natgillin/translations-raw huggingface dataset:
po zakonski stopnji davka od dohodkov pravnih oseb, ki ni nižja od 70 % povprečne zakonske stopnje davka od dohodkov pravnih oseb, ki se uporablja v državah članicah,
at a statutory corporate tax rate not lower than 70% of the average statutory corporate tax rate applicable in the Member States
in hkrati matični družbi in stalni poslovni enoti dovoli, da od zneska izračunanega davka odbije del davka od dobička pravnih oseb, ki se nanaša na ta dobiček in ki ga je izplačala odvisna družba in katerakoli odvisna družba nižjega ranga, ob upoštevanju pogoja, da vsak del družbe in njene odvisne družbe nižjega ranga spada pod opredelitev iz člena 2 in da izpolnjuje zahteve iz člena 3, do višine zneska ustrezno izračunanega davka.
while authorising the parent company and the permanent establishment to deduct from the amount of tax due that fraction of the corporation tax related to those profits and paid by the subsidiary and any lower-tier subsidiary, subject to the condition that at each tier a company and its lower-tier subsidiary fall within the definitions laid down in Article 2 and meet the requirements provided for in Article 3, up to the limit of the amount of the corresponding tax due.
Predlog uredbe Evropskega parlamenta in Sveta o finančnih pravilih, ki se uporabljajo za letni proračun Unije ( KOM(2010)0815 – C7-0016/2011 – 2010/0395(COD) )
Proposal for a regulation of the European Parliament and of the Council on the financial rules applicable to the annual budget of the Union (COM (2010)0815 – C7-0016/2011 – 2010/0395 (COD))
Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, je bila večkrat bistveno spremenjena.
Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities has been substantially amended several times.
Ker so potrebne nadaljnje spremembe, med drugim zaradi upoštevanja sprememb, uvedenih z Lizbonsko pogodbo, bi bilo zaradi jasnosti treba Uredbo (ES, Euratom) št. 1605/2002 nadomestiti s to uredbo,
Since further amendments are to be made, including changes to take account of amendments introduced by the Treaty of Lisbon, the Regulation (EC, Euratom) No 1605/2002 should be replaced by this Regulation,
Uredba (ES, Euratom) št. 1605/2002 je določila proračunska načela in finančna pravila, ki jih morajo vse institucije upoštevati v vseh zakonodajnih aktih.
Regulation (EC, Euratom) No 1605/2002 laid down the budgetary principles and financial rules to be respected in all legislative acts and by all institutions.
Uredba (ES, Euratom) št. 1605/2002 je določila proračunska načela in finančna pravila
Regulation (EC, Euratom) No 1605/2002 laid down the budgetary principles and financial rules
, ki urejajo določitev in izvrševanje splošnega proračuna, ki zagotavljajo dobro in učinkovito upravljanje, nadzor in zaščito finančnih interesov Unije ter večjo preglednost
governing the establishment and implementation of the general budget, ensuring sound and effective management, control and protection of the financial interests of the Union, as well as increasing transparency,
, ki jih morajo vse institucije upoštevati v vseh zakonodajnih aktih.
to be respected in all legislative acts and by all institutions.
Kar zadeva raziskovalne okvirne programe Unije, bi bilo treba poskrbeti za nadaljnjo poenostavitev in uskladitev pravil in postopkov, kot je navedeno v resoluciji Evropskega parlamenta z dne 11. novembra 2010 o poenostavitvi izvajanja raziskovalnih okvirnih programov
As regards the Union's research framework programmes, further simplification and harmonisation of rules and procedures should be introduced, as stated in the European Parliament resolution of 11 November 2010 on simplifying the implementation of the Research Framework Programmes
in v končnem poročilu strokovne skupine za vmesno oceno sedmega okvirnega programa, objavljenem 12. novembra 2010 na podlagi člena 7(2) Sklepa št. 1982/2006/ES.
, and in the Final Report of the Expert Group on Interim Evaluation of the Seventh Framework Programme, published on 12 November 2010 on the basis of Article 7(2) of Decision No 1982/2006/EC.
Sprejeta besedila, P7_TA(2010)0401 .
Texts adopted, P7_TA(2010)0401 .
