natgillin/translations-raw huggingface dataset:
Since the policy and legislative measures have been set out in Chapter 1, this chapter basically covers the operational measures adopted by the Commission to ght fraud, and in particular to enhance the operational e ectiveness of OLAF, the European Anti-Fraud Office. ce.
Po priporočilih Računskega sodišča so bile vnesene nekatere izboljšave za racionalizacijo vsakodnevnega dela Urada. OLAF je predvsem sprejel ukrepe za učinkovitejšo oceno prejetih obvestil.
In Portugal, two ministerial decrees have amended theimplementing arrangements for controlling crosscompliance.
Na Portugalskem dva ministrska odloka spreminjata podrobna pravila za izvajanje nadzorov navzkrižne skladnosti.
Following the recommendations issued by the Court of Auditors, certain improvements have been made in order to carry out day-to-day work more e ectively.
V Estoniji uredba dovoljuje plačilnim organom, da odložijo plačila, če prejmejo obvestilo, da vzpostavljeni sistem nadzora ne izpolnjuje nekaterih pogojev(45).
In particular, OLAF has taken steps to assess incoming information more e ciently.
Ta ukrep za hitrejše posredovanje pristojnih organov je namenjen preprečevanju nepravilnosti, ko je to še mogoče, in izboljšanju izterjave, ko so bili zneski že nepravilno izplačani.
New measures relating to structural measures
) določa postopek izterjave zneskov, ki so bili iz državnega proračuna nezakonito ali
In 2005, OLAF opened 257 cases (including monitoring cases, for which OLAF essentially monitors the investigations carried out by the authorities in the Member States).
Leta 2005 je OLAF odprl 257 primerov (vključno s primeri „spremljanja“, za katere zagotavlja predvsem spremljanje preiskav, ki jih vodijo organi držav članic).
It closed 233 cases, of which 133 were sent for follow-up. e proportion of closed investigations requiring followup is continuing to increase, which is indicative of animprovement in quality and the increased importance of the cases investigated by OLAF.
Od teh je zaključil 233 primerov, od katerih je bilo 133 primerov dodeljenih za spremljanje.
Estonia now has a regulation enabling the paying authorities to suspend payments when they learn that the control system in place does not meet certain conditions (45).Another regulation provides for the Finance Ministry’s -nancial control department (AFCOS — department for cooperation with OLAF) to be notified of suspected fraud or irregularities within two weeks. is measure, which
Delež zaključenih preiskav, pri katerih je potrebno spremljanje, še naprej narašča, kar kaže na izboljšanje kakovosti in povečanje pomena primerov, ki jih preiskuje OLAF.
Furthermore, OLAF has improved its coordinating and support capacity in the eld of mutual assistance by organising ‘joint customs surveillance operations’ and by providing the Member States with logistical resources (permanent technical infrastructure — POCU) and with technical resources (the Virtual Operational Customs Unit — V-OCU) on OLAF premises.
Poleg tega je OLAF izboljšal svojo sposobnost usklajevanja in podpore na področju medsebojne pomoči, s tem ko je organiziral „skupne carinske operacije nadzora“ in dal državam članicam na razpolago logistična (stalna tehnična infrastruktura – POCU) in tehnična sredstva (virtualna enota za usklajevanje carinskih operacij –V-OCU), ki se nahajajo v njegovih prostorih.
Since mid-2005, OLAF has coordinated two joint customs operations and provided logistical
Urad jeod sredine leta 2005 usklajeval dve skupni carinskioperaciji ter nudil logistično in/ali tehnično podporoza štiri druge skupne carinske operacije, ki so jihorganizirale države članice.
(44) Ireland, unlike the Commission, considers that ‘all measures concerning taxes must be taken under the appropriate article of the Treaty, i.e. unanimously’.
) Irska v nasprotju s stališčem Komisije meni, da je treba „vse ukrepe na davčnem področju sprejeti na podlagi ustreznega člena Pogodbe, in sicer soglasno“.
