natgillin/translations-raw huggingface dataset:
poudarja, kako pomembna sta odprt dialog in tesnejše sodelovanje med nacionalnimi parlamenti in Evropskim parlamentom za nadaljnjo razpravo in podrobno preučitev težav, s katerimi se soočajo države članice v procesu prenašanja zakonodaje, saj je pravilen prenos in izvajanje direktiv na nacionalni ravni osnovni pogoj za učinkovito delovanje notranjega trga, konkurenčnost ter gospodarsko in družbeno stabilnost v EU;
Underlines the importance of open dialogue and closer cooperation between national parliaments and the European Parliament with a view to further discussion and detailed consideration of the problems encountered by Member States during the transposition process, as the correct transposition and implementation of directives at national level are basic preconditions for the effective operation of the internal market, competition and economic and social stability within the EU;
poziva Komisijo, da organizira letni forum o notranjem trgu, na katerem bi sodelovali predstavniki institucij EU in držav članic ter druge zainteresirane strani, da bi vzpostavili jasnejšo zavezanost prenosu, uporabi in izvrševanju zakonodaje o notranjem trgu;
Calls on the Commission to organize an annual Internal Market Forum bringing together representatives of EU institutions and Member States and other stakeholders in order to establish a clearer commitment to transposition, application and enforcement of internal market legislation;
poudarja, da bi morala srečanja na tem forumu na ravni delovnih skupin in ministrski ravni, da bi omogočili pomembno izhodišče za izmenjavo najboljše prakse med nacionalnimi upravami;
Underlines that such an Internal Market Forum should hold meetings at working group level as well as at ministerial level in order to provide an important platform for the sharing of best practice between national administrations;
poziva Komisijo, naj v svoj pregled stanja notranjega trga redno vključuje natančnejše informacije o uporabi in izvrševanju zakonodaje o notranjem trgu, vključno z objektivnimi kazalniki o delovanju notranjega trga;
Calls on the Commission to regularly include in its Internal Market Scoreboard more detailed information on the application and enforcement of internal market legislation, including objective indicators as to the functioning of the internal market;
poziva k letni in sočasni objavi pregled stanja notranjega trga, poročila mreže Solvit, Kažipota za državljane in pregleda potrošniškega trga (brez spreminjanja pogostosti njihove objave), da bi dobili splošen pregled nad razvojem notranjega trga in bolje uskladili delo, ki je bilo opravljeno na teh področjih, obenem pa ohranili posebno naravo teh instrumentov;
Calls for the Internal Market Scoreboard, the SOLVIT Report, the Citizens Signpost Service and the Consumer Market Scoreboard to be published at the same time once a year (not changing the frequency of their publication)y in order to provide a global picture of the development of the internal market and to better coordinate the work that has been done in those areas while maintaining the particular nature of those instruments;
poziva Komisijo, naj razišče nove poti za odpravo preostalih ovir za dokončanje notranjega trga, tudi oblikovanje „preskusa glede notranjega trga“ za vso predlagano novo zakonodajo EU, s čimer bi zagotovila, da predlagani novi ukrepi ne bi ogrožali notranjega trga;
Calls on the Commission to look into new ways to eliminate remaining barriers to completing the internal market, including the creation of a ‘internal-market test’ for all proposed new EU legislation, to ensure that proposed new measures do not undermine the internal market;
meni, da se pregled stanja notranjega trga pomembno prekriva z letnim pregledom Komisije glede uporabe zakonodaje Skupnosti; zato spodbuja Komisijo, naj letni pregled uporabi bolj strateško in se osredini na vertikalna področja politike, ki bi lahko pri pregledu stanja notranjega trga izboljšala kvalitativno analizo;
Considers that the Internal Market Scoreboard has important overlaps with the Commission's annual review of the application of Community law; therefore encourages the Commission to use that annual review in a more strategic way by focusing on vertical policy areas which could improve the qualitative analysis of the Internal Market Scoreboard;
poziva Komisijo, naj skupaj s pregledom notranjega trga objavi bralcem prijazen poveztek za javnost, da bi ozaveščala p njegovih ugotovitvah in povečala pritisk na države članice za zagotavljanje pravilnega in pravočasnega prenosa direktiv;
Calls on the Commission to present a more reader-friendly press release together with the Internal Market Scoreboard in order to raise awareness of its results and to increase pressure on the Member States to ensure the correct and timely transposition of directives;
