne, Marianne Thyssen, Ramon Tremosa I Balcells, Corien Wortmann-Kool
Raffaele Baldassarre, Sebastian Valentin Bodu, Christian Engström, Marielle Gallo, Lidia Joanna Geringer de Oedenberg, Klaus-Heiner Lehne, Antonio Masip Hidalgo, Jiří Maštálka, Alajos Mészáros, Bernhard Rapkay, Evelyn Regner, Francesco Enrico Speroni, Alexandra Thein, Cecilia Wikström
Magdalena Alvarez, Jean-Pierre Audy, Pervenche Berès, Sophie Briard Auconie, Sari Essayah, Danuta Maria Hübner, Philippe Lamberts, Klaus-Heiner Lehne, Thomas Mann, Dirk Sterckx, Pablo Zalba Bidegain
Piotr Borys, Sajjad Karim, Vytautas Landsbergis, Kurt Lechner, Eva Lichtenberger, Toine Manders, Arlene McCarthy, Angelika Niebler, Georgios Papastamkos
o izvajanju člena 2 kadrovskih predpisov Evropskih skupnosti: politika zaposlovanja v institucijah in organih EU
on implementation of Article 2 of the Staff Regulations of the European Communities: the recruitment policy of the Institutions and organs of the EU
– ob upoštevanju kadrovskih predpisov Evropskih skupnosti, zlasti členov 2, 27, 28(d) in 30 in Priloge III,
– having regard to the Staff Regulations of the European Communities, in particular Articles 2, 27, 28(d) and 30 thereof and Annex III thereto,
– ob upoštevanju Sklepa 2002/621/ES generalnih sekretarjev Evropskega parlamenta, Sveta in Komisije, sodnega tajnika Evropskega sodišča, generalnih sekretarjev Računskega sodišča, Ekonomsko-socialnega Odbora in Odbora regij ter predstavnika Evropskega varuha človekovih pravic z dne 25. julija 2002 o organizaciji in delovanju Urada za izbor osebja Evropskih skupnosti
– having regard to Decision 2002/621/EC of the Secretaries-General of the European Parliament, the Council and the Commission, the Registrar of the Court of Justice, the Secretaries-General of the Court of Auditors, the Economic and Social Committee and the Committee of the Regions, and the Representative of the European Ombudsman of 25 July 2002 on the organisation and operation of the European Communities Personnel Selection Office
UL L 197, 26.7.2002, str.
OJ L 197, 26.7.2002, p.
– ob upoštevanju sporazuma med generalnimi sekretarji Evropskega parlamenta, Sveta in Komisije, sodnim tajnikom Sodišča, generalnimi sekretarji Računskega sodišča, Ekonomsko-socialnega odbora in Odbora regij ter predstavnika Evropskega varuha človekovih pravic, v katerem so opredeljena splošna načela skupne politike izbiranja in zaposlovanja ter načela upravljanja z rezervnimi seznami (v nadaljevanju „Sporazum“),
– having regard to the Agreement between the Secretaries-General of the European Parliament, the Council and the Commission, the Registrar of the Court of Justice, the Secretaries-General of the Court of Auditors, the Economic and Social Committee, the Committee of the Regions, together with the representative of the mediator setting out the common principles for a shared selection and recruitment policy and the principles for managing reserve lists (hereinafter referred to as ‘the Agreement’),
– ob upoštevanju izjave predsedstva Evropskega parlamenta iz leta 2002
– having regard to the Declaration by the Bureau of the European Parliament of 2002
– ob upoštevanju razvojnega programa, naslovljenega kot načrt za izvajanje, ki ga je 11. septembra 2008 sprejel upravni odbor Evropskega urada za izbor osebja (razvojni program EPSO),
– having regard to the ongoing implementation of the EPSO Development Programme ‘Roadmap for Implementation’ adopted by the Management Board of the European Personnel Selection Office on 11 September 2008 (‘the EDP’),
– ob upoštevanju posebnega poročila Evropskega računskega sodišča št. 9/2009 o učinkovitosti in uspešnosti dejavnosti za izbor uslužbencev, ki jih izvaja Evropski urad za izbor osebja, z 11. junija 2009,
– having regard to Special Report No 9/2009 of the European Court of Auditors entitled ‘The efficiency and effectiveness of the personnel selection activities carried out by the European Personnel Selection Office’ adopted on 11 June 2009,
– ob upoštevanju letnega poročila Evropskega urada za izbor osebja in Evropske šole za upravo o dejavnostih v letu 2008 z 31. marca 2009,
– having regard to the 2008 Annual Activity Report of the European Personnel Selection Office and the European Administrative School of 31 March 2009,
– ob upoštevanju poročila Odbora za pravne zadeve ( A7-0012/2010 ),
– having regard to the report of the Committee on Legal Affairs ( A7‑0012/2010 ),
A. ker člen 2 kadrovskih predpisov eni ali več institucijam dovoljuje, da katero koli drugo institucijo ali medinstitucionalno telo zadolžijo za izvajanje nekaterih ali vseh pooblastil organa za imenovanja, in je bil ta člen podlaga za ustanovitev Evropskega urada za izbor osebja (EPSO),