Consequently, it continues to maintain its reservation concerning the inclusion of VAT in the Article 280 report as, in its view, this is not the appropriate article for the notification of measures for combating VAT fraud.
Irska zato še naprej vztraja pri svojem pridržku glede vključitve DDV v poročilo na podlagi člena 280, saj po njenem mnenju to ni ustrezen člen za sporočanje ukrepov za boj proti goljufijam na področju DDV.
(45) And in particular those of Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds (OJ L 63, 3.3.2001) and of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ nancial interests (OJ L 312, 23.12.1995).
(45) Zlasti pogoji Uredbe Komisije (ES) št. 438/2001 z dne 2. marca 2001 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES) št. 1260/1999 glede sistemov upravljanja in nadzora pomoči, dodeljene v okviru strukturnih skladov, UL L 63, 3.3.2001, in Uredbe Sveta (ES, Euratom) št. 2988/95 z dne 18. decembra 1995 o zaščiti nančnih interesov Evropskih skupnosti, UL L 312, 23.12.1995.(46) Skupna ministrska odločba št. 190622/16.12.2005.
ANNUAL REPORT 2005 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD and/or technical support for four joint customs operations organised by the Member States.
LETNO POROČILO 2005 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM
Its aim is to create a warning system for the ght against fraud and to enable a Member State participating in the system to ask another Member State to carry out one of the following actions: sighting and reporting, discreet surveillance or a specific check.
) in protokolov s strani držav članic o vzpostavitvi identifikacijske podatkovne baze carinskih datotek (FIDE)
As regards the third pillar, access to the CIS system is subject to ratification by the Member States of the Convention of 26 July 2005 on the Use of Information Technology for Customs Purposes.
Konvencija z dne 26. julija 1995 o zaščiti finančnih interesov Evropskih skupnosti in tudi prvi protokol, ki opredeljuje aktivno in pasivno korupcijo, ter protokol z dne 29. novembra 1996 o razlagi Konvencije s strani Sodišča, so začeli veljati 17. oktobra 2002 v vseh starih državah članicah.
Among the old Member States, the CIS convention was provisionally applied on 1 November 2000 and entered into force on 25 December 2005 with its rati- cation by Belgium.
CIS je bil vzpostavljen za shranjevanje podatkov o blagu, prevoznih sredstvih, osebah in družbah, da bi pripomogel k preprečevanju, preiskavi in pregonu kršitev carinske in kmetijske zakonodaje (1. steber) ter hudih kršitev nacionalne zakonodaje (3. steber).
Since 1 May 2004, the new Member States, basing themselves on Article 3(4) of the Accession Treaty, can accede to the agreement on the provisional application of the CIS convention.
Njegov cilj je vzpostaviti sistem opozarjanja za boj proti goljufijam in državi članici, ki sodeluje v sistemu, omogočiti, da od druge države članice zahteva izvedbo enega od naslednjih ukrepov: opazovanje in poročanje, diskreten nadzor ali posebne kontrole.
Following its ratification by Luxembourg in 2005, the second protocol, which makes provision for sanctions to be imposed on legal persons and expands the scope of incriminations for money laundering connected with fraud, has now been ratified by 13 old Member States.
Potem ko je Luksemburg leta 2005 ratificiral drugi protokol, ki predvideva možnost izrekanja sankcij pravnim osebam in širi obseg kaznivega dejanja pranja denarja, povezanega z goljufijo, je sedaj protokol ratificiralo trinajst starih držav članic.
Austria and Italy have still not ratified it.
Še vedno ga nista ratificirali Avstrija in Italija.
Austria has announced the adoption of a new law which figures among the most important measures adopted in 2005 to protect the Communities’ financial interests more effectively. The new law establishes in Austrian law the criminal liability of legal persons (under public or private law) and commercial law associations for offences detrimental to the Communities’ financial interests.