pozdravlja dejstvo, da je bil pri prenosu že tretjič zaporedoma dosežen le enoodstotni primanjkljaj; poziva devet držav članic, ki niso uspele doseči tega cilja, da sprejmejo ukrepe za izboljšanje svojega dosežka;
Welcomes the fact that the transposition deficit of 1,0% has been met for the third consecutive time; urges the nine Member States which failed to reach this objective to take action to improve their record;
je prepričan, da sta pravočasen in pravilen prenos direktiv o notranjem trgu ter kakovost izvirne zakonodaje povezana; zato opozarja, da je pomembno delo v zgodnejših fazah, vključno z zavezo o spoštovanju načel boljše priprave zakonodaje, posvetovanju z državami članicami o prenosu zakonodaje in metodah izvrševanja ter s potrebo po temeljitih ocenah učinka in analizo ustrezne sodne prakse Evropskega sodišča pred predlaganjem nove zakonodaje;
Considers that there is a clear link between the timely and correct transposition of internal market directives and the quality of the original legislation; therefore notes the importance of upstream work, including a commitment to comply with better regulation principles, full consultation with Member States on transposition and enforcement methods, and the need for thorough impact assessments and analysis of the relevant case law of the European Court of Justice before proposing new legislation;
opozarja, da je število direktiv, ki v eni ali več državah članicah niso bile prenesene, previsoko, ter poziva Komisijo in države članice, da si nemudoma začnejo skupaj prizadevati za zmanjšanje tega števila, začenši s tistimi direktivami, ki bi morale biti prenesene že pred dvema letoma ali prej;
Recalls that the number of directives that have not been transposed by one or more Member States remains too high and calls on the Commission and the Member States to work together to bring this number down as a matter of urgency, starting with those directives whose transposition has been overdue for two years or more;
poziva Komisijo, naj na svoji spletni strani zagotovi natančnejše informacije o direktivah, ki se v posameznih državah članicah ne izvajajo;
Calls on the Commission to provide more detailed information on its website on the directives which have not been implemented in the individual Member States;
poziva države članice, naj priskrbijo Komisiji korelacijske tabele, ki vsebujejo natančne informacije o sprejetih nacionalnih ukrepih za prenos direktiv, da bi lahko zagotovila natančnejše informacije o kakovosti prenosa; poziva Komisijo, naj opredeli najboljše prakse za pravočasen in pravilen prenos zakonodaje in jih sporoči državam članicam;
Urges Member States to provide the Commission with correlation tables containing detailed information on the national measures taken to transpose directives in order for it to be able to provide more detailed information on the quality of transposition; calls on the Commission to identify best practices of timely and correct transposition and to communicate these to the Member States;
meni, da morajo države članice okrepiti učinkovito sodelovanje med nacionalnimi, regionalnimi in lokalnimi organi, ki uporabljajo predpise o notranjem trgu, tako da v svojih nacionalnih upravah zagotovijo in okrepijo vlogo usklajevanja notranjega trga;
Considers that Member States should enhance the efficient cooperation among national, regional and local authorities involved in applying internal market rules by ensuring and strengthening an internal market coordination function within their national administrations;
poziva države članice, naj svojim nacionalnim in lokalnim javnim uslužbencem in sodnim organom zagotovijo redno usposabljanje o predpisih o notranjem trgu v sklopu obstoječih programov in mrež Skupnosti;
Calls on Member States to provide national and local civil servants and judicial authorities with regular training on internal market rules in the framework of existing Community programmes and networks;
soglaša s stališčem Komisije, da morajo države članice zagotoviti delovanje čezmejnih mrež elektronskih informacijskih sistemov, ki jih je vzpostavila (npr. informacijski sistem notranjega trga (IMI), sistem hitrega obveščanja o nevarnih izdelkih splošne rabe (RAPEX), sistem hitrega obveščanja za živila in krmo (RASFF) ali omrežje sodelovanja za varstvo potrošnikov (CPC)) s sprejetjem potrebnih ukrepov, tudi z dodelitvijo sredstev;
Shares the Commission's view that Member States need to ensure that the cross-border networks of electronic information systems established by the Commission (e.g. the Internal Market Information system (IMI), the Rapid alert system for non-food dangerous products (RAPEX), the Rapid alert system for food and feed (RASFF) or the Consumer Protection Cooperation network (CPC)) are operational by taking the necessary measures, including the allocation of resources;