Uredba (ES, Euratom) št. 1605/2002 je bila omejena na določitev splošnih načel in temeljnih pravil za celotni proračunski sektor, ki ga zajemata Pogodbi , izvedbena pravila pa so bila določena v Uredbi Komisije (ES, Euratom) št. 2342/2002 z dne 23. decembra 2002 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, da bi zagotovili boljšo hierarhijo pravil in razumljivost Uredbe (ES, Euratom) št. 1605/2002 .
Regulation (EC, Euratom) No 1605/2002 was confined to stating the broad principles and basic rules governing the whole budgetary sector covered by the Treaties, while the implementing provisions were laid down in Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities11 in order to produce a better hierarchy of rules and make Regulation (EC, Euratom) No 1605/2002 easier to read.
se splošno uporabljajo in
of general application
Zato bi bilo treba nekatere določbe iz Uredbe (ES, Euratom) št. 2342/2002 vključiti v to uredbo.
As a consequence, some provisions laid down in Regulation (EC, Euratom) No 2342/2002, should be incorporated into this Regulation
Uredba (ES, Euratom) št. 1605/2002 je bila omejena na določitev splošnih načel in temeljnih pravil za celotni proračunski sektor, ki ga zajemata Pogodbi, izvedbena pravila pa so bila določena v Uredbi Komisije (ES, Euratom) št. 2342/2002 z dne 23. decembra 2002 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, da bi zagotovili boljšo hierarhijo pravil in razumljivost Uredbe (ES, Euratom) št. 1605/2002 .
Regulation (EC, Euratom) No 1605/2002 was confined to stating the broad principles and basic rules governing the whole budgetary sector covered by the Treaties, while the implementing provisions were laid down in Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities11 in order to produce a better hierarchy of rules and make Regulation (EC, Euratom) No 1605/2002 easier to read.
člena 290
Article 290 of
Pravila, ki se nanašajo na obresti iz predhodnega financiranja, bi bilo treba poenostaviti, ker povzročajo pretirano upravno breme tako za prejemnike sredstev Unije kot tudi za službe Komisije, poleg tega pa povzročajo nesporazume med službami Komisije ter subjekti in partnerji.
The rules governing interest generated by pre-financing should be simplified as they generate excessive administrative burden on both recipients of Union funds and Commission services and create misunderstandings between the Commission services and operators and partners.
Zaradi poenostavitve, zlasti v zvezi s prejemniki donacij, ter v skladu z načelom dobrega finančnega poslovodenja bi bilo treba
For reasons of simplification, in particular in respect of grant beneficiaries, and in line with the principle of sound financial management,
odpraviti obveznost ustvarjanja obresti iz predhodnega financiranja in izterjave teh obresti.
obligation to generate interest on pre-financing and to recover such interest
nekatere določbe
therefore necessary
večletnega finančnega okvira za obdobje 2007–2013
multiannual financial framework for 2007-2013
vključiti v to uredbo.
into this Regulation.
Ker bo v skladu s Pogodbo
As according to the
večletni finančni okvir
Treaty the multiannual financial framework
v prihodnosti določen
will in future
v obliki uredbe
be laid down in the form of a regulation
in ker je medinstitucionalni sporazum o proračunski disciplini in dobrem finančnem poslovodenju v skladu s tem treba spremeniti, je logično
and the interinstitutional agreement on budgetary discipline and sound financial management has to be amended accordingly, it
medinstitucionalnega sporazuma
interinstitutional agreement
Prihodke, ki so jih nedržavne tretje strani prejele za uresničevanje legitimnih ciljev Unije, kot je boj proti tihotapljenju in ponarejanju cigaret (npr. sporazum „Phillip Morris“), bi bilo treba obravnavati kot namenske prejemke, zlasti ko ti izhajajo iz sporazumov, sklenjenih v postopku alternativnega reševanja sporov.
Revenue received by non-state third parties in the pursuit of the Union's legitimate aims such as the fight against smuggling and counterfeiting of cigarettes (e.g. the ‘Phillip Morris’ agreement) should be treated as assigned revenue, in particular where these are the results of agreements concluded in the process of alternative dispute resolution.
V zvezi z določbami o sorazmernosti bi bilo treba v okviru ocene tveganja, ki jo opravlja odredbodajalec, uvesti pojem dopustnega tveganja napake.
Concerning provisions on proportionality, the notion of tolerable risk of error should be introduced as part of the risk assessment made by the Authorising Officer.
Da bi ocenili tveganje napake, ob upoštevanju načela dobrega finančnega poslovodenja in ustreznega nadzora, ter primerno ukrepali, bi bilo treba uporabiti upravljalsko orodje za predstavitev tveganja napake.