Avstrija je poleg drugih pomembnih ukrepov, sprejetih leta 2005 za boljšo zaščito finančnih interesov Skupnosti, sporočila, da je sprejela nov zakon, ki v avstrijsko pravo vnaša kazensko odgovornost pravnih oseb (zasebnega ali javnega prava) in združenj gospodarskega prava za kršitev, ki škodi finančnim interesom Skupnosti.
The ratification process for the second protocol is under way in Austria.
V Avstriji poteka postopek ratifikacije drugega protokola.
Consequently, following ratification by the Czech Republic, Estonia, Belgium and Poland, the convention entered into force on 25 December 2005 in almost all the Member States.
V zvezi s tretjim stebrom morajo države članice za dostop do CIS ratificirati Konvencijo z dne 26. julija 1995 o uporabi informacijske tehnologije za carinske namene.
Poland notified its ratification in November 2005, and the convention entered into force there 90 days later, namely in 2006. At present, Malta is the only Member State that has not started the convention ratification process.
Kar zadeva stare države članice, se je Konvencija CIS začela začasno uporabljati 1. novembra 2000 in začela veljati 25. decembra 2005, potem ko jo je ratificirala Belgija.
e Commission (OLAF) is also responsible for the cus- toms file identification database (FIDE) (52), which
Po 1. maju 2004 lahko nove države članice na podlagičlena 3(4) Pristopne pogodbe pristopijo k Sporazumu o začasnem izvajanju Konvencije CIS.
Following the accession of the 10 new Member States, Lithuania and Slovakia ratified the convention and its protocols in 2004.
Po pristopu desetih novih držav članic sta leta 2004 Konvencijo in njene protokole ratificirali Litva in Slovaška.
In 2005, Cyprus, Estonia and Latvia also deposited their instruments of ratification. cation.
Leta 2005 so tudi Ciper, Estonija in Latvija deponirali listine o ratifikaciji.
(49) Convention on the Use of Information Technology for Customs Purposes, drawn up on the basis of Article K.3 of the Treaty on European Union (OJ C 316, 27.11.1995).
Zato je Konvencija po ratifikaciji na Češkem, v Estoniji in na Poljskem začela veljati 25. decembra 2005 v skoraj vseh državah članicah.
(50) Council Act of 8 May 2003 drawing up a protocol amending, as regards the creation of a customs le identification database, the Convention on the Use of Information Technology for Customs Purposes (OJ C 139, 13.6.2003).
Poljska je sporočila, da je novembra 2005 ratificirala Konvencijo, ki je začela veljati 90 dni pozneje in sicer leta 2006. Sedaj je Malta edina država članica, ki še ni začela postopka ratifikacije Konvencije.
By the end of 2005, however, ve of the 10 new Member States (Czech Republic, Hungary, Malta, Poland and Slovenia) had still not ratified the convention.
Vendar Konvencije do konca leta 2005 še vedno ni ratificiralo pet od desetih novih držav članic (Češka,Madžarska, Malta, Poljska, Slovenija).
A summary table showing the state of play with regard to ratification can be found in the Commission staff working document published at the same time as this report (48).
Zbirna preglednica stanja ratifikacije je na voljo v delovnem dokumentu služb Komisije, objavljenem sočasno s tem poro-čilom(48).
) See references to point 1.4.)
) Glej reference v točki 1.4. ) SEC(2006) 912.
(51) e CIS is based, on the one hand, on Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and their cooperation with the Commission to ensure the correct application of law on customs and agricultural matters(OJ L 82, 22.3.1997) and, on the other, on the Convention of 26 July 1995 on the Use of Information Technology for Customs Purposes, drawn up on the basis of Article K.3 of the Treaty.(52) For more information, see also the OLAF website.