meni, da morajo države članice pospešiti svoja prizadevanja pri zagotavljanju informacij državljanom in podjetjem o njihovih pravicah na notranjem trgu ter jim tako omogočiti dejansko izvajanje teh pravic; poziva Komisijo, da prednostno zaključi projekt podpornih storitev enotnega trga za racionalizacijo informacijskih, svetovalnih ter podpornih storitev za reševanje težav in njihovo večjo dostopnost;
Holds the view that Member States should step up their efforts in providing information to citizens and businesses about their rights in the internal market, enabling them to exercise those rights in practice; calls on the Commission to finalise as a matter of priority the Single Market Assistance Services project for streamlining information, advice and problem-solving assistance services and making them more accessible;
opozarja na pomembno vlogo evropske podjetniške mreže pri tem, da bi mala in srednja podjetja čim bolje izkoristila možnosti, ki jih ponuja notranji trg; poudarja, da upravno breme omejuje dragocene vire in s tem preprečuje večjo osredinjenost na poglavitne naloge te mreže, namreč nuditi podporo, prilagojeno malim in srednjim podjetjem, poziva Komisijo, naj evropsko podjetniško mrežo pritegne k še bolj ciljno usmerjenemu razširjanju informacij in zmanjševanju upravnega bremena za njene partnerje;
Highlights the key role played by the Enterprise Europe Network in enabling SMEs to make use of the opportunities offered by the internal market; stresses that bureaucratic obligations tie up valuable resources and thereby prevent a stronger focus on the Enterprise Europe Network's core task of providing tailor-made support for SMEs; calls on the Commission to make greater use of the Enterprise Europe Network for the targeted distribution of information and to reduce bureaucracy for the Network's partners;
meni, da morajo države članice s podporo Komisije izboljšati zmogljivosti mehanizmov za reševanje težav, zlasti sistema SOLVIT, da bi zagotovili učinkovitejša pravno varstvo; poudarja, da bi morali izkušnje iz mreže Solvit uporabiti pri sprejemanju nacionalne in evropske zakonodaje ter po potrebi izvesti strukturne ali regulativne spremembe; poziva države članice, da dodatno okrepijo mreže centrov SOLVIT z dodelitvijo dodatnih finančnih in človeških virov;
Believes that Member States should, with the support of the Commission, improve the capacity of problem-solving mechanisms, in particular SOLVIT, so as to provide more effective redress; emphasises that experiences from SOLVIT should be fed into national and EU policy-making, resulting in structural or regulatory changes where necessary; calls on Member States to further reinforce the networks of SOLVIT centres by allocating additional financial and human resources;
poziva Komisijo in države članice, naj sprejmejo potrebne ukrepe, da bodo centri Solvit in njihove brezplačne storitve reševanja težav za evropska podjetja in državljane bolj prepoznavni;
Calls on the Commission and the Member States to take the necessary measures in order to make the SOLVIT centres and their free-of-charge problem-solving services more visible to European businesses and citizens;
Zakonodajna resolucija Evropskega parlamenta z dne 10. marca 2010 o 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 ( KOM(2009)0083 – C6-0074/2009 – 2009/0035(COD) )
European Parliament legislative resolution of 10 March 2010 on the proposal for a directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities ( COM(2009)0083 – C6-0074/2009 – 2009/0035(COD) )
ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2009)0083 ),
having regard to the Commission proposal to the European Parliament and the Council ( COM(2009)0083 ),
ob upoštevanju členov 251(2) in 44(1) Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6-0074/2009 ),
having regard to Article 251(2) and Article 44(1) of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6-0074/2009 ),
ob upoštevanju členov 294(3) in 50(1) Pogodbe o delovanju Evropske unije,
having regard to Article 294(3) and Article 50(1) of the Treaty on the Functioning of the EU,
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora z dne 15. julija 2009 UL C 317, 23.12.2009, str.
having regard to the opinion of the European Economic and Social Committee of 15 July 2009 OJ C 317, 23.12.2009, p.
ob upoštevanju poročila Odbora za pravne zadeve ter mnenja Odbor za ekonomske in monetarne zadeve ( A7-0011/2010 ),
having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Economic and Monetary Affairs ( A7-0011/2010 ),
poziva k splošni reviziji četrte in sedme direktive o pravu družb v letu 2010;
Calls for a general revision of the 4th and 7th Company Law Directives in 2010;
ob upoštevanju Pogodbe o delovanju Evropske unije in zlasti člena 50(1) Pogodbe,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 50(1) thereof,
ob upoštevanju mnenja Evropskega ekonomsko-socialnega odbora UL C 317, 23.12.2009, str.