In order to assess the risk of error, taking account of the principle of sound financial management and appropriate controls, and to react accordingly, a management tool showing the risk of error should be used.
Načelo preglednosti iz člena 15 PDEU, ki od institucij zahteva, da delujejo čim bolj odprto, za področje izvrševanja proračuna Unije zahteva, da morajo državljani imeti možnost, da so seznanjeni s tem, kako in v katere namene Unija porablja sredstva.
The principle of transparency, enshrined in Article 15 TFEU which requires the institutions to work as openly as possible, requires, in the area of the implementation of the Union budget, that citizens be able to know where and for what purpose funds are spent by the Union.
Ti podatki spodbujajo demokratično razpravo, prispevajo k sodelovanju državljanov v postopku sprejemanja odločitev Unije in krepijo institucionalni nadzor in pregled nad izdatki Unije.
Such information fosters democratic debate, contributes to the participation of citizens in the decision-making process of the Union and reinforces the institutional control and scrutiny over Union expenditure.
Ta cilj bi morali izpolnjevati z objavo, če je le mogoče, s pomočjo sodobnih komunikacijskih orodij, ustreznih podatkov o končnih izvajalcih in končnih upravičencih sredstev Unije, ob upoštevanju njihovih legitimnih interesov zaupnosti in varnosti, v primeru fizičnih oseb pa pravice do spoštovanja njihovega zasebnega življenja in varstva njihovih osebnih podatkov.
This objective should be achieved by the publication, preferably using modern communication tools, of relevant information concerning final contractors and final beneficiaries of Union funds which takes into account their legitimate interests of confidentiality and security and, as far as natural persons are concerned, their rights to respect for their private lives and the protection of their personal data.
Za donacije zelo nizkih in nizkih vrednosti se lahko uporabljajo poenostavljeni postopki na področju računovodstva in odobritev, da bi vzpostavili pristop, v središču katerega je upravičenec.
For very low and low-value grants, simplified procedures in accounting and authorisation may be applied in order to create a beneficiary-driven approach.
Donacije se lahko odobrijo tudi na področju osnovnih raziskav, kjer na podlagi raziskovalne dejavnosti ni mogoče predstaviti nobenega izida ali rezultata.
Grants may also be authorised in the field of basic research, where no outcome or result can be presented in consequence of the research activity.
Izkušnje z javno-zasebnimi partnerstvi, ki so v členu 185 Uredbe (ES, Euratom) št. 1605/2002 institucionalizirana kot organi Unije, kažejo, da bi bilo treba uvesti dodatne možnosti, da bi povečali izbiro instrumentov, tako da bodo vključevali organe, katerih pravila bodo za zasebne partnerje prožnejša in dostopnejša od pravil, ki se uporabljajo za institucije Unije.
The experience with Public Private Partnerships (PPPs) institutionalised as Union bodies under Article 185 of Regulation (EC, Euratom) No 1605/2002 demonstrates that further alternatives should be added in order to increase the choice of instruments to include bodies whose rules are more flexible and accessible to the private partners than those applicable to the Union institutions.
Ta načela bi bilo treba sprejeti v delegirani uredbi,
These principles should be adopted in a delegated regulation
glede katere se je treba posvetovati z Evropskim računskim sodiščem
on which the European Court of Auditors should be consulted
, in bi morala temeljiti na načelih, ki jih morajo spoštovati tretje osebe, ki so pooblaščene za opravljanje nalog izvrševanja proračuna.
and should be based on those with which third entities entrusted with budget implementation tasks have to comply.
V to uredbo bi bilo zaradi
Basic control and audit obligations of Member States where they implement the budget indirectly in shared management, which currently exist only in sector-specific Regulations, should be, for the purposes of
317 PDEU treba vključiti osnovne obveznosti držav članic v zvezi z nadzorom in revizijo, kadar posredno izvršujejo proračun v okviru deljenega upravljanja, ki so trenutno določene samo v predpisih posameznih sektorjev.
317 of the TFEU, introduced in this Regulation.
in 290
and 290
PDEU treba vključiti osnovne obveznosti držav članic v zvezi z nadzorom in revizijo, kadar posredno izvršujejo proračun v okviru deljenega upravljanja, ki so trenutno določene samo v predpisih posameznih sektorjev.
of the TFEU, introduced in this Regulation.