A. whereas Article 2 of the Staff Regulations allows one or more institutions to entrust to any of them or to an interinstitutional body the exercise of some or all of the powers conferred on the appointing authority and was the basis for establishing the European Personnel Selection Office (‘EPSO’),
B. ker mora po členu 27 kadrovskih predpisov zaposlovanje zagotoviti, da institucija dobi najsposobnejše, najučinkovitejše in neoporečne uradnike, ki jih izbira na najširšem možnem geografskem območju med državljani držav članic Skupnosti,
B. whereas according to Article 27 of the Staff Regulations recruitment has to be directed to securing for the institutions the services of officials of the highest standard of ability, efficiency and integrity, recruited on the broadest possible geographical basis from among nationals of Member States of the Communities,
C. ker je lahko po členu 28(d) kadrovskih predpisov uradnik načeloma imenovan le pod pogojem, da je bil uspešen na natečaju, bodisi na podlagi kvalifikacij ali preizkusov ali na podlagi obojih, kakor predvideva Priloga III kadrovskih predpisov,
C. whereas according to Article 28(d) of the Staff Regulations, as a principle, an official may be appointed only on condition that he or she has passed a competition based on either qualifications or tests, or both qualifications and tests, as provided for in Annex III to the Staff Regulations,
D. ker mora po členu 30 kadrovskih predpisov organ za imenovanja za vsak natečaj imenovati izbirno komisijo, ki pripravi seznam primernih kandidatov,
D. whereas pursuant to Article 30 of the Staff Regulations for each competition a selection board has to be appointed by the appointing authority with responsibility for drawing up a list of suitable candidates,
E. ker Priloga III kadrovskih predpisov določa podrobne zahteve in pogoje za izvedbo natečajev, tudi glede objave, pogojev za prijavo, sestave izbirne komisije, priprave seznama kandidatov in nalog urada EPSO,
E. whereas Annex III to the Staff Regulations sets out detailed requirements and conditions for the conduct of competitions, including the notice of competitions, the application requirements, the composition of the selection board, the drawing-up of a list of candidates and the tasks of EPSO,
F. ker so naloge urada EPSO določene s Sklepoma 2002/629/ES in 2002/621/ES,
F. whereas the duties of EPSO are defined in Decisions 2002/620/EC and 2002/621/EC,
G. ker Sporazum določa podrobnosti priprave natečajev, izbirno politiko in postopke, načela uporabe rezervnih seznamov in usklajevanja uvrstitvenih meril,
G. whereas the modalities for the preparation of competitions, the selection policy and procedures, the principles governing the use of the reserve lists and the harmonisation of classification criteria are set out in the Agreement,
H. ker naj bi bila Sklep 2002/621/ES in Sporazum revidirana tri leta po ustanovitvi urada EPSO, a se to še ni zgodilo; ker je treba ponovno pregledati tudi možnosti za nadaljnji razvoj iz razvojnega programa EPSO,
H. whereas Decision 2002/621/EC and the Agreement were to be subject to review after a period of three years following the establishment of EPSO; whereas, however, such revision has yet to take place; whereas the options for further development set out in the EDP also necessitate such revision,
I. ker je v izjavi iz leta 2002 predsedstvo Evropskega parlamenta jasno potrdilo zavezanost večjezični in večkulturni evropski javni upravi, uravnoteženi tako jezikovno kot geografsko, urad EPSO pa je opozorilo, da bo njegova sposobnost priprave rezervnih seznamov, ki bodo omogočali uravnoteženo politiko zaposlovanja, med poglavitnimi merili pri ocenjevanju dela urada; ker ta izjava še vedno velja v celoti,
I. whereas the Declaration of the Bureau of the European Parliament of 2002 clearly confirmed the commitment to a multilingual and multicultural administration which is balanced both linguistically and geographically, and put EPSO on notice that its ability to provide reserve lists such as to allow a recruitment policy ensuring such balance was one of the principal yardsticks by which its performance would be judged; whereas that declaration remains fully valid,
J. ker predsedstvo Evropskega parlamenta v točki 6 izjave iz leta 2002 obvešča, kako namerava ukrepati, če urad EPSO ne bo zadovoljil kadrovskih potreb Parlamenta; ker se zavezanost skupni službi za pripravo odprtih natečajev za izbor uradnikov ni spremenila in trenutno ni potrebe po uporabi člena 6 te izjave; ker je vseeno čas, da se v duhu dobrega sodelovanja obnovi medinstitucionalni dialog in se pregleda delovanje urada EPSO za skupno izgradnjo kar najboljšega izbirnega sistema in reševanje vsakršnih težav, s katerimi se lahko sooča to medinstitucionalno telo, ki naj postane vzorna organizacija; ker bi se za to morale skupno prizadevati vse udeležene institucije,