(51) CIS temelji na Uredbi Sveta (ES) št. 515/97 z dne 13. marca 1997o medsebojni pomoči med upravnimi organi držav članic in o sodelovanju med njimi in Komisijo zaradi zagotavljanja pravilnega izvajanja carinske in kmetijske zakonodaje (UL L 82, 22.3.1997) na eni strani in Konvenciji z dne 26. julija 1995o uporabi informacijske tehnologije za carinske namene, sestavljeni na podlagi člena K.3 Pogodbe na drugi strani.(52) Več informacij najdete tudi na spletni strani OLAF.
ANNUAL REPORT 2005 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD
LETNO POROČILO 2005 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM sodelovanje med evropskimi službami, pristojnimi za carinske preiskave.
In 2005, nine Member States (Denmark, Ireland, Cyprus, Lithuania, Malta, Austria, Poland, Slovenia and Slovakia) joined the Anti-Contraband and Anti-Coun-terfeit Agreement signed in 2004 between the Commission, 10 Member States (55) and Philip Morris International.
FIDE temelji na protokolu o spremembi Konvencije o uporabi informacijske tehnologije za carinske namene. Češka, Estonija, Španija, Luksemburg, Nizozemska in Poljska so se leta 2005 pridružile šestim državam članicam, ki so že ratificirale protokol(53), vendar ta še ni začel veljati.
The agreement improved the exchange of information between the parties on seizures of suspect cigarette consignments (bearing Philip Morris trademarks) and their day-to-day contacts on operations covered by the agreement.
Zbirna tabela stanja ratifikacije je na voljo v delovnem dokumentu služb Komisije, objavljenem sočasno s tem poročilom(54).
FIDE is based on the protocol amending the Convention on the Use of Information Technology for Customs Purposes.
Leta 2005 je devet držav članic (Danska, Irska, Ciper, Litva, Malta, Avstrija, Poljska, Slovenija in Slovaška) pristopilo k sporazumu, ki so ga leta 2004 sklenili Komisija, deset držav članic(55) in proizvajalec cigaret Philip Morris International.
In 2005, the Czech Republic, Estonia, Spain, Luxembourg, the Netherlands and Poland joined the six Member States that had already ratified the protocol (53) but it has not yet entered into force.
Sporazum predvideva učinkovit sistem boja proti tihotapljenju in ponarejanju cigaret.
A summary table of the state of play with regard to ratification can be found in the Commission staff working document published at the same time as this report (54).
Izboljšuje izmenjavo informacij med stranmi, kar zadeva zasege sumljivih pošiljk cigaret (ki nosijo blagovno znamko Philip Morris), in njihove redne stike glede operacij, ki jih pokriva sporazum.
(55) Belgium, Germany, Greece, Spain, France, Italy, Luxembourg, the
(55) Belgija, Nemčija, Grčija, Španija, Francija, Italija, Luksemburg, Nizozemska,
) Cyprus, Germany, Hungary, Lithuania, Slovenia and Slovakia.)
) Nemčija, Ciper, Madžarska, Litva, Slovenija in Slovaška. ) SEC(2006) 912.
In matters of Community expenditure, recovery involves recovering amounts unduly paid out owing to errors, irregularities (whether of form or substance) and, albeit less frequently, fraud.
Izterjava dolžniku, ki je deloval v dobri veri v skladu z navodili upravnega organa, ki je bil v zmoti, dolžnik pri nasprotovanju izterjavi lahko sklicuje na „upravičena pričakovanja“, ki jih je imel glede teh navodil.
In one Member State (58), though the concept of legitimate expectations does not exist, debtors can invoke the fact that they acted in good faith.
V eni državi članici(58) se dolžnik lahko sklicuje na to, da je deloval v dobri veri, čeprav pojem upravičenih pričakovanj ne obstaja.
Most Member States report that this exception can be invoked only where the administration issued errone- ous instructions (59) which the debtor followed in good faith (60).