Zato je treba vključiti določbe, ki bodo sestavljale skladen okvir za vsa zadevna področja o usklajeni upravni strukturi na nacionalni ravni,
Therefore it is necessary to include provisions, setting out a coherent framework for all policy areas concerned, on a harmonised administrative structure at national level,
Vsi osnutki predlogov, predloženi zakonodajnemu organu, bi morali biti primerni za uporabo uporabnikom prijaznih informacijskih tehnologij („e-vlada“), zagotovljena pa bi morala biti interoperabilnost obdelanih podatkov pri upravljanju proračuna, kar bi moralo izboljšati učinkovitost.
All draft proposals submitted to the legislative authority should be suitable for the application of user-friendly information technologies (‘e-government’) and the interoperability of data processed in the management of the budget should be ensured, which should improve efficiency.
Za uresničitev teh ciljev bi bilo treba zagotoviti prehodno obdobje dveh let od začetka veljavnosti te uredbe.
A transitional period of two years from the entry into force of this Regulation should be granted for the attainment of these targets.
Pavšalne zneske in plačila s pavšalno stopnjo bi bilo treba uporabljati prostovoljno in samo kadar je to primerno.
Lump sums and flat rates should be used on a voluntary basis and only applied where appropriate.
Predložiti bi bilo treba nadaljnje pojasnilo ali utemeljeno opredelitev upravičenih stroškov, saj bi to povečalo skladnost z načelom celotnih stroškov, in sicer s posrednimi in neposrednimi stroški ter predhodno in nadaljnjo raziskavo.
A further clarification or a reasonable definition of eligible costs should be proposed, as it would enhance compliance with the full cost principle, namely direct and indirect costs, upstream and downstream of research.
Da bi revidiranim subjektom omogočili dovolj časa za obravnavo zaključkov Računskega sodišča, ki bi lahko vplivali na zaključne račune revidiranih subjektov ali na zakonitost in/ali pravilnost z izkazi povezanih transakcij, Računsko sodišče zagotovi, da se vsi ti zaključki pravočasno posredujejo zadevni instituciji ali organu.
In order to allow its auditees sufficient time to address findings of the Court of Auditors that could have an impact on the auditees' final accounts or the legality and/or regularity of their underlying transactions, the Court of Auditors shall ensure that all such findings are transmitted to the institution or body concerned in good time.
Določbe v zvezi z začasnimi zaključnimi računi in končnim zaključnim računom bi bilo treba posodobiti, in sicer bi bilo treba določiti informacije, ki jih je treba priložiti zaključnim računom, poslanim računovodji Komisije za namen konsolidacije.
The provisions concerning provisional and final accounts should be updated, in particular in order to provide for the reporting information that should accompany the accounts sent to the Commission's Accounting officer for the purpose of consolidation.
Treba bi bilo vključiti tudi sklicevanje na spremni dopis z dodatnimi obrazložitvami, ki ga institucije in organi, ki se financirajo iz proračuna, priložijo zaključnim računom, ki jih pošljejo Računskemu sodišču, ter spremni dopis z dodatnimi obrazložitvami, ki se priloži ob predložitvi končnega konsolidiranega zaključnega računa Unije.
Reference should also be made to the representation letter accompanying the transmission, by the institutions and bodies financed by the budget, to the Court of Auditors of their final accounts, as well as to the representation letter accompanying the transmission of the Union's final consolidated accounts.
Da bi se postopek razrešnice lahko končal v letu, ki sledi tistemu, ki se pregleduje, bo ustanovljena delovna skupina, ki bo izdelala predloge za skrajšanje trajanja tega postopka.
In order to close the discharge procedure during the year following the year being audited, a working group will be set up to make proposals aimed at shortening the time taken by the procedure.
Posebne določbe glede izvajanja zunanjih ukrepov je treba prilagoditi predlaganim spremembam glede načinov izvajanja.
As regards the specific provisions relating to the implementation of external actions, it is necessary to adapt them to the changes proposed for the methods of implementation.
Posebne določbe glede izvajanja zunanjih ukrepov je treba prilagoditi predlaganim spremembam glede načinov izvajanja
As regards the specific provisions relating to the implementation of external actions, it is necessary to adapt them to the changes proposed for the methods of implementation
Zlasti je pomembno, da se Komisija med pripravljalnim delom za delegirane akte ustrezno posvetuje, med drugim tudi na ravni strokovnjakov.