Having regard to the opinion of the European Economic and Social Committee OJ C 317, 23.12.2009, p.
v skladu z rednim zakonodajnim postopkom Stališče Evropskega parlamenta z dne 10. marca 2010.
Acting in accordance with the ordinary legislative procedure Position of the European Parliament of 10 March 2010.
Evropski svet je na zasedanju 8. in 9. marca 2007 v svojih zaključkih poudaril, da je zmanjšanje upravne obremenitve pomembno za spodbujanje evropskega gospodarstva in da so za zmanjšanje upravnih obremenitev v EU potrebna precejšnja skupna prizadevanja.
The European Council of 8 and 9 March 2007 underlined in its conclusions that reducing administrative burden is important for boosting Europe's economy and that a strong joint effort to reduce administrative burdens within the EU is necessary.
Računovodstvo je bilo opredeljeno kot eno od ključnih področij, na katerem se lahko zmanjša upravna obremenitev podjetij v Uniji.
Accounting has been identified as one of the key areas for reducing administrative burdens for companies within the Union.
Komisija je v svojem Sporočilu o poenostavljenem poslovnem okolju za podjetja na področjih prava družb, računovodstva in revidiranja opredelila možne spremembe četrte direktive Sveta 78/660/EGS z dne 25. julija 1978 o letnih računovodskih izkazih posameznih vrst družb, ki temelji na členu 54(3)(g) Pogodbe UL L 222, 14.8.1978, str.
In its Communication on a simplified business environment for companies in the areas of company law, accounting and auditing the Commission identified possible amendments to the Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies OJ L 222, 14.8.1978, p.
, vključno z možnostjo, po kateri lahko države članice mikro subjekte oprostijo obveznosti priprave letnih računovodskih izkazov v skladu z navedeno direktivo.
, including an option for Member States to exempt micro-entities from the obligation to draw up annual accounts in accordance with that Directive.
Priporočilo Komisije 2003/361/ES UL L 124, 20.5.2003, str.
Commission Recommendation 2003/361/EC OJ L 124, 20.5.2003, p.
opredeljuje mikro, mala in srednje velika podjetja.
defines micro, small and medium-sized enterprises.
Vendar so posvetovanja z državami članicami pokazala, da so mejne vrednosti za mikro podjetja v navedenem Priporočilu morda previsoke za namene računovodstva in revidiranja.
However, consultations with Member States have indicated that the thresholds for micro-enterprises laid down in that Recommendation may be too high for accounting purposes.
Zato je treba uvesti podskupino mikro podjetij, tako imenovane mikro subjekte, katerih mejne vrednosti glede bilančne vsote in čistih prihodkov iz prodaje so manjše od tistih, določenih za mikro podjetja.
Therefore, a sub-group of micro-enterprises, so-called micro-entities, should be introduced to cover companies with lower thresholds for balance sheet total and net turnover than the thresholds set up for micro-enterprises.
Mikro subjekti so večinoma poslovno dejavni na lokalni ali regionalni ravni, njihova čezmejna dejavnost je omejena, prav tako pa tudi njihovi viri, ki so potrebni za izpolnjevanje strogih predpisanih zahtev.
Micro-entities are in most cases engaged in business at local or regional level with no, or limited, cross-border activity and have limited resources with which to comply with demanding regulatory requirements.
Mikro subjekti imajo pomembno vlogo pri ustvarjanju novih delovnih mest, spodbujanju raziskav in razvoja ter ustvarjanju novih gospodarskih dejavnosti.
In addition, micro-entities are important for creating new jobs, fostering research and development and creating new economic activities.
Vendar za mikro subjekte pogosto veljajo ista pravila o poročanju kot za večje družbe.
Micro-entities are however often subject to the same reporting rules as larger companies.
Ta pravila ustvarjajo breme, ki ni sorazmerno z njihovo velikostjo in je torej za najmanjša podjetja nesorazmerno v primerjavi z večjimi podjetji.
Those rules place a burden on them which is not in proportion to their size and is therefore disproportionate for the smallest enterprises as compared to larger ones.