Večina držav članic kot bistven pogoj za sklicevanje na to izjemo navaja obstoj napačnih navodil, ki jih je dal upravni organ(59) in ki jim je
National recovery procedures involving civil or administrative proceedings ed his situation to the ownership of the sum to be recov- ered (by investing it) (63) or the existence of a public
Nekatere države članice naštevajo tudi druge pogoje, kot so na primer odsotnost resnih razlogov
In matters of indirect expenditure, namely funds administered by the Member States on behalf of the Communities, basically the Structural Funds, the Cohesion Fund and the EAGGF Guarantee Section, the Member States are responsible for recovery.
Na področju izdatkov Skupnosti izterjava pomeni izterjavo zneskov, ki so bili nepravilno izplačani zaradi napak, nepravilnosti (formalnih ali vsebinskih) ali, kar je redkeje, goljufij.
It is their responsibility to pursue recovery claims against nal beneficiaries and to transfer the sums in question to the Commission.
Kolikor je to mogoče, pomaga pri odpravi škode, povzročene nančnim interesom Skupnosti.
official responsible for having created the legitimate expectations on the part of the debtor (64).
), uporaba sredstev v skladu z dogovorjenim(62), dejstvo, da je dolžnik že prilagodil svoj položaj imetju zneska, ki ga je treba izterjati (vložil ga je)(63), ali tudi dejanje javnega uslužbenca, ki je odgovoren za nasta-
Only four Member States (65) reported that legitimate expectations could be invoked in the case of serious or deliberate negligence, in which case it is for the judge to assess whether circumstances warrant the granting of this exception.
4.1 Nacionalni postopki izterjavev okviru civilnega ali upravnega postopka članice(65) so navedle možnost sklicevanja na upravičena pričakovanja v primeru hude ali namerne malomarnosti; torej mora sodnik oceniti možnost odobritve te izjeme glede na dejanske okoliščine.
Most of the judicial systems that do not recognise the concept of legitimate expectations allow the debtor to
V večini pravnih sistemov, ki ne poznajo pojma upravičenih pričakovanj, ima dolžnik možnost, da toži
(57) Belgium, Germany, Estonia, Greece, France, Ireland, Italy, Cyprus, Latvia,
6 6 upravni organ, ki je izdal napačna navodila(
Austria, Portugal, Finland and Sweden.
Na področjih posrednih odhodkov, torej skladov, ki jih države članice upravljajo v imenu Skupnosti, predvsem strukturnih skladov in Kohezijskega sklada ter tudi Jamstvenega sklada EKUJS, so za izterjavo pristojne države članice.
In Poland, this is possible in tax cases; in the United Kingdom, in agricultural cases.
Zahtevke za izterjavo morajo uveljavljati pri končnih upravičencih in zadevne zneske posredovati Komisiji.
(58) Slovakia.(59) Belgium, Czech Republic, Estonia, Greece, France, Ireland, Latvia, Lithuania, Austria and Poland.
(58) Slovaška.(59) Belgija, Češka, Estonija, Grčija, Francija, Irska, Latvija, Litva, Avstrija in Poljska.
Further details of each Member State’s recovery procedures can be found in the Commission working paper published at the same time as this report (56
Države članice so se strinjale, da bodo poročale o predpisih, ki urejajo upravne in civilne postopke izterjave.
). e presentation below
Komisija je te podatke dobila z vprašalnikom.
(60) Germany, Estonia, Cyprus, Italy, Austria, Portugal, Sweden and the United Kingdom.
(60) Nemčija, Estonija, Italija, Ciper, Avstrija, Portugalska, Švedska in Združeno kraljestvo.
In France and Finland, the law and case-law demand more than just good faith and require the change of situation to have been unforeseeable by the debtor.
V Franciji in na Finskem zakonodaja in sodna praksa presegata zgolj dobro voljo in zahtevata, da dolžnik ne more predvideti spremembe položaja.
is no more than a brief summary.
Spodnja predstavitev je samo kratek povzetek.
Portuguese law, however, does not require that all these conditions be fulfilled; where one of the factors giving rise to a legitimate expectation is particularly telling, this can offset the fact that another condition has not been met.