It is of particular importance that the Commission carry out appropriate consultations during its preparatory work for delegated acts, including at expert level.
Pregled te uredbe bi bilo treba opraviti le, kadar je potrebno.
The revision of this Regulation should be made only when necessary.
Berljivost te uredbe bi morali izboljšati tako, da bi ji dodali prilogo, ki bi vključevala tudi imena posameznih členov in glosar finančnih izrazov,
The readability of this Regulation should be improved by attaching an index that also includes the names of each article, as well as a glossary of financial terms,
Ta uredba določa pravila za oblikovanje in izvrševanje
This Regulation lays down the rules for the establishment and the implementation of the
: proračun) ter pripravo in revizijo zaključnega računa.
the ‘budget’) and the presentation and auditing of the accounts.
(„proračun“) ter pripravo in revizijo zaključnega računa.
Union, (‘the budget’) and the presentation and auditing of the accounts.
– se izraz „institucija“ nanaša na Evropski parlament, Evropski svet in Svet, Evropsko komisijo, Sodišče Evropske unije in Evropsko računsko sodišče, Evropski ekonomsko-socialni odbor, Odbor regij, Evropskega varuha človekovih pravic, Evropskega nadzornika za varstvo podatkov in Evropsko službo za zunanje delovanje (ESZD);
– the term ‘institution’ refers to the European Parliament, the European Council and the Council, the European Commission, the Court of Justice of the European Union and the European Court of Auditors, the European Economic and Social Committee, the Committee of the Regions, the European Ombudsman, the European Data Protection Supervisor and the European External Action Service (‘EEAS’);
Vsako navajanje „Unije“ se razlaga kot sklicevanje na Evropsko unijo in Evropsko skupnost za atomsko energijo.
Any reference to the ‘Union’ shall be understood as a reference to the European Union and the European Atomic Energy Community.
Vsaka določba o izvrševanju prihodkov in odhodkov proračuna, ki jo vsebuje drug zakonodajni akt, mora biti v skladu s
Any provision concerning the implementation of the revenue and expenditure of the budget, contained in another legislative act, must comply with
proračunskimi načeli iz naslova II.
the budgetary principles set out in Title II
to uredbo in podrobnimi pravili za uporabo te uredbe v skladu z delegirano uredbo iz člena 199.
this Regulation and the detailed rules for the application of this Regulation in accordance with the delegated regulation referred to in Article 199 .
V vsakem predlogu ali spremembi k predlogu, ki se predloži zakonodajnemu organu, se jasno navedejo določbe, ki vsebujejo odstopanja od te uredbe ali od delegiranih uredb, sprejetih v skladu s to uredbo, v posameznem obrazložitvenem memorandumu vsakega predloga pa navede posebne razloge, ki utemeljujejo takšna odstopanja.
Any proposal or amendment to a proposal submitted to the legislative authority shall clearly indicate the provisions containing deviations from this Regulation or from delegated regulations adopted pursuant to this Regulation and shall state the specific reasons justifying such deviations in the respective Explanatory Memorandum of any such proposal.
Ta uredba ne posega v zahteve Direktive 95/46/ES Evropskega parlamenta in Sveta z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov niti Uredbe (ES) št. 45/2001 Evropskega parlamenta in Sveta z dne 18. decembra 2000 o varstvu posameznikov pri obdelavi osebnih podatkov v institucijah in organih Skupnosti in o prostem pretoku takih podatkov.
This Regulation is without prejudice to the requirements of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and of Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data.
Proračun je instrument
is the instrument which,
prihodki in odhodki, ki se štejejo za potrebne za Unijo
all revenue and expenditure considered necessary for the Union
in Evropsko skupnost za atomsko energijo
and the European Atomic Energy Community
vključno z napovedmi in vsemi odobrenimi
the budget
prihodki in odhodki, ki se štejejo za potrebne za Unijo,
and its annexes, including,
(a) prihodke in odhodke Unije
(a) the revenue and expenditure of the Union
odhodke in prihodke Evropske skupnosti za atomsko energijo.
the expenditure and revenue of the European Atomic Energy Community.
prihodke in odhodke, ki nastanejo v zvezi z izvajanjem zadevnega evropskega razvojnega sklada.
the revenue and expenditure occasioned for the implementation of the respective European Development Fund.