J. whereas point 6 of the Declaration of the Bureau of the European Parliament of 2002 sets out its intentions in the event that EPSO does not satisfy Parliament’s recruitment needs; whereas, however, there has been no change in the commitment to having a common service for the organisation of open competitions for the selection of officials and there is no need at this stage to have recourse to point 6 of that declaration; whereas it is time nevertheless to re-launch the interinstitutional dialogue and review EPSO’s functioning in a spirit of good cooperation in order to build together the best possible selection system and to address any difficulties faced by that interinstitutional body so that it could become a model organisation; whereas this should be a common effort on the part of all the institutions involved,
K. ker je Računsko sodišče v poročilu ugotovilo vrsto pomanjkljivosti v delovanju urada EPSO; ker je v odgovoru na poročilo urad navedel rešitve, ki jih je že sprejel za odpravo nekaterih pomanjkljivosti;
K. whereas in its report the Court of Auditors identified a number of deficiencies in the functioning of EPSO; whereas EPSO responded to that report by pointing out the solutions which it has already adopted to address some of the shortcomings;
L. ker kaže, da je bil v Uradnem listu objavljen le osnutek sporazuma, ne pa tudi Sporazum, zaradi česar je vprašljiva preglednost izbirnih in zaposlovalnih postopkov,
L. whereas it appears that only the draft Agreement but not the Agreement itself has been published in the Official Journal , which calls into question the transparency of the selection and recruitment procedures,
4. poudarja, da so ta splošna načela podlaga, na kateri mora upravni odbor v sodelovanju z direktorjem urada EPSO vzpostaviti in razviti skupen izbirni sistem;
Recalls that those common principles are the basis on which the Management Board, in collaboration with the Director of EPSO, has to set up and develop a shared selection system;
6. meni, da mora urad EPSO predvsem spoštovati pravne zahteve iz kadrovskih predpisov in izvedbenih aktov o pripravi in izvedbi natečajev ter zagotoviti, da bodo pripravljeni rezervni seznami institucijam omogočali zaposlovanje v skladu s členom 27 kadrovskih predpisov;
Considers that first and foremost EPSO must respect the legal requirements imposed by the Staff Regulations and the relevant implementing acts with respect to the organisation and conduct of competitions and ensuring that the reserve lists produced enable the institutions to recruit in compliance with Article 27 of the Staff Regulations;
10. poudarja, da je Parlament večjezična institucija in da je zagotavljanje najvišjega števila večjezičnih kandidatov ključna zahteva njegove zaposlovalne politike; ugotavlja, da je zato bistveno zaposlovati na najširši možni geografski podlagi;
Stresses that Parliament is a multilingual institution and that securing the highest number of candidates with a multilingual profile is therefore a key requirement of recruitment policy; observes that the obligation to recruit on the broadest possible geographical basis is a corollary of this requirement;
13. obžaluje, da se razvojni program EPSO ne ukvarja dovolj z vprašanji preglednosti in enakosti kandidatov, ki jih je varuh človekovih pravic večkrat obravnaval in so v postopku sodne presoje;
Regrets that the EDP does not dwell on the issues of transparency and equality of candidates that have been addressed on a number of occasions by the Ombudsman and are subject to pending judicial review;
16. se obvezuje, da bo kar najhitreje našel in uvedel rešitve, ki bodo omogočile boljšo razpoložljivost članov izbirnih komisij, da bodo ti lahko svoje naloge članov komisij opravljali uspešno in učinkovito, druge institucije pa naproša, naj se mu pridružijo v teh prizadevanjih;
Undertakes to identify and introduce as a matter of urgency solutions which will make for better availability of members of selection boards and enable them to perform their duties as members of those boards in an effective and efficient way, and requests the other institutions to join it in this endeavour;
Glavni cilj poročila je oceniti izvajanje člena 2 kadrovskih predpisov z vidika zaposlovanja uradnikov in drugih uslužbencev institucij in organov Evropske unije.
The principal objective of the report is to look at the implementation of Article 2 of the Staff Regulations in the context of the recruitment of officials and other servants of the EU institutions and organs.