Vendar portugalska zakonodaja ne zahteva, da so izpolnjeni vsi pogoji; če je eden od elementov upravičenih pričakovanj še posebej močan, to
) SEC(2006) 912.
področju.
ANNUAL REPORT 2005 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD sue the administration that issued the erroneous in- structions for compensation (66
LETNO POROČILO 2005 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM krajši.
France and Finland refer to a ‘reasonable deadline’.
Ta tok je ponavadi določen z zakonom, vendar se včasih določi za vsak primer posebej(72).
certain conditions (67). In Member States where this right does not exist, third parties can sue persons who caused them injury, including public administrations that issued erroneous instructions, for damages.
ne obstaja, imajo tretje osebe na voljo odškodninsko tožbo zoper osebo, ki jim je povzročila škodo in ki je lahko včasih upravni organ, ki je izdal napačna navodila.
As regards the concepts of legitimate expectations and bona de third parties, it should be stated that, when recovering amounts paid unduly by the Communities, the Member States must interpret these concepts without prejudice to Community law, as results in particular from the case-law of the Court of Justice.
V zvezi s pojmoma upravičenih pričakovanj in tretjih dobrovernih oseb je treba poudariti, da morajo države članice, kadar gre za izterjavo zneskov, ki so jih Skupnosti nepravilno izplačale, te pojme razlagati v skladu s pravom Skupnosti, kot izhaja predvsem iz sodne prakse Sodišča.
Recovery orders, nal payment orders and execution orders are among the most common terms.
V tem primeru je pristojni organ za izterjavo ponavadi nančni ali davčni organ.
In general the deadline for the issuance of a formal notice is one month, although some Member States apply shorter deadlines. e deadlines are usually stipulated by law but can also be set on a case-by-case basis (72).
Prisilni ukrepi se lahko najpogosteje odobrijo s sodnim nalogom pristojnega sodišča (upravno(73) ali civilno sodišče(74)).
Coordination of recovery procedures.
Sporni upravni postopek.
Seven Member States said they had set up a system for coordinating recovery (68), and two allowed the authorities to cooperate on a case-by-case basis (69).
Po sprožitvi sodnega postopka za prisilno izvršbo lahko dolžnik vloži tožbo na sodišče zoper nalog za izterjavo.
In Denmark, a single administrative authority is responsible for recovery of all claims collected or recovered by the public authorities.
Pristojno sodišče v skoraj vseh državah članicah je upravno sodišče.
Two Member States also reported that information could be exchanged by consulting various databases (70).
Samo v nekaterih državah članicah mora dolžnik zadevo predložiti civilnemu sodišču(75).
Enforcement.
Usklajevanje postopkov izterjave.
When the debtor fails to pay, there are two possibilities: enforcement measures can be taken on the basis of a court decision or on another legal basis.
V primeru večkratnih so nanciranj je neusklajevanje postopkov izterjave med organi resna ovira za povračilo sredstev.
Most of the Member States report that such measures can be decided without the need for court action, especially in cases concerning tax recovery debts.
Sedem državčlanic(68) je navedlo, da so vzpostavile mehanizemusklajevanja postopkov izterjave, v drugih dveh državah članicah(69) pa imajo organi možnost sodelovativ posameznih primerih.
In such cases, the nancial or tax administration authority is usually the body responsible for enforcement.
Na Danskem je enotni upravni organ pristojen za izterjavo vseh terjatev, ki so jih pobrali ali izterjali državni organi.
In most cases, the coercive measures can be authorised on the basis of a court order from the competent
Poleg tega sta dve državi članici sporočili, da je mogoče izmenjavati informacije
74 jurisdiction (administrative courts (
s poizvedbami v številnih podatkovnih bazah(
) or civil courts (
Pritožba v nekaterih pravnih
Administrative contentious procedure.
Upravni postopek izterjave.
A er a court enforcement action has been launched, the debtor may bring proceedings before a court in order to challenge the recovery order.
V 25 državah članicah poteka upravni postopek izterjave zelo različno.