Zato bi bilo treba mikro subjektom omogočiti oprostitev obveznosti priprave letnih računovodskih izkazov, čeprav se ti računovodski izkazi uporabljajo za zbiranje statističnih informacij.
Therefore, it should be possible to exempt micro-entities from the obligation to draw up annual accounts, even if such accounts provide an input for statistical information.
Vseeno pa mora za mikro subjekte kot minimalni standard še naprej veljati obveznost vodenja evidence poslovnih transakcij in finančnega stanja, h kateri lahko države članice prosto dodajo še druge obveznosti.
However, micro-entities must still be subject to the obligation to keep records showing the company's business transactions and financial situation as a minimum standard to which Member States remain free to add further obligations.
Skupina visokih predstavnikov neodvisnih zainteresiranih strani za upravne obremenitve je v svojem poročilu z dne 10. julija 2008 pozvala k hitri uveljavitvi možnosti držav članic za oprostitev mikro subjektov od obveznosti priprave letnih računovodskih izkazov v skladu z Direktivo 78/660/EGS.
The High Level Group of Independent Stakeholders on Administrative Burdens called in its opinion of 10 July 2008 for rapid enactment of an option enabling Member States to exempt micro-entities from the obligation to draw up annual accounts pursuant to Directive 78/660/EEC.
Evropski parlament je v svoji resoluciji z dne 18. decembra 2008 o računovodskih zahtevah za mala in srednje velika podjetja, zlasti mikro subjekte UL C 45 E, 23.2.2010, str.
In its resolution of 18 December 2008 on accounting requirements as regards small and medium-sized companies, particularly micro-entities OJ C 45 E, 23.2.2010, p.
Komisijo pozval, naj predstavi zakonodajni predlog, ki bi državam članicam omogočal, da mikro subjekte izvzamejo iz področja uporabe Direktive 78/660/EGS.
, the European Parliament called on the Commission to present a legislative proposal that would allow Member States to exempt micro-entities from the scope of Directive 78/660/EEC.
Ker se bodo mejne vrednosti po tej direktivi glede števila podjetij, za katera se bodo uporabljale, med posameznimi državami članicami zelo razlikovale, in ker dejavnosti mikro subjektov ne vplivajo na čezmejno trgovino ali delovanje notranjega trga, morajo države članice te razlike upoštevati pri izvajanju direktive na nacionalni ravni.
Given that the threshold values set in this Directive will apply to numbers of businesses which will vary greatly from one Member State to another, and given that the activities of micro-entities have no bearing on cross-border trade or the functioning of the internal market, the Member States should take into account the differing impact of those values when implementing this Directive at national level.
Ker je nujno zagotoviti preglednost tudi za mikro subjekte, s tem pa njihovo odprtost in dostopanje do finančnih trgov, bi morale države članice pri izvajanju Direktive 78/660/EGS upoštevati posebne pogoje in potrebe domačega trga.
Whilst it is imperative to ensure transparency also for micro-entities, in order to ensure that they are open and have access to the financial markets, Member States should take into account the specific conditions and needs of their own market when implementing Directive 78/660/EEC.
Ker cilja te direktive, to je zmanjšanja upravne obremenitve mikro subjektov, države članice ne morejo zadovoljivo doseči in ker ta cilj zaradi njegovega učinka laže doseže Unija, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
Since the objective of this Directive, namely to reduce the administrative burden for micro-entities, cannot be sufficiently achieved by the Member States, and can therefore by reason of its effect 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 tistega, kar je potrebno za dosego 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.
V skladu s tem se spremeni Direktiva 78/660/EGS –
Directive 78/660/EEC should therefore be amended accordingly,
Sprememba Direktive 78/660/EGS
Amendment to Directive 78/660/EEC
V Direktivi 78/660/EGS se doda naslednji člen:
In Directive 78/660/EEC the following Article is inserted:
družbam, ki na dan svoje bilance stanja ne presegajo omejitev dveh od spodnjih treh kriterijev, dovolijo oprostitev obveznosti iz te direktive:
sheet dates do not exceed the limits of two of the three following criteria:
bilančna vsota: 500 000 EUR;
balance sheet total: EUR 500 000;
čisti prihodki od prodaje: 1 000 000 EUR;
net turnover: EUR 1 000 000;
povprečno število zaposlenih med poslovnim letom: 10.
average number of employees during the financial year: 10.